IDRS

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

The TC 971 transactions are shown on IDRS.

Research account for payment and filing compliance.

For balance due accounts, follow procedures in IRM 5.19.11.3.7, Installment Agreement (IA) or Balance Due Taxpayers.

For return delinquency accounts, follow procedures in IRM 5.19.11.7, Responses and Redeterminations.

Research account for any special situations. See IRM 5.19.11.10, Special Situations.IRM 5.19.11.10, Special Situations.

Case information can be verified through various command codes, including, but not limited to IRPTR, RTVUE, IMFOL, NAMES, and ENMOD.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process

Internal Revenue Manual Part 5. Collecting Process

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