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Monthly IA Trend Report. Sourced from the Collection Activity Report (CAR), Case Resolution Alternative (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 are addressed.
Group managers, leads, and on-the-job instructors (OJIs) use the Embedded Quality Review System (EQRS). EQRS is used to evaluate employee performance and provide feedback. National Quality reviewers use the National Quality Review System (NQRS). NQRS ensures compliance with this IRM. NQRS data is used to report the official organizational business-quality results. The Data Collection Instrument (DCI) is used to capture case reviews for both EQRS and NQRS.
The Integrated Collection System (ICS) is a case management system that supports SBSE revenue officers (ROs) in working delinquent tax cases. In every case, the file must show that the disposition method selected is consistent with the facts and circumstances outlined in the case, the IRM, and other official guidance. Certain actions taken by ICS users generate systemic approval requests to the manager. All Non-Streamlined Installment Agreement (NSIA) case dispositions require managerial approval (except Guaranteed IAs.)
The Integrated Data Retrieval System (IDRS) is used to monitor most IAs for timely payments on accounts, as well as to determine whether taxpayers remain in compliance with filing and paying requirements. IDRS programming also requires that all open balance due modules on IDRS in a notice or collection status are included when an IA is input.
Collection group managers are responsible for the quality of work performed by the employees they supervise in accordance with IRM 5.13.1, Collection Quality Measurement, Embedded Quality Collection Field Organizations Administrative Guidelines. Managers are required to follow program management procedures and controls addressed in IRM 1.4.50, Resources Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid.
The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see -bill-of-rights and IRM 1.2.1.2.36, Policy Statement 1-236.
If the taxpayers qualify for a Guaranteed, Streamlined, or In Business Trust Fund Express agreement, and request such an agreement, even if the taxpayers can pay the liability in full (see IRM 5.14.5, Streamlined, Guaranteed, and In-Business Trust Fund Express Installment Agreements), the request will be granted.
Taxpayers with aggregate individual income tax liabilities of $10,000 or less (excluding penalties, interest, and additions) may qualify for guaranteed IAs if the taxpayers meet all requirements. See IRM 5.14.5.3, Guaranteed Installment Agreements, for additional information. Taxpayers with an aggregate unpaid balance of assessment (the CC SUMRY balance) equal to $50,000 or less may qualify for Streamlined Agreements. The unpaid balance of assessment includes tax and assessed interest and penalties. It does not include accrued interest and penalty. See IRM 5.14.5.2, Streamlined Installment Agreements, for additional information.
Direct Debit installment agreements - If the taxpayers maintain a checking account, you should encourage them to take advantage of the direct debit installment agreement. See IRM 5.14.10.4, Direct Debit Installment Agreements, for Direct Debit procedures.
Payroll Deduction installment agreements - If the taxpayers will not agree to a direct debit installment agreement, encourage them to take advantage of the payroll deduction agreement. See IRM 5.14.10.2, Payroll Deduction Agreements, for Payroll Deduction procedures.
Certain taxpayers who enter into IAs and file timely will have the failure to pay penalty reduced from a half to a quarter percent per month for any month in which an installment agreement is in effect until the 25% maximum aggregate rate is reached. (IRM 5.14.1.3 describes necessary inputs for TC 971 action codes.) Input of TC 971 AC 063 reduces failure to pay penalty from one half (0.5) to one quarter (0.25) percent per month if all of the following conditions are met:
Individual taxpayers qualified as low-income (for purposes of the IA user fees) get a reduced fee of $43. This $43 low-income fee may be waived or reimbursed if certain conditions are met. The low-income fee of $43 may be charged to taxpayers based on the Reduced User Fee Indicator (RUFI) on Master File, as indicated by a RUFI>1. Advise the taxpayers that they are low-income, for IA user fee purposes, if their adjusted gross income (AGI), as reported on their most recently filed tax return, that is at or below 250 percent of the FHHSG, the user fee will be reduced. Advise the taxpayers that if they feel that their AGI would qualify them for low-income status, they may apply using Form 13844, Application For Reduced User Fee For Installment Agreements, available at www.irs.gov or by phone at 1-800-829-3676. Low-income status for IA user fees applies only to individuals (not partnerships or corporations). Taxpayers will be informed of their right to apply for low-income status in the installment agreement acceptance letter. Inform taxpayers that Form 13844 must be submitted within 30 days of the date on the IA acceptance letter. The contact employee will not make the determination of whether taxpayers qualify for low-income status; that determination will be made when the Form 13844, Application For Reduced User Fee For Installment Agreements, is processed and validated. Once the IRS determines that taxpayers qualify as low-income, any amount of the fee collected in excess of $43 will be credited against taxpayers' Internal Revenue Code liabilities and thereby will reduce the amount of interest and penalties that might otherwise accrue.
Penalties and interest continue to accrue on unpaid liabilities. Provide taxpayers with current percentage amounts and interest rates. If taxpayers request further information regarding penalties and interest, IRM 20.1, Penalty Handbook, provides rates for IRC 6651(a)(1), "failure to file" and IRC 6651(a)(2), "failure to pay" additions to tax. SERP website provides interest rates and tables: SERP - Interest Rates.
A Notice of Federal Tax Lien (NFTL) may be filed in certain circumstances. IRM 5.14.1.4.3, Notice of Federal Tax Lien and Installment Agreements, provides instructions on determining when to file a request for an NFTL.
Taxpayers have the right to appeal proposed terminations of IAs, terminations of IAs, proposed rejection of IAs or rejection of IAs. Refer to IRM 5.14.9, Routine and Manually Monitored Installment Agreements Dispositions, Independent Review and Appeals, when considering terminating an IA.
IRC 6502(a)(2)(A) provides that statutory periods for collection may be extended in connection with granting IAs. However, it is the policy of the IRS that CSED extensions are permitted only in conjunction with Partial Payment Installment Agreements (PPIAs) and only in certain situations. See IRM 5.14.2.2.3, Waiver Procedures for Partial Payment Installment Agreements.
Proposals to enter into IAs may result from letters, phone contacts, voice mail, e-mail, or other communications between taxpayers and IRS personnel. If proposals to enter into IAs are received by e-mail, do not respond by e-mail. E-mail responses violate the IRS Security Policy. In addition, do not solicit e-mails from taxpayers regarding IAs, or other tax collection or examination issues. All taxpayers have the right to request IAs. Requests for IAs, including those on unassessed/pre-assessed modules, will be noted in the ICS case history, and must be identified on IDRS within 24 hours.
These inputs must be made within 24 hours of the request for, and identification of, IAs or pending agreements. These codes prevent enforcement (levy) actions. See IRM 5.14.1.5, Levy Restrictions and Installment Agreements. The inputs must be generated for the appropriate periods using the ICS application by selecting the "COLLECTION ACTIVITIES" menu from the Case Summary screen; then selecting "INSTALLMENT AGREEMENT"; and then selecting the proper code for input (either "GENERATE TC971/972 AC043" or "GENERATE TC971 AC063").
Do not input an additional TC 971 AC 043 if there is already an unreversed TC 971 AC 043 on the tax module (A TC 971 AC 043 can be reversed by either a TC 972 AC 043 or a TC 971 AC 063.) Refer to IRM 5.14.1.3.1(1)(f) to determine if a reversal of a prior TC 971 AC 043 is necessary before inputting another TC 971 AC 043 for a new pending IA. Also, see IRM 5.14.1.3.1(1), Cases Received From ACS or campuses, for more information.
In order for the IRS to process an IA request (to identify a pending IA), the taxpayer must provide specific information. Also, if the information in (a) through (d) below is provided, but it is determined that the agreement request was made to delay collection action, accounts should not be identified as being in pending IA status. See IRM 5.14.3.3, Installment Agreement Requests Made to Delay Collection Action. To identify accounts as pending IAs, taxpayers must: 0852c4b9a8
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