Initial contact
TFRP
Type of closures
What to do
Which IRM & Misc
100

Number of days to make an initial contact

45 days from assignment

100

What form do you use to conduct the Trust Fund interview

F4180

100

You received a payment that satisfies the balance owed and not further action required

Full pay

100
You have an individual wage earner who owes over $60K, what form are you required to attempt to secure during initial contact for taxpayer information such as income vs expenses

433A - Collection Information Statement

100

Which IRM allows you to close TFRP under LEM 

IRM 5.7.4 
200
This type of case assignment, requires you to contact taxpayer within 15 days of assignment

FTD alert

200

Bank statements, Bank signature card, articles of incorporation, are part of type of documentation used to propose the TFRP assessment.

Core documentation

200

Taxpayer is unable to full pay and does not have enough equity for loan, but upon financial analysis, you determine they have the ability to pay, what alternative collection would you propose

Installment agreement

200

You make initial contact with the taxpayer and advise them their balance is $15K.  Taxpayer states they cannot full pay.  You must make this type of determination within 10 days of contact

Lien determination

200

In order to consider alternative collection actions such as an installment agreement, what criteria must the taxpayer meet

In compliance with filing and ES / FTD payments

300

Taxpayer has balances due and opted to have representation, what form must be provided prior to discussing information with representative

F2848 - POA

300

This 3rd party notice is sent to the potential responsible party to allow for summonsing documents to assist in identifying responsibility and willfulness 

L3164A 

300

The total balance is $23K on a corporation with a trust fund amount of $11K listed, what is an alternative collection for closing both Trust Fund and case

In-business Trust Fund Installment agreement

300

You advised the taxpayer that they have delinquent returns for 941 Q1 - Q3 of 2022 and gave them a deadline to provide returns but deadline has expired and no returns were provided, what is the next action to close these tax periods

Prepare 941 returns under IRC 6020b and send with L1085 proposing return information for assessment

300

This form is used to gather information on wage earners, sole proprietors, and potential responsible parties for trust fund investigation 

433-A

400

The right to be informed, representation, pay only the taxes owed, fair treatment, and finality, are all included in what publication

Publication 1 - Taxpayer rights

400

Collection Due Process and Collection Appeal Program are the 2 types of appeals explained in which publication

Publication 1660

400

You complete a financial analysis where your collection determination indicates that the taxpayer does not have the ability to pay at this time or in the near future, how would you propose closing this case

Currently not collectable

400

Individual taxpayer failed to file their F1040 for 2021 and missed their deadline to provide the delinquent return as you requested, what are your next actions

Verify required to file for 2021, review IRPTRJ for possible SFR balance, and send IDRS information for 2021 for exam referral

400
Which IRM reference would you find NFTL determination and information 

IRM 5.12 section

500

Collection Due Process and Collection Appeal Program are the 2 types of appeals explained in which publication

Publication 1660

500

IRC section 6672 grants the authority to assess the TFRP against any person who is _______ and ______

Responsible and willful

500

The company has been out of business for a while and you attempted to contact and levy for distrainable assets but neither were productive, how would you propose on closing this case

Defunct corporation
500

Taxpayer believes if IRS takes collection actions, it will put them in a hardship situation or may face an immediate threat of adverse action.  This criteria allows the taxpayer to contact ________ using F911

Taxpayer Advocate Service or TAS

500

When completing your financial analysis using 433A and substantiation documents, you must review this type of standards which allow you to deviate, if needed, to determine ability to pay

National standards using the allowable expense chart information based on location