Memo Provides Guidance on Electronic OIC Review Pilot
AP-08-0415-0003
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-9369
- Tax Analysts Electronic Citation2015 TNT 76-13
Date: April 14, 2015
Expiration Date: 04-14-2017
Affected IRMs: 8.22.9 8.23.4
MEMORANDUM FOR:
Director, Appeals Campus Operations
Chief, Area Counsel
FROM:
John V. Cardone
DIRECTOR, POLICY, QUALITY AND CASE SUPPORT
Purpose:
This memorandum issues guidance to participants who will submit Offers in Compromise (OIC) to Counsel for legal sufficiency review through a SharePoint site. This pilot is limited to Memphis Campus Settlement Officers designated by Area 6 management who work OICs as a collection alternative in Collection Due Process (CDP) cases and who work OICs rejected by Compliance. The impacted IRM sections are IRM 8.22.9.4.3.4 and IRM 8.23.4.2.2.
Procedural Change:
OIC cases subject to legal sufficiency review that are worked by the identified Campus team will be transmitted to Nashville Area Counsel through a SharePoint site hosted by Nashville Area Counsel. Appeals Quality Measurement System (AQMS) is also included in the pilot as they review OICs and CDP cases by Campus Settlement Officers. Please distribute this information to all affected employees within your organization.
Effective Date:
This interim guidance becomes effective on the date of this memorandum.
Contact:
If you have any questions, please contact Appeals Senior Program Analyst Timothy J. Sample at 213-576-4855.
Attachments:
(1) Procedures
(2) Flowchart
(3) Step-by-step Instructions
cc: www.irs.gov
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2015-9369
- Tax Analysts Electronic Citation2015 TNT 76-13