part5-collecting-process
part5-collecting-process
Table of Contents
- 5.1 General Collecting Procedures
- 5.1.1 Miscellaneous Guidelines
- 5.1.2 Remittances, Form 809 and Designated Payments
- 5.1.3 Safety, Employee, and Security Programs
- 5.1.4 Jeopardy, Termination, Quick and Prompt Assessments
- 5.1.5 Balancing Civil and Criminal Cases
- 5.1.7 Government Agencies, Federal Employees/Retirees, Military Personnel and Department of Defense Employees
- 5.1.8 Courtesy Investigations
- 5.1.9 Collection Appeal Rights
- 5.1.10 Taxpayer Contacts
- 5.1.11 Delinquent Return Accounts
- 5.1.12 Cases Requiring Special Handling
- 5.1.14 Field Collection Techniques and Other Assignments
- 5.1.15 Abatements, Reconsiderations and Adjustments
- 5.1.17 Third Party Contacts
- 5.1.18 Locating Taxpayers and their Assets
- 5.1.19 Collection Statute Expiration
- 5.1.20 Collection Inventory
- 5.1.21 Collecting from Limited Liability Companies
- 5.1.30 Strategic Approach to Casework
- 5.1.31 Workload Management
- 5.2 Reports
- 5.2.1 Collection Time Reporting
- 5.2.2 Collection Reports
- 5.2.4 Collection Reports Overview
- 5.3 Entity Case Management Systems
- 5.4 Case Processing
- 5.4.10 General Case Processing
- 5.4.11 CCP Installment Agreements
- 5.4.12 Field Office Resource Team
- 5.4.13 CCP General Procedures
- 5.5 Insolvencies, Decedents Estates and Estate Taxes
- 5.6 Collateral Agreements
- 5.7 Trust Fund Compliance
- 5.7.1 FTD Alerts
- 5.7.2 Monthly Filing and Special Deposits
- 5.7.3 Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty (TFRP)
- 5.7.4 Investigation and Recommendation of TFRP
- 5.7.5 Collectibility Determination
- 5.7.6 Trust Fund Penalty Assessment Action
- 5.7.7Payment Application and Refund Claims
- 5.7.8In-Business Repeater Trust Fund Taxpayers
- 5.7.9Federal Contractors
- 5.8 Offer in Compromise
- 5.8.1 Overview
- 5.8.2 Offer Receipts
- 5.8.3Processability
- 5.8.4Investigation
- 5.8.5Financial Analysis
- 5.8.6Collateral Agreements
- 5.8.7Return, Terminate, Withdraw, and Reject Processing
- 5.8.8Acceptance Processing
- 5.8.9Possible Actions on Accepted Offers
- 5.8.10Special Case Processing
- 5.8.11Effective Tax Administration
- 5.8.12Independent Administrative Review
- 5.9 Bankruptcy and Other Insolvencies
- 5.9.1 Overview of Bankruptcy
- 5.9.2 The Bankruptcy Code and Collection
- 5.9.3 Debtors’ Delinquent Accounts
- 5.9.4 Common Bankruptcy Issues
- 5.9.5 Opening a Bankruptcy Case
- 5.9.6 Processing Chapter 7 Bankruptcy Cases
- 5.9.7Processing Chapter 9 and Chapter 15 Bankruptcy Cases
- 5.9.8Processing Chapter 11 Bankruptcy Cases
- 5.9.9Processing Chapter 12 Bankruptcy Cases
- 5.9.10Processing Chapter 13 Bankruptcy Cases
- 5.9.11Insolvency Mail Processing
- 5.9.12Insolvency Automated Processes
- 5.9.13Manual Proofs of Claim and Common Claim Issues
- 5.9.14Electronic Proofs of Claim and Automated Proofs of Claim
- 5.9.15Payments in Bankruptcy
- 5.9.16Insolvency Case Monitoring
- 5.9.17Closing a Bankruptcy Case
- 5.9.18Automated Discharge System (ADS)
- 5.9.19Insolvency Disclosure and Telephone Procedures
- 5.9.20Non-Bankruptcy Insolvencies
- 5.10 Seizure and Sale
- 5.10.1 Pre-Seizure Considerations
- 5.10.2 Securing Approval for Seizure Actions and Post-Approval Actions
- 5.10.3 Conducting the Seizure
- 5.10.4 Actions Prior to Sale
- 5.10.5 Sale Procedures
- 5.10.6 Post Sale Actions and Responsibilities of Advisory
- 5.10.7 Acquired Property and Property Redeemed by the United States
- 5.10.8 Judicial Sales
- 5.11 Notice of Levy
- 5.11.1 Background, Pre-Levy Actions & Restrictions on Levy
- 5.11.2 Serving Levies, Releasing Levies and Returning Property
- 5.11.3 Jeopardy Levy without a Jeopardy Assessment
- 5.11.4 Bank Levies
- 5.11.5 Levy on Wages, Salary, and Other Income
- 5.11.6 Notice of Levy in Special Cases
- 5.11.7 Automated Levy Programs
- 5.12 Federal Tax Liens
- 5.13 Collection Quality Measurement
- 5.13.1 Embedded Quality Administrative Guidelines
- 5.13.2Embedded Quality Attribute Definitions
- 5.13.4Offer in Compromise/Embedded Quality Attribute Definitions
- 5.13.5Offer In Compromise/Collection Quality Measurement System Reviewer’s Requirements
- 5.13.6Collection Quality Measurement System Insolvency Reviewer Guidelines
- 5.14 Installment Agreements
- 5.14.1 Securing Installment Agreements
- 5.14.2 Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED)
- 5.14.3 Deadlines and Payments and Requests for Installment Agreements Made to Delay Collection
- 5.14.4Financial Reviews, Below Deferral Level Accounts, Joint and Several Liability Relief Under IRC Section 6015, Withdrawals and Multiple Entities
- 5.14.5Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements
- 5.14.7BMF Installment Agreements
- 5.14.8Monitoring of Installment Agreements
- 5.14.9Approval, Independent Review, Appeals, and Disposition of Documents
- 5.14.10Payroll Deduction Agreements and Direct Debit Installment Agreements
- 5.14.11Defaulted Installment Agreements, Terminated Agreements and Appeals of: Proposed Terminations (Defaults), and Terminated Installment Agreements
- 5.14.12Monitoring Levy Payments — General
- 5.15 Financial Analysis
- 5.15.1 Financial Analysis Handbook
- 5.16 Currently Not Collectible
- 5.16.1 Currently Not Collectible
- 5.17 Legal Reference Guide for Revenue Officers
- 5.17.1 General Information
- 5.17.2Federal Tax Liens
- 5.17.3Levy and Sale
- 5.17.4Suits by the United States
- 5.17.5Suits Against the United States
- 5.17.6Summonses
- 5.17.7Liability of Third Parties for Unpaid Employment Taxes
- 5.17.8General Provisions of Bankruptcy
- 5.17.9Chapter 7 Bankruptcy (Liquidation)
- 5.17.10Chapter 11 Bankruptcy (Reorganization)
- 5.17.11Chapter 13 Bankruptcy (Individuals with Regular Income)
- 5.17.12Investigations and Reports
- 5.17.13Insolvencies and Decedents’ Estates
- 5.17.14Fraudulent Transfers and Transferee and Other Third Party Liability
- 5.17.15Termination and Jeopardy Assessments and Jeopardy Collection
- 5.18 Liability Determination
- 5.19 Liability Collection
- 5.19.1Balance Due
- 5.19.2 Return Delinquency
- 5.19.3 Backup Withholding Program
- 5.19.4 Enforcement Action
- 5.19.5 ACS Inventory
- 5.19.6ACS Support
- 5.19.7Campus Collection Programs
- 5.19.8Collection Appeal Rights
- 5.19.9Automated Levy Programs
- 5.19.10Collection Operations Transcript Processing
- 5.19.11Withholding Compliance Program
- 5.19.12Centralized Case Processing – Liens
- 5.19.14Trust Fund Recovery Penalty (TFRP)
- 5.19.15Federal Agency Delinquency (FAD)
- 5.20 Abusive Tax Avoidance Transactions
- 5.20.1Overview
- 5.20.2Time Reporting
- 5.20.3Third Party Contacts
- 5.20.4Summons Procedures
- 5.20.5Offer In Compromise Procedures
- 5.20.6Whipsaw Assessments
- 5.20.7Monitoring of IRC 7407 & 7408 Injunctions
- 5.20.8Promoter/Preparer Penalties
- 5.20.9Employment Tax Stop Filer Cases
- 5.21 International and Insular Issues
- 5.24 Central Withholding Agreement (CWA) Program
- 5.24.1Overview
- 5.24.2Case Development
- 5.24.3Case Processing Guidelines
