The Insider’s Guide to IRS Offers

Top 120 Questions and Answers on IRS Offers-in-Compromise – Second Edition

By Eric L. Green

In this guide Attorney Eric Green pulled the top 120 questions from his popular workshops and answered them all.

TG Publishing Softcover Print & eBook
199 pages | Copyright 2023

With more than 25 million taxpayers who need help, there has never been a better time to add IRS Representation to your practice and help taxpayers resolve their back tax liability!


Please note that this book is a softcover guide with a black and white print interior.

Want to really understand IRS Offers-in-Compromise?  Have you ever worked through them and wish someone could answer all your questions?  Well here it is, the perfect guide to do just that!  In this guide Attorney Eric Green pulled the top 100 questions from his popular workshops and answered them all.

You may already be doing Offers-in-Compromise or just starting on your first case.  This guide will walk you through the Offer-in-Compromise program, give you a step-by-step workflow approach to Offers, answer the top 120 questions posed on Offers-in-Compromise to Eric, and provides you with exhibits, checklists and sample letters you can use right in your own practice.

The IRS’s ability to match information and identify non-filers has never been greater. As of 2022 there were more than 15 million taxpayers in the IRS Collection Division inventory, and the IRS has announced it has identified and will pursue more than 10 million non-filers in 2023 and beyond. With more than 25 million taxpayers who need help, there has never been a better time to add IRS Representation to your practice and help taxpayers resolve their back tax liability!

What’s New:

  • IRS Enforcement Against International Taxpayers
  • 20 new Q&A added (120 instead of 100)
  • 14 new exhibits (32 exhibits total)

“Eric has done a great job outlining the steps needed to help resolve a taxpayer’s IRS debt. His use of practical examples, exhibits, and clear explanations is very valuable. This book is helpful for those with little experience with the IRS collection process as well as a good review for those more experienced in IRS collection matters.”

Terry D., EA

“In The Accountant’s Guide to IRS Collection, Eric Green shares his vast experience and knowledge of the IRS collection process with readers. This user-friendly guide presents information in a logical manner and can aid professionals at any experience level. The guide includes a “New Collection Client Checklist”, an invaluable tool for all practitioners. This is a must have desktop resource for every practice. You never know when a delinquent taxpayer will walk through your door!”

Theresa G. Page, EA

“Eric Green has offered a superb resource for CPAs! This book takes you by the hand and guides you step by step through the intricacies of the IRS Collection process. Eric draws on his real-life experience with clients and shares these stories for the benefit of the reader. The exhibits are super thorough. I find it very easy to follow and loved the practice tips. Keep it on your desk!”

Allie P., ESQ

Table of Contents

  • About this Guide
  • Abbreviations
  • The IRS Offer-in-Compromise Program: An Overview
  • The Offer-in-Compromise Process
  • Q&A Part I: Consultations, Fees and Professionals
  • Q&A Part II: Tax Returns
  • Q&A Part III: Estimated Tax Payments
  • Q&A Part IV: Offer Basics
  • Q&A Part V: Things to Consider Before Your File the Offer
  • Q&A Part VI: Calculating Reasonable Collection Potential (“RCP”)
  • Q&A Part VII: Assets
  • Q&A Part VIII: Income
  • Q&A Part IX: Expenses
  • Q&A Part X: Preparing The Offer to Submit to the IRS
  • Part XI: After an Offer is Submitted
  • Exhibits
Eric L. Green
About the Author

Attorney Eric L. Green is a nationally recognized Tax Attorney whose talks have educated thousands of tax practitioners. He is a partner in the law firm Green & Sklarz LLC based in Connecticut and the founder of TaxRep LLC, an online member-driven organization of IRS tax representation professionals.

His law practice is focused on civil and criminal taxpayer representation before the IRS, Department of Justice Tax Division, Connecticut Department of Revenue Services, New York Department of Revenue and Massachusetts Department of Revenue.

Eric is a Fellow of the American College of Tax Counsel, an organization in which membership is an honor reserved for those at the top of their chosen profession. A frequent lecturer and author of two books and hundreds of articles, Eric is often quoted in the Wall Street Journal, USA Today, and Consumer Reports Financial News.

“Eric Green is one of the top tax lawyers in the country. His in depth knowledge along with his ability to make the subject simple makes this guide an indispensable reference for my practice. The guide is clear and concise, and I just loved the client stories! Accountants everywhere will want this Guide in their library.”

Dawn B., CPA

“Informative, authoritative and concise what more could you ask for!!! Attorney Eric Green has been successfully representing taxpayers against the IRS for years and his new Collections Manual contains all the insight necessary to work this business. It is the perfect compendium for professionals who need to quickly get something done – especially when they don’t have time to spare. A superb and easily understandable reference source – I highly recommend it to all practitioners seeking to tighten their knowledge of IRS collection processes, grow this segment of their business and to train staff.”

Harold B., CPA

“WOW!! Eric Green’s The Accountants Guide to IRS Collection covers every aspect of the Federal Collection Process. The book is filled with a HOT TIPS and is a step by step guide to various approaches the resolving your clients collection issues. A must have book in every practitioners office.”

Ray L., EA