- 5.4.12 Field Office Resource Team
- 220.127.116.11 Overview
- 18.104.22.168 Responsibilities
- 22.214.171.124.1 FORT Referrals
- 126.96.36.199.1.1 Manually Monitored Installment Agreement FORT Referrals
- 188.8.131.52.1.2 General Case Processing Referrals
- 184.108.40.206.2 Taxpayer Advocate Service (TAS)
- 220.127.116.11.3 Military Deferment
- 18.104.22.168.4 Government Accountability Office
- 22.214.171.124.5 Two Year Financial Reviews for BMF Partial Payment Installment Agreements
- 126.96.36.199.6 Lockbox
- 188.8.131.52.7 Adjustments, Credit Transfers, Payment Tracers, and Interest Abatements
- 184.108.40.206.8 Restricted Interest Computation
- 220.127.116.11.9 TC 914 Cases
Part 5. Collecting Process
Chapter 4. Case Processing
Section 12. Field Office Resource Team
November 30, 2016
(1) This transmits revised IRM 5.4.12, Case Processing, Field Office Resource Team (FORT).
(1) Incorporated IPU 16U0900 issued 05/11/2016 and IPU 14U0036 issued 1/6/2014 in IRM 18.104.22.168.5 (4) and (5) increasing cycle time from four to eight cycles.
(2) Reorganized IRM 22.214.171.124.1.1, and eliminated Note regarding the CDP tracking system as this is no longer applicable.
(3) Updated IRM 126.96.36.199.1.2 for additional clarification, to update IRM references and to include request for stopping a refund.
(4) Updated IRM 188.8.131.52.2, eliminating definition of the Taxpayer Advocate Service, and providing additional clarification for working Operations Assistance Requests
(5) Eliminated IRM 184.108.40.206.3.1, Military Deferment Transcripts, as these are not processed by the FORT.
(6) Updated IRM 220.127.116.11.5 to provide additional guidance in conducting the two year financial review for BMF PPIAs.
(7) Updated IRM 18.104.22.168.8 to provide the name of the current software used for restricted interest calculations.
(8) New IRM 22.214.171.124.9, TC 914 Cases. This IRM was previously located in IRM 126.96.36.199, however, it belongs in IRM 5.4.12.
(9) Editorial changes have been made throughout.
Acting Director, Collection Policy
The Field Office Resource Team (FORT) was created to provide a link between Centralized Case Processing (CCP) and Collection Field function (CFf) for the resolution of workflow issues, technical assistance, and answering general and procedural questions. The FORT will also provide support to CCP, process cases, and perform data analysis for continuous process improvements in CCP and CFf.
The primary purpose and responsibilities of the FORT in CCP is to provide:
Liaison services for IRS agencies.
Case Processing Support for internal customers.
Data Analysis for CCP.
Customer Service to SBSE field, taxpayers, and CCP.
This section describes the type of work the FORT will perform.
General Case Processing (GCP) and Manually Monitored Installment Agreement (MMIA) departments will prepare a referral to the FORT for issues beyond their scope. Local procedures and IRM 5.4 will determine the method and forms used to make the referrals.
The FORT will assign and open a control base on IDRS within 14 days of receipt of case.
Unless otherwise indicated in this IRM, the FORT has 14 days from receipt of the case to take necessary action.
The following issues may be referred to the FORT by the Manually Monitored Installment Agreement (MMIA) team:
Lien determinations for new balance dues added to existing IA’s where the Unpaid Balance of Assessment (UBA) exceeds $10,000.00.
Assessment Statute Expiration Date (ASED) issues relating to the Trust Fund Recovery Penalty (TFRP). See IRM 188.8.131.52.1.
Collection Statute Expiration Date (CSED) issues. See IRM 184.108.40.206.
Levy Release Requests. See IRM 220.127.116.11, Releasing Levies.
Two Year Financial Reviews for BMF Partial Payment Installment Agreement (PPIA) cases. See IRM 18.104.22.168 and IRM 22.214.171.124.5.
Complex IMF Partial Payment Installment Agreement financial reviews for balance dues over $250,000.00.
Bankruptcy Questions. See IRM 126.96.36.199.
Corporate Income Tax (1120) Non Filers and 6020(b) request for all returns except Forms 94X, Employee Federal Tax Returns. See IRM 5.18.2.
Continuous wage levy issues such as new balance dues that need to be added to existing wage levies and levy releases for full paid accounts. See IRM 5.11.2, Serving Levies, Releasing Levies and Returning Property.
Existing Installment Agreements (IA)s for taxpayers who want to reduce their IA payment by more than 20% of the current amount.
New balance dues that need to be added to the IA that would add more than 6 months to the payment schedule.
Accounts with delinquent Form 1120, US Corporate Income Tax Return, and Form 2290 , Heavy Highway Use Tax Return.
Appeals requests from taxpayers including Collection Due Process (CDP), Equivalent Hearing (EH), and/or Collection Appeals Request (CAP). See IRM 188.8.131.52.2, Request for CAP Appeal.
General Case Processing (GCP) will refer any complex or unusual issue to the FORT for resolution. FORT will provide feedback and recommend training on identified issues based on referrals received. See IRM 5.4.10, General Case Processing. The following requests must be referred to the FORT:
Only interest abatement requests on tax periods in Status 26 will be received from and approved by an Interest Abatement Coordinator (IAC). See IRM 20.2.7, Abatement and Suspension of Debit Interest.
TAS adjustments. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.
Imminent Statute cases. See IRM 25.6.1, Statute of Limitations Processes and Procedures.
Prompt, Quick, and Jeopardy Assessments received internally from MMIA/GCP only. See IRM 5.1.4 and IRM 184.108.40.206.9.1.
Department of Justice (DOJ) cases. These cases must be worked within 14 days from receipt in the FORT. Process per the request.
Military Deferment Requests for Status 26 cases only. See IRM 220.127.116.11.
Request for stopping a refund. See IRM 18.104.22.168.10, Refund Intercept CC NOREF with Definer P.
The FORT is responsible to work all Taxpayer Advocate Service (TAS) cases identified in the Service Level Agreement or assigned to Collection Field function (CFf). See IRM 13.1.17. TAS requests will be received via Form 12412, Operations Assistance Request (OAR). The assigned tax examiner will log the TAMIS number into the TAS logbook.
If OAR was sent to CCP in error, the assigned tax examiner will:
Complete section IV of the OAR.
Reject the OAR by faxing the first two pages of the OAR back to the originator.
Upon receipt of the OAR, contact the TAS employee to acknowledge receipt of the OAR.
All requests should be completed by the requested completion date on the OAR.
For MMIA issues, take necessary action and document ICS.
When the recommended actions in Section IV of the OAR have been completed, complete Section VI on page 2 of the OAR and fax to the TAS originator. Include prints of any modules adjusted. Write "closed" on the OAR and suspend the file for 60 days.
Purge the suspense file after 60 days.
The Servicemembers Civil Relief Act, 50 U.S.C. app. Section 570, provides for deferment of payment of taxes by individuals whose ability to pay has been "materially affected" by the individuals military service. The deferment applies to the period of qualified military service plus a maximum of 180 days after the service period ends.
IRM 22.214.171.124 and IRM 126.96.36.199.9 define the criteria for taxpayers to qualify for military deferment. The FORT is responsible to monitor all military deferment cases in Status 26. Combat Zone cases are a category of military deferment and are NOT monitored in Centralized Case Processing. The cases are to be maintained until the military deferment period has expired. Upon receipt of a military deferment case check IDRS for the following:
Posting of Status 44.
Posting of TC 500 CC 50 (prior to Jan. 2004) and CC 51 (after Jan. 2004) on all balance due modules. If not posted, do the input, making sure to put the liability indicator P for Primary, S for Spouse, or B for Both.
The tax examiner is to verify that the military deferment expiration date is computed correctly. Military Deferment expiration equals taxpayer's requested period of deferment during qualified military service plus 180 days.
An officer may receive deferment only for the first two (2) years of qualified military service plus 180 days.
See IRM 188.8.131.52 and IRM 184.108.40.206.9 for a description of the periods of military service that qualify for deferment. If the military deferment expiration date is not correct, establish the correct date and use the corrected date throughout the procedures.
Check IDRS (SUMRY and IMFOLI) to confirm all tax returns have been filed. If the taxpayer is not in filing compliance (all income tax returns filed), ask the taxpayer to submit the unfiled returns. Failure to submit unfiled returns does not prevent a taxpayer from being eligible for military deferment.
Confirm that the taxpayer’s adjusted gross income (AGI) has decreased from the prior year compared to the start date of the military deferment. This should be indicated on the Letter 1175C, Collection Postponed During Initial Period of Active Military Service, or equivalent statement. If it has not decreased then the taxpayer is generally not eligible for military deferment.
Current monthly expenses incurred by the taxpayer as a result of military service should be deducted if current monthly earned income is more than monthly earned income immediately prior to military service.
See IRM 220.127.116.11 and IRM 18.104.22.168.9 for detailed instructions for determining eligibility for military deferment.
Documentation as outlined in IRM 22.214.171.124.9 must be in the case file.
If the taxpayer does not qualify for military deferment reject the case to the originator. See IRM 126.96.36.199.2(3) to determine if the taxpayer qualifies for the reduced interest rate.
After verifying that the taxpayer qualifies for military deferment and confirming the above information, take the following actions to monitor the case:
Create the case on ICS if not already created.
Document ICS with receipt of case and actions taken, as well as the calculated deferment date.
Establish follow-up date. Determine this date by subtracting 30 days from the deferment date.
Review the case when the scheduled follow-up date arrives (via ICS notification); review IDRS to determine current status of case.
If case status has changed, such as full payment received or status has changed to 60 (installment agreement), no action is needed.
If deferment period has expired, close the OI.
If taxpayer has not responded to Letter 535 by end of the 90 day suspense period, transfer the case and forward the paper case file to the appropriate collection function.
If taxpayer responds to Letter 535 take the following actions:
If the taxpayer responds with full payment and is in full compliance, forward case to closed case files and close ICS control.
If taxpayer requests an installment agreement, input a TC 971 AC 043.
If the taxpayer’s response indicates an inability to full pay, but the taxpayer wants to explore other payment options, determine if taxpayer qualifies for guaranteed or streamlined IA. Follow procedures in IRM 5.14.5.
If the taxpayer's response indicates inability to pay, secure a Collection Information Statement (CIS) and determine if the account meets criteria for Currently Not Collectable (CNC) Hardship. If they do not meet CNC criteria contact taxpayer for appropriate case resolution.
The FORT will process all Government Accountability Office (GAO) audit requests received from the Chief Financial Office (CFO) and contact appropriate areas/coordinators as needed.
The FORT will receive and process calls from BMF taxpayers who receive a CP 522 letter requesting a mandatory two year review of their financial condition. Calls will be received on the FORT toll free line.
When conducting a two-year review, consider the taxpayer's income, expenses, assets and equity to determine if:
The balance due can be full paid, or;
an adjustment to the payment amount is necessary, or;
the agreement should continue without change, or;
the taxpayer is unable to pay.
Use IRM 11.3.2 and IRM 11.3.3, Disclosure to Persons with a Material Interest.
When contacted by the BMF taxpayer or their authorized representative, The FORT RO will conduct a two-year financial review based on Form 433–A or 433–B. The business income and expenses should be updated using the Collection Information Statement on ICS. Equity in assets must be addressed in the case history. See IRM 5.1.15 to complete the financial review. If it is an in-business taxpayer or above criteria in IRM 188.8.131.52.5, and financial information is secured the FORT RO will conduct the two-year financial review within eight (8) cycles.
The FORT RO will receive a referral if the taxpayer states they have a court ordered payment such as alimony, child support, state and other court order payments, and documentation is not received. Prior to preparing the FORT referral CCP will:
Request a copy of the agreement or court order by fax or mail, if the taxpayer does not have access to a fax machine allow 14 days for mailing.
Complete 2-year financial review.
Document case history with all action taken.
Allow expenses if documentation is provided.
Update IADIS for 8 cycles to prevent the case from defaulting.
Send the taxpayer a Letter 2645C.
If there are increases to either the taxpayer's income or equity in assets, and the taxpayer now has the ability to full pay, demand will be made for full payment.
If the financial review indicates the taxpayer's ability to pay an amount that is different from the existing agreement and the payment amount needs to be increased, the taxpayer will be notified of the changes.
If there is no significant change to the taxpayer's financial situation, the agreement will continue. The taxpayer will be notified that there is no change in the agreement.
Update the two-year review cycle by updating the Agreement Review Date on IAGRE and input the new review cycle to ICS if there is a PPIA OI.
Update levy source on LEVYS.
If CCP is unable to revise the agreement or take other action necessary to resolve the case, i.e. taxpayer refuses new proposal, the agreement will be forwarded as follows:
Lockbox requests are taxpayer payments on current installment agreements or other balance dues. When the taxpayer sends the payment to the IRS lockbox without a payment voucher or there is insufficient information for the vendor to determine the correct posting of the payment, the vendor will fax these requests to the FORT daily. FORT TE’s will research IDRS to determine correct posting of the remittance. Lockbox requests must be completed and returned to the vendor via fax within 4 hours of receipt. Completed requests will be held in a suspense file for one week and then should be purged.
The FORT will work adjustments, credit transfers, payment tracers, and interest abatements received in the FORT via:
Restricted Interest and NMF balance due cases assigned to CFf. See IRM 21.7.12, Non-Master File (NMF) Adjustments, and IRM 20.2.8, Restricted Interest.
Follow IRM 5.4.10, General Case Processing.
When restricted interest is present on a module the Fort will receive a secure e-mail from the revenue officer.
The request will contain the subject line "Request for Restricted Interest Calculation."
The body of the e-mail will contain:
Taxpayer Identification Number (TIN)
Date of payoff
Use the Commercial off the Shelf (COTS) software program called Decision Modeling Inc. (DMI), to secure the accrued interest computation.
See IRM 20.2.8, Restricted Interest.
Request should be processed within 14 days of receipt when the prior computation has been provided.
If CCP is not able to ascertain the correct calculations, the requestor may be required to provide required documents.
When Criminal Investigation (CI) conducts an investigation on a taxpayer assigned to a revenue officer, civil enforcement action may be temporarily suspended in order to allow the CI investigation to proceed. A Transaction Code (TC) 914 is placed on these accounts. CCP will monitor balance due and delinquent return cases. A TC 914 should appear on all modules showing a delinquency before the case is transferred. The purpose of monitoring TC 914 is to:
Address and protect CSED/ASED issues.
Ensure two-year risk analysis (e.g., collectibility determination, continued noncompliance, status of CI investigation) and lien refiling is conducted as required.
Monitor the ICS case for completion of the CI activity and reassignment to the field if required.
Address new balance due modules that need TC 914 input or parallel investigation.
Cases will be received from revenue officers by paper files and as ICS cases. Revenue officers are required to create a NF-OI.
Non Master File (NMF) Cases - CI cases with 914 controls that are NMF require a TC 470, CC 90 to move the module into ST 89 (in lieu of ST 91) for monitoring. This action is completed via a Form 3177 and is sent or faxed to the CSC campus. The ST 89 will remain on the module as long as the TC 914 control is open. The Form 3177 should include a history that can be placed on the NMF case.
The following cases should not be transferred to CCP for monitoring:
Cases in the queue (status 24)
Currently Not Collectable (status 53)
Cases in litigation (e.g., litigation, bankruptcy) (status 72 on any module.)
Cases where the Assessment Statute Date (ASED) or Collection Statute Expiration Date (CSED) will expire within twelve (12) months
Cases will be accepted by CCP if a memo or the appropriate Form 10489-C, Intent to Commence Civil Action – Statute Protection for Assessment of Trust Fund Recovery Penalty, or Form 10498-D, Intent to Commence or Continue Civil Action – Collection Statute Protection, was obtained and forwarded to CCP.
Cases in Offer In Compromise (OIC) (status 71 on any module)
Cases in status 12
If the situation arises where modules have mixed statuses, the referring RO will determine whether the status for certain modules needs to be reactivated due to open activity on the account (i.e., criminal investigation). Mixed status cases can be referred to CCP if restrictive conditions prevent modules that are in status 24 or 53 from being reactivated. If the RO has concerns, refer him or her to IRM 184.108.40.206.1, Cases with Imminent Statutes.
Check IDRS to verify TC 914 creating a -Z freeze, has been input on each module.
If the ASED and/or CSED is within twelve (12) months and the revenue officer did not address the issue by securing a memo or obtaining Form 10498-C to address the statute issue, see IRM 220.127.116.11.1, Cases with Imminent Statutes, and IRM 18.104.22.168, Coordination with Criminal Investigation, for more information.
The revenue officer should have performed a collection risk analysis prior to transferring the case. If the risk analysis was not performed close the NF-OI and reject the case back to the originating revenue officer for resolution.
The FORT GM will assign the NF-OI on ICS, created by the field (refer to IRM 22.214.171.124.9(2), to a FORT tax examiner to monitor the case.
The FORT tax examiner will create a history sheet with a plan of action listing the following:
CCP review date 13 months from the initial case assignment.
Revenue officer 24 month risk analysis date, 24 months from the initial case assignment.
ASED review, 12 months before the assessment statute expires on each module subject to TFRP determination.
This review is not required when a Form 10498-C has already been obtained for the specific module(s). The review is also not required for IMF accounts, MFTs 02, 06, 10. 13, CAWR or 6020(b) assessments or any balance due that is entirely made up of penalty and interest.
Also, the ASED has been addressed if there is (any) number listed next to the MFT and Tax Period on IDRS Command Code ASEDD.
CSED and lien refile deadline 14 months before the collection statute expires.
The FORT tax examiner will create a physical file consisting of a history sheet, IDRS prints (SUMRY, ENMOD & ASEDD) and any Form 10498-C or Form 10498-D when received from the field during monitoring.
The FORT tax examiner will take the following actions on IDRS:
Change all Status 26 modules to 91 via IDRS Command Code STAUP.
The FORT tax examiner will take the following actions on ICS:
Change the sub code to 930.
Create an ICS history entering the plan of action from (5) above and notating if a paper case file was or was not received from the field.
Schedule follow-up review dates using the ICS follow-up tool (red flag icon) for each of the review dates from (5) above.
CCP 13 month follow-up: Review the entire account looking for new balances due or the posting of TC 912 indicating Criminal Investigation has completed their case.
Issue an Other Investigation (OI) to the field following local procedures for any new balance due modules without a TC 914 posted.
Notate ICS history with any findings and actions taken.
Set up the next 13 month review follow-up date; continue to do this until the case is closed.
ASED review follow-up: the FORT TE will issue an OI (following local procedures) to the field (revenue officer/RO) to investigate an upcoming ASED for TFRP determination. Field RO must make a determination to pursue TFRP or to allow the ASED to expire. If the ASED is allowed to expire, the RO must obtain a Form 10498-C from CI that must be signed by an appropriate CFf Territory Manager and the CI Special Agent in Charge.
RO should document ICS with all contacts and actions before closing the OI.
Refer RO to IRM 126.96.36.199.
TE should refer to IRM 188.8.131.52.9.1(5)c for any exceptions.
TE will notate ICS history with this action.
CSED review and lien refile determination follow-up: the FORT TE will issue an OI (following local procedures) to the field (revenue officer/RO) to investigate an upcoming CSED and to make a determination whether the refiling of a Federal Tax Lien is warranted. RO must determine to pursue civil collection activity or allow CSED to expire. If CSED is allowed to expire, the RO must obtain a Form 10498-D from CI that must be signed by CFf Territory Manager and the Special Agent in Charge.
RO should document ICS with all contacts and actions before closing the OI.
Refer RO to IRM 184.108.40.206.1(4).
TE should refer to IRM 220.127.116.11.9.1(5)d for any exceptions.
TE will notate ICS history with this action.
Revenue officer 24 month risk analysis follow-up: the FORT TE will issue an OI (following local procedures) to the field (Revenue Officer/RO) to conduct a risk analysis (collectibility determination) as required for CI 914 case every two years. Field RO must make a collectibility determination, and ascertain if civil collection action is warranted due to continued noncompliance, pyramiding etc. The field RO will contact CI to determine status of investigation and to see if civil collection action can be pursued.
RO should document ICS with results of CI contact (no taxpayer contact, etc.) and the results of the collectibility determination (asset research, etc.)
Refer RO to IRM 18.104.22.168.3.
TE will notate ICS history with this action.
The RO must respond to any OI within 45 days. The RO can extend this time frame for an additional 45 days. If the OI is not resolved within the 90 day extension period, close the CCP NF-OI and transfer the case to the originating revenue officer or the group manager responsible for the zip code on the case.
If case cannot be transferred, TE will contact their IQA.
If subsequent modules open on the account with no TC 914 controls, issue an OI to the group manager responsible for the zip code per the ICS parameter tables, for contact with the special agent to advise them of the new module(s) not protected with the 914 control. Within 45 days of issuing an OI, the revenue officer is required to contact and resolve the additional periods or secure a memo from CI. The revenue officer can extend this time frame for an additional 45 days. If the account is not resolved within the 90 day extension period, close the NF-OI and return the case to the originating revenue officer or the group manager responsible for the zip code on the case.
Cases will be closed for the following reasons:
TC 912 is posted and -Z freeze is released.
TC 910 is posted. This indicates the account is assigned to CI.
Case is assigned to a revenue officer.
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If CNC status (53) except closing codes 03 (Unable to Locate) or 12 (Unable to Contact). If these codes are used, continue to monitor the case until one of the other conditions listed above is met, then transfer or close as appropriate.
When the case meets one of the above criteria:
Transfer the case to the field if required after the balance dues are in Status 26.
Close the CCP NF OI.
Delete all CCP follow-ups.
Delete any case notifications.
Return any paper documents obtained during the monitoring of the TC914 case. This would include the original revenue officer’s paper documentation or Form 10498-C or Form 10498-D.
If any modules are under ACS control (Status 22), the FORT TE will send an e-mail to the FORT GM to contact ACS for transfer.
If for any reason the case cannot be transferred, contact the IQA.
Write a closing narrative on ICS documenting your closing actions.
If an ATAT case is transferred to CCP for monitoring, special instructions must be provided to CCP FORT to ensure that any OIs issued by CCP are issued to the referring ATAT revenue officer, or the appropriate Collection ATAT coordinator if the ATAT revenue officer is no longer assigned to the case.