IRM 5.19.1 — Balance Due

# Part 5. Collecting Process

Chapter 19. Liability Collection Section 1. Balance Due 5.19.1 Balance Due Manual Transmittal February 03, 2026 Purpose (1) This transmits revised IRM 5.19.1, Liability Collection, Balance Due. Material Changes (1) The following table outlines changes made to IRM 5.19.1, Balance Due. It incorporates updated procedures, editorial changes and clarifications since the revision dated December 17, 2024. Number IRM Subsection Description 1 IRM 5.19.1.1.5, Program Controls, IPU 25U0296 issued 03-03-2025 Added Simple Payment Plans to paragraph (3). 2 IRM 5.19.1.2, Balance Due Overview, IPU 25U0296 issued 03-03-2025 Added Simple Payment Plan to exception under paragraph (10). 3 IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines, IPU 25U0296 issued 03-03-2025 Added Example under paragraph (8)g to list telephone numbers for outgoing correspondence. 4 IRM 5.19.1.2.6.2.1, Short Term Payment Plans - Field Assistance, FA, Employees, IPU 25U0296 issued 03-03-2025 Revised paragraph (2) to add BMF to OOB Sole Proprietors for clarity and consistency. 5 IRM 5.19.1.2.6.2.2, Short Term Payment Plans - CSCO Employees, IPU 25U0296 issued 03-03-2025 Revised paragraph (2) to add BMF to OOB Sole Proprietors for clarity and consistency. 6 IRM 5.19.1.2.6.2.3, Short Term Payment Plans - ACS and ACSS Employees, IPU 25U0296 issued 03-03-2025 Revised paragraph (2) to add BMF to OOB Sole Proprietors for clarity and consistency. 7 IRM 5.19.1.2.6.3, Installment Agreements, IPU 25U0296 issued 03-03-2025 Added new paragraph (1) and table to provide guidance on IMF and BMF as it pertains to installment agreements. Added Simple Payment Plan to type of installment agreements list. 8 IRM 5.19.1.2.6.3.1, Installment Agreements - All Employees, IPU 25U0296 issued 03-03-2025 Added new paragraph (3) for Simple Payment Plan criteria. 9 IRM 5.19.1.2.6.3.2, Installment Agreements - Field Assistance, FA, Employees, IPU 25U0296 issued 03-03-2025 Revised paragraphs (2) through (4) to add BMF to OOB Sole Proprietors for clarity and consistency. 10 IPU 25U0296 issued 03-03-2025 IRM 5.19.1.2.6.3.3, Installment Agreements - CSCO Employees, IPU 25U0296 issued 03-03-2025 Revised paragraphs (2) through (4) to add BMF to OOB Sole Proprietors for clarity and consistency. 11 IRM 5.19.1.2.6.3.4, Installment Agreements - ACS and ACSS Employees, IPU 25U0296 issued 03-03-2025 Revised paragraphs (2) through (4) to add BMF to OOB Sole Proprietors for clarity and consistency. 12 IRM 5.19.1.2.6.4.1, Financial Analysis, Verification and Substantiation - All Employees, IPU 25U0296 issued 03-03-2025 Added new row to table under paragraph (1) for Simple Payment Plans. 13 IRM 5.19.1.2.6.4.2, Financial Analysis, Verification and Substantiation - Field Assistance, FA, Employees, IPU 25U0296 issued 03-03-2025 Revised paragraphs (2) through (4) to add BMF to OOB Sole Proprietors for clarity and consistency. 14 IPU 25U0296 issued 03-03-2025 IRM 5.19.1.2.6.4.3, Financial Analysis, Verification and Substantiation - CSCO Employees, IPU 25U0296 issued 03-03-2025 Revised paragraphs (2) through (4) to add BMF to OOB Sole Proprietors for clarity and consistency. 15 IRM 5.19.1.2.6.4.4, Financial Analysis, Verification and Substantiation - ACS and ACSS Employees, IPU 25U0296 issued 03-03-2025 Revised paragraphs (2) through (4) to add BMF to OOB Sole Proprietors for clarity and consistency. 16 IRM 5.19.1.3.2.1, General Transfer and Referral Information, IPU 25U3320 issued 05-22-2025 Added new paragraph (4) to add reference for taxpayer contacts regarding passport certification inquiries. 17 IRM 5.19.1.3.4.1, Multilingual Services, IPU 25U3320 issued 05-22-2025 Revised paragraph (3)a to add International extension for Spanish International callers. 18 IRM 5.19.1.3.4.1, Multilingual Services, IPU 25U3481 issued 07-11-2025 Revised paragraph (4) to reflect correct OPI telephone number and language options. 19 IRM 5.19.1.3.4.2, Tax Law Inquiry, IPU 25U3481 issued 07-11-2025 Revised paragraph (1) to include references to the TTG and IRM for taxpayer services. Deleted notes misplaced under paragraph (3). 20 IRM 5.19.1.3.4.2.1, Tax Law Inquiry Topic is Handled by TS, IPU 25U3481 issued 07-11-2025 Revised transfer guidance to use the telephone transfer guide for transfers to taxpayer services. 21 IRM 5.19.1.3.4.3, Non Tax Law Inquiry, IPU 25U3320 issued 05-22-2025 Added new paragraph (9) to add reference for International inquiries. 22 IRM 5.19.1.3.4.3.7, Special Compliance Personnel (SCP) Calls, IPU 25U0296 issued 03-03-2025 Revised paragraphs (2) and (3) to clarify when accounts are worked by SCP only. 23 IRM 5.19.1.4.2, Taxpayer Information, IPU 25U0296 issued 03-03-2025 Remove the word "best" from contact number for clarification. 24 IRM 5.19.1.4.3, Determine Correct Tax Liability, IPU 25U3481 issued 07-11-2025 Restructured table under paragraph (4) for clarity and added note under table for pending IA criteria. 25 IRM 5.19.1.4.4.1, Full Compliance Check, IPU 25U0019 issued 01-03-2025 Converted alpha list under paragraph 7 to a table to improve readability. 26 IRM 5.19.1.4.4.1, Full Compliance Check, IPU 25U3320 issued 05-22-2025 Revised paragraph (2) to change FCC requirement. 27 IRM 5.19.1.4.4.1.1, Express Filing Compliance Check, IPU 25U0296 issued 03-03-2025 Revised paragraphs (1) thru (3) to include Simple Payment Plans. 28 IRM 5.19.1.4.4.1.1, Express Filing Compliance Check, IPU 25U3320 issued 05-22-2025 Revised content throughout to expand express filing compliance check criteria. 29 IRM 5.19.1.4.4.1.1, Express Filing Compliance Check, IPU 25U3481 issued 07-11-2025 Added new bullet under paragraph (2) to clarify current tax year must be filed. 30 IRM 5.19.1.4.4.2, Balance Due Taxpayer Education (Cause and Cure), IPU 25U3320 issued 05-22-2025 Revised paragraph (1) to address cause and cure when requested. 31 IRM 5.19.1.5.12, Taxpayers Taken Hostage in Terrorist Action (HSTG), IPU 25U0019 issued 01-03-2025 Revised content throughout to reflect changes to the hostage program and contact information. 32 IRM 5.19.1.5.12, Taxpayers Taken Hostage in Terrorist Action (HSTG), IPU 25U0296 issued 03-03-2025 Added new paragraph (6) with IRM references for CSCO employees only who process hostage program work. 33 IRM 5.19.1.5.12.1, CSCO Hostage Program, IPU 25U0019 issued 01-03-2025 Insert new subsection with procedural guidance for Kansas City CSCO employees working the hostage program. 34 IRM 5.19.1.5.12.1, CSCO Hostage Guidance, IPU 25U0296 issued 03-03-2025 Revised subsection title and content throughout for CSCO employees who process hostage program work. 35 IRM 5.19.1.5.12.1, CSCO Hostage Guidance, IPU 25U3481 issued 07-11-2025 Added table under paragraph (6) to include guidance to suspend cases. 36 IRM 5.19.1.5.12.2, CSCO Wrongful Detainee Guidance, IPU 25U0296 issued 03-03-2025 Insert new subsection for CSCO employees who process wrongful detainee work. 37 IRM 5.19.1.5.19, Passport Certification in Case of Certain Tax Debts, IPU 25U3320 issued 05-22-2025 Deleted subsection with Passport Certification IRM reference and moved reference under Referrals or Redirect section. 38 IRM 5.19.1.5.21.4, ACS and FA Taxpayer Contacts on Private Debt Collection Accounts, IPU 25U0296 issued 03-03-2025 Revised paragraph (4) for clarity. 39 IRM 5.19.1.5.22, Special Compliance Personnel (SCP) Program, IPU 25U0296 issued 03-03-2025 Revised paragraph (2) to delete "SCP will not answer notice status calls" as they now will. 40 IRM 5.19.1.6.4, Installment Agreements (IAs), IPU 25U0296 issued 03-03-2025 Revised subsection title, added new paragraph (9), and revised content throughout to include Simple Payment Plan. 41 IRM 5.19.1.6.4, Installment Agreements (IAs), IPU 25U3481 issued 07-11-2025 Added reminder under paragraph (12) for express filing compliance check criteria. 42 IRM 5.19.1.6.4.1, Determining Appropriate IA, IPU 25U0296 issued 03-03-2025 Revised content throughout to include guidance for simple payment plans. 43 IRM 5.19.1.6.4.1, Determining Appropriate IA, IPU 25U3320 issued 05-22-2025 Revised guidance in table under paragraphs (2) and (3) to align with revised criteria for pending IA criteria. 44 IRM 5.19.1.6.4.4, IMF/BMF Related Accounts, IPU 25U0296 issued 03-03-2025 Revised for simple payment plans. 45 IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview, IPU 25U0019 issued 01-03-2025 Revised paragraph (13) to update mailing address for Form 13844. 46 IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview, IPU 25U3320 issued 05-22-2025 Revised tables under paragraph (5) for clarity to reflect the current user fees. 47 IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview, IPU 25U3481 issued 07-11-2025 Revised paragraph (13) to add option to submit Form 13844 via OLA. 48 IRM 5.19.1.6.4.6.5, Processing Form 13844, Application for Reduced User Fee for Installment Agreements (FSC ACSS Only), IPU 25U0019 issued 01-03-2025 Revised subsection title and paragraph (2) to change processing center for Form 13844 from KCSC to FSC. 49 IRM 5.19.1.6.4.7, Pending IA Criteria, IPU 25U3320 issued 05-22-2025 Revised content throughout to change pending IA criteria when a CIS is required. 50 IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria, IPU 25U0296 issued 03-03-2025 Revised paragraph (1)f to add Simple Payment Plan. 51 IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria, IPU 25U3320 issued 05-22-2025 Added example under paragraph (2) and note under paragraph (3) for clarity. 52 IRM 5.19.1.6.4.7.2, Requests Meeting Pending IA Criteria, IPU 25U3320 issued 05-22-2025 Revised paragraph (1) to align with pending IA criteria change. 53 IRM 5.19.1.6.4.8, IA Managerial Approval, IPU 25U0296 issued 03-03-2025 Revised paragraph (1) to add Simple Payment Plan. 54 IRM 5.19.1.6.4.8, IA Managerial Approval, IPU 25U2312 issued 04-25-2025 Revised table under paragraph (4) to include leads can input IAs requiring managerial approval. 55 IRM 5.19.1.6.4.8, IA Managerial Approval, IPU 25U3481 issued 07-11-2025 Revised note under paragraph (1) table to specify signature is required on Form 433-D. 56 IRM 5.19.1.6.4.9, IA Rejection Criteria, IPU 25U0296 issued 03-03-2025 Revised paragraph (2) to add Simple Payment Plan. 57 IRM 5.19.1.6.4.9, IA Rejection Criteria, IPU 25U3481 issued 07-11-2025 Added reminder under 5th bullet, and new bullet under paragraph (2) for CNC hardship determinations. 58 IRM 5.19.1.6.4.10.1, Independent Reviewer Responsibility, IPU 25U0296 issued 03-03-2025 Revised paragraph (2) to add Simple Payment Plan. 59 IRM 5.19.1.6.4.10.1, Independent Reviewer Responsibility, IPU 25U3320 issued 05-22-2025 Deleted paragraph 3(b) to correct Form 12233 section referenced. 60 IRM 5.19.1.6.4.10.1, Independent Reviewer Responsibility, IPU 25U3481 issued 07-11-2025 Added new bullet under paragraph (2) to add factor considered by independent reviewer. 61 IRM 5.19.1.6.4.12, Input of IA, IPU 25U0296 issued 03-03-2025 Revised paragraph (6) to add Simple Payment Plan. 62 IRM 5.19.1.6.4.12, Input of IA, IPU 25U2312 issued 04-25-2025 Revised caution under paragraph (1) to include leads can input IAs requiring managerial approval. 63 IRM 5.19.1.6.4.12.1, IA Originator Codes, IPU 25U0296 issued 03-03-2025 Revised content throughout to include Simple Payment Plan. 64 IRM 5.19.1.6.4.13, DDIA, IPU 25U0296 issued 03-03-2025 Revised paragraph (17) to add Simple Payment Plan. 65 IRM 5.19.1.6.4.13.1, DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request, IPU 25U0296 issued 03-03-2025 Revised paragraph (6) to include Simple Payment Plan. 66 IRM 5.19.1.6.4.13.2, Taxpayer Problems With DDIA, IPU 25U0296 issued 03-03-2025 Revised paragraph (5) to include Simple Payment Plan. 67 IRM 5.19.1.6.4.14, Form 2159, Payroll Deduction Agreement, IPU 25U0296 issued 03-03-2025 Revised paragraph (2) to include Simple Payment Plan. 68 IRM 5.19.1.6.4.17, Estimated Tax Payments - Monitoring an IA, IPU 25U0296 issued 03-03-2025 Revised paragraph (3) to add Simple Payment Plan. 69 IRM 5.19.1.6.4.18, Payment Skips (Missed Payments), IPU 25U3481 issued 07-11-2025 Subsection converted to OUO. Revised content throughout to reflect programming changes. 70 IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs, IPU 25U0296 issued 03-03-2025 Revised paragraphs (5) & (6) to include Simple Payment Plan. 71 IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs, IPU 25U3481 issued 07-11-2025 Revised verbiage throughout for clarity and added caution under paragraph (6) table. 72 IRM 5.19.1.6.4.20, Adding New Liability to an Existing IA, IPU 25U0296 issued 03-03-2025 Revised paragraph (3) to include Simple Payment Plan. 73 IRM 5.19.1.6.4.21, Voluntary Lump Sum Payment (VLSP), IPU 25U0296 issued 03-03-2025 Revised content throughout to include Simple Payment Plan. 74 IRM 5.19.1.6.4.21, Voluntary Lump Sum Payment (VLSP), IPU 25U3481 issued 07-11-2025 Revised paragraph (3) to specify pending IA criteria must be met. 75 IRM 5.19.1.6.4.22, IA Considerations for Individual SRP Modules, IPU 25U0296 issued 03-03-2025 Revised paragraph (1) to include Simple Payment Plan. 76 IRM 5.19.1.6.4.22.1, CSCO IA Considerations for Individual SRP Modules, IPU 25U0296 issued 03-03-2025 Revised paragraph (2) to include Simple Payment Plan. 77 IRM 5.19.1.6.8, Online Payment Agreements (OPA), IPU 25U3481 issued 07-11-2025 Revised paragraph (1) to include businesses and added new paragraphs (5) and (6) for OPA changes and pending IAs. 78 IRM 5.19.1.6.8.1, OPA Management Action Reports (MAR), IPU 25U3481 issued 07-11-2025 Revised content throughout to align with changes to pending IA criteria issued in IPU 25U3320 and OPA. 79 IRM 5.19.1.6.8.2, OPA User Fees, IPU 25U0296 issued 03-03-2025 Revised note below table of paragraph (2) with reference to IRM 5.19.1.6.8.3 for taxpayers with a disability. 80 IRM 5.19.1.6.8.3, Referring Taxpayers to OPA, IPU 25U0296 issued 03-03-2025 Insert new paragraph (5) with guidance for taxpayers with a disability. 81 IRM 5.19.1.6.8.3.1, Taxpayer Problems With OPA, IPU 25U0296 issued 03-03-2025 Insert Exception under paragraph (5) to address taxpayer accessibility matters. 82 IRM 5.19.1.6.8.3.2, SCP Follow-up on OPA Referrals, IPU 25U0296 issued 03-03-2025 Revised paragraph (1) to include Simple Payment Plan. 83 IRM 5.19.1.8.5, Input of DDIAs, IPU 25U3481 issued 07-11-2025 Remove note under paragraph (3) as it contradicts other skip guidance. 84 Exhibit 5.19.1-3, ACS Call Flow, IPU 25U0296 issued 03-03-2025 Remove the word "best" from contact number for clarification. 85 Exhibit 5.19.1-3, ACS Call Flow, IPU 25U3320 issued 05-22-2025 Revised table under paragraph (b) with updated guidance for full compliance and cause and cure guidance from prior subsections. 86 Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV, IPU 25U3481 issued 07-11-2025 Deleted table under paragraph (18) and added IRM reference with the guidance instead. 87 Exhibit 5.19.1-9, ALNs, IPU 25U0296 issued 03-03-2025 Revised to include Simple Payment Plans. 88 Exhibit 5.19.1-10, IA Originator Codes, IPU 25U0296 issued 03-03-2025 Revised to include Simple Payment Plans. 89 Exhibit 5.19.1-12, Referral To Online Payment Plans (OPA/OLA), IPU 25U3320 issued 05-22-2025 Revised 3rd row of table with updated guidance for full compliance from prior subsections. 90 Exhibit 5.19.1-13, Installment Agreement Table, IPU 25U0296 issued 03-03-2025 Added new column for Simple Payment Plan. 91 Throughout, IPU 25U0019 issued 01-03-2025 Revised text for editorial changes throughout, correct IRM references and update or remove broken links for consistency. 92 Throughout, IPU 25U0296 issued 03-03-2025 Revised text for editorial changes throughout, correct IRM references and update or remove broken links for consistency. 93 Throughout, IPU 25U3320 issued 05-22-2025 Revised text for editorial changes throughout, correct IRM references and update or remove broken links for consistency. 94 IRM 5.19.1.1.1, Background, IPU 25U3697 issued 12-05-2025 Revised paragraph (2) to add that IA's are also referred to as payment plans. 95 IRM 5.19.1.1.5, Program Controls, IPU 25U3697 issued 12-05-2025 Revised paragraph 3 to remove specific types of IA, making it all inclusive, and clarify that unfiled returns must be addressed. 96 IRM 5.19.1.2, Balance Due Overview, IPU 25U3697 issued 12-05-2025 Added caution under paragraph (14) to clarify taxpayers must have documents completed and ready to submit while on the phone. 97 IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party, IPU 25U3697 issued 12-05-2025 Revised 2nd row of table under paragraph (1) to emphasize IRC 6103 allows disclosure of certain limited collection information to both taxpayers. Added Note to paragraph (5) to include research command codes. 98 IRM 5.19.1.2.6, Case Processing Authority Levels, IPU 25U3697 issued 12-05-2025 Revised paragraph (5) to reflect simple payment plan changes. 99 IRM 5.19.1.2.6.2.1, Short Term Payment Plans - Field Assistance, FA, Employees, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (2) to include type of tax permitted for short term payment plans. 100 IRM 5.19.1.2.6.2.2, Short Term Payment Plans - CSCO Employees, IPU 25U3697 issued 12-05-2025 Revised table under paragraphs (2) and (3) to include type of tax permitted for short term payment plans. 101 IRM 5.19.1.2.6.2.3, Short Term Payment Plans - ACS and ACSS Employees, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (2) to incorporate paragraph (3) and include type of tax permitted for short term payment plans. 102 IRM 5.19.1.2.6.3, Installment Agreements, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (1) to list type of tax owed and definitions for purposes of installment agreements (IAs). Revised paragraph (2) to list types of IAs. 103 IRM 5.19.1.2.6.3.1, Installment Agreements - All Employees, IPU 25U3697 issued 12-05-2025 Revised paragraph (3) to reflect new simple payment plan criteria. Deleted paragraph (4) and renumbered subsequent paragraph with revised guidance for business trust fund simple payment plan. 104 IRM 5.19.1.2.6.3.2, Installment Agreements - Field Assistance, FA, Employees, IPU 25U3697 issued 12-05-2025 Deleted paragraph (2) to remove streamlined criteria, replaced by simple payment plans, and renumbered subsequent paragraphs. 105 IRM 5.19.1.2.6.3.3, Installment Agreements - CSCO Employees, IPU 25U3697 issued 12-05-2025 Deleted paragraph (2) to remove streamlined criteria, replaced by simple payment plans, and renumbered subsequent paragraphs. 106 IRM 5.19.1.2.6.3.4, Installment Agreements - ACS and ACSS Employees, IPU 25U3697 issued 12-05-2025 Deleted paragraph (2) to remove streamlined criteria, replaced by simple payment plans, and renumbered subsequent paragraphs. 107 IRM 5.19.1.2.6.4.1, Financial Analysis, Verification and Substantiation - All Employees, IPU 25U3697 issued 12-05-2025 Deleted last row of table under paragraph (1) that is no longer applicable. 108 IRM 5.19.1.2.6.4.2, Financial Analysis, Verification and Substantiation - Field Assistance, FA, Employees, IPU 25U3697 issued 12-05-2025 Deleted paragraph (2) to remove streamlined criteria, that is no longer applicable, and renumbered subsequent paragraphs. 109 IRM 5.19.1.2.6.4.3, Financial Analysis, Verification and Substantiation - CSCO Employees, IPU 25U3697 issued 12-05-2025 Deleted paragraph (2) to remove streamlined criteria, that is no longer applicable, and renumbered subsequent paragraphs. 110 IRM 5.19.1.2.6.4.4, Financial Analysis, Verification and Substantiation - ACS and ACSS Employees, IPU 25U3697 issued 12-05-2025 Deleted paragraph (2) to remove streamlined criteria, that is no longer applicable, and renumbered subsequent paragraphs. 111 IRM 5.19.1.3.2.4, Revenue Officer (RO) Assignment, IPU 25U3697 issued 12-05-2025 Added exception in last row of table under paragraph (2) for calls received after hours. 112 IRM 5.19.1.3.4.1, Multilingual Services, IPU 25U3697 issued 12-05-2025 Revised paragraph (4) to include guidance for merging calls to obtain OPI services. 113 IRM 5.19.1.3.4.3.5, ACS FERDI Issues, IPU 25U3697 issued 12-05-2025 Revised paragraph (3) to include TDI ST 03. 114 IRM 5.19.1.3.4.3.7, Special Compliance Personnel (SCP) Calls, IPU 25U3697 issued 12-05-2025 Revised paragraphs (1) through (3) to include guidance on advising taxpayers they are being transferred to another department in ACS. 115 IRM 5.19.1.4.1.1, Account Actions on Referral/Redirects - ACS and ACSS Employees, IPU 25U3697 issued 12-05-2025 Revised last row of table under paragraph (1)a to ensure a delay is input with STAUP after IADFL. 116 IRM 5.19.1.4.1.2, Account Actions on Referral/Redirects - CSCO Employees, IPU 25U3697 issued 12-05-2025 Revised last row of table under paragraph (1) to ensure a delay is input with STAUP after IADFL. 117 IRM 5.19.1.4.1.3, Account Actions on Referral/Redirects - FA Employees, IPU 25U3697 issued 12-05-2025 Revised last row of table under paragraph (1) to ensure a delay is input with STAUP after IADFL. 118 IRM 5.19.1.4.4.1, Full Compliance Check, IPU 25U3697 issued 12-05-2025 Revised paragraph (4) to clarify the current tax return must be addressed. Added new paragraph (8) to state express filing compliance check may be applied when considering an IA. 119 IRM 5.19.1.4.4.1.1, Express Filing Compliance Check, IPU 25U3697 issued 12-05-2025 Revised paragraph (2) to clarify the current tax return must be addressed. 120 IRM 5.19.1.5.12.1, CSCO Hostage Guidance, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (6) to consolidate similar guidance for telephone or correspondence inquiries. 121 IRM 5.19.1.5.12.2, CSCO Wrongful Detainee Guidance, IPU 25U3697 issued 12-05-2025 Added new paragraph (3) with guidance for inputting wrongful detainee indicator. Revised table under paragraph (6) to consolidate similar guidance for telephone or correspondence inquiries. 122 IRM 5.19.1.5.20.2.1, Private Debt Collection Account Identification, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (3) to indicate former PCAs. 123 IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days, IPU 25U3697 issued 12-05-2025 Revised paragraphs (1) and (2) to indicate accounts that may be granted short term payment plans. Deleted paragraph (3) no longer applicable. Revised the example under paragraph (5) for clarity. Revised table under paragraph (14) to align with above revisions. 124 IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs), IPU 25U3697 issued 12-05-2025 Revised content throughout to reflect expansion of simple payment plan guidance. 125 IRM 5.19.1.6.4.1, Determining Appropriate IA, IPU 25U3697 issued 12-05-2025 Revised content throughout to reflect expansion of simple payment plan guidance and added option for other appropriate letter that may be sent for IAs. 126 IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund), IPU 25U3697 issued 12-05-2025 Revised title to "IA Requirements Simple Payment Plan (Business Trust Fund)" . Revised content throughout to reflect expansion of simple payment plan guidance for BMF taxpayers. 127 IRM 5.19.1.6.4.2.1, Lump Sum Payment for Simple Payment Plan (Business Trust Fund) ONLY, IPU 25U3697 issued 12-05-2025 Revised title to "Lump Sum Payment for Simple Payment Plan (Business Trust Fund) ONLY" and content to align with business trust fund simple payment plans. 128 IRM 5.19.1.6.4.8, IA Managerial Approval, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (1) to align with simple payment plan criteria. 129 IRM 5.19.1.6.4.10, Proposal to Reject IA to Independent Review, IPU 25U3697 issued 12-05-2025 Revised paragraph (3)e to remove documentation not required by independent review. 130 IRM 5.19.1.6.4.10.1, Independent Reviewer Responsibility, IPU 25U3697 issued 12-05-2025 Deleted example under 9th bullet of paragraph (2) as it's no longer applicable. 131 IRM 5.19.1.6.4.12.1, IA Originator Codes, IPU 25U3697 issued 12-05-2025 Revised content throughout to reflect expansion of simple payment plan guidance. 132 IRM 5.19.1.6.4.13, DDIA, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (17) to reflect expansion of simple payment plan guidance. 133 IRM 5.19.1.6.4.13.1, DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (6) to reflect expansion of simple payment plan guidance. 134 IRM 5.19.1.6.4.13.2, Taxpayer Problems With DDIA, IPU 25U3697 issued 12-05-2025 Revised content under paragraphs (4) and (5) to reflect expansion of simple payment plan guidance. 135 IRM 5.19.1.6.4.14, Form 2159, Payroll Deduction Agreement, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (2) to reflect expansion of simple payment plan guidance. 136 IRM 5.19.1.6.4.15, Pre-Assessed IA Requests, IPU 25U3697 issued 12-05-2025 Revised paragraph (7) and deleted paragraph (8) no longer applicable due to new simple payment plan guidance. 137 IRM 5.19.1.6.4.15.1, Pre-Assessed IA Request- (ASFR) Return Not Filed or Unagreed Proposed Assessment Amount, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (1) to reflect expansion of simple payment plan guidance. 138 IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs, IPU 25U3697 issued 12-05-2025 Deleted references to SIA, no longer applicable. 139 IRM 5.19.1.6.4.19.1, Withdrawal of IA Requests, IPU 25U3697 issued 12-05-2025 Revised title to Withdrawal of Pending IA. Revised content throughout to clarify guidance when a taxpayer may choose to voluntarily withdraw an IA request. 140 IRM 5.19.1.6.4.21, Voluntary Lump Sum Payment (VLSP), IPU 25U3697 issued 12-05-2025 Revised content throughout to reflect expansion of simple payment plan guidance. 141 IRM 5.19.1.6.4.22, IA Considerations for Individual SRP Modules, IPU 25U3697 issued 12-05-2025 Revised bullets under paragraph (1) to remove streamlined references no longer applicable. 142 IRM 5.19.1.6.4.22.1, CSCO IA Considerations for Individual SRP Modules, IPU 25U3697 issued 12-05-2025 Revised content throughout to reflect expansion of simple payment plan guidance. 143 IRM 5.19.1.6.5.2, Procedures for PPIA, IPU 25U3697 issued 12-05-2025 Added note under paragraph (7) with documentation guidance for PPIAs. 144 IRM 5.19.1.6.8.3.2, SCP Follow-up on OPA Referrals, IPU 25U3697 issued 12-05-2025 Revised table under paragraph (1) to reflect simple payment plan changes. 145 Exhibit 5.19.1-1, Acronyms and Explanations for IRM 5.19.1, IPU 25U3697 issued 12-05-2025 Revised table to delete acronyms no longer used. 146 Exhibit 5.19.1-3, ACS Call Flow, IPU 25U3697 issued 12-05-2025 Added new note to table under paragraph a for International and FERDI cases. Deleted second reminder from table under paragraph d no longer applicable due to new simple payment plan guidance. 147 Exhibit 5.19.1-9, ALNs, IPU 25U3697 issued 12-05-2025 Deleted references to streamlined (SIA) throughout as no longer applicable. 148 Exhibit 5.19.1-10, IA Originator Codes, IPU 25U3697 issued 12-05-2025 Deleted references to streamlined (SIA) throughout as no longer applicable. 149 Exhibit 5.19.1-13, Installment Agreement Table, IPU 25U3697 issued 12-05-2025 Deleted column referencing streamlined no longer applicable. Revised content throughout to reflect new guidance for simple payment plans. 150 Throughout, IPU 25U3697 issued 12-05-2025 Revised text for editorial changes throughout; correcting IRM references and updating or removing broken links, for consistency. Effect on Other Documents IRM 5.19.1 dated 12-17-2024 is superseded. The following IRM Procedural Updates (IPUs) have been incorporated into this IRM: IPU 25U0019, issued 01-03-2025, IPU 25U0296, issued 03-03-2025, IPU 25U2312, issued 04-25-2025, IPU 25U3320 issued 05-22-2025, IPU 25U3481, issued 07-11-2025, and IPU 25U3697, issued 12-05-2025. Audience Small Business Self-Employed (SB/SE) and Taxpayer Services (TS) (formerly Wage and Investment (W&I)) Compliance and Field Assistance employees who process Balance Due responses. Effective Date (02-03-2026) Thomas Kramer Director, Collection Policy Small Business/Self Employed Division

# Program Scope and Objectives

5.19.1.1 (09-14-2021) Program Scope and Objectives Purpose: In general, taxpayer written, phone or face to face contacts related to balance due modules in notice or Taxpayer Delinquent Account (TDA) status will be processed using this IRM. The objective of the balance due program is to work responses to balance due notices and work with taxpayers to help them satisfy their outstanding tax liabilities. Audience: These procedures apply to IRS employees who are trained and responsible for the processing of Campus balance due responses. These employees are located in both the Small Business/Self-Employed (SB/SE) and Taxpayer Services (TS) (formerly Wage & Investment (W&I)) business operating divisions in the following functions: Automated Collection System (ACS) and ACS Support (ACSS) Compliance Services Collection Operation (CSCO) Field Assistance (FA) Offices Accounts Management (TS) Policy Owner: Director, Collection Policy, SBSE. Program Owner: Collection Policy, SBSE, Case Resolution Alternatives (CRA). Primary Stakeholders: ACS and ACSS employees CSCO employees FA employees Program Goals: This IRM provides the fundamental knowledge and procedural guidance for employees who work balance due responses. By following the processes and procedures provided by this IRM, employees will process balance due responses in a manner that follows IRS policy and procedures while promoting the best interests of the Government.

# Background

5.19.1.1.1 (12-05-2025) Background This IRM 5.19.1, Liability Collection, Balance Due, provides directions and guidelines for working the balance due program. The procedures contained in this section provide guidance for employees to help taxpayers determine the best way to resolve their outstanding balance(s) due. This section also provides guidance on various situations that employees may encounter and how to resolve them. Installment Agreements (IAs), also referred to as payment plans, are arrangements by which the IRS allows taxpayers to pay liabilities over time. During the course of IAs, penalties and interest continue to accrue. Taxpayers should be encouraged to pay the liability in full to avoid the costs of an IA, which include a user fee, accrual of penalties and interest, and the possible filing of a Notice of Federal Tax Lien (NFTL). If full payment cannot be achieved by the Collection Statute Expiration Date (CSED), and taxpayers have some ability to pay, Partial Payment Installment Agreements (PPIAs) may be granted. No levies may be served while an IA is pending, in effect, or for 30 days following rejection or termination and the appeal period if the rejection or termination is timely appealed.

# Authority

5.19.1.1.2 (12-26-2017) Authority The authorities for this IRM include: IRC 6159, Agreements for Payment of Tax Liability in Installments. 26 CFR 301.6343 Per Policy Statement 5-1: A tax system based on voluntary assessment would not be viable without enforcement programs to ensure compliance. The IRS is committed to educating and assisting taxpayers who make a good faith effort to comply. However, enforcement action should be taken promptly, in accordance with Internal Revenue Manual guidelines, against taxpayers who have not shown a good faith effort to comply. Promotion of long-term voluntary compliance is a basic goal of the IRS, and in reaching this goal, the IRS will be cognizant not only of taxpayers' obligations under our system of taxation but also of their rights. Per Policy Statement 5-2: We will actively assist taxpayers who try to comply with the law, and work to continually improve the quality of our systems and service to meet the needs of our customers. All taxpayers, whether delinquent or fully compliant, are entitled to prompt and professional service whenever they deal with IRS employees. The public as a whole is our customer, not just delinquent taxpayers. Our customers expect us to promote voluntary compliance by ensuring that all promptly pay their tax liability. IRC 6502 provides procedures for the ten year CSED. The IRS Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

# Roles and Responsibilities

5.19.1.1.3 (02-02-2021) Roles and Responsibilities The Director, Collection Policy, is responsible for all policy and procedures related to balance due programs. They are responsible for overseeing program coordination for Campus procedures related to balance due programs. They work closely with Campus Collection directorships and operations in each campus as primary contact and support for balance due. The Operations Manager is responsible for managing remote collection activities including telephone, correspondence and face-to-face transactions, following the procedures in this IRM. They oversee department, team and employee responses to taxpayer inquiries and responses concerning balances due. They oversee department, team and employee actions to resolve balance due accounts owed by taxpayers who did not full pay their tax due. The Department manager is responsible for overseeing team and employee responses to taxpayer inquires and responses concerning balances due, following the procedures in this IRM. They oversee team and employee actions to resolve balance due accounts owed by taxpayers who did not full pay their tax due. The Team manager is responsible for overseeing employee responses to taxpayer inquiries and responses concerning taxpayer delinquent return accounts and investigations, following the procedures in this IRM. They oversee employee actions to resolve balance due accounts owed by taxpayers who did not full pay their tax due. Employees who process balance due responses are responsible for responding to taxpayer inquiries and responses concerning balance due accounts, following the procedures in this IRM.

# Program Management and Review

5.19.1.1.4 (12-26-2017) Program Management and Review Program Reviews: Operational and program reviews are conducted to ensure that case actions are in accordance with the procedures in this IRM. Program Reports: The following daily and weekly reports are generated by management, and can assist with evaluating the performance of the balance due program: Embedded Quality Review System (EQRS) Reports. National Quality Review System (NQRS) Reports. Accounts Management Services (AMS) Reports. ACS Reports. Monthly Monitoring Report (MMR). Work Planning & Control (WP&C) Reports. Case Control Activity System (CCA) Reports. Collection Activity Report (CAR). Monthly Installment Agreement Trend Report. Sourced from the CAR (CAR), CRA generates and reviews a monthly IA trend report that captures data on the various types of IAs and compares year over year data on IA inventory levels, the number of IAs initiated, default rates, full pay rates, and dollars collected. Any anomalies are identified and researched for potential causes. Negative trends are identified and causes addressed. Program Effectiveness: The program results are housed on the Collection Program and Campus Reports SharePoint site in the Monthly Monitoring Report (MMR).The MMR captures NQRS results to show monthly and cumulative stats. Evaluative (EQRS) and national (NQRS) quality reviews and consistency reviews are routinely conducted, along with Headquarters reviews to ensure case actions are timely and in accordance with the procedures in this IRM. Phone and paper cases are routinely reviewed by Centralized Quality Review System (CQRS) and Program Analysis System (PAS) to ensure case actions are timely and in accordance with the procedures in this IRM. Case reviews are conducted by managers to ensure compliance with this IRM. Operational reviews are conducted by the Department and Operation Managers annually to evaluate program delivery, conformance to administrative requirements and ensure compliance with this IRM. Headquarters Collection Policy, including CRA, will conduct ad hoc IA program reviews as necessary to verify compliance with IRM requirements, address TIGTA/GAO findings, and address any trends that appear.

# Program Controls

5.19.1.1.5 (12-05-2025) Program Controls Incoming telephone calls are distributed to telephone representatives using the Unified Contact Center Environment (UCCE) system. Taxpayer responses and other inventory are loaded to AMS and then distributed to correspondence tax examiners. AMS tracks employee actions and is monitored by Operation, Department, and Front-Line managers along with Collection HQ employees. Employees should ensure that taxpayer conditions meet requirements for installment agreement processing criteria and that unfiled returns are addressed. Certain case dispositions (including non-simple installment agreements (NSIAs), certain adjustments and currently not collectable (CNC) closures) require managerial approval. The Integrated Data Retrieval System (IDRS) programming ensures that all open balance due modules on IDRS in a notice or collection status are included when an IA is input. Independent Administrative Review is required of all rejected IA proposals, and all rejection, default and termination decisions are subject to appeal procedures. Managers are required to follow program management procedures and controls addressed in: IRM 1.4.11, Field Assistance Guide for Managers IRM 1.4.20, Filing & Payment Compliance Managers Handbook CP 508C and lists of Passport Certifications will be retained for 15 years from date of issuance.

# Acronyms

5.19.1.1.6 (12-26-2017) Acronyms Refer to Exhibit 5.19.1-1, Acronyms and Explanations for IRM 5.19.1, for a list of acronyms.

# Related Resources

5.19.1.1.7 (07-01-2021) Related Resources While many topics are touched upon in this chapter, comprehensive guidance about all of them cannot always be included here. As you use this chapter, remain alert for references to other resources, such as related IRMs and websites. Access that guidance as needed to ensure a thorough understanding of topics. Additional resources can be found as applicable in: List of Additional Resources IRM 2.3, IDRS Terminal Responses IRM 2.4, IDRS Terminal Input IRM 3.13.62, Media Transport and Control IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates IRM 5.19.2, Individual Master File (IMF) Return Delinquency IRM 5.19.3, Backup Withholding Program IRM 5.19.4, Enforcement Action IRM 5.19.5, ACS Inventory IRM 5.19.6, ACS Support IRM 5.19.8, Collection Appeal Rights IRM 5.19.9, Automated Levy Programs IRM 5.19.10, Collection Operations Transcript Processing IRM 5.19.11, Withholding Compliance Program IRM 5.19.13, Campus Procedures for Securing Financial Information IRM 5.19.16, Compliance Services Collection Operations (CSCO) Clerical Procedures IRM 5.19.17, Campus Procedures for Currently Not Collectible and Offers in Compromise IRM 5.19.18, Federal Employee/Retiree Delinquency Initiative (FERDI) IRM 5.19.19, Campus Compliance International Case Processing (CCICP) IRM 5.19.21, Campus Procedures for Handling Identity Theft IRM 5.19.22, Business Master File (BMF) Return Delinquency IRM 20.1, Penalty Handbook IRM 20.2, Interest IRM 21.1, Accounts Management and Compliance Services Operations IRM 21.2, Systems and Research Programs IRM 21.5.5, Unpostables IRM 21.6, Individual Tax Returns IRM 21.7, Business Tax Returns and Non-Master File Accounts IRM 21.10, Quality Assurance IRM 25.27.1, Third Party Contact Program Document 6209, IRS Processing Codes and Information Employees may also find the following information helpful: Servicewide Electronic Research Program (SERP) Servicewide Notice Information Program (SNIP) Correspondex Letters Integrated Automation Technologies (IAT) Tools Compliance Electronic Guides - (Compliance e-Guides)

# Balance Due Overview

5.19.1.2 (12-05-2025) Balance Due Overview Assisting taxpayers in resolving their balance due account(s) is the responsibility of all contact employees, whether speaking with a taxpayer or answering correspondence. Note: The Internal Revenue Code provides taxpayers specific rights. The Taxpayer Bill of Rights (TBOR) groups these rights into ten (10) fundamental rights, which provide the nation's taxpayers with a better understanding of their rights and helps reinforce the fairness of the tax system. In 2015, Congress charged the Commissioner with ensuring IRS employees are familiar with and act in accord with the taxpayer rights as afforded by the Code. IRS employees must be informed about taxpayer rights and be conscientious in the performance of their duties to honor, respect and effectively communicate those rights which may aid in reducing taxpayer burden. For additional information, see IRM 1.2.1.2.36, Policy Statement 1-236, Fairness and Integrity in Enforcement Selection, IRM 5.19.1.3.2.3, Taxpayer Advocate Service (TAS), Pub 1, Your Rights As A Taxpayer, IRC 7803(a)(3), or the TBOR at IRS.gov – Taxpayer Bill of Rights. A balance due account occurs when the taxpayer has an outstanding liability for taxes, penalties and/or interest. Balance due accounts are automatically monitored through computer analysis and placed in a specific status based on age and/or activities. As a result of computer analysis, several notices are generated to the taxpayer informing them of the balance due outstanding liability. When a taxpayer balance due inquiry is received, it is necessary to access the account. Review the account history to help the taxpayer resolve their liability. Exception: ACS employees are not required to access an account if it meets one of the conditions for a pre-disclosure transfer described in Exhibit 5.19.1-3, ACS Call Flow. Reminder: It is important you are aware of the Master File (MF) and Collection Status Codes to determine whether you should work the account; see IRM 5.19.1.3, Referrals or Redirect. For Automated Collection System (ACS) Incoming Calls, see the Electronic Automated Collection System Guide (e-ACSG) on the Servicewide Electronic Research Program (SERP) under the IRM Supplements tab for procedures and telephone techniques to utilize in addressing all compliance issues and controlling the conversation. For Automated Collection System Support (ACSS) working correspondence, see the ACS Support e-Guide on SERP under the IRM Supplements tab for procedures in addressing all compliance issues. For Compliance Services Collection Operations (CSCO) working correspondence, see the CSCO e-Guide on SERP under the IRM Supplements tab for procedures in addressing all compliance issues. Written requests received in CSCO and ACSS Operations must be controlled within 21 days from the IRS received date in order for an interim letter to be issued timely. If a case is received from another site/operation without a control, the case must be controlled within 5 days of CSCO received date to be considered timely. GII exception prints will be considered "from another site" . When a final response cannot be initiated within 30 days, an interim response will be initiated by the 30th calendar day from the IRS received date. Sites using Accounts Management System (AMS) for controlling and monitoring inventory follow AMS guidelines for case control and acknowledgment of taxpayer correspondence. If correspondence is received from a previous area after the 30 days expires and no interim letter was issued, you must send an interim letter within five business days of receipt in your area. Subsequent interims may be required if you are unable to respond as promised, see IRM 21.3.3.4.2.2, Interim Responses. Follow all other Integrated Data Retrieval System (IDRS) control procedures in IRM 21.5.1.4.2.2, Integrated Data Retrieval System (IDRS) — Control Procedures. Exception: CSCO ONLY: For peak processing periods, the target time frame for working cases to closure and sending a final response, if required is extended to 45 days. An interim response is still required by the 30th day. (Peak processing time frames can be found in the CSCO Operating Guidelines.) All "physical" work (including IAs) closed by individual employees, must be marked for disposal when work is completed. Exception: IA requests (except Direct Debit Installment Agreement (DDIA)) submitted on Form 9465, Installment Agreement Request, or other work processed in bulk through special applications, such as the Generalized IDRS Interface (GII), may be secured together in batches. Batches may be marked "Destroy" with a cover sheet. Exception: Electronic documents are not considered "physical" . Electronic documents include GII exception printouts. Throughout the IRM, all deadline dates, target dates or parameters are counted by calendar days, not business days. Start counting with the first day you notify the taxpayer (by telephone or letter), or the first day of actions taken (i.e., IDRS, AMS, etc…), or the first day of entering follow-up items on ACS. Example: If the calculated call-back date falls on a Saturday, Sunday or Holiday, the taxpayers call-back date will be the next business day. Remember to add an additional 4 days to your follow-up on ACS. Example: Other follow-up time added to your deadline date are additional 15 days follow-up date for decedent cases and additional 30 days follow-up date for "generally" all others. Example: When providing the taxpayer a deadline date, calculate the time frame leading up to the deadline by starting with the current day. The total follow-up time could include a grace period of up to 5 days. Example: When sending a letter requesting additional information from the taxpayer, allow up to 30 days for the taxpayer to respond and 15 days for mail delivery, for a total of 45 days. An Automated Bot is a computer program, also known as a digital or virtual assistant. It can interpret and process user requests and give prompt, relevant answers, and can interact through voice, text, or user-driven guided menu picks. In December 2021, the IRS launched an Automated Chatbot on the IRS.gov "Payments" and "Additional Information on Payment Plans" web pages. An Automated Voice Bot was launched on several ACS and balance due toll free lines. These Automated Bots are offered in English and Spanish. They provide self-help options for taxpayers to resolve common collection issues including: How to make One-Time Payments, Answers to Frequently Asked Questions and Notice Clarification. Although most taxpayer interactions with the Bots are unauthenticated, authenticated Voice Bot options for qualified taxpayers to set up certain payment plans via self-service were deployed in June 2022 and additional self-service options are planned for deployment in the future. Note: Taxpayers who request to speak/chat with a live assistor will be placed in queue for English or Spanish ACS telephone or live text chat assistance. ACS assistors should continue to follow normal procedures throughout IRM 5.19.1, Balance Due, and IRM 5.19.5.11, ACS Text Chat and ACS Chatbot Overview, for telephone calls and text chats escalated from the Bot. The Document Upload Tool (DUT) is an application on IRS.gov where taxpayers can upload documentation they are requested or required to provide; by using a one-time use only Unique Access Code (10-digit alphanumeric code provided by an IRS employee). The DUT provides employees with an option to receive necessary documentation from taxpayers in real time while on the phone. It also provides taxpayers with an alternative to provide necessary documentation securely to the requesting employee. Wherever EEfax is referenced as an acceptable means of securing documents throughout IRM 5.19.1 the DUT will also be acceptable, when available. If taxpayers have the necessary documents readily available while on the telephone, inform them they may submit the documents to you using the DUT by following the steps below: Generate a Unique Access Code Provide the taxpayer the Unique Access Code and URL to the DUT site, Note: ONLY documents with the following file extensions can be uploaded; .pdf, .jpg and .png. Multiple files can be uploaded, up to a maximum size of 15 mb per file/document. Advise the taxpayer they should read and follow the screen prompts that will be displayed. Files may be retrieved as soon as they are uploaded by the taxpayer. Files received via the DUT will be labeled with the date and time much like correspondence received via fax. Caution: If the documents are not readily available, taxpayers should not complete forms or gather documents while on the phone. Beginning in 2023, some taxpayers will receive a link to upload documents via DUT on certain outgoing correspondence. CSCO and ACSS will process these uploads as incoming receipts.

# Submitting SERP Feedback

5.19.1.2.1 (10-02-2023) Submitting SERP Feedback To maintain the accuracy of IRM 5.19.1, Balance Due, send corrections and change requests to Headquarters, via the SERP Feedback Application (Database). The SERP Staff forwards SERP Feedbacks to the appropriate Content Owner(s) in Headquarters for consideration of the requested IRM procedural changes. The Feedback system should not be used to ask questions that should be answered by your manager, lead or P&A staff or to rebut an employee or product review. Note: Before you submit corrections/change requests for IRM 5.19.1, Balance Due, via the SERP Feedback Application (Database), you must consult your Lead or Manager for assistance to verify if this is a valid request for an IRM change/correction. DO NOT use the SERP Feedback Form to request changes to the following: Letters - Use the Request for Services at the Taxpayer Correspondence Services website. See IRM 25.13.1.2, Taxpayer Correspondence. Notices - Use the Request for Services at the Taxpayer Correspondence Services website. See IRM 25.13.1.2, Request for New and Revised Taxpayer Correspondence Products - Request Services Process. Policy, policy statements, tax law and regulations should be submitted to Headquarters through the Planning and Analysis staff at your site. Always review prior SERP Feedbacks and responses to ensure your issue has not already been addressed. See (f) below. In all functional areas, change requests must be approved by the first line manager or manager designee and the responsible Planning and Analysis Analyst before submission to Headquarters. All change requests submitted by Quality Review Staff must be approved by the first line manager. The SERP Feedback Application (Database) procedures must be followed by all field employees as well as the Quality Review Program Staff and are posted on the SERP Feedback Home page. Before submission, re-examine the requested change(s) and cite supporting documentation. Be specific. Avoid the use of general terms such as "revise procedures" . Submit only one issue/topic per SERP Feedback. Complete all required fields on the SERP Feedback Form. The Identification field MUST be completed or the feedback will not be forwarded. All changes are considered, but all may not be accepted. Accepted changes are published on SERP as IRM Procedural Updates (IPUs). Determine whether your issue was previously raised. You can view responses to SERP Feedbacks via Previous Feedback Lookup by selecting IRM or topic.

# Call Flow

5.19.1.2.2 (09-14-2021) Call Flow ACS Employees are required to follow Exhibit 5.19.1-3, ACS Call Flow.

# Disclosure Overview: Verifying Identity of Contact Party

5.19.1.2.3 (12-05-2025) Disclosure Overview: Verifying Identity of Contact Party For purposes of identification and to prevent unauthorized disclosures of tax information, follow the chart below: If the contact is … Then ... Taxpayer See IRM 10.10.3, Centralized Authentication Policy – Centralizing Identity Proofing for Authentication Across All IRS Channels. Taxpayers who filed jointly but are now divorced or separated IRC 6103(e)(8) authorizes disclosures pertaining to deficiencies assessed with respect to persons who have filed jointly but are no longer married or no longer reside in the same household. IRC 6103(e)(8) states that certain limited collection information regarding one spouse must be disclosed to the other spouse, upon written request, relative to tax deficiencies with respect to a jointly filed return. This provision does not apply to deficiencies which may not be collected by reason of IRC 6502. See IRM 5.19.5.4.13, ACS and Disclosure, for examples. See IRM 11.3.2.4.1.1, Disclosure of Collection Activities with Respect to Joint Returns, for rules that apply for joint taxpayers who are no longer married or no longer reside in the same household. See IRM 11.3.41.6.3, Disclosure of Collection Activities with Respect to Joint Returns Pursuant to IRC 6103(e)(8). Mailing and Faxing Tax Account Information See IRM 21.1.3.9, Mailing and Faxing Tax Account Information, IRM 11.3.2.6, Methods for Communication of Confidential Information, IRM 21.2.3.5.5, Using Electronic Fax Services, and IRM 21.2.3.5.5.1, IRS Electronic Fax System. Power of Attorney (POA), Form 2848, Power of Attorney and Declaration of Representative See IRM 11.3.3, Disclosure to Designees and Practitioners, and IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication. Tax Information Authorization (TIA) - Form 8821, Tax Information Authorization See IRM 11.3.3.3, Disclosure to Third Parties Based Upon Taxpayer Request for Assistance. See IRM 11.3.3.4(1), Distinction Between Disclosure to Designees and the Conference and Practice Requirements. See IRM 11.3.3.4(2), Distinction Between Disclosure to Designees and the Conference and Practice Requirements. See IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication. Note: Refer to IRM 5.19.1.2.3.1, Instructions for Form 8821, Taxpayer Information Authorization. Oral Disclosure Consent See IRM 11.3.3.3.2, Requirements for Oral Authorization. See IRM 10.10.3.3.10, Identity Proofing for Oral Disclosure Consent/Oral TIA (Paperless F8821). See IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821). Parent/Guardian of Minor See IRM 11.3.2.4.10, Minors. Hearing Impaired (including telecommunications device for the deaf (TDD) equipment See IRM 11.3.2.3.2(2), Requirements for Verbal or Electronic Requests and IRM 21.2.1.56(5), Deaf/Hard of Hearing (DHOH) Callers and TTY/TDD Equipment. Language or Sign Interpreter See IRM 11.3.2.3.2(2), Requirements for Verbal or Electronic Requests and IRM 21.2.1.56, Deaf/Hard of Hearing (DHOH) Callers and TTY/TDD Equipment. Checkbox Designee See IRM 11.3.3.3.2, Requirements for Oral Authorization, and IRM 21.1.3.3.1, Third Party Designee Authentication. Third-Party: Levy Source See IRM 11.3.2.2, General Rules of Disclosure to Persons Having Material Interest. See IRM 11.3.21.7, Disclosure by Certain Officers and Employees for Investigative Purposes - IRC 6103(k)(6) and IRM 11.3.21.14, Disclosure of Levies on Certain Government Payments - IRC 6103(k)(8). Third-party: Lien payoff Refer Financial institutions requesting a lien payoff/release to the Lien Unit at: 800-913-6050. See IRM 11.3.11.10, Disclosure of Amount of Outstanding Lien, and IRM 5.19.4.6.5, Lien Releases. Note: Advise taxpayers who have an IA to continue making their scheduled payments until the balance is paid. Third-party: claiming a willingness and means to pay the balance due See IRM 11.3.21.7, Disclosure by Certain Officers and Employees for Investigative Purposes - IRC 6103(k)(6) and IRM 11.3.21.14, Disclosure of Levies on Certain Government Payments - IRC 6103(k)(8). Note: Wage levy sources requesting a levy payoff/release must be advised to continue sending payments until a levy release is received. Third-party requesting account balance where the Notice of Levy or ACS letter advises the taxpayer to call for a detailed calculation of penalty and/or interest. See IRM 11.3.21.7, Disclosure by Certain Officers and Employees for Investigative Purposes - IRC 6103(k)(6) and IRM 11.3.21.14, Disclosure of Levies on Certain Government Payments - IRC 6103(k)(8). Note: Calculate and assess the restricted penalty and/or interest. See IRM 20.2.1.4, Normal and Restricted Interest, IRM 20.2.1.4.2, Manual Calculation of Interest, and IRM 21.5.6.4, Freeze Code Procedures, for additional information on the manual computation of restricted interest and updating modules. Third-Party claiming a material interest See IRM 11.3.2.4, Persons Who May Have Access to Returns and Return Information Pursuant to IRC 6103(e). Responsible Persons assessed a Trust Fund Recovery Penalty (TFRP) See IRM 11.3.2.4.14, Trust Fund Recovery Penalties. Note: If making out-calls and there is a valid POA on file, you must contact the POA and not the taxpayer. When responding to balance due inquiries, document the AMS narrative with the identity of the person initiating the inquiry. See IRM 5.19.1.2.4, Documenting Account Actions. The IAT Disclosure Tool assists the user in verifying the identity of a caller and determining if the caller is authorized to receive confidential tax information or represent the taxpayer. FA employees are required to use the IAT Disclosure tool to perform required and additional taxpayer authentication when the IRM requires it. See IRM 21.3.4-12, Field Assistance Mandated IAT Tools. ACS employees have the option to use AMS or the IAT Disclosure tool to perform required and additional authentication. Exception: When transferring a call to or from a participating function, ACS employees are required to use IAT Disclosure tool to generate or validate a Transfer PIN, provided all requirements are met. See IRM 5.19.1.2.3.3, Transfer Personal Identification Number (PIN) Generation, IRM 5.19.1.2.3.3.1, Transfer Personal Identification Number (PIN) Acceptance, and IRM 5.19.1.2.8, Mandated IAT Tools. IRC 6304 precludes, among other things, the IRS from communicating with a represented taxpayer in connection with the collection of any unpaid tax unless the taxpayer has given prior consent to that communication. In accordance with the purpose of IRC 6304, a IRS employee may not work directly with a represented taxpayer to resolve an issue on the taxpayer's account unless all three (3) conditions shown in the following table are met: Required Conditions Before Communicating With a Represented Taxpayer ... The taxpayer initiates the contact to resolve the issue on the account, and The taxpayer expresses a specific desire to resolve the issue without the involvement of the power of attorney after the IRS employee has advised the taxpayer of the current representation, and The taxpayer's decision to not use their representative, per Centralized Authorization File (CAF), for that tax period and work directly with the IRS to resolve the issue is properly documented on AMS for each tax period affected. Note: See IRM 11.3.3.2.1(5), General Requirements for Disclosure to Designee of Taxpayer. See IRM 5.19.1.2.3.2, Additional Taxpayer Authentication, when additional taxpayer authentication is necessary. Note: Command Code (CC) NAMEB/NAMEE locates an EIN using the name provided by the caller. These CCs search for EINs for both primary name line and sort name line (trade names). If you determine that the person with whom you are speaking is being coached with the answers to the disclosure probes, you must verify if the caller is the taxpayer or someone else calling on the taxpayer's behalf. If the caller is not the taxpayer, ask to speak to the taxpayer. If the taxpayer is available, complete the required disclosure probes with the taxpayer. Then, secure verbal consent from the taxpayer to discuss the matter with the third-party caller. If the taxpayer is not available, advise the caller you cannot disclose any information related to the taxpayer without proper authorization. You may answer any general questions they have concerning obtaining authorization before disconnecting the call. Reminder: IRS employees are authorized to accept a taxpayer's verbal consent to disclose return information to third parties assisting the taxpayer in resolving a tax matter. This consent may allow the third-party to review return or account information for the periods specified by the taxpayer, but the third-party is not authorized to act on behalf of the taxpayer (including resolving balance due cases). For additional information, see IRM 21.1.3.4, Other Third Party Inquiries, and IRM 11.3.3.3.2, Requirements for Oral Authorization.

# Instructions for Form 8821, Taxpayer Information Authorization

5.19.1.2.3.1 (09-22-2022) Instructions for Form 8821, Taxpayer Information Authorization Third parties who are authorized on a Form 8821, Tax Information Authorization, may review return or account information for the specified periods on the form, but are not authorized to act on behalf of the taxpayer (including resolving balance due cases). See IRM 11.3.3.4, Distinction Between Disclosure to Designees and the Conference and Practice Requirements. Therefore, employees should not accept Form 8821, Tax Information Authorization, for balance due issues. Advise callers to submit Form 8821, Tax Information Authorization, to the appropriate CAF Unit to be listed as an authorized party to receive account information. Forms are processed within five (5) business days. Please refer to IRM 21.3.7.1.10, Program Management-Processing Time Frames, for CAF processing requirements. Exception: These procedures do not apply if either the taxpayer is on the line or the caller is authorized on a valid Form 2848, Power of Attorney and Declaration of Representative. Once the taxpayer or their authorized representative satisfies the appropriate disclosure probes per IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party, then assist them to resolve the balance due per the procedures in this manual. If a Form 8821 caller requests account information, advise them they may request account information using one of the following self-help methods: Refer the caller to IRS.gov, e-Services - Online Tools for Tax Professionals page. Tax professionals (Circular 230 practitioners, including Attorneys, Certified Public Accountants, Enrolled Agents, and Reporting Agents) may register to use the Transcript Delivery System (TDS). See IRM 21.2.3.4, TDS Transcript Delivery Methods, for available TDS transcript delivery methods. There is no charge to use TDS. Note: If TDS is not available, see (4) below. The following transcript products may be requested for individual taxpayers: Transcript Product Account Transcripts Tax Return Transcripts Record of Account Wage & Income Documents Verification of Non-Filing Letters The following transcript products may be requested for business taxpayers: Transcript Product Account Transcripts Tax Return Transcripts Record of Account If the Form 8821 caller is unable to use self-help methods, (e.g., information requested is not available on transcripts or caller is ineligible to access the TDS), advise them you will transfer them to another area that can better assist them. Transfer call to the appropriate Transcript Request as follows: IMF taxpayer: Language ... UCCE Extension ... English 1045 Spanish 1021 BMF taxpayer - Employment taxes only: Language ... UCCE Extension ... English 1025 Spanish 1031 BMF taxpayer - All other taxes: Language ... UCCE Extension ... English 1030 Spanish 1031 If the caller wants to resolve the taxpayer's issue, inform the caller we can work with them if and when the taxpayer authorizes them to act on their behalf using Form 2848, Power of Attorney and Declaration of Representative. Exception: Do not accept Form 2848, Power of Attorney and Declaration of Representative, from unenrolled return preparers (designation Level H) as authority to represent taxpayers for balance due issues. Unenrolled return preparers (designation Level H) may submit Form 2848, Power of Attorney and Declaration of Representative, but have limited representation authority; that authority does not include representing their clients before Collection or Appeals functions. See IRM 21.3.7.5.6(3)(c), Unenrolled Return Preparer (Level H) Representative Research, Rejections and Processing. Advise unenrolled return preparer (designation Level H) callers to submit Form 2848, Power of Attorney and Declaration of Representative, to the appropriate CAF Unit. Please refer to IRM 21.3.7.1.9, Audience-Processing Site (CAF Function).

# Additional Taxpayer Authentication

5.19.1.2.3.2 (10-02-2023) Additional Taxpayer Authentication If a taxpayer requests account information and there is no open account issue OR a notice has not been issued on the account, then more research is needed to prevent unauthorized disclosure. Examples of open account issues could include the following: Balance due issues Taxpayer Delinquency Investigation (TDI) IRS initiated correspondence Amended return filed Issues that require additional taxpayer authentication may include: Verbal account information other than refund status, and taxpayer does not have any open account issues or notices. Example: Calls requesting the prior year Adjusted Gross Income (AGI). Oral statement requests to change an address on an account without an open issue. Note: If the taxpayer is asking for transcripts (tax account, tax return, record of account, wage and income, verification of non-filing) and you are unable to verify required authentication, advise the caller to submit Form 4506-T, Request for Transcript of Tax Form, to the appropriate Return and Income Verification Services (RAIVS) unit. Verification of estimated tax payments on a module without a filed return can be made to the secondary taxpayer when the preceding year shows a joint return with that same secondary taxpayer and Remittance Transaction Register (RTR) shows the joint ES voucher or joint check showing the intent to make joint ES payments. Caution: If the taxpayer is requesting verification of estimated tax payments in response to a notice received, see IRM 21.6.3.4.2.3(5), Estimated Tax (ES), for additional information. Accounts involving ID Theft or open controls under IDT1, IDT3, IDT8, IDT9, MXEN, SCRM or SSA2. See IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. Accounts with an MFT 32. See IRM 10.10.3, Centralized Authentication Policy – Centralizing Identity Proofing for Authentication Across All IRS Channels, and IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers. There will be times when systemic issues may cause problems with the IAT Disclosure tool's performance. When this occurs, see IRM 10.10.3.3.3, Identity Proofing for Additional Taxpayer Authentication for Collection Employees.

# Transfer Personal Identification Number (PIN) Generation

5.19.1.2.3.3 (07-09-2024) Transfer Personal Identification Number (PIN) Generation ACS employees are required to use the IAT Disclosure tool to generate a four (4) digit transfer personal identification number (PIN) to the taxpayer if the call must be transferred for further action to a participating function, provided the TIN has been secured and requirements below are met. See Exhibit 5.19.1-3, ACS Call Flow. Exception: If the TIN is not secured, use of the IAT Disclosure tool is not required to generate a four (4) digit transfer PIN. Caution: Do not issue the caller a Transfer PIN if there is unresolved Taxpayer Protection Program (TPP) involvement on the account when transferring to the TPP line. Employees should refer to the Telephone Transfer Guide under the Taxpayer Authentication (Transfer) PIN to determine whether they will be transferring the taxpayer to a function that participates in the transfer PIN process. Use of the transfer PIN will help the taxpayer avoid repeating the full disclosure process with the next assistor(s) on a transferred call, while ensuring that appropriate disclosure procedures were followed. When you have completed required authentication (per IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party, and as appropriate, IRM 5.19.1.2.3.2, Additional Taxpayer Authentication) and determine it is necessary to transfer the call to another assistor: Press the "Generate Transfer PIN" button located on the IAT Disclosure tool. This will cause the tool to create and display a four (4) digit transfer PIN. The IAT Disclosure tool will input a history item on CC ENMOD to display the transfer PIN number for the next assistor to verify after you transfer the phone call. Provide the transfer PIN to the taxpayer. Ask the taxpayer to repeat it back to you. Instruct the taxpayer to provide their name and TIN to the next assistor, and then to inform them of the four (4) digit transfer PIN. Explain that the transfer PIN is good only for this call, any subsequent transfers, and any IRS callbacks for this same contact as part of the Customer Callback Program. Transfer the call to the appropriate application. The transfer PIN process is not valid for authentication done for any third-party contact, including: Power of Attorney (IRM 21.1.3.3, Third Party Authentication (POA/TIA/F706)), Taxpayer Information Authorization (IRM 21.1.3.3, Third Party Authentication (POA/TIA/F706)), Third-Party Designee (IRM 21.1.3.3.1, Third Party Designee Authentication), or Oral Disclosure Consent (IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821). See IRM 21.1.3.2.5, Initial Authentication Transfer Procedures/Transfer PIN.

# Transfer Personal Identification Number (PIN) Acceptance

5.19.1.2.3.3.1 (07-09-2024) Transfer Personal Identification Number (PIN) Acceptance When taxpayers inform an IRS assistor they have a four (4) digit transfer PIN provided by the previous IRS assistor, see IRM 10.10.3.3.4, Identity Proofing for Transfer Personal Identification Number (PIN) Acceptance. Caution: At this time, the transfer PIN is only good on an Individual Master File (IMF) to IMF transfer or a Business Master File (BMF) to BMF transfer within the same TIN. The taxpayer is only validated on the TIN that holds the transfer PIN. Reminder: The Transfer PIN may only be used by taxpayers. If a third-party attempts to use a Transfer PIN, do not accept it. Instead see paragraph (6) below. Input the taxpayer's TIN into the IAT Disclosure tool. If you are able to verify the four (4) digit transfer PIN provided by the taxpayer on the IAT Disclosure tool, you are considered to have met full disclosure per IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, as well as IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication, when required. Explain the transfer PIN process is only valid on the initial call, including multiple transfers for the same call, and IRS callback initiated by the taxpayer via the Customer Callback Program while on hold after the initial call. Note: The transfer PIN expires at the end of the call which generated it. Reminder: CC ENMOD history will reflect four (4) digit transfer PIN(s) previously issued, along with the date of issuance. If CC ENMOD history shows that the PIN was provided on a previous day, apologize to the taxpayer and explain that the transfer PIN is no longer valid. Continue normal disclosure procedures. See IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. If you are not able to verify the transfer PIN through the IAT Disclosure tool, apologize to the taxpayer and resume normal disclosure procedures found in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication. The transfer PIN process covers only required taxpayer authentication in IRM 10.10.3.3.6, Identity Proofing for Required Taxpayer Authentication, as well as IRM 10.10.3.3.7, Identity Proofing for Additional Taxpayer Authentication. The transfer PIN process is not valid for third-party contact. See IRM 5.19.1.2.3.3(5), Transfer Personal Identification Number (PIN) Generation.

# Documenting Account Actions

5.19.1.2.4 (02-02-2021) Documenting Account Actions Whenever you work a case, you are required to document actions taken on taxpayer's accounts. Add a complete narrative history for ALL account accesses including all cross-referenced IMF and BMF accounts, Identify whom the contact is with, such as the taxpayer or their representative. See the table under IRM 21.1.3.20.2(2), Oral Statement Documentation Requirements. Document actions taken on taxpayer's accounts, as well as any actions promised by the taxpayer or their representative. Be sure to annotate the date the promised action is to occur. Include results of tools utilized to determine IA amounts such as from the Integrated Automation Technologies (IAT) Compliance Suite Payment Calculator, Return Delinquency results from IAT, and Reasonable Cause Assistor (RCA) etc. Reminder: Document AMS when transferring call. All documentation must be done via AMS, using available checklists, or by adding an appropriate issue and narrative. All documentation should be, to the extent possible, completed while the taxpayer is on the phone. Note: While working paper inventory, if AMS is unavailable, and the case type can be worked to completion via IDRS, work the case on IDRS. When AMS is available, close the AMS control and note AMS: "Case worked on IDRS, AMS down" . Note: For ACS and ACSS see IRM 5.19.5, ACS Inventory. Exception: Cases worked through GII. GII does not have the capability to interact with AMS. Complete and accurate case documentation promotes quality and consistency in working balance due cases. History entries should contain enough information so that any person subsequently reading the history can easily determine what decisions were made, why those decisions were made, what actions were taken and what further actions are required to resolve the case. Do not use the term "Illegal Tax Protester" (ITP) or similar designations on IDRS, ACS History Codes, or AMS comments. The IRS Restructuring and Reform Act of 1998 (RRA 98), IRC 3707, prohibits the use of any "tax protester" or similar designation to describe the taxpayer. If you identify any such reference, immediately inform your manager. You can document that the taxpayer has submitted correspondence or used arguments that appear frivolous or subject to penalty. Terms such as "frivolous argument" or "tax avoidance argument" are examples of acceptable terms to use. Example: It is not acceptable to document a case with, "Taxpayer is constitutionally-challenged." However, it is acceptable to document a case with, "Taxpayer's correspondence contains a statement(s) challenging the constitutionality of tax laws." Example: It is not acceptable to document a case with, "Taxpayer is a protestor." However, it is acceptable to document a case with, "Taxpayer made statements regarding their position on tax laws that have been found frivolous by the courts." The Treasury Inspector General for Tax Administration (TIGTA) conducts annual audits to determine whether the IRS is compliant with this provision of RRA 98. See IRM 25.4, Employee Protection, for further information.

# Balance Due Outgoing Correspondence Guidelines

5.19.1.2.5 (03-03-2025) Balance Due Outgoing Correspondence Guidelines A quality product or response is accurate, timely, and addresses all issues based on the information the taxpayer provided. Responses must: Address all taxpayer issues, Request additional information, if needed, from the taxpayer, Notify the taxpayer if additional information is needed from outside the IRS, and Be written in plain English (or Spanish, if applicable). Final response to taxpayer(s) must be initiated by the 30th day from the earliest IRS received date, unless the taxpayer has received an interim contact or interim contact letter has been initiated from us by the 30th day. Only correspondence received from the taxpayer requesting research, information, or action to their account must be answered. Providing the taxpayer with their current balance due in outgoing correspondence is not required when the taxpayer has made an inquiry such as a request to make payments or where resolution of their balance is being made. Note: Ensure the taxpayer is aware that penalties and interest will continue to accrue and how they are being assessed. When a payment agreement requires confirmation by letter, provide the address for the CSCO campus with jurisdiction for both the return address and payment address. Do not provide a lockbox address in any "C" letters. Lockbox will only process payments with the CP 521, Installment Agreement Reminder Notice, or CP 523, Installment Agreement Default Notice. Occasionally a IRS processing error results in an incorrect or unnecessary letter (Letter 2645-C, Interim Letter). In such instances, acknowledge the error and include an appropriate apology as part of explanatory correspondence to taxpayer (such as Letter 0544-C, Apology for IRS Error). Include a notation on AMS that you apologized for a IRS error on a particular date. Exception: The requirement to send an apology letter when an interim letter is erroneously issued is temporarily rescinded. As a result, neither ACSS nor CSCO is required to address erroneously sent interim letters (such as Letter 2644-C, Second Interim Response, or Letter 2645-C, Interim Letter) when a taxpayer's account is closed during this period due to previous actions. A history should be input on AMS stating that the case was closed no action and that no apology letter was issued. The following information should be included in outgoing balance due correspondence addressing IA issues: Cause and Cure, Penalties and interest continue to accrue and how they are calculated, The CSCO campus with jurisdiction mailing address on SERP under Who/Where tab, Collection Pmts/Add/Issues, Check annotation, Appropriate forms (or directions to obtain online), Any refunds due will be applied to the balance due until paid in full, Appropriate telephone number, Example: Taxpayer Services (ST 22/24/03): 800-829-7650 SB/SE (ST 22/24/03): 800-829-3903 International: 267-941-1004 SCP (ST 22/03): 833-282-7220 Other than ST 22/24/03: 833-678-7020 Envelopes, Ensure payments are mailed ten days prior to the due date, and User Fee and eligibility for reduction and possible waiver or reimbursement in User Fee, if certain conditions apply. Note: If the IA will include Individual Shared Responsibility Payment (SRP) balances under the Affordable Care Act (ACA), include a paragraph that provides taxpayer information about their Individual SRP. See IRM 5.19.1.5.16.1.1, Standalone SRP. Regular IA requests per IRM 5.19.1.6.4.12, Input of IA, should include the following: Terms of the IA, which include the monthly payment and due date, Inform the taxpayer they will receive a monthly reminder notice, If you are adding a pending liability to a current IA, you must include a paragraph in the letter advising the taxpayer a bill is issued when the tax is assessed, as required by law, but no collection action is taken once we input the IA and no response to the notice is required, and All information listed in paragraph (8) above, a) through j). DDIA requests, IRM 5.19.1.6.4.13.1, DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request, should include the following: Terms of the DDIA, including the start date, Exception: The DDIA confirmation letter is not required to include the first payment date when establishing a pre-assessed DDIA. This is because the DDIA cannot begin until the return is assessed. See IRM 5.19.1.6.4.15(13), Pre-Assessed IA Requests. Advise the taxpayer monthly reminder notices are not issued on DDIAs. Advise the taxpayer to keep their records up to date to avoid a default of their IA, If the DDIA is pre-assessed, inform the taxpayer that their deductions will not begin until after they receive their first notice of balance due, If the taxpayer's request does not include necessary information to establish a DDIA, notify the taxpayer a DDIA could not be established due to insufficient information and they are required to send in their monthly payments until we receive complete information to establish the DDIA, User fee and eligibility for reduction and possible waiver or reimbursement of the User Fee, if certain conditions apply, and Also include information listed in paragraph (8) a) through d), and f) through j) above. Payroll Deduction Installment Agreement (PDIA) requests IRM 5.19.1.6.4.14, Form 2159, Payroll Deduction Agreement, should include the following: Inform the taxpayer the PDIA is established and payments will continue to be made until the account is full paid, Inform the taxpayer that even though the payments are being sent by their employer, they will receive a monthly reminder notice for their records, If the taxpayer's request does not include the necessary information to establish a PDIA, notify the taxpayer a PDIA could not be established due to insufficient information and they are required to send in their monthly payments until we receive complete information to establish the PDIA, Note: Clearly explain what information was insufficient when corresponding with the taxpayer. Inform the taxpayer the IRS will inform the employer when their account has been full paid, Inform the taxpayer it is their responsibility to advise us in any changes to their employment, User fee and eligibility for reduction and possible waiver or reimbursement of the User Fee, if certain conditions apply, and Include information listed in paragraph (8) a) through j) above. Up to 180 day Short Term Payment Plan, IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days, should include the following: Inform the taxpayer of the balance due with penalties and interest figured to the payoff date, Exception: On unassessed balances, inform that taxpayer that we accept their request for a Short Term Payment Plan but cannot provide them with a payoff amount. Advise the taxpayer within 6 to 8 weeks they will receive a balance due notice. At that time, they should contact our office for a payoff amount. Request missing returns, if applicable, and Include information listed in paragraph (8) a) through d), and f) through i) above. All other issues should be handled accordingly and address the taxpayer's requests and concerns. If multiple issues are involved, select the letter that best addresses the main issue. Use open paragraphs to address any additional IRS or taxpayer issues. Note: When an open paragraph is used, a manager or lead should approve the paragraph for content, spelling and grammar. When letters are generated through GII programs, acknowledgement of payment made with a request is not required. Appropriate Return Address codes have been approved and do not follow paragraph (6) above or IRM 5.19.1.2.7, Ways to Make Payments. For a complete list of Correspondex letters go to SERP under Forms/Letters/Pubs.

# Case Processing Authority Levels

5.19.1.2.6 (12-05-2025) Case Processing Authority Levels This subsection provides the authority levels for case processing by the type of disposition for each functional area. For specific guidance on what is required prior to disposition of case, employees must follow the procedures in the appropriate IRM section or subsection. For balances over the business unit dollar criteria, see IRM 5.19.1.4.1, Account Actions on Referrals/Redirects. If pre-assessed/unassessed taxes are included, the pre-assessed/unassessed liability plus unpaid balance of assessments (CC SUMRY) must be within the applicable dollar criteria shown. For Business Trust Fund accounts, employees in CSCO, FA, ACS and ACSS are only authorized to establish Simple Payment Plan (Business Trust Fund) agreements. See IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund) Agreement, and IRM 5.19.1.6.4.2.1, Lump Sum Payment for Simple Payment Plan (Business Trust Fund) ONLY. All employees are required to secure managerial approval when appropriate, as directed by specific IRM procedures.

# Tolerance and Deferral - All Employees

5.19.1.2.6.1 (03-01-2016) Tolerance and Deferral - All Employees Tolerance: The following accounts may be closed as CNC (cc 09), tolerance without further action, where the aggregate unpaid balance, including accruals, is less than ≡ ≡ ≡: IMF (except MFT 55 - ≡ ≡ ≡) BMF (except MFT 13 - ≡ ≡ ≡ ≡) NMF IRAF Note: If Individual SRPs are included with other MFT 30 or MFT 31 modules on an account that meets tolerance criteria, close all modules as CNC (cc 09). Deferral: There are instances throughout the IRM where you are required to apply deferral levels (aggregate assessed balance (AAB) plus accruals) to determine the next appropriate action. Refer to the following for a list of MF types and deferral amounts: IMF - ≡ ≡ ≡ ≡, (except MFT 55 - ≡ ≡) BMF - ≡ ≡ ≡ ≡ ≡, (except MFT 13 - ≡ ≡ ≡ ≡ ≡) NMF - ≡ ≡ ≡ ≡ ≡, (except ≡ ≡ ≡ ≡ ≡ for NMF accounts on telephone excise tax when the SSN is determined) Individual Retirement Account File (IRAF) - ≡ ≡ ≡ ≡

# Short Term Payment Plans

5.19.1.2.6.2 (11-18-2021) Short Term Payment Plans The following subsections provide the dollar authority levels and duration of Short Term Payment Plans by business unit: Field Assistance employees - IRM 5.19.1.2.6.2.1, Short Term Payment Plans - Field Assistance, FA, Employees. CSCO employees - IRM 5.19.1.2.6.2.2, Short Term Payment Plans - CSCO Employees. ACS and ACSS employees - IRM 5.19.1.2.6.2.3, Short Term Payment Plans - ACS and ACSS Employees.

# Short Term Payment Plans - Field Assistance, FA, Employees

5.19.1.2.6.2.1 (12-05-2025) Short Term Payment Plans - Field Assistance, FA, Employees FA employees are subject to the following limitations for the specific case types mentioned. Short Term Payment Plans: When: Type of Tax and Dollar Criteria: Duration: All balance due modules in Notice Status or in ST 22 or ST 24, IMF, Out-of-Business (OOB) Sole Proprietor (any tax) & BMF Non-Trust Fund- AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ ≡ or less, Business Trust Fund - AAB CC SUMRY) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ or less, No more than 180 days total (including previous Short Term Payment Plans, if previously granted). For criteria and procedures for Short Term Payment Plans, see IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days. If the taxpayer's AAB exceeds FA authority shown above, follow procedures in IRM 5.19.1.4.1.3, Account Actions on Referral/Redirect - FA Employees, to transfer the account to the appropriate function. If the taxpayer cannot full pay their balance within 180 days, or otherwise does not qualify for a Short Term Payment Plan, the taxpayer should consider an IA. See IRM 5.19.1.2.6.3, Installment Agreements, and IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs).

# Short Term Payment Plans - CSCO Employees

5.19.1.2.6.2.2 (12-05-2025) Short Term Payment Plans - CSCO Employees CSCO employees are subject to the following limitations for the specific case types mentioned. Reminder: Follow normal processing procedures when working FERDI accounts. See IRM 5.19.18.4, FERDI General Case Processing Overview. Short Term Payment Plans: When: Type of Tax and Dollar Criteria: Duration: Account includes onlyNotice Status balance due modules, IMF & OOB Sole Proprietor (any tax) - AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ ≡ or less, Business Trust Fund - AAB CC SUMRY) is ≡ ≡ ≡ ≡ ≡ or less, No more than 180 days total (including previous Short Term Payment Plans, if previously granted). Reminder: Notice Status accounts in CSCO that update to ST 22 due to CC STAUP not input or updated timely will be worked by CSCO. See Note in IRM 5.19.1.3.5(1), For Other Account Issues Requiring Referrals or Redirect. Short Term Payment Plans: When: Type of Tax and Dollar Criteria: Duration: Account includes onlyNotice Status balance due modules, BMF Non-Trust Fund - AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ or less, No more than 180 days total (including previous Short Term Payment Plans, if previously granted). Reminder: Notice Status accounts in CSCO that update to ST 22 due to CC STAUP not input or updated timely will be worked by CSCO. See Note in IRM 5.19.1.3.5(1), For Other Account Issues Requiring Referrals or Redirect. For criteria and procedures for Short Term Payment Plans, see IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days. If the taxpayer's AAB exceeds CSCO authority shown above, follow procedures in IRM 5.19.1.4.1.2, Account Actions on Referral/Redirect - CSCO Employees, to transfer the account to the appropriate function. If the taxpayer cannot full pay their balance within 180 days, or otherwise does not qualify for a Short Term Payment Plan, the taxpayer should consider an IA. See IRM 5.19.1.2.6.3, Installment Agreements, and IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs).

# Short Term Payment Plans - ACS and ACSS Employees

5.19.1.2.6.2.3 (12-05-2025) Short Term Payment Plans - ACS and ACSS Employees ACS and ACSS employees are subject to the following limitations for the specific case types mentioned. Note: FERDI accounts are worked by specific ACS call sites. See IRM 5.19.1.3.4.3.5, ACS FERDI Issues, and IRM 5.19.18.4, FERDI General Case Processing Overview. Short Term Payment Plans: When: Type of Tax and Dollar Criteria: Duration: All balance due modules in Notice Status, ST 22, and/or 24, IMF, OOB Sole Proprietor (any tax) & BMF Non-Trust Fund - AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ or less, Business Trust Fund - AAB CC SUMRY) is ≡ ≡ ≡ ≡ ≡ or less, No more than 180 days total (including previous Short Term Payment Plans, if previously granted). For criteria and procedures for Short Term Payment Plans, see IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days. If the taxpayer's AAB exceeds ACS/ACSS authority shown above, follow procedures in IRM 5.19.1.4.1.1, Account Actions on Referral/Redirect - ACS and ACSS Employees, to transfer the account to the appropriate function. If the taxpayer cannot full pay their balance within 180 days, or otherwise does not qualify for a Short Term Payment Plan, the taxpayer should consider an IA. See IRM 5.19.1.2.6.3, Installment Agreements, and IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs).

# Installment Agreements

5.19.1.2.6.3 (12-05-2025) Installment Agreements For purposes of an installment agreement throughout this IRM, refer to the following table for definitions of type of tax owed: Type of Tax Owed Definition IMF An individual who files tax returns under a SSN only. Note: This may include a sole proprietor not operating under an EIN. OOB Sole Proprietor A Sole Proprietor who is no longer in business. Note: The type of tax owed may include trust fund. BMF Non-Trust Fund Any business entity who files tax returns under an EIN and does not include trust fund liabilities. Note: This may include a sole proprietor who has a BMF filing requirement. Business Trust Fund Any business entity who files tax returns under an EIN and includes trust fund liabilities. See IRM 5.19.1.6.4.5(5)a, Account Statuses Affecting IAs. Note: This may include a sole proprietor who has a BMF filing requirement. Note: Out of business BMF accounts will not have any open filing requirements. Some installment types the dollar authority level and duration of the IA are the same for all business units. See IRM 5.19.1.2.6.3.1, Installment Agreements - All Employees, for the dollar authority level and duration for the following types of IAs: Guaranteed Simple Payment Plan Simple Payment Plan (Business Trust Fund) The following subsections provide the dollar authority levels and duration of IAs by business unit for Non-Simple Installment Agreements (NSIA) and Partial Pay Installment Agreement (PPIA). Field Assistance employees - IRM 5.19.1.2.6.3.2, Installment Agreements - Field Assistance Employees. CSCO employees - IRM 5.19.1.2.6.3.3, Installment Agreements - CSCO Employees. ACS and ACSS employees - IRM 5.19.1.2.6.3.4, Installment Agreements - ACS and ACSS Employees. Note: See Exhibit 5.19.1-13, Installment Agreement Table, which provides a summary of the various IAs. All employees are required to secure managerial approval when appropriate, as directed by specific IRM procedures.

# Installment Agreements - All Employees

5.19.1.2.6.3.1 (12-05-2025) Installment Agreements - All Employees All employees are subject to the following limitations for the specific case types mentioned below. Guaranteed IAs - IMF Only: Dollar Criteria Duration of IA $10,000 and less tax only (excludes P&I) 36 months (will full pay within CSED) Note: For criteria and procedures for Guaranteed IAs, see IRM 5.19.1.6.4(8), Payment Plan/Installment Agreements (IAs). Simple Payment Plans - IMF, OOB Sole Proprietor & BMF Non-Trust Fund: Dollar Criteria Duration of IA AAB (CC SUMRY) is $50,000 or less, The agreement will be fully paid prior to the CSED. Note: When a BMF cross reference exists, see IRM 5.19.1.6.4.4, IMF/BMF Related Accounts. Note: See IRM 5.19.1.6.8, Online Payment Agreements (OPA). Simple Payment Plan (Business Trust Fund): Dollar Criteria Duration of IA AAB (CC SUMRY) is $25,000 or less, The agreement will be fully paid prior to the CSED. Note: For criteria and procedures for Simple Payment Plan (Business Trust Fund), see IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund).

# Installment Agreements - Field Assistance, FA, Employees

5.19.1.2.6.3.2 (12-05-2025) Installment Agreements - Field Assistance, FA, Employees FA employees are subject to the following limitations for the specific case types mentioned. NSIAs - IMF & OOB Sole Proprietor: Dollar Criteria Duration of IA AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ or less. The agreement will be fully paid prior to the CSED. PPIAs - IMF & OOB Sole Proprietor: Dollar Criteria Duration of IA AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ or less, Will not full pay within the CSED. For criteria and procedures for IAs, see IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs), IRM 5.19.1.6.5, PPIA. If the taxpayer's AAB exceeds FA authority shown above, follow procedures in IRM 5.19.1.4.1.3, Account Actions on Referral/Redirect - FA Employees, to transfer the account to the appropriate function.

# Installment Agreements - CSCO Employees

5.19.1.2.6.3.3 (12-05-2025) Installment Agreements - CSCO Employees CSCO employees are subject to the following limitations for the specific case types identified below. Reminder: Follow normal processing procedures when working FERDI accounts. See IRM 5.19.18.4, FERDI General Case Processing Overview. NSIAs - IMF & OOB Sole Proprietor: Dollar Criteria Duration of IA AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ or less, The agreement will be fully paid prior to the CSED. PPIAs - IMF & OOB Sole Proprietor: Dollar Criteria Duration of IA AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ ≡ or less, Will not full pay within the CSED. If the taxpayer's AAB exceeds ACS/ACSS/CSCO authority shown above, follow procedures in IRM 5.19.1.4.1.2, Account Actions on Referral/Redirect - CSCO Employees, to transfer the account to the appropriate function. For criteria and procedures for IAs, see IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs), IRM 5.19.1.6.5, PPIA.

# Installment Agreements - ACS and ACSS Employees

5.19.1.2.6.3.4 (12-05-2025) Installment Agreements - ACS and ACSS Employees ACS and ACSS employees are subject to the following limitations for the specific case types identified below. Note: FERDI accounts are worked by specific ACS call sites. See IRM 5.19.1.3.4.3.5, ACS FERDI Issues, and IRM 5.19.18.4, FERDI General Case Processing Overview. NSIAs: Type of Tax Owed Dollar Criteria Duration of IA IMF and OOB Sole Proprietor AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ or less, The agreement will be fully paid prior to the CSED. PPIAs: Type of Tax Owed Dollar Criteria Duration of IA IMF and OOB Sole Proprietor AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ or less, Will not full pay within the CSED. If the taxpayer's AAB exceeds ACS/ACSS authority shown above, follow procedures in IRM 5.19.1.4.1.1, Account Actions on Referral/Redirect - ACS and ACSS Employees, to transfer to the field. For criteria and procedures for IAs, see IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs), IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund), IRM 5.19.1.6.5, PPIA.

# Financial Analysis, Verification and Substantiation

5.19.1.2.6.4 (09-14-2021) Financial Analysis, Verification and Substantiation This subsection provides the dollar authority levels, by disposition type, for financial analysis, verification and substantiation requirements. Employees must refer to IRM 5.19.13, Campus Procedures for Securing Financial Information, for Financial Analysis, Verification and Substantiation procedures.

# Financial Analysis, Verification and Substantiation - All Employees

5.19.1.2.6.4.1 (12-05-2025) Financial Analysis, Verification and Substantiation - All Employees The table below provides guidance to all employees for when financial analysis is needed and when it is necessary to verify and obtain substantiation, by account balance and disposition type: Dollar Criteria: Disposition Financial Analysis needed? Less than ≡ ≡ ≡ ≡ (AAB (CC SUMRY) plus accruals) (IMF) CNC No AAB (CC SUMRY) is between ≡ ≡ ≡ ≡ — ≡ ≡ ≡ ≡ PPIA & CNC Yes, see IRM 5.19.13, Campus Procedures for Securing Financial Information. Tax only (excludes P&I) up to $10,000 (Must meet requirements in IRM 5.19.1.6.4(8), Payment Plan/Installment Agreements (IAs)) Guaranteed IA No AAB (CC SUMRY) $50,000 and under, Simple Payment Plan No

# Financial Analysis, Verification and Substantiation - Field Assistance, FA, Employees

5.19.1.2.6.4.2 (12-05-2025) Financial Analysis, Verification and Substantiation - Field Assistance, FA, Employees The table below provides guidance to FA employees for when financial analysis is needed and when it is necessary to verify and obtain substantiation, by account balance and disposition type. NSIAs - IMF & OOB Sole Proprietors: Dollar Criteria: Financial Analysis needed? AAB (CC SUMRY) is $100,000 or less, No, but: AMS history must contain the Compliance Suite Payment Calculator calculation showing the IA will be fully paid by the CSED, and A history item must be input on CC ENMOD indicating "NOCIS" . PPIAs - IMF & OOB Sole Proprietors: Dollar Criteria: Financial Analysis needed? AAB (CC SUMRY) is $100,000 or less, Yes, see IRM 5.19.13, Campus Procedures for Securing Financial Information.

# Financial Analysis, Verification and Substantiation - CSCO Employees

5.19.1.2.6.4.3 (12-05-2025) Financial Analysis, Verification and Substantiation - CSCO Employees The tables below provide guidance to CSCO employees for when financial analysis is needed and when it is necessary to verify and obtain substantiation, by account balance and disposition type NSIAs - IMF & OOB Sole Proprietors: Dollar Criteria: Financial Analysis needed? AAB (CC SUMRY) is $250,000 or less, No, but: AMS history must contain the Compliance Suite Payment Calculator calculation showing the IA will be fully paid by the CSED, and A history item must be input on CC ENMOD indicating "NOCIS" . Note: See IRM 5.19.1.6.4(10), Payment Plan/Installment Agreements (IAs), for specific guidance. PPIAs - IMF & OOB Sole Proprietors: Dollar Criteria: Financial Analysis needed? AAB (CC SUMRY) is $250,000 or less, Yes, see IRM 5.19.13, Campus Procedures for Securing Financial Information. Note: See IRM 5.19.1.6.4(11), Payment Plan/Installment Agreements (IAs), for specific guidance.

# Financial Analysis, Verification and Substantiation - ACS and ACSS Employees

5.19.1.2.6.4.4 (12-05-2025) Financial Analysis, Verification and Substantiation - ACS and ACSS Employees The tables below provide guidance to ACS and ACSS employees for when financial analysis is needed and when it is necessary to verify and obtain substantiation, by account balance and disposition type. NSIAs: Type of Tax Owed Dollar Criteria Financial Analysis needed? IMF and OOB Sole Proprietor AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ or less, No, but: AMS history must contain the Compliance Suite Payment Calculator calculation showing the IA will be fully paid by the CSED, and A history item must be input on CC ENMOD indicating "NOCIS" . IMF and OOB Sole Proprietor AAB (CC SUMRY) is more than ≡ ≡ ≡ ≡ ≡ ≡ but less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Yes, see IRM 5.19.13, Campus Procedures for Securing Financial Information. Note: See IRM 5.19.1.6.4(10), Payment Plan/Installment Agreements (IAs), for specific guidance. PPIAs: Type of Tax Owed Dollar Criteria Financial Analysis needed? IMF and OOB Sole Proprietor AAB (CC SUMRY) is ≡ ≡ ≡ ≡ ≡ ≡ or less, Yes, see IRM 5.19.13, Campus Procedures for Securing Financial Information. Note: See IRM 5.19.1.6.4(11), Payment Plan/Installment Agreements (IAs), for specific guidance.

# Ways to Submit Payments

5.19.1.2.7 (03-03-2025) Ways to Submit Payments There are several electronic payment options available for individuals and businesses inquiring about paying a balance, whether it is payment in full or a monthly IA. When speaking with taxpayers, encourage them to use one of the electronic payment options. There are several advantages to using one of the electronic payment methods, such as: Ensuring payments are received timely, Saving postage costs, and In the case of IAs, reducing the burden of mailing monthly payments. Reminder: Taxpayers who enter into DDIAs are subject to lower user fees. Also, low-income taxpayers who meet the Bipartisan Budget Act (BBA) of 2018 criteria and who agree to make electronic payments through a debit instrument by entering into a DDIA will have their user fee waived. See IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview. Taxpayers can make payment(s) by check or money order. See IRM 5.19.1.2.7.1, Taxpayer Responsibilities - When Submitting Payments by Check or Money Order, for information to provide to those taxpayers who will not be using an electronic payment option to submit payment(s). Taxpayers inquiring about paying an IMF balance should be encouraged to use IRS Direct Pay. Emphasize that it is a free, secure, quick, and easy way to make payments towards their IMF balance. Taxpayers may access IRS Direct Pay by typing "Direct Pay" into the IRS.gov search field and clicking the resulting links. An overview of IRS Direct Pay inquiries can be found in IRM 21.2.1.48.2, IRS Direct Pay. Information on IRS Direct Pay inquiries can be found in IRM 21.2.1.48.2.1, Responding to IRS Direct Pay Inquiries. For inquiries regarding notification of an unsuccessful Direct Pay, see IRM 21.2.1.48.2.2, Inquiries Regarding Unsuccessful Direct Pay Payments. Taxpayers may use credit or debit cards to make payments, by phone or internet. See IRM 21.2.1.48.6, Credit or Debit Card Payments (Pay by Phone or Internet). Note: Taxpayers who e-file can file a balance due return and make a credit or debit card payment, if the tax preparation software used supports this payment option. See IRM 21.2.1.48.5, Payment by Credit or Debit Card (Integrated e-file and e-pay). The IRS offers an official smartphone app IRS2Go that provides easy access to mobile-friendly payment options like Direct Pay, offering taxpayers a free, secure way to pay directly from your checking or savings account. Taxpayers can also use the app to make a debit or credit card payment through an approved payment processor for a fee. VanillaDirect is a cash payment option available to taxpayers through IRS.gov, Payments and participating retail stores. It is a secure walk up cash payment method that converts cash payments to electronic transactions. It utilizes a barcode and retail locations to complete the transactions. See IRM 21.2.1.60, Paying with Cash at a Retail Partner. EFTPS is a system designed to utilize Electronic Funds Transfer (EFT) to pay all federal taxes. See IRM 21.5.7.3.4.14, Electronic Federal Tax Payment System (EFTPS). EFTPS has the ability to schedule payments up to twelve months in advance for individual taxpayers and up to four months in advance for business taxpayers. Note: The taxpayer must initiate payments by sending instructions to EFTPS. See IRM 21.2.1.47, Electronic Federal Tax Payment System (EFTPS). Note: If the taxpayer wants to make a payment using EFTPS, advise them to follow these steps in order to have the payment correctly applied to MFT 31: Select the payment tab. Select the drop down menu on "Select Tax Form" . From the drop down menu, select "1040 Separate Assessment / Innocent Spouse" . Some taxpayers may opt to submit their monthly IA payments through a payroll deduction or a direct debit agreement. Depending on the type of IA and amount owed, some taxpayers may be required to submit their payments through either a payroll deduction or a direct debit. A PDIA is an IA whereby a taxpayer authorizes their employer to send a specific amount to the IRS each pay period. See IRM 5.19.1.6.4.14, Form 2159, Payroll Deduction Agreement. A DDIA is an IA where a taxpayer authorizes the IRS to request an electronic transfer of funds from their checking account or shared draft account to the IRS and is withdrawn on the same date every month. See IRM 5.19.1.6.4.13, DDIA. Online Account (OLA), Taxpayers can make a payment, from their checking or savings account, through their Individual Online Account (IOLA), an online system available to IMF taxpayers through IRS.gov. Payments can be made toward the following: Balance due Recently filed amended return An extension (through the original due date of the return) Estimated tax Proposed tax assessment Offer in Compromise Note: For more information about Individual Online Account (IOLA), See IRM 21.2.1.62, Individual Online Account (IOLA).

# Taxpayer Responsibilities - When Submitting Payments by Check or Money Order

5.19.1.2.7.1 (11-02-2020) Taxpayer Responsibilities - When Submitting Payments by Check or Money Order Advise the taxpayer, orally or in writing, to annotate all payments with the following: Make the check or money order payable to "United States Treasury" . The taxpayer name and address. The SSN or EIN (specify the primary TIN on the account). Day time telephone number. Tax form(s) to which the payment applies. Tax period(s) to which the payment applies. Refer to the following table when the taxpayer is making a payment intended for one of the following MFTs. This will help ensure the payments are correctly applied to the taxpayer's account. If the taxpayer is making a payment intended for an ... Then advise the taxpayer to notate the memo section with … MFT 13 "CVPN" after their TIN and "MFT 13" MFT 29 "IRA" after their TIN and "MFT 29" MFT 31 "PTNL" after their TIN and "MFT 31" MFT 35 "SRP" after their TIN and "MFT 35" MFT 55 "CVPN" after their TIN and "MFT 55" MFT 65 "PTNL" after their TIN and "MFT 65" Always encourage the taxpayer, orally or in writing, to use the following: Tear-off stub on the notice. Pre-addressed envelope. Note: Advise the taxpayer to mail payments at least ten days in advance of the due date, even if CP 521, Installment Agreement Reminder Notice, is not received. Provide the taxpayer, orally or in writing, the appropriate campus address to mail the payment without CP 521, Installment Agreement Reminder Notice, or CP 523, Installment Agreement Default Notice. See the SERP, Who/Where for the Campus Addresses for Payments. Caution: Lockbox Bank address payments are accompanied by a CP 521, Installment Agreement Reminder Notice, or CP 523, Installment Agreement Default Notice. Do Not provide Lockbox Bank addresses verbally or via Correspondex letters.

# Mandated IAT Tools

5.19.1.2.8 (07-09-2024) Mandated IAT Tools This subsection provides information on mandated IAT tools. IAT provides tools that simplify research, reduce keystrokes, eliminates repetitive typing, and increases the accuracy of regular work processes. IAT uses IDRS to gather and submit data. If IDRS is down, or a Command Code (CC) is unavailable, IAT will not function, or may function improperly. Note: The IAT Tool Manager (ITM) is installed via the IAT website. Employees' access to IAT tools is controlled by the CCs in their IDRS profile. If an IAT Tool is missing from your ITM, review your IDRS profile to verify you have the CC(s) required for the tool. Visit the IAT Website to: Research IAT Job Aids, including tool descriptions, Subscribe to the IAT Newsletter, the iNews, which details all ongoing IAT activity with tool rollouts and retirements, Request new IAT Tools or enhancements to existing tools, or Report problems with IAT Tools. If an IAT tool is unavailable, not functioning properly, there is a problem with the ITM, or the tool is otherwise determined not to be appropriate due to a specific situation: Work the case without the tool, using IDRS and/or AMS, following established procedures. Document the reason for not using the tool on AMS. Access the IAT Website, select Known Issues, and follow the instructions to report the problem (if directed). Exception: Do not report IAT problems resulting from IDRS or CC downtime, or speed issues. Note: Some areas require employees to advise analysts or management prior to reporting problems with IAT tools. Follow the appropriate guidelines for your functional area. FA employees should refer to IRM 21.3.4-12, Field Assistance Mandated IAT Tools, for mandated IAT Tools. The table below provides a list of mandated tools for ACS Call Site, ACSS and CSCO employees. When an action must be taken and a Mandatory IAT tool is available, Campus Compliance employees with access to the tool are required to use it to complete the action (unless paragraph (3) above applies). Functions Mandatory IAT Tools Suggested Use ACS and ACSS Credit Transfer Erroneous Refund Fill Forms Exception: Issuing e-4442. See IRM 21.3.5.4.2.1.1, Preparing an e-4442/4442. Letters Manual Refund REQ54 REQ77 Compliance Suite Disclosure Exception: When transferring a call to or from a participating function, ACS employees are required to use IAT Disclosure tool to generate or validate a Transfer PIN, provided all requirements are met. See IRM 5.19.1.2.3.3, Transfer Personal Identification Number (PIN) Generation, IRM 5.19.1.2.3.3.1, Transfer Personal Identification Number (PIN) Acceptance. CSCO Credit Transfer Erroneous Refund eClerical (for ESTAB requests) FRM49 Letters Manual Refund REQ54 REQ77 (TDI) TFRP Suite Withholding Compliance (Andover & Austin) Compliance Suite Note: For more information on each tool, including job aids, see the IAT Website.

# Referrals or Redirect

5.19.1.3 (09-14-2021) Referrals or Redirect This subsection addresses procedures on referrals and re-directs by the following categories: Referrals to Manager - All Employees For All Employees For TAC Office Employees For All ACS Employees For Other Account Issues Requiring Referral or Redirect When a taxpayer requests to speak with a manager, all employees must follow the procedures in IRM 5.19.1.3.1, Referrals to Manager - All Employees.

# Referrals to Manager - All Employees

5.19.1.3.1 (01-03-2024) Referrals to Manager - All Employees Taxpayer requests to speak to a manager are a priority customer service issue. If a caller requests to speak to a manager, there are two options: The taxpayer must be allowed to speak to the manager immediately, or The manager must make a timely callback to the taxpayer within 24 hours (one business day). Reminder: These requests are covered under the Taxpayer Bill of Rights. See the Note under IRM 5.19.1.2(1), Balance Due Overview, or IRS.gov – Taxpayer Bill of Rights. If the manager can take the call immediately, Advise the caller you will attempt to refer them to your manager. Ask the caller to please hold. Contact your supervisor or appointed manager designee. Transfer the call to the manager or manager designee in accordance with your local procedures. Areas using the UCCE System may transfer the call using "Inside Line." Reminder: For guidance about acting and designated managers, see IRM 1.4.20.26.1, Acting Manager Assignments and Designations. If your manager or manager designee is not available, Inform the caller accordingly. Advise the taxpayer that they will receive a return call within 24 hours (one business day) of the taxpayer's call. Secure from the caller the best time and day (same day of the call or next day) for your manager or manager designee to return the call. If working ACS or ACSS, enter history code "TOC0,01,MGRCB" . Refer the case to your manager in accordance with your local procedures. Managers will return the call within 24 hours. The employee should appropriately document the taxpayer's request to speak with the manager. Whether the manager speaks with the taxpayer immediately or within 24 hours, they should document the results of the conversation and reassign as appropriate for any necessary follow-up actions.

# For All Employees

5.19.1.3.2 (03-01-2016) For All Employees This subsection provides procedures for all employees on referrals and redirects by the following categories: General Transfer and Referral Information - IRM 5.19.1.3.2.1, General Transfer and Referral Information. Collection Due Process (CDP) and CAP Form 9423 - IRM 5.19.1.3.2.2, Collection Due Process (CDP) and CAP Form 9423. Taxpayer Advocate Service (TAS) - IRM 5.19.1.3.2.3, Taxpayer Advocate Service (TAS). Revenue Officer (RO) Assignment - IRM 5.19.1.3.2.4, Revenue Officer (RO) Assignment. Referring Taxpayers to Taxpayer Assistance Center (TAC) - IRM 5.19.1.3.2.5, Referring Taxpayers to Taxpayer Assistance Center (TAC) Offices. Routing of Forms - IRM 5.19.1.3.2.6, Routing of Forms.

# General Transfer and Referral Information

5.19.1.3.2.1 (05-22-2025) General Transfer and Referral Information Innocent Spouse: If the taxpayer requests or appears eligible for Innocent Spouse relief, send Form 8857, Request for Innocent Spouse Relief, with Pub 971, Innocent Spouse Relief, via the Enterprise Logistics Information Technology (ELITE) System. Inform the taxpayer IRS will review their form and contact them within 30-45 days. Document the case. Input "F8857TOTPX" , where "X" = "P" for Primary taxpayer or "S" for Secondary taxpayer, for each module included using CC ACTON: If the account is in Notice Status, input comments into AMS advising of the Innocent Spouse request. Note: Do not input CC STAUP. Once Form 8857, Request for Innocent Spouse Relief, is received (TC 971 AC 065), generally collection activities cease against the requesting spouse from the date the Form 8857, Request for Innocent Spouse Relief, is filed; any outstanding levies against the claimant are released. When an account is in ST 22, other areas of the IRS send or IRS Enterprise Electronic Fax (EEFax) Form 4442, Inquiry Referral, to ACSS to alert ACS a claim was filed. ACSS takes the following actions for any referrals received: Assigns the case TOS4, 45,F8857, enters comments F8857 rec'd on AMS, and ensures outstanding levies against the claimant are released. If either the requesting or non-requesting spouse asks for an IA, review detailed procedures. See IRM 5.19.1.5.18, Innocent Spouse. If the account is in ST 22, proceed with appropriate collection actions on the non-petitioning spouse, such as levy, LT11, Final Notice -- Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested), or LT16, Please Call Us About Your Overdue Taxes Or Tax Return; then, move the case as follows: If ... Then ... Final Notice date is not present and a levy source is present Input History Code "TOE2,90,F8857SNT" A Final Notice date is present and a levy source is present Input History Code "TOE3,90,F8857SNT" No levy source is present Input History Code "TOI4,90,F8857SNT" Open Control/Freeze Codes: Accounts with certain freeze codes or open controls on IDRS may require a referral or contact with another function. See IRM 21.5.2.3(5), Adjustment Guidelines - Research, and/or IRM 21.5.6, Freeze Codes. For information about Potentially Dangerous Taxpayer (PDT) and "Caution Upon Contact" (CAU) Taxpayer designations, see IRM 25.4, Employee Protection. For Passport Certification inquiries, see IRM 5.19.25.12, Taxpayer Contacts, in the Passport Program IRM. For reports of preparer misconduct, see IRM 21.1.3.14, Preparer Issues and Complaints/Form 14157. If a caller identifies themselves as a member of the media, refer to the Media Contacts (Referring Media Contacts) listing under the Who/Where page on SERP, for a list of media contacts. For additional information see IRM 21.3.5.4.4.2, Media Contacts. For International taxpayers living abroad, see IRM 5.19.19.2.2.1, General Information, for the non toll-free telephone numbers to be provided.

# ACS Transfer Information

5.19.1.3.2.1.1 (04-27-2022) ACS Transfer Information An IDRS account in Collection ST 22 is under the jurisdiction of ACS. Correspondence: If an account includes any modules in ST 22, and you have no access to the ACS system or have not had ACS training, determine first whether the taxpayer's question is related to the ST 22 module before transferring the correspondence to the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Reminder: If a Notice Status account in CSCO updates to ST 22 because a CC STAUP was not input or updated timely, CSCO will work the case. See IRM 5.19.1.3.5, For Other Account Issues Requiring Referrals or Redirect. Telephone Contacts: If an account includes any modules in ST 22, and you have no access to the ACS system or have not had ACS training, determine first whether the taxpayer's question is related to the ST 22 module. Address all non-ACS (non-collection) related account issues before transferring to ACS. After all non-ACS (non-collection) related account issues are addressed, transfer the call to the appropriate ACS toll free number using the table below and the Telephone Transfer Guide, see IRM 5.19.1.2.3.3, Transfer Personal Identification Number (PIN) Generation. If a taxpayer cannot or does not want to be transferred to ACS, refer to paragraph (5) below. If ... And ... Then ... The taxpayer agrees with the balance due, The purpose of the call is to request a payment arrangement or prevent collections actions, e.g., levy or NFTL, Offer to transfer the call to ACS. The taxpayer agrees with the balance due, The taxpayer requests a payoff, Do not provide a payoff; the taxpayer's issue relates to the balance due. Offer to transfer the call to ACS. Note: The current balance due shown on a transcript may not include the total penalties and interest that will accrue until the taxpayer's balance is paid in full. The taxpayer does not agree with the amount of the balance due, The unagreed balance due issue can be resolved on the phone, e.g., math error, payment tracer, penalty abatement request, etc., Complete the account actions following normal procedures. Note: If a balance due still remains, refer to the last row of this table. The taxpayer does not agree with the amount of the balance due, The unagreed balance due issue cannot be resolved on the call, e.g., Exam reconsideration, AUR issue, TDI, etc., Offer to transfer the call to ACS. All account actions have been completed, e.g., math error adjustment, credit transfer, transcript order, etc., A balance due still exists, Advise the taxpayer you do not have authority to initiate a payment arrangement or prevent collection actions, e.g., levy or NFTL. Offer to transfer the call to ACS. Transfer the call to ACS depending on the type of account and/or language as appropriate, using the tables below. Case actions such as full compliance check and cause and cure do not need to be performed before transferring, as ACS will complete these steps. IMF: Language ... UCCE Extension ... English 1075 Spanish 1071 BMF: Language ... UCCE Extension ... English 1085 Spanish 1076 FERDI Accounts: If the Account is ... UCCE Extension ... FERDI ACS 1082 Note: All FERDI ACS calls should be transferred per the above table, whether they are English or Spanish. The FERDI site (and its back-up sites) will utilize OPI Service instead of a Spanish assistor for Spanish calls. See IRM 5.19.18.2(3), Identifying FERDI Cases, for how to identify FERDI accounts. If you are unable to transfer the call to ACS, give the taxpayer the appropriate ACS telephone number using the table below and take the following actions: Account Type ... Toll-Free Number ... IMF 800-829-7650 BMF 800-829-3903 Annotate AMS, no IDRS history is needed. Advise the taxpayer to call as soon as possible Monday through Friday from 8:00 AM to 8:00 PM, local time with the exception of Alaska and Hawaii, which follow Pacific Time. If the taxpayer's request for an IA meets pending criteria, input TC 971 AC 043, using CC REQ77, see IRM 5.19.1.6.4.7, Pending IA Criteria. If there are no IDRS modules in ST 22, but there are Master File ST 22 modules, do not automatically transfer the call to ACS. Generally, this will occur when the module has a TC 530 with no subsequent TC 531 or 532. In these cases, follow the balance due procedures described in IRM 5.19.17.2.12, Reversal of CNC Status.

# Collection Due Process (CDP) and CAP Form 9423

5.19.1.3.2.2 (10-02-2023) Collection Due Process (CDP) and CAP Form 9423 If there is an open control on the account for CDP hearing and/or a TC 520 cc 76 (NFTL filed) or 77 (levy issued), refer the correspondence or telephone call information to the ACSS CDP coordinator, found in the ACS CDP Coordinator site on SERP. Do not transfer the call to the CDP Coordinator: When speaking to the taxpayer, complete Form 4442, Inquiry Referral, with all pertinent information and EEFax to the ACSS/CDP site having jurisdiction of the account. Inform the taxpayer someone will call them back within five business days. When working correspondence, EEFax the correspondence to the ACSS/CDP site having jurisdiction of the account. If correspondence received includes Form 9423, Collection Appeal Request, or its equivalent, or one is received via EEFax or the DUT, follow procedures in IRM 5.19.8, Collection Appeal Rights. If the account reflects an Appeals issue that is now closed, but the taxpayer indicates the Appeals agreed resolution was not implemented or there is an error involving implementation, see IRM 5.19.8.4.15, Retained Jurisdiction Hearings.

# Taxpayer Advocate Service (TAS)

5.19.1.3.2.3 (10-02-2023) Taxpayer Advocate Service (TAS) Taxpayer Advocate Service (TAS): Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if experiencing economic harm or are seeking help in resolving tax problems that have not been resolved through normal channels. For criteria qualifying taxpayers for TAS handling, see IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, and IRM 13.1, Taxpayer Advocate Case Procedures. When appropriate, prepare Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to your local TAS Office: If the taxpayer account is in ST 22, transfer the account "TOS7, 45,ATAO" . If the taxpayer account is non-ACS, input CC STAUP for nine cycles. For non AMS users, refer the taxpayer to the NTA toll-free number at 877-777-4778. If you can resolve and close the TAS case issue in the "same day" as the taxpayer contact, input an IDRS history code item such as "1day/CL" ; do NOT automatically refer the inquiry to TAS. For ACS (ST 22) accounts. See IRM 5.19.5.6.2, Working Contact Inventory. Refer taxpayers to the Taxpayer Advocate Service (TAS), see IRM 13, Taxpayer Advocate Service, when the contact meets TAS criteria IRM 13.1.7, TAS Case Criteria, and you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.5, Same Day Resolution by Operations. When you refer cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to TAS. If the case is TAS-assigned, locate and route the case to the TAS employee by using the IUUD: IDRS Unit & USR Database; if you are able to close the case the same day, coordinate with the TAS employee assigned to the case before taking action on the account.

# Low Income Taxpayer Clinics (LITCs)

5.19.1.3.2.3.1 (11-02-2020) Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) represent individuals whose income is below a certain level and need to resolve tax problems with the IRS: LITCs are independent from the IRS and TAS. LITCs can represent taxpayers in Tax Court as well as with the IRS. Pursuant to IRC 7526, subject to the availability of appropriated funds, the IRS may award matching grants for the development, expansion, or continuation of LITCs. If a taxpayer needs assistance resolving a balance due account and does not have a representative, they may be eligible for assistance from a Low Income Taxpayer Clinic (LITC). LITCs: Assist low income individuals in resolving federal tax problems such as audits, appeals, litigations, and tax collection disputes. Provide services to taxpayers who speak English as a second language, including education about taxpayer rights and responsibilities, and consultations on individual tax issues. Services must be free or cost a nominal fee. LITCs receive funding from the IRS and the program receives oversight from the National Taxpayer Advocate, but the clinics are wholly independent of the IRS. For a complete list of LITCs, services offered, and contact information, see Pub 4134, Low Income Taxpayer Clinic List. The Supplemental Standards of Ethical Conduct for Employees of the Department of the Treasury prohibit IRS employees from recommending or referring taxpayers to specific attorneys or accountants. In addition, the Office of Government Ethics' Standards of Ethical Conduct for Employees of the Executive Branch prohibit IRS employees from endorsing any product, service or enterprise, thus further limiting the ability to refer taxpayers to tax professionals. The Office of Chief Counsel took the position that an LITC is similar enough to a firm of attorneys or accountants to fall within the scope of regulation 5 CFR 3101.106(a). Consistent with these prohibitions, certain sections of the IRM made it clear that IRS employees could not direct taxpayers to a specific LITC. However, Section 1402 of the Taxpayer First Act (Public Law No. 116-25, Section 1402, 133 Stat. 981 (2019)) changes current practice and provides as follows: Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may - "Advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from one or more specific qualified low-income taxpayer clinics receiving funding under this section " , and "Provide information regarding the location of, and contact information for, such clinics." If during the course of the contact with a taxpayer, they advise you they are experiencing an economic hardship situation or if they ask for assistance in resolving their tax problems, see IRM 5.19.1.3.2.3, Taxpayer Advocate Service (TAS), for guidance about referring taxpayers to TAS.

# Revenue Officer (RO) Assignment

5.19.1.3.2.4 (12-05-2025) Revenue Officer (RO) Assignment Revenue Officer (RO) assignment: If the account is in ST 26 and assigned to an RO or Group, proceed after noting the Exception information below: Exception: There are two exceptions, MMIA and ASFR, where a ST 26 account is not assigned to an RO or group; IRM 5.19.1.4.1, Account Actions on Referral/Redirects. Manually Monitored IAs (MMIAs): the assignment code is "35XX6XXX" . ASFR: the last four digits of the assignment code are "8000" . Refer to the following table to determine the appropriate action: If... Then... The case is assigned to a specific RO, with the last two digits of the assignment codes as 01-99, and the taxpayer does not have the RO telephone number, Provide the taxpayer with the group phone number available on the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. The case is assigned to an RO group, but not yet assigned to a specific RO (last two digits of assignment code as 00), Inform the taxpayer verbally, or via Letter 0086-C, Referring Taxpayer Inquiry/Forms to Another Office, another office has jurisdiction of their account and they will contact the taxpayer when the account is assigned. Caution: Advise the taxpayer it could take up to 90 days before the RO contacts them. Note: Do not transfer the call or provide a direct telephone number of a revenue officer. The taxpayer already has the phone number of the RO, Advise the taxpayer to contact the RO directly. Exception: See steps in next row, if the taxpayer is calling to verify the identity of the RO. The taxpayer is calling to verify the identity of the RO as an IRS employee, Advise the taxpayer the IRS has a system in place to verify the RO's identity as an IRS employee, Inform the taxpayer you will transfer them to the Physical Security Office who will ask for the RO's 10-digit identification number to verify their identity, and Transfer the call to UCCE extension 3285 or direct dial via Finesse 413285. Exception: If the call is received outside of Monday - Friday 6:00 am - 10:30 pm ET, advise taxpayer to call the telephone number on Document 13345 they were given by the RO between these hours. Reminder: Inform the taxpayer it is in their best interest to make payments on the balance due to reduce the penalty and interest continuing to accrue until the balance is paid in full. Advise the taxpayer of available payment options per IRM 5.19.1.2.7, Ways to Submit Payments, and IRM 5.19.1.2.7.1, Taxpayer Responsibilities - When Submitting Payments by Check or Money Order. If any correspondence is received for an account that is assigned to an RO, it must be forwarded to the RO. Follow instructions in paragraph (2) above.

# Referring Taxpayers to Taxpayer Assistance Center (TAC) Offices

5.19.1.3.2.5 (10-01-2019) Referring Taxpayers to Taxpayer Assistance Center (TAC) Offices Referring Taxpayers to Taxpayer Assistance Center (TAC) Offices: Do not refer taxpayers to a TAC. If the taxpayer insists on face-to-face contact, see IRM 21.3.5.4.4.1, Directing Taxpayers to Taxpayer Assistance Centers (TAC). If the taxpayer is already resolving their account at a TAC office, allow the taxpayer up to ten days: If the account is in Notice Status, input CC STAUP 2202 If the account is in ST 22, ensure the case is in the appropriate ACS inventory with a 15 day follow-up Secure phone numbers. See IRM 5.19.1.4.2, Taxpayer Information.

# Routing of Forms

5.19.1.3.2.6 (02-02-2021) Routing of Forms Forms may be eFaxed or received with correspondence that are processed by another business unit or centralized area. Refer to Exhibit 21.1.7-17, Forms - Routing Guide, for information on where to route forms. All employees are required to document AMS histories with the information received and take the next appropriate case action prior to forwarding the Forms.

# For TAC Office Employees

5.19.1.3.3 (07-09-2024) For TAC Office Employees ST 22 Cases: When working ST 22 cases, notify your ACS Liaison of actions you take if you do not have access to ACS; do not direct the taxpayer to contact the ACS call site. Note: For SCP cases follow IRM 5.19.5.12.2, SCP ACS Incoming Call Procedures.

# For All ACS Employees

5.19.1.3.4 (01-26-2023) For All ACS Employees NMF: For calls on an NMF account, advise the taxpayer they must call 833-972-8965. Spanish-speaking Taxpayers: When the taxpayer requests a Spanish-speaking employee, transfer the call as follows: Account Type ... UCCE Extension ... IMF 1071 BMF 1076 Exception: Special Compliance Personnel (SCP) employees who do not speak Spanish but receive calls from Spanish speaking taxpayers calling about SCP accounts before 4 p.m. Central Time should transfer the call to UCCE Extension 1139. See IRM 5.19.1.3.4.3.7, Special Compliance Personnel (SCP) Calls. Staff receiving these calls after 4 p.m. Central must offer the OPI service according to paragraph (4) instructions in IRM 5.19.1.3.4.1, Multilingual Services, and should not transfer calls to ACS Spanish IMF, ACS Spanish Or SCP Spanish applications. For Multilingual calls, refer to IRM 5.19.1.3.4.1, Multilingual Services. For Tax Law Inquiries, refer to IRM 5.19.1.3.4.2, Tax Law Inquiry, to determine the correct transfer number for when transferring the taxpayer's call. For Non Tax Law Inquiries, refer to IRM 5.19.1.3.4.3, Non Tax Law Inquiry.

# Multilingual Services

5.19.1.3.4.1 (12-05-2025) Multilingual Services Multilingual services will be offered to taxpayers with a language barrier. The primary vehicle for providing this service is through bilingual employees and an Over-the-Phone Interpreter (OPI). The IRS/OPI contract allows the disclosure of tax information to the OPI interpreter. The assistor should limit disclosure to only that information necessary to resolve the issue. The interpreters are not employees of IRS so communicate to them exactly as you would advise the taxpayer. If interpretation is needed for limited English proficient (LEP) taxpayers, offer the taxpayer OPI Service. For Spanish speaking callers: Account Type ... UCCE Extension ... IMF ACS Spanish 1071 BMF ACS Spanish 1076 IMF Balance Due Spanish 1011 BMF Balance Due Spanish 1090 International (IMF/BMF) 1385 Exception: Special Compliance Personnel (SCP) employees who do not speak Spanish but receive calls from Spanish speaking taxpayers calling about SCP accounts before 4 p.m. Central Time should transfer the call to UCCE Extension 1139. See IRM 5.19.1.3.4.3.7, Special Compliance Personnel (SCP) Calls. Staff receiving these calls after 4 p.m. Central must offer the OPI service according to paragraph (4) instructions in IRM 5.19.1.3.4.1, Multilingual Services, and should not transfer calls to ACS Spanish IMF, ACS Spanish Or SCP Spanish applications. For all other LEP callers, offer OPI service. See paragraph (4) below. To use the OPI services, complete the following: Conferencing a call from the Cisco Finesse Agent Desktop - Press Consult to initiate a consult or conference call. A Consult Dialing Pad dialog box displays. In the Dialing Pad box enter the OPI toll-free number 877-384-4474 or use the contact list to select Interpreter. Note: The taxpayer will still be able to hear you until you enter the phone number or select the drop down and press Consult. Enter your PIN number (xxxx-xxxxx) - this is a unique personal PIN for each employee followed by #. A recorded message will guide you through the options. Note: PINs have been distributed to site management. If an employee does not have a PIN, management or local SA will contact coordinator to have one assigned, usually within 2 business days. Select language: Press ... For Language ... 1 Spanish 2 Creole 3 Mandarin 4 Russian 5 Portuguese 6 Arabic 7 Operator assistance (To address any other language needs or concerns) After the translator responds, select the Conference button to merge the calls between the translator and taxpayer. Note: If a translator is not available, apologize to the taxpayer and ask them to callback another time.

# Tax Law Inquiry

5.19.1.3.4.2 (07-11-2025) Tax Law Inquiry Taxpayer Services (TS) will answer tax law inquiries on a limited number of topics year-round. Tax law assistance includes responding to inquiries about: Tax Exempt Government Entities (TEGE), Special Services: Military or Civilian Combat; Federally Declared Disaster, Affordable Care Act (ACA), and International Tax Law (overseas calls only). If income is taxable, Note: Questions about In Home Health Care (IHHS) or In Home Support Services (IHSS) payments for individuals are considered income calls. If the taxpayer is eligible for a tax benefit (Taxpayer Identification Number (TIN)/income requirements, time frame for eligibility, etc.), and If an expense (or loss) is deductible. Note: This includes advising the taxpayer of the correct forms for reporting requirements. Note: The above list is not all inclusive. See IRM 21.1.1.3, Customer Service Representative (CSR) Duties, and the Telephone Transfer Guide for more information on tax law calls handled by TS. When the taxpayer's Tax Law inquiry is handled by TS, see IRM 5.19.1.3.4.2.1, Tax Law Inquiry Topic is Handled by TS. When the taxpayer's Tax Law inquiry is not handled by TS, see IRM 5.19.1.3.4.2.2, Tax Law Inquiry Topic is NOT Handled by TS. TS does not answer Out-of-Scope tax law questions. See IRM 21.1.1.3.2, Out of Scope and Limited Service, and IRM 21.1.1-1, Out-of-Scope Topics and Forms, for information regarding the services TS does not provide.

# Tax Law Inquiry Topic is Handled by TS

5.19.1.3.4.2.1 (07-11-2025) Tax Law Inquiry Topic is Handled by TS When the taxpayer's Tax Law inquiry is one of the topics listed in IRM 5.19.1.3.4.2(1), Tax Law Inquiry, TS is responsible for handling the inquiry. If the call is received during Taxpayer Services Toll-Free lines (TS) hours of operation (7:00 am to 7:00 pm (local time)), use the Telephone Transfer Guide to determine the appropriate tax law extension and transfer the call. Note: All Compliance issues should be addressed before transferring. The assistor should inform the taxpayer they are being transferred and document AMS history with the reason for the transfer. If the call is received outside of the hours of operation, do not transfer the call. Instead, advise taxpayer of the hours of operation and to call the appropriate TS toll-free number 800-829-1040.

# Tax Law Inquiry Topic is NOT Handled by TS

5.19.1.3.4.2.2 (07-09-2024) Tax Law Inquiry Topic is NOT Handled by TS When the taxpayer's Tax Law inquiry is not one of the topics listed in IRM 5.19.1.3.4.2(1), Tax Law Inquiry, the inquiry is not handled by TS and the taxpayer should be referred to self-help options. Advise the taxpayer that the IRS does not provide live assistance on this topic and refer the taxpayer to IRS.gov. Provide the taxpayer with the following self-help options: Tools & Applications on IRS.gov.- Taxpayers can browse a list of tax tools available for individual taxpayers, businesses, and tax professionals, or Interactive Tax Assistant (ITA) on IRS.gov.- Enter "ITA" into the Search feature. The ITA tool is a tax law resource that asks the taxpayer a series of questions and then provides them with responses to tax law questions, or Commercial software packages may provide answers to tax questions, or Call 800-829-3676 to order Tax Forms and Publications. Assistance at this telephone number is available in English and Spanish, or A tax professional, and close the call. If the caller does not want to be referred to the self-help options above and insists on seeking other tax law related inquiries, transfer the call using the following table: Language ... UCCE Extension ... English 3013 Spanish 3014 Note: Advise the caller that they are being transferred to an automated line which provides available resources for finding answers to their questions. If the caller says they were previously transferred to the automated line and does not want to be transferred again, provide the following explanation or similar statement: We apologize that live help is not available on this topic. Please visit our website at IRS.gov. Our Help tab (at the top of the page) is a great place to begin your search. It has a host of good information that is sure to address your concerns. Thank you for calling. If they do not object to the transfer, thank them for calling and transfer the call.

# Non Tax Law Inquiry

5.19.1.3.4.3 (05-22-2025) Non Tax Law Inquiry ACS employees should transfer non tax law related inquiries. For Account Issues, refer to IRM 5.19.1.3.4.3.1, Account Issues. For Refund Inquiries, refer to IRM 5.19.1.3.4.3.2, Refund Inquiries. For Exam Issues, refer to IRM 5.19.1.3.4.3.3, Exam Issues. For AUR Issues, refer to IRM 5.19.1.3.4.3.4, AUR Issues. For ACS FERDI Issues, refer to IRM 5.19.1.3.4.3.5, ACS FERDI Issues. For BMF Taxpayers, refer to IRM 5.19.1.3.4.3.6, BMF Taxpayer. For Special Compliance Personnel (SCP) Calls, refer to IRM 5.19.1.3.4.3.7, Special Compliance Personnel (SCP) Calls. For International Inquiries, refer to IRM 5.19.19.2.2.1, General Information.

# Account Issues

5.19.1.3.4.3.1 (04-27-2022) Account Issues Taxpayer Services (TS) Toll Free lines handles account issues that do not pertain to the ACS case. When the call is received during TS hours of operation, 7:00 am to 7:00 pm (local time), transfer the call. Language ... UCCE Extension ... English, 1020 Spanish, 1021 Exception: See IRM 5.19.1.3.4.3.2, Refund Inquiries, for transferring calls regarding refund inquires. If the call is received outside of the hours of operation, do not transfer the call. Instead, advise taxpayer of the hours of operation and to call the appropriate TS toll-free number (800-829-1040).

# Refund Inquiries

5.19.1.3.4.3.2 (09-09-2019) Refund Inquiries When a taxpayer inquires about their refund where it has been: 21 days or less since they filed an electronic return, or Six weeks or less since they filed a paper return, and the call is received during TS hours of operation (7:00 am to 7:00 pm (local time)), transfer the call: Language ... UCCE Extension ... English, 3158 Spanish, 3258 When a taxpayer inquires about their refund where it has been: More than 21 days since they filed an electronic return, or More than six weeks since they filed a paper return, and the call is received during TS hours of operation, transfer the call: Language ... UCCE Extension ... English, 1020 Spanish, 1021 If the call is received outside of the hours of operation, do not transfer the call. Instead, advise taxpayer of the hours of operation and to call the appropriate Refund Hotline (Automated Service): 800-829-1954. Emphasize to the taxpayer that the best way to get the most current information about their refund is through the automated systems (Where's My Refund on IRS.gov; IRS2Go (English and Spanish) for smart phones; or the Refund Hot Line (800-829-1954)). The automated systems are fast, accurate and available 24 hours a day, 7 days a week from any computer or smart phone with internet access. The automated systems provide information that is specific to each taxpayer who uses the tool. The automated systems eliminate the need for the taxpayer to wait on hold to speak to an assistor.

# Exam Issues

5.19.1.3.4.3.3 (03-01-2016) Exam Issues Call transfer functionality to Exam is available as an alternative for routing Form 4442, Inquiry Referral, or e4442. Examination Hours of Operation are: Taxpayer Services (TS) - 8:00 am to 8:00 pm (local time). SB/SE - 7:00 am to 7:00 pm (local time). Those accounts meeting the transfer criteria outlined below can be transferred: Open audit identified by an Exam Freeze Code (-L), information available on CC AMDIS, AIMS status code is between 00 and 57 AND a unreversed TC 420 or TC 424, Closed audit with an open Exam control base on IDRS, indicating there is an open Audit Reconsideration case, or Closed audit with no Exam control base on IDRS, but meeting the criteria in IRM 4.13.1.3.1, Research/Initial Case Screening. Follow procedures in IRM 21.5.10-2, Audit Information Management Systems (AIMS) STATUS CODE GUIDE - CAMPUS CASES.

# AUR Issues

5.19.1.3.4.3.4 (11-18-2021) AUR Issues Follow the procedures in IRM 21.3.1.6.41, Status of Individual Master File (IMF) Underreporter Cases, for accounts with an open AUR case.

# ACS FERDI Issues

5.19.1.3.4.3.5 (12-05-2025) ACS FERDI Issues Employees can identify FERDI accounts by the following codes: AMS – "Federal Employee" in the Alerts box of the Account Summary screen, ACSWEB or ACS Green Screen – "FE" in the Alerts section, IDRS CC ENMOD screen – "FED-EMP>F" , CFOL CC IMFOLE screen – "FED EMPLOY/RETIREE" , FERDI Calls on Notice Status Cases (Not ST 22, 24 or 26): No special handling is required. ACS employees should follow guidelines in IRM 5.19.18.4(9), FERDI General Case Processing Overview, to process FERDI calls (not in TDA Status 22, 24 or 26). FERDI Calls on TDA and TDI Status Cases - ST 22/24 and ST 03: FERDI calls on TDA ST 22/24 and ST 03 are handled by the Jacksonville, Seattle or Atlanta Call Sites. If translation is needed for Spanish speaking FERDI taxpayers, Jacksonville, Seattle and Atlanta ACS employees will use OPI Service. All other ACS Call Sites - ACS employees at all other sites should transfer calls in ST 22/24 and ST 03 to the FERDI line: Call Site: UCCE Extension ... Jacksonville, Seattle, & Atlanta (FERDI) 1082 Note: All FERDI calls needing Spanish translators should be transferred to the FERDI line as shown in the table above. They will utilize OPI Service instead of a Spanish assistor. Exception: Employees not trained to handle BMF accounts will transfer calls from FERDI taxpayers that are in-business and have unresolved collection (TDA/TDI) issues under a cross referenced EIN to telephone transfer number 1085. If the caller is no longer in business or is in-business but does not have a BMF collection issue, the call should not be transferred and should be handled according to normal FERDI procedures. FERDI Calls on TDA Status Cases - ST 26: Follow procedures in IRM 5.19.1.3.2.4, Revenue Officer (RO) Assignment, and IRM 5.19.1.4.1, Account Actions on Referral/Redirects. IRS Employee Calls: If the call is from an IRS employee, follow procedures in IRM 5.19.18.3, IRS Employee FERDI Cases.

# BMF Taxpayer

5.19.1.3.4.3.6 (07-09-2024) BMF Taxpayer If you are not trained to handle an ACS BMF account, transfer the call: Account Type ... UCCE Extension ... BMF 1085 BMF (Spanish) 1076 Exception: Puerto Rico ACS provides bilingual support for BMF ACS lines. Therefore, Puerto Rico ACS employees should not transfer calls to this line. If not trained on BMF, Puerto Rico ACS employees should transfer the caller to extension 1076.

# Special Compliance Personnel (SCP) Calls

5.19.1.3.4.3.7 (12-05-2025) Special Compliance Personnel (SCP) Calls The Fixing America's Surface Transportation (FAST) Act, signed into law December 4, 2015, requires the IRS to establish a Special Compliance Personnel (SCP) program funded by the retained earnings from the PDC program. See the Private Debt Collection website, and IRM 5.19.5.12, Special Compliance Personnel (SCP), for additional information. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SCP employees are part of ACS and are assigned to ACS Status (ST22/03) accounts. SCP accounts can be identified by the ACSWeb SCP error message 267 Not SCP Profile Transfer Call to SCP and with an unreversed TC 971 AC 470. Do not transfer to SCP solely on the AMS Alert; verify SCP assignment via ACSWeb. Only SCP employees can work these accounts. Non-SCP employees who receive calls on accounts with the ACSWeb SCP error message, during their hours of operation 8:00 am to 8:00 pm (local time), must transfer the call to the SCP line. Advise taxpayers you are transferring them to another department in ACS: SCP Line ... UCCE Extension ... English 1138 Spanish 1139 Note: If the call is received outside of the hours of operation, do not transfer the call. Instead, advise taxpayer of the hours of operation and to call 833-282-7220. SCP program case inventory has its own toll-free telephone number for incoming calls. The phone number will be on all outgoing ACS letters from the SCP inventory: 833-282-7220.

# For Other Account Issues Requiring Referrals or Redirect

5.19.1.3.5 (07-09-2024) For Other Account Issues Requiring Referrals or Redirect ACS (ST 22) Accounts: When an IA is requested, input TC 971 AC 043 if the case meets pending IA criteria, IRM 5.19.1.6.4.7, Pending IA Criteria. Route the correspondence to the appropriate ACSS Site, based on BOD code and State mapping (W&I (TS) Consolidated State Mapping or SB/SE State Mapping). Issue Letter 0086-C, Referring Taxpayer Inquiry/Forms to Another Office, if the ACSS Site is outside of your campus. If the ACSS Site is in your campus, send Letter 2645-C, Interim Letter, if the case is over 25 days old and no interim letter was sent. Update comments on AMS. Note: If a Notice Status account in CSCO updates to ST 22 because a CC STAUP was not input or updated timely, CSCO will continue to work the case. After working the case, update AMS comments with the case resolution. Contact the ACS Liaison to ensure the case is updated on ACS and no enforcement action is outstanding. Form 4442, Inquiry Referrals: If you receive a taxpayer inquiry that cannot be resolved during initial contact (or are directed to initiate a referral), follow instructions in IRM 21.3.5.4.2, How to Prepare a Referral, to prepare Form 4442, Inquiry Referral, IRM 5.19.5.4.6, ACS Procedures For e-4442/4442. Note: If the reason for the referral is the end of your TOD, see IRM 5.19.5.4.12(15), Telephone Techniques and Communication Skills. CP 04 (Combat Zone) responses: Route to Kansas City CSCO and issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office. Provide the CP 04 toll-free number in the letter. See IRM 5.19.10.6.5.5, Responses to CP 04. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Discovered Remittance: See IRM 3.8.46.3, Discovered Remittances. Freedom of Information Act (FOIA) Request: Forward the correspondence via eFax to the Government Liaison, Disclosure and Safeguards (GLDS) Support Services (GSS) at 877-891-6035; input CC STAUP 2209. If there are other issues in the correspondence, photocopy the correspondence before routing to the GSS and continue case processing. Frivolous correspondence: See IRM 21.5.3.4.16.7, Identifying Frivolous Returns/Correspondence and Responding to Frivolous Arguments. Frivolous Return: Input TC 592 cc 082. See IRM 5.19.2.6.4.1, IMF Special Handling. IA requests above Campus authority: Any request above your authority must be routed to the appropriate function. See IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs), and IRM 5.19.1.4.1, Account Actions on Referral/Redirects. IRS employee sends correspondence about their tax account: Do not work the case. Refer the inquiry to the field per IRM 5.19.18.3, IRS Employee FERDI Cases. KITA or KIA case: See IRM 5.19.1.5, Balance Due Special Considerations. Payment tracer request: If there is no balance due issue, forward the correspondence to TS. If the taxpayer addresses a balance due account and it meets collection criteria, attempt to locate the payment; for additional information, see IRM 21.5.7, Payment Tracers. Pending OIC: If there is a TC 480 or TC 780 on the account (ST 71) (-Y Freeze), a pending OIC is present. See IRM 5.19.17.3, Offer in Compromise (OIC) Procedures. Advise the taxpayer their request is being referred to another office for processing. Send Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office. Do not input a TC 971 AC 043. Initiate a Form 4442, Inquiry Referral, to refer the request to the Compliance Services OIC Unit at the appropriate campus. See SERP, under the Who/Where, Offer-in-Compromise (OIC) Centralized Service Center Locations. 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 indication present (TC 480 or TC 780 on the account, ST 71, -Y Freeze), see IRM 5.19.17.3.1, Taxpayer Claims OIC Previously Submitted (No TC 480 or ST 71 Present). Revenue Officer Request: Forward to Centralized Case Processing (CCP) in PSC. If the taxpayer disputes the liability and there are no collection balance due issues, see IRM 21.3.3.4.8.2, Campus Collection Function Correspondence/Inquiry/Notice. Identify the issue the taxpayer is disputing; send Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, or interim letter as appropriate. Route the correspondence as follows: If ... With Identifier ... Then Route To ... ASFR TC 290 TC 599 cc 088 or cc 089 See SERP, Who/Where, ASFR - Reconsideration Returns - Centralized Processing Sites AUR TC 922 and TC 290 See IRM 21.3.1.6.40.1, Ordering a Copy of CP 2000, CP 2501, or 2893C Letter Bankruptcy filed TC 520 with cc 81, 84 (-W freeze), 83-89, 60-67 (-V Freeze) IRM 5.19.1.5.2.1, Contacts Regarding Insolvency Issues CAWR TC 290 BS 55, or TC 240 RN 500-514 and RN 549/550 Fax correspondence to the appropriate CAWR site based on the State Mapping Guide: PSC (28) MSC (49) Examination TC 420/421 with TC 300 Route to the appropriate Examination operation based on the TC 42X DLN. See IRM 4.13.1-1, Routing of Campus and Area Office Reconsideration Requests. For Central Reconsideration Unit (CRU) Addresses. Failure to Comply with Certain Information Reporting Requirements, or Intentional Disregard to Comply TC 240 RN 651 or 652 Detroit Computing Center 1300 John C Lodge Dr. Detroit, MI 48226-2414 Failure to File Information Returns TC 240 RN 638 IRS 201 W Rivercenter Blvd Stop 814G, Team 203 Covington, KY 41011-1424 Fees TC 360 IRS 201 W Rivercenter Blvd Stop 8420G Covington, KY 41011-1424 FUTA TC 290 BS50 or 51 Fax correspondence to the FUTA site based on the State Mapping Guide: CSC (17) 859-669-7177 Informant Not Applicable See IRM 21.1.3.19, Informant Contacts Innocent Spouse Form 8857, Request for Innocent Spouse Relief See IRM 25.15.1.6.1, Routing of Form 8857 Unassessable Erroneous Refund - U Freeze See IRM 5.19.1.3.2, For All Employees OIC Pending Unreversed TC 480 or TC 780 See IRM 21.5.6.4.50, -Y Freeze Withholding Compliance Program TC 240 RN 615 and 616 Close the case control, if applicable Fax the correspondence to the Withholding Compliance Program For any other issue and the taxpayer does not discuss payment Not applicable Issue Letter 2645-C, Interim Letter, if the case is older than 25 days Route the case to TS Close case controls

# Balance Due Research and Balance Due Collection First Read Process (CFRP)

5.19.1.4 (07-09-2024) Balance Due Research and Balance Due Collection First Read Process (CFRP) This subsection outlines how to resolve the taxpayer's unpaid liability. Research all tax account(s) to identify compliance issues and address the taxpayer's inquiry. Note: Research via IDRS using a "*" or v immediately following the TIN if unable to initially find the balance due for a taxpayer. Conduct a thorough interview with the taxpayer if contact is via telephone or face-to-face. Make every attempt to resolve the account upon initial contact. Ensure the appropriate functional area is processing the case. See IRM 5.19.1.3, Referrals or Redirect.

# Account Actions on Referral/Redirects

5.19.1.4.1 (07-09-2024) Account Actions on Referral/Redirects When researching the account, if any modules are in ACS ST 22, do not work the case unless you have access to the ACS system. See IRM 5.19.1.3.2.1.1, ACS Transfer Information. If no access to ACS address all non-ACS issues and take the following actions: If ... Then ... Speaking to the taxpayer Transfer the call to ACS using the Telephone Transfer Guide available on SERP. Working correspondence Refer the correspondence to the appropriate ACSS site based on BOD Code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Note: You are not required to contact the taxpayer and advise them of this referral if the ACSS Site is within your campus. Outside your campus Send Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office. Received date of the correspondence is 25 days or greater Send Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to the taxpayer prior to routing the case to ACSS; for routing directions for specialized processing, see IRM 21.3.3.4.9, Taxpayer Late Replies Example: Tentative Carryback. Reminder: If a Notice Status account in CSCO updates to ST 22 because a CC STAUP was not input or updated timely, CSCO will work the case. See IRM 5.19.1.3.5, For Other Account Issues Requiring Referrals or Redirect. Continue processing by ensuring you input a history on AMS. If you do not have access to AMS, input history on CC ENMOD to reflect the paper referral of a telephone call or the correspondence to ACS; this alerts ACS employees who may be researching the account not to take some type of enforcement action there is a taxpayer contact being referred to them for consideration. If ... Then ... The account is in ST 22 on MF only (CC IMFOL) due to a CNC (TC 530) Work the case using normal procedures. Note: Do not refer these to ACS; they are no longer on the ACS system. Processing an address change on an account in ST 6X IRM 5.19.1.4.2.1, Entity and Address Changes. After the account posts to the new location and is in ST 22, re-input the IA immediately. You are in a TAC Office Work the ST 22 cases and notify your ACS Liaison of the actions you take if you do not have access to ACS Note: Do not direct the taxpayer to contact the ACS call site. Any function receiving a ST 24 case is required to process the case following normal procedures, up to the functions' authority level. See IRM 5.19.1.2.6, Case Processing Authority Levels. Do not bring the account into ACS if you can close the case on the same day - the case can be worked if in ST 24. If the taxpayer must provide additional information or you are unable to close the case on the same day, take the following actions: Exception: Do not bring the account to ACS if the account: Meets ACS bypass criteria. See IRM 5.19.5-8, Cases that Systemically Bypass ACS Reference IRM 5.19.5.4.1, or if Balance exceeds ACS authority levels. See IRM 5.19.1.2.6, Case Processing Authority Levels. Input CC STAUP 2200 and CC ASGNI/CC ASGNB 0605. Then immediately input: CC ASGNI/CC ASGNB 0000 if the account is not a pending IA. CC ASGNI/CC ASGNB 0120 if the account is a pending IA. Document AMS narrative indicating why the case was brought back to ACS and provide the taxpayer with a follow-up date. Forward documents to RO Group Manager based on Revenue Officer by TSIGN/ZIP/State look-up located on the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Note: The first two digits of the RO group number represent the AO number. Review the taxpayer's Collection Assignment Code. This is a two-digit number that appears on CC ENMOD (COLL-ASGMT) and is the assigned Area Office (AO). Determine whether this is a TS or SB/SE AO: AO ... BOD ... 11-15 TS 21-27 SB/SE (Domestic) 35 SB/SE (International, including Puerto Rico and other U.S. Territories) Exception: There is no International TS AO number. If the taxpayer lives in Puerto Rico, other U.S. Territories or outside the U.S., the International SB/SE AO number of 35 should be used. Transfer the case: AO ... Transfer Steps ... TS If the taxpayer's current AO is a TS number, the AO code must be changed to a SB/SE AO number. This can be done at the same time the assignment is changed. Note: RO assignments are made using SB/SE AO numbers. Overlay CC ENMOD with ENREQ bringing up INCHG. Change DOC-CD to 50. Input AO number in CLC field. Input "AO006541" in CASE-ASSN-NUM field. Example: Taxpayer resides in Arkansas. According to the RO by State, the AO is 25. Enter "25006541" in the CASE-ASSN-NUM field. Input remarks (i.e., "Account Balance exceeds authority. Transferring case to field" ). Page up (transmit). SB/SE If the taxpayer's current AO is a SB/SE AO number, change the assignment number. Use CC ASGNI/CC ASGNB by overlaying CC ENMOD. IRM 5.19.5.8.4.1(6), Transfer Out of ACS Input "6541" in the BGEE field. Input the AO number followed by 00 in the AOTO field. Example: Taxpayer resides in Iowa. According to the RO by State, the AO is 26. Enter "2600" in the AOTO field. Page up (transmit). When researching the account, if there are ST 26 modules, further research is required to determine where the case is assigned; follow the chart below to determine where the case is assigned and the appropriate action: If ... Then ... A balance due account TSIGN'd to "35XX6XXX" with a history indicating "MMIA" Note: MMIA now has multiple TSIGN's depending on the location of the account, but they all begin with the assignment of Area Office "35" and the last four digits of the TSIGN begin with a "6" . Send Form 4442, Inquiry Referral, to the CCP site at the Philadelphia Campus: IRS-MMIA M/S 5-E04.117 2970 Market St. Philadelphia, PA 19104-5002 Send such items within three days using Form 3210, Document Transmittal, annotated with "MMIA" A TSIGN 8000 - Balance due only case and No return delinquency and The taxpayer agrees with the ASFR assessment and The balance due "is within" your authority level Change the TSIGN to 7000 using CC ASGNI/CC ASGNB; for input procedures, see IRM 2.4.27, Command Code ASGNI/ ASGNB (Formerly TSIGN), CC STAUP 2400 and attempt to resolve the case. If unable to immediately resolve the case, after the assignment changes to 7000, ST 24, TSIGN to 0000 using CC ASGNI/CC ASGNB and input CC STAUP for the appropriate number of cycles to complete working the case Example: Waiting for the taxpayer to send information CC STAUP 2206 or 2209 as appropriate. If ACS is working the case and it cannot be resolved the same day, bring the case back to ACS, input TSIGN 7000 using CC ASGNI/CC ASGNB; for input procedures, see IRM 2.4.27, Command Code ASGNI/ ASGNB (Formerly TSIGN), CC STAUP 2400, the following week TSIGN 0000 and CC STAUP 2200 A TSIGN 8000 - Balance due only case and No return delinquency and The taxpayer disagrees with the balance resulting from an ASFR assessment Change the TSIGN to 7000 using CC ASGNI/CC ASGNB; for input procedures, see IRM 2.4.27, Command Code ASGNI/ASGNB (formerly TSIGN) Input CC STAUP 2400; for information to provide the taxpayer to request a reconsideration: IRM 5.19.1.4.3.2(2), Adjusting Tax for a Balance Due. Provide the taxpayer with the address to send reconsideration return to ASFR; for address information: See SERP, Who/Where, ASFR - Reconsideration Returns - Centralized Processing Sites The taxpayer requests: A transcript of the assessment for ASFR or A copy of an ASFR Return If the assessment was made after June 2005, route the case to ASFR. See SERP, Who/Where, ASFR - Reconsideration Returns - Centralized Processing Sites If the assessment was made prior to July 2005, route the case to the Return and Income Verification Unit (RAIVS) at the campus where the assessment was made. See IRM 3.5.21-3, RAIVS Contacts. A TSIGN 8000 - Balance due and Return delinquency modules (COMBO) If there is a started ASFR (Dummy TC 150, or TC 971 AC 143 posted) case with no assessment or closing TDI transaction code, advise the taxpayer the delinquent return issue must be addressed first and refer to the ASFR toll-free line. The toll-free number to the appropriate ASFR site is located on the ASFR notice they received. A started ASFR case can be identified by a TC 150 for $.00, with the "SFR" indicator to the right of the DLN, or TC 971 AC 143 (for cases started after 7/1/2018). Started ASFR cases with no filed return or closing TDI transaction code, see IRM 5.18.1.6.5, Letter 2566 SC/CG (30-Day Letter), for default time frames after the ASFR TC 150 posts and is considered a balance due account If the ASFR was not started, see IRM 5.18.1.6.1, ASFR TC 971 AC 143, input a CC STAUP 2200, change the TSIGN to "0000" , and process the case per IRM procedures addressing accounts with both TDI and balance due modules A Copy of a Closed Audit Report IRM 21.5.10.4.4, Copies of Audit Reports Once your research/interview is complete, and it is determined the tax liability is correct with a remaining outstanding balance, continue case processing; for additional information. IRM 5.19.1.4.3, Determine Correct Tax Liability. For correspondence, work the case per the request received in the correspondence. Follow disclosure guidelines and other procedures outlined throughout this subsection. IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party. If additional information is required to make a final case disposition, attempt to contact the taxpayer by phone or correspondence to request additional information; if making a phone attempt and contact is not made with the taxpayer, you must follow up with a letter requesting the additional information. The following subsections provide account actions on referral/redirects by business unit: ACS and ACSS employees - IRM 5.19.1.4.1.1, Account Actions on Referral/Redirects - ACS and ACSS Employees. CSCO employees - IRM 5.19.1.4.1.2, Account Actions on Referral/Redirects - CSCO Employees. Field Assistance employees - IRM 5.19.1.4.1.3, Account Actions on Referral/Redirects - FA Employees.

# Account Actions on Referral/Redirects - ACS and ACSS Employees

5.19.1.4.1.1 (12-05-2025) Account Actions on Referral/Redirects - ACS and ACSS Employees Follow the procedures below when handling an account exceeding ACS authority levels. See IRM 5.19.1.2.6, Case Processing Authority Levels: Note: Ensure FCC is completed per IRM 5.19.1.4.4.1, Full Compliance Check. Note: Jeopardy - Cases where collection is in jeopardy (at risk) should be assigned to Field Collection. Enter "TOI7" . See IRM 5.19.5.8.4, I7 - Transfer Actions. The account is in Notice Status or ST 24: And ... Then ... ST 24 and/or Notice Status and request for an IA Note: This includes ST 64 accounts. Input TC 971 AC 043 if the request meets pending IA criteria. See IRM 5.19.1.6.4.7, Pending IA Criteria. Caution: Do not input a TC 971 AC 043 for an existing IA that is not reversed or terminated (A TC 971 AC 063 not followed by a TC 972 AC 063 or a TC 971 AC 163). You must document the terms of the proposed IA on AMS. Request lead/manager approval to transfer the case to the field prior to updating STAUP 22 or reassigning to 6541 on IDRS: Note: The approver must document their approval in AMS Comments. Input CC STAUP 2200 to IDRS for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). ST 22 (if applicable): Input "TOI7,05,TFRO" . See IRM 5.19.5.8.4, I7 - Transfer Actions. Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral to the field. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral to the field. Do not request documentation. However, if documentation is received, forward it to the field group. Do not destroy these documents. Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. ST 24 and/or Notice Status and taxpayer states Unable to Pay (Possible CNC). Document AMS. Request lead/manager approval to transfer the case to the field prior to updating STAUP 22 or reassigning to 6541 on IDRS: Note: The approver must document their approval in AMS Comments. Input CC STAUP 2200 to IDRS for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). ST 22 (if applicable): Input "TOI7,05,TFRO" . See IRM 5.19.5.8.4, I7 - Transfer Actions. Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral to the field. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral to the field. Do not request documentation. However, if documentation is received, forward it to the field group. Do not destroy these documents. Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Request for a Release of Levy Only: Account is in ST 24 and an immediate hardship exists (shut-off notice, eviction notice etc). See IRM 5.19.4.4.10, Levy Release: General Information. If a hardship exists, as determined by IRM 5.19.4.4.10, Levy Release: General Information, release levy upon receipt of verification. Note: If levy was issued through the FPLP, State Income Tax Levy Program (SITLP) or Alaska Permanent AKPFD, follow instructions in IRM 5.19.9, Automated Levy Programs. Document AMS. Request lead/manager approval to transfer the case to the field prior to updating STAUP 22 or reassigning to 6541 on IDRS: Note: The approver must document their approval in AMS Comments. Input CC STAUP 2200 to IDRS for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). ST 22 (if applicable): Input TOI7,05,TFRO. See IRM 5.19.5.8.4, I7 - Transfer Actions. Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral to the field. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral to the field. If documentation is received, forward it to the field group. Do not destroy these documents. Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Request for a Release of Levy Only: Account is in ST 24 and either: No levy was issued, or A levy was issued, but is not causing an immediate hardship. If any levies were issued, but no hardship exists, as determined by IRM 5.19.4.4.10, Levy Release: General Information, do not release them. If no levy was issued, proceed to paragraph (c) below. Note: If a levy was issued through FPLP, SITLP or AKPFD, follow instructions in IRM 5.19.9, Automated Levy Programs. Notify the taxpayer the levy release is denied and inform them of their right to speak to a manager to appeal the denial. If the manager sustains the decision to not release the levy, taxpayers have the right to appeal the decision. See IRM 5.19.8, Collection Appeal Rights. Also, see IRM 5.19.1.3.2.3, Taxpayer Advocate Service (TAS). Document AMS. Request lead/manager approval to transfer the case to the field prior to updating STAUP 22 or reassigning to 6541 on IDRS: Note: The approver must document their approval in AMS Comments. Input CC STAUP 2200 to IDRS for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). ST 22 (if applicable): Input "TOI7,05,TFRO" . See IRM 5.19.5.8.4, I7 - Transfer Actions. Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral to the field. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral to the field. If documentation is received, forward it to the field group. Do not destroy these documents. Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. ST 60 and the taxpayer requests to revise the terms of the IA or the taxpayer is now unable to maintain the IA (possible CNC). Default IA. Input CC IADFL on IDRS. Note: The defaulting of an existing IA is based on the taxpayer request to revise the terms of the IA or the taxpayer is now unable to maintain the IA (possible CNC). Document AMS to show that the IA was defaulted and why. Input TC 971 AC 043 only if the taxpayer wants to revise their IA and the request meets pending IA criteria. You must document the terms of the proposed IA on AMS. See IRM 5.19.1.6.4.7, Pending IA Criteria. Reminder: The transaction date of the TC 971 AC 043 must be one day after the TC 971 AC 163 transaction date. Use posting delay code "2" when inputting the TC 971 AC 043. Request lead/manager approval to transfer the case to the field prior to updating STAUP 22 or reassigning to 6541 on IDRS: Note: The approver must document their approval in AMS Comments. Input CC STAUP 2201 to IDRS for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. ST 22 (if applicable): Input "TOI7,05,TFRO" . See IRM 5.19.5.8.4, I7 - Transfer Actions. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral to the field. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral to the field. Do not request documentation. However, if documentation is received, forward it to the field group. Do not destroy these documents. Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. The account has modules in ST 22: And ... Then ... The taxpayer requests an IA Input TC 971 AC 043 if the request meets pending IA criteria. See IRM 5.19.1.6.4.7, Pending IA Criteria. You must document the terms of the proposed IA on AMS. Request lead/manager approval to transfer the case to the field prior to updating STAUP 22 for any Notice Status modules or reassigning to 6541 on IDRS: Reminder: Prior to taking account actions you must request managerial approval. Note: The approver must document their approval in AMS Comments. ST 22 (if applicable):"TOI7,05,TFRO" . See IRM 5.19.5.8.4, I7 - Transfer Actions. Input CC STAUP 2200 to IDRS for any Notice Status modules. Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral to the field. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral to the field. Do not request documentation. However, if documentation is received, forward it to the field group. Do not destroy these documents. Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Taxpayer states Unable to Pay (Possible CNC). Document AMS. Request lead/manager approval to transfer the case to the field prior to updating STAUP 22 or reassigning to 6541 on IDRS: Reminder: Prior to taking account actions you must request managerial approval. Note: The approver must document their approval in AMS Comments. ST 22 (if applicable):"TOI7,05,TFRO" . See IRM 5.19.5.8.4, I7 - Transfer Actions. Input CC STAUP 2200 to IDRS for any Notice Status modules. Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral to the field. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral to the field. Do not request documentation. However, if documentation is received, forward it to the field group. Do not destroy these documents. Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Request for a Release of Levy Only: An immediate hardship exists (shut-off notice, eviction notice etc). See IRM 5.19.4.4.10, Levy Release: General Information. If a hardship exists, as determined by IRM 5.19.4.4.10, Levy Release: General Information, release levy upon receipt of verification. Document AMS. Request lead/manager approval to transfer the case to the field prior to updating STAUP 22 or reassigning to 6541 on IDRS: Reminder: Prior to taking account actions you must request managerial approval. Note: The approver must document their approval in AMS Comments. ST 22 (if applicable): Input "TOI7,05,TFRO". See IRM 5.19.5.8.4, I7 - Transfer Actions. Input CC STAUP 2200 to IDRS for any Notice Status modules. Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral to the field. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral to the field. Do not request documentation. However, if documentation is received, forward it to the field group. Do not destroy these documents. Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Request for a Release of Levy Only: Either: No levy was issued or A levy was issued, but is not causing an immediate hardship. If any levies were issued, but no hardship exists, as determined by IRM 5.19.4.4.10, Levy Release: General Information, do not release them. If no levy was issued, proceed to paragraph (c) below. Notify the taxpayer the levy release is denied and inform them of their right to speak to a manager to appeal the denial. If the manager sustains the decision to not release the levy, taxpayers have the right to appeal the decision. See IRM 5.19.8, Collection Appeal Rights. Also, see IRM 5.19.1.3.2.3, Taxpayer Advocate Service (TAS). Document AMS. Request lead/manager approval to transfer the case to the field prior to updating STAUP 22 or reassigning to 6541 on IDRS: Reminder: Prior to taking account actions you must request managerial approval. Note: The approver must document their approval in AMS Comments. ST 22 (if applicable): Input "TOI7,05,TFRO". See IRM 5.19.5.8.4, I7 - Transfer Actions. Input CC STAUP 2200 to IDRS for any Notice Status modules. Input TOI7,05,TFRO. See IRM 5.19.5.8.4, I7 - Transfer Actions. Note: The approver must document their approval in AMS Comments. Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral to the field. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral to the field. Do not request documentation. However, if documentation is received, forward it to the field group. Do not destroy these documents. Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site.

# Account Actions on Referral/Redirects - CSCO Employees

5.19.1.4.1.2 (12-05-2025) Account Actions on Referral/Redirects - CSCO Employees Follow the procedures below when handling an account exceeding CSCO authority levels. See IRM 5.19.1.2.6, Case Processing Authority Levels: Note: Ensure FCC is completed per IRM 5.19.1.4.4.1, Full Compliance Check. Note: Jeopardy - Cases where collection is in jeopardy (at risk) should be assigned to Field Collection. Follow instructions in IRM 5.19.1.4.1(4), Account Actions on Referral/Redirects. If ... Then ... The account is in Notice Status and request for an IA Note: This includes ST 64 accounts. Input TC 971 AC 043 if the request meets pending IA criteria. See IRM 5.19.1.6.4.7, Pending IA Criteria. Caution: Do not input a TC 971 AC 043 for an existing IA that is not reversed or terminated (A TC 971 AC 063 not followed by a TC 972 AC 063 or a TC 971 AC 163). You must document the terms of the proposed IA on AMS. Refer the case to the appropriate function. If the account balance is between ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) and ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to ACS. Input CC STAUP 2200 for all Notice Status modules. Input CC ASGNI 0120. Provide the taxpayer or representative with the ACS toll-free number. Encourage the taxpayer to call ACS as soon as possible to make arrangements. If the account balance is more than ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to the field. Input CC STAUP 2200 for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral. Do not request documentation. However, if documentation is received, forward it to the appropriate function. Do not destroy these documents. ACS: Forward correspondence received to the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Field: Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Taxpayer states Unable to Pay (Possible CNC). Document AMS. Refer the case to the appropriate function. If the account balance is between ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF) and ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to ACS. Input CC STAUP 2200 for all Notice Status modules. Input CC ASGNI 0120. Provide the taxpayer or representative with the ACS toll-free number. Encourage the taxpayer to call ACS as soon as possible to make arrangements. If the account balance is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to the field. Input CC STAUP 2200 for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral. Do not request documentation. However, if documentation is received, forward it to the appropriate function. Do not destroy these documents. ACS: Forward correspondence received to the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Field: Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Request for a Release of Levy Only: Account is in ST 22 or 24 and an immediate hardship exists (shut-off notice, eviction notice etc). See IRM 5.19.4.4.10, Levy Release: General Information. If a hardship exists, as determined by IRM 5.19.4.4.10, Levy Release: General Information, release the levy upon receipt of verification. Exception: Immediately forward ST 22 accounts to ACSS. Fax the request to the applicable ACSS Liaison based on BOD code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Refer the case to the appropriate function. Document AMS. If the account balance is between ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) and ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to ACS. Input CC STAUP 2200 for all Notice Status modules. Input CC ASGNI 0120. Provide the taxpayer or representative with the ACS toll-free number. Encourage the taxpayer to call ACS as soon as possible to make arrangements. If the account balance is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to the field. Input CC STAUP 2200 for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral. Do not request documentation. However, if documentation is received, forward it to the appropriate function. Do not destroy these documents. ACS: Forward correspondence received to the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Field: Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Request for a Release of Levy Only: Account is in ST 22 or 24 and either: No levy was issued, or A levy was issued, but is not causing an immediate hardship. If any levies were issued, but no hardship exists, as determined by IRM 5.19.4.4.10, Levy Release: General Information, do not release them. If no levy was issued, proceed to paragraph (c) below. Exception: Immediately forward ST 22 accounts to ACSS. Fax the request to the applicable ACSS Liaison based on BOD code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Notify the taxpayer the levy release is denied and inform them of their right to speak to a manager to appeal the denial. If the manager sustains the decision to not release the levy, taxpayers have the right to appeal the decision. See IRM 5.19.8, Collection Appeal Rights. Also, see IRM 5.19.1.3.2(10), For All Employees. Refer the case to the appropriate function. Document AMS. If the account balance is between ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) and ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to ACS. Input CC STAUP 2200 for all Notice Status modules. Input CC ASGNI 0120. Provide the taxpayer or representative with the ACS toll-free number. Encourage the taxpayer to call ACS as soon as possible to make arrangements. If the account balance is more than ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to the field. If any modules are in Notice Status, input CC STAUP 2200 to IDRS for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral. Do not request documentation. However, if documentation is received, forward it to the appropriate function. Do not destroy these documents. ACS: Forward correspondence received to ACSS based on BOD code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Field: Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. ST 60 and the taxpayer requests to revise the terms of the IA or the taxpayer is now unable to maintain the IA (possible CNC). Default IA. Input CC IADFL on IDRS. Note: The defaulting of an existing IA is based on the taxpayer request to revise the terms of the IA or the taxpayer is now unable to maintain the IA (possible CNC). Document AMS to show that the IA was defaulted and why. If a new IA was proposed, you must input TC 971 AC 043 if the request meets pending IA criteria and document the terms of the proposed IA on AMS. See IRM 5.19.1.6.4.7, Pending IA Criteria. Refer the case to the appropriate function. Reminder: The transaction date of the TC 971 AC 043 must be one day after the TC 971 AC 163 transaction date. Use posting delay code "2" when inputting the TC 971 AC 043. If the account balance is between ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) and ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to ACS. Input CC STAUP 2201 for all Notice Status modules. Input CC ASGNI 0120. Provide the taxpayer or representative with the ACS toll-free number. Encourage the taxpayer to call ACS as soon as possible to make arrangements. If the account balance is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to the field. Input CC STAUP 2201 for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. If contact is over the phone, inform the taxpayer verbally of the referral. If you do not speak with the taxpayer, issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to inform them of the referral. Do not request documentation. However, if documentation is received, forward it to the appropriate function. Do not destroy these documents. ACS: Forward correspondence received to ACSS based on BOD code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Field: Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site.

# Account Actions on Referral/Redirects - FA Employees

5.19.1.4.1.3 (12-05-2025) Account Actions on Referral/Redirects - FA Employees Follow the procedures below when handling an account exceeding FA authority levels. See IRM 5.19.1.2.6, Case Processing Authority Levels: Note: Ensure FCC is completed per IRM 5.19.1.4.4.1, Full Compliance Check. Note: Jeopardy - Cases where collection is in jeopardy (at risk) should be assigned to Field Collection. Follow instructions in IRM 5.19.1.4.1 (4), Account Actions on Referral/Redirects. If ... Then ... Notice Status and request for an IA Note: This includes ST 64 accounts. Input TC 971 AC 043 if the request meets pending IA criteria. See IRM 5.19.1.6.4.7, Pending IA Criteria. Caution: Do not input a TC 971 AC 043 for an existing IA that is not reversed or terminated (A TC 971 AC 063 not followed by a TC 972 AC 063 or a TC 971 AC 163). You must document the terms of the proposed IA on AMS. Refer the case to the appropriate function. If the account balance is between ≡ ≡ ≡ ≡ ≡ and ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to ACS. Input CC STAUP 2200 for all Notice Status modules. Input CC ASGNI 0120. Provide the taxpayer or representative with the ACS toll-free number. Encourage the taxpayer to call ACS as soon as possible to make arrangements. If the account balance is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to the field. Input CC STAUP 2200 for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. Inform the taxpayer verbally of the referral. Do not request documentation. However, if documentation is received, forward it to the appropriate function. Do not destroy these documents. ACS: Forward correspondence received to the appropriate ACSS site based on BOD code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Field: Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Taxpayer states Unable to Pay (Possible CNC). Document AMS. Refer the case to the appropriate function. If the account balance is between ≡ ≡ ≡ ≡ ≡ ≡ and ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to ACS. Input CC STAUP 2200 for all Notice Status modules. Input CC ASGNI 0120. Provide the taxpayer or representative with the ACS toll-free number. Encourage the taxpayer to call ACS as soon as possible to make arrangements. If the account balance is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to the field. Input CC STAUP 2200 for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. Inform the taxpayer verbally of the referral. Do not request documentation. However, if documentation is received, forward it to the appropriate function. Do not destroy these documents. ACS: Forward correspondence received to ACSS based on BOD code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Field: Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Request for a Release of Levy Only: Account is in ST 22 or 24 and an immediate hardship exists (shut-off notice, eviction notice etc). See IRM 5.19.4.4.10, Levy Release: General Information. If a hardship exists, as determined by IRM 5.19.4.4.10, Levy Release: General Information, release the levy upon receipt of verification. Refer the case to the appropriate function. Inform the taxpayer verbally of the levy release. Document AMS. If the account balance is between ≡ ≡ ≡ ≡ ≡ ≡ and ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to ACS. Input CC STAUP 2200 for all Notice Status modules. Provide the taxpayer or representative with the ACS toll-free number. Encourage the taxpayer to call ACS as soon as possible to make arrangements. If the account balance is more than ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to the field. Input CC STAUP 2200 for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. Inform the taxpayer verbally of the referral. Do not request documentation. However, if documentation is received, forward it to the appropriate function. Do not destroy these documents. ACS: Forward correspondence received to ACSS based on BOD code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Field: Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. Request for a Release of Levy Only: Account is in ST 22 or 24 and either: No levy was issued, or A levy was issued, but is not causing an immediate hardship. If any levies were issued, but no hardship exists, as determined by IRM 5.19.4.4.10, Levy Release: General Information, do not release them. If no levy was issued, proceed to paragraph (c) below. Notify the taxpayer the levy release is denied and inform them of their right to speak to a manager to appeal the denial. If the manager sustains the decision to not release the levy, taxpayers have the right to appeal the decision. See IRM 5.19.8, Collection Appeal Rights. Also, see IRM 5.19.1.3.2(10), For All Employees. Refer the case to the appropriate function. Document AMS. If the account balance is between ≡ ≡ ≡ ≡ ≡ and ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to ACS. If any modules are in Notice Status, input CC STAUP 2200 to IDRS for all Notice Status modules. Provide the taxpayer or representative with the ACS toll-free number. Encourage the taxpayer to call ACS as soon as possible to make arrangements. If the account balance is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to the field. If any modules are in Notice Status, input CC STAUP 2200 to IDRS for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. Inform the taxpayer verbally of the referral. Do not request documentation. However, if documentation is received, forward it to the appropriate function. Do not destroy these documents. ACS: Forward correspondence received to ACSS based on BOD code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Field: Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site. ST 60 and the taxpayer requests to revise the terms of the IA or the taxpayer is now unable to maintain the IA (possible CNC). Default IA. Input CC IADFL on IDRS. Note: The defaulting of an existing IA is based on the taxpayer request to revise the terms of the IA or the taxpayer is now unable to maintain the IA (possible CNC). Document AMS to show that the IA was defaulted and why. If a new IA was proposed, you must input TC 971 AC 043 if the request meets pending IA criteria and document the terms of the proposed IA on AMS. See IRM 5.19.1.6.4.7, Pending IA Criteria. Refer the case to the appropriate function. Reminder: The transaction date of the TC 971 AC 043 must be one day after the TC 971 AC 163 transaction date. Use posting delay code "2" when inputting the TC 971 AC 043. If the account balance is between ≡ ≡ ≡ ≡ ≡ ≡ and ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to ACS. Input CC STAUP 2201 for all Notice Status modules. Input CC ASGNI 0120. Provide the taxpayer or representative with the ACS toll-free number. Encourage the taxpayer to call ACS as soon as possible to make arrangements. Inform the taxpayer verbally of the referral. If the account balance is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) (IMF and BMF), transfer the case to the field. Input CC STAUP 2201 for all Notice Status modules. Reassign the account to 6541 on IDRS (Follow instructions in IRM 5.19.1.4.1(4)(b), Account Actions on Referrals/Redirects). Advise the taxpayer it could take up to 90 days before the RO contacts them. Encourage the taxpayer to make voluntary payments until the RO contacts them. Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. Inform the taxpayer verbally of the referral. Do not request documentation. However, if documentation is received, forward it to the appropriate function. Do not destroy these documents. ACS: Forward correspondence received to ACSS based on BOD code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Field: Forward correspondence received to the appropriate field group based on state mapping using the SERP, Who/Where tab to the RO by TSIGN/ZIP/STATE site.

# Taxpayer Information

5.19.1.4.2 (03-03-2025) Taxpayer Information This subsection provides procedures for changing taxpayer entity information, such as address, name and obtaining the taxpayer's contact number(s), if possible. Note: DO NOT verify/delete additional existing numbers during phone contacts. Note: If working correspondence, update the contact number as appropriate. Exception: If documentation is present that indicates contact numbers were addressed within the past 13 cycles, then you are not required to request telephone numbers. Exception: Deleting a contact number in the "HOME FIELD" or "BUSINESS FIELD" is acceptable if it is being replaced by a more current contact number. ACS and ACSS employees (includes Field Assistance employees working ACS cases): When working a ST 22, ACS case, and telephone contact indicates an incorrect contact number, use the table below to update the taxpayer account: If ... And ... Then ... The account has modules on ACS (ST 22), AMS is available and ACSWeb is open on AMS, Make changes using the AMS Update Contact tool. The account has modules on ACS (ST 22), AMS is not available and/or ACSWeb is not open on AMS, Make changes on the ACS Entity Screen. The account does not have modules on ACS, AMS is available, Make changes using the AMS Update Contact tool. The account does not have modules on ACS, AMS is not available, Make changes using IDRS CC TELEA, CC TELEC, CC TELED or CC DOALL. Note: When working an account on ACS and the telephone number is on ACS, you are not required to add the telephone number to IDRS. Note: If working correspondence, update the contact number as appropriate. CSCO, Field Assistance employees (including ACS and ACSS employees working non-ACS cases): You must attempt to secure the contact number when speaking to taxpayers (or their authorized representatives) on all accounts if there is a balance due of any kind. If working correspondence and a phone number was provided, then update account if there is a balance due. Exception: Field Assistance TAC employees only: When contact is solely for the purpose of hand-delivering a payment and the account is in ST 60. If AMS is available, you may make changes using the AMS Update Contact tool. Exception: If AMS is not available, then make changes using IDRS CC TELEA, CC TELEC, CC TELED or CC DOALL. You are not required to secure/verify telephone numbers on the following accounts: If the account is not active on IDRS. ST 03: CSRs transferring cases to ACS without ACS access. ST 12: No balance due modules. This also includes instances where the account balance is resolved within the same day, contact numbers are not required. Example: Payment Tracer - money located to full pay the balance, or on-line adjustment full paying the balance due, ST 12. ST 22, 23 or 24: CSRs transferring cases to ACS without ACS access. ST 26: Assigned to an RO. See IRM 5.19.1.4.1(5), Account Actions on Referral/Redirects. ST 71: Unless modules in other statuses are present. ST 72. Note: The TC 520 Closing Code Chart determines where the case resides: CDP/Appeals, Bankruptcy/Litigation, Tax Court or a Civil Penalty with Appeal Rights. Follow the TC 520 Closing Code Chart in Document 6209, IRS Processing Codes and Information, for the definitions of the CC to ensure the case is routed properly. Secure the contact number if mixed statuses are present.

# Entity and Address Changes

5.19.1.4.2.1 (09-09-2019) Entity and Address Changes For all oral statements regarding entity changes, see IRM 3.13.5.28, Entity Changes from Oral Statements, IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change Requirements, IRM 3.13.5.29.1, "Oral" Statement/Telephone Contact Address Change Requirements for MFJ Accounts, and IRM 3.13.2.4.6, Change of Address. For correspondence requests, see IRM 3.13.5.49, Updating Address Records. For BMF correspondence requests, see IRM 3.13.2.4.6, Change of Address. For all other accounts, see IRM 21.1.3.20, Oral Statement Authority. If the account is in ST 26, do not change the Collection Location Code (CLC); only make the address change. The revenue officer makes the CLC change when they close their case control. For operations other than Compliance, if a taxpayer moves outside the campus jurisdiction, change the address, but do not change the CLC field if there are balance due accounts in ST 48, 6X, 71 or 72. Refer to the Collection Operation at your campus to make a decision on changing the CLC. Indicate on the routing slip, or Form 4442, Inquiry Referral, the reason for referral and include your name and phone number in case contact is required. When working IAs with a Form 9465, Installment Agreement Request, if the address on the form is different than the address on CC ENMOD, and the customer checked the box indicating an address change, input the new address on IDRS. DO NOT change the address if the address is different, but the box is not checked, notate address in AMS comments. Using CC ENREQ with: Doc. Code 63 allows the change of the address Doc. Code 50 allows the change in the CLC If you do not input the change to the CLC using Doc. Code 50, the account remains at the campus where the IA was established; for additional information regarding use of Doc Codes 50 and 63 for an address change and the CLC also requires change, see IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG. Follow the if and then chart below when a taxpayer notifies you of an address change on an existing IA. See the Post of Duty Listing on SERP, or Document 6209, IRS Processing Codes and Information, pages 11-1 through 11-5 for AOTO assignment: If ... And ... Then ... The account is not in ST 60, 61, 63, or 64 The account already transferred to the new campus Input the IA using CC IAGRE The new address is within the current Territory Office jurisdiction The account is in ST 60 or 63 Input the new address using CC ENREQ, document code 63 The new address is within the current Territory Office jurisdiction The account is in ST 61 or 64 and the cause of the suspension or default is remedied by the taxpayer Example: Missed payment(s) made up Input the new address using CC ENREQ, Doc. Code 63 Reinstate the IA For a reinstated or revised IA, revise the user fee code to "R" and the user fee paid code to "N" , using CC IAREV, unless the origination fee is still due. The new address is within the current Territory Office jurisdiction The account is in ST 61 or 64 and the cause of the suspension or default is NOT remedied by the taxpayer Example: Missed payment(s) Input the new address using CC ENREQ, document code 63 If speaking to the taxpayer, advise them to comply with the terms of their IA Example: Make up missing payments Secure payment by following related guidelines: IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs The new address is outside the Territory Office jurisdiction The account is in ST 60 or 63 OR The account is in ST 61 or 64 and the cause of the suspension or default is remedied by the taxpayer Input the address using CC ENREQ and Doc. Code 63 Reinstate the ST 61 or 64 IA For a reinstated or revised IA, revise the user fee code to "R" and the user fee paid code to "N" , using CC IAREV unless the origination fee is still due. The new address is outside the Territory Office jurisdiction The account is in ST 61 or 64 and the cause of the suspension or default is NOT remedied by the taxpayer Input the address using CC ENREQ and Doc. Code 63 Take no action if the account is in ST 64 When speaking to the taxpayer advise them to comply with the terms of their IA Example: Pay the unpaid IA payments IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs The BOD code change does not affect the IA, Installment Agreement Accounts Listing (IAAL), or the campus monitoring it. When the case updates to ST 60, the Collection Location Code (CLC) is set. When the account becomes full paid, the account will move to the appropriate campus if another balance due account generates. Example: Taxpayer is a TS taxpayer living in California and enters into an IA; the Fresno Campus generates each CP 521, Installment Agreement Reminder Notice, and works the account if issues related to it arise on the IAAL. The following year, the taxpayer files Form 1040, U. S. Individual Income Tax Return, with Schedule C, Profit or Loss From Business, the BOD in which the taxpayer files, therefore, changes from TS to SB/SE. The IA remains at the Fresno Campus, not moving to the Ogden Campus. When the balance due is full paid, the account moves to the Ogden Campus if another balance due account generates in the future. If AMS is used, the Primary Address Change Indicator is required when: The IMF entity shows filing status 2 in the most current name line AND The IMF address change is for the primary taxpayer, but not the secondary taxpayer. In this scenario, input a "1" when using CC INCHG, or check the box on the Update Contact Tool when using AMS. Failure to use the indicator also changes the secondary taxpayer address; for more information, see IRM 3.13.5.58, Inputting Domestic Address Changes.

# Determine Correct Tax Liability

5.19.1.4.3 (07-11-2025) Determine Correct Tax Liability The taxpayer may indicate verbally or in writing the tax liability is questionable, such as: They do not owe the balance due, They dispute the amount owed, or They do not know why they have a balance due. Do not pursue collection if you are not able to determine the correct tax liability. However, you must address any delinquent returns as well as secure updated addresses and telephone number to update the account with current information. See IRM 5.19.1.4.2, Taxpayer Information. Allow the taxpayer an opportunity to dispute a liability they do not agree with by following the appropriate process described in the following paragraph. Exception: If account history shows the taxpayer was previously allowed time to dispute their liability, but failed to submit a claim (or follow the appropriate process per the following paragraph) within 60 days, since the last history, and it is apparent the taxpayer is attempting to delay collection, pursue collection. See IRM 5.19.1.6.4.7.2.1, Solely To Delay. Follow the instructions below if you determine the tax liability is questionable and a referral to another office is appropriate. Input CC STAUP to suspend further notices for 60 days prior to referring the balance due inquiry to another office/area; see paragraph (6) below). If ... Then ... Tax liability previously paid, See IRM 5.19.1.4.3.1, Tax Liability Previously Paid Taxpayer Advocate Service (TAS) criteria, See IRM 21.1.3.18, Taxpayer Advocate Service Case Criteria Innocent Spouse, See IRM 5.19.1.5.18, Innocent Spouse Collection appeal, See IRM 5.19.8, Collection Appeal Rights Adjustment, See IRM 5.19.1.4.3.2, Adjusting Tax for a Balance Due ASFR or ASFR reconsideration (taxpayer filed a return after the ASFR assessment was made), See IRM 5.18.1, Automated Substitute for Return (ASFR) Program Automated Underreporter (AUR), See IRM 21.3.1.6.40, IMF Underreporter Notices and Letters. SFR - Taxpayer disputes the assessment, See IRM 5.18.1, Automated Substitute for Return (ASFR) Program, and SERP, Who/Where, ASFR - Reconsideration Returns - Centralized Processing Sites The taxpayer claims income as wages and the employer reported the income made to a subcontractor, Determine if the taxpayer qualifies for a Form SS-8, Determination of Worker Status for Purpose of Federal Employment Taxes and Income Tax Withholding, determination and referral; for detailed procedures, see IRM 21.7.2.5.3(1)-(3), Worker Classification Determinations. Audit Reconsideration, See IRM 21.5.10.4.3, Audit Reconsiderations, or Use the Exam Project Code Search to assist taxpayers with closed Examination issues. See IRM 4.13.1.3.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function. Note: ACS employees may follow IRM 5.19.1.4.3.3, ACS Procedures for Accessing CEAS on Closed Examination Cases. CSED Reconciliation or Verification needed, The CSED is normally ten years from the date of an assessment; however, a number of events, such as the filing of an Innocent Spouse claim or bankruptcy, will suspend the ten year period. Guidance for determining the CSED can be found in IRM 25.6.1.12, Collection Statute Expiration Date (CSED), or IRM 5.1.19, Collection Statute Expiration. If the account meets the criteria listed in IRM 5.19.10.4(8), Collection Statute Expiration Date (CSED) Verification and Correction, refer it to a CSED Specialist per: SERP, under Who/Where tab, CSED Referrals - Campus Taxpayer disagrees with the Failure to File (FTF), Failure to Pay (FTP), and/or Failure to Deposit (FTD) penalties, Determine whether the taxpayer meets Reasonable Cause abatement criteria. See IRM 20.1.1, Introduction and Penalty Relief. Note: When considering requests for relief from the FTF, FTP, and/or FTD penalties, determine if the taxpayer is eligible for the first time abate (FTA) administrative waiver using the Reasonable Cause Assistant (RCA), when applicable. See IRM 20.1.1.3.1, Unsigned or Oral Statement Requests for Penalty Relief, IRM 20.1.1.3.6, Reasonable Cause Assistant (RCA), and IRM 20.1.1.3.3.2.1, First Time Abate (FTA). Exception: ACSS employees should refer to IRM 5.19.6.12.5, Penalty Abatement or Appeal Abatement Denial for Forms 8288, 8804, 8805, for penalty abatement requests involving: Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests (MFT 17), Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) (MFT 08), and/or Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax (MFT 08). Note: If the taxpayer requests an IA that meets pending IA criteria, input TC 971 AC 043 before referring the account to another office. See IRM 5.19.1.6.4.7, Pending IA Criteria. If there is an open control base, contact the employee for case processing instructions. See IRM 21.5.2.3(5), Adjustment Guidelines - Research. Note: If the account has a TC 971 AC 043, and is controlled in "M" status and you can resolve the account, there is no need to contact the employee. Use CC STAUP to interrupt the normal notice routine by delaying, accelerating or skipping notices. Employees can request a notice be stopped by taking the following actions: Prepare Form 4442, Inquiry Referral /Letter 4442-C, Inquiry Referral. See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442. Forward Form 4442, Inquiry Referral /Letter 4442-C, Inquiry Referral, to Output Review at the appropriate campus prior to the Wednesday before the 23-C date. Note: If time does not allow forwarding Form 4442, Inquiry Referral /Letter 4442-C, Inquiry Referral, contact Output Review by telephone prior to 10:00 am the Wednesday before the 23-C date. Form 4442, Inquiry Referral /Letter 4442-C, Inquiry Referral, must be received in the campus Output Review Unit by the Wednesday before the 23-C date of notice. Notices not selected for review are mailed throughout the week. Notices selected for review are held until the Friday before the 23-C date.

# Tax Liability Previously Paid

5.19.1.4.3.1 (12-20-2022) Tax Liability Previously Paid When a taxpayer indicates they previously paid the tax liability and the payment or credit is not showing on the account; review additional information regarding payment tracers, see IRM 21.5.7.3, Missing Payments Research. If payments were made through the Lockbox bank, see IRM 21.5.7.3.4.4, Lockbox Payments, and follow if and then chart below. If ... And ... Then ... An ACS case (ST 22), The taxpayer is on the phone, Ask the taxpayer to submit a copy of the front and back of any cancelled check, money order, or cash receipt (via DUT or EEFax) while on the call. See IRM 5.19.1.2(13), Balance Due Overview. If the taxpayer cannot provide documentation while on the call, give the taxpayer an appropriate deadline and ACSS address based on BOD code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping) to mail a copy. Move to E2 or E3 ACS inventory as appropriate with a 45-day follow-up. ACS case (ST 22), Correspondence indicates payment was made, Send Correspondex Letter 167-C, Payment Missing; Copy of Check/Money Order/ Cashier's Check Requested, requesting a copy of the cancelled check. Move to E2 or E3 ACS inventory as appropriate with a 45-day follow-up. Non ACS cases, The taxpayer is on the phone, Ask the taxpayer to submit a copy of the front and back of any cancelled check, money order, or cash receipt (via DUT or EEFax) while on the call. See IRM 5.19.1.2(13), Balance Due Overview. If the taxpayer cannot provide documentation while on the call, give the taxpayer an appropriate deadline. Input TC 470. Provide the address for mailing. Non ACS cases, Correspondence indicates payment was made, Send Letter 167-C, Payment Missing; Copy of Check/Money Order/ Cashier's Check Requested, requesting a copy of the cancelled check. Input TC 470. Upon receipt of the cancelled check, money order, or cash receipt, research for posting: If located, move the credit as appropriate; if an outstanding balance still exists after the credit transfer, resolve the remaining balance due as appropriate. If payment resolves the total liability, but is not found, follow procedures and input TC 470 cc 93; for additional information, see IRM 21.5.7.4.6.9, Payment Not Located. If the payment does not resolve the liability and is not found, follow procedures and input TC 470 if not already input per paragraph (1) above, with no cc, and take appropriate actions to resolve the remaining balances; for additional information, see IRM 21.5.7.4.6.9(3), Payment Not Located. If you are unable to locate a payment made through the Electronic Federal Tax Payment System (EFTPS) refer to IRM 21.5.7.4.2, Payment Tracer Referrals to Hardcore Payment Tracer Function (HPTF).

# Adjusting Tax for a Balance Due

5.19.1.4.3.2 (10-02-2023) Adjusting Tax for a Balance Due If an adjustment to the tax is required, follow the appropriate adjustment procedures: IRM 21.5, Account Resolution IRM 21.6, Individual Tax Returns IRM 21.7, Business Tax Returns and Non-Master File Accounts Note: If tax liability is satisfied and there is an outstanding NFTL, see IRM 5.19.4.6.5, Lien Releases. Note: Provide the taxpayer Pub 4235, Collection Advisory Offices Contact Information, if the taxpayer has additional questions about the NFTL or refer the taxpayer to IRS.gov to retrieve the publication. If the taxpayer disputes a balance due as a result of an SFR/ASFR assessment, and claims they filed with their spouse, prepare Form 4442, Inquiry Referral, and forward it to SFR/ASFR. See IRM 5.19.1.3.5(14), For Other Account Issues Requiring Referrals or Redirect, for processing sites. If the taxpayer disagrees with the assessment and has not previously filed, advise them to prepare and file an original return showing the correct income, exemptions, filing status, and deductions. An SFR/ASFR assessment can be identified by the following: TC 150 for .00 with literal "SFR" next to it, or TC 971 AC 143 (for cases started after 7/1/2018). Tax class 2 with Doc Code 10 in the DLN. Blocking series 000-299. No AGI present on the module. TC 290 (Collection ASFR assessment) or TC 300 (Examination SFR assessment) with blocking series 540-549 or 640-649. For addresses to which ASFR reconsiderations requests/cases are sent, see SERP, Who/Where, ASFR - Reconsideration Returns - Centralized Processing Sites. TC 599 with cc 088, no response to ASFR notifications. TC 599 with cc 089, taxpayer filed an original return. If you receive a reconsideration of an Examination SFR, follow appropriate procedures. See IRM 4.13.1.4.14, Closing Procedures. Note: If the taxpayer files a return after TC 599 cc 089 is input, this is considered an amended return, not a reconsideration. Do not route these to ASFR. See IRM 21.3.3.4.8.2.1, Compliance Criteria for Amended Returns/Claims and/or Balance Due Correspondence. TC 599 with cc 013, indicates taxpayer agreed to the proposed assessment. If the ITAS in Field Assistance working the account does not have a Form 809 Book, Receipt for Payment of Taxes, they do the input online. If the ITAS does have a Form 809 Book, they prepare Form 4442, Inquiry Referral, and submit it to their manager for approval and assignment for the input.

# ACS Procedures for Accessing CEAS on Closed Examination Cases

5.19.1.4.3.3 (11-02-2020) ACS Procedures for Accessing CEAS on Closed Examination Cases Correspondence Examination Automation Support (CEAS), is a web-based application that was developed to enhance the examination process. CEAS interacts with Report Generation Software (RGS), an audit software program that supports an electronic case file and is used from pre-audit through case closure, and is used to access CEAS. ACS employees may access CEAS on closed Examination cases to provide access to the Tax Examiner's notes. This will enable them to inform taxpayers of the issues raised on the audit and advise them of the documentation that can be submitted for the audit reconsideration process. Note: If you do not have access to CEAS/RGS (or CEAS/RGS is not available), follow procedures in the fifth row of the table under IRM 5.19.1.4.3(4), Determine Correct Tax Liability (labeled "Audit Reconsideration" ). Closed Examination cases may be identified by AIMS ST 90. See 6209, Section 12 – Examination, 5-5 – Audit Information Management System (AIMS) - Status and Location. Caution: DO NOT input changes to Examination cases on CEAS. See IRM 4.10.15.2.1, User Support for RGS and CEAS, and IRM 4.10.15.4, Requesting Access to RGS and CEAS, for information concerning system access. Note: Users must login to CEAS through RGS at least every 45 days or the account will be disabled. Look up the SSN (including dashes) of the Closed Exam case. Select the View Detail icon in the response displayed. Select the "RAR" file. Print the PDF file. Mail the PDF file to the taxpayer. See IRM 21.3.3.4.16, Outgoing Correspondence, and IRM 21.1.3.9, Mailing and Faxing Tax Account Information. Note: Fax the PDF file to the taxpayer if they request it. The date listed is the date all the files were loaded to CEAS/RGS. File names contain the actual use date. Basic Examination Statuses and Letters: If ... Then ... AIMS ST 10, Letter 566, Initial Contact Letter (ICL), issued. This is the first letter sent to the taxpayer to notify them of an audit. AIMS ST 22, Letter 525, General 30 Day Letter, issued. It represents the second letter for the audit. The taxpayer is given a detailed computation of the amount of their tax and is informed of the courses of action they can take if they do not agree with the proposed adjustment. AIMS ST 24, Letter 3219-C, Statutory Notice of Deficiency, issued. This notice is formally proposing the assessment. This is the taxpayer's last opportunity to respond prior to assessment. Letter 555, Notification of Findings Based on Taxpayer Data - Tax Liability may be sent if the taxpayer responds to the statutory notice, but the information submitted was not sufficient to change liability. Literals: If the Account is ... Then ... On ACS (IDRS ST 22), Input "OADT, 00,ACSCES" Not on ACS (IDRS ST 22), Use ACTON to input ENMOD history item "ACSCEAS" Document AMS History with the CEAS information shared with the taxpayer. Example: Accessed CEAS/RGS. Mailed/Faxed TP Exam report for 30/201712. Example: Accessed CEAS/RGS. Based on CEAS data, advised TP to send in birth certificate for dependent.

# Tax Liability Determined

5.19.1.4.4 (04-28-2008) Tax Liability Determined This subsection provides the steps for continuing the interview/research process for a balance due and/or return delinquency account.

# Full Compliance Check

5.19.1.4.4.1 (12-05-2025) Full Compliance Check A full compliance check (FCC) is required to identify if the taxpayer filed and paid all types of tax, penalties and interest for which they are liable. Research IDRS to check for cross-reference IMF/BMF TINs. Ensure balance due and return delinquency modules, including cross-reference taxpayer identification numbers displayed on all MFs, are identified. Document full compliance check on AMS. Always review comments on AMS and IDRS to determine whether a FCC was previously performed. If completed within the last 90 days, it is not necessary to perform it again. Note: For ACS users, ensure you also review the ACSWeb Comments screen. Establish whether the taxpayer filed all returns as required in IRM 5.19.2.6.4.5, IMF - Determining Liability, and IRM 5.19.22.5.3, BMF Return Delinquency Responses and Inquiries, or a module was closed or can be closed, with a satisfying transaction code. Individuals in business as sole proprietors must be in compliance with both individual and business filing requirements, including the following guidelines: If TDI modules closed with a TC 598, you must satisfy these modules by securing a tax return or making a determination the taxpayer is not required to file. If the taxpayer is required to file, request the returns and reverse the TDI modules with a TC 592 with no cc. Determine liability to file; for IMF, see IRM 5.19.2.6.4.5, IMF - Determining Liability. For BMF, see IRM 5.19.22.5.3, BMF Return Delinquency Responses and Inquiries. Note: If no MFT 32 or TC 971 AC 111 is present, request the return. If liable, the taxpayer must file the current tax return before an IA is established. When speaking to the taxpayer, address compliance on current tax return filing as follows: If the taxpayer contact date is... Then ... It is before: The return due date, or approved extension date (TC 460) (IMF), or The return due date (BMF), Ask the taxpayer if the return was filed: If "Yes" , ask if it is a balance due or refund return and when it was filed, If a refund return (regardless of when filed), proceed with the case disposition. If a balance due return and filed ten weeks ago (or less), include the liability in the case disposition. If a balance due return and filed more than ten weeks ago, document AMS and continue with normal case processing; securing the return is not required. If "No" , continue with normal case processing; securing the return is not required. It is within: 10 weeks of the return due date, or approved extension date (TC 460) (IMF), or 20 weeks of the return due date (BMF), Ask the taxpayer if the return was filed: If "Yes" , ask if it is a balance due or refund return and when it was filed. If a refund return (regardless of when filed), proceed with the case disposition. If a balance due return was filed ten weeks ago (or less), include the liability in the case disposition. If a balance due return was filed more than ten weeks ago and it has not posted, you cannot grant an IA without securing them. The taxpayer does not meet pending IA criteria. See IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria. Note: If an IMF taxpayer filed electronically and it is prior to cycle 20, an IA may be granted if all other criteria is met; include the liability in the case disposition. See IRM 5.19.1.6.4.15(4)(d), Pre-Assessed IA Requests. Note: If the taxpayer is eligible for CNC hardship but has unfiled returns, IRM 5.19.17.2.4(4)-(5), CNC Unable to Pay - Hardship. If "No" the taxpayer has not filed all required returns; you cannot grant an IA without securing them. The taxpayer does not meet pending IA criteria. See IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria. Note: If the taxpayer is eligible for CNC hardship but has unfiled returns, IRM 5.19.17.2.4(4)-(5), CNC Unable to Pay - Hardship. It is more than: 10 weeks after the return due date, or approved extension date (TC 460) (IMF), or 20 weeks of the return due date (BMF), The taxpayer has not filed all required returns; you cannot grant an IA without securing the returns. The taxpayer does not meet pending IA criteria. See IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria. Note: If the taxpayer is eligible for CNC hardship but has unfiled returns, IRM 5.19.17.2.4(4)-(5), CNC Unable to Pay - Hardship. While working correspondence, compliance should be addressed on the current tax return as follows: If ... Then ... It is before: The return due date, or approved extension date (TC 460) (IMF), or The return due date (BMF), Process the correspondence. Continue with normal case processing; securing the return is not required. It is within: 10 weeks of the return due date, or approved extension date (TC 460) (IMF), or 20 weeks of the return due date (BMF), Process the correspondence. Continue with normal case processing; securing the return is not required. It is more than: 10 weeks after the return due date, or approved extension date (TC 460) (IMF), or 20 weeks after the return due date (BMF), The taxpayer has not filed all required returns; you cannot grant an IA without securing the returns. The taxpayer does not meet pending IA criteria. See IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria. Send an appropriate Correspondex letter requesting the return. Advise the taxpayer an IA cannot be considered at this time. Note: If the taxpayer provides a financial statement that shows they meet CNC hardship criteria, follow the procedures in IRM 5.19.17.2.4(4)-(5), CNC Unable to Pay - Hardship. If the taxpayer is liable to file and needs income information to file the return, use the Transcript Delivery System (TDS); for additional information, see IRM 21.2.3, Transcripts. TDS delivers tax account and return information to the taxpayer with an appropriate cover letter. If the taxpayer is liable to file, instruct them to file using the table below: If... Then... There is a balance due and all modules are in Notice Status, or All unfiled returns are in Status 02 (Return Delinquency), Advise the taxpayer to mail the missing return to the appropriate CSCO mailing address. There is a balance due and at least one module is in ST 22, or At least one unfiled return is in ST 03 (TDI), Advise the taxpayer to mail the missing return to the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). There are no balance due modules, including accounts where it is assigned 8000 but there is no Dummy TC 150 present on the module, Advise the taxpayer to mail the missing return to the appropriate address using SERP, Who/Where, Where to File - Forms and Payments. The unfiled return delinquency is in ASFR and the taxpayer has received an ASFR notice, Advise the taxpayer to mail the return to ASFR site's address that appears on the notice. See IRM 5.18.1.6.1(1), ASFR TC 971 AC 143, for instructions on how to identify an ASFR started case. Employees must use the Express Filing Compliance Check when performing the compliance check to determine if IA criteria is met. See IRM 5.19.1.4.4.1.1, Express Filing Compliance Check. Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Express Filing Compliance Check

5.19.1.4.4.1.1 (12-05-2025) Express Filing Compliance Check Employees may use the Express Filing Compliance Check when performing the compliance check for IAs. Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Express Filing Compliance Checks will be performed using the following guidelines: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Taxpayers who meet the above criteria, have no other filing compliance issues and otherwise qualify for an IA, will be considered to be in filing compliance. The Express Filing Compliance Check does not apply to: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: Taxpayers who are not in filing compliance (per the above criteria) do not qualify for Pending IA criteria and do not qualify for treatment under these procedures.

# ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

5.19.1.4.4.1.2 (09-14-2021) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Balance Due Taxpayer Education (Cause and Cure)

5.19.1.4.4.2 (05-22-2025) Balance Due Taxpayer Education (Cause and Cure) If the taxpayer requests information about how to prevent future tax delinquencies, it is important to determine what caused the current balance due or return delinquency; once you understand the reason for the problem, you can recommend a cure or plan of action the taxpayer can follow to prevent the problem from recurring. Document in AMS comments if cause, cure and compliance (CCC) was completed. If the account is a balance due, it is important to remember, in general, tax withheld from wages, pension, or annuity income, estimated tax payments, or a combination of both must constitute either 90% of the tax liability for the taxable year or 100% of the tax liability for the preceding taxable year; for further guidance and exception criteria: See IRM 20.1.3.3.1.1, Determining the Required Annual Payment See IRM 20.1.3.4.1.1, Determining the Required Payment Amount If the account is a return delinquency or there are unfiled returns due within the period specified in IRM 5.19.2.6.4.5, IMF - Determining Liability, or IRM 5.19.22.5.3.1, BMF Response with No Returns, educate the taxpayer about their filing requirements; for additional information. IRM 5.19.1.4.4.1, Full Compliance Check. You must do this when speaking to the taxpayer via phone or when answering correspondence. The following are typical examples of causes and cures: Causes ... Cures ... The taxpayer does not have enough income tax withheld from wages. Inform the taxpayer if they incur any additional tax liability or fail to file any future tax year returns, the IRS can issue a notice to their employer directing the employer to withhold at the highest rate. Advise taxpayer to correct Form W-4, Employee's Withholding Certificate. They can use this to increase their withholding by having additional tax withheld each pay period. The taxpayer can calculate the proper withholding by using the Tax Withholding Estimator at IRS.gov. Remind taxpayers, when applicable, they may withhold from their Social Security, Unemployment, etc., with Form W-4 V, Voluntary Withholding Request. The taxpayer adjusted withholding during the year, but still owes tax on the current year because of the withholding rate for the earlier part of the year. Advise the taxpayer to confirm withholding is correct to avoid future delinquencies. The taxpayer can calculate the proper withholding by using the Tax Withholding Estimator at IRS.gov. The taxpayer does not make estimated tax payments because they are unaware of or do not understand the requirements. Advise the taxpayer they may be subject to estimated tax payment requirements. Refer them to Form 1040-ES, Estimated Tax for Individuals. If the taxpayer has internet access, advise taxpayer to access the following Publications via IRS.gov: Pub 334, Tax Guide for Small Business, and/or Pub 505, Tax Withholding and Estimated Tax. for taxpayers with interest, dividend, and other non-wage income; for additional information regarding estimated tax, see IRM 21.6.3.4.2.3, Estimated Tax (ES). If the taxpayer does not have internet access, then offer to send these publications. The taxpayer is not making Federal Tax Deposits for employment, excise or corporate taxes. Advise the taxpayer they may be subject to FTD requirements. See IRM 21.7.2.3.4, Deposits. If the taxpayer has internet access, advise taxpayer to access the following Publication via IRS.gov: Pub 15, Circular E, Employers Tax Guide. Note: If a business, other than a sole proprietorship, explain the officers or partners of the business can be held personally liable for unpaid trust fund taxes by being assessed a TFRP by an RO. If the taxpayer does not have internet access, then offer to send this Publication. The taxpayer did not file because they did not know how to complete a tax form. Advise the taxpayer assistance is available each filing season: Through VITA or TCE for IMF taxpayers. Note: See IRM 21.3.4.11(2), Return Preparation Referrals, and IRM 21.3.5.4.4.1, Directing Taxpayers to Taxpayer Assistance Centers (TAC). The taxpayer states they do not have the income information to file prior year returns. Provide income information via TDS, or CC IRPTRW; if needed, send the corresponding tax forms via ELITE, see IRM 21.2.1.10, Enterprise Logistics Information Technology [ELITE]. Document in AMS comments cause, cure and compliance (CCC) was completed.

# Balance Due Collection Statute Expiration Date (CSED) Considerations

5.19.1.4.4.3 (11-30-2020) Balance Due Collection Statute Expiration Date (CSED) Considerations You must consider the Collection Statute Expiration Date (CSED) when addressing a balance due account. The CSED is a time period established by law to collect taxes. The CSED is normally ten years from the date of an assessment; however, a number of events, such as the filing of an Innocent Spouse claim or bankruptcy will suspend the ten year period. Guidance for determining the CSED can be found in IRM 25.6.1.12, Collection Statute Expiration Date. If full payment cannot be secured by the CSED, and the taxpayer has some ability to pay, the government can grant a partial PPIA. If any modules will not be full paid prior to the CSED and the taxpayer has some ability to pay, consider a PPIA. See IRM 5.19.1.6.5, PPIA. If a PPIA is being considered, a financial statement is required to determine the taxpayer's ability to pay, you must use the IAT Compliance Suite Payment Calculator or CC ICOMP to calculate full payment and determine if the account will full pay before any CSED expires.

# Balance Due Collection Mail Procedures

5.19.1.4.5 (11-02-2020) Balance Due Collection Mail Procedures Collection clerks use IRM 5.19.16.5, SBSE Fast Scan Procedures Overview, to process incoming mail. "First Read" procedures are no longer used.

# Unpostable Identification and Resolution

5.19.1.4.6 (11-30-2020) Unpostable Identification and Resolution Each IDRS transaction is subjected to a series of validity checks prior to posting to the Master File. Unpostables are transactions that cannot post to the IDRS Master File. A transaction is termed unpostable when it fails to pass any of the validity checks and is then returned to the campus for corrective action(s). See IRM 21.5.5, Unpostables. An unpostable transaction will appear in the Pending Transaction Section of CC TXMODA, along with a pending transaction identification code. The format includes the letter U followed by a three-digit numeric code (UNNN) called an unpostable code (UPC). A UPC may also be followed by a Reason Code (RC), a one-digit number between 0 and 9. The UPC and RC indicates the cause of the unpostable. UPC and RCs definitions are listed in Document 6209, Section 8B Master File Codes (Unpostable and Resequence), and the IAT Code Search Index (CSI) Tool. Employees are responsible for: Recognizing the reason for unpostable conditions, Preventing unpostable conditions when transferring payments and making changes to taxpayer's accounts, and Resolving unpostable conditions created by adjustment actions. Employees may encounter unpostables when answering taxpayer inquiries, or when their own adjustment case is returned for resolution. If after research, it is determined there is no corrective action to be taken to the unpostable condition, the open control base on CC TXMODA must be closed. See IRM 21.5.5.4.2, Resolving Unpostables. It is critical that all unpostable cases are worked within seven business days of receipt (or identification). Managers should refer to IRM 1.4.20, Filing & Payment Compliance Managers Handbook, for managerial review and oversight of unpostable resolution.

# Balance Due Special Considerations

5.19.1.5 (05-01-2023) Balance Due Special Considerations This subsection provides additional guidelines for handling balance due accounts for the following types of casework: Types of Casework NMF Balance Due Accounts Insolvency issues Deceased Taxpayers TFRP issues Credit Offset (TC 130) FERDI issues Disaster/Emergency Relief Military Deferment Tax Court Cases Killed in Terrorist Action (KITA), Killed in Action (KIA), and Astronauts Killed in the Line of Duty Taxpayers Taken Hostage in Terrorist Action (HSTG) Criminal Investigation Division Indicators (CID) on balance due cases LLC Accounts Criminal Restitution Assessments Affordable Care Act Erroneous Refunds Innocent Spouse Passport Certification in Case of Certain Tax Debts Pension Benefit Plans Private Debt Collection Special Compliance Personnel (SCP) Program CSCO Manual Refund Processing Deferred Social Security Tax

# NMF Balance Due Accounts

5.19.1.5.1 (04-28-2008) NMF Balance Due Accounts The Automated Non-Master File (ANMF) System is an accounting and data control of NMF accounts. The following instructions pertain only to automated NMF accounts. NMF accounts are established by Accounting Operations and maintained on the ANMF database for accounting of the tax assessments and collection of revenue. A NMF account reflects an assessment of tax from a return or another source document and, by itself, usually does not represent the entire liability for a tax period. A separate NMF account establishes for each additional tax assessment. NMF is subject to the same examination, criminal investigation, and general data processing criteria as the MF. Input a history item on the ANMF System for each period involved whenever an action is taken on the account. Caution: Any NMF account on IDRS, regardless of status, is only an information item and not necessarily an accurate picture of the current status of the account.

# NMF Notice Responses

5.19.1.5.1.1 (11-18-2021) NMF Notice Responses NMF responses are received from a taxpayer due to a notice issued by Accounting Operations. Note: For calls regarding NMF notices received other than via 833-972-8965, the CSR may answer questions if they have the ability and expertise to do so; if not, ask the taxpayer to call 833-972-8965, at which a specialist is available to help. DO NOT REFER CALLS ON OTHER ISSUES TO THIS NUMBER. ALSO, THIS TOLL FREE NUMBER IS FOR CALLS FROM TAXPAYERS OR TAXPAYER REPRESENTATIVES ONLY; for additional information, see IRM 21.7.12.5.1, NMF Toll-Free and Non Toll-Free Number. Review CC ENMOD on the MF for a TC 130 ("V-" freeze) on all responses; if TC 130 is not present, follow procedures for input instructions. See IRM 5.19.10.3, Credit Offsets. Take the following actions on AAB (CC SUMRY) due on NMF accounts less than established criteria; for additional information for balance due amounts for individuals or businesses, see IRM 5.19.1.5.1.1, NMF Notice Responses. If ... Then ... The taxpayer states they are unable to pay Complete Form 3177, Notice of Action for Entry on Master File, to request the account be placed in CNC status (TC 530). Forward Form 3177, Notice of Action for Entry on Master File, to Accounting Operations using Form 3210, Document Transmittal Note: If taxpayer does not qualify for a CNC Exception 5.19.17.2.4.1(1), CNC Exception Processing), you must review their financial statement to determine if taxpayer qualifies for a CNC, IRM 5.19.17, Campus Currently Not Collectible and Offers in Compromise. If taxpayer qualifies for a CNC advise the taxpayer collection action will not be pursued at this time; however, penalty and interest continue to accrue. Inform the taxpayer they will receive a yearly reminder notice via regular mail. Input history on the ANMF System. The taxpayer requests additional time to pay Send Letter 681-C, Proposal to Pay Later Accepted, accepting the taxpayer's proposal to pay Note: The maximum time to allow for a Short Term Payment Plan is 180 days. Ask the taxpayer to place an "N" after their taxpayer identification number when making a payment and enclose a copy of this letter. Advise the taxpayer a final notice will be issued; however, collection action will not be pursued at this time. Forward to Accounting Operations, via Form 3210, Document Transmittal, Form 3177, Notice of Action for Entry on Master File, requesting input of TC 530, and Form 4442, Inquiry Referral, requesting the fourth notice is issued. Input history on the ANMF System. The notice response indicates a deceased, bankrupt or incarcerated taxpayer Send Form 4442, Inquiry Referral, via Form 3210, Document Transmittal, to Accounting Operations requesting a TDA be issued regardless of the dollar amount. Input history on the ANMF System. Take the following actions on NMF responses with an AAB (CC SUMRY) due of more than ≡ ≡ ≡ ≡ ≡ for individuals and ≡ ≡ ≡ ≡ ≡ ≡ for businesses: If ... Then ... The taxpayer requests additional time to pay Send Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, and advise they make payments when they can; however, a request is being referred to the field for processing the taxpayers request. Ask the taxpayer to place an "N" after their taxpayer identification number when making a payment and enclose a copy of this letter. Advise the taxpayer a final notice will be issued. Prepare and send Form 4442, Inquiry Referral, via Form 3210, Document Transmittal, to Accounting Operations requesting a fourth (final) notice be issued; Input history on the ANMF System. The taxpayer states they are unable to pay Send Form 4442, Inquiry Referral, via Form 3210, Document Transmittal, to Accounting Operations requesting a referral to the field with accompanying Form 4442, Inquiry Referral. Input history on the ANMF System. The notice response indicates a deceased, bankrupt or incarcerated taxpayer Send Form 4442, Inquiry Referral, via Form 3210, Document Transmittal, to Accounting Operations requesting a referral to the field with accompanying Form 4442, Inquiry Referral. Input history on the ANMF System. Take the following actions if the taxpayer indicates they filed an appeal with the U.S. Tax Court: Notify Accounting Operations to input TC 470 with the appropriate cc. Request TC 470 cc 90 on the account using Form 3177, Notice of Action for Entry on Master File, via Form 3210, Document Transmittal. Caution: Only advise Accounting Operations to input 470 with cc 90 when an account will go to ST 12 due to full payment. See IRM 5.1.15, Abatements, Reconsiderations and Adjustments. Route the correspondence or Form 4442, Inquiry Referral, to the appropriate field CEASO Office per Pub 4235, Collection Advisory Offices Contact Information. Input history on the ANMF System indicating the account was forwarded to the field. Take appropriate actions when the taxpayer responds to any notice including a Form 9774, Annual Reminder Notice: If ... Then ... The taxpayer requests a payoff amount or a third-party indicating a willingness to pay the debt. IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party Give the taxpayer/third-party the payoff amount using CC COMPA if the account shows on IDRS. Input history on ANMF including the payoff amount and date. If not on IDRS, prepare Form 4442, Inquiry Referral, and forward to Accounting Operations. Advise the taxpayer you are referring the inquiry to another office. The taxpayer requests an IA Determine if taxpayer qualifies for an IA, including AAB (CC SUMRY): IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs). If any module is in ST 53, review the account to determine if TC 530 should be reversed. When the reversal is appropriate, send Form 3177, Notice of Action for Entry on Master File, to Accounting Operations for input of TC 531. When the reversal is not appropriate, review detailed rejection procedures before requesting the taxpayer send payments when they can. IRM 5.19.1.6.4.9, IA Rejection Criteria. Note: No formal IA is established. When the account is in Notice Status or the request for a TC 531 is submitted to Accounting Operations: Send Form 4442, Inquiry Referral, with IA information to Accounting Operations requesting the account be referred to the field, update to ST 26 and TSIGN 3500 6996. Follow MMIA procedures, see IRM 5.19.1.6.6, Manually Monitored Installment Agreement, MMIA. Prepare the case to be forwarded to Centralized Case Processing from the Accounting Operations. Prepare Form 3177, Notice of Action for Entry on Master File, requesting input of TC 971 AC 063 and forward to Accounting Operations. Advise the taxpayer it is in their best interest to begin making payments to reduce penalty and interest accruals. Include their SSN and an "N" following the number on the check or money order; also, advise they attach a copy of the notice they receive with their payment. When the account is in TDA status and assigned to a RO (ST 26): Forward Form 4442, Inquiry Referral, with payment request information to the assigned RO; the TSIGN indicates the group number and revenue officer number. (See Document 6209, IRS Processing Codes and Information, 11-3) Prepare Form 3177, Notice of Action for Entry on Master File, requesting input of TC 971 AC 043 and forward to Accounting Operations Input history on the ANMF System. Advise the taxpayer to begin making payments and put their SSN with an "N" following the number on the check and attach a copy of the notice they receive.

# CSCO Hard Copy NMF TDAs

5.19.1.5.1.2 (04-28-2008) CSCO Hard Copy NMF TDAs Input assignment code "6466" using CC ASGNI/CC ASGNB when the NMF TDA is received from Accounting Operations; for input procedures. See IRM 2.4.27, Command Code ASGNI/ASGNB (formerly TSIGN). Count each balance due Notice reply; if more than one notice is received with or without correspondence attached, count each notice response regardless of the MFT/tax period. If a MF account is in ST 22 and there is also a NMF balance due, all modules must be accelerated to the field and assigned to a RO. Do not take a count on clerical duties relating to balance due cases.

# NMF Adjustment File

5.19.1.5.1.3 (11-02-2020) NMF Adjustment File CSCO receives a photocopy of cases in ST 89 for filing in the NMF Adjustment File. Example: Primary taxpayer only, secondary taxpayer only, non-petitioning spouse, transferee/transferrer. Maintain the file by tickler system; a tickler system is a method used to remind you to take follow-up action on a case. Research IDRS and take actions listed in the chart below within 60 days after the adjustment is completed: Caution: If the NMF account on IDRS is in ST 89, IDRS is only an information item and not necessarily an accurate picture of the ANMF. If ... Then ... No balance remains Complete Part 7 of Form 668 if a TC 582 is posted to the account. Indicate the full paid information (date the account was full paid). Sign and date the green copy (upper right). Forward Form 668 with the green copy (Part 7) on top to the CEASO Office via Form 3210, Document Transmittal. Input CC STAUP 12 for each fully paid module. Destroy the photocopy of the case. If the module contains a TC 780, send a print to the OIC Unit. There is a remaining balance due Review IDRS every 30 days, not to exceed six months, until the pending adjustment is resolved or no balance due remains on the account. Follow instructions outlined in this table when the account is fully paid. A potential refund situation exists following the adjustment action Accounting Operations forwards an ANMF transcript to CSCO. Determine if there are other outstanding balance due liabilities for the entity. Research CC ENMOD for a TC 130 before allowing the refund to issue.

# NMF Semi-Annual Delinquent Accounts Inventory Profile (DAIP)

5.19.1.5.1.4 (11-04-2008) NMF Semi-Annual Delinquent Accounts Inventory Profile (DAIP) As a result of ICS case management, CSCO no longer processes DAIP.

# Insolvency Issues

5.19.1.5.2 (12-26-2017) Insolvency Issues When a taxpayer files for protection under the Bankruptcy Code, collection actions are suspended. Generally, the Centralized Insolvency Operation (CIO) is responsible for inputting Transaction Code (TC) 520 to each module covered under the bankruptcy. This action terminates notice generation, aside from a first notice, and places the modules in ST 72. Exception: TC 520 cc 84 does not automatically move to ST 72. Due to timing issues between the input of TC 520 and ACS account actions taken, enforcement action could be taken. To eliminate these violations, Insolvency accessed ACS to release levies and continue with necessary actions on bankruptcy cases. If the account is in ST 72, verify the TC 520 cc is for insolvency. (See Document 6209, Section 11, TC 520 cc Chart, IRS Processing Codes and Information.) Clearly document all actions outlined in this subsection on AMS comments. CSCO may receive Official Form 18, Discharge of Debtor, from various states. CSCO must route these forms to CIO: Mailing Address Private Delivery Service (PDS) Mailing Address Centralized Insolvency Operation PO Box 7346 Philadelphia, PA 19101-7346 Centralized Insolvency Operation 2970 Market St., Mail Stop 5-Q30-133 Philadelphia, PA 19104-5016

# Contacts Regarding Insolvency Issues

5.19.1.5.2.1 (03-19-2021) Contacts Regarding Insolvency Issues Do not automatically refer the taxpayer to the CIO when contacted and all or part of the account is in ST 72. First, determine the reasons for the call or correspondence and address any non-insolvency related issues as appropriate. If the taxpayer is calling to request an IA for post-petition liabilities while in Chapter 13 bankruptcy, advise the taxpayer their IA request cannot be processed. Inform the taxpayer that voluntary payments can be made on post-petition periods, however. Caution: This IA request is considered non processable. Do not input a TC 971 AC 043. See IRM 5.19.1.6.4.7, Pending IA Criteria. If the taxpayer is calling to request an IA after discharge from a Chapter 7 bankruptcy, and some modules on the account remain in ST 72, contact CIO to determine if it is permissible to grant an IA on only the modules not in ST 72. Refer the taxpayer to the CIO toll free number, 800-973-0424, for questions regarding the bankruptcy proceedings, or you may transfer the call as shown below: Function ... UCCE Extension ... CIO 1618 For correspondence, refer the inquiry to the CIO via Form 4442, Inquiry Referral, and EEFax it to CIO at ≡ ≡ ≡ ≡ ≡ ≡ ≡. When receiving refund inquiries and a bankruptcy freeze is on an account: If ... Then ... TC 846 is present Provide the caller with the expected refund date Reminder: Do not contact the CIO concerning a refund when TC 846 is present. TC 810 with "RESP-U-CD>3" (Earned Income Tax Credit freeze) is present, Advise the taxpayer a review for the EITC amount is in process. Both TC 846 and TC 840 with "RESP-U-CD>3" is present (partial refund is generating while an EITC freeze is on the account) Explain to the taxpayer the refund they will initially receive is the amount not subject to EITC review. When the taxpayer needs immediate resolution to a NFTL or levy and their account is in ST 72 or they claim they are currently in bankruptcy, provide the CIO toll free number: 800-973-0424. Note: For proper case routing of cases in ST 72, 22, 71, and 26, follow the TC 520 cc chart with definitions in Document 6209, IRS Processing Codes and Information. For example, cases in 72 may show TC 520 cc indicating CDP/Appeals, Bankruptcy, Litigation, Tax Court, Civil Penalty with Appeal Rights." DO NOT prepare a Form 4442, Inquiry Referral, if the tool: Allows you to establish an IA; or Instructs you to refer the taxpayer to the CIO toll free number.

# Insolvency Debt - Discharged, Written Off or Forgiven

5.19.1.5.2.1.1 (10-18-2013) Insolvency Debt - Discharged, Written Off or Forgiven When the taxpayer states the debt was discharged, written off or forgiven, follow the procedures in the chart below: If ... Then ... All Notice Statuses Advise the taxpayer the IRS will suspend collection until the issue is resolved. Use AMS to complete Form 4442, Inquiry Referral, and EEFax it to CIO at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Input CC STAUP 2209. Document AMS comments with actions taken. ACS employees: When the account updates to ST 22 enter ACS history code "TOR4, 45,BDISCR" indicating Bankruptcy discharged. The account is in ACS (ST 22) Follow 1) - 2) in the first "Then" procedures above. Reassign "TOR4, 45,BDISCR" . Advise Manager of pertinent information if the account remains in ST 22 after the 45 day suspense period expires while case is in R4. The manager will contact the sites P&A Analyst who will contact CIO.

# Bankruptcy Filed

5.19.1.5.2.1.2 (09-22-2022) Bankruptcy Filed If the taxpayer states they already filed bankruptcy, but the account is not ST 72, request and use AMS Form 4442, Inquiry Referral, to document the following information from the caller: Current status of the taxpayer's bankruptcy (either opened or closed) Date the petition was filed Court location where the bankruptcy was filed Case (docket) number Chapter under which the bankruptcy was filed Discharge date if applicable TIN(s) Method of closure (dismissal or discharge) and the closure date (or general time frame) if the case is closed. Note: CSCO transfers or routes all ST 22 cases to the appropriate ACS site. Form 4442 - Additional information and routing procedures: Include on the form when a levy (including FPLP) or a NFTL was recently requested. Fax it to Philadelphia CIO at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Delay Collection - Follow the appropriate procedure below: For Notice Status modules, input a CC STAUP to the next status for nine cycles. For ACS accounts, reassign to "TOR4,45" and release all levies.

# Will File Bankruptcy

5.19.1.5.2.1.3 (09-14-2021) Will File Bankruptcy When the taxpayer states they will file bankruptcy, follow the appropriate procedures outlined in this subsection. Advise the taxpayer, as soon as the bankruptcy is filed, to immediately mail a copy of the bankruptcy to: Mailing Address PDS Mailing Address Centralized Insolvency Operation PO Box 7346 Philadelphia, PA 19101-7346 Centralized Insolvency Operation 2970 Market St., Mail Stop 5-Q30-133 Philadelphia, PA 19104-5016 If the balance due meets or exceeds established criteria, make a NFTL determination and advise the taxpayer of NFTL filing when appropriate; for criteria; for NFTL filing procedures, see IRM 5.19.4.5.3.1(2), Before Filing NFTLs, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. Reminder: Annotate AMS with the NFTL determination. When working correspondence, advise the taxpayer of NFTL filing by sending Letter 2603-C, Notice of Federal Tax Lien Will be Filed with Installment Agreement, to the taxpayer. When necessary, request a NFTL be filed immediately. For additional information, see IRM 5.19.4.5, Notice of Federal Tax Lien Determinations and Filing Criteria, and IRM 5.19.4.6, Procedures for Filing Liens. When working correspondence, you are required to resolve any issue under your authority and dispose of the document(s) in classified waste. Forward questions not under your authority to the appropriate operation. Use Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, to notify the taxpayer. Follow Action 61 procedures in IRM 21.3.3.4.2.1, Use of 86C Letter - Referring Taxpayer Inquiry/Forms to Another Office. Delay Collection - Follow appropriate procedures below: For Notice Status accounts, input CC STAUP 09 to the next status For ST 64, input CC STAUP 2209 For ST 22 accounts, reassign to "TOXX,60" , where XX = E2 if a levy source is available and LT11, Final Notice -- Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested), was not issued, E3 if a levy source is available and LT11, Final Notice -- Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested), was issued or I2 if there is no levy source. Note: If the account is in S8, contact the ACS CDP Coordinator and do not remove from S8. When the follow up period expires and the account is still ST 22, proceed with normal processing.

# Insolvency Request for ACS

5.19.1.5.2.1.4 (09-26-2018) Insolvency Request for ACS Insolvency may request ACS take one of the following actions listed in the chart below: If Insolvency requests ... Then ... An account transferred to a RO Enter History Code "TOI7,TFRO" , and document AMS with "AOTOXXXX" (where "XXXX" = the RO collection assignment number). See IRM 5.19.5.8.4, I7 - Transfer Actions. An account transferred to them Enter History Code "TOI7,TFRO" , and document AMS with "XXXXXXXX" (where "XXXXXXXX" = the assignment code provided by Insolvency). See IRM 5.19.5.8.4, I7 - Transfer Actions. Collection be pursued Contact the taxpayer and explain the tax is due and collectible. If unable to reach the taxpayer by phone, notate comments and pursue collection.

# Insolvency - Short Term Payment Plan/IA Requests on Post-Petition Periods

5.19.1.5.2.2 (11-30-2020) Insolvency - Short Term Payment Plan/IA Requests on Post-Petition Periods A Post-petition period(s) is a tax period that ends after the date of filing of the bankruptcy petition. The exception is employment taxes which are divisible by payroll date. The Bankruptcy Reform Act of 1994 (BRA94) granted permission to assess pre-petition tax periods while the debtor is under the protection of the automatic stay. Therefore, a pre-petition tax can be assessed after the petition date. Effective 03-23-2015, a request for an IA (or Short Term Payment Plan) on post-petition liabilities is non-processable when a taxpayer is in bankruptcy (unless the IA request meets Guaranteed IA criteria. See IRM 5.19.1.6.4(8), Payment Plan/Installment Agreements (IAs). Employees should contact CIO to determine the current status of the bankruptcy and what collection actions, if any, are appropriate to each specific case with post-petition liabilities and follow CIO guidance. Procedures for allowing IAs vary among bankruptcy court jurisdictions. Insolvency must approve Short Term Payment Plan and an IA on post-petition periods. To determine if an account qualifies, see IRM 5.19.1.5.2.1(1), Contacts Regarding Insolvency Issues. Employees should not establish IAs on post-petition liabilities when there are open modules in bankruptcy, unless directed to by CIO. Note: In this situation, before referring an account to CIO, ensure the taxpayer is in bankruptcy. Example: If there is a TC 520 CC 76 or cc 77 on the ST 72 modules, the account is in CDP; these cases are referred to the ACS CDP Coordinator. Reminder: Always follow CIO's direction on whether or not a Short Term Payment Plan or an IA can be granted on the post-petition periods; local law and practices in each state may vary. Upon receipt of Form 9465, Installment Agreement Request, or any IA (or Short Term Payment Plan) request on post-petition liabilities while the taxpayer is in bankruptcy, CIO will: Issue Letter 2272-C, Installment Agreement Cannot Be Considered, to the taxpayer. If there is documentation about receipt of the request, on AMS, document the AMS history stating that the IA request is non-processable due to bankruptcy and that Letter 2272-C, Installment Agreement Cannot Be Considered, was sent to the taxpayer. Input a TC 520 cc 84 on the post-petition modules on IDRS using the bankruptcy petition date as the TC 520 date. Add all TC 520 cc 84s added to modules on IDRS to the Automated Insolvency System (AIS) Freeze Screen. This will allow systemic reversal of the TC 520 during case closure. If the aggregate Unpaid Balance of Assessment (UBA) on all post-petition periods is $10,000 or more, CIO will determine if the liability was addressed when a New Assessment Litigation Transcript System (LTS) transcript generated. If the post-petition liability was addressed by Field Insolvency (FI) when a LTS transcript generated, CIO will go to Step g below. If the post-petition liability was not addressed previously, CIO will reassign the case to FI. CIO and FI will follow guidance in IRM 5.9.16.2.2 (2), "New Assessment" Reports. If the post-petition module is in ST 22, CIO will check the ACS system. If a levy was issued on the debtor's wages, CIO will release the levy and move the case to R4, which is a protected inventory. If no levy was issued, then CIO will move the case to R4. Notate all actions in the AIS case history. Note: Post-petition IA requests submitted by taxpayers who had a pre-petition IA are also considered non-processable. The taxpayer may not be granted a post-petition IA, nor is the taxpayer eligible to have the pre-petition IA reinstated. In addition to issuing Letter 2272-C, Installment Agreement Cannot Be Considered, CIO will follow the steps in IRM 5.9.17-5, Installment Agreement Cannot Be Reinstated. When contacting CIO for approval, tell the taxpayer you will contact them within 30 days. Open a control base on IDRS and follow up with the appropriate interim letter or phone call if resolution is not completed within the 30 days. Update AMS comments actions taken. After attempting contact with the Insolvency Unit by EEFax, if you do not receive a response within 21 days, contact them to follow up on the initial request. If you do not receive a response within 14 days after the follow up, refer the case to your manager for contact with the Insolvency Unit manager. Follow up with the taxpayer by sending the appropriate interim letter or by phone call. If an IA is granted, and the TC 520 cc is 60, 62, 64 or 66, it can be included in the IA and input on IDRS using CC IAGRE. For all other codes, refer to related procedures. IRM 5.19.1.6.6, Manually Monitored Installment Agreement, MMIA. If a Short Term Payment Plan is granted, refer to applicable procedures. IRM 5.19.1.6, Methods of Payment. When receiving an IA request by correspondence, and modules are in ST 72, and the Bankruptcy Chapter is not available route to: Mailing Address PDS Mailing Address Centralized Insolvency Operation PO Box 7346 Philadelphia, PA 19101-7346 Centralized Insolvency Operation 2970 Market St., Mail Stop 5-Q30-133 Philadelphia, PA 19104-5016 Notify the taxpayer of the referral by sending Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office. Previously, Chapter 13 taxpayers in certain jurisdictions may have been granted an IA for post-petition liabilities. This practice will not be continued, as there is potential for a stay violation. For those cases where a post-petition IA has already been granted and the taxpayer had a pre-petition IA for liabilities not discharged by the bankruptcy, CIO will send Letter 2975-C, Notice of Intent to Levy - Intent to Terminate Your Installment Agreement, to the taxpayer at case closure.

# Deceased Taxpayers

5.19.1.5.3 (01-03-2024) Deceased Taxpayers General processing guidelines: Except as otherwise noted throughout the following procedures, all procedures apply to contacts by phone, correspondence, or in person. For ACS employees working R4 Inventory, use guidelines in IRM 5.19.5.7.4.2, Decedent, to process decedent cases. Reminder: If a Decedent account includes any modules in ST 22, and you have no access to the ACS system, transfer the correspondence to the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping) or the call to the appropriate ACS toll free number using the Telephone Transfer Guide. Decedent procedures apply to IMF, BMF sole proprietorship, and BMF partnership accounts. All information gathered and actions taken (including NFTL determinations) on Decedent accounts are to be documented in AMS. Asset information may be documented in the AMS narrative or AMS Financial screen. If AMS is not available, document on CC ENMOD or CC TXMODA as appropriate. If at any time original documents are received, make copies and return the originals to the provider. Reminder: Faxes are copies and do not need to be handled as originals. See IRM 11.3.2.4.11, Deceased Individuals, for disclosure information on Decedent accounts. Secure Form 56, Notice Concerning Fiduciary Relationship, when necessary to prove the creation or termination of a fiduciary relationship. Secure authorized representative forms (Form 2848, Power of Attorney and Declaration of Representative/Form 8821, Tax Information Authorization) when necessary to verify an authorized representative. Caution: A third-party authorization (Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization, or oral taxpayer information authorization) expires with the death of the taxpayer. An executor or administrator is appointed to act in place of the decedent and may provide a new authorization. A NFTL determination is required on all Decedent accounts. If personal or real property is identified during internal/external research as described below, a NFTL is to be filed. Neither a fiduciary's name nor the fiduciary's address is to appear on the NFTL. If a fiduciary's address has been added to the account: If ... Then ... ST 22 account, Document the address of real property owned by the decedent prior to death in AMS comments. If the decedent did not own real property, document the decedent's last known address in AMS comments. Document that neither the fiduciary's name nor address should be used when filing the NFTL Enter "FM10" twice when requesting the NFTL. See IRM 5.19.4.5, Notice of Federal Tax Lien Determinations and Filing Criteria, for NFTL procedures. Notice Status account, Document the address of real property owned by the decedent prior to death in AMS comments. If the decedent did not own real property, document the decedent's last known address in AMS comments. Enter decedent's name and the appropriate address on Form 12636, Request for Filing or Refiling Notice of Federal Tax NFTL, when filing the NFTL See IRM 5.19.4.5, Notice of Federal Tax Lien Determinations and Filing Criteria, for NFTL procedures. When it becomes necessary to suspend a case while waiting for additional information that is not available during the phone contact or in correspondence: If ... Then ... ST 22 account Based on the address and BOD of the account, provide the appropriate ACSS mailing address based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Enter history code "TOR4, XX,DECD" (XX = promised mailing time frame plus 15 days) Notice status account Based on the address and BOD of the account, provide the appropriate CSCO mailing address and enter CC STAUP 22XX (XX = promised mailing time plus 6 cycles). If procedures require the input of ACS history code TOR4 and the case is already in R4, use of history code OADT is acceptable. When sending referrals per the following procedures, include all supporting documents secured (e.g. copies of death certificate, wills, letters testamentary, Credit Bureau reports, etc.). Additionally, document research work undertaken, the NFTL determination, and attempts to contact the fiduciary on the referral. Note: Only TDA or TDA/TDI combo cases are to be referred to CEASO. Do not refer TDI only decedent accounts to CEASO. If communication is with a liable surviving party and the following decedent procedures require transfer to a Revenue Officer or referral to CEASO, document the liable party's payment ability and transfer/refer the case. See IRM 5.19.1.5.3.1, Deceased Taxpayer- Balance Due Actions, when communicating with a liable surviving party. Normal out call procedures and requirements apply when making out calls on Decedent accounts. Attempt to secure the following information on all contacts regarding the death of a taxpayer and document the results: Date of death (unless a TC 540 is already present). Note: If a date of death is not present on CC INOLE, attempt to secure a copy of the death certificate. County in which the taxpayer died. County in which the taxpayer resided at the time of death. Name, address, telephone number, and address of the fiduciary (executor or administrator), if any. Name and telephone number of person who is calling if different than paragraph d) above in the event additional information is needed from them. If on a phone call and the caller is able to provide the documents during the call, ask them to submit the letters testamentary and probate/estate inventory using the DUT or EEFax. These documents, when available, are to be attached to all referrals to CEASO. Ask if assets were separately or jointly owned by the Decedent (e.g. real estate, accounts, stocks, bonds, pension plans, IRAs, other). Use the following table to probe for location and type of assets available: Type Of Asset Probing Questions Real estate Where is it located (address including city and state)? Value, equity, and mortgage holder? Property owned jointly or individually? If jointly, name(s) and contact information of other owner(s)? Bank Accounts Type of accounts(s) (e.g. savings, checking, money market, CD)? Financial institution at which account(s) are held? Value of account(s)? Account(s) owned jointly or individually? If jointly, name(s) and contact information of other owner(s)? Stocks/Bonds Stock(s) or bond(s)? Name of and location of brokerage firm(s)/ broker(s)? Value of stock(s)/bond(s)? Pensions/IRAs Source(s) of pension(s)? Name of and location of IRA holder(s)? Value of account(s)? Other Type of other asset(s)? Value, equity, and lien holder? Asset(s) owned jointly or individually? If jointly, name(s) and contact information of other owner(s)? Location of the asset(s)? Ask if there is an open probate. Use the following table when there is an open probate (a judicially controlled process): If ... Then ... There is no TC 520 with cc 80 or 81 present Request the court location and the docket number of the proceedings. Prepare Form 4442, Inquiry Referral, with attachments/documents and EEFax or mail to appropriate CEASO Office (per Pub 4235, Collection Advisory Offices Contact Information) for a Proof of Claim determination. If account is in Notice Status input a CC STAUP to the next status for 9 cycles. If the account is in ST 22, assign the case "TOR4, 45,DECD" . There is an unreversed TC 520 with cc 80 or 81 present Prepare Form 4442, Inquiry Referral, with attachments/documents and EEFax or mail to appropriate CEASO Office, per Pub 4235, Collection Advisory Offices Contact Information. There may be instances in which the caller or correspondence states there are assets available but based on state law no probate is required. When that is the case, prepare Form 4442, Inquiry Referral, with attachments/documents and EEFax or mail to the appropriate CEASO Office, per Pub 4235, Collection Advisory Offices Contact Information. If there are no remaining assets or the probate has closed, probe for information concerning any assets held by the decedent at the time of death that were disbursed even if there was not a requirement by the state to file probate. If ... Then ... Assets were disbursed Refer the case to the appropriate CEASO Office (per Pub 4235, Collection Advisory Offices Contact Information) via Form 4442, Inquiry Referral, with all attachments/documents. Continue to paragraph (6) There were no assets disbursed Continue to paragraph (6). If the information in paragraphs (2) - (3) is not available, take the following actions in the order listed to secure it. Stop at the point the needed information is attained. Research internal sources including CC IRPTR and CC RTVUE in the year prior to, year of, and years following death to identify potential assets. Additionally, secure a Custom Comprehensive People Search report (Accurint) from the current Locator Service vendor, if available. This report provides the date and county of death, as well as asset and locator information. If working correspondence or R4 inventory and a phone number is available, call the fiduciary or surviving liable party (i.e. surviving spouse or Partner in a BMF Partnership). When receiving the information from a third-party by phone and the account is ST 22, assign the case "TOR4,00,DECD" for contact attempt with the fiduciary or surviving liable party. When receiving the information from a third-party by phone and the account is in Notice Status, prepare Form 4442, Inquiry Referral. Based on the address and BOD of the account route to the appropriate CSCO site for contact attempt with the fiduciary or surviving liable party. If unable to reach the fiduciary or liable surviving party after two contact attempts, continue to paragraph d). If not previously sent, issue IDRS Letter 2268-C, Request for Information/Delinquent Return for a Deceased Taxpayer, to request the information. Overlay the name line of the letter to include "Estate Of" . If the account is in Notice Status, input a CC STAUP to the next status for 9 cycles. If the account is in ST 22, assign the case "TOR4, 45,DECD" . When contact is with the fiduciary, conduct a full compliance check per IRM 5.19.1.4.4.1, Full Compliance Check, make note of all cross-referenced accounts (i.e. IMF, BMF sole proprietor, or LLC partnership), a partnership can be a member of an LLC. For additional information on LLC accounts, refer to IRM 5.19.1.5.14, LLC Accounts. Request any tax returns that are due, and establish a deadline for filing any delinquent returns identified. See IRM 5.19.2.6.4.5.6, IMF Response Taxpayer Deceased, for IMF Return Delinquency and IRM 5.19.22.5.3.1.2.1, BMF Response Taxpayer Deceased, for BMF Return Delinquency procedures. Use the following tables if all actions from paragraph (5) have been taken and decedent information has not been secured. If ... And ... Then ... ST 22 account (with or without date of death on CC INOLE) Usable levy source(s) present See IRM 5.19.4.3, Levy Information, for levy procedures and requirements and issue levies or take pre-levy action as necessary. Notice status account with date of death on CC INOLE Usable levy source(s) present Input CC STAUP 2200 ST 22 or Notice Status account with date of death on CC INOLE No usable levy source(s) present IRM 5.19.1.5.3.1, Deceased Taxpayer- Balance Due Actions Notice status account No date of death on CC INOLE Input CC STAUP 2200 Note: Usable levy sources are sources for either the decedent or a surviving liable party that can be levied by ACS. See IRM 5.19.4.3.7(1), Choosing a Levy Source, for levy sources that are not levied by ACS.

# Deceased Taxpayer - Balance Due Actions

5.19.1.5.3.1 (02-02-2021) Deceased Taxpayer - Balance Due Actions Follow existing procedures to update an account to ST 26 for any decedent account in which the deceased owned real property secured by a NFTL at the time of death. These accounts are to be assigned to a Revenue Officer. The Revenue Officer will determine the need for any required collection. ST 22 accounts: Enter "TOI7,TFRO" and document AMS with definer 6501 or 6566. See IRM 5.19.5.8.4, I7 - Transfer Actions. Notice status accounts: Input CC STAUP 2200, TSIGN 6401 or 6466. If a CI freeze is present and per the following procedures TC 540 must be entered, input TC 540 then prepare Form 4442, Inquiry Referral, to refer the case to CI and: ST 22 accounts: Enter history code "TOR4,45" . Notice status accounts: Input CC STAUP 2203. If there is no liable surviving party: Input entity changes. IRM 5.19.1.5.3.2, Deceased Taxpayers - Entity Changes Continue with paragraph (6), below. Use the following table if there is a liable surviving party: If ... Then ... IMF and only the secondary taxpayer is deceased Input entity changes. IRM 5.19.1.5.3.2, Deceased Taxpayers - Entity Changes Pursue collection from the primary taxpayer. Continue to paragraph 5. IMF and only the primary taxpayer is deceased Input entity changes. IRM 5.19.1.5.3.2, Deceased Taxpayers - Entity Changes Pursue collection from the secondary taxpayer. Continue to paragraph 5. BMF Partnership and there are one or more surviving partners Pursue collection from the surviving Partner(s). Continue to paragraph 5. When the contact is by phone, conduct a tiered interview to determine the appropriate resolution for the liable party or estate. See IRM 5.19.1, Balance Due, for applicable balance due collection procedures. When the primary taxpayer is deceased, regardless of the balance owed, if neither the surviving liable party nor the estate show payment ability, input of TC 530 cc 08 will generate a TC 540 systemically on the account. If the account is in ST 22, send the case: If ... Then ... If the AAB (CC SUMRY) due is less than ≡ ≡ ≡ ≡ ≡ ≡, Input TC 530 cc 08 using CC REQ77/CC FRM77 on each module with a balance due. Input: ACS: "TOC0, 21,CNC" . ACSS: "TOS0, 21,CNC" Document AMS. If the AAB (CC SUMRY) due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Request managerial approval: ACS: "TOC0, 05,NC08" ACSS: "TOS0, 05,NC08" Document AMS. The manager should confirm that required actions in IRM 5.19.1.5.3, Deceased Taxpayers, have been taken and documented in AMS, prior to approval of TC 530. Once confirmed, the manager should approve the closure by inputting "NC08,53APP" on ACS. The manager should document their approval in AMS as well. Note: If the decedent account includes Individual SRPs with other MFT 30 or MFT 31 modules, close all modules as CNC (cc 08). Note: Decedent procedures apply to IMF, sole proprietorship and BMF partnership accounts (only if all liable partners are deceased). See IRM 5.19.17.2.6, Decedent and Decedent Estates, and IRM 5.19.1.6.7, Mirroring Accounts. If the primary taxpayer is deceased and a TC 530 cc 08 is not input, the mail file requirement must be deleted. In these cases, input TC 540 for the year in which the taxpayer died. Example: The primary taxpayer died in 2011. A surviving spouse, partner, or estate has the ability to pay. An IA is established. TC 540 must be input on 30 201112. If the liable surviving spouse's TIN is invalid on the joint account, input TC 130 on the liable surviving spouse's TIN.

# Deceased Taxpayers - Entity Changes

5.19.1.5.3.2 (12-20-2022) Deceased Taxpayers - Entity Changes Make appropriate entity changes to IDRS CC ENMOD using IDRS CC ENREQ prior to closing the case. See IRM 3.13.5.120.9, Inputting Name Changes for Deceased Taxpayers. Update all cross reference TINs as appropriate. If ... Then ... The taxpayer is individual (FS1, FS3, FS4, or sole proprietor) Add "DECD" to the name line (e.g. JOHN BUNTING DECD) If a fiduciary is present, add "C/O" to the fiduciary's name in the second name line. Example: JOHN BUNTING DECD C/O JANE DOVE IMF joint taxpayer or BMF Partnership Enter "DECD" after the decedent's name. If the decedent is the primary taxpayer, add the secondary taxpayer's name as C/O on the second name line. Example: ROBERT DECD AND JILL FALCON C/O JILL FALCON Exception: If a fiduciary is present, enter the fiduciary name as C/O on the second name line. Example: WILLIAM DECD AND MARY HAWK C/O ANN FINCH Input an "in-care-of" name line on the continuation of the primary name line and/or make an address change if a representative requests to be recorded as the contact point on the decedent's account and has provided one of the following: Completed Form 56, Notice Concerning Fiduciary Relationship. See IRM 5.5.1.7, Fiduciary Authority. Court papers naming the person as a court-appointed or court certified personal representative for the estate of the deceased taxpayer. A will, validated through the court. The items in paragraph (2) should be solicited by the DUT or EEFax if the caller has them available and can send the information while on the call. If unable to secure by these methods: ST 22 accounts: Based on the address and BOD of the account, provide the appropriate ACSS mailing address based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Enter history code "TOR4, XX,DECD" (XX = promised mailing time frame plus 15 days). Notice status accounts: Based on the address and BOD of the account, provide the appropriate CSCO mailing address and enter CC STAUP 22XX (XX = promised mailing time plus 6 cycles).

# TFRP Issues

5.19.1.5.4 (11-02-2020) TFRP Issues The TFRP is assessed against any person required to collect, account for and pay over taxes held in trust by a business (i.e., withheld employment taxes or collected excise taxes) who willfully failed to perform any of these activities, or willfully attempted to evade or defeat any such tax or its payment. A person may be an officer, employee, or third-party, and more than one person can be liable for the same liability. The responsible person is personally liable for the penalty which equals the amounts withheld and not turned over to the government. The assets of the responsible person may be used to satisfy the TFRP liability. See IRM 5.19.14, Trust Fund Recovery Penalty (TFRP), for specific guidelines and procedures for all accounts with TFRP issues. The TFRP program has been consolidated to the Ogden and Brookhaven Campus CSCO Operations. They are responsible for cross-referencing payments (TC 699, 697 and 538) and Form 3870, Request for Adjustment, on cases where a (TC 240 RN 618) is present. Balance due issues regarding TFRP assessments, whether Can't Pay, Won't Pay, Will Pay or Bankruptcy should be worked per normal procedures provided elsewhere in this IRM. Refer disputes regarding the assessment amount, claim forms, appeals and payment tracer issues to the TFRP Liaison.

# TFRP Bankruptcy Situations

5.19.1.5.4.1 (05-01-2023) TFRP Bankruptcy Situations When a taxpayer advises bankruptcy was filed: IRM 5.19.1.5.2.1.2, Bankruptcy Filed. ACS access only: Assign the case to R4 for follow up with CEASO and input the bankruptcy information in comments. Contact the appropriate CEASO Office (per Pub 4235, Collection Advisory Offices Contact Information), outlining the facts and ascertain whether or not collection action should be suspended (TC 520). The CEASO Office provides specific instructions about processing the case and may forward a Form 3870, Request for Adjustment, to the area responsible for the TFRP if the assessment needs to be abated. ACS access only: Document these instructions in comments. Contact the appropriate CEASO Office (per Pub 4235, Collection Advisory Offices Contact Information) when the taxpayer advises their corporation is in bankruptcy and trust fund taxes are being paid, or were paid in part or in full through the bankruptcy court. The CEASO Office advises the area responsible for the TFRP when the taxes were paid through bankruptcy via Form 3870, Request for Adjustment.

# Credit Offset (TC 130)

5.19.1.5.5 (03-01-2016) Credit Offset (TC 130) Determine if a TC 130 should be input; for guidelines see IRM 5.19.10.3, Credit Offsets. Note: Research entity to determine whether a TC 130 was previously input and is still in effect.

# BMF TC 130 Procedures

5.19.1.5.5.1 (09-26-2018) BMF TC 130 Procedures When closing a BMF account as a hardship, input the appropriate TC 130. Two separate TC 130 inputs may be required. Input TC 130 on the BMF entity to offset BMF refunds to the IMF balance owed (if one was not previously input). This TC 130 must be input on all BMF accounts involving sole proprietors, general partners or sole members of an LLC (where the owner is identified as the liable taxpayer). For further information, see: IRM 5.1.12.21.2, Determine if TC 130 Input is Necessary, IRM 5.1.12.21.3, Request Refund Offset with TC 130, IRM 5.1.12.21.3.2, Offset an IMF Refund, and/or IRM 5.1.12.21.3.3, Offset a BMF Refund. Note: If the single member owner is the liable taxpayer for LLC tax periods on or after January 1, 2009, it is treated as a corporation per 26 CFR 3301.7701-2. Therefore, a TFRP investigation must be conducted and assessed if applicable. A TC 130 is not required as it is systemically uploaded to the IMF SSN when the TFRP is being assessed. Any refunds will offset from the IMF 1040 to the IMF MFT 55. Input TC 130 on the IMF entity for all BMF accounts closed as hardship. The TC 130 on the IMF account will cause the BMF accounts to come out of CNC if the taxpayer files a personal return that shows the ability to pay the BMF obligation. When a TC 130 is required, use the following chart for the input information: CC REQ77/CC FRM77 - Field Input TC 130 on BMF Entity for Credit Offset TC 130 on IMF Entity to Reactivate BMF CNC TC 130 130 TRANS-DT Date of TC 130 input Date of TC 130 input Closing Code Intentionally Left Blank cc used for the input of the TC 530 DLN 000 000 XREF-TIN SSN EIN NM-CTRL IMF NC (Optional) BMF NC

# Federal Employee/Retiree Delinquency Initiative (FERDI)

5.19.1.5.6 (12-04-2009) Federal Employee/Retiree Delinquency Initiative (FERDI) Refer to IRM 5.19.18, Federal Employee/Retiree Delinquency Initiative (FERDI), for instructions to process FERDI balance due cases.

# Incarcerated Taxpayers

5.19.1.5.7 (09-26-2018) Incarcerated Taxpayers Refer to IRM 5.19.17.2.5, Incarcerated Taxpayers, for instructions to process cases for incarcerated taxpayers.

# Disaster/Emergency Relief

5.19.1.5.8 (09-14-2021) Disaster/Emergency Relief When a disaster or emergency occurs, the President may declare the state a federal disaster area under the provisions of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. A list of regions (such as counties, parishes or other political subdivisions) impacted by a designated disaster is compiled and provided by the Federal Emergency Management Agency (FEMA). The IRS then identifies the corresponding ZIP Codes for disaster processing purposes, and provides systemic relief for taxpayers located within a covered disaster area. The IRS Disaster website lists IRS assistance determinations by year. Compliance Relief: IDRS displays a disaster-related Freeze Code (-O or -S) on impacted accounts for the duration of the disaster relief time frame. -O Freeze: The -O Freeze is used for significant major disasters, and is generated by a TC 971 AC 087 on CC ENMOD. As a general rule, no compliance action is taken until after the relief time frame has expired. These actions include but are not limited to: sending an LT11, Final Notice -- Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested); issuing a levy; defaulting an IA; or filing an NFTL. -S Freeze: The -S Freeze is used for other federally declared disaster areas, and is generated by a TC 971 AC 688 on CC ENMOD. Impacted taxpayers are granted additional time to perform time sensitive actions. If a -S freeze is present, enforcement activities may be suspended on a case-by-case basis. These taxpayers should be provided an opportunity to defer action for a reasonable period of time. Taxpayers who reside outside the FEMA ZIP Code list may be able to self-identify that they were affected by the disaster, if they meet one of the established definitions of an affected taxpayer as listed in IRM 25.16.1.3(3), Identification of "Covered Disaster Area" , Postponement Period and "Affected Taxpayers" . Follow specific procedures in place for the disaster or emergency. Specific procedures will be present on the IRS Disaster website, and are also generally distributed via email. See IRM 25.16.1, Disaster Assistance and Emergency Relief, for further explanations of actions required. Follow IRM 25.16.1.7.2, -O Freeze, and IRM 21.5.6.4.30, -O Freeze, for those taxpayers affected by an -O Freeze, including taxpayers who self-identify. Follow IRM 25.16.1.7.1, -S Freeze, and IRM 21.5.6.4.37, -S Freeze, for those taxpayers affected by a -S Freeze, including taxpayers who self-identify. Collection activity potentially adverse to the taxpayer requires managerial approval. Wage levies on affected taxpayers must be released. These cases will reflect ST 60 with an ALN XX08. A TC 971 AC 898 will also appear on affected modules. Managerial approval is not required (unless required by current IRM procedures) for other actions agreed to by the taxpayer, such as IAs. Managerial approval also is not required when the taxpayer or third-party does not need to be contacted, e.g. determining a case is currently not collectible or making adjustments. Disaster processing for IAs: For accounts with either a -O or -S Freeze: CP 521, Installment Agreement Reminder Notice, will continue to be issued, and DDIA payments will continue to be processed throughout the compliance activity suspension period (unless otherwise announced). If ... Then ... The taxpayer wants to stop (skip) a single DDIA payment, FA employees should follow IRM 5.19.1.6.4.13.2, Taxpayer Problems with DDIA; ACS, ACSS and CSCO employees should follow IRM 5.19.1.8.6.1, Requests to Skip a Direct Debit Installment Agreement (DDIA) Payment. The taxpayer wants to stop multiple DDIA payments, The taxpayer will need to either contact the IRS each month before the monthly payment request is sent to the bank, or contact their bank to suspend payments for the desired period. Payments were suspended at the bank, The taxpayer will need to inform their bank to allow debits to resume at least two weeks before their next payment is due to avoid possible default on their IA, once the disaster freeze expires. Note: Please note that penalties and interest will continue to accrue on any unpaid balance. However, missed payments during this period will not cause an IA to default (or be counted as a skip). Therefore, CP 523, Installment Agreement Default Notice, will not be issued during the compliance activity suspension period. Enforcement action will not be initiated if a deadline established prior to the disaster has been missed. During and at the end of the compliance suspension period, taxpayer contacts within the designated disaster area must be made with caution and extreme sensitivity to the taxpayer's personal circumstances. Stress and fatigue are factors needing consideration, even in instances where taxpayers did not experience any personal, monetary or physical damage from the disaster. Begin with an assessment of the impact of the disaster on the taxpayer. This should provide an opportunity to defer action, as needed, for a reasonable period. If an affected taxpayer requests additional time to provide necessary financial statement or substantiation, it should be granted. For correspondence requests from impacted taxpayers initiated prior to the disaster, suspend processing until after the expiration of the disaster declaration unless confirmed via contact with the taxpayer that they want to proceed. Leave detailed notes on AMS concerning the type of correspondence, the reason for the suspense, and if you attempted to contact the taxpayer to see if they wanted you to continue processing. Prepare Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), if the taxpayer meets TAS criteria and you cannot resolve the case within the "same day" . See IRM 5.19.1.3.2.3(2)(e), Taxpayer Advocate Service (TAS), for definition of "same day" . See IRM 13.1.7.3, TAS Case Criteria for an explanation of what cases meet TAS criteria. See also IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

# Military Deferment

5.19.1.5.9 (10-18-2013) Military Deferment Taxpayers may receive special tax relief and benefits under certain circumstances due to military service. If the taxpayer is a member of the Armed Forces (not in a combat zone), they may qualify to defer (delay) payment of income tax due before or during their military service; to qualify, they must: Be performing military service Notify the IRS their ability to pay the income tax is materially affected by their military service The service member is then allowed up to 180 days, after termination or release from military service, to pay the tax. If they pay the tax in full by the end of the deferral period, they are not charged interest or penalty for that period. Note: This does not apply to the service member's share of social security and Medicare taxes they may owe; for additional information see Pub 3, Armed Forces' Tax Guide. The collection of any income tax due from any person in the military service may be deferred (delayed) under the provisions of the Service members Civil Relief Act (SCRA), 50 U.S.C. 3902. The service member must meet the following criteria to qualify for military deferment: The taxpayer must be materially affected because of their military status; The taxpayer must make a WRITTEN request to the IRS office either making demand for payment or to the office with which the taxpayer has a payment agreement in effect; and The taxpayer must include, in the request, the following information: Required Information Name SSN Monthly income and source of income before military service Current monthly income Military rank Date entered into military service Date they are eligible for discharge Note: Inform the taxpayer, if they submit a copy of their orders, it is also helpful. Inform the taxpayer all returns must be filed to qualify for Military Deferment. Definitions of the terms used in processing Military Deferment cases are: Term Definition Military Deferment "A delay in the collection of income tax due in addition to penalty and interest accruals during, and up to, 180 days after termination or release from military service." Military Service "The period beginning on the date on which the taxpayer enters military service and ending on the date on which they are released from military service, or die while in military service. In the case of a member of the National Guard, this includes service under a call to active service authorized by the President or the Secretary of Defense for a period or more than 30 consecutive days under Title 32, U. S. C. section 502 (f) for purposes of responding to a national emergency declared by the President and supported by federal funds." Materially Affected "If the taxpayer's current monthly income (military income) is less than the monthly income immediately prior to active duty, their ability to pay the balance due has been materially affected by reason of active military status." Accrual of Interest or Penalty "No interest or penalty shall accrue for the period of deferment by reason of nonpayment on any amount of tax deferred. See section 4000 of the Servicemember's Civil Relief Act (SCRA)." Statute of Limitations "The running of a statute of limitations against the collection of tax deferred under section 4000 of the SCRA, by seizure or otherwise, shall be suspended for the period of military service of the service member and for an additional 270 days thereafter." Example: Although normal balance due procedures resume after the military deferment period, plus 180 days, no enforcement actions can be taken on the account until 90 days after the 180 days. Maximum rate of interest "Section 3937 of the Service members Civil Relief Act limits the maximum interest rate the taxpayer can be charged to 6% per year for obligations or liabilities incurred before their entry into military service. The reduced rate applies only if the service materially affects the taxpayer's ability to pay. This rate applies only to that interest charged during the period of the taxpayer's military service." Note: The service member is charged the lesser of the current rate not to exceed the maximum of 6% stated by law. To substantiate the claim for reduced interest rate, the service member (taxpayer) must furnish the IRS with a copy of their orders or reporting instructions detailing the call to military service. They must do so no later than 180 days after the date of their termination or release from military service.

# Military Deferment Balance Due Procedures

5.19.1.5.9.1 (09-23-2015) Military Deferment Balance Due Procedures Review taxpayer correspondence for the following information: A copy of orders or reporting instructions Prior and current income (current military income is less than earned income immediately prior to their military status); check CC RTVUE for AGI Check CC IMFOLI to ensure all due returns are filed Take the following actions if the taxpayer meets the requirements for military deferment as outlined above: Generate Acceptance Letter 289-C, Approval of Military Deferment; this letter explains the terms of the deferment. Input TC 500 cc 51 using CC REQ77/CC FRM77 on each module with a balance due; input of TC 500 cc 51 requires the CSED Indicator present, identifying which taxpayer is entitled to the military deferment. Note: The values for this field are: P = Primary taxpayer, or S = Secondary taxpayer. Forward the incoming correspondence, a copy of Letter 289-C, Approval of Military Deferment, and a CC TXMODA print reflecting the updated status "44" via Form 3210, Document Transmittal, to the Field Office Resource Team (FORT) at the following address: IRS-FORT M/S 5-E04.116 2970 Market St. Philadelphia, PA 19104-5002 The FORT will monitor all Military Deferment accounts until the deferment period expires (military deferment begin date to release/discharge date plus 180 days).

# Insufficient Information to Meet Military Deferment Requirements

5.19.1.5.9.2 (10-18-2013) Insufficient Information to Meet Military Deferment Requirements If the initial request for military deferment does not include sufficient information to grant a military deferment: Send Letter 1175-C, Collection Postponed During Period of Active Military Service, including a return envelope, to the taxpayer or authorized Power-of-Attorney Suspend the case for 60 days using CC STAUP to the next normal status for 09 cycles Input history item "MILDEFER" using CC TXMODA for affected tax periods If the response contains sufficient information to grant the deferment, follow related instructions. IRM 5.19.1.5.9.1(2), Military Deferment Balance Due Procedures Resume normal collection activity if no response is received within 60 days.

# Denial of Military Deferment

5.19.1.5.9.3 (04-28-2008) Denial of Military Deferment Prepare Denial Letter 3079-C, Denial of Military Deferment, for signature of Chief, Collection Operations. Resume normal collection activity.

# Military Deferment and IAs

5.19.1.5.9.4 (04-28-2008) Military Deferment and IAs Follow the instructions for determining if the taxpayer meets the criteria for military deferment for cases in ST 60, 61, 63 and 64 per IRM 5.19.1.5.9, Military Deferment. Treat the IA account as a request for military deferment when the taxpayer asks for a reduced payment amount due to material impairment resulting from active military service; use the chart below in such circumstances: If the taxpayer ... Then ... Meets the criteria for military deferment Process the account to defer the balance due. IRM 5.19.1.5.9.1, Military Deferment Balance Due Procedures. Meets the criteria for military deferment and wishes to continue making IA payments Advise the taxpayer voluntary payments can still be made; however, the account is being deferred until their military status is terminated. Inform the taxpayer, if the tax liability is paid in full by the end of the deferral period, they are not charged interest or penalty for that period. Process the account to defer the balance due. IRM 5.19.1.5.9.1, Military Deferment Balance Due Procedures. Does NOT MEET the criteria for military deferment Leave the account in ST 60, 61, 63 or 64. Follow procedures for denial of military deferment. IRM 5.19.1.5.9.3, Denial of Military Deferment. Does not provide sufficient information to determine their qualifications for military deferment Leave the account in ST 60, 61, 63, or 64. Follow procedures to obtain the missing information. IRM 5.19.1.5.9.3, Denial of Military Deferment.

# Military Deferment Transcripts

5.19.1.5.9.5 (09-14-2021) Military Deferment Transcripts The FORT works Military Deferment Transcripts; for additional information see IRM 5.1.7.13.1, Military Deferment Procedures.

# Tax Court Cases

5.19.1.5.10 (01-03-2024) Tax Court Cases A balance due account may be issued although the taxpayer timely filed a Tax Court petition. These are generally erroneous assessments; however, some assessments are correct and collection should be pursued. Most others are premature and should be abated. Do not take collection action without verification from Appeals. Caution: Appeals is responsible for abating the premature assessment, if appropriate. Note: For any necessary manual NFTL release, see IRM 5.12.3.3.1(5), Liability is Satisfied - IRC 6325(a)(1). Employees of functions with access to the ALS input NFTL release requests in these situations. For functions not having access to ALS, determine the (CLO) NFTL release contact on the Intranet by going to: SERP, Who/Where, ALS Units Contacts. An internal use only telephone number is also provided with the contact information on the CLO website. Ensure all email communications regarding NFTLs are via encrypted email. If the taxpayer states the deficiency is still before the Tax Court for consideration, secure the following information: Name of the taxpayer's representative Docket number Tax year(s) involved TIN Note: If the taxpayer states they do not have any of the information requested in paragraph (2) above, advise the taxpayer to call back when it is acquired. Note: The Tax Court is located in Washington, D.C. Rev. Proc. 2012-18 limits communication with Appeals and applies to both written and verbal communications. Be sure the content of the Form 4442, Inquiry Referral, and/or discussions with Appeals are limited to ministerial, administrative or procedural matters and do not address the strengths or weaknesses of the case or the taxpayer's positions. See also IRM 5.1.9.5, Communications with Appeals, for additional information applicable to all campus and field Collection activities. If the case is in Notice Status, complete Form 4442, Inquiry Referral, and mail to the appropriate Appeals Office via Form 3210, Document Transmittal. If the case is in ST 22 (ACS), enter the information secured in paragraph (2) into comments and reassign the case to R3. The employee working R3 inventory calls the responsible Appeals office and determines if the assessment was made prematurely. The employee working R3 inventory processes the account based on the Appeals reply. Caution: Collection is prohibited on any proposed deficiency before the Tax Court.

# Killed in Terrorist Action (KITA), Killed in Action (KIA), and Astronauts Killed in the Line of Duty

5.19.1.5.11 (11-18-2021) Killed in Terrorist Action (KITA), Killed in Action (KIA), and Astronauts Killed in the Line of Duty The TS Technical Unit at the Kansas City Campus is responsible for taking necessary action on KITA, KIA and Astronauts Killed in the Line of Duty cases. Processing and Accounting Operations inform the Technical Unit manager or appointed person of all cases in collection status. Note: For Notice TDA or TDI, see IRM 21.6.6.2.22.2.1, KITA/KIA Procedures for All Functions. The literal "KITA" will appear on CC ENMOD, CC IMFOLE, CC TXMODA and CC SUMRY as an indicator. It does not cause a freeze or prevent the issuance of enforcement-related notices. Take special care in working these sensitive cases. The Technical Unit manager or appointed person is responsible for all taxpayer contact, such as survivors, for these cases. Discontinue all collection activity. ACS access only, take the following actions: Enter any pertinent information on ACS in the comments field Enter History Code "TOa0,01" , "KITA" , "KIA" , or "AKLD" , where "a" = the appropriate manager's inventory Route all correspondence to the TS Technical Unit manager or appointed person at the Kansas City Campus, using Form 3210, Document Transmittal.

# Taxpayers Taken Hostage or Wrongfully Detained (HSTG)

5.19.1.5.12 (03-03-2025) Taxpayers Taken Hostage or Wrongfully Detained (HSTG) The U.S. Department of State (DOS) and Federal Bureau of Investigation (FBI) provide IRS with a list of persons who have been declared as hostages, or as wrongful detainees. They will provide the name, SSN, capture date and/or release date 30 days after the hostage incident or wrongful detainee declaration. Twice a year, they will provide a summary list of all names to ensure IRS has all of the needed names. The DOS and FBI lists are sent to the IRS by secured email and routed to Kansas City CSCO, who will analyze and research the taxpayer's account to determine if there are any open collection (Bal Due or Del Ret) issues. Taxpayers on the lists who are declared as a hostage or wrongful detainee will be designated as a hostage for IRS collection purposes and will have the hostage indicator ("HSTG" ) placed on their account. Note: The hostage literal ("HSTG" ) displays on CC ENMOD, CC SUMRY, CC TXMODA or CC TDINQ. This causes an entity freeze preventing issuance of TDA, TDI, and enforcement-related notices. It will also prevent a TC 150, TC 290 or TC 300 from posting to the account. Use the table below to notify KC CSCO if you receive a communication regarding a taxpayer with: A "HSTG" literal, A TC 971 AC 199 with "HSTGPND" in the MISC field, or An indication that a taxpayer is currently or was previously held as a hostage or wrongful detainee but there is no "HSTG" literal or a TC 971 AC 199. If... Then... Correspondence, Use Form 4442 to route the correspondence to Kansas City CSCO: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Call or face to face contact, Advise to call the Hostage Program phone line 800-908-0368 The following subsections provide guidance to Kansas City CSCO employees only who process hostage program work: Hostage - See IRM 5.19.1.5.12.1, CSCO Hostage Guidance Wrongful Detainee - See IRM 5.19.1.5.12.2, CSCO Wrongful Detainee Guidance

# CSCO Hostage Guidance

5.19.1.5.12.1 (12-05-2025) CSCO Hostage Guidance This subsection provides guidance to Kansas City CSCO employees only who process hostage program work. When working a case, you are required to document actions taken on AMS including the capture date and release date. Example: When the indicator is placed on the account, input on AMS "Hostage Program- Indicator on IDRS- Capture date MM/DD/YYYY" (Use the capture date from the hostage-wrongful detainee list). When it is removed from the account, input on AMS "Hostage Program- Indicator removed from IDRS- Release date MM/DD/YYYY" . See IRM 5.19.1.2.4, Documenting Account Actions. When a taxpayer is declared as a hostage, KC CSCO will CC MFREQ/CC ENMOD the account and use CC ENREQ to update the Killed in Terrorist Action ("KITA" ) Indicator field with an indicator of 2. When a taxpayer is released, CSCO will use CC ENREQ to update the "KITA" indicator field with a 9 to remove the "HSTG" indicator. If there is a collection issue on the account, take the following actions: Input a TC 470 with no closing code, and Input a TC 971 AC 199 with the hostage release date and "HSTGPND" in the MISC field. Note: The case will be controlled and suspended for 180 days. After the time has expired, the TC 470 will be reversed with a TC 471 to return the account to normal processing. After the suspension period, abate all penalties from the date the captivity started through the end of the suspension period. See IRM 5.1.15.16.2, Reasonable Cause Penalty Abatements. If information is received from the taxpayer, their authorized representative, or a family member stating the taxpayer is a hostage and the "HSTG" indicator is not on the account, refer the taxpayer or their family to the FBI with their hostage information. The FBI will verify the name and contact IRS. Use the table below to address hostage cases: If... Then... Telephone call or correspondence and the taxpayer's account has an open collection issue, Input the "HSTG" indicator Suspend the account for 60 days pending contact from the FBI Remove the suspense if there is no contact from the FBI within the suspense period Note: Remove the "HSTG" indicator if there is no contact from the FBI. Telephone call or correspondence and the taxpayer's account does not have any open collection issues, Suspend the account for 60 days pending contact from the FBI Input the "HSTG" indicator on the account if there is contact from the FBI within the suspense period Note: Remove the suspense if there is no contact from the FBI within 60 days. If you receive information from the taxpayer, their authorized representative, or a family member on an open case stating that a taxpayer is a former hostage but there is no "HSTG" literal, verify the hostage status of the taxpayer. If there is no indicator in the system and the taxpayer was a hostage, refer the taxpayer to the FBI with their hostage information. The FBI will verify the name and contact IRS.

# CSCO Wrongful Detainee Guidance

5.19.1.5.12.2 (12-05-2025) CSCO Wrongful Detainee Guidance This subsection provides guidance to Kansas City CSCO employees only who process hostage program work. When working a case, you are required to document actions taken on AMS including the capture date and release date. Example: When the indicator is placed on the account, input on AMS "Hostage Program- Indicator on IDRS- Capture date MM/DD/YYYY" (Use the capture date from the hostage-wrongful detainee list). When it is removed from the account, input on AMS "Hostage Program- Indicator removed from IDRS- Release date MM/DD/YYYY" . See IRM 5.19.1.2.4, Documenting Account Actions. When a taxpayer is declared as a wrongful detainee, KC CSCO will CC MFREQ/CC ENMOD the account and use CC ENREQ to update the Killed in Terrorist Action ("KITA" ) Indicator field with an indicator of 2. When a taxpayer is released, CSCO will use CC ENREQ to update the "KITA" indicator field with a 9 to remove the "HSTG" indicator. If there is a collection issue on the account, take the following actions: Input a TC 470 with no closing code, and Input a TC 971 AC 199 with the hostage release date and "HSTGPND" in the MISC field. Note: The case will be controlled and suspended for 180 days. After the time has expired, the TC 470 will be reversed with a TC 471 to return the account to normal processing. After the suspension period, abate all penalties from the date the captivity started through the end of the suspension period. See IRM 5.1.15.16.2, Reasonable Cause Penalty Abatements. If information is received from the taxpayer, their authorized representative, or a family member stating the taxpayer is a wrongful detainee and the "HSTG" indicator is not on the account, refer the taxpayer or their family to the DOS to request a copy of the DOS letter stating that the taxpayer has been declared a wrongful detainee. Use the table below to address wrongful detainee cases: If... Then... Telephone call or correspondence and the taxpayer's account has an open collection issue, Input the "HSTG" indicator Suspend the account for 60 days pending receipt of the DOS letter Remove the suspense if the letter is received within the suspense period Note: Remove the "HSTG" indicator if the letter is not received after 60 days in suspense. Telephone call or correspondence and the taxpayer's account does not have any open collection issues, Suspend the account for 60 days pending receipt of the DOS letter Input the "HSTG" indicator on the account if the letter is received within the suspense period Note: Remove the suspense if the letter is not received within 60 days. If the taxpayer was a former wrongful detainee, contact the taxpayer and request a copy of the DOS letter stating that the taxpayer is no longer a wrongful detainee. Use the table below to address wrongful detainee actions: If... Then... Telephone call or correspondence and there is an open collection issue, Input the "HSTG" indicator Suspend the account for 60 days pending receipt of the DOS letter Remove the "HSTG" indicator, input TC 470 no closing code and suspend the account for 180 days from release date Exception: If the letter is NOT received after 60 days in suspense, do not input TC 470 or suspend the account Telephone call or correspondence and there are no open collection issues, Input the "HSTG" indicator Suspend the account for 60 days pending receipt of the DOS letter Remove the "HSTG" indicator, input TC 470 no closing code and suspend the account for 180 days from release date Exception: If the letter is NOT received after 60 days in suspense, do not input TC 470 or suspend the account

# Criminal Investigation Division Indicators (CID) on Balance Due Cases

5.19.1.5.13 (04-27-2022) Criminal Investigation Division Indicators (CID) on Balance Due Cases Some balance due cases may have CID indicators; for procedures see IRM 5.19.1.3.5(4), For Other Account Issues Requiring Referrals or Redirect.

# LLC Accounts

5.19.1.5.14 (09-14-2021) LLC Accounts A LLC is an entity created under state law that has characteristics of both a partnership and a corporation. It is similar to: A corporation in that the owners have limited personal liability for negligent acts and LLC debts. A partnership in that it provides management flexibility and may provide the benefit of pass-through taxation of income. The following are some of the characteristics of an LLC: Owners are called members. There are no restrictions on ownership. There are no restrictions on the number of members. Single member LLCs are permitted. A member/owner is a person with an ownership interest in the LLC. The term "person" includes legal entities. Thus, a member/owner may be: An individual A corporation A partnership An association An estate A trust Another LLC Example: An LLC with one owner is a single member entity, or single member owner (SMO). Example: An LLC with more than one owner is a multi-member entity. Treatment of the LLC entity for federal taxes is governed by the provisions of Treasury Regulation 301.7701-2 and 3. Liability for income, employment, and excise taxation is determined by the manner in which the entity is classified under the applicable regulations. To properly address various collection questions, you must first understand how an LLC is classified. Also see Notice 99-6 and IRM 5.1.21.11.1, Examples of Classification Changes by Ownership or Election. Note: Final regulations changing the treatment of certain LLCs for employment and excise tax liabilities were issued on August 16, 2007. The changes are not retroactive; they do not change the tax treatment of employment and excise taxes that accrue prior to their effective dates. The applicability of these regulations must be considered when determining liability for employment and excise taxes incurred both before and after the effective dates of these regulations. See IRM 5.1.21.13.3, Income Taxation for Disregarded Entity Classification. For wages paid prior to January 1, 2009, a single member LLC, classified as a disregarded entity, was permitted to satisfy its employment tax obligations with respect to employees performing services for the entity in one of two ways: (1) calculation, filing and payment of all employment taxes under the owner's name and EIN, or (2) separate calculation, filing and payment of all employment taxes under the LLC's name and EIN (Notice 99-6, 1999-3 I.R.B). For wages paid on or after January 1, 2009, a single member LLC, classified as a disregarded entity, no longer has the two options set forth in Notice 99-6 satisfying employment tax obligations. A single member LLC, classified as a disregarded entity, will no longer be treated as a disregarded entity, for employment tax purposes, and is liable for employment taxes on wages paid to employees of the LLC. Note: As a result of Regulations changes, the LLC itself will be the liable taxpayer for employment tax periods beginning on or after January 1, 2009, regardless of the LLC's classification for federal income tax purposes. Useful information regarding the ownership and classification of an LLC may be obtained by accessing various IDRS CCs. Example: IDRS CC ENMOD may include a name line indicating membership. Example: IDRS CC BMFOLE may reveal the name of owner(s), filing requirements, and will confirm any elections made, including effective date and classification elected. On IDRS, CC BMFOLE may contain the following transaction codes with regard to whether or not the LLC has made an election: A TC 076 indicates the date the Form 8832, Entity Classification Election, was accepted by the campus, the effective date of the election, and the classification elected. The alphabetic indicators "a" through "f" showing after PARA-CD, corresponds to the box checked on the Form 8832, Entity Classification Election. The alphabetic indicator "z" will appear if the Form 2553, Election by a Small Business Corporation (Under section 1362 of the Internal Revenue Code), is filed per IRM 5.1.21.4.1(4), Classifications Available for Entities Filing an Election. A TC 090 indicates the acceptance of Form 2553, Election by a Small Business Corporation (Under section 1362 of the Internal Revenue Code), and includes the effective date of the election and the fiscal year month for the entity. If only the Form 2553, Election by a Small Business Corporation (Under section 1362 of the Internal Revenue Code), is filed per IRM 5.1.21.4.1(4), Classifications Available for Entities Filing an Election, both the TC 076 and TC 090 will appear on the entity. Pre-January 2009 tax modules may display TC 971 Action Codes, 364, 365, and 366, which are input on the tax modules when the identity of the liable taxpayer has been determined liable taxpayer. TC AC Explanation 971 364 LLC is the liable taxpayer for this tax period 971 365 Single member/owner is the liable taxpayer for this tax period 971 366 Liable taxpayer changed during this tax period Because the classification may change without any indication in the record of assessment, the LLC presents challenges to collection employees. The IRM 5.1.21, Collecting from Limited Liability Companies, discusses a number of investigative techniques to allow employees to make a collection determination. See IRM 5.16.1, Currently Not Collectable, for further information.

# Criminal Restitution Assessments

5.19.1.5.15 (10-02-2023) Criminal Restitution Assessments Background - Following the conviction of a defendant for a criminal tax violation or tax-related offense, the court may order the defendant to pay restitution to the IRS. The requirement that the defendant pay restitution will be contained in a document signed by the judge called a Judgment and Commitment Order (J&C). In 2010, Congress amended IRC 6201 to provide that the IRS shall assess and collect tax-related restitution in the same manner as if such amount were tax. This change in IRC 6201 applies to restitution in all J&Cs entered after August 16, 2010. Identification of Assessments - Restitution assessments will be made on MFT 31 and can be identified by TC 971 AC 102. See IRM 5.1.5.15.4, Identifying Restitution-Based Assessments (RBA). Restitution assessments on BMF will be on MFT 02, 06, 05, etc. It is expected that restitution assessments on a BMF will be rare. When a restitution assessment is made against an officer of a corporation, the assessment will be made on the MFT 31 of the defendant/officer. Campus Case Actions - Restitution cases will not be worked by Campus employees, except as follows: If there is a module in ST 26 and an RO assignment is present and there are other modules in Notice Status, input CC STAUP to accelerate the modules according to current procedures. If the MFT 31 module does not contain a TC 470 cc 93, is in another status, or the transaction will expire in the near future, contact your local Advisory Probation Liaison (APL) for further guidance. Send the request to the CEASO group mailbox at: sbse.eef.dallas.restitution@irs.gov. The APL may advise the contacting employee to input a TC 470 cc 93 on all modules, placing the account in a ST 53 hold or advise the contacting campus employee to CC ASGNI the account to a designated RO group. Otherwise, the APL receiving contact from Campus Collection employees about restitution modules or related assessments, may issue an Other Investigation (OI) to the appropriate Field Area group with instruction to assign all modules for the taxpayer if the case is not already assigned to the Field Area.

# Affordable Care Act

5.19.1.5.16 (09-26-2018) Affordable Care Act Under the Affordable Care Act (ACA), the Federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States.

# Individual Shared Responsibility Payments

5.19.1.5.16.1 (03-11-2020) Individual Shared Responsibility Payments For tax years 2014 – 2018, individuals must have minimum essential health coverage (known as minimum essential coverage (MEC), have a coverage exemption, or report a shared responsibility payment (SRP). The SRP is the penalty imposed if an applicable individual in a tax household lacks MEC for any month. Note: Pursuant to Section 11081 of PL 115-97, for months beginning after December 31, 2018, the amount of the SRP is reduced to zero. IRM 21.8.1.27.4.3(2), Shared Responsibility Payment. The amount of any payment owed takes into account the number of months in a given year an individual is without minimum essential coverage or a coverage exemption from the responsibility to maintain MEC. The IMF for the individual SRP is MFT 35. The Tax Class is 2 and the File Source is 1. See IRM 21.6.4.4.20.3, Shared Responsibility Payment Overview, for additional information. Note: Individual SRP modules may be mirrored. Mirrored Individual SRP modules will be processed as MFT 65. The individual SRP amount owed is not subject to: Penalties, Exception: The taxpayer may be subject to a dishonored check penalty, if applicable. Levies on the taxpayer's property, or The filing of an NFTL. Note: However, interest will continue to accrue until the total SRP is paid. The IRS may offset federal tax refunds to the SRP amount until it is paid in full. When a taxpayer files a return that includes an Individual SRP, the tax return (MFT 30) will post first and the SRP module (MFT 35) will post the following cycle.

# Standalone SRP

5.19.1.5.16.1.1 (09-26-2018) Standalone SRP A standalone SRP occurs when a balance due is created on a module with MFT 35/65 File Source 1 (SRP 5000A) and there is no other: Balance due module with a different MFT in ST 22, ST 24, or ST 26, or TDI module in ST 03. Note: If an additional SRP balance due occurs in a subsequent year, but there are no other modules with a different MFT, it is (they are) still considered a standalone SRP. Standalone SRP modules will be subject to a recess. This means that routine collection activities will temporarily halt. See IRM 5.19.17.2.13, Recessed Individual Shared Responsibility Payment (SRP) Modules.

# Employer Shared Responsibility Provision

5.19.1.5.16.2 (02-02-2021) Employer Shared Responsibility Provision Large employers (generally, employers with at least 50 full-time employees, including full-time equivalents employees, in the prior calendar year) may be assessed an employer shared responsibility payment (ESRP) under IRC 4980H(a) if they do not offer health insurance with minimum essential coverage (MEC) to full-time employees (and their dependents) and at least one full-time employee receives a premium tax credit (PTC) under IRC 36B. The ESRP may also be assessed under IRC 4980H(b) if the employer offers MEC to its full-time employees (and their dependents), but a least one full-time employee receives a PTC because the employer's insurance MEC was not affordable or did not provide minimum value. Unlike the individual SRP assessments, the ESRP assessments are subject to enforcement actions. See IRM 5.19.4.2.2, Affordable Care Act (ACA) - Employer Shared Responsibility Provision (ESRP) 4980H. The ESRP assessments are processed on the Business Master File (BMF) under MFT 43.

# Erroneous Refunds

5.19.1.5.17 (03-01-2016) Erroneous Refunds If an individual receives money from the IRS to which the recipient is not entitled then this is referred to as an erroneous refund. This definition includes all erroneous refunds regardless of taxpayer's intent or whether the error that caused the erroneous refund was made by the IRS, the taxpayer or a third-party, see IRM 21.4.5, Erroneous Refunds. While researching an account where "wrongful levy payments" have been received, it is important to be able to identify an erroneous refund. Indicators of possible erroneous refund: receipt of wrongful levy payment(s), the payments applied to the owner's Identification Number (TIN), and a refund has been issued as a result of the wrongful payments. It is important to document AMS and input TC 570 to freeze funds/prevent refunds. There are several erroneous refund categories, the wrongful levy payments/erroneous refunds will be under the "Category D" . Administrative collection actions such as the issuance of a NFTL or a levy cannot be taken to recover Category D Erroneous Refunds. Note: The Erroneous Refund Unit in Accounting, Submission Processing, will input a false credit, a TC 700, on the "Category D" Erroneous Refunds. This action is taken to remove the erroneous refund amount from MF and the account is reestablished in Accounting. This is done to prevent notices and administrative collection action (NFTLs or levies) from occurring on the erroneous refund liability. The TC 700 credit can be identified by a Document Code 58 and a blocking series 950-999 in the Document Locator Number (DLN). These accounts will have a -U Freeze (generated by a TC 844) and it informs other employees the account is being worked and monitored in Accounting. Do not release the TC 700 credit. Indicators of an Erroneous Refund "Category D" : TC 570 TC 470, cc 93 (stops systemic notices and the collection process) TC 844 (generates a -U freeze) Open control ("ERRORREF" ), "M" status Letter 510-C, Refund In Error; Return Check (CC ENMOD) TC 700, Document Code 58, Blocking Series 950-999, see IRM 21.4.5.5.5, Overview of Category D Erroneous Refunds

# Unassessable (Formerly Non-Rebate) Erroneous Refund

5.19.1.5.17.1 (03-01-2016) Unassessable (Formerly Non-Rebate) Erroneous Refund If the taxpayer requests a repayment agreement on an unassessable (non-rebate) erroneous refund account, U Freeze with a TC 700 BL 950-999; only Accounting Operations grant these repayment agreements. Do not provide the telephone number for Accounting Operations. Take all pertinent information and forward Form 4442, Inquiry Referral, to the Accounting Operations employee having a control on the account. If the request for repayment includes other balance due modules, take the following actions: If ... Then ... Balance due modules are in Notice Status on IDRS Input TC 971 AC 043 if the request meets qualifications: IRM 5.19.1.6.4.7(2), Pending IA Criteria. Input a CC STAUP 2215 if active on IDRS, allowing Accounting Operations to resolve the erroneous refund module. Send the taxpayer Letter 2272-C, Installment Agreement Cannot be Considered/Extension of time to pay Cannot be Considered, (or other appropriate letter), explaining we are unable to complete processing of their request for an IA, or to reinstate a current IA, until the refund issue is resolved; encourage the taxpayer to begin making payments on the balance due. Balance due modules are in ST 22, ACS Input a TC 971 AC 043 if the request meets qualifications: IRM 5.19.1.6.4.7(2), Pending IA Criteria. Assign the account to R5 with a 60 day follow up and enter comments regarding the unassessable erroneous refund. Send the taxpayer Letter 2272-C, Installment Agreement Cannot be Considered/Extension of time to pay Cannot be Considered, (or other appropriate letter), explaining we are unable to complete processing their request for an IA until the refund issue is resolved; encourage the taxpayer to begin making payments on the balance due.

# Innocent Spouse

5.19.1.5.18 (10-02-2023) Innocent Spouse Do not refer a taxpayer to the Innocent Spouse Operation when they request an IA and there is an unreversed TC 971 AC 065. Follow procedures below to process these requests. If the TC 971 AC 065 is reversed, follow normal procedures to establish on the MFT 31 module. If the non-requesting spouse requests an IA, establish the IA on the MFT 31 module for the non-requesting spouse. If the requesting spouse requests an IA and there is an unreversed TC 971 AC 065 on any balance due module, take the following actions. Follow normal procedures to determine if the taxpayer qualifies for an IA, but exclude any module with an unreversed TC 971 AC 065; establish the IA as an MMIA: IRM 5.19.1.6.6, Manually Monitored Installment Agreements, MMIA. Exception: If the TC 971 AC 065 is not reversed, but the taxpayer states they were granted partial relief and has the "Allocation Worksheet" stating the amount they still owe, include the tax period and amount in the MMIA. Sometimes this is the only module the taxpayer owes, but other balance due modules could be included. Reminder: DO NOT refer these taxpayers to the Innocent Spouse Operation. When determining if the IA will be full paid within the CSED, include all modules including those with TC 971 AC 065. Since we are unsure if the claim will be approved, we must determine if the account will be full paid within the CSED if the TC 971 AC 065 is reversed, disallowing the claim. If the account will not full pay within the CSED, follow PPIA procedures: IRM 5.19.1.6.5, PPIA. Note: All requests for innocent spouse relief, filed after December 20, 2006, toll the CSED; use caution in determining the CSED; for many years, the CSED may still be tolled at the time you consider the request for an IA. See IRM 25.15.8.9, Collection Action — While an Appeal is Pending and IRM 25.15.8.6.2.1.1, Non-Mirrored Module Procedures. If the taxpayer qualifies for an IA, establish the IA using MMIA procedures: IRM 5.19.1.6.6, Manually Monitored Installment Agreement, MMIA. Once the Innocent Spouse determination is made, and the TC 971 AC 065 is reversed, this MMIA can be input on IDRS. If the Innocent Spouse claim is later denied, and the taxpayer requests to add this new liability to the IA, follow normal procedures for adding a new liability: IRM 5.19.1.6.4.20, Adding New Liability to an Existing IA.

# Pension Benefit Plans

5.19.1.5.19 (09-14-2021) Pension Benefit Plans This subsection relates to actions required when establishing IAs which include an MFT 74 and/or MFT 76 module. MFT 74 identifies the tax module in which an adjustment for Form 5500, Annual Return/Report of Employee Benefit Plan, is to post. Form 5500 concerns compliance with qualification provisions. For Form 5500 penalties (e.g., late filing), see IRM 20.1.8.4, Employee Plans (EP). MFT 76 identifies the tax module in which an adjustment for Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, is to post. Form 5330 is used to report and pay the excise tax related to employee benefit plans under several IRC provisions. The largest assessments usually relate to inadequate funding of employee pension plans. A tax of up to 10% [4971(a)] of the underfunded amount may apply each year. A tax of 100% [4971(b)] can be imposed in certain cases. The tax may be self-reported on Form 5330, or identified by IRS in an Examination proceeding. Currently, due to programming limitations, the systemic input of certain transaction codes to a MFT 74/76 module is not possible, due to the 3 digit plan identifier associated with these assessments. Automated systems do not recognize the identifier number. Notices requesting payment are sent when the tax is assessed and every time interest is updated, but the cases do not move beyond ST 21. Sometimes no status is reflected on IDRS, just the assessment. Research of these modules requires a specific format which include: Command Code Format Notes BMFOLT BMFOLT xx-xxxxxxx 74201212001 "Not applicable" TXMODA TXMODA xx-xxxxxxx 74 001 201212 "Not applicable" MFREQ MFREQC xx-xxxxxxx 76 201210 NAME 001 (if CC TXMODA is needed for CFOL only period) INOLEP INOLEP xx-xxxxxxx Lists the employee benefit plans and their 3 digit identifiers Note: Balance Due Modules cannot be created on ICS for these assessments. IAs which include MFT 74 or 76 cannot be systemically established on IDRS; they must be processed following MMIA procedures. See IRM 5.19.1.6.6, Manually Monitored Installment Agreement, MMIA.

# Private Debt Collection

5.19.1.5.20 (02-02-2021) Private Debt Collection The Fixing America's Surface Transportation (FAST) Act, signed into law December 4, 2015, requires the IRS to use private collection agencies (PCAs) for the collection of certain past due modules defined as inactive tax receivables. This subsection provides Private Debt Collection (PDC) procedures for cases worked in April 2017 or later. The Taxpayer First Act, signed into law on July 1, 2019, amended the criteria for assigning accounts to a PCA and expanded the exclusion categories.

# Private Debt Collection Overview

5.19.1.5.20.1 (05-01-2023) Private Debt Collection Overview IRC 6306(c)(1) requires the IRS to use PCAs for the collection of outstanding inactive tax receivables. The PDC program consists of those PCAs who have entered into qualified collection contracts to assist the IRS in the collection of certain past due modules that are currently considered inactive tax receivables as defined by IRC 6306. The IRS will send taxpayers and their representatives written notice that we are transferring their account to a PCA; (CP 40(IMF) or CP 140 (BMF), Overdue Account Sent to Private Collection Agency, and Pub 4518, What You Can Expect When the IRS Assigns Your Account to a Private Collection Agency). The PCA will send a separate letter to the taxpayer and the representative confirming this transfer and providing their contact information. The IRS will do everything it can to help taxpayers avoid confusion and understand their rights and tax responsibilities, particularly in light of continuing scams where callers impersonate IRS agents and request immediate payment. The IRS will send a letter to the taxpayer to indicate that the module has been assigned to the PCA. The PCA will also send a letter to the taxpayer to confirm that the module has been assigned to them. Both of these letters to the taxpayer will contain the unique 10-digit identifier, instead of the taxpayer's SSN. This unique identifier will be used to conduct a two-party verification between the taxpayer and the PCA. Taxpayers can confirm the names of the PCAs under contract with the IRS on the IRS Private Debt Collection page. Caution: IRS employees must not contact the PCA directly. If an employee has a question about an account assigned to a PCA, then send an inquiry via email to *SBSE PDC Questions, with the subject heading "PDC Questions" . PCAs will not ask for payment on prepaid debit, gift or iTunes cards. Taxpayers will be informed about electronic payment options on IRS.gov. Payment by check will be payable to the U.S. Treasury and sent directly to IRS, not the PCA. For information on scams, visit "Tax Scams and Consumer Alerts" on IRS.gov. The legislation provides for a percentage of the amount collected by the PCAs to be allocated to a fund for hiring and training special compliance personnel. Revenue collected by PCAs will be in addition to revenue already coming in through IRS collection operations and will provide needed support to close the nation's tax gap.

# Private Collection Agencies

5.19.1.5.20.2 (09-22-2022) Private Collection Agencies The IRS has entered into qualified collection contracts with the following three PCAs: CBE Group in Waterloo, Iowa Coast Professional in Geneseo, New York ConServe in Fairport, New York Under IRC 6103, PCAs will be able to identify themselves as contractors of the IRS collecting taxes. Private debt collectors are required to be courteous and respect taxpayers' rights. They must follow provisions of the IRS Private Collection Agency Policy and Procedures Guide (PPG), Fair Debt Collection Practices Act and are also subject to various provisions of IRC 6306 and IRC 6103. Caution: IRS employees must not contact the PCA directly. If an employee has a question about an account assigned to a PCA, then send an inquiry via email to *SBSE PDC Questions, with the subject heading "PDC Questions" .

# Private Debt Collection Account Identification

5.19.1.5.20.2.1 (12-05-2025) Private Debt Collection Account Identification Employees can identify an account assigned to a PCA and related activity on IDRS with the following transaction code: TC 971 AC 054 – Account assigned to a PCA. Employees can identify an account that is no longer assigned to a PCA on IDRS with the following TCs: TC 971 AC 459 – Account returned to IRS by PCA TC 972 AC 054 – Account recalled by IRS Note: If the above TCs are present on an account (either posted or pending), it is no longer assigned to PDC. Do not advise these taxpayers to contact the PCA. Employees should assist these taxpayers following normal IRM 5.19.1, Balance Due, procedures. PDC-ID Numbers are two digit codes that identify the taxpayer's PCA and can be found on CC ENMOD and CC IMFOLE. PDC-ID PCA 01 CBE Group 02 ConServe 03 Performant (former) 04 Pioneer (former) 05 Coast Professional PDC-IND & PDC-CD are two digit codes to indicate involvement with the PDC program and can be found on CC TXMODA or IMFOLT respectively. PDC-IND or PDC-CD Definition 00 or blank Not involved in PDC. 01 Module assigned to PDC. 04 Manual block. 16 PCA Payment Agreement PDC Authentication ID is a unique 10-digit taxpayer authentication number (TAN) assigned to each taxpayer assigned to a PCA. It will be displayed on CC ENMOD as the PDC-AUTH-ID and CC IMFOLE as the AUTH-ID.

# Private Debt Collection Criteria

5.19.1.5.20.3 (02-02-2021) Private Debt Collection Criteria Per IRC 6306, the IRS must enter into qualified tax collection contracts for cases meeting the following criteria: Removed from active IRS inventory because of lack of resources, Removed from active IRS inventory due to inability to locate the taxpayer, When more than two (2) years have passed since the assessment and there has been no assignment to an IRS employee for collection, or When 365 days have passed without taxpayer or third-party interaction to further collection of the account. Per IRC 6306, the IRS has the discretion to enter into qualified tax collection contracts for other inactive tax receivables as appropriate.

# Legislative Exclusions to Private Debt Collection Criteria

5.19.1.5.20.3.1 (02-02-2021) Legislative Exclusions to Private Debt Collection Criteria A tax receivable meeting the following exclusion criteria will not be assigned to a PCA: Exclusion Criteria Involves a taxpayer that is deceased Involves a taxpayer that is under the age of 18 Involves a taxpayer that is in a designated Combat Zone Involves a taxpayer that is the victim of tax-related identity theft Currently under examination, litigation, criminal investigation or levy Subject to pending or active offers in compromise Subject to a pending or active IA Subject to a statutory right of appeal Classified as innocent spouse cases Involves a taxpayer in a presidentially declared disaster area who requests relief from collection Involves a taxpayer that is receiving Supplemental Security Income / Social Security Disability Insurance (SSI/SSDI) Individuals whose AGI is below 200% of the applicable poverty level Note: Cases assigned to a PCA that subsequently meet the above criteria will be returned to the IRS.

# ACS and FA Taxpayer Contacts on Private Debt Collection Accounts

5.19.1.5.20.4 (03-03-2025) ACS and FA Taxpayer Contacts on Private Debt Collection Accounts If the taxpayer contacts the IRS (by phone or in person) instead of the PCA, follow the guidance below: Disclosure: Follow current disclosure/authentication guidelines as outlined in IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party. Documentation: Document the account history and notate account actions on AMS/IDRS, and recap conversation with taxpayer. Verify: PDC ID Number and PDC-AUTH-ID> on IDRS as described in IRM 5.19.1.5.20.2.1, Private Debt Collection Account Identification. If the taxpayer questions the validity of a PDC Agency: If ... Then ... The company is listed in IRM 5.19.1.5.20.2(1), Private Collection Agencies, Advise the taxpayer: The company is contracted by the IRS to assist in the collection of the debt. The company should never ask to have a payment made out or mailed directly to them. Provide taxpayer with the payment options available on IRS Website - Payments. See IRM 5.19.1.2.7, Ways to Submit Payments. Refer them back to the PCA and provide the website: IRS Private Debt Collection The company is not on the list in IRM 5.19.1.5.20.2(1), Private Collection Agencies, Advise the taxpayer: The company does not have an agreement with the IRS. Not to make payments to any company other than the IRS for IRS debt. Refer the taxpayer to TIGTA Office of Investigations to report the scam: Online: Hotline | U.S. Treasury Inspector General for Tax Administration OIG (tigta.gov) By phone: 1-800-366-4484 Note: A list of the PDC agencies is also available on IRS.gov; search "Private Debt Collection" . If the taxpayer's account is assigned to an IRS contracted PCA and the taxpayer indicates as follows: If ... Then ... The taxpayer wants to full pay their liability, Advise the taxpayer of available payment options per IRM 5.19.1.2.7, Ways to Submit Payments. Provide the following: Pay off amount per IRM 5.19.1.6.2, Can Full Pay Balance Due Now (Payoff). Applicable information for making payment by check per IRM 5.19.1.2.7.1, Taxpayer Responsibilities - When Submitting Payments by Check. The taxpayer wants to set up an arrangement to pay their liability over time, Advise the taxpayer they must work directly with the PCA and provide the PCA phone number. Note: PCA's will discuss how the taxpayer can establish a "Payment Arrangement" (PA). The taxpayer states they do not want to work with the PCA, Advise the taxpayer to submit a written request to their assigned PCA. The taxpayer states they don't agree with the liability, Follow procedures in IRM 5.19.1.4.3, Determine Correct Tax Liability, AND advise the taxpayer they must work directly with the PCA to pay (resolve) their remaining account balance as long as account remains assigned to the PCA. . The taxpayer requests account information, Provide the taxpayer with the requested account information (for example: PCA phone number, balance owed, 10-digit Taxpayer Authentication Number (TAN), reason for liability, or how to correct the tax owed. Use TDS when appropriate. TDS delivers tax account and return information to the taxpayer with an appropriate cover letter. See IRM 21.2.3.4, TDS Transcript Delivery Methods. Advise the taxpayer that they must work directly with the PCA to pay (resolve) their account balance as long as account remains assigned to the PCA. The taxpayer meets TAS referral criteria, Follow IRM 5.19.1.3.2.3, Taxpayer Advocate Service (TAS). If the taxpayer states they: Feel they are being threatened, Have reason to believe they are being scammed, or Have a complaint about the PCA or how the PCA is handling their account, Advise the taxpayer to contact the TIGTA Office of Investigations: Online: Hotline | U.S. Treasury Inspector General for Tax Administration OIG (tigta.gov). By phone: 1-800-366-4484. Exception: If the TC 971 AC 054 is reversed by a posted or pending TC 971 AC 459 or TC 972 AC 054, then the account is no longer assigned to PDC and the case should be worked normally. See IRM 5.19.1.5.20.2.1, Private Debt Collection Account Identification. A taxpayer may be liable for modules assigned to an IRS contracted PCA, as well as modules that are not assigned to PDC (including X-refs). When this occurs, follow the guidance below: Cross-reference Modules Not Assigned to PDC: Work with the taxpayer to resolve any cross-reference modules that are not assigned to PDC Example: An individual balance on a secondary taxpayer, business account (BMF), etc.). Reminder: If an IA is granted for cross-reference modules, it must be processed as a Manually Monitored Installment Agreement (MMIA). See IRM 5.19.1.6.6, Manually Monitored Installment Agreement, MMIA and will not include the TIN assigned to PDC. New Modules on Accounts Assigned to PDC: A new module with a balance due will be assigned to PDC, three weeks after the first notice. Advise the taxpayer to contact the PCA for account resolution if they are unable to full pay the new module and provide the PCA phone number. There are legislative exclusions that would cause the IRS to recall an account from the PCA. See IRM 5.19.1.5.20.3.1, Legislative Exclusions to Private Debt Collection Criteria, for examples. Reminder: Do not set up an MMIA for a new module not yet assigned to PDC. Note: See IRM 5.19.1.5.20.2.1, Private Debt Collection Account Identification, to identify PDC modules. If you encounter situations that are not addressed in the procedures above, you can request assistance through your management chain. This can be done by sending an email asking for assistance through your manager and including the results of your research. If the issue cannot be resolved, forward the message to the PDC Analyst with the subject heading "PDC Questions" at: *SBSE PDC Questions. Frontline IRS employees should not attempt to contact a PCA directly.

# ACS and FA Contacts on Private Debt Collection Accounts with Passport Issues

5.19.1.5.20.4.1 (04-05-2017) ACS and FA Contacts on Private Debt Collection Accounts with Passport Issues ACS and FA should resolve passport certification through existing systemic processes, as shown below: If ... And ... Then ... A taxpayer contacts ACS or FA after receiving CP 508C, Taxpayer is able to full pay the account, Follow instructions in IRM 5.19.25.12, Taxpayer Contacts. Advise the taxpayer of available payment options per IRM 5.19.1.2.7, Ways to Submit Payments. The account will be systemically recalled from the PCA when the account goes to ST 12. Passport certification will be reversed when the account meets the criteria in IRM 5.19.25.10, Reversal of Certification. A taxpayer contacts ACS or FA after receiving CP 508C, Taxpayer is able to resolve the passport issue, The case will be systemically recalled from the PCA when the account meets one of the PDC exclusions in IRM 5.19.1.5.20.3.1, Legislative Exclusions to Private Debt Collection Criteria. Passport certification will be reversed when the account meets the criteria in IRM 5.19.25.10, Reversal of Certification.

# ACSS and CSCO Correspondence on Private Debt Collection Accounts

5.19.1.5.20.5 (07-09-2024) ACSS and CSCO Correspondence on Private Debt Collection Accounts ACSS and CSCO will work correspondence from a PDC assigned taxpayer as normal. The account will be systemically recalled when the account goes to ST 12 or meets one of the PDC exclusions in IRM 5.19.1.5.20.3.1, Legislative Exclusions to Private Debt Collection Criteria. Note: If taxpayer submits written correspondence asking the PCA to cease contact, forward the correspondence by encrypted email to: *SBSE PDC Questions. Document "Correspondence to PDC" on AMS, then classify waste the paper case. If the PCA previously granted a PA on a PDC account, do not take case actions to interfere with the taxpayer's PA with their PCA. See IRM 5.19.1.5.20.6, Payment Arrangements (PA) Granted by Private Collection Agencies. Exception: A taxpayer may be liable for modules assigned to an IRS contracted PCA, as well as cross-reference modules that are not assigned to PDC. When this occurs, work the non-PDC modules following guidance in IRM 5.19.1.5.20.4(4), ACS and FA Taxpayer Contacts on Private Debt Collection Accounts.

# Payment Arrangements (PA) Granted by Private Collection Agencies

5.19.1.5.20.6 (11-18-2021) Payment Arrangements (PA) Granted by Private Collection Agencies PCAs may grant Payment Arrangements (PA) on PDC accounts; however, the account will not update to ST 60. Instead, the PCA will monitor it to ensure the taxpayer makes their required payments. Since the PCA monitors the account for payments, the account will remain assigned to PDC. PDC accounts can be identified per the indicators described in IRM 5.19.1.5.20.2.1, Private Debt Collection Account Identification. Although PAs granted by PCAs do not show up in ST 60, a TC 971 AC 063 will be present for all modules included in a PCA granted PA. Although the PCA monitors accounts assigned to them for required payments, the payments are received and processed by the IRS. You may receive contact from a taxpayer where they state they are working with the PCA. When this occurs, do not take actions to interfere with the taxpayer's PA with their PCA. Exception: If the taxpayer states they do not want to work with the PCA, refer to IRM 5.19.1.5.20.4, ACS and FA Taxpayer Contacts on Private Debt Collection Accounts, or IRM 5.19.1.5.20.5, ACSS and CSCO Correspondence on Private Debt Collection. You may receive contact from a taxpayer where they state their Payment Arrangement established with the PCA Performant or Pioneer ended. The IRS contracts with Performant and Pioneer expired on September 22, 2021 and all Payment Arrangements with these two PCAs ended. If the taxpayer is requesting an IA, and their account was previously assigned to Performant or Pioneer, refer the case to the Andover Campus Collection for expedited processing. Refer these cases by: Preparing and faxing a Form 4442, Inquiry Referral, to 855-277-9110 along with any other supporting documentation. Caution: Do not refer an account that is currently assigned to another PCA. Note: Andover Campus Collection employees working these inquiries can grant IAs with similar terms as the PA that ended without requiring a financial statement and no new NFTL determination is required. Employees can identify these cases by the presence of a TC 972 AC 054 (recalling the case from the PCA) along with a TC 971 AC 163 (reversing the PA) with either 03 or 04 in the Misc field representing the PCA ID.

# Special Compliance Personnel (SCP) Program

5.19.1.5.21 (03-03-2025) Special Compliance Personnel (SCP) Program The FAST Act requires the IRS to establish a Special Compliance Personnel (SCP) program funded by the retained earnings from the Private Debt Collection (PDC) program. See the Private Debt Collection website, and IRM 5.19.5.12, Special Compliance Personnel (SCP), for additional information. SCP employees will answer calls from both SCP call site inventory accounts and other ACS status accounts. The account does not have to be assigned to SCP. SCP employees will handle the call and move the case to the applicable "N" Function on ACSWeb to change the ownership to SCP. Non-SCP employees will not be able to access SCP accounts. They will receive the following ACS Error Message: "267 NOT SCP PROFILE TRANSFER CALL TO SCP" when they attempt to access an SCP account. They must transfer the call to the SCP line. See IRM 5.19.1.3.4.3.7, Special Compliance Personnel (SCP) Calls. As of January 2019, SCP profiled employees will be able to access and handle calls for non-SCP accounts in ACS status. When handling calls for non-SCP accounts in ACS status, SCP should transfer the account to the appropriate N Function Unit as applicable, See IRM 5.19.5.12.3, N Function Inventory. Transferring the account to the N function/unit will move the account into the SCP inventory and systemically input the TC 971 AC 470. Non-SCP ACS employees who receive calls on SCP accounts must transfer the call to the SCP line. See IRM 5.19.1.3.4.3.7, Special Compliance Personnel (SCP) Calls. Non-SCP ACSS employees who receive correspondence on SCP accounts must forward it to PSC Drop Point 4-Q26.132.

# CSCO Manual Refund Processing

5.19.1.5.22 (07-01-2021) CSCO Manual Refund Processing This IRM subsection provides general manual refund procedures for processing Form 5792, Request for IDRS Generated Refund (IGR), initiated and approved by Field Collection submitted to Philadelphia CSCO for IDRS input. Philadelphia Service Center (PSC) is the centralized receiving site for all Field Collection manual refunds (Form 5792). Manual Refunds are sent via encrypted email to the CSCO organizational mailbox, *SBSE PSC CSCO Man Ref, for processing. Specific instructions for completion of Form 5792, Field Collection employees are responsible to complete the items located in IRM 5.1.12-2, Field Collection Processing of Form 5792. CSCO employees receive Form 5792 from the organizational mailbox. Upon receipt they are required to verify the amount of the refund. CSCO personnel will ensure the Field Approving Official who signs the refund is on the Authorized Signature List maintained by the Manual Refund Unit in the Campus Accounting Function. Philadelphia CSCO employees follow procedures found in IRM 21.4.4.5, Preparation of Manual Refund Forms. CSCO employees will generate another Form 5792 through the IAT tool. They will enter all data in the Form 5792, including the remarks section. CSCO will email the IAT output version of the Form 5792 for review, approval, and input of the digital signature by the CSCO approving official. Note: The CSCO approving official signature represents the processing of the refund only. The CSCO approving official did not work the case or make determinations concerning the need to issue the manual refund. The CSCO approving official provides a valid digital signature and submits via email to the designated Accounting organizational mailbox *TS SP Manual Refunds Ogden. CSCO will maintain the Form 5792 received from Field Collection, and Accounting will keep the generated IAT version for a period of five years per IRM 3.17.79.3.2.1, Uploading Forms 3753 and Forms 5792 (PDF Copy) onto the Manual Refund Project SharePoint Site. CSCO will correct and re-submit Form 5792 rejections due to CSCO input errors only. CSCO employees who input CC RFUNDR must open an IDRS control base and monitor on IDRS according to IRM 21.4.4.6.1, Monitoring Manual Refunds. Refer to the following IRMs for additional guidance: IRM 2.4.20-12, Description of Line Numbers IRM 3.17.79.4.1, Case Review and Command Code REFAP (Refund Approval) IRM 5.1, Field Collecting Procedures IRM 5.1.12.20, Manual Refund IRM 5.1.12.20.1, Manual Refund Procedures IRM 5.11.2.3.2.1, Wrongful levy IRM 20.2, Interest IRM 20.2.4.8, Refunds IRM 20.2.4.8.2, Manual Refunds IRM 21.4.6.4.2.1, TOP Offset Bypass Indicator (BPI)

# Taxpayer Contact Regarding Notices for Deferred Social Security Tax

5.19.1.5.23 (09-22-2022) Taxpayer Contact Regarding Notices for Deferred Social Security Tax This subsection provides guidance for responding to taxpayer contacts regarding receipt of notices for deferred Social Security (SS) tax, which include Letter 3064-C, Settlement Notice for Deferred Social Security Tax, and (IMF) CP 56V / (BMF) CP 256V, CARES Act SS Tax Deferral Reminder Notices. Caution: If the deferred amount is paid in full by the due date and there is no other tax due on the module or assessed penalties, the module will be in ST 10/12. Background: In May 2021, IRS began mailing settlement notices via Letter 3064-C to remind taxpayers with deferral amounts that although the deferral amounts are not yet due, they remain liable for any and all amounts that are properly deferred. The reminder explains the liabilities have been assessed and penalties and interest may result if the deferral amount is not paid by the required due dates. In October 2021, IRS began mailing CP 56V / CP 256V as the first courtesy reminder notice that taxpayers may have an amount due on December 31, 2021 if they have deferred the payment and deposit of certain social security taxes incurred from March 27, 2020 to December 31, 2020 under section 2302 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Refer to the following table to provide the taxpayer with an explanation regarding the notice they received. If taxpayer received... Then... Letter 3064-C, Settlement Notice for Deferred Social Security Tax Explain to the taxpayer this is a reminder that they still remain liable for the deferred tax even though the amount(s) is not yet due. In October and November courtesy reminder notices may be issued; however, taxpayers are responsible for timely paying the deferred amounts when due regardless of this courtesy reminder. See paragraph (9) below if the taxpayer states they would like to pay the deferred amount early, or paragraph (10) if they explain they will not be able to full pay the amount(s) by the due date(s). CP 56V or CP 256V, CARES Act SS Tax Deferral Reminder Notice Explain to the taxpayer this is a reminder that Social Security taxes deferred under the CARES Act Section 2302 are due by December 31, 2021 and December 31, 2022. Note: The amount due for December 31, 2021 will be one-half of the amount they were eligible to defer, with the remainder due December 31, 2022. The amount eligible to defer is generally any deposit of the employer share of social security taxes due during the period beginning on March 27, 2020 and ending December 31, 2020 and payments of the tax imposed on wages paid during that period for employers and Schedule H filers, and/or one-half of the social security taxes imposed on net earnings from self-employment income for the period beginning on March 27, 2020 and ending December 31, 2020 for self-employed individuals. Any payments or deposits made before December 31, 2021, are first applied against the payment due on December 31, 2021, and then applied against the payment due on December 31, 2022. See paragraph (9) below if the taxpayer states they would like to pay the deferred amount early, or paragraph (10) if they explain they will not be able to full pay the amount(s) by the due date(s). Deferral Due Dates: Employee's portion of deferred Social Security (SS) tax: Under Notice 2020-65 and applicable modifications under Notice 2021-11, if an employer defers employee Social Security taxes (or Tier 1 Railroad Retirement taxes), the employer must withhold and pay the taxes that were deferred ratably from wages or compensation paid between January 1, 2021 and December 31, 2021. Note: If the deferred tax is not full paid by December 31, 2021, the failure to pay penalty and applicable interest will begin to accrue on the unpaid amount on January 1, 2022. No FTD penalty will be charged on the employee's portion of deferred SS tax. Employer's portion of deferred SS tax: Under Notice 2020-22, Section 2302 of the CARES Act allows employers to defer the deposit of the employer's share of Social Security taxes and certain Railroad Retirement taxes that would otherwise be due on or after March 27, 2020 through December 31, 2020 and payment of the taxes imposed on wages paid during that period. One-half of the eligible deferred employer's share of Social Security tax is due by December 31, 2021, and the remainder is due by December 31, 2022. Note: If any part of the employer's portion of SS tax is paid late, the FTD penalty will be charged on the total deferral amount, including amounts already paid after the return due date but before the December 31st installment due date(s). The failure to pay penalty and interest will begin to accrue on the unpaid amount on January 1st following the December 31st installment due date(s). Reminder: If the deferred amount is paid in full by the due date and there is no other tax due on the module or assessed penalties, the module will be in ST 10/12. How to Identify IMF and BMF Modules with Deferred Taxes: The IRS is administering deferred payments of Social Security taxes for 2020 by posting a "false credit" with a TC 766 Credit Reference Number (CRN) 280 for the combined amount of employee and employer deferred taxes. Any payment/credit applied towards the deferred tax will generate a reversal of the "false credit" with a TC 767 CRN 280 for the amount of the payment/credit. How to Determine the Eligible (or maximum) Deferral Amount: The eligible amount of employer's share of social security taxes that can be deferred for the tax period is the smaller of The employer's share of Social Security tax, or The total taxes after adjustments (e.g., Form 941 line 10, Form 943 line 11, etc.) minus any applicable tax credit for increasing research activities (from Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities) minus total deposits, including overpayments applied from a prior year or amended form. How to Compute the Amount Due for the Installment Due Dates: The deferred deposits of the employer's share of Social Security tax must be paid by December 31, 2021 (50 percent of the eligible deferred amount), and December 31, 2022 (the remaining amount) Example: If an employer was eligible to defer $20,000 for the payroll tax deferral period, but paid $15,000 of the $20,000 and deferred $5,000 for the payroll tax deferral period, the employer does not need to deposit any additional amount by December 31, 2021, since 50% of the eligible deferred amount (or $10,000) has already been paid. The employer must pay the remaining $5,000 by December 31, 2022. Example: The maximum amount an employer was eligible to defer for the third quarter of 2020 is $20,000. The employer deposited $5,000 during the quarter and reported a deferred amount of $15,000. The employer must pay $5,000 by the first installment due December 31, 2021 (half of the eligible deferred amount is $10,000 minus the $5,000 already paid), and the remaining $10,000 is due by December 31, 2022. Resources To Find Deferred Tax Information: IMF BMF TXMODA, IMFOLT TC 766 CRN 280 with deferral amount TC 767 CRN 280 (reversal of deferral amount) Note: TXMODA displays the "MAXDEFER-CMPTR-AMT" field, which is the total maximum (eligible) deferral amount calculated by adding line 8b of Schedule H (primary and secondary) and line 26 of Schedule SE (primary and secondary) TXMODA, BMFOLT TC 766 CRN 280 with deferral amount TC 767 CRN 280 (reversal of deferral amount) Note: Currently TXMODA and BMFOL do not display the maximum (eligible) deferral amount for BMF modules. Also, the employee's portion of SS Tax deferral and employer's portion of SS tax deferral is combined as one TC 766 CRN 280. Refer to BMFOLR or view the tax return to see the actual portions of deferred employer share of Social Security tax and employee share of Social Security tax that was included with the TC 766 CRN 280 IMFOLM fields: Unpaid Deferred Social Security Tax Due By 12/31/2021 Unpaid Deferred Social Security Tax Due By 12/31/2022 BMFOLM fields: Employee Share of SS Tax Deferred Due 12/30/2021 The Deferred SS Tax Due 12/31/2021 The Deferred SS Tax Due 12/31/2022 "This space intentionally left blank" BMFOLR fields: DEFER SECT 2302 DEFR EE FICA AMT TRDBV Form 1040, line 31 TRDBV Form 941, line 13b total deferred, line 24 EE portion of SS tax that was included on line 13b Form 943, Line 14b (ER SS tax) and 14c (EE SS tax) Form 944, line 10b (ER SS tax) and 10c (EE SS tax) Form CT-1, line 21 ER SS tax) and 22 (EE SS tax) Form 1041, line 26 (transferred from Schedule G, line 18) Note: If the taxpayer disagrees with the amount due, See IRM 5.19.1.4.3, Determine Correct Tax Liability. Repayment of the Deferred Taxes: If... Then... The taxpayer asks about paying the deferred amount before the due date Advise the taxpayer they may pay the deferred amount anytime prior to the due date. The taxpayer asks how to make payments for deferred amounts Explain that taxpayers can make the deferral payments through the EFTPS or by credit or debit card, money order or with a check. Visit IRS.gov, Paying Your Taxes, and click on the payment method to find instructions for the specific type of payment including what to include on a check or money order and where to mail the payment. Reminder: Payments for the deferred tax must be separate from other tax payments because IRS systems won't recognize the deferral payment if it is with other tax payments or sent as a deposit. Separate payments must be made for each tax period with deferred Social Security tax. Individuals making deferred Social Security tax payments in EFTPS should select 1040 US Individual Income Tax Returns and Deferred Social Security Tax for the type of payment. Employers will select deferral payment and then change the date to the applicable tax period for the payment. Employers can visit EFTPS.gov, or call 800-555-4477 or 800-733-4829 for details. Unable to Pay the Deferred Tax by the Due Date: Advise the taxpayer to pay as much as they can as often as they can to avoid additional FTP and interest charges. Refer to the table below, if the taxpayer states they are unable to full pay the deferred tax. If the taxpayer states... And the contact is... Then... They cannot pay the deferred amount BEFORE the required payment due date and systemic reversal of the deferral amount has not yet occurred Note: A payment plan cannot be set up before the false credit (TC 766 CRN 280) has been reversed with a TC 767. The taxpayer must wait until after the deferred payment due date and the "false credit" for the deferral has been reversed via a TC 767 CRN 280. The taxpayer should follow instructions in the balance due notice. They cannot pay the deferred amount AFTER the required payment due date and systemic reversal (TC 767 CRN 280) for the deferral amount due has occurred The taxpayer may contact IRS via phone or visit IRS.gov, Paying Your Taxes to review options for a payment plan, offer in compromise or temporary delay in collection until their financial situation improves. They cannot pay the deferred amounts by the 12/31/2021 and 12/31/2022 due dates AFTER the 12/31/2021 due date and deferral reversal (TC 767 CRN 280), but before the second deferral due date of 12/31/2022 Explain that a payment arrangement may be considered for the deferral amount due with the first installment (12/31/2021). However, the taxpayer will need to contact IRS again to make payment arrangements for the remaining deferral amount (due 12/31/2022) once the due date is past and deferral reversal is showing. Note: If the taxpayer disagrees with the amount due, See IRM 5.19.1.4.3, Determine Correct Tax Liability.

# Third-Party Payer and Common Law Employer Contacts Regarding Unpaid Deferred Social Security Tax

5.19.1.5.23.1 (10-02-2023) Third-Party Payer and Common Law Employer Contacts Regarding Unpaid Deferred Social Security Tax This subsection provides guidance for responding to Third-Party Payer (TPP) and Common Law Employer (CLE) contacts regarding unpaid deferred Social Security (SS) tax. Background: Under the CARES Act (Section 2302(c) of PL 116-136), CLEs are solely responsible for the payment of any deferred amounts of SS tax if they directed their TPP (e.g., certified professional organization (CPEO) or IRC section 3504 agent) to defer such taxes. The TPPs report all deferred social security taxes on their aggregate Form 94X with information specific to each client listed on Schedule R. To retain as much systemic efficiency as possible, the IRS set policy for the TPP to: Report the sum of the deferred amounts of SS tax (or applicable railroad retirement tax) on their aggregate employment tax return, Coordinate with their CLE clients to collect deferred SS tax amounts, and Pay any amounts of deferred SS tax to the IRS that they collected from their CLE clients. The IRS established this policy because all wages remain reported under the aggregate filer (TPP) and align with Forms W-2 and document matching programs. The IRS informed the aggregate filers of this policy through COVID Tax Tip 2021-99 and through the CP 256V landing page. From October 2021 through December 2021, the IRS issued BMF notices CP 256V to remind TPPs of the installment due dates for the deferred amounts of SS tax. Note: Aggregate returns impacted by this legislation are: Form 941 (MFT 01), tax periods 202003, 202006, 202009, 202012 and Form 943 (MFT 11), tax period 202012. The unpaid deferred SS tax amounts will be moved from the aggregate module to the CLE TIN so the IRS can pursue collection from the CLE. The information below explains how to identify modules impacted by this project and addresses questions and answers that may be helpful when assisting a TPP or the CLE client who has concerns about their account. How to Identify Modules with Unpaid Deferred SS Tax: The aggregate filer (TPP) module will reflect a reversal of the false credit via a TC 298 to post a TC 767 CRN 280 for any unpaid deferred SS tax, which will create a balance due on the module. When the unpaid deferred SS tax is moved to their CLE clients TIN there will also be one TC 291 for the complete amount of unpaid SS tax. There are two ways unpaid deferred SS tax may have been moved to the CLE TIN depending if there was an existing TC 150 on the module at the time the deferred SS tax was to be moved. TC 150 present; If the CLE TIN shows an existing TC 150 for the Form 94X tax period, the unpaid deferred SS tax will be moved from the aggregate return to the CLE TIN via a TC 290 adjustment. No TC 150; If the CLE TIN shows no TC 150 for the Form 94X tax period, a prompt assessment via Form 2859 is made to post a TC 290 for the full amount of unpaid SS tax. The Doc Cd for these DLNs will show 51 and have a TC 370 and TC 971 AC 665 present. There will also be additional adjustments seen to establish the deferred SS tax credit and unpaid deferred SS tax due by the installment due dates. Note: Once the unpaid SS tax is moved to the CLE TIN, that module enters notice status. Caution: Once the TC 290 posts, the module immediately enters balance due status, and a notice may be issued to the taxpayer before the first adjustment to establish the deferred SS tax credit can be made. This notice will reflect incorrect penalty and interest assessments. Tell the taxpayer to disregard that notice. The IRS will issue the current balance due notice reflecting accurate penalty and interest once the account is corrected to show the deferred SS tax information and adjustments. Employees may receive phone calls or written correspondence from TPPs or the CLE clients regarding this project. Refer to the appropriate table below when assisting TPP aggregate filers and CLE clients. TPP Aggregate Filer Contacts: If the TPP... Then Wants to report the unpaid deferred SS tax for their CLEs, Advise them to follow the guidance on the CP 256V landing page on IRS.gov. Provide them the url and inform them this website explains what they must submit to the EEFax number listed there. Received a balance due notice for unpaid deferred SS tax and does not agree because the balance is due to the CLE client unpaid deferred SS tax, Advise them to follow the guidance on the CP 256V landing page on IRS.gov. Provide them the url and inform them once they provide the needed information, the IRS may begin moving the unpaid deferred SS tax amounts to reduce or eliminate the balance on the aggregate sides TIN. Sent the required documentation via the EEFax number but has not received a response from the IRS, Research the account for an open control to CCP (Control Category: "TPRQ" , Status: "M" , Activity Cd: "TPPDEFRL" ). If there is an open control to CCP, advise the TPP the IRS received their information for that module(s) and it will be worked in order of receipt. Ask them to allow time for the IRS to process the information and they will be notified once necessary actions have been taken. If there is no open control, and it's been over 30 days since they've submitted the information advise them to resubmit the information again via EEFax. See CP 256V landing page on IRS.gov. Received a notice of adjustment that the unpaid deferred SS tax has been moved but disagrees with the action taken, Advise the TPP to submit a written explanation of the needed change(s) and applicable forms or information to support the correction via EEFax to CCP. See CP 256V landing page on IRS.gov. Mailed the required information for the unpaid deferred SS tax belonging to their CLE clients instead of sending via the required EEFax number, Inform them once the IRS receives the information it will be routed accordingly and worked in the order of which it was received. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ CLE Client Contacts: If the CLE... Then Received a notice of balance due and doesn't understand why, Review the module to determine if the balance is caused by moving the unpaid deferred SS tax from the aggregate TIN. Explain they should contact their TPP and refer them to the following links that give additional information about deferred SS taxes COVID Tax Tip 2021-99 (https://www.irs.gov/newsroom/making-payments-for-deferred-tax-reported-by-third-party-payers) and Tax Tip 2021-32 (https://www.irs.gov/newsroom/what-employers-need-to-know-about-repayment-of-deferred-payroll-taxes). Does not agree with the amount of unpaid deferred SS tax that is reflected on their account, Explain the unpaid deferred SS tax amount was reported by their TPP. If they do not agree with this amount, they must contact their TPP to resolve the issue. If a correction is needed, the TPP must EEFax the information, which should include an explanation of the change, and applicable forms to support the correction. Wants to make a payment for the unpaid deferred SS tax after December 31, 2022 Advise the CLE to make the payment to their CLE TIN. They must make the payment separate from other tax payments and must submit a separate payment for each tax period. They can make the deferral payment through the EFTPS. Note: The EEFax number provided in IRS.gov is ONLY for TPPs, do not encourage CLE clients to send information to that EEFax.

# Methods of Payment

5.19.1.6 (11-02-2020) Methods of Payment The taxpayer may indicate through discussion on the phone or by writing they either: Can't pay, Won't pay, or Will pay later, the balance of tax they owe. As Collection Representatives, your mission is to bring the taxpayer into compliance on past due accounts. The purpose of the tiered interview process is to determine the most appropriate case resolution, based on the taxpayer's ability to pay. To accomplish this, it is imperative that you: Listen to the taxpayer. Respond to all of the taxpayer's questions. Evaluate the situation carefully. It is to the taxpayer's advantage to pay the balance of tax due as soon as possible to reduce the amount of penalty and interest charged. Explain to the taxpayer the benefits of paying as soon as possible. Example: Interest and penalty continues to be charged on the unpaid balance of tax until it is paid in full. See IRM 5.19.1.6.4.16, IA Terms and Conditions. Taxpayer accounts may be resolved in the following ways: Payment Method ... See ... Immediate full payment, IRM 5.19.1.6.2, Can Full Pay Balance Due Now (Payoff) Short Term Payment Plan, IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days Voluntary Lump Sum Payment (VLSP), IRM 5.19.1.6.4.21, VLSP Installment Agreement (IA) Paragraphs (6)-(8) below and IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs) Currently Not Collectable (CNC), Paragraph (9) below and IRM 5.19.17, Campus Procedures for Currently Not Collectible and Offers in Compromise Offer In Compromise (OIC), Paragraph (9) below and IRM 5.19.17, Campus Procedures for Currently Not Collectible and Offers in Compromise Short Term Payment Plans are informal agreements where taxpayers may full pay their outstanding liability within up to 180 days. See IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days. IAs are arrangements between the taxpayer and the IRS, which allow taxpayers to pay their liabilities over time. During the course of IAs, penalties and interest continue to accrue. Generally, no levies may be made during the period that an IA is in effect. If, during a telephone contact the taxpayer requests an IA, and you determine it must be proposed for rejection, inform the taxpayer that: The IA is subject to managerial approval. Generally, all collection actions are suspended until the taxpayer receives a decision regarding the request. You will attempt to call back within five (5) days; however, if you are unable to reach them by phone, they will receive a letter with our determination for the request within 14 days. Note: If t is determined an IA cannot be granted because a return is due when conducting FCC, see IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria. If the taxpayer is denied an IA, see appeals procedures in IRM 5.19.8, Collection Appeal Rights. All proposed rejections are subject to independent review before informing the taxpayer of the rejection, if they meet associated criteria. See IRM 5.19.1.6.4.9, IA Rejection Criteria. For independent review procedures, see IRM 5.19.1.6.4.10, Proposal to Reject IA to Independent Review. If the taxpayer indicates they cannot pay, secure financial information to evaluate the taxpayer's ability to pay and consider if they meet CNC requirements or OIC requirements. See IRM 5.19.13, Campus Procedures for Securing Financial Information, and IRM 5.19.17, Campus Currently Not Collectible and Offers in Compromise. Reminder: Financial information is not required if the taxpayer meets CNC Exception criteria. See IRM 5.19.17.2.4.1, CNC Exception Processing. If the taxpayer refuses to pay, see IRM 5.19.1.6.1, Taxpayer Refuses to Pay.

# Taxpayer Refuses To Pay

5.19.1.6.1 (02-02-2021) Taxpayer Refuses To Pay If the taxpayer refuses to pay, document the taxpayer's refusal to pay in AMS comments. If ... Then ... ACS/ST 24, Warn the taxpayer of enforcement action and follow normal enforcement procedures. IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection. Notice Status Accounts, Input CC STAUP 2200 which generates a final notice to the taxpayer and sends the account to ACS. Note: For IMF accounts, the IRS is prohibited from filing a lien or levy to collect the individual SRP. See IRM 5.19.1.5.16.1, Individual Shared Responsibility Payment. If a wage levy was established by ACS or Field Assistance on a ST 22 account and an initial payment is received, see IRM 5.19.4.4.5, Partial Pay Levies. If two or more payments are received, see IRM 5.19.4.4.6, Continuous Wage Levies - E7 Payment Processing.

# Can Full Pay Balance Due Now (Payoff)

5.19.1.6.2 (07-09-2024) Can Full Pay Balance Due Now (Payoff) These agreements may be granted on assessed or pre-assessed balances for all IMF and BMF taxpayers. For ALL FUNCTIONS, phone or paper, follow instructions in paragraphs (2) through (10). Exception: FA employees, follow IRM 21.3.4.13, Balance Due Accounts. Use CC INTST, the AMS Full Pay Calculator, the IAT Compliance Suite Payment Calculator, or CC COMPA to compute the payoff amount to the full pay date (see paragraph (5)). For restricted interest computation, refer to IRM 20.2.1.4, Normal and Restricted Interest, IRM 20.2.1.4.2, Manual Calculation of Interest, and IRM 21.5.6.4, Freeze Code Procedures. Ask the taxpayer if there is any recent payment(s) or levy(s) potentially affecting their account balance. Reduce the payoff amount by anticipated credits not yet pending on IDRS. Reminder: If the taxpayer is on an IA, see IRM 5.19.1.6.4(14), Payment Plan/Installment Agreements (IAs), for additional guidance. If payment is submitted via mail, IRS Direct Pay (IMF taxpayers only), EFTPS or credit card within ten days, follow the Full Pay procedures below. For payments made after ten days, follow IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days. For payoff requests, compute the payoff as follows and document the amount and computation date on AMS: Phones Action If the taxpayer will mail their payment or take to TAC Office, Compute the payoff to ten days from the anticipated payment date. (mail) Compute payoff on the same day payment is received. (In person) For debit/credit card or IRS Direct Pay payments, Compute the payoff to the date the taxpayer states they will authorize the payment. For VanillaDirect payments, Compute the payoff to three days from the anticipated payment date. For payments made via EFTPS, Compute the payoff amount to the date the payment is requested by the taxpayer unless requested after 8:00 PM ET; if so, use the next day. Correspondence Action If the taxpayer will mail their payment by a specific future date, Compute the payoff to 21 days from the anticipated payment date. If the taxpayer provides no date, or the date has passed, Compute the payoff to 30 days from today. For COMBO accounts in ST 22 or 24 (IMF or BMF) allow the full pay within 10 days and establish a firm date for filing the missing returns. Refer to IRM 5.19.1.4.4.1, Full Compliance Check. Refer to IRM 5.19.1.4.1(3), Account Actions on Referral/Redirects, for modules in ST 24. AMS must be documented with the terms of filing and payment commitments. If there are modules in ST 23, input CC MFREQ and then enter TC 290 for .00, PC 5 using CC REQ54 to force accruals to post. For restricted penalty computation, refer to IRM 20.1.2, Failure To File/Failure To Pay Penalties. For Modules in ST 53, reverse the TC 530 with a TC 531 to include the amount in the balance due computation. Advise the taxpayer to send the payment ensuring IRS receipt by the promised date. Provide the campus address for mailing payments and complete instructions to the taxpayer regarding payments. IRM 5.19.1.2.7, Ways to Make Payments. For Notice Status Cases: If ... Then ... ST 21, Input CC STAUP 5808. All others, Input CC STAUP 2208. Reminder: If the request date to full pay falls within the grace period of the notice, no CC STAUP is required. For ACS/ACSS: Reassign case as follows: If ... Then ... A "FNL NOT" date displays on the ACS MOD Screen for all balance due tax modules, Enter "TOE3 XX,FLPY" . A "FNL NOT" date is missing from one or more balance due tax modules and there is a levy source, Enter "TOE2 XX,FLPY" . All other cases, Enter "TOI7 XX,FLPY" . Note: If there are no levy sources on ACS, send case "TOI7 XX,FLPY" . Note: "XX" = The number of days to mailing or anticipated/authorized payment date plus 21. Enter the promise to pay date and amount on AMS comments or CC ENMOD if no access to AMS. See IRM 5.19.1.2.4, Documenting Account Actions. Summarize the full payment agreement verbally or in writing. When appropriate, provide a warning of enforcement action. See IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection.

# Short Term Payment Plan Within 180 Days

5.19.1.6.3 (12-05-2025) Short Term Payment Plan Within 180 Days IMF and BMF taxpayers may be granted Short Term Payment Plans up to 180 days for modules in Notice Status and ST 22 (or ST 23 or ST 24), if no prior Short Term Payment Plan has been granted. Exception: A request for a Short Term Payment Plan on post-petition liabilities is non-processable when a taxpayer is in bankruptcy. See IRM 5.19.1.5.2.2, Insolvency - Short Term Payment Plan/IA Requests on Post-Petition Periods. Such agreements may be granted on assessed or pre-assessed balances for all IMF and BMF taxpayers; see IRM 5.19.1.2.6.2, Short Term Payment Plans, for authority levels and duration of Short Term Payment Plans. Taxpayers do not qualify for 180 day Short Term Payment Plans if previously allowed the maximum days. A pre-assessed Short Term Payment Plan up to 180 days can be granted on correspondence; follow the same established criteria: IRM 5.19.1.6.4.15, Pre-Assessed IA Requests. Use CC INTST, the AMS Full Pay Calculator, the IAT Compliance Suite Payment Calculator, or CC COMPA to compute the payoff amount to the full pay date (see paragraph (5)). For restricted interest computation, refer to IRM 20.2.1.4, Normal and Restricted Interest, IRM 20.2.1.4.2, Manual Calculation of Interest, and IRM 21.5.6.4, Freeze Code Procedures. All actions taken on the account must be clearly documented on AMS. Refer to IRM 5.19.1.2.4, Documenting Account Actions. If ... Then ... All modules are in Notice Status, Input Short Term Payment Plan on IDRS. See Exhibit 5.19.1-4, IDRS Input of Short Term Payment Plans, 180 Days or Less, CC IAORG for ACS/ACSS/CSCO/FA, and Exhibit 5.19.1-5, IDRS Input of Short Term Payment Plans, 180 Days or Less, CC IAREV for ACS/ACSS/CSCO/FA. Any modules are in Status 22, Input Short Term Payment Plan on ACS. Move the case to the appropriate ACS inventory for the payment to post. Example: The taxpayer states they can full pay within 90 days and there are balance due modules in ST 22 or 24 and there have been no prior Short Term Payment Plans given; grant the taxpayer's request. Inform the taxpayer payment must be received by IRS by the promised date. If the final notice was issued and there are levy sources present, move the case to E3 inventory; if the final notice was not issued and there are levy sources present, move to the case to E2 inventory. If there are no levy sources move to I7 inventory, with a follow up of 21 days past the promise date for payment receipt and processing. The taxpayer calls afterwards requesting additional time to full pay; up to 90 additional days may be granted from the original request date. The maximum of 180 days does not include the additional seven days for internal processing of the payment. These procedures also include taxpayers who claim they are filing a refund return or an amended return that will full pay their balance due. Existing Short Term Payment Plans may be revised by adding new modules or allowing additional time, provided the total time to full pay does not exceed 180 days from the original request date. If a taxpayer is in Notice Status and requests a Short Term Payment Plan for 90 days, and a prior request was granted for the maximum of 180 days, do not allow additional time unless there are unusual circumstances such as Combat Zone or a disaster area declared by the president. Document AMS in detail with the reason for granting the additional time. If additional time is not granted, other payment options and methods should be discussed. A new Short Term Payment Plan of up to 180 days may be granted onlyafter all modules from any prior payment agreement have been full paid. Note: You must consider all previously granted Short Term Payment Plans. Example: A 180-day Short Term Payment Plan is granted for a taxpayer's 2016 and 2017 Form 1040 balances due. They full pay their liabilities within 180 days as promised. The taxpayer subsequently files a 2018 Form 1040 with a balance due and requests a new 180-day Short Term Payment Plan. The taxpayer may be allowed up to 180 days to pay off their new balance due. Caution: ACS, ACSS or FA do not establish up to 180 day Short Term Payment Plans when any module is in ST 22 using CC IAGRE. These cases are being monitored on the ACS system for receipt of payment. ACS, ACSS, CSCO or FA will establish any up to 180-day Short Term Payment Plans when all modules are in notice status using CC IAGRE. If the taxpayer does not qualify for a Short Term Payment Plan of up to 180 days, determine if the taxpayer meets IA criteria. See IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs). If an IMF or BMF taxpayer has an open TDI, see return filing requirements. IRM 5.19.1.4.4.1, Full Compliance Check. Allow the Short Term Payment Plan for up to 180 days if it meets criteria and establish a firm date for filing the missing returns within the appropriate time frames. Caution: IDRS will not allow the input of CC IAGRE when there is an open TDI. For these agreements, input a CC STAUP for the next Notice Status for 9 cycles. Document AMS of return requested and Short Term Payment Plan. When working correspondence, the date used to determine the start of the maximum Short Term Payment Plan is within 180 days time frame from the IRS received date on the correspondence, or postmark if no IRS receive date. Input the Short Term Payment Plan, except when ten days or less of the Short Term Payment Plan time frame remains; In that instance, document AMS with the Short Term Payment Plan for up to 180 days information (number of days requested) and: For Notice Status accounts, if ST 21, input CC STAUP to 5805; all other statuses, input CC STAUP to 2205. For ST 22 accounts, reassign. If the taxpayer requests a Short Term Payment Plan for an IA in ST 6X, deny the request and inform them a Short Term Payment Plan does not extend their time for collection appeal rights. Do not convert a taxpayer request for an IA that is for 180 days or less to a Short Term Payment Plan. Caution: IRC 7122(e)(2) and Treas. Reg. 301.6159-1(e)(5), provide appeal rights associated with an IA that do not apply to Short Term Payment Plans. Per IRC 7122 (e)(2), a taxpayer may appeal the rejection of an IA. Per Treas. Reg. 301.6159-1(e)(5), a taxpayer may appeal the modification or termination of an installment agreement. Reminder: While we cannot convert an existing IA to a Short Term Payment Plan, the taxpayer may submit full payment at any time. Advise the taxpayer they may call 800-829-1040 to obtain a current pay off amount, when they are ready to send full payment. Use the following table when processing a Short Term Payment Plan and no TDIs are present: Note: If the maximum days for a Short Term Payment Plan were previously granted, deny the request. If ... And ... Then ... ST 22 or ST 24, Other periods in ST 71 with an unreversed TC 480 or TC 780 (-Y Freeze), Advise the taxpayer to call the OIC Unit in the applicable Compliance Campus Location within 10 days. See SERP for a listing of OIC Sites under the Who/Where tab. Move case to the appropriate ACS inventory function with a 45 day follow up (E2- if final notice not issued, or E3- if final notice issued). Warn the taxpayer failure to pay could result in enforcement action per IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection. Notice Status, With other unreversed TC 480 and TC 780 (ST 71) modules (-Y Freeze), Advise the taxpayer to call the OIC Unit in the applicable Compliance campus location within ten days. See SERP for a listing of OIC Sites under the Who/Where tab. Enter CC STAUP 2206. ST 22, This space left blank intentionally If a "FNL NOT" date is shown in the ACS MOD Screen for all balance due tax modules and levy sources are available, enter history code "TOE3XXX,FLPY" . If a levy source is available but the "FNL NOT" is not shown for all modules, input "TOE2XXX,FLPY" . Otherwise, input "TOI7XXX,FLPY" . Extend the follow-up date for the first deadline plus 21 days for payment. Example: The taxpayer is granted a Short Term Payment Plan for 180 days to full pay their ST 22 account and a "FNL NOT" date is shown on the ACS MOD screen for all the balance due modules and levy sources are available, enter history code "TOE3,201,FLPY" . Release levies unless they are a condition of the Short Term Payment Plan for up to 180 days; for levy release procedures. See IRM 5.19.4.4.10, Levy Release: General Information. Warn the taxpayer failure to pay could result in enforcement action per IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection. ST 24, This space left blank intentionally Document AMS. See IRM 5.19.1.4.1(3), Account Actions on Referral/Redirects. ST 60, CTLV Continuous Wage Levy (ALN xx08), Leave CTLV in place, advise the taxpayer when they make full payment the levy will be released. ST 60, Regular IA, Leave history in AMS, do not change the current IA. See paragraph (13) above. ST 53 or 23, Not on IDRS (on CC IMFOLT/BMFOLT but not IDRS), IRM 5.19.1.6.4.5, Account Statuses Affecting IAs. Caution: Input the IA before CC MFREQ or the computer will not allow CC IAGRE input. Notice Status, This space left blank intentionally Input the Short Term Payment Plan using CC IAGRE. AMS must be documented with the terms of filing and payment commitments; see IRM 5.19.1.2.4, Documenting Account Actions. Input the Short Term Payment Plan to IDRS using either Exhibit 5.19.1-4, IDRS Input of Short Term Payment Plans, 180 Days or Less, CC IAORG for ACS/ACSS/CSCO/FA, or Exhibit 5.19.1-5, IDRS Input of Short Term Payment Plans, 180 Days or Less, CC IAREV for ACS/ACSS/CSCO/FA. Send Letter 681-C, Proposal to Pay Later Accepted, to confirm the Short Term Payment Plan including: Payment date, Amount due (computed to the payment date), Warning of enforcement action (when appropriate - see IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection), and Campus address to mail the payment. Note: See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Note: For the return and payment addresses, use the Service Center payment address based upon Submission Processing. See SERP, Who/Where tab, Collections Payment Addresses. Note: During weekend processing, TC 971 AC 899 are systemically generated on all modules included in a Short Term Payment Plan that were input to IDRS; this entry identifies why the account became ST 60. The failure to pay rate is not reduced on Short Term Payment Plans.

# Payment Plan/Installment Agreements (IAs)

5.19.1.6.4 (12-05-2025) Payment Plan/Installment Agreements (IAs) For information on oral statements, see IRM 21.1.3.20, Oral Statement Authority. Payment plan or IA requests may be received orally or in writing (including Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request). Only process requests as a valid IA request where it is clear the taxpayer has requested to make payments on their tax debt. Written requests stating one or more of the following statements: I need to, or would like to make payments I can send payments Send me a bill every month I would like to make installments Note: If the IA was requested on Form 9465, Installment Agreement Request, enter "94" in the XX position of the ALN, except for DDIAs. See Exhibit 5.19.1-9, ALNs. Note: Form 433-H, Installment Agreement Request and Collection Information Statement, is a new hybrid form that was introduced in May 2019. It combines an IA request with a Collection Information Statement (CIS), and is intended for IMF taxpayers who are wage earners only who do not meet simple payment plan criteria. You have the authority to grant an IA either orally or in writing unless it is a DDIA. If you orally grant an IA, you must still send a written confirmation of the agreement by mail to the taxpayer. A DDIA requires the taxpayer's signature. See IRM 5.19.1.6.4.13, DDIA. If Form 433 is received, input the financial data on AMS to determine if the taxpayers' ability to pay (full pay, Short Term Payment Plan, IA or is unable to pay), refer to IRM 5.19.13, Campus Procedures for Securing Financial Information. Exception: If at any time during the process the taxpayer qualifies for, and agrees to a Simple Payment Plan, input of the financial information is not necessary. Input the IA as agreed to, document AMS with the IA information and destroy the Form 433. Exception: If a taxpayer requests an IA on Form 433-H, Installment Agreement Request and Collection Information Statement, and the proposed IA meets Simple Payment Plan criteria, input of the financial information is not necessary. Input the IA as agreed to, document AMS with the IA information as described above. However, if the request is for a DDIA, the Form 433-Hmust be retained. Follow procedures in IRM 5.19.1.6.4.13, DDIA. Requests may be received by only one taxpayer on a joint liability wishing to establish an IA. "Mirroring" of Married Filing Joint (MFJ) accounts can be done to provide the ability for the secondary taxpayer to make payments in these situations, IRM 5.19.1.6.7.1, Front End Mirror Assessments Process for IA Closures. If receiving a request for an IA from the taxpayer via email, DO NOT respond via email. Use of email to contact the taxpayer is prohibited due to the risk of improper disclosure or exposure. See IRM 10.5.1.6.8.1, Emails to Taxpayers and Representatives. Contact the taxpayer by phone or correspondence. If using correspondence, advise the taxpayer to call the toll free number to request an IA. Consider which of the following types of IAs may be considered if the taxpayer meets all other IA criteria; filing and paying compliance, and are within the dollar criteria for each specific type of IA. Guaranteed IA: IRC 6159(c), requires the IRS to accept the taxpayer's proposal of an IA if the following conditions are met: Guaranteed IA Conditions The taxpayer is an individual and owes income tax of $10,000 or less, excluding penalties and interest. See IRM 5.19.1.2.6.3.1, Installment Agreements - All Employees, for case processing authority levels. Note: Unlike the criteria for simple payment plans, the dollar limit for guaranteed IAs of $10,000 or less only applies to tax. The taxpayer may owe additional amounts in penalty and interest (both assessed and accrued) and qualify for a guaranteed IA, so long as the tax liability alone is not greater than $10,000. During the preceding five taxable years, the taxpayer (including their spouse if the requested IA is for a jointly filed return), has not failed to file or to pay income taxes, nor entered an IA for payment of taxes). The taxpayer cannot pay the tax immediately. Exception: As a matter of policy, the IRS grants guaranteed agreements even if taxpayers are able to fully pay their accounts. The IA provides for full payment of the liability within three (3) years. The taxpayer agrees to continue to comply with the tax laws and the terms of the IA for the period (up to three years) the IA is in place. A Guaranteed IA must be allowed even if it is determined the taxpayer has the ability to make larger monthly payments; accept the IA regardless of the amount proposed. However, the payment amount must provide for full payment of the liability within three (3) years. Example: A taxpayer's total outstanding liability is $200, and they request an IA for $10 per month. Compliance Suite shows that the proposed payment will full pay in three (3) years. If the account meets the remaining requirements, the proposed IA must be granted as a Guaranteed IA. Guaranteed IA CIS Requirements: A financial statement is not required. Guaranteed IA Managerial Approval Requirements: Managerial approval is not required. Guaranteed IA NFTL Determination Requirements: A NFTL determination is not required. Guaranteed IA ALN: A "36" should be entered in the YY position of the ALN, as for any Simple Payment Plan $25,000 and under. See Exhibit 5.19.1-9, ALNs. Simple Payment Plan $50,000 and under If ... Then ... Type of tax owed is IMF, OOB Sole Proprietor & BMF Non-Trust Fund The AAB (CC SUMRY) is $50,000 or less and the agreement will be fully paid prior to the CSED. Reminder: Employees considering simple payment plans can apply the Express Filing Compliance Check. See IRM 5.19.1.4.4.1.1, Express Filing Compliance Check. Simple Payment Plan $50,000 and under CIS Requirements: A financial statement is not required. Simple Payment Plan $50,000 and under Managerial Approval Requirements: Managerial approval is not required. Simple Payment Plan $50,000 and under NFTL Determination Requirements: A NFTL determination is not required. Simple Payment Plan $50,000 and under ALN: Normally, "36" should be entered in the YY position of the ALN if the AAB is $25,000 and under, or "37" if the AAB is between $25,001 and $50,000; however, see Exhibit 5.19.1-9, ALNs, for further information on ALNs. Non-Simple IA (NSIA) - IMF & OOB Sole Proprietors: NSIA is considered when the taxpayer cannot qualify for a Simple Payment Plan. CSCO, ACS, ACSS and Field Assistance employees are authorized to establish NSIAs. The agreement must be fully paid prior to the CSED. See IRM 5.19.1.2.6.3, Installment Agreements, and IRM 5.19.13, Campus Procedures for Securing Financial Information. Reminder: Employees considering NSIAs can apply the Express Filing Compliance Check. See IRM 5.19.1.4.4.1.1, Express Filing Compliance Check. NSIA CIS Requirements: If ... Then ... AAB (CC SUMRY) is up to: $100,000 (FA), $250,000 (ACS, ACSS, and CSCO), A financial statement is not required, but: AMS history must contain the Compliance Suite Payment Calculator calculation showing the IA will be fully paid by the CSED, and A history item must be input on CC ENMOD indicating "NOCIS" . Exception: A financial statement is required when the IA request is made in conjunction with a request for levy release or the taxpayer's account is identified as having a seriously delinquent tax debt (presence of an unreversed TC 971 AC 641). See IRM 5.19.4.4.10, Levy Release: General Information, IRM 5.19.13, Campus Procedures for Securing Financial Information, and IRM 5.19.25.7, Identification of Certified Seriously Delinquent Tax Debt. AAB (CC SUMRY) is between $250,001 and $999,999 (ACS/ACSS), Note: See IRM 5.19.1.2.6.3.4, Installment Agreements - ACS and ACSS Employees, for additional information. A financial statement is required. See IRM 5.19.13, Campus Procedures for Securing Financial Information. Note: If liquidation of any asset(s) or equity in an asset will result in full pay or a substantial partial payment, see IRM 5.19.13.3.4, Making the Collection Decision. Note: If the financial analysis supporting a prior NSIA determination is no more than twelve months old, a new liability or liabilities may generally be closed using the same determination without further investigation for amounts up to (total of all modules) $25,000 including previous modules included in the IA. NSIA Managerial Approval requirements: If ... And ... Then ... AAB (CC SUMRY) is more than $50,000, "This space intentionally left blank." Managerial approval is required. Note: See IRM 5.19.1.2.6.3, Installment Agreements, and IRM 5.19.1.6.4.8, IA Managerial Approval. NSIA NFTL Determination Requirements: A NFTL determination is required. For pre-filing considerations, see IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations. For NFTL filing procedures see IRM 5.19.4.5.3.1, Before Filing NFTLs, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. NSIA ALN: Normally, "09" should be entered in the YY position of the ALN for NSIAs; however, see Exhibit 5.19.1-9, ALNs, for further information on ALNs. Partial Pay IA (PPIA) - IMF & OOB Sole Proprietors: If full payment cannot be secured by the CSED and the taxpayer has requested to make payments or has some ability to pay, a PPIA should be considered. See IRM 5.19.1.2.6.3, Installment Agreements, for dollar criteria. See IRM 5.19.1.6.5, PPIA, for PPIA procedures, even if the taxpayer qualifies for a CNC (establish account as a back up TC 530). Note: Taxpayers entering PPIAs who have defaulted an IA in the past 24 months will be required to make monthly payments via DDIA or PDIA unless they are unbanked and unemployed/self employed. (Taxpayer must authorize DDIA or PDIA before PPIA is reinstated to qualify.) See IRM 5.19.1.6.5.3.2, Revising/Reinstating PPIAs. PPIA CIS Requirements: A financial statement is required. See IRM 5.19.13, Campus Procedures for Securing Financial Information. PPIA Managerial Approval Requirements: If ... Then ... AAB (CC SUMRY) is $25,000 or less, Managerial approval is not required. AAB (CC SUMRY) is more than $25,000, Managerial approval is required. Note: See IRM 5.19.1.2.6.3, Installment Agreements, and IRM 5.19.1.6.4.8, IA Managerial Approval. PPIA NFTL Determination Requirements: A NFTL determination is required. For pre-filing considerations, see IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations. For NFTL filing procedures see IRM 5.19.4.5.3.1, Before Filing NFTLs, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. PPIA ALN: Normally, "12" should be entered in the YY position of the ALN; however, see IRM 5.19.1.6.5.3.1, Input of PPIAs, and Exhibit 5.19.1-9, ALNs, for further information on ALNs. Simple Payment Plan (Business Trust Fund): CSCO, ACS, ACSS and Field Assistance employees are authorized to establish Simple Payment Plan (Business Trust Fund) up to AAB (CC SUMRY) of $25,000. Simple Payment Plan (Business Trust Fund) Requirements: Simple Payment Plan (Business Trust Fund) Managerial Approval Requirements: Managerial approval is not required, but AMS history must contain the Compliance Suite Payment Calculator calculation showing the IA will be fully paid by the CSED. Simple Payment Plan (Business Trust Fund) NFTL Determination Requirements: A NFTL determination is not required but may be filed if the NFTL will protect the government's interest, such as if a property sale is imminent. For pre-filing considerations, see IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations. For NFTL filing procedures see IRM 5.19.4.5.3.1, Before Filing NFTLs, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. Simple Payment Plan (Business Trust Fund) ALN: A "15" should be entered in the YY position of the ALN; however, see IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund), and Exhibit 5.19.1-9, ALNs. Note: See IRM 5.19.1.2.6.3, Installment Agreements for case processing authority levels, and IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund), for additional information. An IA cannot be considered unless all filing and payment compliance has been addressed. See IRM 5.19.1.4.4.1, Full Compliance Check. To determine if the account meets campus authority level for the AAB (CC SUMRY) modules, see IRM 5.19.1.2.6.3, Installment Agreements, for case processing authority levels, and IRM 5.19.1.6.4.5, Account Statuses Affecting IAs. Payoff Requests: Taxpayers may submit full payment at any time. If a taxpayer on an IA wants to pay off their balance, do not convert their IA to a Short Term payment plan (See IRM 5.19.1.6.3(12), Short Term Payment Plan Within 180 Days. Use CC INTST, the AMS Full Pay Calculator, the IAT Compliance Suite Payment Calculator, or CC COMPA to compute the payoff amount to the full pay date as described in IRM 5.19.1.6.2(5), Can Full Pay Balance Due Now (Payoff). For restricted interest computation, refer to IRM 20.2.1.4, Normal and Restricted Interest, IRM 20.2.1.4.2, Manual Calculation of Interest, and IRM 21.5.6.4, Freeze Code Procedures. Note: If it has not been paid yet, advise the taxpayer of the user fee.

# Determining Appropriate IA

5.19.1.6.4.1 (12-05-2025) Determining Appropriate IA Determine if the account meets Simple Payment Plan criteria, based on the AAB (CC SUMRY) or if the IA requires securing a financial statement. See IRM 5.19.1.2.6.3, Installment Agreements. Note: The payment amount need not be the same throughout the term of the agreement for a Simple Payment Plan; the IA can have increasing payments, provided the AAB (CC SUMRY) is fully paid within the term of the agreement. Note: If an IA determination cannot be made within 24 hours, and the request meets pending IA criteria: See IRM 5.19.1.6.4.7, Pending IA Criteria. You must input a TC 971 AC 043 to stop any collection activity while making an IA determination. Caution: Do not input a pending IA for an existing IA that is not reversed or terminated. (A TC 971 AC 063 not followed by a TC 972 AC 063 or a TC 971 AC 163). When speaking to the taxpayer or working correspondence and the AAB (CC SUMRY) amount is $25,000 or less (including any modules in ST 53 or 23, as well as pre-assessed/unassessed modules), follow the procedures in the table below: Exception: For Simple Payment Plan (Business Trust Fund), see IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund). Note: Refer to IRM 5.19.1.4.1(3), Account Actions on Referral/Redirects, for modules in ST 24. Reminder: ACS Employees: Refer to Exhibit 5.19.1-3, ACS Call Flow. Reminder: See Exhibit 5.19.1-9, ALNs, to determine the appropriate ALN. If ... And ... Then ... Form 433-D, Installment Agreement, Form 9465, Installment Agreement Request (any revision date), Form 433-H, Installment Agreement Request and Collection Information Statement Correspondence, Phone request, or Face to face request A monthly payment amount is proposed that meets Guaranteed IA criteria (See IRM 5.19.1.6.4(8), Payment Plan/Installment Agreements (IAs), Process as a Guaranteed IA for the monthly payment amount proposed by the taxpayer. Send Letter 2273-C, Installment Agreement Accepted; Terms Explained, (or other appropriate letter). See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Document AMS. Form 433-D, Installment Agreement, Form 9465, Installment Agreement Request (any revision date), Form 433-H, Installment Agreement Request and Collection Information Statement Correspondence, Phone request, or Face to face request The agreement will be fully paid prior to the CSED, Process as a Simple payment plan for the monthly payment amount proposed by the taxpayer. Send Letter 2273-C, Installment Agreement Accepted; Terms Explained, (or other appropriate letter). See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Document AMS. Form 433-D, Installment Agreement, Form 9465, Installment Agreement Request (revision 12-2011 or earlier), or Correspondence No monthly payment amount is proposed, The proposal does not meet pending IA criteria. Follow instructions in IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria. Phone request, or Face to face request, No monthly payment amount is proposed, The proposal does not meet pending IA criteria. Inform the taxpayer that their IA request cannot be processed without a proposed amount. Advise them of the minimum monthly payment amount we can accept. If the taxpayer proposes or agrees to a monthly payment amount that meets Simple Payment Plan criteria, grant the agreement. If the taxpayer proposes a monthly payment that does not meet simple payment plan criteria, grant the IA following NSIA procedures. Obtain managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. If the taxpayer proposes a monthly payment amount that does not meet the CSED, request financial information. If the taxpayer immediately provides the financial information (verbally, by the DUT or EEFax during the phone contact) and an NSIA or PPIA can be granted, process it accordingly. See IRM 5.19.13, Campus Procedures for Securing Financial Information. Obtain managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. If you cannot secure the financial information immediately (verbally, by the DUT or EEFax during the phone contact), follow the instructions in paragraphs (3)-(6) below. If the taxpayer meets all Pending IA criteria, including a proposed monthly payment amount, input TC 971 AC 043. See IRM 5.19.1.6.4.7, Pending IA Criteria. Send Letter 2272-C, Installment Agreement Cannot Be Considered, (or other appropriate letter) to the taxpayer. Ask the taxpayer to complete and submit Form 433-F, Collection/Information Statement, within 30 days from the date of the letter. Enclose Form 433-F, Collection/Information Statement. Allow the taxpayer time to submit financial information. See IRM 5.19.1.6.4.7.2, Requests Meeting Pending IA Criteria. Document AMS. Form 9465, Installment Agreement Request (revision 12-2012 or later), or Form 433-H, Installment Agreement Request and Collection Information Statement No monthly payment amount is proposed, Establish an IA, using the minimum monthly payment amount to meet Simple Payment Plan criteria. Send Letter 2274-C, Your Request For Installment Agreement Has Been Granted, (or other appropriate letter). See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Provide the terms of the IA granted. Inform them if they cannot pay the minimum monthly payment amount, they should complete and submit Form 433-F, Collection/Information Statement. Enclose Form 433-F, Collection/Information Statement. Document AMS. Form 433-D, Installment Agreement, Form 9465, Installment Agreement Request (any revision date), Form 433-H, Installment Agreement Request and Collection Information Statement Correspondence, Phone request, or Face to face request A monthly payment amount is proposed that does not meet CSED and the taxpayer has provided financial information (if required). Example: Completed Form 433-F, Collection/Information Statement, or Form 433-H, Installment Agreement Request and Collection Information Statement. If IA cannot be input immediately, input TC 971 AC 043. See IRM 5.19.1.6.4.7, Pending IA Criteria. Analyze financial statement to determine if the proposed payment amount can be accepted. See IRM 5.19.13, Campus Procedures for Securing Financial Information. If the proposed NSIA or PPIA can be accepted, grant the IA. Obtain managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. If the proposed NSIA or PPIA cannot be accepted, prepare for rejection of the IA and follow rejection procedures. See IRM 5.19.1.6.4.9, IA Rejection Criteria. Document AMS. Form 433-D, Installment Agreement, Form 9465, Installment Agreement Request (any revision date), Correspondence, Phone request, or Face to face request A monthly payment amount is proposed that does not meet CSED and the taxpayer has not provided financial information (if required). If speaking with the taxpayer, inform them that their IA request cannot be processed without further information. Advise them of the minimum monthly payment amount we can accept. If the taxpayer agrees to a monthly payment amount that meets Simple Payment Plan criteria, grant the agreement. If the taxpayer does not agree to a monthly payment amount that meets simple payment plan criteria, but counter-proposes a monthly payment that does meet the CSED, grant the IA following NSIA procedures. Obtain managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. If the taxpayer does not agree to a monthly payment amount that meets the CSED, request financial information. Exception: If the balance is less than deferral levels per IRM 5.19.1.2.6.1, Tolerance and Deferral - All Employees, then close the case using deferral procedures. Note: If working correspondence, request financial information. See paragraph b) below. If the taxpayer immediately provides the financial information (verbally, by the DUT or EEFax during the phone contact), process it accordingly. See IRM 5.19.13, Campus Procedures for Securing Financial Information. If you cannot secure the financial information immediately (verbally, by the DUT or EEFax during the phone contact) or working correspondence, follow the instructions in paragraphs (2)-(5) below. Do not input TC 971 AC 043. See IRM 5.19.1.6.4.7, Pending IA Criteria. Send Letter 2272-C, Installment Agreement Cannot Be Considered, (or other appropriate letter) to the taxpayer. Include the minimum monthly payment amount we can accept. Inform them if they cannot pay the minimum monthly payment amount, they should complete and submit Form 433-F, Collection/Information Statement. Enclose Form 433-F, Collection/Information Statement. Ask the taxpayer to respond with the requested information within 30 days from the date of the letter. Allow the taxpayer time to respond with the requested information. Document AMS, including the initial payment amount requested. Reminder: The first monthly payment should be at least the amount of the applicable user fee when the proposed payment amount is less than the user fee; subsequent payments revert to the requested payment amount. Note: If the taxpayer will make a Voluntary Lump Sum Payment (VLSP), see IRM 5.19.1.6.4.21, VLSP. When speaking to the taxpayer or working correspondence and the AAB (CC SUMRY) amount is more than $25,000 (including any modules in ST 53 or 23, as well as pre-assessed/unassessed modules), follow the procedures in the table below. See IRM 5.19.1.2.6.3, Installment Agreements. Exception: For Simple Payment Plan (Business Trust Fund) IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund). Note: Refer to IRM 5.19.1.4.1(3), Account Actions on Referral/Redirects, for modules in ST 24. Reminder: See Exhibit 5.19.1-9, ALNs, to determine the appropriate ALN. If ... And ... Then ... The taxpayer indicates they will make a payment that will reduce the balance due to $50,000 or less, Caution: Do not establish an IA including a VLSP. The VLSP must be received before the IA can be granted. The agreement will be fully paid prior to the CSED, Suspend the account to wait on the VLSP, following procedures in IRM 5.19.1.6.4.21, VLSP. The tax owed is IMF, OOB Sole Proprietor or only and the balance is between: $50,001 and $100,000 (FA), $50,001 and $250,000 (CSCO), $50,001 and $999,999 (ACS and ACSS), Note: See IRM 5.19.1.2.6.3.4, Installment Agreements - ACS and ACSS Employees, for additional information. A monthly payment amount is proposed that will fully pay by the CSED, Follow NSIA procedures. Obtain managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. Document AMS. The tax owed is IMF or OOB Sole Proprietor only and the balance is between: $50,001 and $100,000 (FA), $50,001 and $250,000 (CSCO), $50,001 and $999,999 (ACS and ACSS), Note: See IRM 5.19.1.2.6.3.4, Installment Agreements - ACS and ACSS Employees, for additional information. A monthly payment amount is proposed, but: The agreement cannot be full paid by the CSED, and The taxpayer provides financial information, If IA cannot be input immediately, input TC 971 AC 043. See IRM 5.19.1.6.4.7, Pending IA Criteria. Analyze financial statement. Determine whether the proposed payment amount can be accepted. See IRM 5.19.13, Campus Procedures for Securing Financial Information. If a NSIA or PPIA can be accepted, grant the IA. Obtain managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. If a PPIA cannot be accepted, prepare for rejection of the IA and follow rejection procedures. See IRM 5.19.1.6.4.9, IA Rejection Criteria. Document AMS. The tax owed is IMF or OOB Sole Proprietor only and the balance is between: $50,001 and $100,000 (FA), $50,001 and $250,000 (CSCO), $50,001 and $999,999 (ACS and ACSS), Note: See IRM 5.19.1.2.6.3.4, Installment Agreements - ACS and ACSS Employees, for additional information. A monthly payment amount is proposed, but: The agreement cannot be full paid by the CSED, and The taxpayer does not provide financial information, If speaking with the taxpayer, inform them that their IA request cannot be processed without further information. Ask them to provide a financial statement. Note: If working correspondence, request financial information. See paragraph b) below. If the taxpayer immediately provides the financial information (verbally, by the DUT or EEFax during the phone contact), process it accordingly. See IRM 5.19.13, Campus Procedures for Securing Financial Information. If you cannot secure the financial information immediately (verbally, by the DUT or EEFax during the phone contact) or working correspondence, follow the instructions in paragraphs (2)-(5) below. Do not input TC 971 AC 043. See IRM 5.19.1.6.4.7, Pending IA Criteria. Send Letter 2272-C, Installment Agreement Cannot Be Considered, (or other appropriate letter). Ask the taxpayer to complete and submit Form 433-F, Collection/Information Statement, within 30 days of the date of the letter. Enclose Form 433-F, Collection/Information Statement. Allow the taxpayer time to submit financial information. Document AMS. For NSIA accounts of more than $10,000, make a NFTL determination. For NFTL filing procedures see IRM 5.19.4.5.3.1, Before Filing NFTLs, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. When tools such as CC ICOMP or the IAT Compliance Suite Payment Calculator are used to assist with case processing, document results in AMS history. Special handling is required for IA requests received from a Sole Proprietor involving both IMF and BMF delinquencies. For procedures, see IRM 5.19.1.6.4.4, IMF/BMF Related Accounts. For additional information on BMF Trust Fund liabilities, see IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund).

# IA Requirements Simple Payment Plan (Business Trust Fund)

5.19.1.6.4.2 (12-05-2025) IA Requirements Simple Payment Plan (Business Trust Fund) SB/SE CSCO, ACS/ACSS and Field Assistance employees may offer Simple Payment Plan (Business Trust Fund) to small businesses who have an unpaid balance of assessment of $25,000 or less. Note: This type of IA is for ALL BMF accounts with a trust fund liability, which include in business Sole Proprietors. For out of business Sole Proprietors, see IRM 5.19.1.6.4.1, Determining Appropriate IA. Calls or correspondence received by any functions other than those listed above should be routed as indicated below: For correspondence: Notice Status – Forward to appropriate SB/SE CSCO Campus, or ST 22 - Forward to appropriate SB/SE ACSS Campus. Calls: Follow IRM 5.19.1.3.4.3.6, BMF Taxpayer. In order to participate in the Simple Payment Plan (Business Trust Fund), taxpayers must meet the following criteria: Simple Payment Plan (Business Trust Fund) Agreements up to AAB (CC SUMRY) $25,000 do not require managerial approval. Taxpayers must be in filing compliance. See IRM 5.19.1.4.4.1, Full Compliance Check. If not, the IA will not be granted. Taxpayers have to meet the dollar criteria at the time the Simple Payment Plan (Business Trust Fund) is granted. The entire liability may not exceed $25,000 AAB (CC SUMRY) when the request is made. Note: If a taxpayer owes more than $25,000, they can choose to reduce their liability to $25,000 or less by making a lump sum payment in order to participate. The lump sum payment MUST be made prior to the establishment of the IA. The taxpayer must be advised that if the lump sum payment is not received by the promised date that the account will be transferred to an RO. See IRM 5.19.1.6.4.2.1, Lump Sum Payment for Simple Payment Plan (Business Trust Fund) ONLY, for additional guidance on handling these types of cases. The entire liability including accruals must be fully paid by the CSED. To help determine if the account will be fully satisfied within the CSED, use the IAT Compliance Suite Payment Calculator. If the taxpayer has a Simple Payment Plan (Business Trust Fund) IA, they can convert to a Simple Payment Plan (Business Trust Fund) DDIA per IRM 5.19.1.6.4.13.1(8), DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request, and meet all of the requirements listed in paragraph (2) above. Request full payment. If the taxpayer is unable to full pay today: Simple Payment Plan (Business Trust Fund) up to AAB (CC SUMRY) $25,000 do not require managerial approval. Grant the Simple Payment Plan (Business Trust Fund) (if it meets the requirements). Financial is not required. A NFTL determination is not required but may be filed if the NFTL will protect the government's interest, such as if a property sale is imminent. If for any reason rejection of the IA is planned, refer to the Independent Reviewer. Forward requests for an Simple Payment Plan (Business Trust Fund) exceeding the dollar criteria to the field for processing. (This includes requests received on accounts with delinquent returns.) Enter history item "EXCDIAAUTH" on IDRS CC ENMOD. If the request meets pending IA criteria, document AMS history and input TC 971 AC 043. Refer to IRM 5.19.1.6.4.7, Pending IA Criteria. For cases in ST 22, reassign the case "TOI7,TFRO" . See IRM 5.19.5.8.4, I7 - Transfer Actions. For cases in Notice Status, input CC STAUP 2209. If you are speaking with the taxpayer and there are delinquent returns following the procedures in IRM 5.19.1.4.4.1(3) and (4). Then complete all steps in the list below: Attempt to get the taxpayer to agree to full pay. Complete the conversation by addressing the FTD requirements; if not current, see IRM 5.19.1.4.4.2, Balance Due Taxpayer Education (Cause and Cure). Explain to the taxpayer they must be current with payments by the specific deadline given for filing delinquent returns. Input AMS narrative. Reassign as follows: If ... Then ... ACS Reassign the case "TOI7 45,RESUBMIT" . See IRM 5.19.5.8.4, I7 - Transfer Actions. Notice Status Input CC STAUP 2209. If you are working correspondence and there are delinquent returns, deny the request for an IA; accounts with delinquent returns do not qualify for independent review or appeal rights: See IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria. Refer the case to the field following the procedures in paragraph (10)(c) or (d) above, as appropriate. When the taxpayer is not current in making FTD deposits in the current quarter and there are no delinquent returns, complete all steps in the list below: The account meets pending I/A criteria, input a TC 971 AC 043. See IRM 5.19.1.6.4.7, Pending IA Criteria. Follow rejection procedures with appeal rights and independent review. See IRM 5.19.1.6.4.9(2), IA Rejection Criteria. Refer the case to the field following the procedures in paragraph (10)(c) or (d) above, as appropriate, after the 60 day appeal period. Input the Simple Payment Plan (Business Trust Fund) using Agreement Locator Number (ALN) XX15. XX15 was "previously" set aside for revenue officers but is now required for all functions in relationship to Simple Payment Plan (Business Trust Fund). Exhibit 5.19.1-9, ALNs Note: The agreement should be input with a regular Originator Code (such as 76, 72, etc.). See Exhibit 5.19.1-10, IA Originator Codes. After the IA is input, ACS employees must input action history: ACS: "TOC0, 21,IADONE" ACSS: "TOS0, 21,IADONE" . After all qualifications are met, and Simple Payment Plan (Business Trust Fund) is granted, send Letter 2273-C, Installment Agreement Accepted - Terms Explained, (or other appropriate letter). See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines.

# Lump Sum Payment for Simple Payment Plan (Business Trust Fund) ONLY

5.19.1.6.4.2.1 (12-05-2025) Lump Sum Payment for Simple Payment Plan (Business Trust Fund) ONLY If a taxpayer owes more than $25,000 AAB (CC SUMRY), they can choose to reduce their liability to $25,000 or less by making a lump sum payment in order to participate. Note: The taxpayer may also make a lump sum payment to full pay the trust fund liability so they could qualify for a Simple Payment Plan (BMF Non-Trust Fund). The maximum amount of time allowed for the taxpayer to submit the payment will be 30 days. Allow an additional 15 days to the deadline for the payment to post. AMS histories must be clearly documented. SBSE CSCO tax examiners must suspend the case, using the Activity Code to "WFIBPD" and maintain the case in their inventory under their control until the payment posts. SB/SE ACS/ACSS employees will suspend the case and reassign the account "TOR5, 45,SBTF/LS" (ACS) or "TOS5, 45,SBTF/LS" (ACSS). If the lump sum payment has not been received by the follow-up date, transfer the account to an RO, following the procedures in IRM 5.19.1.6.4.2(6), IA Requirements Simple Payment Plan (Business Trust Fund). Note: All other procedures related to VLSPs are to be followed. See IRM 5.19.1.6.4.21, VLSP.

# IA Requirements - BMF Non-Trust Fund

5.19.1.6.4.3 (09-22-2022) IA Requirements - BMF Non-Trust Fund Forward requests for an IA exceeding authority levels shown in IRM 5.19.1.2.6.3, Installment Agreements, to the field for processing. ACS: Enter "TOI7,05,TFRO" . See IRM 5.19.1.4.1.1, Account Actions on Referral/Redirects - ACS and ACSS Employees. Notice Status: Follow instructions in IRM 5.19.1.4.1(9), Account Actions on Referral/Redirects. Enter history item "EXCDIAAUTH" on IDRS CC ENMOD or document AMS comments with Exceeds IA Authority. CSCO, ACS/ACSS and Field Assistance employees may grant an IA for BMF Non-Trust Fund income taxes only if the balance due is within their case processing authority level. See IRM 5.19.1.2.6.3, Installment Agreements, for case processing authority levels. The following guidelines apply: Prior to establishing an IA, a full compliance check must be completed. See IRM 5.19.1.4.4.1, Full Compliance Check. No financial statement is required. No managerial approval is required. No NFTL determination is required; however, a NFTL may be filed if in the judgment of the contact employee, it would protect the government's interest. Example: Pending sale of property. Input the IA using the appropriate ALN. See Exhibit 5.19.1-9, ALNs. If rejection of the IA is recommended, refer the case for independent review. See IRM 5.19.1.6.4.10, Proposal to Reject IA to Independent Review. Document AMS comments.

# IMF/BMF Related Accounts

5.19.1.6.4.4 (03-03-2025) IMF/BMF Related Accounts When both in business sole proprietor trust fund and IMF liabilities are involved, before considering the IA, see IRM 5.19.1.6.4.2(1), IA Requirements Simple Payment Plan (Business Trust Fund). If the dollar criteria is not met and FCC compliance is met, forward to the field for processing. When sending cases to the field, follow the procedures below: Input TC 971 AC 043 if the request meets pending IA criteria. See IRM 5.19.1.6.4.7, Pending IA Criteria. Document AMS, including the terms of the proposed IA. Encourage the taxpayer to make voluntary payments until the Revenue Officer contacts them. Phone operations should advise the taxpayer verbally of the referral to the field. Paper operations should issue Letter 86-C, Referring Taxpayer Inquiry/Forms to Another Office, informing the taxpayer of the referral to the field. Advise the taxpayer it could take up to 90 days before the RO contacts them. If any modules are in Notice Status, input CC STAUP 2200 to IDRS for all Notice Status modules. Transfer the case to the field, using the following table: If ... Then ... ACS Enter TOI7,05,TFRO. See IRM 5.19.1.4.1.1, Account Actions on Referral/Redirects - ACS and ACSS Employees. Notice Status Follow instructions in IRM 5.19.1.4.1(9), Account Actions on Referrals/Redirects. Note: Provide the taxpayer or representative with the group contact number and address or EEFax number for correspondence. Do not request documentation. However, if documentation is received, forward it to the field group. Do not destroy these documents. When a request for an IA involves a SSN and EIN (Sole Proprietor) or two SSNs, some years filed joint and some single, combine the AAB (CC SUMRY) of all modules. See IRM 5.19.1.2.6.3, Installment Agreements, for case processing authority levels. Determine if the taxpayer meets the requirements to qualify for an IA. An IMF account and related BMF account must be included in one IA. See IRM 5.19.1.6.6, Manually Monitored Installment Agreement, MMIA. Example: Partnership/Corporation/LLC - If the BMF trust fund balance due is below $25,000, and the entity's overall account is over $25,000 total liability (CC SUMRY), the Simple Payment Plan (Business Trust Fund) may not be granted because overall account balance exceeds $25,000. Reminder: See IRM 5.19.1.6.4.2.1, Lump Sum Payment for Simple Payment Plan (Business Trust Fund) ONLY and IRM 5.19.1.6.4.21, VLSP. When the taxpayers are divorced or separated follow IRM 5.19.1.6.7, Mirroring Accounts. Federal tax refunds are subject to offset to pay balance due accounts during the life of the IA, including refunds from income taxes of individuals whose sole proprietorship or partnerships owe taxes. Ensure a TC 130 is input for the appropriate SSN(s). For TC 130 input see IRM 5.19.10.3.6, Input of TC 130 on IDRS to IMF or BMF Entity for Refund Offset. For IAs involving cross-references, one account in ST 60 (primary) and the other in ST 63 (secondary). Use the ALN of "XX63" . Cross-reference IAs can be a combination of IMF/BMF or IMF/IMF: Establish the IA on the account having the earliest CSED expiration date and place the account in ST 60. For input of cross-reference IA, see Exhibit 5.19.1-6, IDRS Input of IAs, CC IAORG, or Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV. Input TC 971 AC 063 on the cross referenced module. Send an appropriate IA acceptance letter and inform the taxpayer(s) both accounts are in IA status and input appropriate comments to AMS. See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. When the first account is full paid, it appears on the IAAL documenting the ST 63 account to be placed in ST 60. For IAAL procedures: See IRM 5.19.10.10, Installment Agreement Accounts List (IAAL).

# Account Statuses Affecting IAs

5.19.1.6.4.5 (04-27-2022) Account Statuses Affecting IAs For correspondence, refer to ACSS. See Document 6209, IRS Processing Codes and Information, Chapter 8, for Notice Statuses. If any modules are in ST 72 (Bankruptcy) (-V Freeze): IRM 5.19.1.5.2, Insolvency Issues, for procedures. If there are potential indicators of fraud see IRM 25.1.11.4, Developing Potential Fraud Cases, and the taxpayer initiates an IA, suspend any attempts to resolve the case and advise the taxpayer the case is subject to review and to make voluntary payments in the interim, see IRM 25.1.11.5, Interviewing the Taxpayer. Research CC INOLES to check for cross-reference IMF/BMF TINs. See IRM 5.19.1.6.4.4, IMF/BMF Related Accounts. For the dollar criteria for BMF accounts Compliance initiated IAs, for BMF Trust Fund (referred to as Simple Payment Plan (Business Trust Fund)), see IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund). Trust fund returns include: Trust Fund Return MFT Form CT-1, Employer's Annual Railroad Retirement Tax Return 09 Form 720, Quarterly Federal Excise Tax Return 03 Form 941, Employer's QUARTERLY Federal Tax Return 01 Form 943, Employer's Annual Federal Tax Return for Agricultural Employees 11 Form 944, Employer's ANNUAL Federal Tax Return 14 Form 945, Annual Return of Withheld Federal Income Tax 16 Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons 12 Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests 17 Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) 08 Note: See Document 6209, IRS Processing Codes and Information, Chapter 2, for full listing of MF and NMF MFT Codes. For all other, BMF Non-Trust Fund, accounts in which the only delinquent modules are for Non-Trust Fund taxes, see IRM 5.19.1.6, Methods of Payment. Filing and paying compliance must be considered prior to granting an IA. See IRM 5.19.1.4.4.1, Full Compliance Check. If not current on payment compliance, see IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria. All balance due modules must be included in the IA. Research IDRS and check for any balance due modules not current on IDRS (ST 23 or ST 53); these modules may have fallen off the TIF. IDRS will only include active TIF modules when an IA is input. Take the following actions if inactive ST 23 or ST 53 modules are involved that must be brought back to the TIF. Note: You must input the IA before you CC MFREQ or the computer will not allow the CC IAGRE input. If inactive ST 53 accounts are involved resulting from a TC 530, input a TC 531 to reverse the TC 530. See IRM 5.19.17.2.12, Reversal of CNC Status. If inactive ST 23 accounts are involved, no additional steps are necessary. If the account includes other modules that are already active on the TIF, input the IA using ALN XX32 with an assessment indicator "1" , and input a history on AMS (CC ENMOD if AMS not available) such as "IA30200812" , allowing the module to be included without defaulting the IA. Then input CC MFREQ "C" to restore the inactive ST 53 and/or ST 23 modules. For all functions, except ACS, if only inactive ST 23 or ST 53 modules are present, input CC MFREQ to reactivate them. Input TC 971 AC 043 to the ST 23 and ST 53 modules, and TC 531 on the ST 53 modules. Hold the IA request until the module is returned to IDRS, usually two cycles and then input the IA. See IRM 21.3.5.4.2.1.1, Preparing an e-4442/4442, See IRM 5.19.1.6.4.7, Pending IA Criteria. ACS takes all actions leading up to establishing the IA on IDRS, including financial statement processing and managerial approval when required. ACS and CSCO take the following actions: If ... Then ... ACS call sites receive an IA request and the only modules involved are in ST 23 or 53 (no balance due modules on IDRS) Exception: If ACSS receives correspondence with modules only in ST 23, 24 or 53, follow Steps "a" through "d" (do not route to CSCO), and follow the "Then" box below for processing. ACS takes the following actions: Input CC MFREQ. Input TC 971 AC 043. Inputs TC 531 if applicable. Documents all pertinent information regarding the IA request in AMS comments including: TIN. Taxpayer name, Tax years, Terms and conditions of the IA, and the date of CC MFREQ and/or TC 531 input. Sends Form 4442, Inquiry Referral, with action taken (CC MFREQ or TC 531) to the appropriate CSCO Operation. CSCO receives Form 4442, Inquiry Referral, with CC MFREQ or TC 531 information CSCO and ACSS take the following actions: Suspends request and review for IDRS update two cycles after the IDRS input. If the account is on IDRS, input the IA per comments on AMS, send letter, and destroy the Form 4442, Inquiry Referral. If the account is not present on IDRS, hold for one additional cycle. If the account is not present on IDRS after one additional cycle, verify the CC MFREQ or TC 531 was input correctly. If required, re-input and hold for the account to appear on IDRS. Reminder: Control the case if more than 30 days from IRS received date and notify the customer.

# IA Payment Methods and User Fees (UF) Overview

5.19.1.6.4.6 (07-11-2025) IA Payment Methods and User Fees (UF) Overview The following IA payment methods are available for the taxpayer: A DDIA is an IA where a taxpayer authorizes the IRS to request an electronic transfer of funds from their checking account or shared draft account to the IRS and is withdrawn on the same date every month. If the taxpayer maintains a checking account, encourage them to take advantage of a direct debit IA. See IRM 5.19.1.6.4.13, DDIA. A PDIA is an IA whereby a taxpayer authorizes their employer to send a specific amount to the IRS each pay period. If the taxpayer does not agree to a direct debit IA but is employed, encourage them to take advantage of the payroll deduction agreement. See IRM 5.19.1.6.4.14, Form 2159, Payroll Deduction Agreement. When it comes to User Fee rate, a PDIA is treated as a Regular IA. IRS Direct Pay is a payment application available to IMF taxpayers through IRS.gov. It is a free service that allows taxpayers to make electronic payments directly to the IRS from their checking or savings accounts. See IRM 21.2.1.48.2, IRS Direct Pay, for further information. EFTPS is a system designed to utilize Electronic Funds Transfer (EFT) to pay all federal taxes. See IRM 21.5.7.3.4.14, Electronic Federal Tax Payment System (EFTPS) and IRM 21.2.1.47, Electronic Federal Tax Payment System (EFTPS). VanillaDirect is a cash payment option available to taxpayers through Pay with Cash at a Retail Partner and participating retail stores. It is a secure walk up cash payment method that converts cash payments to electronic transactions. It utilizes a barcode and retail locations to complete the transactions. See IRM 21.2.1.60, IRS VanillaDirect - Paying with Cash at a Retail Partner. Taxpayers may use credit cards to make IA payments to the United States Treasury by phone or internet. See IRM 21.2.1.48.6, Credit or Debit Card Payments (Pay by Phone or Internet). Taxpayers can make payment by check or money order. See IRM 5.19.1.2.7.1, Taxpayer Responsibilities - When Submitting Payments by Check or Money Order. Advise the taxpayer verbally or in writing that penalty and interest CONTINUE to accrue until the account is paid in full. Failure to Pay penalty is reduced to 1/4% per month for all accounts in an IA status which meet the criteria set forth in IRC 6651(h). The rate will also be reduced whenever a defaulted IA meeting such criteria is reinstated; for reduced penalty information see IRM 20.1.2.3.8.1.2, 1/4 Percent Penalty Rate - IRC 6651(h). The penalty continues at the reduced rate while the account is in any ST 6X. In accordance with the law, each year the IRS mails a Computer Paragraph, CP 89, Annual Installment Agreement Statement, to every taxpayer with an IA. The annual statement provides: The initial balance(s) due at the beginning of the year, An itemized listing of payments made during the year, An itemized listing of penalties, interest and other charges, and The remaining balance at the end of the year. On February 9, 2018, the President signed into law the Bipartisan Budget Act of 2018 (Act). The Act amended IRC 6159 to provide certain limitations to IA user fees. The Act's amendments to IRC 6159 apply to IAs entered on or after April 10, 2018. In short: Caps user fee charges for IAs at the fee structure as of 2/9/2018. IA user fees will be waived for low-income taxpayers who agree to make electronic payments through a debit instrument. Note: At this point, the only mechanism the IRS has in place in which the taxpayer may agree to make electronic payments through a debit instrument is a DDIA. Note: CC IAGRE has been programmed to waive the user fee on a DDIA when the taxpayer meets the low-income threshold. IA user fees will be reimbursed to low-income taxpayers that are unable to make electronic payments through a debit instrument upon completion of the IA. Note: At this point, the only mechanism the IRS has in place in which the taxpayer may agree to make electronic payments through a debit instrument is a DDIA. Note: See IRC 6159(f) to review the full text. The purpose of an IA User Fee is for the IRS to recover costs of the services with administering the IA program to taxpayers. United States Code 9701 – as interpreted by Office of Management and Budget Circular A-25 – provides authority for the imposition of user fees. User fees are imposed for services pertaining to the entering into and monitoring of an IA and the restructuring or reinstating of an IA. See 26 CFR 300.1. Current User Fee Rates: From … Through … Current User Fee Rates … July 1, 2024, Present, Origination User Fee: Manual: Low-Income regular IA origination for Regular IA or PDIA - $43, which may be reimbursed if certain conditions apply (see paragraph (13) below) Low-Income DDIA origination for DDIAs - $0 DDIA origination - $107 Regular IA or PDIA origination - $178 Online Payment Agreement (OPA): OPA Low-Income Regular origination - $43 (see paragraph (13) below) OPA Low-Income DDIA origination for DDIAs - $0 OPA Regular origination - $69 OPA DDIA origination - $22 Note: Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above. Reinstatement/Restructuring User Fee: Manual: Low-Income regular IA reinstatement/restructuring for Regular IA or PDIA - $43, which may be reimbursed if certain conditions apply (see paragraph (13) below). Low-Income DDIA reinstatement/restructuring for DDIAs - $0 All other reinstatement/restructuring - $89 Online Payment Agreement (OPA): Low-Income regular IA reinstatement/restructuring (may be reimbursed if certain conditions apply (see paragraph (13) below)): IAs reinstated or restructured $10 All other reinstatement/restructuring - $10 Note: Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above. Note: See IRM 21.2.1.57, Online Payment Agreement (OPA) for IMF Debts, and IRM 21.2.1.57.1, Online Payment Agreements for Certain BMF Debts, for a list of the types of revisions that can and cannot be made through OPA. Note: See IRM 5.19.1.6.8, Online Payment Agreements (OPA). Note: IDRS will systemically determine when the new rates apply based on when the IA is processed (or accepted). Ensure the appropriate IA Acceptance Date is entered when inputting the IA. Follow instructions in: Exhibit 5.19.1-6, IDRS Input of IAs, CC IAORG, Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV, or Exhibit 5.19.1-8, IDRS Input of Pre-assessed IAs and Short Term Payment Plans. Previous User Fee Rates: From … Through … Previous User Fee Rates … April 10, 2018, June 30, 2024, Origination User Fee: Manual: Low-Income regular IA origination for Regular IA or PDIA - $43, which may be reimbursed if certain conditions apply (see paragraph (13) below) Low-Income DDIA origination for DDIAs entered into on or after 4/10/2018 - $0 DDIA origination - $107 Regular IA or PDIA origination - $225 Online Payment Agreement (OPA): OPA Low-Income Regular origination - $43 (see paragraph (13) below) OPA Low-Income DDIA origination for DDIAs entered into on or after 4/10/2018 - $0 OPA Regular origination: $149 for IAs originated 1/8/2022 or earlier $130 for IAs originated 1/9/2022 or after OPA DDIA origination - $31 Note: Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above. Reinstatement/Restructuring User Fee: Manual: Low-Income regular IA reinstatement/restructuring for Regular IA or PDIA - $43, which may be reimbursed if certain conditions apply (see paragraph (13) below). Low-Income DDIA reinstatement/restructuring for DDIAs entered into on or after 4/10/2018 - $0 All other reinstatement/restructuring - $89 Online Payment Agreement (OPA): Low-Income regular IA reinstatement/restructuring (may be reimbursed if certain conditions apply (see paragraph (13) below)): $43 for IAs reinstated or restructured on December 31, 2018 or earlier. $10 for IAs reinstated or restructured on January 1, 2019, or after. All other reinstatement/restructuring: $89 for IAs reinstated or restructured on December 31, 2018 or earlier. $10 for IAs reinstated or restructured on January 1, 2019, or after. Note: Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above. Note: See IRM 21.2.1.57, Online Payment Agreement (OPA) for IMF Debts, and IRM 21.2.1.57.1, Online Payment Agreements for Certain BMF Debts, for a list of the types of revisions that can and cannot be made through OPA. January 1, 2017, April 9, 2018, Origination User Fee: Manual: Low-Income origination - $43 (see paragraph (13) below) DDIA origination - $107 Regular IA origination - $225 Online Payment Agreement (OPA): OPA Low-Income Regular origination - $43 (see paragraph (13) below) OPA Regular origination - $149 OPA DDIA origination - $31 Note: Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above. Reinstatement/Restructuring User Fee: Low-Income reinstatement/restructuring - $43 (see paragraph (13) below) All other reinstatement/restructuring - $89 January 1, 2014, December 31, 2016, Origination User Fee: Low-Income - $43 (see paragraph (13) below) DDIA - $52 All others - $120 Reinstatement/Restructuring User Fee: All - $50 Payment of an IA user fee posts to either MFT 13 (BMF) or MFT 55 (IMF). The user fee appears as a TC 360 and the payment as a TC 694. The Designated Payment Codes (DPCs) for the TC 694 are shown in the following table: DPC Definition 44 OPA - Direct Debit Origination User Fee (Retired - See IRM 3.11.10.6.10, Designated Payment Codes (DPCs) 45 OPA - IA User Fee (Retired - See IRM 3.11.10.6.10, Designated Payment Codes (DPCs) 46 OPA - IA Reduced User Fee (Reinstatement or Restructure User Fee) (Retired - See IRM 3.11.10.6.10, Designated Payment Codes (DPCs) 47 IA Reduced Origination User Fee (Retired - See IRM 3.11.10.6.10, Designated Payment Codes (DPCs) 48 Direct Debit Reduced Origination User Fee (Retired - See IRM 3.11.10.6.10, Designated Payment Codes (DPCs) 49 Direct Debit Origination User Fee (Retired - See IRM 3.11.10.6.10, Designated Payment Codes (DPCs) 50 IA User Fee (Initial Origination User Fee) 51 IA User Fee (Reinstatement or Restructure User Fee) 52 IA Reduced User Fee (Reinstatement or Restructure User Fee) (Retired- See IRM 3.11.10.6.10, Designated Payment Codes (DPCs) The origination fee is established by regulation and is only waived for low-income taxpayers who agree under the IA to make electronic payments through a debit instrument (i.e. a DDIA or an online DDIA). The reinstatement/revision fee can only be waived for those reasons cited in paragraph (11) below. Normally, the user fee is non-refundable even if the taxpayer Full pays the account prior to receiving their first CP 521, Installment Agreement Reminder Notice. The account is not immediately input on IDRS and not been updated to ST 60. Exception: For IAs entered into on or after April 10, 2018, IA user fees will be reimbursed to low-income taxpayers that are unable to make electronic payments through a debit instrument upon completion of the IA. When the customer makes a payment, all of the money is initially applied to tax. The IA user fee Transfer Program "sweeps" all active IAs, coded as "user fee due" , and moves the money from the tax account to an accounting fund for the IA user fee. This process is referred to as the User Fee Sweep and is done weekly; beginning 4 weeks after a TC 670 has posted to the account. The payment is reversed on the tax module with a TC 672 (Saturday Julian date) in the DLN of the credit transfer, from "001" through "365" . Exception: If during the sweep, there is not a sufficient amount of payment to cover the entire user fee amount, the user fee will not be taken at all during that sweep. (No partial amount will be taken, until there are sufficient payments to satisfy the entire user fee amount due). Reminder: If the user fee sweep takes the user fee through multiple payments (as described above), the taxpayer's IA should remain in good standing as long as the taxpayer makes the required monthly payments. See the table below for when to charge a user fee. Exception: The Act provides for the waiver of any IA user fees for low-income taxpayers who agree to make electronic payments through a debit instrument. The Act also provides for the reimbursement of any IA user fees to low-income taxpayers who are unable to make electronic payments through a debit instrument upon completion of the IA. If ... And ... Then ... The account is not in any ST 6X (IA status), "This space intentionally left blank." An origination user fee must be charged. The IA was terminated, "This space intentionally left blank." An origination user fee must be charged. The taxpayer requests to add another liability of more than $200 to the IA, The account balance is more than deferral; for deferral levels, see IRM 5.19.1.2.6.1, Tolerance and Deferral - All Employees, OR it requires more than two additional monthly payments to full pay the balance due, A reinstatement user fee must be charged. A reinstatement request on a defaulted IA, ST 61, 64 or, 48 with an immediate prior ST 64, with an account balance above deferral level, Unless otherwise specified in paragraph (11) below, Note: The account balance has no effect on whether or not you charge a user fee. A reinstatement user fee must be charged. A revision to a current IA, "This space intentionally left blank." A reinstatement user fee must be charged. There are few instances when a user fee is waived. The user fee cannot be waived based on an individual decision from an IRS employee. The fee must be charged on all IAs except instances cited in the table below. When waiving the fee, enter a narrative on AMS. If ... And ... Then ... A Low-Income taxpayer agrees to DDIA, The DDIA is established on or after 4/10/2018, Waive the origination user fee. The taxpayer requests to revise a payment date or a payment amount meeting simple payment plan criteria; no CIS is required, The account is in ST 60 or 63, Waive the reinstatement user fee. The taxpayer requests to add an additional liability to the IA, The AAB (CC SUMRY), is less than deferral; for deferral levels: see IRM 5.19.1.2.6.1, Tolerance and Deferral - All Employees, Waive the reinstatement user fee; the computer automatically includes these balances without defaulting the IA or charging a user fee if the taxpayer does not contact us. The taxpayer requests to add an additional liability to the IA, Full payment of the IA is only extended by two additional payments at the current monthly amount, OR the new balance due is $200 or less, Waive the reinstatement user fee. The IA was transferred from another campus due to an address and CLC code change, "This space intentionally left blank." Waive the reinstatement user fee. The taxpayer requests a Short Term Payment Plan for up to 180 days; the taxpayer is not requesting to make monthly payments. This is not an IA; therefore, no user fee is charged, "This space intentionally left blank." No fee is due, waive the origination user fee; see Exhibit 5.19.1-11, IA User Fee Codes. The IA was erroneously defaulted by IRS, "This space intentionally left blank." Waive the reinstatement user fee. The IA is reinstated after a bankruptcy is closed, "This space intentionally left blank." Waive the reinstatement user fee. The IA is reinstated after a OIC is rejected, returned, withdrawn, or terminated, "This space intentionally left blank." Waive the reinstatement user fee. The taxpayer had an IA established prior to entering a combat zone and now exited the Combat Zone, "This space intentionally left blank." Waive the reinstatement user fee. Converting an IA to a DDIA, "This space intentionally left blank." Follow IRM 5.19.1.6.4.6.3, User Fee Payment Transfer/User Fee Abatements. Taxpayers meeting the established low-income criteria are identified systemically and the account systemically adjusted. If IDRS does not show the taxpayer qualifies for the Low-Income User Fee when the IA is granted, include a paragraph in the IA confirmation letter advising them of the Form 13844, Application for Reduced User Fee for Installment Agreements. Completed Form 13844, Application for Reduced User Fee for Installment Agreements, may be submitted via online account (OLA) or sent to: Mailing Address PDS Mailing Address IRS ACS Correspondence PO Box 24017, Stop 76101 Fresno, CA 93779 IRS ACS Correspondence 3211 S. Northpointe Dr., Stop 76101 Fresno, CA 93725 Caution: Do not advise the taxpayer to submit Form 13844, Application for Reduced User Fee for Installment Agreements, to request a reduction or waiving of the user fee for any other reason, such as hardship or disagreement with the fee. Explain the legislative reason for the user fee. See paragraphs five (5) and seven (7), above. User Fee discrepancies appear on the IAAL in CSCO; for additional information, see IRM 5.19.10.10.12, IAAL Categories: ORIGINATION FEE TRACKING, REINSTATEMENT FEE TRACKING, and DISHONORED CHECKS (formerly USER FEE ERROR LISTING). These discrepancies are generally worked on the IAAL and are listed for accounts where there is: No IA User Fee Code inconsistent Duplicate original user fee Duplicate revision/reinstatement user fee

# User Fee Modules (MFT 13 and MFT 55)

5.19.1.6.4.6.1 (11-03-2010) User Fee Modules (MFT 13 and MFT 55) Effective January 2002, User Fee modules are created on IDRS under MFT 13 (BMF) or MFT 55 (IMF): From January 2002 through December 2006, the user fee module was created when CP 521, Installment Agreement Reminder Notice, generated and a TC 971 AC 082 (origination fee) or AC 083 (reinstatement fee) was sent to MF. Effective January 2007, the user fee module is created when the CP 521, Installment Agreement Reminder Notice, generates and a TC 694 DPC 49, 50 or 51 posts to MF. To manually establish a user fee module: IRM 5.19.1.6.4.6.2, Manual Establishment of User Fee Module. Note: Unlike other actions on MFT 13 or 55 accounts, no reference numbers are used in conjunction with user fee transactions. When the user fee module is created, the module is likely not available on the TIF, such as CC SUMRY/CC TXMODA. You must use CFOL CCs to research the user fee module.

# Manual Establishment of a User Fee Module

5.19.1.6.4.6.2 (09-29-2014) Manual Establishment of a User Fee Module User fees systemically correct within four cycles providing there are sufficient payments. If user fees must be corrected immediately, they should be done manually. To manually establish a user fee module (MFT 13 or 55), take the following actions using CC REQ77/CC (see IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview): Note: If establishing an MMIA, establish the user fee module for the taxpayer requesting the IA. Reminder: This is not always the primary taxpayer. If the secondary taxpayer requests the MMIA, remember to conduct complete filing research (under both TINs) to accurately determine whether they qualify for a reduced user fee. See IRM 5.19.1.2.7, Ways to Make Payments. Input TC 971 AC 082, representing the origination user fee, or TC 971 AC 083, for the reinstatement fee. Use the current year date as the tax period's year. Use "12" as the tax period month for MFT 13. Example: 201312 Use "01" as the tax period month for MFT 55. Example: 201301 Note: MF establishes the module by posting the TC 971 and bypasses the unpostable checks requiring an assessment TC 240 in the module. Reminder: There are no TC 240 or reference numbers related to the user fee.

# User Fee Payment Transfer/User Fee Abatements

5.19.1.6.4.6.3 (07-09-2024) User Fee Payment Transfer/User Fee Abatements The user fee transfer program, or "sweep" , is run every weekend after four (4) cycles on accounts with unpaid user fees. The user fee will be systemically screened for the fee due to satisfy the user fee amount. User fee discrepancies are collected through the User Fee Transfer Program; however, there are times when you should attempt to collect an unpaid fee: MMIAs. The taxpayer requests to pay the user fee. If manual transfer of the user fee is necessary, manual user fee transfers from MFT 30 to MFT 55 must be for the full amount of the fee due; do not transfer multiple smaller payments to the fee. Take no action if there is no single payment equal to or greater than the fee due. Do not transfer a payment from a full paid account to the user fee; IRS must collect the fee while the account is in ST 6X. Take the following actions to transfer a payment to the user fee module using CC ADD24: If the user fee module is not present, establish the user fee module. IRM 5.19.1.6.4.6.2, Manual Establishment of a User Fee Module. Use debit TC 672 for the fee amount using the same date the TC 670 payment displays. Note: There is no penalty reason code and no DPC with TC 672. Use credit TC 694 for fee amount with the appropriate DPC (47-51). Note: This credit transaction code (TC 694) is applied to the User Fee/Civil Penalty module MFT 13/55 with the appropriate tax year and month. Example: "201512" or "201501" A secondary TC 360 for the same amount of the TC 694 is required input with the credit transactions (TC 694). Note: If no MFT 13 or 55 on CFOL originally, and a TC 971 AC 082 or 083 was input to establish it, put a two cycle posting delay on the payment transfer. Correct duplicate user fees in the following manner: Caution: Do not use CC ADD34 when transferring user fee payments; if CC ADD34 is used, it causes an unpostable condition. You must use CC ADD24. If ... Then ... ADD24, Use debit TC 695 and the appropriate DPC, money amount, and date of the TC 694. Note: MFT 13/55 is the debited module. ADD24, Input credit TC 670, applying the payment to one of the tax modules in IA or balance due status. If none of the modules are in a balance due status, apply the money to a full paid module and allow it to refund to the taxpayer. Use the same money amount and date of the TC 694; use DPC code of "99" . There is no TC 360 and no penalty reason code associated with the credit TC 670. Note: MFT 30, MFT 01, etc. are the credit modules. ADJ54, Input TC 361 to MFT 13/55 with blocking series "52" or "05" to prevent notice issuance. ADJ54, Use Penalty Reason Code "47" -"51" , matching the DPC Code of the TC 694; begin in position "4" on the CC screen. Caution: If the Penalty Reason Code is not input, the TC 361 goes unpostable. The user fee is incorrect, Update the user fee field appropriately using CC IAGRE. For additional information: Exhibit 5.19.1-11, IA User Fee Codes. Modifications may be necessary when a regular IA is converted to a DDIA. After taking all required steps to convert a regular IA to a DDIA, follow the procedures in the chart below: If ... Then ... The origination user fee was paid, Charge a restructuring user fee. See Exhibit 5.19.1-11, IA User Fee Codes. Caution: Do not make any changes to the previously paid origination fee. The origination user fee has not been paid yet, Update the origination user fee code to the appropriate DDIA origination user fee code: Exhibit 5.19.1-11, IA User Fee Codes. If the regular origination user fee is billed and paid subsequent to changing the UFC, the discrepancy will be corrected during IAAL processing. The origination user fee of $43 is due, The taxpayer was designated a low-income taxpayer, and: The IA was entered into prior to 4/10/2018, no action is necessary, since the low-income origination user fee is lower than both the regular origination fee and the DDIA origination fee. The IA was entered into on 4/10/2018 or later, waive the low-income origination fee. The origination user fee of $43 is paid, The taxpayer was designated a low-income taxpayer, and: The IA was entered into prior to 4/10/2018, no action is necessary, since the low-income origination user fee is lower than both the regular origination fee and the DDIA origination fee, except for OPA DDIAs in which the origination fee is $31. Note: Beginning July 2024 the user fee will be $22. The IA was entered into on 4/10/2018 or later, waive the restructuring fee. Caution: Do not make any changes to the origination fee at this time. The origination fee will be reimbursed upon completion of the IA if the taxpayer indicated at the time of entering into the IA that they were unable to make electronic payments through a debit instrument.

# Reimbursement of User Fee for Qualifying Low-Income Taxpayers

5.19.1.6.4.6.4 (01-03-2024) Reimbursement of User Fee for Qualifying Low-Income Taxpayers The Bipartisan Budget Act of 2018 amended IRC 6159 limiting the IA user fee by providing a waiver or reimbursement of user fees to low-income taxpayers under certain circumstances. See list below. This subsection provides guidance on the reimbursement of user fees for qualifying low-income taxpayers that are unable to make electronic payments through a debit instrument upon completion of the IA. Note: At this point, the only mechanism the IRS has in place in which the taxpayer may agree to make electronic payments through a debit instrument is a DDIA. In order to qualify for reimbursement of the user fee, taxpayers must meet the following criteria: Entered into an IA on or after April 10, 2018. For taxpayers who are already in ST 6X, the AGREEMENT ACCEPTANCE DATE field on CC IADIS reflects the date they entered into their IA. Be identified as low-income on IDRS. Taxpayers with a Reduced User Fee Indicator (RUFI) of 1 are considered low-income and eligible for a reduced user fee. These taxpayers may also be identified by a Low-Income Indicator (LII) of 1 on CC ENMOD. Enter into a regular IA or PPIA. Self-identify that they are unable to make electronic payments through a debit instrument by entering into a DDIA. They complete the IA. Reminder: Taxpayers complete their IA by making all their required payments on an IA or PPIA and the account goes into ST 12. Taxpayers whose IAs terminate for failure to meet the required terms (before all required payments are made) are not eligible for reimbursement of their low-income user fee. System programming is in place to reimburse user fees for qualifying individuals upon completion of their installment agreements. Beginning in January 2019, a new field will be added to IA CCs on IDRS, to record the ability to make electronic payments for qualifying low-income taxpayers. The new field shows whether the taxpayer is Unable To Make Electronic Payments (UTMEP). If a taxpayer does not enter into a DDIA: Phone or face-to-face contact: Ask the taxpayer whether they can make electronic payments through a debit instrument by entering into a DDIA. IA related correspondence: Determine whether the taxpayer self-identified that they are unable to make electronic payments through a debit instrument by entering into a DDIA. IA forms, including Form 9465, Installment Agreement Request, and Form 433-D, Installment Agreement, have a taxpayer self-identifier checkbox present. The taxpayer should be considered self-identified if they either check the self-identifier checkbox, or otherwise state that they are unable to make electronic payments through a debit instrument by entering into a DDIA. Follow Exhibit 5.19.1-6, IDRS Input of IAs, CC IAORG, Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV, Exhibit 5.19.1-8, IDRS Input of Pre-Assessed IAs and Short Term Payment Plans, to input the IA. Input the UTMEP field as follows: "Y" - Taxpayer has self-identified as unable to make electronic payments through a debit instrument by entering into a DDIA. Taxpayer will be eligible for reimbursement of the user fee upon completion of their IA. "N" - Taxpayer is able to make electronic payments through a debit instrument by entering into a DDIA, but is choosing not to. (Taxpayer did not self-identify when provided the opportunity.) The IRS has interpreted new section 6159(f) to require that a taxpayer self-identify to qualify for a reimbursement of the reduced user fee(s). Leave blank if the taxpayer was not provided the opportunity to self-identify. Example: A taxpayer (meeting the criteria in paragraph (3) above) requests an IA using a current Form 9465, Installment Agreement Request, and marks the checkbox. The taxpayer self-identified. Enter "Y" in the UTMEP field. Example: A taxpayer (meeting the criteria in paragraph (3) above) requests an IA using a current Form 9465, Installment Agreement Request, but does not self-identify using the checkbox. The taxpayer did not self-identify. Enter "N" in the UTMEP field. Example: A taxpayer (meeting the criteria in paragraph (3) above) sends a letter asking for an IA and stating that they are unable to make electronic payments through a debit instrument by entering into a DDIA. The taxpayer self-identified. Enter "Y" in the UTMEP field. Example: A taxpayer (meeting the criteria in paragraph (3) above) requests an IA using an older Form 9465, Installment Agreement Request, that does not have a checkbox. The taxpayer did not self-identify, but was not provided an opportunity. Leave the UTMEP field blank. Example: A taxpayer (meeting the criteria in paragraph (3) above) sends a letter asking for an IA. The letter does not address whether they can make electronic payments through a debit instrument by entering into a DDIA. The taxpayer did not self-identify, but was not provided an opportunity. Leave the UTMEP field blank. Do not question or dispute the taxpayer's response, even if the account history shows they have had a DDIA in the past.

# Processing Form 13844, Application for Reduced User Fee for Installment Agreements (FSC ACSS Only)

5.19.1.6.4.6.5 (01-03-2025) Processing Form 13844, Application for Reduced User Fee for Installment Agreements (FSC ACSS Only) This subsection contains instructions for processing Form 13844, Application for Reduced User Fee for Installment Agreements. This form is filed by taxpayers who do not initially qualify for the Low Income User Fee but would like to be considered for it. FSC ACSS is responsible for manually determining whether taxpayers meet low-income status in response to information submitted on Form 13844, Application for Reduced User Fee for Installment Agreements. The customer can also file a Form 13844, Application for Reduced User Fee for Installment Agreements. Low income (for purposes of an IA): if a taxpayer has an adjusted gross income, as reported on their most recently filed tax return, that is at or below 250% of the Federal Health & Human Services Guidelines (FHHSG), the user fee will be reduced. For IAs entered into before April 10, 2018, if the customer's income has decreased significantly and they have provided an explanation (i.e. unemployed, etc.), in any form (correspondence, CIS etc.) and their income falls at or below 250 percent of the FHHSG, we can allow a reduced user fee for IAs. For IAs entered into on or after April 10, 2018, if a taxpayer meets low income thresholds, the user fee will be reduced and possibly waived or reimbursed if certain conditions apply. Waiver of user fees for low-income taxpayers that agree to make electronic payments through a debit instrument (DDIA). If the low-income taxpayer indicates that they are unable to make electronic payments through a debit instrument, then the taxpayer will receive a reimbursement of the reduced user fee upon completion of the IA. The low-income taxpayer will not receive a reimbursement of the reduced user fee if the IA is terminated. Review Form 13844, Application for Reduced User Fee for Installment Agreements, to ensure all requirements are met. Completeness - Determine whether all the required fields were completed. Family Unit size - This should match the most recently filed tax return. Note: If the family unit size is listed as zero (0), this generally means they are not able to claim themselves as an exemption. As a result, they do not qualify for a reduced user fee. Adjusted Gross Income (AGI) - This should match the most recently filed tax return. Note: Low income qualification should be based on whatever is the most recent year whether it be on the Form 13844 with a copy of a recently filed return attached or via RTVUE for the most recent tax year. Appropriate signature(s). The reduced user fee is for individuals; it does not apply to corporations or partnerships. Form 13844, Application for Reduced User Fee for Installment Agreements, must be received within 30 days from the IA being granted or revised per CC IADIS, or letter date on CC ENMOD, (whichever is later) of CC ENMOD letter date. If required information is missing from the form, does not match the most recently filed tax return, the entity is not an individual, or the form was not received timely, deny the request and send Letter 4213-C, Reduced Installment Agreement User Fee Rejected (use the appropriate paragraph). Document AMS with the reason for rejection. Compare the information provided for family unit size and AGI, to the Low-Income Taxpayer Adjusted Gross Income Guidance table on Form 13844, Application for Reduced User Fee for Installment Agreements. If the taxpayer's AGI entered is equal to or less than the amount shown for their family unit size and residence in the Low-Income Taxpayer Adjusted Gross Income Guidance table (250 percent of the guidelines set by FHHSG), they are a low- income taxpayer. Follow the instructions in paragraph eight (8), below. If the taxpayer's AGI entered is more than the amount shown for their family unit size and residence in the Low-Income Taxpayer Adjusted Gross Income Guidance table (250 percent of the guidelines set by FHHSG), they are not a low-income taxpayer. Deny the request and send Letter 4213-C, Reduced Installment Agreement User Fee Rejected (use the appropriate paragraph). Document AMS with the reason for rejection. Follow the appropriate instructions below to process the request. For IAs entered into prior to 4/10/2018, follow the appropriate instructions in the table below. If... Then... The taxpayer has not paid the standard user fee yet, Set the RUFI Indicator to a 1. Notify the taxpayer that they qualify for a reduced user fee using Letter 4212-C, Reduced Installment Agreement User Fee Acceptance. Document AMS. The taxpayer has already paid the standard user fee, Set the RUFI Indicator to a 1. Take the necessary steps to credit the excess user fee over $43 back to the tax account. Notify the taxpayer that they qualify for a reduced user fee and we have applied the amount they paid in excess of $43 to their account, using Letter 4212-C, Reduced Installment Agreement User Fee Acceptance. Document AMS. For IAs entered into on or after 4/10/2018, follow the appropriate instructions in the table below. If... Then... The taxpayer has not paid the standard user fee yet, Set the RUFI Indicator to a 1. Notify the taxpayer that they qualify for a reduced user fee using Letter 4212-C, Reduced Installment Agreement User Fee Acceptance. Document AMS. The taxpayer has already paid the standard user fee, Set the RUFI Indicator to a 1. If the taxpayer entered into a DDIA, take the necessary steps to credit the full user fee back to the tax account. Notify the taxpayer that they qualify for a waiver and we have applied the amount they paid to their account, using Letter 4212-C, Reduced Installment Agreement User Fee Acceptance. If the taxpayer entered into a regular IA and self-identified that they are unable to make electronic payments through a debit instrument (DDIA), take the necessary steps to credit the excess user fee over $43 back to the tax account. Notify the taxpayer that they qualify for a reduced user fee that will be reimbursed upon completion of the IA and we have applied the amount they paid in excess of $43 to their account, using Letter 4212-C, Reduced Installment Agreement User Fee Acceptance. If the taxpayer entered into a regular IA and did not self-identify that they are unable to make electronic payments through a debit instrument (DDIA), take the necessary steps to credit the excess user fee over $43 back to the tax account. Notify the taxpayer that they qualify for a reduced user fee and we have applied the amount they paid in excess of $43 to their account, using Letter 4212-C, Reduced Installment Agreement User Fee Acceptance. Document AMS. Updated low-income guidelines can be found at: HHS Poverty Guidelines. Action 61 Guidelines concerning control & monitoring apply to these requests and require comments be added to AMS. Note: The low income guidelines on the above HHS website are not adjusted to the 250% referenced above. Refer to the table in Form 13844.

# Pending IA Criteria

5.19.1.6.4.7 (12-05-2025) Pending IA Criteria A pending IA is an IA that cannot be immediately input. Example: The taxpayer has provided complete financial information for an IA to be considered but has not provided substantiation, when required. See paragraph 2(d) below for additional information. Caution: Do not input a pending IA for an existing IA that is not reversed or terminated. (A TC 971 AC 063 not followed by a TC 972 AC 063 or a TC 971 AC 163). See IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs for additional information. To qualify for a pending IA, a taxpayer must meet the following criteria: Provide information sufficient to identify the taxpayer, generally the taxpayer's name and TIN. Note: If a taxpayer furnishes their name, but no TIN, and the taxpayer's identity can be determined, identify as a pending IA if all other information is made available and the taxpayer is current in filing. Caution: If the taxpayer account is assigned to a field revenue officer (ST 26), follow procedures for forwarding case to the revenue officer in IRM 5.19.1.3.2.4, Revenue Officer (RO) Assignment. DO NOT take any other actions on the account. Identify or determine the tax liability to be covered by the IA. Propose a monthly or other periodic payment of a specific amount. Exception: If a Form 9465, Installment Agreement Request (revision 12-2012 or later), is submitted with no dollar amount specified (and all other criteria met), then a simple payment plan can be established. A complete collection information statement (CIS) is provided, when required, for an IA to be considered. Note: A completed CIS can be provided verbally or in writing and must include sufficient information to make an initial collection decision. If required, substantiation may be provided at a later time. See IRM 5.19.1.2.6.4, Financial Analysis, Verification and Substantiation. Exception: Requests received prior to the issuance of IPU 25U3320 on 5/22/2025, may be considered pending without a completed CIS. Is in compliance with all filing requirements, both individual and business. For research procedures for full compliance check: see IRM 5.19.1.4.4.1, Full Compliance Check. Note: Requests that meet the above criteria will be identified as pending IAs even if taxpayers are not in compliance with estimated (ES) payment requirements or Federal Tax Deposit (FTD) requirements, unless the procedures in IRM 5.19.1.6.4.7.2.1, Solely to Delay, apply. May not be proposing an IA for a Restitution Based Assessment (RBA). See IRM 5.19.1.5.15, Criminal Restitution Assessments. IA is processable (unless the IA request meets Guaranteed IA criteria; see IRM 5.19.1.6.4(8), Payment Plan/Installment Agreements (IAs). An IA is not considered to be "pending" until it has been accepted for processing. See Treas. Reg. 301.6159-1(b)(2). This means that the taxpayer is not already pursuing another case resolution alternative. If so, an IA request is not processable, and it is not a "pending" IA request. Note: A request for an IA on post-petition liabilities is non-processable when a taxpayer is in bankruptcy, See IRM 5.19.1.5.2.2, Insolvency - Short Term Payment Plans/IA Requests on Post-Petition Periods. Note: A request for an IA on OIC liabilities is non-processable. See IRM 5.19.1.3.5(13), For Other Account Issues Requiring Referrals or Redirect, and IRM 5.19.17.3, Offer in Compromise (OIC) Procedures. Caution: Identify if there is a pending IA (TC 971 AC 043) already present on the tax period(s) to be covered by the IA. If there is a pending IA already present, determine if it is still applicable or requires a reversing transaction. Do not input an additional TC 971 AC 043 to a pending IA module (unreversed TC 971 AC 043 already present). For any request that does not meet the pending IA criteria listed in (2) above, see IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria. Only an IA request meeting the above criteria require input of a TC 971 AC 043. TC 971 AC 043 is input via CC REQ77/CC FRM77 and used when input of the IA is delayed, the IA is pending or rejection will be proposed. Input of the TC 971 protects the taxpayer from enforcement action while the IA is pending. Note: If unable to immediately resolve a request containing all of the information above by establishing an IA, input of the TC 971 AC 043 is mandatory within 24 hours unless you determine the request is being made solely to delay collection. For further information, see IRM 5.19.1.6.4.7.2.1, Solely to Delay. Note: A TC 972 AC 043 will systemically reverse TC 971 AC 043 in 26 cycles if an account does not go to ST 60 unless the module is in ST 26. This systemic reversal may take place within 26 cycles if a TC 520 (except cc 76-77),TC 530, TC 480, or TC 780 posts to the module. Note: Prior to 1/21/2016, a TC 972 AC 043 systemically reversed an unreversed TC 971 AC 043 that did not go into ST 60 in 14 cycles, unless the module was in ST 26 or had an open case control. Note: An account that has an unreversed TC 971 AC 043 with no evidence of a processable IA request on AMS (or the proposed terms are not reflected in an IDRS history item) is not considered a pending IA. Notify the taxpayer there is no record of an IA request before reversing with a TC 972 AC 043 with the original TC 971 date. See IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria. When the IRS proposes to reject a pending IA, the taxpayer is entitled to independent review; when the IRS rejects an IA, the taxpayer may file an appeal. A systemic suspension of the CSED during the time a proposed IA is pending is built into MF processing and is triggered by the following dates (as applicable): TC 971 AC 043, TC 972 AC 043, TC 971 AC 063, and/or TC 971 AC 163 Note: No TC 550 posts to MF. This suspension systemically updates the CSED field on IDRS. Note: If the taxpayer previously proposed an IA, TC 971 AC 043 was input, but the account will not be closed by an IA, remember to reverse the TC 971 AC 043. Example: Account will be closed CNC. See IRM 5.19.1.6.4.19.1, Withdrawal of Pending IA.

# Requests Not Meeting Pending IA Criteria

5.19.1.6.4.7.1 (05-22-2025) Requests Not Meeting Pending IA Criteria When speaking with a taxpayer, inform them what is needed for their IA request to be considered. Note: A request for an IA on post-petition liabilities is non-processable when a taxpayer is in bankruptcy (unless the IA request meets Guaranteed IA criteria. See IRM 5.19.1.6.4(8), Payment Plan/Installment Agreements (IAs). See IRM 5.19.1.5.2.2, Insolvency - Short Term Payment Plans/IA Requests on Post-Petition Periods Advise the taxpayer what returns are required and allow 30 days to file. Update AMS with the date the taxpayer promised to file the returns. Encourage the taxpayer to make voluntary payments. Do not collect financial information for a potential IA until all returns have been secured. Reminder: If the taxpayer states they are experiencing a hardship due to a levy, secure enough financial information to confirm the hardship condition, see IRM 5.19.4.4.10(5)(j), even in situations where the taxpayer has unfiled returns. See Vinatieri v. Commissioner, 133 T.C. 392 (2009). Note: If the taxpayer meets TAS referral criteria, see IRM 5.19.1.3.2.3, Taxpayer Advocate Service (TAS). Advise the taxpayer we will stop further balance due notices and levies for 30 days from the date of the letter to allow them to resubmit a processable IA request. However, if we do not receive one timely, they may receive additional balance due notices or be subject to enforced collection. If the taxpayer has not mailed the return, advise them to attach Form 9465, Installment Agreement Request, with the return. If it appears that they will not meet Simple Payment Plan criteria, advise them to also provide a completed Form 433-F, Collection/Information Statement and send Notice Status cases to the appropriate CSCO site, and ST 22 cases to the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). Proceed to (3) - (5) below. If you are not speaking with the taxpayer, send Letter 2272-C, Installment Agreement Cannot be Considered/Extension of time to pay Cannot be Considered (or other appropriate letter), informing the taxpayer we need additional information to process their request to make monthly payments. Be sure to select the appropriate paragraphs for the taxpayers situation. Advise them what actions are needed for us to consider their IA proposal. Allow 30 days for the taxpayer to comply. Example: Request the returns that are required. Example: Advise the minimum proposed monthly payment amount we can accept without additional financial information. Example: Advise the taxpayer that we have no record of an IA request and inform them what is needed if they want to request an IA. Enclose the following, as applicable: Possible Enclosures Form 9465, Installment Agreement Request Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals Form 433-B, Collection Information Statement for Businesses Form 433-D, Installment Agreement Form 433-F, Collection/Information Statement Form 2159, Payroll Deduction Agreement In addition, advise the taxpayer we will stop further balance due notices and levies for 30 days from the date of the letter to allow them to resubmit a processable IA request. However, if we do not receive one timely, they may receive additional balance due notices or be subject to enforced collection as appropriate. See IRM 5.19.1.7, Warning of Enforcement Actions and Enforced Collection. Do not include the paragraphs regarding rejection and appeal rights. Do not input a TC 971 AC 043 on the modules. Note: If TC 971 AC 043 is input in error, reverse it via a TC 972 AC 043 using the same input date as the original TC 971 AC 043. Close the case and allow the taxpayer time to resubmit a processable IA proposal. Close the control base. Exception: If the balance is less than deferral levels per IRM 5.19.1.2.6.1, Tolerance and Deferral - All Employees, then close the case using deferral procedures. Document AMS, including the response date(s) provided to the taxpayer. Reassign the account as follows: Notice Status Accounts - Input CC STAUP 2209. ACS and ACSS reassign the account to: TOE2, 60, CKCMTS (if final notice not issued), "TOE3, 60, CKCMTS" (if final notice was issued), TOI7, 60, CKCMTS (if no usable levy sources) or "OADT,60,CKCMTS" (if a levy was already issued, but not released) Note: The 60 days provides 30 days for processing. Note: For requests received on Form 9465, Installment Agreement Request, (revision 12-2012 or later) to make payments on balance due accounts $25,000 or less, without a specific monthly payment offer, and have no missing returns, see IRM 5.19.1.6.4.1(2), Determining Appropriate IA. Caution: For requests solely to delay collection, follow instructions in IRM 5.19.1.6.4.7.2.1, Solely to Delay.

# Requests Meeting Pending IA Criteria

5.19.1.6.4.7.2 (05-22-2025) Requests Meeting Pending IA Criteria All requests meeting criteria for a pending IA are identified as a pending IA even if the taxpayer is not current in meeting estimated (ES) payment requirements or Federal Tax Deposit (FTD) requirements. Although the request meets criteria for identification of a pending IA, this does not mean the IA will be accepted after research is completed. Once a request is identified as an IA meeting all of the requirements input TC 971 AC 043 on all balance due modules via CC REQ77/CC FRM77, including modules not on IDRS; if there are no balance due modules on IDRS, create a dummy module on IDRS using CC MFREQ. Note: If TC 971 AC 043 is input in error using the wrong date, reverse it via a TC 972 AC 043 using the same input date as the original TC 971 AC 043. Take the following actions: If ... Then ... ACS, Use R5 inventory to suspend the case while in a pending IA status, input history code "TOR5, XX,IAPND" in ACS, where "XX" = the number of days the case will be in suspense. If working a case other than ST 22, and it cannot be resolved immediately, input CC STAUP 2200 and CC ASGNI/CC ASGNB "0120" , where: "01" = ACS TDA/TDI Suspense File, and "20" = Potential ACS IA. ACSS, Uses S5 inventory to suspend the case while in a pending IA status, input history code "TOS5, XX,IAPND" on ACS, where "XX" = the number of days the case will be in suspense. If working a case other than ST 22, and it cannot be resolved immediately, input CC STAUP 2200 and CC ASGNI/CC ASGNB "0120" , where: "01" = ACS TDA/TDI Suspense File, and "20" = Potential ACS IA. CSCO Notice Status accounts, Input "IAPND" in the activity code field when establishing a control on the account and awaiting additional information from the taxpayer. For Notice Status accounts, input CC STAUP 2209. Caution: For requests solely to delay collection, follow instructions in IRM 5.19.1.6.4.7.2.1, Solely to Delay.

# Solely to Delay

5.19.1.6.4.7.2.1 (02-02-2021) Solely to Delay IA requests deemed solely to delay collection action are not processable and do not qualify as pending. Thus, there are neither any independent reviews nor any appeal rights associated with such requests. Managerial approval is required. Do not input a TC 971 AC 043. Follow procedures in paragraph (2) below for actions to take when advising the taxpayer the IRS will not process their request. The following requests for an IA are included in this category: The taxpayer repeatedly defaults on their IA and requests a new IA or reinstatement without any change in circumstances. Example: The taxpayer continuously makes none, one or two payments and defaults, subsequently requesting reinstatement. Exception: If the taxpayer has extraordinary circumstances, that may affect the decision to reject the request. Refer the request to your manager for a decision allowing or denying the request. Example: Examples of extraordinary circumstances include, but are not limited to: a chronic health condition, or an unanticipated interruption in employment. The taxpayer request was rejected and they submit a second request without addressing the changes, information, tax returns, etc. The request is unreasonable and does not reflect the taxpayer's ability to pay, or nominal amount is requested ($1 per month), or made without reference to their true ability to pay with no financial information supporting the request. Note: Do not classify as a "solely to delay" IA if the taxpayer is experiencing an extraordinary circumstance. Take the following actions when advising taxpayers the IRS will not process their IA request in paragraph (1) above: Send Letter 2272-C, Installment Agreement Cannot Be Considered/Extension of Time to Pay Cannot be Considered, to advise the taxpayer we will not process the request. Reminder: Do not include the paragraph for appeal rights. Note: FA will inform the taxpayer verbally the IA will not be processed. If not a face-to-face interview, send an FA-prepared letter and no appeal rights are given. If ... Then ... Notice Status Accounts, Input CC STAUP 2205 and input history on AMS: "Agreement request is solely to delay collection, IAREJ, no appeal rights" and provide an explanation. ACS/ACSS, Allow 45 days for response. Assign case: "TOE3" if levy sources are available and LT11, Final Notice -- Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested), was issued "TOE2" if levy sources are available and LT11, Final Notice -- Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested), was not issued. Input history on AMS: "Agreement request is solely to delay collection, IAREJ, no appeal rights" and provide an explanation.

# IA Managerial Approval

5.19.1.6.4.8 (12-05-2025) IA Managerial Approval The following table shows when different types of IAs must be approved by a manager or the manager designee: Type of IA ... Managerial Approval Required ... Guaranteed IA, No Simple Payment Plan No NSIA AAB (CC SUMRY) more than $50,000, Yes PPIA AAB (CC SUMRY) $25,000 or less, No PPIA AAB (CC SUMRY) more than $25,000, Yes Simple Payment Plan (Business Trust Fund) AAB (CC SUMRY) $25,000 or less, No, but AMS history must contain the Compliance Suite Payment Calculator calculation showing the IA will be fully paid by the CSED. Note: Managerial approval is also required when: The taxpayer defaults for a second time on an IA within the last twelve months, unless meeting Simple Payment Plan criteria. See IRM 5.19.1.6.4.7.2.1, Solely to Delay. Exception: If the only change to an existing NSIA or PPIA in ST 60 (or ST 63) is the due date, no managerial approval is necessary. Exception: If the only change to an existing regular NSIA or PPIA in ST 60 (or ST 63) is converting to either a DDIA or PDIA, then no managerial approval is necessary. Note: TAC employees follow ACS procedures when granting an IA; if an ITAS accepts payment from the taxpayer, they must prepare a Form 433-D, Installment Agreement, secure the taxpayer's signature, and submit the signed Form 433-D to their manager for approval and assignment. ITAS inputs the IA online provided it meets Simple Payment Plan criteria; update comments on AMS, ACS or ICS, as appropriate. Submit IAs for managerial review without delay. The approval should normally be that of the recommending employee's immediate manager. Document the proposed IA or PPIA terms on AMS. See IRM 5.19.1.6.4.12(6), Input of IA. If ... Then ... ACS, Input history: "TOXX, 05,433D" for a regular IA "TOXX, 05,PPIA" for a PPIA "TOXX, 05,2159" for a PDIA "TOXX, 05,DDIA" for a DDIA Note: XX = "C0" for ACS call site employees or "S0" for ACSS employees. All Other Functions, Document on AMS the IA was sent to the manager for approval and the type of IA. Rejections of requests solely to delay collection action require managerial approval. See IRM 5.19.1.6.4.7.2.1, Solely to Delay. When a manager reviews an IA request for approval, take the following actions: If ... And... Then ... ACS / ACSS managers At least one module is in ST22 Add ACS history code: "OADT, 21,PPIAAPP" for PPIA approvals. "OADT, 21,60APP" for all other IA approvals. Document AMS comments. If approved, the manager or lead must input the IA. All other function managers All non-ST22 modules Document AMS comments: "60APP" for all other IA approvals. "PPIAAPP" for a PPIA. or similar documentation to note the review was completed and approved. Exception: ACS, ACSS and CSCO: if approved the manager or lead must input the IA. Reminder: For guidance about acting and designated managers, see IRM 1.4.20.26.1, Acting Manager Assignments and Designations. Note: If AMS is unavailable, input a history on CC ENMOD. If the manager does not agree the IA should be granted, return the case to the originating employee for follow-up. The manager should document the reason the IA was not approved in AMS comments. For ACS/ACSS managers rejecting the IA request, input "OADT, 05,IAREJ" . Note: If the manager cannot approve the IA because additional information is needed, contact the taxpayer for the additional information. For telephone contact requests requiring managerial review, advise the taxpayer they will receive a letter from us with our determination of the request within 14 days. If the IA is accepted, input the IA and send a Letter 2273-C, Installment Agreement Accepted; Terms Explained, with IA terms and conditions (or other appropriate letter). See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines.

# IA Rejection Criteria

5.19.1.6.4.9 (07-11-2025) IA Rejection Criteria Review the IA request meeting all of the pending IA criteria; to determine if the IA should be rejected, see IRM 5.19.1.6.4.7, Pending IA Criteria. The decision to uphold a rejection must be supported by one or more of the following factors: The calculation of the financial statement per complete input of the AMS financial screens shows the taxpayer has the ability to full pay the balance. The calculation of the financial statement per complete input of the AMS financial screens shows the taxpayer has the ability to pay more than they propose and the taxpayer refuses to pay the increased amount, unless the six (6) year rule or one year rule is met and additional expenses are accepted. For further information, see IRM 5.19.13.3.2.7, Conditional Expenses, IRM 5.19.13.3.5, Full Payment in Six (6) Years (6 Year Rule), or IRM 5.19.13.3.6, Eliminating Excessive Expenses Within One Year. The calculation using CC ICOMP, IAT Compliance Suite Payment Calculator, or the financial statement supports the proposed rejection. The taxpayer met pending IA criteria but failed to make their VLSP as promised. See IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs), IRM 5.19.1.6.4.21, VLSP. Exception: If the taxpayer has extraordinary circumstances, that may affect the decision to reject the request. Refer the request to your manager for a decision allowing or denying the request. Taxpayer failed to provide complete financial information when requested and the IA proposal does not meet Simple Payment Plan criteria. Reminder: IA requests that require a complete CIS after 5/22/2025 do not meet pending IA criteria. See IRM 5.19.1.6.4.7, Pending IA Criteria. Taxpayer provided financial information, but failed to provide requested substantiation and the IA proposal does not meet Simple Payment Plan criteria. Taxpayer does not make ES payments as required. Exception: Do not reject Guaranteed IAs or Simple Payment Plans for this reason. See IRM 5.19.1.6.4.17, Estimated Tax Payments - Monitoring an IA. Taxpayer does not make FTD payments as required. Caution: Taxpayers identified as repeaters may not immediately be granted IAs unless they become current with filing and deposit requirements. See IRM 5.7.8.3, Identifying Repeater Taxpayers. Taxpayer does not meet or is not willing to meet conditions of IA. Example: Taxpayer entering a PPIA has defaulted an IA in the past 24 months, but does not agree to make payments via DDIA or PDIA (unless they are unbanked and unemployed/self employed). See IRM 5.19.1.6.4(11), Payment Plan/Installment Agreements (IAs). Example: Taxpayer does not agree to include their Individual SRP liability in their IA, and their Individual SRP liability is not considered a standalone module. Determination is made to close the account as a CNC hardship and the taxpayer does not withdraw their IA request. Exception: Do not reject the IA request if the taxpayer qualifies for and insists on having a IA with a backup CNC. See IRM 5.19.17.2.4, CNC Unable to Pay - Hardship.

# Proposal to Reject IA to Independent Review

5.19.1.6.4.10 (12-05-2025) Proposal to Reject IA to Independent Review IRC 7122(e) requires the IRS to review all proposed rejections of taxpayer requests for IAs prior to communicating the rejection to the taxpayer and giving the taxpayer the opportunity to appeal. Only requests meeting all Pending IA criteria are required to have an independent review prior to rejecting the request to make payments and be given appeal rights. For criteria see IRM 5.19.1.6.4.7, Pending IA Criteria. The IAR SharePoint site was established for Campus Collection to help track and process the reviews. If during a telephone contact the taxpayer requests an IA and you propose for rejection, advise the taxpayer: The IA is subject to review and approval. Collection actions are suspended until the taxpayer is given a decision regarding the request. You will attempt to call back within ten (10) days. If unable to reach the taxpayer by phone, they will receive a letter with our determination of the request within 14 days. Take the following actions to prepare the case for review before informing the taxpayer of the rejection: Ensure the account meets pending IA criteria and the TC 971 AC 043 is input on all balance due modules. Ensure the proposed payment amount and due date are documented in AMS comments. Note: This information may be used to establish the IA if the Independent Reviewer does not uphold the rejection of the IA. Input the following history items to annotate the account referral to Independent Review for rejection: If ... Then ... Notice Status accounts, Input CC STAUP 2209 and open a control base; enter "INDREV" in the activity code field and update comments in AMS. ACSS Sites, Input history "TOS5, 15,INDREV" in ACS and update comments in AMS. ACS Call Sites, Input history "TOR6, 05,INDREV" and update comments in AMS. Prepare Form 12233, Request for Installment Agreement - Independent Review Prior to Rejection. Attach all relevant correspondence, AMS comments, financial information, CC ICOMP or the IAT Compliance Suite Payment Calculator, etc. supporting your decision to reject the IA with Form 12233, Request for Installment Agreement - Independent Review Prior to Rejection. If the Campus Collection Independent Review Consolidated SharePoint is not available, include a completed Form 4442, Inquiry Referral. Forward the completed Form 12233, Request for Installment Agreement - Independent Review Prior to Rejection, using the table below. Function... Then... FA, Forward the completed Form 12233, Request for Installment Agreement - Independent Review Prior to Rejection, with attachments to the Independent Reviewer in your site. ACS, ACSS & CSCO, Upload the completed Form 12233, Request for Installment Agreement - Independent Review Prior to Rejection, with attachments, to the Campus Collection Independent Review Consolidated SharePoint (if available). Reminder: All documentation uploaded must be 508 Compliant.

# Independent Reviewer Responsibility

5.19.1.6.4.10.1 (12-05-2025) Independent Reviewer Responsibility The Independent Reviewer is only responsible for making a determination on the proposed rejection. The case is reviewed through the Campus Collection Independent Review Consolidated SharePoint by the Independent Reviewer and returned to the originating employee within five (5) days. The decision to uphold a rejection must be supported by one or more of the following factors: Exception: The Independent Reviewer has fifteen days to review and return cases referred by ACSS operations. The calculation of the financial statement per complete input of the AMS financial screens shows the taxpayer has the ability to full pay the balance. The calculation of the financial statement per complete input of the AMS financial screens shows the taxpayer has the ability to pay more than they propose and the taxpayer refuses to pay the increased amount, unless the six (6) year rule or one year rule is met and additional expenses are accepted. For further information, see IRM 5.19.13.3.2.7, Conditional Expenses, IRM 5.19.13.3.5, Full Payment in Six (6) Years (6 Year Rule), or IRM 5.19.13.3.6, Eliminating Excessive Expenses Within One Year. The calculation using CC ICOMP, the IAT Compliance Suite Payment Calculator, or the financial statement supports the proposed rejection. The taxpayer met pending IA criteria but failed to make their VLSP as promised. See IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs), IRM 5.19.1.6.4.21, VLSP. Exception: If the taxpayer has extraordinary circumstances, that may affect the decision to reject the request. Refer the request to your manager for a decision allowing or denying the request. Taxpayer failed to provide complete financial information when requested and the IA proposal does not meet Simple Payment Plan criteria. Taxpayer provided financial information, but failed to provide requested substantiation and the IA proposal does not meet Simple Payment Plan criteria. Taxpayer does not make ES payments as required. Exception: Do not reject Guaranteed IAs, Simple Payment Plans for this reason. See IRM 5.19.1.6.4.17, Estimated Tax Payments - Monitoring an IA. Taxpayer does not make FTD payments as required. Caution: Taxpayers identified as repeater taxpayers may not be granted IAs unless they become current with filing and deposit requirements. See IRM 5.7.8.3, Identifying Repeater Taxpayers. Taxpayer does not meet or is not willing to meet conditions of IA. Taxpayer does not withdraw the IA request and does not agree to an IA with a backup CNC, when a CNC hardship determination is made. If the rejection is sustained, the reviewer does the following: Complete Section II on Form 12233, Request for Installment Agreement - Independent Review Prior to Rejection, signifying concurrence with the rejection. Return the case to the employee through the Campus Collection Independent Review Consolidated SharePoint for immediate action. Enter comments on AMS stating the reasons for concurrence. If ... Then ... Rejecting an IA request for a ST 22 account, Input history code "OADT, 05,OK2REJ" on ACS. Rejecting an IA request for a non-ACS account, Update the activity on the open control on IDRS to "OK2REJ" ; Change the status of the open control to Monitored (M). If the rejection is not sustained: Complete Section II on Form 12233, Request for Installment Agreement - Independent Review Prior to Rejection, ensuring to indicate why the rejection is not agreed Enter comments on AMS stating the reasons why the rejection is not appropriate: If ... Then ... If reviewing an IA request for a ST 22 account, Input history code "OADT, 05,NOREJ" on ACS. If reviewing an IA request for a non-ACS account, Update the activity on the open control on IDRS to "NOREJ" . Return the case to the employee's manager through the Campus Collection Independent Review Consolidated SharePoint for immediate action. When the originating employee does not agree with the reviewer's opinion, they will resubmit the rejection proposal to the reviewer with additional comments for a second review. If no resolution can be reached, the case is to be elevated to the second management level in the Operation submitting the IA rejection for a decision. It is not appropriate for an Independent Reviewer to contact the taxpayer directly.

# Cases Returned From Independent Review

5.19.1.6.4.10.2 (01-03-2024) Cases Returned From Independent Review If the reviewer agrees with your decision to reject the IA, notify the taxpayer of the rejection. For all telephone requests, attempt to contact the taxpayer by phone. If contact is made, inform the taxpayer of the rejection and appeal rights. For IA requests made via telephone and correspondence, send Letter 2272-C, Installment Agreement Cannot be Considered/Extension of Time to Pay Cannot be Considered. Contact for telephone requests must be made as soon as possible. Inform the taxpayer of the following in all responses: Reason for rejection of the IA request. Action the taxpayer needs to take. Example: Complete Form 433-F, Collection Information Statement, full pay balance, etc. Note: If you are requesting a financial statement, give the taxpayer the appropriate address to return Form 433-F, Collection Information Statement. Set a firm date for taking appropriate action such as returning financial information. Advise the taxpayer of their CAP appeal rights and send Pub 594, The IRS Collection Process, and Pub 1660, Collection Appeal Rights; for appeal procedures. See IRM 5.19.8, Collection Appeal Rights. Input comments on AMS reflecting the reason for the rejection. If AMS is not available enter "IAREJXXXXX" history item on CC ENMOD. Example: IA was rejected because the taxpayer did not provide financial information, enter history item as "IAREJCIS" . If the account is in ST 22, you must warn the taxpayer of enforcement action. See IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection. No collection action or change to the existing IA status should be made without first giving the taxpayer an opportunity to discuss their situation with an employee, the next level of management, and/or file an appeal of the rejection. Update the workflow status as appropriate in the Campus Collection Independent Review Consolidated SharePoint to 60 Day Suspense (indicates 2272C Issued) as per the table in IRM 5.19.1.6.4.10.3 (4), Independent Administrative Reviewer (IAR) Consolidated SharePoint Maintenance. Take the following actions to suspend the rejected account: If ... Then ... For Notice Status accounts, Input CC STAUP 2209 and enter "IAREJmmdd" in the activity field on the open control; update comments on AMS. For ACS accounts, Enter history code "OADT,60,IAREJ" and update comments on AMS. Forward the file, including Form 12233, Request for Installment Agreement- Independent Review Prior to Rejection, via the Campus Collection Independent Review Consolidated SharePoint to an IA rejection suspense file to be maintained for 60 day suspense. If the independent reviewer disagrees with your decision to reject, take the following actions: If ... Then ... You agree with the reviewer's decision, Input the IA. Send Letter 2273-C, Installment Agreement Accepted - Terms Explained, (or other appropriate letter). See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Update the workflow status to define which workflow status in Campus Collection Independent Review Consolidated SharePoint as appropriate per the table in IRM 5.19.1.6.4.10.3 (4), Independent Administrative Reviewer (IAR) Consolidated SharePoint Maintenance. Example: Update the workflow status to define which workflow status they are to use when inputting IA -"Case Closed TC972 AC043" , "Taxpayer Agree to Terms of New IA (ST60)" or "Withdrawn (ST53, Uploaded in Error, etc.)." You disagree with the reviewer's decision, Resubmit for review with additional comments through your manager. Update workflow status in the Campus Collection Independent Review Consolidated SharePoint to "Disagree with Independent Review" . If agreement cannot be reached, Forward to the second management level for the Operation submitting the Form 12233, Request for Installment Agreement- Independent Review Prior to Rejection. Update workflow status in the Campus Collection Independent Review Consolidated SharePoint to "Disagree with Independent Review."

# Independent Administrative Reviewer (IAR) Consolidated SharePoint Maintenance

5.19.1.6.4.10.3 (01-03-2024) Independent Administrative Reviewer (IAR) Consolidated SharePoint Maintenance The Independent Reviewer is responsible for reviewing Form 12233, Request for Installment Agreement- Independent Review Prior to Rejection. This is accomplished through the Independent Review Consolidated SharePoint by reviewing the type of case workflow status and timely responding by the response due date. Once a determination is made return case to the originating employee within five (5) days ACS / CSCO & (15) days ACSS. For successfully achieving program goals and to improve problem solving and negotiation techniques, it is critical that the request includes completed section II of Form 12233, Request for Installment Agreement - Independent Review Prior to Rejection including providing appropriate response on every individual case determination. The Independent Administrative Reviewer (IAR) may: Recommend that taxpayers be granted installment agreements (of the same amount proposed by taxpayers, or a different amount); Concur with decisions to reject installment agreement requests; Suggest modifications or conditions to installment agreements; IAR Concur/Not Concur The Independent Administrative Reviewer (IAR) will provide all reasons for concurring (or not concurring) with decisions to reject installment agreement requests in the remarks section of Form 12233, Request for Installment Agreement - Independent Review Prior to Rejection. The IAR SharePoint files are broken down by the following workflow statuses: Workflow Status Definition 60 Day Suspense (2272C Issued) Assigned by CR/TE after taxpayer notification. Worked by designated Lead. CAP Case Action Assigned to the workflow by CR/TE. Worked by CR/TE Manager. Cases Closed (TC972 AC043) Assigned to this workflow out of the 60 Day Suspense workflow if the case is unresolved and placed back in the enforcement stream. Case Uploaded (Actions Not Completed to Send to IAR) CR/TE action when the submission is started and can not be completed that day. Disagree with Independent Review Sent from the NOREJ inventory by CR/TE/Manager back to the Independent Reviewer for reconsideration. Does not Qualify for Pending IA Independent Reviewer determines the requirement for a pending IA is not met. Incomplete Case Independent Reviewer uses this workflow to return the case to the originating CR/TE when the submission is missing required information. Independent Review CR/TE assignment for Independent Review. Management Review Limited use when the manager determines Mgr./Lead review of CR/TE work is required prior to IAR assignment. OK2REJ IAR agreed assignment back to the CR/TE to contact the taxpayer and take the next act. NOREJ IAR disagreed assignment back to the CR/TE to contact the taxpayer and take the next act. Taxpayer Agree to Terms of New IA (ST60) If at any stage of the process, the taxpayer and the IRS agree to an IA. Case is closed. Withdrawn (ST53, Uploaded in Error, etc.) Place in this closed list for the reasons mentioned. Notify Taxpayer Used if CR/TE receives the case back from the manager or IAR on a Does not qualify/NOREJ/OK2REJ determination and the contact is not completed that day.

# Rejected IA Suspense File

5.19.1.6.4.11 (02-02-2021) Rejected IA Suspense File ACS/ACSS should monitor inventories on ACS using R6 (S5 for ACSS) inventory with the literal "IAREJ" . A suspense file is maintained for rejected IAs. The designated lead monitors the suspense file. A rejected IA suspense file should be established. Management provides an identifying control number on IDRS in a Monitored (M) status so an Aged Case Listing can be used to monitor the inventory. The file must be purged weekly. Cases are suspended for 60 days allowing the taxpayer time to receive information, take appropriate action, and mail the information back to us; this includes information needed to establish an IA or file an appeal. Cases are filed in date and alpha order, respectively. If you receive correspondence responding to a case held in the suspense file, associate the correspondence with the file and return it to the appropriate employee to complete processing. If there is an open control base on IDRS the employee must be contacted. A control indicates an area or person is waiting for specific information from the taxpayer to close their case. See Document 6209, IRS Processing Codes and Information, Section 14, Case History Status Code. Each week, purge the cases from the rejected IA file having exceeded the 60-day suspense period. Destroy the Form 12233, Request for Installment Agreement- Independent Review Prior to Rejection, and all attachments. Input TC 972 AC 043 via CC REQ77/CC FRM77 to reverse any unreversed TC 971 AC 043. The date of the reversing transaction (TC 972 AC 043) should be thirty (30) days from the date the rejection was communicated to the taxpayer (such as the date of the Letter 2272-C, Installment Agreement Cannot be Considered/Extension of Time to Pay Cannot be Considered). Exception: If research indicates the case was referred to Appeals or someone is working the case, do not destroy the Form 12233, Request for Installment Agreement- Independent Review Prior to Rejection, and attachments, or reverse the TC 971 AC 043. Instead, forward the case file to the controlling employee or function. Exception: If an IA was granted during the 60 day suspense period, it is not necessary to input TC 972 AC 043. For ACS cases, work the R6 inventory, for ACSS work the S5 inventory. Proceed with next case processing or work inventory lists, as appropriate. Proceed with collection action: If levy sources are available and a LT11, Final Notice -- Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested), was previously issued for all modules, reassign the case "TOE3, 21,LEVY" . If levy sources are available and no LT11, Final Notice -- Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested), was previously issued, issue LT11, Final Notice -- Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested), or Reminder: See IRM 5.19.5.14, Notification of Third-Party Contact, for third-party contact notification requirements. If no levy sources are available, reassign the case "TOI4" and follow procedures in IRM 5.19.5.8.2.5, I4 – Closing the Case. If the IA was rejected for missing information, the taxpayer makes another IA request, and the account now has another open control, forward the correspondence or refer the account via Form 4442, Inquiry Referral, to the area with the open control for final resolution of the request. The controlled file may include the missing information (such as substantiation for a financial statement) needed to grant the IA. If the new IA request cannot be granted, follow procedures for rejecting the request and associate the closed file with the new case. This eliminates the problem of more than one closed file if the taxpayer appeals our rejection and the Appeals Officer requests the rejection information.

# Input of IA

5.19.1.6.4.12 (04-25-2025) Input of IA The input of IAs provide closure of telephone inquiries or correspondence; for input of IAs, see Exhibit 5.19.1-6, IDRS Input of IAs, CC IAORG, and Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV. Note: For ACS accounts when inputting the IA, the CR should input "TOC0, 30,IADONE" ("TOS0, 30,IADONE" for ACSS) after input to IDRS. This will allow the case to drop off ACS and be in a protected inventory. When managerial approval is required: see IRM 5.19.1.6.4.8, IA Managerial Approval. Caution: IAs which require managerial approval must be input by the manager or lead. The taxpayer may select the IA payment date between the 1st and 28th day of the month: If the taxpayer indicates a preferred due date, establish the IA with the requested date. Exception: If taxpayer requests dates of 29 -31, make the payment due date on the first day of the following month. If the taxpayer does not indicate a preference, establish the payment date as the date of the input of the IA. Input the IA with the first payment scheduled at least 3-9 cycles after the date of the IA. If the account has a TSIGN of "0110" or "0120" , change the TSIGN to "0000" using CC ASGNI/CC ASGNB; if the IA defaults and goes back to ACS, it loads into the appropriate inventory; for input procedures see IRM 2.4.27, Command Code ASGNI/ASGNB (formerly TSIGN). Cross-reference IAs can be a combination of IMF/BMF or IMF/IMF; for input procedures: IRM 5.19.1.6.4.4, IMF/BMF Related Accounts. The following items must be documented on AMS for all IAs not immediately input: Example: A proposed PPIA sent to the manager for approval. Type of IA- Simple Payment Plan, NSIA or PPIA, Payment method, if not a regular IA (paid through mail): PDIA or DDIA, Payment amount(s) and date(s), including VLSP (if applicable), ALN (Exhibit 5.19.1-9, ALNs), Originator Code (Exhibit 5.19.1-10, IA Originator Codes), User Fee Code (Exhibit 5.19.1-11, IA User Fee Codes), including RUFI Indicator (if applicable), PPIA Indicator: "2" for PPIA, or "0" for all others, If PPIA: "No Asset PPIA" or "Retained Equity PPIA" , as applicable UTMEP Indicator, if applicable (see IRM 5.19.1.6.4.6.4, Reimbursement of User Fee for Qualifying Low-Income Taxpayers), and Any special conditions. Example: Cross reference accounts, unassessed module(s), back-up CNC, etc. Use systemic confirmation Letter 3217-C, Automated Letter - Installment Agreement Accepted; Terms Explained, when inputting the IA via CC IAGRE unless there are other issues to address; for information on sending Letter 3217-C, Automated Letter - Installment Agreement Accepted; Terms Explained. See Exhibit 5.19.1-6, IDRS Input of IAs, CC IAORG, and Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV. Use Letter 2273-C, Installment Agreement Accepted; Terms Explained, (or other appropriate letter) when Letter 3217-C, Automated Letter - Installment Agreement Accepted; Terms Explained, is not appropriate. See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. For the return address and payment address, use the CSCO campus having jurisdiction. The originator code identifies: The function initiating the IA The type of IA and is used to track dollars collected for each IA; for IA Originator Codes: See Exhibit 5.19.1-10, IA Originator Codes. Reminder: It is particularly important IA accounts are coded correctly; we are required to report dollars collected to Congress on these types of cases. For revisions to IAs that are no longer in IA status (6X), ensure you input the appropriate originator code. Select the originator code applicable to the IA; for IA Originator Codes: Exhibit 5.19.1-10, IA Originator Codes. Originator codes can be updated when IAs leave ST 6X and are re-established; originator codes cannot be changed when the account is in ST 6X. Exception: The originator code can be updated on a ST 60 account provided the update is completed by Friday of the same cycle the IA is established. TC 971 AC 063 generates on the modules two weekends after input of the IA on IDRS; TC 971 AC 163 generates to reverse the AC 063 when the IA becomes full paid or defaults and leaves ST 6X.

# IA Originator Codes

5.19.1.6.4.12.1 (12-05-2025) IA Originator Codes The originator code: Identifies the function initiating the IA. Indicates whether the IA is under the Simple Payment Plan or is a regular IA where a financial statement is required. Tracks the dollars collected on each IA; for additional information: See Exhibit 5.19.1-10, IA Originator Codes. Simple payment plan originator codes must be input on IAs that meet simple payment plan criteria up to $50,000 AAB (CC SUMRY). See IRM 5.19.1.2.6.3, Installment Agreements. Regular term IA originator codes must be input on all IAs requiring financial statements, including the AMS financial screen, Form 433-F, Collection/Information Statement, or the ACS financial screen. Regular term IAs include: All IAs over $25,000 AAB (CC SUMRY. Exception: Simple Payment Plans may be granted for balances over $25,000. Simple payment plan originator codes must be input on IAs that meet Simple Payment Plan over $25,000 criteria. See IRM 5.19.1.2.6.3, Installment Agreements. Reminder: It is particularly important that IA accounts are coded correctly, as we are required to report dollars collected to Congress on such cases. For revisions to IAs that are no longer in IA status (6X), input the appropriate originator code. Select the originator code applicable to the IA; for additional information, see Exhibit 5.19.1-10, IA Originator Codes. After input of the originator code when the IA is established, you may update the originator code when the IA left ST 6X and is being re-established; however, provided it is any ST 6X status, you are blocked from changing the originator code. Effective January 2006, CC IAGRE was updated allowing changes to the originator code after input as long as it is within the same cycle the IA is established. Example: You input the IA on Monday, and quality or managerial review finds you used the wrong originator code; you have until Friday of that week until the computer is brought down for the weekend update to change the originator code; times can vary by sites, 12:00 am, 1:00 am., etc.

# DDIA

5.19.1.6.4.13 (12-05-2025) DDIA A DDIA is an IA for which the taxpayer authorizes the IRS to request electronic transfer of funds from their checking account or shared draft account to the IRS; such payments are withdrawn on the same date each month. Reminder: A savings accounts cannot be used for a DDIA. If the taxpayer requests to make Electronic Funds Transfer Payments (EFT) through the internet using online banking methods (or other electronic payment methods), it is considered a regular IA and not a DDIA. Advantages to the taxpayer include: Reduced user fee. User fee is waived for low-income taxpayers who enter into DDIAs on or after 4/10/2018. No check to be mailed. Postage savings. No check processing charges. No problem remembering to make the monthly payment. If a NFTL was previously filed, advise the taxpayer of IRM 5.19.4.6.4.1, Withdrawal of NFTL for Direct Debit Installment Agreements. Consider providing the taxpayer Pub 4235, Collection Advisory Offices Contact Information and Form 12277, Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien, if the taxpayer has additional questions about the NFTL or refer the taxpayer to IRS.gov to retrieve the above documents. To establish a DDIA, the taxpayer must submit a voided check or the routing and account number with their request. DDIA requests may be received in the following formats: Form 433-D, Installment Agreement. This may be either an original form (including a submission from the taxpayer via the DUT or EEFax during telephone contact), or a EEFax forwarded by an employee from any other function during telephone contact. Form 9465, Installment Agreement Request. This may be an original form received attached to a tax return or received separately or submitted by the taxpayer via the DUT or EEFax during telephone contact. Form 433-H, Installment Agreement Request and Collection Information Statement, is a new hybrid form that was introduced in May 2019. It combines an IA request with a Collection Information Statement (CIS), and is intended for IMF taxpayers who are wage earners only who do not meet simple payment plan criteria. This may be either an original form (including a submission from the taxpayer via the DUT or EEFax during telephone contact), or a EEFax forwarded by an employee from any other function during telephone contact. Electronic signature via Form 9465, Installment Agreement Request, sent with electronically-filed tax returns; these forms come with "TRPRT" printed at the top. Photocopied Form 9465, Installment Agreement Request, with "9465W/AUR Assess" notated at the top of the page in red. Taxpayer correspondence. Reminder: All DDIA requests must be completed and include all necessary information to establish a DDIA, including the taxpayer's signature. Note: Signatures can be accepted anywhere on the Form 433-D, Installment Agreement. Other electronic signatures may be accepted if they meet the criteria in IRM 10.10.1.6.1, Accepting Images of Signatures and Digital Signatures in Certain Taxpayer Interactions. Monthly reminder notices are not issued on DDIAs. Taxpayers not keeping up-to-date records often default on their IA due to insufficient funds in their bank accounts. When a DDIA is input to IDRS, advise the taxpayer to keep their records up to date to avoid a default of their IA. All non-ST 22 DDIA requests received in functions other than CSCO are routed to the CSCO campus with jurisdiction for the taxpayer account, per SB/SE Campus Collection. Exception: If a non-ST 22 DDIA request is received in SB/SE PSC ACSS, it should be routed to PSC CSCO. All ST 22 DDIA requests received in other functions will be routed to the appropriate ACSS site based on BOD Code and state mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). All ST 26 DDIA requests secured by ROs will be routed to CCP. The DDIA process does not begin until their balance due tax return has posted or their assessment is made. As a result, the DDIA process takes longer on Pre-Assessed IAs. The taxpayer should be advised to send payments until the DDIA begins. Note: Pre-Assessed IAs cannot be processed for first-time filers. This is because the initial return establishes their entity. If a first-time filer requests a Pre-Assessed IA, advise them that we are unable to process their request. Ask them to contact us for a DDIA after their return has been processed and they receive their initial balance due notice. Banking law requires the IRS to maintain a file of all DDIAs, either by paper or electronic media. ACS, ACSS, CSCO and CCP employees should follow IRM 5.19.1.8, DDIA Monitoring Procedures, to input DDIAs through IDRS and process the authorizations. DDIA requests received in CSCO should be input by the receiving CSCO campus; the receiving campus must maintain these files to work various listings generated by the DDIA program. See IRM 5.19.1.8, DDIA Monitoring Procedures - CSCO Processing. Any subsequent revisions to a DDIA are input through IDRS by the receiving ACS, ACSS, CSCO or CCP site. See IRM 5.19.1.8.6, Revising DDIAs. If necessary to review the paper DDIA request, use the Service Center Contact listing on SERP under Campus DDIA Liaisons; the site forwards the case file or notification the file cannot be found by EEFax within 48 hours to the requestor. Some international taxpayers and taxpayers living in U.S. Territories may qualify for a DDIA. These taxpayers must agree to a DDIA using a bank account that is: With a bank located in the U.S., With a U.S. bank that has a branch located in one of the U.S. Territories, or a foreign country, or With a bank that offers US dollar accounts. The bank account must have a 9 digit US Routing number and a corresponding account number. Note: If an international taxpayer does not have a bank that meets the criteria above, they do not qualify for a DDIA. If a taxpayer makes a telephonic request for a DDIA: If ... And ... Then ... The taxpayer indicates they can submit the DDIA request (via the DUT or EEFax during the phone contact), It is a: Simple Payment Plan, NSIA, or PPIA, Have the taxpayer provide the Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to you during the call. Note: Employees should follow local procedures, where available, for the taxpayer to submit the DDIA form within a reasonable time after the call. NSIAs or PPIAs: Secure necessary managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. If the balance due meets or exceeds the established criteria, make a NFTL determination and advise the taxpayer of NFTL filing when appropriate; for criteria; for NFTL filing procedures, see IRM 5.19.4.5.1(2), Notice of Federal Tax Lien Filing Determinations, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. Document AMS with the terms of the IA as required in IRM 5.19.1.2.4, Documenting Account Actions, and IRM 5.19.1.6.4.12, Input of IA. Annotate the top of the DDIA with the method of receipt, Example: "Received by Fax" or "Received by DUT" . FA employees: Input TC 971 AC 043. Do not input to ST 60. If the account is in: Notice Status, input CC STAUP the account to the next notice status for 9 cycles. Fax to the appropriate CSCO site (based on state mapping). ST 22, input "TOR5,60,IAPND" . Fax to the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). ACS, ACSS and CSCO employees will input the DDIA request to IDRS. The taxpayer does not indicate they can submit the DDIA request (includes correspondence requests), It is a: Simple Payment Plan, NSIA, or PPIA, and a DDIA is not a required condition of the agreement, For NSIAs or PPIAs: Secure necessary managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. If the balance due meets or exceeds established criteria, make a NFTL determination and advise the taxpayer of NFTL filing when appropriate; for criteria; for NFTL filing procedures, see IRM 5.19.4.5.1(2), Notice of Federal Tax Lien Filing Determinations, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. Input to ST 60. See IRM 5.19.1.6.4.12, Input of IA. Inform the taxpayer they will need to make payments manually until we receive and process their DDIA authorization. Send them a Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to complete. Inform the taxpayer the agreed monthly payment amount on Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, cannot be less than the current agreed payment amount. Advise them that once we receive their authorization, we will convert their IA to a DDIA. If the account is in: Notice Status, provide the appropriate CSCO site return address (based on state mapping). ST 22, provide the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). ACSS and CSCO employees will revise to a DDIA upon receipt of the request. Note: If the taxpayer does not have all of the required information to establish a DDIA, review the IAT Compliance Suite or Exhibit 5.19.1-12, OPA Referral Criteria, to determine if they qualify to use OPA. If so, encourage them to use the OPA site. The taxpayer does not indicate they can submit the DDIA request (includes correspondence requests), A DDIA is a required condition of the agreement, Input TC 971 AC 043. Do not input an IA. Send the taxpayer a Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to complete. Inform the taxpayer the agreed monthly payment amount on Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, cannot be less than the current agreed payment amount. Mail the Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to the taxpayer using IDRS Letter 2272-C, Installment Agreement Cannot be Considered/Extension of time to pay Cannot be Considered (or other appropriate letter). If the account is in: Notice Status, provide the appropriate CSCO site return address (based on state mapping). Input CC STAUP the account to the next notice status for 9 cycles. ST 22, provide the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping).ST 22, input "TOR5,60,IAPND" . Document AMS with the terms of the IA as required in IRM 5.19.1.2.4, Documenting Account Actions, and IRM 5.19.1.6.4.12, Input of IA. ACSS and CSCO employees will input the DDIA upon receipt of the request. Note: If the taxpayer does not have all of the required information to establish a DDIA, review the IAT Compliance Suite or Exhibit 5.19.1-12, OPA Referral Criteria, to determine if they qualify to use OPA. If so, encourage them to use the OPA site. The taxpayer indicates they can submit the DDIA request (via the DUT or EEFax during the phone contact), The proposed IA is a Simple Payment Plan (Business Trust Fund), Have the taxpayer provide the Form 433-D, Installment Agreement, to you during the call. Note: Employees should follow local procedures, where available, for the taxpayer to submit the DDIA form within a reasonable time after the call. Make a NFTL determination and advise the taxpayer of NFTL filing when appropriate; See IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund), IRM 5.19.4.5.1(2), Notice of Federal Tax Lien Filing Determinations, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. Document AMS with the terms of the IA as required in IRM 5.19.1.2.4, Documenting Account Actions, and IRM 5.19.1.6.4.12, Input of IA. Annotate the top of the DDIA with the method of receipt, Example: "Received by Fax" or "Received by DUT" FA employees: Input TC 971 AC 043. Do not input to ST 60. If the account is in: Notice Status, input CC STAUP the account to the next notice status for 9 cycles. Fax to the appropriate CSCO site (based on state mapping). ST 22, input "TOR5,60,IAPND" . Fax to the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). ACS, ACSS and CSCO employees will input the DDIA request to IDRS. The taxpayer does not indicate they can provide the DDIA request (includes correspondence requests), The proposed IA is a Simple Payment Plan (Business Trust Fund), Input to ST 60. See IRM 5.19.1.6.4.12, Input of IA. Inform the taxpayer they will need to make payments manually until we receive and process their DDIA authorization. Send them a Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to complete. Inform the taxpayer the agreed monthly payment amount on Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, cannot be less than the current agreed payment amount. Advise them that once we receive their authorization, we will convert their IA to a DDIA. If the account is in: Notice Status, provide the appropriate CSCO site return address (based on state mapping). ST 22, provide the appropriate ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). ACSS and CSCO employees will revise to a DDIA upon receipt of the request. Note: If the taxpayer does not have all of the required information to establish a DDIA, encourage them to use the OPA site. Note: When issuing a letter on non-ST 22 accounts, use the CSCO Campus address for the letter return address. The CSCO Campus address is determined based upon Compliance Back-end mapping. See SERP, Who/Where tab, Collection Payments/Addresses/Issues, Service Center Addresses for Collection Operations. Select the appropriate return address based on the taxpayer's BOD and state of residence. When issuing a letter on ST 22 accounts, use the ACSS Campus address for the letter return address based on state mapping. See W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping. Note: For the payment address, the Campus payment address is determined based upon Submission Processing mapping. See SERP, Who/Where tab, Collection Payments/Addresses/Issues, Collection Payments. Select the appropriate payment address based on the taxpayer's BOD and state of residence. Select the address shown in the "Without the CP521/523 Notice (Payment to Campus)" column. Caution: Do not provide Lockbox Bank addresses verbally or via Correspondex letters. Lockbox will only process payments that are accompanied by a CP 521, Installment Agreement Reminder Notice, or CP 523, Installment Agreement Default Notice. Reminder: It is possible that different Campuses will be used for the return and payment addresses. Example: A TS taxpayer in Notice Status residing in Texas requests an IA to full pay their account. The confirmation letter should show the Atlanta CSCO Campus for the return address and the Austin Submission Processing Campus for the payment address. Reminder: IMF taxpayers may use Form 433-H, Installment Agreement Request and Collection Information Statement, in place of Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to request a DDIA.

# DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request

5.19.1.6.4.13.1 (12-05-2025) DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request Banking law regulations require the taxpayer, or one of the taxpayers for a joint account, named on the bank account to authorize the direct debit process by signing the request for new DDIAs and DDIAs where the taxpayer is: Changing banks, Changing routing numbers, Changing account information, and/or Increasing their monthly payment amount. Instruct the taxpayer to send a signed copy of the new or updated request to the appropriate site per IRM 5.19.1.6.4.13(8)-(9). All functions can accept a signed request for a new or revised DDIA by the DUT or EEFax. Taxpayers may also go to IRS.gov and enter a DDIA through the OPA site. Only ACS, ACSS, CSCO and CCP employees input, update and reinstate DDIAs on IDRS to avoid problems with withdrawing payments. Before forwarding the DDIA to CSCO for input, FA should take the following actions: Ensure the IA request meets IA requirements and pending IA criteria. If unable to establish an IA, see IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs). Follow rejection procedures in IRM 5.19.1.6.4.9, IA Rejection Criteria. If a financial statement was input, include the Form 433-F, Collection/Information Statement, and/or the AMS financial screen. For revised DDIAs do the following: All Employees: If ... And ... Then ... The taxpayer is Changing banks, Changing routing numbers, Changing account information, and/or Increasing their monthly payment amount. "This space intentionally left blank" Advise the taxpayer to visit the OPA site or secure a new Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, with a new signature and a voided check or new routing and account numbers. Inform the taxpayer they will receive a letter of confirmation once their new DDIA has been input. Advise the taxpayer monthly reminder notices are not issued on DDIAs. Taxpayers not keeping up-to-date records often default on their IA due to insufficient funds in their bank accounts. Advise the taxpayer to keep their records up to date to avoid a default of their IA. The taxpayer's request does not include necessary information to establish a DDIA, It is a: Simple Payment Plan, Simple Payment Plan (Business Trust Fund), NSIA, or PPIA, Establish the IA, requiring the taxpayer to send in payments each month and then: Correspondence - notify the taxpayer a DDIA could not be established due to insufficient information and they are required to send in their monthly payments until we receive complete information to establish the DDIA; send Letter 1961-C, Installment Agreement for Direct Debit Form 433-D Not Granted, or Letter 2273-C, Installment Agreement Accepted - Terms Explained, (or other appropriate letter). See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Enclose Form 433-D, Installment Agreement or Form 9465, Installment Agreement Request. Telephone - advise they will receive a letter with instructions on how to request a DDIA. Request they complete Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, and return it, in order to establish a DDIA, or advise them to visit the OPA site where they can request the IA themselves. Provide the address of the appropriate consolidated CSCO site. The taxpayer's request does not include necessary information to establish a DDIA, This space left blank intentionally Request the taxpayer submit Form 433-D or Form 9465, Installment Agreement Request, or provide financial information. Reminder: IMF taxpayers may use Form 433-H, Installment Agreement Request and Collection Information Statement, in place of Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to request a DDIA. ACS, ACSS, CSCO and CCP employees ONLY: Follow IRM 5.19.1.8.5, Input of DDIAs. Reminder: IMF taxpayers may use Form 433-H, Installment Agreement Request and Collection Information Statement, in place of Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to request a DDIA. All employees outside of ACS, ACSS, CSCO and CCP, Express Mail requests for existing DDIAs to the CSCO campus with jurisdiction over the taxpayer's account, using Form 3210, Document Transmittal; note on Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, "REVISED DDIA" . For requests to update or reinstate an existing DDIA (ST 6X) received outside of ACS, ACSS, CSCO and CCP, prepare Form 4442, Inquiry Referral, and EEFax the information to the appropriate CSCO Operation within 24 hours. Exception: If the taxpayer is changing banks, getting a new account, routing number or increasing their monthly payment, on an existing DDIA, they must submit a new signed DDIA authorization. See paragraph (1) above.

# Taxpayer Problems With DDIA

5.19.1.6.4.13.2 (12-05-2025) Taxpayer Problems With DDIA Common issues or problems that may arise from a DDIA include: The taxpayer requests to change the financial institution, routing number or account number on the DDIA. These changes may not be processed via Form 4442, Inquiry Referral. Instead, a new DDIA authorization is required. See IRM 5.19.1.6.4.13.1(1), DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request. Reminder: IMF taxpayers may use Form 433-H, Installment Agreement Request and Collection Information Statement, in place of Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to request a DDIA. The taxpayer requests a payment change. Payment decreases may be processed via Form 4442, Inquiry Referral, provided the appropriate IA criteria is met. If rejection of a payment decrease is planned, follow instructions in IRM 5.19.1.6.4.9, IA Rejection Criteria. Exception: Payment increases may not be processed via Form 4442, Inquiry Referral. Instead, a new DDIA authorization is required. See IRM 5.19.1.6.4.13.1(1), DDIA - Form 433-D, Installment Agreement and Form 9465, Installment Agreement Request. The taxpayer requests a date change. An error in debiting the taxpayer's account. Multiple payments deducted from the taxpayer's account in a single month. Required payments not deducted from the designated account. The taxpayer requests to "discontinue" the DDIA. Exception: IDRS automatically calculates the amount of the taxpayer's final installment payment. They do not need to contact us for a "final pay-off" amount. Once the account is full paid, DDIA payments will stop. The taxpayer requests a "skip" . Note: Skip criteria must be met, IRM 5.19.1.6.4.18 #, Payment Skips (Missed Payments). Reminder: If EEFaxing to a CSCO Liaison, advise the taxpayer revisions require a minimum of ten (10) business days prior to the payment date to take effect, ensuring time for receipt and processing. Changes not requested at least 10 business days prior to the due date will not happen until the following month. Caution: Once the payment request is transmitted to the bank, we cannot stop the payment. Note: The last payment for a DDIA is automatically computer-adjusted based on the remaining balance due, if less than the normal monthly payment amount. All other employees prepare Form 4442, Inquiry Referral, and EEFax to the CSCO, DDIA liaisons at the campus having jurisdiction of the taxpayer account. Forward all pertinent information including Nature of the problem. Taxpayer telephone numbers. Both routing number and account number, if available. Best time to call. Reminder: Please check AMS history. If a Form 4442, Inquiry Referral, has been submitted for the same issue within the last 30 days - DO NOT re-issue the Form 4442, Inquiry Referral. Caution: Neither CC MFREQ nor CC RECON are necessary when preparing the Form 4442, Inquiry Referral, if there is an active module on CC SUMRY or CC TXMODA. Using CC MFREQ or CC RECON delays the input of IAs (including DDIAs) for two (2) cycles. DO NOT use unless absolutely necessary. Exception: Field Collection does not use Form 4442, Inquiry Referral. All reports of DDIA problems from Field Collection, will be on Form 4844, Request for Terminal Action. If the taxpayer requests to change financial institutions, routing number, account number, or increase their monthly payment amount, an original signature requesting the change is required. See IRM 5.19.1.6.4.13.1(1), DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request. If speaking to the taxpayer and they are able to send their signed request via the DUT or EEFax, allow the taxpayer to submit their request electronically. For signature requirements of requests received electronically, See IRM 5.19.1.6.4.13, DDIA. If the taxpayer is unable to send their request using the DUT or EEFax, or if working correspondence, send the taxpayer Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, and instruct they mail it to the campus having jurisdiction of their account. The taxpayer may also make changes to their DDIA on OPA. If the taxpayer already closed the current account, will close it before the next scheduled payment is due or the taxpayer requests their DDIA be discontinued, convert the DDIA to a regular IA. See paragraph (5) below Note: These instructions apply when the taxpayer wants to stop the direct debit aspect of their IA and make their payments by another method, such as mailing in their payments. These instructions do not apply if the taxpayer is merely requesting to change their banking institution and/or account number. When converting the DDIA to a regular IA: All functions other than ACS, ACSS, CSCO and CCP: If ... Then ... It is a: Simple Payment Plan, NSIA, PPIA, or Simple Payment Plan (Business Trust Fund), Prepare Form 4442, Inquiry Referral. Fax the form to the CSCO, DDIA Liaison at the campus having jurisdiction of the taxpayer account, within 24 hours of creation. ACS, ACSS, CSCO and CCP employees: If ... Then ... It is a: Simple Payment Plan, NSIA, PPIA, or Simple Payment Plan (Business Trust Fund), Change to a regular IA requiring the taxpayer to mail payments until the DDIA information is updated. Update the ALN. Turn off the DDIA indicator. Charge revision fee. See IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview. Reminder: The CSCO employee will make contacts with the taxpayer IF additional information is needed or there are problems with the request; CSCO must expedite Form 4442, Inquiry Referral, regarding DDIA changes (such as payment decreases, changes to due dates and payment skips) to avoid erroneous withdrawals or defaults. Due to the sensitivity regarding voluntary bank debits, the processing time frame is within 72 hours (3 business days) from the date received in CSCO. DO NOT advise the taxpayer they will be contacted by CSCO by phone. CSCO is responsible for sending closing letters on all DDIAs they establish. Occasionally, the IRS may erroneously debit a taxpayer's bank account. Erroneous debits include IRS initiated duplicate debit entries, debit entries in an amount greater than authorized under the DDIA, and debit entries initiated for settlement earlier than authorized by the taxpayer under the DDIA. If the IRS erroneously debits the taxpayer's bank account in violation of the DDIA, and the taxpayer does not seek compensation directly from their bank, then the IRS must return the erroneous payment to the taxpayer. Thus, once an erroneous debit has been identified, and the IRS has confirmed that the taxpayer is not seeking compensation from their bank, the IRS should immediately take steps to return the erroneously debited funds using manual refund procedures. IRM 5.1.12.20.1, Manual Refund Procedures. Note: In order to initiate the return of the erroneous debit, all that needs to be established is that the debit entry is erroneous and that the taxpayer is not also seeking compensation from their bank. The taxpayer need not establish hardship or any other criteria. If, however, the taxpayer instructs the IRS to apply the erroneous debit entry to the tax liability, the IRS may follow the taxpayer's instructions. Under the Small Claims Act, the IRS may reimburse taxpayers for bank fees incurred due to a IRS error in implementing a DDIA if the fees were incurred solely because of the IRS's error and the taxpayer did not compound the problem. The claim must be filed within one year after the fee is imposed by the bank. Follow the procedures for filing a claim for bank charges due to erroneous levies found in IRM 5.19.6.12.8, Reimbursement of Bank Charges Due to Direct Debit Installment Agreement Processing Errors.

# Form 2159, Payroll Deduction Agreement

5.19.1.6.4.14 (12-05-2025) Form 2159, Payroll Deduction Agreement If a taxpayer is a wage earner, offer a PDIA to satisfy the outstanding liability. If a customer makes a telephonic request for a PDIA: If ... And ... Then ... The customer indicates they can EEFax the PDIA request, Any kind of IA (Simple Payment Plan, NSIA or PPIA), Have the customer EEFax the Form 2159, Payroll Deduction Agreement, to you during the call. For NSIAs or PPIAs: Secure necessary managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. If the balance due meets or exceeds established criteria, make a NFTL determination and advise the taxpayer of NFTL filing when appropriate; for criteria; for NFTL filing procedures, see IRM 5.19.4.5.1(2), Notice of Federal Tax Lien Filing Determinations, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. Input to ST 60 per IRM 5.19.1.6.4.14.1, Input of PDIA. The customer does not indicate they can EEFax the PDIA request (includes correspondence requests), It is a: Simple Payment Plan, NSIA, or PPIA, For NSIAs or PPIAs: Secure necessary managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. If the balance due meets or exceeds established criteria, make a NFTL determination and advise the taxpayer of NFTL filing when appropriate; for criteria; for NFTL filing procedures, see IRM 5.19.4.5.1(2), Notice of Federal Tax Lien Filing Determinations, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. Input to ST 60. See IRM 5.19.1.6.4.12, Input of IA. Inform the taxpayer you have established the IA as a regular IA requiring they send in monthly payments because you did not have sufficient information to establish the PDIA; advise the taxpayer of the IA user fee: IRM 5.19.1.6.4.6, IA Payment Methods and User Fee (UF) Overview. Ask the taxpayer to send the required information to establish a PDIA if they are still interested in a PDIA; enclose a blank Form 2159, Payroll Deduction Agreement, for them to complete. Inform the taxpayer the agreed monthly payment amount on Form 2159, Payroll Deduction Agreement, cannot be less than the current agreed payment amount. Mail the entire Form 2159, Payroll Deduction Agreement, to the taxpayer using IDRS Letter 2273-C, Installment Agreement Accepted; Terms Explained. Send a return address for the CSCO Operation campus having jurisdiction of the taxpayer account; see Collection Payments/Addresses/Issues for the Campus address under the Who/Where tab on SERP. Advise the taxpayer to present all parts (copies) of Form 2159, Payroll Deduction Agreement, to their employer and make necessary arrangements to begin payroll deduction. When done, the signed copy of Form 2159, Payroll Deduction Agreement, (Part 1) must be returned to the Campus. Note: If the employer contacts IRS requesting our agency's EIN for payroll processing, provide the following EIN: "72-0564834" . If the taxpayer's employer is a Federal Agency, see IRM 5.19.18.5.10.1, Installment Agreements. Ask the taxpayer to return Part 1 of the completed Form 2159, Payroll Deduction Agreement, to IRS within 14 days of the date of the letter. If the monthly payment is less than the user fee, advise the taxpayer the first payment must be for the user fee amount, and include the completed Form 2159, Payroll Deduction Agreement; a return envelope is provided for this purpose. Letter 2571-C, To Employer: Discontinue/Adjust Payroll Deduction, is automatically sent to the employer when the account goes to ST 12 telling them to discontinue payroll deductions. If requested, EEFax or mail a new letter to the employer or taxpayer.

# Input of PDIA

5.19.1.6.4.14.1 (09-14-2021) Input of PDIA When Form 2159, Payroll Deduction Agreement, is completed and returned from the taxpayer and employer, and the account is not in ST 60, take the following actions: Check the form, verifying all information is complete and the form is signed by the taxpayer and employer. Input the IA and locator number using CC IAGRE. You must use ALN to 11XX or 91XX. See Exhibit 5.19.1-6, IDRS Input of IAs, CC IAORG, Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV, and Exhibit 5.19.1-9, ALNs. Reminder: The correct ALN is needed for the account to properly post on the IAAL when it becomes full paid or the IA defaults. Input phone number(s) for all cases above deferral level. See IRM 5.19.1.4.2, Taxpayer Information. Address the user fee. See IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview. Input the employer name, address and telephone number via CC IAGRE. Reminder: If the employer telephone number is provided, enter the phone number on the second name line of CC IAGRE. If the account defaults, it is listed on the IAAL for CSCO to contact the employer by phone if payments to IRS discontinue. Inform the taxpayer the PDIA is established and payments will continue to be made until the account is full paid; use Letter 3217-C, Automated Letter - Installment Agreement Accepted; Terms Explained, paragraph "F" or Letter 2273-C, Installment Agreement Accepted; Terms Explained, (or other appropriate letter) with an "open" and/or "floating" paragraph with the information to acknowledge acceptance of the IA. See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Note: Letter 3676-C, To Employer: Payroll Deduction Installment Agreement Letter, may only be used by employees working FERDI accounts. See IRM 5.19.18, Federal Employee/Retiree Delinquency Initiative (FERDI). When the taxpayer requests PDIA changes to an account that is already in ST 60, the taxpayer must provide a new signed Form 2159, Payroll Deduction Agreement. When it is received, take the following actions: If ... Then ... If the account is already established as a regular IA, Ensure that the proposed PDIA meets appropriate acceptance criteria per IRM 5.19.1.6.4.1, Determining Appropriate IA. If the proposed PDIA meets the appropriate acceptance criteria, convert the IA to a PDIA; follow all the steps in paragraph (1) "a" through "e" above. If proposed PDIA does not meet appropriate acceptance criteria, follow Independent Review procedures to propose rejection of the PDIA proposal. See IRM 5.19.1.6.4.9, IA Rejection Criteria. Caution: Ensure you do not default the current IA. The account is already established as a PDIA and the taxpayer proposes changes to the payment amount or tax periods included on the PDIA, Ensure that the proposed PDIA meets appropriate acceptance criteria per IRM 5.19.1.6.4.1, Determining Appropriate IA. If the proposed PDIA meets the appropriate acceptance criteria, revise it; follow all the steps in paragraph (1) "a" through "e" above. If proposed PDIA does not meet appropriate acceptance criteria, follow Independent Review procedures to propose rejection of the PDIA proposal. See IRM 5.19.1.6.4.9, IA Rejection Criteria. Caution: Ensure you do not default the current PDIA. The account is already established as a PDIA and the taxpayer requests to convert the PDIA to a regular IA, Ensure that the proposed IA meets appropriate acceptance criteria per IRM 5.19.1.6.4.1, Determining Appropriate IA. If the proposed IA meets the appropriate acceptance criteria, convert the PDIA to an IA. Follow the instructions in IRM 5.19.1.6.4.12, Input of IA. Issue Letter 2571-C, To Employer: Discontinue/Adjust Payroll Deduction, to the employer. If proposed IA does not meet appropriate acceptance criteria, follow Independent Review procedures to propose rejection of the IA proposal. See IRM 5.19.1.6.4.9, IA Rejection Criteria. Caution: Ensure you do not default the current PDIA. When contacting the employer for any issues other than notification of full pay, issue Letter 3230-C, Third Party Contact Letter (Collection 2 TDA), or Letter 3230-(C-SP), Third Party Contact Letter (Collection 2 TDA) Spanish Version, informing the taxpayer we are contacting a third-party. Suspend the case for 45 days allowing the taxpayer to receive the letter and respond. Do not contact the employer before the 46th day. Reminder: Letter 3230-C, Third Party Contact Letter (Collection 2 TDA), or Letter 3230-(C-SP), Third Party Contact Letter (Collection 2 TDA) Spanish Version, are being updated to reflect the changes resulting from The Taxpayer First Act. The taxpayer may give their permission for third-party contact by providing Form 12180, Third-Party Contact Authorization Form. See IRM 25.27.1.3.6, Taxpayer Authorizes Contact with a Third Party. If authorization is received from the taxpayer, contacts with the third parties specified in the authorization may be made immediately.

# Pre-Assessed IA Requests

5.19.1.6.4.15 (12-05-2025) Pre-Assessed IA Requests Pre-assessed IA: A pre-assessed agreement is processed when there is currently no balance showing on the account. You may receive Pre-assessed IA requests attached to: Current year tax returns. Prior year tax returns. Separate correspondence. By telephone. Note: Requests may result from current year returns not yet processed, AUR, ASFR or any other pending assessment which is being proposed and is to be included in the IA once the proposed assessment posts. Unassessed IA: An unassessed IA is processed when the taxpayer requests to include an unassessed liability(ies) in a new or revised IA that includes one or more other assessed balance due modules. Similar to Pre-assessed IAs, requests for Unassessed IAs may result from current year returns not yet processed, AUR, ASFR or any other pending assessment which is being proposed and is to be included in the IA once the proposed assessment posts. You must research IDRS, checking for any return delinquencies (TC 140) modules: IRM 5.19.1.4.4.1, Full Compliance Check, or balance due modules not current on IDRS (ST 23 or ST 53): IRM 5.19.1.4.4.2(5), Balance Due Taxpayer Education (Cause and Cure). These modules must be included in the IA. You must also verify the address on the account on CC ENMOD with the address on Form 9465, Installment Agreement Request. If the address is different, update the address on IDRS only if the box on Form 9465, Installment Agreement Request, is checked. Caution: For disclosure purposes, do not generate a systemic letter if CC ENMOD indicates a joint name line and the IA request is for a single entity module; manually generate the letter and place an "N" in the ex-spouse prompt ("X-SP>" of the CC LPAGE screen). This eliminates a duplicate letter issued to the spouse. If the taxpayer calls regarding an IA on a current year return only, and no other balance due accounts, not yet mailed or previously mailed but not received by IRS, take the following actions: If the taxpayer has not mailed the return, advise them to attach Form 9465, Installment Agreement Request, if available, or correspondence to the front of their tax return requesting the IA and payment amount. If the taxpayer already mailed the return, establish the IA using CC IAPND if the IA request meets IA criteria for establishing an IA following IRM procedures for accepting or rejecting an IA request. If the customer is a first-time filer you cannot set up the IA with CC IAPND; ask the taxpayer to contact us when they receive their first bill from IRS. When you receive an inquiry about a current year balance due and find no record of the balance due account, ask the taxpayer if they filed electronically: If the taxpayer responds the return was filed electronically, use CC TRDBV to research. When the screen IA shows the account as "MF RESEQUENCED" , the taxpayer has a balance due account; page down to the end of the form and the refund or balance due amount is displayed. Follow normal procedures for setting up an IA using CC IAGRE. See IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs). Balance due electronically filed returns do not post to the MF until cycle 20, or one cycle after full payment is made, whichever occurs first. Caution: If the taxpayer states they electronically filed a current year return showing a balance due, CC TRDBV does not reflect the return, and it is earlier than cycle 20, DO NOT tell the taxpayer no return was filed. DO NOT tell the taxpayer to refile their return. The return should post when full payment is posted or Cycle 20. Because this account has not posted to MF, changes or adjustments to the account cannot be made until full payment is posted or Cycle 20. If there is no balance due displayed on IDRS or CC TRDBV, research for a NMF account; for information regarding automated NMF balance due accounts: See IRM 5.19.1.5.1, NMF Balance Due Accounts. If there are any return delinquencies, reject the IA request and request the missing returns from the taxpayer. If the IA is accepted in error and input via CC IAPND, when the return posts, the CC IAPND defaults on the IAAL due to open TDI's; these cases are returned to the originator to monitor and secure the return(s). You cannot establish the IA on IDRS, and because the taxpayer was told we have approved the IA, you cannot reject the request at this juncture. If the taxpayer's request does not include a proposed payment amount and the balance due is ≡ ≡ ≡ ≡ ≡ or is less, follow procedures to process the request: See IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs). If a taxpayer requests a DDIA on the pre-assessed request IRM 5.19.1.6.4.13.1, DDIA - Form 433-D, Installment Agreement and Form 9465, Installment Agreement Request. Note: We can now accept requests for a DDIA on Form 9465, Installment Agreement Request, received with an ELF filed return. Form 9465, Installment Agreement Request, is notated it was received with the ELF return; for DDIA procedures: IRM 5.19.1.6.4.13, DDIA. To process the request for an IA if the return was filed or the taxpayer agreed to the assessment amount, such as Underreporter, Examination, ASFR, follow applicable procedures. See IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs). For input of the Pre-assessed IA, follow procedures below: Advise the taxpayer they may start making payments and how to send payments. IRM 5.19.1.6.4.16, IA Terms and Conditions. Provide the campus address for payments without CP 521, Installment Agreement Reminder Notice, or CP 523, Installment Agreement Default Notice. You must include a paragraph in the letter advising the taxpayer a bill is issued when the tax is assessed, as required by law, but no collection action is taken once we input the IA and no response to the notice is required. Research IDRS for a pending IA when a taxpayer calls or writes regarding a previous request for a Pre-assessed IA; look for history in AMS or CC ENMOD showing the original request was rejected or is being rejected. Note: A previously input Pre-assessed IA "expires" if the expected tax is not assessed within 16 weeks of IA input. An "expired" Pre-assessed IA must be changed, extended or cancelled on CC IAPND. See Exhibit 5.19.1-8(1), IDRS Input of Pre-assessed IAs and Short Term Payment Plans. Multiple successive actions (change, extend or cancel) may be required to reset the IA. Input the IA per procedures below if there is not a Pending IA: Related modules already in ST 6X: IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs, and IRM 5.19.1.6.4.20, Adding New Liability to an Existing IA. Related assessed balance due modules in notice or TDA status: IRM 5.19.1.6.4.5, Account Statuses Affecting IAs. For Pre-assessed IA input procedures, see Exhibit 5.19.1-8, IDRS Input of Pre-assessed IAs and Short Term Payment Plans. For Unassessed IA input procedures, see Exhibit 5.19.1-6, IDRS Input of IAs, CC IAORG, or Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV, and follow the instructions to include an Assessment Indicator. If the return already posted, input using CC IAGRE. Note: DDIAs can now be input using CC IAPND; continue to use the following procedures. See IRM 5.19.1.6.4.13.1, DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request, regarding routing these requests to the CSCO that has jurisdiction over the taxpayer's account for compliance issues (back-end or notice issuance CP 50X) for input. If the taxpayer submits a request for an IA with an extension of time to file (TC 460 on the module), tell them to resubmit the request for an IA when they file the returns if there are no other balance due modules. If the taxpayer is a first-time filer and you have no address with which to determine the campus having jurisdiction, hold the request until the return posts; route according to related procedures: IRM 5.19.1.6.4.13.1, DDIA - Form 433-D, Installment Agreement and Form 9465, Installment Agreement Request.

# Pre-Assessed IA Request - (ASFR) Return Not Filed or Unagreed Proposed Assessment Amount

5.19.1.6.4.15.1 (12-05-2025) Pre-Assessed IA Request - (ASFR) Return Not Filed or Unagreed Proposed Assessment Amount If the taxpayer has not filed the (ASFR) return or does not agree with the proposed assessment amount (ASFR, Underreporter, Examination, etc.), follow procedures in the table below. Note: If these accounts are still open in ASFR, Examination or Underreporter after inputting the CC IAPND, employees from other functions must route such requests to these areas so they are aware of the taxpayer request and update their case files or take action on the assessment. If ... And ... Then ... The taxpayer has not filed the return (ASFR) or agreed to the proposed assessment (ASFR, Examination, Underreporter, etc.), The proposed payment amount will full pay by the CSED, Input the IA using CC IAPND. If adding a pre-assessed module to an existing IA, enter the tax period and proposed amount of the un-assessed module on AMS. Example: "UM30 200212 $4000" or "UM30 200512 $6700" . If inputting the IA using CC IAPND, input "0" in the assessment indicator field. Input the assessment indicator "1" if using CC IAGRE (the taxpayer has other assessed balances due in Notice Status, ST 22, ST 24, etc.) or if adding this new balance due to an IA already established (modules already in ST 60, IA status). The taxpayer has not filed the return (ASFR) or agreed to the proposed assessment (ASFR, Examination, Underreporter, etc.), The proposed payment amount DOES NOT full pay by the CSED, Prepare for rejection and send for independent review if it meets criteria: See IRM 5.19.1.6.4.10, Proposal to Reject IA to Independent Review. If not meeting criteria, prepare for rejection without appeal rights or independent review: IRM 5.19.1.6.4.10, Proposal to Reject IA to Independent Review. Send Form 433-F, Collection/Information Statement, and Form 433-D, Installment Agreement, to the taxpayer. Advise the taxpayer to return both completed forms with the Balance Due Notice after the assessment is made or they file their return.

# IA Terms and Conditions

5.19.1.6.4.16 (12-20-2022) IA Terms and Conditions When granting an IA, the taxpayer must be advised verbally or in writing, that the IA is terminated when: Payments are not made timely. Note: Failure to receive a reminder notice is not a valid reason for not making timely payment. A current financial statement is not provided when requested. Additional liabilities are incurred. Note: If ES payments are not made for the current year and you are unable to include in the IA as a pre-assessed liability, make sure the taxpayer understands if not paid timely next year, the IA will default. Financial statement processing shows ability to pay more and the taxpayer disagrees. Advise the taxpayer verbally or in writing: To make payments timely with increases as appropriate. Advise the taxpayer penalties and interest continue to accrue until the balance is paid in full. If a DDIA, advise the taxpayer that reminder notices will not be mailed to them. Monthly payments are deducted from their checking account. Advise the taxpayer any future refunds are applied to the balance due, regardless of the IA type established, and these offsets do not replace the monthly payment due. Advise the taxpayer all subsequent returns must be filed and paid in a timely manner. If a Combo case, inform the taxpayer both accounts are in IA status. Advise the taxpayer of the user fee in the closing letter. See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines, and Exhibit 5.19.1-11, IA User Fee Codes. Reminder: If you are speaking with the taxpayer, you must also advise them verbally of the user fee. If the taxpayer asks how the payments are applied, explain payments are applied in the following order: The user fee. The oldest tax assessed. Penalties on the oldest tax assessed. Interest on the oldest tax assessed. Once the oldest assessment is paid in full, payments are applied to the second oldest tax assessed in the same manner outlined above and continue until all balance due modules are paid in full. The taxpayer may not designate application of IA payments. Reminder: Payments, other than IA payments and restitution payments, are applied as requested by the taxpayer. If the account is ST 22, you are granting and/or establishing an IA, and input of the IA is delayed, update ACS with all pertinent information. Update comments to reflect the IA terms and input History Code "TOR5, 30,IAPND" . Also, input TC 971 AC 043 on all related modules. If the IA results from a telephone contact, and the IA meets criteria for managerial approval; Advise the taxpayer the IA is subject to managerial approval before finalized and that if the IA is not approved by management, you will contact them before the first payment is due to discuss their account. See IRM 5.19.1.6.4.8(6), IA Managerial Approval.

# Estimated Tax Payments - Monitoring an IA

5.19.1.6.4.17 (03-03-2025) Estimated Tax Payments - Monitoring an IA IRC 6159 does not allow IA to default for non-payment of estimated tax; we continue to make estimated payments a condition for granting an IA, but no longer monitor and default an IA for non-payment. Add a history item to AMS to reflect ES payments are required. Example: "ESPYMTREQD" Note: Use CC ENMOD if AMS is unavailable. For estimated payment requirements see IRM 21.6.3.4.2.3, Estimated Tax (ES). When adding this module to the IA as a pre-assessed module, see IRM 5.19.1.6.4.15, Pre-Assessed IA Requests. Neither Guaranteed IAs or Simple Payment Plans should be rejected due to failure to make ES Payments. Rejection of NSIAs and PPIAs should be considered if the taxpayer claims that they make ES Payments on their financial statement, but internal verification (CC IMFOL) does not show any ES Payments have been made, AND the first ES Payment due date has passed. See IRM 5.19.1.6.4.9, IA Rejection Criteria. Reminder: If the taxpayer does not claim they make ES Payments on their financial statement but should, grant the IA if all other required criteria is met (even if one or more ES Payment due dates has passed). Address ES Payment requirements; see IRM 5.19.1.4.4.2, Balance Due Taxpayer Education (Cause and Cure). Advise the taxpayer that a new balance due will cause their IA to default. If they owe on the next year's return and want the liability added to the existing IA, they will need to submit a new request to include the liability at the time they file the return.

# ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

5.19.1.6.4.18 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Revision/Reinstatement of IAs

5.19.1.6.4.19 (12-05-2025) Revision/Reinstatement of IAs When an IA is defaulted (ST 64) by the taxpayer, CP 523, Installment Agreement Default Notice, is issued to the taxpayer. This notice states the following: The reason for the proposed termination of the IA. The corrective action needed to reverse the taxpayer's actions/omissions. This is our notice of intent to levy. The taxpayer's right to appeal the proposed termination. See IRM 5.19.8.4.16.4, How Does the Taxpayer Appeal an IRS Action. Note: After the IRS provides notice, CP 523, Installment Agreement Default Notice, the taxpayer's appeal period expires 30 days from the date of the CP 523. See IRM 5.19.8.4.16.5, Appeals on Defaulted and Rejected Installment Agreements. If they disagree with the proposed termination, the taxpayer has the right to request an appeal by completing Form 9423, Collection Appeal Request, or its equivalent. See IRM 5.19.8.4.16.6, Sending Cases to Appeals. If corrective action is not taken, the IA will be terminated 30 days from the date of the notice. No levy may be made during this 30-day period, plus 30 days thereafter. If the taxpayer timely appeals, no levy can be made during the appeal process. Note: Refer to IRM 5.19.8.4.16.5, Appeals on Defaulted and Rejected Installment Agreements, for procedures related to an appeal of a terminated IA. The taxpayer is charged a user fee if the IA is reinstated. See IRM 5.19.1.6.4.6(4), IA Payment Methods and User Fees (UF) Overview, for a table of IA user fee rates. IAs are terminated for various reasons: Missed payments (usually the skipped payment and a second missed payment). New liabilities are not paid when due. Exception: A GII automation tool may be used to add new liabilities to agreements that have been proposed for default via the IAAL process. See IRM 5.19.10.10, Installment Agreement Accounts List (IAAL). Bad check. Taxpayer failed to provide financial update when requested. If the taxpayer contacts IRS and requests a Short Term Payment Plan within up to 180 days, see IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days. Determine if an IA should be reinstated by researching the IA terms using CC IADIS. If the taxpayer corrected the reason for default per instructions on the CP 523, Installment Agreement Default Notice, such as full paid the new module or made up missing payment within 45 days of the CP 523, Installment Agreement Default Notice, issuance, reinstate the IA regardless of unfiled returns or CSED issues. We cannot legally terminate an IA for CSED or unfiled returns. If the taxpayer has not corrected the reason for default within 45 days of the CP 523, Installment Agreement Default Notice, issuance, termination or rejection of the request to reinstate is legally allowed. If there is a new liability and you decide the IA should not be reinstated, after considering paragraphs (5) thru (7) below to determine the best resolution of the account, do not take steps to reinstate or terminate the IA. Note: The taxpayer received their appeal rights with the CP 523, Installment Agreement Default Notice, and has time to appeal. Check for unfiled returns or CSED issues. See IRM 25.6.1.12, Collection Statute Expiration Date (CSED), for CSED issues. Ensure all returns are filed; you must secure returns related to any TDI modules previously closed using TC 598, if the taxpayer meets filing requirements. IRM 5.19.1.4.4.1, Full Compliance Check. Do not reinstate an IA, unless it meets criteria in "a" above, until all delinquent returns are secured for the preceding six years per applicable procedures: IRM 5.19.1.4.4.1, Full Compliance Check. Note: If the taxpayer requests to revise/reinstate a DDIA, EEFax Form 4442, Inquiry Referral, to the CSCO liaison within 24 hours at the Campus having jurisdiction of the taxpayer's account. Do NOT revise the DDIA using CC IAREV. Only employees in ACS, ACSS, CSCO and CCP should input revisions to DDIAs. Caution: If the account is no longer in ST 6X, such as moved to ST 22, ST 24, ST 26, etc., it is considered a new original IA. Reset the skip indicator to allow a skip; for input instructions, see IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview. See Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV. If the request for reinstatement or revision meets Simple Payment Plan criteria: No managerial approval is required. No NFTL determination is required. No financial statement is required. Use the table below to determine if a defaulted IA can be revised or reinstated. CC IAREV is returned for entering the new IA terms. Reminder: If the taxpayer requests reinstatement of a DDIA or PDIA: See IRM 5.19.1.6.4.13, DDIA, or IRM 5.19.1.6.4.14.1, Input of PDIA, for resolution; these accounts require special handling. If ... And ... Then ... The taxpayer made the required payment after CP 523, Installment Agreement Default Notice, issuance, Not applicable Reinstate/revise the IA. Advise the taxpayer of the reinstatement user fee. The taxpayer has not skipped any payments, The terms of the IA do not change, Reinstate/revise the IA. Advise the taxpayer of the reinstatement user fee. The taxpayer's financial condition changed, They are now able to keep up with their payments, Reinstate/revise the IA. Advise the taxpayer of the reinstatement user fee. The taxpayer's financial condition changed, They are unable to keep up with the current payment amount or make up any payments, or requests to lower payments AND The account is above deferral and does not meet Simple Payment Plan criteria, Secure financial information to determine the taxpayer's ability to pay. If the taxpayer is unable to provide financial information, prepare the request to lower payments for rejection; do not input TC 971 AC 043 or default or terminate the IA if in ST 6X. Reinstate the IA, if appropriate, after financial review. If the CSED is an issue after completing financial statement processing, then see IRM 5.19.1.6.5, PPIA, for a PPIA. Advise the taxpayer of the reinstatement user fee. If the balance is above $10,000, make NFTL determination; for NFTL filing procedures: See IRM 5.19.4.5.3.1, Before Filing NFTLs. See IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. The taxpayer's financial condition changed, They are unable to keep up with their current payment amount or make up any payments, and requests to lower payment amount. The account is above deferral, does meet Simple Payment Plan criteria, Reinstate the IA and revise the payment amount. Advise the taxpayer of reinstatement user fee. The taxpayer's financial condition changed, They are unable to keep up with their current payment amount or make up any payments, AND The account is below deferral, AND The CSED is not an issue, Note: If the CSED is not protected, follow procedures below. Reinstate the IA and revise the amount. Advise the taxpayer of the reinstatement user fee. The taxpayer's financial condition changed, They are unable to keep up with or make up any payments, AND After completing financial statement processing, the taxpayer is unable to pay the account in full before the CSED expires, See IRM 5.19.13.3.1, Income Determination. If the taxpayer is unable to full pay within the CSED, refer to PPIA procedures; see IRM 5.19.1.6.5, PPIA. The IA defaulted due to IRS error, Example: Misapplied payment, or rejected for open TDI. Not applicable If a TDI, request the taxpayer file the return and document in AMS history if the taxpayer promises to file. Shelve the TDI module with a TC 598 cc 082, allowing the current IA to continue. Reinstate the IA. Note: If you determine that an IA was defaulted erroneously, restore the IA at the previous terms. If the previous terms required managerial approval or exceeded functional authority, manager review is required to confirm that the default was erroneous and that it is being restored at the previous terms. Example: An IA defaulted because a new liability posted. The taxpayer full paid the new liability, but the payment posted after the IA defaulted. The IA exceeded Campus authority. The employee should obtain managerial concurrence, then restore the IA at the previous terms. If the account is other than ST 6X, enter the "original agreement acceptance date" on Line 7 of CC IAORG. Note: See IRM 2.4.30-3, Command Code IAORG, Item 21, to ensure correct failure to pay penalty is charged. Waive the reinstatement user fee. The IA defaulted due to accruals posting with a no change audit closure (PC 5), Not applicable IA defaulted erroneously. Reinstate the IA. If the account is other than ST 6X, enter the "original agreement acceptance date" on Line 7 of CC IAORG. Note: See IRM 2.4.30-3, Command Code IAORG, Item 21, to ensure correct failure to pay penalty is charged. Waive the reinstatement user fee. The taxpayer wants to add another liability to the IA, Not applicable See IRM 5.19.1.6.4.20, Adding New Liability to an Existing IA, for processing instructions. Advise the taxpayer of the user fee if the IA is reinstated, unless it meets one of the criteria to waive; see IRM 5.19.1.6.4.6(10), IA Payment Methods and User Fee (UF) Overview. The taxpayer wants to add another liability of $200 or less to the IA, Not applicable See IRM 5.19.1.6.4.20(2), Adding New Liability to an Existing IA, for processing instructions. Waive the user fee if the IA is reinstated. Caution: DO NOT allow another skip unless the account is not in ST 6X and the taxpayer is granted a new IA. CC IAREV is returned for entering the new IA terms. The above list is not all-inclusive; if you determine the taxpayer is making a reasonable effort to pay the liability, and the government's interest, is not in jeopardy, reinstate the IA provided the remaining payments full pays the liability within the CSED, as provided in IRM 25.6.1, Statute of Limitations Processes and Procedures. If the liability will not full pay within the CSED, follow applicable procedures for PPIAs, see IRM 5.19.1.6.5, PPIA. If the taxpayer wants to revise an existing IA in ST 60 (or ST 63), follow IRM 5.19.1.6.4.1, Determining Appropriate IA. Exception: If the only change to an existing NSIA or PPIA in ST 60 (or ST 63) is the due date, no managerial approval is necessary. Exception: If the only change to an existing regular NSIA or PPIA in ST 60 (or ST 63) is converting to either a DDIA or PDIA, then no managerial approval is necessary. Change the payment amount, payment due date, payment due cycle, and any other data requiring updates using CC IAGRE to generate CC IAREV. Caution: If the taxpayer's user fee code is a "ON" or "DN" , the origination fee is due; do not change the user fee code to "R" , revised/reinstatement fee due. The taxpayer is responsible for the origination fee, in this circumstance, has not yet paid it. Do not charge for the origination and the revised/reinstatement fees simultaneously. If There is an Installment Payment Available and ... Then ... The user fee module is established, Input a credit transfer to move the appropriate amount to pay origination fee in the user fee module; for additional information: See IRM 5.19.1.6.4.6.3, User Fee Payment Transfer/User Fee Abatements. There is no user fee module established, Establish the user fee module and transfer the appropriate fee amount with a PDC of "2" ; for additional information: See IRM 5.19.1.6.4.6.2, Manual Establishment of User Fee Module. Reminder: Once the origination fee is paid, update the user fee to "Y" , revised/reinstated fee due. Advise the taxpayer to continue making all payments, as now agreed, using Letter 2273-C, Installment Agreement Accepted; Terms Explained, (or other appropriate letter) giving the taxpayer the terms of the reinstated IA. See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Reminder: IA accounts reinstated that do not meet simple payment plan criteria and the AAB (CC SUMRY) is above $10,000, a NFTL determination must be made. See IRM 5.19.4.5.3.1, Before Filing NFTLs, and IRM 5.19.4.6.1, How to File a NFTL, for NFTL filing procedures. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. If setting up a new IA and your response is CC IAREV instead of CC IAORG, revise the review date three years. Input 156 cycles in the Review Agreement cycle field. If converting a Short Term Payment Plan of up to 180 days to an IA, re-set the skip indicator to 1. Exception: If establishing a PPIA, follow associated procedures for establishing a review date; for additional information: See IRM 5.19.1.6.5, PPIA.

# Withdrawal of Pending IA

5.19.1.6.4.19.1 (12-05-2025) Withdrawal of Pending IA A taxpayer's withdrawal of an IA request applies only to pending IAs. They are generally made when an alternative case resolution is determined to be more appropriate. Taxpayers may choose to withdraw an IA request for reasons which may include: Currently Not Collectible (CNC), or Offer in Compromise (OIC) Withdrawals should not be solicited by IRS employees. However, the option to withdraw an IA request can be explained to the taxpayer. When a request is received to withdraw an IA request, take the following actions: Ask the taxpayer the reason for their voluntary request for a withdrawal. Inform the taxpayer their withdrawal of IA request will be effective immediately without appeal rights. Document AMS history that the taxpayer voluntarily requests to withdrawal their IA request and include the reason. Input TC 972 AC 043 on all appropriate modules using CC REQ77/CC FRM77 with the effective date of the withdrawal. Proceed with appropriate closing actions. Note: If the IA request was a joint request on a jointly filed return, both taxpayers must agree to a withdrawal for the request to be honored. Reminder: No independent review or appeal rights are required in this situation.

# Adding New Liability to an Existing IA

5.19.1.6.4.20 (03-03-2025) Adding New Liability to an Existing IA It is possible a new liability may be added to an existing IA; however: For phone calls, request full payment. If the ALN is "XX08" on CC IADIS and DPC code is "05" for the payment, the agreement is not an IA, but a Continuous Wage Levy (CTLV). Follow the procedures in the table below: If ... Then ... An incoming call and you are a non-ACS employee, Transfer the call to ACS. Receiving correspondence and you are a non-ACS employee, Refer the correspondence to the ACSS Site based on BOD code and State mapping (W&I (TS) Consolidated State Mapping for ACS Support or SB/SE State Mapping). You are an ACS employee, Review IA procedures. IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs). IRM 5.19.1.6.4.9, IA Rejection Criteria. Explain to the taxpayer we currently have a levy on their wages and we cannot just add another liability; the wage levy is an enforcement action and is not a voluntary payment. Advise the taxpayer to request an IA to add the new liability. Strongly encourage the taxpayer to establish either a PDIA or a DDIA. If the IA is established, check levy release procedures. See IRM 5.19.4.4.10, Levy Release: General Information. The request to add a new liability must not exceed the authority for accepting IAs. See IRM 5.19.1.2.6.3, Installment Agreements. You must take the following actions: Ensure compliance with estimated tax requirements and adequacy of withholding; if estimated payments were a condition of a previous NSIA or PPIA and the taxpayer failed to keep any promise to make estimated payments, do not reinstate the NSIA or PPIA. Prepare and send the request for rejection: See IRM 5.19.1.6.4.9, IA Rejection Criteria. Do not terminate the IA. Allow the account to terminate systemically 13 cycles after default (ST 64). Address cause and cure: see IRM 5.19.1.4.4.2, Balance Due Taxpayer Education (Cause and Cure). Update the taxpayer address and telephone number. When the IA request does not meet Simple Payment Plan criteria: If ... Then ... Financial information is available, is less than one year old AND The taxpayer indicates no change to their financial information, Document AMS comments there is no change to the financial statement. Forward to your manager for approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. Financial information is available, is less than one year old AND The taxpayer indicates a change to the financial information, Update the financial statement with new information. Request substantiation applicable to the changes if needed: IRM 5.19.13, Campus Procedures for Securing Financial Information. Document AMS comments. Forward to your manager for approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval, if you receive all information. No financial information is available and you are speaking to the taxpayer, Prepare a financial statement using AMS. IRM 5.19.13, Campus Procedures for Securing Financial Information. No financial information is available and you receive correspondence, Prepare for rejection and request full payment of the new liability amount. See IRM 5.19.1.6.4.9, IA Rejection Criteria. Enclose Form 433-F, Collection/Information Statement. Do not terminate the IA; allow the account to terminate systemically seven cycles after default (ST 64). Obtain managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. You must make a NFTL determination if the IA does not meet Simple Payment Plan criteria and the AAB (CC SUMRY) is more than $10,000. Note: All modules must have a NFTL determination prior to closing the account. This includes new modules where the AAB (CC SUMRY) including prior CNCs, Notice Status, etc. is $10,000 or more. Example: If the account has 5 open modules and the AAB (CC SUMRY) is $80,000 and is being closed as CNC, IA, etc. and the NFTL has been filed on only 4 modules and the new modules has an unpaid assessment of $7,000 it must be included on the new NFTL. If the AAB (CC SUMRY) is $10,000 or more and in this scenario the unpaid balance of assessment (CC SUMRY) would be $87,000. Note: For additional NFTL filing information see IRM 5.19.4.5.3.1, Before Filing NFTLs, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. Charge the appropriate user fee. If the account is in ST 6X, then charge a revision/reinstatement user fee. If the account is in Notice Status or ST 22, 24, or 26, then charge an origination user fee. If IA is granted for a low-income taxpayer on April 10, 2018 or later, charge a Reduced user fee on a non-DDIA agreement, or waive the user fee for a DDIA. See IRM 5.19.1.6.4.6(4), IA Payment Methods and User Fees (UF) Overview, for a table of IA user fee rates. Also, see Exhibit 5.19.1-11, IA User Fee Codes and Installment Agreement (IA) User Fee Codes. Waive the fee if the account balance is below deferral, the new balance can be paid within two additional payments, or it is a Low-Income taxpayer with a DDIA and the agreement was established on 4/10/2018 or after. Add the new liability if the taxpayer still meets the IA criteria using CC IAGRE to generate CC IAREV: For existing PDIAs, see IRM 5.19.1.6.4.14.1, Input of PDIA. For existing DDIAs, see IRM 5.19.1.6.4.13.1, DDIA, Form 433-D, Installment Request, and Form 9465, Installment Agreement Request, and IRM 5.19.1.6.4.13.2, Taxpayer Problems With DDIA. Reminder: Do NOT revise a DDIA using CC IAREV; Only ACS, ACSS, CSCO and CCP employees input, update and reinstate DDIAs on IDRS to avoid problems with withdrawing payments. If the new liability is not assessed (Underreporter assessment, audit assessment, or current year return is filed but has not yet posted): Research the account If ... Then ... The taxpayer received notice of additional tax liability via CP 2000, Notice of Proposed Adjustment for Unreported Income, Payments, or Credits, and confirms the amount of the assessment, Include in the IA as an unassessed module. A return is received and the taxpayer knows the balance, Include in the IA as an unassessed module. A return is received and the taxpayer is unsure of the balance amount, Advise the taxpayer they will receive correspondence/phone call once a decision is made about their IA request. A return is not received and normal processing time has expired, Advise the taxpayer to resubmit the return. A return is not received and normal processing time has not expired, Advise the taxpayer additional time is needed to process the request. For ACS call sites only: If the taxpayer provides a copy of an unfiled or late-filed return for processing, annotate on the top of the return "Process as Original" and send to the appropriate campus for processing. Exception: Area Revenue Officers and Revenue Agents forward Form 433-D, Installment Agreement, to PSC CSCO for processing and input. Revenue Officers indicate on Form 433-D, Installment Agreement, for returns they "have secured" and sent for processing. Example: "UM301994" Revise the ALN to "XX32" . Change the assessment indicator to "1" using CC IAGRE, allowing the new assessment to post without suspending the IA. Update the payment due cycle. Reminder: Do not reset the skip indicator if already used. Enter history on AMS indicating the proposed assessment amount Example: "UM30200612 $6,700" . Send Letter 2273-C, Installment Agreement Accepted; Terms Explained, or Letter 3217-C, Automated Letter - Installment Agreement Accepted; Terms Explained, (or other appropriate letter) to the taxpayer and advise them we added the new liability. See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. When working correspondence, determine whether the IA proposal on the most recent correspondence meets the necessary criteria. Example: A taxpayer has an active IA for $100 per month for their 2014 liability. They file their 2015 return with a balance and send a Form 9465, Installment Agreement Request, requesting an IA for $50 per month. Determine whether the $50 proposal meets the appropriate criteria for the 2014 and 2015 balances. Do not"stack" IAs, unless the taxpayer specifically states this is their intent. "Stacking" refers to the practice of adding two IA proposals together. Employees need to contact the taxpayer for clarification when there are questions of this nature. Example: A taxpayer has an active IA for $200 per month for their 2013 liability. They file their 2015 return with a balance and send a Form 9465, Installment Agreement Request, requesting an IA for $100 per month. The employee makes an out call. The taxpayer states they want to pay $100 more per month than the $200 they are currently paying, for a total of $300 per month. The employee should document the additional contact and process the IA request based on the clarified proposal of $300 per month.

# Voluntary Lump Sum Payment (VLSP)

5.19.1.6.4.21 (12-05-2025) Voluntary Lump Sum Payment (VLSP) Normally, if the taxpayer calls or writes in indicating they cannot pay the amount due today or within 60 or 180 days, and the balance due exceeds Simple Payment Plan criteria, a financial statement may be required. However, the taxpayer may offer to make a VLSP to reduce the balance due to meet Simple Payment Plan criteria. In addition, the need for a VLSP may also be identified through financial analysis for taxpayers who are being considered for NSIAs or PPIAs. The VLSP must be made within 30 days. If additional time is requested, the manager or lead must document their approval on AMS with the additional time granted and reason. Caution: Do not establish an IA including a VLSP. The VLSP must be received and posted before the IA can be granted. Suspend the account to wait on the VLSP by entering: Notice Status Input a CC STAUP to the next status for 6 cycles. Send Form 4442, Inquiry Referral, to CSCO with the amount and date of the promised VLSP included in the comments. If ... Then ... ACS "TOR5, XX,VLSP" ACSS "TOS5, XX,VLSP" Note: XX = number of days for the VLSP to be received, plus 21. If pending IA criteria is met, input TC 971 AC 043. See IRM 5.19.1.6.4.7, Pending IA Criteria. Notate in AMS, the amount of the promised VLSP, the date the taxpayer promises to pay it and the terms and conditions of the IA (i.e., total tax liability, payment amount and payment dates, user fee; see IRM 5.19.1.6.4.16, IA Terms and Conditions) agreed to by the taxpayer and the CR if VLSP is received. Note: Undesignated payments are normally applied to the oldest period(s) first. If the account includes balances for multiple periods, this may mean that part of the VLSP is applied to accrued interest and penalties. As a result, if the VLSP is being made to meet Simple Payment Plan criteria, it would not reduce the balance sufficiently. If this is a possible issue, advise the taxpayer to designate the payment to ensure it is applied to assessed amounts only. Document AMS to show that this was discussed. Inform the taxpayer if the VLSP is not received by the promised date, the IA will not be considered and provide WOEA as applicable per IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection. If the VLSP is received by the target date and the account now qualifies for Simple Payment Plan criteria, grant it. Note: If the taxpayer made the agreed VLSP to meet Simple Payment Plan criteria, but the account balance still exceeds $50,000 because the VLSP was not applied as designated, honor the taxpayer's intent and grant the agreement following Simple Payment Plan criteria if the other requirements are met. Document AMS. If the VLSP is received as agreed by the target date and the account is a NSIA or PPIA, follow instructions in IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs), or IRM 5.19.1.6.5, PPIAs. If the VLSP is not received by the target date, send the case to Independent Review. See IRM 5.19.1.6.4.9, IA Rejection Criteria.

# IA Considerations for Individual SRP Modules

5.19.1.6.4.22 (12-05-2025) IA Considerations for Individual SRP Modules Include Individual SRP modules (MFT 35/65) in new or Pending IAs, subject to the following guidelines: If TP has an existing/agreed IA, then a new Individual SRP module is considered a standalone that can be included in the IA and will not default the IA. If taxpayer responds to a notice on a subsequent MFT 35/65, the IRS employee can add the new period into an existing IA without additional fees. If the taxpayer does not want the new Individual SRP module added to the existing IA, then the Individual SRP module will be moved to recess (TC 530 cc 35). This will happen systemically if no action is taken, and the case will not be assigned to ACS or Field Collection. Note: The case will continue to be subject to refund offset if the taxpayer does not request to have the standalone MFT 35/65 included in the IA. Note: A subsequent standalone MFT 35/65 will not default an existing IA. Reminder: Do not take any action on a standalone Individual SRP module. The module will be recessed systemically. If IA defaults for another reason, such as insufficient payments, it will only be reinstated if all modules, including any subsequent MFT 35/65 modules, are included. Note: New, revised and reinstated IAs must include all liabilities, including Individual SRP modules. If the taxpayer does not agree to include all liabilities on a proposed IA, see IRM 5.19.1.6.4.9, IA Rejection Criteria. Simple payment plan PDIAs and DDIAs - Add all open Individual SRP modules to original IAs. However, if the taxpayer wants to add a subsequent MFT 35/65 to an existing IA and it no longer meets Simple Payment Plan criteria, ask for a financial statement. If they do not respond, the existing IA will stay in place and standalone MFT 35/65 will be recessed. If the IA is a DDIA, the taxpayer must provide a new signed Form 9465, Installment Agreement Request, or Form 433-D, Installment Agreement, to include the MFT 35/65 in the agreement, if they are increasing the payment amount. If the taxpayer does not respond, the existing IA will stay in place and standalone MFT 35/65 will be recessed. If the IA is a PDIA, a new Form 2159, Payroll Deduction Agreement, is not needed. A Letter 2571-C, To Employer: Discontinue/Adjust Payroll Deduction, should be sent to the employer informing them of the new balance. All current procedures for revising IAs will be followed. See IRM 5.19.1.6.4.19, Revision/Reinstatement of IAs. When a taxpayer's return includes balance due liabilities for both MFT 30 and MFT 35 (or MFT 31 and MFT 65) and they request an IA for that tax year, the IA request includes both liabilities.

# CSCO IA Considerations for Individual SRP Modules

5.19.1.6.4.22.1 (12-05-2025) CSCO IA Considerations for Individual SRP Modules If there is an existing IA, and the taxpayer has a new liability for MFT 35/65 only, follow the procedures below to include the MFT 35/65 module(s). The taxpayer's request may be received on: Form 9465, Installment Agreement Request, Form 433-D, Installment Agreement, or Correspondence. If the taxpayer's request shows the Individual SRP liability (MFT 35/65), and: The proposal meets simple payment plan criteria (See IRM 5.19.1.6.4(9), Payment Plan/Installment Agreements (IAs), input the IA. The proposal requires financial information, request financial information. If the taxpayer provides financial information, process per IRM 5.19.13, Campus Procedures for Securing Financial Information. If the taxpayer does not provide financial information, do not default existing IA. The MFT 35/65 module(s) will be systemically recessed (TC 530 cc 35). If the taxpayer's request does not show the Individual SRP liability, see IRM 5.19.1.6.4.22(2), IA Considerations for Individual SRP Modules. If you cannot determine whether the IA request includes the Individual SRP liability, ask the taxpayer (via phone contact or correspondence) if they want to include the SRP and suspend the case. If the taxpayer responds, agreeing to include the SRP in the IA, process per paragraph (2) above. If the taxpayer responds, stating that they do not agree to include the SRP in the IA, do not default the existing IA. The MFT 35/65 module(s) will be systemically recessed (TC 530 cc 35). If the taxpayer's balance now exceeds $50,000, ask if they can make a VLSP to meet simple payment plan criteria. See IRM 5.19.1.6.4.21, VLSP. If a VLSP is received, the payment is applied to the earliest outstanding period, unless designated to MFT 35/65. If the proposal requires financial information, request financial information. If the taxpayer provides financial information, follow IRM 5.19.13, Campus Procedures for Securing Financial Information.

# PPIA

5.19.1.6.5 (04-28-2008) PPIA All taxpayers are expected to immediately full pay delinquent tax liabilities. If full payment cannot be secured by the Collection Statute Expiration Date (CSED), and taxpayers have some ability to pay, the government can grant PPIAs.

# PPIA Requirements

5.19.1.6.5.1 (11-02-2020) PPIA Requirements PPIAs requires that equity in assets be addressed; taxpayers are required to use equity in assets to pay liabilities; however; complete utilization of equity is not always required as a condition of a PPIA: PPIAs may be granted for assessed and pre-assessed balances if the taxpayer cannot full pay within the Collection Statute Expiration Date (CSED). Financial analysis is required for PPIAs. See IRM 5.19.1.2.6.3, Installment Agreements, and IRM 5.19.1.2.6.4, Financial Analysis, for authority levels. Note: Do not conduct financial statement processing on below deferral cases; therefore, PPIAs are not considered if the balance is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. See IRM 5.19.1.2.6.4), Financial Analysis. When evaluating the financial statement, compare the current year income provided by the taxpayer to the income on the last filed return using CC IRPTR, and at least one of the following: CC RTVUE, CC TRDBV or CC BRTVU. In addition, compare assets included on the financial statement to the results of these CCs. If the current year income has decreased 20% or more from the last filed return income, or income or assets are identified that were not disclosed on the financial statement, discuss and/or resolve any discrepancy with the taxpayer. Do not request substantiation if the taxpayer can provide a reasonable explanation. Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ PPIAs require a Collection Information Statement and managerial review. If the financial analysis supporting a prior NSIA or PPIA determination is no more than twelve months old, a new liability or liabilities may generally be closed using the same determination without further investigation for an amount up to (total of all modules) $25,000 including previous modules included in the IA. Reminder: Obtain managerial approval as required in IRM 5.19.1.6.4.8, IA Managerial Approval. Analyze financial statements and supporting documentation to determine the taxpayer's ability to pay. See paragraph (1)(b) above. The payment amount allowed is based on the amount as determined on the completed financial statement via completed AMS financial screens; the taxpayer must pay this amount. The one-year rule, IRM 5.19.13.3.6, Eliminating Excessive Expenses Within One Year, and the six (6) year rule, IRM 5.19.13.3.5, Full Payment in Six (6) Years (6 Year Rule), do not apply to PPIAs. All PPIAs are NSIAs; therefore require a NFTL filing determination. For NFTL filing procedures see IRM 5.19.4.5.3.1, Before Filing NFTLs, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information. The CSED is not extended by waiver. If the taxpayer is unable to full pay their liabilities but can, or have requested to make regular monthly payments, grant a PPIA under applicable guidelines: IRM 5.19.1.6.5.2, Procedures for PPIA. Ensure a back-up 53 is input. Document AMS.

# Procedures for PPIA

5.19.1.6.5.2 (12-05-2025) Procedures for PPIA No Asset/No Equity PPIAs: After reviewing the financial statement, PPIAs may be granted if taxpayers meet the criteria: Has no assets and/or no equity in assets. Has the ability to make monthly payments. Is willing to make payments consistent with ability to pay as determined by a financial statement. Financial statement processing shows monthly expenses exceed monthly income, but the taxpayer makes an offer to pay an amount not full paying within the existing CSED. Asset PPIAs: For Notice Status accounts, if review of the financial statement indicates the taxpayer can pay by borrowing against assets/equity, reject the IA request, unless the criteria in paragraph (6) below applies. See IRM 5.19.1.6.4.9, IA Rejection Criteria. For ACS cases: IRM 5.19.1.6.4.8, IA Managerial Approval. If the taxpayer responds they are unable to borrow, but offers to pay an amount consistent with ability to pay, as determined by a financial review, and cites one of the criteria listed in paragraph (6) below, they may be granted a PPIA. Exception: If real property equity exists, the case may be referred to the field to consider seizure; use the PPIA TFRO Calculator to determine if a case meets the criteria for transferring to the field. Using taxpayer provided information, the PPIA TFRO Calculator will determine the amount and percentage of equity in the property using the reduced forced sale value (60%). The calculator will display "TFRO criteria MET!" if the AAB (CC SUMRY) is at least $50,000 and: The property value is $100,000 or less and has an amount of equity of at least $50,000. The property value is more than $100,000 and has an amount of equity of at least $50,000 and at least 30% of the value of the property. Example: Property value: $120,000 (reduced forced sale value (60%) $72,000), Encumbrance: $22,000 & Equity: $50,000 (42% is greater than 30%; 30% rule satisfied- refer to the field). Example: Property value: $177,000 (reduced forced sale value (60%) $106,200), Encumbrance: $56,200 & Equity: $50,000 (28% is less than 30%; 30% rule not satisfied- do not refer to the field). Note: This referral requires manager approval before transferring to the field. To transfer a case to the field: ACS: Enter "TOI7,05,TFRO" . See IRM 5.19.1.4.1.1, Account Actions on Referral/Redirects - ACS and ACSS Employees. Notice Status: Follow instructions in IRM 5.19.1.4.1(9), Account Actions on Referral/Redirects. An asset PPIA may be granted without requiring a taxpayer to borrow against assets with equity if: The assets have minimal equity. Under the laws of a particular state, the taxpayer is unable to access the equity such as an asset held as a tenancy by the entirety (when only one spouse owes the tax). The taxpayer is unable to sell the asset because it is unmarketable despite a high book value. Example: A house requiring extensive repairs. The asset is necessary to generate income for the PPIA and the government receives more from the future income generated by the asset than from the sale of the asset. It would impose an economic hardship on the taxpayer to sell property, borrow on equity in property, or use a liquid asset to pay the taxes. Example: A taxpayer on fixed income, such as social security, owns a modest home with equity. If the taxpayer had to sell the property, it would cost more to obtain other housing options; new home or rent. Financial statement processing shows monthly expenses exceed monthly income, but the taxpayer makes an offer to pay a monthly amount not full paying within the existing CSED. All case histories require documentation on AMS explaining the basis for the decision to proceed with or deny a PPIA. Note: For a PPIA with a CNC backup, input a history item "PPIA/CNCxx" , where "xx" denotes the TC 530 action code (24-32).

# Managerial Approval of PPIAs

5.19.1.6.5.3 (01-03-2024) Managerial Approval of PPIAs All PPIAs above $25,000 require managerial approval. See IRM 5.19.1.6.4.8, IA Managerial Approval. Note: In addition to new PPIAs above $25,000, managerial approval is also required whenever PPIAs above $25,000 are reinstated. Reminder: For guidance about acting and designated managers, see IRM 1.4.20.26.1, Acting Manager Assignments and Designations. The manager must review these cases to ensure they reflect documentation concerning: Thorough and complete input of the financial statement(s). Exception: If the taxpayer had a previous PPIA and defaulted it, there are some situations where a new financial statement may not be necessary. See IRM 5.19.1.6.5.3.2(2), Revising/Reinstating PPIAs. Correct determination of Real Property equity. Ensure the taxpayer is in compliance with Filing, withholding, Federal Tax Deposit, and/or Estimated Tax payment requirements. See IRM 5.19.1.4.4.2, Balance Due Taxpayer Education (Cause and Cure) and IRM 5.19.1.6.4.2, IA Requirements Simple Payment Plan (Business Trust Fund). Ensure the taxpayer agrees to pay all cash available as determined in the financial statement processing. Include all balance due accounts, including pre-assessed modules. Example: Taxpayer inability to borrow against or otherwise utilize an asset or equity to make payment and insufficient equity are examples of justification and rationale for a PPIA. Managers must document their review and approval/disapproval on AMS or ACS; for procedures. IRM 5.19.1.6.4.8, IA Managerial Approval.

# Input of PPIAs

5.19.1.6.5.3.1 (10-01-2019) Input of PPIAs After any necessary managerial approval, follow normal procedures for establishing the IA with the additional guidance below: ALN: "12" , put in "YY" position of the ALN, unless IA another ALN takes precedence; for additional information regarding ALNs, see Exhibit 5.19.1-9, ALNs. BMF cases, use RSI "6" ; IMF cases; use RSI "5" . Agreement Review Date: For new PPIAs or reinstated PPIAs where a new financial statement was taken, input 104 cycles from the current cycle. For reinstated PPIAs where an existing financial statement was used, no entry is required if the current Agreement Review Date is within 104 cycles from the cycle the previous financial statement was taken. Exception: If the current Agreement Review Date is more than 104 cycles from the current cycle, enter 104 cycles from the cycle the previous financial statement was taken. Inform the taxpayer the PPIA is reviewed every two years, at which time we may request new information regarding their financial situation. Campus employees input the PPIA-IND as "2" regardless of whether the case is an asset or non-asset case. Caution: PPIA-IND "1" is reserved for field asset cases. Update the AMS narrative to reflect the actions taken including the TC 530 action code for back-up 53 cases or cross-referenced TINS; a back-up 53 is required when financial statement shows no ability to pay, but the taxpayer requests to make payments; for additional information: IRM 5.19.13, Campus Procedures for Securing Financial Information. PPIAs may be input as PDIAs or DDIAs.

# Revising/Reinstating PPIAs

5.19.1.6.5.3.2 (10-01-2019) Revising/Reinstating PPIAs Managerial approval is required for all revisions/reinstatements of PPIAs above $25,000. Exception: If the only change to an existing PPIA in ST 60 (or ST 63) is the due date, no managerial approval is necessary. Exception: If the only change to an existing regular PPIA in ST 60 (or ST 63) is converting either a DDIA or PDIA, then no managerial approval is necessary. If the previous PPIA was based on a financial statement that was taken: One year ago or less, a new financial analysis is not required if the PPIA will be reinstated at the same terms. Exception: A new financial statement is required (even if the previous one is less than a year old) if the taxpayer is requesting new terms (such as asking for a lower monthly payment), or if the taxpayer indicates their financial condition has changed since the previous financial statement. More than one year ago, a new financial analysis is required. See IRM 5.19.1.6.5.1, PPIA Requirements, IRM 5.19.1.6.5.2, Procedures for PPIA, and IRM 5.19.13, Campus Procedures for Securing Financial Information. Document AMS to show the reason for the previous default. If no new financial statement is needed, document why the PPIA is being reinstated for the same terms. Note: Taxpayers entering PPIAs who have defaulted an IA in the past 24 months will be required to make monthly payments via DDIA or PDIA unless they are unbanked and unemployed/self employed. If this is not possible, a PPIA may still be granted. The reason that a payroll deduction or direct debit agreement could not be secured must be documented in the case history. Once any necessary managerial approval is secured and documented on AMS or ACS, revise/reinstate the new PPIA as instructed in IRM 5.19.1.6.5.3.1, Input of PPIAs. If one or more new modules are added to the PPIA, make a NFTL determination and advise the taxpayer of NFTL filing when appropriate; for criteria and NFTL filing procedures, see IRM 5.19.4.5.1(2), Notice of Federal Tax Lien Filing Determinations, and IRM 5.19.4.6.1, How to File a NFTL. If the taxpayer objects to the NFTL filing, see IRM 5.19.8.4.16, Collection Appeals Program (CAP) Procedures, for CAP information.

# Two Year Review

5.19.1.6.5.4 (07-01-2021) Two Year Review The American Jobs Creation Act of 2004 requires PPIAs be reviewed every two years; the review is conducted by the CCP organization. See IRM 5.4.11.9, PPIA Two Year Financial Review. Taxpayers subject to this review may receive one of the following: CP 522, Installment Agreement - Review Financial Condition, or CP 522P, Notice of Periodic Review of Your Current Installment Agreement. Taxpayers who receive either notice should call CCP at 800-831-0273 to provide the requested financial information.

# Manually Monitored Installment Agreement, MMIA

5.19.1.6.6 (07-09-2024) Manually Monitored Installment Agreement, MMIA Some IAs require special handling. There are rare instances when an IA should not be established through CC IAGRE or does not qualify to be "mirrored" as in IRM 5.19.1.6.7.1, Front End Mirror Assessments Process for IA Closures. These types of IAs, MMIA, are not to be confused with MFT 31 Mirrored assessments. Note: MMIAs cannot be DDIA, but may be PDIA. The types of IAs listed in the table below must be manually monitored ensuring compliance with the terms of the IA: IAs That Must be Manually Monitored IAs calling for variable amounts. Example: A taxpayer with seasonal income and payment amounts vary from season to season. IAs secured from more than one person at different addresses paying on the same liability. IAs secured from the secondary taxpayer only. Note: If the secondary taxpayer has a joint and individual tax liability, follow procedures for both primary and secondary taxpayer in paragraph (3) below. Exception: If the account meets mirroring requirements, follow instructions in: IRM 5.19.1.6.7.1, Front End Mirror Assessments Process for IA Closures. A balance due on a joint liability, but the primary taxpayer is deceased and has open TDI modules which cannot be resolved. Note: Establish as an MMIA on the secondary taxpayer SSN if in filing compliance; for disposition of TDI module on a deceased taxpayer's account. See IRM 5.19.2.6.4.5.6, IMF Response Taxpayer Deceased. IAs on a joint liability from both taxpayers, but one taxpayer has a return delinquency; when establishing as an MMIA: IRM 5.19.1.6.4.4, IMF/BMF Related Accounts. Payments at irregular intervals. IAs containing both MF and NMF accounts. NMF accounts. The IA has related modules in Bankruptcy (ST 72). IRM 5.19.1.5.2, Insolvency Issues. IAs from the requesting spouse when there is an unresolved Innocent Spouse claim filed TC 971 AC 065 on the module; establish as an MMIA and do not include modules with unreversed TC 971 AC 065 in the IA. IRM 5.19.1.5.18, Innocent Spouse. A balance due on a joint liability where one taxpayer is collectible and the other taxpayer is CNC and the NCs are different. Accounts including MFT 74 or MFT 76. When a reverse validity indicator is present. Example: XXX-XX-XXXXv Any other IA not compatible with IDRS monitoring. Process accounts meeting criteria in paragraph (2) above as follows: Prepare Form 433-D, Installment Agreement and indicate on Form 433-D, Installment Agreement, whether the IA request was taken by phone or correspondence. Note: If two or more taxpayers are involved (see paragraph (2)(b) above), prepare one Form 433-D, Installment Agreement, for each taxpayer. Send Letter 2273-C, Installment Agreement Accepted; Terms Explained, (or other appropriate letter) and include instructions to mail payments to the campus address where the account is located to each party requesting the IA. See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Caution: Do NOT provide lockbox addresses for these IAs. Reminder: If this is a joint account and only one of the taxpayers requests the IA, ensure only the requesting taxpayer's name appears on the letter. Caution: If any modules are in bankruptcy ST 72, send all copies of Form 433-D, Installment Agreement, to the Centralized Insolvency Operation. When the primary taxpayer requests the IA: If ... Then ... The CLC is 35, Input CC ASGNI 35006996. The CLC is other than 35, Change the CLC to 35 using CC INCHG, Doc Code 50, CLC 35 Group 00. After the CLC change posts, input CC ASGNI 6996 assigning the account to CCP. If ... Then ... The request to change the CLC or CC ASGNI does not take because of a freeze code on the account, Example: A disaster freeze. Send the paperwork to CCP. Include the information regarding the freeze condition and the need to monitor until the freeze is resolved. Note: CCP will only accept MMIAs for processing from ROs, as well as ACS, FA and CSCO. CCP will not accept MMIA requests from other functional areas, including Appeals. When the secondary taxpayer requests the IA, Input CC STAUP 2200. Do not change the CLC or the CC ASGNI so collection action may continue for the primary taxpayer. Example: Issuance of a manual levy. If ... Then ... The primary taxpayer requests the IA, Input a history item on CC ENMOD indicating "MMIATFCCP" (the MMIA was transferred to CCP). The secondary taxpayer requests the IA, Input a history item on CC ENMOD indicating "MMIATFCCP" . Input a second history "MMIA4SSSN" the (MMIA is for the secondary SSN only). Input TC 971 AC 063 using CC REQ77/CC FRM77. Note: If the IA is for the secondary taxpayer only, input the secondary taxpayer SSN in the XREF-TIN field. Establish the user fee module for all MMIAs: IRM 5.19.1.6.4.6.2, Manual Establishment of User Fee Module If ... And ... Then ... The MMIA is for the secondary taxpayer only, They have an Entity established, Create the user fee module under the secondary taxpayer SSN. They do not have an established Entity, Not applicable Establish the user fee module under the primary taxpayer SSN. Input a history on CC ENMOD indicating the user fee is for the secondary taxpayer. Reminder: Input comments on AMS reflecting the terms of the IA. Note: Ensure you enter the taxpayer name reflecting for whom the IA is established. Include the following items along with Form 3210, Document Transmittal: a copy of completed Form 433-D, Installment Agreement, CC ENMOD print(s), comments, and any other pertinent documentation including financial information. Forward the complete package to PSC within seven days. The preferred method for submitting MMIA packages is to EEFax them to 877-501-0214, or encrypted email to *SBSE EEF Philadelphia CCP Team 104. If you are not able to EEFax or send encrypted email, MMIA packages may also be submitted to: Internal Revenue Service, 2970 Market Street, Mail Stop 5-E04-117, Philadelphia, PA. 19104. When the primary taxpayer requests the IA, input History Code: If ... Then ... ACS Input "TOC0, 45,MMIA" . ACSS Input "TOS0, 45,MMIA" . Reminder: When the Secondary taxpayer requests the IA, continue following normal collection procedures on the primary taxpayer only.

# Mirroring Accounts

5.19.1.6.7 (09-14-2021) Mirroring Accounts After a jointly filed balance due tax return is processed, and a MFT 30 account is on IDRS, both taxpayers are responsible for the liability, as well as any associated MFT 35 liability. This subsection will help you recognize when it is appropriate to separate or "mirror" a joint account. You may also receive a request from a taxpayer for separate treatment from their spouse in order to have their own IA and/or CNC. Inform the taxpayer of this option, the benefits, and that once the account is "mirrored" for specified period(s) it will not be reversed. If the action is agreed upon, the IRS will start the "mirroring" process on the primary taxpayer's account. The MFT 30 account is "mirrored" into a MFT 31 account for each spouse, and Any associated SRP MFT 35 liability is "mirrored" into a MFT 65 account for each spouse. Note: Both taxpayers are liable for an MFT 35 liability associated with a jointly filed return. After January 1, 2016, Individual SRP modules (MFT 35) may be "mirrored" when applicable. Document in AMS the taxpayer was advised of the "mirroring" option (and that it cannot be reversed). If speaking with the taxpayer, document the response. Note: The "mirror" assessment process is not to be confused with the MMIA or split assessments. For IA accounts that do not meet "mirroring" criteria, see IRM 5.19.1.6.6, Manually Monitored Installment Agreement, MMIA. For back end "mirroring" procedures for IAs, see IRM 5.19.1.6.7.2, Back End Mirror Assessments Process for IA Closures. For back end "mirroring" procedures for CNCs, see IRM 5.19.17.2.10.2, Back End Mirror Assessments Process for CNC Closures.

# Front End Mirror Assessments Process for IA Closures

5.19.1.6.7.1 (07-09-2024) Front End Mirror Assessments Process for IA Closures The IRS will determine if the account meets the criteria for MFT 31/65 "mirrored" accounts, for IAs. Make a determination when one of the following are present on a joint liability: Analyzing the ability to pay using the AMS financial statement, IA request for one taxpayer, Taxpayer correspondence indicates they qualify for an IA and a request is made for separate treatment. If any of the following conditions exist, the account cannot be referred for "mirroring" : Requesting taxpayer is not compliant (See IRM 5.19.1.4.4.1, Full Compliance Check, and IRM 5.19.2, Return Delinquency. Note: Compliance check should be made and documented when considering an IA case. Follow procedures in IRM 5.19.1.4.4.1, Full Compliance Check, and IRM 5.19.2, Return Delinquency, if there are any unfiled returns. There is a credit balance on the module to be "mirrored" . NC is not the same as on CC INOLES (the IMF NC must match SSA's NC). Either SSN begins with a nine (9) (Temporary SSN). Exception: ITINs with the 4th and 5th digits with the following ranges can be mirrored: 70-88, 90-92 and 94-98. Currently in Bankruptcy. International Entities. Invalid Secondary SSN or TIN (TIN with an *). A joint MFT 30 liability cannot be mirrored for the year of death for the secondary spouse. Exception: Joint MFT 30 liabilities can be mirrored for any other decedent situation, such as when the primary taxpayer is deceased, or the secondary taxpayer is deceased for liabilities other than the year of death. Exception: Joint MFT 35 liabilities can be mirrored for any decedent situation - unlike joint MFT 30 income tax modules, joint MFT 35 SRP modules are successfully mirrored for the year of death when the secondary spouse is deceased. Innocent Spouse. See IRM 5.19.1.5.18, Innocent Spouse. CSED Imminent Modules (CSED has 12 months or less remaining on the statute). Status 71 (-Y Freeze). Note: See SERP, Who/Where tab; MFT 31 and Mirrored Assessments. Employees should not automatically assume that assessments made against both the primary and secondary taxpayers for the same period are duplicates simply because they are for the same tax period. Before assessments are treated as duplicates, employees should verify that the Individual SRP assessments are for the same underlying liability (jointly filed Form 1040), and are not for separately filed Form 1040. Once you verify that none of the disqualifying account conditions are present, follow the appropriate IRMs: IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs), or IRM 5.19.1.2.6, Case Processing Authority Levels, when determining whether an IA is the appropriate closing action. If Managerial Approval is required refer to IRM 5.19.1.6.4.8, IA Managerial Approval, for IA approval guidelines. If the requesting taxpayer qualifies for an IA or PPIA, take the following actions on Notice and ACS status accounts when referring for "mirroring" : Note: The process for "mirroring" MFT 35 is the same as MFT 30. Input CC STAUP XX15 (Notice Status Accounts). Input TC 971 AC 043 on the balance due modules that are being included in an IA. Make a NFTL determination and document Form 4442, Inquiry Referral with the decision. Note: In general, a NFTL determination is not required when closing an account with a simple payment plan. See IRM 5.19.4.5.1.1, Determination Requirement Exceptions, IRM 5.19.4.5.3.2, Filing Criteria, and/or IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs). Inform taxpayer the length of time to complete the "mirroring" process (90 days). Document actions taken on the primary and secondary accounts on AMS. Issues to Document ... Requesting taxpayer Reminder: Specify which taxpayer is requesting the separate treatment. IA Terms FIN must be entered on AMS (when required). Managerial approval (when required). Any pertinent documentation must be input on AMS; including financial information, if financial analysis was required, Form 12636, Request for Filing or Refiling Notice of Federal Tax Lien (if applicable). Note: DDIA and PDIA requests require taxpayer's original signature per IRM 5.19.1.6.4.13, DDIA, and IRM 5.19.1.6.4.14, Form 2159, Payroll Deduction Agreement. Prepare Form 4442, Inquiry Referral, documenting the following information: Primary Taxpayer name line and MFT 30 (and MFT 35, when applicable) TIN. Name and TIN of taxpayer making the request. Identification of requestor in Part III, Section B of Form 4442, Inquiry Referral. Current address of the taxpayer making the request (can be the same address as the primary's address). All telephone numbers for the taxpayer(s). Tax years to be included. For IA accounts, include all IA information, including: monthly payment amount(s), due date(s), and start date provided to the taxpayer, ALN, Originator Codes and user fee code. Reminder: In all instances, ensure managerial approval is documented (when required). Annotate "MFT 31 Mirror" (and MFT 65, when applicable) in the "Referring To" or "Referral Type" boxes. Whether NFTL determination was made and results. Caution: The determination to file a NFTL and IA will be made by the originator and must be documented on Part III Section B of the Form 4442, Inquiry Referral. If any of the necessary steps are not completed, the account may be rejected to the originator. Refer the case to PSC on Form 4442, Inquiry Referral, and route using Form 3210, Document Transmittal, to the IA address provided at MFT 31 and Mirrored Assessments. Note: In order to effectively control and monitor the proposed "mirrored" accounts, Form 4442, Inquiry Referral, must be accompanied by Form 3210, Document Transmittal, and forwarded to PSC CSCO within seven (7) days. Reassign the account as follows: If ... Then ... ACS, "TOS3,90,MFT31" TAS Cases, Remain in S7 for Monitoring. S3 Follow-up: Check for a control base established by PSC CSCO. (PSC CSCO normally establishes a control base on cases to be "mirrored" within 14 days.) If a control base is not established, resubmit the "mirroring" package based on AMS documentation. Do not reject the account to ACS.

# Back End Mirror Assessments Process for IA Closures

5.19.1.6.7.2 (09-26-2018) Back End Mirror Assessments Process for IA Closures The following procedures are follow-up actions for the request for an account to be "mirrored" . This process is performed by CSCO at the Philadelphia Campus. PSC CSCO verifies the validity of the IA cases to be "mirrored" upon receipt. Requests for "mirrored" IA cases can be sent to PSC CSCO in the following ways: Campus — Form 3210, Document Transmittal, with an attached Form 4442, Inquiry Referral. Field — Form 3210, Document Transmittal, with an attached Form 433-D, Installment Agreement. Note: Field Collection does not use Form 4442, Inquiry Referral. All requests for "mirroring" action from Field Collection, will be on Form 3210, Document Transmittal, with an attached Form 433-D, Installment Agreement, for "mirrored" IA requests. These requests may be accompanied by Form 12636, Request for Filing or Refilling Notice of Federal Tax Lien. Note: Field Only - If one or more of the required actions were not taken or documentation is missing, attempt to contact the originating Revenue Officer. Document the attempt on AMS to obtain the required information. Allow 5 days for resolution from initial contact. If the issue is not resolved with 5 days, return the package to the originating Revenue Officer. Note: See IRM 5.19.1.6.7.1, Front End Mirror Assessments Process for IA Closures, for front-end "mirroring" procedures. Check Form 3210, Document Transmittal, to verify: The case count on the Form 3210, Document Transmittal. The SSN and tax years to be "mirrored" . The joint MFT 30/35 account filing status per tax year. Supporting documentation is attached. Case is in Notice or Collection status. Name and TIN of taxpayer making the request. All telephone numbers for taxpayer. Managerial approval is documented (when required). Ensure all actions were taken by the originator per IRM 5.19.1.6.7.1, Front End Mirror Assessments Process for IA Closures. Recordation of the mailed letter are available to employees on CC ENMOD. Review Form 4442, Inquiry Referral, Form 433-D, Installment Agreement, or AMS for the terms of the IA. If one or more of the required actions were not taken or missing information is preventing the processing of the request, view AMS history for the missing information. If the information needed to the process the request is not shown on Form 4442, Inquiry Referral, or Form 433-D, Installment Agreement, and is not located on AMS, return the package to the originator for follow-up. Document AMS history and Form 4442, Inquiry Referral, with the specific reason for rejection. This information will enable the originator to correct the issue and re-submit the package. (See IRM 5.19.1.6.7.1(3)-(5), Front End Mirror Assessments Process for IA Closures). If any of the following conditions exist on a joint MFT 30 account, the account cannot be "mirrored" : Requesting taxpayer is not compliant. A credit balance on the module to be "mirrored" . NC is different on CC INOLES on primary account (the IMF NC must match SSA's NC). Either SSN begins with a nine (9) (Temporary SSN). Currently in Bankruptcy. International Entities. Invalid Secondary SSN or Taxpayer Identification Number (TIN with an *). A joint MFT 30 income tax liability cannot be mirrored for the year of death for the secondary spouse. Exception: Joint MFT 30 liabilities can be mirrored for any other decedent situation, such as when the primary taxpayer is deceased, or the secondary taxpayer is deceased for liabilities other than the year of death. Exception: Joint MFT 35 liabilities can be mirrored for any decedent situation - unlike joint MFT 30 income tax modules, joint MFT 35 SRP modules are successfully mirrored for the year of death when the secondary spouse is deceased. Innocent Spouse. CSED imminent modules (CSED has 12 months or less remaining on the statute). Status 71 (-Y Freeze). When all preliminary actions and validations have been completed, the joint liability periods are ready to be "mirrored" . Take the following actions: Control the case on IDRS using "MFT31/IA" as the activity code and "COLL" as the category code. Use CC REQ77/CC FRM77 on MFT 30/35 of the Primary TIN. Input TC 971 AC 107, with the secondary spouse in the X-Ref field. Use CC REQ77/CC FRM77 on MFT 30/35 of the Secondary TIN. Input TC 971 AC 107 with the primary spouse in the X-Ref field. Use CC REQ77/CC FRM77 to input TC 971 AC 145 on the MFT 30/35 with a Posting Delay Code (PDC) of 1. Document actions taken on the primary and secondary accounts on AMS. Add follow up date to activity on IDRS control. Note: Use the same date (original date of input) for all TC 971 transactions. Three cycles after input of the three transactions, TC 971 AC 107s and TC 971 AC 145, "mirror" modules on MFT 31/65 will generate under both the primary and secondary SSNs. After two cycles, the TC 971 AC 145 will appear with "RXXX" re-sequence code due to PDC 1 used. (Input of TC 971 AC 145 on the MFT 30/35 module generates a TC 400 and creates both MFT 31/65 modules.) MFT 31/65 modules will post in the next cycle. IMF will "mirror" all transactions from MFT 30/35 to MFT 31/65, including the TC 400. TC 400 will zero out the account balance on MFT 30/35. Note: Once the "mirror" modules are created and the TC 400 posts, the MFT 30/35 and the MFT 31/65 modules will have an M- freeze code and will be in Status 29. Monitor MFT 31/65 modules and posting of TC 971 AC 145 and TC 400 on MFT 30/35. Verify that three modules are present: One joint MFT 30/35 module. One MFT 31/65 for the primary. One MFT 31/65 for the secondary. After both MFT 31/65 modules are established and TC 971 AC 145 and TC 400 have posted to the MFT 30/35 and MFT 31/65 modules, input TC 972 AC 145 on the MFT 30/35 and MFT 31/65 modules: Input TC 972 AC 145 on MFT 30/35. Input TC 972 AC 145 on MFT 31/65 Primary SSN. Input TC 972 AC 145 on MFT 31/65 Secondary SSN. Note: A TC 972 AC 145 generates a TC 402 to bring the module balance back on all three MFTs and removes the M- freeze. Update the activity code on the control base to reflect a follow-up date. Note: "MFT 31/MMDD" . MMDD = Three weeks from the date of TC 972 input. Note: "MFT 65/MMDD" . MMDD = Three weeks from the date of TC 972 input. A TC 971 AC 132 will systemically generate on the MFT 30/35 module after the TC 402 posts. A TC 971 will generate a TC 604 credit to close out the balance due on the MFT 30/35. The MFT 31/65 "mirrored" modules will be exact copies of the MFT 30/35 module. The MFT 30/35 module will be in Status 12. The balance due will remain on both the MFT 31/65 modules. The MFT 31/35 modules will generally reflect the Collection Status of the module immediately prior to the MFT 30/35 module going into Status 29. Caution: The debt has not been satisfied because the MFT 30/35 module now has a zero balance. The balance due still exists for both parties, on the MFT 31/65 modules created. Monitor for the posting of all the TCs on MFT 30/35 and both MFT 31/65 modules. Once the "mirroring" assessment is complete: Input TC 972 AC 043 on the MFT 31/65 modules on the non-requesting spouse. Note: This transaction code will only be reversed if there is a TC 971 AC 043 on the account. Input TC 972 AC 061 on the MFT 31/65 module on the non-requesting spouse, if a TC 971 AC 061 is present on the account. Note: This transaction code will only be reversed if there is a TC 971 AC 043 on the account. Input the IA on the requesting taxpayer balance due accounts, using the information notated on Form 4442, Inquiry Referral, or Form 433-D, Installment Agreement. If this information was not notated, follow normal IRM procedures. Send appropriate letter to the taxpayer requesting the IA. See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. A computer generated TC 971 AC 110 will generate on each of the MFT 31/65 accounts. This TC will allow payments made to either account to cross reference. Research both taxpayer accounts for IA payments. If payments are found posted to the MFT 30/35 of either taxpayer's account, input a credit transfer to apply them to the IA on the MFT 31/65 account as originally intended. Document actions taken on the primary and secondary accounts on AMS. If NFTL is required, hold for 30 days from the date of the letter prior to forwarding to the CLO. Forward completed forms to the CLO. The address for the lien unit may be found under the Who/Where tab on SERP, Centralized Case Processing (CCP) Lien Teams. Hold IA request for 1 cycle after input to verify the IA posted.

# Online Payment Agreements (OPA)

5.19.1.6.8 (07-11-2025) Online Payment Agreements (OPA) OPA is a web application that taxpayers and tax practitioners may use to establish IAs via the internet. There are exclusion criteria preventing some individuals and businesses from establishing IAs through OPA; if the account meets exclusion criteria, the user is directed to call a toll-free number and is routed to CAS or ACS, depending on their account status. Customer Service and Collection Representatives in CAS and ACS, respectively, may receive questions regarding OPA access. Follow instructions in IRM 5.19.1.6.8.3, Referring Taxpayers to OPA. For additional information concerning OPA, including registration and login requirements, see IRM 21.2.1.57, Online Payment Agreement (OPA) for IMF Debts, and IRM 21.2.1.57.1, Online Payment Agreements for Certain BMF Debts. Online Account (OLA) is an additional online tool that allows taxpayers to see information about existing payment plans and eligibility and payment options. See IRM 21.2.1.62, Online Account, for more information. As of March 2025, IMF taxpayers accessing OPA are redirected to OLA for all payment plan actions. As of May 2025, pending IAs can no longer be established through online channels, including OPA and OLA.

# OPA Management Action Reports (MAR)

5.19.1.6.8.1 (07-11-2025) OPA Management Action Reports (MAR) MAR generates from the OPA application for BMF accounts to the Telephone Routing Interactive System (TRIS) and are worked by designated employees at the following campuses: SB/SE Non-ACS and ST 22/24 cases - Cincinnati ACSS. TS Non-ACS cases - Kansas City CSCO. TS ST 22/24 cases - Atlanta ACSS. Note: MAR reports MUST be processed within 5 working days of receipt. There are two reports worked by the campuses and each is segmented by ACS ST 22 cases and Non-ACS (CSCO) cases: OPA MAR generates for actions not completing due to systemic problems in OPA such as a letter or TC 971. OPA Payment Report, is informational for non-ACS cases; it does not require action by CSCO employees. It lists all Short Term Payment Plans and IAs processed on the application. The payment report for ACS cases (ST 22) requires any appropriate ACS actions taken based on the IA setup in the application, such as levy releases, history code updates and comments. OPA MAR is processed by ACSS for ST 22 accounts and CSCO for Non-ACS accounts as follows: Retrieve the report daily from TRIS for actions completing in OPA. Example: Letter issuance, etc. Process the MAR as follows: If... And... Then... OPA MAR - Actions not completing due to systemic problems N/A Determine what actions are missing and take appropriate steps to resolve, such as sending a letter. OPA Payment Report Account has modules in ST 22 Process following the procedures for Tris-Voice balance due Report. See IRM 5.19.6.23, TRIS - Voice Balance Due Report OPA Payment Report No modules in ST 22 No action needed PDC cases should be worked as normal. The account will be systemically recalled when the account meets one of the PDC exclusions in IRM 5.19.1.5.20.3.1, Legislative Exclusions to Private Debt Collection Criteria.

# OPA User Fees

5.19.1.6.8.2 (03-03-2025) OPA User Fees For an overview of IA user fees, see IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview. Effective January 1, 2017, new IA user fees were introduced for taxpayers who establish IAs through OPA. From … Through … Current User Fee Rates … January 1, 2017, - as amended by the Bipartisan Budget Act of 2018, Present, OPA Origination User Fee: OPA Low-Income Regular - $43 (see IRM 5.19.1.6.4.6(13), IA Payment Methods and User Fees (UF) Overview) OPA DDIA Low-Income - $ 0 (for DDIAs granted on 4/10/2018 or after) OPA Regular: $149 for IAs originated 1/8/2022 or earlier $130 for IAs originated 1/9/2022 or later Note: Beginning July 2024 the user fee will be $69. OPA DDIA - $31 Note: Beginning July 2024 the user fee will be $22. Reinstatement/Restructuring User Fee: Low-Income - $43 for IAs reinstated or restructured on December 31, 2018 or earlier. $10 for IAs reinstated or restructured on January 1, 2019, or after. Low-Income DDIA reinstatement/restructuring (for IAs granted on 4/10/2018 or after) - $ 0 Note: See IRM 5.19.1.6.4.6(13), IA Payment Methods and User Fees (UF) Overview, or IRM 5.19.1.6.4.6.4, Reimbursement of User Fee for Qualifying Low-Income Taxpayers, for more information. All other reinstatement/restructuring - $89 for IAs reinstated or restructured on December 31, 2018 or earlier. $10 for IAs reinstated or restructured on January 1, 2019, or after. Note: Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above. See IRM 5.19.1.6.8.3(5), Referring Taxpayers to OPA, if the taxpayer informs you they have a disability.

# Referring Taxpayers to OPA

5.19.1.6.8.3 (03-03-2025) Referring Taxpayers to OPA When referring taxpayers to use the OPA application: Review the IAT Compliance Suite tool to determine OPA eligibility or, Exhibit 5.19.1-12, OPA Referral Criteria. Note: The OPA Referral Criteria listed in Exhibit 5.19.1-12, OPA Referral Criteria, is not an all-inclusive list of ineligibility account conditions. If the IMF taxpayer appears to qualify to use OPA and/or the taxpayer expresses an interest in using OPA to establish their agreement, then allow them time to do so. If the taxpayer does not appear to meet OPA referral criteria or they report problems when attempting to use OPA, see IRM 5.19.1.6.8.3.1, Taxpayer Problems With OPA. For taxpayers who meet low-income guidelines and establish an agreement on or after 4/10/2018: If ... Then ... Low-income taxpayer agrees to make electronic payments through a debit instrument by entering into a DDIA, Origination user fee is waived. Low-income taxpayer is unable to make electronic payments through a debit instrument by entering into a DDIA, Origination user fee of $43.00 is charged, which will be reimbursed upon completion of the agreement. Low-income taxpayer agrees to revise/reinstate to a DDIA, Reinstatement/revision user fee is waived. Low income taxpayers revises/reinstates but cannot revise to or reinstate a DDIA, Reinstatement/revision user fee of $43.00 is charged ($10 if completed through OPA on or after 1/1/2019), which will be reimbursed upon completion of the agreement. Note: If the taxpayer's account does not show a low-income or RUFI indicator but the taxpayer states they would like their account reviewed to determine whether they meet low-income criteria, advise them to complete and submit Form 13844, Application for Reduced User Fee for Installment Agreements. See IRM 5.19.1.6.4.6, IA Payment Methods and User Fees (UF) Overview, for information on how this form is processed. Note: Applicable forms/pubs now include a self-identification check box for acknowledging the inability to make electronic payments through a debit instrument. Refer taxpayers to OPA and advise them of the different user fee rates using the following table: If ... Suggested Questions/Statements/Actions ... Taxpayer meets OPA referral criteria and does not have an exclusion, "Mr. /Mrs. ______________, based on the balance you owe, you qualify for an installment agreement, which you may be eligible to set up online. If I set up a regular installment agreement the setup fee is $178, however if you go online and setup a direct debit installment agreement from your bank account the setup fee is $22. The Online Payment Agreement application, similar to other online bill pay services, offers the following advantages:" "Fast, easy and secure way to establish a payment plan," "Instant notification of approval and print confirmation of your agreement," "Save on the setup fee." (See SERP, IRM Supplements, Installment Agreement (IA) User Fees & Codes). Note: Do not ask the TP for a payment proposal. The TP will be prompted in OPA to enter an amount. OPA will advise the TP of the minimum acceptable amount. If the taxpayer agrees to use OPA: Reminder: Not all taxpayers are eligible to use OPA. Suggested Questions/Statements/Actions ... Advise the taxpayer, "Simply go to www.irs.gov/paymentplans to get started. You will need to verify your identity to apply online. For a Direct Debit Installment Agreement, be sure to have your banking information with you, routing number and account number. You must begin the process of inputting your installment agreement online within 48 hours. Be sure to use the SSN that appears first on the balance due tax return." Caution: ACS employees are not responsible for assisting users with technical issues regarding OPA. Do not navigate or help the taxpayer through the OPA process beyond the steps listed above. If the taxpayer agrees to use OPA, they are responsible for accessing and using the application themselves, after the end of the call. Online resources are available to assist the taxpayer. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Warn of enforcement action as applicable. See IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection. Document AMS with comments indicating the TP agreed to use OPA, e.g., "OPAGREE" . If the taxpayer makes a payment proposal at any time during the discussion that meets Pending IA criteria, take the following actions: Input TC 971 AC 043. See IRM 5.19.1.6.4.7, Pending IA Criteria, and IRM 5.19.1.6.4.7.2, Cases Meeting Pending IA Criteria. Advise the taxpayer of the user fee. Document AMS with terms/amount of proposed agreement; and annotate "OPAGREE" in AMS comments as the reason for not inputting IA at time of the call. For ACS cases, input "TOP5, 21,OPAGREE" . For SCP employees, input "TON1, 21,OPAGREE" . Exception: When there is an outstanding levy on an ACS case that needs to be released, send case to "P5" with 2 day follow-up to allow for the 48 hour deadline for the caller to use OPA; use the literal "OPALEVY" . For SCP employees, send the case to "N1" with a 2 day follow-up and use the literal "OPALEVY" . Note: ACS Function/Unit "P5" has been established for OPA cases requiring follow-up. SCP Function/Unit "N1" will house OPA cases requiring follow-up. Follow-up actions on Notice Status cases: Input CC STAUP 2200, and CC ASGNI/CC ASGNB "0120" , where "01" = ACS TDA/TDI Suspense File, and "20" = Potential ACS IA. Follow-up actions on ACS cases: For ACS status cases, input the following literal as appropriate: If ... Then ... No modules with a final notice date and levy source present, "TOE2, 21,OPAGREE" One or more modules with a final notice date and levy source present, "TOE3, 21,OPAGREE" Case is already in an "E" Enforcement function/unit, "OADT, 21,OPAGREE" No levy source is present, "TOI4, 21,OPAGREE" Note: For FERDI accounts with no levy sources, input "OADT, 21,OPAGREE" and leave in current inventory. Levy Release: If there is an outstanding levy, advise the taxpayer the wage levy will be released upon verification of an IA. If economic hardship exists, follow existing procedures in IRM 5.19.4.4.10(5)(j), Levy Release: General Information, for Release of Levy. Establish the agreement per guidance in IRM 5.19.1, Balance Due.

# Taxpayer Problems With OPA

5.19.1.6.8.3.1 (03-03-2025) Taxpayer Problems With OPA Not all taxpayers are able to use OPA. Note: Payroll Deduction Agreements (PDIAs) cannot be processed through OPA. Note: During IDRS downtime, OPA cannot be accessed. Follow procedures in IRM 5.19.5.4.12, Telephone Techniques and Communication Skills, and assist the taxpayer to the extent the available systems will allow. If the caller is unable to access OPA because of too many unsuccessful attempts, ask the taxpayer to wait until the next day and try again. If the taxpayer forgot their username or password, ask them to follow the prompts on the Log In screen. Employees are not responsible for assisting users with technical issues regarding OPA. Caution: Do not request or use a taxpayer's username and/or password. Do not attempt to login or otherwise navigate or assist the taxpayer through the OPA process. If the taxpayer agrees to use OPA, they are responsible for accessing and using the application themselves, after the end of the call. Online resources are available to assist the taxpayer. If a taxpayer reports experiencing technical difficulties using OPA, apologize. Inform callers you do not have access to OPA, but can assist them with their account if they do not wish (or are unable) to use OPA. Follow normal procedures for processing balance due accounts. If ... Then ... Taxpayer meets OPA Referral Criteria, but encounters difficulty establishing an OPA log-in, Resources are available to assist taxpayers with registration. Refer to IRM 21.2.1.58.2, Secure Access Digital Identity (SADI). Taxpayer meets OPA Referral Criteria, but is unsuccessful establishing an IA using OPA, Advise caller that not all taxpayers may be able to use OPA. Apologize for any difficulty they experienced using the OPA application. Work with the taxpayer to establish the IA following IRM 5.19.1, Balance Due, guidance. Reminder: ACS employees should follow Exhibit 5.19.1-3, ACS Call Flow. Taxpayer meets OPA Referral Criteria but a credit transfer or adjustment is required, Advise caller that not all taxpayers may be able to use OPA. Apologize for any difficulty they experienced using the OPA application. Process necessary credit transfer or adjustment. Work with the taxpayer to establish the IA following IRM 5.19.1, Balance Due, guidance. Reminder: ACS employees should follow Exhibit 5.19.1-3, ACS Call Flow. TP does not meet OPA referral criteria, Advise caller that not all taxpayers may be able to use OPA. Apologize for any difficulty they experienced using the OPA application. Work with the taxpayer to establish the IA following IRM 5.19.1, Balance Due, guidance. Reminder: ACS employees should follow Exhibit 5.19.1-3, ACS Call Flow. If the taxpayer is not able to use OPA to establish an installment agreement and expresses a concern about paying a higher user fee, then advise them of the following: Advise ... To eliminate the user fee, qualified taxpayers can set up a short-term agreement to a Short Term Payment Plan of up to 180 days or less. This can be done using the OPA application. If the taxpayer needs an installment agreement, the IRS is required to charge a user fee (the user fee structure is based on the IRS's cost of providing each type of installment agreement and the taxpayer's income level). Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the AAB is over $50,000 and the taxpayer agrees to make a Voluntary Lump Sum Payment (VLSP), follow IRM 5.19.1.6.4.21, VLSP. Encourage the taxpayer to use Direct Pay to make the payment.

# SCP Follow-up on OPA Referrals

5.19.1.6.8.3.2 (12-05-2025) SCP Follow-up on OPA Referrals ACS Function/Unit "P5" (SCP Function/Unit "N1" ) contains pending IAs and cases that may require a release of levy. Expired cases in "P5" (SCP inventory "N1" ) should be reviewed daily by the sites. Use the table below to take the next action: If ... Then ... Account is in ST 60 on IDRS, Note: The account may contain the literal "OPALEVY" , Note: Case will fall off ACS over weekend processing. Determine if wage levy was released by ACSS during OPA MAR list processing. If not, release the wage levy per IRM 5.19.4.4.10, Levy Release: General Information. Fax the Release of Levy (ROL) if EEFax number is available. Update AMS comments. Account is not in Status 60 but AMS reflects proposed IA (that meets Simple Payment Plan criteria), and contains unreversed TC 971 AC 043 with the literal "OPALEVY" or "OPAGREE" , Input the IA based on the information provided in AMS history, in accordance with IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs). Note: If AMS does not contain enough information to establish the IA, make an outcall. If unable to make outcall, issue LT27 & reassign "TOR5, 30,IAPND" . Send an IA confirmation letter, per IRM 5.19.1.6.4.12, Input of IA. Input "TOCO, 30,OPAMUNL" on ACS status cases to indicate the agreement was manually input after taxpayer previously agreed to use OPA and did not. Note: When the literal "OPALEVY" is present, release the wage levy, per IRM 5.19.4.4.10, Levy Release: General Information. Fax the ROL if EEFax number is available.

# Warning of Enforcement Action and Enforced Collection

5.19.1.7 (02-02-2021) Warning of Enforcement Action and Enforced Collection Warning of Enforcement Action (WOEA) is required on ST 22 accounts when the taxpayer is required to take some type of action. The warning should be appropriate to the facts of the case. Ensure the taxpayer understands if they fail to perform the tasks as agreed, their noncompliance carries certain consequences. Example: Make payment/file by a certain date. Exception: The individual SRP amount (MFT 35/65) owed is not subject to levies or the filing of an NFTL. Warn the taxpayer of enforcement action if the account is in ST 22, and ensure they understand the full ramifications of the action. Document and specify the WOEA in comments. Exception: If a taxpayer contacts ACS after a WOEA is given, and there is no new commitment made by the taxpayer, there is no requirement for WOEA again. Example: A taxpayer promises to submit financial statement substantiation by a specific date, then calls back only to confirm the address to which the substantiation must be mailed. No WOEA is required as there has been no change to the taxpayer's commitment. Note: No WOEA is necessary if the total balance including accruals is below tolerance criteria. See IRM 5.19.1.2.6.1, Tolerance and Deferral - All Employees. See IRM 5.19.2.6, Return Delinquency Procedures, if the taxpayer is liable for delinquent returns. Warn the taxpayer in a non-threatening manner the IRS may take enforced collection action if an agreement cannot be reached; the warning should be as specific as possible. It is not sufficient to state, "We will take enforcement action if you do not meet the terms of this IA" . Specifically state the next action IRS may take. Example: "If you do not make the payment(s) as agreed, we may file a NFTL and/or levy your bank account and your wages" . The types of enforcement action warnings include: NFTL: Filing of a NFTL makes a taxpayer's account delinquency a matter of public record. It remains in effect until the account is paid in full, including accrued interest and penalty; consequences of a NFTL include: Consequences of NFTL ... A NFTL may impact the taxpayer's credit rating or their ability to obtain: A credit card. Loans. In some cases, the ability to receive credit for ongoing business operations. Security Clearance. Employment. A tax lien attaches to any property the taxpayer owns and an NFTL may impair their ability to sell any such property A NFTL may be published in some business journals. Notice of Levy: A levy is used to attach all accounts, such as checking and savings, at the taxpayer's financial institution and may also be used to attach to a taxpayer's wages, less the authorized amounts for personal exemptions, or to accounts receivable or rental income; consequences of a notice of levy include: Consequences of Levy ... When the Notice of Levy attaches to a bank account, unless there are funds in excess of the levy amount, other checks written but not yet processed can be returned; this may also affect the taxpayer's credit rating. When a Notice of Levy attaches to wages, only a minimal amount, prescribed by law, is paid to the taxpayer to meet necessary living expenses, with the balance sent to the IRS; some employers with ethics clauses for employment may take disciplinary action for failure to promptly pay all debts. A Notice of Levy may be used to attach to a business' accounts receivables or to rental income. The Notice of Levy often has the effect of disclosing the taxpayer's personal information to anyone handling the levy. Example: Payroll clerks, personnel officers, bank officials. SFR: The IRS has the authority to prepare the taxpayer's return, per IRC 6020(a) and IRC 6020(b); however, a return under IRC 6020(b) is prepared using a marital status of single or married filing separately and only one personal exemption with no business expenses or personal deductions. Consequently, the above issues may result in a balance due SFR when, in fact, the taxpayer may be due a refund once they make all allowed elections on a filed return. Seizure and Sale or Summons: For taxpayer inquiries regarding this issue, see IRM 5.10, Seizure and Sale and see IRM 5.17.6, Summonses. Consider enforcement action after the taxpayer is given an opportunity to resolve their tax liability and failed to do so. See IRM 5.19.4, Enforcement Action. If enforcement action is necessary on an account in Notice Status: input CC STAUP to accelerate the tax modules to ST 22 as follows: If CP 504, Final Notice - Balance Due, was issued, CC STAUP 2200. If CP 504, Final Notice - Balance Due, was NOT issued, CC STAUP 2201. Notate AMS with pertinent information, including any follow-up dates provided to the taxpayer. ACS needs this information to know what subsequent action to take on the account. If the account is in ACS, follow normal enforcement procedures, see IRM 5.19.4, Enforcement Action. Exception: If there is taxpayer contact and the balance exceeds the authority levels in IRM 5.19.1.2.6, Case Processing Authority Levels, follow instructions in IRM 5.19.1.4.1, Account Actions on Referrals/Redirects. Taxpayers may appeal IRS enforced collection actions. There are various appeal procedures available to them, Collection Due Process (CDP) and Collection Appeals Program (CAP). IRM 5.19.8.2.1, Collection Appeal Rights Overview, contains information showing the enforced collection actions that may be appealed under the CDP and CAP programs, and when those rights are applicable.

# DDIA Monitoring Procedures

5.19.1.8 (04-27-2022) DDIA Monitoring Procedures This subsection outlines procedures for monitoring DDIAs. DDIA requests may be made via: Form 433-D, Installment Agreement. Form 9465, Installment Agreement Request. Taxpayer correspondence By establishing a DDIA, the IRS automatically debits a taxpayer's bank account each month. It is extremely important the DDIA is properly established and carefully monitored to prevent adverse actions affecting the taxpayer. If it is necessary to review the case file to resolve errors when the DDIA was established in another site; when appropriate contact the DDIA Liaison for the site. If the DDIA was established by the OPA application, the IDRS number contains "099" in the third, fourth and fifth positions. There is no paper file to review; contact the taxpayer for any information needed to resolve the error listing. DDIAs are subject to the same requirements as other IAs. Input of all DDIA requests (including the procedures in IRM 5.19.1.8, DDIA Monitoring Procedures, through IRM 5.19.1.8.6.1, Requests to Skip a Direct Debit Installment Agreement (DDIA) Payment) are restricted to the CSCO, ACS, ACSS and CCP operations and may be received from the following sources: Customer Service Revenue Officers Examination AUR Balance due operations that input DDIAs will follow local procedures to adhere to DDIA document retention requirements (12 years), as required in Document 12990, Records and Information Management Records Control Schedules, IRS Records Control Schedule 29, Item No. 69 (5). Otherwise, they should adhere to the following procedures to retain the forms and ship them to the Federal Record Center (FRC): Establish and maintain a file of input documents by date order only. The site will prepare two documents showing the TINs of the input documents: one document will reflect the SSNs in the order they appear in the file, and the other document will reflect them in SSN order. A copy of both documents should be retained at the site and also put in the box to the FRC. DDIA requests should be sent to the FRC after 60 days (or when no longer needed). Campuses will follow local procedures for retirement to the FRC. The documents will be retained at the FRC for 12 years, then destroyed. See IRM 1.15.4, Retiring and Requesting Records.

# Definition of DDIA Terms

5.19.1.8.1 (12-26-2017) Definition of DDIA Terms Several terms throughout this subsection are unique to the DDIA program. The following is a brief description of common DDIA terminology: Term Definition DDIA An automated electronic payment transfer system; the IRS requests payment via magnetic tape. In turn, payments are transferred electronically from the taxpayer's bank account to the IRS. Bank account A checking account or share draft account (similar to a checking account) with a bank on which the member may write drafts or checks to third parties. Electronic Fund Transfer (EFT) A term sometimes used in place of DDIA; for our purposes, it means the same thing. Computer Services uses this terminology and all of the CCs and hard copy listings related to DDIA display the EFT literal. Automated Clearing House (ACH) This is an organization of financial institutions capable of transferring funds and information among their members electronically; their governing body is the National Automated Clearing House Association (NACHA). Approximately 95% of the financial institutions in the United States can receive direct debit requests. Example: Banks, credit unions, etc. Regulation E The rules established by NACHA to govern processing of direct debits; these rules protect the taxpayer and financial institutions using direct debits. Regulation E gives the taxpayer up to 60 days to stop or reverse an unauthorized direct debit request. Correspondent Bank A bank processing all IRS direct debits nationwide; effective October 2007, DDIAs are processed via EFTPS and Bank of America is the IRS' correspondent bank. ABA/Transit Number: A nine-digit number usually located in the bottom left corner of a check; this number identifies the taxpayer's bank within the ACH system and is part of the data the IRS transmits to the correspondent bank. The first eight digits identify the taxpayer's bank; the ninth digit is a check digit to verify the accuracy of the first eight digits.

# DDIA Liaison

5.19.1.8.2 (03-01-2016) DDIA Liaison Each CSCO and ACS operation has a designated individual as liaison in Customer Service, to resolve unique situations arising from the DDIA program. To resolve DDIA program issues, the liaison initiates contact with: Accounting Operations Computer Services The correspondent bank Notify the liaison if error records appear on an EFT listing or if the CC EFTAD display indicates any problems. The liaison notifies Headquarter Offices at once. Information for the CSCO DDIA Liaison at each site is located on SERP under Who/Where tab, Campus DDIA Liaisons. Most follow-up duties involving DDIA accounts, such as input of the DDIAs and working the listings, are handled as part of routine IA duties in CSCO; however, there are instances when the liaison must resolve problems. When this occurs, the liaison or designee resolves the problem and takes whatever collection actions required, including updating AMS and the case file.

# DDIA CCs

5.19.1.8.3 (04-28-2008) DDIA CCs There are three CCs associated with DDIA; displays of these CCs are found in IRM 2.4, IDRS Terminal Input. CC EFTNT, used with a definer "F" , displays the format for entering the DDIA bank information. CC EFTNT is used to store financial institution information. CC EFTAD, with a definer "D" , and the date in "MMDDYYYY" format, displays a summary of all DDIA activity for any given date. CC EFTOF is used to turn off a DDIA payment request.

# Perfecting DDIAs

5.19.1.8.4 (07-09-2024) Perfecting DDIAs ACS, ACSS, CSCO and CCP receive, review and input all new, revised and reinstated DDIA requests, regardless of the initiating function. Ensure the following information is provided to establish the agreement and input the DDIA, or convert an existing IA to a DDIA: Taxpayer signature; for additional information, see IRM 5.19.1.6.4.13.1(2), DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request. Reminder: IMF taxpayers may use Form 433-H, Installment Agreement Request and Collection Information Statement, in place of Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to request a DDIA. Bank account number. Routing transit number. Payment amount. Note: If a regular IA is already established, use the existing amount/date. If a NSIA, a financial statement was completed by the initiator and the amount agrees with the DDIA payment amount. If the DDIA request is incomplete, take the following actions: Note: Signatures can be accepted anywhere on Form 433-D, Installment Agreement. If ... And ... Then ... A signature, bank account, or transit number is missing, The account is in ST 60, Send the taxpayer a letter requesting they resubmit a new signed DDIA request. Example: Letter 1961-C, Installment Agreement for Direct Debit Form 433-D Not Granted. A signature, bank account, or transit number is missing, The account is in ST 22 or 26, Send request back to the originator to issue the taxpayer a letter requesting the missing information and establish a regular IA if the taxpayer provided the information needed and no additional information is needed. A signature, bank account, or transit number is missing, The account is in Notice Status, Establish a regular IA, see IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs) Send Letter 2273-C, Installment Agreement Accepted; Terms Explained, (or other appropriate letter); including a paragraph advising the taxpayer what is needed to convert the IA to a DDIA. See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. A payment amount and/or date is missing and AMS reflects the missing information, No other information is required, Input the DDIA with information from AMS. A payment amount and/or date is missing and AMS does not reflect the missing information, Account is already in ST 60, Convert to a DDIA, using the existing payment and date. Caution: Make any necessary adjustments to the user fee per IRM 5.19.1.6.4.6.3, User Fee Payment Transfer/User Fee Abatements. A payment amount and/or date is missing and AMS does not reflect the missing information No IA is established and account is $25,000 or less, Follow IRM 5.19.1.6.4.1, Determining Appropriate IA If the date is missing, follow IRM 5.19.1.6.4.12(2), Input of IA. Required financial statement is missing and/or the payment amount on the AMS financial screen does not correspond with the DDIA payment request In ST 60, 22 or 26, ST 60 -Do not convert IA to DDIA; reject DDIA request and inform the taxpayer to resubmit with the currently monthly IA payment already established. Exception: If the proposed DDIA payment amount is higher than the monthly payment amount indicated on the AMS financial screen, or the proposed DDIA meets simple payment plan criteria (and financial information is no longer required), establish DDIA with new monthly payment amount. ST 22 - return to originator. If request meets pending IA criteria input TC 971 AC 043 and Send letter requesting the taxpayer complete: Form 433-F, Collection/Information Statement, and Form 433-D, Installment Agreement or Form 9465, Installment Agreement Request. If request does not meet pending IA do not input TC 971 AC 043 and follow second bullet under ST 22 procedures above. ST 26 - Forward to assigned RO. Required financial statement is missing and/or the payment amount on the AMS financial screen does not correspond with the DDIA payment request, In Notice Status, If the request meets pending IA criteria, see IRM 5.19.1.6.4.7, Pending IA Criteria. If the request does not meet pending IA criteria see IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria, send letter and include the Form 433-D, Installment Agreement or Form 9465, Installment Agreement Request. Exception: If the proposed DDIA payment amount is higher than the monthly payment amount indicated on the AMS financial screen, or the proposed DDIA meets simple payment plan criteria (and financial information is no longer required), establish DDIA with new monthly payment amount.

# Input of DDIAs

5.19.1.8.5 (07-11-2025) Input of DDIAs Perfect DDIA requests; for additional information, see IRM 5.19.1.6.4.12, Input of IA. Establish the DDIA using CC IAGRE. Follow the appropriate exhibit: See Exhibit 5.19.1-6, IDRS Input of IAs, CC IAORG. See Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV. See Exhibit 5.19.1-8, IDRS Input of Pre-assessed IAs and Short Term Payment Plans. For all DDIAs, also: Turn on the EFT indicator via input of "1" . Use ALN "03XX" . Input the necessary data from the DDIA request. If CC IAREV appears, also address the user fee, see IRM 5.19.1.6.4.6.3, User Fee Payment Transfer/User Fee Abatements. Include cross-reference information when applicable. Send the Letter 1962-C, Direct Debit Installment Agreement (Form 433-D) Granted/Revised, (or other appropriate letter) to inform the taxpayer that their DDIA was established. Advise the taxpayer of their first payment date. See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Exception: The DDIA confirmation letter is not required to include the first payment date when establishing a pre-assessed DDIA. This is because the DDIA cannot begin until the return is assessed. See IRM 5.19.1.6.4.13(9), DDIA.

# Revising DDIAs

5.19.1.8.6 (07-09-2024) Revising DDIAs ACS, ACSS, CSCO and CCP may receive requests to change the: Bank information. Payment due date. Payment amount. Reminder: Changes to bank information, routing number, account number and/or payment increases require a new signed authorization document. Reminder: IMF taxpayers may use Form 433-H, Installment Agreement Request and Collection Information Statement, in place of Form 433-D, Installment Agreement, or Form 9465, Installment Agreement Request, to request a DDIA. For signature requirements, see IRM 5.19.1.6.4.13.1(2), DDIA - Form 433-D, Installment Agreement, and Form 9465, Installment Agreement Request. Note: Signatures can be accepted anywhere on the DDIA form 433-D. Requests for a change in the payment date or a decrease to the payment amount ONLY do not require a signature. By law, DDIA documents must be retained on file until the DDIA is no longer in effect. These documents are also used to perfect the DDIA if the account displays on one of the EFT error listings, which are worked in CSCO. Check CC EFTAD to see if the taxpayer's scheduled payment is present; follow the chart below to update the account: If ... Then ... The payment request status is displayed on CC EFTAD is "[ ]" Use CC EFTOF to turn it off. A payment decrease or date change is needed Use CC IAREV, cycle date to next month and send the taxpayer a letter advising them of the change. Advise the taxpayer of their first payment date. Note: A proposed payment decrease may be granted, provided the appropriate IA criteria is met. If rejection of a payment decrease request is planned, follow instructions in IRM 5.19.1.6.4.9, IA Rejection Criteria. The payment request status is NOT displayed (no brackets) No action is required other than revising the DDIA. Use CC IAGRE to revise the payment terms of the DDIA, ensure the cycle is moved to the next month to ensure the DDIA continues timely. The payment request status displayed on CC EFTAD is "[A]" It is too late to change the payment request. Notify the taxpayer the requested changes will be made for the following month, ensure cycles are set for the next month. Advise the taxpayer of their next payment date. Ensure the skip indicator is on to prevent the account from defaulting. The taxpayer notifies us of a change in bank account data; routing number, account number and/or a payment increase, Reminder: These changes require a new signed authorization document. Revise the DDIA using CC IAGRE and CC EFTNTF. The DDIA payment must be cycled at least three (3) weeks from the input date. Send Letter 1962-C, Direct Debit Installment Agreement (Form 433-D) Granted/Revised. Advise the taxpayer of their first payment date under the revised DDIA. On modifications, a red "M" must be annotated with the DDIA input date in red in the upper right hand corner. These documents will then be treated in the same manner as the original DDIA documents and be retired to FRC after 60 days (or when no longer needed). See IRM 5.19.1.8(6), DDIA Monitoring Procedures - CSCO Processing. Note: DDIA modifications will no longer be associated with the original DDIA input document.

# Requests to Skip a Direct Debit Installment Agreement (DDIA) Payment

5.19.1.8.6.1 (11-02-2020) Requests to Skip a Direct Debit Installment Agreement (DDIA) Payment When a taxpayer requests to skip a payment, determine whether or not the skip is allowed, see IRM 5.19.1.6.4.18 #, Payment Skips (Missed Payments). If the skip can be allowed, check CC EFTAD, seeing if the payment was requested If ... Then ... Payment status "[A]" appears next to the payment request Advise the taxpayer we cannot stop the payment, as it was already requested. Reinstate the DDIA if it defaulted and input a "W" to waive the reinstatement user fee. Input history on AMS "FEEWAV" and include the reason the fee was waived. Abate the TC 280 if it appears on the account. Payment status "[ ]" Use CC EFTOF to turn off the payment request. Ensure the Skip Indicator is on. Verify the action by using CC EFTAD (payment status "[D]" ). The payment status is blank (no brackets) You must hold until brackets "[]" appear, then follow the procedures above. If a payment cannot be stopped and a TC 280 is assessed, abate it. DO NOT allow the DDIA to leave ST 60. Input user fee code "W" to waive the user fee. Update AMS narrative.

# Acronyms and Explanations for IRM 5.19.1

Exhibit 5.19.1-1 Acronyms and Explanations for IRM 5.19.1 The following table lists the various acronyms (abbreviations) used in the Balance Due process and used throughout this IRM: Acronym Definition AAB Aggregate Assessed Balance (CC SUMRY) Reminder: Consider projected balances due for any pre-assessed or unassessed liabilities. AC Action Code ACA Affordable Care Act ACS Automated Collection System: Allows taxpayers to resolve delinquent tax obligations through telephone contact. ACSS Automated Collection System Support: Supports ACS through the processing of incoming and outgoing correspondence related to ACS Phone operations, as well as levies and NFTLs. ALN Agreement Locator Number TS Accounts Management: Assists taxpayers in resolving account issues, working amended returns, and processing penalty abatement requests, among other duties. AMS Accounts Management System AO Area Office ASFR Automated Substitute for Return AUR Automated Underreporter BD Balance Due BLS Bureau of Labor Statistics BMF Business Master File: A magnetic tape containing information on each taxpayer's business returns and related documents. BOD Business Operating Division BS Blocking Series C&C Cause and Cure CAF Centralized Authorization File CAP Collection Appeals Program CAS Customer Account Services CARES Coronavirus Aid, Relief, and Economic Security cc Closing Code CC Command Code CCC Cause, Cure and Compliance CCP Centralized Case Processing CDP Collection Due Process CFOL Corporate Files Online CID Criminal Investigation Division CIO Centralized Insolvency Operation CIS Collection Information Statement CLC Collection Location Code CLE Common Law Employer CLO Centralized Lien Operation CNC Currently Not Collectible COIC Centralized Offer In Compromise (Front-end processing) COMBO A combo account is an account with both TDI and TDA modules. CP Computer Paragraph CPEO Certified Professional Organization CRN Credit Reference Number CSCO Compliance Services Collection Operations: Allows taxpayers to resolve Notice Status balances due through correspondence. Also works return delinquencies & specialty programs. CSED Collection Statute Expiration Date CSR Customer Service Representative CTLV Continuous Wage Levy DDIA Direct Debit Installment Agreement DECD Deceased DLN Document Locator Number DOS Department of State DPC Designated Payment Code DUT Document Upload Tool EFT Electronic Funds Transfer EFTPS Electronic Federal Tax Payment System EIN Employer Identification Number EITC Earned Income Tax Credit EQRS Embedded Quality Review System e-Signature Electronic Signature FA Field Assistance: Provides face-to-face assistance and education to taxpayers. FCC Full Compliance Check FDC Fraud Detection Center FERDI Federal Employee/Retiree Delinquency Initiative FICA Federal Insurance Compensation Act FOIA Freedom Of Information Act FPLP Federal Payment Levy Program FUTA Federal Unemployment Tax Assessment GAO Government Accountability Office GII Generalized IDRS Interface: An application that interfaces with IDRS to do input previously done manually, such as establishing IAs or to input bulk corrections. GLDS Governmental Liaison, Disclosure and Safeguards GSS GLDS Support Services IA Installment Agreement IAAL Installment Agreement Account Listing IAR Independent Administrative Review IAT Integrated Automation Technologies IDRS Integrated Data Retrieval System IDS Inventory Delivery System IMF Individual Master File: A magnetic tape containing information on each taxpayer's individual returns and related documents. IRAF Individual Retirement Account File IRC Internal Revenue Code IRM Internal Revenue Manual IRS Internal Revenue Service ITAS Individual Tax Advisory Specialist KIA Killed In Action KITA Killed In Terrorist Action LLC Limited Liability Company LP Letter to a third-party LRA Last Return Amount LT Letter MF Master File: A magnetic tape including information concerning all taxpayers filing various types of tax returns. MFT Master File Tax Code: A two-digit number identifying the type of tax. MMIA Manually Monitored Installment Agreement MOIC Monitoring Offers in Compromise NC Name Control: Consists of the first four characters of the taxpayer's last name, or the first four characters of the business entity name. NFTL Notice of Federal Tax Lien NMF Non-Master File. A file including records of accounts for which manual procedures must be maintained NMFL Non-Master File Liability NQRS National Quality Review System NSIA Non-Simple Installment Agreement NTA National Taxpayer Advocate: Directs TAS. OIC Offer in Compromise: A proposal for settlement of tax liability for an amount less than that previously assessed (or unassessed) or a liability for specific penalties assessed (or unassessed) OOB Out of Business OPA Online Payment Agreement OTC Office of Taxpayer Correspondence OUO Official Use Only PA Payment Arrangement: An Installment Agreement granted by a Private Collection Agency PCA Private Collection Agency PDC Private Debt Collection PDIA Payroll Deduction Installment Agreement P&I Penalty & Interest POA Power of Attorney POD Post of Duty PPIA Partial Pay Installment Agreement RAIVS Return and Income Verification RBA Restitution-Based Assessment RC Reason Code RN Reference Number: Explains why penalty is assessed (aka Reference Code). RO Revenue Officer RSED Refund Statute Expiration Date RSI Review Suppress Indicator SB/SE Small Business/Self Employed Division SCP Special Compliance Personnel SCRA Servicemember's Civil Relief Act SERP Servicewide Electronic Research Program SFR Substitute for Return SRP Shared Responsibility Payment SS Social Security Tax SSA Social Security Administration SSN Social Security Number ST Status TAC Taxpayer Assistance Center TAS Taxpayer Advocate Service: An independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TC Transaction Code TCE Tax Counseling for the Elderly TDA Taxpayer Delinquent Account TDI Taxpayer Delinquency Investigation TDS Transcript Delivery System TFRP Trust Fund Recovery Penalty TIF Taxpayer Information File TIGTA Treasury Inspector General for Tax Administration TIN Taxpayer Identification Number: Every taxpayer has a permanent number for identification of their account. The EIN identifies taxpayers on the BMF. The SSN is used as the account number of individual taxpayers on the IMF. TO Territory Office TPI Total Positive Income TRIS Telephone Routing Interactive System TPP Third-Party Payer TS Taxpayer Services UD Undeliverable Mail UF (Code) User Fee UNAX Unauthorized Access URL Uniform Resource Locator VBD Voice Balance Due: an interactive voice response application that allows taxpayers to set up or revise a payment plan via telephone. VITA Volunteer Income Tax Assistance WOEA Warning of Enforcement Action

# Command Codes for IRM 5.19.1

Exhibit 5.19.1-2 Command Codes for IRM 5.19.1 The following table lists the various IDRS Command Codes (CC) used in the Balance Due process and used throughout this IRM: Command Code Purpose ASGNB and ASGNI These CCs have five functions used with accounts present on the Taxpayer Information File (TIF); for additional information, see IRM 2.4.27, Command Code ASGNI/ASGNB formerly TSIGN. These functions include: Controlling and updating taxpayer delinquent account (TDA) and taxpayer delinquent investigation (TDI) assignment numbers, Posting Notice Codes for subsequent processing by weekly analysis, Posting Alpha Case Codes for subsequent processing by weekly analysis, Posting Determined Grade Levels for subsequent processing by weekly analysis, and Requesting a printed TDI assignment. BNCHG CC BNCHG updates taxpayer entity information; for additional information, see IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG. BRTVU This CC is a terminal response displaying BMF return information and Numerical List of Section Titles for IDRS Terminal Responses; for additional information. See IRM 2.3.57, Command Code BRTVU. DOALL CC DOALL allows one to initiate one or more actions on an account; for additional information, see IRM 2.4.34, Command Code DOALL. ENMOD This CC provides the name, address and other entity information from input of the taxpayer identification number (TIN); for additional information, see IRM 2.3.15, Command Code ENMOD. ENREQ A CC with a blank definer is keyed in after a response to CC ENMOD indicates that the entry is on file. CC with definer R is keyed in after response to CC ENMOD indicates the entry is on the filer; for additional information, see IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG and BRCHG. ERINV Command Code ERINV is used to research a DLN or TIN on the ERS Control File. See IRM 21.4.1.4.1.2.4, Researching Rejected Returns with Command Code (CC) ERINV. IADFL, IADIS, IAGRE, IAORG, IAPND, and IAREV, These CCs are used for IA processing; for additional information, see IRM 2.4.30, Command Codes IAGRE, IAORG, IAPND, IAREV, IADFL, and IADIS. IMFOL Individual Master File On-Line; for additional information, see IRM 2.3.51, Command Code IMFOL. INCHG See CC ENREQ CCs above for information on this CC. INOLES This CC is used as a research tool to display the entity information on the National Account Profile (NAP); the NAP includes extensive MF entity information for all taxpayers on the IMF, BMF (Social Security Number (SSN) and Employer Identification Number (EIN)), and Employee Plan Master File (EPMF). There is also Social Security data (DM-1) and spouse cross-reference data; for additional information, see IRM 2.3.47, Command Codes INOLE, EOGEN, and SPARQ. CC INOLE displays MF entity data for a specific TIN. IRCHG See CC ENREQ information above. IRPTR CC IRPTR, with W as a definer, explaining the action, allows users to request online or hardcopy Information Returns Processing (IRP) transcripts from the Information Returns Master File (IRMF); for additional information, see IRM 2.3.35, Command Code IRPTR. LEVY A series of CCs used to research (CC LEVYS), update (CC LEVYE), and delete (CC LEVYD) levy sources from IDRS; for additional information, see IRM 2.4.31, Command Code LEVY. REQ77 A CC used to request a format to input a transaction on Form 3177, Notice of Action for Entry on the Master Files/IDRS, or a related document; for additional information, see IRM 2.4.19, Command Codes REQ77, FRM77 and FRM7A. RTVUE A CC providing a display of line items transcribed from the Form 1040 series, and accompanying schedules and/or forms, as the returns are processed at the campuses; for additional information: See Document 6209, IRS Processing Codes and Information. STAUP A CC used to delay collection activity; for additional information, see IRM 2.4.28, Command Codes STAUP, STATI and STATB. SUMRY A CC for research on IDRS for all MF accounts; for additional information, see IRM 2.3.11, Command Codes TXMOD and SUMRY. TELEA, TELEC, TELED, and TELER A CC used to change telephone number information on the TIF; for additional information, see IRM 2.4.29, Command Codes TELEA, TELEC, TELED and TELER for Telephone Processing. TRDBV A CC used to retrieve a summary of the available tax information on the tax return data base; for additional information, see IRM 2.3.73.2, Command Code (CC) TRDBV. TSIGN See CC ASGNI/CC ASGNB above. TXMOD See CC SUMRY above.

# ACS Call Flow

Exhibit 5.19.1-3 ACS Call Flow The ACS Call Flow is designed to provide a framework for efficiently answering common ACS calls. It is divided into six sections (Opening/Disclosure, Account Research, Balance Due Resolution, Taxpayer Can Pay, Taxpayer Cannot Pay, Closing Actions) for improved readability. Caution: It is not intended to provide exhaustive procedural guidance or address every situation that you may encounter. See the Electronic Automated Collection System Guide (e-ACSG) to assist you in addressing compliance issues. The IAT Compliance Suite is highly recommended to assist in IDRS research/inputs and determining correct case resolutions. ACS employees taking incoming phone calls must use the following call flow: a) Opening/Disclosure: Suggested Questions/Statements Corresponding Research/Actions References "Thank you for calling the IRS. This is {state name}. My ID number is _______." "How may I help you?" "I'm not hearing a response from you, so I will need to disconnect and take the next call." Greet the caller and identify yourself. Disconnect if the caller does not respond within 30 seconds or if a connection service is being used. Use the Over-the-Phone Interpretation (OPI) service for callers speaking languages other than Spanish. Ask for the purpose of the call and determine if it involves a personal or business account. IRM 5.19.5.4.12, Telephone Techniques and Communication Skills IRM 21.1.1.8.1, Lucy Phone/Fast Customer IRM 5.19.1.3.4.1, Multilingual Services IRM 5.19.1.3, Referrals or Redirect "Are you calling about a balance due or missing return for an individual or business account?" If no, transfer call. If yes, "I can help you with that. I will need to access your account." "Are you authorized on Form 8821?" "I'm sorry, but I'm not able to provide account information to you. Would you like me to explain how you can get that information online?" "I'm sorry, but I'm not trained to handle business accounts. I can transfer you to someone who can help you." If necessary, target the caller's response by paraphrasing to ensure you understand the issue, but avoid discussing it in detail until you have accessed and reviewed the account. Follow IRM procedures to transfer or refer the following calls when: The call is not regarding a balance due or missing return. A Spanish speaking representative is needed. The call involves an EIN and you are not BMF trained. The call is from an international or U.S. Territory taxpayer living abroad. Note: For calls involving both FERDI & International, send to the FERDI function. See IRM 5.19.18.4.5, International Case Processing, for guidance. The caller asks about passport certification. Note: For cases involving both FERDI & Passport issues send to the FERDI function, once the balance due portion is resolved; FERDI will then provide the phone number Domestic: 855-519-4965 International: 267-941-1004 to the Philadelphia passport function. The caller is authorized on Form 8821, Taxpayer Information Authorization. IRM 5.19.19.2.2.1, General Information IRM 5.19.25.12(2), Taxpayer Contacts IRM 5.19.1.2.3.1, Instructions for Form 8821, Taxpayer Information Authorization IRM 5.19.1.3, Referrals or Redirect IRM 5.19.18, Federal Employee/Retiree Delinquency Initiative (FERDI) "I need to ask you a few questions to verify your identity" "May I have the primary Social Security Number on the account?" Inform the caller you need to ask some questions to verify their identity. Ask for the TIN and ask all required disclosure probes. If you are speaking to a third-party who is not authorized to resolve the case, follow the relevant IRM procedures and go to Closing Actions below. Ask for the contact number. Exception: If documentation is present that indicates contact numbers were addressed within the past 13 cycles, then you are not required to request telephone numbers. IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party IRM 5.19.1.4.2, Taxpayer Information b) Account Research: Suggested Questions/Statements Corresponding Research/Actions References "May I place you on hold for no more than 5 minutes while I research your account?" If you must place the caller on hold while you do research, provide the reason, ask for permission, and wait for a response. Give the caller a promised wait time of no more than five minutes and return within that time frame. Repeat for any subsequent holds. IRM 5.19.5.4.12(13), Telephone Techniques and Communication Skills "I'm sorry, but I'm not trained to handle your case. I can transfer you to a representative who can assist you." "I'm sorry, but your case is assigned to another area. I can transfer you there." "I'm sorry, but I need to transfer your case to a Revenue Officer. It may take up to 90 days before you are contacted. In the meantime, I encourage you to make voluntary payments." Research the status of all modules, including cross-reference accounts. Determine the extent to which you are authorized to work the case. If the case is beyond the scope of your training (e.g., ST 22 or related BMF issues) go to Closing Actions below and transfer to the appropriate extension. If you need to transfer or refer a caller because the case is assigned to another function or it exceeds your authority, take any actions required by the IRM and go to Closing Actions. Reminder: Access ACSWeb to determine if a ST 22 or TDI- ST 03 case, including any cross-reference accounts, is assigned to SCP. If ACSWeb is not available, research CC: TXMOD for an unreversed TC 971 AC 470. Note: If the case is assigned to PDC, complete a Full Compliance Check and Cause and Cure as required. Follow IRM procedures to address non-PDC modules. Review AMS history. If extensive history is available, target the last six months. IAT Compliance Suite Document 6209 Exhibit 5.19.1-2, Command Codes for IRM 5.19.1 IRM 5.19.1.2.6, Case Processing Authority Levels IRM 5.19.1.3, Referrals or Redirect. IRM 5.19.1.4.1, Account Actions on Referral/Redirects. IRM 5.19.1.5.21, Special Compliance Personnel (SCP) Program IRM 5.19.1.5.20, Private Debt Collection "Our records indicate we have not received your tax return for YYYY. I need to ask some questions to determine if you have to file the return." "My research shows that no estimated tax payments were received. Publication 505, will explain how to make these payments. If you have Internet access, you can get this publication at IRS.gov, or I can mail it to you." "My research shows that you did not have enough tax withheld from your pay to cover your tax liability. Have you corrected your W-4 form?" Complete a Full Compliance Check if not done in the past 90 days. Follow IRM procedures to determine if the taxpayer must file any delinquent returns. Note: If the taxpayer has requested an IA, determine if they are eligible for Express FCC before requesting any returns. If the taxpayer requests information about how to prevent future tax delinquencies, determine the cause of any balance due or return delinquency and educate the taxpayer on how they can avoid future non-compliance. IRM 5.19.1.4.4.1, Full Compliance Check IRM 5.19.2.6.4.5, IMF-Determining Liability IRM 5.19.22.5.3.1, BMF Response with No Returns IRM 5.19.1.4.4.1.1, Express Filing Compliance Check IRM 5.19.1.4.4.2, Balance Due Taxpayer Education (Cause and Cure) IAT Compliance Suite c) Balance Due Resolution: Suggested Questions/Statements Corresponding Research/Actions References "I show a balance due of $nnn.nn for tax year(s) YYYY. Paying it off as soon as possible will reduce the amount of interest and penalty." "Do you recall receiving a letter about income that was not reported on your tax return?" "I've located the missing payment and transferred it to your account." "I can give you time to submit a request for reconsideration of the audit." Inform the taxpayer of their current balance. Ask how they intend to resolve the balance if they have not already told you. Explain the benefits of paying as soon as possible to reduce penalty and interest. If the taxpayer questions the liability, follow applicable IRM procedures to address the concern. If you need to allow time for the issue to be resolved, or if you resolve the balance in full through an adjustment or credit transfer, go to Closing Actions. If the taxpayer indicates they can full pay or make payments, go to Taxpayer Can Pay. If they indicate they cannot pay, go to Taxpayer Cannot Pay. If they want to file an OIC or refuse to pay, follow IRM procedures and go to Closing Actions. Note: If the taxpayer requests an OIC and you have not been trained in financial analysis, transfer the call to the appropriate extension. IRM 5.19.1.6, Methods of Payment IRM 5.19.1.4.3, Determine Correct Tax Liability IRM 5.19.1.5.2.1.1, Insolvency Debt - Discharged, Written Off or Forgiven IRM 5.19.17.3, Offer in Compromise (OIC) Procedures IRM 5.19.1.6.1, Taxpayer Refuses to Pay d) Taxpayer Can Pay: Suggested Questions/Statements Corresponding Research/Actions References "If you full pay your agreement now or within 180 days, you will avoid the one-time user fee we charge for an installment agreement." "We can't setup an installment agreement until we have received all required returns." If the taxpayer agrees to full pay now or within 180 days, follow IRM procedures and go to Closing Actions. If the taxpayer requests an IA and is not in filing compliance, inform them an IA cannot be considered until the required returns have been received. Follow IRM procedures and go to Closing Actions. IRM 5.19.1.6.2, Can Full Pay Balance Due Now (Payoff) IRM 5.19.1.6.3, Short Term Payment Plan Within 180 Days IRM 5.19.1.6.4.7.1, Requests Not Meeting Pending IA Criteria IRM 5.19.1.6.4.2(10), IA Requirements Simple Payment Plan (Business Trust Fund) "It appears you are eligible to set up an installment agreement online at our web site. This is to your benefit as the one-time fee we charge to establish an agreement is lower. Would you like me to explain how to do this?" Determine if an IMF account meets OPA criteria. Refer a taxpayer (but not a POA) to OPA if they appear to qualify and agree to use it. If the taxpayer previously attempted to use OPA but was unsuccessful, determine the reason and if they should be referred again. If the taxpayer is referred to OPA, follow IRM procedures and go to Closing Actions. IAT Compliance Suite Exhibit 5.19.1-12, OPA Referral Criteria IRM 5.19.1.6.8.3, Referring Taxpayers to OPA IRM 5.19.1.6.8.3.1, Taxpayer Problems with OPA "Please mail Form 433-D by MM/DD/YYYY so we can establish your agreement and avoid filing tax liens." Determine the type of IA the taxpayer qualifies for. If you determine that an IA type for which you are not trained is required, go to Closing Actions and transfer the call to the appropriate extension. Reminder: Include related accounts (IMF/IMF or IMF/BMF) in one IA. If an IA (or CNC if applicable) is granted or forwarded for approval, or if additional actions are required, follow IRM procedures and go to Closing Actions. IAT Compliance Suite IRM 5.19.1.2.6, Case Processing Authority Levels IRM 5.19.1.2.6.3.1, Installment Agreements - All Employees IRM 5.19.1.2.6.3.4, Installment Agreements - ACS and ACSS Employees IRM 5.19.1.6.4.4, IMF/BMF Related Accounts IRM 5.19.1.6.4.16, IA Terms and Conditions e) Taxpayer Cannot Pay: Suggested Questions/Statements Corresponding Research/Actions References "Based on your circumstances, we can temporarily delay collection of the balance until your financial situation improves." "I need to ask you some questions about your income and expenses to determine your ability to pay." Determine if Deferral or Exception CNC criteria is met, or if a new balance can be closed based on prior CNC. If so, follow IRM procedures and go to Closing Actions. Inform the taxpayer you need to take financial information to determine their ability to pay. If you are not trained in financial analysis, go to Closing Actions and transfer the call to the appropriate extension. If CNC (or an IA, if applicable) is granted or forwarded for approval, or if additional actions are required, follow IRM procedures and go to Closing Actions. IRM 5.19.17.2, Currently Not Collectible (CNC) Procedures IRM 5.19.13, Campus Procedures for Securing Financial Information IRM 5.19.1.2(11), Balance Due Overview f) Closing Actions: Suggested Questions/Statements Corresponding Research/Actions References "I agree to release all but $nnn.nn from your bank levy. Do you have a fax number for the bank?" "If you do not make the payment(s) as agreed, we may file a federal tax lien and/or levy your bank account and your wages." "Please hold while I transfer you to the refund line." Take the following actions if applicable: Make a levy release determination. Give a WOEA. Enter required ACS history codes and/or IDRS inputs. Address any other issues the caller may have. Generate a Transfer PIN if transferring the call to an application that accepts it and a TIN is secured. Document case actions on AMS, using a checklist or by adding an issue and narrative. Reminder: You must verbally inform the taxpayer of any IA user fee. Reminder: It is not necessary to verbally inform the taxpayer of the terms and conditions of an IA, CNC, or OIC when issuing a confirmation letter (or Letter 278C for OIC). Briefly recap the conversation and end or transfer the call. IRM 5.19.4.4.10, Levy Release: General Information IRM 5.19.18.5.10(6), Telephone Contact Procedures IRM 5.19.1.7, Warning of Enforcement Action and Enforced Collection IRM 5.19.1.3.5, For Other Account Issues Requiring Referrals or Redirect IRM 5.19.1.2.3.3, Transfer Personal Identification Number (PIN) Generation) IRM 5.19.1.2.4, Documenting Account Actions

# IDRS Input of Short Term Payment Plans, 180 Days or Less, CC IAORG for ACS/ACSS/CSCO/FA

Exhibit 5.19.1-4 IDRS Input of Short Term Payment Plans, 180 Days or Less, CC IAORG for ACS/ACSS/CSCO/FA When inputting a Short Term Payment Plan within 180 days on an account for which there is no prior IA or Short Term Payment Plan within 180-day information on IDRS, CC IAGRE defaults to CC IAORG. Use the template and instructions below for correct input of Short Term Payment Plans within 180 days, or refer to Exhibit 2.4.30-3, Command Code IAORG. Figure 5.19.1-1 Command Code IAORG Please click here for the text description of the image. AGREEMENT LOCATOR NO: ALN. Enter "9999" . AGREED BALANCE DUE: Auto-populated; no action necessary. ZIP CD: Leave blank. LETTER IND: Enter "N" ; no systemic letter generates. Note: Always use CC LETER to send confirmation Letter 681-C, Proposal to Pay Later Accepted, manually. PMT AMTS: Payment Amounts. Enter the full pay amount, per CC INTST, or the AMS Full Pay Calculator, in the first payment field. Leave the second and third payment amounts blank. USER FEE CD: User Fee Code. For the correct user fee code; See Exhibit 5.19.1-11, IA User Fee Codes. Note: Remember, Short Term Payment Plans are not IAs; therefore, these taxpayers are not liable for a user fee. USER FEE PAID: Enter "W" . PAYMENT DATE: Enter the date the payment is due. Note: Only "01" - "28" are valid dates. If the payment due date is the 29th through the 31st day of the month, enter "01" . ORIGINATOR CODE: Required entry. For the correct originator code; See Exhibit 5.19.1-10, IA Originator Codes. PPIA IND: PPIA Indicator. Enter "0" . RUFI: Reduced User Fee Indicator (RUFI). Auto-populated; no action necessary. This field identifies whether the taxpayer qualifies for a waiver or reimbursement of the Reduced Use Fee Origination Amount. As of January 2008, taxpayers meeting the established low-income criteria are identified systemically. These taxpayers are identified by a Low-Income Indicator (LII) of 1 on CC ENMOD. Note: Remember, Short Term Payment Plans are not IAs; therefore, these taxpayers are not liable for a user fee. PAYMENT DUE CYCLES: Identifies the cycle the payment is due. Determine the cycle of the actual full pay date. Note: If using "01" for the Payment Date, because the true payment date is the 29th through the 31st of the month, enter the cycle in which the first of the next month falls. Enter this cycle for the first payment due cycle. Do not exceed 26 cycles from the current cycle. Leave the second and third payment due cycles blank. UTMEP/REIM USER FEE: Leave blank; not applicable for Short Term Payment Plan. (New field available 01/2019.) AGREEMENT REVIEW DATE: Identifies the date the agreement will be reviewed. Leave blank; IDRS will determine the correct review date. AGREEMENT ACCEPTANCE DATE: Current date is generated; no change is necessary. ASSESS IND: Assessment Indicator. Indicates whether or not a new assessment will suspend the agreement. If ... Then ... An anticipated assessment, such as Examination, AUR, or a current year return not yet posted, posts to IDRS within ten weeks for unassessed modules Enter "1" Note: If entering "1" , enter a history item on AMS recording pre-assessed modules and their balances to be included in the agreement There are no anticipated assessments Enter "0" AGRD SKP: Agreed Skip. Indicates whether or not the taxpayer can skip a payment. Enter "0" . No skip is permitted on Short Term Payment Plans. REMIND SUP: Suppress Reminder Notice indicator. Indicates whether or not the reminder notice should be suppressed. Enter "1" . REVIEW SUP: Review Suppression. Used to suppress the future review of the IA as described in item "13" above. Enter "1" . DFLT SUP: Default Notice Suppression. Indicates whether or not the default notice should be suppressed. Enter "1" .

# IDRS Input of Short Term Payment Plans, 180 Days or Less, CC IAREV for ACS/ACSS/CSCO/FA

Exhibit 5.19.1-5 IDRS Input of Short Term Payment Plans, 180 Days or Less, CC IAREV for ACS/ACSS/CSCO/FA When inputting a Short Term Payment Plan within 180 days agreement on an account for which there is prior IA or Short Term Payment Plan within 180 days information on IDRS, CC IAGRE defaults to CC IAREV. Use the template and instructions below for correct input of Short Term Payment Plans within 180 days, or refer to the IRM 2.4.30-5, Command Code IAREV. Figure 5.19.1-2 Command Code IAREV Please click here for the text description of the image. REVIEW ACTION: Enter "1" AGREEMENT LOCATOR NO: ALN. Enter "9999" AGREED BALANCE DUE: Auto-populated; no action necessary. ZIP CD: Leave blank LETTER IND: Enter "N" ; no systemic letter generates Note: Always use CC LETER to send confirmation Letter 681-C, Proposal to Pay Later Accepted, manually. PMT AMTS: If ... Then ... Full payment is due between 60 and 70 days Use CC INTST or the AMS Full Pay Calculator to compute the payoff amount to the full pay date. Enter the payoff amount (including any applicable user fee amount) in the first payment amount field. Leave the second and third payment amount fields blank. Full payment is due between 71 and 180 days Enter $25.00 in the first payment amount field. Use CC INTST or the AMS Full Pay Calculator to compute the payoff amount to the full pay date. Enter the payoff amount (including any applicable user fee amount) in the second payment amount field. Leave the third payment amount field blank. USER FEE CD: User Fee Code. For the correct user fee code, see Exhibit 5.19.1-11, IA User Fee Codes. Note: Remember, Short Term Payment Plans are not IAs; therefore, these taxpayers are not liable for a user fee. Exception: If the account is ST 6X, and the required user fee is not yet paid, see IRM 5.19.1.6.4.19(8), Revision/Reinstatement of IAs USER FEE PAID: Enter "W" . PAYMENT DATE: Enter the date the payment is due Note: Only "01" - "28" are valid dates. If the payment due date is the 29th through the 31st day of the month, enter "01" . ORIGINATOR CODE: Identifies the originator of the agreement. If ... Then ... Any module is in ST 6X No action necessary. No module is in ST 6X Input the appropriate Originator Code. For the correct originator code; see Exhibit 5.19.1-10, IA Originator Codes. Note: IDRS will not allow any entry in this field if any module is in ST 6X. IDRS will allow an entry in the field if no modules are in ST 6X and a new agreement is being entered. PPIA IND: PPIA Indicator. Enter "0" RUFI: Reduced User Fee Indicator (RUFI). Auto-populated; no action necessary. Identifies whether the taxpayer qualifies for a waiver or reimbursement of the Reduced User Fee Origination Amount. As of January 2008, taxpayers meeting the established low-income criteria are identified systemically. These taxpayers can be identified on: CC IADIS (RUFI = 1) CC ENMOD (Low-Income Indicator (LII) of 1) Approved Form 13844, Application For Reduced User Fee For Installment Agreements Note: Remember, Short Term Payment Plans are not IAs; therefore, these taxpayers are not liable for a user fee. PAYMENT DUE CYCLES: Identifies the cycle the payment is due. If ... Then ... Full payment is due between 60 and 70 days Determine the cycle of the actual full pay date. Note: If using "01" for the Payment Date, because the true payment date is the 29th through the 31st of the month, enter the cycle in which the first of the next month falls. Enter this cycle for the first payment due cycle. Leave the second and third payment due cycles blank. Full payment is due between 71 and 180 days Determine the cycle of the actual full pay date, up to a maximum of 26 cycles. Note: If using "01" for the Payment Date, because the true payment date is the 29th through the 31st of the month, enter the cycle in which the first of the next month falls. If full payment is due: In 71 through 98 days, subtract 4 cycles. In 99 through 120 days, subtract 8 cycles. In 121 through 150 days, subtract 12 cycles. In 151 through 180 days, subtract 16 cycles. Enter result as the first payment due cycle. Enter the cycle of the actual full pay date as the second payment due cycle. Do not exceed 26 cycles from the current cycle. Leave the third payment due cycle blank. UTMEP/REIM USER FEE: Leave blank; not applicable for Short Term Payment Plan. (New field available 01/2019.) AGREEMENT REVIEW DATE: Identifies the date the agreement will be reviewed. Leave blank; IDRS will determine the correct review date. AGREEMENT ACCEPTANCE: Current date is generated; no change is necessary. ASSESS IND: Assessment Indicator. Indicates whether or not a new assessment will suspend the agreement. If ... Then ... An anticipated assessment, such as Examination, AUR or a current year return not yet posted, will post to IDRS within ten weeks for unassessed modules Enter "1" Note: If entering "1" , enter a history item on AMS recording unassessed modules and their balances to be included in the agreement There are no anticipated assessments Enter "0" AGRD SKP: Indicates whether or not the taxpayer can skip a payment. Enter "0" . No skip is permitted on Short Term Payment Plans. Exception: If the payoff date is more than 10 weeks from the current cycle, enter "1" . This will allow a skip of the first payment(s) of $25.00. REMIND SUP: Suppress Reminder Notice indicator. Indicates whether or not the reminder notice should be suppressed. Enter "1" . REVIEW SUP: Review Suppression. Used to suppress the future review of the IA as described in item "14" above. Enter "1" . DFLT SUP: Default Notice Suppression. Indicates whether or not the default notice should be suppressed. Enter "1" .

# IDRS Input of IAs, CC IAORG

Exhibit 5.19.1-6 IDRS Input of IAs, CC IAORG When inputting an IA on an account for which there is no prior IA or Short Term Payment Plan within 180 days information on IDRS, CC IAGRE defaults to CC IAORG. Use the template and instructions below for correct input of IAs, or refer to IRM 2.4.30-3, Command Code IAORG. Figure 5.19.1-3 Command Code IAORG Please click here for the text description of the image. AGREEMENT LOCATOR NO: ALN. For the correct ALN, see Exhibit 5.19.1-9, ALNs. AGREED BALANCE DUE: Auto-populated; no action necessary. ZIP CD: ZIP Code. Identifies taxpayer's ZIP Code. If ... Then ... Sending a systemic IA confirmation letter Enter the taxpayer's five digit ZIP Code Not sending a systemic IA confirmation letter Leave blank. LETTER IND: Indicates whether or not Letter 3217-C, Installment Agreement Accepted; Terms Explained, should generate through input of CC IAORG. If ... Then ... Sending an English systemic IA confirmation letter Enter "E" Sending a Spanish systemic IA confirmation letter Enter "S" Not sending a systemic IA confirmation letter Enter "N" Note: "N" will not generate a systemic letter. If the IA has issues not addressed by the Letter 3217-C, Installment Agreement Accepted; Terms Explained, send Letter 2273-C, Installment Agreement Accepted - Terms Explained, (or other appropriate letter). See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Note: Always input an "N" when inputting a CTLV. No letter is necessary. PMT AMTS: Payment Amounts. Enter the monthly payment amount in the first field; use the second and third payment amounts for IAs with scheduled increased or decreased payment amounts. USER FEE CD: User Fee Code. For the correct user fee code, see Exhibit 5.19.1-11, IA User Fee Codes. USER FEE PAID: For the correct user fee paid code, see Exhibit 5.19.1-11, IA User Fee Codes. PAYMENT DATE: Enter the day of each month payments are due Note: Only "01" - "28" are valid dates. ORIGINATOR CODE: Required entry. For the correct originator code, see Exhibit 5.19.1-10, IA Originator Codes. PPIA IND: PPIA Indicator. If ... Then ... A PPIA Enter "2" Not a PPIA Leave blank RUFI: Reduced User Fee Indicator (RUFI). Auto-populated; no action necessary. Identifies whether the taxpayer qualifies for a waiver or reimbursement of the Reduced Use Fee Origination Amount. As of January 2008, taxpayers meeting the established low-income criteria are identified systemically. These taxpayers are identified by a Low-Income Indicator (LII) of 1 on CC ENMOD. PAYMENT DUE CYCLES: Identifies the cycle the payment is due. The first payment due cycle must be present; enter at least 3 - 9 cycles from current cycle. If multiple payment amounts apply in Item "5" above, enter the second and third payment cycles as appropriate. UTMEP/REIM USER FEE: Identifies whether a low-income taxpayer, as defined in Section 6159(f), has self-identified as unable to make electronic payments through a debit instrument by entering into a DDIA. Indicates taxpayer's eligibility for reimbursement of the user fee after completion of the IA. (New field available 1/2019.) Reminder: This field will only allow an entry if the IA Acceptance Date is 4/10/2018 or later, RUFI = "1" , and EFT = "0" . This field will not update if the RUFI = "0" , or EFT = "1" . "Y" - Taxpayer has self-identified as unable to make electronic payments through a debit instrument by entering into a DDIA. Taxpayer will be eligible for reimbursement of the user fee upon completion of their IA. "N" - Taxpayer is able to make electronic payments through a debit instrument by entering into a DDIA, but is choosing not to. (Taxpayer did not self-identify when provided the opportunity.) The IRS has interpreted new section 6159(f) to require that a taxpayer self-identify to qualify for a reimbursement of the reduced user fee(s). Leave blank if the taxpayer was not provided the opportunity to self-identify. Note: See IRM 5.19.1.6.4.6.4(6), Reimbursement of User Fee for Qualifying Low-Income Taxpayers, for more information. AGREEMENT REVIEW DATE: Identifies the date the IA will be reviewed. If ... Then ... IA, Leave blank; the correct review cycle will be generated. PPIA, Enter 104 cycles from the current cycle. AGREEMENT ACCEPTANCE DATE: Current date is generated. Identifies the date the IA was accepted. This is the date the computer uses to determine any failure to pay penalty rate. If ... Then ... The agreement is immediately input upon acceptance, No change to the generated date is necessary. The agreement is NOT immediately input upon acceptance, Example: The agreement is accepted, but sent to another location for input Change to the agreement acceptance date (cannot be greater than current date, or more than six months prior to current date); Format is YYYYMMDD Note: The agreement acceptance date is not necessarily the date the request was received from the taxpayer; it is the date you have all information needed and make the determination the request is acceptable. ASSESS IND: Assessment Indicator. Indicates whether or not a new assessment will suspend the IA. If ... Then ... An anticipated assessment, such as Examination, AUR or a current year return not yet posted, posts to IDRS within ten weeks for unassessed modules Enter "1" Note: When entering "1" , enter a history item on AMS recording unassessed modules and their balances to be included in the IA There are no anticipated assessments Enter "0" AGRD SKP: Agreed Skip. Indicates whether or not the taxpayer can skip a payment. If ... Then ... A CTLV or PDIA Enter "0" Not a CTLV or PDIA Leave blank REMIND SUP: Suppress Reminder Notice indicator. Indicates whether or not the reminder notice should be suppressed. If ... Then ... A CTLV Enter "1" Not a CTLV Leave blank REVIEW SUP: Review Suppression. Used to suppress the future review of the IA as described in item "14" above; enter as follows: If ... Then ... A BMF PPIA Enter "6" An IMF PPIA Enter "5" Not a PPIA Enter "1" DFLT SUP: Default Notice Suppression. Indicates whether or not the default notice should be suppressed. If ... Then ... A CTLV Enter "1" Not a CTLV Leave blank CR TIN: Cross-Reference TIN. If the IA includes one or more cross-referenced accounts, enter the cross-reference TIN(s) NC: Cross-Reference NC. If the IA includes one or more cross-referenced accounts, enter its NC ASSESS IND: Cross-Reference Assessment Indicator. Leave blank. Note: In order to use the cross-reference assessment indicator, the cross-reference must include at least one assessed module. If the cross-reference account does not include any assessed modules, IDRS will not allow entries in "21" -"23" . If pre-assessed or unassessed modules under a cross-referenced TIN(s) are to be included in the IA, enter a history item on AMS showing the account(s), module(s) and balance(s) to be included in the IA. EFT IND: EFT Indicator. Used for DDIA's. Indicates whether or not the EFT is in effect. Input "1" to turn on the request to the bank. Note: DO NOT input the EFT codes unless you are authorized to use these CCs. Only ACS, ACSS, CSCO and CCP employees input DDIAs. PAYEE PRIM NAME: Payee Primary Name Line. Enter an employer/levy source name if a PDIA or CTLV PAYEE CONT NAME: Payee Name Continued. Continue the employer/levy source name here, if needed. PAYEE CARE OF NAME: Payee Care Of Name. Enter a "care of" name if a PDIA or CTLV, if needed. PAYEE STREET: Payee Street Address. Enter the employer/levy source street address, if a PDIA or CTLV. PAYEE CITY ST ZIP: Payee City, State and ZIP Code. Enter the employer/levy source city, state, and ZIP Code, if a PDIA or CTLV. Note: Leave no spaces in this field.

# IDRS Input of IAs, CC IAREV

Exhibit 5.19.1-7 IDRS Input of IAs, CC IAREV When inputting an IA on an account for which there is prior IA or Short Term Payment Plan within 180 days information on IDRS, CC IAGRE defaults to CC IAREV. Use the template and instructions below for correct input of IAs, or refer to the IRM 2.4.30-5, Command Code IAREV. Figure 5.19.1-4 Command Code IAREV Please click here for the text description of the image. REVIEW ACTION: Enter "1" AGREEMENT LOCATOR NO: ALN. This field will display the ALN per the most recent update. Be sure to update this field with the correct ALN. For the correct ALN, see Exhibit 5.19.1-9, ALNs. AGREED BALANCE DUE: Auto-populated; no action necessary. ZIP CD: Identifies the taxpayer's ZIP Code. If ... Then ... Sending a systemic IA confirmation letter Enter the taxpayer's five digit ZIP Code Not sending a systemic IA confirmation letter Leave blank LETTER IND: Indicates whether or not Letter 3217-C, Installment Agreement Accepted; Terms Explained, should generate through input of CC IAREV. If ... Then ... Sending an English systemic IA confirmation letter Enter "E" Sending a Spanish systemic IA confirmation letter Enter "S" Not sending a systemic IA confirmation letter Enter "N" Note: "N" will not generate a systemic letter. If the IA has issues not addressed by the Letter 3217-C, Installment Agreement Accepted; Terms Explained, send Letter 2273-C, Installment Agreement Accepted - Terms Explained, (or other appropriate letter). See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Note: Always input an "N" when inputting a CTLV. No letter is necessary. PMT AMTS: Payment Amounts. Enter the monthly payment amount in the first field; use the second and third payment amounts for IAs with scheduled increased or decreased payment amounts. USER FEE CD: User Fee Code. For the correct user fee code, see Exhibit 5.19.1-11, IA User Fee Codes. Note: If the account was previously in ST 60 because of a request to Short Term Payment Plan and an IA is now being established, the taxpayer is liable for an Origination User Fee. USER FEE PAID: For the correct user fee paid code, see Exhibit 5.19.1-11, IA User Fee Codes. PAYMENT DATE: Enter the day of the month payments are due Note: Only "01" - "28" are valid dates. ORIGINATOR CODE: Identifies the originator of the IA. If ... Then ... Any module is in ST 6X No action necessary No module is in ST 6X Input the appropriate Originator Code. For the correct originator code, see Exhibit 5.19.1-10, IA Originator Codes. Note: IDRS will not allow any entry in this field if any module is in ST 6X. IDRS will allow an entry in the field if no modules are in ST 6X and a new IA is being entered. PPIA IND: PPIA Indicator. If ... Then ... A PPIA Enter "2" Not a PPIA Enter "0" RUFI: Reduced User Fee Indicator (RUFI). Auto-populated; no action necessary. Identifies whether the taxpayer qualifies for a waiver or reimbursement of the Reduced User Fee Origination Amount. As of January 2008, taxpayers meeting the established low-income criteria are identified systemically. These taxpayers can be identified on: CC IADIS (RUFI = 1) CC ENMOD (Low-Income Indicator (LII) of 1) Approved Form 13844, Application For Reduced User Fee For Installment Agreements PAYMENT DUE CYCLES: Identifies the cycle the payment is due. The first payment due cycle must be present; enter at least 3 - 9 cycles from current cycle. If multiple payment amounts apply in Item "6" above, enter the second and third payment cycles as appropriate. UTMEP/REIM USER FEE: Identifies whether a low-income taxpayer, as defined in Section 6159(f), has self-identified as unable to make electronic payments through a debit instrument by entering into a DDIA. Indicates taxpayer's eligibility for reimbursement of the user fee after completion of the IA. (New field available 1/2019.) Reminder: This field will only allow an entry if the IA Acceptance Date is 4/10/2018 or later, RUFI = "1" , and EFT = "0" . This field will not update if the RUFI = "0" , or EFT = "1" . "Y" - Taxpayer has self-identified as unable to make electronic payments through a debit instrument by entering into a DDIA. Taxpayer will be eligible for reimbursement of the user fee upon completion of their IA. "N" - Taxpayer is able to make electronic payments through a debit instrument by entering into a DDIA, but is choosing not to. (Taxpayer did not self-identify when provided the opportunity.) The IRS has interpreted new section 6159(f) to require that a taxpayer self-identify to qualify for a reimbursement of the reduced user fee(s). Leave blank if the taxpayer was not provided the opportunity to self-identify. Note: See IRM 5.19.1.6.4.6.4(6), Reimbursement of User Fee for Qualifying Low-Income Taxpayers, for more information. AGREEMENT REVIEW DATE: Identifies the date the IA will be reviewed. If ... And ... Then ... IA, Intentionally Left Blank Leave blank; the correct review cycle will be generated. PPIA, New PPIA, or Reinstated PPIA where a new financial statement was taken, Enter 104 cycles from the current cycle. PPIA, Reinstated PPIA where an existing financial statement was used (and the current Agreement Review Date is within 104 cycles from the cycle the previous financial statement was taken), No entry is required (leave existing review cycle). PPIA, Reinstated PPIA where an existing financial statement was used (and the current Agreement Review Date is more than 104 cycles), Enter 104 cycles from the cycle the previous financial statement was taken. AGREEMENT ACCEPTANCE: Current date is generated. Identifies the date the IA was accepted. This is the date the computer uses to determine any failure to pay penalty rate. If ... Then ... The IA is immediately input upon acceptance No change to the generated date is necessary. The IA is not immediately input upon acceptance Example: The IA is accepted, but sent to another location for input Change to the agreement acceptance date (cannot be greater than current date, or more than six months prior to current date); Format is YYYYMMDD Note: The agreement acceptance date is not necessarily the date the request was received from the taxpayer; it is the date you have all information needed and make the determination the request is acceptable. Note: If the IA is erroneously defaulted, ensure the original acceptance date is entered here. Note: If adding a new liability to a current IA, the agreement acceptance date should not be changed. ASSESS IND: Assessment Indicator. Indicates whether or not a new assessment will suspend the IA. If ... Then ... An anticipated assessment, such as Examination, AUR, or a current year return not yet posted, posts to IDRS within ten weeks for unassessed modules Enter "1" Note: If entering "1" , enter a history item on AMS recording unassessed modules and their balances to be included in the IA There are no anticipated assessments Enter "0" AGRD SKP: Agreed Skip. Indicates whether or not the taxpayer can skip a payment. For guidance on skips, see IRM 5.19.1.6.4.19(6), Revision/Reinstatement of IAs. REMIND SUP: Suppress Reminder Notice indicator. Indicates whether or not the reminder notice should be suppressed. If ... Then ... A CTLV Enter "1" Not a CTLV Enter "0" REVIEW SUP: Review Suppression. Used to suppress the future review of the IA as described in item "14" above; enter as follows: If ... Then ... A BMF PPIA Enter "6" An IMF PPIA Enter "5" Not a PPIA Enter "1" DFLT SUP: Default Notice Suppression. Indicates whether or not the default notice should be suppressed. If ... Then ... A CTLV Enter "1" Not a CTLV Enter "0" CR TIN: Cross-Reference TIN. If the IA includes one or more cross-referenced accounts, enter the cross-reference TIN(s). NC: Cross-Reference NC. If the IA includes one or more cross-referenced accounts, enter its NC(s). ASSESS IND: Cross-Reference Assessment Indicator. Leave blank. Note: In order to use the cross-reference assessment indicator, the cross-reference must include at least one assessed module. If the cross-reference account does not include any assessed modules, IDRS will not allow entries in "22" -"24" . If pre-assessed or unassessed modules under a cross-referenced TIN(s) are to be included in the IA, enter a history item on AMS showing the account(s), module(s) and balance(s) to be included in the IA. EFT IND: EFT Indicator. Used for DDIA's. Indicates whether or not the EFT is in effect. Input "1" to turn on the request to the bank. Note: Do not input the EFT codes unless you are authorized to use these CCs. Only ACS, ACSS, CSCO and CCP employees input DDIAs. PAYEE PRIM NAME: Payee Primary Name Line. Enter the employer/levy source name if a PDIA or CTLV. PAYEE CONT NAME: Payee Name Continued. Continue the employer/levy source name here, if needed. PAYEE CARE OF NAME: Payee Care Of Name. Enter a "care of" name if a PDIA or CTLV, if needed. PAYEE STREET: Payee Street Address. Enter the employer/levy source street address if a PDIA or CTLV. PAYEE CITY ST ZIP: Payee City, State and ZIP Code. Enter the employer/levy source city, state, and ZIP Code if a PDIA or CTLV. Note: Leave no spaces in this field.

# IDRS Input of Pre-Assessed IAs and Short Term Payment Plans

Exhibit 5.19.1-8 IDRS Input of Pre-Assessed IAs and Short Term Payment Plans When inputting an IA on an account for which there are no balance due assessments present on the TIF (i.e. when there is no account present or when there is a dummy), CC IAGRE defaults to CC IAPND. This CC does not allow the input of cross-reference accounts. Use the template and instructions below for correct input of IAs, or refer to the IRM 2.4.30-4, Command Code IAPND. Note: If other assessed balance due modules are involved, refer to related information for input of IAs. See Exhibit 5.19.1-6, IDRS Input of IAs, CC IAORG, or Exhibit 5.19.1-7, IDRS Input of IAs, CC IAREV, whichever is appropriate. Figure 5.19.1-5 Command Code IAPND Please click here for the text description of the image. REVIEW ACT: Only appears when pending IA data is already present on the account. If ... Then ... Changing a pending IA Enter "1" Extending a pending IA Enter "2" Cancelling a pending IA Enter "3" AGREEMENT LOCATOR NO: Enter the appropriate ALN for the IA. For additional information, see Exhibit 5.19.1-9, ALNs. TXPYR ULCAO: Taxpayer's Universal Location Code, Area Office (ULCAO) Enter the taxpayer's ULCAO. This identifies the location the taxpayer resides and is available on CC IMFOL definer E (See IRM 2.3.51, Command Code IMFOL) or BMFOL definer E (See IRM 2.3.59, Command Codes BMFOL and BMFOR). For additional information, see the Job Aid for Universal Location Code (ULC) and Area Office (AO). MFT: Identifies the type of form being used. Enter the MFT for the earliest module included on the agreement. TXPD: Tax Period (TXPRD): Identifies the tax period(s) to be included on the agreement. Enter the earliest tax period included on the agreement. AGREED BALANCE DUE: Identifies the agreed balance due amount. Enter the balance due to be included on the agreement. ZIP CD: ZIP Code Identifies the taxpayer's ZIP Code. If ... Then ... Sending a systemic IA confirmation letter Enter the taxpayer's five digit ZIP Code Not sending a systemic IA confirmation letter Leave blank LTR IND: Indicates whether or not Letter 2840-C, CC IAPND, Installment Agreement Confirmation, should generate through input of CC IAPND. If ... Then ... Letter 2840-C, CC IAPND, Installment Agreement Confirmation, should be generated Enter "Y" Letter 2840-C, CC IAPND, Installment Agreement Confirmation, should not be generated Enter "N" Use CC LETER, CC DOALL or the AMS TAC window to send a confirmation letter manually. Example: If there are issues other than the pre-assessed modules to address on a pre-assessed IA, send Letter 2273-C, Installment Agreement Accepted - Terms Explained, (or other appropriate letter). See IRM 5.19.1.2.5, Balance Due Outgoing Correspondence Guidelines. Example: If establishing a pre-assessed Short Term Payment Plan, send Letter 0681-C, Proposal to Pay Later Accepted. BOD PH: Identifies the last four digits of the BOD's phone number to be included on Letter 2840-C, CC IAPND, Installment Agreement Confirmation. Required entry if the LTR indicator value as described in "8" above is "Y" . If ... Then ... The account is BMF or IRAF Enter "0115" The account is IMF Enter "0922" PMT AMTS: Payment Amounts. Enter the payment amount in the first field. Use the second and third payment amount fields for IAs with scheduled increased or decreased payment amounts. USER FEE CODE: Enter the User Fee Code, for the correct code, see Exhibit 5.19.1-11, IA User Fee Codes. USER FEE PAID: Enter the User Fee Paid code, for the correct code, see Exhibit 5.19.1-11, IA User Fee Codes. PAYMENT DATE: Enter the day of the month that payments are due. Note: Only "01" - "28" are valid dates. ORIGINATOR CODE: Identifies the originator of the IA. If ... Then ... Initial CC IAPND, Input the appropriate Originator Code; for additional information, see Exhibit 5.19.1-10, IA Originator Codes. See ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Revised CC IAPND, Input not allowed RUFI: Reduced User Fee Indicator (RUFI). Auto-populated; no action necessary. Identifies whether the taxpayer qualifies for a waiver or reimbursement of the Reduced User Fee Origination Amount. As of January 2008, taxpayers meeting the established low-income criteria are identified systemically. These taxpayers can be identified on: CC IADIS (RUFI = 1) (If previous CC IAPND history) CC ENMOD (Low-Income Indicator (LII) of 1) PAYMENT DUE CYCLES: Identifies the cycle the payment is due. The first payment due cycle must be present; the second and third cycles are optional. If ... And ... Then ... An IA "This space intentionally left blank" Enter at least 3 - 9 weeks from the current cycle for the first payment due cycle. If multiple payment amounts apply in Item "10" above, enter the second and third payment cycles as appropriate A Short Term Payment Plan Between 60 and 90 days Enter 13 weeks from the current cycle for the first payment due cycle. Leave the second and third payment due cycles blank. A Short Term Payment Plan Between 91 and 120 days Enter 17 weeks from the current cycle for the first payment due cycle Short Term Payment Plan Between 121 and 150 days Enter 21 weeks from the current cycle for the first payment due cycle. Leave the second and third payment due cycles blank. Short Term Payment Plan Between 151 and 180 days Enter 26 weeks from the current cycle for the first payment due cycle. Leave the second and third payment due cycles blank. UTMEP/REIM USER FEE: Identifies whether a low-income taxpayer, as defined in Section 6159(f), has self-identified as unable to make electronic payments through a debit instrument by entering into a DDIA. Indicates taxpayer's eligibility for reimbursement of the user fee after completion of the IA. (New field available 1/2019.) Reminder: This field will only allow an entry if the IA Acceptance Date is 4/10/2018 or later, RUFI = "1" , and EFT = "0" . This field will not update if the RUFI = "0" , or EFT = "1" . "Y" - Taxpayer has self-identified as unable to make electronic payments through a debit instrument by entering into a DDIA. Taxpayer will be eligible for reimbursement of the user fee upon completion of their IA. "N" - Taxpayer is able to make electronic payments through a debit instrument by entering into a DDIA, but is choosing not to. (Taxpayer did not self-identify when provided the opportunity.) The IRS has interpreted new section 6159(f) to require that a taxpayer self-identify to qualify for a reimbursement of the reduced user fee(s). Leave blank if the taxpayer was not provided the opportunity to self-identify. Note: See IRM 5.19.1.6.4.6.4(6), Reimbursement of User Fee for Qualifying Low-Income Taxpayers, for more information. Exception: If inputting Short Term Payment Plan, leave blank; not applicable. AGREEMENT REVIEW DATE: Identifies the date the agreement will be reviewed. Leave blank. Exception: If CC IAREV is returned instead of CC IAORG because of a previous agreement, you must update the review date for three years. AGREEMENT ACCEPTANCE DATE: Current date is generated. Identifies the date the IA was accepted. This is the date the computer uses to determine any failure to pay penalty rate. If ... Then ... The IA is immediately input upon acceptance No change to the generated date is necessary. The IA is not immediately input upon acceptance Example: The IA is accepted, but sent to another location for input Change to the agreement acceptance date (cannot be greater than current date, or more than six months prior to current date); Format is YYYYMMDD Note: The agreement acceptance date is not necessarily the date the request was received from the taxpayer; it is the date you have all information needed and make the determination the request is acceptable. Note: If the IA is erroneously defaulted, ensure the original acceptance date is entered here. ASSESS IND: Assessment Indicator. Indicates whether or not a new assessment will suspend the IA. Enter "0" . Note: When using CC IAPND for a pre-assessed module, you do not need to input an indicator of "1" ; the computer updates to ST 60 after the MF notice generates. AGRD SKP: Agreed Skip Code. Indicates whether or not the taxpayer can skip a payment. If ... Then ... An IA Leave blank A Short Term Payment Plan Enter "0" REMIND SUP: Suppress Reminder Notice Indicator. Indicates whether or not the reminder notice should be suppressed. If ... Then ... An IA Leave blank A Short Term Payment Plan Enter "1" REVIEW SUP: Suppress Review Notice Indicator: Indicates whether or not the review notice should be suppressed. Always input "1" in this field. DFLT SUP: Suppress Default Notice Indicator. Indicates whether or not the default notice should be suppressed. If ... Then ... An IA Leave blank A Short Term Payment Plan Enter "1" EFT IND: EFT Indicator. Used for DDIA's. Indicates whether or not the EFT is in effect. Input "1" to turn on the request to the bank. Note: Do not input the EFT codes unless you are authorized to use these CCs. Only ACS, ACSS, CSCO and CCP employees input DDIAs.

# ALNs

Exhibit 5.19.1-9 ALNs All IAs are identified by type and originator. Input the appropriate ALN as defined below. There are two values making up the ALN, defined here as: "XX" and "YY" The "XX" position denotes Initiator/Type of agreement; these values are: "00" : Form 433-D, Installment Agreement, initiated by a territory office on an ACS case. "01" : Campus and toll-free initiated IA. "02" : Area office (Revenue Officer) initiated Form 433-D, Installment Agreement. "03" : DDIAs initiated by any function, but input only by ACS, ACSS, CSCO and CCP. "06" : Examination-initiated IAs. "07" : Submission Processing-initiated IAs. "08" : IAs initiated by other functions. "11" : Form 2159, Payroll Deduction Agreement, initiated by a territory office or ACS. "12" : Territory Office or ACS IA with multiple conditions except for a DDIA. Enter history on CC ENMOD regarding multiple conditions. Exception: When processing such cases, ACS and CSCO use AMS to enter this history, instead of CC ENMOD. "20" : ST 22/24 accounts, call site/CSCO & ACSS. "30" : Regular IA secured as a result of Withholding Compliance Case (WHC). "31" : Simple Payment Plan secured as a result of a Withholding Compliance Case (WHC). "90" : CSCO-initiated IAs, other than ST 22 or 26. "91" : Form 2159, Payroll Deduction Agreement, initiated by CSCO. "92" : CSCO IA with multiple conditions, except for DDIAs. Note: Always use "03" for DDIA cases and enter history on CC ENMOD regarding multiple conditions. "94" : IA requested on Form 9465, Installment Agreement Request, initiated by any function, except for DDIAs. Reminder: ACS, ACSS, CSCO and CCP should always use "03" for DDIAs. "99" : Short Term Payment Plan; this is not an IA. The "YY" position denotes conditions affecting the agreement; these values are: "08" : Continuous Wage Levy, from ACS or a RO. "09" : All other conditions. "12" : PPIA. "15" : Simple Payment Plan (Business Trust Fund), all Functions. "27" : Restricted Interest/Penalty condition present. "32" : Unassessed modules to be included in IA. Note: ALN XX32 must be used when there is at least one assessed module to be included in the IA, plus one or more unassessed modules. Remember to enter an Assessment Indicator of "1" and enter history on AMS to document the unassessed module(s), as shown below. "36" : Simple Payment Plan $25,000 and under. Note: ALN XX36 must be used for Simple Payment Plan $25,000 and under, unless there are multiple conditions or IAT prompts a different ALN. "37" : Simple Payment Plan over $25,000. Note: ALN XX37 must be used for Simple Payment Plan over $25,000, unless there are multiple conditions or IAT prompts a different ALN. "41" : BMF In-Business Deferral Level, for CSCO use only "53" : Report CNC in the event the IA defaults. (Also referred to as a Backup CNC.) "63" : Cross-Reference TIN, ST 63. "66" : File NFTL in event of default. "70" : Secondary taxpayer responsible for Joint Liability. "80" : Manual review and revise payment amounts. "99" : Short Term Payment Plan; this is not an IA. If the current year return is not yet assessed but the anticipated current year liability is to be included in the IA, use ALN "XX32" , this includes current year returns not yet processed, AUR, ASFR or any other pending assessment which is being proposed and is to be included in the IA once the assessment posts. IRM 5.19.1.6.4.15, Pre-Assessed IA Requests. When an IA has more than one condition, use either "12" or "92" in the "XX" position Exception: For a PDIA, use "11" or "91" (based on initiating function). For a DDIA, use "03" . Assign the primary condition "YY" based on the following priorities: "63" "12" "53" "32" "15" "41" Update AMS to reflect pertinent information needed by the IAAL process, such as: Unassessed modules and/or NFTL filing. TC 530 Action Code for reactivation on back-up 53 modules. Multiple Condition Examples and Documentation For an unassessed module on MFT 30, Tax Period 201712, and an assessment of $7,500, input History Item: "UM30201712 $7,500" For a PPIA with a backup 53, where "XX" = the TC 530 action code for TPI reactivation; the values are 24-32, input History Item: "PPIA/CNCXX"

# IA Originator Codes

Exhibit 5.19.1-10 IA Originator Codes The following is a complete list of IA originator codes: Note: When setting up agreements with CC IAREV which are no longer in IA status, 6X, revise the originator code, if appropriate. "10" : Collection Support Function NSIA "11" : Collection Support Function Simple Payment Plan "20" : Collection Field Function NSIA "21" : Collection Field Function Simple Payment Plan "30" : Withholding Compliance NSIA "31" : Withholding Compliance Simple Payment Plan "50" : Collection Walk-in NSIA "51" : Collection Walk-in Simple Payment Plan "55" : Online Agreement (OLA) - Simple Payment Plan "56" : Online Agreement (OLA) - ACS Simple Payment Plan "58" : Field Assistance ICS NSIA "59" : Field Assistance ICS Simple Payment Plan "60" : Examination Division NSIA "61" : Examination Division Simple Payment Plan "70" : Customer Service, Toll-Free NSIA "71" : Customer Service, Toll-Free Simple Payment Plan "72" : CSCO NSIA "73" : CSCO Simple Payment Plan "74" : Customer Service Voice Response Unit, system generated "75" : Compliance ACS NSIA "76" : Compliance ACS Simple Payment Plan "77" : Compliance ACS Voice Response Unit NSIA, system generated "78" : Compliance ACS Voice Response Unit Simple Payment Plan, system generated "80" : Other NSIA "81" : Other Simple Payment Plan "82" : On-Line Payment Agreement, Notice Status "83" : On-Line Payment Agreement, ACS "84" : Special Compliance Program (SCP) in Field - Regular IAs "85" : Special Compliance Program (SCP) in Field - Simple Payment Plan "90" through"98" : Reserved for Vendors "98" : Special Compliance Personnel (SCP) program "99" : Special Compliance Program (SCP) in ACS - Simple Payment Plan

# IA User Fee Codes

Exhibit 5.19.1-11 IA User Fee Codes IA user fee codes must be entered every time any pending or active IA is initiated or revised. CC IADFL and the weekly TDA Analysis program will automatically set the user fee code to "R" , and user fee paid indicator to "N" , reinstatement user fee due, when the IA defaults for any reason. Caution: A user fee is never collected when the account is not previously revised, reinstated or defaulted, and remains in ST 60 continuously prior to March 16, 1995. The input is User Fee Code "O" and User Fee Paid indicator to "W" . See IRM 5.19.1.6.4.6(4), IA Payment Methods and User Fees (UF) Overview, and IRM 5.19.1.6.8.2, OPA User Fees, for tables of current and previous IA user fee rates. Effective January 1, 2017, valid IA user fee codes are as follows: Manual: "O" : Origination User Fee Due/Paid "P" : Reduced Origination User Fee Due/Paid "D" : DDIA Origination User Fee Due/Paid "E" : Reduced DDIA Origination User Fee Due/Paid "R" : Reinstatement User Fee Due/Paid "T" : Reduced Reinstatement User Fee Due/Paid OPA: "Q" : OPA Origination User Fee Due/Paid "N" : OPA Reduced Origination User Fee "F" : OPA DDIA Origination User Fee Due/Paid "G" : OPA Reduced DDIA Origination User Fee "U" : OPA Reinstatement User Fee Due/Paid "S" : OPA Reduced Reinstatement User Fee Note: Taxpayers must establish their IA through OPA to be eligible for the OPA user fees shown above. Valid IA user fee paid indicators are: "N" : Not Paid User Fee. "Y" : Paid User Fee. "W" : Waived User Fee. Example: Continuous Levy or Short Term Payment Plan up to 180 days: User fee code is "O" and the user fee paid indicator is "W" . Example: New IA granted (reduced user fee paid): User fee code is "P" and the user fee paid indicator is "Y" . Example: IA reinstated (user fee not paid): User fee code is "R" and the user fee paid indicator is "N" .

# Referral To Online Payment Plans (OPA/OLA)

Exhibit 5.19.1-12 Referral To Online Payment Plans (OPA/OLA) Do NOT refer the taxpayer to OPA or OLA if any of the following conditions are present on the account: Conditions Precluding Referral Account is assigned to Private Collection Agency – an unreversed TC 971 AC 054 is present on the account. Advise the taxpayer they must work directly with the PCA and provide the PCA phone number. Taxpayer has AAB over $50,000. See IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs), and IRM 5.19.1.6.4.1, Determining Appropriate IA. Taxpayer has open TDIs or unresolved unfiled returns within the last 1 year. See IRM 5.19.1.4.4.1, Full Compliance Check, or IRM 5.19.1.4.4.1.1, Express Filing Compliance Check, as applicable. Exception: Taxpayers with unresolved unfiled returns (not TDIs) can request a short-term payment plan via OPA. Module has restricted FTP Penalty or Interest Freeze Codes: – I or G –. See IRM 5.19.1.3.2.1(2), General Transfer and Referral Information. Taxpayer has a cross-referenced account with IMF/BMF tax module present with debit balance. See IRM 5.19.1.6.4.4, IMF/BMF Related Accounts If the account needs to be mirrored. See IRM 5.19.1.6.7, Mirroring Accounts. If the account must be manually monitored. See IRM 5.19.1.6.6, Manually Monitored Installment Agreement (MMIA). If the taxpayer requests a Payroll Deduction Agreement. See IRM 5.19.1.6.4.14, Form 2159, Payroll Deduction Agreement. Freeze Codes: M – (Account transfer out freeze). I – (Credit Interest Restriction). – A (Duplicate Return). – J (Math Error). See IRM 5.19.1.3.2.1(2), General Transfer and Referral Information. Innocent Spouse Pending: Unreversed TC 971 AC 065. See IRM 5.19.1.5.18, Innocent Spouse. Bankruptcy Pending: Module in ST 72. Freeze Code: – V. Unreversed TC 520 with CC 83/85-89 or 60-67. See IRM 5.19.1.5.2, Insolvency Issues. OIC Pending: Module in ST 71. Freeze Code: – Y. Unreversed TC 480 or 780. See IRM 5.19.17.3, Offer In Compromise (OIC) Procedures. Claim Pending: Module with unreversed TC 470. See IRM 5.19.1.4.3, Determine Correct Liability. ID Theft-Data Loss: Unreversed TC 971 AC 505 with incident number other than CR20170228961 and a secondary date of 01/31/2017. See IRM 25.23.2.10, Get Transcript Breach, IRM 25.23.2.11, Get an Electronic Filing PIN Incident – How to Identify These Accounts, and IRM 25.23.2.13, Incident Numbers CR20170421067 and LR20170421067. Also, see IRM 25.23.2.12, Free Application for Federal Student Aid (FAFSA) Breach. Disabled accounts: A TC 971 AC 527 indicates an account is disabled. The taxpayer cannot create a Secure Access account. See IRM 25.23.2.8.6, Disabled Online Accounts TC 971 AC 527. CC MFREQ (or CC RECON) module(s). See IRM 5.19.1.6.4.5, Account Statuses Affecting IAs. Proposed IA includes tiered payment amounts. Proposed IA contains both assessed and unassessed modules (including adding an unassessed module to an existing IA on assessed balances). Proposed IA is for NSIA or PPIA. Revisions when the agreement was established or revised through OPA or VBD in the last 180 days, except if the taxpayer is revising a non-DDIA to a DDIA.

# Installment Agreement Table

Exhibit 5.19.1-13 Installment Agreement Table The following table provides a summary of IAs "This space intentionally left blank" Guaranteed (IMF Only) Simple Payment Plan Simple Payment Plan (Business Trust Fund) NSIA PPIA Type of Tax Owed IMF Income Tax Only IMF, BMF Non Trust Fund, OOB Sole Proprietor Business Trust Fund IMF, BMF OOB Sole Proprietor IMF, BMF OOB Sole Proprietor Maximum AAB $10,000 (excluding penalties and interest) $50,000 $25,000 $100,000 (FA – IMF & BMF OOB Sole Proprietor) $250,000 (CSCO – IMF & BMF OOB Sole Proprietor) $999,999 (ACS and ACSS – IMF & BMF OOB Sole Proprietor $100,000 (FA – IMF & BMF OOB Sole Proprietor) $250,000 (CSCO – IMF & BMF OOB Sole Proprietor) $999, 999 (ACS and ACSS – IMF & BMF OOB Sole Proprietor) Terms and Duration Fully paid in 36 months, including accruals, by CSED Fully paid including accruals, by CSED Fully paid including accruals, by CSED Fully paid by CSED None (Until CSED expires) CIS Required No No No No, unless the Exception in IRM 5.19.1.6.4(10) applies. See IRM 5.19.1.6.4(10)(a), Payment Plan/Installment Agreements (IAs) or the AAB is more than $250,000. Yes, with a Financial Review every 2 years NFTL Determination Required No No No Yes Yes DDIA or PDIA Required No No No No No, unless IA defaulted in past 24 months and TP has a bank account or job Managerial Approval No No No Yes Yes, if AAB is more than $25,000 Reference IRM 5.19.1.2.6, Case Processing Authority Levels, and IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs) IRM 5.19.1.2.6, Case Processing Authority Levels, and IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs) IRM 5.19.1.2.6, Case Processing Authority Levels, and IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs) IRM 5.19.1.2.6, Case Processing Authority Levels, and IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs) IRM 5.19.1.2.6, Case Processing Authority Levels, and IRM 5.19.1.6.4, Payment Plan/Installment Agreements (IAs)