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Part 5. Collecting Process

Chapter 4. Case Processing

Section 12. Field Office Resource Team

5.4.12  Field Office Resource Team

5.4.12.1  (01-01-2008)
Overview

  1. The Field Office Resource Team (FORT) was created to provide a link between Centralized Case Processing (CCP) and the Collection Field function (CFf) for the resolution of workflow issues, technical assistance, and answering general and procedural questions. The FORT will also provide support to CCP, process cases, and perform data analysis for continuous process improvements in CCP and CFf.

  2. The primary purpose and responsibilities of the FORT in CCP is to provide:

    1. Liaison services for IRS agencies.

    2. Case Processing Support for internal customers.

    3. Data Analysis for CCP.

    4. Customer Service to SBSE field, taxpayers, and CCP.

5.4.12.2  (01-01-2008)
Responsibilities

  1. This section describes the type of work the FORT will perform.

5.4.12.2.1  (01-01-2008)
FORT Referrals

  1. General Case Processing (GCP) and Manually Monitored Installment Agreement (MMIA) departments will prepare a referral to the FORT for issues beyond their scope. Local procedures and IRM 5.4 will determine the method and forms used to make the referrals.

    Note:

    AllFORT referrals require ICS and the paper case to be documented.

5.4.12.2.1.1  (01-01-2008)
Manually Monitored Installment Agreement Referrals

  1. The following issues may be referred to the FORT by the Manually Monitored Installment Agreement (MMIA) team.

  2. Lien determinations for:

    1. New balance dues added to existing IA’s where the Unpaid Balance of Assessment (UBA) exceeds $5,000.00.

    2. Preassessed balance dues included in IA’s where the revenue officer requests lien filing upon assessment. See IRM 5.12.

  3. Assessment Statute Expiration Date (ASED) issues relating to the Trust Fund Recovery Penalty (TFRP). See IRM 5.7.4.8.1.

  4. Collection Statute Expiration Date (CSED) issues. See IRM 5.14.2.

  5. Levy Release Requests. See IRM 5.11.2.

  6. Two Year Financial Reviews for BMF Partial Payment Installment Agreement (PPIA) cases. See IRM 5.4.11.5

  7. Bankruptcy Questions. See IRM 5.9.4.20.

  8. Corporate Income Tax (1120) Non Filers and 6020(b) request for all returns except Forms 940 and 941. See IRM 5.18.

  9. Continuous Wage Levy Issues for:

    1. New balance dues that need to be added to existing wage levy.

    2. Taxpayers who claim hardship and need levy released.

    3. Levy releases for full paid accounts.

    4. See IRM 5.11.2and IRM 5.14.12.9.

  10. MMIA revisions to existing Installment Agreements (IA)s for taxpayers who:

    1. Want to reduce their IA payment by more than 20% of the current amount.

    2. Can no longer pay on the IA.

    3. Have new balance dues that need to be added to the IA that would add more than 6 months to the payment schedule. The full payment must be made with at least 6 months remaining on any ASED and 3 months remaining on any CSED.

    4. See IRM 5.4.11.6.

  11. Appeals requests from taxpayers including:

    1. Collection Due Process (CDP).

    2. Equivalent Hearing (EH).

    3. Collection Appeals Request (CAP).

    4. See IRM 5.1.9.

5.4.12.2.1.2  (01-01-2008)
General Case Processing Referrals

  1. General Case Processing (GCP) will refer any complex or unusual issue to the FORT for resolution. FORT will provide feedback and recommend training on identified issues based on referrals received. See IRM 5.4.10. The following requests must be referred to the FORT:

    1. Interest abatements. These must be approved by Area Interest Abatement coordinators. See IRM 20.2.7.4.

    2. TAS adjustments. See IRM 13.1.7.

    3. Imminent Statute cases. See IRM 25.6.5.4IRM 25.6.6.6.2and IRM 25.6.9.2.

    4. Prompt, Quick, and Jeopardy Assessments. See IRM 5.18and IRM 25.6.

    5. Department of Justice (DOJ) cases. Refer to local procedures.

    6. Military Deferment Requests. See IRM 5.1.7.12and IRM 5.19.1.7.9.

5.4.12.2.2  (01-01-2008)
Taxpayer Advocate Service (TAS)

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Taxpayers may be eligible for assistance if they:

    1. Are experiencing economic harm or significant cost (including fees for professional representation),

    2. Have experienced a delay of more than 30 days to resolve a tax issue, or

    3. Have not received a response or resolution to the problem by the date promised by the IRS.

  2. TAS has now clarified its existing criteria to include equitable treatment and taxpayer rights, specifically an area for "best interest of the taxpayer" and "Public Policy." Public Policy cases will be brought in the program as determined solely by the National Taxpayer Advocate (NTA). While TAS is required by statute to assist taxpayers in circumstances where Significant Hardship exists, it is also responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7if additional information is required. Taxpayers can contact the Taxpayer Advocate Service by calling their toll-free case intake line. To learn more about the Taxpayer Advocate Service, go to http://www.irs.gov/advocate/.

  3. The FORT is responsible to work all Taxpayer Advocate Service (TAS) cases in status 26 or 24 on IDRS. See IRM 13.1.19. TAS requests will be received via Form 12412 an Operations Assistance Request (OAR). The assigned tax examiner will log the TAMIS number into the TAS logbook.

  4. If OAR was sent to CCP in error, the assigned tax examiner will reject the OAR back to the originator by fax with the first two pages of the OAR. CCP will advise TAS of the correct routing of the request.

  5. Upon receipt of the OAR, contact the TAS employee to acknowledge receipt of the OAR and negotiate the completion date.

  6. All requests should be completed by the negotiated completion date on the OAR.

  7. Form 900 waiver requests, route to General Case Processing (GCP).

  8. For MMIA issues, FORT tax examiners should perform necessary actions. Contact the manager of the assigned tax examiner in CCP if needed.

  9. When the recommended actions in Section IV of the OAR have been completed, complete Section VI on page 2 of the OAR and fax to the TAS originator. Include prints of any modules adjusted. Write "closed" on the OAR and suspend the file for 60 days.

  10. Purge the suspense file after 60 days.

5.4.12.2.3  (01-01-2008)
Military Deferment

  1. IRM 5.1.7.12and IRM 5.19.1.7.9define the criteria for taxpayers to qualify for military deferment. The FORT is responsible to monitor all military deferment cases. Combat Zone cases are a category of military deferment and are NOT monitored in Centralized Case Processing. The cases are to be maintained until the military deferment period has expired, or the taxpayer is no longer eligible for military deferment status. Upon receipt of a military deferment case check IDRS for the following:

    1. Posting of Status 44.

    2. Posting of TC 500 CC 51 on all balance due modules. If not posted, do the input, making sure to put the liability indicator P for Primary, S for Spouse, or B for Both.

    3. The tax examiner is to verify that the military deferment expiration date is computed correctly.
      Example: Military Deferment expiration equals taxpayer’s requested period of deferment during military service plus 180 days. If the military deferment expiration date is not correct, establish the correct date and use the corrected date throughout the procedures.

    4. Check IDRS (SUMRY and IMFOLI) to confirm all tax returns have been filed. If the taxpayer is not in filing compliance (all income tax returns filed) the taxpayer is not eligible for military deferment. If there is an open return delinquency, issue Letter 729 to the taxpayer requesting the return(s) and establish a 45 day follow-up date for the letter. If the returns are not filed by the follow up date, follow case rejection procedures, below.

    5. Confirm that the taxpayer’s adjusted gross income (AGI) has decreased from the prior year compared to the start date of the military deferment. This should be indicated on the Letter 1175Cor equivalent statement. If it has not decreased then the taxpayer is not eligible for military deferment.

    6. Documentation as outlined in IRM 5.19.1.7.9.1must be in the case file. Contact the taxpayer if the orders are not included in the case file.

  2. After verifying the above information, take the following actions to monitor the case:

    1. Create the case on ICS.

    2. Document ICS with receipt of case and actions taken, as well as calculated deferment date.

    3. Establish follow-up date via F-7. Determine this date by subtracting 30 days from the deferment date.

    4. Review the case when the scheduled follow-up date arrives (via ICS notification); review IDRS to determine current status of case.
      If case status has changed, such as full payment received or status has changed to 60 (IA), no action is needed.
      Check IDRS IMFOLE/BMFOLE to see if the enter and exit dates are located onthis command code prior to sending the Letter 535.
      If still in deferment, issue Letter 535 and schedule 30 day follow-up on ICS.

  3. Take the following actions 30 days after issuance of Letter 535:

    1. Input TC 502.

    2. Input TC 550 with new CSED date. See IRM 2.4.19.

    3. If taxpayer has not responded to Letter 535, schedule next follow-up for 90 days. No collection activity may occur for 90 days after input of TC 502.

    4. Ensure that the taxpayer is blocked from Federal Payment Levy Program (FPLP) during this 90 day period. See IRM 5.19.9.3.

  4. No enforcement actions may be taken on an approved military deferment case. If taxpayer has not responded to Letter 535 by the next follow-up, transfer the case to the appropriate collection function. Forward paper case file.

  5. If taxpayer responds to Letter 535 take the following actions:

    1. If the taxpayer responds with full payment and is in full compliance, forward to closed case files and close ICS case.

    2. If the taxpayer’s response indicates they cannot full pay but wants to explore other payment options, determine if taxpayer qualifies for guaranteed or streamlined IA. Follow procedures in IRM 5.14.

    3. If the taxpayer requests an installment agreement, input TC 971 AC 043.

    4. If the taxpayer responds that they are unable to pay, secure a Collection Information Statement (CIS) and determine if the account meets criteria for Currently Not Collectable (CNC) Hardship. If they do not meet CNC criteria contact taxpayer for appropriate case resolution.

  6. Military Deferment Transcripts. See IRM 5.19.1.7.9.5. These will be generated by MITS during the month of January each year and be sent to the FORT for review.

  7. If the taxpayer is no longer eligible for military deferment, input TC 502, contact the taxpayer and pursue case resolution. If collection activity does not resolve liability and filing compliance and:

    1. Distrainable assets are identified or taxpayer requests field contact, transfer case to appropriate revenue officer field group.

    2. If distrainable assets are not identified and case cannot be resolved by FORT, close case as appropriate.

5.4.12.2.4  (01-01-2008)
Government Accountability Office

  1. The FORT will process all Government Accountability Office (GAO) audit requests received from the Chief Financial Office (CFO).

5.4.12.2.5  (01-01-2008)
Two Year Financial Reviews for BMF Partial Payment Installment Agreements

  1. The FORT will receive and process calls from BMF taxpayers who receive a CP 522 letter requesting a mandatory two year review of their financial condition. Calls will be received on the FORT toll free line. See IRM 5.4.11.5and IRM 5.14.2.2.

5.4.12.2.6  (01-01-2008)
Lockbox

  1. Lockbox requests are taxpayer payments on current installment agreements or other balance dues. When the taxpayer sends the payment to the IRS lockbox without a payment voucher or there is insufficient information for the vendor to determine the correct posting of the payment, the vendor will fax these requests to the FORT daily. FORT TE’s will research IDRS to determine correct posting of the remittance. Lockbox requests must be completed and returned to the vendor via fax within 4 hours of receipt. Completed requests will be held in a suspense file for one week and then should be purged.

5.4.12.2.7  (01-01-2008)
Adjustments, Credit Transfers, Payment Tracers, and Interest Abatements

  1. The FORT will work adjustments, credit transfers, payment tracers, and interest abatements received in the FORT via:

    1. GCP Referrals.

    2. MMIA referrals.

    3. Repeat or Urgent requests from SBSE field employees.

    4. TAS requests.

  2. Follow IRM 5.4.10.Requests can be made via paper, fax, or e-mail. Telephone requests can be worked if requestor follows up phone call with required documentation.


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