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CSTC Academy - Collection Due Process Tax Matters
Tuesday, July 21, 2020, 10:30 AM - 12:10 PM PDT
Category: CSTC Academy

Tuesday, July 21, 2020
10:30 AM to 12:10 PM

Topic: Collection Due Process Tax Matters
Speaker: LG Brooks, EA, CTRS
2 Federal Tax Law Hours
IRS: 18QC1-T-01357-20-O
CTEC: 1000-CE-4751

Course Description:
The United States Congress has granted the United States Treasury Department broad powers to convey significant legal & administrative authority to the IRS to establish, create, investigate & more importantly "collect" federal taxes from all types of taxpayers. However this "collection procedure" at times has created massive abuses of taxpayer rights & privileges. Therefore, pursuant to the "IRS Reform & Restructuring Act of 1998", Congress created and implemented a procedure to prevent & protect taxpayers rights which is known as the "Collection Due Process" (CDP) procedure. This presentation is designed to demonstrate, discuss and explain the legal & statutory guidelines of the CDP process. Specific details will be reviewed and explored pertaining to the CDP language as well as when & how the practitioner should respond to a CDP issue. "Legal alternatives" regarding a CDP tax matter will be discussed & explored as well.

Knowledge Level: Advanced

Learning Objectives: 

#1: Discussion & identification of the various types of "CDP" notifications issued by the IRS 

#2: Explanation of the legal ramifications of the CDP procedures as well the legally defined time frames to respond to a CDP issue

#3: Hands-on demonstrations and "case response templates" pertain to preparing & submitting a formal response to a potential CDP issue as well how to respond to and address a post-CDP tax matter in an effective manner

LG Brooks, EA, CTRS

LG Brooks is an Enrolled Agent and is the former Senior Consultant of The Tax Practice, Inc., located in Dallas Texas. However, LG is now the Senior Tax Resolution Consultant with Lawler & Witkowski, CPAs and EAs which is headquartered in Buffalo, NY. LG has been in the field of taxation for more than 25 years and has been in practice full time since 1990. LG’s areas of practice include Tax Representation and Pre-Tax-Court Litigation Support Services. LG continues to provide tax presentations for numerous tax and accounting societies and has made presentations at several Internal Revenue Service (IRS) Annual Tax Forums. LG received a Bachelor of Arts degree from Bishop College at Dallas, Texas in 1977 and is a Fellow of the National Tax Practice Institute (NTPI). He is currently a faculty member of the National Tax Practice Institute (NTPI) and he is extremely proud and honored to be an Enrolled Agent.


Contact: [email protected] or 949-715-4192