<sumtaxsolutions[at]hotmail.com> wrote:

- quote -

The information you received is accurate, even inside (IRS)
it takes months before the camera copy versions are
published and distributed, in the mean time a draft version
is used to implement procedure changes.

At some point the updates will show in the public copy of the IRM.

The spirit of this procedure change is to get the segment of
cases into an automated/monitored payment program which
traditionally could not be placed in this status because of
Statute problems, too little time to collect too much
liability.

These particular cases, for what ever reasons do not qualify
for OIC, there is positive cash flow in the TP's monthly
budget, financial analysis will be more strict concerning
non-conforming national & local standards based expenses,
exorbitant living & transportation, dependent care &
education, etc.

In trade for these tight standards the TP has a clear goal
specific dollars over a specific period of time then the
issue is done when the statute toll's!

In my opinion, this is a great deal for those Tp's who
sincerely want to pay something but realize they could never
fully pay, in the past these types of cases were "53'd" and
the TP was encouraged to send payments at their discretion,
once a year a CP-71 would be sent to update the TP on their
progress, approx one year to statute toll the case would
come out of 53 for a LAST LOOK (asset check), the collection
rep would take appropriate disposition actions depending on
the financial statement and asset search.

By allowing these cases into Status-60 (payment plan) as it
is referred to, automated billing, printed vouchers, and
quicker processing at the Campus remittance processing
centers will reduce the amount of clerical work field &
district office tend to see in the previously method of
handling this segment, The TP will see monthly progress and
when statutes TOLL they will see "CLIFF DROPS" in the total
liability amount of the payment agreement.

As always, current compliance: Filing, Estimated Deposit &
Wage-Withholding is required, no pyramiding of new liability
should occur.

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I am needing some assistance in tracking down something an
ACS phone assistor divulged to me yesterday. In short, the
assistor said that the policy has changed on IA, that the
waiver would no longer be enforced, and that there is now a
"partial payment installment agreement" for liabilites under
100K that will not be fulfilled within the CSED.

He then cited for me IRM changes that, per his report, are
already in place:
IRM 5.19.1.5.5.1b asset/equity analysis
IRM 5.19.1.5.5.3a
IRM 5.19.1.5.5.2b
IRM 5.19.1.5.4.9 & 5.19.1.5.4.10

No surprises that the online IRM has not been updated.
However, I'm not finding anywhere else that has an "updated"
IRM.

Further (perhaps most of all) I'm not sure how the above
changes still work considering Sec 6159a and Sec 6502a2a.

Any comments? Anyone know where I might find these IRM
changes?

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