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Memo Provides Guidance on Electronic OIC Review Pilot

APR. 14, 2015

AP-08-0415-0003

DATED APR. 14, 2015
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Citations: AP-08-0415-0003
Electronic Offer in Compromise Review Pilot
[Editor's Note: For the entire memo, including attachments, see .]

 

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
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