A judgment case should be closed by the United States Attorney’s office whenever current financial information reveals that the present and future prospects of collecting a substantial amount are outweighed by the expenditure of money and resources required to keep the case in an open status. The transmittal letter to the agency closing the case as uncollectible should1) advise the agency that if the debtor’s financial situation improves or an enforcement action becomes practical, the agency shall re-refer the case to the United States Attorney for legal action; 2) inform the agency of the date on which the judgment lien will expire and request that the United States Attorney be notified in writing six months prior to that date if the agency wishes to have the judgment lien renewed; and, 3) remind the agency to notify the United States Attorney’s office if the agency writes off the debt and issues a 1099 or if the debt is paid in full. Upon receipt of notification from the agency that the debt has been written off or paid in full, the United States Attorney’s office shall release any liens filed against the debtor’s property.