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L2.05.21 - Enforced Collection Actions - (2 CE)

Enforced Collection Actions

IRS Program #: X9QQU-T-00753-21-O/S
CE: 2
Speaker: Clarice Landreth, EA

The IRS can take various enforced collection actions in order to enhance voluntary compliance and collect unpaid federal tax debts. A representative must be aware of what these actions are and what the IRS must do in order to legally take these actions.

Learning Objectives:
•Understand the federal tax lien process.
•Describe the pre-levy procedural requirements.
•Understand the levy process, including Social Security levies.
•Identify the difference between erroneous levies and wrongful levies.

Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at

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