Table of Contents
- 5.1
General Collecting Procedures
- 5.1.1 Miscellaneous Guidelines
- 5.1.1 Miscellaneous Guidelines (Cont. 1)
- 5.1.2 Remittances, Form 809 and Designated Payments
- 5.1.2 Remittances, Form 809 and Designated Payments (Cont. 1)
- 5.1.3 Safety, Employee, and Security Programs
- 5.1.4 Jeopardy, Termination, Quick and Prompt Assessments
- 5.1.5 Balancing Civil and Criminal Cases
- 5.1.7 Government Agencies, Federal Employees/Retirees, Military Personnel and Department of Defense Employees
- 5.1.8 Courtesy Investigations
- 5.1.9 Collection Appeal Rights
- 5.1.10 Taxpayer Contacts
- 5.1.11 Delinquent Return Accounts
- 5.1.11 Delinquent Return Accounts (Cont. 1)
- 5.1.12 Cases Requiring Special Handling
- 5.1.12 Cases Requiring Special Handling (Cont. 1)
- 5.1.12 Cases Requiring Special Handling (Cont. 2)
- 5.1.14 Field Collection Techniques and Other Assignments
- 5.1.15 Abatements, Reconsiderations and Adjustments
- 5.1.17 Third-Party Contacts
- 5.1.18 Locating Taxpayers and their Assets
- 5.1.18 Locating Taxpayers and their Assets (Cont. 1)
- 5.1.19 Collection Statute Expiration
- 5.1.20 Collection Inventory
- 5.1.21 Collecting from Limited Liability Companies
- 5.1.30 Strategic Approach to Casework
- 5.1.31 Workload Management
- 5.2
Reports
- 5.2.1 Collection Time Reporting
- 5.2.2 Collection Reports
- 5.2.4 Collection Reports Overview
- 5.2.4 Collection Reports Overview (Cont. 1)
- 5.3 Entity Case Management System (ENTITY)
- 5.4
Case Processing
- 5.4.1 Remittance Processing
- 5.4.2 Adjustment, Payment Tracer and Credit Transfers
- 5.4.3 Clerical Procedures
- 5.4.10 General Case Processing
- 5.4.11 CCP Installment Agreements
- 5.4.12 Field Office Resource Team
- 5.4.13 CCP General Procedures
- 5.5
Insolvencies, Decedents Estates and Estate Taxes
- 5.5.1 Insolvencies, Decedents Estates, and Estate Taxes
- 5.5.2 Working Non-Bankruptcy Insolvency Cases
- 5.5.3 Working Decedent Cases
- 5.5.4 Proof of Claim Procedures in Decedent and Non-Bankruptcy Insolvency Cases
- 5.5.5 Processing Estate Tax Extensions
- 5.5.6 Estate Tax Installments
- 5.5.7 Collecting Delinquent Estate Tax Accounts
- 5.5.8 Estate Tax Liens
- 5.6 Collateral Agreements
- 5.7
Trust Fund Compliance
- 5.7.1 FTD Alerts
- 5.7.2 Monthly Filing and Special Deposits
- 5.7.3 Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty (TFRP)
- 5.7.4 Investigation and Recommendation of TFRP
- 5.7.5 Collectibility Determination
- 5.7.6 Trust Fund Penalty Assessment Action
- 5.7.7 Payment Application and Refund Claims
- 5.7.8 In-Business Repeater Trust Fund Taxpayers
- 5.7.9 Federal Contractors
- 5.8
Offer in Compromise
- 5.8.1 Overview
- 5.8.2 Offer Receipts
- 5.8.3 Processability
- 5.8.4 Investigation
- 5.8.5 Financial Analysis
- 5.8.6 Collateral Agreements
- 5.8.7 Return, Terminate, Withdraw, and Reject Processing
- 5.8.8 Acceptance Processing
- 5.8.9 Possible Actions on Accepted Offers
- 5.8.10 Special Case Processing
- 5.8.11 Effective Tax Administration
- 5.8.12 Independent Administrative Review
- 5.9
Bankruptcy and Other Insolvencies
- 5.9.1 Overview of Bankruptcy
- 5.9.2 The Bankruptcy Code and Collection
- 5.9.3 Debtors' Delinquent Accounts
- 5.9.4 Common Bankruptcy Issues
- 5.9.5 Opening a Bankruptcy Case
- 5.9.6 Processing Chapter 7 Bankruptcy Cases
- 5.9.7 Processing Chapter 9 and Chapter 15 Bankruptcy Cases
- 5.9.8 Processing Chapter 11 Bankruptcy Cases
- 5.9.9 Processing Chapter 12 Bankruptcy Cases
- 5.9.10 Processing Chapter 13 Bankruptcy Cases
- 5.9.11 Insolvency Mail Processing
- 5.9.12 Insolvency Automated Processes
- 5.9.13 Manual Proofs of Claim and Common Claim Issues
- 5.9.14 Electronic Proofs of Claim and Automated Proofs of Claim
- 5.9.15 Payments in Bankruptcy
- 5.9.16 Insolvency Case Monitoring
- 5.9.17 Closing a Bankruptcy Case
- 5.9.18 Automated Discharge System (ADS)
- 5.9.19 Insolvency Disclosure and Telephone Procedures
- 5.9.20 Non-Bankruptcy Insolvencies
- 5.10
Seizure and Sale
- 5.10.1 Pre-Seizure Considerations
- 5.10.2 Securing Approval for Seizure Actions and Post-Approval Actions
- 5.10.3 Conducting the Seizure
- 5.10.4 Actions Prior to Sale
- 5.10.5 Sale Procedures
- 5.10.6 Post Sale Actions and Responsibilities of Technical Services (Advisory)
- 5.10.7 Acquired Property and Property Redeemed by the United States
- 5.10.8 Judicial Sales
- 5.11
Notice of Levy
- 5.11.1 Background, Pre-Levy Actions & Restrictions on Levy
- 5.11.2 Serving Levies, Releasing Levies and Returning Property
- 5.11.3 Jeopardy Levy without a Jeopardy Assessment
- 5.11.4 Bank Levies
- 5.11.5 Levy on Wages, Salary, and Other Income
- 5.11.6 Notice of Levy in Special Cases
- 5.11.7 Automated Levy Programs
- 5.12
Federal Tax Liens
- 5.12.1 Lien Appeals
- 5.12.2 Lien Filing Requirements
- 5.12.2 Lien Filing Requirements (Cont. 1)
- 5.12.3 Certificates Relating to Liens and Claims for Damages Under IRC § 7432
- 5.12.3 Certificates Relating to Liens and Claims for Damages Under IRC § 7432 (Cont. 1)
- 5.12.4 Judicial/Nonjudicial Foreclosures
- 5.12.5 Redemptions
- 5.12.6 Procedures for Lien Processing
- 5.12.6 Procedures for Lien Processing (Cont. 1)
- 5.13
Collection Quality Measurement
- 5.13.1 Embedded Quality Administrative Guidelines
- 5.13.2 Embedded Quality Attribute Definitions
- 5.13.4 Offer in Compromise/Embedded Quality Attribute Definitions
- 5.13.5 Offer In Compromise/Collection Quality Measurement System Reviewer's Requirements
- 5.13.6 Collection Quality Measurement System Insolvency Reviewer Guidelines
- 5.14
Installment Agreements
- 5.14.1 Securing Installment Agreements
- 5.14.2 Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED)
- 5.14.3 Deadlines and Payments and Requests for Installment Agreements Made to Delay Collection
- 5.14.4 Financial Reviews, Below Deferral Level Accounts, Joint and Several Liability Relief Under IRC Section 6015, Withdrawals and Multiple Entities
- 5.14.5 Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements
- 5.14.7 BMF Installment Agreements
- 5.14.8 Monitoring of Installment Agreements
- 5.14.9 Approval, Independent Review, Appeals, and Disposition of Documents
- 5.14.10 Payroll Deduction Agreements and Direct Debit Installment Agreements
- 5.14.11 Defaulted Installment Agreements, Terminated Agreements and Appeals of: Proposed Terminations (Defaults), and Terminated Installment Agreements
- 5.14.12 Monitoring Levy Payments — General
- 5.15
Financial Analysis
- 5.15.1 Financial Analysis Handbook
- 5.16
Currently Not Collectible
- 5.16.1 Overview
- 5.17
Legal Reference Guide for Revenue Officers
- 5.17.1 General Information
- 5.17.2 Federal Tax Liens
- 5.17.2 Federal Tax Liens (Cont. 1)
- 5.17.3 Levy and Sale
- 5.17.3 Levy and Sale (Cont. 1)
- 5.17.4 Suits by the United States
- 5.17.5 Suits Against the United States
- 5.17.6 Summonses
- 5.17.7 Liability of Third Parties for Unpaid Employment Taxes
- 5.17.8 General Provisions of Bankruptcy
- 5.17.9 Chapter 7 Bankruptcy (Liquidation)
- 5.17.10 Chapter 11 Bankruptcy (Reorganization)
- 5.17.11 Chapter 13 Bankruptcy (Individuals with Regular Income)
- 5.17.12 Investigations and Reports
- 5.17.13 Insolvencies and Decedents' Estates
- 5.17.14 Fraudulent Transfers and Transferee and Other Third Party Liability
- 5.17.15 Termination and Jeopardy Assessments and Jeopardy Collection
- 5.18
Liability Determination
- 5.18.1 Automated Substitute for Return (ASFR) Program
- 5.18.1 Automated Substitute for Return (ASFR) Program (Cont. 1)
- 5.18.1 Automated Substitute for Return (ASFR) Program (Cont. 2)
- 5.18.1 Automated Substitute for Return (ASFR) Program (Cont. 3)
- 5.18.1 Automated Substitute for Return (ASFR) Program (Cont. 4)
- 5.18.1 Automated Substitute for Return (ASFR) Program (Cont. 5)
- 5.18.2 Business Returns IRC 6020(b) Processing
- 5.19
Liability Collection
- 5.19.1 Balance Due
- 5.19.1 Balance Due (Cont. 1)
- 5.19.1 Balance Due (Cont. 2)
- 5.19.1 Balance Due (Cont. 3)
- 5.19.1 Balance Due (Cont. 4)
- 5.19.1 Balance Due (Cont. 5)
- 5.19.2 Return Delinquency
- 5.19.2 Return Delinquency (Cont. 1)
- 5.19.2 Return Delinquency (Cont. 2)
- 5.19.3 Backup Withholding Program
- 5.19.4 Enforcement Action
- 5.19.5 ACS Inventory
- 5.19.5 ACS Inventory (Cont. 1)
- 5.19.6 ACS Support
- 5.19.6 ACS Support (Cont. 1)
- 5.19.7 Campus Collection Programs
- 5.19.7 Campus Collection Programs (Cont. 1)
- 5.19.7 Campus Collection Programs (Cont. 2)
- 5.19.8 Collection Appeal Rights
- 5.19.9 Automated Levy Programs
- 5.19.10 Collection Operation Programs
- 5.19.10 Collection Operation Programs (Cont. 1)
- 5.19.11 Withholding Compliance Program
- 5.19.11 Withholding Compliance Program (Cont. 1)
- 5.19.12 Centralized Case Processing - Liens
- 5.19.12 Centralized Case Processing - Liens (Cont. 1)
- 5.19.14 Trust Fund Recovery Penalty (TFRP)
- 5.19.15 Federal Agency Delinquency (FAD)
- 5.20
Abusive Tax Avoidance Transactions
- 5.20.1 Overview
- 5.20.2 Time Reporting
- 5.20.3 Third Party Contacts
- 5.20.4 Summons Procedures
- 5.20.5 Offer In Compromise Procedures
- 5.20.6 Whipsaw Assessments
- 5.20.7 Monitoring of IRC 7407 & 7408 Injunctions
- 5.20.8 Promoter/Preparer Penalties
- 5.20.9 Employment Tax Stop Filer Cases
- 5.21 International and Insular Issues