sbse 04 1210 070 by R3Ola0

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									                                DEPARTMENT OF THE TREASURY

                                    INTERNAL REVENUE SERVICE 

                                       Washington, D.C. 20224 



SMALL BUSINESS/SELF-EMPLOYED DIVISION
                                         December 17, 2010



                                          Control Number: SBSE-04-1210-070
                                          Expiration Date: December 17, 2011
                                          Impacted IRM: 4.24.13


MEMORANDUM FOR ALL EXCISE TERRITORY MANAGERS, EXCISE FUEL
               TERRITORY MANAGERS AND EXCISE FUEL COMPLIANCE
               TERRITORY MANAGER, SMALL BUSINESS/SELF-
               EMPLOYED

FROM: 	                  Holly L. McCann /s/ Holly L. McCann
                         Chief, Excise Tax Program

SUBJECT:            	    Interim Guidance on Installment Agreement Procedures

The purpose of this memo is to issue interim guidance for Installment Agreement
Procedures.

Effective immediately the following procedures should be followed for all cases where
an installment agreement has been properly executed. Please ensure that this
information is distributed to all affected employees within your organization.

Adhering to these procedures is necessary to allow Centralized Case Processing (CCP)
to provided continued support to the field groups regarding the input of Transaction
Code (TC) 971 and Action Code (AC) 43.

The field groups should fax a completed Form 3177, Notice of Action for Entry on
Master File (Revision 11/2005), to have the TC 971/AC 43 input within 24 hours of the
date the agreement was executed. The properly completed Form 3177 shall be faxed to
267-941-1515, ATTN: General Case Processing.

A properly completed Form 3177 must include the following:

Initiator information (name, phone number and employee ID)
Date
Taxpayer name
EIN/SSN
Check “other” (specify) - insert TC 971/AC 43 and annotate MFTs and all tax periods
that apply.
                                           2


Note: The Form 433D or the Form 9465 should remain with the case file and be sent to
CCP. Form 3198 should be marked to indicate that either of these forms is enclosed in
the case file. This will alert CCP that the form needs to be pulled out for mailing.

This guidance will be incorporated into IRM 4.24.13 by the expiration date of this memo.

If you have any questions regarding this guidance, please contact Frank Falvo SBSE
Excise HQ Policy Manager or Darla Smith-Derfler, Fuel Compliance Policy Analyst.


cc: www.irs.gov

								
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