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Part 5. Collecting Process

Chapter 12. Federal Tax Liens

Section 1. Lien Appeals

5.12.1  LIEN APPEALS Appealing the Notice of Federal Tax Lien Collection Due Process (CDP) Collection Appeals Taxpayer Advocate
Exhibit 5.12.1-1 L3172, Notice of Federal Tax Lien Filing and Your Rights to a Hearing Under IRC 6320
Exhibit 5.12.1-2 L3171, Notice of Additional Federal Tax Lien Filing
Exhibit 5.12.1-3 L3177, Notice of Federal Tax Lien Filing - Nominee or Alter-Ego
Exhibit 5.12.1-4 L3527, Notice of Federal Tax Lien Filing - Child Support Obligation
Exhibit 5.12.1-5 L3262, Notification of Taxpayer's Representative
Exhibit 5.12.1-6 L3271, Notification of Taxpayer's Representative of Additional NFTL Filing
Exhibit 5.12.1-7 L3886, Notice to Taxpayer of Nominee/Alter Ego Federal Tax Lien Filing  (06-24-2005)

  1. Taxpayers may have two ways to appeal certain collection actions.

    1. Collection Due Process Hearing, and the

    2. Collection Appeals Program.

  2. Revenue officers and customer service employees should discuss the Collection Appeals Program and Collection Due Process appeal rights with taxpayers.

  3. Taxpayers may also contact the Taxpayer Advocate's office for assistance. See IRM and IRM  (12-01-2006)

  1. Under IRC § 6320, the Internal Revenue Service must notify taxpayers in writing of their right to a Collection Due Process (CDP) Hearing with the Office of Appeals following the filing of a Notice of Federal Tax Lien. When a taxpayer timely requests a CDP hearing the taxpayer has a right to judicial review of the Appeals determination.

  2. Taxpayers may be entitled to a collection due process hearing if a timely request for a hearing is received. Otherwise, an equivalent hearing may be available. See IRM, Equivalent Hearing.

  3. The taxpayer cannot file for judicial review of a decision from an equivalent hearing unless the issue raised in the hearing provides for judicial review, i.e., taxpayer raises spousal defense under IRC § 6015.

  4. The CDP notice must be sent to the taxpayer within 5 business daysafter the NFTL is filed by the local recording office. The notice must be:

    1. Given in person

    2. Left at the residence or usual place of business, or

    3. Sent by certified or registered mail to the taxpayer's last known address.

  5. The notice will include:

    1. The amount of unpaid tax.

    2. The right to request a hearing during a 30-day period beginning after the 5-day period described in (4) above.

    3. Administrative appeals (e.g., meet with the employee's supervisor, Collection Appeals Program, etc.) available to the taxpayer with respect to the lien and procedures relating to such appeals.

    4. The provisions of IRC §§ 6320 and 6330 that relate to a CDP hearing and the provisions of the Internal Revenue Code relating to release of liens. (These provisions are explained in Publication 1660).  (12-09-2003)

  1. Certain issues and considerations must be undertaken during the hearing process. The taxpayer may raise any nonfrivolous issue relating to the unpaid tax.

  2. See IRM, Appeal Process, for additional information on this issue.  (12-09-2003)

  1. If the taxpayer requests a CDP hearing, Appeals must verify that procedures with respect to the filing of the lien and providing notice regarding the lien filing have been met.

  2. You may be asked to clarify certain issues.

  3. See IRM, Appeal Process, for additional information on this issue.  (12-09-2003)

  1. The taxpayer has 30 days from the date of the notice of determination by the Appeals Officer to appeal. The determination may be appealed to the U. S. Tax Court or if the Tax Court does not have jurisdiction, to a U.S. District Court.

  2. If a court determines that a timely appeal was to the wrong court, the taxpayer has 30 days after the court determination of incorrect filing to file an appeal in the proper court.

  3. The Office of Appeals retains jurisdiction with respect to a lien determination, including subsequent hearings requested by the person who requested the original hearing on issues regarding:

    1. collection actions taken or proposed with respect to the Appeal determination, and,

    2. changes in circumstances of the taxpayer that affect the Appeal determination after the person has exhausted all administrative remedies, i.e., CAP.

  4. See IRM, Jurisdiction Returned by Appeals, for additional information.  (06-24-2005)

  1. If a hearing is timely requested, the running of the period of limitation will be suspended from the date of receipt of the request for the period during which the hearing and judicial appeals are pending. The suspension will end when the decision of the Appeals office becomes final, i.e., 30 days after issuance of the determination if it is not appealed to a court. If appealed to court, the suspension ends when decision in the case become final. The period of limitation for collection will not expire before 90 days after a determination becomes final. See IRM 5.1.9 for procedures on suspending the statute.

  2. Levy action is not required to be suspended during a lien hearing provided that proper notices and appeal rights have been given to the taxpayer.

  3. For more information see IRM, Suspension of Collection Statute of Limitations, and Treasury Reg. 301.6320-1(g).  (06-24-2005)

  1. The CDP notice, L3172, Notice of Federal Tax Lien Filing and Your Rights to a Hearing Under IRC 6320, is generated:

    1. when the original lien filing is requested;

    2. only once if liens are filed in multiple jurisdictions for the same tax period;

    3. only for the first NFTL filed after 1/18/1999 (even if a NFTL was previously filed for the same taxable period before the effective date).

    4. when subsequent assessments are made and a NFTL is requested;

    5. for individual taxpayers;


      When there is a joint liability each spouse will be sent the same notice in a separate envelope addressed respectively to each spouse at their last known address.

    6. for partnerships and corporations

  2. The notice for a right to a hearing will not be generated for refiled liens or estate tax liens.

  3. The L3172 can be printed one business day after the NFTL is printed. It must be mailed no later than four business days after it is available for printing.

  4. TC 582 indicates that a NFTL was requested. When the NFTL is requested through ALS, it is also an indication that the L3172 generated. Check with the Centralized Lien Unit to determine when the notice was mailed.

  5. Facsimile copies may be generated by revenue officers and other employees with access to ALS, as necessary.  (12-01-2006)

  1. The Service is required to notify taxpayers after a NFTL has been filed. The Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 (Letter 3172, Exhibit 5.12.1-1) must be mailed within 5-business days after the NFTL is filed.


    The taxpayers 30-day period for requesting a hearing begins the day following the 5-business day period after the filing of the NFTL.


    The taxpayer's response due date is computed by adding the 5-business day period for preparation and mailing of the CDP notice with the 30 calendar days allotted for the taxpayers response, beginning the day after the 5-business day period.

    Example: A NFTL is filed April 1, 2005. The CDP notice must be mailed by April 8, 2005. The taxpayer's response due date is May 8, 2005.


    The taxpayer's copy of the NFTL will be mailed with the collection due process notice.

  2. The notice must be sent certified mail.


    Use registered mail only if the taxpayer resides outside the United States. There is no international certified mail.


    For the Marshall Islands, certified and registered mail is not available. Use regular mail.

  3. CDP notices generated for liens filed out of the area will have the name and telephone number of the contact person for the originating area office.

  4. In rare instances, it may be necessary to hand carry a NFTL to the recording office. Revenue officers will use the ICS manual NFTL option.

  5. If the NFTL is prepared using ICS, and is hand carried to the recording office other than Tuesday or Thursday, to ensure the CDP notice is issued timely, manually prepare and send the notice via certified mail to the taxpayer.

  6. If the NFTL is not prepared using ICS, obtain a Serial Lien Identification (SLID) number from the Automated Lien System (ALS) through the Centralized Lien Unit (CLU) and provide the information necessary to complete the lien document, before recording the lien. Following this procedure ensures that the CDP notice is generated and mailed timely.

    Example: During a meeting with the taxpayer he states that he is scheduled to file bankruptcy within the next few days. Based on IDRS research, it is determined that NFTLs have not been filed. The recording office is blocks from your meeting. A NFTL should be hand carried to the recording office.

  7. When a lien is filed in a different jurisdiction at a later date for a tax period that has previously received a right to a hearing, a L3171, Notice of Additional Federal Tax Lien Filing (Exhibit 5.12.1-2), is issued.  (12-01-2006)

  1. ALS is currently generating a L3171 when a NFTL has been filed on subsequent assessments; however, the taxpayer is entitled to a right to a hearing. ALS will not generate an L3172 for the subsequent assessment NFTL. The L3172 must be manually prepared.

  2. Check ALS to determine if a NFTL has been filed for the same type of tax and tax period prior to preparing the NFTL.

  3. If the assessment dates are different, the requesting employee must ensure that the L3172 is prepared and issued within established time frames.

  4. Manually prepare the NFTL. Preparing the NFTL manually prevents the generation of the L3171.

  5. Forward the manually prepared NFTL to the CLU for processing. The CLU will add the NFTL to the billing support voucher and forward for recordation.

  6. Within 5 business days the L3172 must be prepared and mailed according to established procedures. See IRM and for additional procedures.


    The CLU cannot generate the L3172 through ALS.

  7. Retain the date stamped receipted copy of the certified mail label in your case file.


    The receipted copy must be retained for 10 years after the end of the processing year.

  8. Provide copies of the CDP notice to the POA, partners, ex-spouse (only if a joint return was filed), etc., where appropriate and ensures established time frames are maintained.  (12-01-2006)

  1. The L3172 can be manually generated by ALS using the NOTADD option, if the NFTL is created using ALS. Co-obligor (spouse with a different address or general partners) NFTL information must be entered into ALS before the notice is generated.


    Remember to provide address information to the CLU.


    Each general partner , spouse or ex-spouse listed on the NFTL must be sent a L3172 by certified mail within 5 business days.


    For a single member LLC (disregarded entity) the CDP notice is sent to the single member, not the LLC). If you have difficulty determining who should be identified on the NFTL, contact Collection Advisory or Area Counsel.


    The notice is required to be sent to the last known address. If the original notice was not sent to the last known address the time it was issued, then a new notice is sent.

  2. If the above method is not used to generate the L3172, it is the responsibility of the employee making the lien filing determination to ensure that the CDP notice is timely issued and mailed.

  3. When mailing addresses are not available for the general partners' residence and the place of employment is not the partnership, revenue officers will attempt to provide the L3172 in person.

  4. Document each attempt in the case file.

  5. When requested, the CLU will fax copies of co-obligor liens to the appropriate employee for L3172 preparation and mailing.

  6. CLU will create the L3172 if addresses are provided prior to the notice generating.

  7. If the L3172 is prepared by the revenue officer when a new address is located in the case file or on master file (and the new address was effective prior to the issuance of the original CDP notice, (i.e., the original CDP notice was not sent to the last known address), the Revenue Officer should issue a substitute L3172. Be sure to:

    1. calculate the taxpayers 30 day response due period beginning the day after the date the L3172 is dated.

    2. print or type 'substitute' across the top.

    3. obtain a certified mail label from the post office.

    4. document the case file

  8. If the revenue officer elects to mail the L3172, when the taxpayer has not provided documentation to change the master file address, print or type 'duplicate'across the top.

  9. Retain the date stamped receipted copy of the certified mail label in your case file.


    The receipted copy must be retained for 10 years after the end of the processing year.  (06-24-2005)

  1. Taxpayers are entitled to a CDP notice if a NFTL is filed after the revocation of a certificate of release of a tax lien and the erroneously released NFTL was filed before the effective date of IRC § 6320.

    Example: A NFTL was filed against Hilda Temple on May 5, 1997. It was erroneously released June 1, 1998, however, there was a remaining balance due. A revocation was issued July 2, 1999. A new NFTL was filed against Ms. Temple on August 3, 1999. Ms. Temple is entitled to collection due process appeal rights because the IRS must provide taxpayers notification on all NFTL filings effective 1/19/1999 under the IRC provisions.

  2. The Automated Lien System will not generate a L3172 for this lien filing. A L3171 will be generated systemically if the NFTL is requested through ALS.

  3. The employee requesting the lien filing is responsible for ensuring that the L3172 is prepared and mailed timely.

  4. Manually prepare the NFTL and L3172.

  5. Notices must be sent certified mail within the required 5-business day time frame.

  6. The certified mail label (PS Form 3800) must be retained. Refer to maintenance procedures in IRM and

  7. Provides copies of the CDP notice to the POA, partners, ex-spouse, etc., where appropriate and ensure established time frames are maintained.  (12-09-2003)

  1. The provisions of IRC 6320 requires that taxpayers be given one appeal per tax period per assessment.

  2. ALS generates a new L3172 when the taxpayer's name or tax period is corrected on the NFTL. The notice will have a new 30 day response date for the taxpayer.


    ALS will not generate a duplicate L3172.


    A new L3172 will not be generated on a NFTL once it has been recorded.

  3. The five business day certified mail rule applies.

  4. A new L3172 must not be issued when the name is corrected to Limited Liability Companies (LLC) - notification on the LLC or the individual owner is sufficient.  (12-01-2006)

  1. L3172s issued by revenue officers returned to CLU as undeliverable, are not forwarded to revenue officers for additional research. CLU will check IDRS for a last known address and take appropriate actions. CLU procedures are in IRM 5.12.6.

  2. If you determine, during normal case activity, that a CDP notice may not have reached the taxpayer or was undeliverable, you may send an information copy to the taxpayer at the current address.


    If the notice was not sent to the last known address, issue a new notice. The taxpayer is entitled to a CDP hearing.

  3. Clearly mark the copy "Duplicate" .

  4. The taxpayer is not entitled to a CDP hearing. However, the taxpayer may be entitled to an equivalent hearing. See IRM, for additional equivalent hearing guidance.  (12-01-2006)

  1. Employees responsible for making lien filing determinations are also responsible for ensuring that the taxpayer's representative receives a copy of the L3172. While there is no five business day certified mail requirement, a copy should be mailed as soon as possible.

  2. If the mailing address is available when a NFTL is requested and the taxpayer's representative is identified, you may mail the notice personally or fax the name and address to the CLU.


    Make sure you include the taxpayer's name and TIN in your request.

  3. The copy of the L3172 will be mailed to the representative the same day as the taxpayer's, if possible, but in no instance shall it be mailed later than five days after the taxpayer's.

  4. When you notify the taxpayer's representative, provide a copy of the L3172, attach Letter 3262 (Exhibit 5.12.1-5). This letter informs the representative of the lien filing and explains that the L3172 was mailed to the taxpayer.

  5. When you notify the taxpayer's representative of an additional lien filing, attach Letter 3271 (Exhibit 5.12.1-6). This letter explains that a NFTL has been filed in a different jurisdiction and that the taxpayer is not entitled to additional appeal rights because the appeal rights were provided with the original NFTL filing.  (12-01-2006)

  1. An ICS macro was developed that allows users to input POA information for copies of the CDP notice to be issued to POAs. This feature should be used ONLY when ICS CAF data is not available. See IRM

  2. Use the following procedures to secure email your POA information:


    1Access Word Macros

    2Select - "Main Menu" .

    3Select - "Request to CCP to send 3172 to POA."

    4Taxpayer SSN and Name will automatically populate, if you are in an ICS case

    5Enter the POA name and address

    6An information message will appear - "Before sending you must select the encryption button" . Select OK

    7A question will appear - "A program is trying to access email addresses stored in Outlook. Do you want to allow this?" Answer yes (TWICE)

    8An email will be generated with the appropriate CCP email address automatically included in the "To" line. The text of the email message will include the information entered through the macro process.

    9Select the encryption button, then send.

  3. Multiple requests may be made using this option. You must complete a request for each POA.  (12-01-2006)

  1. ROs will continue to request NFTLs through ICS.

  2. ICS will systemically search the ICS CAF file to locate POA information associated with the requested NFTL.

  3. The POA request will be sent at the time the NFTL request is made.

  4. Use the procedures in when a POA copy of the CDP notice is required and the POA information is not in the ICS CAF.  (12-01-2006)

  1. Persons Identified as nominees or alter-egos are not entitled to a Collection Due Process hearing.


    Prior to requesting the POA notification, revenue officers must prepare the Form 668(Y)(c). Scan the document into a PDF file and secure email it and any attachments to the CLU. If scanning is not an option, mail the NFTL and any attachments to the lien unit. CLU will complete the billing and issuance process.

  2. The nominee or alter ego is sent Letter 3177, Notice of Federal Tax Lien Filing - Nominee and Alter-Ego (Exhibit 5.12.1-3), when you mail the lien. There is no requirement to send this notice certified mail. Review IRC 6325(b)(4) provisions. See IRM 5.12.2

  3. The person identified as the nominee or alter-ego may use the appeal process under the Collection Appeals Program (CAP).

  4. The taxpayer is entitled to CDP rights under IRC 6320.

    Example: John Smith owned property at 1111 Blackstone Park, Anywhere, MD. Mr. Smith has a tax liability. The collection information statement shows no assets. However, research shows he sold property to Jane Smith, his daughter, for a nominal amount. Mr. Smith uses the property as collateral for loans, pays the mortgage, maintains the property, makes repairs and improvements, etc. A NFTL is not filed. Follow-up actions show that Mr. Smith displays ownership. Even though the property is titled to Ms. Smith, Mr. Smith is the owner. Counsel provides information to create a nominee lien for Ms. Smith.

  5. The taxpayer in this situation must receive the right to a hearing notice. In most instances the taxpayer would have received CDP rights (L3172) under IRC 6320 when a NFTL was filed in the taxpayer's name. Research ALS before issuing the notice.

  6. Issue L3886, Notice to Taxpayer of Nominee/Alter Ego Federal Tax Lien Filing, only if the taxpayer has not been provided appeal rights (issued L3172) for the identified tax periods.This notice will not be generated by ALS. Employees assigned the case must ensure that the response due date is calculated and that the notice is sent certified mail within the required five business day mailing period.

  7. Document the notice mailing in the case file history.

  8. Retain the date stamped receipted copy of the certified mail label. See IRM for additional retention information.

  9. If you elect to hand carry documents for recording, you must pay the recording fee and be reimbursed through TRAS.


    Check with your recording official. Some recording offices allow the submission of Form 3982, Billing Support Voucher, for fee payment. The recording fee is added to the monthly invoice submitted to CLU for payment.  (12-09-2003)

  1. There is no jurisdiction based on IRC 6305 to restrain or review the assessment and collection of child support obligation balance dues. The Code states that the assessment and collection are not subject to review by the Secretary in any proceeding.

  2. Accordingly, IRC 6320, Collection Due Process, does not apply to this type of liability. Do not issue a right to a hearing notice (L3172).

  3. The taxpayer does not have the right to request an appeal under the Collection Appeals Program.

  4. Issue Letter 3527, Notice of Federal Tax Lien Filing - Child Support Obligations (Exhibit 5.12.1-4), with a copy of the NFTL.


    Do not include child support obligations on NFTLs with tax liabilities.

  5. There is no certified mail requirement for this letter.

  6. This notice will not be generated by ALS. Employees assigned the case must ensure that the response due date is calculated and that the notice is sent certified mail within the required 5-business day mailing period.  (12-01-2006)

  1. A taxpayer may request a CDP hearing if the taxpayer disagrees with the filing of a NFTL. Detailed CDP procedures are contained in IRM


    The applicable Appeals IRM is IRM

  2. Requests for CDP hearings will be mailed directly or faxed (if contact has been made with the taxpayer by phone or in person and the taxpayer history file is documented with the date of contact and the case file is documented that the taxpayer wishes to send the letter by fax) to the revenue officer. Employees may attempt to resolve issues with the taxpayer, however, this does not extend the 30-day period. If the case is fully resolved to the taxpayer's satisfaction, there is no need to forward the request to Appeals. If you are trying to resolve issues with the taxpayer before the taxpayer has filed a request for a hearing with Appeals, it is essential to inform the taxpayer that their discussions do not extend the 30-day period in which a hearing may be requested.

  3. Requests for CDP hearings related to fuel excise tax liens will be forwarded immediately to the SBSE Examination employee.

  4. Requests for appeals based on ACS lien filings will be mailed to the ACS Support Unit at the ACS site identified in the L3172.

  5. Prepare a case file for Appeals. It should contain:

    1. a copy of the L3172.

    2. a copy of the NFTL

    3. a legible copy of the Form 3877, certified mail certificate

    4. the original or fax copy of Form 12153, Request for Collection Due Process Hearing

    5. the envelope in which the request was mailed, if available.

  6. Forward envelopes received with Form 12153, Request for Collection Due Process Hearing. The envelope or a faxed Form 12153 is important when determining the actual date of mailing and may be the deciding factor as to whether the taxpayer is entitled to a collection due process or equivalent hearing.

  7. Refer to IRM for additional information.  (12-09-2003)

  1. The Service is required by law to notify a spouse/ex-spouse (if a joint return was filed), or business partner listed on the NFTL of collection due process appeal rights.

  2. The Service established a policy to provide the taxpayer's representative or attorney with a copy of the appeal rights.

  3. Revenue officers will document case histories with spouse/ex-spouse, business partner and POA notification, e.g., 6/5/2000, requested ALS send CDP notice to POA and ex-spouse. Provided new address for ex-spouse.

  4. During the case review process, group managers will note in the case file whether revenue officers are documenting, where appropriate, that CDP notification has taken place in the above referenced situations.

  5. If the taxpayer requests a CDP hearing in response to the lien filing, the revenue officer requesting the lien filing must process the request even if the case has been closed.  (12-09-2003)

  1. In instances where the Service has filed a NFTL in error, we are able to correct the situation by withdrawing the NFTL. With the implementation of IRC 6320, we have the added responsibility of ensuring that taxpayers are made aware of their rights to a CDP hearing and that those rights are protected when an error is made.

  2. Refer to IRM, CDP Hearing Requests in Response to CDP Notice Issued in Error, for detailed instructions.  (12-01-2006)

  1. Effective January 2007, transaction code (TC) 971 with an action code (AC) will be input to IDRS that allows employees to determine the status of lien collection due process notices without ALS research.


    These transaction and action codes are applicable to the L3172 only.

  2. Revenue officers or advisors manually preparing L3172 will be responsible for inputting the transaction and action code for manually prepared documents.

  3. If you manually issued a CDP lien notice, input TC 971 with AC 252.

  4. If the CDP notice is returned, input TC 971 with the appropriate action code 253 or 254.

  5. CLU will input TC 971 AC 252 for lien CDP notices issued by CPS.

  6. Input one of the following action codes, when appropriate:

    1. AC 252 - Sent

    2. AC 253 - Undelivered

    3. AC 254 - Unclaimed

  7. CLU receives most returned lien CDP notices and will input the TC 971 with the appropriate action code.  (12-09-2003)

  1. There is no prohibition to filing a NFTL when a levy appeal has been requested. A NFTL can be filed if it is deemed appropriate.

  2. Prior to filing the NFTL, contact the Appeals employee assigned the case and inform them that a NFTL will be filed.

  3. Ascertain if Appeals has new information that would affect the decision to file the NFTL.

  4. Attempt to notify the taxpayer of the lien filing determination.

  5. Advise the taxpayer of CAP appeal rights, if they dispute the lien filing.  (12-09-2003)

  1. Levy actions are not required to be suspended when the taxpayer requests a CDP hearing under IRC 6320. Levy action is generally suspended pending the Appeals determination.

  2. Levy action can be taken if it is determined that collection is at risk.

  3. See IRM, Levy Action During the Period of the CDP Hearing.  (06-24-2005)

  1. The Collection Appeals Program (CAP) was implemented to provide taxpayers with an opportunity to have collection actions reviewed by an impartial party outside the Collection function. CAP appealable collection actions are liens, levies, seizures, and installment agreement denials or terminations. In addition to NFTLs, appealable lien actions include the denial of a notice of withdrawal of NFTL and denials of discharge, subordination or nonattachment. A CAP appeal is also allowed for taxpayers who want to dispute an administrative decision regarding liens. Refer to IRM, Appeals Program.

  2. CAP is the only appeal available before the lien filing. Taxpayers who dispute the proposed filing of the NFTL should be advised of appeal rights under CAP.

  3. Document this information in the case history.

  4. Provide the taxpayer with a copy of Publication 1660, Collection Appeal Rights, if an appeal is requested.

  5. Inform the taxpayer that your decision must be discussed with your immediate supervisor before beginning the Collection Appeals process.  (12-01-2006)

  1. Taxpayers often contact the Taxpayer Advocate Service (TAS) when they are attempting to resolve collection issues.

  2. Taxpayer Advocate cases and Applications for Taxpayer Assistance Orders may be initiated because of lien actions.

  3. While this is not an appeal, the Taxpayer Advocate's office can issue orders to reverse collection actions.

  4. When a taxpayers asks to be referred to TAS or the taxpayer meets TAS criteria and the taxpayer's issue cannot be resolved with 24 hours, prepare and forward Form 911, Application for Taxpayer Assistance Order to the Local Taxpayer Advocate.


    If this issue cannot be completely resolved within 24 hours, but steps are taken to begin resolving the taxpayer's issue within 24 hours, then do not forward Form 911 (unless the taxpayer asks to be referred to TAS).

  5. See IRM, Taxpayer Advocate Case Criteria, for criteria and procedures.


EXHIBIT 5.12.1-1  (12-09-2003)

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EXHIBIT 5.12.1-2  (12-09-2003)

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EXHIBIT 5.12.1-3  (12-09-2003)

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EXHIBIT 5.12.1-4  (12-09-2003)

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EXHIBIT 5.12.1-5  (12-09-2003)

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EXHIBIT 5.12.1-6  (12-09-2003)

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EXHIBIT 5.12.1-7  (06-24-2005)

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