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

According to IRPTR, the taxpayer had wages of $75,000 last year. The taxpayer tells you his wages have decreased to $55,000. Request a recent pay stub from the taxpayer to verify. Destroy the documents once the information is added to AMS. Per IRM 1.4.6 management has responsibility for proper records management.

Schedule A expenses have increased more than 20% from the preceding year.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process

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