IMRS Monthly Overview – April 2014
The IMRS Monthly Overview provides synopses of some of the issues received and/or closed by the Issue Management Resolution System staff during the past month. The Monthly Overview informs the public about the work of IMRS and highlights issues that we think would be of most interest to external stakeholders.
NEW IMRS ISSUES
Policy, Practice, Procedures
IMRS Issue 14-0001939 – EFTPS enhancement
Issue: Stakeholder Liaison suggests a civil penalty option be added to the EFTPS drop-down menu, so taxpayers and tax professionals may use EFTPS to make payments for civil penalty liabilities.
RECENTLY CLOSED ISSUES
Forms and Publications
IMRS Issue 14-0001889 - Revised offer in compromise form
Issue: Form 656, Offer In Compromise, is now available as part of a 32 page booklet (Form 656-B) containing fillable Forms 433-A (OIC), 433-B(OIC) and 656. Practitioner suggests making the forms available separately rather than including them in the booklet.
Response: In 2013, the Brookhaven and Memphis centralized offer in compromise processing sites identified a significant number of offers submitted by both taxpayers and representatives which were not accompanied by the required collection information statements.
Further investigation of this trend pointed to the availability of the stand-alone Form 656 on IRS.gov that did not include instructions for completion, required payment and application fee, related collection information statements, or the mailing address. Since an offer cannot be considered without the related financial statements, the stand-alone form was removed from IRS.gov.
If a taxpayer or representative prepares the fillable forms found in the Form 656-B booklet, they have the option of only printing the required pages rather than the entire package. For example, Form 433-A (OIC) is located on pages 9-16, Form 433-B (OIC) is located on pages 17-22, and Form 656 is located on pages 23-28. The check sheet is located on page 29.
The form change was made to decrease errors and facilitate efficient and expedient processing of offer requests. We apologize for any inconvenience it may cause.
Policy, Practice, Procedures
IMRS Issue 14-0001934 – Taxpayer Protection Program Letters 4883C and 5071C
Issue: Practitioners contacted their local stakeholder liaison with concerns that Taxpayer Protection Program’s Letters 4883C and 5071C and related procedures were scams. Upon calling the telephone number provided, taxpayers were asked in-depth financial and personal questions not normally asked by IRS representatives and told to fax their tax returns for processing. Practitioners were also suspicious of the idverify.irs.gov website provided.
Response: IRS.gov has been updated with information on this process. A variety of search criteria is available including idverify, idverify.irs.gov, identity verification, etc. The search result contains a link to the "Understanding your 5071C Letter" landing page which provides a link to our secure Identity Verification Service website, idverify.irs.gov. Search Report Phishing on IRS.gov to view the chart “What to do if you receive a suspicious IRS-related communication.”
NOTE: Current and previous reports are also available on this site. The monthly overviews are posted for this year through the current month. You can also access reports for issues closed in prior years on the same page.
We invite you to raise your issues/concerns with your local stakeholder liaison.