Collection Process - Part 5 (continued)

IRM 5.10.4 - Interim Guidance for Publication of Form 2434 (Notice of Public Auction Sale) and Form 2434-A (Notice of Sealed Bid Sale)
Collection policy issued a memo to employees on September 7, 2012, supplementing IRM 5.10.4. The purpose of this memorandum is to issue interim guidance regarding the requirements for advertising the sale of seized property.

IRM 5.11.1.2.2.2(1) - Reissuance of Interim Guidance Memorandum for Issuing Notice of Intent to Levy/Notice of a Right to a Hearing in CFf
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 5.11.1. This link will be removed on 1/16/2013.

IRM 5.12.1 and 5.12.6 - Revision to Interim Guidance for Returned Lien Collection Due Process Notices
SBSE Collection Policy issued a memorandum to employees on March 5, 2012 supplementing IRM 5.12.1 and 5.12.6. The memo revised previously issued guidance for returned lien Collection Due Process notices. The guidance is effective on March 5, 2012.

IRM 5.12.3 - Electronic Signatures on Lien Certificates and Associated Correspondence
SBSE Collection policy issued a memo to employees on May 18, 2012 supplementing IRM 5.12.3. The memo provides guidance regarding the use of electronic signatures on lien certificates.

IRM 5.12.3- Reissuance of Interim Guidance for Certificates of Discharge in Short Sale Situations
Collection policy issued a memo to employees on September 17, 2012, supplementing IRM 5.12.3. The purpose of this memo is to reissue interim guidance SBSE-05-1011-084, dated October 4, 2011, regarding the processing and approving of requests for certificates of discharge in short sale situations.

IRM 5.12.3 - Reissuance of Interim Guidance for Withdrawal of Notice of Federal Tax Lien in Direct Debit Installment Agreement Situations
SBSE Collection Policy reissued a memo to employees on March 13, 2012 supplementing IRM 5.12.3. The memo provides guidance on processing requests for withdrawal of notices of federal tax lien when the taxpayers are in an established Direct Debit Installment Agreement and is effective immediately.

IRM 5.12.6.5.1- Interim Guidance for Issuance of Manual Lien Releases When Payments Are Received from the Redemption of Seized Property Prior to Sale
Collection Policy issued a memo to employees on December 30, 2011 supplementing IRM 5.12.6. The memo provides guidance regarding issuance of manual lien releases by Revenue Officers (RO) in cases where the taxpayer's liability is paid in full because of redemption of seized assets prior to sale.

IRM 5.14 - In-Business Trust Fund Express Installment Agreements
SBSE Collection policy reissued a memo to employees on March 27, 2012 supplementing IRMs 5.14.5 and 5.14.10. The memo provides guidance regarding policy changes to In-Business Trust Fund Express Installment Agreements that were announced by the Commissioner in the February 24, 2011 press release.

IRM 5.14.5 and 5.14.10 – Streamlined Installment Agreements
Collection Policy issued a memo to employees on January 20, 2012 supplementing IRMs 5.14.5 and 5.14.10. The memo implements policy changes to Streamlined Installment Agreements.

IRM 5.16.1- Deviation Authority to Work Field Collection 1099-K Cases
Collection policy issued a memo to employees on October 5, 2012 supplementing IRM 5.16.1. The purpose of this memorandum is to allow a deviation from IRM 5.16.1 for cases with an ICS subcode of 582, 1099-K project only.

IRM 5.17.4 and 25.1.8 - Interim Guidance for Monthly Filing and Special Deposit Procedures
Collection policy issued a memo to employees on November 15, 2012 supplementing IRMs 5.17.4 and 25.1.8. The purpose of this memo is to provide notice that effective January 1, 2012, monthly filing and special deposit procedures are obsolete.

IRM 5.18.1 – Automated Substitute for Return (ASFR) Program for Identity Theft
An interim procedural update effective 06/20/2012 was issued to revise IRM 5.18.1.10.2.3.13.5 regarding identity theft.

IRM 5.19.1 – Balance Due for Identity Theft Updates
An interim procedural update effective 07/09/2012 was issued to revise IRM 5.19.1 regarding Identity Theft Updates.

IRM 5.19.1 – Balance Due – Balance Due Updates
An interim procedural update effective 11/21/2011 was issued to revise IRM 5.19.1 regarding various updates to the Balance Due IRM.

IRM 5.19.1 – Balance Due for Fresh Start II Changes
An interim procedural update effective 01/27/2012 was issued to revise IRM 5.19.1 regarding Fresh Start II changes

IRM 5.19.1 – Balance Due Tax and CNC Procedures – Frivolous Return Penalty or Claims Frivolous Tax Arguments Guidance
An IRM procedural update effective 10/01/2012 was issued to revise IRM 5.19.1 regarding CNC Procedures – Frivolous Return Penalty or Claims Frivolous Tax Arguments Guidance.

IRM 5.19.1 – Balance Due Tax and Student Loan Expense Updates
An interim procedural update effective 07/12/2012 was issued to revise IRM 5.19.1 regarding Tax and Student Loan Expense Updates.

IRM 5.19.5 – ACS Inventory - Removal of Reference to Large Dollar Procedures
This guidance is now incorporated into the IRM 5.19.5 regarding removal of any reference to large dollar procedures. Following the link above will take you to the IRM Section leading to IRM 5.19.5. This link will be removed on 03/05/2013.

IRM 5.20.12 - Interim Guidance: Electronic Access to Suspicious Activity Reports for Title 26 Civil Tax Purposes by Revenue Officers
SBSE Collection policy issued a memo to employees on March 21, 2012 supplementing IRM 5.20.12. The memo provides guidance regarding electronic access to Suspicious Activity Report (SAR) information by revenue officers for Title 26 tax compliance purposes.

IRM 5.21 - Adjustments on International Assessments Regarding Non-Resident Aliens
SBSE Collection policy issued a memorandum to employees on June 29, 2012 supplementing IRM 5.21. The memo provides procedures when completing an Automated Substitute for Return or Substitute for Return (ASFR/SFR) adjustment on an international assessment relating to non-resident aliens.

Collection Process - Part 5
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.