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

An interim guidance memorandum, Reissuance of Utilization of Taxpayer Assistance Centers for Large Cash Payments, effective April 8, 2021, was issued to revise IRM 5.1.2.

IRM 5.1.2.4.5.1 Interim Guidance Change to Remittance/Document Transmittal Controls (PDF)

Interim Guidance Change to Remittance/Document Transmittal Controls, effective 2/10/2021 was issued to revise IRM 5.1.2.4.5.1 regarding Form 3210 and Form 795/795A Follow Up.

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 5.1.9 Interim Guidance for Collection Due Process (CDP) Requests -1/2021 (PDF)

An interim guidance memorandum dated January 7, 2021 was issued for a test of expanded guidance for Collection Due Process (CDP) Rapid Response Appeals Process (RRAP) procedures.

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

Interim guidance Extension of Temporary Guidance for Field Collection and Specialty Collection Offer In Compromise Procedures During the COVID 19 Pandemic and Resumption of NFTL Procedures, effective March 23, 2021, was issued to revise IRMs 5.1.10; 5.1.12; 5.8.4; 5.12.2; 5.14.1; 5.15.1; 5.16.1.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.19.25.11 where the guidance has been incorporated. This link will be removed on 4/19/2021.

IRM 5.7.3 New Guidance for Form 2751, Proposed Assessment of the Trust Fund Recovery Penalty (PDF)

Interim guidance memorandum, New Guidance for Form 2751, Proposed Assessment of the Trust Fund Recovery Penalty, effective 03/05/2021, was issued to revise IRMs 5.7.3, 5.7.4, and 5.7.6.

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 5.8.2 Interim Guidance on Completion of Initial Compliance Screening, Verification of Low-Income Waiver, and Filing of Notice of Federal Tax Lien on Offer Acceptances (PDF)

Interim guidance memorandum on Completion of Initial Compliance Screening, Verification of Low-Income Waiver, and Filing of Notice of Federal Tax Lien on Offer Acceptances, effective 2/22/2021, was issued to revise IRMs 5.8.2, 5.8.3 and 5.8.4.

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 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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.9.18.6.9 where the guidance has been incorporated. This link will be removed on 5/5/2021.

IRM 5.11.1 Eliminate Additional Administrative Warning of Enforcement (PDF)

An IRM procedural update, effective 12/09/2020, was issued to revise IRM 5.11.1 regarding the Elimination of the Additional Administrative Warning of Enforcement.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.11.1 where the guidance has been incorporated. This link will be removed on 5/5/2021.

IRM 5.11.2 Deviation for Pre and Post Levy Actions Involving Recovery Rebates to Individuals (PDF)

Interim guidance memorandum, Deviation for Pre and Post Levy Actions Involving Recovery Rebates to Individuals, effective March 18, 2021, was issued to revise IRMs 5.11.2 and 5.19.4.

IRM 5.11.2 Pre and Post Levy Actions Involving Economic Impact Payments (Deviation) (PDF)

An interim guidance memorandum dated January 20, 2021 was issued to implement a temporary deviation that provides guidance as to the collection activities that modify release of levy procedures in certain situations.

IRM 5.11.2 Warning of Enforcement - 02/22/2021

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.11.2.2.2.1 where the guidance has been incorporated. This link will be removed on 5/7/2021.

IRM 5.11.2.2.2 Documenting ICS History When Levy Generation Fails

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.11.2.2.2 where the guidance has been incorporated. This link will be removed on 5/7/2021.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.17.8 where the guidance has been incorporated. This link will be removed on 5/5/2021.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.19.1 where the guidance has been incorporated. This link will be removed on 5/7/2021.

IRM 5.19.1 Exception of 2019 Tax Return Filing Compliance For Campus IAs Extended - 3/19/2021 (PDF)

An IRM procedural update, effective 03/19/2021, was issued to revise IRM 5.19.1 regarding Exception of 2019 Tax Return Filing Compliance For Campus IAs Extended.

IRM 5.19.1 Requirements for Collection Information Statement (CIS)

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.19.1 where the guidance has been incorporated. This link will be removed on 5/7/2021.

IRM 5.19.1 Transfer Number Changes - 9/9/2019

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.19.1 where the guidance has been incorporated. This link will be removed on 5/5/2021.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.19.1 where the guidance has been incorporated. This link will be removed on 5/5/2021.

IRM 5.19.1.2.5 ACS/ACSS Case Processing Authority Level - 02/02/2021 (PDF)

An IRM procedural update, effective 02/02/2021, was issued to revise IRM 5.19.1 regarding ACS/ACSS Case Processing Authority Level.

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.

IRM 5.19.13.2.3 ACS and ACSS Case Processing Authority Level - 02/04/2021 (PDF)

An IRM procedural update, effective 02/04/2021, was issued to revise IRM 5.19.13 regarding ACS and ACSS Case Processing Authority Level.

IRM 5.19.17 ACS/ACSS Case Processing Authority Level (PDF)

An IRM procedural update, effective 03/03/2021, was issued to revise IRM 5.19.17 regarding ACS/ACSS Case Processing Authority Level.

IRM 5.19.17.2.1.2 ACS/ACSS Case Processing Authority Level - effective 03/03/2021 (PDF)

An IRM procedural update, effective 03/03/2021, was issued to revise IRM 5.19.17 regarding ACS/ACSS Case Processing Authority Level.

All Published Guidance - the Internal Revenue Manual

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