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(10) Updated IRM 5.4.11.4: Re-named and re-organized for clarity.

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This IRM supersedes IRM 5.4.11, dated December 9, 2014; IPU Number 15U1823, Defining Dollar Criteria for CCP Referrals to the FORT, dated 12/18/2015; IPU Number 16U0192, Define Threshold on Dollar Criteria (0,000.00) for Referrals to the FORT, dated 1/26/2016; IPU Number 16U0196, FORT Referral, dated 1/27/2016; IPU Number 16U0324, CP522P Responses, dated 2/12/2016; IPU Number 16U0758, Notes Exception to Payment Skip on PPIA Accounts, dated 4/19/2016; and IPU Number 16U0766, Forwarding Defaulted IA Files to FRC Unless Requested back by R/O, dated 4/20/2016.(18) New IRM 5.4.11.7.2 to include guidance for both IBTF and PPIA Default Procedures.(19) Updated IRM 5.4.11.7.3 to provide additional guidance regarding MMIA Default Procedures.Check the case history and IDRS for TC 520 CC 76 or 77 to determine if there is an active CDP Appeal.A TC 971 AC 275 indicates a CDP Appeal request has been received, but not yet opened as a case.(6) Updated IRM 5.4.11.3: Multiple changes throughout including adding Exception for clarification, and updating to include necessary actions upon receipt of MMIA and IBTF-IA cases.