Initial contact
Number of days to make an initial contact
45 days from assignment
What form do you use to conduct the Trust Fund interview
F4180
You received a payment that satisfies the balance owed and not further action required
Full pay
433A - Collection Information Statement
Which IRM allows you to close TFRP under LEM
FTD alert
Bank statements, Bank signature card, articles of incorporation, are part of type of documentation used to propose the TFRP assessment.
Core documentation
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
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
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
Taxpayer has balances due and opted to have representation, what form must be provided prior to discussing information with representative
F2848 - POA
This 3rd party notice is sent to the potential responsible party to allow for summonsing documents to assist in identifying responsibility and willfulness
L3164A
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
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
This form is used to gather information on wage earners, sole proprietors, and potential responsible parties for trust fund investigation
433-A
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
Collection Due Process and Collection Appeal Program are the 2 types of appeals explained in which publication
Publication 1660
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
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
IRM 5.12 section
Collection Due Process and Collection Appeal Program are the 2 types of appeals explained in which publication
Publication 1660
IRC section 6672 grants the authority to assess the TFRP against any person who is _______ and ______
Responsible and willful
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
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
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