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25.3.3.8
(08-28-2006)
Information for Defense of Suits
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The Advisory Group Manager will ensure that any narrative report that
is necessary to reflect the factual situation is prepared and that other data
requested or required by counsel is secured. Specific reporting forms are
not prescribed for use in all types of defense suits. However, Form 4477,
Civil Suit Recommendation, Form 4479, Lien and Claimant Data - Civil Suit,
and Form 4480, Property Description - Civil Suit, will be used for interpleaders
and suits in the nature of an interpleader and also for other defense suits
when appropriate. Form 4481 will be used in all cases to transmit to Area
Counsel the transcript, administrative files, reports and other documents
required.
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Upon receipt of a complaint and summons or a request for data, the Advisory
Manager will determine the periods of tax liability in question and take action
to secure a transcript, if necessary.
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Form 4844 will be prepared and forwarded to Centralized Services function
to secure the administrative files.
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The Advisory Group Manager will determine the need for special document
requirements from the complaint filed. These documents may include:
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notices of lien filed and refiled - In cases where priority of lien(s)
is an issue (i.e., § 2410, Title 28, U.S.C cases).
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Form 872, Consent to Extend the Time to Assess Tax, or Form 900, Tax Collection
Waiver, in cases where timeliness of assessment or collection is an issue.
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copies of offers in compromise, proofs of claim, and data as to court
proceedings - In cases where the collection statute may be an issue (i.e.,
discharge of tax liabilities under the provisions of the Bankruptcy Act).
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other information or documents may include, but are not limited to, notices
of levy, seizure and sale documents, statutory notices (90-day letter for
assessment notice and demand, etc.), data as to whether a jeopardy assessment
is involved, data as to the existence and/or validity of competing liens and/or
claims (including copies of instruments when necessary). Form 4479 may be
used for this purpose.
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In most cases the required data can and should be gathered before a
request is received from the U. S. Attorney or Chief Counsel since Advisory
will normally have received notification of the pending suit through direct
sources.
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The Advisory Group Manager will immediately ensure that required data
is secured and will follow-up on all requisitions for tax returns and requests
for investigations. The data should be sent to Area Counsel no later than
the 45th day after the complaint or petition was filed. Counsel should be
advised of any delay by telephone.
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If data or documents required are, in part, in another area office,
the receiving office will expeditiously initiate action to secure the data
and will be responsible for securing and furnishing the data to the requester.
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If requests for data or documents are received which require all or
substantially all documents to be secured from another Campus or area office,
the receiving Advisory office will promptly notify, by telephone, the Campus
involved of the request and the documents required. The request for data will
then be forwarded by mail. The office originating the request (U.S. Attorney
or Area Counsel) should also be notified that the request has been transferred.
The transferee will assume responsibility for securing and furnishing the
data to the requester.
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If a request from counsel requires additional investigation or examination
by either a revenue agent or revenue officer, the Advisory Group Manager,
will have a copy of the request handcarried to Examination or Collection,
as applicable, and request that the investigation be given preferential treatment
and that the information be furnished as soon as possible.
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