line Judgment Collection Manual

Table of Contents

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  1. Introduction
  2. 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. Injunctions and Receiverships
    4. Lis Pendens
    5. Prejudgment Remedies Under the Federal Debt Collection Procedures Act
    6. Administrative Collection While Litigation is Pending: Pros and Cons
    7. Preparing for Collection by Obtaining Copies of Tax Returns
  3. 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 Cost 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
    6. Judgment Lien
      1. United States District Courts
      2. The Court of Federal Claims
      3. United States Bankruptcy Courts
  4. 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
      4. Use of Computerized Database Services to Locate Debtors' Assets
    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. Liquidating Assets
      1. IRS's Ability to Collect Administratively
      2. Judicial Sales and Execution Sales
        1. Distinction Between Judicial Sales (28 U.S.C. §§ 2001, 2002, and 2004) and Execution Sales (28 U.S.C. § 3203)
        2. More on Judicial Sales Under 28 U.S.C. §§ 2001 and 2004
        3. More on Execution Sales Under 28 U.S.C. § 3203
      3. The Federal Debt Collection Procedures Act
      4. Federal Debt Collection Procedures Act Remedies: Garnishment, Court-ordered Installment Payments, and Notice Procedures
        1. Notice and Other Preconditions
        2. Garnishment
        3. Court-Ordered Installment Payments
      5. Collecting Specific Assets
        1. IRAs And Other Retirement Funds
        2. Securities and Notes
        3. Wages
        4. Co-owned Property
      6. Ten-Percent Surcharge for Costs of Collection
  5. Settlements
    1. Sources of Financial Information
      1. Statement of Financial Condition and Other Information (Form DJ-TD 433 (1996))
      2. Income Tax Returns
      3. Applications for Loans
      4. Taxpayer Owned Businesses
    2. Terms of Settlement
      1. Cash Payments
      2. Collateral Agreements
        1. Contingent Payments Based on Future Income
        2. Waiver of Carryover of Losses and Credits
      3. Waiver of Deductions
      4. Security for Amounts Due Under Compromise
    3. Form Acceptance Letters and Stipulations
    4. Settlements Requiring Payments to the Government
    5. Closing Cases After Settlement
    6. When Full Payment is Made
    7. Default on a Settlement
  6. Alternative Dispute Resolution
  7. Reporting Collection Activities to the Case Management System
  8. Closing of Cases and Reference of Judgments for Further Collection Activity
    1. When and Where
    2. Steps to Refer the Judgment to the IRS
    3. Steps to Refer the Judgment to the United States Attorney
Table of Exhibits

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Updated April 6, 2015

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