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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 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 5.1.27 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 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 memorandum provides interim guidance concerning requests for additional information from Appeals on Trust Fund Recovery Penalty (TFRP) protest cases and Form 843, Claim for Refund and Request for Abatement, processing by Advisory.

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
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 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 5.8.4 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 memorandum issues interim guidance for Collection employees. This guidance supplements the procedures found in Internal Revenue Manual (IRM) 5.8.11.2.2.1, Public Policy or Equity Compelling Factors; IRM 5.8.11.4.2, Financial Statement Analysis and IRM 5.8.11.5, Documentation and Verification.

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 5.9.2 - 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 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: 26-Mar-2015