Assess the appropriate user fee and open an ENMOD control base to the FORT for lien determination for new unpaid balance of assessments which exceed $10,000.00.
See IRM 5.1.21, Collecting from Limited Liability Companies and IRM 184.108.40.206.1, Installment Agreements When Owner is Liable for Assessments in LLC Name, and IRM 5.14.2, Partial Payment Installment Agreements and the Collection Statute Expiration Date, for procedures pertaining to these instances.
(8) Updated IRM 220.127.116.11.2: Re-named and updated for clarification and guidance regarding returning rejected cases.
(9) Updated IRM 18.104.22.168.3: Re-organized for clarity and added additional guidance regarding emails and efaxes.
October 06, 2016 (1) This transmits revised IRM 5.4.11, Case Processing, CCP Installment Agreements.