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Collection Process - Part 5 (continued)

IRM 5.11.1 Interim Guidance Memorandum for Federal Contractor Levies Issued by Field Collection
The purpose of this memorandum is to provide guidance for Field Collection revenue officers about federal contractor levies (referred to as FEDCON levies) and related Collection Due Process (CDP) issues.

IRM 5.11.1 Reissuance of Interim Guidance Memorandum for Electronic Approval of Enforcement Actions
This interim guidance memorandum clarifies that an electronic signature is an acceptable method of written approval for particular enforcement actions.

IRM 5.11.6 Reissuance of Interim Guidance Memorandum for Medicaid Payments Paid to Providers
The purpose of this memorandum is to provide guidance to address the one time notice of levy to state Medicaid agencies under IRC 331(a).

IRM 5.14.1 Interim Guidance for Installment Agreement User Fees and Offer in Compromise Application Fees
This memorandum is to issue interim guidance for installment agreement (IA) user fees and Offer in Compromise (OIC) application fees until the affected sections of the IRM are revised.

IRM 5.14.4 Interim Guidance on Establishing Installment Agreements on Restitution-Based Assessments and Related Civil Assessments
The purpose of this memorandum is to provide interim guidance on establishing Installment Agreements (IA) on restitution-based assessments (RBA) and related civil assessments.

IRM 5.14.5 In-Business Trust Fund Express Installment Agreements
This interim guidance memorandum is being issued to Field Collection employees to implement policy changes to In-Business Trust Fund Express Installment Agreements (IBTF Express IA) that were announced by the Commissioner in the February 24, 2011 press release.

IRM 5.14.5 Interim Guidance Update to Streamlined Installment Agreement Criteria
The purpose of this memorandum is to reiterate the Streamlined Installment Agreement criteria.

IRM 5.14.5 and 5.15.1 Tax Examiner Deviation Authority to Work Collection Field Function Corporate Inventory
SBSE Collection policy reissued a memorandum to employees on June 27, 2013 supplementing IRM 5.14.5 and 5.15.1. The memo provides rules for case assignment and deviation authority for tax examiners to work corporate inventory in Collection Field function groups.

IRM 5.16.1 Changes for Unable to Locate (UTL) and Unable to Contact (UTC) Closures, FERDI Cases Closed Currently Not Collectible and for Managerial Approval
This Interim Guidance Memorandum is being issued to Field Collection employees to provide guidance on certain Currently Not Collectible guidelines.

IRM 5.17.2 - Unrecorded Conveyances and Federal Tax Lien Attachment
The purpose of this memorandum is to issue interim guidance on policies and procedures for prioritizing the federal tax lien relative to a change in the Service's position on unrecorded conveyances.

IRM 5.17.4 Interim Guidance for Monthly Filing and Special Deposit Procedures
The purpose of this memorandum is to reissue interim guidance to change IRM 5.17.4 as follows: As of January 1, 2012, monthly filing and special deposit procedures have become obsolete. Revenue officers must ensure that the monthly filing and/or special deposit procedures are no longer used.

IRM 5.17.4, 5.17.12, 25.3.2 Principal Residence Suit Foreclosure Recommendations
Collection policy issued a memo to employees on April 30, 2013 supplementing IRM 5.17.4, 5.17.12, and 25.3.2 7. The purpose of this memo is to provide interim guidance on policies and procedures for suits to foreclose the tax lien on the taxpayer’s principal residence.

IRM 5.19.1 Balance Due
An IRM procedural update effective 03/19/2014 was issued to revise IRM 5.19.1 regarding Balance Due Updates.

IRM 5.19.1 Balance Due for Balance Due Updates
An IRM procedural update effective 02/10/2014 was issued to revise IRM 5.19.1 regarding Balance Due Updates.

IRM 5.19.1 Balance Due for Balance Due Update
An IRM procedural update effective 03/31/2014 was issued to revise IRM 5.19.1 regarding Balance Due Update.

IRM 5.19.1 Balance Due for IAT Tool and ID Theft Changes
An IRM procedural update effective 11/05/2013 was issued to revise IRM 5.19.1 regarding IAT Tool and ID Theft Changes.

IRM 5.19.1 Balance Due for ID Theft
An IRM procedural update effective 11/21/2013 was issued to revise IRM 5.19.1 regarding ID Theft.

IRM 5.19.1 Balance Due for Obtaining and Verifying Levy Sources
An IRM procedural update effective 12/06/2013 was issued to revise IRM 5.19.1 regarding Obtaining and Verifying Levy Sources.

IRM 5.19.1 Balance Due for User Fee Changes
An IRM procedural update effective 12/24/2013 was issued to revise IRM 5.19.1 regarding User Fee Changes.

IRM 5.19.8 Collection Appeal Rights regarding Collection Due Process
An IRM procedural update, effective 04/15/2013, was issued to revise IRM 5.19.8 regarding Collection Due Process.

Collection Process - Part 5
Interim Guidance related to collecting activities which include selecting, identifying, assigning, and settling cases

All Published Guidance - the Internal Revenue Manual
To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.

Page Last Reviewed or Updated: 10-Apr-2014