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25.3.2.1
(04-14-1997)
Revenue Officer Procedures
25.3.2.1.1
(04-14-1997)
Report Preparation
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Review IRM 5.17.12 of the Legal Reference Guide for Revenue Officers, for information about investigations and reports. This
includes samples of Revenue Officers’ narrative reports.
Note:
Prepare all documents in quadruplicate.
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Prepare a narrative report, using Form 4478, Civil Suit Checklist, as a guide.
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Complete the following forms for all recommendations:
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Form 4477, Civil Suit Recommendation
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Form 4478, Civil Suit Checklist
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Form 4481, Transmittal—Legal Action
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Complete the following forms if the suit involves specific property:
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Form 4479, Lien and Claimant Data—Civil Suit
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Form 4480, Property Description—Civil Suit
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If the property is an insurance policy, include the following information on Form 4480
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name and address of insurance company
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policy number
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date of policy
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amount of policy
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cash surrender value
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amount of any loan outstanding and date made
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whether the loan was an automatic premium loan
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whether the insurer is holding any accumulated dividends
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whether the taxpayer has the right to change the beneficiary
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name and address of each beneficiary
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Include in the package, copies of all pertinent documents.
25.3.2.1.2
(04-14-1997)
Account Disposition
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When the recommendation is complete, forward it to Technical Support function for review and processing. Include in your transmittal
a request for BAL DUE closing, if applicable.
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Retain the account in inventory. TSf will input a closing transaction after review.
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