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Part 5. Collecting Process

Chapter 14. Installment Agreements

Section 7. BMF Installment Agreements

5.14.7  BMF Installment Agreements

5.14.7.1  (09-26-2008)
Overview

  1. This chapter provides procedures for processing installment agreements for Business Masterfile (BMF) accounts including in-business trust fund (IBTF) balance dues. The Business Masterfile is primarily dedicated to those accounts with Employer Identification Numbers (EINs), Many of these accounts involve in-business payroll tax accounts, and/or large dollar accounts. The procedures in this section apply to balance due, unassessed liabilities on secured returns, and to liabilities in notice status. These procedures are applicable only if taxpayers can pay operating expenses as well as current and delinquent taxes.(See IRM 5.14.7.2(1)).

5.14.7.2  (09-26-2008)
Summary of Agreement Criteria for Business Accounts

  1. When an inability to pay delinquent and accrued taxes is indicated, the following considerations are necessary:

    1. if the taxpayer cannot pay operating expenses and current taxes, then deferring action on delinquent and accrued taxes may serve no useful purpose. Appropriate collection action such as levy, seizure, or a trust fund penalty, should be considered to protect the government's interest. The taxpayer’s interests must also be considered and the financial statement should be reviewed thoroughly with the taxpayer to determine if there is a way to reduce expenses in order to make payment on the taxes and avoid enforced collection action. (IRM 5.14.7.3.1 and IRM 5.15 provide procedures for financial statement analysis).

    2. if it is determined the taxpayer can pay current taxes as well as operating expenses, and pay delinquent taxes, then follow the installment agreement procedures in IRM 5.14.7.3 and IRM 5.14.7.3.1.

    3. if taxpayers are in business, are currently pyramiding trust fund taxes, and have been repeatedly assigned to the collection field function for outstanding liabilities, then they are considered "repeaters." These taxpayers may not — immediately — be granted installment agreements. Installment agreement requests received from these taxpayers should be identified as pending.

    4. If, however, after contact, taxpayers originally classified as repeaters do not continue to accrue liabilities and begin making FTDs and file all appropriate returns (so that they are in compliance with all filing requirements); then, they are no longer considered repeaters and may qualify for installment agreements.

      Note:

      Use Form 9297 as required in IRM 5.14.3.1 to request payment, federal tax deposits, and tax returns.

  2. If, based on the above, taxpayers are in current compliance, then see IRM 5.14.7.2, IRM 5.14.7.3 and IRM 5.14.7.3.1 (and their sub-sections) to determine if installment agreements may otherwise be approved.

    Reminder:

    If additional information is needed (prior to approving an installment agreement), provide the taxpayer with deadlines for submitting the information, along with requests for payment (as provided in IRM 5.14.3.1.

  3. Installment agreement payments should be applied in accordance with IRM 5.14.7.4.

  4. Enforcement action will not be taken while the installment agreement is in effect, unless collection is in jeopardy. Once an agreement is in effect, if there is a default, send Letter 2975(DO) to the taxpayer. The taxpayer is entitled to appeal the default. No levy action may be taken for 30 days from the date a taxpayer’s agreement is terminated (See IRM 5.14.11). Taxpayers should be advised that collection action may resume 30 days after termination of an agreement. (See IRM 5.14.11.3 regarding reasons for termination of installment agreements.)

  5. See IRM 5.14.4.1.1 for the 30-day notification requirement, when changing the amount or terms of the agreement.

  6. In certain cases contact personnel and revenue officers performing contact duties can grant installment agreements on BMF notice or balance due accounts without securing a CIS or preparing a 433–D (See IRM 5.14.4.2, IRM 5.14.5.2, IRM 5.4 and IRM 5.19.1.5.3).

  7. The Trust Fund Recovery Penalty assessment statutory period must be considered on corporate taxpayers (IRM 5.14.7.4.1.1 describes necessary actions regarding TFRPs). Assessment determinations must be made (See IRM 5.7.4.8).

  8. IRM 5.14.7.3.1 describes the financial analysis necessary for in-business trust fund installment agreements.

  9. IRM 5.14.7.3.2 describes the approval process for in-business installment agreements.

5.14.7.3  (09-26-2008)
In–Business Trust Fund Express Installment Agreements

  1. For accounts with unpaid balance of assessments plus any pre-assessed amounts of the amount in LEM 5.14.7.3(1) or less that will fully pay the tax, penalty, interest and accruals within two years:

    1. No monitoring is required by Centralized Case Processing or revenue officers.

    2. These cases are closed from active inventory in the same manner as regular installment agreements. "IBTF - Express" should be chosen on the Integrated Collection System (ICS) menu.

    (See IRM 5.14.5.4 for criteria relating to these agreements).

5.14.7.3.1  (10-31-2008)
In-Business Trust Fund Installment Agreements Requiring Financial Analysis and Determining Ability to Pay

  1. If Notices of Federal Tax Lien were not previously filed, make a lien determination. (See IRM 5.14.1.4.2 and IRM 5.12.2.8.1.)

  2. Verify current compliance with filing and deposit requirements.

  3. Consider the procedures in IRM 5.7.2 for special deposits and monthly filing.

  4. Determine the taxpayer's ability to pay. (In addition to the information provided in this sub-section, also see IRM 5.14.1.5).

  5. Secure Form 433B, Collection Information Statement (CIS) for Businesses and, if appropriate, Form 433A, CIS for Individuals. If these in-business taxpayers can fully pay liabilities from current assets and/or income they do not qualify for installment agreements. Full payment should be requested.

    Exception:

    It is not required that Form 433B be secured if taxpayers qualify for Express agreements. Taxpayers may not make payments to reduce the unpaid balance of assessments to the amount in LEM 5.14.7.3.1(5) in order to qualify for "Express" agreements (See IRM 5.14.5.4(1)(a)).

  6. For agreements on accounts up to the amount in LEM 5.14.7.3.1(6) that will satisfy liabilities within 5 years:

    1. No verification of the CIS is required;

    2. Input bank and receivables information on ICS.

    3. If appropriate, request that taxpayers sell assets or borrow on equity in assets in order to make payment on the delinquent taxes; and,

    4. As noted in IRM 5.14.7.2(1)(b), ensure that the taxpayer has the ability to pay current operating expenses as well as current taxes.

  7. For all other agreements (those that do not meet Express criteria, or are above the amount in LEM 5.14.7.3.1(7), [see IRM 5.14.7.3.1(6)]:

    1. Verify income and expenses. Use bank statements to verify both income and expenses;

    2. Request documentation if assets, liabilities, expenses or income appear questionable;

    3. Complete record checks to determine ownership and equity in real and personal property, including motor vehicles;

    4. If appropriate, request that taxpayers sell assets or borrow on equity in assets in order to make payment on the delinquent taxes.

    5. As noted in IRM 5.14.7.2(1)(b), ensure that the taxpayer has the ability to pay current operating expenses as well as current taxes.

  8. Check corporate officer and partner individual compliance. Although installment agreements are based on the taxpayers' ability to pay, it is the Service's policy to check that the principals of taxpayer businesses are in compliance with their filing requirements when considering an installment agreement for the business. For further information on compliance checks see:

    • IRM 5.1.11.2 regarding compliance checks in general;

    • IRM 5.14.1.4.1(2)(b) regarding sole proprietors; and

    • IRM 5.14.4.3 regarding "Installment Agreements and Multiple Entities."

  9. Consider a Trust Fund Recovery Penalty (TFRP) assessment. (See IRM 5.14.7.3.1.1 and review the procedures provided in IRM 5.7.4.8 and IRM 5.7.8.)

    Note:

    IBTF Express agreements do not require TFRP consideration, nor cross compliance checks on officers or partners.

5.14.7.3.1.1  (09-26-2008)
Trust Fund Recovery Penalties and Installment Agreements

  1. Before granting installment agreements the trust fund recovery penalty must be considered, the assessment statute expiration date protected, and an assessment determination made on all in-business trust fund cases, excluding IBTF Express, see IRM 5.14.7.3.

  2. Area management must ensure consideration is given to securing waivers to extend the statutory period for assessment from each responsible individual when the delinquent taxes will not be fully paid prior to the original ASED.

  3. When soliciting waivers from responsible individuals, notify them of their right to refuse to extend the period of limitations, or to limit such extension to particular issues, or to a particular period of time. Taxpayers must be notified of their right of refusal each and every time they are requested to sign a waiver extending the period for assessment.

  4. It should be fully explained to taxpayers that signature on a waiver, extending the period for assessment, will allow the Service to collect the delinquent and accrued taxes through an installment agreement which extends beyond the original Assessment Statute Expiration Date (ASED).

  5. ASEDs should be extended to the end-date of agreements, plus one year, to allow for skipped payments and interest rate changes. (Use CC ICOMP)

    Note:

    Extend the ASED on all trust fund tax modules to the end-date of the agreement plus one year, even if some trust fund balances due will be fully paid with the first installment payment.

  6. In general, do not request assessment of Trust Fund Recovery Penalties (TFRPs) if taxpayers meet the terms of installment agreements. However, TFRPs must be considered on taxpayers, and the following procedures followed.

  7. If the agreement will not fully pay all balances due at least a year before the earliest Assessment Statute Expiration Date (ASED), then:

    1. Assemble all documentation for completion of the penalty to the point of proposing assessment;

    2. Complete interviews for all potentially responsible persons, and any other interviews necessary to determine responsibility and willfulness;

    3. Secure 433A (Collection Information Statement) from all potentially responsible persons. Conduct financial analysis to determine whether the penalty, if assessed would be collectible;

    4. Request signature of Form 2750, "Waiver Extending Statutory Period for Assessment of Trust Fund Recovery Penalty" from all potentially responsible officers. See IRM 5.14.7.3.1.1(1) through (4); and

    5. If a potentially responsible officer refuses to extend the ASED, and the trust fund recovery penalty is determined collectible, complete and recommend assessment of the TFRP for that responsible person.

  8. If potentially responsible persons have the ability to pay from current assets or income, request payments be made to reduce the trust fund portion of the liability. If they have the ability to make a significant payment or payments on the trust fund portion of liabilities, but do not make such payments (or do not make plans for payment from personal assets), consider recommending assessment of the TFRPs. If TFRPs are assessed on these cases, lien determinations should be made and, if appropriate, liens should be filed, but no other collection action should be taken (unless otherwise warranted) during installment agreements.

    Exception:

    If taxpayers were "repeaters" , the trust fund recovery penalty normally will be assessed. (See IRM 5.14.7.2(1)(c).)

    In these instances in which the decision is to withhold collection of the assessed TFRP while the business is paying through an installment agreement, include the responsible person(s) SSN as a related TIN on the IBTF installment agreement. In the ICS process of inputting the installment agreement, answer yes the to question, "Are there other TINs to be included with this IA? (TINs will be updated to Status 63). (Y/N)" . Then input the officer(s) SSN as the related TIN. This will place the MFT 55 modules in Status 63 pending the business's compliance with the IA.

    Note:

    Only MFT 55 modules can be included in this process. Resolve other MFT liabilities if applicable.

  9. Upon completion of trust fund recommendation process on ATFR (Automated Trust Fund Recovery Application) complete Form 3210 to transmit the case to Control Point Monitoring (CPM).

  10. If TFRPs are assessed, notify these taxpayers:

    1. they should respond to notices regarding the TFRP; and,

    2. payments made to the TFRP accounts will be subtracted from the accounts upon which the TFRP was based.

  11. Trust Fund Recovery Penalty accounts and case files require SPECIAL HANDLING during in-business trust fund installment agreements.

    1. If the TFRP investigation has been completed, but is not being assessed (see IRM 5.14.7.3.1.1(7)), the TFRP file must be sent to Centralized Case Processing Unit where the IBTF agreement is being monitored and associated with the IBTF IA casefile. Add a cross-reference to the BMF account on ICS. Label the file "Unassessed TFRP-IBTF IA Backup Documents – Earliest ASED is:" . These files must be retained in Centralized Case Processing during agreements.

    2. If the TFRP assessment has been made, make lien determinations on these accounts. (See IRM 5.14.7.4.1.1(12) and IRM 5.14.7.5 regarding opening OIs for completion of TFRPs and lien determinations.)

    3. If the TFRP assessment has been made and collection is being withheld while the business is paying through an IBTF agreement and a lien determination has been made, the TFRP assessment (MFT 55) should be included as a related TIN on the IBTF IA. (See IRM 5.14.7.3.1.1(8)). Label the file "Assessed TFRP baldue file to associate with IBTF IA – EIN xx-xxxxxxx."

  12. If TFRP investigations are incomplete but all other actions and analysis necessary for granting installment agreements have been completed:

    1. Group managers should approve agreements; and

    2. OIs should be opened for revenue officers to complete the TFRP investigation.

    3. Complete lien determinations as provided in IRM 5.14.7.3.1.1(11)(b). Liens may be filed if appropriate but no enforcement action should be taken on these accounts unless the IBTF IA is terminated.

    4. Once the TFRP has been completed, assessed and a lien determination made (and, if appropriate, notice of federal tax lien filed), forward the file to the Centralized Case Processing Unit that is monitoring the installment agreement.

      Note:

      See IRM 5.7.4.8.1(5) if agreements will fully pay balances due more than one year prior to ASEDs.

  13. TFRPs must be considered and, if appropriate, assessed in connection with consideration of installment agreements for any out-of-business corporation.

5.14.7.3.2  (09-26-2008)
Approval and Monitoring

  1. Complete Form 433D with the taxpayer's signature, if available. (See IRM 5.14.1.4.3(8) and IRM 5.14.1.4.3(9) regarding the necessity of obtaining signatures for certain agreements, and IRM 5.14.7.3.2(4) regarding Integrated Collection System (ICS) choices if signatures are required.

  2. Inform taxpayers installment agreements require approval.

  3. Unapproved agreements may not be held to monitor compliance.

    Note:

    See IRM 5.14.3.1 on requesting and accepting payments when installment agreements are NOT in effect and during pending installment agreements.

  4. These cases will be monitored in Centralized Case Processing. Choose the appropriate closing action on ICS - "CCP (PSC) - IBTF - IA (NF Item in CCP)." Upon approval of the IBTF IA, ICS will close the balance due modules and systemically create an NF Item and reassign to CCP. for later input into status 60. These NF items will be monitored in CCP.

    Note:

    If a paper Form 433D was signed by the taxpayer and approved by the manager, choose ICS Installment Agreement Option B, otherwise use ICS Installment Agreement Option A.

    Note:

    ICS installment agreement processing does not have a choice for an In-Business Trust Fund IA (IBTF) and Direct Debit IA (DDIA) combinations. If you have a case that is an IBTFIA that is paid using the direct debit payment option, see IRM 5.14.9.5(6) for procedures.

  5. While preparing the request through ICS, a prompt will alert the user if there are unreversed TC 971 AC 063s on any tax modules. Respond "No" to the question: "Do you want to input the 971s?" , then proceed with completion of the document. After completion of the installment agreement, determine which modules do not have unreversed TC 971 AC 063 and request input of TC 971 AC 063 on those modules. This may be requested through ICS , Form 3177, or Form 4844.

  6. 433D completion on ICS sends an approval notification to the manager under Option A only. No approval notification is sent to the manager under Installment Agreement Option B on ICS.

  7. Option A on ICS: Approval by the group manager using the ICS Installment Agreement Option A generates:

    1. Transaction code (TC) 971 Action Code (AC) 063, (See (6) above.)

    2. Approval notification to the revenue officer.

    3. An original and copy of the Form 433D .

    4. Letter 2849 or 2850: These letters provide taxpayers with notice of the approval of their agreement as well as the terms and conditions of the agreements.

    5. A NF item (Other Investigation) for Centralized Case Processing to monitor the case.

    6. An Agreement Locator Number (ALN) "0215" ; Subcode of "900" ; and a Location Code of "IBTF" .

  8. Use Option B only if hard copy (non-ICS) installment agreements are used and approved.

    Caution:

    Option B on ICS does not generate the systemic information discussed in IRM 5.14.7.3.2(7)(b) through (d).

    Reminder:

    Status 60 is NOT input to IDRS based on approval of installment agreements on ICS. Ensure Form 433D or 2159 is completed and sent to Centralized Case Processing for input, or status 60 will NOT be input.

  9. Option B generates only those items listed in IRM 5.14.7.3.2(7)(b), (e) and (f).

  10. After approval, revenue officers must ensure that taxpayers:

    1. are informed payments must be made whether or not notices are received notice from a Campus, and

    2. receive Letter 2849/2850 or approved 433D.

      Note:

      These should provide a payment address for the taxpayer's Campus.

  11. In-business trust fund installment agreements input to IDRS Status 60 must be monitored in Centralized Case Processing. Forward approved agreements to Centralized Case Processing along with the Trust Fund Recovery Penalty Package, if one was prepared after taking the actions described above (See IRM 5.14.7.3.1.1 and IRM 5.14.9.5(5)).

    Note:

    ICS macros provides the "MMIA or IBTF-IA Closing Document" to assist in preparing these agreements for submission to CCP.

  12. Write: "In-Business Trust Fund IA – Earliest CSED: _____, Earliest ASED _____" on the routing slip or transmittal document, and on the agreement form itself.

    Reminder:

    With the exception of PPIAs, installment agreements must be fully paid prior to CSEDs or may not be approved and will not be transferred to Centralized Case Processing for monitoring.

  13. Centralized Case Processing:

    1. will rely fully on the CSED and ASED information provided in accordance with IRM 5.14.7.3.1.1(11).

    2. will not accept installment agreements for monitoring unless ASEDs and CSEDs have been properly addressed, and marked in accordance with the procedures provided in IRM 5.14.7.3.1.1(11).

    3. is not responsible for reviewing the CSEDs and ASEDs of installment agreements it receives (for monitoring) either on initial receipt, nor on an ongoing basis.

    4. is, however, responsible for ASEDs and CSEDs associated with liabilities accrued while cases are assigned to it for monitoring.

    5. will ensure proper case actions are taken if taxpayers do not remain in compliance with the filing and paying requirements during installment agreements. Newly accrued liabilities are the responsibility of Centralized Case Processing up to the point the case is transferred to a field group or other disposition or resolution for the case is determined.

  14. ICS will systemically close the balance due modules and assign an NF item to Centralized Case Processing. The assignment numbers for Centralized Case Processing are as follows:

    • AO = 35

    • TO = the Territory – 70 range

    • XX = the unit in Centralized Case Processing that will be responsible.

      Note:

      The unit monitoring number (XX) will be one of four numbers: 66, 67, 68, or 69.

    • 00 = the group manager of Centralized Case Processing.

  15. Systemic transfer of accounts to Centralized Case Processing servers will occur when IBTF IAs are approved.

    Exception:

    IBTF Express agreements are not monitored in Centralized Case Processing (see IRM 5.14.5.4.)

  16. Indicate on the agreement form (or on an attachment) what must be monitored, including anticipated FTD amounts and due dates.

    1. Advise the taxpayer that the case is being transferred for continuous monitoring; provide pre-addressed envelopes (if available) with the proper mailing address; and inform the taxpayer that reminder notices will not immediately be sent, and financial reviews may be conducted. (See IRM 5.14.4.1.1.)

    2. The NF item created when installment agreements are approved provide a list to check that includes installment payment; quarterly amounts to be deposited; and returns the taxpayer is required to file.

5.14.7.3.3  (09-26-2008)
Monitoring In-Business Trust Fund Accounts By Centralized Case Processing

  1. See IRM 5.14.7.3.2 and IRM 5.14.9.5(5) for ICS and assignment instructions.

  2. After the revenue officer has closed the case with an In Business Trust Fund Agreement on ICS, a NF item is automatically opened for monitoring in Centralized Case Processing Support.

  3. The centralized case processing employee needs to ensure:

    1. status 60 is input on all of the periods in the agreement;

    2. the original file is received, including the trust fund recovery penalty package if appropriate (see IRM 5.14.7.3.1.1);

    3. that all items have been addressed in the agreement including earliest ASED and CSED;

    4. the entity subcode on ICS is 900 and the location code is "IBTF" . This should have automatically occurred through ICS; and

    5. TFRP files are sent to Control Point Monitoring on Automated Trust Fund Recovery Application (ATFR) for inventory control while the installment agreement is being monitored.

    Note:

    If the taxpayer has been advised of the approval of the installment agreement (mailed or given approved agreement or a letter stating the agreement was approved) it is considered to be a valid agreement. Even if periods were not included, the agreement may only be defaulted and terminated for the reasons listed in IRM 5.14.11.3.

  4. The Centralized Case Processing employee will then monitor the case monthly to ensure taxpayers:

    1. Pay required federal tax deposits;

    2. File federal tax returns when due; and

    3. Pay additional liabilities when due.

    Lists of these agreements may be generated in Centralized Case Processing based on the Locator Code on ICS of "IBTF" or Subcode "0215" .

  5. If taxpayers remain in compliance with filing, paying and depositing requirements, no further case actions or contact is necessary, until the agreement is completed.

  6. If the taxpayers do not complete any one of the items in IRM 5.14.7.3.3(4) the following procedures should be followed:

    1. the Centralized Case Processor should contact the taxpayer and request the payment, deposit or return, whichever is appropriate.

    2. if the taxpayer complies within the reasonable timeframe given, there is no need to begin default and termination procedures. Continue to monitor the installment agreement as before.

    3. if the taxpayer does not comply with the deadline given see IRM 5.14.11.5.

      Note:

      Also see IRM 5.14.7.5 regarding OIs sent by Centralized Case Processing.

5.14.7.4  (09-26-2008)
Payments on Trust Fund Accounts During Approved In-Business Trust Fund Installment Agreements

  1. Due to the Trust Fund Recovery Penalty (TFRP) (reference is Internal Revenue Code 6672) more than one entity or individual may be liable, or become liable, for the trust fund portion of liabilities (penalty amounts). Therefore, when businesses enter into installment agreements the entities or individuals liable for the TFRP may prefer (and request that) the business's payments be applied to the trust fund portion of the balance due accounts. If this occurs, the business should be notified that:

    1. Installment agreement payment application is governed by the terms of the agreement.

    2. As stated on the agreement form: "We will apply all payments on this agreement in the best interests of the United States."

    3. Taxpayers are not permitted to designate installment agreement payments.

    4. Installment agreement payments will be applied in the best interests of the United States, regardless of the policy to apply payments to tax first and then to penalties and interest when dealing with trust fund modules.

  2. Individuals who are potentially responsible for TFRPs should be encouraged to make payments from their own resources. These payments are not considered to be installment agreement payments. (See IRM 5.14.1.3(7) and IRM 5.14.1.3(9)(Example (4).) In addition, the following examples further illustrate common interactions between installment agreements and TFRPs:

    1. Example:

      (1) ABC Inc., has not made a request for an installment agreement. Mr. Smith, officer of ABC Inc., tells the revenue officer that he will pay $500 per month toward the trust fund portion of a tax liability with personal funds. The trust fund penalty has not been assessed and Mr. Smith has not yet been determined to be responsible for a TFRP. Also, the balance due period(s) from which the liability may be derived have not been specifically identified. Since the liability has not been identified this is not a pending installment agreement. Also, Mr. Smith must be informed that any payments will be considered "voluntary" , and may be applied according to his instructions. Information regarding the contact must be documented in the case history. (See also IRM 5.14.3.1(3) and (5) regarding the distinction between "voluntary" , "installment agreement" , and "requested" payments).

      Example:

      (2) (Same scenario as Example 1 above except...) Mr. Smith has signed Form 2751 regarding the trust fund recovery penalty of ABC Inc. As long as Mr. Smith provides a specific payment amount (and his request includes the information required by IRM 5.14.1.3(4)) this is a pending installment agreement. Note that the installment agreement is pending for Mr. Smith's TFRP, not for ABC Inc's balances due.

      Example:

      (3) LMNOP Inc. enters into an installment agreement requiring payment of $500 per month. The corporation does not make payments from corporate funds. Instead, corporate officers Jones and Johnson take turns designating payments of $500 per month with their personal funds on behalf of LMNOP Inc. Although they write on their checks that the payments should be applied to the trust fund portion of the liabilities, these payments may be applied in the best interest of the government. (See IRM 5.14.7.4(1).).

      Example:

      (4) Same as Example 3, except LMNOP makes its monthly payment of $500 from corporate funds. In addition to the installment agreement payments made by the corporation, the officers make payments as described above. These payments, made in addition to the payments made by the corporation under the agreement, may be applied according to the officers' instructions.

      Note:

      See also Example 4 in IRM 5.14.1.3(9).

5.14.7.5  (09-26-2008)
Other Investigations from Centralized Case Processing on In-Business TFRP Installment Agreements

  1. In-business trust fund installment agreements will be monitored in Centralized Case Processing in accordance with the procedures provided in IRM 5.14.8.4.

  2. Centralized Case Processing will send other investigations (OIs) to revenue officers if there is a need for follow-up action or investigation. These OIs will be sent to the field to:

    1. take necessary action on defaulted agreements;

    2. complete TFRP investigations;

    3. complete lien determinations and, if necessary, file Notice of Federal Tax Lien;

    4. take new financial statements; and,

    5. other actions/investigations that require temporary field assignment.

  3. Revenue officers will take requested actions, or accept case transfer and close OIs.

  4. Provide details of OI closures in case histories and send paper case files to originating Centralized Case Processing employees.


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