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 Utilization of Taxpayer Assistance Centers for Large Cash Payments (PDF)

This memorandum provides instruction to Field Collection revenue officers to request services from the W&I division to process large cash payments from taxpayers assigned to the SB/SE division. This memorandum will remain in effect until IRM 5.1.2 is revised.

IRM 5.1.2.7 Reissuance of 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. This extends memo SBSE-05-0919-0029.

IRM 5.1.9 Interim Guidance Concerning the Timeliness of Collection Due Process (CDP) Hearing Requests for certain Automated Levy Program CDP Notices (PDF)

An interim guidance memorandum dated September 3, 2020 provides guidance in making timeliness determinations for CDP cases resulting from certain CDP levy notices generated by the automated State Income Tax Levy Program or Federal Payment Levy Program.

IRM 5.1.9 Interim Guidance for Collection Due Process (CDP) Requests (PDF)

An interim guidance memorandum dated July 6, 2020 was issued to revise guidance on CDP procedures until IRM 5.1.9, Collection Appeal Rights, is published. This revision will provide guidance in making timeliness determinations in certain CDP cases.

IRM 5.1.10 Temporary Guidance for Field Collection and Specialty Collection OIC Procedures During the COVID 19 Pandemic and Resumption of NFTL Procedures (PDF)

The purpose of this memorandum is to rescind and replace Interim Guidance memorandum SBSE 05-1020-0080 and extend the deviation waiving the requirement to make a field call to observe assets prior to the final recommendation as to acceptance of an Offer in Compromise.

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 5.7.2 Letter 903 Process Guidance During the COVID-19 Pandemic (PDF)

An interim guidance memorandum dated September 3, 2020 was issued to provide guidance on the Letter 903 Process during the COVID-19 Pandemic. This guidance will expire on December 31, 2020.

IRM 5.7.3 Procedures for Mitigating the Impact of the Coronavirus Aid, Relief, and Economic Security Act and Notice 2020-65 on the Trust Fund Recovery Penalty (PDF)

An interim guidance memorandum dated November 4, 2020 was issued to provide guidance to Field Collection employees working Trust Fund Recovery Penalty (TFRP) cases impacted by the CARES Act and Notice 2020-65. This guidance is effective 11/02/2020 through 04/30/2021.

IRM 5.8.1 Interim Guidance on Offers in Compromise Involving Internal Revenue Code (IRC) §965 (Repatriation Tax or Transition Tax) (PDF)

This memorandum issues guidance for employees of Specialty Collection, Offer in Compromise, when a Form 656, Offer in Compromise or Form 656-L, Offer in Compromise (Doubt as to Liability), is received for processing and the taxpayer is requesting to compromise tax periods which include assessed.

IRM 5.8.2 Interim Guidance Memorandum on Increase in Application Fee for Offer in Compromise (PDF)

In November 2003, the Service began charging an application fee for submission of an offer in compromise (OIC). Department of Treasury issued final regulations to increase the amount of the application fee. Effective April 27, 2020 the application fee for OICs will be $205.

IRM 5.9.3.12.1 New Third Party Contact Requirements (PDF)

An IRM procedural update, effective 05/26/2020, was issued to revise IRM 5.9.3.12.1 regarding New Third Party Contact Requirements.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.9.13 where the guidance has been incorporated. This link will be removed on 11/26/2020.

IRM 5.9.13 CARES Act Section 2302 Deferment in Bankruptcy (PDF)

An IRM procedural update, effective 09/14/2020, was issued to revise IRM 5.9.13 regarding CARES Act Section 2302 Deferment in Bankruptcy.

IRM 5.9.14 CARES Act Flag and ESRP Internal Contact Information (PDF)

An IRM procedural update, effective 09/14/2020, was issued to revise IRM 5.9.14 regarding CARES Act Flag and ESRP Internal Contact Information.

IRM 5.9.18 Insolvency Procedures ESRP MFT 43 (PDF)

An IRM procedural update, effective 01/23/2020, was issued to add IRM 5.9.18.6.9 regarding Insolvency Procedures ESRP MFT 43.

IRM 5.11.1 Issuing Letter 1058 Through CPS - 12/2/2019 (PDF)

An IRM procedural update, effective 12/02/2019, was issued to revise IRM 5.11.1 regarding Issuing Letter 1058 Through CPS.

IRM 5.11.2 Pre and Post Levy Actions Involving Paycheck Protection Program (PPP) Funds (PDF)

An interim guidance memorandum dated October 30, 2020 was issued to provide guidance as to the collection activities that modify release of levy procedures for the Paycheck Protection Program (PPP).

IRM 5.11.6.1 Issuing a Levy to an Exchange Holding Virtual Exchange (PDF)

An IRM procedural update, effective 01/08/2020, was issued to revise IRM 5.11.6 regarding Issuing a Levy to an Exchange Holding Virtual Exchange.

IRM 5.17.8 ESRP MFT 43 Liabilities (PDF)

An IRM procedural update, effective 01/23/2020, was issued to revise IRM 5.17.8 regarding ESRP MFT 43 Liabilities.

IRM 5.19.1 Commissioner’s Rollout on Liability Collection for Balance Due (PDF)

Commissioner’s Rollout on Liability Collection for Balance Due.

IRM 5.19.1 CSCO and ACSS Temporary Correspondence Change; Passport Removal (PDF)

An IRM procedural update, effective 10/14/2020, was issued to revise IRM 5.19.1 regarding CSCO and ACSS Temporary Correspondence Change; Passport Removal.

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 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 Requirements for Collection Information Statement (CIS) 3/11/2020 (PDF)

An IRM procedural update, effective 03/11/2020, was issued to revise IRM 5.19.1 regarding Requirements for Collection Information Statement (CIS)

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 (PDF)

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 5.19.7 Additional Flexibility for Payments Required for Offers in Compromise (PDF)

An interim guidance memorandum dated September 8, 2020 was issued to provide guidance on flexibility for taxpayers who are temporarily unable to meet the payment terms on accepted offers due to the economic impact of COVID 19.

IRM 5.19.13 Commissioner’s Rollout of Campus Procedures for Securing Financial Information (PDF)

An IRM procedural update, effective 11/02/2020, was issued to revise IRM 5.19.13 regarding Commissioner’s Rollout of Campus Procedures for Securing Financial Information.

All Published Guidance - the Internal Revenue Manual

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