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By MANUEL VALDES
Associated Press
SEATTLE (AP) - A proposed study of a fee to enter the United States by land has prompted wide opposition from lawmakers from northern states.
Last month, in its 2014 fiscal year budget proposal, the Department of Homeland Security requested permission to study an entry fee at the nation's land border crossings. Currently it costs nothing to enter the country by land. Air and sea crossings already have a fee of under $2 that is included in ticket prices.
But 18 Republican and Democrat lawmakers sent a letter to Homeland Security Secretary Janet Napolitano saying that an entry fee would hurt communities on the border that rely on people and goods moving between the U.S. and Canada.
Fee backers say border entries are in need of infrastructure improvements that aren't currently funded.
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Dashain Festivals
Dashain is the biggest and longest festival celebrated by Hindu all over the Nepal. It reminds everyone that the truth, justice and virtue can symbolizes the victory of the good over the evil to honor the memory of the victories of God and Goddess over the demon Vijaya Dashami is celebrated. It is 15 days long but the most important and celebrated days are 1st, 7th, 8th, 9th and 10th as Nepali calendar. Though all the government and private offices are closed from 7th – 10th of day of festival. Among the newars in kathmandu valley, the festival is known as Mohani (festive joy) which is vastly different in significance and very rich in rituals and culture.
Day 1 ( Ghatasthapana )
Ghatasthapana is the first day of Bada Dashain 2013. In this day, a male family member plant the jamara in moist sand using barley seeds especially corn seeds. Traditionally as per the rituals outsiders are not allowed to enter or see the place where it is planted. By the tenth day of the festival, the seed will have grown to yellow grass, which is used with tika to bless people with lots of prosperity and happiness.
Day 7 ( Fulpati )
The special essence of festival gets from this day, which lies, on 11th of October 2013. On this auspicious day, a military parade is organized at Hanuman Dhoka. The Nepal Army, Nepal Police, Civil Service, Band Music and Panchebaja also join the fulpati parade. People clean their houses and decorate their houses with flowers.
The festive will be continued as Maha Asthami on 6th of October 2013. Thousands of goats, sheep, buffaloes, ducks and hens are sacrificed in Goddess Temple almost from every home. In Newar Community, Kuchi Bhoe is prepared in which ritually people should eat two pathi of beaten rice including various types of dishes in a banana leaf.
Day 9 ( Maha Nawami )
The ninth day of the festival is known as Maha Nawami. Once in a year this day, the Taleju Temple gates of basantapur are opened for the general public. Thousands of devotees go and pay respect to the goddess all along the day. This day is also known as Viswakarma day. All the factories, machines including vehicles like motorbikes, cycles, cars and other household things like hammer, books, pens and pencils, etc are worshipped.
Day 10 ( Tika )
The tenth day of festival is known as "Tika" (14th oct 2013). On this auspisous day, tika and jamara (which is sewn in the ghatasthapana) are taken from elders and blessing is received including "Dakshin" (Money). This function continues for four days till the full moon during that period, family and relatives who are apart attend to meet each other and take blessings from the elders. This is the day that helps to keep special bonding between families and relatives so it is celebrated intellectually in the society.
To see current nepali month calendar please go here…
For full year calendar of 2071, 2071 (2014, 2015) including 12 month please go here…
Also see about Dashain and Tihar


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Arkansas town probes 'intentional' New Year's blackbird deaths
Beebe, AR, United States (AHN) – Authorities in southern Arkansas are investigating the deaths of hundreds of red-winged blackbirds during New Year celebrations over the weekend.
Residents in the small town of Beebe woke up to dead birds littering yards and streets Sunday morning, a year after thousands of the birds fell from the sky due to fireworks.
Police and officials from the Arkansas Game and Fish Commission believe the die-off happened around midnight on Saturday after someone purposefully set off fireworks near the birds' roost.
"It appears that it was an intentional act to spook the blackbirds in an attempt to recreate last year," Lt. Brian Duke told KTHV. "Technically they were not violating any laws. There is an ordinance stating that they can shoot fireworks."
Last year, nearly 5,000 red-winged blackbirds were killed in Beebe due to blunt-force trauma. The National Wildlife Health Center and the Arkansas Game and Fish Commission both concluded that the blackbirds, which have poor night vision and do not fly at night, had collided with structures and power lines after New Year's Eve fireworks flushed them out of their roosts and forced them to fly at lower altitudes.
To prevent another die-off, animal control officers were sent to patrol areas Saturday night. Dozens of birds were later reported dead despite an emergency ban on fireworks. About 200 blackbirds were killed after someone set off fireworks near a tree used by the animals to roost.
Reaction from the local community has ranged from concern to dismissive.
Thousands of blackbirds roost in Beebe from fall to spring. The animals are considered a nuisance by some residents, who must clean and paint their homes due to bird droppings.
Michelle Johnston posted on Facebook, "I live in Beebe in the subdivision where the birds are and we are way overpopulated! Who cares if they die?! This is just ridiculous!!"
"They could kill thousands tonight in Beebe and not make a dent in them!" Diana Alexander Layrock added. "There are millions of them!!!!! And they are nasty!!!!"
Charles Moore, a longtime resident, told KATV he was convinced by the fireworks theory only this weekend. He also reflected on a development planned this year in Beebe that will reduce the number of roosts.
"The time is growing near that the birds will be leaving so I'm going to be a little sad about that," he said.
The die-off in Arkansas comes two weeks after thousands of eared grebes crash landed onto highways and parking lots in southern Utah.
Officials believe the migratory birds were confused by snow and artificial lights. Stormy weather had covered roads and open spaces in Cedar City in snow, which appeared to shimmer like a body of water.
Birds, migratory or otherwise, face a similar risk from bright lights and glass windows from tall structures, which disorient their natural ability to navigate using natural light. The animals can either crash against the building or get "trapped" by light, causing them to circle the structure for hours until they die from exhaustion.
Cloudy or foggy conditions exacerbate the danger by forcing the animals to fly lower. Other causes of bird deaths include habitat loss, poaching, diving for bait used for longline fishing, and poisoning from lead used in old paint, fishing tackle and ammunition in upland hunting. Chicks also die of dehydration from being unknowingly fed regurgitated food containing plastic and other trash floating in water.
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by James Slater - Originally, unbeaten U.S heavyweight Kevin "King Pin" Johnson was supposed to have met unbeaten Cuban big man Odlanier Solis on Saturday night in New York. However, the intriguing clash of unbeaten talent fell apart due to Johnson getting an offer to face WBC heavyweight king Vitali Klitschko on December 12th instead (that fight, by the way, looks almost a done deal)..
So, with Johnson out of the Madison Square Garden bill that is topped by Juan Manuel Lopez and Yuriorkis Gamboa defending their world titles against selected opposition, Solis needed a replacement. Fres Oquendo entered the picture, having been supposed to face Solis earlier in the year (only for the Cuban defector to pull out of that fight). Now, according to Dan Rafael over at ESPN.com, "Fast" Fres has also pulled out of the October 10th bout, due to his having to attend a court case that has to do with some legal issues he has.
So now, just three days before the fight, former world title challenger and dangerous puncher Monte "Two Gunz" Barrett steps in to fight Solis. It will be interesting to see how the change of opponent (X3) affects the 29-year-old Olympic gold medallist, and it will also be intriguing to see how severely 38-year-old "Two Gunz" can test the 14-0(10) hope.
Inactive since his exciting but losing effort against David Haye last November, Barrett, 34-7(20) was at one time this year supposed to fight Kevin Johnson - now he gets to fight the man "King Pin" took a pass at. Barrett is sure to be rusty when he enters the ring on Saturday evening, but, being a bigger puncher than Oquendo certainly, and Johnson possibly, he could give "La Sombra" a whole lot of trouble.
Indeed, an exciting fight should take place when the two heavies contest the WBC International title held by Solis. Not yet having been in with as seasoned and well experienced a puncher as Queens, New York's Barrett, the younger man by nine years may have his chin examined in his biggest pro bout to date. No, we don't know how much the five knockdown TKO loss at the hands of "The Hayemaker" took out of Barrett, but if he comes in in good shape (he always has done in the past) and if he's really up for the fight, who knows?
Remember, before he lost to Haye, Barrett had looked awesome in destroying the huge Tye Fields. Nobody is comparing the gifted Solis with "Big Sky," naturally, but the 1st-round win did show how fast and hard a puncher Barrett can be. Factor in how lazy and overweight Solis has looked in some of his fights and you never know, "Two Gunz" could score the upset.
In taking the fight on such short notice, it's to be assumed Barrett was in the gym and is in decent condition. If he's been working as hard as can be and if he's been just waiting for the phone to ring offering him a big fight, the superb amateur who has yet to impress in the paid ranks could get a nasty shock.
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The Thrashers released six players on Wednesday. They re-assigned forwards Angelo Esposito, Michael Forney, Danick Paquette and Jared Ross and defensemen Paul Postma and Mike Siklenka to AHL Chicago. The team also released forward Andre Deveaux and Kyle McLaren from their tryout contracts.
Esposito, who missed the past three practices with a lower-body injury, was skating at the team's practice facility prior to Wednesday's practice. He hoped to return Thursday. Esposito is returning from two torn ACLs in his right knee.
The Wolves open training camp on Monday.
The Thrashers now have 38 players in training camp. Patrice Cormier and Andrew Kozek are injured.
Here are the new training camp groupings:
Group A
Goaltenders: Chris Mason, Peter Mannino
Defensemen: Brent Sopel, Zach Bogosian, Freddy Meyer, Noah Welch, Johnny Oduya, Tobias Enstrom
Forwards: Evander Kane, Bryan Little Patrick Rissmiller, Nigel Dawes, Niclas Bergfors, Anthony Stewart, Eric Boulton, Spencer Machacek, Akim Aliu. Jim Slater is not practicing today.
The Group A line pairings are:
Group B
Goaltenders: Ondrej Pavelec, Drew MacIntyre
Defensemen: Boris Valabik, Ron Hainsey, Jaime Sifers, Dustin Byfuglien, Andrey Zubarev, Arturs Kulda
Forwards: Andrew Ladd, Fredrik Modin, Enver Lisin, Ben Eager, Chris Thorburn, Riley Holzapfel, Rich Peverley, Alex Burmistrov, Fredrik Pettersson, Nik Antropov.
The Group B line pairings are:
September 23rd, 2010
8:58 am
In order for Burmistrov to start the season with Atlanta, Dawes or Petersson will have to go to Chicago… they're the only one's (from my scenario) with two-way contracts. Not sure Burmistrov has played well enough to justify that.
I think Burmistrov will play the entire preseason, but I expect him to be reassigned to Junior… just my opinion.
September 23rd, 2010
9:46 am
Where is the TV schedule?…and they better air all the games in HD.
September 23rd, 2010
10:06 am
I will take a re-direct or garbage goal any day of the week over a "dangle goal". See how far the "dangle goal" has gotten this team? I think this team will be alright in the long run as far as goals.
September 23rd, 2010
10:10 am
i think dawes is more likely to be here than burmistrov at this point. he's got nhl experience and having a better camp by all accounts. I think we'll see burmistrov go back to junior for seasoning as well.
Has anyone heard any rumors of us trading and more given our depth right now? Specifically with New Jersey for cap releif perhaps? Just curios…
September 23rd, 2010
10:54 am
I'm most surprised that no one has mentioned the Paul Postma reassignment. He didn't even get a preseason look this summer. I didn't necessarily expect him to make the team, but I thought he'd get a few games at least.
September 23rd, 2010
10:59 am
Hokie, I think the presence of guys like Zubarev and Kulda just underscores the fact Paul has not put on enough weight to handle the rigors of the NHL. Players always say how much more physical the game is at the highest level and slender Postie is probably getting man-handled by bigger forwards in practice. He'll be fine as long as he doesn't "grow" too fast…can't lose that speed right?
September 23rd, 2010
11:17 am
I agree Hainsey would be my first choice of Dmen to go. While Valabik is sucking it, he's cheap and very big, plus you can still send him down if need be. He would still be a decent piece in a sweetner deal though because of those reasons. Valabik could get better at this point, even though I wouldn't bet on it. Hainsey on the other hand is overhyped. I would think if he does not adhere to Ramsay's demands, he will be riding the pine some this year just as much as a Valabik. I would be shocked if any team took his salary. He's not a very good dman. I really hope they don't name him captain.
September 23rd, 2010
12:01 pm
I'm fed up with Esposito !!!!
September 23rd, 2010
1:02 pm
I'm fed up with UGA !!!!
September 23rd, 2010
1:09 pm
LOL Dwayne!
September 23rd, 2010
2:48 pm
Hollywood Hainsey should focus more on stopping attacks and less on what gel to put in his hair.
September 23rd, 2010
2:57 pm
who's gonna score the goals this year? I like the look of the team, especially the d, but i dont see a pure scorer. Mabey there will be like 10 guys with 10-15 goals.
September 23rd, 2010
3:08 pm
Planning a perfect weekend from Oct 8-10. Friday Oct 8 watch opening night for the Thrashers. Oct 9 going to see UGA vs Tenn and Oct 10 I will go see Braves playoffs(If they get the wildcard spot) Going to be fun weekend. Looking forward to watching some hockey this year. I just want to watch some playoff hockey this year. I don't see how that is going to happen but maybe this team is the one that can get it done
September 23rd, 2010
3:44 pm
We're going to have to win by brut strength… it's like the Elementary School Science Fair. If a kid builds a better Solar System then you, you can either build a better one, or just make yours better by smashing his with your fist.


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WE'RE BACK! Join us this Saturday 1/19 protesting INTERMIX for selling fur!
RSVP Here: INTERMIX Fur Protest - Los Angeles
On January 4th it announced that The Gap had acquired INTERMIX. The Gap is very open about it being fur-free. http://bit.ly/12CNGWH In fact, all of The Gap's brands (Banana Republic, Old Navy, Piperlime and Athleta) are fur free.
Now that INTERMIX has a new parent company, it's imperative that we contact The Gap and let them now how we feel about INTERMIX selling real fur.
On Monday January 7th we're asking everyone to contact The Gap Inc and urge them ban the sale of fur at INTERMIX.
Gap's Customer Service:
PHONE: (800) 427-7895 (from inside the U.S.) (614) 744-3907 (from outside the U.S.)
EMAIL: firstname.lastname@example.com
MAIL: 100 Gap Online Drive. Grove City, OH 43123
TWITTER: https://twitter.com/Gap
FACEBOOK: www.facebook.com/gap
The Gap has also been added to our list of petitioners on our INTERMIX: Please Go Fur Free petition (www.change.org/intermix)
Thank you!
Fur Free LA
Yo INTERMIX! Get the FOX outta here!
Fur Free LA
Check out all of the photos from Fur Free LA's December 8th INTERMIX protest HERE: http://on.fb.me/TRw0Ud
To find out more about our campaign visit our website: furfreela.com/intermix and sign the petition: change.org/intermix
We're protesting INTERMIX today for their sale of fur. Much of INTERMIX's fur comes from China. A country with virtually no animal protection laws, and some of the most deplorable conditions we've ever seen.
If you'd like to join us today, RSVP HERE: http://on.fb.me/ZLdnUs
We'd greatly appreciate it if everyone who is unable to attend please sign and share our Intermix: Please Stop Selling Fur petition: www.change.org/intermix
On behalf of bunnies everywhere, we thank you!
Just finished printing the new signs for tomorrow's Intermix: Please Stop Selling Fur protest, and they turned out great!
Here's a the latest spin on our "Get The FOX Outta Here" design from the Shop Fur Free LA line.
We will have these shirts available at the protest, so swing by for a chance to pick one up before they go online!
RSVP HERE: http://on.fb.me/ZLdnUs
See you tomorrow!
Got some new signs to debut at this Saturday's INTERMIX fur free protest. What do you think? 😊
We'll be on Robertson Blvd on December 8th at INTERMIX from 1-4pm. http://on.fb.me/ZLdnUs — hope you can join us!
This bunny is as mad as hell, and not going to take it anymore!
INTERMIX's merchandise has been overtaken with rabbit fur. They're selling rabbit fur coats, vests, scarves, blazers, mittens, hats, and ponchos.
It takes 40 rabbits for ONE fur coat.
Please sign and share our INTERMIX petition: www.change.org/intermix
Reach out to Intermix. Let them know they lost your business for selling real fur.
~Fur Free LA
We're back!
Join us Saturday December 8th as we protest INTERMIX's sale of fur… again.
RSVP Here —-> INTERMIX Fur Free Protest - Los Angeles
Hope to see you there!
~Fur Free Los Angeles
We had a great turnout at our INTERMIX fur free campaign one year anniversary protest. We want to thank everyone that came out. Thank you for your support and compassion! Hopefully INTERMIX will wake up and and sprinkle some compassion in their fashion. Go fur free!
We're prepping all day for tomorrow's INTERMIX protest. Who's coming out?
We'll be on Robertson Blvd outside INTERMIX from 1-4pm.
This is a peaceful protest. We're not out to take INTERMIX down, we're out to get the public inspired to join the cause. Signs and leaflets will be provided. We have more than enough signs, but feel free to bring your own if you like.
If you can't make it, we'd greatly appreciate if you'd sign the INTERMIX: Please Stop Selling Fur petition: —> change.org/intermix.
Thank you for all your support! Hope to see you tomorrow!
We have our own organization page on change.org!
You can now find all of our petitions at: www.change.org/organizations/furfreela
Thank you!
Join us Saturday November 3rd as we protest the one year anniversary of our INTERMIX fur free campaign.
RSVP HERE: http://on.fb.me/RiHuMO
If you have any questions or concerns you can visit our INTERMIX web page http://furfreela.com/intermix or contact us directly at firstname.lastname@example.com
If you cannot make it, it would be a huge help if you'd sign and share our petition: www.change.org/intermix
Thank you! Hope to see you there.
~Fur Free LA
I took a trip to INTERMIX in Malibu and guess what I found? A two for one special of animal abuse! Oh INTERMIX, how you disappoint me!
You had Helmut Lang make an exclusive rabbit fur jacket for INTERMIX? Oh, and it's "Made in China?" How very ethically sourced of you! Tell me, how many bunnies do you think had to be killed for that coat? I'm going to guess around 30. It usually takes 30-40 rabbits, but seeing as the rest of this Flux fur jacket is made from the slaughtered flesh of lambs, it's probably a little less.
INTERMIX had the opportunity last season to stop selling fur and put compassion in fashion. Instead, they chose to ignore our pleas of compassion. Their buyers decided to slap us in the face with a replenished stock of animal skins and a fur exclusive to their store.
Tell me INTERMIX, do you enjoy making money off of animals that have been anally or vaginally electrocuted ⚡before they've had their throats slit? I guess so. Why else would you continue to sell such abhorrent animal cruelty?
This campaign will have it's one year anniversary in October. Playing the ignorance card is no longer an option. We've informed you, and you've ignored us and continued to sell animal flesh. Thanks to your continued grotesque displays of fashion, we will continue protest for the animals.
INTERMIX, I implore you, STOP SELLING FUR.
Join the campaign: Visit furfreela.com/intermix
Sign the petition: change.org/intermix
It makes me sick to my stomach that INTERMIX would call this Yves Salomon Raccoon vest "versatile and chic." I'd say "grotesque and vile" is more like it.
Trappers prefer to drown and beat wild raccoons to death as this method does not hurt the pelt.
According to INTERMIX's website, the vest was made in France. As they say in French, "c'est vraiment des conneries." (This is REALLY bullshit). However, if the fur's origin is from China, and was just labeled "Made in France" (which happens quite often) the fur would actually be from Raccoon Dogs, as Raccoons are not native to Asian countries.
Whatever species of animal suffered and died for this wretched coat, I am truly sorry that humans are so vapid and cruel. RIP
Sign the petition HERE: change.org/intermix
For more on our INTERMIX campaign visit: furfreela.com/intermix


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|Blue Ridge Welsh Pony Farm
|Rosmel's Scarlet Legacy
Rosmel Cotillion LOM X Rosmel's Scarlet Lace (X Ardmore Traveller LOM)
|Extended Pedigree
2004 Purebred Welsh Section B Stallion, WPCSA # B-43965, USEF Life Reg.
Chestnut w/ flaxen, chrome and belly spot, 13.2 hands
|Legacy is a classic Welsh sport type stallion who passes on his
athleticism, fancy markings, and refined style. Legacy truly has
it all -- Outstanding conformation, beautiful movement with a big
stride, fancy color, excellent work ethic, and an easy going, quiet
disposition that he passes on to his all foals. The best
temperament producer I have ever known. He improves upon
both Horse and Pony mares for easy, super fancy foals that have
proven they can go the distance in the show ring.
Legacy flaunts a "look at me" attitude and a dynamic presence.
You just can't help but watch him go by. To top it off, he
possesses proven champion bloodlines, and it shows!
Legacy is a PROVEN Winner in Hunter, Halter, Pleasure, and
Dressage- A true example that Welsh Ponies can do it All!!
|Legacy is a talented jumper and has a huge ground-covering stride with lots of suspension. His
kind, brave, and intelligent nature makes him a lot of fun to work with and he truly "Rides like a
Warmblood." Rock solid under saddle and very quiet, he most enjoys cross country outings and
jumping. He is a people pony, wants to please, and you couldn't ask for a better work ethic.
Legacy is everything a versatile sport pony should be and an absolute dream to have around.
UPDATE: Upon his return to ridden work in 2014 after 3 years "off" for breeding duties, Legacy
entered the show ring with trainer Annette Saunders at his First Dressage show to win BOTH his
tests, with exceptional scores of 65% and 70%!! Look for Legacy at the shows in 2014!!
Pedigree Highlights:
This exciting stallion is sired by the
Many time National Champion stallion and WPCSA Legion of Merit Sire, Rosmel Cotillion LOM,
and is out of the Legion of Merit producing mare, Rosmel's Scarlet Lace.
Legacy's dam is full sister to the many time USEF and WPCSA National Champions and WPCSA
Legion of Merit ponies, Rosmel's Amber Lace and Rosmel's Fancy Image. Legacy's dam,
Rosmel's Scarlet Lace, is sired by the 5 time National Champion stallion and Legion of Merit
pony, Ardmore Traveler LOM. Other notable ponies in Legacy's pedigree include
GlanNant Tango LOM, HW Gwyndy Glo, Cusop Sheriff LOM, to name a few.
Click to view his Extended Pedigree
Legacy has two FULL Brothers- The Welsh stallions Rosmel's Scarlet Emperor (Junior Champion)
and Rosmel's Dressed in Scarlet LOM, who has both his Individual and Sire Legion of Merit.
"Dresden" is the Sire of the 2012 Pony Final's Medium Green Champion and Reserve Overall
Grand Champion- "Frosted." These 3 brothers are producing beautiful Hunter and Sport type
ponies that have proven they can go the distance in the show ring and are EASY to handle.
|Sire: Rosmel Cotillion
14.0 hands
Many time National Champion, Supreme, and
WPCSA Legion of Merit Sire
Cotillion is sired by the outstanding Legion of
Merit sire GlanNant Tango and out of a
Supreme Champion mare
|Dam: Rosmel's Scarlet Lace
12.2 hands
Sired by the 5 time National Champion and Legion of Merit
pony, Ardmore Traveller
Full sister to the Legion of Merit Ponies and Multi-National
Champions: Rosmel's Amber Lace and Rosmel's Fancy Image
|Legacy's long anticipated OFFSPRING are arriving
and consistently winning in the ring. He is proving to be
very prepotent and is passing on his athleticism, flashy
markings, and amazing disposition to improve all mares.
He has been crossed with a variety of different breeds
thus far and the beautiful Half-Welsh foals he has
produced for our clients are stamped with his
athleticism, refinement, quiet disposition, fancy hunter
type movement and ground covering stride. Lots of
fancy white! His purebreds are phenomenal and will
continue to make their mark in the pony hunter and
Welsh show rings. Legacy is an exceptional cross to
produce classy, winning sport ponies suitable for the
highest levels of competition.
|Show Highlights:
2014 CWC WPCSA Summer Series
Champion- Section B Stallions 3 and over, Both Judges
Reserve Grand Champion- Section B
Reserve Supreme Champion
2014 Dressage at Camden (USEF/USDF)
1st Place- Training Level Test 1, Score: 66%
1st Place- Training Level Test 2, Score: 69.8%
2014 Dressage at Rosehill
1st Place- Training Level Test 1, Score: 72.9%
1st Place- Training Level Test 2, Score: 69.1%
2014 Frostbite Dressage Series @ The Ark:
1st Place- Intro Test B, Score: 65%
1st Place- Intro Test C, Score: 70%
2010 Carolina Welsh Classic Show:
Reserve Grand Champion Section B Welsh Halter
WPCSA 2009 High Score Award, NE Region
USEF National Horse of the Year Awards:
Champion Zone 3 Welsh Pony Adult Hunter
Reserve Champion Zone 3 Welsh Pony Adult Pleasure
2009 North Carolina State Fair, WPCSA/ USEF Rated
Grand Champion Section B
Champion A/B Adult English Pleasure Division
Champion A/B Adult Welsh Hunter Division
2009 Carolina Welsh Classic Gold Show
Champion A/B Adult Welsh Hunter Division
Reserve Champion A/B Adult English Pleasure Division
2009 Fairncroft Silver Show
Reserve Champion A/B Adult Welsh Hunter Division
Champion A/B Adult English Pleasure Division
Champion Section B Stallions 5 and over under 1st Judge
Reserve Champion Section B stallions under 2nd Judge
2009 Ponies on the Hudson,
WPCSA Double Gold, USEF "A" Rated
1st Place Open Sport Pony Stallions 3 and over
1st Place Open Sport Pony Hunter/Jumper Type Under Saddle
Reserve Champion Senior Sport Pony
*Qualified for the Sport Pony Star Search Challenge at the
Royal Winter Fair* Both In-hand and Ridden.
Champion WPCSA English Pleasure A/B Adult Division
2009 Bonnie Blue National WPCSA gold, USEF "A"
1st place Adult A/B Working Hunter Over Fences
2008 NC State Fair, WPCSA and USEF "A" Rated
1st Place Section B Stallions 3 and Over
(no championship offered)
Reserve Champion A/B Adult English Pleasure Division
1st Place A/B Adult English Pleasure Conformation Stake
Reserve Champion A/B Junior Hunter Division
(Champion was the #1 division pony in the country)
1st Place Junior Hunter Under Saddle
2008 Carolina Welsh Club Fall Classic Gold Show:
1st Place under Both Judges Section B 3/4 Year Old Stallions
WPCSA A/B Ridden Welsh Classic 1st Place, Reserve Champion
Legacy is an outstanding competition stallion and can
do it all with style. He LOVES to work and travel. He
has just come off of a successful first year competing in
Dressage and is ready for a very special home.
Please email for details and latest photos.
Serious Inquiries Only Please
|Back to Stallions
Back to Youngstock
Back to Sales
Photos taken As a 3 year old, shown by Melanie and Dalton Bell (age 12).
(Photos credits for #1-4: Kelly Butler)
|Above Photo Credit: Kelly Butler
|Below, More Photos of Rosmel's Scarlet Legacy:
'12 Section B Welsh Pony Colt
Sired by Legacy
CHAMPION- First Time Shown!
Follow link to:
|Winter 2011:
|1st Dressage Show (click)
|2nd Dressage Show (click)


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KrankyMike Wrote:
Dec 12, 2012 8:45 AM
It's hard to pin down a firm definition of social justice, but here's mine: you are given stuff based on your membership in a social group rather than your individual deserts. Hard to deny that the Democrats are the party of that. What is hard to undertstand why enterprising people such as the Asian immigrants are down with that. Let us not forget that the Democrats were the part of segregation, Jim Crow, and slavery. Republicans freed the slaves, desegrated the schools (Eisenhower and Nixon) and voted for the Civil Rights act in larger numbers than the Democrats. But the Democrats figured out that they could buy minority votes by giving them stuff robbed from Republicans.


text:
- 188.8.131.52 Overview
- 18.104.22.168 Installment Agreements and Taxpayer Rights
- 18.104.22.168 Identifying Pending, Approved and Rejected Installment Agreement Proposals on IDRS
- 220.127.116.11 Installment Agreement Acceptance and Rejection Determinations
- 220.127.116.11 Levy Restrictions and Installment Agreements
- 22.214.171.124 Multi-functional Installment Agreement Authority
- Exhibit 5.14.1-1 Input of Transaction Code 971 Action Codes 043 and 063 for Pending and Active Installment Agreements
- Exhibit 5.14.1-2 Installment Agreement Locator Numbers — (ALNs)
- Exhibit 5.14.1-3 Waiver of Restriction of Levy During a Pending or Active Installment Agreement
- Exhibit 5.14.1-4 Installment Agreement Originator Codes
- Exhibit 5.14.1-5 Installment Agreement Table
Installment Agreements are arrangements by which the Internal Revenue Service allows taxpayers to pay liabilities over time. If full payment cannot be achieved by the Collection Statute Expiration Date, and taxpayers have some ability to pay, Partial Payment Installment Agreements may be granted. During the course of agreements, penalties and interest continue to accrue. Generally, no levies may be served during installment agreements.
The terms "delinquent taxes," "accrued taxes," and "current taxes" are used in this manual. They are defined as follows:
Delinquent Taxes: balance due, ACS balance due accounts and/or notice status accounts;
Accrued Taxes: unassessed amounts due on returns or undeposited FTDs as of the date of contact; and
Current Taxes: FTDs and amounts that become due after the date of contact.
Taxpayers should be encouraged to pay the liability in full to avoid the costs of an installment agreement, which include a user fee, accrual of penalties and interest, and the possible filing of a Notice of Federal Tax Lien (NFTL).
In addition to the policies and procedures provided in sections 1 – 12 of this chapter, the following IRM chapters, sections and subsections provide procedures on installment agreements for specific functions within the Internal Revenue Service:
IRM 4.20.4 (Examination Collectibility - Installment Agreements);
IRM 220.127.116.11.4 (Campuses, ACS, toll-free); and,
IRM 184.108.40.206.1 (Appeals).
See IRM 22.214.171.124., Multi-functional Installment Agreements, which contains guidance for other functions.
Request full payment of the tax liability. Encourage taxpayers to pay the tax liability as quickly as possible. If taxpayers are unable to pay in full, secure a complete Collection Information Statement. (See IRM 18.104.22.168.2.)
Request some payment from taxpayers. Taxpayers may be required to make a payment (see IRM 126.96.36.199(5)) or payments (see IRM 184.108.40.206) while securing documentation to determine the proper disposition of accounts.
When taxpayers are unable to pay a liability in full, an installment agreement (IA) should be considered.
Taxpayers with individual income tax liabilities of $10,000 or less (exclusive of penalties and interest) may be guaranteed an IA. Taxpayers with an aggregate unpaid balance of assessment (SUMRY) equal to $25,000 or less may qualify for Streamlined Agreements. The unpaid balance of assessment includes tax and assessed interest and penalties. It does not included accrued interest and penalty. (See IRM 188.8.131.52 and IRM 188.8.131.52, Guaranteed and Streamlined Installment Agreements.)
There are various methods for making monthly installment agreement payments. Taxpayers should be encouraged to use one of the following electronic methods or credit card payments before accepting payment by check or money order:
Electronic Federal Tax Payment System (EFTPS) – Taxpayers will select the "payment-due with IRS notice" payment type for posting to Masterfile with a TC 670. EFTPS has the ability to schedule payments up to 12 months in advance for individual taxpayers and up to 4 months in advance for business taxpayers. The taxpayer must initiate payments by sending instructions to EFTPS. (See IRM 22.214.171.124.8.1 for complete instructions).
Direct Debit installment agreements - If taxpayers maintain a checking account you should encourage them to take advantage of the direct debit installment agreement. (See IRM 18.104.22.168 - .5 for Direct Debit procedures.)
Payroll Deduction installment agreements - If taxpayers will not agree to a direct debit installment agreement, encourage them to take advantage of the payroll deduction agreement. (See IRM 22.214.171.124 for Payroll Deduction procedures.)
Credit Card installment agreement payment - See IRM 18.104.22.168.4 for procedures for paying by credit card.
Payment by check or money order - If payments are made by check, they should be payable to: "US Treasury" . However, checks made out to "Internal Revenue Service" or "IRS" will be processed.
Certain taxpayers who enter into installment agreements on timely filed returns will have the failure to pay penalty reduced from a half to a quarter percent per month for any month in which an installment agreement is in effect. (IRM 220.127.116.11 describes necessary inputs for TC 971 action codes.) Input of TC 971 AC 063 reduces failure to pay penalty from one half (0.5) to one quarter (0.25) percent per month if all of the following conditions are met:
the installment agreement was entered into on or after January 1, 2000;
the balances are due from an individual (whether IMF or BMF, due on income, employment or excise tax returns);
the tax return(s) was timely filed, including extensions; and
no CP 504, LT 11, or Letter 1058 was sent (indicated by a TC 971 AC 069), increasing the failure to pay penalty from one-half (0.5) to one (1) percent.
If agreements are terminated, penalties increase to one-half (0.50) percent. Input of TC 971 AC 163 causes reversal of the reduction.
See IRM 22.214.171.124(1)(a) — (d), regarding designation of payments during installment agreements.
In discussing installment agreements, inform taxpayers that:
penalties and interest continue to accrue on unpaid liabilities. Provide taxpayers with current percentage amounts and interest rates. If taxpayers request further information regarding penalties and interest, IRM 20.1.2, provides rates for IRC 6651(a)(1) "failure to file" and IRC 6651(a)(2) "failure to pay" penalties in its sections 2.3.1(2) and 2.4.1(2), respectively. IRM 20.2.6 provides interest computation information. The following SERP web site provides interest rates and tables:http://serp.enterprise.irs.gov/databases/irm-sup.dr/interest_rates.htm;
there is an Installment Agreement User Fee - $105 for new agreements, $45 for reinstated agreements and $52 for direct debit installment agreements. (See IRM 220.127.116.11 and IRM 184.108.40.206.4.3.);
low income individual taxpayers have the right to apply for a reduced user fee of $43 for entering into an installment agreement or a direct debit agreement. The low-income rate of $43 is charged to taxpayers based on the Reduced User Fee Indicator (RUFI) on Masterfile. Taxpayers will be charged the appropriate rate based on their income and exemptions on the last-filed return. The reduced user fee application, Form 13844, is available at www.irs.gov or by phone at 1-800-829-3676 for use if the taxpayers feel that their circumstances qualify them for the reduced user fee. The reduced user fee applies only to individuals (not to partnerships or corporations). There are no low income user fee reductions allowed to the $45 fee for reinstating or restructuring an agreement. Taxpayers will be informed of their right to apply for a reduced fee in the installment agreement acceptance letter. Inform taxpayers that Form 13844 must be submitted within 30 days of the date on the installment agreement acceptance letter. The contact employee will not make the determination of whether taxpayers qualify for the reduced user fee; that determination will be made when the Form 13844 is processed and validated. Once the Service determines that taxpayers qualify for the reduced fee, any amount of the fee collected in excess of $43 will be credited against taxpayers' Internal Revenue Code liabilities and thereby will reduce the amount of interest and penalties that might otherwise accrue;
a notice of federal tax lien may be filed (see IRM 22.214.171.124.2) and if a lien was previously filed, it remains on file;
there is the possibility of a levy if the agreement is terminated;
current returns for taxes must be filed and current deposits paid before an installment agreement can be approved and the taxpayer must remain tax compliant for the entire term of the installment agreement, or he/she will default the agreement. . (If applicable, remind the taxpayer of the obligation to make estimated tax payments to avoid accruing new tax liabilities, that would default their agreement); and,
federal tax refunds will be offset (see IRM 184.108.40.206.1(18)(e)); and,
there is a right to appeal proposed terminations of installment agreements, terminations of installment agreements and rejections of requests for installment agreements. (See IRM 18.104.22.168.)
In accordance with law, each year the IRS mails Computer Paragraph (CP) 89, "Annual Installment Agreement Statement," to every installment agreement taxpayer. The statement provides:
the dollar amount of beginning account balance(s) due;
an itemized listing of payments;
an itemized listing of penalties, interest and other charges; and
the dollar amount of ending account balance(s) due.
IRC 6502(a)(2)(A) provides that statutory periods for collection may be extended in connection with granting installment agreements. However, it is the policy of the Internal Revenue Service that CSED extensions are permitted only in conjunction with Partial Payment Installment Agreements and only in certain situations (See IRM 22.214.171.124.3.)
Proposals to enter into installment agreements may result from letters, phone contacts, voice-mail, e-mail, or other communications between taxpayers and Service personnel. If proposals to enter into installment agreements are received by e-mail, do not respond by e-mail. E-mail responses violate the IRS Security Policy. In addition, do not solicit e-mails from taxpayers regarding installment agreements, or other tax collection or examination issues. All taxpayers have the right to request installment agreements. Requests for installment agreements, including those on unassessed modules, will be noted in the case history, and must be identified on IDRS within 24 hours.
The following transaction codes (TC) and Action Codes (AC) will be used:
Pending Agreements: TC 971 AC 043 — for requests not immediately approved; and,
Approved Agreements: TC 971 AC 063 — for immediately approved requests.
These inputs must be made within 24 hours of the request for, and identification of, installment agreements or pending agreements. These codes prevent levy actions. (See IRM 22.214.171.124 — Levy Restrictions and Installment Agreements.) The inputs must be generated for the appropriate periods using the ICS application by selecting the "COLLECTION ACTIVITIES" menu from the Case Summary screen; then selecting "INSTALLMENT AGREEMENT"; and then selecting the proper code for input (either "GENERATE TC971 AC043" or "GENERATE TC971 AC063").
Taxpayers need to provide specific information for installment agreement requests to be processed. Also, if the information in (a) through (d) below is provided, but it is determined that the agreement request was made to delay collection action, accounts should not be identified as being in pending installment agreement status. (See IRM 126.96.36.199.) To identify accounts as "pending" installment agreements, taxpayers must:
Provide information sufficient to identify the taxpayer: generally, the taxpayer's name and taxpayer identification number (TIN). If a taxpayer furnishes a name, but no TIN, and the taxpayer 's identity can be determined, then pending status should be identified;
Identify the tax liability to be covered by the agreement;
Propose a monthly or other periodic payment of a specific amount;
Be in compliance with filing requirements. (See IRM 188.8.131.52.1.)
Requests that meet the criteria in IRM 22.214.171.124(4)(a) through (d) will be identified as pending installment agreements even if taxpayers are not in compliance with:
estimated (ES) payment requirements; or
federal tax deposit (FTD) requirements,
unless the procedures in IRM 220.127.116.11 apply.
If a taxpayer does not provide all of the information in IRM 220.127.116.11(4)(a) through (d), ask the taxpayer for the missing information. For example, if no payment amount is specified, ask how much can be paid per month. A monthly payment amount must be specified for the account to be marked "pending" .
Acceptance or rejection of proposed agreements is based on analysis of Collection Information Statements. (See IRM 18.104.22.168.)
(1) If installment agreement requests are made to delay collection action, see IRM 220.127.116.11.
(2) Grant Streamlined, Guaranteed and In-Business Trust Fund Express installment agreements based on the criteria in IRM 5.14.5.
The following Transaction Codes (TC) and Action Codes (AC) will be input on ALL taxpayer modules containing TC 971 AC 043 to indicate acceptance or rejection of proposed agreements:
For Approved Agreements: request that TC 971 AC 063 be input to IDRS on ALL taxpayer modules.
Agreements approved on ICS systemically input the TC 971 AC 063 to IDRS, so no action is necessary for those agreements.
For Rejected Proposals: request reversal of TC 971 AC 043 forty-five (45) days after the rejection is communicated to the taxpayer, unless a timely appeal is received.
For Appeals: during appeals, TC 971 AC 043 remains on all modules. If Appeals sustains a rejection, input TC 972 AC 043 thirty days after a rejection is communicated to the taxpayer. If Appeals grants an installment agreement, follow the procedures above for approved agreements.
To identify trust fund recovery penalties as pending or approved installment agreements, the balance due account must be:
assessed; or,
Form 2751 must be executed by the taxpayer; or,
by approval of Form 4183 and issuance of Letter 1153.
Examples of "Pending" and "No Pending (agreement)" are in IRM 18.104.22.168 and the two charts below.
(1) A taxpayer calls the IRS, provides her name, social security number (SSN), identifies the outstanding liability (or balances due), is in compliance with all filing requirements, fits streamlined installment agreement criteria and states she wants to pay $500 per month.
(2) A revenue officer (RO) and taxpayer discuss the taxpayer's financial statement (which includes the taxpayer's name and SSN) on the phone. The taxpayer is in compliance with all filing requirements. The balances due are specifically identified. The RO says the taxpayer needs to pay $1500 per month. The taxpayer says he will think about it. The revenue officer mails the taxpayer a 433D. TP changes the amount on 433D and mails it back.
Though in pending status, the agreement (and payment amount) must be approved, unless it is a Streamlined, Guaranteed or In-Business Trust Fund Express agreement. (See IRM 5.14.5.)
(3) A taxpayer wants to make payments. RO completes Collection Information Statement (CIS) including the taxpayer's name and SSN and tells the taxpayer $500 per month is appropriate. The taxpayer is in compliance with filing requirements. The taxpayer verbally agrees to the payment amount.
(1) A revenue officer evaluates a taxpayer's CIS. The taxpayer's name, social security number and balances due are all known and/or identified. The revenue officer informs the taxpayer that a $1500 per month installment agreement is appropriate. There is no response from the taxpayer.
(2) A revenue officer mails a 433D (with the taxpayer's name, SSN and balances due listed) to a taxpayer. The 433D provides a payment amount based on an analysis of the taxpayer's CIS. No response is received by phone, FAX, e-mail or other means of communication from the taxpayer.
(3) A taxpayer who knows he owes taxes tells his employer to send $500 per month of his paycheck to the IRS. The taxpayer does not communicate with the IRS. The taxpayer's employer sends $500 per month referencing the taxpayer's SSN. (Note: if $500 per month is being received, contact should be attempted prior to taking collection action.)
(4) A revenue officer begins a trust fund recovery penalty (TFRP) investigation. Meanwhile, an officer of the corporation states he wants an installment agreement, identifies the trust fund portion of the corporation's liability (as the balance due account to be paid) and provides a specific payment amount (to be paid from his own funds and applied to the corporate liability – trust fund only.) However, no liability has been recommended for assessment and/or the officer has not signed Form 2751, indicating responsibility for the trust fund portion of the liability (i.e., there is no balance due account for payment application.) Therefore, the potentially responsible officer is informed that there is no pending installment agreement and payments made are considered voluntary. Information about designating these payments to the trust fund portion of a liability is provided in IRM 184.108.40.206. (Also see IRM 184.108.40.206.1 and IRM 184.108.40.206.)
(5) A taxpayer wants to make payments on an installment agreement. The RO completes a CIS including the taxpayers name and SSN. RO tells the taxpayer $500 per month appears to be an appropriate amount for an installment agreement, but the taxpayer is not in compliance with filing his Forms 1040 for the last two years. The taxpayer states that his accountant is away, and that the returns, which are complicated, will take some time to prepare. The revenue officer requests that the taxpayer submit original, signed returns within 60 days, along with a $500 payment (based on the financial statement received). In addition, the revenue officer requests that a payment of $500 be received within 30 days. These requests are made in accordance with the procedures provided in IRM 220.127.116.11 and IRM 5.1.10.
If cases are assigned to the field from ACS or Campuses with Transaction Code (TC) 971 Action Code (AC) 043 present on one or more of the tax modules, employees will:
Attempt to contact the taxpayer and determine if the taxpayer requested an installment agreement.
If the taxpayer requested an installment agreement, follow the procedures in IRM 18.104.22.168.2 regarding requesting payments. Include a definite request for payment, if appropriate. Consider the contact date to be the new request date and begin case action. If rejection is planned, an independent review is required. If the TC 971 AC 043 has not been input on all Balance Due periods, request input immediately.
If the taxpayer did not request an installment agreement, request reversal of the TC 971 AC 043 using TC 972 AC 043 with the same date of input.
In some situations the criteria regarding installment agreements made solely to delay collection action may apply. In these cases, if the current date is within 30 days of the input date of the TC 971 AC 043, and it is clear that one of the criteria provided in IRM 220.127.116.11 is present, request input of TC 972 AC 043. Independent review is not necessary. Ensure case histories are documented with regard to the procedures provided in IRM 126.96.36.199.
If taxpayers do not qualify for Guaranteed, Streamlined or In-business Trust Fund Express installment agreements, determine a plan for resolving the balance due accounts based on the Collection Information Statement (CIS) and supporting documentation provided by the taxpayer (See IRM 184.108.40.206.2 and IRM 5.15).
If taxpayers are currently unable to fully or partially satisfy balance due accounts, and an installment agreement will fully satisfy the balance due accounts (or accounts included in agreements provided by IRM 188.8.131.52), then installment agreements should be considered.
There are no minimum nor maximum dollar limits for the amount of a liability that may be included in an installment agreement. However, see IRM 220.127.116.11(4) regarding agreements for ≡ ≡ ≡ ≡ ≡ . Unless the agreement is "guaranteed" (per IRM 184.108.40.206), the installment agreement will not be accepted and such payments should be redirected to current withholding on the current year's W-4.
Installment agreements must reflect taxpayers' ability to pay on a monthly basis throughout the duration of agreements.
If taxpayers do not agree to payment amounts, or to increases, inform them that these and other issues (see IRM 220.127.116.11(6) through (9)) may be discussed with the next level of management.
Employees may choose to bring managers into discussions to assist in reaching agreements.
If agreements cannot be recommended for approval, inform taxpayers that their requests are pending and that rejection of the request will be recommended, and refer the case for independent administrative review.
Taxpayers do not qualify for installment agreements if balance due accounts can be fully or partially satisfied by liquidating assets, unless:
factors such as advanced age, ill-health, or other special circumstances are determined to prevent the liquidation of the assets; and/or,
they qualify for guaranteed or streamlined or Express agreements. (See IRM 5.14.5.)
In appropriate circumstances, the taxpayer should be referred to TAS when the case meets TAS criteria. (See IRM 184.108.40.206, Taxpayer Advocate Case Criteria.)
If taxpayers have the ability to fully or partially satisfy balance due accounts by:
using cash;
withdrawing cash from bank or other accounts;
borrowing on equity in real or personal property; or,
selling real or personal property, then:
request full or partial payment (specify amount) be made on the balance due accounts.
inform the taxpayer that the specific amount of payment requested is based on conversion of assets (through borrowing or selling); or cash or other liquid assets (such as securities or money market accounts); or other analysis of the taxpayer's financial statement.
inform taxpayers that installment agreements will be recommended for rejection if there is sufficient equity or cash available to fully pay the taxes and full payment is not received by a set date, or if there is sufficient equity or cash available to partially pay the taxes and the partial payment requested is not received by a set date.
See IRM 22.214.171.124 about providing deadlines.
Provide a specific deadline for payment. In addition, notify taxpayers of the consequences of missing the deadline. (See IRM 18.104.22.168 for additional information.)
If a taxpayer has the ability to pay $3,000 per month on a $200,000 liability and has a home valued at $400,000 with equity of $200,000, require that he attempt to borrow on the available equity in the home prior to granting an installment agreement. If the taxpayer does not attempt to borrow on the home he must be notified that, though the installment agreement request is pending, it will be recommended for rejection. If the taxpayer is able to get a home equity loan and the monies are used to pay taxes, the amount of the payment on the loan will be considered an allowable expense.
If taxpayers are eligible for Streamlined, Guaranteed or In-Business Express agreements, financial statements are not required. (See IRM 18.104.22.168, IRM 184.108.40.206, or IRM 184.108.40.206.)
Do not warn taxpayers of enforcement action if installment agreements are pending or in effect. (See IRM 22.214.171.124 for additional information.)
Installment agreements may be granted if taxpayers make payments on balance due accounts that reduce the unpaid balance(s) of assessments (UBAs) to amounts that fit streamlined criteria.
If a taxpayer has equity in assets and cash that total $100,000 and owes $40,000 (UBA) in taxes, request full payment of the balance due accounts. If the taxpayer makes payments that reduce the aggregate unpaid balance of assessments (SUMRY) to $25,000 and requests a streamlined installment agreement, the agreement may be granted.
If an analysis of the taxpayer's financial condition shows taxpayers cannot pay but:
they insist on installment agreements;
amounts proposed will fully pay the balance due account(s) within the collection statute (and waiver period if appropriate);
the possibility remains that payments cannot be made;
then prepare a backup Form 53 along with the installment agreement in case of eventual default and termination. (See Exhibit 5.14.1–2 and IRM 188.8.131.52.)
If the amounts proposed by the taxpayer will not fully pay the balance due account(s) within the collection statute then Partial Payment Installment Agreements (PPIA) may be considered. (See IRM 188.8.131.52.)
If analysis of the taxpayer's financial condition shows a liability cannot be collected in full through an installment agreement, discuss the possibility of a PPIA or an Offer in Compromise (OIC) with the taxpayer. (See IRM 5.8 and IRM 188.8.131.52.)
See IRM 126.96.36.199 regarding Independent Administrative Review if installment agreement requests are recommended for rejection.
See IRM 184.108.40.206(14) regarding consideration of revised proposals received during the rejection appeal period.
See IRM 188.8.131.52.2 and IRM 22.214.171.124(2) if taxpayers qualify for installment agreements or offers in compromise but:
do not submit or request one; or;
do not agree to an acceptable payment amount.
Also see IRM 220.127.116.11.
Although the intention to recommend rejection should be relayed, actual rejection of proposed agreements must not be conveyed to taxpayers prior to independent administrative review, and enforcement action may not be taken while installment agreements are pending.
For agreements that require no managerial approval, see IRM 18.104.22.168, 22.214.171.124, and IRM 188.8.131.52 . For agreements that require management approval, see IRM 184.108.40.206, 22.214.171.124.2 and IRM 22.214.171.124.
Filing and paying compliance must be considered prior to determining that the best manner of paying delinquent taxes is through an installment agreement.
Ensure all balance due modules, including cross-referenced taxpayer identification numbers, displayed on IDRS (SUMRY, which includes Status 22, 23, 24, 26, 53 and 58). are included in agreements. Verify by checking the applicable CFOL commands .The Initial Analysis Tool (IAT) is a useful tool for verifying compliance. (See IRM 220.127.116.11.1(16) for necessary information and IRM 18.104.22.168 for exceptions.)
Individuals that are in business as sole proprietors must be in compliance with both individual and business filing requirements to qualify for installment agreements.
An individual that is identified as the liable taxpayer for a single member limited liability company (LLC) must be in compliance with both individual and business filing requirements to qualify for installment agreements.
A corporation, partnership, trust, estate or other entity that is identified as the liable taxpayer for a single member LLC must be in compliance with all filing requirements for both entities to qualify for installment agreements.
If taxpayers have delinquent accounts on two or more taxpayer identification numbers (SSN and EIN, or two EINs), all balance due accounts must be included in one agreement. (See IRM 188.8.131.52 for exceptions and IRM 184.108.40.206 and IRM 126.96.36.199 for monitoring.)
For certain single member LLCs, different entities may be liable for separate tax periods assessed in the same name and EIN. (See IRM 5.1.21, Collecting from Limited Liability Companies and IRM 5.14.7, BMF Installment Agreements.).
Modules in Status 22, 23, 24, 53 or 58 on IDRS must either be TSIGNed or create ICS Bal Due modules prior to submitting the IA for approval and input.
If a status 53 module(s) is to be excluded from the installment agreement listed in IRM 184.108.40.206.2,Installment Agreements When Owner (SMO) and LLC are liable for Assessments in the LLC Name, make an ICS history notation in the Closing Narrative. This history notation will alert Centralized Case Processing (CCP) to exclude these modules from the IA.
Taxpayers must be in compliance with all filing requirements prior to approval of installment agreements.
Ensure all Del Rets are shown as closed on IDRS and in status "D" on ICS PRIOR to selecting one of the Option A systemic upload IA types (Routine, Streamlined, IBTF Express, IBTF). If the Del Ret is not in a closed status on IDRS and ICS, the IA request will reject.
Do not grant installment agreements if taxpayers have not filed required returns. Do not identify requests for agreements as "pending" agreements if taxpayers have not filed required returns. (See IRM 22.214.171.124(4)(d).)
A Del Ret is present when a delinquency investigation is established by input of Transaction Code (TC) 140. In some publications and procedures the term "Taxpayer Delinquency Investigation" (TDI) is used to describe Del Rets.
If Del Ret status is not indicated for a tax period then, for the purpose of granting an installment agreement, no additional compliance check is required (except on tax returns due within the past sixteen months). (See IRM 126.96.36.199.1(7).)
Prior to granting IAs, ensure that tax returns due within the past sixteen months were filed. If not filed, address compliance even if a Del Ret is not indicated using the procedures provided in IRM 18.104.22.168.1(10). This ensures compliance is addressed when Del Ret case creation has not yet occurred. Del Rets are created within sixteen months of due dates of returns.
If Del Rets were resolved by one of the following methods, the closure is not considered evidence of compliance for the purposes of entering into an installment agreement:
unable to locate;
referred to Exam or SFR (unless the assessment is pending or the case is assigned);
If Del Rets were resolved by a closure listed in IRM 18.104.22.168.1(8)a – d, but it is determined that they could have been closed as provided in IRM 18.104.22.168.1(11), then input (or request input of) appropriate transaction and closing codes. In these situations installment agreements may be granted when closing Del Rets.
If an installment agreement is the appropriate case resolution, and there is an open Del Ret on another tax module(s); then the installment agreement may be granted when:
Tax return(s) indicated as due are filed.
Del Rets are resolved using the dispositions listed in IRM 126.96.36.199.1(11).
Del Rets are resolved using the dispositions listed in IRM 18.104.22.168.1(12).
Installment agreements may also be granted when the following closures are present:
No return secured – little or no tax due (Policy Statement P-5-133);
No return secured – taxpayer due refund.
If the taxpayer is due a refund, which still may be credited within the refund statute, inform the taxpayer to file the refund return before the refund statute expires to reduce the balance due on the installment agreement.
If taxpayers are not required to file returns, such modules should be closed using appropriate transaction and closing codes. The return closing codes that indicate filing compliance, or that filing is not required are contained in IRM 5.3. Also see Document 6209 Chapter 11 for definitions.
If taxpayers are required to file returns and these returns are not filed, installment agreements cannot be granted or approved. See IRM 188.8.131.52 for closing procedures for delinquent return accounts. Also see Document 6209 Chapter 11 for definitions.
If Del Rets were closed with a transaction code that does not indicate filing compliance, request that returns be filed within a reasonable timeframe.
See IRM 18.104.22.168 for exceptions and guidance regarding the filing of returns.
Compliance checks based on case information:
Except in those situations described in IRM 188.8.131.52.1(6) and IRM 18.104.22.168.1(7) above, further compliance investigation is neither required nor prohibited, if Del Ret status is not indicated on IDRS. In addition, unless there is a Del Ret, no CFOL review (and no IRPTR review) is required.
If further research is conducted and there is an indication a return is due, then address filing compliance prior to granting installment agreements. Installment agreements may not be granted if it is determined taxpayers are liable for unfiled Balance Due returns. (P-5-133, refund return determinations and the dispositions provided in IRM 184.108.40.206.1(11) are permitted in these situations, if determined appropriate after further investigation.)
The compliance checks described in this section are conducted to determine eligibility for installment agreements after they are requested by taxpayers. If taxpayers do not file the requested returns by the provided deadlines (and the circumstances described in IRM 18.104.22.168 do not apply) requests for agreements will not be identified as pending (rejection and independent review are inapplicable) and agreements will not be granted.
Analyze the current year's anticipated tax liability. If it appears a taxpayer will have a balance due at the end of the current year, the accrued liability may be included in an agreement (see IRM 18.104.22.168.5). Compliance with filing, paying estimated taxes, and federal tax deposits must be current from the date the installment agreement begins. Use Agreement Locator Number (ALN) XX32. (See Exhibit 5.14.1–2)
If the taxpayer's withholding is insufficient, emphasize the importance of adjusting Form W–4 to avoid future balance due situations. If personal (face-to-face) contact with the taxpayer is made, calculate the current amount of withholding with the taxpayer. With the taxpayer's concurrence, prepare a new Form W–4 for signature. Mail the signed Form W–4 to the taxpayer's employer.
Advise taxpayers to make estimated tax payments and/or federal tax deposits (FTDs) if required;
Advise taxpayers that failure to make timely estimated tax payments and/or FTDs may result in penalties;
Advise taxpayers that future compliance with tax laws is required. Any returns and/or taxes due within the period of the agreement must be filed and paid timely;
Advise taxpayers that federal tax refunds are subject to offset to pay balance due accounts during installment agreements, including refunds from income taxes of individuals whose sole proprietorship or partnerships owe taxes and have installment agreements. (In these cases, ensure TC 130 is input for the appropriate social security number(s).)
Advise taxpayers that if the owner of a single member LLC is identified as the liable taxpayer, any federal tax refunds payable to the owner are subject to offset to pay balance due accounts during installment agreements, including refunds from income taxes of an individual, corporation, or other entity where the owner owes taxes and has an installment agreement. (In these cases, ensure TC 130 is input for the appropriate social security number(s) or employer identification number(s).)
Prior to granting installment agreements, ensure the government's interest is protected. This includes filing and refiling Notices of Federal Tax Lien (NFTL), if necessary. (See IRM 5.12.2 for lien filing instructions.)
A lien determination must be made on all cases meeting the criteria of IRM 126.96.36.199.1. (In general, accounts that do not qualify for guaranteed or streamlined processing require lien determinations.)
When filing a NFTL in connection with an installment agreement advise taxpayers in advance of the plan to file the lien and give them the opportunity to make full payment.
Notices of federal tax lien may be filed:
while installment agreements are pending;
in connection with granting installment agreements;
during the rejection process; and
during the default/termination period.
See IRM 188.8.131.52(1)(f) and IRM 22.214.171.124 regarding filing notices of federal tax lien during defaulted and/or terminated installment agreements.
Though it is not general practice to do so, liens may also be filed:
while installment agreements are in effect; and
during appeals of rejections, defaults and terminations. (Inform Appeals of this plan.)
Group manager approval is required for liens filed in accordance with (3) above. Review IRM 188.8.131.52 prior to filing these Notices of Federal Tax Liens.
If a NFTL will be required on pre-assessed tax period(s), the request for lien filing must be manually submitted on Form 12636, Request for Filing or Refiling Notice of Federal Tax Lien to the Centralized Lien Unit (CLU) once the tax period is assessed. CCP will NOT hold or process any request for NFTL filing on a pre-assessed period submitted with an installment agreement.
The amount of the taxpayer's payment depends on his or her ability to pay. (See IRM 220.127.116.11(5).)
Only equal monthly installment payments can be monitored on IDRS. However, inform taxpayers that extra payments or higher payments can be accepted at any time.
Space is provided on Form 433–D, Installment Agreement, and Form 2159, Payroll Deduction Agreement, for scheduled increases or decreases in payment amounts. IDRS will accept two changes in payment amounts when agreements are input for systemic monitoring. Agreements must be manually monitored if more than two changes in payment amount are planned. Document reasons for scheduled increases or decreases. Reasons can include expected full payment of a loan that will increase the taxpayer's ability to pay; income is scheduled to increase or decrease; or necessary living expenses are scheduled to increase or decrease. (See IRM 126.96.36.199.)
Agreements may include an increase of one or two large payments to fully or partially pay accounts if it is documented and verified taxpayers will receive funds to make the payments. These payments may be represented as increases in the installment payment amount as discussed in IRM 220.127.116.11.4(1)(b). Situations that may call for this type of agreement include:
contract sales with determined payment date(s);
judgments resulting in fixed settlement and payment dates;
beneficiary, distributee or payee status in trusts, estates, or profit sharing plans resulting in expected payment(s) on certain date(s);
accrued equity in assets from which taxpayers plan to borrow when the monthly payment is scheduled to increase; and
other projected receipts of funds.
Payment schedules may incorporate varied payments. Support varied payment schedules with documentation. Examples of reasons for varied payment schedules include, but are not limited to:
anticipated fluctuations in business cycles for businesses or "commission" employees;
contract employment;
self employment;
seasonal employment;
seasonal expenses (for example, child-care costs when school is out); and,
planned (scheduled) changes in employment status, such as plans to work part-time, or reduced schedules, especially if the changes are made in order to facilitate a parent staying home with children, even if this means making numerous changes to monthly payment amounts over a period of time.
For all agreements: request that taxpayers select a day of the month, from the 1st through the 28th, for the payment due date. Advise taxpayers:
on IDRS monitored agreements, a monthly payment reminder notice (CP 521) will be mailed to taxpayers two cycles before each payment due date. A pre-addressed envelope is included with the notice;
to send payments according to the terms of agreements, even if no reminder notice is received;
in the absence of pre-addressed envelopes, payments can be mailed to the campus address that services the area, i.e. Internal Revenue Service, city, state and zip code of appropriate SB/SE or W&I campus;
names, tax identification number and tax forms included in the agreement must be written on the front of checks. Checks should be payable to US Treasury. (See IRM 18.104.22.168(5) and note that installment agreement payments may not be designated. (See IRM 18.104.22.168(1).)
Assign Agreement Locator Numbers (ALNs) in accordance with Exhibit 5.14.1–2. Use a multiple condition ALN when appropriate. (Also see IRM 5.14.9, Routine and Manually Monitored Installment Agreement Dispositions, Independent Review and Appeals.)
List levy source information, including complete addresses and ZIP codes on installment agreement forms.
An installment agreement must be in writing. A written installment agreement may take the form of a document signed by the taxpayer and the Commissioner (Form 433-D) or a written confirmation of an agreement entered into by the taxpayer and the Commissioner that is mailed or personally delivered to the taxpayer (Letters 2849 or 2850).
Agreements approved using the ICS application will generate the appropriate written confirmation (Letters 2849 or 2850). It is the revenue officer's responsibility to mail or deliver the letters to the taxpayer. The form 433-D needs to be signed by the taxpayer only in direct debit agreements.
Taxpayer signatures must be secured on all Forms 2159. (See IRM 188.8.131.52.) Also, though taxpayer signatures are generally not required on Forms 433–D,
signatures on Form 433–D are required for direct debit agreements (attach a voided check OR on the Form 433-D document the account number and bank routing number for processing); and
they may be obtained when taxpayers are available during personal contact.
Agreements that call for payments less than ≡ ≡ are considered "below deferral level" . (See IRM 188.8.131.52 for agreements on below deferral level taxpayers.)
Approval authority for installment agreements is provided in IRM 5.14.9. If approval cannot be secured while taxpayers are present advise them proposed installment agreements must be approved. (See IRM 220.127.116.11 regarding requests for payments in the interim, and IRM 18.104.22.168 regarding necessary inputs to IDRS.) Submit agreements for approval before any payments are due. If there are delays in the approval process notify taxpayers.
Fully consider taxpayers' rights and interests prior to recommending rejection of an installment agreement request. Consider all aspects of the request including circumstances presented by taxpayers that they claim support the acceptance of the agreement; information taxpayers provide in support of approving the agreement; and the independent review criteria described in IRM 22.214.171.124(4) and IRM 184.108.40.206(5). Although taxpayers should be informed if the rejection of the agreements is being recommended, do not convey actual rejection of proposed agreements prior to independent administrative review except in the limited situations described in IRM 188.8.131.52 below. (Also see IRM 188.8.131.52, regarding the independent review process.)
If additional information or action is required (for instance an attempt to borrow is requested) then request the necessary information or action from the taxpayer and establish a reasonable action date. Explain the consequences of failure to comply with the request. If an action date is missed, refer the case to the independent administrative reviewer prior to conveying rejection of the proposed agreement to the taxpayer. In general, no enforcement action may be taken as a consequence of such missed action dates, unless the situations described in IRM 126.96.36.199(2) or in IRM 5.14.3 are present. (See also IRM 184.108.40.206 regarding Independent Administrative Review.)
While meeting or speaking with taxpayers, if they do not agree to payment amounts, or to increases in payments, advise them that a meeting with the next level of management may be requested. Also, employees may include managers in discussions about installment agreements with taxpayers, if it assists them in finalizing agreements. If approval of an agreement is not planned, inform the taxpayer that the status of the agreement is "pending" , and rejection will be recommended and that rejected requests may be appealed. Then refer such cases for independent administrative review. (See IRM 126.96.36.199.)
Inform taxpayers failure to pay penalty is reduced on installment agreements if certain conditions are met. (See IRM 188.8.131.52(6).)
If an installment agreement is for pre-assessed and prompted modules only, forward the file to Centralized Case Processing on Form 3210. These types of agreements cannot be systemically uploaded from ICS to IDRS. Pre-assessed agreements may be input to IDRS by Centralized Case Processing, before the assessment is made, via IDRS command code IAPND. Although this generally precludes the need for manual monitoring of these accounts, pre-assessed installment agreements may be monitored by Centralized Case Processing until all periods are assessed. These agreements are sent to CCP for processing at the following address:
Internal Revenue Service
2970 Market Street
Mail Stop 5-E04.114
Philadelphia, PA., 19104
The 433-D can also be e-mailed to the appropriate CCP mailbox.
Using Option A on ICS, installment agreements which include both assessed (ST. 26) and pre-assessed modules, can be systemically uploaded from ICS to IDRS. However, in order for the pre-assessed module to be included in the IA, you must complete the ICS template version of the Form 4844. In the "Remarks" section of this form include the following statement: "Please update ENMOD history to include pre-assessed module(s) xx-xxxxxx in installment agreement." Respond "Yes" to having the document e-mailed to CCP. ICS will prompt you to complete the Form 4844 prior to saving the IA request..
Compliance Service Collection Operation (CSCO) is responsible for adding pre-assessed modules to agreements when they post and the accounts appear on the Installment Agreement Accounts List (IAAL).
ICS will automatically select the correct ALN when an agreement has more than one condition. The highest priority value will be used for the "YY" indicator. A "YY" Indicator of "32" identifies pre-assessed modules are included in the agreement.
Option B on ICS can also be used for requesting input of installment agreements with both assessed and pre-assessed modules. Use the systemically generated F3210 to send the IA to CCP for processing at Mail Stop 5-E04.114. Use Installment Agreement Locator Number XX32. (See Exhibit 5.14.1–2.) Ensure all account balances included in agreements will be fully paid prior to CSEDs plus allowable extensions. (See IRM 188.8.131.52(3).) See IRM 126.96.36.199 for information on partial payment installment agreements.
No levy may be made on taxpayer accounts:
while requests for installment agreements are pending;
while installment agreements are in effect;
for 30 days after requests for agreements are rejected;
for 30 days after agreements are terminated; and
while an appeal of a default, termination or rejection is pending or unresolved.
Criteria for identifying "pending" agreements are in IRM 22.214.171.124.
Levies may be served during the periods described in IRM 184.108.40.206(1) above:
if taxpayers waive the restriction in writing (see Exhibit 5.14.1–3);
if collection is in jeopardy (i.e., if a condition allowing a jeopardy assessment exists.) In these situations CP 523 (Letter 2975 for MMIAs) is not required. Unless notice of the right to appeal was previously provided, taxpayers must be notified of their appeal rights after jeopardy levies. (See Policy Statement P–4–88 found at IRM 18.104.22.168.27 for a list of conditions under which a jeopardy assessment will be made. See also IRM 18.104.22.168.9 and Exhibit 5.11.1–1 for approval levels for jeopardy levies. Approval level depends on whether notices described in IRM 220.127.116.11.1 were sent, and if required waiting periods have passed);
for balance due accounts not included in current installment agreements. (The new tax periods are not affected by the appeal period for defaulted installment agreements.)
In this context, "current" installment agreements include those in IDRS status 64 (default) because they remain in status 60 on Masterfile for the 13 cycles they are in status 64 on IDRS (until terminated and removed from status 60). Also, CDP notices and timeframes must be provided to taxpayers on all balance due accounts before levies are served. See IRM 220.127.116.11 (regarding partial payment installment agreements) and IRM 126.96.36.199 (regarding pre-levy actions).
The taxpayer has an installment agreement for payroll taxes for the periods ending September 30, 2005, and December 31, 2005. The period ending March 31, 2006, is not included in the installment agreement and now has a balance due and all appropriate due process notices were mailed. The default Letter 2975(DO) has been sent on the periods in the installment agreement, but 90 days have not passed. In this example, although levies may not be served for those tax periods included in the agreement, levies may be sent to levy sources to collect on the balance due for the period ending March 31, 2006.
If an installment agreement is identified as pending ,and a levy is outstanding, it may be released, but it is not required that such levies be released. If an installment agreement is approved, and there is a levy outstanding, it must be released, unless the agreement provides otherwise. If an outstanding levy will remain in effect during an installment agreement, document this in the "Additional Conditions" block of the agreement form. (See IRM 184.108.40.206.9.)
(1) A levy has attached funds in the taxpayer's bank account and an installment agreement is prepared before the proceeds are received. If it is decided, with concurrence of the taxpayer, not to release the levy, this must be written in the Additional Conditions block of Form 433–D.
(2) If a wage levy is to remain open while a taxpayer is making installment payments, it must be written in the "Additional Conditions" block of Form 433–D that the levy is to remain in effect until the liability is satisfied (or the levy is released).
If the levy is to collect on a balance due account that is not included in an installment agreement, then no release is required.
IRM 5.14, Installment Agreements, is primarily for use by Collection contact personnel. In addition, it is referenced by other functions for installment agreement policy and procedures. This section provides cross-functional authority to grant installment agreements and references actions necessary in the installment agreement process. Collection personnel should reference this section to learn about other functions' installment agreement authority, and the types of assistance other functions may request.
The authority to grant installment agreements has been extended to other contact functions within the Service to improve one-stop service, reduce taxpayer burden, encourage voluntary compliance and utilize resources more effectively. The functions are: Appeals, Tax Exempt and Government Entities, Examination, Taxpayer Advocate Service, Submission Processing, and Field Assistance.
IRM 5.19 provides procedures for Campuses, ACS and toll-free.
Multi-functional installment agreement authority is limited to certain types of accounts with an aggregate unpaid balance of assessment less than or equal to ≡ ≡ ≡ ≡ ≡ .
The types of accounts this authority is limited to are individual accounts, corporate or LLC accounts in which the only open periods are Form 1120 modules, and out of business sole proprietor or LLC accounts where the owner of the LLC is identified as the liable taxpayer.
(1) The limitation on dollar amount does not apply to agreements Appeals can consider under Collection Due Process or the Collection Appeals Program. (See IRM 8.24.1.)
(2) Multi-functional installment agreement authority does not extend to granting agreements in accordance with the procedures provided in IRM 126.96.36.199, Partial Payment Installment Agreements.
See streamlined installment agreement procedures for accounts with an aggregate unpaid balance of assessments (SUMRY) less than or equal to $25,000 in IRM 126.96.36.199.
See guaranteed installment agreement procedures for accounts with income tax of $10,000 or less, in IRM 18.104.22.168.
This authority is limited to individual income tax accounts.
See In-Business Trust Fund Express for accounts with an entire liability including accruals (INTST) of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , in IRM 126.96.36.199.
This authority is limited to in-business BMF accounts.
Multi-functional authority to grant Full Pay Within 60 or 120 Day Agreements (Formerly Extension of Time to Pay) is limited to accounts with aggregate unpaid balances of assessment less than or equal to ≡ ≡ ≡ ≡ . These agreements may be granted for up to 120 days (Collection Field function employees do not have the authority to grant Full Pay Within 60 or 120 Day Agreements (Formerly Extension of Time to Pay)). (See IRM 184.108.40.206.3 regarding instructions for SB/SE Campus employees.)
The multi-functional installment agreement authority levels apply to assessed and pre-assessed accounts including taxpayers who state an inability to pay when they file their return timely or late.
If taxpayers do not qualify for guaranteed, streamlined or Express installment agreement processing, a CIS is required. Financial analysis may be done by the function initiating the agreement if sufficient expertise exists. (See IRM 5.15 regarding financial analysis.)
Financial statements—on those cases which do not qualify for guaranteed, streamlined, or Express processing —require verification of income and expenses. Verification may be done by the function initiating the agreement if sufficient expertise exists. Research of local property records regarding real property, personal property and motor vehicle ownership is not required.
See IRM 126.96.36.199.2 regarding lien filing. Lien filings will be requested from the Collection function on Form 12636, Request for Filing or Refiling Notice of Federal Tax Lien.
If a Notice of Federal Tax Lien (NFTL) is to be filed, the taxpayer must have been advised in advance.
If the function initiating the agreement is not able to conduct financial analysis or verification, assistance will be sought from Collection personnel, or the taxpayer will be referred to Collection. The function initiating the agreement may assist the taxpayer in completing the CIS before referring the taxpayer to Collection.
Upon identification of an installment agreement request, the case-file will be noted that an installment agreement is "pending." (See IRM 184.108.40.206 regarding criteria necessary for identification of "pending" status.)
If a CSED extension is appropriate see IRM 184.108.40.206.
Installment agreements will be approved by functions that initiate agreements. Completed forms will be routed as follows:
All field functions initiating installment agreements will route completed forms to Centralized Case Processing.
Appeals may input installment agreements secured within its function according to local guidelines.
If the function initiating the agreement is not located in an area office or has made arrangements to send completed forms directly to a Campus, then completed forms will be routed to Compliance Service Collection Operation (CSCO) for processing.
If a Campus secures an original installment agreement and Form 900 waiver, copies of both forms will be forwarded to Centralized Case Processing.
If an account does not fall within the multi-functional guidelines or a function is unable to grant an installment agreement for any reason, assistance will be sought from the Collection function or the taxpayer will be referred to Collection.
If the proposed installment agreement cannot be granted due to the taxpayer 's noncompliance to deposit or estimated tax payment requirements, failure to file required returns, or failure to provide information, (within a reasonable deadline); then the procedures in IRM 188.8.131.52 and IRM 18.104.22.168 should be followed before the case is referred to field revenue officer groups. See IRM 18.104.22.168.5.9.
Local procedures should be developed by SB/SE Area Collection functions to accommodate other functions seeking assistance. Collection is responsible for the administration of installment agreements.
Examination employees who receive an installment agreement request from a taxpayer should follow the procedures in IRM 220.127.116.11 .
|These procedures apply to area offices, campuses and Automated Collection System (ACS) Call sites. Directors will designate employees responsible for specified inputs at a central location, or at the group, team, or unit level. Responsible functions must be continuously available to receive telephonic requests for input of TC 971, Action codes 043 & 063, during core business hours. Requested transaction codes must be input to IDRS immediately upon the request of contact employees.
|For Pending Agreements:
|Request TC 971 Action Code 043 be input to IDRS on ALL modules for which the taxpayer is liable within 24 hours.
|If there are tax modules (accounts) that are not on IDRS (But are on Masterfile), request input of TC 971 AC 043 separately on these.
|Do not input TC 971 AC 043 for immediately approved agreements. (See "Approved Agreements" below.)
|For Approved Agreements:
|Request that TC 971 Action Code 063 be input to IDRS on ALL modules for which the taxpayer is liable.
|For the purpose of this sub-section, approved agreements are only those agreements that are approved on the date the agreement is requested.
|If agreements are immediately approved there is no need to input TC 971 AC 043 for the period of time between the request for the agreement and the time it is approved.
|For Rejected Proposals/Appeals:
|Request reversal of TC 971 AC 043 forty-five (45) days after the rejection is communicated to the taxpayers, unless during the 30 day period the rejection is appealed.
|During appeals, TC 971 AC 043 remains on all modules included in the proposed installment agreement.
|If Appeals sustains rejections, input TC 972 AC 043 (if 30 days have passed) or 30 days after rejection is communicated to taxpayers.
|If Appeals grants installment agreements, follow the procedures above for approved agreements.
|For Defaulted and Terminated Agreements:
|systemically reverses TC 971 AC 063 when there is a change from status 6X to any Masterfile status other than Status 26. This systemic reversal excludes the following types of I/AS: IBTF-Express, IBTF-IA, DDIA IBTF- Express, and DDIA IBTF-IA.
|generates TC 971 AC 163 to reverse TC 971 AC 063.
|Status 64 on IDRS remains in status 60 on the Masterfile for thirteen cycles. This provides taxpayers levy protection.
|During the first 30 days of Status 64 taxpayers may appeal proposed terminations to the Appeals Division.
|Taxpayers may also appeal terminations of agreements for 30 days from the date agreements are terminated. (See IRM 126.96.36.199 regarding defaulted and terminated agreements.)
|Note to ICS Users: Input of TC 971 ACs 043 and 063 can be generated on ICS using the Installment Agreement menu. These transactions will upload from ICS to IDRS. Any notice accounts or other accounts not in Status 26 should be created on ICS so that the transaction codes can be properly generated.
|The following transaction/action codes identify — and reverse identification of — pending and active installment agreements:
|Transaction Code
|Action Code
|Identifies pending installment agreement.
|Reverses identification of pending installment agreement (reverses TC 971 AC 043).
|Identifies active installment agreement.
|Input to reverse identification as Active Installment Agreement (reverses all TC 971 AC 063s).
|Input to reverse identification as Active Installment Agreement when TC 971 AC 063 was input in error.
|Status 60, TC 971, IDRS, Master File (MF) interface information:
|TC 971 AC 043 must be manually requested for input to IDRS for pending agreements.
|TC 971 AC 063 is generated by status 60, or may be manually input to IDRS.
|Any change from 6X (60, 61, 64) to any Masterfile status other than Status 26 generates TC 971 AC 163.
|Status 64 DOES NOT generate TC 971 AC 163. While accounts are in IDRS status 64, they remain in MF status 60. (See (5) above.)
|When TC 971 AC 163 is input, in addition to reversing TC 971 AC 063, it reverses TC 971 AC 043 (if a TC 971 AC 043 is present).
|If TC 971 AC 063 is not present, use TC 972 AC 043 to reverse TC 971 AC 043.
|TC 972 AC 063 reverses an erroneous input of TC 971 AC 063.
|Designate 4 digit ALNs to identify installment agreements by type and originator. The XX Position (first two digits) denotes either "Initiator" or "Agreement Type." XX values are:
|Form 433–D initiated by AO on an ACS case
|Customer Service Toll-Free initiated agreements
|AO Field Territory (revenue officer) initiated agreements
|Direct Debit agreements initiated by any function
|Exam initiated agreements
|Submission Processing initiated agreements
|Agreements initiated by other functions
|Form 2159 (Payroll Deduction Agreement) initiated by any AO, ACSor Customer Service
|AO or ACS agreement with multiple conditions
|Status 22/24 accounts — Call Site/CSCO
|CSCO initiated agreements — other than status 22 or 26
|Form 2159 agreement initiated by CSCO
|CSCO agreement with multiple conditions
|Up to 120 day extensions (NOT FOR FIELD)
|The YY Position (second two digits) denotes "Agreement Conditions." YY values are:
|Continuous Wage Levy (From ACS and RO)
|All other conditions
|Partial Payment Installment Agreement (PPIA) all functions
|In-Business Trust Fund (IBTF) monitoring required for all functions
|Restricted Interest/Penalty Condition Present
|Unassessed modules to be included in agreement
|Streamlined agreements
|BMF IN Business Deferral Level (CSCO USE ONLY)
|Report Currently Not Collectible if agreement defaults
|Cross-Reference TIN (Status 63)
|File Lien in event of default
|Secondary TP responsible for Joint Liability
|Review and revise payment amount
|Full Payment Request; this is not an installment agreement (NOT FOR FIELD)
|If more than one condition exists, ICS will systemically use 12 in the XX position: Exception: When any DDIA IA selection is made regardless of any other YY choices, ICS will systemically use 03 in the XX position.
|27 (Restricted Interest/Penalty Condition Present)
|36 (Streamlined)
|66 (File lien in event of default)
|70 (Secondary TP responsible for joint liability)
|80 (Review and revise payment amount)
|The highest priority value will be used for the YY indicator. If multiple conditions exist, and one of the above conditions is used in the YY position, all other selected values will be systemically written in the Additional Conditions section of the Form 433-D and in the ICS history. This information will NOT be included in the additional conditions section of the taxpayer's letter (L2850 or L2849). The cross-reference TIN information will be printed on the letter.
|Collection field function regular agreement
|Collection field function streamlined agreement
|Field assistance Counter regular agreement
|Field assistance Counter streamlined agreement
|Examination regular agreement
|Examination streamlined agreement
|Toll-free regular agreement
|Toll-free streamlined agreement
|Paper regular agreement
|Paper streamlined agreement
|Voice response unit (system generated)
|Automated Collection Branch Regular
|Automated Collection Branch Streamlined
|Automated Collection Branch voice response unit regular (system generated)
|Automated Collection Branch voice response unit streamlined (system generated)
|Other function regular agreement
|Other function streamlined agreement
|Electronic Installment Agreement (e-IA) - AM
|Electronic Installment Agreement (e-IA) - ACS
|Reserved for vendors-all streamlined agreements


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