Pocket and Lining fabrics mainly contain three kinds as cotton lining fabrics, chemical lining fabrics and poly cotton mix blend lining fabrics.
Poly cotton mix fabric material is cotton and polyester mixed according to certain proportion. like this herringbone lining fabric is polyester 65% cotton 35%. CVC fabric containing more cotton then polyester. Polyester Cotttn mix fabric can be processed white, black, dyed, printed finishes. It can be used for garment pocketing and lining after processing finish.
We produce greige fabric in our own factory and can make further finishes following buyer's require in our cooperate good finish factories.
Herringbone lining fabric is more strong then poplin and twill lining. It is good qualtity can show better of the garment.
Business Description: Shijiazhuang Jing Ci Trading Co., ltd is a major supplier of fabric product in China. We also have Optical glass, Auto parts products.There are two factories below Jing Ci. One is called Shenze Hong Yuan Textiles Factory which was established in 1999, mainly produces cotton and polyester cotton mix fabrics. There are 100sets of air-jet loom machines, producing cotton down-proof fabric all years. Annual production is about five millions of meters. This fabric can bleached well for Duvet, Duvet covers, Mattress, pillowcase etc. Cotton down proof fabric is light in weight, to allow the down to reach its full loft. At the same time, it has to be durable so that i will last, yet remain breathable for comfort.
We also have six hundreds of shuttle loom and rapier loom machines for producing cotton, T/C, CVC grey fabrics. We can produce processed fabric as bleaching, dyeing and printing following buyer's requiring. Our fabrics used for garment, bag, kerchief, uniform, pocket, caps, bedding, home textile and so on. We exported to South Korea, Thailand, Vietnam, India, Australia, Poland, and Mexico and so on.
Another factory called Walties which produce optical glass and auto parts.


Irregular and never enough. Sometimes non-existent when on the road (which is as it should be).
Here's one view from a sightseeing train sliding through the mountains of Canada on its way to Whistler. Everywhere, soothing views of rock walls, streams, boats in lakes, trees, and moss.
A lovely trip with good friends. Life doesn't get much better than that.


Can Employers Limit Employees' Use of Social Media?
With the communication explosion of social media, can an employer prohibit or monitor an employee's criticism about the employer, work, or compensation through the channels of social media? Although this is still a developing area of the law, employers may be surprised by the answer.
Naturally, an employer may prohibit and monitor the use of employee communications while at work, on the employer's time. An employer may also prohibit unlawful conduct such as harassment of co-workers, threats of violence, and the disclosure of private and confidential business information and data. However, can an employer make policies prohibiting criticism or disrespect of their employer on social media sites while the employee is not at work and on their own personal time? Further, may an employer demand access to an employee's social media page or monitor such employee communications? Not always.
The National Labor Relations Act (NLRA) is a 1935 Federal Law that limits how employers may react to employees who create labor unions, engage in collective bargaining or take part in strikes and other forms of concerted activity in support for their demands. The National Labor Relations Board (NLRB) is the agency responsible for enforcing an employee's rights under the NLRA. The act applies to the private sector, even in workplaces without a collective bargaining agreement or union.
Section 8(a)(1) of the NLRA prohibits employers from the "unlawful surveillance" of their employees' communications that may interfere with, restrain, or coerce an employee regarding the employee's rights to form, join, or assist a labor union. The purpose of this law is not to encompass all employee communications, just those where monitoring would bring fear to employees, causing them to refrain from forming, joining, or assisting a labor union. The NLRB's overall mission is to protect the rights of private sector employees to join together, with or without a union, to improve their wages and working conditions.
Since the NLRA and NLRB were established in 1935, the channels of communications have changed drastically. With over 1.4 billion users worldwide among Facebook, Twitter, and other social media sites, the ability to 'round up the troops' or sway an opinion is unprecedented. Unions and employees increasingly use social media sites to organize campaigns, and employers also increasingly use social media sites to market and network. It thereby becomes difficult to distinguish between an employer intentionally monitoring an employee and inadvertently being exposed to such activity. How is an employer to determine whether their activity is permissible, or whether it violates the Act?
According to a report issued by the Board's Acting General Counsel Lafe Solomon on Jan. 25 2012, the protection extends to communications that are found to be a "protected, concerted activity", which is defined as one that includes the discussion of wages, hours, and terms and conditions of employment with, or upon the authority of, other employees, and when such activity is the logical outgrowth of concerns expressed by the employees collectively. An employee's comments, however, on social media sites are generally not protected if they are mere gripes not made in relation to group activity among employees.
The Jan. 25, 2012 report further discussed surveillance by using a sample case. That case involved an employee who claimed to have been constructively discharged because of comments he made on his Facebook page. In this case, the employee's page was set on private, but he 'friended' his supervisor. The employer obtained unsolicited Facebook materials from co-workers, who had set their page on 'private,' but also 'friended' the supervisor. The Board held that the employer did not engage in unlawful surveillance because the employee voluntarily granted his employer access to his social media page. In other words, if the employee voluntarily grants access to the employer, the activity is not a 'protected, concerted activity,' and any viewing from the employer is not illegal monitoring.
What remains unclear, among other issues involving surveillance of social media sites, is how the Board will address a circumstance where an employer is monitoring the Internet to view an unsecured union website available in the public domain containing information regarding an organizing campaign targeting the employer, and the website contains links to social media sites providing a forum for employees to discuss the organizing activity. If the Facebook link, for example, is only available to individuals when the union affirmatively "friends," but the website itself contains some of the same information discussed on the social media site, as well as a link to join the website, where must employers draw the line? An employer may have a viable argument that employees who become members of the website are making information about their pro-union inclination just as publicly available as employees who picket outside the employer's premises. The facts of each individual case are reviewed in determining how an employer can (and should) respond.
The extent of NLRA protection is still being considered with pending cases. Because the law is still developing and each situation is unique, employers should seek counsel from an experienced attorney when creating policies concerning social media sites to analyze their specific facts against the current law.
Arizona Attorney » Legal Blog » Employment » Can Employers Limit Employees' Use of Social Media?
Integrating Social Media with Your Franchise If you have franchised your business, you have added the responsibility of marketing for a lot more locations. Social media networks like Facebook, Twitter, LinkedIn and YouTube can be a gold mine for franchises….


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Enapter enters strategic partnership with Johnson Matthey in ongoing capital increase
Enapter AG announces a strategic partnership with Johnson Matthey. At the same time, Johnson Matthey has invested 20 million euros in Enapter as part of the ongoing capital increase (see announcements of 06 and 07 April 2022) and will thus hold more than 3% of Enapter AG. Enapter's strategic partnership with the global specialty chemicals company and market leader in environmental technologies includes joint research and development for advanced materials and components for AEM Electrolysers. The aim is to accelerate production scale-up at Enapter and to achieve ongoing continuous improvements in the performance of AEM Electrolysers.
Enapter is currently constructing a plant for mass production of AEM Electrolysers in Saerbeck (NRW), Germany. At present, the devices are already made in series production at its plant in Pisa, Italy. From 2023, the company expects to build up a production capacity of 120,000 electrolysers per year at the Enapter Campus in Saerbeck. The now concluded partnership will significantly accelerate this targeted scaling of production capacity.
Enapter's goal is to develop the new campus on the principals of circular economy, without any negative impact on the environment during operation. For example, the site will run all of its production on 100% on renewable energy, without connection to the grid. Further, Enapter and Johnson Matthey will jointly explore options for the reprocessing and recycling of production waste and end of -life components and devices.
"Our mission is clear: we want to make green hydrogen cheaper than fossil fuels to enable the energy transition at the scale needed. We are pleased to be working with Johnson Matthey to make our contribution towards a cleaner planet. Johnson Matthey's extensive knowledge and capabilities will help us make our production better, faster and cheaper – because that is what the world needs now," says Sebastian-Justus Schmidt, founder and CEO of Enapter.
Liam Condon, CEO of Johnson Matthey, said: "This investment and strategic partnership is at the heart of our strategy as we focus our resources on growth areas targeted at climate change solutions. Working with Enapter is a great opportunity for us to further expand in green hydrogen and deliver on our vision for a cleaner, healthier world."
Both companies are firmly committed to supporting the transition to zero emissions production (Net Zero) across the entire process chain for highly efficient yet standardised AEM electrolysers. These will enable the production of green hydrogen from the kilowatt range up to large-scale megawatt plants at the lowest cost for a wide range of applications.
Enapter was advised on this transaction by investment bank Bryan, Garnier & Co.
#SmartCities#StartupNews
Enapter is a part of our Batch 5 Smart Cities Program in Thailand.
To find out more about our Smart Cities Program, click here.
To view the original source of the article, click here
Ship.Cars Partners with Monk AI to Introduce AI to the Auto-Transportation Industry

redpajama_set_name: RedPajamaCommonCrawl


OTS – Utah President Recommends Addition of Men's Lacrosse, Board Votes Friday!
Author's Note: This would be a significant step for helping take the sport to a new geographic area at the D1 level! Denver, Air Force, now Utah . . . critical mass to allow further west of the Mississippi expansion!
University of Utah president David W. Pershing has recommended the addition of men's lacrosse as a varsity sport to the university's board of trustees, according to public documents. The board will vote via conference call Friday morning.
If approved, Utah would become the westernmost and first Pac-12 school in the NCAA Division I men's lacrosse landscape. The decision comes less than a year after former North Carolina assistant coach Brian Holman pulled up stakes to take over the Utes' club team.
With Division I status in sight thanks largely to benefactor David Neeleman, the Brazilian American entrepreneur who has founded four commercial airlines, Holman laid out a blueprint for elevating the Utah club program. He assembled a high-profile staff that included his son, Marcus Holman, and fellow Major League Lacrosse all-stars Will Manny and Adam Ghitelman.


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Noteworthy at Northeastern: Oct. 3, 2014
What a week for Northeastern Illinois University as the grand opening of the new El Centro location in Avondale drew rave reviews. We've got everything you need to know about the warm reception to El Centro and more from around Northeastern.
Around the Commons
El Centro grand opening
Wow! After years of planning, Northeastern unveiled its new El Centro building on Tuesday, Sept. 30. Attended by Chicago Mayor Rahm Emanuel, U.S. Sen. Dick Durbin, U.S. Rep. Luis Gutierrez and many more dignitaries, the grand opening was a huge success. "This building is a symbol of who we are and what we will be," Durbin said. We completely agree. Check out our gallery of photos from the gala, then scroll down for links to all of the media coverage of the grand opening and ribbon-cutting.
At the HACU conference
Northeastern President Sharon Hahs will attend the Hispanic Association of Colleges and Universities 28th Annual Conference on Oct. 4-6 in Denver, Colo., with a contingent from the University.
DCFS Latino Family Institute
Northeastern will host the 26th annual Illinois Department of Children and Family Services Latino Family Institute on Friday, Oct. 10. The theme for the event is Latinos Matter: Promoting our Identity and Culture in Child Welfare.
Music, media and education
Northeastern associate professor and assistant director of the Carruthers Center for Inner City Studies Lance Williams will participate in a panel discussion on Wednesday, Oct. 8, titled "How Music and the Media Affects Today's Education." The event, which is not open to the pubic, will take place at Moraine Valley Community College in Palos Hills.
Undergrads welcome
Northeastern will host its fall undergraduate Open House on Wednesday, Oct. 8. With more than 70 faculty and staff on hand, we highlighted eight Golden Eagles who prospective students won't want to miss.
Chicago loves El Centro
"This boldly sculpted academic structure is an eye grabber at any speed." That's how Chicago Tribune architecture critic Blair Kamin described El Centro is in his review of the new building. Across the spectrum, reaction to Northeastern's new location in Avondale was overwhelmingly positive:
The Sun-Times published both a story and a video about the event.
Students told DNAinfo Chicago that El Centro is great for the neighborhood.
Hoy published a Spanish-language story about the grand opening with more than a dozen photos.
Real Estate Journals focused on the details of the building.
The Chicago Architecture Blog posted a thorough gallery of photos of El Centro.
Univision, ABC7, CBS2, TeleChicago, World Construction Network and the Associated Press also attended the grand opening or published a story about it.
Speaking of architecture ...
Not to be forgotten, the Jerome M. Sachs Administration Building on Northeastern's main campus was the subject of a fun architectural story on WTTW's "Chicago Tonight."
Running for alderman
Talk about being active in the community: Northeastern student Peter Sifnotis is running for alderman in West Rogers Park. "I've always been interested in city politics," he told DNAinfo Chicago. "I love the city and want it to succeed."
Also in the media ...
Michigan Avenue Magazine named Northeastern alumnus Carlos Jiménez Flores, a film director, one of eight Chicago movie men to know.
The Mash, the Chicago Tribune's publication for teens, launched an "ask the professor anything" column by featuring Northeastern associate professor of accounting Alireza Dorestani.
Northeastern gerontology program coordinator Lisa Hollis-Sawyer was quoted in a Morris Daily Herald story about her involvement in a senior services event.
Kim Tracy, Northeastern's chief information officer in technology services, was quoted in a Tech Page One story about whether your piece of old technology belongs in a museum.
Ensemble Español announced this week that it will present "Rotas," a theater and dance production that examines issues related to domestic violence. Performances will take place in the Auditorium on Nov. 8 and Nov. 9. A question-and-answer session will be presented following each performance.
Mark your calendar!
Voice showcase (free), 7:30 p.m. Oct. 7, Recital Hall. Students from the voice studio of professor emeritus Ronald Combs will perform.
Student trumpet recital (free), 7:30 p.m. Oct. 8, Recital Hall. Katie Samayoa and Robert Alonzo will perform.
Historias de España performed by Ensemble Español ($5-$6), 10:15 a.m. Oct. 9, Auditorium
"bobrauschenbergamerica" ($10), 7:30 p.m. Oct. 9-11, 16-17 and Oct. 18 at 2 p.m. and 7:30 p.m., Stage Center Theatre
Hispanic Heritage Month Faculty/Student Symposium (free), 9 a.m.-4 p.m. Oct. 9, Student Union 214
University Orchestra (free), 3:05 p.m. Oct. 9, Recital Hall. Brian Groner will conduct.
Historias de España performed by Ensemble Español ($5-$6), 10:15 a.m. Oct. 10, Auditorium
#FollowFriday
Gotta be El Centro
It's been an El Centro kind of week, so why don't we extend that to social media as well? Northeastern's gorgeous new location also is active on Facebook and Twitter. Be sure to check them out and say hello!
Do you have a story tip? Let the public relations department know!
Dana Navarro, director of public relations, d-navarro@neiu.edu, 773-442-4227
Mike Hines, assistant director of public relations, m-hines@neiu.edu, 773-442-4240


So at 00.00 hours this morning I set of with two keen Essex blokes who were aiming to complete the 3 peaks challenge in 24 hours. They had originally planned to do this without a guide but as the weather was poor and there was still quite alot of snow up there, they decided against it, which was a good idea. Visibility became very poor just below the Red Burn and it was very moist in the air. We summited after 4 hours and descended in 2 hours and 40 mins, giving the guys a good challenge to complete in time. On arrival to the summit shelter we found quite a large amount of rubbish in the shelter. I carried a 4 man tent down which had been destroyed and left up there. If you are up on the summit, bring something down with you because the dustbin men don't go up there! Do your bit before it encourages other to leave more rubbish up there.
This morning I was working for West Coast Mountain Guides. This afternoon I was sleeping.


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By Rich Duncan on November 24, 2021 • ( 2 Comments )
Every book I've written has been a stew of influences: historical and contemporary novels, short stories, poetry, philosophy, biography, and more. I've drawn extensively on other texts' narrative traditions and plot elements, but style is always what first pulls me into a book, more than story, more than genre, more than anything. It's interesting to reflect, then: to what extent is a writer's style "pre-ordained" or "hardwired"? Alternately, we might ask: does style arise from the concatenation of a writer's influences? The truth is that most writers have certain innate mannerisms that arise from their subjective experiences, but also that they discover and hone and refine their voices by reading others. When assembling this list of books, I clearly saw the foundations and references for so much of the work I've produced. I always assert that reading is actually part of the writing process, debatably even the most important part. If I had never read Thompson, Selby, Lovecraft, and Poe, I might never have written Shelter for the Damned. Darkest Hours owes a lot to my discovery of Koja, Ligotti, Robinson, and King (among many others). A list of favorite books is always more a snapshot of a moment in time than it is some unmoving, monumental thing: if you asked me to assemble this list ten years ago, it would look a lot different, and undoubtedly it will continue shifting as I continue aging and reading and aging and reading. When compiling this list, I decided to restrict myself to one title per author. And so, here it is: organized by authors' last names, my 100 personal favorite books as of late 2021. Happy reading.
Mike Thorn's 100 Favorite Books of All Time
Dark Entries, by Robert Aickman (1964)
Whore, by Nelly Arcan [translated by Bruce Benderson] (2001)
If Beale Street Could Talk, by James Baldwin (1974)
The Damnation Game, by Clive Barker (1985)
Visions of Excess: Selected Writings, 1927–1939, by Georges Bataille [translated by Allan Stoekl, Carl R. Lovitt, and Donald M. Leslie Jr.] (1985)
The Flowers of Evil, by Charles Baudelaire [edited by Marthiel and Jackson Mathews, various translators] (1857)
The Woman Destroyed, by Simone de Beauvoir [translated by Patrick O'Brian] (1967)
The Unnamable, by Samuel Beckett (1953)
Best Ghost Stories of Algernon Blackwood, by Algernon Blackwood [selected by E. F. Bleiler] (1973)
Songs of Innocence and of Experience, by William Blake (1789)
The Scarf, by Robert Bloch (1947 / 1966)
Antwerp, by Roberto Bolaño [translated by Natasha Wimmer] (2002)
Labyrinths: Selected Stories & Other Writings, by Jorge Luis Borges [translated by Donald A. Yates and James E. Irby] (1962)
Something Wicked This Way Comes, by Ray Bradbury (1962)
Jane Eyre, by Charlotte Brontë (1846)
Wuthering Heights, by Emily Brontë (1847)
Naked Lunch, by William S. Burroughs (1959)
The Postman Always Rings Twice, by James M. Cain (1934)
And Then There Were None, by Agatha Christie (1939)
On the Heights of Despair, by E. M. Cioran [translated by Ilinca Zarifopol-Johnston] (1933)
Underworld, by Don DeLillo (1997)
Everything That's Underneath, by Kristi DeMeester (2017)
A Scanner Darkly, by Philip K. Dick (1977)
Great Expectations, by Charles Dickens (1860)
Play It As It Lays, by Joan Didion (1970)
The Obscene Bird of Night, by José Donoso [translated by Hardie St. Martin and Leonard Mades] (1970)
The Hound of the Baskervilles, by Arthur Conan Doyle (1902)
Middlemarch, A Study of Provincial Life, by George Eliot (1871)
American Psycho, by Bret Easton Ellis (1991)
Sanctuary, by William Faulkner (1931)
The Beautiful and Damned, by F. Scott Fitzgerald (1922)
Lord of the Flies, by William Golding (1954)
My Face for the World to See, by Alfred Hayes (1958)
The Private Memoirs and Confessions of a Justified Sinner, by James Hogg (1824)
Only Pretty Damned, by Niall Howell (2019)
The Damned, by Joris-Karl Huysmans [translated by Terry Hale] (1891)
The Lost Weekend, by Charles Jackson (1944)
The Haunting of Hill House, by Shirley Jackson (1959)
The Bostonians, by Henry James (1886)
Ulysses, by James Joyce (1922)
The Metamorphosis, by Franz Kafka [translated by Stanley Corngold] (1915)
Asylum Piece, by Anna Kavan (1940)
The Girl Next Door, by Jack Ketchum (1989)
It, by Stephen King (1986)
And Her Smile Will Untether the Universe, by Gwendolyn Kiste (2017)
Skin, by Kathe Koja (1993)
Powers of Horror: An Essay on Abjection, by Julia Kristeva [translated by Leon S. Roudiez] (1980)
Lady Chatterley's Lover, by D. H. Lawrence (1923)
I'm from Nowhere, by Lindsay Lerman (2019)
Autoportrait, by Édouard Levé [translated by Lorin Stein] (2005)
Rosemary's Baby, by Ira Levin (1967)
The Monk, by Matthew Gregory Lewis (1796)
Songs of a Dead Dreamer, by Thomas Ligotti (1986)
The Best of H . P. Lovecraft: Bloodcurdling Tales of Horror and the Macabre, by H. P. Lovecraft [edited by August Derleth] (1963)
On the Nature of Things, by Lucretius [translated by Frank O. Copley] (55 BCE)
The Ahuman Manifesto: Activism for the End of the Anthropocene, by Patricia MacCormack (2020)
Shock!, by Richard Matheson (1961)
Melmoth the Wanderer, by Charles Robert Maturin (1820)
The Breaking Point, by Daphne du Maurier (1959)
Child of God, by Cormac McCarthy (1973)
The Running Trees, by Amber McMillan (2021)
The Seventh Mansion, by Maryse Meijer (2020)
Moby Dick; or, The Whale, by Herman Melville (1851)
Paradise Lost, by John Milton (1667)
The Sailor Who Fell from Grace with the Sea, by Yukio Mishima [translated by John Nathan] (1963)
Strange is the Night, by S. P. Miskowski (2017)
On the Genealogy of Morals, by Friedrich Nietzsche [translated by Michael A. Scarpitti] (1887)
Delta of Venus, by Anaïs Nin (1969)
McTeague: A Story of San Francisco, by Frank Norris (1899)
Zombie, by Joyce Carol Oates (1995)
Wise Blood, by Flannery O'Connor (1952)
Ariel, by Sylvia Plath (1965)
The Trial and Death of Socrates, by Plato [translated by G.M.A. Grube and John M. Cooper] (400 BCE)
Selected Writings of Edgar Allan Poe, by Edgar Allan Poe [edited by Edward H. Davidson] (1956)
The Mysteries of Udolpho, by Ann Radcliffe (1794)
City of Night, by John Rechy (1963)
Voyage in the Dark, by Jean Rhys (1934)
Illuminations, by Arthur Rimbaud [translated by Louise Varèse] (1875)
The Ideal, Genuine Man, by Don Robertson (1987)
Traplines, by Eden Robinson (1996)
The World as Will and Representation, Vol. I, by Arthur Schopenhauer [translated by Judith Norman, Alistair Welchman, and Christropher Janaway] (1819)
Arctic Smoke, by Randy Nikkel Schroeder (2019)
The Demon, by Hubert Selby Jr. (1976)
Macbeth, by William Shakespeare (1606)
Frankenstein; or, the Modern Prometheus, by Mary Shelley (1818)
White Teeth, by Zadie Smith (2000)
Strange Case of Dr. Jekyll and Mr. Hyde, by Robert Louis Stevenson (1886)
Dracula, by Bram Stoker (1897)
Ghost Story, by Peter Straub (1979)
Horror of Philosophy, vols. 1-3, by Eugene Thacker (2011-2015)
A Hell of a Woman, by Jim Thompson (1954)
The Lord of the Rings, by J. R. R. Tolkien (1955)
Cane, by Jean Toomer (1923)
The Thing: A Phenomenology of Horror, by Dylan Trigg (2014)
The Other, by Thomas Tryon (1971)
A History of Touching, by Erin Emily Ann Vance (2022; forthcoming)
The Invisible Man, by H. G. Wells (1897)
The Age of Innocence, by Edith Wharton (1920)
The Picture of Dorian Grey, by Oscar Wilde (1890)
To the Lighthouse, by Virginia Woolf (1927)
Credit: Ash Thompson
Mike Thorn is the author of Shelter for the Damned, Darkest Hours, and Peel Back and See. The Spanish translation of Shelter for the Damned is scheduled for a 2022 release through Dilatando Mentes. His fiction has appeared in numerous magazines, anthologies, and podcasts, including Vastarien and The NoSleep Podcast, and it has earned praise from Jamie Blanks (director of Urban Legend), Jeffrey Reddick (creator of Final Destination), and Daniel Goldhaber (director of Cam). His essays and articles have been published in American Twilight: The Cinema of Tobe Hooper (University of Texas Press), Beyond Empowertainment: Exploring Feminist Horror, The Film Stage, and elsewhere. He is currently pursuing his PhD in Creative Writing at the University of New Brunswick.
Order Peel Back and See: https://journalstone.com/bookstore/peel-back-and-see/
Order Darkest Hours: https://journalstone.com/bookstore/darkest-hours/
Order Shelter for the Damned: https://journalstone.com/bookstore/shelter-for-the-damned/
Categories: Features, Uncategorized
Tagged as: Features, Guest Post, Horror, MainFeature, Mike Thorn, Mike Thorn's Favorite 100 Books of All Time, Peel Back and See
Pingback: Ink Heist Guest Post: Mike Thorn's 100 Favorite Books of All Time – Mike Thorn
There are several on this list that are in my top 100, too, like The Age of Innocence, Dracula, and Moby Dick. But some titles I've never heard of. Obviously there are too many great books out there!


Former Gor Mahia midfield powerhouse Khalid Aucho has joined Baroka FC who are newly promoted to the South African Premier League. Aucho had been in Scotland for trials where the deal fell through. He then proceeded to South Africa where some clubs had shown interest in his services.
"Deal done. Thank God my new home is Baroka FC, South Africa. Thanks to all coaches that have brought me up. To all the team that I have gone through, Jinja, Simba FC, Tusker FC, Gor Mahia. Special thanks to Gor Mahia, my teammates the management and all the fans," .
The newly promoted Baroka started their league campaign with a 1-1 draw against Ajax Cape Town.
Best of luck Aucho.. You served Kogalo deligently.
Thanks tough guy all the best.
Wishing you all the best. Thank you for your great service.


Our vision is a day when every greyhound and lurcher is free from risk or need.
Rescue and care for unwanted, abused or abandoned greyhounds, lurchers and other sighthounds in any part of the country, resources allowing.
Find loving permanent homes for all our hounds.
Provide, in line with best practice, care for all our hounds.
Strive for and promote improved sighthound welfare through our active membership of the UK Greyhound Forum, the All- Party Parliamentary Group for Animal Welfare, the Association of Dogs & Cats Homes and any other appropriate body.
We are independent from the Greyhound Racing industry and receive no funding from the Greyhound Board of Great Britain. We rely on funds from individual supporters, voluntary fundraisers, legacies, and grants from Trusts and Foundations.
People homing dogs from Forever Hounds Trust contribute towards our funds, and we ask for a donation from people handing in their dogs to us, except in cases of genuine personal hardship.
Forever Hounds Trust will never to put a healthy dog to sleep. Euthanasia is only ever considered in cases of physical ill-health (under vet advice), on welfare grounds or if the dog poses a significant danger to humans or other dogs.


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5.1.19 Collection Statute Expiration
5.1.19.1 Program Scope and Objectives
5.1.19.1.1 Background
5.1.19.1.2 Authority
5.1.19.1.3 Responsibilities
5.1.19.1.4 Program Management and Review
5.1.19.1.5 Program Control
5.1.19.1.6 Acronyms
5.1.19.1.7 Related Resources
5.1.19.2 Transaction Codes that Affect the CSED
5.1.19.2.1 Transaction Codes that Carry Their Own CSED
5.1.19.2.2 Integrated Data Retrieval System (IDRS) Transaction Codes (TC) That Suspend Or Extend A CSED
5.1.19.2.3 TC 550 Waiver Extension Definer Codes
5.1.19.3 Case Actions That Can Suspend And/Or Extend A CSED
5.1.19.3.1 Bankruptcy
5.1.19.3.1.1 Transaction Codes for Bankruptcy
5.1.19.3.2 Judgment/Litigation
5.1.19.3.2.1 Transaction Codes for Judgment/Litigation
5.1.19.3.2.2 Suit to Reduce Assessments to Judgment
5.1.19.3.3 Collection Due Process (CDP)
5.1.19.3.4 Offer In Compromise
5.1.19.3.5 Installment Agreements
5.1.19.3.6 Relief From Joint And Several Liability On Joint Returns/Innocent Spouse
5.1.19.3.7 Taxpayer Living Outside the U.S.
5.1.19.3.7.1 Policies For Adjusting the CSED When Internal Revenue Code (IRC) 6503(c) Applies
5.1.19.3.7.2 Reasons For Recalculating the CSED For IRC 6503(c)
5.1.19.3.7.3 CSED Suspension for Partnerships with Addresses Outside the U.S.
5.1.19.3.7.4 Procedures For Adjusting the CSED for International Taxpayers (IRC 6503)
5.1.19.3.8 Combat Zone or Contingency Operation
5.1.19.3.9 Military Deferment
5.1.19.3.10 Wrongful Levy (Seizure)
5.1.19.3.11 Wrongful Lien
5.1.19.3.12 Estate Taxes
5.1.19.3.13 Taxpayer Assistance Order (TAO)
5.1.19.3.14 Enforcement Of The Two-Tier Tax Scheme
5.1.19.3.15 Substitute for Return
5.1.19.4 CSED Payment Application
5.1.19.5 Imminent CSEDs
5.1.19.5.1 Monitoring Imminent CSEDs
5.1.19.5.2 Working Imminent CSEDs
5.1.19.5.3 Documenting Imminent CSEDs
5.1.19.5.4 Expiration Of A Collection Statute
5.1.19.5.4.1 Expiration of the Collection Statute for Fewer Than All Assessments
5.1.19.5.5 Collection Statutes That Expire Without Prior Approval
5.1.19.5.6 Removing Expired Statute Modules From Inventory
Part 5. Collecting Process
Chapter 1. Field Collecting Procedures
Section 19. Collection Statute Expiration
Manual Transmittal
(1) This transmits revised IRM 5.1.19, Field Collecting Procedures, Collection Statute Expiration.
Material Changes
(1) IRM 5.1.19.1.1, Background: Added link to IRM 5.1.5.18, Collection Actions on Cases with Restitution-Based Assessments (RBA), to provide CSED guidance on new limited period of enforceability for specific RBAs.
(2) IRM 5.1.19.1.7, Related Resources: Added additional resources.
(3) IRM 5.1.19.3, Case Actions That Can Suspend And/Or Extend A CSED: Added note to para (1) to provide guidance on limited period of enforceability.
(4) IRM 5.1.19.3.2, Judgment/Litigation: Added para (2) to provide guidance on restitution-based assessment cases.
(5) IRM 5.1.19.5.3, Documenting Imminent CSEDs: Removed the managerial notification requirement to territory manager and updated section.
Effect on Other Documents
This supersedes IRM 5.1.19, dated April 26, 2018.
SB/SE Employees in Field Collection, Specialty Collection - Offers, Liens and Advisory, and Specialty Collection Insolvency
Nikki C. Johnson
Director, Collection Policy
5.1.19.1 (02-07-2020)
Program Scope and Objectives
This chapter will provide an overview of actions that suspend or extend the Collection Statute Expiration Date (CSED) as well as guidance for working imminent CSED cases. While many topics are touched upon in this chapter, comprehensive guidance about all of them cannot be included here. As you use this chapter, remain alert for references to other resources, such as related IRMs and websites and access that guidance as needed to ensure a thorough understanding of CSED topics.
Audience. The procedures and guidance apply to SB/SE employees in Field Collection, Civil Enforcement Advice & Support Operations (CEASO), and Specialty Collection Insolvency.
Policy Owner. The Director, Collection Policy
Program Owner. SB/SE Collection Policy
Primary Stakeholders. The primary stakeholders that are impacted by this IRM include:
Field Collection
CEASO
Specialty Collection - Insolvency
Program Goal. By following the direction within this IRM section, the employee will be able to:
identify transaction codes that affect the CSED
identify case actions that can suspend and or extend the CSED
identify an imminent CSED
identify what case actions that can suspend and or extend the CSED
5.1.19.1.1 (02-07-2020)
Each tax assessment has a Collection Statute Expiration Date (CSED). Internal Revenue Code section 6502 provides that the length of the period for collection after assessment of a tax liability is 10 years. The collection statute expiration ends the government's right to pursue collection of a liability.
Prior to its amendment by the Restructuring and Reform Act of 1998 (RRA 98), section 6502(a) of the Internal Revenue Code authorized the Secretary to accept waivers extending the statute of limitations on collection after assessment prior to the expiration of the collection period. The Code did not place any restrictions on the length of the extension, the number of times an extension could be granted or the circumstances under which an extension could be obtained. RRA 98 significantly revised the law regarding CSED waivers. Extensions in effect on December 31, 1999, as well as requests for extensions made on or before December 31, 1999, that resulted in extension being in effect, are subject to the following:
The waiver was secured "in connection with" the granting of an installment agreement The period for collection expires 90 days after the date specified in the waiver.
The waiver was not obtained at the same time as an installment agreement The period for collection expires not later than December 31, 2002, or the end of the original collection statute, whichever is later.
On or after January 1, 2000, waivers of the collection period must be in writing and are secured only when the extension is agreed to:
At the same time a partial payment installment agreement is made, when appropriate (see IRM 5.14.2.2.3, Waiver Procedures for Partial Payment Installment Agreements
Prior to a release of levy under IRC 6343 that occurs after the expiration of the statutory Ten-Year period for collection.
The collection statute of limitations is suspended for the period agreed to in writing. If the extension (waiver) is in connection with a partial payment installment agreement, then the suspension lasts for an additional 90 days after the period agreed to in writing.
Collection Statute Date Review:
Be aware of CSEDs on accounts you are responsible for and take appropriate case actions to protect the CSED.
Ensuring an accurate CSED is important to collecting the correct amount due and observing taxpayer rights.
The CSED reflected on ICS and IDRS may not always be correct because, at times, actions that suspend or extend the CSED occur simultaneously, increasing the complexity of computing the CSED and requiring manual recalculation.
There is an exception to the ten-year CSED where restitution is ordered solely as a condition of the taxpayer's probation or supervised release. The Service can only administratively collect an amount of restitution ordered solely as a condition of either probation or supervised release during the actual period of either probation or supervised release, regardless of the general 10-year collection period. Field Collection employees are to contact the assigned advisor for guidance on these RBA cases with limited periods of enforceability issues. See IRM 5.1.5.18, Collection Actions on Cases with Restitution-Based Assessments (RBA), for guidance.
If you encounter an erroneous CSED while working your case, manually calculate the correct date and receive group manager approval prior to updating it on ICS and IDRS.
Document the case history with how you manually calculated the CSED which should include the CSED suspending events, days suspended/extended, with your conclusion prior to submitting the update to the group manager for approval. The group manager should be able to easily follow the calculation while they review the CSED computation for accuracy and approval of the updated CSED.
Determine if the CSED reflected on IDRS is for an assessment that is satisfied but there is later additional assessment(s) on the tax module. If so, this is not an erroneous CSED.
Do not request TC 550 to change the CSED to the date for a later unsatisfied assessment.
Do update the ICS CSED to the current CSED for a later unsatisfied assessment.
Internal Revenue Code 6502
The Director, Collection Policy is the executive responsible for the policies and procedures in this IRM.
Field Management is responsible for ensuring that employees comply with guidance and procedures described in this IRM.
Program Management and Review
Program Reports:
National Quality Review System (NQRS)
Integrated Collection System (ICS)
Automated Insolvency System (AIS)
ENTITY Reports
Program Effectiveness. The program effectiveness is measured by the following review type and by level of management:
Case reviews are conducted by Field Group Managers and recorded under the Embedded Quality Review System (EQRS) to ensure compliance with this IRM
Field Territory Managers and Field Area Directors annually evaluate program delivery and conformance to administrative and compliance requirements
Headquarter Policy Analysts annually evaluate program delivery and conformance to administrative and compliance requirements.
Program Control
The Integrated Data Retrieval System (IDRS) provides the transaction coding (TC), definition, and calendar input date that determines the Collection Statute Expiration Date (CSED).
The Integrated Collection System (ICS) provides a report that identifies accounts for which the CSED will expire within the next 12 months.
ENTITY is the workload management system used by collection managers to extract and organize information about case activity and casework quality from ICS.
The Automated Insolvency System (AIS) provides a report that is used to identify non-debtor spouses where the collection statute will expire within two years.
This table lists most commonly used acronyms within this IRM.
CCP Centralized Case Processing
CDP Collection Due Process
CSED Collection Statute Expiration Date
FTD Federal Tax Deposit
ICS Integrated Collection System
IRC Internal Revenue Code
TAS Taxpayer Advocate Service
TC Transaction Code
For collection statute expiration-related resources, see:
IRM 5.1.5, Field Collecting Procedures, Balancing Civil and Criminal Cases
IRM 5.5.5.2, Collection Statute Expiration under IRC § 6503(d)
IRM 5.5.7.6, Collection Statute Expiration Date (CSED)
IRM 5.8.10.7, Effects of Previous Offers on Collection Statute
IRM 5.14.2, Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED)
IRM 5.16.1.2.2, Statute Expiration
IRM 5.12.8.5, Refile Determination Criteria
IRM 5.17.4, Suits by the United States
IRM 25.15.1.8, Statute of Limitations on Collections
IRM 25.6.1, Statute of Limitations Process and Procedures
Transaction Codes that Affect the CSED
In addition to Transaction Code (TC) 150 - Tax Assessed, there are certain other TC codes that carry their own CSEDs.
Also, there are other TC codes that suspend or extend the expiration date.
Transaction Codes that Carry Their Own CSED
Certain transaction codes (TC) with specific reference numbers carry their own CSEDs, and display them on the Integrated Data Retrieval System (IDRS).
A list of these TC codes follows:
Transaction Code
TC 160 Manually Computed Delinquency Penalty
TC 166 Delinquency Penalty
TC 170 Estimated Tax Penalty
TC 180 Deposit Penalty
TC 186 FTD Penalty
TC 234 Daily Delinquency Penalty (if it is the only CSED in the module)
TC 238 Daily Delinquency Penalty
TC 240 Miscellaneous Civil Penalty (all except for Reference Codes 697 and 699)
Because of a programming error, TC 240 with penalty reference numbers 680, 681, 682, and 686, posted prior to January 2009, may contain an incorrect CSED on BMF accounts. For collection purposes, TC 240 with reference numbers 680, 681, 682, and 686 has the same CSED as the related tax assessment (TC 290 or TC 300) regardless of the CSED computed on Master File as part of the TC 240.
TC 246 Form 8752 or Form 1065 Penalty
TC 290 Additional Tax Assessment
TC 294 Tentative Carryback Disallowance with Interest Computation Date
TC 298 Additional Tax Assessment with Interest Computation Date
TC 300 Additional Tax or Deficiency Assessment by Examination or Appeals
TC 304 Tentative Carryback Disallowance by Exam with Interest Computation Date
TC 308 Additional Tax or Deficiency Assessment by Examination or Appeals with Interest Computation Date
TC 320 Fraud Penalty
TC 350 Negligence Penalty
TC 340 Restricted Interest (Doc Code 47 and 51 only)
Integrated Data Retrieval System (IDRS) Transaction Codes (TC) That Suspend Or Extend A CSED
Certain actions allow for a suspension or extension of the CSED.
IDRS TC codes that suspend or extend CSEDs include but are not limited to:
TC 468 Extension of Time to Pay Estate Tax
IDRS will allow more than one TC 468 and will recognize the last one posted.
TC 480 Offer in Compromise Pending (suspends CSED)
TC 488 Installment and/or Manual Billing (extends CSED)
TC 500 Military Deferment (suspends CSED)
cc 76-81 IRS Litigation Instituted (suspends CSED)
cc 60-67, 83, 85-89 Bankruptcy (suspends CSEDs)
cc 82 CVPN with appeal rights (suspends CSED)
TC 550 Waiver Extension of Date Collection Statute Expires (extends the CSED to date input)
For IMF accounts only, an optional CSED TIN indicator can be used to identify which taxpayer the extension applies to:
(P) Primary; (S) Secondary; or, (B) Both .
Action Code 043 Pending Installment Agreement
Action Code 163 Terminated Installment Agreement
TC 550 Waiver Extension Definer Codes
A TC 550 extends a CSED to the date input with this transaction on an IMF account.
To further identify the use of the TC 550, a list of definer codes and their use follows:
Definer Code
01 Form 900
02 Assets in Custody of the Court
03 Bankruptcy (incorrect CSED computation)
04 Judgment
05 Taxpayer Assistance Order (TAO)
06 Military Deferment
07 Offer in Compromise (incorrect CSED computation)
08 Wrongful Seizures
09 Taxpayer Living Outside the U.S.
10 Other (Collection Due Process)
Case Actions That Can Suspend And/Or Extend A CSED
A variety of laws affect CSEDs. A brief summary of some of the various case actions that can suspend and/or extend a CSED follows. This IRM provides a brief overview of some of these case actions; it is not all inclusive. The following sections are included to highlight relevant issues. Details pertaining to the specific subject matter should be further researched in the applicable IRM section, which in most cases will be cross-referenced.
More than one case action can suspend the running of the collection statute at the same time. Overlapping suspensions run concurrently; they are not cumulative.
Taxpayer Smith owes 1040 taxes for the period ending 12/31/1998. The tax assessment date is 06/01/1999 which established the original CSED as 06/01/2009. Smith is in the Army Reserves, he gets called up for combat duty and enters the combat zone on 05/10/2004. He subsequently leaves the combat zone on 03/01/2005. He submits an offer in compromise on 04/20/2005, it is rejected on 10/17/2005 and the rejection is not appealed.
Both case actions, entering the combat zone and submitting the offer in compromise, suspend and extend the CSED. The combat zone duty suspends the CSED from 05/10/2004 through 03/01/2005 plus 180 days (through 08/28/2005). Consideration of the offer in compromise suspends the CSED from 04/20/2005 through 10/17/2005 plus an additional 30 days for the rejection appeal period to 11/16/2005.
However, because these case actions overlap, the CSED will be suspended only from the date Smith enters the combat zone (TC 500 cc 56 on 05/10/2004) through the date the offer in compromise is rejected and the rejection appeal period ends (TC 481 on 11/16/2005). In this case the overlapping of the two case actions, from 04/20/2005 to 08/28/2005, is considered in the CSED extension only once.
The CSED will be extended 555 days from the original CSED of 06/01/2009. The new CSED will be 12/08/2010.
In a case under the Bankruptcy Code, the CSED is suspended while the Service is prohibited from collecting, and for six months thereafter. For more information see IRC 6503(h)(2). Thus, the CSED is generally suspended while the automatic stay imposed by the bankruptcy is in effect. Even if the suspension of the CSED under IRC 6503(h) no longer applies, the CSED still may be suspended when substantially all the debtor's assets remain in the custody or control of the bankruptcy court under IRC 6503(b). For more information see IRM 5.9.4.3, ASED/CSED.
Check with Insolvency if there are any questions about the effect of bankruptcy, particularly multiple bankruptcies, on the CSED.
5.1.19.3.1.1 (07-19-2012)
Transaction Codes for Bankruptcy
A TC 520/521 suspends a CSED by the amount of time beginning on the TC 520 (posted Cycle 8624 or later) transaction posting date and ending on the associated TC 521 posting date, plus six months.
A TC 520 with a closing code 60 through 67, 83, or 85 through 89 systemically suspends the CSED unless a TC 550 (new CSED) is posted with a later transaction date. For more information see IRM 5.17.8.28, Effect of Bankruptcy on the Limitation Period for Assessment and Collection.
Judgment/Litigation
Per IRC 6502(a) a court action brought against the taxpayer for the collection of tax prior to the expiration of the collection statute extends the period to collect until the tax liability or judgment against the taxpayer is satisfied or becomes unenforceable.
There is an exception to the ten-year CSED (see IRM 5.1.5.18, Collection Actions on Cases with Restitution-Based Assessments (RBAs) for guidance related to some RBA cases. Field Collection employees are to contact the assigned advisor for guidance on these RBA cases with limited periods of enforceability issues.
Transaction Codes for Judgment/Litigation
TC 520 with closing code 70 through 75 and closing code 84 does not suspend the CSED.
TC 520 with closing code 76 through 81 suspends the CSED, unless a TC 550 (new CSED) is posted with a later transaction date. See also IRM Exhibit 25.3.6-1Closing Codes for Transaction Code 520 and IRM 25.3.7.7, TC 520 Closing Codes.
Suit to Reduce Assessments to Judgment
A suit to reduce the assessments to judgment must be filed prior to the expiration of the CSED to suspend the collection period. The filing of a suit will suspend the collection statute during litigation. For more information see IRM 5.17.4.7, Suit to Reduce Assessments to Judgment.
When a judgment is entered in a case where assessments were reduced to judgment, request input of TC 550, definer code 04, using 20 years from the date the judgment was entered as the new CSED.
The TC 550 definer code 04 must be input before the TC 520 is reversed. This will prevent the CSED from expiring if it falls during the pendency of the litigation.
Collection Due Process (CDP)
The CSED is suspended from the date the Service receives a timely filed request for a CDP hearing to the date the taxpayer withdraws their request for a CDP hearing or the date the determination from Appeals becomes final, including any court appeals. See IRC 6330 (e)(1).
If less than 90 days of the statute of limitations remains when the determination becomes final, the statute of limitations is extended to equal 90 days. The collection statute is not extended for equivalency hearings. See IRC 6330 (e)(1).
For more information see IRM 5.1.9.3.6, Suspension of Collection Statute of Limitations, and Treas. Reg. § 301.6330–1(g)(3), ex. 1.
For requests to extend the CSED made prior to January 1, 2000 in connection with a pending offer prior to January 1, 2000, the CSED extension was affected by Treasury Regulation § 301.7122–1(f) (1960). Under this regulation the practice of the Service generally was to obtain from the taxpayer a waiver of the CSED for the period the offer in compromise was pending, while any installment of an accepted offer remained unpaid, and for one additional year thereafter.
For requests to extend the CSED made prior to January 1, 2000 in connection with a pending offer that extended the CSED beyond the original 10-year collection statute, a waiver of the CSED cannot extend the CSED beyond either December 31, 2002, or the original CSED, whichever is later,see section 3461(c)(2) (A) and (B) of the IRS Restructuring and Reform Act of 1998 .
For offers pending on or made after December 31, 1999, and before December 21, 2000, the collection statute of limitations is suspended by IRC 6331(k)(1) and (3) while the Service is prohibited from levying.
The Service is prohibited from levying and the CSED is suspended under the following provisions:
While an offer is pending with the Service,
For 30 days immediately following rejection of the offer for the taxpayer to appeal the rejection, and
If an appeal is requested within the 30 days, during the period while the rejection is being considered in Appeals.
CSED extensions for the period of time "while any installment remains unpaid" and "for one additional year thereafter" are eliminated. No days are suspended before December 31, 1999, or after December 20, 2000.
If a request for CSED extension was made on December 31, 1999 in connection with a pending OIC, the statute is extended concurrently under both RRA 98 section 3461(c)(2) and section 6331(k)(1) and (3).
The Community Renewal Tax Relief Act of 2000, effective December 21, 2000, amended IRC 6331(k)(3) and eliminated the suspension of the CSED while offers (and installment agreements) were pending.
The Job Creation and Workers Assistance Act of 2002, effective March 9, 2002, amended IRC 6331(k)(3) and reinstated the same CSED suspensions as described above with respect to both offers and installment agreements while levy is prohibited. This amendment suspends the CSED for the number of days on or after March 9 that an offer is pending, during the 30 days to appeal the rejection.
: An offer is rejected on March 4, 2002. March 4, 5, 6, 7 and 8 would not be suspended. The 30-day period for appealing the rejection starts on March 5 and ends on April 3. Of that 30-day period, the collection statute would be suspended starting on March 9 through and including April 3. If the taxpayer requests an appeal on or before April 3, then the collection statute will be suspended until Appeals sends the taxpayer a letter giving its decision.
Cases may be encountered where prior rules were in effect. For more information see IRM 5.8.10.7, Effect of Previous Offers on Collection Statute.
If only one party to a joint assessment files an OIC, then the CSED is suspended just for that person. The appropriate CSED suspension code must be input on IDRS to identify the specific taxpayer for which the offer applies. They are described below:
P = Primary
S = Secondary
B = Both
For requests to extend the CSED made prior to January 1, 2000, in connection with an installment agreement that extended the CSED beyond the original 10-year collection statute, the CSED waiver expires 90 days after the end of the period of the extension, pursuant to section 3461(c)(2)(C) of the IRS Restructuring and Reform Act of 1998.
For requests to extend the CSED on or after January 1, 2000 in connection with an installment agreement, the statute of limitations is suspended under IRC 6502(a)(2) for the period agreed to in writing by the Service and the taxpayer and for 90 days after that period expires.
Form 900, Tax Collection Waiver, is only executed in connection with the granting a partial pay installment agreement and only in certain situations. See IRM 5.14.2.2.3, Waiver Procedures for Partial Payment Installment Agreements. IRS policy dictates that a Form 900 be limited to no more than five years, plus up to one year to account for changes in the agreement.
Prior to July 2005, IRS policy permitted CSED extensions in conjunction with all installment agreements.
For an installment agreement request pending on or made after December 31, 1999 through December 21, 2000, with which there is no CSED waiver given, the collection statute of limitations is suspended under IRC 6331(k)(2) and (3) while the Service is prohibited from levying.
The Service is prohibited from levying, and the CSED is suspended under these provisions:
While the request for installment agreement is pending with the Service,
For 30 days immediately following rejection of the installment agreement request, and
If an appeal is requested within the 30-day period, during the period while the rejection is being considered in Appeals.
During the 30 days after the date of termination, and
If an appeal is requested within the 30-day period, during the period while the termination is being considered in Appeals.
No days are suspended under section 6331(k)(2) and (3) before December 31, 1999 or after December 20, 2000.
The CSED is not suspended while an installment agreement is in effect.
The Community Renewal Tax Relief Act of 2000, effective December 21, 2000, amended IRC 6331(k)(2) and eliminated the suspension of the CSED.
The Job Creation and Workers Assistance Act of 2002, effective March 9, 2002 amended IRC 6331(k)(3) and reinstated the same CSED suspensions as described above during the time that a levy is prohibited for both pending offers and installment agreements, and terminated installment agreements. This amendment suspends the CSED for the number of days on or after March 9 that an installment agreement is pending, during the 30 days to appeal the rejection, during a timely-filed appeal of the rejection, during the 30 days to appeal the termination, or during a timely-filed appeal of the termination.
An installment agreement is terminated on March 4, 2002. March 4, 5, 6, 7, and 8 would not be suspended. The 30-day period for appealing the termination starts on March 5 and ends on April 3. Of that 30-day period, the collection statute would be suspended starting on March 9 through and including April 3. If the taxpayer requests an appeal on or before April 3, then the collection statute will be suspended until Appeals sends the taxpayer a letter giving its decision.
An installment agreement is deemed terminated on the 60th day after the date of the CP 523 or Letter 2975, unless the taxpayer requests a CAP hearing challenging the proposed termination during the 30 days after the date of the notice
If a request for CSED extension in connection with a request for an installment agreement was made on or after December 31, 1999, and before December 21, 2000, or on or after March 9, 2002, the collection statute is extended concurrently under both section 6502(a)(2) and section 6331(k)(1) and (3). For CSED extensions given on or after December 21, 2000, and before March 9, 2002, only section 6502(a)(2) suspends the statute of limitations. For more information see IRC §§6159(a), 6331(k), 6502(a), IRM 5.14.2.2(4)b and c and IRM Exhibit 5.14.1-1, Input of Transaction Code 971 Action Code 043 and 063 for Pending and Active Installment Agreements.
Relief From Joint And Several Liability On Joint Returns/Innocent Spouse
Unless collection will be jeopardized by delay, collection by levy or proceeding in court against a requesting spouse is suspended if he or she makes a qualifying request under IRC 6015(b)or IRC 6015(c). Collection against a requesting spouse is suspended if he or she makes a qualifying request under IRC 6015(f) and the liability arose on or after December 20, 2006, or arose prior to December 20, 2006 and remained unpaid as of that date. For more information see IRM 25.15.1.8, Statute of Limitations on Collection.
The collection period is suspended from the filing of the claim until the earlier of the date a waiver is filed, or until the expiration of the 90-day period for petitioning the Tax Court, or if a Tax Court petition is filed, when the Tax Court decision becomes final, plus, in each instance, 60 days.
If a request for relief is made in response to collection due process procedures, collection activity is suspended and the collection period provided for by IRC 6330(e) for the period during which any administrative hearings, and appeals therein, regarding the levy are pending. The rules for suspension under IRC 6330 differ from IRC 6015. In general, the latest suspension of collection and the collection period should control, which may require analyzing the suspension under both IRC 6015 and IRC 6330 where relief from joint and several liability is requested as part of an IRC 6330 hearing.
If the requesting spouse signs a waiver of the restrictions on collection, the suspension of the period of limitations on collection against the requesting spouse will terminate 60 days after the waiver is filed with the Service, limiting the CSED extension to the period from when the claim was filed to the time the waiver was signed, plus 60 days.
A request for reconsideration is not a qualifying request for relief for purposes of Treasury Regulation §1.6015-1(h)(5), and does not trigger the restrictions on collection pursuant to section 6015(e)(1)(B) or the suspension of the collection period of limitation under section 6015(e)(2).
Taxpayer Living Outside the U.S.
The period of limitations on collection after assessment is suspended while the taxpayer is outside the United States if the absence is for a continuous period of at least six months per IRC 6503(c) .
To make certain that the Government has an opportunity to collect the tax after the taxpayer's return, the period does not expire (where the taxpayer has been out of the country for six months or more) before a minimum of six months after the taxpayer's return to the country. As the application of this provision can result in the CSED being suspended for a very long time, policies for the administration of this code section are now established.
Policies For Adjusting the CSED When Internal Revenue Code (IRC) 6503(c) Applies
These instructions are designed to promote procedural consistency in working International cases and to make statute suspension procedures, applying to Domestic and International taxpayers, more comparable. They apply to taxpayers who are presently abroad as well as to taxpayers who are currently in the U.S., but who were abroad for at least six consecutive months after the tax assessment date.
The period that the CSED is recalculated and updated will be more limited with respect to taxpayers who have cooperated with IRS to resolve their liabilities or with whom we have maximized the IRS's ability to collect.
A taxpayer will be considered "cooperative" if the IRS determined that the taxpayer has fully responded to the IRS and has provided full information to the IRS with respect to collection of the assessment. In such instances, the case may be resolved by a taxpayer entering into a formal installment agreement or a valid offer in compromise or with the case being closed as currently-not-collectible for hardship reasons with closing codes 24 through 32.
This policy does not apply to international taxpayers who have not resolved their liabilities and who are not cooperative. In those situations, where a taxpayer has been uncooperative or has not resolved the liability, the CSED will be recalculated and updated for the maximum amount of time allowed by IRC 6503(c) if the IRS determines that there is significant collection potential.
With respect to taxpayers who are currently outside the United States, and who have systemically loaded or manually monitored installment agreements or periodic payment offers in compromise or periodic payment offers in compromise, for which the payment schedule is up to 24 months, the maximum length of CSED recalculation is 16 years from the date of assessment.
Continuous levies for taxpayers with international addresses will be recalculated and updated for however many years the IRC 6503(c) provision allows if the taxpayers involved have not cooperated with IRS to resolve their liabilities.
For taxpayers with significant collection potential that have been out of the United States for a lengthy period of time, recalculate the CSED as necessary for the time anticipated to collect the liability up to the maximum time allowed under IRC 6503(c). Assets located outside the United States can count as significant collection potential. Although assets located outside the jurisdiction of the United States cannot usually be levied or seized, other collection tools may be available to reach them. See IRM 5.21.3, Collection Tools for International Cases.
Assets located in a country with which the U.S. has a mutual collection agreement may be seized or levied by the mutual collection country.
International taxpayers who are being reported as currently-not-collectible with the following closing codes:
• 03 (unable to locate),
• 06 (International), or
•12 (unable to contact)
may be subject to ongoing recalculations and updates. Again, a determination of significant collection potential should be made when determining how long the collection statute should be recalculated.
The collection statute should not be recalculated and updated for international taxpayers who have been reported as currently-not-collectible for hardship reasons (closing codes 24 through 32), except in rare instances where a mandatory follow-up date was set to determine if an asset had matured for collection potential.
Reasons For Recalculating the CSED For IRC 6503(c)
Reasons can be based on the following criterion (applied to the extent that the policies above allow):
A Form 433A that the taxpayer or power of attorney has signed stating the dates of residence outside the United States and Commonwealth Territories.
Any other written information from the taxpayer or power of attorney stating the taxpayer was outside the United States and Commonwealth Territories.
Oral statements by the taxpayer or power of attorney stating the dates the taxpayer was outside the United States and Commonwealth Territories so long as this information is clearly documented in the case history.
Tax returns consistently filed since the year of tax assessment with a foreign address (with recalculation and update of the CSED up to the date the taxpayer signed the return).
When you are not able to use one of the methods above to determine and verify the period the CSED is to be suspended, check data sources such as Accurint, credit report, IRP, third party testimony, etc., to determine whether a taxpayer has been outside the United States for a long period of time. Such sources may be used in later taxpayer or POA discussions to confirm the dates of foreign travel/residence; however, do not rely solely on these sources to justify updating the CSED.
If you are ultimately unable to communicate with the taxpayer or POA, you may be able to confirm that the taxpayer has been outside the United States with a government-based travel or residency source of information such as TECS Historical Travel Records, see IRM 5.1.18.14.8, TECS Historical Travel Information or Department of State records of registration with a U.S. Consulate in a foreign country. When a case has significant collection potential and the preponderance of information assembled at that point indicates being outside the U.S. for the time period in question, you can update the statute for that period.
CSED Suspension for Partnerships with Addresses Outside the U.S.
Per IRC 6503(c) the running of the collection statute is suspended for the period during which a taxpayer is outside the United States for a continuous period of at least six months. Per IRC 7701(a)(1) and (a)(14), the term "taxpayer" includes partnerships.
For partnerships with an address outside the U.S. see the If/Then table below:
there is no other evidence that a taxpayer was in the U.S. for a continuous period of at least six months the taxpayer's use of an address outside the U.S. for that time is sufficient to establish they were outside the U.S. for such time.
a partnership has an address outside the U.S. the CSED for partnership balance due accounts is suspended until the partnership returns to the U.S.
Determining that a partnership:
Is outside the U.S.
Has remained in the U.S. or
Has returned to the U.S.
may be more difficult for a partnership than an individual. Consult with Counsel to be sure you have sufficient evidence before recalculating a partnership's CSED.
Be prepared to discuss with Counsel the following:
Does the partnership own property within the U.S.?
Was the partnership formed or registered within a state?
Does the partnership have a resident agent?
Does the managing partner (general partner) reside in the U.S.?
Do the majority of partners reside in the U.S.?
Does the partnership earn a substantial amount of its income from activities within the U.S.?
It may not be beneficial to recalculate a partnership's CSED if there is no collection potential.
Only the partnership outside the U.S. has the CSED suspended under IRC 6503(c).
the partnership has an address outside the U.S. one or more of the partners are in the U.S. the CSED for the partnership taxes is still suspended under IRC 6503(c).
the partners owe individual taxes the partners live in the U.S. the CSED for the partner's individual taxes is not suspended under IRC 6503(c)
Procedures For Adjusting the CSED for International Taxpayers (IRC 6503)
Use Form 8620Statute Recalculation to request CSED updates based on the criteria established above. Because IRC 6503(c) automatically suspends the statute, there is no reason for the taxpayer to sign Form 8620.
Send Forms 8620 via secured e-mail to Centralized Case Processing (CCP) at the campus address to which input requests are sent.
Statute recalculations and updates for IRC 6503(c) must have managerial approval on Form 8620 or on ICS.
Form 8620 is not required for Balance Due modules active in ICS. IRC 6503(c) CSED updates can be made, with managerial approval, via ICS.
Document the case history with the following:
The sources checked to verify that the taxpayer resided outside of the United States, and
The steps followed to calculate the new CSED.
Combat Zone or Contingency Operation
Under IRC 7508 the deadlines for certain acts performed by either taxpayers and the Service are postponed when the taxpayer serves in:
An area designated as a combat zone;
A contingency operation designated by the Department of Defense;
A qualified hazardous duty area as defined by Congress; or
Direct support of military operations, as certified by the Department of Defense, in a combat zone, contingency operation, or qualified hazardous duty area.
The acts specified in IRC 7508 include :
Paying Income tax, Estate, Gift, Employment or Excise Tax, and
Collecting any tax.
Rev. Proc. 2007–56, or its successor, expands the list provided in the statute.
A deadline is postponed while the taxpayer serves in the area or operation and for any period of continuous qualified hospitalization from such service (limited to 5 years of hospitalization in the United States), plus 180 days after the last day of service in the area of operation or period of hospitalization. The deadline is also extended by the number of days of the filing season (i.e. the period from January 1 to April 15) that the taxpayer was in a combat zone, up to 105 days (106 in a leap year). See IRM 5.1.7.9, Accounts of Taxpayers Who Serve in a Combat Zone.
IRC 7508(e)(1) section 7508(a) does not postpone bankruptcy or receivership proceedings, jeopardy assessments, jeopardy levies, or the section 7429 proceedings that may follow these IRS jeopardy determinations, or Tax Court proceedings under section 6901 involving a transferee of the taxpayer (or spouse) who is serving in the combat zone or contingency operation.
The CSED is suspended from the entry date to the exit date plus 180 days. No additional dates are added to the CSED suspension for time served during a filing season.
Per IRC 7508(e)(3) the collection statutory period is not extended (even if a deadline is postponed) during any period of continuous qualified hospitalization as a result of injury received while serving in the combat zone or contingency operation and the following 180 days. It is not clear that the Tax Court proceeding after a jeopardy assessment is postponed under section 7508.
The combat zone or contingency operation freeze code suspends the CSED and can be set in two ways:
Processing of a tax return where the taxpayer has written "Serving in Desert Storm/Shield, Bosnia, former Yugoslavia, Allied Force, Afghanistan, or Enduring Freedom."
Manual input of Transaction Code 500 with Closing Code 52 for the Desert Storm Combat Zone, Closing Code 54 for Bosnia/Former Yugoslavia or Allied Force, or Closing Code 56 for Afghanistan or Iraqi/Enduring Freedom. For more information see IRM 5.1.7.9.3, Combat Zone Freeze Codes.
Once the a taxpayer has been in a Combat Zone the "-C" freeze remains on the account for historical purposes, even with accurate entry and exit dates.
Research IMFOLI for the Combat Indicator on line 11.
Combat indicator is "1" the taxpayer is still serving in a combat zone and collecting or assessing tax is prohibited.
Combat indicator is "2" the taxpayer is no longer a combat zone participant, proceed with the collection investigation.
There may be occasions when a taxpayer in an active combat zone either wishes to make a payment or wants to have a return assessed (for example to obtain EITC). Process the return or payment and advise the taxpayer that the collection and assessment statutes will continue to be suspended
Military Deferment
Under the Service Members Civil Relief Act of 2003 (cited as 50 USC. §4000) the collection of any income tax due from any person in the military service, whether falling due before or during military service, may be deferred up to 180 days if ability to pay the tax is materially affected because of that person's military service. The CSED is suspended during the taxpayer's military service and for an additional 270 days afterward.
A military deferment suspends the CSED. The Transaction Code 500 with Closing Code 51 identifies a military deferment. For more information see IRM 5.1.7.12.1, Military Deferment Procedures.
5.1.19.3.10 (04-26-2018)
Wrongful Levy (Seizure)
A wrongful levy suspends the running of the period of limitation on collection pursuant to IRC 6503(f)(1). The collection statute is suspended for a period equal to the period from the date property is wrongfully seized or received to the date returned under IRC 6343(b) or the date on which a judgment under IRC 7426 becomes final, plus an additional 30 days. Definer code 08 is used with TC 550.
The suspension is only applicable to an amount equal to the amount of money or the value of the property returned. For more information see IRM 5.10.6.15, Wrongful Seizure - Payment of Claims After Sale.
Wrongful Lien
A wrongful lien suspends the running of the period of limitations on collection. Under IRC 6503(f)(2) the collection statute is suspended from the date any person becomes entitled to a certificate of discharge of lien under section IRC 6325(b)(4) until the earlier of the earliest date on which the Service no longer holds any amount as a deposit or bond under section IRC 6325(b)(4) or the date on which a judgment under section IRC 7426(b)(5) concerning the amount deposited or used as bond, becomes final. Definer code 08 is used with TC 550.
Where the period of limitations is suspended under this provision, it is suspended only for the value of the interest of the United States in the property plus interest, penalties, additions to tax, and additional amounts attributable. For more information, see IRM 5.12.10.3.5.5, Suspension of the Running of the Statute.
Taxes assessed on Form 706U.S. Estate (and Generation-Skipping Transfer) Tax Return, are allowed various special elections under the Internal Revenue Code that allow for deferral of payment of estate taxes due. Under IRM 6503(d) the CSED is suspended for the period of any extension of time for payment that is granted under section 6161, 6163, or 6166. See also IRM 5.5.7.6Collection Statute Expiration Date.
The two code sections commonly used to defer payment of estate tax due are sections, IRC 6166 and IRC 6161. Estates must meet specifications outlined in the Code in order to qualify for these payment deferrals.
IRC 6166 generally allows for a five-year deferral and annual installment payments over a 10-year period. TC 488 (or status 14) is input on IDRS to identify accounts that may have been granted a payment deferral under IRC 6166. Generally the CSED is extended for the period of time between the TC 488 date and TC 489 date (the time period in status 14), which reflects reversal of the allowance of this special election. IRM 5.5.7, Collecting Estate and Gift Tax Accounts, provides additional information on collection of estate tax accounts and the CSED.
IRC 6161 allows an extension to pay estate taxes for up to 12 month increments for a maximum of 10 years for taxes reported on the return and a maximum of four years for amounts determined as a deficiency . TC 468 is input on IDRS to identify accounts that may have been granted additional time to pay estate taxes due under IRC 6161. Generally the CSED is extended for the period of time between the TC 468 date and the TC 469 date, which reflects expiration of the extended time to pay. IRM 5.5.5, Processing Estate and Gift Tax Extensions, provides additional information on IRC 6161 accounts and the CSED.
An extension to pay under IRC section 6161 may be requested on annual installment payments deferred under IRC section 6166. If granted the additional period of time allowed to pay the installment payment should be added into the CSED calculation.
CSEDs should always be checked when working estate tax accounts. The Advisory Estate Tax group can provide assistance with proper calculation of the CSED.
The tax liens under IRC 6324(a) and IRC 6324(b) expire exactly 10 years from the decedent's death or the date of the gift, respectively, whether or not any action for the collection of such tax has been commenced or the CSED under IRC 6502 remains open.
Taxpayer Assistance Order (TAO)
IRC 7811(d) and the accompanying regulations provide that if a taxpayer submits a Form 911Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), the statute of limitations on collection and/or assessment will be suspended beginning on the "Taxpayer Advocate Received Date and ending on the TAS decision date. See IRM 13.1.14.3.1, Period(s) Suspended.
Due to systemic programming limitations, the Commissioner decided in November 2003, that Taxpayer Advocate Service (TAS) does not have to input the appropriate IDRS codes to reflect the suspension of the statute of limitations under IRC 7811(d). The program limitations are still in effect. Therefore, IDRS codes are not input to show the correct suspension periods for IRC 7811(d) at this time. See IRM 13.1.14.1, Introduction to Suspension of the Statutes of Limitation Under IRC§ 7811(d).
Enforcement Of The Two-Tier Tax Scheme
Under IRC 4961(c) the collection statute of limitations to collect second-tier taxes is suspended while levy and proceeding in court are prohibited to collect second-tier taxes. Levy and proceeding in court are prohibited if within 90 days after the second-tier tax is assessed the first tier tax is paid in full, a claim for refund is filed and denied, and a suit for refund is filed within 90 days after the refund claim is denied. See IRM 7.27.15.3.4, Enforcement of the Two-Tier Tax Scheme. The prohibition lasts during the timely filed action until a judgment becomes final and during a later supplemental proceeding under section 4961(b) (after the refund suit judgment becomes final) until the determination therein becomes final. If an action is not filed within 90 days after the refund claim is denied, levy and proceeding in court are prohibited until the end of the 90-day period. Levy and proceeding in court are prohibited from the assessment of the second-tier tax until the end of the 90-day period if the first-tier tax is not paid in full or a refund claim filed within the 90-day period.
Substitute for Return
When a taxpayer fails to file a timely income tax return or files a false or fraudulent return, the Service may execute a return under the authority of the IRC 6020(b) and make an assessment pursuant to deficiency procedures. If the taxpayer fails to respond to the notice of deficiency, the Service makes a deficiency assessment. The Service may also make a deficiency assessment if the deficiency is upheld by the Tax Court. Upon that assessment, the 10-year period of limitations on collection begins per IRC 6502(a)(1).
If the taxpayer later files their own "original" return showing a tax liability smaller than the assessed liability, and that return is accepted by the Service as filed, the deficiency assessment should be abated to show the amount of tax reflected on the taxpayer's return. The original CSED date remains intact.
If the taxpayer's "original" return reflects more tax than that assessed from the notice of deficiency based on the section 6020(b) return, then an additional assessment is input for the increased amount. In this scenario, the original CSED remains intact and a second CSED will be systemically established based on the additional assessment.
CSED Payment Application
Apply payments to the balance due module with the most imminent CSED first. This includes proceeds from seizures, levies, installment agreements and other undesignated voluntary payments.
The CSED reflected on IDRS or ICS may not be correct due to simultaneous actions suspending or extending the CSED.
A module for a later period may have a more imminent CSED than the CSED for earlier periods. Apply the payment to the period with the earliest CSED on an assessed liability.
Do not solicit voluntary payments on accounts barred by statute. If a taxpayer makes a payment on an account barred by statute, inform them that the payment is not required and ask if they wish to make the payment or have it returned to them. The taxpayer must be advised that the payment is purely voluntary and will be treated as a gift to the U.S. Treasury. If the taxpayer's intentions cannot be ascertained, return the payment to the taxpayer.
Proceeds from the sale of assets seized prior to the expiration of the statute can be applied after the date of expiration. The affected modules require that Transaction Code (TC) 520 Closing Code (cc) 80 be input. Any outstanding balance will be closed using TC 530 cc 05 after the application of sale proceeds and after the statute expires.
Proceeds received as a result of a levy that was served prior to the CSED may be applied to the expired module(s).
In some instances penalties may have a different CSED apart from any other assessment on the module.
Imminent CSEDs
An imminent CSED is any CSED with 12 months or less remaining on the collection statute.
"When a case/module is received with a short CSED (less than six months remaining on the CSED) which has been erroneously assigned, it may be appropriate to request shelving of the short CSED module(s). Consult with your group manager.
Managers should see IRM 1.4.50.9.1.1, Shelving Erroneously Assigned Cases/Modules.
With situation specific guidance from Headquarters, managers may close imminent statute cases or modules issued to their hold files with less than six months on the CSED by routing certain cases or modules to an ICS/Entity Quality Analyst (IQA) for CNC closing. This temporary limited use of the Transaction Code 530 with Closing Code 39, requires Headquarters guidance. When such guidance is issued, it will list the case criteria and specific actions required and will be referred to in the ICS case history by the group manager. An erroneously assigned case is one that is delivered inadvertently. A case is not considered erroneously assigned solely because it was delivered to the Group Designation Hold File with less than six months on the CSED on one or more modules.
Imminent CSED modules intended for an ACS project are inadvertently routed to GM hold files.
A system conversion leads to the erroneous assignment of imminent CSED cases to GM hold files.
Programming errors result in the assignment of low risk imminent CSED cases to GM hold files.
A case/module is not considered erroneously assigned because the case bypasses both ACS and the queue and are assigned directly to ICS. See IRM 5.1.20.3.1, Cases that Bypass ACS and the Queue that go Directly to ICS.
A case/module is not considered erroneously assigned when a case is transferred from ACS where the taxpayer needs contact. These cases bear Priority 100, and Sub Code 601, 602, 603, or 604.
Field Collection managers and employees are responsible for verifying that imminent CSEDs are correct.
Failure to properly identify and appropriately work imminent CSED accounts can result in an unnecessary loss of revenue to the government.
Field Collection employees must work imminent CSEDs timely as priority cases.
Monitoring Imminent CSEDs
You are responsible for monitoring any imminent CSEDs in cases assigned to you. Some of the various ways to do this are:
ENTITY queries
ICS generated reports
ICS Case Summary screens display the earliest CSED for the case
ICS generates notifications at pre-set intervals prior to CSED expirations, starting one year prior to expiration
Working Imminent CSEDs
When working imminent CSEDs it is recommended the imminent CSED be verified to prevent enforced collection after it has expired. Verification includes reviewing the tax module for suspending event irregularities that potentially create an inaccurate CSED, and may require a manual computation to correct. Refer to IRM 5.1.19.1.1.4(a-d). If verification and/or manual computation concludes the CSED has already expired refer to IRM 5.1.19.1.1.4 (d-f). Request the input of TC 534 to write-off the expired balance. Select ICS template Form 3870- Other Assessment Request to CCP (Philadelphia). Refer to IRM 5.1.19.5.4.1, Expiration of the Collection Statute for Fewer Than All Assessments, and IRM 5.16.1.2.2.3, Master File Partial Statute Expiration.
Newly received imminent CSED accounts should receive taxpayer contact as soon as possible.
Timely follow-ups should be made and there should be no lapses in case activity.
Imminent CSED accounts sometimes include modules that do not have imminent CSEDs. It is important that all modules are worked appropriately. However, low dollar imminent CSED accounts should not receive undue or excessive attention simply because the collection statute is imminent.
Cases should not be closed with an inappropriate Currently Not Collectible (CNC) closing code merely because an imminent CSED is about to expire on one or more modules. If an investigation has been completed prior to the expiration that shows the account to be truly uncollectible, based on the facts of the case, all modules should be reported as such under the appropriate CNC closing code as directed in IRM 5.16.1, Currently Not Collectible.
Documenting Imminent CSEDs
Upon receipt of an imminent CSED module, or when CSED(s) become imminent, discuss with your group manager the imminent CSED(s) during the first Collection Consultation (CC) following receipt. Discuss and agree on the most appropriate plan of action based on the facts of the case.
The group manager will document the initial plan of action in the case history during the CC. In subsequent CCs or as facts warrant, the RO will keep the group manager advised of the progress of all imminent CSED modules.
If a case is received with 120 days or less left on the CSED, without delay make an immediate appointment with your group manager. The RO and manager will discuss the case as an ad hoc CC, and the GM will document the initial plan of action in the case history during the ad hoc CC.
Expiration Of A Collection Statute
If all appropriate case actions have been taken without resolving the imminent CSED module prior to expiration, it may be permissible to let the collection statute expire in inventory with the group manager's prior concurrence.
Document the case history with a summarizing statement that contains the specific MFT, Tax Period, Amount, CSED and facts to support the decision prior to statute expiration.
The group manager will review the summary and case history. If the group manager does not concur, the group manager and revenue officer will discuss and document a new plan of action.
Expiration of the Collection Statute for Fewer Than All Assessments
When the CSED has expired for an assessment but not all assessments, request input of TC 534, Expired Balance Write-off, for the assessed amount(s) related to the expired CSED. Select the ICS template Form 3870- Other Assessment Request to CCP (Philadelphia). The module will adjust for the expired assessment resulting in an accurate balance due computation. See also IRM 5.16.1.2.2.3, Master File Partial Statute Expiration.
Collection Statutes That Expire Without Prior Approval
If a collection statute expired without the group manager's prior concurrence or due to inappropriate case actions, enter a statement in the case history addressing the reasons why the statute expired. The statement should include any unusual or mitigating circumstances.
The group manager will review the summary, case history, and any other relevant information to determine if further administrative action is warranted, and whether disciplinary action is appropriate. The group manager will prepare a memo to the territory manager detailing why the CSED expired, why further administrative action is or is not warranted, and to include discipline if appropriate.
The territory manager will review the memo and determine if it should be forwarded to the area director for recommended potential disciplinary action.
If the collection statute expires on a Bal Due, non-field other investigation (NFOI), or any other open module in the control of another function, e.g., Area Counsel, Appeals, etc., then advise the manager and document the circumstances of the expiration in the case history.
Removing Expired Statute Modules From Inventory
Statute expiration will normally generate a TC 608 credit to zero out a module within several cycles; therefore, it is not necessary to prepare a Form 53 to report an expired CSED account in most instances.
The TC 608 can post up to two cycles prior to the actual statute expiration date.
In some instances, such as non-master file and filing a suit, it will be necessary to prepare a Form 53 using closing codes 04 or 05. For more information see IRM 5.16.1.2.2, Statute Expiration.
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Page Last Reviewed or Updated: 07-Feb-2020