link e retire pryor upgraded the case to a political classification

8/2/2019 Link E Retire Pryor Upgraded the Case to a Political Classification

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What follows are documents related to the upgrading of the Harvey case tothe highest possible collection level within the IRS, Grade 12. The firstpages are taken directly from the IRS Collection Managers Handbook andoutline reasons a case might move to Grade 12 status.Next are pages from the internal IRS transcript of the Harvey matter, asfiled as evidence in federal court. These show the workflow of the case; wesee an upgrade of case importance, transfer to a new agent, and thenclosure of case. Again, despite having initially been a high prioritycollection matter being aggressively pursued, then subsequently markedeven more high priority, the case was closed without COllecting.


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MANUALTRANSMIITAL

l)epartmenlvi theTreasury

114.1 CH.4FEBRUARY 23, 2000

PURPOSEThifi transmits a reVil>ed cnapter 4. ColtoctJon Managers. for IRM 114.1 CornlJliance ant:! Customer ~ r v i c eManager"s Hartdbook.

BACKGROUNDSection 3466 01 the RestructUring and Aefonn Act of 1900 applied oortain provisIons of the Fair DebtCOlleCtion PractICes Act to the Internal Revenue Service. These prOVisionS are reflecloo in section 6304 ollheInternal rtevenue COde.

NATURE OF MATERIALText is added to the handbook to prOVk1e managers direction on reporting alleged violations 01 the FairDeblCollection Practires Ac t

Harry T. ManakaNational DirectorGOIlectm fleltl Oper3Uorn;

114.1 CH.4 (02-23-2000)Distribution: IRM 114.1 CH.4 fA Manual cat.No. 27783$


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page 40 114.1 Compliance and Customer Service Manager's HandbookExhibit 114.1.4-1 tcont.1) (05-28-1999)ReVenue Officer Case Assignment GuideGr@ 11: Corporate officers; representatives from medium firms; creditors from large mancialirnrtitutions, U.S. Attorney inVOlved.Factor 4 SUpervisory ControlsGrode 12: little or no cuntrol on GS-12 assignments; guKJanoe only on unusual1y complex casesGrade 1t: Utile or no control on G8--11 asslQnmeots: guidance usually only when the revenue offIcer asks'Of it or ooforcemenl may be publiciZed.Factor 5 Enforcement ActionsGrade 12: O v ~ r M employees; affects the economy of large communitIeS: intense me(!i


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Collection Managers Chapter 4Exhibit 114.1.4-1 (05-28-1999)Revenue OfftMr case Assignment Guide

page 39

The !ormula IDRS U006 to aSSign case wades is I'hown in the fM'S! table below. TOO second table stlowscnteria you can usc to grnde cases manually, aller tney have Deen a8signed to revenue Officers.lDRS sums the AWMS scores for all TDAs on the taxpayer ptus tM f f i l entity score, and assigns a gradeaccordingly.You can add additional wor1< assignments to the IDR8 sum to deterrnill6 the correct grade lor me caSA.AelurilS Compltancc Program (ncP) leclds aro usually G3-9 work. Other Investlgalions (01) and Offers inCompromise (Ole) generally have !lIe ~ m grade as the Underlying accounts. Ols for routineaSSI!1nments. suer! as serving a Notice ot Levy or summons, are GS-9 work. Higher graded OIl' are:

GS--12: Investigations fo r Departfl18llt of Justice; compucated decaoonts andinsolvencies: aU other cases meellng grado 12 criteria in me aPM Glasslficationstandards fOr revenue officers.!3S-11: Investigations for U.S. Attorney and RegIOnal COunsel; investigalions reqUiringspecial handling; investigations on dece


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Case 4:11-cv-0081O-DPM Document 16-1 Filed 02/08/12 Page 5 of 14Page:90RBQUBSTOR: 2 5 1 4 2 3 3 ~l e s HISTORY '1'JllUiSCJUP'l'HI :S"J'ORX :lJl1I'01UIAT:IOlr

U3-A/B lU m I"OmI 4180 TJ:I1l' 0l0IBK WAS m. RO S:s Jl.Dl7I:SBRIfoI THB CORP S'1'lr..L TliIB FE' 18 11GB wrJ'K DDDt.DIB OKU!S / 0 8 . . out of scope(b)(3)126 USC 6103

[ACTIOK DA.TE: 10/08/2Q08 sYSTEM DAn. 10/08/2008 ~ : O'DIBR CRBATII :to, 25142525.

sac'l'DA I S AIm 2"- srWl' JlO wn.L CL0811 Ft:D .AF:r1Hl nBCBl:VDrG TIlA'S

___ CRBlIO=:::-::9=-:m=_: J . .yetera ic RilStory.: BN'lTrY W'DIl'l'B - IDRSCASE GRl.bB LBVIU. m


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Case 4:11-cv-0081O-DPM Document 16-1 Filed 02/08112 Page 6 of 14Page:.91 : r r id I lY ,&Ober 22 , 201.0, 1:21 PlII

~ ~ 5 1 . - 2 ~ ~ 4::rcs JlZS'J'ORlC 'mANSCRIPT

BI8'rOR! D1roRMATIorl

[ 'I'DI'_aCTION ~ T B : 01/1712009 C R 2 l ~ In. 00000000Systemil ; His to ry : ASSl:GNJIBK'r - mRSZNVEN'1'OR.Y l:'!BM ASsIGIIBD--2.5J.&2525

~ t O R DATE. Ol!17!200gGYBtelIli.c His to ry : ASSJ:GMMBNT - IDRSINVI3II'lORT r.rDM ASSICIIllD--251.42S2S

. CREA'l'E rD . ODOOooOO

~ X O K D A ~ : 01/17/2009Systetlli.e Histc- ry . N1iIIf ~ U L B ( S ) - 1":DRS

DUB - OJ.!Z00806

~ T XD: 00000000

AcrrON OATS: 01/20 /2009 STSTBM ~ 8 01/20/20Q9 ~ OTKBR ~ T ID : 251.2501REVIBUO!b:lview case and JIIlI.de lX1 11011ar aIlOUJIt trCWSferrlD!J caBe to g ra de 1 2. JREA.'I'B 10 : 25142501.

CRBATK ID : 2 S 1 . ~ 5 0 lCTXON ~ T E . 01/20/2009Syate1rlt: His to ry : lDITrI'Y QPNl.TED - ::res

ASSJ:alKBHT lIOJEJm. UPDMBI> to 25142534

A C T ~ O U DATB: 01/20/200'Sy.temio .Hl81:0XY: .AS.9IQll1N1lN'1' - :reg:aBASSIGNED CASE 'roo A8GMT I 25H2Sl4 RMPLOYlm IWC BOBBY BUCEMAJJ[

ACr10R DATlI: 01{22/2009 SYSTD( DATE: Ol/22/2OG9 COftACr: 07Fl:CS ClUrATB ZO; 251425:54

OU8 rece1veC2 1nt:o 11.0'. invent;(ny: 01./22/200'U'yp8 o f c ase rE!(:e!ve4, bm fBou:11est; A S B D ~ 04/1.5/2012, ca lcu1a ted t b p an d CQN8 to $975.12a.58.Earliest CSBD: O ~ / 2 2 / 2 0 1 8~ / S U B CODE: 201/000l! ' ical Notic: . and nemand: noDI! sbowD

page. 8sensi t ive Bn t ~ h 1 8 d f i e d

EXHIBIT A


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Page:108Case 4:11-cv-0081O-DPM Document 16-1 Filed 02/08/12 Page 12 of 14

1BQOBSTOR: 2514-2334re s HrS'J'OJlY '!'RlINSCUP'l'HIsroR!" IIlJOJlMAr.IOII

[ ---;.;;..it,I1Au_i6. . .; ; i i i A S ~ u i i u c u i i i j m l l O i i " " i 8 i i D V % i V i C 3 i 3 . i l : D f C o o : - - - - - - - - ~ ' l ' J ] I r i i r . ' ,-. . I___________~ _ ~ _ JACTzOR D&T8: 10120lao09 SYSTSM ~ f Z : 10/20/200' ~ OPPICB ~ ID ; ~ S 1 4 2 3 3 4.GlD1ERAL H:ISTOJRY:Reoeived fZ'Q1Il Na4vln Jones l e t t e r s t a t i n g t h a t eEl waa sold t o CeJ.adon an d t h a t D!lillll,u: . . . , ~ .owed $28 . IlliJ.lion and t b a t IlaiJRler accepted $24.1 _UUon. c o U a t e r a l wao t;t\lcks ;m d t n . 1 l e r s .lu . le to ter Jonea abated t h a t SllVUlg '2 convicted U l b e 2 d . ~ . 't'oc1d T i e f e l .m Kelly WOo

link e retire pryor upgraded the case to a political classification

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