The Tax Collection Manual

IRS tax issues can be the bane of our existence. The tax office of your local income tax preparer is often the best place to find relief. If you wish to learn as much as you can from authoritative tax collection sources, look at the IRS’ own publications. One such tax collection source is the Internal Revenue Manual (IRM) published by the federal government. How the government may go about resolving your tax problems is explained in the Manual. The IRM contain the policies, procedures, instructions, guidelines, and delegations of authority which direct the operation and administration of the Internal Revenue Service’s tax collection arm. Topics include tax administration, personnel and office management, and others. Below is a list of the topics covered in “Part Five Collecting Process“:

5.1 General Collecting Procedures
5.2 Reports
5.3 Entity Case Management System (ENTITY)

5.4 Case Processing
5.5 Insolvencies, Decedents Estates and Estate Taxes
5.6 Collateral Agreements
5.7 Trust Fund Compliance
5.8 Offer in Compromise
5.9 Bankruptcy
5.10 Seizure and Sale
5.11 Notice of Levy
5.12 Federal Tax Liens
5.13 Collection Quality Measurement
5.14 Installment Agreements
5.15 Financial Analysis
5.16 Currently Not Collectible
5.17 Legal Reference Guide for Revenue Officers
5.18 Liability Determination
5.19 Liability Collection
5.20 Abusive Tax Avoidance Transactions
Tax help is available from a qualified tax attorney in Los Angeles, California. Call Mitchell A. Port, Esq. at 310.559.5259 to discuss your tax problems.