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Part 5 - Collecting Process

This page contains interim guidance relating to instructions in IRM Part 5 currently in effect but not yet published in the Internal Revenue Manual (IRM).

IRM 5.7.1 Interim Guidance for FTD Alert Contact Procedures
An interim guidance memo effective 02/23/2016 was issued to revise IRM 5.7.1 to provide additional guidance on contacting taxpayers in FTD Alert cases.

IRM 5.7.1 Interim Guidance for FTD Alert Procedures
The purpose of this interim guidance memorandum is to provide new guidance to Group Managers and Revenue Officers regarding FTD Alert procedures as it relates to the settlement of the national grievance.

IRM 5.7.1 Interim Guidance for FTD alert Telephone Contact Procedures
In response to the continuing threat of phone scams, phishing and identity theft, we are changing our practice of making initial contact on FTD Alerts by telephone. This interim guidance memorandum provides new guidance to Revenue Officers regarding FTD Alert telephone contact procedures.

IRM 5.7.4 Trust Fund Recovery Penalty (TFRP) Case Processing
This memorandum provides interim guidance for Collection employees on the processing of Trust Fund Recovery Penalty (TFRP) cases. Please ensure this information is distributed to all affected employees within your organization. This guidance is effective July 11, 2016.

IRM 5.8 Removal of Application Fee Shortfall Allowance for Offer in Compromise
This memorandum removes the requirement to request the application fee shortfall amount as a perfection issue. Offers received with less than the required application fee of $186, will revert back to meeting not processable criteria unless the low income certification box is checked.

IRM 5.8.2 Offer in Compromise Filing Compliance and Case Perfection
This memorandum adds filing compliance to the not processable criteria used to determine offers that are returned without investigation.

IRM 5.8.4 Reissuance of Interim Guidance on Investigation of Offers under Appeal's Jurisdiction
The purpose of this memorandum is to reissue interim guidance (IG) SBSE-05-0615-0047 titled Investigation of Offers under Appeals Jurisdiction, dated June 8, 2015 and add a note to IRM 5.8.4.15.4(1) regarding assigning and reassigning an Appeals Referral Investigation (ARI).

IRM 5.8.4 Mandatory Use of Letters on Automated Offer in Compromise (AOIC)
An interim guidance memo effective 10/14/2009 was issued for Specialty Collection employees and supplements the procedures found in Internal Revenue Manual (IRM) 5.8.4.8, Taxpayer Contact.

IRM 5.8.5 Calculation of Reasonable Collection Potential in Certain Offers in Compromise Cases
This memorandum provides interim guidance (IG) for Collection employees and supplements the procedures found in Internal Revenue Manual (IRM) 5.8.5, Offers in Compromise - Financial Analysis, and IRM 5.8.7, Offers in Compromise, Return, Terminate, Withdraw, and Reject Processing. This guidance will be incorporated into the next revision of these IRM sections.

IRM 5.8.7 Interim Guidance for Communications with Appeals
An interim guidance memo effective 09/30/2015 was issued to clarify the procedures to follow when it is necessary to send supplemental information to Appeals.

IRM 5.9.1 Processing Installment Agreement Requests for Post-Petition Liabilities when a Taxpayer is in Bankruptcy
This memorandum provides guidance on processing installment agreement requests when a taxpayer is in bankruptcy.

IRM 5.9.4 - Processing the Individual Shared Responsibility Payment (SRP) in Bankruptcy Cases
This memorandum provides guidance on Insolvency caseworker responsibilities for handling the Individual Shared Responsibility Payment (SRP) assessed under MFT 35.

IRM 5.9.12 Interim Guidance on Processing the MFT 65, Individual Shared Responsibility Payment (SRP) Mirror Assessment, in Bankruptcy Cases
An interim guidance memo effective 1/1/2016 was issued to revise several Part 5 IRMs regarding MFT 65, the Individual Shared Responsibility Payment (SRP) Mirror Assessment.

Part 5 - Collecting Process (continued)
Interim Guidance related to collecting activities which include selecting, identifying, assigning, and settling cases.

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

Page Last Reviewed or Updated: 01-Dec-2016