The taxpayer proclaimed that the coins had considerably much better worth as well as additionally sued versus the federal government under the Federal Tort Claims Act for conversion. As the viewpoint reviews, the IRM does have aid on the seizure of industrial or property residential or commercial property that may be a collectible, nonetheless it quits working to encourage IRS employees on specifically just how to develop whether the coins remain in fact collectible. The IRM does provide included aid on what to do after an IRS employee determines that coins are collectible.
As the perspective goes over, the IRM does have recommendations on the seizure of house that may be a collectible, yet it drops brief to encourage IRS employees on specifically just how to figure out whether the coins are in fact collectible. The IRM does supply included assistance on what to do after an IRS employee develops that coins are collectible.