The liquid resource tolerance in SI 01140.010 does not apply to IRS transactions unless the transaction was previously developed.
See SI 02310.047.
NOTE: Always apply Access to Financial Institutions (AFI) procedures when a resource-related
diary is present on a determination or limited issue. See SI 01140.206 for electronic
bank verification procedures.
Otherwise, apply normal verification requirements. For example, if an IRS alert reflects
an interest payment, develop the underlying bank account (except as noted in section
SI 02310.045B) but verification of the interest income may not be required. See SI 00830.500.