Celesq® Programs

Celesq® Master Tax Series - IRS Collection Due Process Procedures

Program Number
Program Date
CLE Credits

Due process is, according to Black’s Law Dictionary, “a course of legal proceedings … which have been established … for the enforcement and protection of private rights.” Anyone facing an IRS federal tax lien or levy has already experienced the preliminary due process following the IRS determination that more taxes are owed. 

Due process involves a series of written or telephone notifications, and it’s all laid out in the tax code and the IRS letters the taxpayer receives in the mail that should definitely not be ignored. 

Before the IRS wrecking ball goes into motion, the taxpayer has certain procedural rights. In this presentation, I will discuss them in detail.

Available in States

  • California
  • Colorado
  • Florida
  • Georgia
  • New Jersey
  • New York
  • Texas Self Study

Program Categories

  • Business Organizations & Contracts
  • Dispute Resolution
  • Federal Courts
  • Financial Services
  • Florida Eligible
  • Internal Revenue Service
  • Legal Research and Writing
  • Master Tax Series
  • Taxation Law


  • Areas of Professional Practice : 1.5 Credit