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(10) IRM 5.19.18.5.10.2(3) - Added reminder to refer to IRM 5.19.1.2.2.3 for guidance on referring taxpayers to TAS if the taxpayer says that they are experiencing an economic hardship or asks for assistance in resolving their tax problems.

Added reminder to advise taxpayer of their right to appeal under the Collection Appeal Program (CAP) when they disagree with a levy action.

(1) IRM 5.19.18.1 is revised to include internal control information.

(2) IRM 5.19.18.4 (7) - Revised exception to note that employees should only transfer FERDI callers who have a cross-referenced EIN when they are in-business and have an unresolved collection issue (TDA/TDI).

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(13) IPU 17U1207 issued IRM 5.19.18.5.4.1(2) - Added instruction to F4 inventory processing to review the AMS comments to determine if the manual levy process has been completed on accounts with restricted interest modules.(5) IRM 5.19.18.5.5.2(4) - Clarified paragraph regarding military retirees who are excluded from FPLP. (7) IRM 5.19.18.5.4.1(7) - Added reminder to follow guidelines in IRM 5.19.9.3.5.1 when determining whether a paper levy is preferable to the FPLP levy.(8) IRM 5.19.18.5.7(4) - Inserted new paragraph with procedures to follow when a taxpayer receiving military retired pay was previously subject to FPLP. (9) IRM 5.19.18.5.10(8) - Added reminder to refer to IRM 5.19.1.2.2.3 for guidance on referring taxpayers to TAS if the taxpayer says that they are experiencing an economic hardship or asks for assistance in resolving their tax problems.(3) IRM 5.19.4.1.1 - Updated TAS referral section to include information about the Taxpayer Bill of Rights (TBOR).(4) IRM 5.19.18.5(4) - Added bullet stating that TAS OAR/Hold requests are assigned to S7.To help personalize content, tailor and measure ads, and provide a safer experience, we use cookies.

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