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Part 5 - Collecting Process (continued)

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 5.11.2.2.4 Notice of Levy, Serving Levies, Releasing Levies, and Returning Property - 11/03/2016
An IRM procedural update, effective 11/03/2016, was issued to revise IRM 5.11.2.2.4 regarding Notice of Levy, Serving Levies, Releasing Levies, and Returning Property.

IRM 5.11.5 Levy on Wages, Salary, and Other Income
An IRM procedural update, effective 03/28/2016, was issued to revise IRM 5.11.5 regarding updates to Levy on Wages, Salary, and Other Income.

IRM 5.11.6 Notice of Levy in Special Cases, regarding Levy on Other Government Payments
An IRM procedural update, effective 03/28/2016, was issued to revise IRM 5.11.6 regarding Levy on Other Government Payments.

IRM 5.11.6 Notice of Levy in Special Cases, regarding updates to Securities-Stocks, Bonds, Mutual Funds, etc.
An IRM procedural update, effective 02/25/2016, was issued to revise IRM 5.11.6.8 regarding updates to Notice of Levy in Special Cases.

IRM 5.11.6.2 Funds in Pension or Retirement Plans
The IPU 16U1064 issued 06-14-2016 for IRM 5.11.6.2 has been revised to clarify the examples of flagrant conduct and now allows the taxpayer to submit a written request to the Service to levy the assets in the retirement account.

IRM 5.19.1 Campus Balance Due ACS Form 8821 - 11-03-2016
An IRM procedural update, effective 11/03/2016, was issued to revise IRM 5.19.1 regarding Campus Balance Due ACS Form 8821.

IRM 5.19.1 Internal Revenue Manual (IRM) Deviation from Obtaining and Verifying Levy Sources and Phone Numbers
The purpose of this memo is to issue guidance for SB/SE Campus Collection employees to improve efficiency when working collection cases. This applies to ACS call site, ACS Support, and CSCO employees working inventory, correspondence and/or handling incoming phone calls during the deviation period.

IRM 5.19.4 New ACA Subsection, Levy Information, Procedures for Filing NFTL
An IRM procedural update, effective 10/31/2016, was issued to revise IRM 5.19.4 regarding New ACA Subsection; Levy Information; Procedures for Filing NFTL.

IRM 5.19.21 Campus Procedures for Handling Identity Theft regarding Campus Procedures for Handling Identity Theft
An IRM procedural update, effective 01/25/2016, was issued to revise IRM 5.19.21 regarding Campus Procedures for Handling Identity Theft.

IRM 5.19.21 Campus Procedures for Handling Identity Theft, regarding IDT Source Codes; KCSC IDTVA Mailing Address
An IRM procedural update, effective 03/15/2016, was issued to revise IRM 5.19.21 regarding IDT Source Codes; KCSC IDTVA Mailing Address.

Part 5 - Collecting Process
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: 09-Jan-2017