page5AX)-16
(6-12-87)
RetumProcedures
5200Delinquont
refusalto file underthe provisionsof the Internal RevenueCode.
52833
6-10.4e)
Summons Followtp Action
lf the talpayordo€snotcomplywithth€ summons, the RevenueOtficershouldpreparea
Form 4443,SummonsReferral.See IRM
52(121(14\.x.
(4) In instanceswhere the delinquenttaxpayerhasturnedths recordsov€rto a tax practitionerfor preparationand completionof the
retum(s),the Collec'tion
employeewillcontinue
to look to the taxpayerfor liling compliance
5290 (rr-rs+)
exceptwlrerepowerof attorneyhasbeen given
Rcfucd to Flle-lRC 602qb)
to the practitioner.
Asrecrrnent Procedurc
5282 eeant
SubeequcntAcUvlty
(1) Generally,IMFcaseswhereno retumhas
been secured and Policy Statemsnt P-5-133
does notapply, the Collectionfurrtion employee have the following alternatives:
(a) Refend to th6 Critnlnal lrwestigation
Division.eo€ IRM 52(10)1;
(b) Summons,see'lRM5283:
(c) Referralto Examination.
see IRM
52(10)2;or,
(d) Refenalto SubstiMe for ReturnUnit,
ses IRM 52(10)5
(2) Refuealto file employmentandexcisetax
retum(e) should be proceseed by Collection
under IRC 8O2O(b)procedwes.
528i1 rrr-rs+st
SummonrProcodures
5283.1(rr-rs-es)
Procsdursa
RevenueOlficersshouldreviewthe summonaproc.edures
providedin IRMSZ02)0and
Chapter6OOof IRM 57(16)0,LegatReference
Guidefor RevenueOtficers.
5283.2 (rr-18-a5)
Ta:tpaycrRcrponre to Summons
(1) Accopt lhe return(e)when a taxpaysr
presents tho retm(8) cofipl€ted and sQned.
(2) lf ttn retum(8)hagnot beenpropareq th€
RevenueOfffcerwill prepareth€ rehrm(s)if the
taxpayefs re@rds are such that the skllts of a
Rwenue Agentor To<Auditorare not required.
(3) tf the rocordspresentedby tfre tarpayer
are Buc{tthat the ekllleof a FlorenueAgent or
Tor Ardltor ars required,the Examinationpereon de$gnated to be on Btandbyshould be
contact€d.
5A8r
5291 trr-rs-eor
Scopc
'th€ precodure
appliesto €mpldyrn€nt,
O)
o<cis€ and partnershiptax r€tums. Generally,
th€ lollowing rsturns wlll b€ involved.
(a) Form940, Employer'sAnnualFederal
Unemployrnent
Tax Rettrm;
(b) Form941,Employer'sQuartedyFoderal Tax Return;
(c) Forrn 942, Employ€r'sQuart€rlyTax
Returnlor HouseholdEmployees;
(d) Form943,Employar's
AnnualTaxReturn lor AgriculturalEmployees;
(s) Form11-8,Sp€cialTax Retum+aming Devices;([he Rwenue Act of 1978,P.L.
gamingde95400 repealedthecoirFop€rated
vice tax etfective June 30, 1980.Therefore,
Form 11-8 is not requiredfor gamingdevices
afterJune30, 1980.Theseproceduresareprovided to cover delinquentsituationsprior to
June30,1980.)
(Q Form720,QuarterlyFederalExciseTax
Retum
(g) Form2290,FederalUseTaxReturnon
HighwayMotor Vehic,les:
(h) Form CT-1, Employer'sAnnual Railroad Retirem€ntTax Return.
(i) Form 1065.U.S.PartnsrshipRoturnof
Income.
6292 t*rz-at
General
(1) Rwenue oflicars.ACS and CSFmanagers, GS-9 anclabove,areauthorizodto execute
r€turnouMer IRC 6O20(b).
(2) Wh€nthe taxpayeris contact€d,the Collectionemployeewill set a specific datefor liling
and s€cxJresuffici€ntinlormation8o that an
accrrraterotumcan bo preparedil thetaxpayer
MT 5200-14 'fails to file by the specifieddate.
lR Mand
III- 16
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