The federal tax lien, which is sometimes called the "assessment lien" or "statutory lien" , arises when a tax liability is assessed, demand for payment is made, and the taxpayer neglects or refuses to pay. While the federal tax lien establishes the claim of the government against the taxpayer’s property, a Notice of Federal Tax Lien (NFTL) is needed for the federal tax lien to compete with certain classes of creditors. The NFTL is filed in the public record to put third parties on notice of the government’s outstanding lien against the taxpayer’s property and rights to property.

The Automated Lien System (ALS) is used to generate NFTLs and provide controls for the inventory of NFTLs. ALS is also used to generate documents related to NFTLs such as amended NFTLs, lien releases, revocations of release, and NFTL withdrawals.

CLO has primary responsibility for inputting information to, and processing lien documents generated by, ALS.

The authority for NFTL program is found in the following code and regulation sections.

The following Policy Statements and Delegation Orders regulate NFTL filing.

The Director, Collection Policy is responsible for overseeing policy and procedures regarding NFTLs.

The Director, Campus Collection is responsible for overseeing the management of CLO.

CLO has primary responsibility for inputting information to, and processing lien documents generated by, ALS. Other major duties of CLO include the following:

Employees authorized to make determinations regarding specific lien actions are responsible for ensuring procedures are properly followed.

Managers are responsible for ensuring employees are duly delegated to perform lien actions and that they are in accordance with policy and procedures.

Other roles and responsibilities related to the lien program can be found in IRM 5.12.1.5, IRS Organizations Working Lien Issues, and its subsections.

IRM 5.12.1.6, Locations of IRM 5.12 Content, identifies IRM locations associated with NFTL determinations, filing, withdrawal, maintenance, and release. It is within the specific IRM sections that lien program responsibilities, instructions, and procedures are identified.

ALS electronically stores data regarding NFTLs. ALS generates numerous reports to monitor NFTL filings. See the ALS User Guide (https://irsgov.sharepoint.com/sites/SbCHqCids_ALS/Lists/ALS%20User%20Guides/Tiles.aspx), Chapter 15, ALS Logs and Reports, for a complete listing. Systemic counts of lien documents are included in the monthly Collection Activity Report (CAR).

To facilitate the management of workload, CLO maintains counts for various work streams under its control. CLO also monitors the age of the work to ensure compliance with the time frames as stated throughout this IRM. A work item is considered "old" or "overage" if the item is not resolved within the specified time frame. Generally, the age computation of a work item starts the day after CLO receives the item. The CLO receipt date does not count as a business day.

Reviews of CLO are conducted annually by Campus Policy.

NFTL activity is reviewed and documented in numerous other ways, including those shown on the following table.

IRM 1.2.2.6.4, Delegation Order 5-4 (Rev. 3), Federal Tax Lien Certificates, stipulates the IRS positions authorized for lien activities.

NFTLs are created and maintained through ALS. CLO is primarily responsible for updating and maintaining ALS data.

Access to systems used in the NFTL process is controlled following standard access guidelines through the Business Entitlement Access Request System (BEARS, formerly Online 5081). The primary systems accessed by CLO are ALS and the Integrated Data Retrieval System (IDRS). Other systems or databases that may be used depending on the nature of the situation include, but are not limited to

There are numerous reports to monitor NFTL filings and ALS activity. See the ALS User Guide, Chapter 15, ALS Logs and Reports, for a complete listing of ALS reports.

Closed records associated with NFTLs are retained in accordance with Document 12990, Records Control Schedules, the Internal Revenue Service Records Control Schedule (RCS 28), Tax Administration - Collection, Item 43, Notice of Federal Tax Lien and Certificate of Release of Federal Tax Lien.

Input requests (e.g., Form 12636) generally are retained for 60 days for inventory control and quality review purposes, as consistent with Document 12990, Records and Information Management Records Control Schedules, the Internal Revenue Service Records Control Schedule (RCS 28), Tax Administration - Collection, Item 41(a)(2), Closed Taxpayer Delinquent Accounts (TDAs) and Taxpayer Delinquency Investigations (TDIs–TYD–14).

The table below differentiates key terms in the lien program.

A listing of common terms and acronyms used in the lien program is shown in Exhibit 5.19.12-2, Glossary of Common Acronyms and Terms for Centralized Lien Operation. The table below shows common acronyms used specially with ALS and lien document processing.

In addition to the acronyms above, the table below shows generic terms frequently used by CLO in lien document processing.

The form used to provide notice of the lien is Form 668(Y) (C), Notice of Federal Tax Lien. Other forms used in the lien program are listed in IRM 5.12.1.11, NFTLs and Certificates, and cited throughout this IRM.

IRM 5.17.2, Legal Reference Guide for Revenue Officers, Federal Tax Liens, provides additional details about lien law such as the types of property subject to the federal tax lien and the priority of the federal tax lien versus other competing encumbrances.

IRM 5.12.1, Lien Program Overview, provides additional information, websites, and job aids related to the lien program.

The Automated Lien System (ALS) User Guide illustrates the steps for creating and maintaining lien documents. (https://irsgov.sharepoint.com/sites/SbCHqCids_ALS/Lists/ALS%20User%20Guides/Tiles.aspx)

Links to tools and references to assist IRS employees with lien processes may be found on the SBSE Collection page on IRS Source (https://irssource.web.irs.gov/SBSE/Pages/Collection.aspx). Similar information for taxpayers may be found on the Understanding a Federal Tax Lien page on IRS.gov (https://www.irs.gov/businesses/small-businesses-self-employed/understanding-a-federal-tax-lien).

This IRM is for procedural use and does not provide detailed instruction on the use of any system. User Guides such as the ALS User Guide should be consulted, as needed.

Taxpayer rights with regard to IRS processes are stipulated in IRC 7803(a)(3) and on the Taxpayer Bill of Rights intranet page (https://irssource.web.irs.gov/SitePages/TaxpayerBillOfRights.aspx). Taxpayers’ specific rights regarding lien processes are referenced throughout this IRM.

IRM 10.5.1.6.9.3, Shipping through Private Delivery Carrier, provides guidelines for handling Personally Identifiable Information (PII). In carrying out its duties, CLO routinely deals with PII and must follow these procedures.

An NFTL can be filed for any statutory lien with a balance due, provided filing is not legally restricted. Generally, the statutory liens (assessments) shown on the NFTL are those that carry their own statutory period for collection (CSED). For list of assessments that have their own CSED, see IRM 5.1.19.2.1, Transaction Codes That Carry Their Own CSED, or IRM 25.6.1.12, Collection Statute Expiration Date (CSED).

NFTLs are most often requested systemically through ICS or ACS, but may also be requested manually on Form 12636, Request for Filing or Refiling Notice of Federal Tax Lien, or, in certain emergency situations, by telephone.

Upon receipt of the Form 12636, review the form for completeness, including the co-obligor and POA information. See IRM 5.19.12.2.1.2. Secondary Taxpayer/Co-Obligor and Power of Attorney.

There are three sections that must be completed when creating an NFTL. When a request is received, review for the information shown in the table below.

The ALS Create screen is used to create and generate NFTLs on ALS. The screen is divided into the same input segments as listed above for the requests.

While completing the entity section, first enter the TIN. ALS will check the Delinquent Inventory/Account Listing (DIAL) and the ALS database for other entities under the TIN.

Select the entity on ALS that matches the request or input the entity information as shown on the request. Incorrect information could make the NFTL ineffective and necessitate an amended NFTL be filed.

ALS systemically generates the name control based on the taxpayer name input. Compare the name control shown on ALS to the taxpayer name line. Confirm the name control on IDRS and update ALS as necessary. This action will prevent the NFTL filing indicator (TC 582) from going unpostable.

After the entity information, input the tax module data.

When inputting the assessment date for the tax period, remember NFTL After Original CSED (NAOC) and refile rules. See IRM 5.12.7.7.2, NFTL Filed After Original CSED (NAOC), and IRM 5.19.12.2.6, Refiling a Notice of Federal Tax Lien.

When making data entries to ALS, if an entry is readily recognized as one that will cause an unpostable (e.g., typographical error in tax period, inconsistent tax form), make the correction and notify the requester or contact the requester to clarify the information. If the request is incomplete or indiscernible or the requester cannot be contacted, return the request stating the reason for the rejection.

After all tax period data has been entered, review the data for accuracy.

Enter the Administrative information as requested on the input document.

Enter the requester's information.

ALS defaults to the recording office (or "court" ) assigned to the zip code of the taxpayer's address. If no recording office is specified on the request, use this default recording office. Occasionally the recording office will not populate on ALS. If this happens, check IDRS to ensure the zip code was listed on the request correctly.

Once the correct recording office is identified, ensure the recording office is not under a disaster area freeze. Also, ensure the recording office is not one where lien documents are no longer filed.

After confirming the recording office, the NFTL is generated and a Serial Lien Identification (SLID) number is systemically assigned.

Input additional filing locations for the NFTL when requested.

Input the information regarding the POA when applicable. Electronically filed NFTLs must be approved before the POA information can be entered. See IRM 5.19.12.12, Electronic Lien Filings (ELF).

Fees charged by recording offices are assessed against the taxpayer as a TC 360. Included in the fee assessed are the charges for both filing and releasing of the lien. This upload from ALS to Master File is done on Friday morning and covers the NFTLs that were on vouchers from the prior Friday through Thursday. The fees assessed are based on the ALS fee tables, but are updated if the amount is edited on the voucher. This fee will be assessed against the oldest assessment from the modules on the NFTL.

ALS will also send an NFTL filing indicator TC 582 for all periods on the NFTL. See IRM 5.19.12.9.1, TC 360 Rejects, and IRM 5.19.12.10, GUF Unpostables, for information regarding correction of unposted TC 360 and TC 582.

When an NFTL is suppressed from the voucher and from printing it is considered a manual filing. The prep date will be treated as a print date and the fees will be assessed as though it was on a voucher. The fees will be based on the court fee table.

Creation of NFTLs on ALS must be completed within five (5) business days after receipt of the request.

For inventory purposes, each SLID generated by ALS is counted as one NFTL. If a request is for two filing locations (e.g., county recording office and Secretary of State), that is two SLIDs and would count as two NFTLs.

Time spent creating NFTLs is reported under OFP code 810-69080. If the request is made using the toll free phone number, use OFP 700–69000.

Taxpayers may call in to request a lien release for an NFTL that is not on ALS. This situation may be the result of the NFTL having been purged from ALS or manually filed with the recording office without being loaded to ALS.

To generate a certificate of lien release through ALS, the NFTL must first be loaded to ALS. If a request for release of lien or a request for payoff of a lien is received and there is no record of an NFTL on ALS, the person making the request should supply a copy of the recorded NFTL. This is to ensure the lien is a federal tax lien, and to obtain the recording information needed for further action on the NFTL. See IRM 5.19.12.7.5.4, Request for Release of Lien, for more information.

To recreate the NFTL on ALS use the SCREATE literal command. See the ALS User Guide, Chapter 4, Create New Liens, for instructions on SCREATE.

When recreating the NFTL on ALS, all information must be exactly the same as on the original NFTL. Use the SLID number from the copy of the NFTL supplied with the request.

Occasionally a copy of an NFTL may be received where the NFTL was recorded with no SLID (e.g., manually prepared NFTL that was hand carried and no SLID was secured prior to the recordation). Search ALS to confirm that the NFTL was not previously loaded to the system. Once confirmed, take the appropriate action.

Immediately after loading the NFTL to ALS, input the court recording data (CRD).

Charge time for resolving lien and request creation requests to OFP 810-69080.

Errors on NFTLs can affect the priority of the lien. See IRM 5.12.7.9, NFTL Corrections. Also, errors impact systemic processes related to NFTLs such as the information sharing between Master File and ALS which relies on certain information matching (i.e., TIN, MFT, tax period, and name control). Information matching allows the lien indicator information to pass to Master File and for ALS to receive information such as updated CSED and satisfaction of a tax module.

The process for resolving errors differs depending on whether the NFTL has been printed and the nature of the error. Before the NFTL is printed, it can be edited/corrected. After it has been printed, an amended NFTL or "Not To Be Filed" lien record (NTBFL) is needed.

A duplicate NFTL filing condition exists when:

Duplicate NFTLs might result from the recording office inadvertently recording both parts of the NFTL (i.e., the recording copy and the IRS copy) or from an NFTL being manually prepared and hand-carried for filing without the systemic printing of the NFTL being suppressed. They also can occur if duplicate requests are input to ALS.

CLO may receive inquiries on duplicate NFTL situations from internal or external customers. Duplicate NFTLs are most often found when inputting recording data and it is discovered that recording data is already on ALS for the NFTL.

When conflicting information is found while inputting CRD for a SLID, double check the SLID to make sure the correct NFTL is displayed. If it is the correct NFTL, research Accurint, Netronline, or another appropriate website to determine if there is a duplicate NFTL filing.

If a duplicate NFTL filing situation is found, identify the requester of the NFTL and try to determine the basis for the duplicate situation. CLO resolves situations where the same NFTL with the same SLID was recorded in duplicate and there is no field assignment. Other situations should be referred to the assigned employee or Advisory, if appropriate, for resolution in accordance with IRM 5.12.7.10.4, Duplicate NFTL.

When there is a duplicate NFTL where the SLIDs are the same and no field assignment, prepare Letter 2440, Certificate of Duplication of Federal Tax Lien, showing the recording information of the original and duplicate NFTL.

In certain situations, it may be appropriate to re-create the duplicate NFTL on ALS. Generally this occurs only at the direction of the employee assigned the taxpayer's case. Re-create the duplicate NFTL on ALS following the steps below.

Document ALS history with actions taken regarding duplicate NFTLs. The history should sufficiently reference recording information of the duplicate NFTL, if it is not otherwise captured on ALS.

CLO receives manually prepared notices of lien from Field Collection, Advisory, and LB&I International. The documents include, but are not limited to, the following:

The extent of the information from these lien documents that is loaded to ALS varies. However, the documents are filed with their respective recording offices through CLO.

Questions regarding other lien documents received should be directed to the team manager or lead TE or to the FORT.

An NFTL is valid for a specific period of time. The date this time period expires is usually seen on the NFTL under column (e), "Last Day for Refiling." There are situations where the liability is still owed and the statutory period for collection (CSED) for the liability is extended beyond the time the NFTL is valid. When this occurs it is necessary to refile the NFTL to continue its effectiveness. See IRM 5.12.8, Notice of Lien Refiling, for additional details.

An NFTL can contain up to 15 different statutory liens (i.e., assessments), each with its own assessment date and refile date; However, the NFTL for each different assessment can only be refiled within 1 year of the refile period expiring. Therefore, a refile document may contain some, but, not all, of the assessments on the NFTL and there may be multiple refiles associated with one NFTL.

Refiles are not systemically input or requested. They must be manually input to ALS. Refer to the ALS User Guide, Chapter 9, Refile a Lien - Update a Lien, for directions on inputting refiles.

A request for refile is normally submitted on Form 12636. The request must specify several things, including the following:

Contact the requester if any required information on Form 12636 is missing or appears incorrect. Also, Form 668-F, Notice of Federal Tax Lien Refile, only allows for six assessments to be included on a refile. If the refile request is for more than the allowed six assessments, notify the requester and explain that two refile documents will be generated.

The NFTL must be refiled in the recording office where it was originally filed. There can be situations when the refiled NFTL can also be filed in a different location even though an NFTL was not previously filed in that location (e.g., taxpayer relocated from one county to another). When such a request is received, generate the refile on ALS for the original location, then follow the ALS prompts to generate another refile for the additional filing location.

When processing a refile request, ensure enough time is left in the refile time frame for the refile document to be created in ALS, printed and processed by CLO, mailed to the recording office and recorded. If the refiled NFTL reaches the recording office after the refile deadline it will be ineffective and may be rejected by the recording office. If there is insufficient time for the refile to be recorded (generally, less than 21 days), contact the requester and advise that a hand-carried refile is needed.

If the lien has self released or is expired (i.e., it is after the "Last Day for Refiling" and/or "exp" shows on ALS), notify the requester of the status. Advise that refiling is not possible and they must revoke the self-released/expired lien if they determine a new NFTL is appropriate (e.g., balance due, time remaining on CSED). Refer to IRM 5.12.3.14, Revocation of Lien Release, for further details.

When a refile needs to be hand-carried for filing, CLO may receive an urgent request from a Collection employee through the 800 Internal Aspect Phone System, by secure email, or by fax for a SLID. Input the refile data to ALS following standard procedures with the exceptions noted below.

After hand-carrying the document for filing, the originator should secure email CLO a copy of the refiled NFTL with the court recording data.

If a CSED is updated after an NFTL is filed, ALS is systemically notified of the change and updates its records accordingly. ALS monitors the computed refile dates for all NFTLs. If a refile date is approaching and the CSED has been extended or suspended, ALS marks that NFTL for inclusion in the Potential Refile Report.

The Potential Refile Report provides a list of periods on NFTLs where the CSED has been extended and there is still a balance due. The Potential Refile Report can be generated by the office working the report (usually Advisory).

Refile requests must be worked within five (5) business days after the receipt date in CLO.

The NFTL refile is processed the same as any lien document. No special processing is required once the refiled document is created on ALS. For refiles printed and processed by CLO, a copy of the NFTL refile will be sent to the taxpayer from CPS. For refiles manually prepared and filed, the RO sends a copy to the taxpayer.

One NFTL can include up to 15 different federal tax liens (assessments). Basically, each tax assessment shown on the NFTL is a separate federal tax lien.

Under IRC 6325, the IRS is required to release a lien within 30 days of when it has been satisfied or is no longer enforceable (e.g., statute expiration). Liens can be satisfied by various methods, including, but not limited to the following:

A release of lien can take one of two forms.

The IRS is generally not required to issue a certificate of release until all the liabilities listed on the NFTL are satisfied or no longer enforceable. When all the liabilities on an NFTL have been satisfied, a Form 668-Z is issued.

The majority of releases are generated systemically. When a tax module with an NFTL filed indicator (TC 582) on Master File is satisfied and the account goes into status 12, a satisfied module indicator is sent systemically to ALS. Through the program ModSat, ALS marks satisfied periods with a "528" in the status column of the NFTL. ALS then runs a program called Relscan, which looks for NFTLs that have all tax modules satisfied and generates a release. If all modules on the NFTL are not satisfied, the release will not generate.

There are times when a release must be issued before the systemic process can be completed or will not be completed within 30 days. These situations require manual input to ALS.

In certain situations, lien releases may be manually prepared and issued. Most often, manual preparation is done when a taxpayer requests an immediate release in exchange for full payment made to Field Collection or a Taxpayer Assistance Center.

IRM 1.2.2.6.4, Delegation Order 5-4 (Rev. 3), Federal Tax Lien Certificates, lists SBSE employees who have the authority to approve lien releases and other lien-related certificates. IRM 13.1.4.2.3.16, Notice of Federal Tax Lien (NFTL) Release, provides the Local Taxpayer Advocate with limited authority to release federal tax liens.

When a lien expires due to statute expiration, a Form 668-Z is generally not issued. The self-release language on the NFTL fulfills the requirements for release. See IRM 5.12.3.4.1.1, Self-Releasing Lien, for more information.

At times, a recording office identifies a release document as being “questionable” or fraudulent and contacts CLO for assistance. If the release cannot be verified, ask the recording office to fax the document. If the document still cannot be verified, contact the FORT to make a determination on referring the case to TIGTA. See IRM 5.12.3.8.2, Fraudulent Lien Certificate Recorded.

Once a Notice of Federal Tax Lien is filed, the lien can only be released when the liability is satisfied, the liability is no longer enforceable, or a bond has been accepted for the payment of the liability. In certain situations it may be appropriate for the IRS to withdraw the Notice of Federal Tax Lien while the taxpayer still owes the liability. See IRM 5.12.9, Withdrawal of Notice of Federal Tax Lien, for further details.

A Withdrawal of the NFTL differs from a Certificate of Release of Federal Tax Lien and the two cannot be used for one another. A Withdrawal only removes the effect of the NFTL whereas the Certificate of Release invalidates the NFTL and extinguishes the statutory tax lien.

Advisory and Insolvency managers have general approval authority for a withdrawal of an NFTL, but other positions also have limited authority to approve withdrawals as described in IRM 1.2.2.6.4, Delegation Order 5-4 (Rev. 3), Federal Tax Lien Certificates.

Most withdrawal requests are processed through Advisory. Insolvency primarily works withdrawals involving active bankruptcy cases. Both offices send approved withdrawal requests to CLO for processing actions or input the requests directly to ALS, if permissions allows. Withdrawal requests are generally submitted on Form 13794-W, Request for Withdrawal or Partial Withdrawal of Notice of Federal Tax Lien.

Upon receipt of an approved withdrawal request, check ALS to ensure the NFTL has recording information. CRD must be on the NFTL before a withdrawal can be input to ALS.

If no CRD is on the NFTL, use an available research tool to locate the recording information and update ALS accordingly. If no recording information is found, follow the steps below.

Once CRD is on the NFTL, input the withdrawal on ALS following the instructions found in the ALS User Guide, Chapter 10, Releases, Revocations & Withdrawals. Input a history in ALS of the withdrawal request.

Withdrawals input to ALS go to the manager's approval queue. The team manager daily approves the withdrawals in the queue.

Generally, the TC 360 NFTL filing fee is not reversed when the NFTL is withdrawn. When it is appropriate, the office authorizing the withdrawal is responsible for reversing the TC 360.

Form 10916, Withdrawal of Filed Notice of Federal Tax Lien, is printed and mailed for recording with other lien documents. The taxpayer's copy of Form 10916 is printed and mailed to the taxpayer from CPS.

If the requesting office asks for a copy of the Form 10916, make a copy of the document when printed or, after the withdrawal is approved on ALS, generate a copy using PRNT668. If the recording office has electronic filing (ELF), print the facsimile after creating the withdrawal. Scan the copy of the withdrawal document and send it to the requester by secure email.

On occasion, the withdrawal document may be manually prepared in the field and issued directly to the taxpayer for recordation. In these situations, a copy of the withdrawal document should be provided to CLO for input to ALS. Follow usual input procedures except as noted below.

NFTL withdrawal requests must be worked within five (5) business days after the date of receipt in CLO.

OFP 810-69080 is charged for completing NFTL withdrawals.

Certificates of Non-Attachment (CNA) are not notices of lien. They are certificates created when a third party contacts the IRS for documentation that explains the NFTL does not affect their property. Most often this occurs when the third party and the taxpayer have a similar name.

These certificates are generally prepared and submitted by Advisory. These documents are not loaded to ALS, but are filed with documents that are created on ALS.

Upon receipt of a CNA, compute the filing fees and add it to the BSV. File the CNA with the recording office following the same procedures as filing an NFTL that is not on ALS.

The print spool contains lien-related documents to be printed.

There are two print spools found on ALS. On the ALS print menu they are identified as SPOOL and SPOOL.OLD.

Review of the active spool queue should be completed after each printing to ensure all documents are printed that correspond to the range of dates being worked.

ALS reports are located in the Reports file on the print menu.

Once documents are printed, they move from the spool to the spool.old.. Documents are retrievable from spool.old for 17 days. Refer to the ALS User Guide, Chapter 12, Printing Documents, for more information.

A Billing Support Voucher (BSV or "voucher" ) is a document generated through ALS that identifies all the lien documents being sent to a specific recording office and the amount being paid for the filing of those documents. A BSV is used as an accounting tool and also to document when lien documents are filed.

ALS assigns each new BSV a unique number consisting of a voucher number, account number and payment type identifier. The number will appear on the generated BSV and can be used to locate the BSV for editing.

The BSV number is made up of three parts.

With the implementation of the Financial Management Service Debt Management Services to collect delinquent debts owned to federal agencies, the Integrated Financial System (IFS) was implemented to interface with ALS for payment of recording fees.

A BSV is built for the range of dates of the documents being filed.

The voucher that is stored in ALS should reflect the voucher as it was prepared for the recording office, less any manual additions or corrections made.

Periodically, due to fee changes or rejections, adjustments to the BSV are needed to correct payment to the recording office. These adjustments will be completed by the team manager or lead TE using ALS voucher program before the documents for recording are printed.

After transmitting the BSV and documents, CLO may be notified by the recording office that an overpayment or underpayment of fees has occurred. This notification may result in the rejection of the lien documents by the recording office. CLO should attempt to resolve the discrepancy (e.g., explain the Treasury Offset Program (TOP)), but may need to refer the recording office to Accounts Payable Financial Operations (a unit at the Beckley Finance Center). See IRM 5.19.12.7.4, Recording Offices.

CLO will retain either a paper copy of the BSV or a scanned copy. This copy should be an accurate reflection of the original and/or adjusted BSV.

To verify timeliness of release to the taxpayer, CLO will maintain the paper date-stamped BSV in a manner similar to the maintenance of the postal stamped Form 3877 and Registered Listings.

Retain paper BSV’s on site for one (1) year then forward to the Federal Records Center.

The ALS Voucher program provides two listings that are generated prior to building the BSV. These listings, called 668Y and 668Z, are used to determine the documents and/or data that need clarification before printing.

The 668Y listing shows NFTLs (or refiles) created on ALS with a prepared date in the BSV date range that are not in the print queue. Documents are missing from the print queue when the "on voucher" or "store only" option was selected when the request was input in ALS. This most often occurs when the NFTL was hand-carried to the recording office or the NFTL is printed outside the date range.

The 668Z listing shows documents (e.g., releases, withdrawals, revocations) targeted for placement on a BSV that are missing information such as recording data.

Generate the 668Y and 668Z listings on Monday or Wednesday prior to the printing and mailing of the BSV. Once generated, the reports can be located in each area’s reports print queue. Some listings are run overnight in CRON and are placed in the area’s reports print queue on Monday and Wednesday, so they do not need to be generated. The largest of the CRON reports are as follows:

Use the information on the listing to research documents that need clarification or correction and determine appropriate action. Listings generated on Monday must be resolved before printing the documents on Tuesday; the listings generated on Wednesday must be resolved before printing the documents on Thursday.

BSVs can be researched by invoice number and specific recording office or by a specific SLID.

Editing can be done to change a standard fee or to add or delete a particular document from the voucher. See IRM 5.19.12.5, Recording Fees.

History items pertaining to any editing of a particular BSV are stored separately from NFTL history. This history becomes part of the voucher history.

Review and editing of the voucher to correct fees and add or delete documents must be done before documents are printed.

When adding a partial release to a voucher use the SLID of the original NFTL. DO NOT use the SLID of the Spec Doc.

If there are two partial releases on the same NFTL, only the last partial release will be produced. When this occurs, manually add the second partial release to the voucher without the input of the SLID number. Input a history to ALS voucher identifying the recording office and reason for adding.

Lien documents are batched by ALS for printing. Document batches are ready for printing after all the following have occurred:

Follow instructions in the ALS User Guide, Chapter 12, Printing Documents, for printing the document batch. After all documents have been printed, reviewed, and any corrective actions taken, associate the appropriate voucher and prepare for shipment to the recording office.

Once packages are complete, ensure all recording offices with the same voucher number are together. Ensure the address of the recording office is visible and correct. If incorrect, update as necessary and notify the ALS coordinator so that ALS can be updated.

Carry the package to the clerical team, which will take the packages to Receipt and Control for mailing.

Date stamp the copy of the BSV and file in a designated area by county. This is usually done by the CLO clerical team.

The IRS requests that recording offices return NFTLs, amended NFTLs, and refiles after the documents are recorded so that recording data can be input to ALS. The IRS does not request the return of other lien documents (e.g., releases and withdrawals) after recordation, but some recording offices might return them. Recording data for these other documents is not input to ALS.

The priority of the federal tax lien is often based on the filing date of the NFTL. It is crucial that recording data is input accurately and timely. Also, incorrect data can impact the future release of the lien.

When recorded documents are received back from the recording office review them to ensure all documents in the batch have recording information. Also, check the batch for the following:

Recording information is input to ALS through the COURT screen. See IRM 5.19.12.4.1.1 below.

Recording information must be input into ALS within ten (10) business days after receipt of the lien document from the recording office.

Recording offices might return (or reject) documents that are unrecorded for various reasons including, but not limited to, the following:

Lien documents might be rejected in whole batches or individually, based on the recording office and the reason for the rejection. The ALS voucher program will be used for tracking of rejected lien batches and individual documents that are rejected. Refer to the ALS User Guide, Chapter 11, Billing Voucher, Listings and Lien Documents, for information on how to use this tool in the voucher program.

When document(s) are returned as unrecorded, research the situation and take corrective action as needed. These actions may include, but are not limited to, the following:

Input a history on the voucher on ALS for the rejected documents. The history should include the recording office ID number, state the voucher was rejected, and specify the reason for the rejection. If specific documents from a batch were rejected, the history should also include the SLIDs.

Return the corrected document(s) to the recording office. If rejected due to an IRS error, send apology letter with returned documents. See Exhibit 5.19.12-5, Sample Letter to Recording Office on Rejected Lien Documents.

Whenever possible, use the same voucher to re-send the documents to the recording office. A written history must be placed on the file copy of the voucher. It must include name, actions taken, and date closed along with a new date stamp showing the date it was mailed. If using the same voucher is not possible, use a different voucher.

Rejected lien documents should be tracked from the time of receipt until resolution is made. All actions taken should be notated on a reject log spreadsheet. The manager or lead TE should check and initial the spreadsheet, thus verifying all information is correct and all inclusive. If the reject cannot be resolved at team level, the case should be referred to FORT for resolution.

Resolution should be completed within five (5) business days after receipt in CLO, this corresponds with the number of days to process lien document batches. See IRM 5.19.12.3, Document Printing.

Copies of the rejected vouchers and supporting documentation are retained for periodic review and analysis.

For time spent working unrecorded documents, use OFP 810-69150.

It is important that fee schedules are kept up-to-date and that vouchers properly reflect the documents being filed so that the amount paid to the recording office in association with the filings is accurate. At times, normally because of rejected documents, the amount paid may exceed the amount due. Often this overpayment is resolved with adjustments in future vouchers, but occasionally a recording office will refund the overpaid amount to CLO.

Generally a recording office refunds overpayment in the form of a check; however, it might return cash.

Complete a Form 3210 indicating the proper fiscal year commitment funding code and, if known, the BSV number associated with the overpayment. Include a copy of the money order receipt, if applicable.

Mail the Form 3210 with the check, money order, or cash (if less than $1.00) to the Accounts Payable Financial Operations (at the Beckley Finance Center) via the Receipt and Control Section.

Notate the BSV, if known, that a check was returned and update the ALS voucher history. In the notation include the following information:

Certified and registered mail listings are generated to show all the notices that were mailed on a specific date. The listings show a United States Postal Service (USPS) date stamp to indicate that CDP notices were mailed and provide documentation that the IRS complied with the notification requirements of IRC 6320.

CDP notices mailed to an address within the United States; U.S. territories of Guam, Puerto Rico, Virgin Islands, and Saipan; and APO/FPO addresses are mailed certified. ALS produces U. S. Postal Form 3877 along with the taxpayer notice in a file sent to the CPS. The Form 3877 lists the certified mail number and the name and address of the receiving taxpayer.

CDP notices mailed to foreign country addresses are mailed registered. ALS produces a Registered Mail Listing along with the CDP Notice.

Once CPS prints and mails the taxpayer notices, the certified and registered mail listings are stamped by the USPS with the date of mailing and forwarded to CLO for record keeping.

Copies of the weekly certified and monthly registered listings can be found on Control D. These copies are used to monitor for receipt of the USPS date-stamped listings. If the date-stamped listing is not received within 14 calendar days from the date of the listings, contact the print site to secure the date-stamped copy.

When the date-stamped listing is received, verify that each page is date-stamped with a legible USPS date stamp and no pages are missing. Contact the print site to secure missing or illegible pages.

After verification that all pages are received, and as resources are available, scan the listings for electronic storage (e.g., cloud, portable hard drive). Store certified and registered listings separately.

Review the scans to ensure the following:

Label the records by content (Registered or Certified Form 3877), month and year.

If scanning is being completed by another area, in addition to the above, verify that all paper listings and media have been returned to CLO and all pages have been scanned.

Retain the records in date order for ten (10) years, then forward to the Federal Records Center.

Retain scanned paper listings for three (3) years, then forward to the Federal Records Center.

When a request for a Form 3877 is received, use ALS Display to research the certified mail number. Follow local procedures for pulling a copy of the Form 3877 and forwarding it to the requester.

Under IRC 6320, the IRS must notify taxpayers in writing of their right to a CDP hearing with the Office of Appeals the first time a tax period is included on an NFTL. If the same tax period appears on a subsequently filed NFTL, the IRS notifies the taxpayer of the filing, but the taxpayer is not entitled to CDP rights. Additionally, the IRS notifies a Power of Attorney (POA) when an NFTL is filed against their client and notifies a third party if they have been named on a special condition NFTL.

The most common non-CDP notices are normally generated through ALS and printed and mailed by CPS. Some other notices require manual preparation and issuance by the requester. The table below describes the different notices and how they are generally issued.

The above non-CDP notices are sent by regular mail. These notices are NOT sent by certified mail.

IRS employees are considered internal contacts for CLO. Recording offices are also considered internal contacts for CLO relative to the methods of communication available to exchange information for the effective processing of lien documents. Specific taxpayer account information should not be disclosed to recording offices without proper authorization.

Contacts can be made by mail or fax and, with an IRS employee, by secure email.

When faxing confidential information, follow fax procedures contained in IRM 10.5.1.6.9.4, Faxing.

To expedite securing a payoff letter or release of lien, taxpayers may go to a Taxpayer Assistance Center (TAC) to request assistance.

If the TAC office receives a request for a payoff, the TAC office should do the computation unless the request is for a Restricted Interest (RI) or restricted penalty account. See IRM 21.3.4.13.1, Lien Payoff Requests.

When there is restricted interest and/or penalties the field assistor should send a request through secure email and in the subject line state Lien Payoff Request-Restricted Interest/Penalty Account/Walk-in Taxpayer. The following information should be included in the email:

All CLO team email boxes must be monitored for expedited TAC requests. If the payoff request is sent to the Walk-in Mailbox in error, forward the email to the correct team with a copy to the requester.

The field assistor will advise the taxpayer the request has been submitted and when they can expect a response. The taxpayer will be supplied the toll-free number to CLO.

Complete the computation using cc COMPA or COMPAF, as necessary. For cases requiring further computations, forward the request to the CLO FORT for calculation and possible referral. CLO FORT should provide a time estimate for when they will provide a response to the payoff request.

Reply to all persons on the requesting email when there are questions needing clarification or acknowledging receipt of the request. Also, reply to all with the estimated time-frame for sending the payoff to the taxpayer.

Prepare a payoff letter after receiving the interest computations and mail it to the taxpayer.

A taxpayer visiting a TAC office might request an immediate lien release to hand carry to the recording office. In these situations, the TAC assistor will conduct initial research to determine the status of the taxpayer's account and will contact CLO, as needed.

If the taxpayer is fully paying the liability by cash, certified funds, or other secured payment type described in IRM 5.12.3.3.1.1, Liability Satisfied by Payment, the field assistor will send a request for lien release through secured email to CLO. The request will include:

As needed, ask for any additional information or clarifications by secure email. This should include any alerts to system down issues.

It is the responsibility of TAC to ensure the accuracy of all requests for an immediate release of a lien. CLO does not verify the validity of the request for a lien release since TAC has the authority to release a lien under IRM 1.2.2.6.4, Delegation Order 5-4 (Rev. 3), Federal Tax Lien Certificates. However, review the request to ensure that all the modules on the NFTL are addressed either by the payment received by TAC or by showing satisfied on ALS. If any module on the NFTL is not addressed, contact TAC for additional research or clarification.

Verify the NFTL has court recording data on ALS. If there is no recording data, use available research methods to locate the recording information. Inform the TAC employee of the delay.

Input the release on ALS following standard processing procedures, with the exceptions noted below.

If the lien has self-released, advise the TAC employee of the situation. If the taxpayer still wants a certificate of release, prepare one following the instructions in IRM 5.19.12.2.7.4, Self-Releasing Liens.

Print the release, scan it, and send it to the requester by secured email. For NFTLs filed in electronic recording offices, provide a facsimile of the NFTL showing the release status and advise the assistor of the ELF procedures.

Update ALS with a history about the immediate release, specifying the requesting field assistor's name and post of duty.

Notify the team responsible for processing lien documents where the release will be hand carried so the release can be removed from the voucher and print batch.

The process from receipt of the TAC email to the return of the release should be completed within one (1) hour. If it will take longer than one hour, contact the TAC employee immediately.

Upon receipt of the release, the TAC assistor will date stamp the certificate and provide it to the taxpayer. The taxpayer will be advised that when they hand carry the release to the recording office, they may be charged a fee to file the release.

If the payment is made by personal check or non-certified funds, the field assistor will process the payment and update IDRS with the taxpayer's most recent address, if needed. TAC will inform the taxpayer that the lien will be released within 30 days and a copy of the certificate of release will be mailed to their address.

TAS referrals regarding NFTL actions are sent to the FORT via Form 3210. The FORT TAS liaison will acknowledge receipt of the TAS referral by telephone or email within:

The FORT forwards the TAS referral to the applicable lien team. Upon receipt, the team manager takes the following actions.

The tax examiner must complete the requested action:

The tax examiner works with the TAS liaison in the FORT to resolve any issues that prevent case resolution.

If the tax examiner working the OAR determines additional research or documentation is required on an OAR, the tax examiner contacts the assigned TAS employee within one (1) workday of the determination, or within one (1) business day of the receipt of the OAR on expedited cases. If the assigned TAS employee cannot provide the additional information within three (3) business days of the request, the tax examiner may return the OAR to TAS and the case will be closed out of inventory.

If the case cannot be completed by the requested completion date, the tax examiner must contact the TAS liaison to renegotiate a completion date. If resolution of the case cannot be completed by the negotiated completion date or there is disagreement about the negotiated completion date, the tax examiner should elevate the disagreement to the team manager.

After taking the necessary actions to resolve the issues of the case, complete Form 12412, Section VI, 1a & 1b and return the completed case to the team manager or lead TE for review. If requested case actions cannot be completed, return the case to the TAS liaison with an explanation of why case cannot be resolved.

The manager takes the actions shown below.

CLO might be contacted by recording offices via the internal toll-free line or other means regarding payment or recording issues. As much as possible, the assigned state team should attempt to provide "one-stop service" to facilitate the filing process.

When a call is received on the toll-free line from a recording office, identify the recording office’s information and determine the problem.

When notified of a recording issue by means other than by telephone, attempt to resolve the issue by conducting research and, if necessary, contacting the recording office.

In situations where the recording office raises a question about a payment, explain the payment process, including TOP offset. As needed, provide one of the following resources as a contact point for further information:

If there is a payment issue that cannot be resolved through IPP or TOP offset, elevate the issue to Accounts Payable Financial Operations. They will research the issue and contact the recording office, if necessary.

For all other communications from the recording offices, determine the appropriate action to take. As needed, consult the team manager, lead TE, or FORT.

Document the ALS voucher program with the steps taken to resolve an issue.

For a recording issue that cannot be resolved, elevate the issue to the FORT.

CLO is regularly contacted by taxpayers, taxpayer representatives, and other third parties including banks, title companies, and prospective purchasers. These are considered external contacts. These contacts can be by mail, fax, or on the Aspect toll free line.

Disclosure rules must be followed on each and every contact. Below are only some of the disclosure rules.

Any correspondence being faxed or mailed to the taxpayer must have the SSN redacted to the last four digits in the SSN.

When speaking to the taxpayer, verify the taxpayer's address. If the current address differs from IDRS, update the IDRS address using an appropriate command code (e.g., ENREQ). Be sure to enter your name, title, and phone number in the REMARKS field. See IRM 21.1.3.20, Oral Statement Authority, for guidelines on updating the taxpayer's address.

Any correspondence returned to CLO as undeliverable should be destroyed in accordance with locally prescribed guidelines. Correspondence not requiring a follow-up action by the addressee should not need additional research.

CLO receives questions regarding recording fee issues and work stoppages due to missing payment, cover sheets, and confusion on documents. The CLO teams work with the recording offices to clarify and correct any problems that may come up. When the recording office and the teams cannot reach agreement, the issue is referred to the FORT.

Referrals of recording office issues should be sent to the FORT by email or on a Technical Referral form. The referral will become the informational copy and all steps and history should be placed onto the referral. Once the FORT takes ownership of the issue, it sends an informational copy of the issue to the Government Liaison (GL), if appropriate.

The FORT researches the issue and attempts to resolve. As needed, the FORT works with appropriate parties, which may include the CLO team, recording office, Finance, GL, Headquarters or Counsel.

The FORT coordinates implementation of the resolution by working with appropriate parties.

The FORT maintains a copy of the closed referral documents for one year. These types of issues can be used for analysis and educational purposes.

Issues sent to the FORT for resolution are considered a work stoppage. The FORT must make contact with the recording office within two (2) business days after receipt. Resolution may take longer. Interim guidance must be given to the referring lien team within three (3) business days. Resolution should be achieved as soon as possible.

Document the ALS voucher history as well as the file copy of the BSV if a work stoppage occurs.

Estate tax liens are filed on Form 668-H or Form 668-J and released using Form 668-I or Form 668-K. Estate tax lien documents are not created on or otherwise loaded to ALS. They are manually prepared by the Advisory Estate Tax Group.

Estate tax lien documents are processed through the FORT. Any Forms 668-H, 668-J, 668-I, or 668-K received by the CLO teams (through email or regular mail) must be forwarded to the FORT.

Estate tax lien documents may be prepared in PDF format and should be submitted to CLO with a Form 3210. All estate tax lien documents must be tracked. The tracking includes the following information:

Acknowledge receipt of the lien document by returning the Form 3210 to the originator via e-Fax.

If the lien document is received electronically, the FORT RO must sign the lien document for filing.

Generate a separate voucher for the estate tax lien document using the ALS voucher program.

Determine the amount of the recording fee charged by the recording office (to file and to release) by checking the ALS COURT screens. Due to changing fees and other special requirements, if there is no indication that it was done recently, verify the amount by calling the recording office. Document the voucher history with the name of the person who verified the amount.

There are occasions when the recording office may require special handling for estate tax lien documents. Refer to any special requirements the recording office may have and ensure these requirements are listed on the ALS MAINTXC screen.

Once the voucher is built, send the estate tax lien document(s) to the recording office via regular mail.

When the notice of estate tax lien has been recorded and received back from the recording office, input the TC 360 and TC 582 as applicable.

When the recorded document is returned, close out the tracking of the document by inputting the recording information and mail the recorded document to the originator using a Form 3210. Update the voucher history on ALS.

Review the tracking document monthly to ensure the notices of estate tax lien submitted to the recording office more than 90 days prior have been recorded and returned. If the lien document was not recorded in this time frame, review the voucher program to determine whether the estate tax lien document was rejected by the recording office.

Store the tracking information for one year from when the recorded document was returned to the originator.

Process estate tax lien releases in a similar manner as described above.

Retain Forms 3210 and applicable documents relative to estate tax liens for a minimum of 18 months.

If a request for payoff or release of lien is received on an estate tax lien do not complete the request. Refer the request to Advisory's Estate Tax Group.

When an NFTL is filed, the taxpayer's account is assessed a TC 360 for the amount the recording office charges for filing and releasing the lien. The TC 360 posts to the NFTL module with the oldest assessment date.

During the upload process if there is a mismatch between ALS and Master File of information for the module the TC 360 will be rejected. The notification of the rejection will be listed on the TC 360 reject listing.

Two listings are generated to the reports section of the print queue.

The listings are dated and identify the cause for the rejection of the TC 360, the TIN, name control, MFT, tax period and SBSE area. Review the NFTL on ALS and match the entity and tax module information with IDRS.

When resolving an unpostable TC 360, use the unpostable date for input. If the unpostable date is not available, use the date of the report.

Generally, when the TC 360 is rejected the TC 582 will also be rejected. When working the TC 360 listing, address the unpostable TC 582, if present on IDRS.

NMF requires coordination with the Non-Master File team in Submission Processing in order to ensure the TC 360 is posted to the account.

This report should be worked within five (5) business days after the date of receipt.

Report time under OFP 810–69130.

A TC 971 AC 252 is posted to Master File to indicate the CDP notice (Letter 3172) was issued for the NFTL filing. For NFTLs processed through ALS, the TC 971 AC 252 is triggered by the printing of the NFTL and the code is posted to each module on the NFTL.

During the upload process if there is a mismatch between ALS and Master File of information for the module, the TC 971 will reject. The notification of the rejection will be listed on the TC 971 Standardized IDRS Access (SIA) error report.

The listings are dated and identify the cause for the rejection. Generally, when the TC 971 AC 252 is rejected, the TC 360 will also reject and the TC 582 will go unpostable. Follow the procedures in the table in IRM 5.19.12.9.1, TC 360 Rejects, to correct the cause for the rejection.

When an amended NFTL is filed to correct a tax period, a new CDP notice and TC 971 AC 252 will be systemically generated. For all other corrective actions, manually input the TC 971 AC 252 to each module on the NFTL.

This report should be worked within five (5) business days after the date of receipt.

Report time under OFP 810-69130.

Each week, Master File downloads to ALS a data extraction of the modules that went to status 12 and had an open NFTL indicator (TC 582). Through the MODSAT program, those modules are marked as satisfied on ALS. MODSAT also generates a listing of those modules from the extract that could not systemically be marked as satisfied.

The rejection of the satisfied indicator by ALS may be the result of not finding the corresponding module on ALS due to one or more of the following conditions:

The rejection may also be the result of the module having a condition that limits the systemic release such as a restricted interest/penalty freeze or bad check indicator.

MODSAT produces two different reports, both which generate on Tuesday and appear in the Area 27 print queue on Wednesday.

To resolve the items on the listings there are two functions that can be used.

Using the tax module and TIN information from the reject listing, research ALS and IDRS, if necessary, to identify the module on an NFTL in ALS. Take appropriate action according to the table below.

Refer to the ALS User Guide, Chapter 10, Releases, Revocations & Withdrawals, for direction on how to input SAT and RSAT.

Using SAT will cause the satisfaction indicator for the module on ALS and update the RSAT screen. When the lien module is located and the module is satisfied, DO NOT USE THE RSAT SCREEN TO CLOSE THE MODULE FROM THE LISTING.

When searching RSAT by the TIN, there can be multiple modules found. Be sure to address the correct module and do not edit closed modules. Look for the module that has no closing entry.

For SAT to properly generate the closing indicator on ALS, the module information entered to SAT must match that shown on the NFTL. Occasionally, differences in the tax period formats used by Master File and ALS may cause a discrepancy (see example below). When an input to SAT does not take, print a facsimile of the NFTL to verify the tax period ending date and re-input the information to SAT as needed.

This report should be worked within five (5) business days after the receipt date.

Time working this report is reported under OFP 810-69130.

The ACS Reject Report is generated each time an ACS/ICS data is loaded to ALS and shows NFTL requests that are rejected, generally due to invalid data and form type, incorrect zip code, or recording office not found in ALS.

To access the report from the print spool, select "ACS.mmdd" then select and print "acs.rejects."

CLO actions on these listings are limited to cases rejected for Unknown zip code or Court Not Found.

Verify that the zip code shown on the listing is correct for the address using the Zip Code Look Up on the USPS web site (https://zip4.usps.com/zip4/welcome.jsp).

If the reject was for another reason, take action using the table below.

Listings requiring CLO actions should be monitored until all actions are completed. Managerial review should be completed on the original listings to ensure correct closing actions are completed.

Systemic rejects must be resolved by CLO within five (5) business days after the receipt date. Prompt processing allows timely filing of the NFTL.

Report time under OFP 810–69130.

ALS generates the Potential Lost Lien Report (PLL) on the 5th day of each month. The report lists NFTLs that have been created but no recordation date has been entered into the COURT screen on ALS. This report must be worked monthly.

Recording information is used by the recording office to associate any subsequent documents with the original NFTL. ALS prevents subsequent action from being taken on an NFTL without the recording information input.

Several things can happen to cause an NFTL to appear on the PLL.

The PLL shows NFTLs that were prepared at least 90 days prior to the listing. This time frame is used to allow for the recording process to be completed. NFTLs that require a subsequent action within 90 days of the preparation date must be worked immediately. Do not wait for the NFTL to show up on the PLL.

Some issues that cause a lost condition can be prevented. When working the 668Z Listing, immediate research and corrective action must be taken. Do not wait until the NFTL has reached the PLL to complete the research. See IRM 5.19.12.3.3.2, Resolving the 668Z Listing.

Take the following actions to secure recording information when working the PLL.

When the CRD is secured for the NFTL, input it to ALS.

When the CRD cannot be determined for the NFTL, check IDRS for the status of the account and the modules. It may be appropriate to remove the NFTL from ALS, which will place the NFTL into "lost lien" status. Take the necessary actions as shown in the table below.

For any NFTLs marked as "lost" on ALS and not being re-sent, reverse the original TC 360 and input a TC 583 DC 4 on IDRS. If a new NFTL is subsequently created, a new TC 360 and 582 will be generated.

If a PLL was worked and an NFTL was re-sent for recordation, due to the timing it may show up on the following month's PLL. This is considered a roll-over and will not be overage.

ALWAYS input a history on the Potential Lost Lien Report and ALS, if applicable, stating "Lost Lien worked" and what action was taken. For example, a history could state: Lost lien research was completed using (Accurint, Netronline, and/or recording office web page) on (give date) closing lien from lost lien report.

Receipts will be counted for each team for the daily inventory. A closure occurs when the Court Recording Data is entered or the NFTL status is changed to “lost” in ALS.

The FORT is generally responsible for printing the PLL, distributing it to the applicable teams to work, and monitoring the overall counts. The CLO teams are responsible for resolving the NFTLs on the PLL, monitoring their inventory, and elevating issues of chronically-slow recording offices.

Report time working PLL issues under OFP 810–69130.

A menu is a set of options used to move from place to place within an automated application. Each option will either execute a program or take the user to another menu.

Generally, menus are standardized based on the position type and permission level of the employee. Menus can be developed by the ALS coordinators as needed. Refer to the ALS User Guide, Chapter 15, ALS Coordinator Guide, for information on how to create menus.

Each employee using ALS has permissions specific to their job responsibilities. For a listing of the normal permissions allowed for each position type refer to the exhibit in IRM 5.12.1-1, ALS Permissions Chart.

Employees requesting access to ALS must complete an BEARS request. Employees will not be established on ALS if they do not complete the BEARS request. See the ALS User Guide, Chapter 2, Getting Started, for details on requesting ALS access.

Employees needing more than general research capabilities on ALS must request a secondary password in ALS to gain the additional functionality. This secondary password is requested with the BEARS requests, but is approved by the ALS Coordinator.

The ALS Coordinator is notified by email when there are requests awaiting their approval and approves the BEARS request as the system administrator.

When the requests are not complete with all necessary information, the request is rejected by the ALS Coordinator and the additional information requested.

Generally, the permissions established for the employee by their position type should not be changed. If a variation is justified, modification of the existing permissions (or the deletion of permissions, as necessary) is done through the BEARS by the ALS Coordinator.

When an employee uses a pseudonym, the employee must identify their real name as well as the previously-approved pseudonym on the BEARS request.

Request for password reset to ALS (i.e., UNIX password) is done through the BEARS or calling the Enterprise Help Desk. Request for second level password reset is completed by emailing the ALS Functional Coordinator at *SBSE CLO FORT.

Within ALS are tables that include all recording offices available for document filing. These recording offices ("courts" ) are assigned a five or six-digit ID number.

The court table is maintained by the ALS Coordinator. Refer to MAINTXC screen on ALS for the appropriate court number. Because the court numbers are linked to all the historical documents, NEVER REMOVE A COURT ID FROM ALS. Always coordinate with the ALS programming staff if it is believed a ID number should be removed.

When an NFTL is created in ALS, the filing location defaults to the recording office corresponding with the taxpayer's zip code. These default filing offices are determined by the zip code tables. Occasionally, due to changes in zip code alignment, the use of previously unused zip codes, or restrictions regarding the zip code, the tables must be updated.

The ALS Coordinator is responsible for maintaining the zip code tables. The ALS function Maintxz is used for this purpose.

The Coordinator may receive referrals regarding unknown or incorrect zip codes; however, most updates are driven by the zip code report portion of the ACS/ICS rejects. See IRM 5.19.12.9.4, ACS/ICS Rejects.

Change requests should include the following:

When requests for changes or additions are made, verify the zip code is not in a disaster area that has had enforcement activity suspended.

Keep a listing of all zip code changes. Submit these changes quarterly to the Headquarters Analyst for ICS, so that ICS can be updated with the changes and additional zip codes. ICS updates their system quarterly.

Each week, ALS receives an extract from ICS of its nationwide employee table. Based on the current employee ID, name and new employee number, badge number, area code and phone number, information in ALS will be updated to match information transmitted by ICS.

ICS employee information is updated systemically in ALS, with the exception of the Post of Duty (POD) code. Use Maintro to add the POD code. Also use Maintro to add or modify information for all other ALS users in the same POD.

Requests for POD code updates outside the systemic reports should be on the RO POD ALS Update Form and emailed to *SBSE CLO FORT.

Revenue officers cannot file NFTLs until the POD is corrected. It is imperative the report is worked by the FORT on the day it is generated.

Routine corrections to vouchers (e.g., changing fee, adding/deleting lien document) can be done by the CLO teams. See IRM 5.19.12.3.4, Editing the Billing Support Voucher. Significant changes to the voucher or the removal of it are referred by the teams to the ALS coordinator by sending an email to *SBSE CLO FORT.

There are occasions when it is necessary to remove a voucher from ALS. The Coordinator can remove the voucher, but it is only done when both the following have occurred:

The ALS Coordinator also corrects dates that have been entered into the date field of the voucher program. Permission to change the date may be given to CLO Department Managers; however, tracking of these changes should be maintained by the ALS Coordinator.

Requests for voucher changes and the tracking of the vouchers should contain the following:

Vouchers being removed must be tracked by the FORT to verify they have not been previously requested and for review purposes.

The listing of voucher changes is maintained for 6 months.

NFTLs for ELF recording offices are electronic files on ALS. Recording information cannot be manually input into an electronic file using the regular CRD process. The ALS Coordinator must add the recording information into a file for upload to ALS.

If an NFTL filed through ELF does not show recording data but through research the data is located, send an email to the FORT with the SLID number and court recording data found.

When recording information files are uploaded to ALS and notification is given during the upload process that some of the recording information cannot be loaded, review the information. Below are some common scenarios that could occur and how to resolve.

Although not required for legal sufficiency, lien documents are signed by an IRS official prior to filing to facilitate the recordation process with the recording offices. The lien documents printed in the CLO for recordation and taxpayer copies of the documents printed at CPS are imprinted with a digitized signature of a delegated official. See IRM 1.2.2.6.4, Delegation Order 5-4 (Rev. 3), Federal Tax Lien Certificates.

When the person whose signature is on the lien documents changes, programming must be updated in ALS and at CPS with the new signatory's name, title, and signature.

CLO management is responsible for notifying Collection Policy, the ALS programming staff, and/or other applicable when changes to the signature are needed.

When a disaster occurs, the President can declare a state, municipality, or other locale as a federal disaster area and invoke the Robert T. Stafford Disaster Relief and Emergency Assistance Act, which authorizes tax relief to affected taxpayers. The Disaster Assistance & Emergency Relief program provides guidance for responding to federally declared disasters. See the following for additional information:

When federal tax relief is authorized, a disaster freeze code is placed on the affected taxpayers’ accounts for a specified period of time. The type of freeze code reflects the relief that has been granted.

The FORT coordinates the impact of the disaster on lien processing with guidance from Headquarters, as needed.

CLO may encounter situations or receive inquiries from internal and external customers regarding identity theft. CLO refers all cases regarding identity theft to the function assigned the case, which is then responsible to work the case per instructions in their respective IRM (e.g., IRM 5.1.28, Identity Theft for Collection Employees.

Document the referral in the ALS history, including the date the referral is made, the status, and name of the referred employee or office.

If the assigned office determines that action is necessary to address an NFTL filed against a victim of identify theft, the office will submit a request to CLO following standard procedures. Generally, the request will be for the release of an erroneous NFTL, but in some instances it may be for a withdrawal of the NFTL. See IRM 5.12.3.10, Erroneous NFTL in ID Theft Situation.

For any external inquiries on ID Theft cases, follow high risk disclosure rules. See IRM 21.1.3.2.4, Additional Taxpayer Authentication.

Process requests for release or withdrawal following standard procedures.

When there is a lapse in appropriations for government spending, lien processing generally is suspended. Lien documents cannot be sent to the recording office if funds are not available to pay for the filings. Other CLO duties may continue during the shutdown as long as additional expenses are not incurred. The other duties performed are determined by management based on available staffing and may include processes such as inputting data to ALS, providing payoff letters, and generating releases for taxpayers to file (when requested by the taxpayer).

Prior to an anticipated shutdown, representatives from CLO, Policy, ALS, and other impacted stakeholders should conference to coordinate a shutdown plan. Depending on the situation, the plan may address the inputting of new NFTLs and the printing of recently-created documents. Usually, immediately before the anticipated shutdown, CLO stops creating new NFTLs pending the shutdown resolution and prints all the lien documents in the print queue and processes them for filing.

Upon shutdown, CLO stops inputting NFTL and most other manual requests to ALS.

During the shutdown, ALS systemic processes normally continue, including the systemic interface with Master File. As a result, lien releases will continue to be generated in ALS, even though the releases cannot be filed during the shutdown. The ALS systemic interface with CPS is also operational so lien notices for the pre-shutdown NFTLs will be issued by CPS, as their resources allow. The systemic generation of NFTLs through the ACS/ALS interface may or may not cease, depending on the shutdown plan.

The actions taken when the government resumes operations is dependent on the length of the shutdown. Generally for brief shutdowns, CLO resumes normal processing. For longer shutdowns, CLO may need to prioritize their processes, such as immediately printing releases generated during the shutdown and reviewing accumulated mail for release requests. A conference of the stakeholders may be necessary to devise a resumption plan.