TIMEFRAMES
For BalDue and DelRet cases, initial contact is required within this number of days
What is 45 days?
Revenue Officers should take these THREE steps if confronted with a threat, assault, harassment or taxpayer suicide threat during an interview
What are:
-End contact/Leave Scene
-Contact local TIGTA office
-Inform Manager?
Once initial contact is made, a lien determination is required within this number of days
What is 10 days?
IRM 5.1.10.8 requires Revenue Officers to use the picklist for which four actions?
What are:
•Taxpayer Contact • Taxpayer or Asset Location Activity • FTD Verification and • Closing Narrative (for BMF accounts)
For a sole proprietorship with an outstanding liability that cannot be paid immediately, this CIS form is used to secure their financial information
What is Form 433-A?
IRM 5.1.10.9(2) requires the initiation of a follow-up action within this many days of the expiration of a deadline
What is 15 days?
This letter, along with Form 9297, is sent to a taxpayer to advise them of a meeting that has been scheduled
What is Letter 725?
The NFTL filing determination requirement for additional assessments assigned to a case on ICS after the initial contact is this long.
What is 30 days from assignment of the module or the next scheduled touch, whichever is sooner?
These are the THREE type options on ICS for documenting a Taxpayer Contact
What are F-Field, Telephone, O-Office
Form 433-A. Sect. 3 - Other Financial Information asks about activity regarding the transfer of assets for less than full value for this reason
What is to determine if the TP has attempted to place assets out of the Government’s reach?
A request for a Collection Due Process (CDP) hearing must be filed within this number of days from issuance of Final Demand or Filing of the NFTL
What is 30 days?
Identifying these TWO case indicators can help you to avoid a threatening situation with a taxpayer
What is Potentially Dangerous Taxpayer (PDT) and Caution (CAU)
A taxpayer may file this, to appeal a NFTL filing
What is a Collection Due Process (CDP) request?
List THREE sources you might document in LEVY SOURCE(S) SECURED
•bank accounts • employer and wage information • virtual currency, and • real and personal property owned. individual retirement accounts (IRA) • retirement annuities • pensions • dividends • rental income • credit card processor/merchant account information • accounts receivables
This is the major difference between Whole Life and Term Life Insurance policies
What is Whole policies accrue cash and loan value while Term policies do not?
For an FTD Alert, initial contact is required within this number of days
What is 15 days?
List THREE factors to consider when determining the amount of research needed before Initial Contact
What are:
•Size of the liability • Complexity of the case • The types of the liability and entity • Compliance history • Cross compliance issues • Cooperation level of the taxpayer • Results of the financial analysis • The taxpayer’s employer or business they engage in
You should file a NFTL when the aggregate unpaid balance of assessment (UBA) is this much
What is $10,000 or more?
The required documentation of this, includes Filings, FTD’s and Estimated Tax Payments
What is Full Compliance Check?
The THREE types/categories of Allowable Expenses
What are Allowable Living Expenses, Other Necessary Expenses AND Other Conditional Expenses?
You should make a TFRP determination after the initial contact, but no later than this many days after the receipt of the balance due in Field Collection
What is 120 days?
These are the THREE types of questions for effective questioning of a taxpayer
What are Confirming, Probing & Clarifying?
To attach to real property, the NFTL must be filed in this location
What is the County where the real property is located?
Documentation explaining why the NFTL would hamper collection, must accompany this determination
What is a determination to Defer the NFTL filing?
Reviewing a taxpayer’s pay stubs and researching their prior year tax liability are two ways to determine the allowable amount for this Other Necessary Expense
What is Current Year Taxes?