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This section provides procedural guidance to be followed by Field revenue officers when contacting taxpayers during civil law enforcement investigations to collect delinquent tax and secure delinquent returns. Revenue officers must contact taxpayers and/or their representatives during investigations. The guidelines in this section provide the procedures to be followed before, during, and after these contacts. They provide the basis for effective contact that protects taxpayer rights and the safety and security of taxpayers and revenue officers during contacts.

The following authorities provide the basis for these guidelines:

Director, Collection has executive oversight for all Collection programs.

Director, Headquarters Collection has executive oversight for all Headquarters Collection programs.

Director, Collection Policy is responsible for the policies and procedures in this IRM.

Director, Field Collection, has executive oversight for all Field Collection programs.

Field Collection area directors, field compliance managers and group managers are responsible for ensuring compliance by field personnel with these procedures.

Revenue officers are responsible for reading and implementing the procedures listed in this IRM.

Program Reviews: Operational reviews are conducted by the Collection area directors and field compliance managers (FCM) annually to evaluate program delivery and conformance to administrative and program requirements. Group managers participate in one or more Embedded Quality (EQ) consistency reviews each year to assist in rating EQ attributes. Group managers perform annual and periodic case and performance reviews as described in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Field Compliance Manager, and Area Director Operational Aid. Collection Policy performs periodic program reviews to identify trends and opportunities for improvement.

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. Reports from the Embedded Quality Review system provide review information for managerial use in guiding revenue officers to promote timeliness, effectiveness, and accuracy of case actions.

Program Effectiveness: National quality reviews and consistency reviews are routinely conducted to measure program consistency, effectiveness in case actions, and compliance with policy and procedures. Trends reported in these reviews are used to promote and improve program effectiveness. Trends, recommendations and corrective actions issued during the course of program and operational reviews are used to identify opportunities for improvement and achieve program goals.

Collection managers verify program and procedural compliance by conducting case consultations, case reviews, performance reviews, and security reviews. Prescribed internal controls are detailed in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Field Compliance Manager and Area Director Operational Aid, which communicates responsibility to Collection managers for promoting quality case work and required internal controls. The ICS, ENTITY Case Management, Embedded Quality Review, and National Quality Review Systems provide the case access, data, and reports used by managers to monitor internal controls.

The following acronyms and terms are used in this chapter:

IRM resources include:

Web resources include:

An initial contact action is:

When issuing a Letter 725-B or Letter 725-D, the appointment should be scheduled within the timeframe contained in IRM 5.1.10.3 (3). The Letter 725-B or Letter 725-D mailing date must provide for enough time to allow the taxpayer or representative to receive the letter and confirm the scheduled appointment. The following will meet a timely initial contact action if completed within the timeframe listed in IRM 5.1.10.3 (3):

The initial contact time frames in IRM 5.1.10.3 (3) were established as guidance for revenue officers throughout the IRS. Document the ICS history with the reason for any delay.

ICS Notifications of when the initial contact due date expires are issued two weeks prior to and on the day of expiration if no action is taken. To ensure that ICS registers the timely initial contact action, document ICS by using the Taxpayer Contact pick list with the appropriate Contact Type (see IRM 5.1.10.8 (2) regarding mandatory use of the ICS pick list) to document the initial contact action.

IRM 5.12.2, Notice of Lien Determinations, contains the requirements for making an NFTL determination. Prior to filing an NFTL, revenue officers are required to make reasonable efforts to advise the taxpayer an NFTL may be filed and notify them of their appeal rights (see IRM 5.12.2.2). If an NFTL determination is necessary, IRM 5.12.2.3.2 requires the determination be made within 10 days of a timely actual or attempted contact or the date initial contact was due, whichever is earlier (30 days for taxpayers residing outside the U.S.). It may not be appropriate to advise the taxpayer an NFTL may be filed during an initial contact that does not involve conducting the initial investigative interview. In the following initial contacts the revenue officer should consider deferring the filing of the NFTL by 10 calendar days after the date the initial investigative interview is scheduled (or 30 days for taxpayers residing outside the U.S.):

An effective initial investigative interview is the cornerstone to a timely and appropriate case resolution. To be efficient in your case approach and resolution strategy, create and follow a clear plan of action, and schedule simultaneous case actions where appropriate.

Conduct the initial investigative interview during the following types of contacts:

Revenue officers will attempt to secure, review, and discuss financial statements during the initial investigative interview. If you are unable to secure a financial statement during the initial investigative interview, attempt to secure as much preliminary information as possible, e.g., verify receipt of Pub 1, returns due, number of employees, payroll, asset and income information, levy sources, etc. Revenue officers must use the appropriate ICS Taxpayer Contact pick list submenu to document their attempt to secure financial information during the initial investigative interview and in subsequent contacts with the taxpayer, see IRM 5.1.10.8 (2). If no safety concerns are identified during the initial investigative interview schedule an appointment at the taxpayer¡¯s location or representative¡¯s office to secure a Collection Information Statement or other necessary financial information. If a potential safety risk is identified and documented, an appointment should be scheduled at the revenue officer¡¯s post of duty, or the financial statement may be secured by phone or correspondence. For additional guidance regarding securing financial statements, refer to IRM 5.15.1.2.

During the initial investigative interview with a taxpayer,

If the taxpayer is unable to comply with the above, proceed as follows:

If the case is not resolved during the initial investigative interview, discuss a realistic plan for case resolution with the taxpayer, establish and document a plan for resolving the case, such as: full pay (FP) by a specified date, installment agreement (IA), etc. This plan may be updated when it changes. For example, a plan to resolve a case as CNC (hardship) may change to FP when significant assets and/or income are discovered. Schedule appropriate follow-up dates that move the case toward resolution.

Routinely keep taxpayers informed of the status and resolution of their cases, and advise them that they will receive annual notices of taxes still owing until all taxes are paid in full, even if they are currently working with an IRS employee.

When the taxpayer is required to take action such as file returns, provide information, or pay the balance, explain and document the following:

When appropriate, issue Letter 1058, Notice of Intent to Levy and Notice of Your Right to a Hearing, and all required enclosures. Typically, the letter is delivered when a deadline is set for the taxpayer to take a specific action. (See IRM 5.11.1.3 for other factors related to delivering L-1058.) Use discretion when issuing the L-1058 on initial contact with an IMF-only balance due taxpayer.

Take the following additional actions when contacting a corporation for unpaid trust fund taxes:

Take the following additional actions when contacting a sole proprietor or partnership:

Take the following additional actions when contacting a limited liability company (LLC) (see IRM 5.1.21, Collecting from Limited Liability Companies, for a comprehensive discussion of the treatment of LLCs with respect to Collection):

Some contacts cannot be made without the prior consent of the taxpayer or the permission of a court of competent jurisdiction. These include the following:

Employees can generally assume that it is convenient to contact the taxpayer after 8:00 a.m. and before 9:00 p.m. local time Monday through Friday, unless there is reason to know otherwise.

Take all necessary precautions to protect your safety and security when in the field. (See IRM 5.1.3, Safety, Security, and Control.) Some considerations for personal safety include:

Do not make contact with third parties until the 46th day after advance third-party notice requirements have been met.

The following guidance for entering areas with posted "No Trespassing" signs addresses what is legally permissible in terms of federal, state and local laws. obÌåÓýever, Collection field work by its very nature demands the exercise of common sense and good judgment. Beyond what is legally permitted, your safety and the safety of taxpayers must be the highest priority in deciding how to approach the following situations. If the circumstances you encounter make you significantly concerned for your safety, leave and request the assistance of a TIGTA agent to accompany you on a second attempt to contact the taxpayer. ( See IRM 5.1.3.5.1, When to Request Armed Escort.) Document the ICS history accordingly.

For gated multi-residence properties with security personnel on site, request the taxpayer notify the appropriate security personnel of your need to enter the gated area when scheduling the meeting. If the security guard denies access, ask them to contact the taxpayer to authorize access. If making an unannounced visit to deliver a summons or other document requiring personal service ask to speak to the guard¡¯s supervisor and request access through the supervisor. If unable to speak to the guard¡¯s supervisor or if the supervisor also denies access, secure the telephone number of the management office or officer of the multi-residence property, for example a condominium association officer, and request access through this source.

If making an unannounced visit to a gated multi-residence property without security personnel on site, attempt to locate information about the management of the multi-residence property, for example, a condominium association officer, and request access through this source.

For gated single dwellings with or without security personnel, summonses and other letters and documents may be delivered to the security guard on site or taped to the entry gate, door or fence.

Exhibit 5.1.10-1 provides sample language that may be used in a letter provided to security personnel in the event that they want a documented explanation of the IRS purpose in wishing to contact the taxpayer.

It is IRS policy not to use methods which are threatening or harassing to the public. See Policy Statement 1-1, (found in IRM 1.2.1). IRC 6304 prohibits employees from harassing, oppressing, or abusing any person in connection with the collection of any unpaid tax.

The following actions are considered violations:

At times, third party contact by telephone may result in obtaining information with respect to the determination or collection of the taxpayer's liability, such as a levy source. In such instances, you should identify yourself as an IRS employee and follow third party contact procedures, including the reprisal determination. Do not initiate any third-party contacts until the 46th day following the date that advance notice of third-party contacts was provided. (See IRM 25.27.1, Third Party Contact Program, for general IRC 7602(c) procedures to follow when contacting anyone other than the taxpayer regarding the determination or collection of the taxpayer's tax liability, and IRM 5.1.1.12, Third Party Contacts for Collection-specific procedures related to third party contacts.)

When you attempt to contact a taxpayer by telephone and someone other than the taxpayer answers the phone, do not identify yourself as an IRS employee or state the reason for the attempted contact. obÌåÓýever, if you seek information about the taxpayer from the person who answered the phone that may help in determining or collecting the liability, follow third party contact procedures and make a reprisal determination. Follow the guidelines in IRM 10.5.1.6.7.2, Answering Machine or Voicemail, for leaving messages involving confidential information on answering machines/voice mail when trying to contact taxpayers or their representatives.

The use of cellular and cordless devices carries certain inherent security vulnerabilities. Precautions must be taken when discussing sensitive taxpayer information using these devices. Refer to IRM 10.5.1.6.7.1, Cell Phone and Cordless Device, for guidelines on communications of sensitive but unclassified information. Classified information should never be discussed using a cellular or cordless phone.

When a taxpayer states they have been the victim of identity theft, follow the guidelines in IRM 5.1.28, Identity Theft for Collection Employees, for standard documentation requirements and detailed procedures for resolving the case. Also, see IRM 25.23.2, Identity Protection and Victim Assistance - General Case Processing.

If a taxpayer states during any interview that they wish to consult with an authorized representative, the employee will suspend the interview to permit such consultation regardless of whether the taxpayer answered one or more questions. If the taxpayer states they need to speak with an accountant, attorney, or other professional about their financial condition or status of delinquent returns you must verify whether the taxpayer wishes to have that person represent them and suspend the interview if they do. Document the taxpayer¡¯s intent on whether they want to secure representation or continue the interview in the ICS history. If the interview is suspended, allow a minimum of 10 business days for the consultation with an authorized representative. The employee should inform the taxpayer of the consequences if the representative fails to contact the employee within the time allowed. Form 9297 should be prepared and delivered to the taxpayer.

While an interview may be suspended, there are situations when collection should not be delayed, such as:

The taxpayer has the right to make an audio recording of an in-person interview, when the interview relates to the determination or collection of tax.

The right to make an audio recording does not extend to telephone interviews. If you become aware that a taxpayer or representative is recording or attempts to record a telephone conversation, advise the taxpayer or representative that the recording must be stopped. If the recording is not stopped, politely terminate the call, and document the case file accordingly. (For additional guidance see IRM 5.1.12.3, Taxpayer Recording of Interviews).

The taxpayer does not have a right to make a video recording of an in-person interview. If you become aware of or suspect the taxpayer may be making a video recording of an interview follow the guidance in IRM 5.1.12.3.6, Video Recording During a Taxpayer Interview, to terminate the interview and attempt to reschedule the meeting. Revenue officers must not conduct an interview through a surveillance system which may be video and/or audio recorded.

Taxpayers have the right to be represented in their tax matters by the following:

If the taxpayer has a representative, secure a written power of attorney. Form 2848, Power of Attorney and Declaration of Representative, may be used. A taxpayer may authorize the IRS to provide confidential tax return information to a third party designated on Form 8821, Tax Information Authorization, but this form does not authorize the third party to represent the taxpayer. For detailed information on taxpayer representation and disclosure to a designee, see IRM 5.1.23.5, Processing a Third Party Authorization, and IRM 11.3.3, Disclosure to Designees and Practitioners.

IRC 6304(a)(2) prohibits direct communication with a taxpayer if they are represented by any person authorized to practice before the Internal Revenue Service. If a valid Form 2848 is on file and covers all open periods contact must be made with the representative. If all open periods are not reflected on the Form 2848 contact may be made with the taxpayer to update Form 2848 and validate representation. To validate representation, issue Letter 725-B with Letter 5427, Incomplete Power of Attorney, to schedule a phone appointment with a taxpayer, do not include Form 9297 or warn of enforcement when requesting an updated Form 2848 from the taxpayer. If there is a prior revenue officer assignment history then one attempt may be made to contact the taxpayer by telephone to validate representation, if the attempt to make phone contact is unsuccessful issue a Letter 725-B to schedule a phone appointment. There is no requirement to delay contact with a representative on the covered periods; however, when conducting the initial investigative interview with the representative do not request an updated Form 2848 and exercise caution not to disclose tax information for the non-covered periods.

The decision to contact a taxpayer to validate representation or contact the representative to conduct the initial investigative interview when all open periods are not included on Form 2848 will depend on the case circumstances. Factors to consider include past experience with the same case, age of the periods covered by Form 2848, the number of open periods that are not covered by Form 2848, etc. Revenue officers have discretion to contact the representative for the covered periods or to validate representation with the taxpayer for the non-covered periods when taking their initial contact actions. Take the following actions if all open periods are not covered by Form 2848:

Unenrolled return preparers are not permitted and should not be allowed to act as a taxpayer representative before Collection, see IRM 5.1.23.4.1.1.

Students and law graduates at Low Income Taxpayer Clinics (LITCs) or Student Tax Clinic Programs (STCPs) may represent taxpayers under a special appearance authorization issued by the Director, Low Income Taxpayer Clinic Program Office, Taxpayer Advocate Service (TAS). See Delegation Order 25-18 (Rev. 4) (effective April 8, 2021). See IRM 1.2.2.14.18. Subject to any limitations set forth in the special appearance authorization, they may fully represent taxpayers before any IRS office and are eligible to perform any and all acts listed on a properly executed Form 2848. The instructions to Form 2848 require that such students and law graduates must attach a copy of the letter from TAS authorizing practice before the Internal Revenue Service.

Taxpayers generally have the right to designate the application of voluntary payments to their accounts.

Taxpayers are entitled to request and receive receipts for any payments made on their accounts, whether in current or delinquent status.

Taxpayers have the right to submit an offer to compromise a tax liability. See IRM 5.8, Offer in Compromise.

A taxpayer may have a right to an installment agreement. See IRM 5.14, Installment Agreements.

Taxpayers may request that their case be transferred to another IRS office. Generally, such requests will be honored if the taxpayer has a valid reason.

Taxpayers have the right to contact TAS at any time during the collection process, especially if they are experiencing, or will experience, a financial hardship as a result of the IRS¡¯s actions. Revenue officers must provide Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) and explain a taxpayer¡¯s right to seek help from TAS.

Taxpayers have the right to request a list of third-party contacts from the IRS at any time. The request can be made either verbally or in writing. See IRM 25.27.1.5, Providing Taxpayers with TPC List.

The Privacy Act of 1974 (5 U.S.C. 552a) creates a series of requirements governing the record-keeping practices of federal agencies, as they relate to the collection, maintenance, and disclosure of information pertaining to individuals. The statute also provides individuals with certain rights of access to agency records pertaining to them. For a more detailed discussion of IRS implementation of the Privacy Act, and IRS employee responsibilities under the statute, see IRM 10.5.6.2, Privacy Act General Provisions (formerly IRM 11.3.14), and IRM 10.5.6.7, Privacy Act Accounting for Disclosures (formerly IRM 11.3.19).

Taxpayers seeking access to records pertaining to an open case should, to the extent possible, be given access to their records as part of the normal administrative process without having to resort to a formal Privacy Act or Freedom of Information Act (5 U.S.C. 552) request. obÌåÓýever, when a taxpayer insists upon the more formalized procedures of the Privacy Act or the Freedom of Information Act, the taxpayer should be directed to the disclosure office having responsibility for the records. Any written request received by Collection personnel which cites the Privacy Act or Freedom of Information Act should be forwarded to the appropriate disclosure office for handling in accordance with the provisions of IRM 11.3, Disclosure of Official Information.

Although taxpayers have certain rights of access to agency records under the Privacy Act, as well as the Freedom of Information Act, returns and return information are confidential in accordance with IRC 6103(a) Returns and return information shall be disclosed only as authorized by IRC 6103 and the underlying Treasury Regulations.

Collection employees are authorized by IRC 6103(k)(6) and Treasury Regulation 301.6103(k)(6)-1 to disclose return information to the extent necessary to obtain information which may be related to a Collection investigation and which is not otherwise reasonably available. No special permission or authorization is needed to make investigative disclosures under the circumstances and conditions described in Treasury Regulation 301.6103(k)(6)-1, so long as the collection employee is performing official duties for collection activity.