Collection Process - Part 5

IRM 5 Advisory Internal Revenue Manual Changes
Collection Policy reissued a memo to employees on January 31, 2013 supplementing multiple chapters of IRM 5. The memo addresses changes in work processes performed by certain employees.

IRM 5.1.2 Reissuance of Interim Guidance for Revenue Officer Remittance Processing
Collection policy reissued a memo to employees on March 13, 2013 supplementing IRM 5.1.2. The memo provides guidance on a change in Collection Field Function remittance processing.

IRM 5.1.5 - Reissuance of Procedures Relating to TC 914 Cases Monitored by Centralized Case Processing
Collection policy reissued a memo to employees on September 25, 2012, supplementing IRM 5.1.5. The memo provides guidance on cases under criminal investigation that have been, or may be, transferred to Centralized Case Processing for monitoring, including Abusive Tax Avoidance Transaction cases.

IRM 5.1.8 - Issuance of Courtesy Investigations for Erroneous Refunds
SBSE Collection policy issued a memorandum to employees on June 21, 2012 supplementing IRM 5.1.8. The memo provides guidance to the field area offices relative to issuance of Courtesy Investigations (OI) to work Erroneous Refund assignments. The guidance is effective on June 21, 2012.

IRM 5.1.8, 5.12.3 and 5.14 - Reissuance of Interim Guidance for Subordinations to Factors
SBSE Collection policy reissued a memorandum to employees on December 28, 2012 supplementing IRM 5.12.3. This Interim Guidance serves to update Internal Revenue Manual 5.12.3.13, Subordination of Liens, as it applies to the government’s lien interest in current and future accounts receivable.

IRM 5.1.10, 5.1.11, 5.14.5, 5.15.1, and 5.16.1 - Tax Examiner Deviation Authority to Work Collection Field Function Corporate Inventory
SBSE Collection policy reissued a memorandum to employees on June 27, 2012 supplementing IRM 5.1.10, 5.1.11, 5.14.5, 5.15.1, and 5.16.1. The memo provides rules for case assignment and deviation authority for tax examiners to work corporate inventory in Collection Field function groups.

IRM 5.1.11- International Cases Meeting ASFR Referral Criteria
Collection policy issued a memo to employees on November 7, 2012 supplementing IRM 5.1.11. This memorandum provides interim guidance and procedures to international revenue officers when closing cases as “Transfer to ASFR (IMF Only).”

IRM 5.1.12 - Return Preparer Fraud or Misconduct
SBSE Collection policy issued a memo to employees on June 5, 2012 supplementing IRM 5.1.12. The memo provides guidance on required actions when a taxpayer alleges Return Preparer Fraud or Misconduct.

IRM 5.7.4- Interim Guidance for Form 4180 Revision
Collection policy issued a memo to employees on August 24, 2012 supplementing IRM 5.7.4. The purpose is to provide interim guidance concerning the new revision of Form 4180, Report of Interview with Individual Relative to Trust Fund Recovery Penalty or Personal Liability for Excise Taxes.

IRM 5.7.4 and 5.7.6 - Interim Guidance for Letter 1153W, Proposed Trust Fund Recovery Penalty Rescission Notification
Collection policy issued a memo to employees on December 3, 2012 supplementing IRM 5.7.6 and 5.7.4. This memorandum provides interim guidance on the use of new Letter 1153W, Proposed Trust Fund Recovery Penalty Rescission Notification.

IRM 5.7.4, 5.7.6, 5.7.7, 5.7.10, 5.8.4, 5.1.9, and 5.1.15 - Interim Guidance for Ex Parte Communications with Appeals
Collection policy reissued a memo to employees on August 20, 2012 supplementing IRM 5.7.4, 5.7.6, 5.7.7, 5.7.10, 5.8.4, 5.1.9, and 5.1.15. The purpose of this memo is to issue interim guidance concerning ex parte communications with Appeals.

IRM 5.8 Electronic Signature Use on Offer in Compromise (OIC) Forms and Letters
Collection Policy issued a memo to employees on December 31, 2012 supplementing IRM 5.8. The memo provides guidance to the field area offices relative to situations where the use of an electronic signature on OIC documents may be an appropriate alternative.

IRM 5.8.3 Centralized Offer in Compromise Case Building
Collection policy issued a memo to employees on February 1, 2013, supplementing IRM 5.8.3. The purpose of this memo is to reissue interim guidance SBSE-05-0912-076, dated September 25, 2012, to clarify the Process Examiners (PE) role in perfection and case building for offers in compromise.

IRM 5.8.3 Securing Related Offers
Collection Policy reissued a memo to employees on December 31, 2012 supplementing IRM 5.8.3. The memo provides guidance on when to secure related offers.

IRM 5.8.3 and 5.8.4 - Interim Guidance Memorandum for Centralized Offer in Compromise (COIC) Screen for Obvious Full Pay Processing
Collection policy reissued a memo to employees on July 24, 2012 supplementing IRMs 5.8.3 and 5.8.4. The purpose of this memo is to issue interim guidance eliminating the Obvious Full Pay processing used by COIC process examiners.

IRM 5.8.3.4.2 and 5.8.3.7 Interim Guidance Memorandum for Centralized Offer in Compromise (COIC) Defining Case Building Procedures
Collection policy reissued a memo to employees on February 1, 2013 supplementing IRM 5.8.3. The purpose of this memorandum is to define the timeframe for case building and revise the timeframe for processability determinations for offers received without payment(s).

IRM 5.8.4 - Identity Theft Transaction Codes and Processing
Collection policy issued a memo to employees on November 15, 2012 supplementing IRM 5.8.4. This memorandum provides interim guidance to Offer in Compromise employees on required actions when a taxpayer alleges identity theft.

IRM 5.8.4 - Interim Letters for Offer in Compromise
SBSE Collection policy issued a memorandum to employees on June 29, 2012 supplementing IRM 5.8.4. The memo notifies process examiners of the need to provide the taxpayer regular updates on all cases that remain unassigned for investigation 120 days after receipt.

IRM 5.8.4 Initial Offer Actions and Contact procedures in Offer in Compromise Cases Worked in the Centralized Offer in Compromise Sites
Collection Policy reissued a memo to employees on December 31, 2012 supplementing IRM 5.8.4. The memo provides guidance to offer examiners (OEs) relative to the initial review of offer cases during an offer in compromise (OIC) investigation.

IRM 5.8.5 - Interim Guidance Memorandum for Offer in Compromise Defined in IRM 5.8.5, Financial Analysis
SBSE Collection policy reissued a memo to employees on May 21, 2012 supplementing IRM 5.8.5. The memo provides expanded guidance on significant changes to this section.

IRM 5.8.8.3 - Redacting Information in the Public Information File
SBSE Collection policy reissued a memorandum to employees on December 28, 2012 supplementing IRM 5.8.8. The memo provides clarification of instruction in Internal Revenue Manual (IRM) 5.8.8.3(5) concerning redaction of information included in the public information files.

IRM 5.9.2, 5.9.17, and 5.9.18 - Determining Dischargeability of Late Filed Returns in Which a Substitute for Return was Prepared under IRC § 6020(b)
Collection policy reissued a memo to employees on July 23, 2012 supplementing IRMs 5.19.2, 5.9.17, and 5.9.18. The purpose of this memo is to provide guidance on determining the dischargeability of a Form 1040 liability when a return was filed late and after or during the assessment of the SFR.

IRM 5.9.5, 5.9.8, 5.9.9, and 5.9.17 Bankruptcy and Notice of Federal Tax Lien (NFTL) Filing
Collection policy issued a memo to employees on March 26, 2013 supplementing IRM 5.9.5, 5.9.8, 5.9.9, and 5.9.17. The purpose of this memo is to provide interim guidance for the situations in which Field Insolvency should file a Notice of Federal Tax Lien (NFTL).

IRM 5.9.5, 5.9.13, 5.9.17 and 5.9.18 Procedures for Processing Bankruptcy Cases when the IRS Receives No Notice or Late Notice
Collection policy issued a memo to employees on December 10, 2012 supplementing IRM 5.9. This memorandum provides interim guidance for processing cases in which the notice of the bankruptcy filing is not received with sufficient time to file a timely proof of claim before the bar date expires.

IRM 5.9.5.12 Identity Theft (IDT) Transaction Codes and Processing in Bankruptcy Cases
Collection policy issued a memo to employees on January 30, 2013 supplementing IRM 5.9.5. The purpose of this memo is to provide guidance on required actions when a taxpayer states he/she is a victim of identity theft and for when a third party states that the debtor is a victim of identity theft.

IRM 5.9.6 and 5.9.17 Reissuance of Interim Guidance for Closing Chapter 7 Cases
Collection Policy reissued a memo to employees on January 29, 2013 supplementing IRM 5.9.6 and 5.9.17. The memo provides guidance for processing individual and business Chapter 7 bankruptcy cases under new guidelines.

IRM 5.9.17 - Reissuance of Insolvency Monitoring of Lien Releases
Collection policy reissued a memo to employees on July 23, 2012 supplementing IRM 5.9.17. The purpose of this memo is to provide guidance on policies and procedures for monitoring the timely determination of release of Notices of Federal Tax Lien for cases receiving a discharge through bankruptcy.

IRM 5.9.17 and 5.9.18 Insolvency Processing of TC 604 Reversal Requests from Automated Underreporter (AUR)
Collection policy issued a memo to employees on February 7, 2013 supplementing IRM 5.9.17 and 5.9.18. The purpose of this memo is to provide guidance for Insolvency caseworkers to reverse the Transaction Code (TC) 604 on a module closed on IDRS due to a bankruptcy discharge in a post-BAPCPA case.

IRM 5.10 Interim Guidance Memorandum for Pre and Post Seizure Review Criteria and Issuance of Form 5942 Reviewer’s Report
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 5.10.6. This link will be removed on 5/22/2013.

IRM 5.10.2 Interim Guidance Memorandum for Electronic Approval of Enforcement Actions
Collection Policy reissued a memo to employees on December 31, 2012 supplementing IRMs 5.10.2, 5.11, 25.3 and 25.5. The memo clarifies that an electronic signature is an acceptable method of written approval for particular enforcement actions.

IRMs 5.10.2 and 5.10.3 Reissuance of Interim Guidance Memorandum for Seizure-Related Enforcement Expenses
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 5.10.2. This link will be removed on 5/12/2013.

Collection Process - Part 5 (continued)
Interim Guidance related to collecting activities which include selecting, identifying, assigning, and settling cases

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.