ATFR
The ATFR Form 4183 core documents required prior to GM approval (IRM 5.7.2.2.4).
What are Form 4180, Articles of Incorporation, bank signature card, cancelled checks, bank statements.
A Revenue Officer should print page 4 of the TFRP calculation sheet when.
What is Attribute 105 Pre-Contact/Initial Case Analysis
The taxpayers need to be informed of their right & rights to appeal collection actions. Even in instances when delinquent returns without sufficient credits. (IRM 5.1.9.2)
What is Pub 594, The IRS Collection Process, explains the steps the IRS may take to collect overdue taxes and addresses general appeal provisions.
What is Pub 1660, Collection Appeal Rights, provides detailed information regarding the collection appeal rights and procedures under Collection Due Process & Collection Appeals Program.
Inform third parties (purchaser, holder of security interest, mechanic’s lienor, or judgment lien creditor) and establish the Government’s right of priority against these same creditors. (IRM 5.12.1.4)
What is the propose and Effect of Filing a Notice of Federal Tax Lien
There may be cases where a taxpayer lives with a non-liable person (i.e., spouse, domestic partner, boyfriend/girlfriend) and they have shared household expenses. In these cases, review other income into the household and any expenses shared with the non-liable person in order to determine the TP's allowable portion of the shared household income and expenses.
What is IRM 5.15. ) Shared Expenses. Although the assets and income of a non-liable person may be reviewed to determine the taxpayer's portion of the shared household income and expenses, they are generally not included when calculating the amount the taxpayer can pay. Exception is community property states.
When must a trust fund case file need to be submitted to CPM and which form to use for an imminent ASED.
What is a “Quick Assessment” (IRM 5.7.6.3) on Form 2859.
BONUS: The Campus will send the form back with the DLN.
What is Form 3552 sent back from CPM to be forward to the taxpayer
A Revenue Officer should attempt to secure complete CIS, one or more levy source and utilize the mandatory picklist.
What is Attribute 203 Requested/Secured Financial Information
What if Collection have a concern or disagreement with respect to an Appeals decision in a particular CAP or CDP case. (IRM 5.1.9.5.4)
What is the group manager may contact the ATM to address the concern and resolve the disagreement.
NFTL filing determinations must be made on all balance due cases including reactivated balance due cases within established time frames. (IRM 5.12.2.3.2)
What is the NFTL filing determination is due 10 calendar days from the initial attempted contact or initial actual contact date, whichever date is earlier.
For accounts where the aggregate unpaid balance of assessments is greater than $250,000, additional verification is required.
What is IRM 5.16.1.2.1 Unable to Locate and Unable to Contact. Full credit report on IMF and sole proprietor taxpayers and LLCs, (where an individual owner is identified as the liable taxpayer). For additional information see IRM 5.1.18.19, Consumer Credit Reports.
The taxpayer has Appeal rights when the Revenue Officer recommend proposal to assert trust fund. The TP will receive what letter
What is a Protest Case (IRM 5.7.6), send Letter 1154.
A Revenue Officer activity should facilitate case progression, view assets, and/or secure/review, & discuss financial statements.
What is Attribute 401 Field Visitation
Requests for a CAP appeal can be made verbally or in writing. A taxpayer or third party may submit Form 9423 prior to the group manager’s conference. The CAP appeal request must be documented on ICS. What is the deadline for requesting a CAP Appeal. (IRM 5.1.9.4.2)
There is no deadline for requesting a CAP appeal in most situations. Exception: Appeals relating to seizures must be made in 10 business days from date the Form 2433, Notice of Seizure
If a determination cannot be made prior to the NFTL filing determination due date. These situations are generally only applicable when the revenue officer has had no contact with the taxpayer. Potential situations may include RO on detail assignment, attending training, case reassigned or transferred, illness or planned leave. (IRM 5.12.2.3.3)
What is NFTL Determination Date Extension
Levy action may be determined to be appropriate prior to levy CDP rights
What is IRM 5.11.1.5.2 Disqualified Employment Tax Levy (DETL)
If there is no present or future collection potential after reviewing and verifying the financial information, do not recommend assertion of the TFRP.
What is Form 9327 Nonassertion Based on Collectibility (IRM 5.7.5.4.1)
A Revenue Officer MUST provide specific information to taxpayer and POA.
What is Attribute 618 Action Date, Expectation, and Consequence
Appeals give priority consideration to pyramiding in-business trust fund cases that owes employment taxes, not making federal tax deposits (FTD) in the current quarter, there are no existing modules against which levy action can be taken.
What is Rapid Response Appeals Process (RRAP)
Doubt as to liability pending taxpayer documentation or Form 911 submission is used in what instance
What is use "Defer" when the decision to delay filing will be revisited
This tool provides an early opportunity to assist and educate TP’s before liability pyramids and the growing debt becomes more difficult to resolve.
What is IRM 5.7.1.6 Contact Procedures for FTD Alerts. Prior to making an attempt to contact a FTD Alert taxpayer by telephone, Letter 5857, FTD Alert Telephone Contact Letter must be sent to the taxpayers address on record to inform them that a Revenue Officer will call the taxpayer by the specified date entered on the letter. Attempted contact is considered made by providing the Letter 5664
The Revenue Officer has exhausted all available Collection tools & the pyramiding taxpayer has no known assets.
What is issuance of Letter 903 with Notice 931 then submit recommendation of civil injunction.
A Revenue Officer must follow third party contact procedures.
What is Attribute 607 Taxpayer Rights. BONUS: If this is not followed what would be considered? Potential violation of Fair Tax Collection Practices.
To ensure an independent Appeals function within the Internal Revenue Service, communications between Appeals employees are generally prohibited to avoid the appearance of compromising the independence of appeals officers and other Appeals employees. (IRM 5.1.9.5)
What is Ex parte Communication
Additional assessments (usually balance due modules) are often made and then assigned to a case on ICS after the initial contact is made or the initial contact due date. On these additional assessments, the documentation for request of NFTL filing, non-filing, or deferral (as appropriate) (IRM 5.12.2.3.2)
What is must be prepared the sooner of within 30 days of assignment to the ICS inventory as an IDRS Bal Due, or next calendared touch on the case.
Note: If a pre-assessed module is created on ICS, the NFTL determination is due within thirty days of assessment.
In some instances, taxpayer’s request for an IA will be recommended reject
What is IRM 5.14.9.2.1 Request for Installment Agreement - Independent Review Prior to Rejection. Upload the Form 12233, to eApproval.