Part 5 - Collecting Process

An interim guidance memorandum effective 5/31/2024 was issued to revise IRM 5.1.1 regarding the revised letter 4222 for abatement & adjustment.

An interim guidance memorandum effective 3/29/2024 was issued to provide temporary guidance for IRMs 5.1.10 and 5.7.1 regarding recording an initial contact action in ICS.

An interim guidance deviation memorandum, effective 7/25/2023, was issued to revise IRMs 5.1.15, 5.4.10, and 5.9.3 regarding IRM Deviation for Manual Adjustments of Taxpayer Accounts Related to COVID-19 Legislation.

An IRM procedural update, effective 09/01/2023, was issued to revise IRM 5.1.18 regarding Interim Guidance on Field Collection Safety During Field Contact.

An interim guidance memorandum effective 5/7/2024 was issued to revise IRMs 5.7.1 and 5.1.10 regarding Federal Tax Deposit (FTD) alert procedures.

An interim guidance memorandum effective 3/21/2024 was issued to revise IRMs 5.7.3, 5.7.4, and 5.7.6 regarding guidance for proposing assessment of the Trust Fund Recovery Penalty (TFRP) on tax periods with nonrefundable credits, social security tax deferrals, and/or pending Employee Retention Credit (ERC) claims.

An interim guidance memorandum effective 8/20/2024 was issued to deviate from IRM 5.7.10 regarding control point monitoring (CPM) procedures for trust fund recovery penalty (TFRP) cases with COVID-19 tax periods returned from appeals.

An interim guidance memorandum effective 10/4/2023 was issued to revise IRM 5.8.1 regarding Disclosure of Information to Spouses with Joint Tax Liabilities in Offer in Compromise Cases.

An interim guidance memorandum effective 4/22/2024 was issued to revise IRMs 5.8.1, 5.8.4, 5.8.5, 5.8.7, 5.8.8, 5.8.9, and 5.19.7 regarding obsoletion of Form 14640, Addendum to Form 656.

An interim guidance memorandum effective 4/22/2024 was issued to revise IRMs 5.8.1, 5.8.2, 5.8.4, and 5.8.8 regarding IRS received date for form 656.

An interim guidance memorandum, effective 6/26/2023 has been issued to revise IRM sections 5.8.2, 5.8.3, 5.8.4, 5.8.8, and 5.19.7 regarding ITINs, Liens, and ES Payments.

An interim guidance memorandum effective 6/17/2024 was issued to revise IRMs 5.8.4, 5.8.7, and 5.19.7 regarding electronic processing of Offer in Compromise (OIC) cases with Appeals.

An interim guidance memorandum effective 4/11/2024 was issued to revise IRMs 5.8.4, 5.8.7, and 5.19.7 regarding notice of federal tax lien filing for SCOIC employees.

An Interim Guidance Memorandum was issued effective 4/19/2023 to revise IRMs 5.8.4, 5.8.7 and 5.8.8 regarding the Printing of Documents for Offer in Compromise (OIC) Files.

An interim guidance memorandum effective 7/29/2026 was issued to revise IRMs 5.8.7, 5.8.8, and 5.8.12 regarding SCOIC electronic case approval.

An interim guidance memorandum effective 8/16/2024 was issued to revise IRM 5.8.8 regarding pen and ink changes to form 656 and addressing levies at acceptance processing.

An IRM procedural update, effective 08/09/2023, was issued to revise IRM 5.9.3 regarding Modifications to Letter 3164 Needed While the Automatic Stay is in Effect.

An IRM procedural update, effective 09/20/2023, was issued to revise IRM 5.9.3 regarding Removed Reference on Using the IAT Tool to Calculate the TFRP; Updated the Dollar Amount Considered Seriously Delinquent.

An IRM procedural update, effective 08/25/2023, was issued to revise IRM 5.9.4 regarding Add Modules with a C- Freeze to Refund Considerations/Problems; Change “Virtual Currency” to “Digital Assets”; Change “Advisory” to “CEASO”.

An IRM procedural update, effective 12/07/2023, was issued to revise IRM 5.9.8 regarding added guidance on Chap 11 case files; updated TFRP tolerance, documentation, payments made by a responsible person, and when to check the "changeable terms" box in the CPM.

IRM 5.9.13 Updated Guidance on ESRP Cases; Caution INTSTB Calculations

An IRM procedural update, effective 05/23/2023, was issued to revise IRM 5.11.2 regarding Updates for Form 668-R.

An IRM Procedural Updated, effective 1/26/2023 has been issued to revise IRM 5.19.1 regarding the requirement to use a Collection Information Statement (CIS) for certain NSIAs.

An IRM Procedural Update, Effective 12/20/2022 was issued to revise IRM 5.19.1 regarding an exception of 2020 & 2021 Tax Return Filing Compliance for Campus IA's Extended; Document Upload Tool (DUT) Updates.

An IRM procedural update, effective 10/02/2023, was issued to revise IRM 5.19.1 regarding Transfer Instructions for Taxpayers Calling to Verify Field Employee ID; Citation Linking to Centralized Authentication Policy.

An IRM procedural update, effective 05/01/2023, was issued to revise IRM 5.19.1 regarding Transfer PIN Accepted as Part of the Customer Callback Program.

An IRM procedural update, effective 07/25/2024, was issued to revise IRM 5.19.1 regarding update of reduced OPA DDIA user fee rate.

An IRM procedural update, effective 07/09/2024, was issued to revise IRM 5.19.1 regarding updates to reduced user fee rates for regular IA's; PDIA's; regular OPA & internal controls; TC 971 AC 043 input for IA's that haven't terminated.

An IRM Procedural Updated, effective 7/10/2023 has been issued to revise IRM 5.19.4 regarding Various updates, clarification, and edits.

An IRM Procedural Updated, effective 1/27/2023, has been issued to revise IRM 5.19.13 regarding the requirement to use a collection information statement for certain NSIA's. Paragraphs were revised to include DUI as an option to receive documents.

An IRM procedural update, effective 03/03/2021, was issued to revise IRM 5.19.17 regarding ACS/ACSS Case Processing Authority Level.

An IRM procedural update, effective 06/13/2024, was issued to revise IRM 5.19.21 regarding how to handle returns when a taxpayer claims ID theft and the credit elects are affected by the ID theft.