Part 5. Collecting Process

Table of Contents


5.1 Field Collecting Procedures
5.2 Reports
5.3 Entity Case Management Systems
5.4 Case Processing
5.5 Decedent Estates and Estate Taxes
5.6 Collateral Agreements
5.7 Trust Fund Compliance
5.8 Offer in Compromise
5.9 Bankruptcy and Other Insolvencies
5.10 Seizure and Sale
5.11 Notice of Levy
5.12 Federal Tax Liens
5.13 Collection Quality Measurement
5.14 Installment Agreements
5.15 Financial Analysis
5.16 Currently Not Collectible
5.17 Legal Reference Guide for Revenue Officers
5.18 Liability Determination
5.19 Liability Collection
5.20 Abusive Tax Avoidance Transactions (ATAT)
5.21 International and Insular Issues
5.24 Central Withholding Agreement (CWA) Program