The taxpayer insisted that the coins had substantially far better worth in addition to took lawsuit versus the federal government under the Federal Tort Claims Act for conversion. As the point of view discusses, the IRM does include recommendations on the seizure of structure that could be a collectible, nonetheless it quits working to suggest IRS personnel on simply exactly how to develop whether the coins remain in reality collectible. The IRM does provide included assistance on what to do after an IRS employee determines that coins are collectible.
As the perspective goes over, the IRM does be composed of suggestions on the seizure of structure that could be a collectible, yet it quits functioning to suggest IRS team participants on precisely just how to figure out whether the coins are in fact collectible. The IRM does provide additional guidance on what to do after an IRS employee determines that coins are collectible.