JudgmentCollectionManual - 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

  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

  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. 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

    3. The Federal Debt Collection Procedures Act

      1. Notice and Other Preconditions

      2. Garnishment

      3. Court-Ordered Installment Payments

    4. Collecting Specific Assets

      1. IRAs and Other Retirement Funds

      2. Securities and Notes

      3. Wages

      4. Co-owned Property

    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

    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

Updated April 6, 2015

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