Written by attorney Marty Davidoff

Critical New Changes to IRS Collection Tax Forms

December and January have brought a flurry of IRS changes to critical forms which may have gone unnoticed as we all focused on the Fiscal Cliff. Many frequently-used forms and publications used in IRS Collection practice have been revised, including the following:

  1. Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, was revised in December. Also, publication 1854 has been developed and posted to the IRS website which provides instructions for completing Form 433-A.

  2. Similarly, Form 433-B, Collection Information Statement for Businesses, was revised in December along with the instructions found in Publication 5059.

  3. Publication 4235 has been updated as of January 3, 2013 to include all the current addresses for IRS Collection Advisory Groups. These groups handle IRS lien withdrawals, lien subordination, and discharges from IRS liens.

  4. Form 433-F, Collection Information Statement, was revised in June of 2012. This form is a shorter (simplified) version of Form 433-A. A Spanish Version was updated in August 2012.

Note that 2012 was a very active year for the IRS in the redevelopment of IRS forms regarding collection activities. Forms for Offers in Compromise were revised in May (Form 433-A (OIC), Form 433-B (OIC) and Form 656) and Form 9423, Collection Appeal Request, was also revised in May while its companion publication (1660) was revised in October. Publication 594, which provides general descriptions of the IRS Collection Process, was revised in April of 2012. Also, the general publication of Taxpayer Rights, Publication 1, was revised in September.

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