Letters / Pubs / Forms
Used to schedule initial contact
What is the Letter 725B
To pursue or not to pursue, that is the question...
What is to make a TFRP determination
You review and investigate the taxpayer and cross compliance prior to initial contact using internal and external sources.
What is Initial Analysis
Make this determination within 10 days of initial or attempted contact
What is Lien determination
You speak with the neighbor, who provided you information, but he wanted to remain anonymous due to being afraid of Taxpayer retaliation.
What is "Fear of reprisal ; IRC 7602(c)"
Mr. Smith observed his right to retain representation.
What is Publication 1 ; taxpayer rights
Payment code designated to pay Trust Fund
What is DPC 02 - code listed on ICS remittance form
This investigation must be done during initial contact, in closing narrative and throughout the life of the case. BMFOLI / IMFOLI are helpful tools.
What is "Full compliance check"
Take this action to collect funds if taxpayer fails to provide financial information
What is to issue levy - F668A & F668W
Utilize this list regarding information reviewed or actions taken. Note: some are mandatory use
What are "pick list" items
List of information required with deadline & consequences.
What is Form 9297
Bank signature card, Bank statements, & articles of corporation are considered what type of necessary information to assess TFRP.
What is "Core Documentation"
You are making a field visit to a residence for a drive by to review property and assets, but you notice a sign that reads 'Private Property - We kill every third IRS employee and the second one just left.' What type of indicator should be requested on this taxpayer?
What is "CAU" Cautious indicator - implied threat and no verifiable evidence
You secure bank records, income documents, expense statements, and other documentation. What is your next action?
What is to conduct a financial analysis
Mr. and Mrs. Smith filed MFJ for 2019, 2020, and 2021 but filed as MFS for 2022 tax period. You can discuss Mr. Smith's 2022 tax information with Mrs. Smith. True or False
False - Mrs. Smith filed separately and is not listed with Mr. Smith; therefore, RO cannot disclose any information related to the 2022 tax period.
Explains the collection process.
What is Publication 594
This IRM reference allows closure of TFRP due to dollar amount under threshold.
What is IRM 5.7.4
You have reviewed the financial information and made a determination on how to proceed based on these results. Next step is to discuss these results or bottom line with your taxpayer. What are these "results / determination" called?
What is Collection Determination
Letter 3164A was mailed 46 days ago, what action is required to move forward with TFRP investigation
What is TFRP summons via F6639
You should review these reports on a weekly basis as part of workload management
What are ASED / CSED / ATFR reports
Informs intent to levy and must be certified mailed.
What is Letter 1058
Number of days to make a TFRP determination.
120 days from assignment
This term is used to describe the release of information to taxpayers, the public, state agencies, and federal agencies.
What is "Disclosure"
Alternative collection action that allows to close case including TFRP with total balance of less than $25k
What is In-Business Trust Fund Installment Agreement Express - IBTFIA Express
Utilize BMFOLU to review this type of penalty. *Hint: TC240 & penalty code 549 & 550
This is CAWR assessment