Another form of payment for recording fees is a Bulk Purchase Order. Currently, only the State of Alaska uses this form of payment for recording fees.

A contract is awarded by Procurement each fiscal year. The amount is based on historical spending. A request for the purchase order/contract through RTS requests needs to be completed . (Procurement will issue an annual call memo for renewal. Renewals are usually due by mid- to late-July).

An invoice is sent monthly to the CCP-LU designee, who enters receipt and acceptance in RTS each month. An estimated receipt and acceptance is entered between the last 5 days of the month and the first 7 days of the beginning of the next month using the last day of the month as the receipt and acceptance date. When the actual invoice arrives, the designee enters the adjusted receipt and acceptance amount (difference) as needed, certifies the invoice and faxes it to BFC for payment to be made.

Fax procedures contained in IRM 11.3.1.10, Facsimile Transmission of Tax Information, must be reviewed prior to faxing confidential information.

At the end of the fiscal year, although any remaining obligation from the purchase order may be closed out, the basic terms and amount of the escrow account will remain in effect until further notice.

Certified and registered mail listings showing a United States Postal Service (USPS) date stamp, represent documentation that CDP Notices have been timely mailed in agreement with RRA98 and IRC 6320. Timely mailed is determined when the date stamp of the certified list is within 5 business days from the date of the CDP Notice (Letter 3172).

CDP notices mailed to an address within the United States, U.S. territories of Guam, Puerto Rico, Virgin Islands, Saipan and APO/FPO addresses are mailed certified. ALS produces U. S. Postal Form 3877 along with the taxpayer notice in a file sent to the CPS. The Form 3877 lists the certified mail number and the name and address of the receiving taxpayer.

CDP notices mailed to foreign country addresses are mailed registered. ALS produces a Registered Mail Listing along with the CDP Notice

The CPS prints, assembles and sorts the taxpayer notices along with the certified and registered mail listings. The listings are date stamped by the U. S. Postal Service (USPS) with the date of mailing and then forwarded to CCP-LU from the print sites for record keeping.

Each week, a copy of the Certified and Registered Mail Listings should be pulled from the Control D file. This copy is used for monitoring for receipt of the date stamped copy from the print site. CCP-LU must monitor the listings for receipt from the print site and must verify that the date stamp is legible and appears on every page of the listing.

Copies of the weekly certified and registered listings can be found on Control D. These copies are used to monitor for receipt of the USPS date stamped listings. If the date stamped listing is not received within 14 calendar days from the date of the listings, contact the print site to secure the date stamped copy.

When the date stamped form is received, verify that each page is date stamped with a legible USPS date stamp.

If pages are missing a date stamp or the date stamp is not legible, contact the print site to secure the missing or illegible pages.

Do not scan the listings until verification that all pages are received with a legible date stamped.

Scan the date stamped Certified and Registered Mail listings to separate DVD's

Review the DVD's to ensure all pages have been scanned, the USPS date stamp is legible and the DVD is searchable.

Label the DVD by content (Registered or Certified Form 3877), month and year.

If scanning is being completed by another area, in addition to the above, verify that all paper listings and CD's are returned to CCP-LU and all pages have been scanned.

Retain the CDs in date order for 10 years, then forward to the Federal Records Center. Refer to IRM 1.15.

Retain scanned paper listings for 3 years, then forward to the Federal Records Center. Refer to IRM 1.15.

In addition to the CDP Notice to the taxpayer, the CPS mails POA copies of the CDP and taxpayer copy of releases.

When the notice address is incomplete or incorrect, CPS sends the notice back to the FORT for correction.

If the rejected notice is a CDP Notice or POA copy of the CDP Notice, the FORT should update the history on ALS to indicate the CDP notice was rejected, the date returned and the lien team assigned to complete research and issue a new CDP.

Rejected CDP Notices should be worked within 24 hours.

To resolve, contact the originator of the lien for the correct address and input the address to NOTADD for re-issuance of the CDP.

Letter 3171, Notice of Additional Federal Tax Lien Filing is generated when IRS files a lien in a different jurisdiction at a later date for a tax period in which the taxpayer has already received collection due process appeal rights. This letter is not printed and mailed from the CPS. CCP-LU is responsible for printing and mailing these notifications to the taxpayer. The letters will be available for printing two days after printing the liens. Review the print spool for a file named Notice2 and select the file to print. Refer to Document 7329, ALS User Guide, for direction for printing documents from the spool.

A corresponding Letter 3271(POA) Notification of Additional Lien Filing is generated when the Letter 3171 is produced. This letter is also printed and mailed by the CCP-LU.

When mailing the Letter 3171 and Letter 3271 include:

When the lien was filed with an E-lien Court, no Form 668Y will be printed with the Letter 3171, a facsimile will replace the Form 668Y. For a listing of E-lien courts See IRM 5.19.12.12.

Do not send Letter 3171 or Letter 3271 with attachments by certified mail.

With the implementation of ALS Version 8.4 in August 2007, the CDP Notice return address reflects the post of duty address of the employee who requested the lien. If the request was from ACS, the return address will reflect the appropriate ACS location. The USPS returns undelivered CDP notices to the requestor for resolution.

If undelivered mail is mis-directed to CCP Liens, follow internal procedures.

There is only one lockbox bank used for processing lien payoff funds. The lockbox address is P. O. Box 1210 Charlotte NC 28201-1210.

The taxpayer copy of Letter 3640 or Letter 3641 is used as the posting voucher for the payment.

CCP-LU will be contacted when the lockbox does not receive a copy of the letter or the taxpayer does not provide a complete TIN in order to appropriately post the money. Perform the following research and provide the information to the lockbox within 4 hours:

When payments are received by the lockbox that are certified funds, the lockbox will send a listing of payments made in certified funds to the CCP-LU and process the payment.

CCP-LU will release the lien if fully satisfied by the certified funds within 5 business days.

If the payment was not made in certified funds, the lockbox will post funds to IDRS and a systemic release will generate if the funds satisfy the modules on the lien.

IRS employees and recording offices are considered internal contacts for the CCP-LU.

Contacts can also be made by mail or fax and for an IRS employee by secure E-mail.

Fax procedures contained in IRM 11.3.1.10, Facsimile Transmission of Tax Information, must be reviewed prior to faxing confidential information.

To expedite securing a payoff letter or release of lien, taxpayers may go to a Field Assistance office to request assistance.

If the request is a payoff request, the Field Assistance office should do the computation unless the request is for a Restricted Interest/Penalty (RI) account.

If there is restricted interest and/or penalties the field assistor should send a request through secure E-mail with the following information:

The field assistor will advise the taxpayer the request has been submitted and the payoff letter will be mailed within 14 calendar days. The taxpayer will be supplied the toll-free number to CCP-LU.

Complete the computation using cc COMPA or COMPAP when able, and for cases requiring further computations, the request will be forwarded to the CCP Exam Unit for calculation. The CCP Exam Unit should provide the CCP-LU with a time estimate for when they will provide them with the response to the payoff request.

Reply to all persons on the requesting E-mail with questions needing clarification or acknowledging receipt of the request and the estimated time-frame of 14 calendar days for the payoff to be sent to the taxpayer.

Prepare a payoff letter on ALS Payoff Utility after receiving the computations from the Exam Team, and mail two copies to the taxpayer.

When the request for immediate lien release lien is made at a walk-in office, and the taxpayer is providing payment by cash and/or certified funds in order to secure an immediate lien release that they will carry to the recording office, the field assistor will :

The request will include:

Ask for any additional information or clarifications by secure E-mail. This should include any alerts to system down-issues.

Verify the lien has court recording data on ALS. If there is no recording data, research using the best research method available to locate the recording information. Inform the field employee of the delay.

If the lien has been self-released see See IRM 5.19.12.2.7.4.on self-released liens.

Update ALS with a history stating "Immediate Release" the requesting field assistor's name and post of duty. Release the lien using your TSIGN on ALS. Print and scan the release and send to the requestor by secured E-mail within one hour.

The field assistor will date-stamp the release, and provide it to the taxpayer. The taxpayer will also be advised that when they hand carry the release to the recording office, they may be charged a fee to file the release.

Provide the taxpayer the toll tree number for the CCP-LU.

If the payment is made by check or non-certified funds, the field assistor will process the payment, update IDRS with the taxpayer's most recent address and tell the taxpayer that they will receive the release in the mail within 30 days.

The FORT will acknowledge receipt of a TAS referral via Form 3210 within one workday of receipt of the case in the FORT for Case Criteria 1-4 and within three workdays of receipt of the case in the FORT on Criteria 5-8.

When the TAS referral is received from the FORT by the lien team, the manager will:

The tax examiner will resolve any issues that prevent case resolution with the revenue officer in the FORT.

The examiner will complete the requested action within three workdays of receipt on Criteria 1-4 cases and by the Requested Completion Date shown in Item 3 of the Form 12412 for Criteria 5-8.

If the case cannot be completed by the requested completion date, the tax examiner must contact the TAS employee to renegotiate a completion date.

If resolution of the taxpayer’s case cannot be completed by the negotiated completion date or there is disagreement about the negotiated completion date, the tax examiner should elevate the disagreement to his or her manager.

Inform the FORT of any renegotiated completion dates.

After taking the necessary actions to resolve the issues of the case, complete Form 12412, Section VI, 1a & 1b. Hand deliver completed case to the team manager for review. If requested case actions cannot be completed, return the case to lien team manager with an explanation of why case cannot be resolved.

The manager will review completed cases to ensure correct actions were taken, complete Section VI of F12412 and send the case back to the FORT.

When the lien team is notified of a billing or recording issue, a County Contact worksheet should be completed. The lien team should attempt to resolve the issue by conducting research and, if necessary, contacting the recording office.

If the issue is resolved, the lien team employee should document the steps taken on the County Contact Worksheet and forward to the team manager.

If there is a billing or recording issue that cannot be resolved, elevate the issue to Beckley Finance.

Beckley will research the issue and contact the recording office if necessary. The lien team employee should document the steps taken on the County Contact Worksheet and take the following steps:

Contacts are received from taxpayers and/or their representatives, by paper and Aspect toll free line.

Disclosure rules need to be followed on each and every contact. Before disclosing any tax information, verify that you are speaking to the taxpayer or their authorized representative. See guidelines in IRM 21.1.3.

Before leaving any messages on a taxpayers answering machine, review IRM 11.3.2.3.1, Leaving Information on Answering Machines/Voice Mail.

Fax procedures contained in IRM 11.3.1.10, Facsimile Transmission of Tax Information, must be reviewed prior to faxing confidential information to the taxpayer.

Once a lien is created in ALS, a TC 360 is generated and sent for posting to IDRS. The TC 360 is for the amount of the recording fees charged for filing and releasing the lien. The TC 360 is assessed against the lien module with the oldest assessment date.

During the upload process if there is a mismatch of information the TC 360 will be rejected. The notification of the rejection will be listed on the TC 360 reject listing.

ALS does not send the TC 582/360 to Non Master File accounts. TC 360/582 must be manually entered on liens with non master file modules. These liens contain a TIN suffix of "N" .

Two listings are generated to the reports section of the print queue. The listing entitled "XX.360_errXX.mmdd" lists accounts on Master File. The listing entitled "NMF_360_XX.mmdd " lists accounts on Non Master File.

The listings are dated and identify the cause for the rejection of the TC 360, the TIN, name control, MFT, tax period and SBSE area. Review the lien on ALS and match the entity and tax module with IDRS.

If the rejection was caused by the name control mismatch, review the entity on IDRS to determine if an amended lien is in order and request an amended lien if appropriate. If only the name control is incorrect, correct the name control on ALS and manually assess the TC 360. See IRM 5.19.12.2.2.and Document 7329 for information on amended liens.

If the rejection was caused by the MFT mismatch, create a NTBFL on ALS and assess the TC 360 on IDRS. Follow NTBFL lien procedures in See IRM 5.19.12.2.3.

If the rejection was caused by the period mismatch, create an amended lien on ALS. Assess the TC 360 manually. See IRM 5.19.12.2.2. and Document 7329 for information on amended liens.

Generally, when the TC 360 is rejected the TC 582 will also be rejected. When working the TC 360 listing, address the unpostable TC 582 if present on IDRS.

The Master File downloads to ALS a weekly data extraction of MF Status 12 modules with open lien indicators. The SATMOD Reject Report contains Master File periods that contain a TC 582 and the corresponding module cannot be found on a lien within ALS. A mirrored report NMF SATMOD Reject Listing is produced from a match done between the automated non-master file (ANMF) and ALS. Both reports are worked the same way.

The rejection may be the result of the following conditions:

To remove items from the SATMOD listing there are two screens that can be used.

Use RSAT screen and closing indicator "N" to indicate there is no action to be taken and remove the case from the report. Use this when you have not located the lien using the TIN on the report or the module listed on the report cannot be located.

When the lien module is located and the module is satisfied, DO NOT USE THE RSAT SCREEN TO CLOSE THE MODULE FROM THE LISTING. Use SAT to satisfy the module, this will update the RSAT screen AND satisfy the module.

There can be multiple modules on RSAT when searching by the TIN. Be sure to address the correct module and do not edit closed modules. Look for the module that has no closing entry.

If the module is found on a lien on ALS, satisfy the lien module on ALS, using the literal SAT. Refer to Document 7329, ALS User Guide, for direction on how to complete the process. Since the lien has a different TIN than is on the SATMOD report, close the RSAT screen using closing code "S" .

The SatMod Reject report appears in area 27 print queue.

This report is to be worked within 5 business days. Time working this report is to be reported under OFP 810-69140.

The ACS Reject Report is generated each time an ACS/ICS tape is loaded to ALS, which may occur daily and weekly. Liens are rejected due to invalid data and form type, incorrect zip code or court not found in ALS. These systemic rejects must be resolved within three business days. Prompt processing allows timely filing of the lien and notification of the taxpayers POA.

To access the report from the print spool select "ACS.mmdd " then select and print "acs.rejects."

CCPLU actions on these listings are limited to cases rejected for Unknown Zip Code or Court Not Found. Verify that the zip code shown on the listing is correct for the address using the USPS web site at www.usps.gov.

If the zip code is correct notify the ALS coordinator to add the zip code/court to ALS.

If the rejected lien was input through ACS, notify ACS of the reject. ACS Support in the Cincinnati Campus has been identified for this purpose.

If the rejected lien was input through ICS, the requestor will receive a notice from ICS. CCP-LU should take no action on these rejects.

Listings requiring CCP-LU actions should be monitored until all actions are completed. Managerial review should be completed on the original listings to ensure correct closing actions are completed. Maintain the completed listings for 3 months.

Report time under OFP 810–69143.

Powers of Attorney need to be input through command NOTADD.

Liens filed in ELF courts cannot have POA information input on ALS until approval of the E liens has been completed. See IRM 5.19.12.2.1.1. and Document 7329, ALS User Guide, for more information.

ALS generates the Lost Lien Listing every 30 days. The listing shows liens that have been created but no recording information has been entered into the court screen on ALS. This report must be worked monthly.

No subsequent action should be taken on the lien without the recording information input to ALS. This information is used by the recording office to apply any subsequent paper work to the original lien. Example: A lien is filed in XYZ county on page 435 of book 1289, and the IRS now needs to withdraw the lien. In order for the recording office to ensure they show the withdrawal of the appropriate lien they must reference the recording information of the lien being withdrawn.

From the moment the lien is created and printed, the lien has the potential to become a lost lien. Recording offices can take days, weeks and at times months to record the lien and return it to the IRS. Upon receipt of the returned recorded document, the IRS needs to input the information into ALS to complete the recordation process.

Liens are also taken to the recording office by Revenue Officers in the field. The Revenue Officer may call CCP-LU or use ICS to secure a SLID, manually prepare the lien, and take it to the recording office for recordation. Revenue Officers are required to return the recording information to CCP-LU so ALS can be updated with the information.

The lost lien listing generates monthly in order for the liens with no recording information to be worked. A 90-day time frame is used to build the report to allow for the recording process to be completed. Liens that require a next action within 90 days of the preparation date will need to be worked immediately. Do not wait for the lien to show up on the lost lien report. Example: Advisory approves and sends in a request for withdrawal on a lien that was prepared 2 weeks ago. The lien has not come back from the recording office. Research for recording information is need to complete the withdrawal request.

When working the 668Z listing immediate research and corrective action must be taken. See IRM 5.19.12.3.3.2.

Take the following steps when working the lost lien report:

All methods of research must be performed before consideration to remove the lien from ALS is appropriate. Once a lien is removed a release will not be generated.

Once the court recording data is secured, input to ALS. If the lien is released print the release to be added to the next voucher for the court. If no voucher is generated the next processing day, generate one for the court.

If the lien is not released and all modules have a balance due, add the lien to the next voucher for the court. If no voucher is generated on the next processing day, generate one for the court.

If the lien is not released and only some of the modules have a balance due, remove the lien and create a new one using only the modules with a balance due unless the account is in the status listed in the table below.

For any liens that are created after removal, reverse the original TC 360 and input a TC 583.

ALWAYS input a history stating "Lost Lien worked" and what action was taken.

Different types of referrals will come into the FORT. Possible referrals are:

A menu is a set of options used to move from place to place within an automated application. Each option will either execute a program or call another menu.

ALS provides prompts at the bottom of the screen that will allow the user to move from screen to screen, as well as from menu to menu.

Menus are developed by the ALS coordinators. Refer to Document 7329,-A, ALS User Guide, for Managers and Functional Coordinators, for information on how to complete menus.

For a listing of permissions allowed for each employee type refer to IRM 5.12.6.1.

Each employee using ALS must have an individual password and login. Each individual has permissions specific to his/her job responsibilities.

Modification of existing permissions or deletion of permissions as necessary to maintain the system is the responsibility of the ALS Coordinators. Refer to the Document 7329-A, ALS User Guide, for Managers and Functional Coordinators.

Employees requesting access to the ALS must complete an online 5081. Employees will not be established on ALS if they do not complete the online 5081.

Changes to the permissions for employees must also be done through the online 5081 system.

The ALS Coordinator approves the online 5081 as the system administrator, and is notified by E-mail when there are requests awaiting their approval.

When the requests are not complete with all necessary information, reject the request asking for the additional information.

When an employee is requesting a pseudonym, the employee must identify their name as well as the previously approved pseudonym per IRM 1.2.7.1 on the online 5081 request.

Requests for password reset can be completed through E-mail.

Within ALS are tables that include all courts available for document filing. These courts are assigned a court ID number which is a six-digit number.

This table is maintained by the ALS Coordinators. Refer to maintxc screen on ALS for the appropriate court number. NEVER REMOVE A COURT ID FROM ALS. Always coordinate with the ALS programming staff.

Referrals regarding unknown zip codes from the CCP-LU or the field through National Office, require an update to the Maintxz table.

Most of these updates will be driven by the zip code report portion of the ACS/ICS rejects. See IRM 5.19.12.8.3..

The request should include the following:

Care must be given to inputs of zip codes in counties that are currently part of a disaster area that has had enforcement activity suspended.

When requests for changes or additions are made, verify the zip code is not in the disaster area. If the zip code is in the area, input the zip code and input the freeze so that no liens can be filed.

When in doubt about whether the zip code is effected (in the case where an entire county is not impacted) contact the Disaster Coordinator for guidance.

Keep a listing of all zip code changes. These changes are to be submitted to the Headquarters Analyst for ICS, quarterly, so that ICS can be updated with the changes and additional zip codes. ICS updates the system quarterly.

ALS receives from ICS a weekly extract from their nationwide employee table. Based on the current employee ID, name and new employee number, badge number, area code and phone number, information in ALS will be updated to match information transmitted by ICS.

ICS employee information is updated systemically, with the exception of the POD code. Use Maintro to add the POD code. Also use Maintro to add or modify information for all other ALS users.

Revenue Officers cannot file liens until the POD is corrected. It is imperative this report be worked on the day it is generated.

When it is necessary to remove a voucher from the ALS, the ALS coordinator will work with the ALS program analyst to request the removal.

This is only to be done when it has been verified that the voucher has not been mailed to any of the courts on the voucher and when no mailing date has been input.

Send a request by E-mail to the ALS Program Analyst requesting the removal of the voucher(s) when a request is received that has been approved by the CCP-LU Department Manager.

When it is necessary to correct a date that has been entered into the date field of the voucher program this should also be coordinated through the ALS Coordinator. Permission to change the date may be given to Department Managers, however tracking of these changes needs to be maintained by the ALS Coordinator.

The request and tracking should contain the following:

Keep track of the vouchers removed to verify these have not been previously requested, and for review purposes.

Maintain the listing for 6 months.

ELF liens are really electronic files on ALS. Recording information cannot be manually input into an electronic file. After research is done and the recording info is found, notify the ALS Coordinators of the SLID number and the court recording data found. The ALS Coordinators can add the recording information into a file for upload to ALS.

When recording information files are uploaded to ALS and notification is given that some of the recording information cannot be loaded, review the information. The following are some scenarios that could occur:

Once a disaster is declared, the National Disaster coordinator's office will issue the disaster declaration to the IRS. This will also be posted on SERP.

Coordination of the impacts to the CCP-LU will be conducted by the FORT with guidance from headquarters as needed.

The FORT will

Care must be taken when adding any new zip code to the ALS. See IRM 5.19.12.11.4. on zip codes for more information.

In the event the impacted zip code is in a ELF court, coordination with Headquarters on how to proceed.

Liens requiring input to ALS that are for jeopardy assessments are controlled in the FORT.

The FORT will establish the lien on ALS using the court NTBF. Use OFF Voucher and STORE only options.

Give the SLID number to the Revenue Officer for preparation of the manually typed lien.

Input a history identifying the lien as a "jeopardy assessment lien" and monitor for the RO to return the court recording data.

The RO should send the court recording data when the assessment is made.

When the CRD is received, verify the account is assessed, correct the court selection to the appropriate court the lien was filed in and input the CRD.

Input the TC 360 and 582 to the modules as appropriate.

A duplicate lien filing condition exists when the same lien SLID is used on multiple lien records at the court.

Duplicate liens are usually found when inputting recording data and it is discovered that recording data is already on the lien or that part one and part two of the same lien for the same taxpayer and the same SLID, but have different recording information.

When inputting recording data and it is discovered that recording data is already on the ALS for the lien, after double checking the SLID to make sure the correct lien is pulled up, research Accurint and/or Netronline to determine if there is a duplicate lien filing. Example: There is a lien with recording info to input to ALS. It’s SLID is 123456789. It shows Book 5 page 33. When inputting recording info to SLID number 123456789 there is recording info already there, Book 2 page 4. Research on Accurint/Netronline and shows two liens recorded for SLID 123456789. The first lien is Book 2 page 4 and the second is Book 5 page 33. This is a duplicate lien filing.

If it is determined that the recording information on ALS is incorrect, there is not a duplicate filing. Correct the recording information on ALS. This is done through "maintenance" . . Check with your manager to find out if you are profiled for correcting court recording information.

If inputting recording data and it is discovered that part one and part two of the lien were recorded, input the recording data for the original lien on ALS and take actions for the duplicate lien as follows.

If contacted by the taxpayer for duplicate filing issues, send the taxpayer Letter 2440 Certificate of Duplicate Lien Filing, for their use. For more information on duplicate filing see IRM 5.12.3.3.1

Payments may be received in Receipt and Control (R&C) for payoff of NFTLs. These payments were not sent to the Lockbox as appropriate.

Research ALS to determine where the payment should be posted and complete Form 3244, indicating:

If Receipt and Control does not identify the payment and it is discovered in CCP-LU, in addition to the Form 3244, complete a Form 4287.

Forward the completed Form 3244 and Form 4287 to R & C for payment processing.

Monies must be processed within 1 business day. See IRM 3.8.46.2.2 for additional information on processing payments.