TAX PROCEDURE (DN 893) ASSIGNMENT INSTALLMENT AGREEMENTS WITH THE IRS (DRAFT DATE - DECEMBER 8, 2014) Table Of Contents

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1 TAX PROCEDURE (DN 893) ASSIGNMENT INSTALLMENT AGREEMENTS WITH THE IRS (DRAFT DATE - DECEMBER 8, 2014) Table Of Contents Table Of Contents Assignment Installment Agreements With The IRS Examine the following nine provisions of the Constitution Of The United States Of America Examine the following IRC sections Examine the following other federal statutes Examine the following facts, issues, opinions, and decisions Installment agreement granted Installment agreement denied Examine the following Federal Regulation provisions Examine the following IRS IR Manual sections Revenue Accounting Examination Collectability Case Processing Installment Agreements Examine the following documents issued by: Treasury Department (TD); Internal Revenue Service (IRS); Department Of Justice (DOJ); Treasury Inspector General For Tax Administration (TIGTA); Taxpayer Advocate Service (TAS), and certain other issuers TD News Releases (TDNR) IRS and Taxpayer Advocate Service (TAS) s Publications IRS Revenue Rulings (IRS Rev. Rul.) IRS Revenue Procedures (IRS Rev. Proc.) IRS Legal Memorandums (IRS ILM) IRS Technical Advice Memoranda (IRS TAM) IRS Private Letter Rulings (IRS PLR) IRS Policy Statement (IRS P) IRS Chief Counsel (CC) IRS CC Advice Memoranda (IRS CCAM) IRS Chief Counsel Advice (IRS ECC) IRS Field Service Advices (IRS FSA) IRS Field Attorney Advice (IRS FAA) IRS Determination Letters (IRS DL) IRS Notices IRS Fact Sheets (IRS FS) IRS Announcements (IRS Ann) IRS Information Releases (IRS IR) IRS News Releases (IRS NR) IRS Small Business / Self-Employed (IRS SB/SE) IRS Frequently Asked Questions (IRS FAQ) Other documents Examine the following IRS and TIGTA forms and the instructions thereto Examine the following articles, letters, reports, etc. from professional individuals or organizations Examine the following documents by Professor Jegen Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

2 Assignment Installment Agreements With The IRS Examine the following nine provisions of the Constitution Of The United States Of America - Article 3, Section 2 - Trial by Jury, Original Jurisdiction, Jury Trials. Amendment 1 - The rights of freedom of religion, speech, press, and expression. Amendment 2 - The right of individuals to possess weapons. Amendment 4 - The freedom from search and from seizure of property without a warrant or having probable cause. Amendment 5 - Forbids trial for major crime without indictment by grand jury and no punishment without due process and individuals may not be compelled to testify against themselves and it prohibits double jeopardy. Amendment 6 - In criminal cases, the right to a speedy public trial and the right to legal counsel and the right to confront witnesses during trial. Amendment 7 - Trial by jury in civil cases. Amendment 11 - Some judicial limits. Amendment 14 - Rights of citizens. Amendment 16 - The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration. Examine the following IRC sections - Examine the following other federal statutes - Examine the following facts, issues, opinions, and decisions - Installment agreement granted - Rosenbloom v. Commissioner, TC Memo (T.C. 06/21/2011); 2011 Tax Ct. Memo LEXIS Fair tax collection practices Levy and distraint Limitations on collection and assessment Collection after assessment Suspension of running of period of limitation Civil damages for certain unauthorized collection actions. Pineda v. Commissioner, TC Summary Op (T.C. 02/27/2006); 2006 Tax Ct. Summary LEXIS 161. Installment agreement denied Abatements Failure to file tax return or to pay tax Failure by individual to pay estimated income tax. Tipton v. Commissioner, 2011 TNT (07/07/2011). Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

3 Notice and opportunity for hearing upon filing of notice of lien Failure to file tax return or to pay tax. Hawaii et ux. v. Commissioner, TC Memo (T.C.06/15/2011); 2011 Tax Ct. Memo LEXIS Losses Notice and opportunity for hearing upon filing of notice of lien. Black v. Commissioner, TC Summary Op (T.C. 06/14/2011); 2011 Tax Ct. Summary LEXIS Notice and opportunity for hearing upon filing of notice of lien Validity and priority against certain persons Disputes involving $50,000 or less. Law Offices of Robert A. Cushman v. Commissioner, TC Summary Op (03/29/2011); 2011 Tax Ct. Summary LEXIS Failure to make deposit of taxes Disputes involving $50,000 or less. Perlman v. Commissioner, TC Summary Op (T.C. 03/17/2011); 2011 Tax Ct. Summary LEXIS Disputes involving $50,000 or less. Smith v. Commissioner, TC Memo (T.C. 08/09/2007); 2007 Tax Ct. Memo LEXIS Levy and distraint. Pavlica v. Commissioner, TC Memo (T.C. 06/21/2007); 2007 Tax Ct. Memo LEXIS Levy and distraint. Examine the following Federal Regulation provisions - (See Department of the Treasury, Subchapter F--Procedure and Administration, Part Procedure and Administration: Installment Payments of Estimated Income Tax by Individuals. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

4 Department of the Treasury, Subchapter F--Procedure and Administration, Part Procedure and Administration: Restrictions on Levy While Installment Agreements Are Pending or in Effect. Code of Federal Regulations, Title 31--Money and Finance: Treasury, Subtitle A--Office of the Secretary of the Treasury, Part 10--Practice Before the Internal Revenue Service; Circular 230--Rules Governing Practice Before the IRS. Department of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: Agreements for Payment of Tax Liability in Installments. Department of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: Notice and Opportunity for Hearing Prior to Levy. Department of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: Levy and Distraint. Department of the Treasury, Subchapter H--Internal Revenue Practice, Part Statement of Procedural Rules: Offers in Compromise. Department of the Treasury, Subchapter A--Income Tax, Part 301--Procedure and Administration: Compromises. Examine the following IRS IR Manual sections - (See Revenue Accounting - IRM Unpaid Assessments. Examination Collectability - IRM Installment Agreements. Case Processing - IRM CCP Installment Agreements. Installment Agreements - IRM Securing Installment Agreements. IRM Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED). IRM Deadlines and Payments and Requests for Installment Agreements Made to Delay Collection. IRM Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

5 IRM BMF Installment Agreements. IRM Routine and Manually Monitored Installment Agreement Dispositions, Independent Review and Appeals. IRM Payroll Deduction Agreements and Direct Debit Installment Agreements. IRM Defaulted Installment Agreements, Terminated Agreements and Appeals of: Proposed Determinations (Defaults), and Terminated Installment Agreements. Examine the following documents issued by: Treasury Department (TD); Internal Revenue Service (IRS); Department Of Justice (DOJ); Treasury Inspector General For Tax Administration (TIGTA); Taxpayer Advocate Service (TAS), and certain other issuers - (See gov and TD News Releases (TDNR) - IRS and Taxpayer Advocate Service (TAS) s Publications - Publication 1 - Your Rights as a Taxpayer (with references by Professor Jegen). Publication 17 - Your Federal Income Tax (For Individuals). Publication Do You Owe Federal Taxes? Publication Can't Pay the Tax You Owe Fact Sheet. Publication The IRS Collection Process. Publication An Introduction to Collection Due Process Hearings. Publication Collection Appeal Rights. Publication Installment Agreement Request Publication Divorced or Separated Individuals. Publication Innocent Spouse Relief. Publication Innocent Spouse Relief (Brochure). Publication Why do I have to Pay Taxes? Publication IRS Guide to Free Tax Services. Publication 2053-A - Quick and Easy Access to IRS Tax Help and Tax Products. Publication The IRS Will Figure Your Tax. Publication How do I Adjust My Tax Withholding? Publication Tax Withholding and Estimated Tax. Publication Electronic Return File Specifications for Individual Income Tax Returns. Publication Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. Publication Help Us Prepare an Accurate Return for You. Publication Taxpayer Advocate Services of the IRS - How to Get Help with Unresolved Tax Problems. Taxpayer Advocate Service s unnumbered publication - Troublesome Tax Issues? Can t See the Forest for the Trees? Publication National Taxpayer Advocate's Annual Report to Congress. Publication National Taxpayer Advocate - FY Objectives. Publication 4445-G - How to Select a Tax Preparer: Tips From The IRS. Publication Internal Revenue Service Return Preparer Review. Publication Recordkeeping for Individuals. Publication Important Tax Records. Publication Tax Withholding and Estimated Tax. Publication Electronic Choices to Pay All Your Federal Taxes. Publication Payment Options. Publication IRS e-file Electronic Payment Options. Publication Information About Your Notice, Penalty and Interest. Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

6 Publication Tax Item. Penalties. Publication Practice Before the IRS and Power of Attorney. Publication Limited Practice Without Enrollment. Publication The Examination Process. Publication 3498-A - The Examination Process (Examination by Mail). Publication Achieving Quality Examinations Through Effective Planning, Execution, and Resolution. Publication Examination of Returns, Appeal Rights, and Claims for Refund. Publication What you Should Know About the Audit Reconsideration Process. Publication Overview of Appeals Process Brochure. Publication 5 - Appeal Rights and Preparation of Protests for Unagreed Cases. Publication Application, Approval, and Appeal Procedures. Publication Appeals - Introduction to Alternative Dispute Resolution (Fast Track Mediation, Fast Track Settlement, Mediation, Early Referral, And Arbitration). Publication Fast Track Mediation. Publication Extending the Tax Assessment Period. Publication 15 - Employer s Tax Guide. Publication 15-A - Employer s Supplemental Tax Guide. Publication 51 - Agricultural Employer s Tax Guide. Publication Household Employer s Tax Guide. Publication Independent Contractor or Employee. Publication Independent Contractor or Employee? Section 530 Employment Tax Relief Requirements. Publication Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under I.R.C Publication Disclosure & Privacy Law Reference Guide. Publication Disclosure of Information to Federal State, and Local Agencies. Publication Rewards For Information Provided By Individuals To The Internal Revenue Service. Publication Report Cash Payments of Over $10,000 (Received in a Trade or Business). Publication Criminal Investigation - Legal Source Tax Crimes Program Strategy. Publication Penalty Refund Offer. Publication Tax Sheltered Annuity Plans (403 (b) Plans). Publication Investment Income and Expenses (Including Capital Gains and Losses). [Chapter 2 is the relevant Chapter within this Publication. It is titled Tax Shelter and Other Reportable Transactions.] Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad. Publication Withholding of Tax on Nonresident Aliens and Foreign Entities. Publication U.S. Tax Guide for Aliens. Publication Tax Highlights for U.S. Citizens and Residents Going Abroad. Publication U.S. Tax Treaties. Notice Updated Information for Publication 594. Publication How to Prepare a Collection Information Statement (Form 433-A). Publication Making an Administrative Wrongful Levy Claim Under Internal Revenue Code Section 6343(b). Publication Table for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income--Forms 668-W(c), 668-W(c)(DO)and 668-W(ICS). Publication Purchase Money Mortgages and Subordination of the Federal Tax Lien. Publication Instructions for Preparing Notice of Non-Judicial Sale of Property & Application for Consent to Sale. Publication How to Prepare Application for Certificate of Nonattachment of Federal Tax Lien. Publication Instructions on How to Apply for Certificate of Subordination of Federal Tax Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

7 Lien. Publication How to Apply for a Certificate of Subordination of Federal Estate Tax Lien Under Section 6325(d)(3) of the Internal Revenue Code. Publication Instructions on How to Apply for Certificate of Discharge from Federal Tax Lien. Publication Certificate of Release of Federal Tax Lien. Publication The IRS Collection Process. Notice Updated Information for Publication 594. Publication Instructions on How to Apply for Certificate of Discharge from Federal Tax Lien. Publication Bankruptcy Tax Guide. Publication 4681 (2010) - Canceled Debts, Foreclosures, Repossessions, and Abandonments (for individuals). Publication Tax-Exempt Status for Your Organization. Publication Exempt Organization Appeal Procedures for Unagreed Issues. Publication Tax Exempt and Government Entities Division. Publication Exempt Organization's Introductory Brochure. IRS Revenue Rulings (IRS Rev. Rul.) - IRS Revenue Procedures (IRS Rev. Proc.) - IRS Legal Memorandums (IRS ILM) - IRS Technical Advice Memoranda (IRS TAM) - IRS Private Letter Rulings (IRS PLR) - IRS Policy Statement (IRS P) - IRS Chief Counsel (CC) - IRS CC Advice Memoranda (IRS CCAM) - IRS Chief Counsel Advice (IRS ECC) - IRS Field Service Advices (IRS FSA) - IRS Field Attorney Advice (IRS FAA) - Gain on Sale of U.S. Partnership Interest by Nonresident Alien Is Effectively Connected Income, (Tax Notes Today, 2012 TNT /28/2012). IRS Determination Letters (IRS DL) - IRS Notices - IRS Fact Sheets (IRS FS) - IRS Announcements (IRS Ann) - IRS Information Releases (IRS IR) - Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

8 IRS News Releases (IRS NR) - IRS Small Business / Self-Employed (IRS SB/SE) - IRS Frequently Asked Questions (IRS FAQ) - Other documents - IRS Issues SB/SE Interim Guidance on Streamlined Installment Agreements (Tax Notes Today, 2013 TNT /01/2013). Examine the following IRS and TIGTA forms and the instructions thereto - (See IRS Form 433-D - Installment Agreement. IRS Form Installment Agreement Request. Examine the following articles, letters, reports, etc. from professional individuals or organizations - Examine the following documents by Professor Jegen - (These documents will be distributed in class). Copyright 1986 Through 2014, Professor Jegen s Taxsite F-2000 EH 893 Course Assignments

TAX PROCEDURE (DN 893) ASSIGNMENT 28 - - - SETTLEMENT AGREEMENTS WITH THE IRS (DRAFT DATE - DECEMBER 8,, 2014) Table Of Contents

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