The taxpayer insisted that the coins had significantly much better worth along with took lawsuit versus the federal government under the Federal Tort Claims Act for conversion. As the perspective reviews, the IRM does include guidance on the seizure of structure that may be a collectible, nevertheless it quits working to encourage IRS personnel on simply exactly how to develop whether the coins remain in reality collectible. The IRM does use included assistance on what to do after an IRS team member determines that coins are collectible.
As the point of view goes over, the IRM does be composed of guidance on the seizure of structure that may be a collectible, yet it quits functioning to recommend IRS team participants on specifically just how to figure out whether the coins are in fact collectible. The IRM does offer additional suggestions on what to do after an IRS employee determines that coins are collectible.