Part 5 - Collecting Process

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 5.8.11 Interim Guidance Memorandum - Offers Involving Professional Employer Organization and Reporting Agents (PDF)

This memorandum provides interim guidance (IG) for Collection employees and supplements the procedures found in Internal Revenue Manual (IRM) 5.8.11.2.2.1 - Public Policy or Equity Compelling Factors. This guidance will be incorporated into the next revision of IRM 5.8.11.

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 Redemption of Real Property After Sale - 5/3/2018 (PDF)

An IRM procedural update, effective 05/03/2018, was issued to clarify IRM 5.10.6.8(6) regarding language for calculating redemption amounts.

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 5.11.1 Managerial Approval - 12/18/2017 (PDF)

An IRM procedural update, effective 12/18/2017, was issued to revise IRM 5.11.1.3.5 regarding Managerial Approval.

IRM 5.11.2 Guidance for Section A11071 Extension of Time Limit for Contesting IRS Levy - 2/12/2018 (PDF)

An IRM procedural update, effective 02/12/2018, was issued to revise IRM 5.11.2 regarding Section A11071 Extension of Time Limit for Contesting IRS Levy.

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 5.19.9 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.