Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Part 5 - Collecting Process

IRM 5.1.10 Interim Guidance on Contacting Taxpayers

The purpose of this interim guidance is to clarify taxpayer contact procedures for revenue officers.

IRM 5.1.18 Interim Guidance for Revenue Officers Regarding Changes to Research Requirements for Certain Collection Cases

The purpose of this interim guidance memo is to provide changes for the dollar amounts when bankruptcy specialists close cases Currently Not Collectible (CNC), and provide changes for all Collection employees when certain research is required prior to closing cases as CNC or Installment Agreement.

IRM 5.8.2 Interim Guidance Memorandum - Actions for Offer in Compromise Accounts Requiring Mirroring; or the Input of Manual Closing Codes

This Interim Guidance (IG) supplements the procedures found in Internal Revenue Manual (IRM) 5.8.2; 5.8.3; 5.8.4; 5.8.7; and 5.8.8 and will be incorporated into the next revisions of those sections.

IRM 5.8.7 Reissuance of Interim Guidance on Perfection Issues Impacting Appeals of Offers in Compromise

This memorandum reissues the guidance in SBSE-05-0917-0057, Perfection Issues Impacting Appeals of Offers in Compromise, issued on September 18, 2017.

IRM 5.8.8 Interim Guidance Memorandum - Changes in Procedures for Public Inspection Files (PIF) for Accepted Offers in Compromise (OIC)

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.8.8 where the guidance has been incorporated. This link will be removed on 12/31/2018.

IRM 5.8.11 Interim Guidance Memorandum - Offers Involving Professional Employer Organization and Reporting Agents

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

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

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

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

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

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

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

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 Serving Levies, Releasing Levies and Returning Property, regarding Bipartisan Budget Act of 2018, Section 41104 - 7/16/2018

An IRM procedural update, effective 07/16/2018, was issued to revise IRM 5.11.2, regarding Revision for Bipartisan Budget Act of 2018, Section 41104.

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

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

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 Federal Payment Levy Program - FPLP is adding a new payment stream

This memorandum provides new information on the Federal Payment Levy Program (FPLP).

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

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

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 5.14 - Reissuance of Interim Guidance: Actions Required when Addressing Assessments Related to Employee Benefit Plans (MFT 74 and 76)

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.14, 5.16 and 5.19 where the guidance has been incorporated. This link will be removed on 12/31/2018.

IRM 5.19.1 Internal Controls, Transition from IRM 21.3.12 - 10/18/2017

An IRM procedural update, effective 10/18/2017, was issued to revise IRM 5.19.1 regarding Internal Controls; Transition from IRM 21.3.12.

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

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 User Fee Changes Resulting from the Bipartisan Budget Act of 2018 - 05/25/2018

An IRM procedural update, effective 05/25/2018, was issued to revise IRM 5.19.1 regarding User Fee Changes Resulting from the Bipartisan Budget Act of 2018.

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

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

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.

IRM 5.21.7 Interim Guidance Memorandum - Guidance for Withdrawing an Outbound Mutual Collection Assistance Request (MCAR) Case Referral

The purpose of this memorandum is to provide guidance to revenue officers regarding when to withdraw an outbound MCAR case referral.

All Published Guidance - the Internal Revenue Manual

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