Installment Agreements
An installment agreement resolves a balance through scheduled payments when the taxpayer meets filing, information, and payment requirements.
Study this topicPart 3 / Representation, Practices and Procedures
Specific Areas of Representation
Represent taxpayers in collection, examination, appeal, penalty, and account-resolution matters using the right remedy, evidence, deadlines, and administrative path.
9 focused lessons
Learn the rule, then work the decision.
Every lesson pairs a direct answer with a practical scenario, a common wrong turn, and a repeatable study action.
Offers in Compromise
An offer in compromise may be based on doubt as to liability, doubt as to collectibility, or effective tax administration, each with distinct proof.
Study this topicLiens, Levies, and Collection Due Process
Liens secure the government's interest, levies seize property, and CDP or equivalent hearings provide time-sensitive review opportunities.
Study this topicCurrently Not Collectible and Financial Analysis
Currently not collectible status can pause active collection when verified allowable expenses and income show no ability to pay, but the liability remains.
Study this topicTrust Fund Recovery Penalty
The trust fund recovery penalty can apply to a responsible person who willfully fails to collect, account for, or pay over trust fund taxes.
Study this topicExamination Process and Substantiation
An examination tests return items through lawful information requests, records, interviews, and burden rules; the taxpayer must organize credible substantiation.
Study this topic30-Day and 90-Day Notices
A 30-day letter generally offers administrative appeal rights, while a statutory notice of deficiency starts the period to petition Tax Court.
Study this topicPenalty and Interest Relief
Penalty relief depends on the specific penalty, facts, statutory exception, administrative waiver, or reasonable-cause standard; interest relief is more limited.
Study this topicAudit Reconsideration and Account Adjustments
Audit reconsideration can reopen certain unpaid assessment issues when new information or process circumstances qualify; account corrections use different procedures.
Study this topicTurn reading into retrieval
Test Part 3 with current IRS sample questions.
Use the free sample for immediate explanations, then continue with the PassFast question bank when you are ready for full coverage and performance reporting.