Table of Contents

• 5.1  General Collecting Procedures
  • 5.1.1  Miscellaneous Guidelines
  • 5.1.2  Remittances, Form 809 and Designated Payments
  • 5.1.3  Safety, Employee, and Security Programs
  • 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
  • 5.1.8  Courtesy Investigations
  • 5.1.9  Collection Appeal Rights
  • 5.1.10  Taxpayer Contacts
  • 5.1.11  Delinquent Return Accounts
  • 5.1.12  Cases Requiring Special Handling
  • 5.1.14  Field Collection Techniques and Other Assignments
  • 5.1.15  Abatements, Reconsiderations and Adjustments
  • 5.1.17  Third Party Contacts
  • 5.1.18  Locating Taxpayers and their Assets
  • 5.1.19  Collection Statute Expiration
  • 5.1.20  Collection Inventory
  • 5.1.21  Collecting from Limited Liability Companies
  • 5.1.30  Strategic Approach to Casework
  • 5.1.31  Workload Management
• 5.2  Reports
  • 5.2.1  Collection Time Reporting
  • 5.2.2  Collection Reports
  • 5.2.4  Collection Reports Overview
• 5.3  Entity Case Management Systems
  • 5.3.1  ENTITY Case Management System (ENTITY)
• 5.4  Case Processing
  • 5.4.10  General Case Processing
  • 5.4.11  CCP Installment Agreements
  • 5.4.12  Field Office Resource Team
  • 5.4.13  CCP General Procedures
• 5.5  Insolvencies, Decedents Estates and Estate Taxes
  • 5.5.1  Insolvencies, Decedents Estates, and Estate Taxes
  • 5.5.3  Working Decedent Cases
  • 5.5.4  Proof of Claim Procedures in Decedent and Non-Bankruptcy Insolvency Cases
  • 5.5.5  Processing Estate Tax Extensions
  • 5.5.6  Estate Tax Installments
  • 5.5.7  Collecting Delinquent Estate Tax Accounts
  • 5.5.8  Estate Tax Liens
• 5.6  Collateral Agreements
  • 5.6.1  Collateral Agreements and Security Type Collateral
  • 5.6.2  Maintenance
• 5.7  Trust Fund Compliance
  • 5.7.1  FTD Alerts
  • 5.7.2  Monthly Filing and Special Deposits
  • 5.7.3  Establishing Responsibility and Willfulness for the Trust Fund Recovery Penalty (TFRP)
  • 5.7.4  Investigation and Recommendation of TFRP
  • 5.7.5  Collectibility Determination
  • 5.7.6  Trust Fund Penalty Assessment Action
  • 5.7.7  Payment Application and Refund Claims
  • 5.7.8  In-Business Repeater Trust Fund Taxpayers
  • 5.7.9  Federal Contractors
• 5.8  Offer in Compromise
  • 5.8.1  Overview
  • 5.8.2  Offer Receipts
  • 5.8.3  Processability
  • 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  Possible Actions on Accepted Offers
  • 5.8.10  Special Case Processing
  • 5.8.11  Effective Tax Administration
  • 5.8.12  Independent Administrative Review
• 5.9  Bankruptcy and Other Insolvencies
  • 5.9.1  Overview of Bankruptcy
  • 5.9.2  The Bankruptcy Code and Collection
  • 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  Electronic Proofs of Claim and Automated Proofs of Claim
  • 5.9.15  Payments in Bankruptcy
  • 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
• 5.10  Seizure and Sale
  • 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
• 5.11  Notice of Levy
  • 5.11.1  Background, Pre-Levy Actions & Restrictions on Levy
  • 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  Federal Tax Liens
  • 5.12.1  Lien Appeals
  • 5.12.2  Lien Filing Requirements
  • 5.12.3  Certificates Relating to Liens and Claims for Damages Under IRC § 7432
  • 5.12.4  Judicial/Nonjudicial Foreclosures
  • 5.12.5  Redemptions
  • 5.12.6  Procedures for Lien Processing
• 5.13  Collection Quality Measurement
  • 5.13.1  Embedded Quality Administrative Guidelines
  • 5.13.2  Embedded Quality Attribute Definitions
  • 5.13.4  Offer in Compromise/Embedded Quality Attribute Definitions
  • 5.13.6  Collection Quality Measurement System Insolvency Reviewer Guidelines
• 5.14  Installment Agreements
  • 5.14.1  Securing Installment Agreements
  • 5.14.2  Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED)
  • 5.14.3  Deadlines and Payments and Requests for Installment Agreements Made to Delay Collection
  • 5.14.4  Financial Reviews, Below Deferral Level Accounts, Joint and Several Liability Relief Under IRC Section 6015, Withdrawals and Multiple Entities
  • 5.14.5  Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements
  • 5.14.7  BMF Installment Agreements
  • 5.14.8  Monitoring of Installment Agreements
  • 5.14.9  Approval, Independent Review, Appeals, and Disposition of Documents
  • 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
  • 5.14.12  Monitoring Levy Payments — General
• 5.15  Financial Analysis
  • 5.15.1  Financial Analysis Handbook
• 5.16  Currently Not Collectible
  • 5.16.1  Currently Not Collectible
• 5.17  Legal Reference Guide for Revenue Officers
  • 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
  • 5.17.6  Summonses
  • 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)
  • 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
• 5.18  Liability Determination
  • 5.18.1  Automated Substitute for Return (ASFR) Program
  • 5.18.2  Business Returns IRC 6020(b) Processing
• 5.19  Liability Collection
  • 5.19.1  Balance Due
  • 5.19.2  Return Delinquency
  • 5.19.3  Backup Withholding Program
  • 5.19.4  Enforcement Action
  • 5.19.5  ACS Inventory
  • 5.19.6  ACS Support
  • 5.19.7  Campus Collection Programs
  • 5.19.8  Collection Appeal Rights
  • 5.19.9  Automated Levy Programs
  • 5.19.10  Collection Operations Transcript Processing
  • 5.19.11  Withholding Compliance Program
  • 5.19.12  Centralized Case Processing - Liens
  • 5.19.14  Trust Fund Recovery Penalty (TFRP)
  • 5.19.15  Federal Agency Delinquency (FAD)
• 5.20  Abusive Tax Avoidance Transactions
  • 5.20.1  Overview
  • 5.20.2  Time Reporting
  • 5.20.3  Third Party Contacts
  • 5.20.4  Summons Procedures
  • 5.20.5  Offer In Compromise Procedures
  • 5.20.6  Whipsaw Assessments
  • 5.20.7  Monitoring of IRC 7407 & 7408 Injunctions
  • 5.20.8  Promoter/Preparer Penalties
  • 5.20.9  Employment Tax Stop Filer Cases
• 5.21  International and Insular Issues
  • 5.21.1  Overview
  • 5.21.2  Offshore Information Gathering Techniques
  • 5.21.3  Collection Tools for International Cases
  • 5.21.4  Payments Made in Foreign Currency
  • 5.21.5  International Field Calls
  • 5.21.6  Report of Foreign Bank and Financial Accounts
• 5.24  Central Withholding Agreement (CWA) Program
  • 5.24.1  Overview
  • 5.24.2  Case Development
  • 5.24.3  Case Processing Guidelines