5.19.12. Centralized Lien Operation

(1) Integrated Automation Technologies (IAT) tools simplify processing by assisting the user with IDRS research and input. The tools reduce the chance of errors and improve productivity. They are desktop productivity enhancing tools.

(2) CLO employees must use the IAT tools shown below whenever applicable for use.

(3) If a required tool is not used because it was determined to be not appropriate for a specific situation, document the reason in the case file.

(4) If an IAT tool is not available and/or an employee has a problem with the IAT Task Manager, the case should be processed through IDRS following established procedures.

(5) The IAT Share Point site (https://irs.gov.sharepoint.com/sites/IAT) should be checked periodically for new tools that may assist in processing cases. Descriptions of each tool, as well as job aids can be found on the web site.

(1) Certain input requirements for entity, MFT, and tax period data must be followed when creating the NFTL on ALS. The following are common situations to avoid during input. This list is not all inclusive.

(2) DO NOT CREATE AN NFTL WITH MIXED MODULES OR ENTITY TYPES, such as the following:

• Master File (IMF or BMF) and Non-Master File (NMF) liabilities on the same NFTL

• Both IMF and BMF liabilities on the same NFTL

• Joint and individual liabilities using a joint name line

• Civil Penalty modules using a joint name line

• MFT 31 modules using a joint name line

• Anything other than "MFT31" as the tax type when inputting NFTL for MFT 31 modules

• MFT 59 modules and other MFT type on the same NFTL

(3) Also, DO NOT CREATE AN NFTL with the following conditions:

• The liability is an Individual Shared Responsibility Payment (SRP) assessment, shown on IDRS as MFT 35 or mirrored assessment MFT 65.

  Note: SRP assessments are not subject to the filing of an NFTL. Return requests showing SRP assessments to the requester.

• An incorrect name control is shown.

  Note: See Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers, and Document 7071-A, Name Control Job Aid - For Use Outside the Entity Area, for help in determining the correct name control.

• The taxpayers’ names on a joint liability are split between two lines.

  Reminder: Both names should appear on the first name line with "and" or "&" between the names to ensure both parties are systemically sent a CDP notice. If it is not possible for both names to fit on the first line, use NOTADD to input the Co-Obligor's information for the CDP notice.

• The taxpayer’s zip code is located in a designated disaster area, as seen by a -O freeze on the IDRS account (see IRM 5.19.12.13.2, Disaster Relief).

• The tax type shows the abbreviation "CVPEN" (or variations) for a civil penalty assessment instead of the IRC Section number (e.g., 6672, 6721).

  Note: There may be limited situations where the use of CVPEN is authorized until ALS reference tables are updated with an appropriate code. Questions about the usage should be directed to the FORT.

• There are more than 15 assessments on one NFTL. An ALS-generated NFTL can show a maximum of 15 assessments, so multiple NFTLs will be needed.

(4) Requests are frequently received where there are multiple assessments under the same tax period (e.g., TC 150 and TC 290/300, multiple TC 240). In some of these requests, the outstanding liability may not be due from the initial assessment, but only from the subsequent assessment(s). In those instances, the information about the initial assessment can be excluded from the NFTL; however, it is permissible for it to be included. Contact the requester if clarification is needed. If the requester affirms their request or cannot be contacted, input the request as indicated by the requester.

(5) Requests involving NMF liabilities often require special handling because of the way modules are constructed on the NMF system. Looking at how the assessments were, or would have been, made on Master File can be a key to properly creating the NFTL.

1. The type of tax on the NFTL should match the assessed liability. The MFT codes for NMF liabilities differ from those used for IMF and BMF liabilities (e.g., Form 1040 is MFT 30/31 on IMF and MFT 20 on NMF; Form 941 is MFT 01 on BMF and MFT 17 on NMF). For some MFTs on IMF/BMF, there is no direct NMF equivalent and research may be needed to confirm the proper type of tax to show on the NFTL.

   Example: A Trust Fund Recovery Penalty (TFRP) based is assessed under MFT 55 on IMF or MFT 13 on BMF, but on NMF it is assessed under the MFT of the underlying liability. So, a TFRP based on outstanding Form 941 liabilities is under MFT 17 on NMF and a TFRP based on outstanding Form 720 liabilities is under MFT 45 on NMF. See IRM 3.17.46.6.15, Trust Fund Recovery Penalties. Regardless of the MFT or account type, the NFTL should show the type of tax as 6672, i.e., the IRC code for TFRP assessments.

2. The tax period on the NFTL must reflect the liability period. An NMF module only has one tax assessment. When there are multiple tax assessments on the same IMF/BMF module (e.g., TC 150/290/300, TC 150/240, multiple TCs 240), NMF sets up a separate module for each assessment using "dummy" periods starting with 195001. The NFTL must show the actual period for the tax liability, not the dummy period.

(6) Occasionally, an NFTL may be requested for only the person listed second on a joint assessment (e.g., the primary taxpayer is in bankruptcy and the assessment has not yet split). In this situation, the primary taxpayer’s SSN must be used to create the NFTL on ALS. Even though the name line only shows the secondary taxpayer, the assessment is under the primary taxpayer’s SSN and that SSN is needed to establish the link between ALS and Master File.

(7) Normally, a tax assessment and its related penalty assessments are made for the tax period on the same date. These are not differentiated on the NFTL request and can be shown as one assessment for the tax period on the NFTL. Occasionally, the tax and penalty assessments are made on different dates. Any assessment that carries its own CSED should be listed separately on the NFTL.

(8) If an ALS response such as "duplicate lien" or "lien already filed" is received during input, review the request to ensure input accuracy. Contact the requester if questions remain.

(9) When necessary data for input is missing, indiscernible, or is inconsistent with the conditions in paragraph (2) above, or you are otherwise unable to create the NFTL, reject the request back to the requester. Provide a detailed explanation of why the NFTL could not be created, advise the requester to resubmit a corrected request, and close the request.

(1) A co-obligor is a person who is jointly and severally responsible for the tax liability such as a secondary spouse on a joint income tax assessment or the general partners for a partnership liability. The IRS is required by law to separately notify a co-obligor when an NFTL is filed with their name.

(2) Generally, ALS systemically recognizes co-obligor situations when the co-obligor is listed on the first name line of the NFTL with the primary obligor and their names are joined by "and" or "&." If the co-obligor is not listed in this manner (e.g., co-obligor on the second name line), the co-obligor information must be manually added to ALS to generate their notification.

(3) Other situations where co-obligor information may need input manually include:

• The co-obligor has a different address from the primary taxpayer

• The co-obligor has a different power of attorney (POA) from the primary taxpayer

(4) A power of attorney (POA) is someone authorized to represent the taxpayer. Duly authorized POAs must also be notified of NFTL filings against their clients.

(5) For systemic NFTL requests through ICS and ACS, POA information relative to the NFTL modules usually is systemically downloaded to ALS when the NFTL request is transmitted. There will be times, however, when it is necessary for CLO to manually input a POA on ALS, such as the following situations:

• The NFTL requester identifies a POA but their information has not yet posted to the Centralized Authorization File (CAF).

• The co-obligor has a different POA than the primary taxpayer.

• The NFTL is manually requested outside ACS or ICS.

(6) It is the responsibility of the requester of an NFTL to inform CLO of all POAs and co-obligors that are to be noticed. Form 12636 contains fields specifically for the requester to identify co-obligors and POAs.

(7) Item 5 of the Form 12636 should contain co-obligor information when any of the following issues are present:

• The co-obligor is not clearly identified in the taxpayer name line (see (2) above)

• The co-obligor has a different address than the primary taxpayer

• The co-obligor has a different POA than the primary taxpayer.

(8) If the Form 12636 shows a co-obligor in item 5 but does not show that co-obligor's name in the taxpayer name line (item 1 of the form), contact the requester for clarification. If the requester is not available, reject the Form 12636 and explain that co-obligors are only noticed if they are included on the NFTL.

(9) Item 4 of the Form 12636 indicates if a POA is involved with the case. Verify that item 4 has been addressed and, if applicable, specific POA information has been provided in item 5. Take action as noted in the table below.

(10) Co-Obligor and POA information is input to ALS using the literal command NOTADD. See the ALS User Guide, Chapter 6, RRA Notices, for input instructions. Remember the following when inputting the information.

• When the POA information is for a co-obligor, it is important to load the co-obligor information before loading the POA. Highlight the appropriate co-obligor's name on the NOTADD screen before inputting the POA information so the POA will receive notification of the NFTL filing for their specific client.

  Note: If the taxpayers live at the same address and have the same POA, the co-obligor and POA information does not need to be re-input.

• For NFTLs requested through ICS, POA information cannot be input until the NFTL uploads to ALS, which generally occurs the day after the request is made on ICS.

• If the NFTL is for a recording office where the filing is completed electronically, the NFTL must be approved for filing before the POA or co-obligor information is input to ALS. Filing approval must only be done on Tuesday and Thursday. See IRM 5.19.12.12, Electronic Lien Filings (ELF).

(1) ALS employee assignment numbers are known by different names by the various operations.

• Field Collection, Advisory, Insolvency, and Field Offer In Compromise employees use their TSIGN (e.g., their ICS assignment number) for NFTL requests. This number is employee specific.

• ACS and Accounts Management (AM) employees do not use a TSIGN or an employee specific assignment number. NFTL requests from ACS and AM use a more generic number based on the BOD and site.

• Offer in Compromise (OIC) campus employees use a generic number for a management official at their location (25490000 for Memphis; 21490000 for Brookhaven).

(2) ALS assignment numbers for ACS and AM requests are constructed as shown in the table below.

(1) Employees generally request NFTLs systemically through ICS or ACS. If a systemic request is not possible, employees may request CLO create the NFTL by faxing or secure emailing a completed Form 12636, Request for Filing or Refiling Notice of Federal Tax Lien. See IRM 5.19.12.2.1, Notice of Federal Tax Lien Requests, for processing NFTL requests.

(2) Sometimes there is a need for immediate filing of the NFTL and the normal printing and mailing process will not suffice. These instances require the NFTL to be manually prepared and hand carried to the recording office.

(3) The originator is responsible for manually preparing the NFTL. See IRM 5.12.7.4, Manual NFTL Preparation.

(4) Employees who have access to ICS and are assigned the Bal Dues on ICS must use ICS to secure a SLID for the manually prepared NFTL.

(5) If the employee cannot secure the SLID from ICS or the assessment is posted to IDRS but is within 10 calendar days, the NFTL must be input directly to ALS. Employees will request ALS input by submitting Form 12636 or by contacting CLO by phone and providing the necessary information.

(6) When requests are received for immediate issuance of a SLID, create the NFTL on ALS following standard input procedures, except as noted below.

1. Suppress the printing of the NFTL by selecting "Off Voucher" and "N" for Print and Store options.

   Reminder: If the NFTL is printed as part of regular CLO processing it could result in a duplicate filing.

2. Suppress the CDP notice after verifying that the requester will be issuing the notice.

3. Use the requesting employee’s TSIGN when creating the NFTL.

(7) If the Form 12636 is incomplete, contact the originator for clarification. If the originator is not available, reject the Form 12636 and explain in detail why the request is being rejected and what is needed to correct the request.

(8) After generating the NFTL on ALS, give the SLID to the requesting employee for use in filing the NFTL. Remind the employee to send the recording information to CLO for updating the ALS. This will prevent the NFTL from subsequently showing as a potential lost lien, which could lead to a duplicate filing and untimely release.

(9) When the originating employee indicates there is a POA for the taxpayer, verify whether the originator will be issuing the CDP notice to the taxpayer and POA. If the employee makes the request by phone, ask the employee whether there is a POA involved.

1. If there is a POA and the originator is not manually issuing the notices, input the information into NOTADD to generate a copy of the CDP notice to the POA.

(10) When a request is received for NFTL filing that is within 10 calendar days of the assessment and the assessment has not posted to IDRS, refer the request to the FORT. See IRM 5.19.12.2.5.5, Jeopardy NFTLs. If it is within 10 days of the assessment and the assessment has posted to IDRS, input the request to ALS following the procedures noted above.

(11) If an error is made while creating the NFTL and the NFTL was placed on the BSV, complete a BSV add/delete form and give to manager or lead TE. They will notify the team responsible for printing and mailing that state's lien documents to pull the NFTL from the batch. Explain why the NFTL is being pulled.

(12) Input a history on ALS to indicate the NFTL was manually input and is being hand carried for filing.

(13) Due to the urgency that necessitates hand-carried NFTLs, requests for SLIDs for hand-carried NFTLs should be input by CLO as soon as possible, but must be input within five (5) business days after the receipt date.

(14) Report NFTL requests using:

• OFP 810-69080, if received by paper, fax, or email

• OFP 700-69000, if received by phone

(1) Any information on an NFTL can be corrected or edited on ALS until it is printed from the ALS print spool (Tuesday and Thursday). Once the CDP notice is triggered, the NFTL cannot be edited. If a correction can be made prior to printing, an Amended NFTL is not necessary.

(2) When receiving notification of an error, review the ALS print spool for the SLID number of the NFTL to see if it has been printed.

1. If the NFTL has not been printed, edit the NFTL using the CORRECT function. See the ALS User Guide, Chapter 5, Resolving Lien Errors, for instructions.

2. If the NFTL has been printed, an amended NFTL or NTBFL is needed, depending on the error.

(3) After an NFTL has been printed from the ALS spool, CORRECT will only allow a change to the name control. If the name control is the only correction that is needed, no amended NFTL is required.

(4) For NFTLs that were created in an electronic recording office, the approval of the ELF queue is equivalent to printing and mailing other documents. Once the approval is done the status of the NFTL changes from "new" to "approved elf" and the NFTL cannot be edited. When receiving notification of an error on an ELF NFTL, review ALS to see if the filing has been approved.

1. If the ELF filing has not been approved, disapprove the NFTL from the queue and input the correction.

2. If the ELF filing has been approved, an amended NFTL or NTBFL is needed, depending on the error.

(1) After the NFTL is printed (or approved for an ELF recording office), errors on an NFTL are fixed by amending the NFTL or creating a NTBFL on ALS. The nature of the error determines which is needed. IRM 5.12.7.9.2, Correcting the Filed NFTL, provides details on which should be requested and is summarized in the following table.

(2) DO NOT use the amend function to add a name to an NFTL. The name line should only be amended to clarify the taxpayer's name already on the NFTL or remove the name of a non-liable person/entity. An NFTL should not be amended to show a new person/entity. A new NFTL should be requested for that new person/entity.

(3) When amending an NFTL that included multiple tax periods, do not include any tax periods that have been satisfied. The amended NFTL should only reflect the tax periods that currently have a balance due.

(4) In order to amend an NFTL, recording information is needed on the original NFTL. If no CRD has been input to ALS, use the best research method available to locate the recording information and update ALS accordingly. If unable to locate the recording information, notify the requester and ask them to obtain the information before resubmitting the request.

(5) For step by step instructions on how to generate an amended NFTL on ALS, see the ALS User Guide, Chapter 5, Resolving Lien Errors.

(6) When generating an amended NFTL, input a history on both SLIDs stating the reason the NFTL was amended, the name of the requester, and the cross-reference SLID.

(7) Amended lien documents will remain in paper format for electronic recording offices. The amend program will generate a print file for amended documents to send to these recording offices. The Court program will allow the input of recording information on these amendment SLIDs. Once CRD is input to the amended NFTL it will be converted to an electronic NFTL and the release will be electronic.

1. In order for ALS to generate a print file, the recording office must be reassigned as a paper court. Contact the FORT for assistance.

2. For the recording offices of USDC Boston and Secretary of State Connecticut, no paper lien documents are needed. Complete the amended NFTL on ALS and the document will show up as an amended NFTL on ALS for viewing.

3. Amended NFTLs for Secretary of State California are completed in the same manner as non-electronically filed amended NFTLs.

(8) The ALS Amend program issues a new CDP notice based on the reason for amending. If changes are made to the tax period or assessment date, a Letter 3172 is generated unless the corrected tax module appears on another NFTL. In that situation a Letter 3171 will be generated. The CDP Notice generates when the amended document is printed. A CDP Notice does not generate for changes to the name, TIN, or name control.

(9) Amended NFTLs are worked within five (5) business days after the receipt date.

(10) OFP 810-69080 is charged for completing the amended NFTLs.

(1) When there is an error in a field that does not impact the validity of the NFTL (i.e., error in TIN or MFT), a Not To Be Filed lien record (NTBFL) must be created to establish the link between ALS and Master File. For other errors, an amended NFTL is needed. See table in 5.19.12.2.3.2 above.

(2) NTBFLs, sometimes referred to as "dummy" liens, are created with the same information as on the original NFTL except with the corrected TIN and/or MFT. NTBFLs should only be input by CLO.

(3) NTBFLs are so named because they do not get filed. They are for internal use only. If a NTBFL is inadvertently printed, the history should be reviewed to determine appropriate steps. NEVER mail a NTBFL to a recording office.

(4) To create a NTBFL follow standard NFTL creation procedures in the ALS User Guide except as noted below.

1. Suppress the NFTL from the billing support voucher (BSV).

2. Suppress the CDP notice from printing.

3. Select "Not To Be Filed" as the recording office (court number 721999).

4. Input a history on the NTBFL and original SLID explaining the reason for the NTBFL and cross-referencing the SLIDs. Remember, this history needs to supply enough information so that a release for the original NFTL can be input when a release for the NTBFL is generated.

(5) As the modules on the NFTL are satisfied, Master File notifies ALS, which updates the status of the modules on the NTBFL. The modules are also placed on the SATMOD report so that the module on the original NFTL can be marked as satisfied. This is to ensure no delays in the release of the original, recorded NFTL.

(6) After all the modules on the NTBFL have been satisfied a release will be systemically generated. The release will be placed into the print spool. When the release prints, the employee reviewing the lien documents pulls the release for the NTBFL and uses the ALS history information to request a release for the original NFTL. The release for the NTBFL can be discarded after use.

(7) OFP 810-69080 is charged for completing the creation of NTBFL.

(1) The notice of an estate tax lien and the release of the estate tax lien are filed on the applicable forms listed below. Notices of estate tax lien are not created on ALS, or otherwise loaded to it.

• Form 668-H, Notice of Federal Estate Tax Lien Under Internal Revenue Code Section 6324B

• Form 668-I, Certificate of Release of Federal Estate Tax Lien Under Internal Revenue Section 6324B

• Form 668-J, Notice of Federal Estate Tax Lien Under Internal Revenue Code Section 6324A

• Form 668-K, Certificate of Release of Federal Estate Tax Lien Under Internal Revenue Section 6324A

(2) CLO receives manually prepared estate tax liens and releases from the Advisory Estate Tax Group. These documents are generally transmitted with a Form 3210. The FORT manages all estate tax lien and related documents. See IRM 5.19.12.8.2, Filing Estate Tax Lien Documents.

(3) In certain situations, a regular NFTL (Form 668(Y)(c)) can be filed against an estate. If a request is received for the creation of an NFTL against an estate, follow normal procedures to create the NFTL on ALS except as noted below.

1. Include a “V” (or "W" for international accounts) after the SSN to indicate it's an estate.

2. Input the taxpayer’s date of death (DOD) as the tax period.

   Caution: ALS does not accept zeros (00/00/0000) for the tax period, which is how MFT 52 liabilities are reflected on IDRS.

   Note: The DOD can be obtained through cc INOLE.

(4) File a regular NFTL against the estate following standard procedures.

(5) If a call is received from an advisor regarding where to send an estate tax lien/release give them the address to the FORT.

(1) A Special Condition NFTL (sometimes generically, and inappropriately, referred to as a “Nominee NFTL”) is an uniquely-worded NFTL designed to protect the government’s interest in an asset(s) that is in a third party’s name. A Special Condition NFTL must be approved by Counsel and usually it is manually prepared by the revenue officer or Advisory.

• There are four main types of these NFTLs (Nominee, Alter Ego, Transferee, Successor-in-Interest), but Counsel may approve other variations on rare occasions.

• All Special Condition NFTLs have specialized name lines and certain ones (e.g., those for nominee or transferee situations) must contain additional wording that describes the property attached by the lien.

(2) Special Condition NFTLs are forwarded to the CLO FORT for processing.

(3) If it has not already been done by Advisory or the RO, the FORT loads the Special Condition NFTL into ALS using the standard CREATE process with the exceptions noted below.

1. Select nominee, alter ego, or “other special condition” as the entity type, depending on the condition.

2. If the NFTL is manually prepared, suppress the NFTL from printing through ALS.

3. If the NFTL will be hand-carried for filing by the RO, suppress the NFTL from the voucher.

(4) Additional actions to process the Special Condition NFTL may be necessary as shown in the following table.

(5) Once a Special Condition NFTL is ready for filing, it may be filed with the recording office via normal batch processing.

(6) When a recorded copy of a Special Condition NFTL is returned, input the CRD to ALS and forward the document to the FORT.

(1) Restitution-Based Assessment (“Restitution”) NFTLs are filed for restitution ordered by the court following the conviction of the taxpayer on a criminal tax violation or tax-related offense. These NFTLs contain special wording to indicate the nature of the assessment(s). These NFTLs can be printed through ALS or manually prepared by the revenue officer (RO). See IRM 5.1.5.18.2, Notice of Federal Tax Lien (NFTL) Filing on Restitution-Based Assessments (RBA), for additional information.

(2) Requests for Restitution NFTLs cannot be made through ICS. The requester must submit Form 12636 (or, if manually prepared, a copy of the NFTL) to CLO for input to ALS.

(3) Upon receipt of Form 12636, follow standard processes to review the request and input the information to ALS, with these exceptions:

• The type of tax must be the form involved in the restitution preceded by an “R” (e.g., R1040, R941). The assessments show on IDRS under MFT31, but that is not acceptable as a type of tax on the NFTL. Inclusion of the “R” is crucial for ALS to recognize the NFTL as a Restitution NFTL.

• Only restitution-based assessments may be included on the NFTL. Due to the special wording of these NFTLs, other types of assessments (e.g., 1040, 6672, etc.) must not be included.

• The number of entries in the tax form section is limited to 14 line items to allow space for the special wording.

(4) Restitution NFTLs generated by ALS should be printed and mailed following standard procedures.

(5) In situations where the NFTL will be hand-carried for filing, the requester must manually prepare the NFTL and contact CLO for a SLID. Upon receipt of a request for a SLID, use the standard CREATE process with exceptions for the following actions.

1. Place an “R” in front of the tax form number to indicate the restitution situation (e.g., R1040, R941).

   Note: Inclusion of the “R” is crucial for ALS to recognize the NFTL as a Restitution NFTL.

2. Ensure that only restitution-based assessments are included in the NFTL.

3. Verify that the number of entries in the tax section does not exceed 14.

4. Suppress the NFTL from printing through ALS.

5. Suppress the NFTL from the voucher.

6. Suppress the systemic CDP notification.

7. Input a history to ALS about the manual preparation and filing.

8. Provide the SLID to the requester.

(6) For Restitution NFTLs printed and filed by CLO, the CDP notice is systemically issued. For those manually prepared, the requester is responsible for issuing the CDP notice to the taxpayer and, if applicable, copying their POA.

(1) MCAR notices of lien are created because certain tax treaties contain clauses under which the treaty partners can request assistance from the IRS in collecting taxes owed them by individuals residing in the United States. The mutual collection treaty partners are as follows:

• France

• Sweden

• Denmark

• Canada

• the Netherlands

(2) A MCAR notice of lien does not look like a regular NFTL and it is not input to ALS. It should come with a request explaining the lien document is to be filed and who needs to receive the recorded document back. The lien documents are placed in the normal batch processing.

(3) When these documents are returned from the recording office, forward them to the requester.

(1) Occasionally, in special circumstances, a tax assessment is accelerated to expedite the normal assessment process. This generally is done when it is determined that collection of tax is at risk or the assessment statute expiration date (ASED) is imminent. There are four types of accelerated assessments:

• Jeopardy assessments

• Termination assessments

• Quick assessments

• Prompt assessments

(2) In many of these situations, it is necessary to immediately file an NFTL as soon as the assessment is made and notice is given. These are categorized as "Jeopardy NFTLs," regardless of the type of assessment. There are other situations when an accelerated assessment is not made, but it is necessary to file an NFTL before the assessment posts to IDRS. Although the situation differs, the NFTL request is also categorized as a "Jeopardy NFTL" because it is handled the same on ALS. See IRM 5.12.7.7.1, Jeopardy and Prompt Assessments.

(3) Jeopardy NFTLs must be manually prepared by the requester. NFTLs involving assessments that have not posted to IDRS will cause unpostables of the TCs 582, 360, and 971 AC 252.

(4) Jeopardy NFTLs are worked in the FORT. The requests may be in the form of a manually prepared Form 668(Y), Form 12636, or other accepted format. Any request for a Jeopardy NFTL received by a CLO team should immediately be forwarded to the FORT.

(5) Upon receipt of a Jeopardy NFTL request, the FORT creates a Not To Be Filed Lien record (NTBFL) on ALS. This allows for the generation of a SLID for the manually-prepared NFTL but prevents transaction codes from posting to IDRS. See further details in IRM 5.19.12.2.3.3, Not To Be Filed Lien Record.

(6) Give the SLID to the revenue officer to affix to the manually prepared NFTL. If the Form 668(Y) was provided with the request, insert the SLID on the document before returning it to the requestor. Remind the requestor to return the recording data after the NFTL is hand-carried for filing. The requestor is responsible for issuing the CDP notice to the taxpayer and, as applicable, copying the POA.

(7) Input an ALS history identifying the NFTL as a jeopardy NFTL and monitor for the return of the CRD.

(8) When the CRD is received, take the actions below.

1. Verify the assessment has posted to IDRS.

2. Correct the court selection to the appropriate recording office where the NFTL was filed.

3. Input the CRD.

(9) Advise the requestor to input the TC 360, 582, and 971 AC 252 to the module(s) as appropriate.

(1) NFTLs may be requested for assessments made in relation to Form 5330, Return of Initial Excise Taxes Related to Employee Benefit Plans, and Form 5500, Annual Return/Report of Employee Benefit Plan. The process to create these NFTLs in ALS differs slightly from normal procedures. These NFTLs can be printed through ALS or manually prepared by the revenue officer (RO).

(2) Assessments made for Form 5330 appear on IDRS under MFT 76 and for Form 5500 under MFT 74. Whenever an assessment is made under either of these MFTs, a corresponding plan number is embedded in the assessment. Each plan has an associated three-digit plan number assigned by the employer/sponsor (e.g., 001, 002) and multiple MFT 74/76 assessments can exist for each tax period. Proper identification of the plan number related to the assessment is needed when creating the NFTL.

(3) Requests for NFTLs for MFT 74/76 assessments cannot be made through ICS. The requester must submit Form 12636 (or, if manually prepared, a copy of the NFTL) to CLO for input to ALS.

(4) Upon receipt of Form 12636, follow standard processes to review the request and input the information to ALS, with the exceptions noted below.

(5) Print and mail NFTLs generated by ALS for these assessments following standard procedures.

(6) In situations where the NFTL will be hand-carried for filing, the requester must manually prepare the NFTL and contact CLO for a SLID. Upon receipt of a request for a SLID, follow the standard CREATE process with exceptions noted below.

1. In the type of tax field for Form 5330 / MFT 76 assessments, place an "E" in front of the plan number (e.g., E001). The requester must provide the plan information with the request. For Form 5500 / MFT 74 assessments, place a "P" in front of the plan number (e.g., P001).

2. Ensure that only MFT 74 or 76 assessments are included on the NFTL.

3. Suppress the NFTL from printing through ALS.

4. Suppress the NFTL from the voucher.

5. Suppress the systemic CDP notification.

6. Input a history to ALS about the manual preparation and filing.

7. Provide the SLID to the requester.

(7) For NFTLs printed and filed by CLO, the taxpayer’s CDP notice is systemically issued. For NFTLs manually prepared, the requester is responsible for the issuance of the CDP notice and the input of all applicable transaction codes to IDRS.

(1) When a taxpayer files bankruptcy, the automatic stay of the bankruptcy prohibits various collection activities, including filing new NFTLs for the tax liabilities that arose before the bankruptcy ("pre-petition liabilities"). Generally, NFTLs for these liabilities cannot be filed until the bankruptcy is dismissed or discharged.

(2) During the bankruptcy, the taxpayer can incur additional tax liabilities ("post-petition liabilities"). Occasionally, an NFTL may be filed for the post-petition liabilities even though the bankruptcy is still open. These NFTLs must be specially annotated to clarify that they do not attach the assets under the jurisdiction of the bankruptcy court. See IRM 5.17.11.14, Collection of Post-petition Taxes.

(3) Because of the special wording needed, NFTLs for post-petition liabilities must be manually prepared.

(4) The requester should manually prepare the Form 668(Y) using an available template and include a statement in the body of the form such as “This Notice of Federal Tax Lien does not affect assets under the jurisdiction of the bankruptcy court.” The manually prepared form should be emailed to CLO for SLID assignment and filing.

(5) Upon receipt of the form, CLO takes the following actions.

1. Input the data from the form into ALS to secure the SLID.

2. Insert the SLID on the Form 668(Y).

3. Print the Form 668(Y) and associate it with other documents for filing.

4. Return a copy of the Form 668(Y) to the requester.

(6) The requester is responsible for preparing and issuing the CDP notice to the taxpayer and the POA, if appropriate.

(7) After filing, CLO follows standard procedures for inputting CRD and maintaining the NFTL on ALS.

(1) Refiling an NFTL continues the lien’s priority on all property or rights to property of the taxpayer. Occasionally, the NFTL should only be refiled with respect to specific property. This situation most often occurs when the CSED expires but there is property under seizure or was not included in a bankruptcy proceeding. See IRM 5.10.4.12, Refiling Notices of Federal Tax Lien - Collection After Statute Has Expired, and IRM 5.9.17.5.2, Collection from Exempt, Abandoned, or Excluded Property (EAEP).

(2) In this situation, the Form 668-F must include a statement regarding the lien’s attachment such as "The refiling of the Notice of Federal Tax Lien is limited to the following described property and is not intended to affect any other property of the taxpayer named above." The statement should be followed by a description of the specific property involved.

(3) Because of the special wording, the Form 668-F must be manually prepared, normally by the requester. When a request for a manually prepared refile is received, take the following actions.

1. Secure a SLID for the refile from ALS and provide it to the requester.

2. Suppress the printing of the refile through ALS.

3. Process the manually prepared Form 668-F following standard procedures.

(1) A request for a manual input of a lien release might be received by telephone or in writing from an internal or external customer.

• Requests from IRS employees are generally made on Form 13794, Request for Release or Partial Release of Federal Tax Lien.

• Requests from external customers can take a variety of forms (e.g., letter, phone call). See IRM 5.19.12.7.5.4, Request for Release of Lien, for instructions on processing external requests.

(2) For direction on how to input the release on ALS, refer to the ALS User Guide, Chapter 10, Releases, Revocations & Withdrawals.

(3) When inputting a release on ALS, it is necessary to identify and input the date of the satisfying transaction The table below explains the date to use in the most common circumstances.

(4) Requests from employees should contain all the necessary data for ALS input, including the requester's assignment number. Research on these requests is generally only done on ALS to ensure all related NFTLs are addressed.

(5) When releases are manually input to ALS, document in the ALS history why the release is being input and include enough information to identify the requester.

(6) On occasion, it is necessary for the field to issue a certificate of release directly to the taxpayer or their representative so they can hand carry it to the recording office. For example, a taxpayer requests an immediate release in exchange for a full payment or a release is requested by the Department of Justice in relation to litigation. In this circumstance, a copy of the release that was manually prepared should be provided to CLO to update ALS. Input the release to ALS following standard procedures, with the exceptions noted below.

1. Suppress the printing of the release.

2. Suppress the release from appearing on the voucher.

3. Following the ALS prompts, input the name of the employee who issued the release.

(7) When a certificate of release is issued directly to the taxpayer for filing, the taxpayer should be provided Notice 48, Instructions for the Certificate of Release of Federal Tax Lien. The notice explains the filing process and advises the taxpayer of their responsibility to pay the recording fee charged by the recording office or their option to request the IRS file the certificate following routine processing.

(8) Release requests must be worked within five (5) business days after the date of receipt.

(9) OFP 810-69080 is used for completing requests for the release of liens.

(1) An NFTL can show multiple taxpayers (e.g., joint liability) and multiple tax periods. There are times when it is necessary to release the lien against one of the taxpayers or some of the tax periods listed on the NFTL. When this happens a partial release of lien is issued.

(2) A partial release for one of the taxpayers listed on the NFTL is done when one taxpayer is no longer liable for the assessments listed but the other taxpayer(s) is still liable. This happens most often when there is a joint income tax liability and one spouse has been granted a discharge in a bankruptcy, has completed the payment terms of an OIC, or has been granted innocent spouse relief.

(3) Most of these partial releases are generated systemically when the tax module is being split on Master File, but requests from IRS employees for manual input may also be received.

(4) Partial releases for certain tax periods listed on the NFTL can be issued after each assessment is satisfied or becomes unenforceable; however, the IRS is only required to do these partial releases upon the taxpayer's request. See IRM 5.12.3.6, Partial Lien Release.

(5) Requests for partial release received from an IRS employee usually do not need researched. Contact the employee if there are questions or problems.

• The request is generally on Form 13794.

• The request should provide a reason for the partial release (e.g., taxpayer was determined to be an innocent spouse).

• The authority to request a partial release is the same as requesting a full release. See IRM 1.2.2.6.4, Delegation Order 5-4 (Rev. 3), Federal Tax Lien Certificates.

(6) Requests for partial releases received from a taxpayer must be researched to determine if a partial release is appropriate.

(7) To input a partial release, follow the same basic procedures for a manual release request except address the questions regarding the partial release. See IRM 5.19.12.2.7.1, Manual Release of Liens, and the ALS User Guide, Chapter 10, Releases, Revocations & Withdrawals.

(8) For ALS to generate a partial release, the system establishes an ALS-only document identified as a "spec doc" in the status column on ALS. From this spec doc the partial release is prepared. The spec doc has a unique SLID on ALS, but the printed document shows the original SLID and special language to indicate it is a partial release.

(9) Partial releases are printed at CLO with other lien documents following regular print schedules. Partial releases for ELF recording offices are printed and mailed by CLO and can be found in SPOOL/ELF.mmdd. The TP copies of the partial releases are systemically generated and mailed from CPS.

(10) OFP 810-69080 is charged for working requests for the partial release of lien. Requests must be worked within five (5) business days after the receipt date.

(1) Occasionally, ALS research may show a partial release was systemically created, but has not been issued. This generally happens when one person on a joint liability NFTL has made an innocent spouse claim that was denied and is challenging the assessment in Tax Court.

(2) In addition to the partial release, ALS research also shows:

• The release is not in the manager's approval queue; and

• When attempting to access the NFTL through the "Release," function, the user is warned that a duplicate should not be generated.

(3) IDRS research of the account(s) shows all the following:

• A TC 971 AC 102 or TC 971 AC 103, indicating the claim of the spouse was denied and is being appealed in Tax Court

• A TC 400 on the MFT 30 joint module, indicating the account has been transferred out

• An MFT 31 for the module for the non-petitioning spouse only

(4) The posting of the TC 971 AC 102/103 triggers a systemic partial release on ALS for the innocent spouse. However, the partial release is stored on ALS until a final decision is reached in Tax Court.

(5) When an inquiry is received regarding a partial release in this situation, advise the taxpayer the lien cannot be released until a Tax Court decision is final or the lien is full paid. Input a history item on ALS regarding the situation.

(1) NFTLs filed on Form 668(Y)(c), Notice of Federal Tax Lien, show a "Last Day for Refiling" in column (e). Language on the form states that if the NFTL is not refiled by that date, the lien is considered to be released. This is known as a self-releasing lien. See IRM 5.12.3.4.1.1, Self-Releasing Lien, for further details.

(2) Each assessment shown on the NFTL has its own "Last Day for Refiling." When the respective date passes and no refile has been input, ALS will place an indicator on the assessment to show the lien has expired ("EXP").

(3) A certificate of release is not systemically issued for a self-releasing lien. If an NFTL contains multiple liabilities that are satisfied by different means (e.g., payment, statute, etc.), a certificate of release may or may not be issued depending on how the last open liability on the NFTL was resolved.

(4) If there is no "Last Day for Refiling" specified on the NFTL or the NFTL does not have the self-release language (e.g., refiled NFTLs, Forms 668(Y) issued before 1983), the self-release provision is not in effect and a certificate of release must be issued within 30 days of when the CSED passes.

(5) When a request for lien release is received for a self-released lien, review IDRS to ensure the CSED has not been extended and to determine if there is still a balance due on the assessment(s).

(6) If the CSED has been extended and there is still a balance due, take the following actions.

1. Determine the status of the account and refer it to the appropriate office. See IRM 5.19.12.7.5.2, Request for Payoff, for additional information on referrals.

Status	Refer to...
22	ACS
26	RO
71	Centralized Offer in Compromise
72 (TC 520 cc 60-67, 81, or 83-89)	Centralized Insolvency Operation
72 (TC 520 cc 70-75 or 80)	Advisory
All other statuses	Advisory

2. Prepare a Correspondex Letter 3645C, Case Processing Liens / Centralized Lien Operation, to explain that the request is being referred or, if the request is by phone, tell the caller you are referring the case for an NFTL determination and to whom the case is being referred. See IRM 2.11.1, IDRS Correspondence, on creating correspondex letters.

3. Input an ALS or AMS history of the actions that were taken.

(7) If the CSED has not been extended or there is no balance due, advise the taxpayer of the self-release and take the following actions.

1. Advise the taxpayer that you can provide a certificate of release that they can file at the recording office. Explain that some recording offices may not accept the certificate because they recognize the lien as being self-released. Also, advise the taxpayer that they must pay the filing fee required by the recording office.

   Note: The taxpayer may ask that the IRS file the certificate.

2. Generate a Form 668-Z using the ALS literal command "PRNT668." Ensure the NFTL has CRD before printing and, if needed, update the release document with the current date.

   Note: In situations where the NFTL is no longer on ALS, the taxpayer must provide a copy of the NFTL and the certificate of release must be manually prepared using an available template.

3. Send the release document to the taxpayer with Notice 48, Instructions for the Certificate of Release of Federal Tax Lien.

4. Update ALS with a history stating the actions taken.

(8) If the NFTL was filed in an ELF recording office, print and provide the taxpayer a facsimile of the self-released NFTL and explain it was filed in electronic recording office. If the taxpayer states they need a Certificate of Release, the lien should be released on ALS so that an electronic release is sent. The ELF recording office will not accept a paper document from the taxpayer for recording.

(9) If the recording office refuses to file a hand-carried release for the taxpayer and insists it come from the site, add the release to the next available voucher for that recording office.

(10) Paper requests for a release must be worked within five (5) business days after the date of receipt. Phone requests should be worked while the taxpayer is on the phone, unless unusual circumstances exist.

(11) OFP 810-69080 is charged for processing written requests for release of liens. If the request is by phone, use OFP 700–69000.

(1) Occasionally a lien will be released on ALS, either by the issuance of a certificate of release or the self-release nature of the NFTL, and it is determined the lien should not have been released. An erroneous or improvident release must be addressed before additional actions can be taken regarding the lien.

(2) If the lien has been released on ALS but the Certificate of Release has not yet been printed, a user with the appropriate permissions, usually a manager, can reverse the release on ALS. Refer to the ALS User Guide, Chapter 10, Releases, Revocations & Withdrawals, for direction.

(3) Once a certificate of release is filed or the NFTL expires, the release cannot be reversed on ALS. A certificate of revocation must be issued.

(1) When a certificate of release is issued, the statutory lien(s) listed on the NFTL is extinguished. The same is true if the lien self-releases because the NFTL was not timely refiled. The tax liability is not extinguished and the IRS can continue to collect the liability(s) but administrative, as well as judicial, enforcement actions to collect may be restricted. See IRM 5.12.3.14, Revocation of Lien Release, for details.

(2) Sometimes a certificate of release is issued or the lien self-releases but there remains a balance due on the liabilities and the CSED is still open. Before a new NFTL can be filed, the release must be revoked to re-establish the statutory lien.

(3) An erroneous or improvident release is revoked by filing a Form 12474, Revocation of Certificate of Release of Federal Tax Lien, at the appropriate recording office.

(4) Requests for revocation are usually submitted on Form 14466, Request for Revocation of Erroneous Release of Federal Tax Lien.

1. If the revocation request is for a recorded certificate of release, the requester of the revocation must supply the recording date of the release to complete the revocation. Release recording information is not kept on ALS.

2. If the revocation request is for a self-released lien, no release recording date is necessary. The recording information for the document is the original NFTL recording information. See IRM 5.12.3.4.1.1, Self-Releasing Lien.

(5) Revocation requests are sent to CLO or CLO FORT via secure email by Advisory, Insolvency, Offer in Compromise (OIC) units, or directly from revenue officers. See IRM 5.12.3.14.1, Requesting Revocation of Lien Release.

(6) Revocations are often routed through Advisory for approval; however, other positions have approval authority, including GS-9 revenue officers and their managers, Insolvency group managers, the CLO program manager, and the CLO FORT manager. See IRM 1.2.2.6.4, Delegation Order 5.4 (Rev. 3), Federal Tax Lien Certificates.

(7) Due to the complexity of some revocation situations and ALS’ limitations in processing certain types of revocations, revocation requests received by CLO teams generally should be forwarded to the FORT for processing

(8) As much as possible, revocations should be input and processed through ALS. See ALS User Guide, Chapter 10, Releases, Revocations & Withdrawals.

(9) Print the revocation document as part of the routine batch processing.

1. Send one copy of the revocation document to the recording office.

2. Research IDRS for the current address of record for the taxpayer(s).

3. Mail the second copy of the revocation document via regular mail to the taxpayer(s) at their current address(es) of record.

Note: Although CLO is tasked with mailing the taxpayer's copy, it is the requester's responsibility to ensure this is done.

(10) When the request for a new NFTL is included with the request for the revocation it is imperative that the revocation and new filing be completed in the proper sequence. The revocation must be prepared, recorded with the recording office, and mailed to the taxpayer PRIOR to the new NFTL being filed.

1. Generally, the request for the new NFTL should be held (i.e., not input to ALS or sent to the recording office) for two weeks after the revocation is processed. This will help to ensure that the revocation is filed before the NFTL is filed. Alternatively, the NFTL may be filed as soon as the recording office verifies that the revocation is recorded.

2. The revocation document and new NFTL may be sent to the recording office at the same time but a note should be attached to the documents advising the recording office that the revocation must be recorded before the new NFTL is recorded. The note to the recording office should also include references to the SLID number of both the revocation and the new NFTL. The following example shows how the note might be worded.

   Example: To comply with IRC 6325(f)(2), please record the attached Form 12474, Revocation of Release of Federal Tax Lien, serial number xxxxxxxxx, before recording the attached Form 668(Y)(c), Notice of Federal Tax Lien, serial number xxxxxxxxx.

(11) Add a history item to ALS to indicate the reason for the revocation. Also, a history item should be added when the taxpayer’s copy of the revocation is mailed and should specify to what address the document was mailed, if different from the NFTL address.

(12) If it is found that a revocation has been incorrectly input, the revocations can be reversed before the print date by a user with the appropriate permissions utilizing the ALS literal command "revoke." Refer to the ALS User Guide for more instructions.

(13) Requests for revocation must be worked within five (5) business days after the receipt date.

(14) OFP 810-69080 is charged for completing the reversal or revocation of release of liens.

(1) Situations may arise where the NFTL lists multiple persons but it is appropriate to withdraw the NFTL only as it relates to one person. Also, but in unusual circumstances, there may be situations where the NFTL lists multiple tax periods but it is appropriate to withdraw the NFTL only as it relates to certain tax periods. In these situations a partial withdrawal may be issued. See IRM 5.12.9.7, Partial Withdrawal, for additional details.

(2) Those authorized under Delegation Order 5-4 to approve withdrawals can also approve partial withdrawals. Generally, the approved partial withdrawal requests come from Advisory or Insolvency to CLO for processing actions.

(3) Follow the instructions in IRM 5.19.12.2.8 above for processing the withdrawal request.

(4) Input the partial withdrawal on ALS following the instructions found in the ALS User Guide, Chapter 10, Releases, Revocations & Withdrawals. Input a history in ALS about the partial withdrawal request.

(5) Do not reverse the TC 360. There is no abatement of NFTL filing fees for partial withdrawals.

(6) Partial NFTL withdrawals must be worked within five (5) business days after the receipt date in CLO.

(7) OFP 810-69080 is charged for completing the partial NFTL withdrawals

(1) Requests for NFTL withdrawal are submitted in writing, generally on Form 12277, Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien.

(2) In the event a request for a withdrawal is received from a taxpayer for an NFTL and the lien has not been released, check IDRS to determine the status of the account. Refer the request following the table below.

(3) Prepare a Correspondex Letter 3645C, Case Processing Liens / Centralized Lien Operation, for the taxpayer to explain that the request has been referred. Refer to IRM 2.11.1, IDRS Correspondence, for creating a correspondex letter.

(4) Input a history of the action taken on ALS or AMS, if not on ALS.

(5) If the request is received from an IRS employee not authorized to approve withdrawals, reject the request back to the requester and explain that the request must go through Advisory or Insolvency.

(1) Taxpayers may request a withdrawal of the NFTL after the lien has been released. The policy regarding withdrawals after lien release (WDARs) is found in IRM 5.12.9.9, Requests for NFTL Withdrawal After Lien Release.

(2) WDAR requests are worked by Advisory and requests received in CLO should be referred to the Advisory Consolidated Receipt site.

(3) In unusual circumstances, CLO may work WDAR requests under IRC 6323(j)(1)(D), "best interest of the taxpayer and the government," if a certificate of release was issued. CLO managers have the authority to approve WDARs, except for situations where the lien self-released. See IRM 1.2.2.6.4, Delegation Order 5-4 (Rev. 3), Federal Tax Lien Certificates.

(4) When it is necessary to work a WDAR request in CLO, follow the steps below.

1. Review ALS to determine the status of the NFTL and whether a certificate of release was issued.

2. Research IDRS to determine how the liability was satisfied and whether the taxpayer is in filing compliance.

3. Request additional information from the requestor as needed.

4. Make a determination on the WDAR request following the guidance found in IRM 5.12.9.9.

5. If the conditions for withdrawal are met, input the withdrawal to ALS following standard input procedures. Print and process the Form 10916-A, Withdrawal of Filed Notice of Federal Tax Lien after Release, following standard procedures.

   Note: A copy of the Form 10916-A and Letter 3044, Withdrawal After Notice of Lien Release, will systemically generate and be sent to the taxpayer from CPS.

6. If the conditions for withdrawal are not met, prepare and issue Letter 4711, Withdrawal Decision, to deny the request.

Note: Determinations to withdraw the NFTL or deny the request must be approved by the team manager prior to generation of documents.

(5) In situations where a WDAR request is received for an NFTL no longer on ALS, manual preparation of the documents may be necessary. See IRM 5.12.9.9.2, Withdrawal Requests for NFTLs No Longer on ALS. Do not SCREATE a released NFTL on ALS for the sole purpose of withdrawing it.

(6) WDAR requests should be reviewed within thirty (30) calendar days after receipt of a complete request in CLO (e.g., Form 12277 with all information). If the request cannot be reviewed in that time frame, send an interim letter to the requestor advising of the status.

(7) Use OFP 810-69170 when working withdrawal requests.

(1) To resolve NFTLs showing on the 668Y listing, research ALS for history information to determine what data the NFTL may be missing. Take appropriate corrective actions, as needed.

(2) Input an ALS voucher history if adding the document to the voucher.

(1) In the "HOW" column, the 668Z listing indicates a reason the lien document was identified for research. The primary reasons are "No Recd", which means there is no recording data on ALS for the original NFTL, and "Missing", which indicates the lien document was prepared but is not in the print file.

(2) When the reason shown is "No Recd", research for recording data using the best method of research for the recording office, including, as necessary and appropriate, contacting the recording office. Based on the research, take action as described in the following table.

(3) When the reason shown is "Missing", research ALS history for information on the situation.

1. If verified that the lien document was hand carried, remove the SLID from the BSV.

2. If unable to determine whether the lien document was hand carried, take corrective action so the document can be printed and filed.

(4) Notate the paper listing with the actions taken and your name or ID Number. Also, input an ALS history indicating that the Z listing was worked and actions taken.

(1) BSVs and related documents should not be printed outside of the normal processing on Tuesday and Thursday. BSVs should be reviewed on Mondays and Wednesdays on ALS before printing to ensure completeness and accuracy.

(2) Prior to printing, review the BSV to identify the following situations and to take necessary corrective action.

(3) Lien documents that were manually prepared may need added to the BSV. Check the team’s "Add/Delete Basket" for any of these documents, including:

• Special Condition NFTL

• MCAR NFTL

• Partial release

• Partial revocation

(4) Manually prepared lien documents that are hand-carried by an RO to the recording office should not be included on the BSV. The RO is normally responsible for paying the associated recording fees. See IRM 5.12.7.10.5, Hand-Carried NFTL for Filing.

(5) Any request to add estate tax liens to a voucher should be hand carried to the FORT.

(6) Take all actions to update the BSV to reflect changes identified for the 668Y and 668Z listings and add/pull any inappropriate documents before printing the BSV. Inform your manager when complete resolution of the listings cannot be reached or when a release has been removed from the BSV.

(7) Ensure that you refer to the range of dates listed on the BSV and print all documents for each day. Refer to the ALS User Guide, Chapter 11, Billing Voucher, Listings and Lien Documents, for specific instructions.

(1) Once the documents are mailed to the recorder, a date must be input to the ALS voucher program to indicate the mail out date. Also, a payment certification must be entered to generate the payment file for processing by Accounts Payable Financial Operations at the Beckley Finance Center.

(2) Enter the date stamp from the file copy of the BSV into ALS before 11:00 A.M. (EST/EDT). See the ALS User Guide, Chapter 11, Billing Voucher, Listings and Lien Documents, for instructions.

(3) When entering the date stamp, ALS prompts the user for payment certification. This must also be entered into ALS before 11:00 A.M. (EST/EDT) to ensure the electronic payment is received timely. See the ALS User Guide for instructions.

(4) The team manager or lead TE reviews the date stamp report to ensure all vouchers were date stamped timely and accurately. The manager signs and dates the report, which is stored by the team.

1. If there is a missing or late entry on the report, the FORT must be notified immediately.

(5) For electronic filing recording offices, the file transmission date is the date used for the date stamp. IRM 5.19.12.12, Electronic Lien Filings (ELF), for information on ELF.

(6) Unless unusual circumstances exist, all documents with the same voucher number within the state should be mailed the same day. Due to some recording offices requiring payment before the documents are recorded, the mailing package may be held by CLO so the payment reaches the recording office first.

(1) The court recording data (CRD) on returned documents will vary in the data provided and the way it is provided. Most often the CRD is on the lien document, but some recording offices may list the CRD on the voucher or a separate spreadsheet. If the data returned is not understandable, use available research tools to resolve including, if needed, contacting the recording office.

(2) Some recording offices only use recording numbers, some use book and page numbers, some use serial or UCC numbers, and some use a combination of the above. The clock time when the document was filed is not used by ALS and inputting it is not necessary.

(3) The COURT input data screen on ALS can be set to go directly to the fields that are required by the specific recording office. This is referred to as the "Court Recording Window Flow." See the ALS User Guide, Chapter 7, Input Court Data, for the combinations available for set up.

1. If a change to the required fields is identified, forward the information to the ALS Coordinator through your manager or lead TE. Provide the name of the recording office and what fields the recording office uses.

2. If combinations not listed in the ALS User Guide are identified, explain this on the request to the ALS coordinator. The ALS coordinator may be able to arrange an additional combination with the ALS programming staff.

   Note: Prior to requesting an additional combination, be sure to verify the field is required information by the recording office.

(4) Input the CRD for each lien document. See the ALS User Guide for instruction. Verify the data is input to the correct SLID and is entered correctly.

(5) If there is not sufficient space in ALS to enter the full recording number supplied by the recording office, drop the first two (2) digits of the year and use the rest of the data (e.g. "2019098765" would be "19098765"). If not previously done, also take the actions below.

1. Contact the recording office to ensure this will not cause future, related documents to be rejected. If no resolution is met, refer to FORT.

2. Put a history on MAINTXC of the agreement.

(6) When inputting recording information and it is discovered that the lien document already has recording information, verify the SLID and the recording office on the document are the same as on ALS. Conduct additional research as needed to determine if this is a duplicate filing. If it is a duplicate, see IRM 5.19.12.2.4, Duplicate Filings of NFTL, for further instruction.

(7) Once all of the data is input to ALS, verify that all lien documents were recorded by reviewing the associated voucher on the ALS voucher program. Refer to the ALS User Guide for more information.

1. If the documents were returned without a BSV attached, find the voucher number by researching one of the SLIDs in the batch on ALS COURT screen.

(8) Verify that all documents on the BSV have been recorded by checking the recorded document indicator on the first page of the voucher. If the voucher program does not show all lien documents as recorded, take the additional steps as needed.

1. Check the voucher for the SLID that does not show up as recorded.

2. Verify the lien document was sent with the voucher.

3. Check if the document was an estate or MCAR NFTL, a non-attachment, or any other document that was added to the BSV without a SLID.

(9) When a discrepancy is discovered or not all lien documents were returned, contact the recording office to determine why the recording information was not returned. Input a history of your findings on the voucher program.

(10) Recording information must be input to ALS within ten (10) days after receipt of the document.

(11) Use OFP 790-69030 for time spent inputting recording information and OFP 790-69040 for sorting and reviewing incoming documents.

(1) There will be times when an IRS employee will contact CLO to have a lien document stopped before filing.

(2) The ability of CLO to stop a lien document before filing depends on whether the document has been printed and sent to the recording office.

(3) NFTLs can be removed (deleted) from ALS prior to printing of the NFTL. When a request to stop the NFTL has been made and the NFTL has not been printed, take the actions shown below.

1. Do not print the NFTL.

2. Research to see if a voucher has been built that includes the NFTL.

3. Immediately give all research and documentation about the deletion to the team manager for review and to delete the NFTL from ALS and, if built, the BSV.

4. If the BSV has been built but the NFTL has not yet printed, ensure the employee processing the documents is aware of the request to remove the NFTL from the voucher.

(4) After printing the NFTL but before sending it to the recording office, the NFTL must be physically pulled from the batch prepared for mailing. Once successfully pulled, take the actions shown below.

1. Give all information immediately to the team manager for review and to delete the NFTL from ALS and the BSV.

2. Ensure the employee processing the documents is aware of the request to remove the NFTL from the voucher.

(5) After sending the NFTL to the recording office, advise the requester the NFTL cannot be stopped by CLO.

(6) Depending on when the NFTL is stopped in the process, the CDP notice may still be generated. Advise the requester of the possibility that the CDP notice may be issued even though the NFTL is not filed.

(7) In situations where a request is received to stop the filing of other lien documents, most commonly a release or withdrawal, similar processes as described above apply. Instead of deleting the lien document from ALS though, the action generating the lien document must be reversed. A user with the appropriate permissions, usually a manager, can reverse a release or withdrawal on ALS. Refer to the ALS User Guide for direction.

(8) If the release, withdrawal, or other document has been sent to the recording office, CLO can attempt to contact the recording office to see if they could reject the document before recordation, but generally the document cannot be stopped.

(1) The Treasury Offset Program (TOP) is a federal, centralized offset program administered by Financial Management Services (FMS) to collect delinquent debts. Before a vendor (i.e., recording office) is issued a federal payment (including payment of filing fees), FMS searches its database to determine whether the jurisdiction as a whole owes a federal debt.

(2) A TOP offset occurs when another department within the same government jurisdiction as the recording office owes a federal debt. The payment designated for the lien document fees is offset to apply toward the debt of the other department.

(3) The TOP offset is usually discovered by the recording office when they receive a diminished amount for the recording of the lien documents. The reduced amount may be as low as one dollar ($1.00), but will not be less than that amount.

(4) TOP offsets continue until the debt of the other department is fully paid.

(5) When a call from a recording office about a TOP offset is received, attempt to resolve the issue by explaining the offset program. Additional information can be found in Pub 1468, Guidelines for Processing Notice of Federal Tax Lien Documents, and on the TOP website (TOP website (https://fiscal.treasury.gov/top/). If unable to resolve the issue, immediately refer the matter to the FORT.

(6) If the FORT is unable to resolve the issue by providing additional information to the recording office, research is conducted for the specific state law that covers the filing responsibility of the particular recording office.

(7) The FORT prepares a letter to address the situation and demand that the lien documents be filed. As needed, Counsel may be consulted to assist with the research and the wording of the letter. See Exhibit 5.19.12-4, Sample Letter to Recording Office on Treasury Offset Program, for a sample format of a letter developed with Counsel.

(8) The letter is signed by the CLO Program Manager and mailed to the recording office. If the BSV and documents were rejected by the recording office, return them with the letter serving as a transmittal.

(9) If the recording office refuses to file the lien documents after receiving the letter from the Operations Manager, refer the issue back to the FORT. The FORT will prepare a formal referral to Counsel for legal intervention.

(1) Disclosure of information on a request from third parties requires one of the following:

• Valid Form 2848, Power of Attorney and Declaration of Representative

• Valid Form 8821, Tax Information Authorization

• Telephonic authorization from the taxpayer in accordance with IRM 11.3.3.3.2, Requirements for Oral Authorization

• A written request from a person who demonstrates that they possess, or intend to obtain, a right in the property attached by the lien. The written request should include the reasons the information is desired and properly identify the NFTL in question. A prospective purchaser should attach a copy of the sales contract or a lender loan application. See IRM 11.3.11.10, Disclosure of Amount of Outstanding Lien.

Note: IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication. provides instruction on verifying and authenticating the third party representative. For payoff requests where specifics of the taxpayer’s account are not discussed, the authentication of the third party’s SSN, as described in IRM 21.1.3.3(3), is not required. The third party’s authorization, as evidenced by the Centralized Authorization File (CAF), Form 2848, Form 8821, acceptable written documentation, or verbal statement from the taxpayer, is sufficient to provide the payoff.

(2) To authorize a person to act on their behalf to resolve tax matters, the taxpayer must complete Form 2848. To authorize a third party to inspect or receive confidential information, the taxpayer can submit a Form 8821.

(3) Verify on IDRS CAF if authorization has been received and established for the taxpayer. If not, the taxpayer or Power of Attorney (POA) needs to submit the appropriate form to receive information on the taxpayer's account.

(4) When the authorization form is received, review the document to ensure it is valid. Review the instructions for the Form 2848. See IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821.

(5) For the purposes of providing a payoff to a third party, Form 8821 and Form 2848 are considered valid if the fields shown below have been properly completed. Failure of the taxpayer to complete the other checkboxes on the forms does not affect validity of the forms. The fields that must be completed are:

• Taxpayer information

• Designee/Representative information

• Tax information/Acts authorized

• Taxpayer Signature

• Representative signature and declaration (Form 2848 only)

  Note: Electronic or digital signatures on Forms 8821 and 2848 are only allowed if the form is submitted through the Taxpayer Digital Communications (TDC) platform.

(6) Review the authorization to ensure the tax modules that are listed match the modules on the NFTL(s) in question.

1. If the authorization does not cover the tax periods on the NFTL, send the response directly to the taxpayer and advise the third party of the authorization situation (either verbally or in writing).

2. If the authorization covers some, but not all, of the tax periods on the NFTL, the tax information shown on the NFTL (or Collection due process notice) can be given to the representative as well as a payoff for the full amount of the NFTL. If the representative wants to further discuss the non-covered periods, a revised/new authorization form must be provided. See IRM 11.3.11.10, Disclosure of Amount of Outstanding Lien.

3. If the authorization covers the tax periods on one NFTL but not the tax periods on another NFTL, only the information from the NFTL with the covered tax periods can be given to the representative. Advise the representative that another NFTL is filed, but the information for that NFTL cannot be discussed until a revised/new authorization form is provided.

(7) When a Form 8821 or 2848 is received but the authorization is not on IDRS CFINK, input an ALS history with the contact information and years applicable. This can be used for further follow up contacts and letter issuance, and re-submission of the Form 2848 or Form 8821 will not be necessary. Forward the forms to the CAF area when appropriate.

(8) When the taxpayer verbally authorizes information to be given to a third party, document the ALS history that verbal authorization was given, who was authorized, the contact information of the third party, and for what tax modules the authorization was given.

(9) Upon receipt of an inquiry from an authorized third party, research ALS to verify that an NFTL exists. If an NFTL is not found on ALS ask for additional information to identify why they believe there is an NFTL. Some possibilities and actions to take are in the table below.

(1) Requests for lien payoffs can be received in a variety of ways (e.g., mail, fax, Aspect toll-free line) from a variety of customers (e.g., taxpayers, POAs, authorized third parties). Payoff computations are usually completed manually to generate Letter 3640, Taxpayer Lien Payoff, or Letter 3641, Third Party Lien Payoff (Escrow or Financial Institutions).

(2) When a payoff request is received, research ALS and IDRS to determine the status of the NFTL and the tax periods. If a taxpayer has liabilities under an SSN and EIN, the requests can be worked simultaneously but separate payoff letters are issued.

(3) Research ALS to verify that an NFTL exists and whether the NFTL is still in effect.

1. If an NFTL is not found on ALS ask the requester to provide information for why they believe there is an NFTL. The requester may be confusing something else for an NFTL. Some possibilities and actions to take are shown in the table below.

If the request is for a(n)..	Then..
Estate tax lien	Refer the request to Advisory Estate Tax Group
MCAR notice of lien	Refer the request to International
State lien	Advise the requester to call the State that issued the lien
Levy	Refer the request to the employee or function assigned the case.

2. If there is no NFTL but tax liabilities are owed, refer the payoff request based on the status of the tax module(s) as shown in the table in (4) below.

(4) Determine whether the request should be referred to another office based on the status of the tax module(s) on IDRS.

(5) Refer the payoff request to the assigned function for completion of the request if any of the modules are in the described status as shown in the table. Whenever referring a written payoff request to another function, take the following actions.

1. Send the requester Correspondex Letter 3645C, Case Processing Liens / Centralized Lien Operation, to advise of the referral.

2. Input an ALS history of the request and to which office it was referred.

(6) For requests not in status 26, 71, or 72, or in a condition relative to those statuses (as shown in the table above), complete the payoff request. Use the payoff letter most appropriate for the situation.

• Letter 3640 (or Letter 3640-B), Taxpayer Lien Payoff

• Letter 3641 (or Letter 3641-B), Third Party Payoff (Escrow or Financial Institutions)

Reminder: Templates of the payoff letters are available through ICS or the Publishing catalog, or locally through CLO management.

(7) The payoff letter is usually prepared manually by using data from the AMS Payoff Calculator or IDRS (e.g., command code INTST).

1. The AMS Payoff Calculator and IDRS generate payoff amounts in real time but they do not produce a payoff letter. The data must be transferred to a payoff letter.

Note: Occasionally, CLO receives a payoff request for a specific NFTL in a specific recording office. When appropriate, an NFTL-specific payoff letter may be issued but it must be manually prepared. To minimize any misunderstanding about the balance due shown, the payoff letter should show the SLID of the specific NFTL(s) and emphasize that other NFTLs may be filed in other locations.

2. The ALS Payoff utility generates a payoff letter through an overnight process. The letter includes all tax liabilities from all NFTLs in the system.

(8) If a tax module is marked as expired on ALS but has a balance due on IDRS due to an extended CSED, how the payoff data is shown on the letters differs based on the overall status of the NFTL.

(9) ALS Payoff Utility will compute the payoff amount for modules on TXMOD.

1. If a module is not on the Taxpayer Information File (TIF), use IDRS command MFREQ/RECON to retrieve the tax module and its related entity data from Master File (MF).

2. During dead cycles, MFREQ/RECON are not available so if all NFTL modules are not on TXMOD, prepare a manual computation and letter.

(10) Compute the payoff to either the:

• Date given by the requester, or

• 30 days from the current date, if no date is given.

(11) Be alert to situations that may require special handling.

1. If the tax module has an "I" freeze, it could mean there is additional interest due on the account and the module is not truly satisfied. Follow procedures for restricted interest and send these to the FORT for review and possible referral.

2. If there is a COMP Hold on an account due to a pending adjustment (i.e., TC 29X/30X), an accurate payoff cannot be computed until those transactions have posted. Explain to the taxpayer there is a pending adjustment on the account, a payoff cannot be completed until that adjustment posts, and the requested payoff letter may take longer than the normal processing time. Look at the cycle date next to the pending transaction and complete the payoff at that time.

3. If the computation date is within the grace period of a notice, IDRS or AMS replaces the computation date with the notice date. Depending on whether a specific payoff date was requested and how far the computation date is from the end of the notice period, consider replacing the computation date with the closest date outside the grace period.

4. If the NFTL was filed for a joint liability, there could be additional liabilities under the secondary TIN (e.g., TINs were reversed on a different tax return). Research the secondary TIN to ensure all liabilities owed by the requestor are included in the payoff response.

5. If the taxpayer owes for Shared Responsibility Payments (SRP) assessed under MFT 35, the amount owed should be placed under the “Other Tax Debt” section of Letter 3640. NFTLs are not filed for MFT 35 assessments.

   Note: MFT 35 assessments only show the primary taxpayer’s name and TIN on IDRS. However, if the penalty relates to a jointly filed income tax return, the secondary taxpayer is also liable for the assessment.

(12) IDRS computes the payoff amount unless there is a computation hold on penalty/interest requiring a manual computation. If manual computations are needed, complete the computation and, if needed, update the ALS Payoff Utility letter. See IRM 20.1.2, Failure to File/Failure to Pay Penalties, and IRM 20.2.5, Interest on Underpayments.

1. If interest is manually computed, send a copy of the interest computation report to the taxpayer with the payoff letter, pursuant to IRC 6631.

2. If interest or penalty is manually computed, input the amount of the computation to IDRS using the appropriate transaction code (e.g., 190, 270, etc.). Use the “computed to” date for the posting date.

   Reminder: Under IRC 6651(d)(2), the Failure to Pay (FTP) penalty increases from one-half percent to one percent after final demand. When calculating FTP, add 10 days to the Letter 1058 or Status 58 date to allow for the percentage increase.

(13) ALS Payoff Utility requires identification of who has requested the payoff.

• "T" if the request is from the taxpayer

• "P" if the request is from a valid Form 2848 or the POA is on the CAF

• "O" if the request is from a valid Form 8821 or person showing a material interest

(14) Before generating any letter, review the accuracy of the following:

• Entity

• Taxpayer current mailing address, as verified through request received

• Tax periods

• Manual computation of penalty and/or interest

(15) Print and send the letter to the taxpayer and/or the authorized third party. For expedited requests fax the request when a fax number has been supplied.

(16) For payoff requests processed through the ALS Utility, take note of the following:

• If the request is input to ALS by 1:00 P.M. EST, the letter will be available on ALS to print and send at 11:00 A.M. EST the next business day.

• When the payoff request is received by phone, input the letter request to ALS while the requester is on the line.

• Managers should review the print queue to ensure all payoff letters are printed and mailed timely.

(17) For payoff requests received by phone, take action according to the table below. Advise the requester of current processing time frames and, if applicable and appropriate, any reasons the payoff may be delayed (e.g., restricted interest, pending adjustment).

(18) Maintain payoff letters in the team until the letter expires.

(19) Input an ALS history once the payoff letter is provided, whether verbally, faxed, or mailed. Notate any special circumstances such as manual processing or need for immediate payoff.

(20) When a request for an updated payoff is received from a third party, check the history on ALS to verify that a payoff was previously provided and when.

1. If the history indicates a previous payoff was provided within the last 14 calendar days, verify that it was provided to this same third party by checking their name and address against the payoff letter. If the same third party was previously issued a payoff letter and there have been no other material changes (e.g., no new NFTLs or liabilities to include), provide the updated payoff. A new Form 8821, Tax Information Authorization, is not needed.

2. If there is no history of a previous payoff, it has been more than 14 calendar days, it is a different third party, or there was a material change to the liabilities or third party authorization, treat the request as a new payoff request and follow standard payoff procedures, including securing Form 8821 as needed.

(21) Payoff requests must be completed and mailed within 14 calendar days from receipt in CLO. If the request is taken by phone the request must be input directly into ALS while the caller is on hold.

(22) Time spent preparing payoffs and the number of manual payoffs prepared should be reported using the appropriate OFP code. The number of payoff letters generated through ALS are counted systemically and should not be included in individual counts.

(1) CLO generally does not process payments. Payments sent to CLO as a result of a lien payoff request are processed by Campus Support or a designated payment processing function.

(2) When responding to a payoff request, direct the requestor to remit the payment to one of the addresses below based on the mailing type used.

(3) If a copy of Letter 3640 or Letter 3641 is received with the payment, the payment processing function will apply the funds to the open modules as shown on the letter.

(4) If the Letter 3640 or Letter 3641 is received with certified funds, the payment is routed to Submission Processing to process the funds. If CLO is notified that the payment received was certified funds, review the case to ensure all the tax periods on the NFTL will be fully satisfied after the certified funds are applied and input a release of the lien on ALS. The release must be input within five (5) business days after notification.

(5) Occasionally, a payment may be discovered in the course of sorting CLO receipts. If this occurs, research ALS to determine where the payment should be posted and complete a Form 3244, Payment Posting Voucher, indicating the following:

• Tax module for the payment to post

• Date payment received

• Amount of payment

• TC 670 with a designation payment code (DPC) of 007

Note: A separate Form 3244 must be prepared for each tax module on which money is being applied.

(6) In addition to the Form 3244, complete a Form 4287, Record of Discovered Remittances. See IRM 3.8.46, Discovered Remittance, for additional information.

(7) Forward the completed Forms 3244 and 4287 to Submission Processing, Receipt & Control for payment processing.

(8) If a tax return is included with the correspondence, forward the return to Submission Processing.

(9) Payments must be processed within one (1) business day of receipt.

(1) An external request for a lien release can come to CLO via the Aspect Toll Free system, mail, or fax. Generally the requests are from the taxpayer or their representative, but occasionally a request is received from a third party.

(2) Upon receipt of a release request, research ALS to determine if the lien has been released.

1. If the lien has been released, advise the requester of the status.

2. If the lien has not been released, research IDRS.

(3) Determine the status of the account on IDRS.

1. For accounts in status 26, 71, or 72, follow referral instructions in IRM 5.19.12.7.5.2, Request for Payoff.

2. Refer accounts with a "Z" freeze to Criminal Investigations (CI). Do not tell the taxpayer you are referring the case to CI.

3. For accounts not meeting referral criteria, work the release request to the extent authorized.

(4) Review IDRS to determine if the NFTL modules are satisfied.

1. Check status 12 modules for an "I" freeze, which could mean there is additional interest due and the module is not truly satisfied.

2. Be alert for partial release situations.

3. Be alert for assessments split to different MFTs or modules moved to NMF.

   Reminder: The same tax liability is only collected once. So, if a joint MFT 30 module is mirrored into two MFT 31 modules, the full payment of one person’s MFT 31 module satisfies the same module of the other person.

(5) Based on the information available, take action according to the table below.

(6) The lien release process is described in IRM 5.19.12.2.7, Lien Release. If the taxpayer states they need verification of the release immediately, an ALS facsimile of the NFTL showing the released status may be sent to them. Advise the taxpayer that a copy of the actual certificate of release will be systemically mailed to them later.

(7) Releases of satisfied liens must be input to ALS within five (5) business days after receipt of the request.

(8) Time spent releasing liens should be charged using:

• OFP 700-69000, if the request is received by phone. Do not take a closure count.

• OFP 810-69080, if a written request is received. Do report a closure count.

(1) CLO responds to requests for lien payoffs, releases of lien, and other NFTL issues. CLO also handles all general lien-related inquiries before referring the more technical or legal questions to the FORT, Advisory, or other appropriate office.

(2) Inquiries can include, but are not limited to, the following topics:

• Certificate of Discharge - A lien can only be "released" when it is satisfied (e.g., paid in full) or it is no longer enforceable. At times, a taxpayer may need to sell or transfer a specific piece of property but cannot satisfy the lien. The taxpayer may request for the property to be "discharged" from the lien so that it may be transferred free from the effects of the lien. If the conditions for discharge are met (i.e., usually the IRS receives the value of the Government’s interest in the property) a certificate of discharge may be issued. See IRM 5.12.10.3, Discharge of Property, for more details.

• Certificate of Non-Attachment - An NFTL identifies the taxpayer by name, address and redacted TIN. However, at times the lien may mistakenly be associated with a third party or a third party's property. Most often this occurs when the taxpayer and third party have a similar name. The IRS may, upon receipt of documented evidence, issue a certificate that the third party may use as proof that they are not the person, and theirs is not the property, that is subject to the lien. See IRM 5.12.10.13, Certificate of Non-Attachment, for more details.

• Certificate of Subordination - The filing of the NFTL establishes the priority of the lien against certain creditors. Subordination allows another creditor to move ahead of the IRS lien in priority in order to benefit the Government. Most often this is requested when a taxpayer is getting a second mortgage or is refinancing an existing loan. The IRS can consider subordinating its lien to the new financing if the Government receives the value of its interest or the financing will ultimately increase the collection of the tax debt. See IRM 5.12.10.6, Subordination of Lien, for more details.

• Withdrawal of NFTL - A lien cannot be released until the tax debt is satisfied or the CSED passes. A withdrawal removes the NFTL that was filed but the tax debt is still owed and the taxpayer is still liable for it. An NFTL may be withdrawn when certain conditions are met, including the NFTL was filed improperly or the withdrawal will facilitate collection. See IRM 5.12.9.3, Conditions for NFTL Withdrawal, for more details. An NFTL may also be withdrawn after the lien has been released. See IRM 5.19.12.2.8, NFTL Withdrawal.

(3) When handling inquiries for lien-related certificates, ensure the taxpayer understands that the submission of a request does not reflect approval of their request. The determinations for discharge, subordination, non-attachments, and withdrawals before lien release are generally made by Advisory. CLO has no impact on those determinations.

(4) The table below shows common inquiries involving liens and the most likely resolution for them.

(5) CLO may receive other types of inquiries related to liens or payment issues (e.g., the taxpayer has questions about a bank foreclosure, an insurance company issued a two-party check naming both the taxpayer and the IRS, etc.). Questions about lien processes beyond CLO's responsibilities should be referred to Advisory.

(6) When referring a caller to a publication, form, or other document, ask questions to determine the best way for the caller to obtain the document and take action accordingly.

• The document can be downloaded by the caller from the IRS website (www.IRS.gov).

• The document can be mailed or faxed to the caller.

• If circumstances require, necessary information from the document can be provided verbally to the caller.

(7) When referring a caller to Advisory, determine the best way for the caller to obtain the contact information shown in Publication 4235, Collection Advisory Offices Contact Information, and take action accordingly.

(8) If the request is written, use the Correspondex Letter 3645C, Case Processing Liens / Centralized Lien Operation.

(9) Do not attempt to answer technical questions about processes not assigned to CLO (e.g., discharges, subordinations). Do not give any opinion on the taxpayer’s chances of securing approval of their request.

(1) ICS POA rejects are associated with NFTLs systemically loaded to ALS through ICS. They are caused when the POA information is incomplete or contains invalid city, state, or zip code information.

(2) To access the report from the print spool select "ACS.mmdd" then select and print "poa_rejects."

(3) Research IDRS to obtain the correct information to complete the POA input.

(4) Using ALS NOTADD, access the SLID shown on the listing and input the correct POA information.

(5) Listings requiring CLO actions should be monitored until all actions are completed.

(6) The listings must be resolved within five (5) business days after the receipt date.

(7) Report time under OFP 810–69130.

(1) The FORT (or ALS Coordinator) is responsible for updating ALS and coordinating CLO efforts to prevent the filing of new NFTLs in the disaster areas. The actions normally taken by the FORT (or ALS Coordinator) are described in this subsection.

(2) Upon receipt of an -O freeze designation, secure a list of affected zip codes from the FEMA Disasters web page. Verify all the zip codes within the county/parish/jurisdiction are included in the disaster relief.

(3) Determine if the recording office in the disaster area is conducting business so other lien documents (e.g., releases, refiles) can be mailed. If the impacted zip code relates to an ELF recording office, contact Headquarters on how to proceed.

(4) Using the ALS disaster maintenance screen (Maintdisv), input the zip codes affected by the disaster. Coordinate with the ALS programmers to verify all zip codes are properly marked.

(5) Notify CLO employees that the -O freeze is in effect and any requests for NFTL filings in impacted areas should be rejected to the requester, unless the requests are approved by management per disaster procedures.

(6) Provide guidance to CLO employees for pulling NFTLs recently generated or printed for (but not mailed to) recording offices for the designated disaster area.

1. Give a listing of impacted SLIDs received from the ALS Programmers to the responsible team for deletion from ALS.

2. Advises the responsible team to generate and process a voucher for lien documents for the SOS (when applicable) using the appropriate range of dates. Be sure the range of dates covers all documents that were pending in the queue.

(7) The ALS Coordinator takes the following actions.

1. Request the ALS Programmers remove the impacted recording offices from "voucher only" for the identified voucher numbers.

Note: If the state has a Secretary of State (SOS) filing requirement, ALWAYS include the SOS voucher in the request.

2. Zip codes. When all zip codes are not impacted, request a listing from the ALS Programmers of the SLIDs, entity, zip codes, and the names of the requesters of the NFTLs for the impacted recording offices.

3. Notify the responsible team that the ALS programmers have removed the NFTLs in the impacted recording offices from the voucher (include SOS, if applicable) and advise the team to process the voucher.

   Note: When the voucher is processed, only the recording offices that were not removed will be generated. The documents for the removed recording offices will remain in the queue.

4. Match the requested listing(s) against the impacted zip codes. When the -O freeze is set, the CLO team will use this listing to delete the NFTLs from ALS and notify the requester of the removal of the NFTL.

   Reminder: DO NOT give this listing to the teams for deletion of the lien until the -O freeze is set.

5. Notify the teams that the NFTL vouchers for the state can be processed. This excludes impacted States and, when applicable, SOS.

(8) Establish a control to monitor the disaster freeze period so the freeze indicator on ALS can be promptly reversed once the disaster relief time frame has passed.

(1) As referenced in the preceding subsection, new NFTLs generally are not filed in a disaster area; however, in certain instances, a new NFTL may be filed with management approval. In these instances, the NFTL request must be manually input to ALS. CLO should process these requests as shown below.

1. Upon receipt of the manual request, review the request for management approval and contact the requester if approval is not evident.

2. Prepare separate BSVs for the new NFTL and the other lien documents for the recording office.

(2) Upon notification from the FORT, the CLO team takes the following actions.

1. Returns all requests for NFTL filings in the impacted areas to the requesters with an explanation that the -O freeze is in effect and the NFTL cannot be input.

2. Deletes the NFTLs on the ALS vouchers for the impacted areas that were held pending the disaster determination.

3. When the entire county is not impacted, uses the listing of impacted SLIDs and zip codes provided by the ALS Coordinator to delete the NFTLs.

4. Processes the vouchers as normal once all impacted SLIDs have been removed.

   Note: Only the unaffected recording offices should be shown on the voucher.

5. Generates specific voucher(s) for the impacted recording offices.

(3) Follow standard printing and mailing procedures for recording offices not in the disaster area. Review BSVs for affected recording offices to ensure new NFTLs are not inadvertently included.

(1) When a disaster has occurred and the decision for the suspension of collection activity has not yet been made, documents should be processed as normal.

(2) When the FORT is alerted by Headquarters that the potential exists for the -O freeze on IDRS, the FORT notifies the CLO teams of the situation and what zip codes, counties, or states are potentially impacted.

(3) The FORT notification to the CLO teams should state the following:

• A decision is pending on the suspension of collection activity (-O freeze).

• Requests for NFTL creations in the impacted areas should be held pending the -O freeze decision.

• The teams responsible for the impacted areas should generate two vouchers for the impacted recording office - one for new NFTL filings and one for other lien documents (e.g., releases, refiles). Immediately send the voucher numbers to the ALS Coordinator

• New NFTLs must not be printed for the disaster areas.

• Processing requests for releases. withdrawals, and other lien documents, and their vouchers, should continue.

• The FORT will provide additional information as soon as it becomes available.

(4) Upon notification from the FORT, the CLO team for the impacted area takes the steps below.

1. Generate two vouchers for the impacted recording office(s)--one for new NFTL filings and one for releases and other documents.

   Reminder: Be aware of NFTLs against a taxpayer in a disaster area filed in other locations.

2. Immediately relay the voucher numbers to the ALS Coordinator.

3. Immediately notify the ALS Coordinator of the number of NFTLs in each impacted recording office.

4. Process the vouchers for releases and other documents as normal.

(5) Following these procedures ensures the NFTLs within the ALS system are held pending the decision to freeze the accounts and enables the site to timely process the lien release filings.

(6) When the -O freeze is set, follow the procedures in IRM 5.19.12.13.2.1, Disaster Relief - FORT Role, and IRM 5.19.12.13.2.2, Disaster Relief - CLO Teams Role. If the -O freeze is not set, the CLO teams generate vouchers for the recording offices and process as normal.

(7) Regardless of whether an -O freeze is set or not, normal printing schedules should be followed (i.e., Tuesdays and Thursdays).