ACTION DATES
This form is used when giving a Taxpayer or Power of Attorney deadlines
What is Form 9297?
(IRM 5.1.10.3.2(9)(a))
RO provided TP/POA with a specific date by which to complete a required action and the type of enforcement that will be taken if the deadline is missed.
What is a clear expectation?
When should a Revenue Officer establish consequences for a Taxpayer?
What is when a deadline is set?
This is the cornerstone to timely and effective case resolution?
What is an effective initial contact?
This is checked to determine if there are other related cases.
What is cross compliance
This determination is due within 10 calendar days from initial attempted contact or initial actual contact, whichever is later
What is a Notice of Federal Tax Lien Determination?
(IRM 5.12.2.3.2(1))
When TP/POA indicates he/she will take an action and RO concurs or does not provide an alternative
What is an implied expectation?
This should be provided to the Taxpayer in face to face situations with consequences listed.
What is Form 9297?
While actual contact with the taxpayers or representatives is the objective of the initial contact attempt, this can also result in an effective field contact?
What is gathered from neighbors and other third parties.
The taxpayer must have this prior to closure of their case and required to stay.
What is current compliance
This right will expire 30 days after the issuance of a Letter 1058 (45 if L1058 is mailed)
What is a right to CDP Appeal?
(IRM 5.7.8.5(12)(a))
Proper venue to electronically document expectations.
What is ICS history?
This is a possible consequence that involves attaching to a Taxpayers wages.
What is a Levy?
This is one of the most (if not THE most) important action during initial contact.
What is giving publication 1 to the taxpayer/officers.
ICS picklist used to determine filing, ES, FTD compliance.
What is full compliance check
A Form 9297 is not used in this type of case
What is a potential Fraud Case?
(IRM 5.1.10.3.2(9)(a))
Bank statements, P&L statement, utility bills, rental agreements, mortgage statements, receipts...
What is proof of expenses?
When documenting ICS regarding consequences established, you should not use this phrase.
What is Warned of Enforcement Action (WOEA)?
Even if a taxpayer is working with a Service employee, we should advise them this will still occur.
What is they will receive annual notices of taxes still owing until all taxes are paid in full.
Looking back on prior filings, EFT's, payment, ES, etc
What is history of compliance
While this is being considered, In-Business Taxpayers are required to file tax returns on time and demonstrate compliance by making timey Federal Tax Deposits.
What is an Offer in Compromise?
(IRM 5.7.8.5.3)
FTD worksheet
What is proof of compliance?
ICS pick list item that can be used to document consequences.
What is Deadline Communicated?
These are the actions that should take place when dealing with a corporations with unpaid trust fund taxes.
These are the actions that should take place when dealing with a corporations with unpaid trust fund taxes.
Based on IRC 6672, this enhances voluntary compliance.
What is Trust Fund Compliance