Judgment Collection Manual - Table Of Contents

TAX DIVISION JUDGMENT COLLECTION MANUAL
TABLE OF CONTENTS

I.  Introduction

1. Timeliness


2. Referral or Retention


3. Using Paralegals


4. Reporting Activities

II.  Prejudgment:  Protecting the Government's Ability to Collect Taxes

1. Introduction: Preserving the Status Quo


2. The Importance of the Notice of Federal Tax Lien


3. The Presuit Letter and the Complaint


4. Lis Pendens


5. Prejudgment Remedies Under the Federal Debt Collection Procedures Act


6. Injunctions and Receiverships


7. Preparing for Collection by Obtaining Copies of Tax Returns

III.  Entering Judgment, Stays of Collection, and Obtaining a Judgment Lien

1. What is a Judgment?


2. Form of Judgment


3. The Judgment Should Include an Award of Costs


4. Ten-Percent Surcharge for Costs of Collection


5. Stays of Collection
   1. Automatic Stay of Collection of a Judgment
   
   
   2. Motions to Stay Collection of a Judgment
   
   
   3. Posting a Bond as a Condition of a Stay
   
   
   4.  
   5.  
   6.  
6. Judgment Lien
   1. United States District Courts
   
   
   2. The Court of Federal Claims
   
   
   3. United States Bankruptcy Courts

IV.  Collecting the Judgment

1. An Overview


2. Demand for Payment and Instituting Rule 69 Discovery


3. More on Finding Taxpayers' Assets
   1. Tax Returns
   
   
   2. Additional Rule 69 Discovery
   
   
   3. Fraudulent Conveyances & Nominee Ownership
   
   
   4. More on Nominees, Alter Egos and Successors
   
   
   5. Using Computerized Database Services to Locate Debtors' Assets
   
   
   6. Other Sources of Information on Collecting Judgments
   
   
   7.  
   8.  
   9.  
4. Evaluating Collection Potential
   1. Priority: The Federal Tax Lien
   
   
   2. Priority: The Judgment Lien
   
   
   3. Effect, if any, of State Exemption Statutes
   
   
   4. Extent of Survival of Tax Claims After Bankruptcy
   5.  
   6.  
   7.  
5. Liquidating Assets
   1. Administrative Collection by the IRS
   
   
   2. Sale of Property
      1. Receivers
      
      
      2. Auctions and Private Sales Under 28 U.S.C. §§ 2001, 2002, and 2004
      
      
      3. PALS
      
      
      4. Selling Securities
      5.  
      6.  
      7.  
   3. The Federal Debt Collection Procedures Act
      1. Notice and Other Preconditions
      
      
      2. Garnishment
      
      
      3. Court-Ordered Installment Payments
      
      
      4.  
      5.  
      6.  
   4. Collecting Specific Assets
      1. IRAs and Other Retirement Funds
      
      
      2. Securities and Notes
      
      
      3. Wages
      
      
      4. Co-owned Property
      5.  
      6.  
      7.  
6. V.  Settlements
   
   VI.  Reporting Collection Activities to the Case Management System
   
   VII.  Closing of Cases and Reference of Judgements for Further Collection Activity
    
   1. When and Where
   
   
   2. Steps to Refer the Judgment to the IRS
   3.  
   4.  
   5.  
    

    

   EXHIBITS (in PDF Format)

   Exhibit 1 - Letter to Internal Revenue Service Campus

   Exhibit 2 - Internal Revenue Service Campuses Addresses and Telephone List

   Exhibit 3 - Final Judgment

   Exhibit 4 - Agreed Judgment

   Exhibit 5 - Order Granting Summary Judgment to Plantiff United States of America

   Exhibit 6 - Title 26 IRS §6673(b) Penalty and Costs Assessment Data

   Exhibit 7 - Letter to United States Attorney re: Filing of Abstract of Judgment, Abstract of Judgment Form, and Instructions

   Exhibit 8 - Demand Letter to Counsel

   Exhibit 9 - Form 433-A - Collection Information Statement for Wage Earners and Self-Employed Individuals (rev. January 2008)

   Exhibit 9A - Form 433-B - Collection Information Statement for Businesses (rev. January 2008)

   Exhibit 10 - United States' Interrogatories to Judgment Debtor

   Exhibit 11 - United States' Request for Production of Documents to Judgment Debtor

   Exhibit 12 - Motion to Compel Answers to Interrogatories and Request foor Production

   Exhibit 13 - Judgment Creditor: Motion to Compel-Sample of Authorities

   Exhibit 14 - Nominees, Alter Egos and Successors

   Exhibit 15 - Bibliography of helpful collections sources

   Exhibit 16 - Motion for Order of Sale

   Exhibit 17 - Order of Sale

   Exhibit 18 - Treasury Department Certification Form

   Exhibit 19 - United States' Motion for Appointment of Receiver

   Exhibit 19A - Order Appointing Receiver for Real Property

   Exhibit 20 - Letter to Prospective Buyer

   Exhibit 21 - United States' Motion for Confirmation of Sale

   Exhibit 21A - Order Confirming Judicial Sale

   Exhibit 22 - Receiver's Deed

   Exhibit 23 - United States' Motion for Order of Distribution

   Exhibit 23A - Order Distributing Proceeds of Judicial Sale

   Exhibit 24 - United States' Motion for Order to Vacate

   Exhibit 24A - Order to Vacate

   Exhibit 25 - Notice for a Writ of Execution or Garnishment

   Exhibit 26 - Notice and Motion for Court-Ordered Installment Payments

   Exhibit 26A - Order Setting Hearing on United States' Motion for Installment Payment Order

   Exhibit 27 - Tax Doc Judgment Collection Activity Codes

   Exhibit 28 - Letter to Technical Support - Referral of Judgment Collection

   Exhibit 29 - Technical Support - Advisory Groups

   Exhibit 30 - Letter to Immigration and Naturalization Service - Request for Border Check