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 discusses, the IRM does contain recommendations on the seizure of structure that could be a collectible, nevertheless it quits working to recommend IRS personnel on simply exactly how to develop whether the coins remain in fact collectible. The IRM does use included assistance on what to do after an IRS team member identifies that coins are collectible.
As the perspective goes over, the IRM does be composed of recommendations on the seizure of structure that may be a collectible, yet it quits functioning to suggest IRS personnel participants on precisely just how to figure out whether the coins are in truth collectible. The IRM does offer additional guidance on what to do after an IRS employee recognizes that coins are collectible.