IRS Collection Case Checklist

Internal Standard Operating Procedure

Purpose: Consistency, speed, risk control
Applies To: All IRS collection matters

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PHASE 1: INTAKE & TRIAGE

Intake Checklist

☐ Upload all IRS notices
☐ Identify tax years and balances
☐ Determine enforcement stage
☐ Flag:

• ☐ Active levy
• ☐ Final Notice
• ☐ Revenue Officer assignment
  

PHASE 2: ENGAGEMENT & AUTHORITY

☐ Signed retainer received
☐ Payment received
☐ Form 2848 executed
☐ Scope of representation confirmed

No IRS contact until POA + payment are on file

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PHASE 3: ENFORCEMENT CONTROL

☐ Call IRS (ACS or RO)
☐ Confirm:

• Missing returns
• Deadlines
• Enforcement status
  ☐ Request collection hold
  ☐ Document call notes
  ☐ Calendar all deadlines

If Final Notice:
☐ File Form 12153 within 30 days

~ If late, file Form 12153 within 1 year and check Box 2 for an Equivalent Hearing

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PHASE 4: COMPLIANCE

☐ Identify missing returns
☐ Coordinate preparation and filing

• Last 6 years
• Any additional years if to the benefit of the taxpayer (SFR or loss to reduce liability)

☐ Confirm posting on transcript
☐ Verify current-year compliance:

• Withholding
• Estimated taxes
• Payroll deposits

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PHASE 5: TRANSCRIPTS & ANALYSIS

☐ Pull account transcripts
☐ Identify:

• Assessment dates
• CSEDs
• Tolling events
  
  

☐ Flag statute-sensitive years

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PHASE 6: FINANCIAL DEVELOPMENT

☐ Prepare Form 433-A/B
☐ Verify income and expenses
☐ Review asset equity
☐ Identify dissipated asset issues

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PHASE 7: STRATEGY SELECTION

☐ Evaluate:

• IA
• CNC
• OIC
• Bankruptcy
• Statute-based strategy
  ☐ Supervisor review before submission

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PHASE 8: SUBMISSION & NEGOTIATION

☐ Submit proposal
☐ Confirm receipt
☐ Track IRS responses
☐ Respond within deadlines

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PHASE 9: RESOLUTION & CLOSURE

☐ Written IRS approval received
☐ Levy released (if applicable)
☐ Agreement terms confirmed
☐ Client compliance instructions issued
☐ Case status updated

☐ Client want transcript monitoring?

• If yes, set up monitoring
• If no, revoke POA and close file