![]() Program Reports: Collection managers utilize reports generated from the Integrated Collection System (ICS) and the ENTITY Case Management System to monitor and track inventory assignments and timely and appropriate case actions. Collection Policy performs periodic program reviews to identify trends and opportunities for improvement. Group managers perform annual and periodic case and performance reviews as described in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid. Group managers participate in one or more Embedded Quality (EQ) consistency reviews each year to assist in rating EQ attributes. ![]() Program Reviews: Operational reviews are conducted by the Collection Area Directors and Territory Managers annually to evaluate program delivery and conformance to administrative and program requirements. SB/SE revenue officers, Collection management officials, and other IRS Collection personnel. This supersedes IRM 5.15.1 dated July 24, 2019. Updated the sentence in (1) to clarify that bills paid from commingled funds/joint checking account applies to joint shared household expenses in general and changed format to correct unnecessary page breaks per IRM 1.11.2.3.1(3)Īdded source information for the CDW Knowledge Graph Environment (CKGE).Īdded information on requesting Foreign Account Tax Compliance Act (FATCA).Īdded a note under the life insurance sections to address the sale of a life insurance policy.Ĭhanges made to format to correct block paras, make tables 508 compliant per required guidance in IRM 1.11.2.3.1(3).Ĭorrected the language in the title from the word “invalid“ to Dependent Care (For care of the elderly, handicapped, or otherwise disabled)Īdded information on utilizing Foreign Account Tax Compliance Act (FATCA) research to determine and verify the taxpayer’s ability to pay.Īdded a note to address the sale of a life insurance policy.Įditorial changes throughout the IRM to correct citations with italicized titles, broken links, and IRM references.Ĭhanged the mention of the “Service” and replaced with the “IRS” and changed capitalizations based on IRS Style Guide rules. This includes examples of substantiations. Revised section to remove unnecessary breaks and split paras to conform with the guidelines in IRM 1.11.2.3.1 which created newly created paras for IRM 5.15.1.2(3), (4), & (15). Exhibit 5.15.1-2 Financial Analysis: Online Access to the Allowable Expense Tables (Reference 5.15.1)Īdded Counsel recommended approved language on The Taxpayer Bill of Rights (TBOR).Exhibit 5.15.1-1 Questions and Answers to Assist in Financial Analysis.5.15.1.33 Accounts and Notes Receivable.5.15.1.32 Mortgage and Real Estate Loans.5.15.1.30 Motor Vehicles, Aircraft and Vessels.5.15.1.29 Furniture, Fixtures, and Personal Effects. ![]() 5.15.1.28 Retirement or Profit Sharing Plans. ![]()
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