Managing the lien process encompasses many aspects.

Reviewing lien documents for completeness, for example, ensuring there is a name, address, balance due, and tax period information on each NFTL.

Ensuring lien documents are timely processed, including:

Inputting court recording data timely.

Responding to requests for information on lien documents.

Providing copies of lien documents to employees and taxpayers generated by the ALS system.

Ensuring timely resolution of ALS generated reports.

Establishing positive lines of communication with internal and external customers. For example:

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Establishing a lien quality review process for the creation of liens.

Establishing quality review procedures for processing lien documents prior to mailing, to determine if the following actions were taken:

Quality review processes should also be established for payoff and telephone assistance. The review process and methodology will be developed by Compliance Services, Case Processing.

Certifying payment of recording fees.

Master file updates its systems during the middle of December through the first week of January, each year. This period is known as the " dead cycles" . During this time, master file does not provide Status 12 extracts or DIAL downloads to ALS.

Systemic releases do not occur until the Dead Cycles are complete.

Lien releases can be manually input to ALS during this time.

Document processing will continue in accordance with established time frames.

Certificates of release must be processed within the established 30 day time frame. Therefore, when master file is back on line, immediate processing must occur, including printing and mailing of certificates of release.

Transaction codes 582 and 360 for work processed during this time period will be posted when master file resumes processing.

While Collection Policy governs most aspects of the ALS system, the ALS Functional Coordinator ensures permissions are accurate and current using information provided by functional managers. NOTE: See IRM 5.12.6.1(1) for employees requesting Omni access.

An On-line (OL) 5081 (in rare instances - paper Form 5081) must be approved by the appropriate manager. This is used to request user additions, name changes, or deletions. If a paper Form 5081 is submitted, ensure all required signatures have been obtained prior to forwarding the form to the system administrator and maintain a copy of the paper form.

The OL5081 for new users should indicate the types of permissions or capabilities the employee requires; i.e., research, create, approval, temporary access vs. permanent access, etc. Subsequent changes affecting the user's account, with the exception of a name change or deletion, may be accomplished via e-mail, memorandum, or OL5081 forwarded by the manager or his designee to the functional coordinator. Functional coordinators names and phone numbers are located on SERP/Automated Lien System, Who/Where.

Updates to user profiles and issuance of passwords must be made by CLU within three (3) days of receipt of request.

The functional coordinator works with the employee's manager and/or the Policy Lien Program Analyst, when necessary, to ensure proper permissions are given. See Exhibit 5.12.6-1, ALS Permissions Chart

Functional managers will create and provide an IDRS TSIGN number for all employees added to ALS. (See ADP Handbook, Section 11, Collection, for guidance.) Employees cannot be added to ALS without a TSIGN. ALS uses the TSIGN number to associate lien requestor (and approver) information with lien documents. Therefore, ensure employee Integrated Data Retrieval System (IDRS) TSIGN numbers are included on ALS access requests. ALS access requests cannot be processed unless employee TSIGNs are provided.

When removing or requesting employee permissions employee, provide the following employee information:

Retired or resigned employees will be removed from the database immediately upon notification. The OL5081 process or e-mail may be used.

Generally liens are systemically created on ALS from ICS or ACS data. Employees in the walk-in, correspondence, Appeals, Examination (Innocent Spouse examiners) and toll free areas do not have ALS access.

Lien documents received by CLU from these employees will be created within five days of receiving the request.

Appropriate forms, such as, Form 12636 will be secure e-mailed to CLU for preparation of NFTLs by employees without ALS access. The information outlined in 5.12.6.3(2) will be provided in all requests.

The employee requesting the NFTL will provide the appropriate employee identification number and contact telephone number for their particular location. This information is not available in CLU.

Provide entity information regarding the spouse, POA, partners, etc.

Follow up CDP actions will be ACS Support's responsibility, for employees identified in (1) above.

As a general rule there are two conditions that require a manual NFTL. ICS users see IRM 5.12.6.3.2.2

Manually prepared NFTLs will be kept to a minimum. The information described in IRM 5.12.6.3 will be used to prepare the NFTL.

All employees will research IDRS or ALS before inputting NFTL requests to ensure duplicates are not requested. If CLU is inputting the NFTL, notify them immediately.

If research indicates a previously recorded NFTL exists, do not request a new lien. If CLU is inputting the NFTL, notify the requesting employee.

If a duplicate NFTL is recorded, issue Letter 2440, Notification of Duplicate Notice of Federal Tax Lien Filing to notify the taxpayer when duplicate liens are filed. CLU or revenue officers may issue L2440.

Regardless of the reason for a duplicate lien filing, the last document recorded will be withdrawn.

When duplication occurs at the recording office because both copies of the NFTL are recorded or duplicate notices were mailed, CLU will submit a request for withdrawal to Collection Advisory. Do not use ALS to prepare the withdrawal. Use the Intranet fillable form (Form 10916(c).

Revenue officers who inadvertently record a duplicate NFTL will submit and obtain approval of the withdrawal through Advisory. When approval is received, they will secure e-mail the prepared and signed withdrawal to CLU. Recording information for the second recorded NFTL will be placed on the withdrawal.

If the originator is no longer assigned the case, forward the request to the Advisory area where the taxpayer resides for approval.

Recording fees for withdrawals will not be posted to the taxpayer's account.

The priority of the federal tax lien amongst other creditors is determined by the filing date and time. In regard to a federal tax lien that attaches to real property, state law may impact the priority accorded to the lien if it requires that the document filed also be indexed and arranged in local records in such manner that a reasonable inspection of the index will reveal the existence of the notice of federal tax lien. Most recording offices provide recording or indexing data which includes the date, time, book number, page number, and time of the recording. It is important to accurately and timely input correct recording office data. Recording data (book number, page, etc.) differ amongst recording offices, i.e., some use the recording number, some use the book and page, some use the serial numbers, some use a combination of the above. The court input data screen is set by the ALS functional coordinator.

Immediately input recording data (daily) when received, but no later than 2 business days after receipt. If ALS access is not available secure e-mail or fax the recording data to the CLU.

If the employee has appropriate ALS permissions, input the recording data by taking the following steps:

When inputting recording data, review the lien to verify that the county identified on the lien matches the county where the lien was filed. This is very important since it establishes our lien priority.

If the (filing location) counties don't match, contact the appropriate lien team for assistance with the correction. The team will assist with any corrective action they deem appropriate. The lien may not be properly released in the correct county if the appropriate information is not found on ALS once the tax liability is satisfied.

Add an ALS history with an explanation of the error.

The ALS database should always contain NFTL records that mirror information filed at recording offices. Exceptions are documents not created by ALS or changed after generation.

An error may be corrected prior to the NFTL being mailed (normally within 2 days of request) for recordation. Contact CLU by secure e-mail to request the correction.

Changes will not be made to the document after it has been mailed for recordation without managerial approval. The NFTL must be amended.

If changes were made after generation, add an ALS history item explaining the change.

Amending NFTLs occurs after the NFTL has been mailed. Recording data must be input to ALS before an NFTL can be amended.

Use ALS to amend recorded NFTLs. Field employees with " Amend" permissions may elect to correct the NFTL or secure e-mail the appropriate information to be amended to CLU.

NFTLs should be amended within five days of receipt of request by the appropriate lien team. Contact the appropriate CLU team if the amended lien is not on ALS.

Request an amended NFTL if:

ALS will generate a new CDP notice for amendments to the tax period.

For NFTLs not generated by ALS (nominee, alter ego, transferee liens), the requesting employee will prepare the amended lien document. Secure e-mail scanned documents to the appropriate lien team for processing.

CLU procedures are found in 5.19.12.2.2.

The U.S. tax treaties with Canada, Denmark, France, Netherlands, and Sweden provide that the treaty partner may request assistance from the IRS in collecting taxes owed to the treaty partner by individuals residing in the United States.

To request collection assistance, the treaty partner sends a Mutual Collection Assistance Request (MCAR) to the Office of the Deputy Commissioner (International), LMSB, who serves as the U.S. Competent Authority under tax treaties.

The Office of the Director, International (LMSB) forwards the MCARs to the MCAR Coordinator, SB/SE International, Group 19.

For general procedures in processing MCARs, see IRM 5.1.8.

NFTLs will be printed within 5 calendar days of input to ALS.

Liens are printed on Tuesdays and Thursdays ONLY.

Documents are normally sent to recording offices by close of business the next business day.

The taxpayer's copy, is printed with the CDP notice.

CLU procedures are found in IRM 5.19.12.3.

CLU mails NFTLs within 2 business days, starting the day after the NFTL is printed.

Most local officials accept the NFTL (for filing) by mail.

The CLU is responsible for preparing a transmittal, Form 3915, Processing Notices and Releases of Federal Tax Lien and Other Related Certificates, that accompanies Parts 1 and 2, if necessary.

Part 2 of the NFTL is mailed to the recording office, when appropriate, unless an agreement exists between IRS and the recording office to issue one copy.

The Service bears the cost of obtaining the court recording data by including a self-addressed postage paid envelope, E-25C, for the return of Part 2, when required.

If the NFTL is not accepted by mail or circumstances dictate immediate action, the NFTL will be delivered personally to the proper recording official.

CLU procedures are found in IRM 5.19.12.3.6.

Refiling the NFTL maintains the Service's priority established by the original lien filing when the collection statute is extended.

Requests for refiles will be input through ALS.

Employees who do not have ALS permissions to refile liens will request the NFTL be refiled by submitting a request (Form 12636) to CLU.

Include all information that must be updated, i.e., dollar amount, address, CSED.

If employees have ALS refile permissions, refer to the ALS User Guide for guidance on how to create these documents.

CLU prints and mails refiled documents.

CLU procedures are found in IRM 5.19.12.2.2.5.

A NFTL filing request received for a recording office outside your lien team area is described as an out-of-area lien.

These liens can be input by your team, but will be printed by the lien team that is assigned the area where the recording office is located.

Upon receipt, but not later than 5 business days after receipt, the NFTL will be input to ALS, printed and mailed.

Employees will enter the zip code (in Create) where the property is located. ALS will display the corresponding filing jurisdiction.

The appropriate CDP notice will be generated and printed at the centralized print site.

Not to be filed liens (NTBFL) are created by CLU when the TIN and/or MFT were incorrect on a recorded lien and are input only by the lien unit. The information sharing between IDRS and ALS relies on the correct TIN, MFT and name control. In order for IDRS to pass information such as updated CSED or full payment to ALS, a lien must be created with the matching information from the original lien but with the corrected TIN and/or MFT.

Requests should be submitted using Form 13946.

The ALS name control can be corrected without creating a NTBFL.

The history screen is documented listing the original lien's SLID number and the NTBFL SLID number.

NTBFLs are not mailed to recording offices. These liens are for internal use only.

When the lien modules are satisfied on IDRS the notification will come down to ALS updating the NTBFL. Once all the modules are satisfied the NTBFL will generate a release to the print queue.

When the release is printed the lien clerk will be alerted to the NTBFL status of the release and will take steps to immediately release the corresponding original lien.

If a NTBFL is sent to the recording office in error, and you become aware of the filing, immediately the lien unit so that they may contact the recording official via telephone to retrieve the notice.

Advisory must approve a withdrawal.

Advisory will approve or deny withdrawals within five business days.

CLU procedures are found in IRM 5.19.12..2.3.

When a NFTL has been requested in error, the requesting employee may request that the NFTL be removed from documents being mailed to the recording office.

Employees who request lien filings will contact the CLU, by calling the internal toll free number or via secure e-mail, to have the lien removed after a request for lien filing has been made.

Requests must be received and CLU actions completed by 8:00 PM EST on the day after the lien is printed (Wednesday or Friday). Timely requests eliminate the generation of the CDP notice.

Request that CLU document the reason the lien is being removed and keep the documentation.

CLU procedures are found in IRM 5.19.12.2.7.2.2.

CLU will not pay fees for certified copies or faxes of lien documents.

Employees who require certified copies will:

Invoices received from recording offices will be forwarded to the group manager for resolution. The group manager will be responsible for ensuring the invoice is paid within 10 business days of receipt.

Recording offices will be provided the name, phone number and mailing address of the group manager to pursue fee collection.

As a precaution to further payment request from recording officials, CLU may annotate the location of the invoice and retain a copy in their files.

ALS systemically creates certified mail numbers and listings for domestic mail. Listings have the following information:

Within 5 business days of printing the NFTL, the CDP notice will be mailed.

The day after the lien is printed, the CDP notice is generated and forwarded to the Correspondence Production Services (CPS) Branch for scheduled printing and mailing.

CPS encloses:

See IRM 5.12.6.4.1.2 for registered mail procedures.

CLU procedures are found in IRM 5.19.12.1.1.