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## Course Overview


Program Field of Study: Taxes | Federal Tax Related Matters

Program Level: Basic

Who Should Attend: CPAs, Enrolled Agents, Attorneys

Credits: 1 CPE | 1 CE

Advanced Preparation: None

Prerequisite: None

IRS Program Number: JWRXB-T-00033-26-O


The TAS Act would reshape IRS collections and penalty relief in ways practitioners will feel immediately. This session examines the proposed automation of refund offset bypass, elimination of installment agreement fees for certain individuals, required notice of collection alternatives for taxpayers in hardship, and quarterly reminders for those carrying a balance. We’ll work through a package of offer-in-compromise reforms including streamlined Chief Counsel review, the right to appeal a returned offer, and refunds of amounts collected beyond an accepted offer—along with an extended window for taxpayers to recover wrongfully levied property. The session also includes the rewrite of § 6751(b) supervisory approval for penalties. Attendees will leave able to spot which clients these tools would help and how the § 6751(b) changes reshape penalty defense.


## Credit Types:


![IRS Provider Logo Continuing Education](https://www.alfi.org/wp-content/uploads/2026/08/Layer_1.png)


![National Registry of CPE Sponsors](https://www.alfi.org/wp-content/uploads/2026/08/image-1.png)


EARN 1 CE CREDITS


EARN 1 CPE CREDITS


DURATION: 1 Hour


![](https://www.alfi.org/wp-content/themes/alfi/assets/images/instructor-bg-3.png)


![Peter Headshot](https://www.alfi.org/wp-content/uploads/2026/06/Peter-500x500-upscale1.png)


Peter Haukebo


Partner


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![Rebecca Headshot](https://www.alfi.org/wp-content/uploads/2026/06/Rebecca-500x500-upscale.png)


Rebecca Sheppard


Partner


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![Headshot of Terry Lemons](https://www.alfi.org/wp-content/uploads/2026/09/Terry-500x500-upscale.png)


Terry Lemons


Director of Public Relations


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