Part 5 - Collecting Process

IRM 5.1.1 Advance TPC Notification Procedures (PDF)

An IRM procedural update, effective 09/25/2019, was issued to revise IRM 5.1.1.12.1 regarding Advance TPC Notification Procedures.

IRM 5.1.2 Assignment of Form 809, Receipt for Payment of Taxes Books (PDF)

This memorandum provides instruction for the assignment of Form 809, Receipt for Payment of Taxes (Form 809 receipt books), to revenue officers (ROs) until IRM 5.1.2, Field Collection Procedures-Remittances, Form 809 and Designated Payments is revised.

IRM 5.1.12 Passport Changes - Expedited Decertification & Revocation - 7/12/2019 (PDF)

An IRM procedural update, effective 07/12/2019, was issued to revise IRM 5.1.12 regarding Passport Changes - Expedited Decertification & Revocation

IRM 5.1.22 Interim Guidance on Disclosure of Collection Activities on Joint Returns for Divorced or Separated Spouses (PDF)

This memorandum provides interim guidance and clarifies existing guidance on responding to taxpayers who filed joint returns but are no longer married or separated and no longer reside in the same household.

IRM 5.8.2 Application of Payment when Doubt as to Liability (DATL) and Doubt as to Collectibility (DATC) Offers are Received Simultaneously (PDF)

This memorandum provides interim guidance for Collection employees regarding posting payments received when a taxpayer submits offers under DATL and DATC criteria and the processability determination has not taken place on either offer.

IRM 5.9.4 Common Bankruptcy Issues - 9/7/2018 (PDF)

An IRM procedural update, effective 09/07/2018, was issued to revise IRM 5.9.4 regarding Common Bankruptcy Issues.

IRM 5.9.4 Processing the MFT 43, Employer Shared Responsibility Payment (ESRP) in Bankruptcy Cases (PDF)

This memorandum provides guidance on Insolvency caseworker responsibilities for handling the Employer Shared Responsibility Payment (ESRP) assessed under MFT 43.

IRM 5.9.13 Statement to Instruct Caseworkers to Use Withdrawal POC Statement When Amending a Claim to $0.00 - 10/30/2018 (PDF)

An IRM procedural update, effective 10/30/2018, was issued to revise IRM 5.9.13.18.1(13) regarding Statement to Instruct Caseworkers to Use Withdrawal POC Statement When Amending a Claim to $0.00.

IRM 5.10.6.7 Tax Cuts and Jobs Act - 03/23/2018 (PDF)

An IRM procedural update, effective 03/23/2018, was issued to revise IRM 5.10.6 regarding Tax Cuts and Jobs Act.

IRM 5.10.6.8 Redemption of Real Property After Sale - 4/27/2018 (PDF)

An IRM procedural update, effective 04/27/2018, was issued to revise IRM 5.10.6.8 regarding Redemption of Real Property After Sale.

IRM 5.11.6 Notice of Levy in Special Cases, regarding Revision for Bipartisan Budget Act of 2018, Section 41104. 7/16/2018 (PDF)

An IRM procedural update, effective 07/16/2018, was issued to revise IRM 5.11.6 regarding Revision for Bipartisan Budget Act of 2018, Section 41104.

IRM 5.11.7.2.7 H.R.1, Tax Cuts and Jobs Act - 2/27/2018 (PDF)

An IRM procedural update, effective 2/27/2018, was issued to revise IRM 5.11.7.2.7 regarding H.R.1, Tax Cuts and Jobs Act.

IRM 5.11.7.2.7 H.R.1, Tax Cuts and Jobs Act Clarification - 03/19/2018 (PDF)

An IRM procedural update, effective 03/19/2018, was issued to revise IRM 5.11.7.2.7 regarding H.R.1, Tax Cuts and Jobs Act Clarification.

IRM 5.19.1 IRM(s) Subsection(s): 5.19.1 - 01/07/2019 (PDF)

An IRM procedural update, effective 01/07/2019, was issued to revise IRM 5.19.1 regarding 2019 IDRS and AM Updates.

IRM 5.19.1 Obtain and Verify Levy Sources - 11/13/2018 (PDF)

An IRM procedural update, effective 11/13/2018, was issued to revise IRM 5.19.1.4.4.2 regarding Obtain and Verify Levy Sources.

IRM 5.19.1 Passport changes - Revocation & Expedited Decertification -7/15/2019 (PDF)

An IRM procedural update, effective 07/15/2019, was issued to revise IRM 5.19.1 regarding Passport Changes - Revocation & Expedited Decertification.

IRM 5.19.1 Transfer Number Changes - 9/9/2019 (PDF)

An IRM procedural update, effective 09/09/2019, was issued to revise IRM 5.19.1 regarding Transfer Number Changes.

IRM 5.19.1 Transfer PIN Procedures and FY 20 changes - 10/01/2019

An IRM procedural update, effective 10/01/2019, was issued to revise IRM 5.19.1 regarding Transfer PIN Procedures and FY 20 Changes.

IRM 5.19.9 H.R.1, Tax Cuts and Jobs Act - 2/27/2018 (PDF)

An IRM procedural update, effective 02/27/2018, was issued to revise IRM 5.19.9 regarding H.r.1, Tax Cuts and Jobs Act.

IRM 5.19.9.2 H.R.1, Tax Cuts and Jobs Act Clarification - 03/19/2018 (PDF)

An IRM procedural update, effective 03/19/2018, was issued to revise IRM 5.19.9 regarding H.R.1, Tax Cuts and Jobs Act Clarification.

All Published Guidance - the Internal Revenue Manual

To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.