Part 5 - Collecting Process

 

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

This IG memo reissues guidance in SBSE-05-0121-0005 for a test of expanded CDP Rapid Response Appeals Process (RRAP) procedures, effective September 9, 2021. This IG memo expands the criteria for CDP cases that qualify for CDP RRAP processing under IRM 5.1.9.3.3.2.1, RRAP.

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

This memorandum rescinds and replaces Interim Guidance memorandum SBSE-05-0122-0008, Continuation of Temporary Guidance for Field Collection and Specialty Collection Offers in Compromise Procedures During the COVID 19 Pandemic and Resumption of NFTL Procedures issued January 24, 2022.

IRM 5.1.11 Foreign Account Tax Compliance Act (FATCA) research and use in Field and Specialty Collection programs PDF

This memorandum is to provide guidance to Field Collection, Specialty Collection Insolvency/OIC personnel, and Office of Fraud Enforcement employees when FATCA research is required. This guidance is effective 8/16/21 and will be incorporated into the affected IRMs.

IRM 5.1.12 Private Debt Collection PDF

This memorandum provides interim guidance to Field Collection revenue officers working accounts with a related entity assigned to a private collection agency (PCA). Effective date December 14, 2021. IRM 5.1.12.

IRM 5.7.3 Interim Guidance on the Definition of an Imminent Assessment Statute Expiration Date (ASED) Case PDF

This memorandum provides interim guidance to revenue officers responsible for conducting Trust Fund Recovery Penalty (TFRP) investigations, until IRM 5.7.3.2.1 is revised.

IRM 5.7.3 IRM Deviation: Procedures for Addressing the Impact of COVID-19 Employer Tax Relief on the Trust Fund Recovery Penalty (TFRP) Program PDF

This guidance supersedes IRM deviation memorandum SBSE-05-1221-0070 and provides guidance on postponing assessment of the TFRP on certain 2020 and 2021 employment tax periods as a result of the effect of the CARES Act, the FFCRA, Notice 2020-65, as modified by Notice 2021-11, the CAA, and the ARP on the calculation of the penalty.

IRM 5.7.3 New Guidance for Form 2751, Proposed Assessment of the Trust Fund Recovery Penalty (PDF) 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 5.8.1 Interim Guidance on Offers in Compromise Involving Internal Revenue Code (IRC) §965 (Repatriation Tax or Transition Tax)

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.8.2 where the guidance has been incorporated. This link will be removed on 5/26/2022.

IRM 5.8.1 Interim Guidance on Refund Recoupments PDF

Interim Guidance on Refund Recoupments memorandum effective October 28, 2021 with the impacted IRMs 5.8.1, 5.8.4, 5.8.6, 5.8.8, 5.19.7.

IRM 5.8.2 Interim Guidance Involving IRS Received Date on Related Offers PDF

This interim guidance issues supplemental guidance to IRMs 5.8.2, 5.8.4, and 5.8.8 relating to the correct IRS received dates for related offers.

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

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 5.8.2 where the guidance has been incorporated. This link will be removed on 5/26/2022.

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) 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 5.8.2 Temporary Deviation on Offers in Compromise Involving Delayed Processing of Tax Years 2020 and 2021 IMF & Tax Year 2021 BMF Tax Returns PDF

The purpose of this memo is to extend the temporary guidance for employees of Specialty Collection Offer in Compromise, when a 2020/2021 IMF or 2021 BMF tax return has not processed due to a revised processing schedule as a result of the COVID-19 pandemic. This does not apply to 2019 tax return

IRM 5.8.4 Interim Guidance on Initial Compliance Screening Timeframes PDF

This memorandum issues guidance on the initial compliance screening timeframes for all Specialty Collection Offer in Compromise Offer Examiners and Offer Specialists. This guidance will be incorporated into IRM 5.8.4, OIC Investigation, within two years from the effective date of this memorandum.

IRM 5.9.3.12.1 New Third Party Contact Requirements (PDF) 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 Addressing Unfiled Returns; Calculating Interest on Manually Prepared Claims - 6/14/2021 PDF

An IRM procedural update was issued to revise IRM 5.9.13 regarding Addressing Unfiled Returns and Calculating Interest on Manually Prepared Claims.

IRM 5.9.13 CARES Act Section 2302 Deferment in Bankruptcy (PDF) 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) 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 5.11.1 Eliminate Additional Administrative Warning of Enforcement (PDF) 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 5.11.2 Deviation for Pre and Post Levy Actions Involving Recovery Rebates to Individuals (PDF) 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 Levy Actions Involving FEMA COVID-19 Funeral Assistance Funds (Deviation) (PDF) PDF

An interim guidance memorandum effective 4/30/2021 was issued to temporarily revise IRMs 5.11.2 and 5.19.4 regarding levy actions involving FEMA COVID-19 Funeral Assistance Funds.

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

Commissioner’s Rollout on Liability Collection for Balance Due.

IRM 5.19.1 Exception of 2019 and 2020 Tax Return Filing Compliance For Campus IAs - 7/1/2021 PDF

An IRM procedural update, effective 07/01/2021, was issued to revise IRM 5.19.1 regarding Exception of 2019 and 2020 Tax Return Filing Compliance For Campus IAs.

IRM 5.19.1 Exception of 2019 Tax Return Filing Compliance For Campus IAs Extended - 3/19/2021 (PDF) 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 Online Payment Agreement Programming Changes; Notices for Deferred Social Security Tax; PCA Payment Arrangements PDF

An IRM procedural update, effective 11/18/2021, was issued to revise IRM 5.19.1 regarding Online Payment Agreement Programming Changes; Notices for Deferred Social Security Tax; PCA Payment Arrangements.

IRM 5.19.1 Responding to Taxpayer Contact Regarding Letter 3064C; Other FY21 Changes PDF

An IRM procedural update, effective 09/14/2021, was issued to revise IRM 5.19.1 regarding Responding to Taxpayer Contact Regarding Letter 3064C; Other FY21 Changes.

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