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Part 5 - Collecting Process

This page contains interim guidance relating to instructions in IRM Part 5 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 5.1.2 Change to Definition of Designated Payment Code 07
The purpose of this memorandum is to provide Interim Guidance (IG) regarding the definition and use of Designated Payment Code (DPC) 07.

IRM 5.1.9 Interim Guidance for Appeals Referral Investigation
An interim guidance memorandum effective 04/29/2015 was issued to clarify guidance on Appeals Referral Investigations (ARI) until published in IRM 5.1.9.

IRM 5.1.9 Interim Guidance for Communications with Appeals
An interim guidance memorandum effective 10/8/2014 was issued to provide guidance on communications with Appeals until IRM 5.1.9, IRM 5.7.6 and IRM 5.8.7 are published.

IRM 5.1.24 Interim Guidance for the Correction of Professional Employer Organization Accounts Not Liable for Employment Taxes
An interim guidance memo effective 06/11/2015 was issued to revise IRM 5.1.24 regarding Collection employees working cases involving a professional employer organization (PEO).

IRM 5.1.27 Reissuance of Interim Guidance: Return Preparer Fraud or Misconduct
This memorandum provides guidance on required actions when a taxpayer alleges Return Preparer Fraud or Misconduct.

IRM 5.1.28 BMF Identity Theft Adjustments
An interim guidance memo effective 05/21/2015 was issued to provide interim guidance for routing of Form 3870, Request for Adjustment, when requesting an adjustment to certain BMF identity theft modules.

IRM 5.1.28 Identity Theft Indicator Codes
An interim guidance memo effective 01/07/2015 was issued to revise IRMs 5.1.28 and 5.9.5 regarding a change to requests for input of IMF identity theft indicator codes.

IRM 5.7.1 Interim Guidance for FTD Alert Contact Procedures
The purpose of this interim memorandum is to provide additional guidance on contacting taxpayers in FTD Alert cases.

IRM 5.7.6 Interim Guidance for Trust Fund Recovery Penalty Protest Cases and Form 843, Claim for Refund and Request for Abatement, processing by Advisory
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.7.6 where the guidance has been incorporated. This link will be removed on 9/3/2015.

IRM 5.8.2 Offer in Compromise Payments Designated as Deposits
The purpose of this memorandum is to further define when an offer should be returned for failure to submit the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) payment and/or application fee.

IRM 5.8.3 Reissuance of Interim Guidance on Investigation of Offers under Appeal's Jurisdiction
An interim guidance memo effective 6/8/2015 was issued to revise IRMs 5.8.3 and 5.8.4 regarding the initial investigation of offers in compromise (OIC) submitted during a Collection Due Process (CDP) hearing for the Centralized Offer in Compromise (COIC) units located in Brookhaven and Memphis.

IRM 5.8.4 Mandatory Use of Letters on Automated Offer in Compromise (AOIC)
An interim guidance memo effective 10/14/2009 was issued for Specialty Collection employees and supplements the procedures found in Internal Revenue Manual (IRM) 5.8.4.8, Taxpayer Contact.

IRM 5.8.11 Interim Guidance for Offers in Compromise from Taxpayers when Payroll Service Provider Issues are Present
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.8.11 where the guidance has been incorporated. This link will be removed on 9/7/2015.

IRM 5.9.1 Processing Installment Agreement Requests for Post-Petition Liabilities when a Taxpayer is in Bankruptcy
This memorandum provides guidance on processing installment agreement requests when a taxpayer is in bankruptcy.

IRM 5.9.4 Procedures for Processing Bankruptcy Cases with Restitution Assessments
An interim guidance memo effective 01/15/2015 was issued to revise multiple sections of IRM 5.9 regarding processing of bankruptcy cases in which an assessment for restitution has been made against the taxpayer.

IRM 5.9.4 - Processing the Individual Shared Responsibility Payment (SRP) in Bankruptcy Cases
This memorandum provides guidance on Insolvency caseworker responsibilities for handling the Individual Shared Responsibility Payment (SRP) assessed under MFT 35.

IRM 5.9.4.14 Referrals Representing IRS in Bankruptcy Court
This memorandum provides interim guidance on updated policies and procedures for referring matters to Area Counsel or the U.S. Attorneys Offices (USAOs) for representation in bankruptcy court.

IRM 5.9.18 Insolvency Processing of TC 604 Reversal Requests from Automated Underreporter (AUR)
The purpose of this memorandum is to issue interim guidance procedures for Insolvency caseworkers upon receipt of requests from Automated Under-Reporter (AUR) to reverse the Transaction Code (TC) 604 on a module closed on IDRS due to a bankruptcy discharge in a post-BAPCPA case.

IRM 5.9.18 Reissuance of Procedures for Processing Bankruptcy Cases When the IRS Receives No Notice or Late Notice
This memorandum provides interim guidance for processing cases in which the Internal Revenue Service does not receive notice of the bankruptcy filing with sufficient time to file a timely proof of claim before the bar date expires.

IRM 5.10.4 Interim Guidance for Maintenance of Seizure Files by Property Appraisal and Liquidation Specialists (PALS)
This memorandum provides interim guidance regarding file maintenance by Field Collection Property Appraisal and Liquidation Specialists (PALS).

Part 5 - Collecting Process (continued)
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: 11-Aug-2015