JM 6-7.430
IRS Advisory Services personnel are specially trained in collecting taxes. The local Advisory Services staff also has access to financial data that is contained in tax returns the judgment debtor may have filed after the United States obtained the judgment. Assistant United States Attorneys may find this information useful in judgment collection efforts.
The United States Attorney’s Office should request that the IRS Advisory Services verify any financial statement that a taxpayer submits in connection with an offer to compromise a judgment or in response to a request for financial information.
[updated April 2018]