As discussed in previous Collection memorandums, the Service’s operations will not immediately return to the “pre-pandemic normal.” While the backlog of mail is being addressed, there are still situations in which delays are occurring which are impacting closing actions on offer cases.
Although most mail has been processed at the Offer Specialist (OS) Posts of Duty (POD) and the Centralized Offer in Compromise sites in Brookhaven and Memphis, it is important that offer employees make extra efforts to verify any taxpayer correspondence and/or payments have been addressed prior to making a case decision.
Prior to closing any offer under return procedures, the offer examiner/offer specialist (OE/OS) must verify all mail has been processed at their specific post of duty. Also, payments must be processed at both Brookhaven and Memphis Centralized Offer in Compromise (COIC) locations before closure under mandatory withdrawal procedures.
Accepted OICs– Taxpayers with accepted OICs should make up all missed payments and should have resumed making required payments on July 16, 2020. If payments were not received and all mail/payments have been processed, the potential default provisions in IRM 5.19.7.14.4, Failure to Adhere to Compliance Terms, should be followed. Taxpayers who have questions about their payments or are unable to make up their missed payment(s) should be advised to contact the MOIC unit to discuss their options.
Notice of Federal Tax Lien-Requesting new Notices of Federal Tax Lien (NFTL) should be deferred until after September 30, 2020 unless:
- Exigent circumstances exist, such as the taxpayer is liquidating assets and there is no NFTL filed.
- Recommending offer acceptance and the terms provide for payment in more than five months and the liability is over $50,000.
Employees should not request a NFTL against any taxpayer due to exigent circumstances, without senior managerial (Territory Manager/Operations Manager) approval. A NFTL being filed based on an offer acceptance with terms more than five months should include a copy of the Form 7249 with the NFTL request as approval authority. Ensure CAP rights have been discussed with the taxpayer before requesting a NFTL.
Refer to Attachment 1 of this document regarding completing the request for filing of the Notice of Federal Tax Lien.
Filing Other Lien Documents
Employees may request NFTL Refiles following standard IRM procedures (e.g., secure email Form 12636 or a manually-prepared Form 668-F to *SBSE CLO Liens Team 301 or, for authorized employees, input the refile directly). Request the refile with enough time for the Centralized Lien Operation (CLO) to process the document and for it to be delivered to the recording office before the refile deadline. If there is insufficient time (generally less than 30 days), consider filing the document in another manner.
Employees may request Revocations of erroneous lien releases by manuallypreparing Form 12474, Revocation of Release of Federal Tax Lien, and submitting it to the FORT for filing. However, the NFTL that follows the revocation is subject to the restrictions on new NFTL filings as described in this memorandum.
Employees may request other lien documents, as needed, through CLO following standard IRM procedures. CLO will print and file all lien documents on a regular basis.
FIELD CALLS -the requirement for a field call prior to acceptance of an offer in accordance with IRM 5.8.4.8(10) continues to be waived until further notice.
We need to continue to apply good judgment in recognition that some taxpayers have been significantly impacted by economic factors caused by the COVID-19 pandemic. The Internal Revenue Manual provides employees with the necessary authorities, flexibility, and discretion to appropriately handle unusual situations and situations where taxpayers are experiencing an economic hardship.rvice (CPS).
Have IRS Tax Problem?
Contact the Tax Lawyers at
Marini & Associates, P.A.
www.TaxAid.com or www.OVDPLaw.com
or Toll Free at 888 8TAXAID (888-882-9243)
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