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AICPA

Jim Malone Serves on Panel Discussion Examining the IRS Collection Process for the Philadelphia Bar Association's Tax Section on April 29


On April 29, 2021, at 10:00 am ET, James R. Malone, Jr. participated in the live webcast panel discussion, "IRS Collections," for the Philadelphia Bar Association's Tax Section. The panel included Molly H. Donohue, Staff Attorney, SBSE Division Counsel, IRS Office of the Chief Counsel, Thomas M. Rath, Assistant Division Counsel (GL), SBSE Division Counsel, IRS Office of the Chief Counsel, and Christine Speidel, Assistant Professor of Law and Director of the Federal Tax Clinic, Villanova University Charles Widger School of Law.

The panel examined the administrative collection tools at the disposal of the IRS to ensure collection compliance and the options taxpayers have to pay taxes. Topics covered included:

  • The tax assessment process, including mechanisms for judicial review of the assessment
  • Federal tax liens, including discussion of attachment, priorities, and potential defensive tactics
  • Federal tax levies, impact on the owner of a property, and potential defensive tactics
  • Collection due process
  • Collection alternatives, including installment agreements, partial pay installment agreements, and offers in compromise based upon doubt as to collection and doubt as to liability
  • Audit reconsideration
  • Third-party collection cases
  • COVID-19 collection relief