Part 5. Collecting Process

Table of Contents

5.1 Field Collecting Procedures5.2 Reports5.3 Entity Case Management Systems5.4 Case Processing5.5 Decedent Estates and Estate Taxes5.6 Collateral Agreements5.7 Trust Fund Compliance5.8 Offer in Compromise5.9 Bankruptcy and Other Insolvencies5.10 Seizure and Sale5.11 Notice of Levy5.12 Federal Tax Liens5.13 Collection Quality Measurement5.14 Installment Agreements5.15 Financial Analysis5.16 Currently Not Collectible5.17 Legal Reference Guide for Revenue Officers5.18 Liability Determination5.19 Liability Collection5.20 Abusive Tax Avoidance Transactions (ATAT)5.21 International and Insular Issues5.24 Central Withholding Agreement (CWA) Program