Part 5. Collecting Process

Table of Contents

5.1 Field Collecting Procedures

• 5.1.1 Miscellaneous Collection Procedures
• 5.1.2 Remittances, Form 809 and Designated Payments
• 5.1.3 Safety, Security, and Control
• 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 Investigations
• 5.1.12 Cases Requiring Special Handling
• 5.1.14 Field Collection Techniques and Other Assignments
• 5.1.15 Abatements, Reconsiderations and Adjustments
• 5.1.18 Locating Taxpayers and their Assets
• 5.1.19 Collection Statute Expiration
• 5.1.20 Collection Inventory
• 5.1.21 Collecting from Limited Liability Companies
• 5.1.22 Disclosure
• 5.1.23 Taxpayer Representation
• 5.1.24 Third-Party Payer Arrangements for Employment Taxes
• 5.1.25 IDRS and Data Security for Collection
• 5.1.28 Identity Theft for Collection Employees
• 5.1.29 Petition for Remission Program
• 5.1.32 Whistleblower Claims in Field Collection
• 5.1.33 Field Collection Fraud Development

5.2 Reports

• 5.2.1 Collection Time Reporting
• 5.2.4 Collection Reports

5.3 Entity Case Management Systems

• 5.3.1 ENTITY Case Management System (ENTITY)

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 General CCP and Clerical Procedures

5.5 Decedent Estates and Estate Taxes

• 5.5.1 Decedent and Estate Tax Accounts
• 5.5.2 Probate Proceedings
• 5.5.3 Working Decedent Cases
• 5.5.4 Proof of Claim Procedures in Decedent Cases
• 5.5.5 Processing Estate and Gift Tax Extensions
• 5.5.6 Collection on Accounts with Special Estate Tax Elections
• 5.5.7 Collecting Estate Tax
• 5.5.8 Advisory Responsibilities for Processing Estate Tax Liens
• 5.5.9 Collecting Gift Tax and Generation-Skipping Transfer Tax

5.6 Collateral Agreements

• 5.6.1 Collateral Agreements and Security Type Collateral
• 5.6.2 Maintenance

5.7 Trust Fund Compliance

• 5.7.1 FTD Alerts
• 5.7.2 Letter 903 Process
• 5.7.3 Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty (TFRP)
• 5.7.4 Investigation and Recommendation of the TFRP
• 5.7.5 Collectibility Determination
• 5.7.6 Trust Fund Penalty Assessment Action
• 5.7.7 Payment Application and Refund Claims
• 5.7.8 In-Business Repeater or Pyramiding Taxpayers
• 5.7.9 Federal Contractors
• 5.7.10 Control Point Monitoring (CPM) Trust Fund Recovery Penalty (TFRP) Case Processing

5.8 Offer in Compromise

• 5.8.1 Overview
• 5.8.2 Centralized Offer in Compromise Initial Processing and Processability
• 5.8.3 Centralized Offer in Compromise Transfers, Perfection, and Case Building
• 5.8.4 Investigation
• 5.8.5 Financial Analysis
• 5.8.6 Collateral Agreements
• 5.8.7 Return, Terminate, Withdraw, and Reject Processing
• 5.8.8 Acceptance Processing
• 5.8.9 Actions on Post-Accepted Offers
• 5.8.10 Special Case Processing
• 5.8.11 Effective Tax Administration
• 5.8.12 Independent 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
• 5.9.7 Processing Chapter 9 and Chapter 15 Bankruptcy Cases
• 5.9.8 Processing Chapter 11 Bankruptcy Cases
• 5.9.9 Processing Chapter 12 Bankruptcy Cases
• 5.9.10 Processing Chapter 13 Bankruptcy Cases
• 5.9.11 Insolvency Mail Processing
• 5.9.12 Insolvency Automated Processes
• 5.9.13 Manual Proofs of Claim and Common Claim Issues
• 5.9.14 Automated Proofs of Claim (APOC)
• 5.9.15 Payments in Bankruptcy
• 5.9.16 Insolvency Case Monitoring
• 5.9.17 Closing a Bankruptcy Case
• 5.9.18 Automated Discharge System (ADS)
• 5.9.19 Insolvency Disclosure and Telephone Procedures
• 5.9.20 Non-Bankruptcy Insolvencies
• 5.9.21 Electronic Proofs of Claim (EPOC)

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
• 5.10.9 Property Appraisal and Liquidation Specialists (PALS) Valuation Standards and Guidelines

5.11 Notice of Levy

• 5.11.1 Background, Pre-Levy Actions, Restrictions on Levy & Post-Levy Actions
• 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

• 5.12.1 Lien Program Overview
• 5.12.2 Notice of Lien Determinations
• 5.12.3 Lien Release and Related Topics
• 5.12.4 Judicial/Non-Judicial Foreclosures
• 5.12.5 Redemptions
• 5.12.6 Appeals Processes Involving Liens
• 5.12.7 Notice of Lien Preparation and Filing
• 5.12.8 Notice of Lien Refiling
• 5.12.9 Withdrawal of Notice of Federal Tax Lien
• 5.12.10 Lien Related Certificates
• 5.12.11 Lien Special Topics

5.13 Collection Quality Measurement

• 5.13.1 Embedded Quality Collection Field Organizations Administrative 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, Payments, and Requests for Installment Agreements Made to Delay Collection
• 5.14.4 Withdrawals and Installment Agreements with Special Circumstances
• 5.14.5 Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements
• 5.14.7 BMF Installment Agreements
• 5.14.9 Independent Review and Appeals
• 5.14.10 Payroll Deduction Agreements and Direct Debit Installment Agreements
• 5.14.11 Defaulted Installment Agreements, Terminated Agreements and Appeals of: Proposed Terminations (Defaults), and Terminated Installment Agreements
• 5.14.13 Routine and Manually Monitored Installment Agreement Dispositions

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
• 5.17.2 Federal Tax Liens
• 5.17.3 Levy and Sale
• 5.17.4 Suits by the United States
• 5.17.5 Suits Against the United States
• 5.17.6 Summonses
• 5.17.7 Liability of Third Parties for Unpaid Employment Taxes
• 5.17.8 General Provisions of Bankruptcy
• 5.17.9 Chapter 7 Bankruptcy (Liquidation)
• 5.17.10 Chapter 11 Bankruptcy (Reorganization)
• 5.17.11 Chapter 13 Bankruptcy (Individuals with Regular Income) and Chapter 12 Bankruptcy (Family Farmers or Fishermen with Regular Income)
• 5.17.12 Investigations and Reports
• 5.17.13 Insolvencies and Decedents' Estates
• 5.17.14 Fraudulent Transfers and Transferee and Other Third Party Liability
• 5.17.15 Termination and Jeopardy Assessments and Jeopardy Collection

5.18 Liability Determination

• 5.18.1 Automated Substitute for Return (ASFR) Program
• 5.18.2 Business Returns IRC 6020(b) Processing

5.19 Liability Collection

• 5.19.1 Balance Due
• 5.19.2 Individual Master File (IMF) Return Delinquency
• 5.19.3 Backup Withholding Program
• 5.19.4 Enforcement Action
• 5.19.5 ACS Inventory
• 5.19.6 ACS Support
• 5.19.7 Monitoring Offer In Compromise
• 5.19.8 Collection Appeal Rights
• 5.19.9 Automated Levy Programs
• 5.19.11 Withholding Compliance Program
• 5.19.12 Centralized Lien Operation
• 5.19.13 Campus Procedures for Securing Financial Information
• 5.19.14 Trust Fund Recovery Penalty (TFRP)
• 5.19.15 Federal Agency Delinquency (FAD) Program
• 5.19.16 Compliance Services Collection Operations (CSCO) Clerical Procedures
• 5.19.17 Campus Procedures for Currently Not Collectible and Offers in Compromise
• 5.19.18 Federal Employee/Retiree Delinquency Initiative (FERDI)
• 5.19.19 Campus Collection International Case Processing (CCICP)
• 5.19.21 Campus Procedures for Handling Identity Theft
• 5.19.22 Business Master File (BMF) Return Delinquency
• 5.19.23 Restitution - Based Assessments Processing
• 5.19.24 Doubt as to Liability Offer in Compromise
• 5.19.25 Passport Program
• 5.19.26 Liability Collection, Campus Procedures for IRC 965 - Transition Tax on Untaxed Foreign Earnings
• 5.19.27 Bipartisan Budget Act (BBA) Assessment Processing

5.20 Abusive Tax Avoidance Transactions (ATAT)

• 5.20.1 Abusive Tax Avoidance Transaction Program
• 5.20.2 Abusive Tax Avoidance Transactions Time Reporting
• 5.20.3 Third Party Contacts
• 5.20.4 Summons Procedures
• 5.20.6 Whipsaw Assessments
• 5.20.7 Monitoring of Promoter/Preparer Injunctions (IRC 7407 and 7408)
• 5.20.8 Promoter/Preparer Investigations
• 5.20.10 Identification and Processing of Frivolous Documents
• 5.20.11 Examination Reconsiderations and Referrals
• 5.20.12 Initial Contact and Research Actions Related to Abusive Tax Avoidance Transactions cases

5.21 International and Insular Issues

• 5.21.1 Overview
• 5.21.2 Offshore Information Gathering Techniques
• 5.21.3 Collection Tools for International Cases
• 5.21.4 Payments Made in Foreign Currency
• 5.21.5 International Field Calls
• 5.21.6 Foreign Financial Account Reporting
• 5.21.7 Special Cases
• 5.21.8 Adjustments to International Cases