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
- 5.1.4 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
- 5.1.9 Collection Appeal Rights
- 5.1.10 Taxpayer Contacts
- 5.1.12 Cases Requiring Special Handling
- 5.1.14 Field Collection Techniques and Other Assignments
- 5.1.15 Abatements, Reconsiderations and Adjustments
- 5.1.19 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
- 5.1.29 Petition for Remission Program
- 5.1.32 Whistleblower Claims in Field Collection
- 5.1.33 Field Collection Fraud Development
- 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
- 5.7.1 FTD Alerts
- 5.7.2 Letter 903 Process
- 5.7.3 Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty (TFRP)
- 5.7.6 Trust Fund Penalty Assessment Action
- 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
- 5.8.1 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
- 5.9.1 Overview of Bankruptcy
- 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)
- 5.9.16 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)
- 5.10.1 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
- 5.11.1 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
- 5.12.1 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
- 5.14.1 Securing Installment Agreements
- 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 Routine and Manually Monitored Installment Agreement Dispositions, 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
- 5.17.1 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
- 5.17.7 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
- 5.19.1 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
- 5.19.8 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
- 5.19.19 Campus Collection International Case Processing (CCICP)
- 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
- 5.20.1 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