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Part 5. Collecting Process

Chapter 2. Reports

Section 2. Collection Reports

5.2.2  Collection Reports

5.2.2.1  (10-01-2002)
Primary Computer Related Reports

  1. Data on delinquent accounts and delinquency investigations issued, closed and in inventory are provided in detail in computer-generated reports from the service centers to national office through analysis of accounts and investigations maintained on the Integrated Data Retrieval System (IDRS).

  2. In order to assure timely input of data under the IDRS system and to correctly use and interpret computer generated reports, it is important that those inputting data or using the generated reports have an understanding of IDRS cycles and reporting period dates. See IRM 5.2, Exhibit 5.2.4-18 for a listing of IDRS cycles and reporting period dates. This exhibit will be updated periodically.

5.2.2.2  (10-27-2003)
Collection Activity Reports

  1. The Collection Activity Reports (CAR) provide managers timely and reliable information to help plan, budget and evaluate their operations and programs. CAR is computer-generated by the IDRS system.

  2. The following reports are included in CAR:

    1. Taxpayer Delinquent Account Monthly Report (Report Symbol NO-5000-1)

    2. Taxpayer Delinquent Account Cumulative Report (Report Symbol NO-5000-2)

    3. Balance Due Monthly Report (Report Symbol NO-5000-1/241 Part 2)

    4. Balance Due Cumulative Report (Report Symbol NO-5000-1/242 Part 2)

    5. Taxpayer Delinquency Investigation Monthly Report (Report Symbol NO-5000-3)

    6. Taxpayer Delinquency Investigation Cumulative Report (Report Symbol NO-5000-4)

    7. Return Delinquency Notice Monthly Report (Report Symbol NO-5000-3-NOT)

    8. Return Delinquency Notice Cumulative Report (Report Symbol NO-5000-4-NOT)

    9. Installment Agreement Monthly Report (Report Symbol NO-50005)

    10. Installment Agreement Cumulative Report (Report Symbol NO-5000-6)

    11. Pending Installment Agreement Report (Report Symbol NO-5000-222)

    12. Type Assessment Monthly Report (Report Symbol NO-5000-241)

    13. Type Assessment Cumulative Report (Report Symbol NO-5000-242)

  3. Refer to IRM 5.2, 4, Collection Reports for Field Managers, for the description of each data element in the reports distributed to the field.

5.2.2.3  (10-01-2002)
Other Collection Reports

  1. This section covers other Collection reports that consist of substitute forms, letters, and reports that are computer printed on standard machine stationary. The section also covers the Seizure Disposition Report (NO-5000-33), Delinquent Return Activity Report (NO-5000-139), and the State Income Tax Levy Program (SITLP). The reporting periods of all Collection reports are consistent with the established Collection reporting dates which coincide with the IDRS Cycle and Reporting Period Dates in Exhibit 5.2.2-1.

5.2.2.3.1  (10-01-2002)
Substitute Computer Generated Reports, Forms and Letters

  1. Some Collection reports that are sent to the national office are used as input to a computerized data base. As input, the format and sequence of data must remain constant to avoid input errors. All Collection offices must obtain prior approval from national office of any deviations they would like to make to headquarters office prescribed forms and form letter. An example of the new computer printed form should be routed to and approved by headquarters office in accordance with IRM 1.17.2, Publishing Management.

5.2.2.3.2  (06-24-2003)
Preparation of Seizure Disposition 6670 Report (Report Symbol NO-5000-33)

  1. Seizure disposition information is contained on a Form 6670 for each closed seizure. For each Area, the Technical Support function (TSF) originates and retains the Forms 6670 and then uses them to create the 6670 Report.

  2. Form 6670 reports are generated two times each fiscal year:

    • during the first week of April for the 6 month period of October 1 through March 31:

    • during the first week in October for the 6 month period of April 1 through September 30.
      They are forwarded to the address listed in (4)o

  3. The 6670 Report is made up of 5 parts. Each of the first four parts is for one of the four different types of seizures:

    • Business Property Only,

    • Business Property (Prevent Pyramiding),

    • Individual Property Only, and

    • Combined Business and Individual Property.
      The fifth part is a Summary that rolls up the figures from the other four parts.

  4. Preparing the 6670 Report:

    1. Seizure forms are forwarded to TSF by the originating revenue officer or Property Appraisal and Liquidation Specialist (i.e., Forms 668-B, 2433, 2436, and 4585) and contain sufficient information for the Form 6670. TSF Form 5942, Reviewer's Report is used to obtain any omitted information.

    2. A 6670 Report format is provided (for source, see (o)), via e-mail, prior to the end of each reporting period. This format can be printed out, filled and mailed OR prepared on-line, using the Excel program worksheets and returned via e-mail. The latter method is preferred.

    3. If preparing on-line, note that there are formulas in the colored cells. Do not overwrite the formulas. Only populate cells that are white.

    4. If "0" is being reported for a particular seizure type in Section 6 of the form, "NONE" will be annotated at the top of the form and the remainder of the form for that particular seizure type will be left blank.

    5. Type of Seizure-Item 6 is independent of Type of Accounts-Item 8, e.g., business property may be seized to satisfy IMF TDA's.

    6. Type of Accounts-Item 8: If there is more than one seizure on the same balance due module, the TDA information will repeat itself for each seizure disposition reported.

    7. Courtesy seizures will be controlled and reported in the receiving Area.

    8. Dollar amounts must be rounded to the nearest dollar.

    9. Consolidate all 6670 forms for the six month reporting period into the four 6670 Report parts.

    10. If seizure reporting is handled by more than one office for an Area, ensure that all reports from those offices are consolidated into one report for that Area.

    11. Do NOT include in the 6670 Report:

    12. If there were multiple dispositions for one seizure, the disposition count (Section 10) will be taken only once for that seizure. The item under which to take the count will be selected using the following priority:

    13. If there were multiple dispositions for one seizure, the dollar amount associated with each type of disposition will be entered in the corresponding box, even though only one count has been taken for disposition type.

    14. Name and phone number of the person that prepared the report will be included on the report.

    15. Forward 6670 Report no later than the tenth business day following the end of the reporting period -

    • Taxpayer's names, TINS, or addresses, from the 6670 Form;

    • Data for seizures that were NOT closed (redeemed prior to sale, released, sold, bid-in, or seized cash) within the reporting period dates.

    • Redeemed

    • Sale

    • Released

    • Cash Register Contents

    If multiple items were disposed of in the same way, then there is a count of one under that seizure disposition type.


    via e-mail (preferred) to:

    Bunnie.H.Gutterman@irs.gov
    OR by mail to:

    Internal Revenue Service

    Attn: S:C:CP:PC:FPC:Gutterman:

    C-9 -378

    5000 Ellin Road

    Lanham, MD 20706

  5. The office preparing the report, as well as their Technical Support Territory Office, will review the report prior to forwarding to the office listed in paragraph (4)o. Refer to Exhibit 5.2.2-2 for Consistency Checks and (4)c. through n. when reviewing the 6670 Report.

5.2.2.3.2.1  (06-24-2003)
Production of National Totals for the Seizure Disposition Report (Report Symbol NO-5000-33)

  1. The Seizure Disposition Report (Report Symbol NO-5000-33) is rolled-up to provide territory, area, and national totals.

  2. The March roll-up report contains 6670 Seizure Disposition Report data from October 1 through March 31.

  3. The September report is cumulative for the fiscal year. It contains 6670 Seizure Disposition Report data from October 1 through March 31 AND 6670 Seizure Disposition Report data from April 1 through September 30, combined.

  4. Last, as well as previous, fiscal year reports are available for viewing electronically on the Small Business/Self-Employed (SB/SE) Headquarters Collection Management Information System (MIS) Computer System using Monarch software.

5.2.2.4  (03-15-2003)
Delinquent Return Activity report (Report Symbol NO-5000-139)

  1. The Delinquent Return Activity Report (Report Symbol NO-5000-139) provides data on the number of returns secured, the dollars assessed and dollars collected on delinquent returns. It is produced monthly at the Martinsburg Computing Center. The report is available for viewing on SB/SE Headquarters Collection MIS Computer System using Monarch software.

  2. Refer to IRM 5.2, Chapter 4, Section 4.8-4.8.2 and Exhibit 5.2.4-12 for the description of each element in the reports distributed to the field.

5.2.2.5  (10-01-2002)
Currently Not Collectible (CNC) Report (Report Symbol NO-5000-149)

  1. The Recap of Currently not Collectible Report (Report Symbol NO-5000-149) is generated by Master File at the Martinsburg Computing Center on a quarterly basis. The report is available for viewing on SB/SE Headquarters Collection MIS Computer System using Monarch software.

5.2.2.6  (10-01-2002)
State Income Tax Levy Program (SITLP)

  1. The State Income Tax Levy Program (SITLP), Report Number NO-5000-106, was revised January 1, 2000. The report provides data on money posted to a taxpayer's account using new Designated Payment Code (DPC) 20 Transaction Code (TC) 670 for systemic posting of SITLP payments and TC 670-21 for manually applied SITLP payments.

    Note:

    TC 670 DPC 04 is no longer is use.

5.2.2.6.1  (10-01-2002)
Report Data

  1. The SITLP report is divided into three separate Individual Master File (IMF) and three separate Business Master File (BMF) reports.

  2. The IMF and BMF reports are categorized by:

    • All Qualifying Models

    • Wage and Investment (W&I) Modules

    • Small Business/Self-Employed (SB/SE) Qualifying Modules.

    These reports provide information regarding the application of SITLP levy proceeds.

5.2.2.6.1.1  (10-01-2002)
IMF-SITLP Report

  1. The Martinsburg Computing Center (MCC) produces the IMF-SITLP report monthly. the report is compiled by reviewing Master File for modules with a DPC TC 670-20/21, levy on state tax refund.

  2. The report reflects the number of IMF modules with MFT 30 or 55 as well as the amount of money posted with the DPC 20 or 21. The modules and dollar amount will be reflected as a monthly and cumulative total.

  3. Report information is broken down by state. The first part of the report is organized into three major categories:

    • Total IMF-SITLP proceeds

    • Total Refunded, and

    • Rollover to Other Modules.

    Each category is then separated into total modules and dollar amount monthly and cumulative.

  4. The second part of the report is a breakdown by status . This includes: Status 22, Status 23, Status 24, Status 26, Status 53 and Other. Within each of these categories, the data is further broken out by Total, Refunded and Rollover to Other Modules.

  5. The third part of the report is a breakout of modules in status 53 by TC 530 cc 03, TC 530 cc 12 and TC 530 cc 24 through 32, which reflect both monthly and cumulative information.

  6. IMF-SITLP reports (NO-5000-106) can be viewed on Headquarters Collection computer System using Monarch software.

5.2.2.6.1.2  (10-01-2002)
BMF-SITLP Report

  1. The BMF-SITLP report reflects data for state(s) that participate in the BMF part of the program. State(s) may choose to participate in both the IMF and BMF part of the SITLP program.

  2. The report includes modules with the MFT codes of 01, 02, 03, 10, 11, 12 and 13.

  3. All other data on the BMF-SITLP report will be the same as the data shown on the IMF-SITLP report.

Exhibit 5.2.2-1  (10-01-2002)
Consistency checks for Report 6670, Seizure Disposition Report (Report Symbol NO-5000-33)

  (Ref: IRM 5.2.2.3.2(5))  

  1. Section 6 -Type of Seizure

    • This cell will populate itself if report is prepared on-line.

    • Only one of the boxes A, B, C, or D should be filled for each of the first four parts of the report. The Summary part will be filled for all.

    • The number in the one box that is filled will equal the total of 10A through 10D of that part.

  2. Section 7 - Consent/Writ

    • 7A will be greater than or equal to 7B + 7C.

  3. Section 9 - Type of Property Seized

    • The total of boxes (A-K) will be greater than or equal to the number in box 6.

  4. Section 10 - Final Dispositions

    • This cell will populate itself if report is prepared on-line.

    • Amount Column, 10A thru 10D will equal 10E.

    • 10E minus 10F thru 10H will equal 10I.


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