Dating rudating 3856

01 May

(2) IRM 5.4.11.1(4) added to ensure necessary actions are taken and to maintain consistency throughout.(3) Updated IRM 5.4.11.1.1(2)(i) to include Routine Installment Agreements.If the CSED will expire in less than eight months see IRM 5.1.8.1.2, Additional Criteria for Transfer of Domestic Accounts, and set a 14 day follow-up.When contacted by a taxpayer/authorized representative claiming hardship, or requesting to be converted from a CWL to an installment agreement, assigned to CCP, advise the taxpayer/authorized representative to contact the originating RO and be prepared to provide financial information.(8) Updated IRM 5.4.11.3.2: Re-named and updated for clarification and guidance regarding returning rejected cases.(9) Updated IRM 5.4.11.3.3: Re-organized for clarity and added additional guidance regarding emails and efaxes.

A TC 971 AC 275 indicates a CDP Appeal request has been received, but not yet opened as a case.

(22) Eliminated IRM 5.4.11.9 regarding Installment Agreement Account Listings as this report is no longer applicable.

This IRM supersedes IRM 5.4.11, dated December 9, 2014; IPU Number 15U1823, Defining Dollar Criteria for CCP Referrals to the FORT, dated 12/18/2015; IPU Number 16U0192, Define Threshold on Dollar Criteria (0,000.00) for Referrals to the FORT, dated 1/26/2016; IPU Number 16U0196, FORT Referral, dated 1/27/2016; IPU Number 16U0324, CP522P Responses, dated 2/12/2016; IPU Number 16U0758, Notes Exception to Payment Skip on PPIA Accounts, dated 4/19/2016; and IPU Number 16U0766, Forwarding Defaulted IA Files to FRC Unless Requested back by R/O, dated 4/20/2016.

See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

If you are able to resolve and close the TAS issue on the same day as the TAS contact, do not refer the inquiry to TAS.