This program matches federal tax delinquent accounts against a database of Alaskan residents eligible to receive the dividend. IRS will send you a notice prior to levying the dividend, giving you an opportunity to appeal the proposed levy. For assistance, the notice refers you to call or Employers, financial institutions, and others may receive an IRS levy.
This page has information to help you comply with the levy. Information About Wage Levies Wage levies are continuous and a portion of your wages is exempt from levy. Learn more about wage levies here. Learn more about bank and similar levies here. A levy is different from a lien.
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This table is a matrix that displays what types of federal payments are levied in the FPLP; what levy type code is displayed under Miscellaneous Field TC AC , or ; what account TINs are matched against the payments; and the levy percentage of the payment. All balance due modules of an entity that has one or more of the following codes in any balance due module or in the entity, will be systemically reversed out of or excluded from the FPLP:. A balance due module that has one of the following, will be systemically reversed out of or excluded from the FPLP :.
The value for position 13 identifies whether BFS matches a record for the taxpayer or if funds were levied:. The "Miscellaneous Field" literal may or may not display a 3 character "suboffice code" to the salary paying agency SPA. Please click here for the text description of the image. Home IRM Part5 5. Part 5. Collecting Process Chapter Notice of Levy Section 7. Automated Levy Programs. State Income Tax Levy Program. Federal Payment Levy Program. Levy Authority and Background.
Note: Exhibit 5. Delegation Authority. Third Party Notification. All modules moving into Status 22 ACS are systemically blocked. Note: Modules that are placed in certain ACS inventories will be systemically unblocked.
Module reversed out of FPLP. Reverses TC AC Also reverses TC AC , , Reverses TC AC - systemic or manual. The DLN displays the federal agency source; the type of federal payment and that a match is found. The "Miscellaneous" field may display more federal agency source codes. Federal payment match posted in error. TC AC does not display. FPLP levy is released. Module is removed from the FPLP.
Reversal TC AC does not display. Subsequent TC to follow. The DLN displays the federal agency source; the type of federal payment and that a levy hit was found. Federal payment levy hit posted in error. Note: Although a taxpayer may never receive a federal payment, their tax module may still meet the selection criteria and will be transmitted to BFS to search for a possible future match. Note: If a module is selected, it remains in its original MF collection status.
Do not confuse this module value with the entity value of FMS CD:1 described in the previous paragraph.
Note: For joint income tax liabilities on the IMF, even if the match is only on one of the spouses, both spouses will be issued the CP 90 notice. Note: On joint income tax liability accounts, the matched spouse's SSN will receive their own CP 91 with a copy going to the joint spouse. These notices are mailed certified, and display the ACS contact information.
Note: If TAS has an open case and requests a collection hold on the account, it may be necessary to block or release the FPLP until a resolution is reached. BFS Notice to Taxpayers. Example: Taxpayer E. Example: Revenue Officer I. Example: Revenue Officer T. Example: Taxpayer K. Example: In cycle , Revenue Officer B.
Example: Revenue Office Pike has been waiting for financial documents from his taxpayer, along with other internal case investigation information. Note: Since these examples explain timing situations, note that the Master File posting cycle calendar date indicated is a Monday. Example: Taxpayer D. Example: Taxpayer I. Caution: Since the BFS database is updated weekly with the current taxpayer information from the Master File, the "rescind" action by the FPLP coordinator will only last until the database is updated again, which is usually the following week.
Requests for FPLP levy rescinds must be input within one 1 workday from receipt. The FPLP coordinator is not responsible for authorizing the levy release. National Security Reasons. Reminder: As discussed in IRM 5. Note: In situations where the levy was released due to a finding of economic hardship or because the taxpayer entered into an installment agreement, the levied payment may be returned to the taxpayer subject to the nine month look-back period stated in 2 ; generally, it is in the Government's best interest to do so.
Example: Taxpayer J. Municipal Tax Levy Program. Reminder: Employee salaries. Other tax periods or employment tax period after January may be selected.
Example: Office of Personnel Management: It displays what type and how much Federal payment was expected and the IRS account information to where the portion of that Federal payment was applied. Page Last Reviewed or Updated: Sep Share Facebook Twitter Linkedin Print.
AC Module selected for FPLP. AC may be manually input. Module blocked from FPLP. CDP notice not mailed. FPLP account will be posting a levied federal payment. TC DPC 18 or FPLP designated payment code. Not selected into the FPLP, but at one time was included. OPM federal retirement income. RRB benefits retirement annuity except Tier 2.
Federal employee salaries. Cutoff dates vary; payments may be processed up to 30 days prior to payment date depending on invoice terms. OPM Federal retirement income.
Cutoff dates vary; payments may be processed up to 30 days prior to payment date. Architectural and Transportation Barriers Compliance Board. Chemical Safety and Hazard Investigation Board. Grain Inspection, Packers, and Stockyards Administration. National Telecommunications and Information Administration. Bureau of Alcohol, Tobacco, Firearms and Explosives.
Utah Reclamation Mitigation and Conservation Commission. Railroad Retirement Board Reminder: Employee salaries. Office of Personnel Management Reminder: Employee salaries.
AB1 through AB6. Defense Facilities Nuclear Safety Board paid allowances, not salaries. Commission for the Preservation of American's Heritage Abroad. Morris K. Barry M. Goldwater Scholarship and Excellence in Education Foundation. Department of Health and Human Services and its agencies. Unreversed TC or CZ indicator 1. Military deferment or Combat Zone. Unreversed TC or - minus Z Freeze.
Unreversed TC CC 24— Unreversed TC CC Unreversed TC AC Unreversed TC Collateral Agreement pending or approved. Unreversed TC AC , , Unreversed TC all CCs. CDP on filed lien or intent to levy with Appeals Office. Unreversed TC with a defined CC only.
Taxpayer claim or adjustment to return is pending. Taxpayer is a Federal Government agency. Taxpayer files CDP request levy or lien or combo. Taxpayer files CDP request levy or combo.
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