Settling Tax Debt with the IRS

**This course is now expired and no longer qualifies for IRS CE Credit. To avoid study material confusion, the course materials and final exam have been removed from this course.


IRS Program Number: YH9W1-T-00009-17-S
CE Credits: 8 hours
IRS Category: Federal Tax Law
Delivery Type: Online Self-Study
Exam Questions: 40

Course Syllabus

Course Description
This self-study course provides an overview of the major tools that can be used to settle tax debts with the Internal Revenue Service, including Offers in Compromise and Installment Agreements. It also provides an overview of how the IRS enforces payment of federal taxes, including seizing the property of delinquent taxpayers. This basic tax course does not have prerequisites, and qualifies for 8 CE credits in IRS Federal Tax Law.

Learning Objectives

  • Recognize the impact of the “fresh start” initiative.
  • Recognize the various methods the IRS may use to collect federal tax debts.
  • Identify qualifications for filing an Installment Agreement with the IRS.
  • Identify different methods the IRS can use to settle claims.
  • Recognize steps in the process of applying for an Offer in Compromise.
  • Identify how long a taxpayer has to appeal an Offer in Compromise.
  • Recognize some of the factors the IRS considers in determining the amount the taxpayer should be able to pay under a Doubt as to Collectibility Offer in Compromise.
  • Identify differences between the four types of relief from joint and several liability for spouses who filed joint returns.
  • Recognize differences between the most common forms of bankruptcy protection.

Course Assignments

  • Study each Chapter
  • Answer review questions at the end of each chapter
  • Pass the Final Exam with a score of 70 percent or better

Final Exam and Certification
The final exam consists of 40 multiple-choice questions on the information covered in the course materials. To receive credit for this course, you must log into your account at and access the Final Exam. A passing score of 70 percent or better will receive course credit and a Certificate of Completion.


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Course Content