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 5.11.6 Medicaid Payments Paid to Providers
Collection policy issued a memo to employees on February 19, 2013 supplementing IRM 5.11.6. The purpose of this memo is to provide guidance to address the one time notice of levy to state Medicaid agencies under IRC 6331(a).
IRM 5.12.1 Reissuance of Interim Guidance for Returned Lien Collection Due Process Notices
Collection policy reissued a memo to employees on February 28, 2013 supplementing IRM 5.12.1 and 5.12.6. The purpose of this memo is to addresses procedures regarding handling lien Collection Due Process (CDP) notices returned by the United States Postal Service (USPS) as undelivered.
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 Interim Guidance for Withdrawal of Notice of Federal Tax Lien After Release
Collection Policy issued a memo to employees on December 31, 2012 supplementing IRM 5.12.3. The memo clarifies satisfaction requirements as they relate to Offers in Compromise, expands guidance relative to partial withdrawals, and updates procedures based on recent programming and form changes.
IRM 5.12.3 Reissuance of Interim Guidance for Certificates of Discharge in Short Sale Situations
Collection policy issued a memo to employees on March 29, 2013 supplementing IRM 5.12.3. This memorandum regards 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 December 28, 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 reissued a memo to employees on December 28, 2012 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 5.14.5 Interim Guidance Update to Streamlined Installment Agreement Criteria
Collection policy reissued a memo to employees on March 1, 2013 supplementing IRM 5.14.5. The purpose of this memorandum is to reiterate the Streamlined Installment Agreement criteria and to provide additional guidance to verify a taxpayers ability to pay.
IRM 5.14.5 and 5.14.10 In-Business Trust Fund Express Installment Agreements
Collection policy issued a memo to employees on March 24, 2013 supplementing IRM 5.14.5 and 5.14.10. The memo provides policy changes to In-Business Trust Fund Express Installment Agreements (IBTF Express IA) that were announced by the Commissioner in the February 24, 2011 press release.
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 5.17.4, 5.17.12, 25.3.2 Principal Residence Suit Foreclosure Recommendations
Collection policy issued a memo to employees on April 30, 2013 supplementing IRM 5.17.4, 5.17.12, and 25.3.2 7. The purpose of this memo is to provide interim guidance on policies and procedures for suits to foreclose the tax lien on the taxpayer’s principal residence.
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
An interim procedural update effective 01/31/2013 was issued to revise IRM 5.19.1, Increase to ACS Authority.
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 – ID Theft Updates
An IRM procedural update effective 02/19/2013 was issued to revise IRM 5.19.1 regarding ID Theft Updates.
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 5.19.8 Collection Appeal Rights regarding Collection Due Process
An IRM procedural update, effective 04/15/2013, was issued to revise IRM 5.19.8 regarding Collection Due Process.
IRM 5.20.12 Reissuance of Interim Guidance: Electronic Access to Suspicious Activity Reports for Title 26 Civil Tax Purposes by Revenue Officers
This guidance is now incorporated into the IRM. Following the link above will take you to the IRM section leading to IRM 5.20.12. This link will be removed on 5/17/2013.
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.
IRM 5.21.7 Procedures for Obtaining an ITIN when Requesting ASFR/SFR Reconsideration
Collection policy issued a memo to employees on February 7, 2013 supplementing IRM 5.21.7. The purpose of this memo is to provide guidance for obtaining an IRS Individual Taxpayer Identification Number (ITIN) when requesting Automated Substitute for Return/Substitute for Return reconsideration.
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.
