Resolution Talk-Offs Effective Date: Pending IRS This job aid provides a suggested call flow for negotiating payments as well as follow-up calls for collectors working the IRS Contract. Important Notes:  The Call Recording Disclosure (CRD) should be stated at the beginning of the call, prior to any FTI being discussed (including authentication). Taxpayers who are in business as sole proprietors must be in compliance with both individual and business filing requirements. In regard to joint accounts, only the spouse you are speaking with is responsible for filing his/her delinquent return. If there IS a TDI (Tax Delinquency Indicator): If there is NOT a TDI (Tax Delinquency Indicator): You must address this prior to proceeding with negotiating a payment arrangement. See Accounts with TDI. Move forward to Negotiating Payments. Negotiating Payments Request for Balance If after authentication and providing required disclosures, the taxpayer is not disputing the balance, and doesn’t claim special handling circumstances, proceed with payment negotiation. “We would like to help resolve the outstanding balance. Your balance of $________ is due in full today. How can I help you resolve your account today?” Let the taxpayer respond “Is it possible for you to make a partial payment of your balance today?” Let the taxpayer respond If yes: Proceed with identifying the date of expected payment(s)/monthly payments and provide the payment options. “Is it possible to pay the balance in full within 30 days?” Explain the advantages of paying in full, advise of penalty and interest continuing to accrual. Suggest that liquidating assets or borrowing money may be advantageous. If the taxpayer declines the option you are currently offering, proceed to the next option until a resolution can be met. Give the taxpayer ideas on where/how to borrow. Money Sources     Borrowing against 401k Employer Loan Credit Union Credit Card     Cosigner Family/Friends Stocks Bonds    Bank or Finance Company 2nd Mortgage CD’s If yes: Proceed with identifying the date of expected payment(s)/monthly payments and provide the payment options. “Is it possible to pay the balance in full within 120 days?” Let the taxpayer respond. If yes: Proceed with identifying the date of expected payment(s)/monthly payments and provide the payment options. Job Aid Note: Printed copies of this document are for reference only. The current approved version of this document may be obtained from Collect Net. Org: 10/5/2016 Rev: 3/2/2017 1 Resolution Talk-Offs IRS Effective Date: Pending Determining the Payment Arrangements “Is it possible for you to commit to a monthly payment arrangement? How much are you prepared to pay monthly?” Let the taxpayer respond. If the taxpayer indicates they would like to enter into a payment agreement, proceed with negotiating an arrangement that pays off the balance in the least amount of time based on the following guidelines:  Full payment is made within the CSED or 7 years, whichever is less  Taxpayer is in full compliance  The assessed tax, penalty, and interest is less than or equal to $100,000 Once the taxpayer agrees to the monthly payment amount, proceed with required disclosures.  Provide methods of payment (see payment methods job aid), including mail in information  Explain that extra payments or higher payments can be accepted at any time  “Payment will be applied first to tax, then penalties, then interest. In instances of multiple tax years, the payment is applied to the earliest tax year  All future returns must be filed and the tax due paid  Any future tax refunds will be applied to the balance (these do not take place of the monthly payment due)  (Read this only if recurring payments are set up): A letter confirming your agreed terms will  Penalties and interest continue to accrue  You must continue to make an on-time monthly payment until the balance is paid in full  If more than three missed payments, within a rolling twelve-month period occur, the arrangement will be terminated  We will transfer the account to a payment specialist who will make reminder calls and send letters prior to the next due date as well as follow up on any missed payments” be sent to you If yes: Proceed with identifying the date of expected payment(s)/monthly payments and provide the payment options. If the taxpayer’s proposed payment does not meet the above payment arrangement requirements, solicit one voluntary payment from the taxpayer, and return the account to the IRS. Inform the taxpayer that alternative collection resolutions are available through the IRS at www.irs.gov. Will add link to calculator once completed. Job Aid Note: Printed copies of this document are for reference only. The current approved version of this document may be obtained from Collect Net. Org: 10/5/2016 Rev: 3/2/2017 2 Resolution Talk-Offs IRS Effective Date: Pending Accounts with TDI “[TAXPAYER], prior to discussing further arrangements, it shows you have a delinquent tax return from [ PERIOD]. In order to enter into a payment arrangement, this return must be filed and paid in full.” If the taxpayer states they are unable to fully pay the tax due, advise them they can include this in their arrangements once it is filed. If the taxpayer indicates they do not have the required information to file the return: If the taxpayer indicates they have already filed the return:  Refer the taxpayer to www.irs.gov “get transcripts” or offer to mail form 4506-T to the taxpayer who does not have access  Advise the taxpayer to follow the instructions on the form to request wage and income information  Instruct taxpayer to file delinquent tax returns using information contained in the transcript o Tax returns should be sent to the IRS mailing location listed in the 1040 instructions  Advise the taxpayer we will monitor the account until the return posts and will follow up with them to continue with resolution  Obtain information on when, where, and under what TIN the tax return was filed  Document the ROA  Advise the taxpayer we will monitor the account until the return posts and will follow up with them to continue with resolution If after 10 weeks, the return has not posted, request the taxpayer to resubmit the return during the follow up call. DO NOT request in any circumstances the taxpayer send return information to Pioneer. Once the delinquency has been resolved, proceed with determining the payment arrangements. Job Aid Note: Printed copies of this document are for reference only. The current approved version of this document may be obtained from Collect Net. Org: 10/5/2016 Rev: 3/2/2017 3 Resolution Talk-Offs IRS Effective Date: Pending Follow-Up Examples of When a Follow-Up Call is to be Made       Requested return call from the taxpayer Supporting documentation for a dispute that has not been received Communication of a resolved dispute Missed their scheduled payment Full payment not paid by date promised Resolution of a delinquent return or resolution of other routine issues involving tax debtor liabilities Follow-Up Talk-Off “Hello, this call may be monitored and/or recorded for quality assurance. May I speak with [Taxpayer or POA name]? Is this [Taxpayer or POA Name]?” If you believe you are speaking with the taxpayer/POA, continue: “Hi, my name is [Employee Name]. This call may be monitored and/or recorded for quality assurance purposes. For privacy purposes, before I can disclose the nature of this call, I need to confirm that I am speaking with the correct person.” Proceed with authentication procedures based on whether you are speaking with the taxpayer or POA. See the Collections Authentication Job Aid. Once full authentication has been received: “I am calling regarding an outstanding tax liability for your [ Tax Type, Tax Year]. Federal law requires me to inform you that this is an attempt to collect a debt and any information obtained will be used for that purpose. We last spoke with you on [date last talked to] and discussed [what resolution was to be made on account]. I am giving you a follow up call today to see what the status was on resolving this matter.” If you identify the phone number is a cell phone based on information provided in DM9 or the taxpayer/POA indicates they are on a cell phone, you must provide the following disclosures: “To help us contact you more efficiently, may Pioneer Credit Recovery, Incorporated contact you at this number using an auto dialer, or pre-recorded messages?” Note: You must follow the TCPA Job aid and update the phone consent based on the taxpayer’s response. “Cell phone conversations can be overheard by others. If you are in a public place where others could hear the conversation, do we have your permission to continue the call?” Note: This disclosure must be given on every contact with a known cell phone number.  If yes, document the case notes with the response and proceed as normal  If no, advise them to call back on a more secure line Once the taxpayer has been told the reason for the follow-up call:  Ask when they will be forwarding this information (making payment, etc.)  Advise them we will make note on his/her account of the conversation that has taken place and that we will follow up with them again if the information has not been received by the date discussed. If the taxpayer is refusing to cooperate at any point in the conversation, a 2 nd talk-off should be obtained. If unable to come to a resolution, we advise the taxpayer we will notate the account and advise our client that they do not want to voluntarily satisfy their obligation. Job Aid Note: Printed copies of this document are for reference only. The current approved version of this document may be obtained from Collect Net. Org: 10/5/2016 Rev: 3/2/2017 4