Part 5. Collecting Process

Chapter 12. Federal Tax Liens

Section 6. Procedures for Lien Processing (Cont. 1)

5.12.6  Procedures for Lien Processing (Cont. 1)

5.12.6.7 Posting Recording Fees to the Taxpayer's Account
5.12.6.8 Disclosure of Lien Information
5.12.6.9 Walk-in Contacts
5.12.6.10 Post Payments Using Designated Payment Code 07
5.12.6.11 Reports
5.12.6.12 Field Office Resource Team (FORT)
5.12.6.13 Contacting Recording Officials
5.12.6.14 Communicating With the Lien Processing Unit
Exhibit 5.12.6-1 Lien Creation Review Checksheet
Exhibit 5.12.6-2 Batched Lien/Release Review
Exhibit 5.12.6-3 Request for Filing and Refiling Notice of Federal Tax Lien
Exhibit 5.12.6-4 Recording Information Review
Exhibit 5.12.6-5 Notice of Lien (MCAR)
Exhibit 5.12.6-6 Referral Form
Exhibit 5.12.6-7 Letter 3640, Taxpayer Lien Payoff Letter
Exhibit 5.12.6-8 Letter 3641, Third Party Lien Payoff Letter
Exhibit 5.12.6-9 W&I Walk-in Taxpayer Payoff Request
Exhibit 5.12.6-10 Lost Lien Report Data Sheet
Exhibit 5.12.6-11 Lien Payoff Desk - Taxpayer Inquiry

5.12.6.7 
Posting Recording Fees to the Taxpayer's Account

5.12.6.7.1  (12-01-2005)
Paying Recording Fees and Certifying Payment

1. Managing documents generated by the ALS includes paying and certifying recording fees. The Centralized Lien Processing Unit is encouraged to arrange with local officials for the periodic billing of recording fees, preferably, on a monthly basis. However, the IRS cannot dictate their method of payment.

2. Recording offices should be encouraged to submit a cover billing invoice and assign an invoice number.

3. If the vendor does not provide an invoice, the Campus may create a numbered invoice detailing the amount due, recording office, number of documents paid, and any identifying information provided by the recording office.

4. Finance requests that within 5 days of receipt of the invoice or request for payment the following actions occur:

   1. Date stamp the invoice when it is received.

   2. Verify the accuracy of the invoice or request for payment, i.e., correct number of documents listed, amount on statement matches our records, etc.).

   3. Approve the invoice for payment.

   4. Verification of the accuracy of the assembled package.

5. The verified package will be forwarded with the invoice to the Finance Center in Beckley, WV for payment.

6. Copies of both the vendor invoice and the associated billing support voucher will be retained for six (6) years, three (3) months.

   Note:

   This voucher may be used to meet IRM 5.12.6.5.1.5(4) requirements, if appropriately date stamped.

5.12.6.7.1.1  (03-15-2005)
Payments Made to Recording Officials

1. It is expected that the Lien Processing Unit will follow up on documents paid by purchase cards or convenience checks.

2. When the recording information is received from recording offices paid by purchase cards or convenience check, an immediate contact will be made with the recording official to determine why recording information was not returned for all documents.

3. The IRS will identify the document with the missing information.

4. If necessary, provide a fax of the document to the recorder if they do not have a copy and obtain the recording information.

5. If recording information is not obtained, a referral to an advisor may be necessary.

   Note:

   Review the lost lien procedures for additional information.

5.12.6.7.2  (12-01-2005)
Billing Methods

1. Three methods of payment have been established for paying fees.

   1. Direct Billing - the direct billing estimate must be annotated on the statement (e.g., billing support voucher, vendor invoice, etc.). Bulk estimates have been established, no RTS entry is needed

   2. Convenience Checks - used to provide pre-payment when required by local officials. The request for payment should be processed one day after receipt.

   3. Payment Purchase Card - annotate the statement with the bulk estimate document number. Bulk estimates have been established, no RTS entry is needed.

2. Annotate the appropriate finance identification number for method of payment. These numbers change each fiscal year and can be obtained from the SB/SE budget office. Refer to the SBSE website, Financial Policies and Guidelines - FY-0X (X=fiscal year).

5.12.6.7.3  (03-15-2005)
Processing Duplicate Billing Invoices

1. Recording offices will occasionally send a duplicate billing invoice because payment has not been received.

2. When a duplicate billing invoice is received, the lien processing unit will check their records to verify that the original voucher was received and forwarded for payment.

3. If it is determined that the original invoice was forwarded for payment obtain the payment date and check number. This information will be provided to the recording office.

4. If the payment was offset (used to pay another government debt owed by the county/state), that information will be provided to the recording official along with a contact number for Financial Management Services . Further, the recording official should be informed that no other payment for that billing invoice will be made.

5. If it is determined that the invoice was altered because their records did not match the billing support voucher or documents were not recorded that were included on the invoice, an explanation of the discrepancy should be provided. Also, provide copies of the corrected invoice, billing support voucher and unrecorded documents, if requested.

6. If it is determined that the invoice was not forwarded for payment, procedures are outlined above in IRM 5.12.6.7.1.

5.12.6.8  (03-15-2005)
Disclosure of Lien Information

1. Delegation Order 5.4 lists the employees authorized to disclose lien payoff information.

2. Any person other than the taxpayer or authorized representative must submit a written request stating the reason the information is needed and must identify the NFTL in question.

3. A prospective purchaser should attach a copy of the sales contract. A lender should attach a copy of a loan application.

5.12.6.8.1  (12-01-2005)
Disclosure to Escrow and Title Companies

1. When Form 8821, Tax Information Authorization, is provided, authorized employees may disclose the amount of the outstanding liability secured by the NFTL to escrow companies, title companies, and financial institutions.

2. Form 8821 must be signed by either the taxpayer or the persons identified in 5.12.6.8(2) above and must specify the specific piece of property for sale, tax period, tax year or lien(s) authorized for disclosure.

3. The authorization must be date stamped when received.

   Note:

   This is important since Treasury Regulation 301.6103(c)-1(b) provides that returns and return information cannot be disclosed unless a request is received within 60 days following the date the authorization was signed and dated by the taxpayer. If this time frame is not met a new authorization must be provided.

4. Taxpayers may also authorize disclosure telephonically. Verify the taxpayers' identity using approved functional procedures and document the information in writing. See IRM 11.3.

5. Do not disclose any information regarding any taxes not listed on the NFTL without obtaining the taxpayer's authorization.

6. Disclose NFTL information to fourth (4th) parties, if the third party authorization states that another company/person may be hired to obtain the information AND identifies the company/person AND identifies the taxpayer or party identified in 5.12.6.8 has signed and dated the authorization. The note referenced above applies.

5.12.6.8.2  (12-01-2005)
Lien Payoffs

1. Generally, lien payoff requests are received by the Centralized Lien Processing Unit. As a routine matter, employees should obtain a copy of the taxpayer's authorization. If authorization is verbal, they will annotate the ALS history and/or the taxpayer inquiry contact sheet (see Exhibit 5.12.6-11, Lien Payoff Desk - Taxpayer Inquiry). For example, "TP auth. payoff info to ZYZ Escrow for 1999, 2002."

2. If a requester can establish a need to know and the taxpayer is not available to sign the authorization form, seek guidance from Area Counsel.

3. If the requestor is not the taxpayer or a party who will be obtaining an interest in the property in question, determine the reason why the information is being requested. If you are unsure that the payoff amount should be provided, discuss the payoff request with the lien team manager, and if necessary, contact your local disclosure staff.

4. Payoff requests for accounts in statuses 26, 71 with TC 780, 72 or estate tax liens will be forwarded to the function for computation, if received by the lien processing unit.

5.12.6.8.2.1  (03-15-2005)
Responding to Payoff Requests

1. Responses will correspond to the payoff request.

2. Verify TIN and x-reference TIN information.

3. In cases where a tax period payoff is requested, a verbal response may be given or a quick note issued and must be documented in the ALS history.

4. Do not provide EIN payoff information with SSN payoff information, unless specifically requested and authorized.

5. If a request is made by a taxpayer with multiple x-reference TINs and he/she is the primary SSN, the letter should be prepared using the primary taxpayer's name only.

6. If a request is received from the taxpayer and it is determined that both lien and non-lien periods exist, also provide the non-lien period information.

7. Complete Letter 3640 (Exhibit 5.12.6-7) to provide lien information to the taxpayer or Letter 3641 (Exhibit 5.12.6-8) to provide information to authorized third parties.

8. Complete lien payoff requests within 14 business days of receipt of request.

9. A case file will be created for review and approval.

5.12.6.8.2.2  (12-01-2005)
Computing Lien Payoff Amounts

1. There are several methods available for payoff computations. They are:

   1. manual computation,

   2. the ALS Payoff Utility, and the

   3. correspondex letter.

2. The Lien Unit manager will determine which method will be used.

3. Lien payoff amounts will be computed using established procedures. Include any statutory additions. Use COMPA and INTST to:

   1. Compute the payoff to the date provided by the requestor, or

   2. if a property transaction, you may elect to do two computations since closing dates often change.

   Note:

   Include recording fees in the payoff computation.

4. By providing two computations, second requests can be minimized. Compute to the closing date and 30 days from the closing date.

5. If a credit balance exists, the appropriate form will be prepared to transfer the credit to a balance due module.

6. If there are no additional balance due modules, the document will be forwarded for approval. Contact an advisor for resolution of the credit balance.

7. If appropriate, a certificate of release will be prepared for the taxpayer.

5.12.6.8.2.3  (10-01-2003)
Case Files

1. Case files will be created when a lien payoff request is received.

2. Case files must contain copies of the following information.

   1. Taxpayer's authorization (either Form 8821 or copy of annotation from case file).

   2. The NFTL that pertains to the request.

   3. Computations

   4. All work papers.

5.12.6.8.2.4  (12-01-2005)
Reviewing the Case File

1. A review process will be created. At a minimum:

   1. Verify that a request was made.

   2. Verify the accuracy of the computation.

   3. Ensure that the standardized letter is completed.

   4. Ensure tax periods on the NFTL and standardized letter are identical.

   5. Ensure copies of the taxpayer's authorization, payoff request, NFTLs, computations and work papers are in the file.

2. Prior to issuing the payoff letter, ensure that the Service has complied with the taxpayer's authorization or the documentation required under IRC 6103(k)(2).

3. To ensure the accuracy of documents being issued, a process must be adopted to review work completed by new employees during the first 90 days of responding to payoff requests. When the immediate manager determines that the employee has an acceptable knowledge of the payoff process, review will be at the managers discretion.

5.12.6.8.2.5  (10-01-2003)
Retaining Case Files

1. Case files will be retained for every lien payoff request received.

2. Retain case files for six months.

3. Files will be retained in a manner that is easily retrievable.

5.12.6.9  (03-15-2005)
Walk-in Contacts

1. Account balances (with NFTLs) may be provided to taxpayers without contacting the centralized lien unit. However, on an as needed basis, Wage and Investment (W&I) Field Assistance employees may contact the Lien Processing Unit to obtain assistance with:

   1. complicated lien payoff requests,

   2. requests for certificates of release,

2. When taxpayers request a certificate of release, criteria for releasing the NFTL must be observed. The taxpayers account must be full paid, unenforceable due to lapse of time or the IRS has accepted a bond.

3. W&I will complete a W&I Field Assistance Lien Team Request. See Exhibit 5.12.6-9.

5.12.6.9.1  (03-15-2005)
Requests for Payoffs

1. Requests from W&I for lien payoffs are limited to computations of:

   1. restricted interest,

   2. restricted penalty, or

   3. both.

2. The request will be faxed or secure emailed to the Lien Unit.

3. Contact the appropriate lien team and inform them that the request is being faxed. Further, inform the lien team in what form the payoff will be provided. i.e., fax, letter, phone.

4. The lien processing team will ensure that the request is worked expeditiously, including forwarding the request to the Exam Unit for calculation and obtaining an expected completion date.

5. An expected completion date will be provided to the Field Assistor.

6. Upon completion of the computation, the payoff amount will be provided to the Field Assistor and the appropriate payoff letter provided or mailed to the taxpayer.

7. The assistor will provide the payoff amount to the taxpayer.

5.12.6.9.2  (03-15-2005)
Requests for Certificates of Release

1. Requests for certificates of release made by W&I field assistors will be forwarded to the lien team fax.

2. When payment is made by certified funds and the local area office is unable to generate a copy of the release, the field assistor will contact the lien unit. The LPU will:

   1. Provide the field assistor with an estimated time for completion.

   2. Process the release request.

   3. Scan the release and email to the assistor.

3. The procedures outlined above will also be used in emergency situations, if certified funds are received.

4. When payment is made by other than certified funds, the request will be processed and the field assistor informed that the release will be generated within 30 days and mailed from one of the national print sites.

5. When a copy is provided to the taxpayer by the field assistor, he/she is responsible for providing the taxpayer with instructions for having the document recorded. The taxpayer will also be informed of the recording fee requirement.

5.12.6.9.2.1  (03-15-2005)
Requests for Other Types of Assistance

1. Requests may be received by the lien processing team that involve other lien issues and certificates.

2. Refer these requests to the appropriate advisory group or they may forward the request to their Field Office Resource Team (FORT).

3. The FORT will either resolve the issue or forward it to Technical Services for resolution. Technical Services Advisory assistance may be requested by sending a secure email to the advisory group manager based on the location of the taxpayer. Use SERP to identify the group location. Provide taxpayer information and the reason for assistance.

5.12.6.10  (10-01-2003)
Post Payments Using Designated Payment Code 07

1. All payments must be posted to the taxpayer's account within 48 hours of receipt.

2. Lien Units will forward payments for posting by close of business the day of receipt.

3. A designated payment code (DPC) is mandatory on all collection initiated posting vouchers. TC 670 is used to post money received for a lien payoff.

4. Use DPC 07 when applying payments secured for the release of a NFTL.

5. When a check is received in response to a payoff letter:

   1. Verify if the money received is the correct amount and the due date for payment as stated on the payoff letter has not passed.

   2. Verify the payment type, cashier's check, bank/postal money order, bank check, personal check.

   3. Release liens pertinent to the payment only if the tax period is full paid and the funds are certified.

5.12.6.11  (03-15-2005)
Reports

1. A number of reports are created by ALS that directly relate to protecting the government's interest, protecting taxpayer rights, and maintaining the Service's priority. These reports, except where identified, will be resolved by the Centralized Lien Processing Unit. Supplemental procedures may be developed by the lien unit. The reports are:

   1. Satisfied Module Reject Report - this report shows modules from the weekly download, which could not be systemically processed. This report lists all modules that rejected as the result of TIN, form/period mismatch, restricted interest, restricted penalty and entity/st12 mismatches. Rejects will generate entries to the report without marking periods as satisfied. There are two versions of this report, one is from a download from Master file and the second is from Non Masterfile (ANMF). These reports must be accessed and worked weekly, follow up actions are required on all items. Restricted interest and penalty accounts will be released immediately. The ENT/ST12 portion of the report is currently not cumulative and MUST BE PRINTED WEEKLY.

   2. ACS/ICS Reject Report - This report is systemically generated each time an ACS/ICS tape is loaded to ALS daily/weekly. Liens containing invalid form types and zip codes are systemically rejected. The ACS/ICS Reject Report produces a list of taxpayers and respective POA names and addresses, liens rejected due to invalid data and liens that are duplicates.

   3. Missing POD Report - The Missing POD report is a list of employees (usually revenue officers) who do not have TSIGNs in the ALS database. This report is printed weekly and is worked immediately.

   4. Lost Lien Report - The Lost Lien Report is a list of liens where no court recording data exists on ALS . This report should be worked monthly. This report may highlight problems with certain recording offices in processing liens.

   5. Potential Refile Report - The Potential Refile Lien (PRL) Report lists all liens within the refile period where the collection statute has been extended or suspended. The refile period is a 1-year period ending 30 days after the collection statute expires. When the CSED date changes on MF, the revised CSED date field is passed on to ALS. The report highlights (*) lien periods that are within the last 90 days of the refile period. Timely refiling of liens ensures that the government's priority is maintained. This report should be run and worked quarterly.

      Note:

      Until revisions are made to this report, the LPU will, upon request, print the responsible function a copy of the report. THE UNIT IS RESPONSIBLE FOR NO OTHER ACTIONS.

   6. NMF 360 Report - The NMF 360 Report provides a list of NMF modules that require manual input of TC 360 for assessment of recording fees. This report should be worked weekly.

   7. GUF - Nullified Distribution Report - provides a list of TC 582 and TC 583 that did not post to master file. This report should be worked within 5 days so that the lien filed indicator can be set or reversed on master file.

5.12.6.11.1  (03-15-2005)
Satisfied Module (SAT MOD) Reject Report

1. To access this report from the print queue, select ALS Lien Reports. Select xx.SAT_REJ_mmdd. The report must be closed by satisfying the module listed on the report or by using the RSAT function on ALS and updating with a closing indicator. The indicators are:

   1. O = Open- module is not satisfied and lien cannot be released. Use when payment is reversed due to insufficient funds.

   2. S = Satisfied - module is satisfied

   3. N = No action - module is in STAT 12 but the lien cannot be released due to additional interest or penalty is due or lien is not found on ALS.

   .

2. Certificates of release will be issued immediately (without recomputation) on restricted interest or penalty accounts identified on the SAT MOD Reject Report.

   1. No Ent/Per-Stat 12 - master file open lien indicator (TC 582) with no match on ALS with master file, TIN, MFT and period. Determine if there is an invalid TIN (check IDRS) or a different TIN in your ALS database that was corrected on MF causing it to list on the report. Research using command code INOLES. Determine if there is an open manual lien filed but not in the ALS. Research this by calling the courthouse, accurint or mailing a request to the recording office. If found, the lien needs to be loaded to ALS using SCREATE and the module satisfied with an indicator of 528 on ALS. Also update RSAT to close from the report indicating S as the closing indicator. If no lien is found, close the item from the report using RSAT and updating with N as the closing indicator. Request input of TC 583.

   2. No Ent/Per-TC 971 - master file open lien indicator (TC 582) with no match to ALS with MF TIN, MFT and period, and open TC 971 action codes 100, 101 and 104. Use the same closing actions outlined in (c) above. Request additional information from the appropriate function. If no other information can be obtained, request input of TC 583.

   3. Use the procedures outlined above for resolving NMF accounts.

5.12.6.11.2  (10-01-2003)
ACS/ICS Reject Report

1. The ACS/ICS reject report can be accessed by typing the word print at the menu selection. Select Spool from the menu and then select " ACS.mmdd" . There may be up to four selections, e.g., " acs_poas; acs_rejects; acs_status; acs_dups" . Each selection contains different information. This report should be printed weekly and resolved three days after receipt. The reports are worked as follows:

   1. acs_poa - When ACS liens are run and there is a POA assigned to an account, ALS will generate a report that will list the SLID number of the ACS lien, the name of the taxpayer and the POA name and address. Use the " NOTADD" screen to input these POAs.

   2. acs_rejects - Liens could be rejected for a number of reasons and need to be resolved. Reason 1 "Could not determine filing location or unknown code" -- verify location or zip code where lien should be filed; check IDRS for BOD (W&I or SB/SE) --create lien using the correct filing information NOTE: If the zip code is not in ALS, contact the ALS Coordinator before creating the lien. Reason 2 "Invalid future assessment date" ---check IDRS for correct assessment date---create lien on ALS

   3. acs_dups - "Duplicate lien not loaded" ---research ALS to make sure a lien was filed for tax periods as indicated on the report. If a lien has been filed (which is normally the case), no action is required. If a lien has not been filed, contact the requestor for additional guidance.

   4. acs_status - contains log of liens by SLID that successfully loaded and liens that were rejected. No action is required.

2. Additional information can be found in the ALS User Guide.

5.12.6.11.3  (12-01-2005)
Missing POD Report

1. Missing_POD - The employee (normally a revenue officer) number was not found in the employee table. This is usually occurs when ICS does not upload the current information.

2. This occurs when an RO requests a lien via ICS and the RO is not in the ALS table or the RO’s employee number has changed.

3. Print a copy of the ALS RO POD Listing to locate the POD key. The list may provide multiple POD keys.

4. Use the RO's phone number to determine the correct POD key. If you're unsure which key is correct, contact the RO.

5. Use Maintro in ALS to correct the POD key.

6. Inform the RO that the POD key has been corrected and that liens can be requested.

5.12.6.11.4  (10-01-2003)
Lost Lien Report

1. This report contains a list of liens where there is no recording information.

2. Work this report monthly. For review purposes use, Exhibit 5.12.6-10, Lost Lien Report Data.

3. Technicians should input any lien recordation information received prior to running the report.

4. Locate recording information using one of the options below:

   1. telephone call to the courthouse;

   2. mail-in request;

   3. accurint; or,

   4. revenue officer visit to the courthouse.

5. Input the recordation information, if obtained.

6. If the lien was not received by the recording official determine if the liability has been paid. If there is a liability, generate another copy of the lien and forward to the appropriate recording office. Correct the following information if:

   1. the taxpayer has a different address,

   2. there is a significant change in the amount of the unpaid balance of assessment.

7. Document the changes in the ALS history.

8. If there is no lien found and no liability is owing, add the following information to the court recording fields:

   1. *date- enter the date the data is being entered,

   2. add ALS history - lien not recorded,

9. If there are multiple periods on the NFTL, and modules remain open, mark the appropriate modules satisfied.

5.12.6.11.5  (10-01-2003)
Potential Refile Report

1. The Potential Refile Report produces a list of liens where the collection expiration date has been extended or suspended. The report displays lien periods that are within the 1 year 30 day refile period. Periods marked within an asterisk (*) are within the last 90 days of the refile period.

2. The Lien Processing Unit will ONLY provide a copy of this report, if requested. The LPU does not resolve this report.

3. Responsible functions will be responsible for determining which items are their responsibility.

4. Forward refile requests to the LPU for processing unless ALS access is available. Technical Services or Insolvency managers may authorize certificate input by lower graded employees who have ALS experience or training. These managers are responsible for the accuracy of the information input. Functional managers should have sufficient internal controls to approve the input of the certificate prior to the actual input. An ICS or AIS history entry by the manager meets this requirement.

5. If the function determines not to refile a lien identified in the report, the function should notify LPU to update the appropriate ALS screen with "DNR (Do not refile)" .

5.12.6.11.6  (10-01-2003)
360 Unpostable Report

1. This report identifies the TC 360 (document filing fee) that did not post.

2. Determine what error is on the lien causing the TC 360 not to post.

3. Corrections can be made to the lien on ALS only if the lien has not been recorded.

4. Corrections can be made to the name control on ALS without additional steps being taken.

5. Corrections to the MFT or TIN can be done by creating a NTBFL reference IRM 5.12.6.3.11.

6. Corrections to the period or TP name will require an amended lien reference IRM 5.12.6.3.4.

7. Monitor for the TC 582 to go unpostable and correct as necessary.

8. Input the TC 360.

5.12.6.11.7  (10-01-2003)
GUF - Nullified Distribution Report

1. This report identifies TC 582 and 583 that did not post to the master file.

2. Most unpostables are the result of TIN/name control mismatch.

3. Corrections can be made to the lien on ALS only if the lien has not been recorded.

4. Corrections can be made to the name control on ALS without additional steps being taken.

5. Corrections to the MFT or TIN can be done by creating a NTBFL reference IRM 5.12.6.3.10.

6. Corrections to the period or TP name will require an amended lien reference IRM 5.12.6.3.4.

7. Input the TC 582 or TC 583.

8. Close the IDRS control base.

9. When it is determined the TC 582 did not post because the account had not been established (prompt assessments) on master file, close the control base.

10. Notify the employee requesting the NFTL. The requesting employee will be responsible for monitoring the establishment of the account, reopening the control and requesting the posting of the TC 582.

5.12.6.12  (12-01-2005)
Field Office Resource Team (FORT)

1. The Field Office Resource Team (FORT) acts as a technical resource and liaison for the Lien Processing Units. A staff revenue officer/advisor will respond to employee requests or will determine if assistance from some other function is required.

2. The revenue officer/advisor may be required to:

   1. Obtain information on lien issues from field employees, as necessary.

   2. Communicate with Headquarters Analysts

   3. Resolve issues with recording offices, if possible.

   4. Initiate Contact with area counsel and governmental liaison offices.

   5. Respond to questions regarding new procedures.

   6. Assist in implementing new or revised procedures.

   7. Explain and interpret IRM procedures, when necessary

   8. Provide technical guidance to internal and external customers.

3. Establish contacts with Area Counsel and the Governmental Liaison staff.

   1. Create a list of contact names and telephone numbers, nationwide.

   2. Initiate contact on an as needed basis.

4. Encourage Lien Processing employees to contact field employees to resolve non-technical issues.

5. Respond to questions from field employees related to centralized lien processing.

5.12.6.12.1  (03-15-2005)
Obtaining Information from Field Employees

1. Attempt initial contact of field employees within 5 days of receipt of request.

2. If the employee cannot be reached, identify the manager and obtain the desired information.

3. Advise the lien unit manager of any prolonged delays.

5.12.6.13  (03-15-2005)
Contacting Recording Officials

1. Upon receipt of a complaint regarding recording officials, the advisor/reviewer may immediately ascertain the issue to be resolved, without contacting Technical and Insolvency.

2. Decide on a list of actions to be taken to resolve the issue.

3. Contact area counsel and/or governmental liaison to determine if policies or practices have been established.

4. Contact the recording official and outline our procedures and any code or regulation requirements.

5. Contact the Headquarters analyst(s) and provide information regarding attempted resolution if the issue is not resolved within 10 calendar days.

5.12.6.13.1  (03-15-2005)
Resolving Issues with Recording Officials

1. Contact the recording official.

2. Explain the Service's position and attempt to resolve the issue.

3. Document any conversations and also retain any correspondence received from the official.

4. Initiate corrective actions if you determine that established policies or procedures have not been followed.

5. If it is determined that procedural changes are required, initiate a systems change request and submit to Headquarters for approval.

6. Request interim guidance, if necessary.

5.12.6.14  (03-15-2005)
Communicating With the Lien Processing Unit

1. Requests for assistance will be forwarded to FORT by the Lien Processing Manager.

2. Identify concerns and take any necessary corrective actions.

3. Identify issues/concerns that should be resolved by the Lien Unit return them through the FORT manager. The Lien Unit can resolve issues regarding:

   1. missing TIN,

   2. incorrect name control,

   3. incorrect tax period,

   4. incorrect type of tax . etc.

4. Determine if other functions are involved and if so, initiate contact.

5. Provide the Lien Unit manager with information to resolve concerns.

6. Referrals related to possible additional collection activity should be resolved in a timely manner.

7. Determine what actions should be taken when:

   1. a TE is completing a payoff request and determines that there is a pending property transaction and NFTLS have not been filed on all periods.

   2. a taxpayer requests a release and can show that the liability is satisfied but the controlling function has no record of payment,

   3. disclosure of taxpayer information may be inappropriate.

Exhibit 5.12.6-1  (03-15-2005)
Lien Creation Review Checksheet

Exhibit 5.12.6-2  (03-15-2005)
Batched Lien/Release Review

Exhibit 5.12.6-3  (03-15-2005)
Request for Filing and Refiling Notice of Federal Tax Lien

Exhibit 5.12.6-4  (03-15-2005)
Recording Information Review

Exhibit 5.12.6-5  (03-15-2005)
Notice of Lien (MCAR)

Exhibit 5.12.6-6  (03-15-2005)
Referral Form

Exhibit 5.12.6-7  (03-15-2005)
Letter 3640, Taxpayer Lien Payoff Letter

Exhibit 5.12.6-8  (03-15-2005)
Letter 3641, Third Party Lien Payoff Letter

Exhibit 5.12.6-9  (03-15-2005)
W&I Walk-in Taxpayer Payoff Request

Exhibit 5.12.6-10  (03-15-2005)
Lost Lien Report Data Sheet

Exhibit 5.12.6-11  (03-15-2005)
Lien Payoff Desk - Taxpayer Inquiry