Monday, December 10, 2012

IRS SFR Unit Not Accepting International Case Closures

In SBSE-05-1112-086, Scott Reisher, Director, Collection Policy, instructed the ASFR unit not to currently accept international standalone case closures. This memorandum indicates that all cases meeting Automatic Substitute For Return criteria (ASFR), will be referred to IRS's campus in Memphis, Tenn.

The ASFR Unit is currently not accepting international standalone del ret closures under IRM All Cases meeting ASFR criteria under IRM will be referred to the Memphis Campus.

In the interim, international revenue officers should follow the closing instructions under IRM and select the "Exam Referral" option listed below:

1. Select "Exam Referral" on ICS to close the ICS Del Ret module(s)

2. Document the total IRP amount(s) for each tax year in the ICS history

3. Document the reason for not using ASFR referral in the ICS history

"ASFR International block"

4. Prepare a secure email "e-referral" to the Memphis campus using the email address


5. Use "HINF-SFR" as the subject of your email

6. Include the following in your email message

Subject: HINF-SFR

Taxpayer’s TIN: NNNNNNNNN (no dashes)

Have and International Collection Problem?

Contact the Tax Lawyers at Marini & Associates, P.A. for a FREE Tax Consultation at or or Toll Free at 888-8TaxAid (888 882-9243).


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