1. ({f y}=c_{1}left[egin{array}{c}{1}{1}end{array} ight]e^{3t}+c_{2}left[egin{array}{c}{1}{-1}end{array} ight]e^{-t})

2. ({f y}=c_{1}left[egin{array}{c}{1}{1}end{array} ight]e^{-t/2}+c_{2}left[egin{array}{c}{-1}{1}end{array} ight]e^{-2t})

3. ({f y}=c_{1}left[egin{array}{c}{-3}{1}end{array} ight]e^{-t}+c_{2}left[egin{array}{c}{-1}{2}end{array} ight]e^{-2t})

4. ({f y}=c_{1}left[egin{array}{c}{2}{1}end{array} ight]e^{-3t}+c_{2}left[egin{array}{c}{-2}{1}end{array} ight]e^{t})

5. ({f y}=c_{1}left[egin{array}{c}{1}{1}end{array} ight]e^{-2t}+c_{2}left[egin{array}{c}{-4}{1}end{array} ight]e^{3t})

6. ({f y}=c_{1}left[egin{array}{c}{3}{2}end{array} ight]e^{2t}+c_{2}left[egin{array}{c}{1}{1}end{array} ight]e^{t})

7. ({f y}=c_{1}left[egin{array}{c}{-3}{1}end{array} ight]e^{-5t}+c_{2}left[egin{array}{c}{-1}{1}end{array} ight]e^{-3t})

8. ({f y}=c_{1}left[egin{array}{c}{1}{2}{1}end{array} ight]e^{-3t}+c_{2}left[egin{array}{c}{-1}{-4}{1}end{array} ight]e^{-t}+c_{3}left[egin{array}{c}{-1}{-1}{1}end{array} ight]e^{2t})

9. ({f y}=c_{1}left[egin{array}{c}{2}{1}{2}end{array} ight]e^{-16t}+c_{2}left[egin{array}{c}{-1}{2}{0}end{array} ight]e^{2t}+c_{3}left[egin{array}{c}{-1}{0}{1}end{array} ight]e^{2t})

10. ({f y}=c_{1}left[egin{array}{c}{-2}{-4}{3}end{array} ight]e^{t}+c_{2}left[egin{array}{c}{-1}{1}{0}end{array} ight]e^{-2t}+c_{3}left[egin{array}{c}{-7}{-5}{4}end{array} ight]e^{2t})

11. ({f y}=c_{1}left[egin{array}{c}{-1}{-1}{1}end{array} ight]e^{-2t}+c_{2}left[egin{array}{c}{-1}{-2}{1}end{array} ight]e^{-3t}+c_{3}left[egin{array}{c}{-2}{-6}{3}end{array} ight]e^{-5t})

12. ({f y}=c_{1}left[egin{array}{c}{11}{7}{1}end{array} ight]e^{3t}+c_{2}left[egin{array}{c}{1}{2}{1}end{array} ight]e^{-2t}+c_{3}left[egin{array}{c}{1}{1}{1}end{array} ight]e^{-t})

13. ({f y}=c_{1}left[egin{array}{c}{4}{-1}{1}end{array} ight]e^{-4t}+c_{2}left[egin{array}{c}{-1}{-1}{1}end{array} ight]e^{6t}+c_{3}left[egin{array}{c}{-1}{0}{1}end{array} ight]e^{4t})

14. ({f y}=c_{1}left[egin{array}{c}{1}{1}{5}end{array} ight]e^{-5t}+c_{2}left[egin{array}{c}{-1}{0}{1}end{array} ight]e^{5t}+c_{3}left[egin{array}{c}{1}{1}{0}end{array} ight]e^{5t})

15. ({f y}=c_{1}left[egin{array}{c}{1}{-1}{2}end{array} ight]+c_{2}left[egin{array}{c}{-1}{0}{3}end{array} ight]e^{6t}+c_{3}left[egin{array}{c}{1}{3}{0}end{array} ight]e^{6t})

16. ({f y}=-left[egin{array}{c}{2}{6}end{array} ight]e^{5t}+left[egin{array}{c}{4}{2}end{array} ight]e^{-5t})

17. ({f y}=left[egin{array}{c}{2}{-4}end{array} ight]e^{t/2}+left[egin{array}{c}{-2}{1}end{array} ight]e^{t})

18. ({f y}=left[egin{array}{c}{7}{7}end{array} ight]e^{9t}-left[egin{array}{c}{2}{4}end{array} ight]e^{-3t})

19. ({f y}=left[egin{array}{c}{3}{9}end{array} ight]e^{5t}-left[egin{array}{c}{4}{2}end{array} ight]e^{-5t})

20. ({f y}=left[egin{array}{c}{5}{5}{0}end{array} ight]e^{t/2}+left[egin{array}{c}{0}{0}{1}end{array} ight]e^{t/2}+left[egin{array}{c}{-1}{2}{0}end{array} ight]e^{-t/2})

21. ({f y}=left[egin{array}{c}{3}{3}{3}end{array} ight]e^{t}+left[egin{array}{c}{-2}{-2}{2}end{array} ight]e^{-t})

22. ({f y}=left[egin{array}{c}{2}{-2}{2}end{array} ight]e^{t}-left[egin{array}{c}{3}{0}{3}end{array} ight]e^{-2t}+left[egin{array}{c}{1}{1}{0}end{array} ight]e^{3t})

23. ({f y}=-left[egin{array}{c}{1}{2}{1}end{array} ight]e^{t}+left[egin{array}{c}{4}{2}{4}end{array} ight]e^{-t}+left[egin{array}{c}{1}{1}{0}end{array} ight]e^{2t})

24. ({f y}=left[egin{array}{c}{-2}{-2}{2}end{array} ight]e^{2t}-left[egin{array}{c}{0}{3}{0}end{array} ight]e^{-2t}+left[egin{array}{c}{4}{12}{4}end{array} ight]e^{4t})

25. ({f y}=left[egin{array}{c}{-1}{-1}{1}end{array} ight]e^{-6t}+left[egin{array}{c}{2}{-2}{2}end{array} ight]e^{2t}+left[egin{array}{c}{7}{-7}{-7}end{array} ight]e^{4t})

26. ({f y}=left[egin{array}{c}{1}{4}{4}end{array} ight]e^{-t}+left[egin{array}{c}{6}{6}{-2}end{array} ight]e^{2t})

27. ({f y}=left[egin{array}{c}{4}{-2}{2}end{array} ight]+left[egin{array}{c}{3}{-9}{6}end{array} ight]e^{4t}+left[egin{array}{c}{-1}{1}{-1}end{array} ight]e^{2t})

29. Half lines of (L_{1} : y_{2} = y_{1}) and (L_{2} : y_{2} = −y_{1}) are trajectories other trajectories are asymptotically tangent to (L_{1}) as (t → −∞) and asymptotically tangent to (L_{2}) as (t → ∞).

30. Half lines of (L_{1} : y_{2} = −2y_{1}) and (L_{2} : y_{2} = −y_{1}/3) are trajectories other trajectories are asymptotically parallel to (L_{1}) as (t → −∞) and asymptotically tangent to (L_{2}) as (t → ∞).

31. Half lines of (L_{1} : y_{2} = y_{1}/3) and (L_{2} : y_{2} = −y_{1}) are trajectories other trajectories are asymptotically tangent to (L_{1}) as (t → −∞) and asymptotically parallel to (L_{2}) as (t → ∞).

32. Half lines of (L_{1} : y_{2} = y_{1}/2) and (L_{2} : y_{2} = −y_{1}) are trajectories other trajectories are asymptotically tangent to (L_{1}) as (t → −∞) and asymptotically tangent to (L_{2}) as (t → ∞).

33. Half lines of (L_{1} : y_{2} = −y_{1}/4) and (L_{2} : y_{2} = −y_{1}) are trajectories other trajectories are asymptotically tangent to (L_{1}) as (t → −∞) and asymptotically parallel to (L_{2}) as (t → ∞).

34. Half lines of (L_{1} : y_{2} = −y_{1}) and (L_{2} : y_{2} = 3y_{1}) are trajectories other trajectories are asymptotically parallel to (L_{1}) as (t → −∞) and asymptotically tangent to (L_{2}) as (t → ∞).

36. Points on (L_{2} : y_{2} = y_{1}) are trajectories of constant solutions. The trajectories of nonconstant solutions are half-lines on either side of (L_{1}), parallel to (left[egin{array}{c}{1}{-1}end{array} ight]), traversed toward L1.

37. Points on (L_{1} : y_{2} = −y_{1}/3) are trajectories of constant solutions. The trajectories of nonconstant solutions are half-lines on either side of (L_{1}), parallel to (left[egin{array}{c}{-1}{2}end{array} ight]), traversed away from (L_{1}).

38. Points on (L_{1} : y_{2} = y_{1}/3) are trajectories of constant solutions. The trajectories of nonconstant solutions are half-lines on either side of (L_{1}), parallel to (left[egin{array}{c}{1}{-1}end{array} ight]),(left[egin{array}{c}{-1}{1}end{array} ight]), traversed away from (L_{1}).

39. Points on (L_{1} : y_{2} = y_{1}/2) are trajectories of constant solutions. The trajectories of nonconstant solutions are half-lines on either side of (L_{1}), parallel to (left[egin{array}{c}{1}{-1}end{array} ight]), (L_{1}).

40. Points on (L_{2} : y_{2} = −y_{1}) are trajectories of constant solutions. The trajectories of nonconstant solutions are half-lines on either side of (L_{2}), parallel to (left[egin{array}{c}{-4}{1}end{array} ight]), traversed toward (L_{1}).

41. Points on (L_{1} : y_{2} = 3y_{1}) are trajectories of constant solutions. The trajectories of nonconstant solutions are half-lines on either side of (L_{1}), parallel to (left[egin{array}{c}{1}{-1}end{array} ight]), traversed away from (L_{1}).

## Chapter 10

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## Understanding Section 10.4.1 of the EU MDR

After a three-year transition period, the European Union (EU) Medical Device Regulation (MDR) 2017/745 is set to take full effect on May 26, 2020, replacing the now-defunct EU Medical Device Directive (MDD).

Compared to the MDD, however, new definitions and classifications for medical devices in the EU MDR legal text will greatly expand on the types of products in scope of the regulation, presenting a challenge for manufacturers looking to demonstrate compliance.

The broad scope of this regulation stems from three specific lines within the EU MDR legal text. These three lines, found in Section 10.4.1, outline three specific device classes:

• Devices that “are invasive and come into direct contact with the human body.”
• Devices that “(re)administer medicines, body liquids or other substances, including gases, to/from the body.”
• Devices that “transport or store such medicines, body fluids or substances, including gases, to be (re)administered to the body.” 1

### Changes to Products In Scope

While invasive devices were expected to be in scope of the MDR based on the previous MDD, the requirements for devices that administer, readminister or transport medicines and other substances to and from the body are new, and they pose a greater challenge for successfully managing requirements under the MDR.

For example, the casing, injector and needle of an insulin pen could be in scope of EU MDR, and the scope of the regulation could even include throat lozenges and sunscreen dispensers. These products would not necessarily have been in scope under the previous directive, but may now be affected.

Companies uncertain about their products being in scope of EU MDR should first determine how their products are classified.

### Determining Medical Device Classifications

Section 10.4.1 of the EU MDR effectively reclassifies medical devices, which directly affects the level of assessment and work necessary to demonstrate compliance. There are four main categories for medical device classification: Class I, Class IIa, Class IIb and Class III. Most low-risk products fall under Class I, with additional subclasses that require certification from a notified body.

Products are classified according to 22 rules laid out in EU MDR Annex VIII. Rules 19–22 are new to EU MDR, while rules 1–18 were carried over from the previous MDD. Referring to the three criteria laid out by Section 10.4.1 in conjunction with these rules can help companies determine how EU MDR impacts their products.

From there, companies can collect data on parts and components containing EU MDR listed substances and approach notified bodies. The higher the classification, the more work will be necessary.

The Assent Compliance Platform helps companies streamline the collection of supply chain data to support a variety of risk mitigation activities. To learn more about Assent’s solution, email infoЊssentcomplianؾ.com.

#### By Raj Takhar

Subject Matter Expert, Materials Management & Chemical Reporting - Raj spent 20 years working in product compliance and systems development with Rolls-Royce and Hewlett Packard. He specializes in product compliance, chemical reporting and program implementation in Europe.

## Unit 10 Circles Homework 5 Inscribed Angles Answer Key - Honors Geometry - Vintage High School: Section 10-4 . / Variety of yamaha key switch wiring diagram.

Unit 10 Circles Homework 5 Inscribed Angles Answer Key - Honors Geometry - Vintage High School: Section 10-4 . / Variety of yamaha key switch wiring diagram.. Notes unit 10 test circles answer key common core geometry. The distance between the centers of the three circles which are mutually tangent to each other externally are 10, 12, and 14 units. The center is put on a question 1 question 2 question 3 question 4 question 5 question 6 question 7 question 8 question 9 question 10. Some of the worksheets for this concept are , , find each, geometry unit 10 notes circles, unit 10 circles homework 5 tangent lines, inscribed angles date period, geometry of the circle, geometry of the. An angle whose vertex is on a circle and whose sides contain chords of the circle.

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### Which of the following explains why cos60º = sin 30° using the unit circle.

Notes unit 10 test circles answer key common core geometry. Gina wilson all things algebra congruent triangles quiz, gina wilson. Set of points in a plane equidistant from the center 4. Then give two coterminal angles (one positive and one negative) and the reference angle. Some of the worksheets displayed are geometry unit 10 notes circles, inscribed angles date period, geometry of the circle, lesson 10 4 inscribed angles with, chapter 10 section 3 inscribed angles. It must be an isosceles trapezoid (opposite angles must be supplementary). Belfast during world war 2 essay for kids. If two inscribed angles of a circle intercept the same arc, then the angles are congruent. Circles 10 angles unit inscribed 4 homework answer key. Some of the worksheets for this concept are , , find each, geometry unit 10 notes circles, unit 10 circles homework 5 tangent lines, inscribed angles date period, geometry of the circle, geometry of the. Tangents in circles lesson by mrs e teaches math tpt. Unit 10 circles homework 4 inscribed angles answer key. Unknown length and area problems test review.

Gina wilson all things algebra 2015 answer key unit 10. Inscribed angles worksheet answers unique unit 10 circle arcs from central angles and inscribed angles worksheet answer key , source: Central angles and inscribed angles worksheet answer key. The center is put on a question 1 question 2 question 3 question 4 question 5 question 6 question 7 question 8 question 9 question 10. I do not have an answer to this question:

Unit Circle Homework key - Answer Key QUIZ Review 5-8 Unit . from www.coursehero.com Homework answers for section 10.7. These solutions for circle are extremely popular among class 10 students for math circle solutions come handy for quickly completing your homework and preparing for exams. Angle graded practice lesson 6: Some of the worksheets displayed are geometry unit 10 notes circles, inscribed angles date period, geometry of the circle, lesson 10 4 inscribed angles with, chapter 10 section 3 inscribed angles. Distance between two endpoints along an arc measured in linear units 3. Some of the worksheets displayed are geometry unit 10 notes circles, inscribed angles date period, geometry of the circle, lesson 10 4 inscribed angles with, chapter 10 section 3 inscribed angles. A circle is _ about a polygon if it contains all vertices of that 6. An inscribed angle is an angle with its vertex on the circle and whose sides are chords.

### Systems of linear equations common core algebra 2 homework 4 geometry curriculum all things algebra.

In the adjoining figure the radius of a circle with centre c is 6 cm, line ab is a tangent at a. Some of the worksheets displayed are geometry unit 10 notes circles, inscribed angles date period, geometry of the circle, lesson 10 4 inscribed angles with, chapter 10 section 3 inscribed angles. Kris online free, gina wilson unit 5 homework 9, gina wilson triangle sum theorem ,. Unit 10 circles homework 4 inscribed angles answer key. 108 28) the arcs are not congruent because they do not belong to the same circle or congruent circles, even though the. Inscribed angles worksheet answers unique unit 10 circle arcs from central angles and inscribed angles worksheet answer key , source: Angle sum property and exterior angle theorem triangle. Input it if you want to receive answer. Distance around a circle 1. Gina wilson all things algebra congruent triangles quiz, gina wilson. In this lesson we work more with the results of inscribed angles. Unknown length and area problems test review. Then give two coterminal angles (one positive and one negative) and the reference angle.

If two inscribed angles of a circle intercept the same arc, then the angles are congruent. Using inscribed angles inscribed angle intercepted arc inscribed angle an angle whose vertex is on a circle and whose sides contain chords of the circle. Angle sum property and exterior angle theorem triangle. The unit circle is a circle with a radius of 1. In particular, the angles that are acute by their labeled measures, are shown in the picture as question 1178395:

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### It must be an isosceles trapezoid (opposite angles must be supplementary).

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Arc length and areas of sectors lesson 8:

Unknown length and area problems test review.

Source: ecdn.teacherspayteachers.com

Tangents in circles lesson by mrs e teaches math tpt.

Find the lengths of chords and positions of center.

It reveals the elements of the circuit as simplified shapes, as well as the power and also signal links in between the tools.

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Gina wilson all things algebra 2015 answer key unit 10.

Source: ecdn.teacherspayteachers.com

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Variety of yamaha key switch wiring diagram.

Book unit 10 circles homework 4 inscribed angles gina wilson reviews and argumentative essays.

Source: www.cobblearning.net

Being so simple, it is a great way to learn and talk about lengths and angles.

It reveals the elements of the circuit as simplified shapes, as well as the power and also signal links in between the tools.

Some of the worksheets displayed are geometry unit 10 notes circles, inscribed angles date period, geometry of the circle, lesson 10 4 inscribed angles with, chapter 10 section 3 inscribed angles.

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These solutions for circle are extremely popular among class 10 students for math circle solutions come handy for quickly completing your homework and preparing for exams.

Distance around a circle 1.

I do not have an answer to this question:

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If youre seeing this message it means were having trouble loading external resources on our website.

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After all the calculations have been made and the conclusions have been determined, statisticians utilize this information to make informed decisions to help businesses succeed. However, these tests do not always lead the the correct conclusion causing two types of errors. A Type 1 error occurs when we reject the null and accept the alternative, when the null is actually true. The probability of a type 1 errors are equal to the significance level of the significance test. A Type 2 error occurs when we accept the null and reject the alternative, when the alternative is actually true .

Referring to the problem used in Section 10.2

Type 1 Error: We would conclude that the the sales declined, even though they did not.

Type 2 Error: We would conclude that the sales didn’t decline, when they actually did.

A high probability of a Type 2 Error means that the test is not sensitive enough, or does not have enough Power. To increase power and sensitivity, one can increase the sample size or decrease the alpha level. It can be calculated using the following formula: power=1-P(Type 2 Error)

A study of college freshman female students measured the weights of students on 10 random occasions throughout the school year. In order to be on the rowing team they must have a weight less than 131 lbs. One students’ mean weight is 132.26 lbs. The measurements can be considered a simple random sample and the distribution of the population is normal. Assume that standard deviation of the population is 2.3 lbs.

## Performing a Hypothesis Test Regarding &sigma

Step 1: State the null and alternative hypotheses.

 Two-Tailed H0: &sigma = &sigma0 H1: &sigma &ne &sigma0 Left-Tailed H0: &sigma = &sigma0 H1: &sigma < &sigma0 Right-Tailed H0: &sigma = &sigma0 H1: &sigma > &sigma0

Step 2: Decide on a level of significance, &alpha .

Step 3: Compute the test statistic, .

Step 4: Determine the P-value.

Step 5: Reject the null hypothesis if the P-value is less than the level of significance, &alpha.

Step 6: State the conclusion.

In Example 2, in Section 10.2, we assumed that the standard deviation for the resting heart rates of ECC students was 12 bpm. Later, in Example 2 in Section 10.3, we considered the actual sample data below.

 heart rate 61 63 64 65 65 67 71 72 73 74 75 77 79 80 81 82 83 83 84 85 86 86 89 95 95

(Click here to view the data in a format more easily copied.)

Based on this sample, is there enough evidence to say that the standard deviation of the resting heart rates for students in this class is different from 12 bpm?

Note: Be sure to check that the conditions for performing the hypothesis test are met.

From the earlier examples, we know that the resting heart rates could come from a normally distributed population and there are no outliers.

Step 2: &alpha = 0.05

Step 3:

Step 4: P-value = 2P(&Chi 2 > 15.89) &asymp 0.2159

Step 5: Since P-value > &alpha , we do not reject H0.

Step 6: There is very little evidence to support the claim that the standard deviation of the resting heart rates for students in this class is different from 12 bpm.

### Hypothesis Testing Regarding &sigma Using StatCrunch

1. Go to Stat > Variance > One sample
2. Select with data if you have the data, or with summary if you only have the summary statistics.
3. If you chose with data, click on the variable that you want for the hypothesis test and press Next. Otherwise, enter the sample statistics and press Next.
4. Enter the population variance (not standard deviation!) and the H1
5. Press Calculate.

The results should be displayed.

Let's look at Example 1 again, and try the hypothesis test with technology.

## Section 1. Financial Analysis Handbook

(1) IRM 5.15.1.1.7, Related Resources was revised to update IRM references.

(2) IRM 5.15.1.2(3), Overview and Expectations updated to include consistent language with IRM 5.8.5.3(2), Taxpayer Submitted Documents.

(3) IRM 5.15.1.4, Verifying Financial Information changed to include virtual currency language.

(4) IRM 5.15.1.6, Internal Sources and Online Research revised to include virtual currency to the IRPTRO. Also added the Employer Identification Number Graph Database (EINGDB) as a resource and updated the YK1 title.

(5) IRM 5.15.1.8(7), Allowable Expense Overview section was updated to include tax legislation changes from the Tax Cuts and Jobs Act, TCJA or tax reform that suspends personal exemptions. The word ”exemptions” was changed to “dependents”..

(6) IRM 5.15.1.10, Local Standards section was updated to include tax legislation changes from the Tax Cuts and Jobs Act, TCJA or tax reform that suspends personal exemptions. The word “exemptions” was changed to “dependents”..

(7) IRM 5.15.1.19, Determining Business Income to include reporting requirement language for virtual currency.

(8) IRM 5.15.1.26, Securities was updated to include a new virtual currency subsection 5.14.1.26.1.

(9) IRM 5.15.1.31, Real Estate section was updated to provide guidance for timeshare or vacation share valuations.

#### Effective Date

Nikki C. Johnson
Director, Collection Policy SE:S:C:HQC:P

### Program Scope and Objectives

This IRM provides instructions for securing, verifying and analyzing financial information. This analysis provides the basis for determining a taxpayer’s ability to pay delinquent tax liabilities, which enables Collection employees to make appropriate collection decisions to resolve cases.

Audience : Collection employees are the primary users of this IRM.

Policy Owner : Director, Collection Policy, SB/SE is the policy owner of this IRM.

Program Owner : SBSE Collection Policy, SB/SE is the program owner of this IRM.

Primary Stakeholders : Collection employees and managers are the primary stakeholders for this IRM.

Program Goals : This guidance contains procedures for effective taxpayer contact for Collection employees. Following these procedures ensures the protection of taxpayer rights, emphasizes employee safety and protection, and leads to timely and effective case resolution.

#### Background

This section provides procedural guidance to be followed by Collection employees when securing, verifying and analyzing financial information. This analysis provides the basis for determining a taxpayer’s ability to pay delinquent tax liabilities, which enables Collection employees to make appropriate collection decisions to resolve cases. These procedures are based on and consistent with the Internal Revenue Code and Regulations.

#### Authority

The following authorities provide the basis for these guidelines:

Bankruptcy Code section 341

#### Responsibilities

Director, Collection has executive oversight for all Collection programs.

Director, Collection Policy is responsible for the policies and procedures within the Financial Analysis program.

Director, Field Collection has executive oversight for all Field Collection programs.

Field Collection Area Directors, territory managers and group managers are responsible for ensuring compliance by field personnel with these procedures.

Revenue officers and other IRS Collection personnel are responsible for reading, following and implementing the procedures listed in this IRM.

#### Program Management and Review

Program Reviews: Operational reviews are conducted by the Collection Area Directors and Territory Managers annually to evaluate program delivery and conformance to administrative and program requirements. Group managers participate in one or more Embedded Quality (EQ) consistency reviews each year to assist in rating EQ attributes. Group managers perform annual and periodic case and performance reviews as described in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid. Collection Policy performs periodic program reviews to identify trends and opportunities for improvement.

Program Reports: Collection managers utilize reports generated from the Integrated Collection System (ICS) and the ENTITY Case Management System to monitor and track inventory assignments and timely and appropriate case actions. Reports from the Embedded Quality Review system provide review information for managerial use in guiding revenue officers to promote timeliness, effectiveness, and accuracy of case actions.

Program Effectiveness: National Quality Reviews and consistency reviews are routinely conducted to measure program consistency, effectiveness in case actions, and compliance with policy and procedures. Trends reported in these reviews are used to promote and improve program effectiveness. Trends, recommendations and corrective actions issued during the course of program and operational reviews are used to identify opportunities for improvement and achieve program goals.

#### Program Controls

Collection managers verify program and procedural compliance by conducting case consultations, case reviews, performance reviews, and security reviews. Prescribed internal controls are detailed in IRM 1.4.50, Resource Guide for Managers, Collection Group Manager, Territory Manager and Area Director Operational Aid, which communicates responsibility to Collection managers for promoting quality case work and required internal controls. The ICS, ENTITY Case Management, Embedded Quality Review, and National Quality Review Systems provide the case access, data and reports used by managers to monitor internal controls.

#### Terms/Definitions/Acronyms

The table below lists common terms, definitions and acronyms used in this section.

Acronym Definition
ACS Automated Collection System
ALE Allowable Living Expense
ATAT Abusive Tax Avoidance Transactions
BLS Bureau of Labor Statistics
CCCS Consumer Credit Counseling Services
CIS Collection Information Statement
CNC Currently Not Collectible
CPI Consumer Price Indexes
CSED Collection Statute Expiration Date
DHS Department of Homeland Security
FBAR Foreign Bank and Financial Account Report
FCQ FinCen Query
FMV Fair Market Value
FPLP Federal Payment Levy Program
FTD Federal Tax Deposit
IA Installment Agreement
ICS Integrated Collection System
IGM Interim Guidance Memorandum
IMF Individual Master File
IRC Internal Revenue Code
IRM Internal Revenue Manual
IRPTR Information Returns Transcript File On Line
LITC Low Income Taxpayer Clinic
LLC Limited Liability Company
LLP Limited Liability Partnerships
MCAR Mutual Collection Assistance Requests
MOU Memorandum of Understanding
NFTL Notice of Federal Tax Lien
NOL Net Operating Loss
PALS Property Appraisal Liquidation Specialist
QSV Quick Sale Value
RTVUE Return Review
TBOR Taxpayer Bill of Rights
TECS Treasury Enforcement Communications System
TFRP Trust Fund Recovery Penalty
UNAX Unauthorized Access

#### Related Resources

IRM 5.1.18.5, Department of Motor Vehicles

IRM 5.1.18.12, United States Passport Office

IRM 5.1.18.13, Treasury Enforcement Communications System

IRM 5.1.18.17, Foreign Bank and Financial Account Report

IRM 5.1.18.19, Consumer Credit Reports

IRM 5.1.21, Collecting from Limited Liability Companies

IRM 5.7, Trust Fund Compliance

IRM 5.7.5.2, Collectibility

IRM 5.7.8, In-Business Repeater or Pyramiding Taxpayers

IRM 5.8, Offer in Compromise

IRM 5.8.1, Offer in Compromise, Overview

IRM 5.10, Seizure and Sale

IRM 5.10.1, Pre-Seizure Considerations

IRM 5.10.1.4, Will Pay, Can’t Pay and Won’t Pay Factors

IRM 5.11, Notice of Levy

IRM 5.11.6.3, Funds in Pension or Retirement Plans

IRM 5.11.6.6, Federal Contractors

IRM 5.11.6.7.2, Medicare Payments Paid to Providers

IRM 5.12, Federal Tax Liens

IRM 5.12.2, Notice of Lien Determinations

IRM 5.12.10.6.2.2, Subordination to Reverse Mortgages

IRM 5.14.1, Securing Installment Agreements

IRM 5.14.1.4.1, Six-Year Rule and One-Year Rule

IRM 5.14.2.2.1, Partial Payment Installment Agreement Requirements

IRM 5.16.1, Currently Not Collectible

IRM 5.17.1.2, Local Law Section

IRM 5.17.2.5.2.1, Community Property

IRM 5.17.2.6, Priority of Tax Liens: Specially Protected Competing Interests

IRM 5.17.2.6.6.1, Commercial Transaction Financing Agreements

IRM 5.17.3 ,Levy and Sale

IRM 5.17.3.10.19, Pension and Retirement Benefits

IRM 5.17.7.1.1.3, Partners/Members

IRM 5.17.14, Fraudulent Transfers and Transferee and Other Third Party Liability

IRM 13.1.7.2, Taxpayer Advocate Case Criteria

IRM 25.1, Fraud Handbook

IRM 25.27, Third Party Contacts

The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information, see Taxpayer Bill of Rights

Allowable Living Expense web page:http://mysbse.web.irs.gov/collection/toolsprocesses/AllowExp/default.aspx

### Overview and Expectations

An interview should be conducted in order to determine the appropriate case resolution. Request full payment of the tax liability. Encourage taxpayers to pay off the tax liability as quickly as possible. If taxpayers are unable to pay in full (and do not qualify for a Guaranteed, Streamlined or In-Business Trust Fund Express Installment Agreement) secure a complete Collection Information Statement (CIS). If a taxpayer needs assistance preparing a financial statement and is not represented, he or she may be eligible for assistance from a Low Income Taxpayer Clinic (LITC).

If a taxpayer states during any interview that he or she wishes to consult with an authorized representative, the employee will suspend the interview to permit such consultation. See IRM 5.1.10.7.1, Rights During Interviews

The taxpayer's financial information may be secured on:

Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals

Form 433-B, Collection Information Statement for Businesses

Form 433-F, Collection Information Statement - Used by the Automated Collection System (ACS) and the campuses for individuals.
Revenue officers may use Form 433-F:
• For Trust Fund Recovery Penalty (TFRP) investigations when the individual is a wage earner and the potential TFRP is less than $100,000. See IRM 5.7.5.2, Collectibility, and • For self-employed and individual wage earners who owe for IMF liabilities only, with an aggregate balance of assessments less than$250,000.

### Exception:

Form 433-F cannot be used for Offer-in-Compromise cases or for cases designated as Abusive Tax Avoidance Transactions (ATAT).

A business taxpayer's own financial statement (income statement and balance sheet) can be used as a substitute for the income and expense section of the Collection Information Statement.

### Reminder:

Cases on partnerships and single member owner limited liability companies (LLCs), where the individual owner is identified as the liable taxpayer, require an analysis of the business income and allowable business expenses reported on Form 433-B, as well as the individual income and allowable living expenses of the partners or owner reported on Form 433-A. Cases on LLCs, where the LLC is identified as the liable taxpayer, require an analysis of business income and allowable business expenses reported on Form 433-B. In some cases, Form 433-A may be needed to determine a reasonable compensation for the owner to be reported on Form 433-B.

A CIS submitted by a taxpayer should reflect information no older than the prior six months. If during the investigation of the case, the information becomes older than 12 months, update the information. Updates can usually be pen and ink changes initialed and dated by the taxpayer and/or revenue officer. If during the investigation, the financial information becomes older than 12 months and it appears significant changes have occurred, a request for updated information may be appropriate. Additional supporting documents should be secured when appropriate. If there is reason to believe that the taxpayer's situation may have significantly changed, secure a new CIS.

Revenue officers will attempt to secure, review and discuss financial statements in the field. If you are unable to secure a financial statement on the initial contact, schedule a face-to-face follow-up appointment to complete, review and discuss the financial statement at the taxpayer’s business, residence or representative’s office. If meeting with the taxpayer at their place of business or residence will put the revenue officer at risk, schedule the appointment at the revenue officer’s post of duty and document the case history. If the taxpayer’s representative has a valid power of attorney on file, refer to section (9) below.

The revenue officer has the discretion to provide the financial statement to the taxpayer in advance when there is a planned field visit with the taxpayer to discuss the CIS during the interview.

### Exception:

If travel costs are a concern, discuss the case with your manager and document the case history if a field call will not be made. For example, if travel is limited or restricted by the budget, or if due to the distance for a follow-up field visit, it would not be an efficient and economical use of travel funds.

Tax examiners in Field Collection are exempt from the requirement to make field calls.

While some aspects of the financial statement review process, such as securing financial information, can occur by phone or correspondence, a face-to-face meeting with the taxpayer and/or the taxpayer’s representative, while in the field, is preferred to effectively facilitate the verification/validation of the financial statements provided. The physical verification of the business assets is required at some point early in the financial statement review process and should be conducted in the presence of the taxpayer and/or the taxpayer’s representative.

If the taxpayer refuses to meet face-to-face with the revenue officer to complete, review and discuss the CIS, but agrees to provide financial information, the CIS may be secured by phone or correspondence. In these situations, the revenue officer must make a field call to verify business assets unless a field call will put the revenue officer at risk. The field call to verify assets, should be conducted in the presence of the taxpayer and/or the taxpayer's representative. If the taxpayer’s representative has a valid power of attorney on file, refer to section (9) below.

If the taxpayer is unable to complete a financial statement at the time of the initial contact (e.g. health issue, scheduling conflict, taxpayer is out of town, taxpayer wants to confirm IRS employee’s identity, etc.), but can meet face-to-face with the revenue officer within a reasonable amount of time (e.g., 2-3 weeks) that does not constitute refusal to meet. The face-to-face meeting should be rescheduled for the future date. If a face-to-face meeting is not conducted, the revenue officer must document the reason the financial statement was not secured during a face-to-face meeting in the ICS history.

### Reminder:

Verification of assets through on-line or courthouse records does not replace the physical verification of assets during a field call.

If the taxpayer refuses to complete the financial statement, follow the guidance in IRM 5.1.10.3(10),Taxpayer Contacts, Initial Contact.

When the taxpayer is represented, the revenue officer will interview the taxpayer’s representative at the representative’s office or via phone, if the representative is not local, to complete, review and discuss the financial statement. Once the financial statement has been secured and business assets are disclosed, schedule a meeting with the taxpayer and the representative to view the business assets. If the representative is not local, ask the representative to travel to the taxpayer’s business to view the assets or to participate via phone, with the taxpayer present, to view the business assets. Visiting the taxpayer’s business, assessing the operation and viewing the assets will contribute to an informed collectibility determination.

If the representative states their efforts to secure the information needed to complete the CIS have been unsuccessful, advise the representative that the appropriate enforcement action and/or administrative actions will be taken and document the ICS history. See guidance in IRM 5.17.6.,Legal Reference Guide for Revenue Officer, Summonses.

The Allowable Living Expense (ALE) Standards, also known as the Collection Financial Standards, include national and local standards, which are guidelines established by the Service to provide consistency in certain expense allowances such as food and household expenses, medical expenses, housing and transportation. Reference to these standards will be found throughout this section. Exhibit 5.15.1-2 provides instructions for on-line access to the actual standards.

The standard amounts set forth in the national and local guidelines are designed to account for basic living expenses. In some cases, based on a taxpayer's individual facts and circumstances, it will be appropriate to deviate from the standard amount when failure to do so will cause the taxpayer economic hardship (See IRM 5.15.1.1(8)). The taxpayer must provide reasonable substantiation of all expenses claimed that exceed the standard amount.

Substantiation can consist of credible verbal communication or written documentation received from the taxpayer. Both types of substantiation should be thoroughly documented in the case history.

### Example:

Taxpayer's income dropped significantly from the prior year and taxpayer explains that he went though a divorce and is no longer claiming two incomes. Verbal substantiation supporting the drop in income should be documented in the case history.

Document the case file accordingly. For example:

Bank statements or canceled checks

Rent/lease receipts and lease agreements

Future expenses, e.g., the birth of a child or the necessary replacement of a car that will increase expenses

Taxpayer statements or written communications

Tax statements and tax returns that will provide evidence of actual expenses

### Example:

A taxpayer with physical disabilities or an unusually large family requires a housing cost that is not anticipated by the local standard. The taxpayer is required to provide copies of mortgage or rent payments, utility bills and maintenance costs to verify the necessary amount.

Economic hardship occurs when a taxpayer is unable to pay reasonable basic living expenses. The determination of a reasonable amount for basic living expenses will be made by the Commissioner and will vary according to the unique circumstances of the individual taxpayer. Unique circumstances, however, do not include the maintenance of an affluent or luxurious standard of living. (26 C.F.R. 301.6343-1(b)(4)).

### Reminder:

If a collection employee and taxpayer disagree about an economic hardship determination, the taxpayer should be referred to the Taxpayer Advocate Service. (See IRM 13.1.7.2, Taxpayer Advocate Case Criteria.)

The Allowable Living Expense standards are not applicable to corporations, partnerships, Limited Liability Companies (LLC) (where the LLC is identified as the liable taxpayer), or for any business expenses. Allowable business expenses are the costs of carrying on a business or trade. Generally, they must be necessary for operation of the business. Use bank statements, tax returns or other records to verify business income and expenses. Request additional documentation if assets, liabilities, expenses or income appear questionable.

Analysis and verification of a CIS should take place shortly after obtaining the CIS. The ability to pay determination based on a thorough financial analysis will be communicated to the taxpayer within a reasonable amount of time after obtaining the CIS.

Emphasize to the taxpayer how much the Service expects from them rather than how the Service expects them to spend their money.

Advise the taxpayer that the Service expects a payment equal to the amount in excess of necessary expenses and any allowable conditional expenses and, explain to the taxpayer how the amount expected was calculated.

Advise the taxpayer that he/she is responsible for determining what buying or spending modifications are needed in order to pay their liabilities. Do not tell the taxpayer what he/she can or cannot own or spend.

The analysis of a taxpayer's financial condition provides a basis to make one or more of the following decisions:

Request payment in full or in part from available assets.

Make a notice of lien determination (IRM 5.12.2, Notice of Lien Determinations ).

Initiate enforcement action if assets are available to pay the liability and the taxpayer is unwilling to voluntarily convert assets to cash (IRM 5.10.1, Pre-Seizure Considerations).

Enter into an Installment Agreement (IRM 5.14.1, Securing Installment Agreements).

Report the account Currently Not Collectible (IRM 5.16.1, Currently Not Collectible).

Explain the Offer in Compromise provisions. In cases where an offer in compromise appears to be a viable solution to a tax delinquency, the Service employee assigned the case will discuss the compromise alternative with the taxpayer and, when necessary, assist in preparing the required forms (IRM 5.8.1, Overview).

If during the course of conducting a financial investigation, the taxpayer continues to accrue tax liabilities for additional tax periods (for example, a sole proprietorship that continues to fail to make federal tax deposits), enforced collection action should be considered, when appropriate. See IRM 5.7.8, In-Business Repeater or Pyramiding Taxpayers. For hardship situations, see IRM 5.16.1.2.9, Hardship.

### Analyzing Financial Information

Analyze the income and expenses to determine the amount of disposable income (gross income less all allowable expenses) available to apply to the tax liability.

Analyze assets to resolve the balance due accounts.

Request immediate payment if the taxpayer has cash equal to the total liability.

Identify key sources of funds.

Identify liquid assets which can be pledged as security or readily converted to cash. (For example, equipment or factoring accounts receivable.)

Consider unencumbered assets, equity in encumbered assets, interests in estates and trusts, and lines of credits from which money may be borrowed to make payment.

Consider taxpayer's ability to get an unsecured loan.

Determine the priority of the Notice of Federal Tax Lien when considering whether to allow or disallow payments to other creditors. See IRM 5.17.2.6 , Priority of Tax Liens: Specially Protected Competing Interests.

In some cases, payments on expense items are not due in regular monthly increments. Average necessary living expense items with varying monthly payments over 12 months.

### Example:

Car insurance may be paid monthly, quarterly, twice a year or yearly. For purposes of calculating monthly income compute the total cost for the year and divide by 12.

Exceptions to verifying and allowing certain expenses or excessive expenses when securing an installment agreement may apply. See IRM 5.14.1.4.1, Six-Year Rule and One-Year Rule.

### Verifying Financial Information

When conducting interviews to secure and/or review financial statements, ask pertinent questions to determine as much as possible about the taxpayer's financial condition and document the results. For example:

How the taxpayer generates income, both foreign and domestic

The nature of their business process

The main products/services, type of customers, wholesale vs. retail, etc.

Major suppliers and competitors

Assets held in the name of the taxpayer or on their behalf, both foreign and domestic

Personal assets or investments like stocks, mutual funds, certificate of deposits, IRAs, 401(k) plans.

Virtual currency which includes cryptocurrency (e.g. Bitcoin, Ethereum, Ripple, and Litecoin)

Type of internet presence the taxpayer may have

Observe and document the physical layout of the business, the number of employees, the type and location of equipment, machinery, vehicles and inventory. A brief tour of the business premises may help to gauge the business operation and the condition of assets.

Tax examiners in Field Collection are exempt from the requirement to make field calls.

A thorough verification of the CIS involves reviewing information available from internal sources and requesting that the taxpayer provide additional information or documents that are necessary to determine reasonable collection potential. Consider contacting third parties to verify or obtain information (see IRM 25.27, Third Party Contacts.)

Collection issues that have been previously addressed during a balance due investigation by field personnel in the preceding 12 months will not be re-examined unless there is convincing evidence that such reinvestigation is absolutely necessary.

### Example:

If the previous revenue officer has completed a full CIS analysis within the last 12 months including verification of assets, income, and expenses and has made a determination of the Fair Market Value of assets, equity in assets and monthly ability to pay, the information should not be reinvestigated unless there is reason to believe the taxpayer's situation has significantly changed.

A taxpayer is not required to substantiate expenses that are categorized as National Standards unless they exceed the Standard.

### Exception:

If a taxpayer claims more than the total allowable amount for the five categories of National Standards for Food, Clothing and Other Items, the taxpayer is only required to substantiate expenses for the categories that exceed the standards. The standard amounts will be allowed for the remaining categories without substantiation.

A taxpayer may be required to substantiate expenses that are categorized as Local Standards or Other Expenses (See IRM 5.15.1.10 , Local Standards, and IRM 5.15.1.11 , Other Expenses.)

Substantiation of expense amounts could include the following items: bank statements, credit cards vouchers, rent/lease receipts and leases, payment coupons, court orders, contracts, and canceled checks. Document how obligations are being met and the source of funds. Taxpayers who own real estate should provide documents showing the monthly payment, the purchase price, date of purchase, and the principal amount due. When obtaining documents for substantiation, ask the taxpayer for copies, not original documents. If necessary, secure telephone numbers and contact names of creditors. These can be used if verification is necessary.

When analyzing expenses for a business taxpayer, ensure that business expenses are not included under personal expenses. Compare Form 433-A and Form 433-B to income tax returns to verify assets and income or analyze bank deposits.

### Example:

Taxpayer claims the lease payment of an automobile for business. That expense will not be allowed as part of the transportation expense on Form 433-A. If a taxpayer claims a vehicle for both business and personal use, ensure that the allowable expense is not duplicated.

Secure third party information such as bank deposit records, government agency records, competitors or suppliers to determine the source of funds of the taxpayer. Ensure that third party notice requirements are met (refer to IRM 25.27, Third Party Contacts.) Use summons authority to secure leads to assets and income (refer to IRM 25.5.1, Summons.)

Compare income to expenses. If expenses exceed income, ask the taxpayer probing questions to determine alternate sources of income that may be supplementing his/her income. Look for and consider:

"Non-cash expenses" such as depreciation or amortization of assets

"Book value" vs. Fair Market Value (FMV)

Non-payment of accounts receivables (in dispute)

Roommate(s) or rental income

Commingling of funds between related or unrelated entities

Examine prior year returns to detect sporadic income. Review bank deposits for at least 3 months to determine the taxpayer's stated income.

### Shared Expenses

Generally, when determining ability to pay, a taxpayer is only allowed the expenses he/she is required to pay. There may be cases where a taxpayer lives with a non-liable person (i.e., spouse, domestic partner, boyfriend/girlfriend) and bills are paid from commingled funds/joint checking account. In these cases, it may be necessary to review other income into the household and any expenses shared with the non-liable person in order to determine the taxpayer's allowable portion of the shared household income and expenses.

Although the assets and income of a non-liable person may be reviewed to determine the taxpayer's portion of the shared household income and expenses, they are generally not included when calculating the amount the taxpayer can pay. One notable exception is community property states. Follow the community property laws in these states to determine what assets and income of the otherwise non-liable spouse are subject to collection of the tax. The non-liable spouse can seek assistance from the Taxpayer Advocate Service.

### Reminder:

Community Property States: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. In addition, Alaska is an opt-in community property state property is separate property unless both parties agree to make it community property through a community property agreement or a community property trust. The territories of Puerto Rico, Guam and the Commonwealth of the Northern Mariana Islands also allow property to be owned as community property. See IRM 5.17.2.5.2.1, Community Property.

Since the facts of each individual case and state law determine if the taxpayer has a property right or right of reimbursement, Revenue Officers and Advisory should seek Counsel advice when these types of issues arise in determining the taxpayer’s interest for calculating income or equity in assets and any other collection alternative calculations.

Regardless of whether community property laws apply, secure sufficient information concerning the non-liable person to determine the taxpayer's proportionate share of the total household income and expenses. Review the entire household's information and:

Determine the total actual household income and expenses.

Determine what percentage of the total household income the taxpayer contributes, i.e., taxpayer's income divided by total household income.

Determine allowable expenses.

Determine which expenses are shared and which expenses are the sole responsibility of the taxpayer, e.g., child support, allowable educational loan, union dues.

Apply the taxpayer's percentage of income to the shared expenses.

The investigating employees should judge each case based on its own applicable facts and circumstances.

Verify the taxpayer actually contributes at least this amount to the total household expense. National Standard expenses do not require verification unless the taxpayer claims more than the standard amount.

Do not allow the taxpayer any amount paid toward a non-liable person's discretionary expenses.

Taxpayer’s income of $20,000 plus non-liable person's income of$5,000 equals household income of $25,000. Divide the taxpayer's income of$20,000 by household income of $25,000 to determine the taxpayer’s share of the household income which would be 80% in this instance. Multiply the taxpayer’s allowable shared expenses by the calculated household income percentage of 80%. This represents the taxpayer’s shared allowable expenses. The taxpayer would also be allowed 100% of expenses which are his/her sole responsibility, unless they are expenses covered by the Allowable Living Expense standards. Shared expense calculations between spouses are used when the parties live in a separate property state or state law permits the parties to separate their incomes and the non-liable spouse does not agree to use their income to pay the liable spouse’s tax debt (IRM 5.15.1.4(2)). Calculations of allowable expenses will depend on the circumstances of each taxpayer. The method used to calculate the liable taxpayer's ability to pay must be documented in the case history. ### Example: One method for calculating the liable taxpayer's ability to pay is to determine the income percentages as stated in IRM 5.15.1.4(3). After determining the percentage of income of the liable taxpayer, that percentage is multiplied against the ALE standard amounts for the household. If the taxpayer's calculated percentage amount for National Standards for Food, Clothing and Other Items and for Out-of-Pocket Health Care Costs, is less than the standard amount for one person, the liable taxpayer will be allowed the standard amount. For the other ALE expenses (Transportation and Housing/Utilities), the liable taxpayer will be allowed the calculated percentage amount or the standard amount, whichever is less. The calculated percentage can also be applied to other shared expenses, such as family health insurance. Consideration should also be given to any separate expenses the liable taxpayer may be solely responsible for paying, such as alimony, child care, etc. Family of 4 Actual Amount Claimed Maximum Allowable Amount for Family of 4 Maximum Allowable Amount for one Taxpayer Taxpayer’s Percentage of Total Income and Expenses Taxpayer Expenses Allowed for Computation Gross Monthly Income$6667 non- liable person
$1667 liable taxpayer$8333 total income
20%
($1667/$8333)
National Standard for Misc. $1370$1370 $565$274
($1370 x .20)$565
the greater amount
Housing and Utilities $2256$2465 $1635$451
($2256 x .20)$451
the lesser amount
Ownership Costs - Car 1 $525 owned jointly$517 $517$105
($525 x .20)$105
the lesser amount
Ownership Costs - Car 2 $480 owned jointly$517 0
(See Note below)
$96 ($480 x .20)
$96 the lesser amount Operating Costs - Both cars$500 $488$244 $100 ($500 x .20)
$100 the lesser amount Out-of-pocket Health Care$200 $240$60 $40 ($200 x .20)
$60 the greater amount Health Insurance$400 for family paid by non- liable person $80 ($400 x .20)
$80 Taxes$1800 non- liable person
$400 liable taxpayer$400
Child Support Payments $300 liable taxpayer$300
Court Ordered Payments $100 non-liable person If the vehicles are not owned jointly, the liable taxpayer would be allowed actual expenses paid for the vehicle he/she owns. The percentage method can be applied if two vehicles are jointly owned, but the maximum expense allowed for the liable taxpayer will be the standard amount for one vehicle. When the taxpayer can provide documentation that income is not commingled (as in the case of roommates who share housing) and responsibility for household expenses is divided equitably between co-habitants, the total allowable expense should not exceed the total allowable housing standard for the taxpayer. In this situation, it would not be necessary to obtain the income or expense information of the non-liable person(s). Verification of expenses the taxpayer pays should be requested if the expenses appear unreasonable. The investigating employees should exercise sound judgment in these situations to determine which approach is more appropriate, based on the facts of each case. In the situation where the taxpayer is renting an apartment or room and the owner of the property is the non-liable person, the rental agreement or signed statement from the owner of the property should support the decision to not require the owner to divulge any personal information regarding income or household expenses. In these cases, the investigating employee should accept the information provided by the taxpayer and make a determination based on that information. ### Example: Taxpayer shares expenses with a roommate. In this situation the taxpayer receives the full National Standard for one person and the full Out of Pocket Health Care Standard for one person. The taxpayer would receive the amount actually paid up to the maximum amount of the Local Housing and Utility Standard and Local Transportation Standard. If an internal verification is conducted on the non-liable person, this information cannot be provided to the taxpayer. This is not an Unauthorized Access (UNAX) violation if the revenue officer's duties require the inspection or disclosure of this information for tax administration purposes. However, it is a disclosure violation under IRC 6103 if any information is shared with someone other than the non-liable person in question, unless consent to disclose the information is obtained from the non-liable person. ### Internal Sources and Online Research When required, verify as much of the financial statement as possible through internal sources and online research (see table below). When internal locator services are not available, or a discrepancy is indicated, request that the taxpayer provide reasonable information necessary to support the financial statement or verify using external sources ( IRM 5.15.1.7 , External Sources.) Consider researching the information sources listed below to verify the CIS, in situations where a CIS is required. Tailor your research to the facts and circumstances of each case. Internal Sources Review ENMOD and INOLES Identify cross-reference TIN's for related business activity not declared on the CIS. SUMRY, IMFOL and BMFOL Verify full compliance. RTVUE (IMF) or copy of the last filed return (1040) • Compare the amount of reported income to that declared on the CIS. Identify past sources of income: Schedule A: itemized deductions such as mortgage interest Schedule B: interest and dividends Schedule C: self employment income Schedule D: capital gains or losses Schedule E: rental or other investment income, net operating loss deduction Schedule K-1: partnership income/interest Compare the amount of reported income to that declared on the CIS. Compare the value of assets and the amount of reported depreciation to the asset values declared on the CIS. The true value of an asset may not be shown on Form 4562, Depreciation and Amortization (Including Information on Listed Property) or the depreciation work papers. Check the location of depreciable assets. Identify assets not reported on CIS such as certificates of deposit, investment accounts, virtual currency which includes cryptocurrency (e.g. Bitcoin, Ethereum, Ripple, and Litecoin) etc. Verify sources of income, such as employers, bank accounts, retirement accounts. Identify recently dissipated assets. Identify income reported on Form 1099-K, Payment Card and Third Party Network Transactions. Identify Foreign Bank and Financial Account Report (FBAR) transactions. Check IRPTR to see if the taxpayer filed a Report of Foreign Bank and Financial Accounts, FinCEN Form 114 (formally TD F 90-22.1), which indicates the taxpayer has a financial interest in, or signature authority over, a foreign financial account that has an aggregate value greater than$10,000, at any time during a calendar year.

Conduct Financial Crimes Enforcement Network Query (FCQ) research for specific information reported on the FBAR. See IRM 5.1.18.17, Foreign Bank and Financial Account Report.

Identify motor vehicles registered to the taxpayer but not declared on the CIS. See IRM 5.1.18.5, Department of Motor Vehicles.

Check for ownership in business names or lien holders.

Ownership of a trailer may lead to additional assets such as boats or jet skis

Check courthouse records for grantor/grantee, mechanic liens, mortgagee/mortgagor, divorce records, death certificate, and registered wills.

Identify real property titled to the taxpayer but not declared on the CIS.

Identify property held by transferee, nominee or alter ego (IRM 5.17.14, Fraudulent Transfers and Transferee and Other Third Party Liability.)

Check for ownership in business names on tax assessment records.

Identify past residences and employers.

Verify competing lien holders, balances due and payment history.

Identify property not listed on CIS.

Identify other creditors as leads to undisclosed assets.

Identify financial institutions which the taxpayer has conducted business with, both past and present.

Look for entities and associations with foreign banks and corporations.

See IRM 5.1.18.19, Consumer Credit Reports, for requirements and procedures for ordering credit reports.

Identify current real property, transferred or sold property.

Identify vehicle ownership.

Identify interest in partnerships, corporations or other businesses.

Identify potential third parties residing with the taxpayer.

Look for vessels and crafts registered with the Federal Aviation Administration (FAA).

Look for income sources and assets on a taxpayer's web site.

Determine the value of assets when traditional sources have been unproductive.

Identify undisclosed business activity and assets.

Locate a taxpayer when traditional sources have been unproductive.

Gather news articles and publications on high profile taxpayers.

Secure general information about a taxpayer's industry, such as financial data and the legal environment for that type of business.

Identify related entities, including shareholders and partners.

Look for an analysis of the relationships between the associated entities.

Identify "footprints" which may indicate shelter activity.

Look for a visual representation of structure and linkages between the taxpayer and related entities.

EINGDB was designed to help investigate EIN-centric relationships.

Graphs data from the Compliance Data Warehouse (CDW).

Identifies linkages between individuals, businesses, and preparers that are not easily detected.

Identifies completely different businesses that the taxpayer engages in, made connections to the same employees, multiple businesses, etc.

Identifies patterns of noncompliance.

### External Sources

Request appropriate documentation from the chart below to verify the CIS. Do not make a blanket request for information. Tailor your request to each taxpayer's specific situation. Do not require the taxpayer to provide information that is available from internal or online sources.

Compare average earnings to the income declared on the CIS.

Identify payroll deductions to ensure the expense is necessary and not claimed again on the CIS.

Identify deductions to savings accounts, credit union accounts, retirement accounts, savings bonds and loans.

Compare average earnings to the income declared on the CIS.

Identify deductions to ensure the expense is necessary and only claimed once on the CIS (for personal or business, not both.)

Secure and verify a CIS for the corporation or partnership.

Review recent year's annual report to stockholders, stockholder meeting minutes and stock ledger books.

Review recent year's corporate income tax returns.

Identify other stockholders, consider relationship to taxpayer (relative).

Review stock book and verify total amount of stock issued and outstanding.

Compare deposit amounts to income reported on tax return and CIS.

Identify source of deposits.

Verify amount and frequency of declared expenses.

Identify unnecessary expenses.

Look for unusual activity.

Reconcile with other sources, e.g., tax returns and statements, invoices/bills, and taxpayer statements.

Identify the type, conditions for borrowing or cancellation and the current loan and cash values.

Verify the amount of required premiums and whether they are being paid.

Identify source of funds used to pay.

Verify equity, monthly payment expense, date of final payment and term of contract.

Identify the type of ownership, amount of equity, monthly payment expense, and date of final payment.

Evaluate potential sale value.

Compare the insured value to the value declared on the CIS.

Identify high value personal items such as jewelry, antiques or works of art.

Compare the financial information submitted to others with that declared on the CIS.

Check other lenders or creditors.

Verify disposition of assets in the property settlement.

Secure copy of interlocutory agreement.

Verify responsibility for child support and that the payments are actually being made.

Check dependents claimed on Form 1040.

If appropriate consult with a Field Insolvency caseworker to review Schedules, Statement of Financial Affairs, Statement of Monthly Income and Means Test Calculation, and Other Court Documents such as motions, pleadings or filings from third parties.

Verify income and expenses.

Look for exempt, excluded or abandoned assets.

Review conversations of meetings with the taxpayer, the representative and possible third parties.

Review any statements made by the taxpayer to the bankruptcy trustee and creditors at the meeting of creditors and equity security holders, held pursuant to Bankruptcy Code section 341.

The last known mailing and/or permanent address of the applicant

Emergency contact's name, address and phone number

Spouse’s name and birthplace

Determine who occupies a certain building when there is an indication that the taxpayer resides at an address

Provide a taxpayer's new address if the taxpayer transferred services from an old address to a new one

### Allowable Expense Overview

Allowable expenses include those expenses that meet the necessary expense test. The necessary expense test is defined as expenses that are necessary to provide for a taxpayer's and his or her family's health and welfare and/or production of income. There are three types of allowable expenses:

Allowable Living Expenses - based on National and Local Standards

Other Necessary Expenses - expenses that meet the necessary expense test, and are normally allowed

Other Conditional Expenses - expenses, which may not meet the necessary expense test, but may be allowable based on the circumstances of an individual case

The Allowable Living Expense (ALE) Standards, also known as Collection Financial Standards, provide for a taxpayer's and his or her family's health and welfare and/or production of income. These expenses must be reasonable in amount for the size of the family and the geographic location, as well as any unique individual circumstances. The total necessary expenses establish the minimum a taxpayer and family needs to live.

### Reminder:

The ALE standards are not applicable to corporations, partnerships, LLCs, (where the LLC is identified as the liable taxpayer), or for any business expenses.

The ALE standards are not available for international taxpayers or the U.S. Territories, except for housing and utilities in Puerto Rico. In the absence of standardized figures for foreign countries, a fair and consistent approach should be applied to what is allowed as living expenses for international taxpayers. Collection employees should not use any other non-ALE figures as pre-determined guideline figures or arbitrarily select any location in the United States as a starting point for allowances. In those cases where there are no ALE standards or leverage to enforce collection of a balance due, the taxpayers' submission of living expenses should generally be accepted, provided they appear reasonable.

National Standards : These establish standards for Food, Clothing and Other Items and Out-of-Pocket Health Care Expenses.

Food, Clothing and Other Items - These establish reasonable amounts for five necessary expenses: food, housekeeping supplies, apparel and services, personal care products and services, and miscellaneous. These standards come from the Bureau of Labor Statistics (BLS) Consumer Expenditure Survey. Taxpayers are allowed the total National Standards amount monthly for their family size, without questioning the amounts they actually spend.

All five expenses are included in one total national standard amount.

Out-of-Pocket Health Care Expenses - These establish reasonable amounts for out-of-pocket health care costs including medical services, prescription drugs, and medical supplies (e.g., eyeglasses, contact lenses). The table for health care allowances is based on Medical Expenditure Panel Survey data. Taxpayers and their dependents are allowed the standard amount monthly on a per person basis, without questioning the amounts they actually spend.

Local Standards : These establish standards for two necessary expenses: 1) housing and utilities and 2) transportation. Taxpayers will normally be allowed the local standard or the amount actually paid monthly, whichever is less.

Housing and Utilities - Standards are established for each county within a state and are derived from Census and BLS data. The standard for a particular county and family size includes both housing and utilities allowed for a taxpayer’s primary place of residence. Housing and Utilities standards include mortgage (including interest) or rent, property taxes, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, cable television, internet services, telephone and cell phone.

Transportation - The transportation standards consist of nationwide figures for loan or lease payments referred to as ownership costs, and additional amounts for operating costs broken down by Census Region and Metropolitan Statistical Area. Operating costs include maintenance, repairs, insurance, fuel, registrations, licenses, inspections, parking and tolls. If a taxpayer has a car payment, the allowable ownership cost added to the allowable operating cost equals the allowable transportation expense. If a taxpayer has a car, but no car payment only the operating cost portion of the transportation standard is used to figure the allowable transportation expense. There is a single nationwide allowance for public transportation for taxpayers with no vehicle.

Vehicle Operating standards are based on actual consumer expenditure data obtained from the United States Bureau of Labor Statistics (BLS) which are adjusted with Consumer Price Indexes (CPI) to allow for projected increases throughout the year. (These CPI are used to adjust all ALE standards.) Vehicle operating standards are not based on average commuting distances. Fuel costs, which are part of Vehicle Operating Costs, have a separate fuel price adjustment which is based on Energy Information Administration (EIA) data which allows for projected fuel price increases.

National and local expense standards are guidelines. If it is determined a standard amount is inadequate to provide for a specific taxpayer's basic living expenses, allow a deviation. Require the taxpayer to provide reasonable substantiation and document the case file.

If the taxpayer or the Service believes reviewing the last three months of expenses are not reflective of the actual yearly expenditures, additional months, up to one year, may be reviewed.

Generally, the total number of persons allowed for national standard expenses should be the same as those allowed as total dependents and taxpayers claimed on the taxpayer's current year income tax return. Verify that the dependents claimed on the taxpayer's income tax return meet the dependency requirements of the IRC. There may be reasonable exceptions. Fully document the reasons for any exceptions. For example, foster children or children for whom adoption is pending.

A deviation from the local standard is not allowed merely because it is inconvenient for the taxpayer to dispose of valued assets or reduce excessive necessary expenses.

Other Necessary Expenses - These expenses meet the necessary expense test and normally are allowed. The amount allowed must be reasonable considering the taxpayer's individual facts and circumstances.

Other Conditional Expenses - These expenses may not meet the necessary expense test, but may be allowable based on the circumstances of an individual case. Other conditional expenses may also be allowable if the taxpayer qualifies for the six-year rule and one-year rule. See IRM 5.14.1.4.1, Six-Year Rule and One-Year Rule..

### National Standards

National Standards: Food, Clothing and Other Items - These include the following expenses:

Apparel and services. Includes shoes and clothing, laundry and dry cleaning, and shoe repair.

Food. Includes all meals, home and away.

Housekeeping supplies. Includes laundry and cleaning supplies other household products such as cleaning and toilet tissue, paper towels and napkins lawn and garden supplies postage and stationery and other miscellaneous household supplies.

Personal care products and services. Includes hair care products, haircuts and beautician services, oral hygiene products and articles, shaving needs, cosmetics, perfume, bath preparations, deodorants, feminine hygiene products, electric personal care appliances, personal care services, and repair of personal care appliances.

Miscellaneous. Is a percentage of the other categories and is based on Bureau of Labor Statistics (BLS) data. The miscellaneous allowance has been established for living expenses not included in any other standards or allowable expense items. Some examples include credit card payments, occupational expenses, bank fees and charges, reading material, school books and supplies for elementary through high school age dependents, etc. The miscellaneous allowance can also be used for any portion of expenses that exceed the ALE standards and are not allowed under a deviation.

Allow taxpayers the national standard amount for their family size without questioning the amount actually spent.

Money amounts in all the Allowable Living Expense examples are for illustrative purposes only. Check the ALE web page at http://mysbse.web.irs.gov/Collection/toolsprocesses/AllowExp/default.aspx for current expense amounts.

### Example:

National Standard Expense amount is $1,100 - The taxpayer’s actual expenditures are: housekeeping supplies -$100, clothing - $100, food -$500, personal care products - $100, and miscellaneous -$200 (Total Expenses - $1,000). The taxpayer is allowed the national standard amount of$1,100, even though the amount claimed was less.

A taxpayer who claims more than the total allowed by the national standards must provide documentation to substantiate and justify as necessary those expenses that exceed the total national standard amounts. Deviations from the standard amount are not allowed for miscellaneous expenses.

### Example:

National Standard Expense amount is $1,100. The taxpayer's actual expenditures are: housekeeping supplies -$100, clothing - $100, food -$700, personal care products - $100, and miscellaneous -$200 (Total Expenses - $1,200). The taxpayer is allowed the national standard amount of$1,100, unless the higher amount is justified as necessary. In this example the taxpayer has claimed a higher food expense than allowed. Justification would be based on prescribed or required dietary needs. The taxpayer must substantiate and verify only the food expense. The taxpayer is not required to verify expenses for all five categories if a higher expense is claimed for one category. The standard amounts will be allowed for the remaining categories.

All deviations from the national standard expenses for food, clothing and other items must be verified, reasonable and documented in the case history.

National Standards: Out of Pocket Health Care Expenses – These include:

Medical supplies (e.g., eyeglasses, contact lenses).

Medical procedures of a purely cosmetic nature, such as plastic surgery or elective dental work are generally not allowed.

The out-of-pocket health care standard amount is allowed in addition to the amount taxpayers pay for health insurance or individual shared responsibility payment if applicable.

Taxpayers and their dependents are allowed the standard amount monthly on a per person basis, without questioning the amounts they actually spend. Taxpayer verification of out-of-pocket expenses is not required unless the amount claimed exceeds the standard.

Taxpayers who claim more than the total allowed by the out-of-pocket health care standard, may be allowed more than the standard if they provide documentation to substantiate and justify the additional expenses. This situation may be encountered in situations involving taxpayers with no health insurance.

All deviations from the national standards for out-of-pocket health care expenses must be verified, reasonable and documented in the case history.

### Local Standards

Local standards include the following expenses:

Housing and Utilities - Housing expenses include: mortgage (including interest) or rent, property taxes, necessary maintenance and repair, homeowner's or renter's insurance, homeowner dues and condominium fees. The utilities include gas, electricity, water, heating oil, bottled gas, trash and garbage collection, wood and other fuels, septic cleaning, cable television, internet services, telephone and cell phone. Usually, these expenses are considered necessary only for the primary place of residence. Any other housing expenses should be allowed only if, based on a taxpayer's individual facts and circumstances, disallowance will cause the taxpayer economic hardship.

• Generally the total number of persons allowed for determining family size should be the same as those allowed as total dependents and taxpayers claimed on the taxpayer’s most recent year tax return. There may be reasonable exceptions, such as foster children or children for whom adoption is pending.

• An allowance for cell phone, cable television and internet service expenses is included in the Housing and Utilities standard.

• Taxpayers are allowed the standard amount for housing and utilities or the amount actually claimed and verified by the taxpayer, whichever is less. If the amount claimed is more than the total allowed by housing and utilities standards, the taxpayer must provide documentation to substantiate those expenses are necessary.

• When deciding if a deviation is appropriate, consider the cost of moving to a new residence the increased cost of transportation to work and school that will result from moving to lower-cost housing and the tax consequences. The tax consequence is the difference between the benefit the taxpayer currently derives from the interest and property tax deductions on Schedule A to the benefit the taxpayer would derive without the same or adjusted expense.

• All deviations from the housing and utilities standards must be verified, reasonable and documented in the case history.

Transportation - This includes vehicle insurance, vehicle payment (lease or purchase), maintenance, fuel, state and local registration, required inspection, parking fees, tolls, driver's license and public transportation. Public transportation includes mass transit fares for a train, bus, taxi, etc., both within and between cities.

• Transportation expenses are considered necessary when they are used by taxpayers and their families to provide for their health and welfare and/or the production of income. Employees are expected to exercise appropriate judgment in determining whether claimed transportation expenses meet these standards. Expenses that appear to be excessive should be questioned and, in appropriate situations, disallowed.

• When determining the allowable amounts, allow the full ownership standard amount, or the amount actually claimed and verified by the taxpayer, whichever is less. Allow the full operating standard amount, or the amount actually claimed by the taxpayer, whichever is less. Substantiation for the operating allowance is not required unless the amount claimed exceeds the standard.

• There is a single nationwide allowance for public transportation. This allowance is established as a floor for individuals with no vehicle. Taxpayers with no vehicle are allowed the standard, per household, without questioning the amount actually spent. The taxpayer is not required to provide documentation unless the amount claimed exceeds the standard. See Exhibit 5.15.1-1 , Question 16.

• If a taxpayer owns a vehicle and uses public transportation, expenses may be allowed for both, provided they are needed for the health and welfare of the individual or family, or for the production of income. However, the expenses allowed would be actual expenses incurred. Documentation would not be required unless the amount claimed exceeded the standards.

• If a taxpayer has a car, but no car payment, only the operating costs portion of the transportation standard is used to figure the allowable transportation expense.

• A single taxpayer is normally allowed ownership and operating costs for one vehicle. The taxpayer is allowed the standard for ownership and operating costs, or the amounts actually spent, whichever is less.

• If a husband and wife own two vehicles, they are allowed the amount claimed for each vehicle up to the maximum allowances for ownership and operating expenses. The taxpayers are allowed the standard for ownership and operating costs, or the amounts actually spent, whichever is less.

Money amounts in the Allowable Living Expense examples below are for illustrative purposes only.

Example 1: If the loan payment for each car is below the standard allowable amount and the operating costs for both cars are below the standard allowable amount, they are allowed the amount claimed.

Claimed Standard Allowed
1st Car Ownership $427$478 $427 2nd Car Ownership$470 $478$470
Total Ownership Allowed $897 Total Operating (for 2 cars)$325 $340$325
Total Ownership and Operating Allowed $1,222 Example 2: If the loan payment for each car exceeds the standard allowable amount and the operating costs for both cars exceed the standard allowable amount, they are limited to the standard allowable amount unless the claimed amount is substantiated and verified as necessary. Claimed Standard Allowed 1st Car Ownership$525 $478$478
2nd Car Ownership $480$478 $478 Total Ownership Allowed$956
Total Operating (for 2 cars) $380$340 $340 Total Ownership and Operating Allowed$1,296

Example 3: If the loan payment for one vehicle exceeds the standard allowable amount for one car and the second loan payment is less than the standard allowable amount for one car, the allowable amounts are calculated separately.

Claimed Standard Allowed
1st Car Ownership $550$478 $478 2nd Car Ownership$460 $478$460
Total Ownership Allowed $938 Total Operating (for 2 cars)$360 $340$340
Total Ownership and Operating Allowed $1,278 ### Example: If a taxpayer takes a train to work, but drives a vehicle from home to the train station, the actual expenses incurred for vehicle ownership and operating costs and the train fare would be allowable. If a taxpayer claims higher amounts of operating costs because he commutes long distances to reach his place of employment, he may be allowed greater than the standard. The additional operating expense would generally meet the production of income test and therefore be allowed if the taxpayer provides substantiation. If the amount claimed is more than the total allowed by any of the transportation standards, the taxpayer must provide documentation to verify and substantiate that those expenses are necessary. All deviations from the transportation standards must be verified, reasonable and documented in the case history. ### Other Expenses Other expenses may be necessary or conditional. Other necessary expenses meet the necessary expense test and normally are allowed. The amount allowed must be reasonable considering the taxpayer's individual facts and circumstances. Other Conditional Expenses may not meet the necessary expense test, but may be allowable based on the circumstances of an individual case. There may be circumstances where expenses may be allowed even if they do not meet the necessary expense test. If the IRS tax liability including accruals can be paid within six years and within the CSED, all expenses may be allowed if they are reasonable. If the taxpayer cannot pay within six years, it may be appropriate to allow the taxpayer up to one year in order to modify or eliminate one or more expenses. See IRM 5.15.1.3 , Analyzing Financial Information. If other conditional expenses are determined to be necessary and, therefore allowable, document the reasons for the decision in your history. The fees are for representation before the Service (i.e., to resolve current balances due, delinquent returns, examinations, etc.), or The fees meet the necessary expense test. The amount should not be excessive and must be reasonable given the complexity of the case. Fees related to business operations (i.e., reported on Schedule C) should not be claimed as personal expenses. Fees may vary an accountant will charge less for a wage earner with all returns filed that just needs a CIS completed, than he/she would charge for a self-employed individual that needs several returns prepared along with a CIS. Fees vary across the country so allowable amounts may also differ depending on where the taxpayer lives. Credit cards are generally considered a method of payment, rather than a specific expense. A taxpayer may be paying for necessary living expenses using cash or a credit card, e.g. food, clothing, gas, etc. Consequently, payments for the portion of the credit card debt reflecting necessary living expenses are provided for as allowable expenses under the national and local standards. It is important that taxpayers be informed of the above, and be advised that the IRS National Standards for Food, Clothing and Other Items provides an amount for miscellaneous expenses that can be applied to credit card debt. Generally, minimum payments on credit cards are allowed under the six-year rule. If a taxpayer is paying for necessary expenses that exceed the standards, and those expenses are justified, a deviation under the expense item on Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, should be allowed. If a credit card payment is only partially allowed or not allowed at all, the taxpayer should be advised that the IRS allows an amount monthly for miscellaneous expenses that can be used to make credit card payments. See Exhibit 5.15.1-1 , Questions 19-21. When a taxpayer does not have the ability to full pay the tax liability. When a taxpayer provides complete financial information. When a taxpayer provides verification of the state or local tax liability, and agreement if applicable Taxpayers must substantiate that the payments are being made. Taxpayers who have student loan debt, but are unable to make payments on the debt because they are suffering an economic hardship or have medical problems, should be advised to request a deferment or forbearance of the student loan payments. The Installment Agreement (IA) amount will be established without allowing for a student loan payment. Taxpayers must be advised that if they later make arrangements to pay the student loan, they can request the installment agreement be revised. Taxpayers with student loan debt, who have not yet made arrangements to repay the loan, should be allowed 10 days to set up a payment plan for the student loan and provide verification so the loan payment can be allowed. Additional time may be allowed if a taxpayer has extenuating circumstances. Taxpayers must be advised that if they do not respond by the due date, the IA amount will be established without allowing for a student loan payment. Taxpayers must also be advised that if they later make arrangements to pay the student loan, they can request the installment agreement be revised. Delinquent State and Local Taxes. Payments for delinquent state and local (county or municipal) tax liabilities may be allowed in certain circumstances: When a taxpayer owes both delinquent Federal taxes and delinquent state or local taxes, and does not have the ability to full pay. When a taxpayer is cooperative and provides complete financial information. When a taxpayer advises the IRS that he/she owes delinquent state or local taxes and provides verification of the state or local tax liability, and agreement, if applicable. Follow the procedures in this table to determine the allowable payment for delinquent state or local tax debts. IF AND THEN the taxpayer does not have an existing agreement for payment of the delinquent state or local tax debts, provides a complete Collection Information Statement (CIS) and verification of state or local tax debts, follow procedures in IRM 5.15.1.10(4)(b) to determine the calculated percentage amount that will be listed as the allowable monthly payment for delinquent state or local taxes on the CIS. the taxpayer has an existing agreement for delinquent state or local tax debts, and that agreement was established after the earliest IRS date of assessment, the payment amount on the state or local agreement is less than the calculated percentage amount, the monthly amount due on the existing state or local agreement will be listed as the allowable delinquent state or local tax payment on the CIS. The payment to IRS will be increased by the amount allowed for the monthly state or local payment one month after the date the state or local liability is scheduled to be fully paid. the taxpayer has an existing agreement for delinquent state or local tax debts, which was established after the earliest IRS date of assessment, the payment amount on the agreement, is more than the calculated percentage amount, the amount listed as the delinquent state or local tax payment on the CIS will be the calculated percentage amount. Advise the taxpayer that he/she can use the amount IRS allows for Miscellaneous expenses under National Standards to pay the additional amount due for the delinquent state or local tax payment. The payment to IRS will be increased by the amount allowed for the monthly state or local payment one month after the date the state or local liability is scheduled to be fully paid. the taxpayer has an existing agreement for delinquent state or local tax debts, which was established prior to the earliest IRS date of assessment, allowing the amount on the existing state or local agreement will not result in the case being reported uncollectible, allow the existing state or local tax payment and increase the IRS payment one month after the date the state or local liability is scheduled to be fully paid. See IRM 5.15.1.10(4)(c) and (d) if allowing the state payment will result in the account being reported Currently Not Collectible (CNC) due to hardship. Follow these procedures to calculate an allowable payment amount for delinquent state or local tax debts. 1) Determine net disposable income on Form 433-A, Collection Information Statement for Wage Earners or Self-Employed Individuals, or Form 433-F, Collection Information Statement. Do not include any amount that is being paid for outstanding state or local tax liabilities in the calculation. Net disposable income is the difference between gross income and allowable living expenses. If the taxpayer's net disposable income is less than$25, prepare a backup Form 53 due to hardship along with the installment agreement in case of eventual default and termination.

2) Calculate the dollar amounts for the IRS and state or local payments based on the total liability owed to each agency (including penalties and interest to date).
3) Use the net disposable income and a percentage of IRS and state or local liabilities to total liability to calculate the payment amounts.

Category Amount/Percentage
IRS Tax Liability $10,000.00 State or Local Tax Liability$5,000.00
Total $15,000.00 IRS percentage 10,000.00/15,000.00 = .67 State or Local percentage 5,000.00/15,000.00 = .33 Taxpayer's net disposable income (see Note below)$400.00
IRS Payment (400 x .67) $268.00 State or Local Payment (400 x .33)$132.00

If the Net disposable income is less than $25, prepare a backup Form 53 due to hardship along with the installment agreement in case of eventual default and termination. Category Amount/Percentage IRS Tax Liability$1,000.00
State or Local Tax Liability $500.00 Total$1,500.00
IRS percentage 1,000.00/1,500.00 = .67
State or Local percentage 500.00/1,500.00 = .33
Taxpayer's net disposable income $35.00 IRS Payment (35 x .67)$23.45 (Actual IRS IA payment = $25.00) State or Local Payment (35 x .33)$11.55 (Actual State or Local IA payment = $10.00) If allowing even a minimal monthly payment for delinquent state or local taxes will result in the account being reported Currently Not Collectible due to hardship: AND THEN the taxpayer does not have an existing agreement for the delinquent state or local tax debts, a payment for delinquent state or local taxes will not be allowed. Advise the taxpayer that he/she can use the amount the IRS allows for Miscellaneous expenses under National Standards to pay the delinquent state or local tax payment. the taxpayer has an existing agreement for the delinquent state or local tax debts, which was established after the earliest IRS date of assessment, a payment for delinquent state or local taxes will not be allowed. Advise the taxpayer that he/she can use the amount the IRS allows for Miscellaneous expenses under National Standards to pay the delinquent state or local tax payment. the taxpayer has an existing agreement for delinquent state or local tax debts, which was established prior to the earliest IRS date of assessment, the amount allowed for state or local taxes on the CIS should be reduced to allow for an IRS Installment Agreement payment . Advise the taxpayer that he/she can use the amount the IRS allows for Miscellaneous expenses under National Standards to pay the additional amount due for the delinquent state or local tax payment. The payment to the IRS will be increased by the amount allowed for the monthly state or local payment one month after the date that the state or local liability is scheduled to be full paid. ### Example: The taxpayer’s net disposable income (not including the state or local payment) is$70. The state or local payment due on an existing agreement that was established prior to the earliest IRS date of assessment is $100. The amount allowed for delinquent state or local taxes on the CIS is$45. The payment for the IRS IA is $25. Advise the taxpayer that he or she can use the Miscellaneous allowance to pay the difference between what the IRS has allowed ($45) and what is owed monthly for the state or local payment agreement ($100), which is$55 ($100 -$45 = $55). One month after the date the state or local agreement will be fully paid at$45 monthly, increase the IRS’ IA amount to $70 monthly ($25 + $45). Document all calculations in the case history. Allowing payments for delinquent state or local taxes when establishing an Installment Agreement has no effect on lien or levy priorities. This guidance only impacts determinations of ability to pay. Employees should use existing procedures and lien law to determine the IRS interest in assets. If a taxpayer refuses to establish an Installment Agreement or defaults on an Installment Agreement, IRS employees should follow existing procedures and lien law to determine the appropriate course of action, including pursuing collection. Minimal payments for delinquent state or local taxes are allowed for Installment Agreements using the six-year rule. If the six-year rule applies, taxpayers are required to provide financial information, but do not have to provide substantiation of reasonable expenses. If the taxpayer meets all other requirements for the six-year rule, the amount claimed for state or local taxes may be allowed. Employees would not be required to obtain verification of the state payment or calculate an amount due based on the percentage basis discussed above. If a state already has a Federal/State Memorandum of Understanding (MOU) for establishing joint Federal and State agreements, follow the MOU guidelines. ### Determining Individual Income Generally all household income, including income that is exempt from tax on the Form 1040, will be used to determine the taxpayer's ability to pay. Income earned by a taxpayer’s dependent child, claimed on the child’s Income Tax Return, would generally not be included in the taxpayer’s household income. However, if an independent adult child is living with the taxpayer and contributing to the household income used to pay living expenses, that adult child’s income may be included in a Shared Expense analysis. In cases where a liable taxpayer lives with a non-liable person, refer to IRM 5.15.1.5 , Shared Expenses, for a complete explanation of determining proportionate income and expense calculations. ### Caution: IRC 6334(a) describes property that is exempt from levy. Refer to IRM 5.11.1.4.1, Property Exempt from Levy for a complete list of exempt levy sources. Income consists of the following: Wages - Wages include salary, tips, meal allowance, parking allowance or any other money or compensation received by the taxpayer as an employee for services rendered. This includes the taxpayer and the taxpayer's spouse. Use the following formulas to calculate gross monthly wages or salaries: IF THEN Paid weekly multiply weekly gross wages by 4.3 Paid biweekly (every 2 weeks) multiply biweekly gross wages by 2.17 If income is sporadic or seasonal use the annual income figure from the Form W-2 or the Form 1040 and divide by 12 to determine the average monthly income Interest and Dividends - Includes any interest or dividend that the taxpayer receives or that is credited to an account and can be withdrawn by the taxpayer and used for household expenses. The annual total should be divided by 12 to determine the average monthly income. Look for brokerage accounts for dividends from publicly traded corporations and look for undisclosed bank accounts for interest payers. IF AND THEN the interest bearing accounts are used as an asset the taxpayer will be withdrawing the funds from the account to reduce the tax liability the dividends or interest should not be used in the income stream Net Income from Self-Employment or Schedule C - The amount the taxpayer earned after paying ordinary and necessary business expenses. This amount may be determined from an analysis of the income and expense section of Form 433-A or Form 433-B. It may also be determined using the net profit on Schedule C from the most recent year's Form 1040 if all duplicate deductions are eliminated (e.g., expenses for business use of home already included in Allowable Living Expense for Housing and Utilities). Deductions for depletion and depreciation on Schedule C are not cash expenses and these amounts must be added back to the net income figure. In addition, interest cannot be deducted if it is already included in any other installment payments allowed. If the net business income is a loss, enter zero . Do not enter a negative number. The income and expense information provided must reflect a sufficient time frame to accurately determine the monthly average that could be expected for the entire year. Net Rental Income - The amount earned after paying ordinary and necessary monthly rental expenses. If using Schedule E from the most recent year's Form 1040, do not include depreciation or depletion as an expense item. If net rental income is a loss, enter a zero . Do not enter a negative number. Pensions - Includes Social Security, IRA, profit sharing plans, etc. Pensions could be used as an asset or as part of the income stream. See IRM 5.15.1.18 Discretion should be used in determining if pension income should be levied. For additional guidance on levying pensions, see IRM 5.11.6, Notice of Levy in Special Cases Child Support - Include the actual amount received in addition to other debts or bills the non-custodial parent is paying pursuant to a child support order. For example, the court order assigns$200 a week for support but also requires all medical bills to be paid. The child support income would include the \$200.00 plus any additive support payments received for medical bills.

Alimony - Include the assigned payments made by the non-resident spouse. However, consider if other bills are being paid, such as the mortgage, and adjust the allowable expenses accordingly.

Other - This could include payments from a trust account, royalties, renting a room, gambling winnings, sale of property, rent or oil subsidies, etc. Tax return information could include various sources of income.

A rent subsidy paid directly to the taxpayer from a government agency should be reflected as income on Form 433-A and the full amount of rent paid should be deducted as an expense under housing and utilities. A subsidy paid directly to a landlord by a government agency should not be included in income on Form 433-A, and the taxpayer should only report the actual expenses he or she pays for rent under housing and utilities.

The Internal Revenue Code does not include specific provisions for liability collection from most state law business organizations. The provisions of state law that shield certain persons or entities from liability are used as guidance for determining the entity liable for taxes incurred in a business.

State law determines what rights the taxpayer has in the property the government seeks to reach. Therefore, the attachment of a federal lien to property is highly dependent upon state law.

Classification principles must be used to first determine the identity of the liable party. State law definitions of property are then used to determine what property the federal tax lien attaches to.

Generally, an assessment of tax in the name of a business entity can be taken as evidence of liability on the part of the party assessed. However, partners who are not assessed may be liable under state law - e.g., general partners may be liable for partnership liabilities.

Single owners of certain limited liability companies (LLCs), with respect to employment taxes on wages paid prior to January 1, 2009, could file returns in the name of the LLC even though only the owner was liable. This has created problems since assessments where the single owner is liable are indistinguishable from assessments where the LLC is liable.

See IRM 5.1.21, Collecting from Limited Liability Companies, for additional information.

## Eukaryotic Transcription Gene Regulation

Like prokaryotic cells, the transcription of genes in eukaryotes requires the actions of an RNA polymerase to bind to a sequence upstream of a gene to initiate transcription. However, unlike prokaryotic cells, the eukaryotic RNA polymerase requires other proteins, or transcription factors, to facilitate transcription initiation. Transcription factors are proteins that bind to the promoter sequence and other regulatory sequences to control the transcription of the target gene. RNA polymerase by itself cannot initiate transcription in eukaryotic cells. Transcription factors must bind to the promoter region first and recruit RNA polymerase to the site for transcription to be established.

View the process of transcription&mdashthe making of RNA from a DNA template:

A YouTube element has been excluded from this version of the text. You can view it online here: pb.libretexts.org/biowm/?p=196

### The Promoter and the Transcription Machinery

Figure 3. An enhancer is a DNA sequence that promotes transcription. Each enhancer is made up of short DNA sequences called distal control elements. Activators bound to the distal control elements interact with mediator proteins and transcription factors. Two different genes may have the same promoter but different distal control elements, enabling differential gene expression.

Genes are organized to make the control of gene expression easier. The promoter region is immediately upstream of the coding sequence. The purpose of the promoter is to bind transcription factors that control the initiation of transcription.

### Enhancers and Transcription

In some eukaryotic genes, there are regions that help increase or enhance transcription. These regions, called enhancers, are not necessarily close to the genes they enhance. They can be located upstream of a gene, within the coding region of the gene, downstream of a gene, or may be thousands of nucleotides away. Enhancer regions are binding sequences, or sites, for transcription factors. When a DNA-bending protein binds, the shape of the DNA changes (Figure 3). This shape change allows for the interaction of the activators bound to the enhancers with the transcription factors bound to the promoter region and the RNA polymerase.

### Turning Genes Off: Transcriptional Repressors

Like prokaryotic cells, eukaryotic cells also have mechanisms to prevent transcription. Transcriptional repressors can bind to promoter or enhancer regions and block transcription. Like the transcriptional activators, repressors respond to external stimuli to prevent the binding of activating transcription factors.

To start transcription, transcription factors, must first bind to the promoter and recruit RNA polymerase to that location. In addition to promoter sequences, enhancer regions help augment transcription. Enhancers can be upstream, downstream, within a gene itself, or on other chromosomes. Transcription factors bind to enhancer regions to increase or prevent transcription.

The binding of ________ is required for transcription to start.

[hidden-answer a=&rdquo670222&Prime]Answer c. The binding of RNA polymerase is required for transcription to start.

What will result from the binding of a transcription factor to an enhancer region?

1. decreased transcription of an adjacent gene
2. increased transcription of a distant gene
3. alteration of the translation of an adjacent gene
4. initiation of the recruitment of RNA polymerase

[hidden-answer a=&rdquo829037&Prime]Answer b. Increased transcription of a distant gene will result from the binding of a transcription factor to an enhancer region.

A mutation within the promoter region can alter transcription of a gene. Describe how this can happen.

[practice-area rows=&rdquo2&Prime][/practice-area]
[hidden-answer a=&rdquo332179&Prime]A mutation in the promoter region can change the binding site for a transcription factor that normally binds to increase transcription. The mutation could either decrease the ability of the transcription factor to bind, thereby decreasing transcription, or it can increase the ability of the transcription factor to bind, thus increasing transcription.

What could happen if a cell had too much of an activating transcription factor present?

[practice-area rows=&rdquo2&Prime][/practice-area]
[hidden-answer a=&rdquo162780&Prime]If too much of an activating transcription factor were present, then transcription would be increased in the cell. This could lead to dramatic alterations in cell function. [/hidden-answer]

## Section 2

### Question 11-20

Write ONE WORD/ OR A NUMBER for each answer.

Waste sorting, collection, and disposal

Necessary characteristics of dustbins: Solid and 11 ____________

Recyclable garbage (blue or green bin)

Unrecyclable garbage (yellow bin)

It mainly refers to 12 ____________waste

Warning signs state not to 13 ____________blue/green bins

All kitchen garbage should be put into a 15 ____________bag.

The garbage disposal plant is situated in an 16 ____________space or field.

The waste is disposed of at least once every 17 ____________

The dustbin should be cleared at night because of 18 ____________

The waste is mainly produced by 19 ____________industry, retail, and offices.

Revelation given to Joseph Smith the Prophet, at Harmony, Pennsylvania, likely around April 1829, though portions may have been received as early as the summer of 1828. Herein the Lord informs Joseph of alterations made by wicked men in the 116 manuscript pages from the translation of the book of Lehi, in the Book of Mormon. These manuscript pages had been lost from the possession of Martin Harris, to whom the sheets had been temporarily entrusted. (See the heading to section 3.) The evil design was to await the expected retranslation of the matter covered by the stolen pages and then to discredit the translator by showing discrepancies created by the alterations. That this wicked purpose had been conceived by the evil one and was known to the Lord even while Mormon, the ancient Nephite historian, was making his abridgment of the accumulated plates, is shown in the Book of Mormon (see Words of Mormon 1:3–7).

1–26, Satan stirs up wicked men to oppose the Lord’s work 27–33, He seeks to destroy the souls of men 34–52, The gospel is to go to the Lamanites and all nations through the Book of Mormon 53–63, The Lord will establish His Church and His gospel among men 64–70, He will gather the repentant into His Church and will save the obedient.

1 Now, behold, I say unto you, that because you a delivered up those writings which you had power given unto you to translate by the means of the b Urim and Thummim, into the hands of a wicked man, you have lost them.

2 And you also lost your gift at the same time, and your a mind became b darkened.

3 Nevertheless, it is now a restored unto you again therefore see that you are faithful and continue on unto the finishing of the remainder of the work of b translation as you have begun.

4 Do not run a faster or labor more than you have b strength and means provided to enable you to translate but be c diligent unto the end.

5 a Pray always, that you may come off b conqueror yea, that you may conquer Satan, and that you may c escape the hands of the servants of Satan that do uphold his work.

6 Behold, they have sought to a destroy you yea, even the b man in whom you have trusted has sought to destroy you.

7 And for this cause I said that he is a wicked man, for he has sought to take away the things wherewith you have been entrusted and he has also sought to destroy your gift.

8 And because you have delivered the writings into his hands, behold, wicked men have taken them from you.

9 Therefore, you have delivered them up, yea, that which was a sacred, unto wickedness.

10 And, behold, a Satan hath put it into their hearts to alter the words which you have caused to be b written, or which you have translated, which have gone out of your hands.

11 And behold, I say unto you, that because they have altered the words, they read contrary from that which you translated and caused to be written

12 And, on this wise, the devil has sought to lay a cunning plan, that he may destroy this work

13 For he hath put into their hearts to do this, that by lying they may say they have a caught you in the words which you have pretended to translate.

14 Verily, I say unto you, that I will not suffer that Satan shall accomplish his a evil design in this thing.

15 For behold, he has put it into their a hearts to get thee to b tempt the Lord thy God, in asking to translate it over again.

16 And then, behold, they say and think in their hearts—We will see if God has given him power to translate if so, he will also give him power again

17 And if God giveth him power again, or if he translates again, or, in other words, if he bringeth forth the same words, behold, we have the same with us, and we have altered them

18 Therefore they will not agree, and we will say that he has lied in his words, and that he has no a gift, and that he has no power

19 Therefore we will destroy him, and also the work and we will do this that we may not be ashamed in the end, and that we may get a glory of the world.

20 Verily, verily, I say unto you, that a Satan has great hold upon their hearts he stirreth them up to b iniquity against that which is good

21 And their hearts are a corrupt, and b full of wickedness and abominations and they c love d darkness rather than light, because their e deeds are evil therefore they will not ask of me.

22 a Satan stirreth them up, that he may b lead their souls to destruction.

23 And thus he has laid a cunning plan, thinking to a destroy the work of God but I will b require this at their hands, and it shall turn to their shame and condemnation in the day of c judgment.

24 Yea, he stirreth up their hearts to a anger against this work.

25 Yea, he saith unto them: a Deceive and lie in wait to catch, that ye may destroy behold, this is no harm. And thus he flattereth them, and telleth them that it is no sin to b lie that they may catch a man in a lie, that they may destroy him.

26 And thus he a flattereth them, and leadeth them along until he draggeth their souls down to b hell and thus he causeth them to catch themselves in their own c snare.

27 And thus he goeth up and down, a to and fro in the earth, seeking to b destroy the souls of men.

28 Verily, verily, I say unto you, wo be unto him that a lieth to b deceive because he supposeth that another lieth to deceive, for such are not exempt from the c justice of God.

29 Now, behold, they have altered these words, because Satan saith unto them: He hath deceived you—and thus he a flattereth them away to do iniquity, to get thee to b tempt the Lord thy God.

30 Behold, I say unto you, that you shall not translate again those words which have gone forth out of your hands

31 For, behold, they shall not accomplish their evil designs in lying against those words. For, behold, if you should bring forth the same words they will say that you have lied and that you have pretended to translate, but that you have contradicted yourself.

32 And, behold, they will publish this, and Satan will a harden the hearts of the people to stir them up to anger against you, that they will not believe my words.

33 Thus a Satan thinketh to overpower your b testimony in this generation, that the work may not come forth in this generation.

34 But behold, here is wisdom, and because I show unto you wisdom, and give you commandments concerning these things, what you shall do, show it not unto the world until you have accomplished the work of translation.

35 Marvel not that I said unto you: Here is a wisdom, show it not unto the world—for I said, show it not unto the world, that you may be preserved.

36 Behold, I do not say that you shall not show it unto the righteous

37 But as you cannot always judge the a righteous, or as you cannot always tell the wicked from the righteous, therefore I say unto you, hold your b peace until I shall see fit to make all things known unto the world concerning the matter.

38 And now, verily I say unto you, that an account of those things that you have written, which have gone out of your hands, is engraven upon the a plates of Nephi

39 Yea, and you remember it was said in those writings that a more particular account was given of these things upon the plates of Nephi.

40 And now, because the account which is engraven upon the plates of Nephi is more particular concerning the things which, in my wisdom, I a would bring to the knowledge of the people in this account—

41 Therefore, you shall translate the engravings which are on the plates of Nephi, down even till you come to the reign of king Benjamin, or until you come to that which you have translated, which you have retained

42 And behold, you shall publish it as the record of Nephi and thus I will a confound those who have altered my words.

43 I will not suffer that they shall destroy my a work yea, I will show unto them that my b wisdom is greater than the cunning of the devil.

44 Behold, they have only got a part, or an a abridgment of the account of Nephi.

45 Behold, there are many things engraven upon the a plates of Nephi which do throw greater views upon my gospel therefore, it is wisdom in me that you should b translate this first part of the engravings of Nephi, and send forth in this work.

46 And, behold, all the remainder of this work does contain all those parts of my a gospel which my holy prophets, yea, and also my disciples, b desired in their prayers should come forth unto this people.

47 And I said unto them, that it should be a granted unto them according to their b faith in their prayers

48 Yea, and this was their faith—that my gospel, which I gave unto them that they might preach in their days, might come unto their brethren the a Lamanites, and also all that had become Lamanites because of their dissensions.

49 Now, this is not all—their faith in their prayers was that this gospel should be made known also, if it were possible that other nations should possess this land

50 And thus they did leave a blessing upon this land in their prayers, that whosoever should believe in this a gospel in this land might have eternal life

51 Yea, that it might be a free unto all of whatsoever nation, kindred, tongue, or people they may be.

52 And now, behold, according to their faith in their prayers will I bring this part of my gospel to the knowledge of my people. Behold, I do not bring it to a destroy that which they have received, but to build it up.

53 And for this cause have I said: If this generation a harden not their hearts, I will establish my b church among them.

54 Now I do not say this to destroy my church, but I say this to build up my church

55 Therefore, whosoever belongeth to my church need not a fear, for such shall b inherit the c kingdom of heaven.

56 But it is they who do not a fear me, neither keep my commandments but build up b churches unto themselves to get c gain, yea, and all those that do wickedly and build up the kingdom of the devil—yea, verily, verily, I say unto you, that it is they that I will disturb, and cause to tremble and shake to the center.

57 Behold, I am Jesus Christ, the a Son of God. I came unto mine own, and mine own b received me not.

58 I am the a light which shineth in darkness, and the darkness comprehendeth it not.

59 I am he who said— a Other b sheep have I which are not of this fold—unto my disciples, and many there were that c understood me not.

60 And I will show unto this people that I had other a sheep, and that they were a b branch of the house of c Jacob

61 And I will bring to light their marvelous works, which they did in my name

62 Yea, and I will also bring to light my gospel which was ministered unto them, and, behold, they shall not deny that which you have received, but they shall build it up, and shall bring to light the true points of my a doctrine, yea, and the only doctrine which is in me.

63 And this I do that I may establish my gospel, that there may not be so much a contention yea, b Satan doth c stir up the hearts of the people to d contention concerning the points of my doctrine and in these things they do err, for they do e wrest the scriptures and do not understand them.

64 Therefore, I will unfold unto them this great mystery

65 For, behold, I will a gather them as a hen gathereth her chickens under her wings, if they will not harden their hearts

66 Yea, if they will come, they may, and partake of the a waters of life freely.

67 Behold, this is my doctrine—whosoever repenteth and a cometh unto me, the same is my b church.

68 Whosoever a declareth more or less than this, the same is not of me, but is b against me therefore he is not of my church.

69 And now, behold, whosoever is of my church, and a endureth of my church to the end, him will I establish upon my b rock, and the c gates of hell shall not prevail against them.

70 And now, remember the words of him who is the life and a light of the b world, your Redeemer, your c Lord and your God. Amen.