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