Internal Revenue Manual

Miscellaneous Collection Procedures

Remittances, Form 809 and Designated Payments

Safety, Security, and Control

Jeopardy, Termination, Quick and Prompt Assessments

Balancing Civil and Criminal Cases

Government Agencies, Federal Employees/Retirees, Military Personnel and Department of Defense Employees

Courtesy Investigations

Collection Appeal Rights

Taxpayer Contacts

Delinquent Return Investigations

Cases Requiring Special Handling

Field Collection Techniques and Other Assignments

Abatements, Reconsiderations and Adjustments

Locating Taxpayers and their Assets

Collection Statute Expiration

Collection Inventory

Collecting from Limited Liability Companies

Disclosure

Taxpayer Representation

Third-Party Payer Arrangements for Employment Taxes

IDRS and Data Security for Collection

Identity Theft for Collection Employees

Petition for Remission Program

Whistleblower Claims in Field Collection

Field Collection Fraud Development