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Part 5. Collecting Process

Chapter 19. Liability Collection

Section 20. Large Dollar Case Processing

5.19.20  Large Dollar Case Processing

Manual Transmittal

May 16, 2012

Purpose

(1) This transmits new IRM 5.19.20 Liability Collection, Large Dollar Case Processing.

Scope

As of December 2011, ACS Call Sites no longer handles Individual Large Dollar Case (100,000-999,999) in both Wage and Investment (WI) and Small Business/Self Employed (SBSE). This IRM was published for historical purposes only.

Material Changes

(1) Interim procedural updates (IPUs) from January 1, 2009 as listed below are incorporated into this IRM. The publishing of this IRM is to reflect the changes from the last publishing. This IRM will be obsoleted after publishing as the guidance related to large dollar cases has been moved to various other IRM sections as of December 2011.

(2) 5.19.20.10(5): Remove the following Sentence: The LG$ teams make the changes on IDRS. Replace the three bullets under paragraph (5) with the following two bullets information: If a LG$ IMF account with an SB/SE BOD code call is received the assistor can transfer the call to extension 92077. If a LG$ IMF account with a WI BOD code call is received the assistor can transfer the call to extension 92069.

(3) IRM 5.19.20.15.1(8)(c) - Change to read: The employee assigned to work the correspondence batch must pull and associate any existing suspense file with the current batch. One combined suspense file will be retained for the applicable period of time, as determined by the case processing requirements.

(4) IRM 5.19.20.15.1(8)(b) - Inserted: If the previously received batch of correspondence has not been worked, associate the new incoming correspondence with the existing batch. Do not make a separate case file.

(5) IRM 5.19.20.15.1(8)(e) - Chart :Make the verbiage in the last box a "Note" under (8)(g).

(6) IRM 5.19.20.4(2) Add Exception under paragraph (2): This does not apply to CNC Hardship situations. See IRM 5.19.1.7.1.5

(7) IRM 5.19.20.12(7) Remove # 7 which states: All levy releases require managerial approval; document case history and input "OADT,00,LP68APP".

(8) IRM 5.19.20.1.1(1) a - change to state: If you receive a telephone call on a case with an aggregate assessed balance (AAB) over $1 million, you must work the case.

(9) IRM 5.19.20.1.2(3) - Remove the Statement "ALL levy releases on LG$ Cases Require Managerial Approval.

(10) IRM 5.19.20-1 Remove #3 - Managers only Input OADT,LP68APP once the levy release has been approved.

(11) IRM 5.19.20.3(2) (f) Note: Increase from $5,000 to $10,000 or more.

(12) IRM 5.19.20.3(2) (f) EXAMPLE: Increase from $5,000 to $10,000.

(13) IRM 5.19.20.3(2) NOTE (f) Note: Increase from $5,000 to $10,000.

(14) IRM 5.19.20.1.1 – Inventory Processing - removed reference to incorrect exhibit.

(15) IRM 5.19.20.2.(5)(a) – Complete heightened verification on financial analysis as follows: a. Compare information, such as taxpayer income, expenses, etc., to information on IDRS using Command Codes (CC) RTVUE, IRPTR etc.; for additional information see IRM 5.19.1.6.3.

(16) IRM 5.19.20.15.5(5) – Closed Case Assembly - removed paragraph 5.

Effect on Other Documents

Specialty Procedures for Large Dollar (LG$) Cases - SBSE IMF Only and W&I, dated January 1, 2009, is superseded.

Audience

This IRM is intended for use by Wage and Investment (W&I) Compliance, W&I Accounts Management, Field Assistance, and Small Business/Self Employed (SBSE) Compliance employees.

Effective Date

(05-16-2012)

Scott Reisher
Director Collection Policy
Small Business Self-Employed Division

5.19.20.1  (10-06-2010)
Specialty Procedures for Large Dollar (LG$) IMF (Only) Cases

  1. Only the Large Dollar (LG$) Automated Collection System (ACS) Call Sites listed below are authorized to work LG$ Individual Master File (IMF) cases. LG$ criteria is aggregate assessed balance of $100,000 to $999,999.

    • Wage & Investment (W&I) –Buffalo (BUF) W&I IMF Only

    • Small Business/Self Employed (SBSE)– Brookhaven (BSC) SB/SE IMF only

    • SB/SE – Philadelphia Service Center (PSC) LG$ International W&I &SB/SE

  2. All LG$ cases flow into ACS inventory with cases systemically assigned to specialty teams:

    • Team N = W&I BUF

    • Team O =SB/SE BSC

    • Team M =SB/SE PSC - Regular IMF LG$ International Case

    • Team C =SB/SE PSC - FERDI International Cases

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

5.19.20.1.1  (04-12-2011)
Inventory Processing

  1. Specialty teams are expected to work this inventory daily, performing all appropriate actions on a case when initially reviewed:

    1. If you receive a telephone call on a case with an aggregate assessed balance (AAB) over $1 million, you must work the case.

      Example:

    2. Must make a Federal Tax Lien (FTL) filing determination during the initial review of each LG$ case. If the FTL will not be filed on initial review, must document actions taken on the account on Account Management System (AMS) and get managerial approval. IRM 5.19.20.12

      Note:

      Collection activity generally cannot be taken against property located outside the U.S. or outside the U.S. possessions and territories.


      On International cases the Liens must be filed at

      LOCATION REAL PROPERTY PERSONAL PROPERTY
      District of Columbia Office of the Recorder of Deeds of District of Columbia where the real property is located Office of the Recorder of Deeds of the District of Columbia where the taxpayer resides

      Note:

      If the taxpayer owns property within the United States and the location is known, then a second Lien can be filed. Once lien determination has been made input action code history and literal OADT,, LIENDT

    3. Conduct all required research during the initial review of the case. Required research includes: IRPTR, RTVUE, and TRDBV (check for open examination, potential additional assessments, etc) although not inclusive. See http://sbse.web.irs.gov/aims/docs/ContactList.xls

      Note:

      This does not mean every instance the case is touch by a different collection representative. Example: If the account is in R5 and the next required action is the issuance of a levy due to a broken promise (not a new case) the above actions would have been taken already.

    4. Conduct Asset and Locator Services (A/LS) research to locate assets and/or alternate addresses and/or phone numbers even if case closure is not imminent; all LG$ cases require this research prior to final case disposition

      Example:

      Asset/Locator Service research is based on the specific issues of each case, such as conducting financial review, trying to locate the taxpayer and/or their assets etc.

      Reminder:

      Credit Bureau research must be completed when conducting financial analysis & verification on LG$ accounts..

    5. If a telephone number is present, an out call attempt to the taxpayer or POA is required. If unable to make out call due to Inventory assigned during non-call hours, document reason on AMS and take the next appropriate action.

      Note:

      For International Accounts follow local procedures

      Example:

      If the account is in R5 inventory and ACS letter LT11 has been issued and there is a phone number but a call was not made, then the out call is needed.

      Example:

      f the account is in R5 inventory because the taxpayer has a broken promise (failed to send in correspondence, failed to send in a promise payment) then the out call is not necessary. Take the next action

      If contact is made, see IRM 5.19.20.2 ACS letter LT11 or levy issuance,

    6. If no telephone number is present, but a levy source is present, on ACS verify ACS Letter LT11 ,or Final Notice, was issued and the 180-day contact requirement was met perm IRM 5.19.4.3.4.(9) then issue levy

    7. If ACS Letter LT11 was not sent, take the next the appropriate action.

    8. If no phone number and/or levy source is present, complete locator services research, document results in AMS comments and take the next appropriate action.

      Example:

      Online resources and/or Asset and Locator Services (A/LS) research products.

    9. Pursue enforcement action as appropriate and conduct further locator services research to locate and contact the taxpayer.

      Reminder:

      Summonses for non-published numbers are not required; pursue enforcement action as appropriate and conduct further locator services research to locate and contact the taxpayer.

    10. Ensure that all actions taken on the case be documented.

      Reminder:

      These are high-profile cases and documentation is critical ; comments must be clear and concise.

    11. Enter follow up actions and move the case to the proper function/unit once all case actions are complete.

    12. Ensure the last comment clearly includes the next action

5.19.20.1.2  (02-09-2011)
Case Processing Time Frames

  1. Take the following actions on all large dollar cases:

    1. Follow-up dates must be in accordance with IRM established procedures

      Example:

      For a call back from the taxpayer, the follow up date must be four days beyond the deadline.

    2. If the taxpayer promises to mail documents, provide twelve days beyond the established deadline if the taxpayer resides within the United States. If they reside abroad (Foreign address) provide 60 days beyond the establish deadline.

    3. If you access an account and the follow up date has expired take appropriate next action, do not use history code OADT to release the account. The next appropriate action may include levy follow ups. REMINDER: Levy follow ups must be made via telephone unless the account is being worked outside of the ACS core hours (8 a.m. – 8 p.m.). If you are unable to make a call issue ACS Letter LP59, Please contact Us About the Taxpayer Levy.

    4. If a scheduled follow up date expires, correspondence or a telephone call is received review the case at each event and take all appropriate actions to ensure case is processed in timely manner including taking multiple actions when appropriate

      Example:

      On accounts with multiple levy sources.

    5. Check Information Return Processing (IRP) document and contact sources not presently on the Automated Collection System (ACS) prior to issuing a levy to ensure that the levy is viable. If contact is made determine if the taxpayer is employed or has an open account. If unable to make and out call to the levy source due to the Inventory assigned during non-call hours issue ACS LP61 (Employer) or ACS LP62 (bank). If the levy found is good then add the levy on Integrated Data Retrieval System (IDRS)/ACS using the National Levy Source database and issue the levy Document AMS with action taken on the account..

      Note:

      Although you can issue multiple levies, ensure, for joint accounts, you issue only one wage levy at a time; during levy follow-up, levies can be issued to other wage sources including the spouse if levy proceeds will not full pay an account within four months. The initial levy issuance should be to only one wage source; there could be more than one wage source available and you must determine the best source for initial issuance.

    Example:

    If we get proceeds from one wage source and the taxpayer does not attempt to contact us or through contact does not agree to the terms we established, the levy is maintained. Ensure all related guidelines are followed; for additional information:
    See IRM 5.19.4.3

  2. Check AMS, ACSWeb, IDRS including CC ENMOD, for indications of correspondence received: Batch numbers "Axxxxxx" are used for correspondence received from taxpayers or authorized representatives directly to the LG$ Call Sites. Batch numbers "SCxxxxxx" indicate correspondence received from ACS Support sites.

    1. Batch numbers "SCxxxxx" are considered Priority Correspondence; a separate log is maintained.

    2. Generate interim responses in accordance with P-6-12 (Policy Statement 6-12) guidelines.

      Note:

      Remember a phone call to the taxpayer can be made in Lieu of the letter.


      For additional interim response information See IRM 5.19.6.14.1
      For additional P-6-12 (Policy Statement 6-12) guidelines See IRM 21.3.3.4

    3. Large Dollar employees document which batch they have with their:
      Name
      Date of assignment
      Closure date

  3. If receiving taxpayer communication via correspondence or in-coming call, and the taxpayer or the POA claims the levy issued is creating undue hardship See IRM 5.19.1.12.4.4 and IRM 5.19.4.4.10 (i), take all necessary steps, including financial analysis and verification, ensuring it is a true hardship.

5.19.20.2  (04-12-2011)
Taxpayer Contact, Financial Analysis, and Verification and Equity Analysis

  1. When speaking to the taxpayer, and they cannot full pay within 60 days (stat 22, or 120 days (Non-Stat 22) CR must secure as much expense and income information as possible for the financial analysis while on the phone. input all financial information on AMS. If they are unable to provide any of the financial information while on the phone they may either:

    1. Call back with the financial information by close of business today; and if unable to do so set a short deadline.

    2. If necessary advise the taxpayer to complete a paper Collection Information Statement 433F ; and provide the appropriate fax number or mailing information. See (3) below. See (3) below.

    3. If the taxpayer is self-employed advise to complete a Profit and Loss statement if necessary and provide fax number or mailing information.

  2. Advise the taxpayer of the substantiation requirements, for additional information: see IRM 5.19.1.6.3. Provide the taxpayer with a specific deadline for returning the required documentation; not to exceed 15 days. When determining the number of follow-up days for the action history item, allow twelve days beyond the established deadline for mailing time (International 60 days).

    Note:

    The taxpayer may require more then 15 days based on the type substantiation requested. Limit granting additional time to submit requested supporting documentation to one extension; no more than ten days. If there is a need for additional extensions (extenuating circumstances), managerial approval is required.

  3. Advise taxpayers to mail all documentation/correspondence to the appropriate address as shown below:
    Regular Mail - W&I ACS Large Dollar
    Internal Revenue Service
    PO Box 238
    Buffalo, NY 14225
    Regular Mail - SB/SE ACS Large Dollar
    Internal Revenue Service
    PO Box 750
    Holtsville, NY 11742
    Regular Mail - SBSE International Large Dollar
    PO Box 16235
    Philadelphia, PA 19114-0235

  4. If the taxpayer and/or POA prefer to overnight mail documents/correspondence requests, the address is:
    Overnight Mail - W&I ACS Large Dollar
    Internal Revenue Service
    Appletree Business Park Center, Suite 12A
    2875 Union Rd.
    Buffalo, NY 14227
    Overnight Mail - SB/SE ACS Large Dollar
    1040 Waverly Ave, Stop 642
    Holtsville, NY 11742
    Overnight Mail - SBSE International Large Dollar
    11601 Roosevelt Blvd.
    DP S-720A
    Philadelphia, PA 19154

  5. Complete heightened verification on financial analysis as follows:

    1. Complete heightened verification on financial analysis as follows: a. Compare information, such as taxpayer income, expenses, etc., to information on IDRS using Command Codes (CC) RTVUE, IRPTR etc.; for additional information see IRM Exhibit 5.19.20–2 5.19.1.6.3.

    2. Full credit reports are required when conducting financial analysis and verification on the LG$ account See IRM 5.19.20.13.2 Accessing a Credit Report.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
      Identify past residences and employers
      Verify competing Lien holders, balance due, and payment history
      Identify indicators of potential assets not listed on the Collection Information Statement (CIS)
      Identify other creditors as lead for undisclosed assets

      Note:

      There may be instances when the balance due on an account in a Large Dollar Team , is below the dollar amount for the above referenced LEM criteria; a full credit report may be considered to assist in locating taxpayer assets or as an aid in the verification of financial information prior to granting an Installment Agreement or closing as Unable to Pay.

    3. Secure pay stubs from all wage sources, only when necessary. For additional information See IRM 5.19.1.6

    4. Validate any unreasonable expenses

    5. Verify and correct Form W-4

    6. Consider a withholding compliance referral; for additional information See IRM 5.19.11.3.4.2

    7. If necessary Secure banking records or other verification of income/expenses only when necessary.; see IRM 5.19.1.6.1 (Income) and IRM 5.19.1.6.2 (Expenses). Compare data to income and expense information provided by the taxpayer

    8. Document the Account Management System (AMS) case history and resolve all discrepancies

    9. If proof of self employment income is required secure proof for at least two months.

      Example:

      Invoices, bank statements, accounts receivable, commission statements, etc.

    10. Determine and document on AMS the type of business.

    11. Verify compliance with estimated tax payments and/or Federal Tax Deposit (FTD) payments

    12. Check CC IADIS to determine if the taxpayer previously defaulted on an Installment Agreement

    13. Strongly suggest use of a Payroll Deduction Installment Agreement (PDIA) or Direct Debit Installment Agreement (DDIA)

    14. Advise taxpayers to submit voluntary payments

    15. If the taxpayer cannot full pay within the Collection Status Expiration Date (CSED), and does not meet Currently Not Collectible (CNC) hardship criteria, follow Partial Pay Installment Agreement (PPIA) procedures: See IRM 5.19.1.5.5

    16. If unable to enter into an IA refer to Installment Agreement (IA) rejection procedures: see IRM 5.19.1.5.4.10.

  6. If real property equity is determined: IRM 5.19.20.13.3

  7. Transfer the account to a Field Revenue Officer (RO) using the following assignment numbers:

    • 6541: LG$ Asset Case, no paper file; Sub Code 604 is input by the field

    • 6546: LG$ Asset Case, paper File being forwarded; Sub Code "604" is input by the field

    Note:

    The above assignment numbers are ONLY to be used by the LG$ teams when transferring accounts to the field. These assignment codes are also exclusive to IMF accounts not for use with BMF accounts.

  8. Take the following additional actions when referring to the field:

    1. Update history items on AMS

    2. Submit all related case documents including Asset and Locator Services (ALS) research, credit report, etc. to the appropriate Territory Office, to the attention of the gaining Group Manager; for additional information, refer to the RO TSIGN/ZIP/STATE listing on SERP

5.19.20.3  (03-01-2011)
Lien Determinations

  1. The purpose of filing the NFTL is to protect the Government’s right of priority against certain third parties, typically a purchaser, holder of a security interest, mechanic’s lien or judgment lien creditor.

  2. A Notice of Federal Tax Lien (NFTL) filing determination will be made during initial contact:

    1. If the NFTL has already been filed on all modules, document AMS

    2. If speaking to the taxpayer, advise them a NFTL will be filed and input ACS history code FM10.

    3. If the NFTL will not be filed, document the reason for not filing on AMS and obtain managerial approval. Input ACS history OADT,,LIENDT. The following does not require managerial approval.
      Procedural reasons, i.e. no pre-lien (504 or LT11) notice has been issued or taxpayer filed bankruptcy.
      Transferring the account to the Field due to a associated case.

      Note:

      If no pre-lien notice was sent, issue the ACS Letter 39. If on the phone with the taxpayer/POA inform them that the letter will be issued and the NFTL will be filed 30 days after the issuance of letter. (International: use 60 day parameter)


      Pending I/As, it may hinder the taxpayer’s ability to secure a loan

    4. Once the lien determination is completed, document the case and input the action literal "LIENDT"

    5. If the NFTL is input through FM10, no other documentation is required; for NFTL filing procedures See IRM 5.19.4.6.2

    6. All modules MUST have a NFTL filed prior to closing the account (SEE NOTE below).

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Example:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Examples when a lien should be filed: Examples when a lien should not be filed

    • An IA is being established

    • The taxpayer has broken promises

    • A CNC hardship determination is made

    • The case is being closed with anything other than:
      Full payment
      Full abatement
      Litigation

      Example:

      Bankruptcy or Appeals

    • There is substantiated doubt of liability

    • The taxpayer provided verification of a loan in process

      Note:

      For both loans and pending adjustments, provide a clear deadline by which the taxpayer must respond with proof the account will be paid in full; explain a Lien will be filed after the date if we receive no response.

    • It is verified the taxpayer is in bankruptcy or other litigation

    • Full Pay request of 60 days or less has been agreed to

    Note:

    A Notice of Federal Tax Lien (NFTL) filing determination will be made during initial contact:

    1. If the NFTL has already been filed on all modules, document AMS

    2. If speaking to the taxpayer, advise them a NFTL will be filed

    3. If the NFTL will not be filed, document the reason for not filing on AMS and obtain managerial approval. If the NFTL cannot be filed due to procedural reasons, i.e. no pre-lien notice has been issued or taxpayer filed bankruptcy, managerial approval is not required. Enter comments on AMS.

    4. Once the lien determination is completed, document the case and input the action literal "LIENDT"

    5. If the NFTL is input through FM10, no other documentation is required; for NFTL filing procedures See IRM 5.19.4.6.2

    6. All modules MUST have a NFTL filed prior to closing the account (SEE NOTE below).

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Examples when a lien should be filed: Examples when a lien should not be filed

    • An IA is being established

    • The taxpayer has broken promises

    • A CNC hardship determination is made

    • The case is being closed with anything other than:
      Full payment
      Full abatement
      Litigation

      Example:

      Bankruptcy or Appeals

    • There is substantiated doubt of liability

    • The taxpayer provided verification of a loan in process

      Note:

      For both loans and pending adjustments, provide a clear deadline by which the taxpayer must respond with proof the account will be paid in full; explain a Lien will be filed after the date if we receive no response.

    • It is verified the taxpayer is in bankruptcy or other litigation

    • Full Pay request of 60 days or less has been agreed to

    Note:

    On all contacts where a taxpayer made a commitment, lien filing must be part of the enforcement warning. All modules must have a lien filed prior to closing the account other than a 60 day or less Full Pay agreement.; for additional information on Federal Tax Liens see IRM 5.19.4.5

5.19.20.4  (01-14-2011)
Full Compliance

  1. Taxpayers must be in full compliance.; for additional information: see IRM 5.19.1.3.4.1(4)

  2. Request the taxpayer file all required returns; do not issue a levy release on a promise to file

    Exception:

    This does not apply to CNC Hardship situations. See IRM 5.19.1.7.1.5

  3. Set specific deadlines and consequences for non-compliance; send case to the appropriate function (R5, I8, I4) 5.19.20.4 (5)

  4. Require taxpayer to submit substantiation, and all documentation to the appropriate LG$ site.

  5. After all other case actions are exhausted, and the taxpayer is Unable to Locate (UTL) or Unable to Contact (UTC), follow CNC UTL or UTC procedures: IRM 5.19.20.6.2.

  6. If the taxpayer promises to file missing returns, request the taxpayer file an original return directly through the appropriate ACS support site or Central Reconsideration Unit (CRU) /Automated Substitute For Return (ASFR) reconsideration campus. If the taxpayer is required to submit substantiation, all documentation should be submitted to the appropriate LG$ Site.

5.19.20.5  (10-06-2010)
Broken Promises — Enforcement Action

  1. If the taxpayer does not comply with all established deadlines, issue levies as appropriate; for additional information see IRM 5.19.4.3.

    1. Issue multiple levies simultaneously if more than one levy source is available

      Example:

      Wage and a Bank, if initial levy issuance do not issue two wage levies.

    2. Generally, for joint filers, issue one wage levy at a time; usually issue one wage levy and one bank levy simultaneously

    3. You can issue other combinations of levies when available and appropriate

      Example:

      Two sources identified as non-employee compensation, etc.

    4. Levy follow-ups must be expedited via telephone contact. if unable to make call due to inventory assigned during non-call hours issue ACS Letter LP59 Please Contact Us about the Taxpayer Levy

      Note:

      Before making an out call to the levy source or issuing an LP59 ensure that original levy address is current based on the NILS data base.

    5. If the taxpayer does not comply with all deadlines, file a NFTL immediately, if not previously filed

    6. If the levy action(s) were unproductive and there is a good address, but we are unable to contact the taxpayer and assets/equity are found, IRM 5.19.20.6.1.

    7. : If there is real property equity of at least $50,000 or 30% of the value of the property or other assets refer to IRM 5.19.20.6(3).

      Example:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

5.19.20.6  (10-06-2010)
Case Transfer (Field Revenue Officer or Queue)

  1. If the taxpayer requests field (RO) assignment, contact the appropriate field group and receive concurrence from the Field prior to transferring. If the Lien has not been filed yet, discuss with field prior to filing. Document AMS.

  2. If there is a related account in Status 26, assign te account to the designated Revenue Officer,. DO NOT FILE A LIEN.

  3. If an account meets the below criteria, immediately file the Lien and transfer the account to the field. Use assignment code 6541 – LG$ Asset Case: no paper file (sub code 604 input by the field) or 6546 – LG$ Asset Case: paper file being forwarded (sub code 604 input by the field).

    • Broken promises and there is real property equity of at least $50,000 or 30% of the value of the property or other assets are available (i.e., Luxury vehicles, motorcrafts etc) and all enforcement actions exhausted.

    • Uncooperative taxpayer/POA

      Example:

      : Uncooperative taxpayer/POA may include when they have requested an installment agreement and do not agree to a payment amount and the taxpayer has equity in assets; DO NOT remove the TC971 AC043 and inform the taxpayer since we cannot reach an agreement on the payment amount their account will be transferred to the revenue officer for further processing. Do not refer these accounts for independent review.

    • Jeopardy

      Note:

      : This also includes when the taxpayer and/or POA do not agree to a payment amount when requesting and I/A and the taxpayer has equity in assets. DO NOT remove the TC971 AC043. Inform the taxpayer that due to the specifics of their account it will be transferred to the revenue officer for further processing. Normally the NFTL is not filed when transferring an account to the Field; however, if the taxpayer/POA is stating that they intend on selling property/properties, assets, etc., file the Lien. .

    Do not refer these accounts for Independent Review.

5.19.20.6.1  (10-06-2010)
Transfers to the Queue

  1. The LG$ sites, will only transfer to the Queue those cases not meeting criteria for transfer to the Field and they cannot close UTC or UTL due to equity and/or assets. Document on AMS all research conducted to reach conclusion, example: IRPTR, ALS, Credit Bureau, etc.

5.19.20.6.2  (10-06-2010)
CNC Unable to Contact or Unable to Locate Criteria (UTC - UTL)

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . The following procedures are to be performed in conjunction with "I4" processing. See IRM 5.19.6.3.2.

    • W & I Buffalo ACS Call Site

    • SB/SE Brookhaven ACS Call Site (All domestic accounts)

    • SB/SE Philadelphia ACS Call Site (International, U.S. Possessions’ & Territories)

  2. The CNC UTC/UTL dollar limitation remains the amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , for all other cases and all other W&I and SB/SE sites.

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Check CC AMDIS to determine if there is a current examination; if there is an open examination, contact the Revenue Agent or Examiner for any additional ways to locate the taxpayer or address the need to limit the scope based on collectibility. Clearly document this search in the case history..” Input ACS history code OADT,, AMCHK. Delete “For Additional Inform See…” and add: For a list of Exam contact go to http://wsep.ds.irsnet.gov/sites/co/dcse/sbse/exam/webdocuments/document%20Library/1/AIMS/Contact%20List.xls

  4. Conduct an online real property search via available asset and locator services research tools and follow-up on any viable leads, preferably by phone. For each search completed, input the action history literal " OADT,00,ALSDONE"

    Note:

    Accurint research must be conducted at least one time within a 12 month period

  5. Conduct neighbor and third-party research, including telephone with at least one neighbor, via available asset and locator services research tools and follow–up on any viable leads:

    1. Use the closest address for neighbor phone contact. If telephone contact to neighbor is not possible during non-core hours, document reason on AMS or if attempt was unsuccessful, issue at least two ACS Letter LP64, “Please help Us Locate A Taxpayer”.

    2. If no neighbor phone contact is possible, issue at least two, " Please Help Us Locate A Taxpayer"

    3. If contact is made, follow third party contact procedures per IRM. Do not leave messages with neighbors

    4. Generally, do not leave messages with neighbors

    5. Identify yourself and ask any pertinent questions

      Caution:

      Remember, do not disclose taxpayer information.

    6. For each neighbor check done, input the action history literal, "NBORCHK."

    7. Contact other third parties, if possible, including relatives or business interests of the taxpayer found via asset and locator services research (research www.411.com and/or Accurint). Clearly document the results of these searches in comments, following third party contact procedures.

    8. Attempt additional research via:
      Available automated and online telephone and other locator services resources
      Bureau of Federal Prison If research results indicate that the taxpayer is incarcerated, search Bureau of Federal Prison

    Note:

    For incarcerated taxpayers, if contact is made with the taxpayer or POA and financial information is secured and verified as "contact was made" , close the case as CNC hardship with the appropriate closing code.

  6. After completing all research above without productive results follow set procedures for requesting the credit report. Input history code XXXX,10,CREQ; (XXXX= TOI3,TOC0, TOI0) providing the case meets on of the following criteria.

    • All IMF (SB/SE and W&I) sole proprietor entities with an assessed balance over ≡ ≡ ≡ ≡ ≡

    • Combination balance due and return delinquency entities where the existing balance due and the potential liability from unfilled returns are likely to exceed ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Prior to reporting the case as Currently Not Collectible with, an unable to locate or unable to contact Closing Code, and the aggregate unpaid balance of assessment exceeds≡ ≡ ≡ ≡ ≡ ≡ , this includes cases where recently filed returns result in liabilities in excess of the amount of ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. For such cases, after securing a full credit report, follow the guidelines below:

    1. Look for mortgages, auto loans, new addresses, levy sources, etc., as appropriate, and follow up on any viable leads

    2. Pursue contact with creditors showing recent taxpayer activity on their accounts

    3. Fully document asset leads and, if not pursued, why

    4. For every credit report research done, input the action history literal "CRDONE"

    5. If the Notice of Federal Tax Lien was not filed before closure in accordance with current IRM procedures, file a lien.

  8. If the above research reveals no equity or additional avenues for collection, such as no real property found, or there are encumbrances on the property, send to the manager for approval for either UTC or UTL .The type of closure will depend whether there is "UDMAIL" , close the account as Unable to Locate (UTL). If there is no UDMAIL close as unable to contact (UTC).

  9. Cases may be reported NC12 even if there were previous contacts with the taxpayer, i.e. the taxpayer promises to call back and fails to do so, subsequent attempts to contacts were made all non-productive. Ensure all required actions (enforcement/locator) have been taken prior to closure.

    Reminder:

    Ensure neighbor and third party checks are completed.

  10. If the above research reveals additional avenues for collection, do not close the account as Unable to Contact or Unable to Locate; instead, fully document the case with the market value and equity of asset(s) found. Follow the appropriate procedures in the chart below:

    If ... Then ...
    Assets with equity are found:
    See IRM 5.19.1.12.1.6.1
    AND
    Levy actions(s) were unproductive
    AND
    We have a good address, but unable to contact the taxpayer

    1. Transfer the case to CFf with the appropriate assignment code below:
      "AOTO6541" : LG$ Asset Case; no paper file
      " AOTO6546" : LG$ Asset Case; paper file being forwarded

    2. Update history items on ACS or AMS summit for approval

    3. Upon approval, submit all related case documents to the appropriate Territory Office to the attention of the Group Manager

      Example:

      asset and locator services research, full credit report, etc.

  11. For combo cases, where you determine the account is closed as Unable to Contact, ensure the return delinquency module is closed simultaneously

    Example:

    TC 530 cc 12 , TC 593 cc 80

5.19.20.7  (12-01-2009)
Currently Not Collectible (CNC) and Balance Account with Special Considerations

  1. When notified, by correspondence or telephone, the taxpayer is/was:

    • Currently Not Collectible (CNC) closures - see IRM 5.19.1.7

    • Balance Due Special Considerations - see IRM 5.19.1.4 (this IRM section also includes guidelines on accounts with CID indicator.

    • Deceased:
      See IRM 5.19.1.4.3 and IRM 5.19.1.4.3

    • Incarcerated:
      See IRM 5.19.1.4.7

    • Residing in an area declared by executive order as Disaster/Emergency Relief:
      See IRM 5.19.1.4.8

    • Requesting military deferment:
      See IRM 5.19.1.4.9

    • In a qualified combat zone:
      See IRM 5.19.1.4.10

    • Litigating a case in Tax Court:
      See IRM 5.19.1.4.11

    • Killed in terrorist action, killed in action, or an astronaut killed in the line of duty:
      See IRM 5.19.1.4.12

    • Taken hostage in a terrorist action:
      See IRM 5.19.1.4.13

5.19.20.8  (10-06-2010)
Status 24 QUEUE Cases

  1. On occasions in-calls are received on cases currently in the Queue (ST24), if account can be resolved within 24 hours do not accelerate to ACS.

  2. Accounts currently in the QUEUE, Status 24, or in notice status 21, 56, or 58 must be accelerated to ACS when you are able to resolve the account. Prior to taking closing actions:

    1. put STAUP2200 0605 to bring the case from the QUEUE to ACS

    2. ASGNI AOTO 0000

    3. Follow up in one or more cycles to take closing action(s)

    4. A NFTL must be filed before closing the case

  3. If the account systemically cycled to the queue, it may not be possible to restore it to ST22. Review CC TDINQ & TXMOD to determine this

5.19.20.9  (10-06-2010)
Incoming Calls or Correspondence Received on Accounts in ACS with Additional IDRS Statuses (22, 24, 58, etc.)

  1. For calls or correspondence received on large dollar accounts (#$100,000 - $999,999) where some modules are on ACS and other modules are either in notice status or previously currently not collectibles:. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. If appropriate, update all modules to Status 22 before closing the case

      Example:

      If a Status 22 case has an additional module in Notice Status, and the case can be closed as an IA or CNC, include the Notice module in the IA or CNC.

    2. In some instances, you will find accounts with different status codes. The current module is in Status 22 and prior modules were closed as CNC hardship; it is not necessary to reverse the prior CNC, but you must update the account if financial analysis dictates a different CNC closing code

      Example:

      Previous cc24 new cc32

    3. Do not wait for all modules to be in Status 22 before conducting required research

      Example:

      IRPTR, AMDIS, Credit Bureau, and other Asset and Locator Services research.

  2. On combo cases, Tax Delinquency Account (TDA) and Tax Return Delinquency(TDI), where you determine the account can be closed as Unable to Contact, ensure balance due and return delinquency are closed simultaneously

    Example:

    TC 530 cc12 / TC 593 cc80 (status 02 modules); or TC593 cc80 (ST03 modules)

  3. Do not wait for all modules to be in status 22 to continue working the case (required research, financial analysis, requesting substantiation, etc.). Remember you can include modules in notice status when inputting the IA or CNC.

5.19.20.9.1  (12-01-2009)
Hot Line Calls (Practitioner, Spanish)

  1. Incoming LG$ calls received on the Practitioner or Spanish Hot lines are handled in accordance with the following guidelines:

    1. Verify taxpayer information

      Example:

      Address, telephone numbers, levy sources, etc.

    2. If the taxpayer and/or representative had a prior commitment with the LG$ sites, and is requesting an extension due to valid reasons, extend the follow-up by a maximum of ten days

    3. For all other calls, or if the request for extension is more than ten days, refer these to the LG$ sites

    4. Transfer Practitioner Hot line calls to the LG$ Call Site

    5. For calls received in the Spanish "Gate" , explain to the taxpayer you must refer the account to the site processing LG$ site and a representative will call within 24 to 48 hours; complete Form 4442 and fax to either
      W&I, Buffalo LG$ Call Site
      SB/SE, BSC LG$ Call Site, or
      international LG$ Cases including FERDI –International Cases-PSC :

      Note:

      See SERP "Who/Where", ACS Large Dollar for fax numbers at http://serp.enterprise.irs.gov/databases/who-where.dr/acs_lrg_dollar.htm .

5.19.20.10  (10-06-2010)
All Other Sites (ACS Call Sites , ACS Support Sites, CSCO, and Accounts Management

  1. Lien/Levy/Letter Perfection: Do not reject an IMF ACS lien/levy/letter solely on the basis of dollar amount. If the aggregate assessed balance meets criteria, and there are any questions, contact the LG$ Site; for aggregate assessed balance criteria ≡ ≡ ≡ ≡ ≡

  2. See SERP http://serp.enterprise.irs.gov/databases/who-where.dr/acs_lrg_dollar.htm "Who/Where" for ACS Large Dollar contact telephone numbers.

  3. Levy Releases must have LG$ Site concurrence prior to being issued by any other site, including ACS Support, non-LG$ sites, CSCO, TAS, etc. contact with the LG$ site is required stated in (1) above to obtain concurrence.

  4. Correspondence:

    1. For IMF ACS/QUEUE correspondence, do not reject or accelerate for immediate field contact solely on the basis of dollar amount; see paragraph (1) above

    2. Correspondence received requesting Installment Agreements or cases meeting CNC criteria on LG$ cases, refer to established dollar criteria≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. Such cases are sent to the LG$ sites: update AMS and Fax document received see SERP/Who/Where…. Note: If more than ten pages overnight mail to the appropriate LG$ site. For additional information see IRM 5.19.20.2 http://serp.enterprise.irs.gov/databases/who-where.dr/acs_lrg_dollar.htm .

      Note:

      If more than ten pages overnight mail to the LG$ Site; for additional information:
      IRM 5.19.20.2.(2)

    4. All third party responses such as levy response, ACS Letter LP64 , Please Help Us Locate a Taxpayer, etc., must be processed by ACS Support; document the case history and do not take the next action. Up date follow date up to seven (7) days for LG$ site to take next appropriate action.

    5. Document the case history upon receipt of correspondence from the taxpayer and/or representative. Include a general description of the items in correspondence.

      Example:

      "06032005 CRSP RECD SAME FAXED OR MAILED TO LG$ TEAM"

    6. Upon receipt of taxpayer correspondence, ensure interim response criteria are met, example: Action 61 or LT23

    7. Ensure interim response action, as appropriate; for additional information IRM 5.19.6.14.1

  5. Transfer of Incoming Calls
    The LG$ teams make the changes on IDRS.

    • If a LG$ IMF account with an SB/SE BOD code call is received at an SB/SE call site or the LG$ W&I Buffalo Call (only) Site the assistor can transfer the call directly to BSC LG$ site by dialing extension 92077.

    • If a LG$ IMF account with an SB/SE BOD code call is received at a W&I BOD AM or ACS Call Site (other than Buffalo) the assistor may transfer the call to extension 92075. The assistor answering the call will be able to transfer the call to the BSC LG$ site.

    • If a LG$ IMF account with a W&I BOD code call is received in AM or ACS W&I or SB/SE call site the assistor can transfer the call to extension 92069.

  6. For SBSE IMF, W&I or QUEUE accounts, do not reject requests or accelerate them to Appeals solely on the basis of dollar amount

    Example:

    If the aggregate assessed balance exceeds established dollar criteria amount , process them according to existing procedures; for associated dollar criteria. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

5.19.20.11  (12-01-2009)
Field Assistance (TAC Office)

  1. If an IMF (SBSE/W&I, including International cases) ACS account Status 22, 24, or Notice Status taxpayer with an aggregate assessed balance (AAB) due above associated dollar criteria. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ goes to a TAC office, the ITAS should do the following:

    1. Verify taxpayer information

      Example:

      Address, telephone numbers, levy sources, etc.

    2. If the taxpayer and/or representative had a prior commitment with the LG$ sites, and now requests an extension (outside of a 60 day Full Pay request, due to valid reasons, extend the follow-up a maximum of ten days

      Note:

      If account indicates a maximum 60 Full Pay agreement has been previously allowed, do not allow the additional time, refer to the LG$ site for consideration.

    3. If the taxpayer or representative needs an extension of more than ten days explain they must contact the LG$ Sites for additional time

    4. If the taxpayer requests a 60 day or less Full Pay agreement, but has previous defaults, termination, etc., advise them their account is assigned to the LG$ site and, based on the dollar criteria, only the LG$ sites may grant the Installment Agreement

      Note:

      Explain to the taxpayer you will attempt to secure as much expense and income information from them for the required financial analysis and fax or overnight mail it to the LG$ site; most taxpayers should be able to provide income and expense information during the interview and have the substantiating documentation on hand.

    5. Once this information is secured, advise the taxpayer someone from the LG$ site will get contact them as soon as possible

      Note:

      Within 24 hours if documentation is faxed to the LG$ site
      Within 72 hours if information mailed to the LG$ site.

    6. For valid IA request meeting pending IA criteria, input TC 971 AC043; for additional information: see IRM 5.19.1.5.4.1 (8)

    7. If the taxpayer is unable to provide any financial information during the interview, they may:
      Call the LG$ site with the information
      Complete Form 433-F , Collection Information Statement
      Complete Form 433-A , Collection Information Statement for Wage Earners and/or Form 433-B , Self-Employed individuals

    8. Advise the taxpayer of the substantiation requirements; for additional information: see IRM 5.19.1.6

    9. Provide the taxpayer with an appropriate deadline for returning required documentation; for additional information: IRM 5.19.20.2.

    10. If the taxpayer indicates they have a hardship, and cannot pay at this time, follow the above guidelines

  2. Accelerate the account to Status 22 if necessary

    1. Input CC STAUP to accelerate the tax modules to Status 22

    2. If CP 504 was issued, STAUP 2200

    3. If CP 504 was NOT issued, STAUP 2201

5.19.20.12  (04-12-2011)
Large Dollar: Managerial Approvals, Review, and Controls

  1. Managerial approval is required for all case dispositions

    Example:

    Installment Agreement, Currently Not Collectibles, Transfers, Non-filing NFTL determinations, TFQU, and TFRO.

    Reminder:

    Managerial approval is not required on Full Pay in 60 days or on notices status accounts Full Pay in 120 days.

  2. Do not perform IDRS inputs of case dispositions without first securing managerial approval

    Example:

    IAGRE, FRM77, etc.

  3. Ensure case history is also fully documented on AMS.

  4. TEACH reviews must be conducted monthly; use Group Code "LG" when entering LG$ case reviews in EQRS.

  5. Monthly monitoring of credit report, Experian, research is done by the local coordinator and manager

  6. Monthly monitoring of credit report, Experian, research is done by the local coordinator and manager (Check Buffalo vs Brookhaven).

5.19.20.13  (12-01-2009)
Locator Services Program

  1. This section of the IRM describes the various sources available to Campus Collection employees to facilitate locating taxpayers and their assets and also provides procedures to help protect taxpayer privacy when using these sources.

5.19.20.13.1  (10-06-2010)
Asset and Locator Services

  1. Use of asset and locator services research is required to verify real property ownership for IA or CNC closures on LG$ cases

  2. his research tool is also required to locate taxpayers and conduct neighbor checks on CNC UTL/UTC closures.

  3. Check and verify real property ownership on these cases for possible transfer to the field (TFRO)

  4. At a minimum, use the available service for efficient asset and locator services searches

  5. Perform all searches by SSN, when available, for best results; a unique name search can be utilized if no data is found via an SSN search.

  6. After appropriate research is conducted and taxpayer ownership remains unclear, perform a property search by address; note other possible addresses, potential for property owned in other states, etc. in the case analysis. Perform property deed and property assessment searches.

  7. When researching use File Reference "LG$"

  8. Once relevant research is completed on a case, input "OADT,00,ALSDONE"

    1. Real Property verification: After identifying information via a property search, conduct a specific search by address for more refined printout data

    2. Neighbor check: A custom comprehensive report will normally show neighbor data for this purpose; if not conduct specific address-by-address research for more refined printout data

5.19.20.13.2  (10-06-2010)
Accessing the Credit Bureau

  1. Access instructions included in "Guide for Accessing Credit Bureau" . Access is limited to designated employees, such as leads, managers and coordinator, as appropriate

  2. Analysis instructions are included in the credit bureau handout, "Custom Format Credit Profile Report" . Verify financial information for CNC hardship closure, PPIAs and IAs; for additional information: IRM 5.19.20.2

  3. For CNC UTL/UTC closures, look for collection potential such as mortgages, auto loans, new addresses, levy sources, etc. If you find a potential levy source make an out call to the levy source. If this source is good, add to ACSWeb and levy. See IRM 5.19.1.7.1.17, UTC/UTL for Large Dollar Cases

  4. After pulling the credit report, the user will input "OADT, 00, EXPDONE", if the case is not on ACSWeb, input CC ENMOD , "EXPDONE".

  5. Once credit research and analysis of the report is complete document findings and determine whether there is a need to retain the credit report for review by the group manager and input "OADT,00,CRDONE"


  6. Follow these procedures for proper disposal of the credit information:

    1. Determine whether or not you need to retain the credit report for review by your group manager (GM).

    2. Provide the credit report to your GM for review, if necessary

    3. Remove the credit report from the closed case file after your GM has completed his/her review

      Caution:

      The Fair and Accurate Credit Transaction Act of 2003 requires that persons who dispose of credit information take reasonable measures to protect against unauthorized access to or use of credit information in connection with its disposal.

      or if he/she does not need to review it

    4. BURN or SHRED the credit report

      Exception:

      Leave the credit report in the case file if the taxpayer has exercised his/her right to a Collection Due Process (CDP) hearing. Appeals may need to review the credit report to determine what collection alternatives are available to the taxpayer during the CDP hearing. Appeals will destroy the credit report when Appeals closes the case. For additional information IRM 5.1.18.20.2.3.2

5.19.20.13.3  (10-06-2010)
Equity Analysis on Assets Found on Credit Bureau

  1. Take the following actions for equity analysis:

    1. If the credit report shows any indication a discrepancy regarding assets, contact the taxpayer. Determine the status of the potential asset in terms of value and if it can be liquidated to provide payment toward their balance due. Must document case history with information found on the credit report. Remember case documentation is critical. IRM 5.19.20

    2. Determine the market value of the property by looking at recent real estate sales of this or nearby properties on the report via a Comparable Sales Search. Taxpayer data as well as available internet research sites should be used. See IRM 5.19.20.14 and 5.19.20.14.1

      Note:

      Google the Local Tax Assessors web site; Zillow.com, realestate.yahoo.com/Homevalues, although not all inclusive taking into consideration taxpayer data.

    3. Determine the encumbrances, or amount owed, against the property via taxpayer and Credit Bureau loan information

    4. Subtract the encumbrances ( NFTL) from the market value to determine the equity and document the results on AMS

  2. For IAs, PPIAs or CNC hardship closures, the taxpayer must explain, satisfactorily, why the equity cannot be utilized.

    Note:

    For UTC/UTL closures, if the equity is greater than established dollar criteria, confer with management to consider a TFRO for enforcement action

    ; Document taxpayer's reason/justification on AMS.

    Example:

    : Taxpayer has equity in assets and applying for home equity loan for medical reasons (the reason or justification could be other than medical).

5.19.20.14  (12-01-2009)
Using the Internet/Intranet

  1. One of the most powerful tools for gathering information about individuals and business is the Internet. The information found on the Internet can assist IRS employees in locating taxpayers and their assets. The decision regarding whether or not you should use the Internet to locate taxpayers and their assets must be based on the particular aspects of the case, just as you would make any other decision to use any other collection tool. For additional information, see IRM 5.1.18. You can use the Internet/Intranet to help you do the following:

    1. Locate taxpayer or their assets

    2. Understand various types of businesses

    3. Understand various types of property ownership

    4. Confirm/validate the information taxpayers have provided to you

  2. Consider the following factors to decide whether you should use the internet:

    1. Cooperation level of taxpayer

    2. Type of liability and entity

    3. Size of liability

    4. Case complexity

    5. Results of financial analysis

5.19.20.14.1  (12-01-2009)
Effective Use of the Internet

  1. Effective use of the internet can include the use of various web sites to locate taxpayers and their assets.

  2. Enhance your case processing skills by performing effective Internet research in an interactive mode to receive current and historical data about your taxpayer.

    1. See IRM 5.1.18.4.1.2.1, Collection Web Site

    2. Refer to the E-Business and Emerging Issues (EBEI) web site for information on helpful internet sites and tips on using the Internet effectively at: http://e-commerce.web.irs.gov/

  3. Follow the steps below if the information you seek is not reasonably available through the contracted subscription search services.

    1. Use discretion and consider on a case by base basis what return information or PII needs to be entered when using public internet search engines.

    2. Secure managerial approval before conducting an internet search on a TIN, note: a telephone number search will probably provide more useful information than a TIN search. IRM 11.3.21.8 provides that the disclosure of a TIN is sensitive and should be carefully considered. A search on a TIN is allowable if necessary. You can perform a search using a TIN, but a search on an EIN or an SSN rarely results in any useful information.

      Note:

      See IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance, which provides security policies to be followed by all IRS organizations and discusses Sensitive but Unclassified (SBU) information and Personally Identifiable Information (PII).

    3. Ensure or results found are clearly document on AMS

5.19.20.14.2  (12-01-2009)
Collection Passport Information Request

  1. In connection with an official investigation, a copy of the passport file can be requested with managerial approval through the SB/SE International Passport Coordinator by completing Letter 4263, Passport Letter Request. The information that can be obtained includes the passport application, Consular Report of Birth and Certificate of Loss of Nationality. This information includes: current address and next of kin information (third party) who may know the address of the taxpayer and/or there whereabouts. Go to http://sbse.web.irs.gov/Collection/Programs/Passports/Default.htm for more information.

  2. These requests for information from the US Passport Office are called "passport checks" . When completing Letter 4265 , the "Person to Contact" should be the name of the employee who is requesting the information, and Contact Telephone Number of the person who is requesting the information.

  3. Once the employee fills in all the blanks, the letter should be sent via secured E-mail to the manager for approval. Enter history code TOI0,,PPChk.

  4. Once the manager has approves the request, they will E-mail the Letter via secured messaging to the Passport Coordinator. The E-mail address may be obtained by going to the ACS Large Dollar Sites tab at: http://serp.enterprise.irs.gov/databases/who-where.dr/acs_lrg_dollar.htm and locate the SBSE International Passport Coordinator, and enter history code TOI4, 45, PPCAproved.

  5. For questions regarding obtaining passport information should be directed to the International Passport Coordinator, which can be found on the Who/Where ACS Large Dollar Site at: http://serp.enterprise.irs.gov/databases/who-where.dr/acs_lrg_dollar.htm

  6. Once information received ensure the case history is documented with results.

    Note:

    Passport information will only be requested when all efforts to contact or locate the taxpayer have been exhausted. Only the LG$ teams in Brookhaven, Buffalo and Philadelphia, as well as the Philadelphia teams working non-L$ International cases will be able to use this locator source.

5.19.20.15  (10-06-2010)
Processing Correspondence – ACS Large Dollar Site (LG$ Sites)

  1. If on the initial call, the caller states they have a Power of Attorney (POA), but it is not listed via CC CFINK:

    1. Request the caller fax the Form 2848 while on the phone

    2. If the caller is unable to fax while on the call; they can call back and fax it then

    3. If needed, provide the appropriate mailing address and fax number to the responsible CAF Unit.

  2. Provide the taxpayer/POA, the address to the appropriate Centralized Reconsideration Unit (CRU) if they are submitting documents relating to Examination Reconsiderations; for additional information see IRM 4.13.7-4

  3. Provide the taxpayer/POA the address to the appropriate ASFR Unit if they are submitting documents relating to ASFR Reconsiderations; for additional information:

    See IRM 4.13.7-1 for Examination SFR or

    IRM 5.18.1 for Automated Substitute for Return

  4. ) If the taxpayer requests an OIC, provide the address to the Centralized Offer in Compromise Campuses (COIC) for initial OIC submissions. Allow the taxpayer sufficient time to submit documents to the CIOC Unit. Document taxpayer target date and update ACSWEB per IRM 5.19.1.7.2, with the appropriate history code per the following chart:

    IF And Then
    A levy source is available The "FNL NOT" date is shown on at least one balance due module Enter "TOR5,XX,OIC"
    A levy source is available No "FNL NOT" date is shown on any balance due module Enter "TOI8,XXOIC"
    No levy source is available Not applicable Enter "TOI4,XX,OIC"

    Note:

    The follow-up should be the time the taxpayer requests or you provided, plus an additional 30 days, allowing the COIC Unit to add/update the case on AOIC and allow the TC 480 to post.

  5. If the account can be resolved while the taxpayer is on the call, and the taxpayer has all necessary documents/substantiation, less than 10 pages, provide the LG$ site fax number and ensure the fax is picked up while the taxpayer and/or the POA is on hold.

5.19.20.15.1  (11-18-2010)
Large Dollar (LG$ Site) Correspondence

  1. LG$ Correspondence from taxpayers is worked by the Buffalo/Brookhaven LG$ sites and are assigned to employees therein; this correspondence may include the following:

    • Form 2848 , Power of Attorney and Declaration of Representative

    • Form 433-A/B/F Collection Information Statement

    • Pay stubs

    • Bank Statements

    • Copies of money order receipts

    • Accounts receivable documents

    • Profit and loss statements

    • Commission statements, etc.

    • Tax returns

    • Form 656, Offer in Compromise

    • Returns and documents for audit reconsiderations

    • Frivolous argument documents

  2. Processing correspondence:

    1. Form 2848, Power of Attorney and Declaration of Representative:

      Update AMS, ACSWeb, ACS history, etc. indicating it was received
      Input in ACS Notes:
      POA Names
      CAF number
      Telephone number
      Tax periods covered
      After input, fax or mail to the CAF Unit

    2. Form 656:, Offer in Compromise

      For an initial Offer in Compromise, mail documents to the Centralized Office in Compromise Campuses (COIC):
      Memphis:
      Internal Revenue Service
      COIC Unit
      PO Box 30803 – AMC
      Memphis, TN 38130-0803
      or
      Brookhaven:
      Internal Revenue Service
      COIC Unit
      PO Box 9007
      Holtsville, NY 11742-9007

    3. Returns and documents for reconsideration of additional assessments:

      ASFR (TC 290):: For additional information:
      See IRM 5.18.1.10.2.1.6
      Examination Assessments (TC 300)::
      Prepare Form 4442 and forward to the Central Reconsideration Unit (CRU); for additional information:
      See IRM 4.13.7-4

      Note:

      The forwarding address to use is based on which campus did the examination assessment. Look at the first two digits of the DLN to determine the site.

      Frivolous Argument Documents: Mail to:
      IRS
      Attn: FRP M/S 4450
      1973 N Rulon White Blvd.
      Ogden , UT 84404

  3. The LG$ Site is responsible for receiving, date stamping, and batching their LG$ correspondence

  4. If remittances are received in the LG$ Site, identify where to apply the remittance. See IRM 5.1.2.5

  5. Document this information, including the amount of the remittance, in AMS comments. Add the name and address of any levy source identified to the LVY screen. At the call site option, a quick note may be sent to the taxpayer advising them of the correct mailing address.

  6. If a cash payment is received see IRM 5.1.2.6.2

  7. When a turnaround document is unavailable, prepare Form 3244, Payment Posting Voucher. Use Form 3210, Document Transmittal.

  8. Date stamp the taxpayer correspondence, including tax returns without remittances and photocopies.

    Note:

    Documents received from other offices, campuses or sites should already be date stamped; however, the LG$ site is required to date stamp correspondence when received.

    1. Check AMS History, ACSWeb, IDRS, via CC ENMOD, for correspondence received

    2. If the taxpayer sent in correspondence previously associate the new incoming correspondence with the previously received correspondence. If the previously received batch of correspondence has not been worked yet, associate the new incoming correspondence with the existing batch Do not make a separate case file.

    3. The employee assigned to work the correspondence batch must pull and associate any existing suspense file with the current batch. One combined suspense file will be retained for the applicable period of time, as determined by the case processing requirements

    4. Document AMS correspondence was received:

      Batch numbers "Axxxxxx" are used for correspondence received from taxpayers/POAs directly in the LG$ site
      Batch numbers "SCxxxxx" are used for correspondence received in a non-LG$ site first and are considered Priority Correspondence; a separate log is kept for these items
      Generate interim responses in accordance with P-6-12 (Policy Statement 6-12) guidelines
      For interim response information:
      See IRM 5.19.6.14.1
      For P-6-12 (Policy Statement 6-12) guidelines:
      See IRM 21.3.3.4
      Issue LT23 for accounts on ACS or Correspondence letter 4226C on all correspondence received.

    5. For correspondence received that you can close within five days of receipt, final case disposition and all appropriate input can be completed.

      Example:

      For an original taxable return received on an open TDI:

      Input correct action code "RD599," " cc44," etc., and annotate case history IRM 5.19.2.6.4.5 for appropriate RD closing codes
      Annotate AMS case history. with pertinent information Refund or Balance Due;
      If you receive returns for an account adjustment, such as an Audit Reconsideration
      Annotate the case history
      Send to the appropriate campus; see IRM 5.19.1.12.1.4
      If the account has $0 balance due after the adjustment, annotate case history and send to manager for input of TC 470cc90
      If a partial abatement annotate case history and send to manager for input of TC 470

    6. Batch all documents received, with a minimum ten taxpayers and maximum 25 taxpayers per batch

    7. Immediately enter History Code "LT23" to issue a correspondence acknowledgement letter to the taxpayer

      Note:

      If correspondence can be closed immediately, do not issue Letter LT23 or Letter 4226C

    8. If not on ACSWeb, input batch number on IDRS (CC ENMOD OR CC TXMOD) and reassign the account as follows
      For W&I: "TOR1,XX,AXXXXXX "
      For SBSE "TOR1,XX,AXXXXXX"

    9. Maintain a log showing the:

      Date the batch was established
      Identify the employee receiving the batch
      Batch completion date

5.19.20.15.2  (12-01-2009)
Closed Batches

  1. Sort closed batches as follows

    1. If correspondence requires retention pending other documents, file correspondence in the suspense file

    2. Write the last two digits of the TIN and the follow-up date in the upper right corner of the document

    3. Reassign the account to the appropriate function

      Example:

      "TOR5, 30, LEVY" , "TOI8 " , or " TOR7"

    4. Documents supporting recommendation for Installment Agreements or Currently Not Collectible determinations, including Hardship payment tracer actions, must be forwarded to the approving manager for review and approval

    5. Destroy all other documents not needed

    6. Ensure batch closing information is returned to the employee maintaining the batch control log

5.19.20.15.3  (12-01-2009)
Suspense File

  1. LG$ site must establish and maintain a suspense file including taxpayer correspondence and other case-related documents, which must be retained pending case resolution. A common example is a Collection Information Statement held pending receipt of verification documentation from the taxpayer or a credit bureau request

  2. Work is kept in file folders based on the follow-up date , month and day

  3. If the account is sent to the QUEUE, transcribe any information from the file to the appropriate screen and destroy the correspondence.

  4. The suspense file must be purged weekly using the follow up date:

    1. Access the account on ACS to determine if the document requires further retention

      Example:

      A phone call from taxpayer requesting additional time

    2. Change the follow up date on the document and maintain in the suspense file

    3. If the pending documents are not received, take the next action

      Example:

      Levy, Lien, etc.

    4. If the account is a TFRO, pull the documents and send to the gaining Territory Office, Attn: Group Manager.

    5. If the next action is a Levy and/or Lien, take the action and ensure all necessary information is transcribed on AMS

    6. Do not destroy the documents; file the documents with the new follow up

      Note:

      If a levy is unproductive, and you issue a second levy.

      Caution:

      All cases identified as LG$ must continue to be processed even if account falls below the LG$ criteria during case processing, i.e. taxpayer makes a voluntary lump sum payment.

5.19.20.15.4  (12-01-2009)
Telephone Calls Received for Accounts When Taxpayer or POA Previously Sent Correspondence

  1. Taxpayer Claims Levy is Creating Hardship:

    1. Pull the correspondence received, ensuring the control batch log is annotated, and verify all required documentation was received

    2. If all documentation was received, review the information and make a determination

    3. Explain to the taxpayer or POA you will submit the account for review and approval and contact them within one day for extreme hardship situations and 2-3 days for levy releases.

      Example:

      Extreme hardships include, although not all-inclusive, an eviction, a water/power turnoff situation, catastrophic medical emergency, etc.

  2. Non-Hardship Situations:

    1. If not a hardship situation, and the taxpayer and/or POA calls asking if correspondence was received, advise the correspondence was received and, as soon as the correspondence is assigned, analyzed and a decision made, we will contact them

    2. Advise no additional enforcement actions will be taken on the account

    3. Provide an approximate date of completion

    4. If the taxpayer requests an Installment Agreement and meets pending IA Criteria per IRM 5.19.5.4.8, ensure TC 971 AC 043 was input if pending IA criteria was met

    5. If TC 971 AC 043 is not input, do so immediately and ensure the account is currently in R6.

5.19.20.15.5  (04-12-2011)
Closed Case Assembly

  1. Ensure all items rerouted are properly addressed.

  2. Ensure cases sent for approval; CNC, I/A, PPIA, have all required documents attached.

    Example:

    Locator Services, AMS case history, taxpayer letters/envelope, etc.

  3. Destroy Locator and Credit Bureau reports; shred or burn.

  4. Do not destroy original documents received from the taxpayer and/or POA after case closure. Return the original documents to the taxpayer and/or POA.

    Example:

    Birth and Death Certificates

Exhibit 5.19.20-1 
Action History Literals LG$

1) Input the following action history literals when conducting the following internal/external research:

History Research
OADT,,ALSDONE For Accurint/record searches
OADT,,CRDONE Credit Bureau Search
OADT,,AMCHK AMDIS research
OADT,,RTVCHK Last Return File research
OADT,,NBORCHK Neighbor checks completed (telephone call or issuance of the LP64)
OADT,,IRPTR IRPTR Research

2) Input OADT,,LIENDT once the Lien Determination has been made.


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