IRS Forms and Notices Used in Federal Tax Procedure Matters

• Author: W. Patrick Cantrell
• Pages: 457-473

457

APPENDIX B

IRS Forms1 and Notices Used in

Federal Tax Procedure Matters

Form No. Form Name I.R.C. § Explanation

23C Assessment certificate 6201 Now replaced by computer-

generated RACS 006

53 Currently not collectible

(CNC)

6301 Internal IRS use only by revenue

officers

56 Notice of fiduciary

relationship

6903, 6036 For use by trustees, executors,

etc.

105C Claim disallowance 6511(a) Notice of claim disallowance,

usually because it’s untimely

211 Informant reward

application

7623 For use by whistleblowers; see

also publ. 733 and Form 3949A

231 General power of attorney

to negotiate check drawn

on U.S. treasury

6695(f) Where TP is unable to do so

369C Response to request for

penalty abatement

6651 Usually denies the request

393 FOIA exemptions 6103

433-A Collection information

statement (CIS)

7122(d) Use 433-B for entities; use 433-A

(OIC) for OIC cases

433-A

(OIC)

Collection information

statement

7122(d) Used by wage earners & self-

employed persons in OIC cases

433-B Collection information

statement

7122(d) Don’t use for sole

proprietorships

(continued)

1. Access http://www.irs.gov to download and print government forms. However, government

internal-use only forms are not available on this website.

458 APPENDIX B

Form No. Form Name I.R.C. § Explanation

433-D Installment agreement

payout agreement

6159 May be signed by a representative

under POA

433-F Collection information

statement

6159 Simpler version, used mostly by

wage earners

433-G Direct debit IA 6159 Automatic bank draft for

installment payments

433C Collection

acknowledgment of

information

6301 Notification of resolution of

collection matter

531, or

531-T

Deficiency notice 6212(a) Statutory notice of deficiency;

contains last date to file petition

with Tax Court

538 (SWR) Examiner activity record

[case history]

7602 Daily record of activity on each

particular case; filled out by RA

544C Collection

acknowledgment

6301 Notification of resolution of

collection matter

656 OIC, doubt as to

collectibility

7122 $150 filing fee; 20% down payment

required if lump sum offer

656-A OIC, additional basis 7122 Attach to 656; for use in

economic hardship cases

656-B OIC booklet 7122 Offer in compromise booklet

656-L OIC, doubt as to liability 7122 For doubt as to liability offers; no

$150 user fee required

656-PPV OIC, partial payments 7122 Voucher can designate where

payments are to be applied

667 Currency & banking data

base

7602 National base of bank account

info, sorted by SSN & EIN,

available to RAs

668-A Notice of levy 6331 Issued to banks; shows type of tax

& periods; bank holds funds for 21

days before releasing to IRS

668-B Notice of levy 6331 Sent by IRS to banks, etc.

668-D Notice of release of levy 6343 Levy release; ACS (not TAS) can

issue these

668-F Lien refiling notice 6325(a) This form, used to refile a lien,

is not self-releasing; IRS must

manually release it

668-W Notice of wage levy 6331(e),

6334(d)

Served on employer; continuing

in nature

668(Y) Notice of federal tax lien 6321 Notice of federal tax lien filed

with county clerk; shows periods

of liability