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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 5.1.2 Collection Procedures for State Court Ordered Restitution
This memorandum provides interim guidance (IG) for Collection employees on what to do if a revenue officer receives a state or local court ordered restitution payment.

IRM 5.1.5 Acknowledging IRS as a Victim in order to seek Restitution
This memorandum provides interim guidance (IG) for Field Collection employees and Advisors on what to do if they receive a request from Federal, State or local law enforcement agencies seeking an acknowledgement from IRS that it is a victim in non-IRS litigation cases.

IRM 5.1.5 Petition for Remission
The purpose of this memorandum is to provide guidance on the Petition for Remission Forfeiture process.

IRM 5.1.5 Reissuance of Collection Procedures for Assessed Restitution
This memo provides guidance for Collection employees working Federal restitution cases. This guidance supplements the procedures found in IRM 5.1.5, Balancing Civil and Criminal Cases, and will be incorporated into the next revision.

IRM 5.1.5 - Reissuance of Procedures Relating to TC 914 Cases Monitored by Centralized Case Processing
This interim guidance memorandum is to clarify procedures for cases under criminal investigation that have been, or may be, transferred to Centralized Case Processing (CCP) for monitoring, including special instructions for Abusive Tax Avoidance Transaction (ATAT) cases.

IRM 5.1.9 - Interim Guidance for Collection Due Process (CDP) Tracking
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.1.9 where the guidance has been incorporated. This link will be removed on 7/26/2014.

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 5.8.1 Increase Application Fee for Offer in Compromise
The Treasury and Office of Management and Budget (OMB) has approved an increase to the amount of the user fees imposed under section 300.3 of the Treasury Regulations for processing an OIC. Effective January 1, 2014, the application fee for OICs will be $186.

IRM 5.8.1 Offer Investigations - Payment Options
This memorandum provides interim guidance (IG) for Collection employees working offer in compromise cases.

IRM 5.8.2 Offer in Compromise Payments Designated as Deposits
This memorandum further defines 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 Interim Guidance on Investigation of Offers under Appeals Jurisdiction
This memorandum provides interim guidance (IG) for Collection employees working offer in compromise cases and revises the procedures in Internal Revenue Manual (IRM) 5.8.4.15, Investigation of Offers under Appeals Jurisdiction.

IRM 5.8.3 - Pen and Ink Changes to Form 656, Offer in Compromise
The purpose of this memorandum is to provide expanded guidance to IRMs 5.8.3.7(2), Perfecting COIC Cases, and 5.8.8.2(1), Amending Form 656, to include the ability to make pen and ink changes to the Form 656 before acceptance.

IRM 5.9.1 Procedures for Processing Bankruptcy Cases with Restitution Assessments
This memorandum provides interim guidance for processing bankruptcy cases in which an assessment for restitution has been made against the taxpayer.

IRM 5.9.2 - Reissuance of Determining Dischargeability of Late Filed Returns in Which a Substitute for Return was Prepared under IRC 6020(b)
This memorandum provides guidance on determining dischargeability of a Form 1040 Individual Income Tax liability when a return was filed late and after the assessment of a Substitute for Return (SFR) under Section 6020(b) of the Internal Revenue Code (IRC) or during the assessment of the SFR.

IRM 5.9.4 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 5.9.5 Bankruptcy and Notice of Federal Tax Lien (NFTL) Filing
This memorandum provides guidance for situations in which Field Insolvency should file a Notice of Federal Tax Lien (NFTL), and incorporates instructions previously provided by the Director of the Field Insolvency organizations.

IRM 5.9.5 Reissuance of Interim Guidance Procedures for Identity Theft (IDT) Transaction Codes and Processing in Bankruptcy Cases
The purpose of this memorandum is to provide guidance on required actions when a taxpayer states he/she is a victim of identity theft. It also provides guidance on required actions when a third party, such as the bankruptcy trustee, states that the debtor is a victim of identity theft.

IRM 5.9.5 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 5.9.6 Reissuance of Interim Guidance Procedures for Closing Chapter 7 Cases
The purpose of this memorandum is to provide interim guidance for processing individual and business Chapter 7 bankruptcy cases under new guidelines.

IRM 5.9.13 - Reporting of Expired Bar Dates
This memorandum provides guidance on caseworker responsibilities for reporting expired bar dates. Please disseminate this information to all affected personnel within your organization. These procedures will be incorporated into Internal Revenue Manual (IRM) 5.9.13.7.

IRM 5.9.17 Insolvency Processing of TC 604 Reversal Requests from Automated Underreporter (AUR)
The purpose of this memorandum is to reissue 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 5.10.3 Reissuance of Interim Guidance on Advisory Internal Revenue Manual Changes
The purpose of this memorandum is to re-issue portions of the original Interim Guidance (IG) Memorandum regarding changes to Advisory procedures.

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: 24-Jul-2014