CJE 3C

Transaction Codes

100

What does TC 806 mean?

Tax Withholding

200

What does TC 971 AC 804 mean?

Generated when a master file/CADE notice is generated / Letter has been sent. 

300

What does TC 977 mean?

Posted Amended Return.

400

What does TC 582 mean?

Lien Indicator

500

What does TC 971 AC 662 mean? Explain your answer.

FPLP Levy (Pre-levy CDP notice issued)

Levy will be issued 10 weeks from when final notice is sent (LT11).

Command Codes

100

Using which CC can we verify any open controls?

CC TXMODA

200

Using which CC can we verify the TP source of income?

CC IRPTR/TRDBV

300

Using which CC can you see how the TP tax return was filed?

CC TRDBV/IMFOLI

400

Using which CC can you see TP line by line tax return along with math errors? IMF and BMF

CC RTVUE and CC BRTVUE

500

Using which CC can you provide TP the module tax balance owed?

CC INTST

Cause, Cure and Compliance

100

What form does an IMF account need to adjust to have additional retention?

Form W-4

200

When providing Cause and Cure to a taxpayer what tools are available to adjust withholding?

Tax Withholding Estimator on IRS website

300

How can the taxpayer resolve their balance owed? (6 answers) Provide Source.

Per IRM 5.19.1.6(4)

1. Payment in full

2. Short term Payment Plan 

3. VLSP

4. Installment Agreement

5. CNC

6. OIC

400

If the taxpayer asks how the payments are applied on his account. 

Explain the order (5 steps). Provide source.

1. The user fee.
2. The oldest tax assessed.
3. Penalties on the oldest tax assessed.
4. Interest on the oldest tax assessed.
5. Once the oldest assessment is paid in full, payments are applied to the second oldest tax assessed in the same manner outlined above and continue until all balance due modules are paid in full.

Per IRM 5.19.1.6.4.16(4)

500

What is the publication needed to educate taxpayers that submit Schedule C?

Publication 334

Ability to Pay

100

Probing question for TP ability to pay on the call...

"What is the maximum that you are able to pay?"

200

What does CIS stand for?

Collection Information Statement

300

What out of pocket health expenses are not allowed? Provide source.

Per IRM 5.19.13.3.2.4(3)

Elective procedures, such as plastic surgery or elective dental work, are generally not allowed.

400

When is it required to gather a Financial Analysis Statement? (3 answers)

1. TP indicates can't pay (PPIA/CNC)

2. AAB is over $250k

3. TP wants an IA in increments and AAB is over $50k

500

If AAB is less than $10k and TP states can't pay due to daughter/son graduation fees, does it qualify for Exception Criteria? Why? Provide source.

No, per IRM 5.19.17.2.4.1, exception criteria include: 

• Taxpayer has a terminal illness or excessive medical bills.
• Taxpayer is incarcerated.
• Taxpayer’s only source of income is Social Security, welfare, or unemployment.
• Taxpayer is unemployed with no source of income

Compliance Issues

100

What would happen if the taxpayer does not file their tax returns on time and you advise they need to file? Provide source.

Per IRM 5.19.1.7(5-c)

Warn the taxpayer the IRS may file the tax return for them at the highest tax rate with only one personal exemption with no business expenses or personal deductions.

200

Warn the taxpayer in a non-threatening manner the IRS may take enforced collection action if an agreement cannot be reached. 

Provide Source

Per IRM 5.19.1.7(4):

"If you do not make the payment(s) as agreed, we may file a NFTL and/or levy your bank account and your wages".

Specifically state the next action IRS may take. 

 

300

Why should the collection employees provide taxpayer with education on filing and paying compliance? 

Per IRM 13.1.16.4.6 Taxpayer Bill of Rights (TABOR), Publication 1

1. The right to be informed

500

As a Collection employee what must you do to exceed on CJE 3C ?

4 answers

1. Educate taxpayer on filing and payment responsibility (cause and cure and compliance).

2. explains actions taken, and when a balance due remains, determines taxpayer’s ability to pay delinquent accounts by analyzing financial information.

3. advises the taxpayer of consequences of non-compliance (e.g. specific WOEA, penalty and interest accruals)

4. conducts full compliance check on all cases.