| Judgment enforcement is the most essential step in | | | | of the taxpayer, it is likely that the United States |
| division's work which requires perseverance, | | | | Attorney has already exhausted its judgment |
| imagination and skills in using post judgment discovery, | | | | enforcement efforts. The determination of |
| judicial sale procedures, the Federal Debt Collection | | | | uncollectibility need to be made as of the time the |
| Procedures Act (FDCPA), and state judgment | | | | judgment enforcement is obtained. In some cases, |
| enforcement laws. The Tax Division Judgment | | | | judgment enforcement was not available to the IRS or |
| Collection Manual sets Tax Division's collection policies | | | | was not exhausted by the United States Attorney. In |
| which explain the laws authorizing judgment | | | | trust fund recovery penalty refund suits and other |
| enforcement & furnishes advice for collecting tax | | | | partial-payment refund cases involving divisible |
| judgments. The legal discussions and suggestions are | | | | assessments in which we file counterclaims, the IRS is |
| merely to serve as judgment enforcement guide. This | | | | generally required to defer collection during the |
| manual and forms included with it are not for creating | | | | pendency of the litigation. The United States Attorney |
| or recognizing any legal enforceable right in any | | | | may not have worked these cases thoroughly from a |
| person. | | | | judgment enforcement standpoint, and many of the |
| Some of the important steps for successful Judgment | | | | cases may have substantial judgment enforcement |
| Enforcement are timeliness, referral or retention, using | | | | potential. And, if initial investigation reveals judgment |
| paralegals and reporting activities. Judgment | | | | enforcement potential, a case should be retained by |
| enforcement needs to be pursued promptly, uniformly | | | | the Tax Division. Successful judgment enforcement |
| and fairly. If there is any delay then it will greatly | | | | need substantial amounts of the trial attorney's time, |
| reduces the likelihood of judgment enforcement. After | | | | but they should seek the assistance of a paralegal for |
| entry of judgment, the trial attorney should complete | | | | some of the more routine judgment enforcement |
| judgment enforcement efforts within nine months. | | | | tasks, such as initial demand letters and initial judgment |
| Judgment enforcement of amounts should be | | | | enforcement interrogatories. |
| monitored closely but if default occurs then the | | | | It is essential that attorneys and paralegals accurately |
| judgment enforcement action should be taken | | | | and promptly report their judgment enforcement |
| promptly. | | | | & activities on the Division's automated case |
| Once the initial judgment enforcement efforts have | | | | management system. Additionally, paralegal and |
| been completed then the trial attorney and section | | | | attorney time spent on judgment enforcement matters |
| chief should decide whether to retain the case or refer | | | | should be reported on TaxDoc time reports as |
| it to the United States Attorney. While making the | | | | “judgment enforcement Activities" for the |
| decision an attorney should consider whether the | | | | designated case which will be helpful for division |
| United States Attorney or IRS has already attempted | | | | management to track both the status of outstanding |
| to effect judgment enforcement. If the IRS has | | | | judgments and the amount of attorney & time |
| referred a suit to reduce assessments to judgment | | | | devoted to judgment enforcement by paralegal. |
| & to foreclose the tax liens on identified property | | | | |