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Purpose: This IRM section provides background information and procedures for Field Collection employees who are responsible for collecting tax liabilities in insolvent decedent estates and other non-bankruptcy insolvency proceedings. IRM 5.17.13.1 through IRM 5.17.13.8 discuss general principles, and IRM 5.17.13.9 through IRM 5.17.13.12 discuss specific types of insolvency proceedings.
Program Goals: There are several types of non-bankruptcy insolvency proceedings that revenue officers may encounter (See IRM 5.17.13.1.1). Revenue officers must have a good understanding of the Federal Priority Statute in order to ensure the government receives its appropriate interest in property, as well as the available remedies if that does not happen.
The IRS may also be able to assert transferee liability against persons who receive property from insolvent estates. See IRM 5.17.14, Fraudulent Transfers and Transferee and Other Third Party Liability.
The term insolvency proceedings in this IRM is not referring to bankruptcy cases. The Bankruptcy Code (Title 11 of the United States Code (USC)) governs bankruptcy cases, which are addressed in IRM 5.17.8, General Provisions of Bankruptcy, IRM 5.17.9, Chapter 7 Bankruptcy (Liquidation), IRM 5.17.10, Chapter 11 Bankruptcy (Reorganization), IRM 5.17.11, Chapter 13 Bankruptcy (Individuals with Regular Income) and Chapter 12 Bankruptcy (Family Farmers or Fisherman with Regular Income), and IRM 5.9, Bankruptcy and Other Insolvencies.
"Act of bankruptcy" , defined below in IRM 5.17.13.2.3, Act of Bankruptcy, does not refer to cases brought under Title 11 (the Bankruptcy Code). The Federal Priority Statute does not apply to cases under Title 11. In bankruptcy cases, the priorities in the bankruptcy laws apply rather than the Federal Priority Statute.
The Federal Priority Statute applies not only to tax liabilities incurred before the proceeding, but also to tax liabilities incurred after the proceeding commences (i.e., taxes incurred by a receiver in operating a business). See IRM 5.17.13.6(9), below.
The government can give notice to the fiduciary of the tax liability by sending Form 10492, Notice of Federal Taxes Due, and rely on the fiduciary's personal liability under 31 USC 3713(b) to encourage them to pay the claim. See IRM 5.17.13.8 below.
The IRS may be able to assert transferee liability against the recipient of assets from an insolvent estate. See IRM 5.17.14, Fraudulent Transfers and Transferee and Other Third Party Liability.
The IRS cannot take administrative collection action against the assigned assets if the assignment is judicially supervised, and the assets are within the control or custody of the court. Instead, the IRS may file a claim in the proceeding to assert a right to the assets. See IRM 5.17.13.6, above, for considerations before filing a proof of claim.
Program Reports: Suits are individual to the case and are of a wide variety and scope. When it is appropriate the Collection employee will provide a case Narrative Report for Area Counsel and the Department of Justice identifying all pertinent facts so that appropriate legal action may be taken. Narrative Reports are discussed in IRM 5.17.12, Investigations and Reports. Submission of suit recommendations is through the eApproval SharePoint platform, which provides data analytics for the program.
Prior to recommending the commencement of any legal proceeding for the collection of taxes, the responsible initiating officer should become thoroughly familiar with appropriate provisions of the Internal Revenue Manual and Section 12 of this Legal Reference Guide (IRM 5.17.12), entitled Investigations and Reports, IRM 25.3.2, Litigation and Judgments, Suits by the United States, the Knowledge Management Suit Resources and Examples page, and the eApproval suit recommendation electronic submission platform.
IRC 7403 also provides that the court may at the request of the Government appoint a receiver to enforce the lien. The court may also appoint a receiver with all of the powers of receivers in equity where the Government has certified that such appointment is in the public interest. IRC 7403(d). For detailed discussion of receivership, see IRM 5.17.4.10.
A business is to be sold as a going concern (e.g., suit may be appropriate when also seeking the appointment of a receiver to operate the business pending the sale to prevent waste or fraud by the taxpayer, see IRM 5.17.4.10, below).
Taxpayer's Principal Residence: suit narrative body should contain, along with the information on the taxpayer, information on the occupants of the principal residence including children. Provide the name(s), relationship(s) to the taxpayer, brief history (age, health, etc.), and current mailing address of the occupant(s) if it differs from the address of the property being foreclosed and a summary of the administrative remedies considered. If the information is unavailable explain the circumstances why the information was not able to be obtained. (See the section IRM 5.17.12.20.2, Format of the Form 4477-B Narrative Report and in particular IRM 5.17.12.20.2.2.4, Additional Items for Lien Foreclosure of Taxpayer's Principal Residence. An example of a principal residence foreclosure recommendation including a hardship discussion can be found on the Knowledge Management Suit Resources and Examples page.
A proceeding to seize a principal residence (also called a section 6334(e)(1) proceeding) is necessary in order for the Internal Revenue Service to pursue administrative collection against a principal residence. Foreclosure of the tax lien on a principal residence is still available under IRC 7403 and should still be recommended where appropriate. The two options should not be used concurrently. See IRM 5.17.4.8.
A section 6334(e)(1) proceeding is generally commenced in the same manner as suits initiated by the Internal Revenue Service to collect taxes. A recommendation is forwarded to Area Counsel, which prepares a suit letter to the Department of Justice. The information required to be provided in a lien foreclosure recommendation (see IRM 5.17.4.8.3) must be provided in a section 6334(e)(1) proceeding recommendation.
Amazon MQ now provides support for ActiveMQ 5.17.2, which includes several fixes and enhancements to the previously supported version, ActiveMQ 5.17.1. The default connection limits for ActiveMQ brokers on Amazon MQ has been increased to 300 connections per transport protocol for mq.t2.micro and mq.t3.micro broker types and 2,000 connections per transport protocol for all other supported broker types.
If you are running ActiveMQ 5.17.1 or earlier, we encourage you to consider upgrading to ActiveMQ 5.17.2 with just a few clicks in the AWS Management Console. If your broker has automatic minor version upgrade enabled, AWS will automatically upgrade the broker to version 5.17.2 during a future maintenance window. To learn more about upgrading, please see the Managing Amazon MQ for ActiveMQ engine versions, and for connection limits, please see the section on Monitoring Amazon MQ brokers in the Amazon MQ Developer Guide. To learn more about the versions, read the ActiveMQ release notes.
My Cloud OS 5 Firmware 5.17.107 includes an update to help improve the security of your My Cloud devices. OpenSSL was vulnerable to a remote code execution and a denial-of-service vulnerability. These vulnerabilities when successfully exploited could lead to disclosure of sensitive information or denial-of-service.
As our last feature release of 2022, CloverDX 5.17 brings further enhancements that improve how you can work with CloverDX Libraries and CloverDX Marketplace allowing you to build more powerful and user-friendly connectors. Libraries now support configuration parameters and initialization job when installed. Shortcut for adding the official CloverDX Marketplace is just a cherry on top.
In this release we are dropping support for deployment of CloverDX Server into IBM WebSphere, JBoss EAP and Oracle WebLogic. Our support for previous releases (prior to CloverDX 5.17) remains unchanged and we will support deployments in these application servers according to our product lifecycle.
In this release we are streamlining deployment options for CloverDX Server. CloverDX 5.17 and future releases will no longer support deployments into IBM WebSphere, JBoss EAP and Oracle WebLogic. We will focus on improving support for the remaining application stacks:
Plasma 5.17 is out! Plasma 5.17 is the version where the desktop anticipates your needs. Night Color, the color-grading system that relaxes your eyes when the sun sets, has landed for X11. Your Plasma desktop also recognizes when you are giving a presentation, and stops messages popping up in the middle of your slideshow. If you are using Wayland, Plasma now comes with fractional scaling, which means that you can adjust the size of all your desktop elements, windows, fonts and panels perfectly to your HiDPI monitor.
Your desktop's background is more configurable in Plasma 5.17, as you can now choose the order of the images in the wallpaper Slideshow, rather than it always being random. Another cool feature is a new picture-of-the-day wallpaper source, courtesy of Unsplash. The Unsplash pic of the day option lets you choose the category you want to show, too, so you can pick anything from Design, Christmas, Beach, Cars, Galaxy, and more.
Modifying the wallpaper is not the only way to change the look of your desktop in Plasma 5.17. The Night Color feature, implemented for Wayland back in Plasma 5.11, is now also available on X11. Night Color subtly changes the hue and brightness of the elements on your screen when it gets dark, diminishing glare and making it more relaxing on your eyes. This feature boasts a modernized and redesigned user interface in Plasma 5.17, and can be manually invoked in the Settings or with a keyboard shortcut.
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