5.1.8. Courtesy Investigations

(1) This IRM section provides guidance for how Collection employees will handle case investigations that require a case control or transfer received as an other investigation.

(1) The authority to collect a tax assessment is addressed in Internal Revenue Code (IRC) 6502, Collection after Assessment. Collection principles are described in IRM 1.2.1.6, Policy Statements for the Collecting Process. Collection enforcement is a necessary component to move the taxpayer towards compliance with the tax laws and to promote a system of voluntary compliance. Delegation orders for various collection activities are in IRM 1.2.2, Servicewide Delegations of Authority.

(2) IRM 1.2.65.3, SB/SE Functional Delegation Orders - Collection, provides delegation orders that are specific to the Small Business/Self Employed Collection organization.

(3) The table below includes IRC sections related to this IRM:

(1) The Director, Collection Policy, is the executive responsible for the policies and procedures followed by Field Collection employees.

(2) Field Collection Area Directors, Field Compliance Managers (FCM) / Territory Managers (TM), and Group Managers are responsible for ensuring Field Collection employees comply with these procedures.

(3) Field Collection revenue officers are responsible for following the procedures in this IRM.

(4) The IRC provides taxpayers specific rights. The Taxpayer Bill of Rights groups these rights into ten fundamental rights. See IRC 7803(a)(3). IRS employees are responsible for being familiar with and following these rights. For additional information about your taxpayer rights, please see Pub 1, Your Rights as a Taxpayer, or visit www.irs.gov/taxpayer-bill-of-rights.

(1) IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid, addresses responsibilities of managers in Field Collection casework.

(2) Operational and program reviews are conducted to ensure that program delivery and case actions are in accordance with administrative and compliance requirements. National quality and consistency reviews are conducted to ensure program consistency and effectiveness in case processing. See IRM 5.13.1, Embedded Quality Collection Field Organizations Administrative Guidelines.

(1) Field Collection uses the Integrated Collection System (ICS) to oversee and manage taxpayer cases worked within Field Collection.

(2) Collection managers verify program and procedural compliance through case consultations, case reviews, and performance reviews. Collection manager’s internal controls are detailed in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid.

(1) This table below lists commonly used acronyms and their definitions

(1) The table below lists IRM references listed in this IRM:

(2) Web Resources:

• Courtesy/Other Investigations Knowledge Base

• Campus Liaison Resources Knowledge Base

• Counsel Office of Procedure and Administration

• Collection Automation Support & Security Contacts- IQA Contacts

• Collection Automation Support & Security Contacts - FAS Contacts

• SERP RO Lookup Link

(1) A Courtesy Investigation is not required prior to transferring a case to a new location if the new address is verified by:

1. Form 4759, Address Information Request - Postal Tracer response that confirms the new address, and

2. Letter 4156, Bal Due Letter to Verify Address before Transfer, is sent certified to the new address, and any of the following conditions are met:

(2) Do not update the Master File address (the case or ICS Mailing or Location address) unless the taxpayer provides clear and explicit written or oral notification as provided by Rev. Proc. 2010-16. Updating a taxpayer’s address with a new address received from a third party, even when verified by a postal tracer, is not permitted without the taxpayer’s explicit notification. See IRM 5.11.1.3.2.1, Last Known Address. Erroneously changing the case address without adhering to Rev. Proc. 2010-16 could result in invalid notices.

(3) Before transferring the case, the revenue officer will:

1. Thoroughly investigate all known assets in the transferor area (this may require search of local records) and ensure all appropriate enforcement action is taken, and

2. Obtain group manager approval.

(4) Automated Collection Systems (ACS) accounts with domestic addresses may also be transferred without prior courtesy investigations.

(5) Non-ACS accounts with domestic addresses may be transferred without prior Courtesy Investigations if:

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2. All known assets of the taxpayer within the transferor area have been investigated and the ICS history is documented with the results of the investigation.

(6) Make a levy or seizure determination prior to transfer if the investigation reveals any assets within the jurisdiction of the transferor.

(7) Thoroughly document the ICS case history why the case is being transferred.

(8) If the Master File (MF) address is not being changed per the (2) above, add an ICS contact address.

1. Use the ICS Parameter Tables to determine the group assignment number of the receiving group based on zip code.

2. Transfer domestic cases using ICS Transfer Option A, “Transferee Office Requests Transfer” and input the group manager’s hold file assignment number that controls the zip code of the new contact address, e.g., AOTOXX00. This action allows transfer of a case without requiring a Master File address change.

(9) See IRM 5.1.8.2.4, Account Transfers to International, for transferring accounts with foreign addresses.

(1) The following applies to non-ACS accounts meeting the conditions of IRM 5.1.8.2.1, Case Transfer Without Courtesy Investigation - Domestic, of this IRM:

(2) Transfer the Bal Due without a Courtesy Investigation if new address information is from correspondence with, or personal contact from, the taxpayer and:

1. The statute of limitations for collection or assessment (trust fund recovery accounts) will not expire within eight months from the date of transfer.

2. The accounts are not in one of the following categories: awaiting adjustment or payment tracer action, deferred, military deferment, withheld collection action status, or those on which recommendations for legal action have been made.

   Note: Accounts in these categories will not be transferred until these actions are concluded.

3. There are no indications in the address or case file that the taxpayer is incarcerated.

4. A Courtesy Investigation is not outstanding or completed based on the same new address.

5. For partnership or joint liabilities, all of the taxpayers involved reside in the transferee Area, or the accounts are currently not collectible with respect to the taxpayers residing in the transferor Area.

6. For corporate liabilities, the new address must be that of the corporation.

(3) Field Collection may transfer a case to ACS without an OI when a new address in another Area has been verified and requirements in (1) and (2) above have been met.

(1) Intra-Area transfers can be made when:

1. The Bal Due was received in error as indicated by the Bal Due address, or

2. Territory procedures permit the transfer.

(1) Transfer accounts having current addresses outside the United States to SB/SE International only when they meet all of the following conditions:

1. The revenue officer has confirmed the taxpayer resides outside the United States. Document in the ICS case history how you determined the taxpayer resides outside the United States.

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3. The collection statute expiration date (CSED) for each case has one year or more remaining before expiration. If the CSED is due to expire within one year of the transfer, secure approval from an International group manager before transferring the case.

4. The accounts are not in the following status: offer in compromise, withhold collection, awaiting adjustment action, military deferment, those on which recommendations for legal action have been made.

5. Document your findings in the case history of any U.S. assets or levy sources. A levy or seizure determination is needed. It may be appropriate to take action against assets found in the U.S. before transferring the case to International to prevent dissipation of assets.

6. Attach copies of related returns and revenue agent's reports, if available.

7. In trust fund recovery penalty cases, attach a copy of the trust fund recovery penalty file.

   Note: Contact the International group manager before transferring the case if the initial assignment date exceeds 15 months. The list of International group managers is on the International Tools and Actions Knowledge Base.

(2) Select the appropriate drop-down address format on ICS (Domestic Address, Foreign Address, or APO/FPO/DPO Address Format) when updating addresses on ICS. All U.S. Possessions use the Foreign Address format available in ICS.

(3) To transfer cases to International, use the ICS Transfer Menu and select the applicable transfer option.

1. Transfer Type A (Transferee Office Requests Transfer) to: Assignment number 3597-6900.

2. Transfer Type B (Taxpayer Contact - Requests Transfer) to: Area 35.

(4) Once the transfer has been accepted and assigned to the International group, the mailing address where to send the collection case file will be notated in the ICS history.

(5) Questions on the transfer of International cases can be directed to the ICS Area 35 (International) CAC. Contact information is located on the Collection Automation Support & Security Contacts -FAS Contacts webpage.

(1) The transferring office will send a Courtesy Investigation prior to transferring an account not meeting the conditions listed above.

(1) When a Courtesy Investigation proposing transfer has been sent, transfer the account only when one of the following conditions has been met:

1. Receiving office completes Courtesy Investigation and indicates willingness to accept transfer,

2. Receiving office completes Courtesy Investigation indicating the taxpayer is located within its jurisdiction but fails to furnish sufficient information to permit proper disposition of the account, or

3. Receiving office fails to reply to a request for Courtesy Investigation within 45 days [six months for transfers to International] from the date of the request, or fails to request an extension of time for completion of the investigation.

(2) Prior to transferring a Bal Due, document in case history all known assets of the taxpayer located within the transferor Area have been investigated. If the investigation reveals any asset within the transferor Area, make a levy or seizure determination prior to transferring the accounts.

(3) Upon receipt of the closed OI accepting transfer, the originating revenue officer will:

1. Send the case file directly to the Group Manager hold file (AOTO XX00) of the revenue officer who worked the OI.

2. Use Form 3210, Document Transmittal, as a transmittal document for transfer of the paper files. This form can be printed with the case transfer options on ICS when requested.

   Note: Form 3210 is a record that pertains to shipment and receipt of documents. Refer to Document 12990, IRS Records Control Schedules (RCS) 28, Item 26 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement.

(4) In all cases, transfer of accounts is prohibited where the statutory period for collection or assessment (trust fund accounts) will expire within eight months from the date of transfer, unless the approval of the receiving manager is secured prior to transfer.

(5) The originating office should expedite Form 3210 to effect transfer. If the statutory period for assessment (trust fund accounts) will expire in less than six months, attempt to secure a waiver from those potentially responsible for trust fund taxes prior to transfer.

(6) Transfer Bal Dues on resident taxpayers having current addresses in Puerto Rico or the U.S. Virgin Islands using the SERP RO Lookup to determine the correct domestic group assignment.

(7) Request a Courtesy Investigation before transfer when one of the situations in IRM 5.1.8.2.6, Transferor Office Instructions, exists (unless prohibited by this IRM chapter).

(1) Accept accounts transferred as a result of any of the situations stated in IRM 5.1.8.2.8, Transfer of Accounts Reported Currently Not Collectible, of this IRM.

(2) A group manager who approves an OI accepting transfer of an account will open a substitute assignment on the taxpayer pending receipt of the new Bal Dues.

(1) When a Courtesy Investigation establishes the taxpayer has moved out of the originating Area’s jurisdiction but the account is determined to be currently not collectible, the originating Area will:

1. Document the case history how it was determined the taxpayer moved out of the originating Area's jurisdiction.

2. Prepare and input Form 53, Report of Currently Not Collectible Taxes, and

3. Prepare Form 2363, Master File Entity Change, if the criteria in Rev. Proc. 2010-16 has been met to change the MF address.

4. Document the new address and the AOTO location on Form 2363.

Caution: Ensure both the new address and the AOTO location code are entered correctly on Form 2363 if an address change was appropriate.

(2) After input of the TC 530:

(1) Case work from CEASO that cannot be resolved without field actions (such as redemption investigations, TFRP investigations, applications to subordinate to a factor on trust fund accounts).

(2) Service of U.S. Tax Court subpoenas.

(3) Counsel Collection referrals.

(4) Federal Contractors and Federal Agency Delinquency (FAD) cases unresolved at Campus level. FAD referrals will be made through Brookhaven Campus Compliance Services based on the Service Level Agreement between the Small Business Self-Employed Campus Compliance Services and Chief Financial Office, Tax Exempt/Government Entities.

(5) Form 4442, Inquiry Referral.

(6) Taxpayer Advocate referrals.

(7) Appeals Referral Investigation. See IRM 5.1.9.3.8, Appeals Process.

(8) Corporate Trust Fund Offers in Compromise.

(9) Currently not collectible mandatory follow-ups.

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(11) The following Insolvency-generated investigations:

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3. Insolvency requests to address collection on businesses in reorganization bankruptcy (Chapters 11 and 13) when the taxpayer is not in compliance with filing, paying, and depositing requirements.

4. Other key Insolvency processes. These include: Courtesy Investigations requiring court appearance in a remote area; records check or asset valuation that cannot be accomplished using in-house locator services; immediate lien filing.

(12) Lien discharge, subordination, and non-attachment applications will be worked in CEASO. Revenue officers will prepare Form 3033, Investigation of Request for Certification of Discharge or Subordination, on assigned cases for submission to CEASO. Courtesy Investigations will only be issued if CEASO cannot obtain the necessary information through informal contact with the submitting revenue officer, ICS, or other sources.

(13) Suit recommendations will be reviewed and processed in CEASO upon receipt of the recommendation from the revenue officer. Courtesy Investigations will be issued only if CEASO cannot obtain the necessary information through informal contact with the submitting revenue officer, ICS, or other sources.

(14) CEASO-initiated requests for a collection determination and resolution in probation and restitution-based assessment cases. CEASO may also ask for assistance on collection determinations involving restitution cases that pre-date IRC 6201(a)(4). If the OI requests acceleration and assignment of a notice status module, the OI can be closed once the module is in status 26 and assigned to a revenue officer. See IRM 5.1.5, Balancing Civil and Criminal Cases.

(15) Judgment follow-up.

(16) Defaulted bankruptcy plan where indicators of fraud are present.

(17) Requests for trust fund recovery penalty determination for cases in bankruptcy. (These include supplemental Form 4180, Report of Interview with Individual Relative to Trust Fund Recovery Penalty or Personal Liability for Excise Taxes, interviews and investigations for subsequent delinquent accounts where a trust fund recovery penalty investigation was completed.)

(18) Request for a collection determination and resolution in cases involving taxpayers who are defense contractors with a Federal Payment Levy Program levy or levy attaching 100% of a contract payment where issues of national security or financial loss to the government exist.

(19) Recovery of unassessable erroneous refunds. See IRM 5.1.8.8.1.1.2, Unassessable Erronenous Refunds, and IRM 5.1.8.8.1.3, Unassessable Erroneous Refunds Recovery Procedures.

(20) Collection Due Process/Equivalency Hearings (CDP/EH). If no other CDP/EH OI is currently open on the case, a CDP/EH OI is systemically generated when the group manager approves transfer of the case to Appeals. The CDP/EH OI is used for monitoring Appeal cases and will remain open until the last CDP/EH module on the case is resolved in Appeals. Refer to IRM 5.1.9.3.4, Controlling and Monitoring Cases While in Appeals.

(21) CCP OIs sent to the field on Transaction Code (TC) 914 cases requiring field assistance or investigations, including:

• CSED protection (when Form 10498-D, Intent to Commence or Continue Civil Action – Collection Statute Protection, is needed to document agreement between Collection and CI regarding what, if any, civil collection actions should be taken to protect the CSED, or to acknowledge agreement the CSED should be allowed to expire).

• Assessment Statute Expiration Date (ASED) protection for potential TFRP assessments (when a Form 10498-C, Intent to Commence Civil Action – Statute Protection for Assessment of Trust Fund Recovery Penalty, is needed to document agreement between Collection and CI regarding what, if any, actions should be taken to protect the ASED, or to acknowledge agreement the ASED should be allowed to expire.)

• Lien notice or lien refiling determination (when Notices of Federal Tax Lien need to be refiled to maintain the Government’s lien priority; consult with CI before refiling.)

• New balance due or delinquent return modules that need TC 914 input or parallel investigation (when a determination is needed as to whether taking collection actions for the new modules will adversely affect the criminal investigation). See IRM 5.1.5.3, IRS Policy Concerning Parallel Investigations.

• Collection risk analysis to determine whether administrative collection action should remain suspended. CCP will issue an OI to the field every two years for a collection risk analysis. The revenue officer should determine the status of the criminal investigation; whether the taxpayer’s noncompliance (failure to file, failure to pay) continues for tax periods arising subsequent to the periods under criminal investigation; and whether there is any indication the taxpayer is fraudulently transferring property or otherwise taking actions to avoid future collection. If it is determined, after coordination with CI, collection action should remain suspended, the revenue officer will document the basis for determination in the case history. If it is determined collection action no longer needs to be suspended for all or some of the modules, the procedures for parallel investigations will be followed. See IRM 5.1.5.5, Commencement of Parallel Investigation.

(1) There may be situations when the Office of the Commissioner will receive requests from the White House, the Executive Office of the President, or the Department of Justice to request Field Collection assistance with sensitive priority collection requests. The steps below are the procedures for processing these requests.

(2) The Office of the Commissioner will forward the request to Collection Policy - Global Strategic Compliance (GSC).

(3) Collection Policy - GSC will send the request to the Field Collection, Senior Technical Analyst.

(4) The Field Collection, Senior Technical Analyst will forward the request to their established Area POCs.

(5) The Area POC will establish a mandatory assignment Other Investigation (OI) to address each request and assign it to a revenue officer.

(6) The RO will close the assignment when all actions requested by the Office of the Commissioner are complete, or if the taxpayer does not respond/cooperate.

(7) In instances where the Office of the Commissioner requests a status on the sensitive priority request, the Field Collection Senior Technical Analyst will respond to the Office of the Commissioner with a courtesy copy to Collection Policy - GSC.

(1) Courtesy Investigations generated by a revenue officer for investigation in another Area or territory that do not meet mandatory issuance per IRM 5.1.8.6, Mandatory Assignments.

(2) Collection against a non-petitioning spouse

(3) Request to secure tax returns

(4) Return Preparer penalty

(5) Telephone calls

(6) Unpostable conditions

(7) Other Insolvency processes

(8) Courtesy Investigations requiring special handling (described in IRM 5.1.8.8, Courtesy Investigations Requiring Special Handling)

(1) This subsection discusses erroneous refunds in general, unassessable erroneous refunds in particular, and provides procedures for the recovery of unassessable erroneous refunds.

(1) Whenever a taxpayer corresponds with a Campus and indicates inability to secure a correct Form W-2 from their employer, the Campus Correspondence Section attempts to resolve the discrepancy. If this does not resolve the situation, a Form 2209is prepared and issued to Field Collection.

(2) If the employer has no records or the records are inadequate to accurately determine the employee earnings, secure an estimated Form W-2 from the employer.

(3) If the employer cannot be located, note this fact with a statement in the "Remarks" section of the Form 2209.

(4) Willful failure to furnish an employee with the required statement on Form W-2 can make an employer liable for a civil penalty imposed by IRC 6674 , Fraudulent statement or failure to furnish statement to employee, and/or a criminal liability provided by IRC 7204, Fraudulent statement or failure to make statement to employees. Consider the assertion of these IRC 6674 penalties whenever an employer refuses to submit the required Form W-2. Only CI can investigate and consider whether to assert IRC 7204.

(5) Failure to furnish or the furnishing of a false or fraudulent Form W-2 suggests the possibility the employer may have omitted reporting the tax withheld on Form 941. Therefore, include in any field Courtesy Investigation an examination of the employer’s records to determine if all tax withheld has been accounted for and reported on the employer’s returns. If indications of fraud are discovered, apply the procedures in IRM 25.1, Fraud Handbook, and IRM 5.1.33, Field Collection Fraud Development.

(1) When certain conditions are met, the Social Security Administration (SSA) may ask the IRS to give preferential treatment to earnings discrepancy cases. These cases are originated on Form SSA-1273, Request for Preferential Investigation.

(2) The SSA will forward Form SSA-1273 to the appropriate Campus. If there is no record of the return involved, the Campus will:

1. Prepare Form 2209

2. Attach Form SSA-1273 to Form 2209 and forward both to Field Collection.

(3) When Field Collection receives an earnings discrepancy case, it will:

1. Accord them priority over any other SSA investigations.

2. Close them within 40 days of receipt, if possible.

3. Complete the reverse side of Form SSA-1273 before closing the investigation.

4. Attach all parts of Form SSA-1273 to Form 2209.

(1) Members of certain recognized religious groups that are opposed to public insurance have been exempted from paying social security and medicare tax on self-employment income. In order to establish this exemption, a taxpayer must file with the Internal Revenue Service a Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. See IRM 5.1.12.12, Taxpayer Exempt From Taxation for Religious Reasons. If the Campus cannot verify the applicant's membership, the case will be forwarded to Field Collection on Form 2209.

(2) Contact the individual requesting exemption and advise them the application cannot be processed because their name is not on the list supplied by the religious organization. The taxpayer should be requested to secure a statement signed by an authorized individual of the religious sect. This statement should include:

• Name, address and area of the religious group,

• Title of the authorized individual,

• Name of the applicant, and

• Statement indicating the applicant is a member of the religious group.

(3) Attach this statement to Part 1 of Form 2209 before submitting the closed case on Form 795.

(1) Compliance Services Collection Operations will electronically prepare Form 2209, Courtesy Investigation, and forward it to the appropriate Collection function when a TC 610 posts to a Form 1120 or 1120S module in an unpostable status. The investigation will:

1. Indicate the taxpayer has either filed a return for an incorrect tax period or an incorrect return (e.g., a Form 1120S in lieu of a Form 1120.)

2. State the correct tax period or type of return, and

3. Have a photocopy of the first page of the return, as filed, attached.

(2) Secure a correct tax return to close the Form 2209.

(1) To meet the requirements of IRC 6033, Returns by exempt organizations, an exempt organization must complete the return to provide all data asked for, if applicable.

(2) Occasionally an annual return is received by the IRS without the list for "Compensation of Officers." In this instance, the Campus corresponds with the organization and requests the missing list. If no satisfactory response is received within 60 days, the Campus will issue a Form 2209, Courtesy Investigation.

(3) Management will assign this type of investigation to a revenue officer.

(4) Take the following action upon receipt of an OI to secure the "Compensation of Officers" list:

1. Encourage the organization to file (and to do so expeditiously).

2. Recommend assessment of the late filing penalty or indicate reasonable cause for failure to submit the list was established.

(5) Close the Form 2209 if the exempt organization fails to submit the list within the required time after being advised of its responsibility to do so.

(6) Record the actions you took to attempt to get the organization to comply with the requirements in the "Remarks" section on the reverse side of Form 2209.

(1) Refer to IRM 5.21.7.4, Mutual Collection Assistance Requests (MCAR), for procedures on working MCAR courtesy investigations.

(1) Some of the information from a TECS lookout is time sensitive and requires immediate action by the revenue officer and/or group manager. Requests for contact with taxpayers and possible lien, levy and seizure requests via Courtesy Investigation need to be worked on a high priority basis when practical. See IRM 5.1.18.13.1, TECS Lookout Indicators.

(2) When the TECS Coordinator is informed by DHS that a taxpayer in the TECS system is arriving in the U.S., they will inform the Collection group manager of the location where the taxpayer is staying and any other pertinent facts. See IRM 5.1.18.13.4, The Role of the TECS Coordinator.

1. For situations involving non-U.S. residents, the TECS Coordinator will communicate the information to the International group manager who is responsible for cases in the taxpayer's foreign country of permanent residence. The International group manager will then contact the domestic group manager responsible for the stateside location where the taxpayer will be staying and will request a Courtesy Investigation be assigned to an RO as a priority.

2. In instances where DHS informs the TECS Coordinator about the arrival into the U.S. of a TECS taxpayer whose permanent address of record is actually within the U.S., the TECS Coordinator will call the domestic group manager responsible for cases in the taxpayer's U.S. residence location.

3. The domestic group manager will arrange for any necessary Courtesy Investigations to an RO in their group or to another domestic group manager responsible for the location where the taxpayer is staying.

Note: Any debate regarding the relative priority of the Courtesy Investigation and whether it can or should be worked expeditiously will be resolved by the Field Compliance Manager (FCM) / Territory Manager(TM) responsible for the taxpayer case and the FCM/TM supervising the location where the courtesy investigation needs to be worked.

(1) Upon being assigned a Courtesy Investigation concerning a TECS taxpayer, attempt to conduct a personal meeting with the taxpayer if appropriate. It will be necessary to determine the time and date the taxpayer plans to depart the U.S., as well as the carrier on which the taxpayer will travel, to ensure that the information has remained the same as stated to HHS when they arrived.

(2) Prior to conducting a full compliance check, it is recommended you research the International filing requirements, if pertinent, and the specific tax forms that may be dictated by residency and other matters.

(3) It will be essential in making contact to determine the taxpayer's present and future rights to income, property and other assets located in the U.S. While many interviewed taxpayers will be interested in exploring realistic methods of discharging their tax liabilities, it may be necessary to issue a summons to obtain financial information.

(4) If it is established a taxpayer can pay all or a substantial part of the liability but refuses to do so, contact Area Counsel immediately to determine whether it may be appropriate to reduce the tax claim to judgment in conjunction with other judicial remedies.

(5) When you determine there are unfiled delinquent returns with balances due and/or collection of the tax may be imperilled, consider whether it is a jeopardy situation. See IRM 5.1.4, Jeopardy, Termination, Quick and Prompt Assessments. A referral to CI for violations of IRC 7203 (willful failure to file and/or pay tax) may need to be considered. See IRM 4.15.1.6, Potential Criminal Case.

(6) In instances where the taxpayer may be evading your efforts or appears to be leaving the U.S. with assets, an expeditious order of Writ of Ne Exeat should also be considered. Refer to IRM 34.6.1.2.4, Use Of Writ of Ne Exeat, for information on this procedure, and contact Area Counsel for advice and coordination.

(1) If the case meets certain conditions as outlined in IRM 5.1.18.13.7.4, Criteria For Removing A Taxpayer From the DHS Lookout Indicator List, promptly request the taxpayer be removed from the TECS database.

(2) Contact the SB/SE TECS Coordinator and advise them of the need for prompt deletion.

(3) Refer to IRM 5.1.18.13.7.5 , Procedures for Requesting Removal of a Taxpayer from the DHS Lookout Indicator List.

(4) Determine if any follow-up action needs to occur if a Notice of Federal Tax Lien needs to be refiled if the taxpayer is going to remain on TECS.