IRM PROCEDURAL UPDATE DATE: 03/11/2020 NUMBER: Sbse-05 .
IRM PROCEDURAL UPDATEDATE: 03/11/2020NUMBER: sbse-05-0320-0413SUBJECT: Requirements for Collection Information Statement (CIS)AFFECTED IRM(s)/SUBSECTION(s): 5.19.1IRM 5.19.1.2.6.3.3 Installment Agreements - Field Assistance, FA, EmployeesUpdated paragraph (3) to show that Expanded IAs are no longer applicable.3. Expanded IAs: (Expanded IAs are no longer applicable per changes toNSIAs.)IRM 5.19.1.2.6.3.4, Installment Agreements - ACS, ACSS and CSCO EmployeesUpdated paragraph (3) to show that Expanded IAs are no longer applicable.3. Expanded IAs: (Expanded IAs are no longer applicable per changes toNSIAs.)IRM 5.19.1.2.6.4.1, Financial Analysis, Verification and Substantiation - AllEmployees Removed CNC Exception Processing row from table underparagraph (1), as out of scope for IRM 5.19.1 Deleted column from table.1. The table below provides guidance to all employees for when financialanalysis is needed and when it is necessary to verify and obtainsubstantiation, by account balance and disposition type:EXCEPTION: AM employees do not conduct Financial Analysis.BalanceDispositionFinancial Analysisneeded?Less than XXXXX (AABCNCNoplus accruals) (IMF)XXXXX — XXXXXPPIA & CNCYes, see IRM 5.19.13,Campus Proceduresfor Securing FinancialInformationTax only (excludes P&I) up toGuaranteedNo 10,000 (Must meetIArequirements in IRM5.19.1.6.4(8), InstallmentAgreements (IAs)) Any line marked with a # is for Official Use Only1
AAB (CC SUMRY) up to 25,000SIA 25,000and underNoIRM 5.19.1.2.6.4.2, Financial Analysis, Verification and Substantiation - FieldAssistance, FA, Employees Added entity types to paragraphs (2), (4) and (5).Deleted columns from tables under paragraphs (2), (4) and (5). Updatedparagraph (3) to show that Expanded IAs are no longer applicable. RemovedOUO designation from functional authority upper limits. Deleted paragraph (6),as Hardship CNCs are out of scope for IRM 5.19.11. The table below provides guidance to FA employees for when financialanalysis is needed and when it is necessary to verify and obtainsubstantiation, by account balance and disposition type.2. SIAs over 25,000 - IMF and OOB BMF Sole Proprietors:BalanceFinancial Analysisneeded?AAB (CC SUMRY) between 25,001 and 50,000,No3. Expanded IAs: (Expanded IAs are no longer applicable per changes toNSIAs.)4. NSIAs - IMF & Out of Business Sole Proprietors:BalanceAAB (CCSUMRY) is 100,000 or less,Financial Analysis needed?No, but:ooAMS history must contain the ComplianceSuite Payment Calculator calculationshowing the IA will be fully paid by theCSED, andA history item must be input on CC ENMODindicating "NOCIS",5. PPIAs - IMF & Out of Business Sole Proprietors:BalanceAAB (CC SUMRY) betweenXXXXX and 100,000,Financial Analysis needed?Yes, see IRM 5.19.13, CampusProcedures for Securing FinancialInformationAny line marked with a # is for Official Use Only2
IRM 5.19.1.2.6.4.3, Financial Analysis, Verification and Substantiation - ACS,ACSS and CSCO Employees Added entity types to paragraphs (2), (4) and (5).Deleted columns from tables under paragraphs (2), (4) and (5). Updatedparagraph (3) to show that Expanded IAs are no longer applicable. RemovedOUO designation from functional authority upper limits. Deleted paragraph (6),as Hardship CNCs are out of scope for IRM 5.19.11. The table below provides guidance to ACS, ACSS and CSCO employees forwhen financial analysis is needed and when it is necessary to verify andobtain substantiation, by account balance and disposition type2. SIA over 25,000 - IMF and OOB BMF Sole Proprietors:BalanceFinancial Analysisneeded?AAB (CC SUMRY) between 25,001 and 50,000,No3. Expanded IAs: (Expanded IAs are no longer applicable per changes toNSIAs.)4. NSIAs - IMF & Out of Business Sole Proprietors:BalanceAAB (CCSUMRY) is 250,000 or less,Financial Analysis needed?No, but:ooAMS history must contain the ComplianceSuite Payment Calculator calculationshowing the IA will be fully paid by theCSED, andA history item must be input on CC ENMODindicating "NOCIS".NOTE: See IRM 5.19.1.6.4(11), Installment Agreements, for specificguidance.EXCEPTION: FERDI employees should refer to FERDI authority levels in IRM5.19.18.4(1), FERDI General Case Processing Overview.5. PPIAs - IMF & Out of Business Sole Proprietors:BalanceAAB (CC SUMRY) betweenXXXXX and 250,000,Financial Analysis needed?Yes, see IRM 5.19.13, CampusProcedures for Securing FinancialInformation.NOTE: See IRM 5.19.1.6.4(12), Installment Agreements, for specificguidance.EXCEPTION: FERDI employees should refer to FERDI authority levels in IRM5.19.18.4(1), FERDI General Case Processing Overview.Any line marked with a # is for Official Use Only3
IRM 5.19.1.3.3, Referrals and Redirect for AM Employees Updated referenceshown in 13th row of table under paragraph (4).4. Follow the table below to determine if the call needs to be transferred orreferred.If .Aggregatebalance dueis between 25,001 50,000,And .Taxpayer is eligible to setup an IA using OPA.Review the IAT OPAEligibility tool or Exhibit5.19.1-12, OPA ReferralCriteria.Aggregatebalance dueisXXXXXXST 22,Intentionally left blankTransfer to ACS as appropriate perIRM 5.19.1.4.1(7), Account Actionson Referrals/Redirects.One or more modules onCC TXMODA or CCSUMRY are in ST 22,ST 22,The ST 22 module(s)appear on CC IMFOL butnot on CC TXMODA orCC SUMRYTransfer to ACS as appropriate perIRM 5.19.1.3.2.1.1, ACS TransferInformation, and IRM 5.19.1.4.1(7),Account Actions onReferral/Redirects.a. Research the account todetermine if the accountwas previously closed CNC.b. Follow normal balance dueprocedures. Taxpayer maymeet criteria for normalCNC closure or IA. See IRM5.19.1.6.4, InstallmentAgreement (IA).ST 22,Caller is authorized byForm 8821, TaxpayerInformation Authorization,""Then .a. Encourage the taxpayer togo to IRS.gov to establishan IA using OPA, asappropriate per IRM5.19.1.6.8(2), OnlinePayment Agreements(OPA).b. If the taxpayer does notagree to use OPA, transferthe call to ACS. See IRM5.19.1.3.2.1.1, ACSTransfer Information, forinstructions on transferringcalls to ACS.a. The caller may reviewreturn or accountinformation for the specifiedperiods on the form, but isnot authorized to act onbehalf of the taxpayer(including resolving balanceAny line marked with a # is for Official Use Only4
due accounts).b. Do not transfer call to ACS.See IRM 5.19.1.2.2.1,Instructions for Form 8821,Taxpayer InformationAuthorization.ST 24,There are no modules inST 22 (ACS) or ST 26(Field),a. The account case isassigned to the Queue.b. Work the account followingnormal collectionprocedures.NOTE: If the account has aFERDI indicator, transfer tothe FERDI line per IRM5.19.1.4.1(7), AccountActions onReferral/Redirects. SeeIRM 5.19.18.2(3),Identifying FERDI Cases,for information on FERDIindicators. See paragraph(2) above, for accounts withrelated BMF issues.a. The account is in a MMIA.b. Follow procedures in IRM5.19.1.4.1(9), AccountActions onReferral/Redirects.Anycollectionstatus,The TSIGN is"35XX6YYY",ST 26,The TSIGN ends in"8000",a. The account is assigned toAutomated Substitute forReturn (ASFR).b. Follow procedures in IRM5.19.1.4.1(9), AccountActions onReferral/Redirects.ST 26,The TSIGN ends in "00",a. The account is assigned toan RO group, but not yetassigned to a specific RO.b. Follow procedures in IRM5.19.1.3.2.4(2)(c), RevenueOfficer (RO) Assignment.ST 26,The TSIGN ends in "01""99",a. The account is assigned toan RO.Any line marked with a # is for Official Use Only5
b. Follow procedures in IRM5.19.1.3.2.4, RevenueOfficer (RO) Assignment.ST 53,The cc is 03, 06, 09, 10,12, 13, or 39 (See IRM5.19.9.3.2, FPLPSelection Criteria),a. These accounts have eitherbeen shelved or closed asCNC but collection actioncan still be taken, such asthe Federal Payment LevyProgram (FPLP).b. Follow normal balance dueprocedures. Taxpayer maystill meet criteria for normalCNC closure or IA. See IRM5.19.1.6.4, InstallmentAgreement (IA).ST 53,Any of the following arepresent:a. The account has one ormore modules assigned toPrivate Debt Collection(PDC).b. Follow procedures in IRM5.19.1.5.21.4, AM, ACS andFA Taxpayer Contacts onPrivate Debt CollectionAccounts.oooUnreversed TC971 AC 054,PDC-ID of 01-04,and/orPDC-IND/PDCCD of 01,ST 71,There is a -Y freeze onthe account,a. The taxpayer has an Offerin Compromise (OIC),b. Follow the procedures inIRM 5.19.1.3.6, For OtherAccount Issues RequiringReferrals or Redirect.ST 72,One or more TC 520 ispresent with Bankruptcycc (see Document 6209,Section 11, TC 520Closing Code Chart),a. The taxpayer is ininsolvency.b. Follow the procedures inIRM 5.19.1.5.2.1, ContactRegarding InsolvencyIssues.BalanceinvolvesTFRP issues- MFT 55/13,Intentionally left blanka. Follow normal collectionprocedures.b. See IRM 5.19.1.5.4, TFRP.Any line marked with a # is for Official Use Only6
IRM 5.19.1.3.6, For Other Account Issues Requiring Referrals or RedirectAdded Note to paragraph (13). Updated 5th row of table under paragraph (14).13. Pending OIC: If there is a TC 480 or TC 780 on the account (ST 71) (-YFreeze), a pending OIC is present. See IRM 5.19.17.3, Offer in Compromise(OIC) Procedures.a. Advise the taxpayer their request is being referred to another office forprocessing. Send Letter 86C, Referring Taxpayer Inquiry/Forms toAnother Office.b. Do not input a TC 971 AC 043.c. Initiate a Form 4442, Inquiry Referral, to refer the request to theCompliance Services OIC Unit at the appropriate campus. See SERP,under the Who/Where tab for Offer-in-Compromise (OIC) CentralizedService Center Locations.d. Input history on AMS or CC ENMOD, "44422OIC" or "CORR2OIC".Input CC STAUP 2209 if in Notice Status.NOTE: If the taxpayer claims they filed an OIC but there is no indicationpresent (TC 480 or TC 780 on the account, ST 71, -Y Freeze), see IRM5.19.17.3.1, Taxpayer Claims OIC Previously Submitted (No TC 480 or ST 71Present).14. Revenue Officer Request: Forward to Centralized Case Processing (CCP)in PSC. If the taxpayer disputes the liability and there are no collectionbalance due issues, see IRM 21.3.3.4.9.2, Campus Collection FunctionCorrespondence/Inquiry/Notice.15. Identify the issue the taxpayer is disputing; send Letter 86C, ReferringTaxpayer Inquiry/Forms to Another Office, or interim letter as appropriate.Route the correspondence as follows:If .ASFRWith Identifier.TC 290 TC 599cc 088 or cc 089AURTC 922 and TC290Bankruptcy filedTC 520 with cc81, 84 (-Wfreeze), 83-89,60-67 (-VFreeze)TC 290 BS 55,or TC 240 RN500-514 and RN549/550CAWRThen Route To .See SERP, Who/Where,ASFR - ReconsiderationReturns - CentralizedProcessing SitesSee IRM 21.3.1.4.58, Copiesof CP 2000, CP 2501, 2893CLetterIRM 5.19.1.5.2.1, ContactsRegarding Insolvency IssuesFax correspondence to theappropriate CAWR sitebased on the State MappingGuide:Any line marked with a # is for Official Use Only7
ooExaminationTC 420/421 withTC 300Failure to Complywith CertainInformationReportingRequirements, orIntentional Disregardto ComplyFailure to FileInformation ReturnsTC 240 RN 651or 652PSC (28)MSC (49)Route to the appropriateExamination operation basedon the TC 42X DLN. SeeIRM 4.13.7-4, CentralReconsideration Unit (CRU)AddressesDetroit Computing Center1300 John C Lodge Dr.Detroit, MI 48226-2414TC 240 RN 638IRS201 W Rivercenter BlvdStop 814G, Team 203FeesTC 360Covington, KY 41011-1424IRS201 W Rivercenter BlvdStop 8420GFUTATC 290 BS50 or51Covington, KY 41011-1424Fax correspondence to theFUTA site based on theState Mapping Guide:CSC (17)InformantInnocent SpouseUnassessableErroneous RefundOIC PendingIntentionallyleft blankForm 8857,Request forInnocent SpouseRelief- U FreezeUnreversed TC480 or TC 780859-669-7177See IRM 21.1.3.19,Informant ContactsSee IRM 25.15.1.6.1,Routing of Form 8857See IRM 5.19.1.3.2, For AllEmployeesSee IRM 21.5.6.4.50, -YFreezeAny line marked with a # is for Official Use Only8
WithholdingCompliance ProgramTC 240 RN 615and 616a. Close the casecontrol, if applicableb. Fax thecorrespondence tothe WithholdingCompliance ProgramFor any other issueand the taxpayerdoes not discusspaymentIntentionallyleft blanka. Issue Letter 2645C,Interim Letter, if thecase is older than 25daysb. Route the case to AMc. Close case controlsIRM 5.19.1.4.2, Taxpayer Information Added Exception under paragraph (1).Clarified paragraph (3)(a).1. This subsection provides procedures for changing taxpayer entity information,such as address, name and obtaining the taxpayer's best contact number(s),if possible.NOTE: The best contact number should be placed in the "HOME FIELD" forIMF accounts and "BUSINESS FIELD" for BMF accounts on AMS. DO NOTverify/delete additional existing numbers during phone contacts.NOTE: If working correspondence, update the best contact number asappropriate.EXCEPTION: If documentation is present that indicates contact numberswere addressed within the past 13 cycles, then you are not required torequest telephone numbers.EXCEPTION: Deleting a contact number in the "HOME FIELD" or"BUSINESS FIELD" is acceptable if it is being replaced by a more currentcontact number.2. ACS and ACSS employees (includes Field Assistance employeesworking ACS cases): When working a ST 22, ACS case, and telephonecontact indicates an incorrect best contact number, use the table below toupdate the taxpayer account:If .The account hasmodules on ACSAnd .AMS is available andACSWeb is open onThen .Make changes using theAMS Update Contact tool.Any line marked with a # is for Official Use Only9
(ST 22),AMS,The account hasAMS is not availableMake changes on the ACSmodules on ACSand/or ACSWeb isEntity Screen.(ST 22),not open on AMS,The account does AMS is available,Make changes using thenot have modulesAMS Update Contact tool.on ACS,The account does AMS is not available, Make changes using IDRSnot have modulesCC TELEA, CC TELEC,on ACS,CC TELED or CC DOALL.NOTE: When working an account on ACS and the telephone number is onACS, you are not required to add the telephone number to IDRS.NOTE: If working correspondence, update the best contact number asappropriate.3. AM, CSCO, Field Assistance employees (including ACS and ACSSemployees working non-ACS cases): You must attempt to secure the bestcontact number when speaking to taxpayers (or their authorizedrepresentatives) on all accounts if there is a balance due of any kind. Ifworking correspondence and a phone number was provided, then updateaccount if there is a balance due.EXCEPTION: AM phone assistors only: Verifying or securing phonenumbers on accounts below deferral level is not required. See IRM5.19.1.2.6.1, Tolerance and Deferral - All Employees. On accounts abovedeferral level, secure or verify the best contact phone number.EXCEPTION: AM phone assistors only: IMF assessed balance due isXXXXXXXXXX , except for request for Short Term Payment Plan. See IRM5.19.1.4.1 (7), Account Actions on Referral/Redirects.EXCEPTION: Field Assistance TAC employees only: When contact issolely for the purpose of hand-delivering a payment and the account is in ST60.a. If AMS is available, you may make changes using the AMS UpdateContact tool.EXCEPTION: If AMS is not available, then make changes using IDRSCC TELEA, CC TELEC, CC TELED or CC DOALL.b. You are not required to secure/verify telephone numbers on thefollowing accounts:ooIf the account is not active on IDRS.ST 03: CSRs transferring cases to ACS without ACS access.Any line marked with a # is for Official Use Only10
oST 12: No balance due modules. This also includes instances wherethe account balance is resolved within the same day, contact numbersare not required.EXAMPLE: Payment Tracer - money located to full pay the balance, oron-line adjustment full paying the balance due, ST 12.ooooST 22, 23 or 24: CSRs transferring cases to ACS without ACSaccess.ST 26: Assigned to an RO. See IRM 5.19.1.4.1(7), Account Actions onReferral/Redirects.ST 71: Unless modules in other statuses are present.ST 72.NOTE: The TC 520 Closing Code Chart determines where the caseresides: CDP/Appeals, Bankruptcy/Litigation, Tax Court or a CivilPenalty with Appeal Rights. Follow the TC 520 Closing Code Chart inDocument 6209, IRS Processing Codes and Information, for thedefinitions of the CC to ensure the case is routed properly. Secure thebest contact number if mixed statuses are present.IRM 5.19.1.6.4, Installment Agreements (IAs) Updated paragraph (11) to showthat Expanded IAs are no longer applicable. Updated paragraph (12) to includeentity types and increased balance level for requiring a financial statement.Deleting row and column in table under paragraph (12). Updated paragraph(13) to include entity types.11. Expanded IA (Expanded IAs are no longer applicable per changes to NSIAsdescribed in paragraph (12) below.12. Non-Streamlined IA (NSIA) or Regular IA - IMF & Out of Business SoleProprietors:, NSIA is considered when the taxpayer cannot qualify for a SIA.CSCO, ACS, ACSS and Field Assistance employees are authorized toestablish NSIAs. The agreement must be fully paid prior to the CSED. SeeIRM 5.19.1.2.6.3, Installment Agreements, and IRM 5.19.13, CampusProcedures for Securing Financial Information.a. NSIA CIS Requirements:If .AAB is between: 25,001 and 100,000 (FA), 25,001 and 250,000 (ACS,ACSS, andAnd.Then .A financial statement is not required,but: AMS history must contain theCompliance Suite PaymentCalculator calculationshowing the IA will be fullypaid by the CSED, andAny line marked with a # is for Official Use Only11
CSCO),IIA history item must be inputon CC ENMOD indicating"NOCIS".NOTE: If liquidation of any asset(s) or equity in an asset will result infull pay or a substantial partial payment, see IRM 5.19.13.3.4, Makingthe Collection Decision.NOTE: If the financial analysis supporting a prior NSIA determinationis no more than twelve months old, a new liability or liabilities maygenerally be closed using the same determination without furtherinvestigation for amounts up to (total of all modules) 25,000 includingprevious modules included in the IA.b. NSIA Managerial Approval requirements:If .AAB (CCSUMRY) is 25,000 orless,AAB (CCSUMRY) isbetween 25,001 and 50,000,And .Intentionally left blank AAB (CCSUMRY) isbetween 25,001 and 50,000, AAB (CCSUMRY) ismore than 50,000,There is nohistory of IAdefaults for anymodule to beincluded in theIA, andNo modules arein ST 22 or ST24.Then .Managerial approval is notrequired, but AMS historymust contain theCompliance Suite PaymentCalculator calculationshowing the IA will be fullypaid by the CSED.Managerial approval is notrequired, but AMS historymust contain theCompliance Suite PaymentCalculator calculationshowing the IA will be fullypaid by the CSED.There is historyManagerial approval isof IA defaults for required.any module to beincluded in theIA, orOne or moremodules are inST 22 or ST 24.Intentionally left blankManagerial approval isrequired.Any line marked with a # is for Official Use Only12
NOTE: See IRM 5.19.1.2.6.3, Installment Agreements, and IRM5.19.1.6.4.8, IA Managerial Approval.c. NSIA NFTL Determination Requirements: A NFTL determination isrequired. For pre-filing considerations, see IRM 5.19.4.5.1, Notice ofFederal Tax Lien Filing Determinations. For NFTL filing proceduressee IRM 5.19.4.5.3.1, Before Filing NFTLs, and IRM 5.19.4.6.1, Howto File a NFTL. If the taxpayer objects to the NFTL filing, see IRM5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAPinformation.d. NSIA ALN: Normally, "09" should be entered in the YY position of theALN for NSIAs; however, see Exhibit 5.19.1-9, ALNs, for furtherinformation on ALNs.13. Partial Pay IA (PPIA) - IMF & Out of Business Sole Proprietors: If fullpayment cannot be secured by the CSED and the taxpayer has requested tomake payments or has some ability to pay, a PPIA should be considered.CSCO, ACS, ACSS and Field Assistance employees are authorized toestablish PPIAs. See IRM 5.19.1.2.6.3, Installment Agreements, IRM5.19.1.6.4.8, IA Managerial Approval, and IRM 5.19.1.6.5, PPIA, even if
5.19.1.3.2.1.1, ACS Transfer Information, for instructions on transferring calls to ACS. Aggregate balance due is XXXXXX : Intentionally left blank : Transfer to ACS as appropriate per IRM 5.19.1.4.1(7), Account Actions on Referrals/Redirects. ST 22, One or more modules on CC TXMODA or CC SUMRY are in ST 22, Transfer to ACS as appropriate per
of commitment design and implementation to produce this consolidated report for the 2017-2019 action plan. For the most recent IRM recommendations, please refer to the IRM's Design Report for the Philippines' 2019-2021 Action Plan. The IRM aims to inform ongoing dialogue around development and implementation of future commitments.
The Board requested the IRM to prepare appropriate guidelines for consideration by the Board by its twenty-fourth meeting. The IRM has been developing such a guideline for consideration by the EAC. The IRM has been advised by the Co-Chairs that, given the accumulation of items for
Sep 01, 2015 · Architectural Examiners, Texas Board of Dale Dornfeld Information Technology Manager . Plumbing Examiners, Board of Clayton Niemann Systems Analyst Page 4 of 9. DIR IRM Listing as of 8/28/2015 . Texas Departmen
IATA Reference Manual for Audit Programs (IRM) Effective August 2013 4 th Edition. International Air Transport Association 4 th Edition Montreal—Geneva IATA Reference Manual for Audit Programs (IRM) Effective August 2013. IATA Reference Manual for Audit Programs (IRM) ISBN No.: 978-92-9252-229-2
programming problems using procedural tools. You will have a firm foundation in the basic constructs of procedural C . All the components of procedural programming (except structures) will be learned in CS 124. Object Oriented Programming, the second half of the C language, is the topic of next semester.
Identity Resolution Management (IRM) Within MDM, and related to IdAM, is identity resolution management (IRM), defined as a data management process through which an identity is searched and analyzed between disparate data sets
UPSC, IRM F will initiate an upscale alarm and rod block at 108/125 scale, and an RPS trip annunciator and RPS trip input at 120/125 full scale. Depressing the DOWN button on IRM 'F' will cause the indication to increase by a factor of 3.16 (square root of 10), resulting in a reading of 45 *
A maximum rotation of the pile head of 0.5 is usually demanded. Regarding axially loaded piles an important question is how the axial ultimate pile capacity can be predicted with sufficient accuracy. The ß-method commonly used in offshore design (e.g. API, 2000) is known to either over-or underestimate pile capacities, dependent on the boundary
