![]() 5.1.2.7.3.1.1 Payee is a Collection Employee.5.1.2.7.3 Check or Money Order Payments.5.1.2.7.2.4 Property Appraisal and Liquidation Specialist Cash Procedures.5.1.2.7.2.2 Currency Transaction Report (CTR).5.1.2.7.2.1 Utilization of Taxpayer Assistance Centers for Large Cash Payments. ![]() 5.1.2.6.6.5 Processing Restitution-Based Assessment Receipts.5.1.2.6.6.4 Processing Federal Court Ordered Restitution Receipts.5.1.2.6.6.3 Processing State Court Ordered Restitution Receipts.5.1.2.6.6.2 Processing Offer in Compromise (OIC) Receipts.5.1.2.6.6.1 Application of Proceeds from a Levy.5.1.2.6.6 Application of Proceeds in Certain Situations.5.1.2.6.4.1 Manual Lien Release Consideration - Timely Posting of Payments.5.1.2.6.4 Manual Federal Tax Lien Release.5.1.2.6.1 Mutual Collection Assistance Request (MCAR) Payments.5.1.2.6 Payment Documents and Posting Procedures.5.1.2.5.5 Remittance/Document Transmittal Controls (Form 3210 and Form 795/795A). ![]()
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