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good morning my name is Jason Bowman and welcome to this month's continuing education webinar today are going to be talking about the collections due process appeal program the collections new process appeal is one of the most powerful tools in your tax resolution arsenal and that's why I wanted to start with this particular topic for our first technical webinar so glad that all of you could be with us this release is scheduled to last an hour I will try to finish it within the hour of me being me it's not uncommon for me to go long on these so I will try to within the hour but I've got a lot of stuff I want to cover here so the way that this is going to work the IRS requires me to check occasionally to make sure that everybody is still awake so for the continuing education credits so a couple of times throughout the the hour I will throw up a review question that will show up as a poll so just answer the poll question that will mark your attendance basically and that you're still stil

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