Request immediate filing of all delinquent returns. Request immediate full payment of all delinquent accounts. Verify filing and paying when the taxpayer indicates that the tax was paid, returns filed, or both. The exception to this is when fraud indicators are evidenced. See IRM 5.1.11.6, for additional information.
Tax is due Request the maximum amount payable that day to avoid penalty and interest.
If the taxpayer does not qualify for a guaranteed or streamlined installment agreement, consider and discuss other collection alternatives. Secure at a minimum basic asset information, i.e., bank accounts, employer and wage information, and real and personal property owned. This information will help you assist the taxpayer in understanding collection alternatives. In addition a lien determination must be made in accordance with IRM 5.12, Federal Tax Liens. The case is not resolved during the initial contact Establish a plan of action for resolving the case.