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File cabinet pro 3.9.212/21/2023 The revenue officer must determine how many assisting employees will be needed, how the property will be inventoried, what equipment will be necessary, whether all necessary forms have been prepared, the need for a consent or writ, arrangements required for the transportation and storage of the assets, and whether an armed escort will be required. Coordination with the PALS is required at this point to facilitate personal property custody transfer. See IRM 5.10.1.2(3), Overview, regarding the step by step seizure and sale procedure listing on Form 13360, Seizure and Sale Checklist, for use by revenue officers and PALS.Īfter securing approval for the seizure, the revenue officer must determine when the seizure will be conducted. The revenue officer should take the time to address any questions the taxpayer has regarding his or her rights (see IRM 5.10.3.10, Management Review Process and Taxpayer Appeal Rights for additional information on taxpayer rights during the seizure process). The revenue officer should explain that the purpose of the visit is to seize the taxpayer's assets located on the premises. The revenue officer and assisting employee(s) should enter the public portion of the premises, identify themselves by presenting their credentials, and speak with the rightful occupant. The revenue officer must check IDRS prior to conducting the seizure to confirm that there have been no changes to the status of the taxpayer's account, such as bankruptcy filings, adjustments, or credits that would cause the seizure action to no longer be allowable or warranted. For personal property, coordination with the PALS before, during, and after the seizure is essential to ensure an orderly custody transfer.
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