1.4.19  Automated Underreporter Technical and Clerical Managers and Coordinators Guide

Manual Transmittal

October 18, 2013

Purpose

(1) This transmits revised IRM 1.4.19, Resource Guide for Managers, Automated Underreporter Technical and Clerical Managers and Coordinators Guide.

Background

This IRM provides instructions for Automated Underreporter (AUR) managers (Technical and Clerical) and coordinators to control the flow of work, perform managerial reviews, and to monitor and generate reports. Managers verify errors found by review, ensure corrective action, monitor security reports, and keep the user data updated, ensuring proper security procedures are followed.

Scope

IRM 1.4.19 effective November 1, 2013 should be used for Individual Master File Automated Underreporter Program.

Material Changes

(1) Formatting and editorial changes throughout the document

(2) Throughout the IRM updated tax years

(3) Throughout the IRM changed 3219 letter to CP 3219A

(4) IRM 1.4.19.1.4 (3) - deleted

(5) IRM 1.4.19.1.8 - new subsection for Integrated Automation Technologies (IAT)

(6) IRM 1.4.19.2.1(16) - changed batch title to "Batch Type 41 - CP 2501 Identity Theft (IDT) Response" , revised to indicate handwalk to Identity Theft Specialized Team (IDTSpT)

(7) IRM 1.4.19.2.1(19) - changed batch title to "Batch Type 44 - CP 2501 Response" , deleted references to priority and 20 days, revised to indicate batches are available for technical processing

(8) IRM 1.4.19.2.1(42) - changed batch title to "Batch Type 72 - Statutory Identity Theft (IDT) Response" , deleted reference to one IRS received date

(9) IRM 1.4.19.2.1(44) - changed batch title to "Batch Type 74 - Statutory Notice Response" , deleted references to priority and 10 days and fully agreed

(10) IRM 1.4.19.2.1(48) - revised to include segmenting batch type 81 for TY 2012 and subsequent

  1. IRM 1.4.19.2.1(48) a - new for "Batch Type 81001 - 81499 - (Reconsiderations) - TY 2012 and Subsequent"

  2. IRM 1.4.19.2.1(48) b - new for "Batch Type 81500 - 81949 - (Identity Theft Reconsiderations) - TY 2012"

  3. IRM 1.4.19.2.1(48) c - new for "Batch Type 81950 - (Identity Theft Reconsiderations - Universal Work)"

(11) IRM 1.4.19.2.1(50) 1st bullet - added Note for TY 2012 designation of "Batch Type 84001 - 84299 for Merchant Card Cases"

(12) IRM 1.4.19.2.1(57) - new for "Batch Type 89004 - CP 2501 Identity Theft Letter Suspense"

(13) IRM 1.4.19.2.1(58) - new for "Batch Type 89005 - CP 2000 Identity Theft Letter Suspense"

(14) IRM 1.4.19.2.1(59) - new for "Batch Type 89006 - Statutory Notice Identity Theft Letter Suspense"

(15) IRM 1.4.19.2.1(60) - new for "Batch Type 89009 - Reconsideration Identity Theft Letter Suspense" , renumbered remainder of subsection

(16) IRM 1.4.19.6.4.13(6) - new for quarterly Statute report

(17) IRM 1.4.19.6.14(2) 5th bullet - deleted "(For TY 2009 and subsequent only)"

(18) IRM 1.4.19.8.2(5) step 3 - added or SEID

(19) IRM 1.4.19.8.8.1.1(5) - new step 2 for SEID field, renumbered remainder of step list

(20) IRM 1.4.19.9.1.3(9) - changed 2011 to 2012 and 2013 to 2014

(21) IRM 1.4.19.9.1.5(1) table - added category code, title, and subtitle for MT and CM

(22) IRM 1.4.19.9.1.8(6) - added Note and Example for multiple disaster types

(23) Exhibit 1.4.19-2 - added new section for Identity Theft IPCs, revised definition for IPC 9B and IPC 9E

(24) Exhibit 1.4.19-12 - new Exhibit for Mandated IAT Tools

(25) Exhibit 1.4.19-13 - new Exhibit for Additional IAT Tools Available (Use Not Mandated)

Effect on Other Documents

This material supersedes IRM 1.4.19 dated September 28, 2012 (effective November 1, 2012). This revision incorporates IRM Procedural Update (IPU) 13U1099 (dated 06-17-2013).

Audience

AUR Managers and Coordinators at the Small Business/Self-Employed and Wage and Investment AUR sites

Effective Date

(11-01-2013)

Steve C. Klingel
Director, Reporting Compliance
Wage and Investment Division

1.4.19.1  (11-01-2012)
Overview

  1. Automated Underreporter (AUR) cases are built from two primary sources: the Individual Master File (IMF) which contains information reported to IRS by taxpayers on Form 1040, U.S. Individual Income Tax Return, Form 1040A, U.S. Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single or Joint Filers with No Dependents and the Information Returns Master File (IRMF) which contains information submitted by payers of Form W-2, Wage and Tax Statement, Form 1099-DIV, Dividends and Distributions, Form 1099-INT, Interest Income, etc. The IRMF is matched with the IMF to verify all income is reported. Underreporter cases result when computer analysis detects a discrepancy between the two data sources.

  2. The information documents in the W-2 series should be attached to the tax return when it is filed. These documents include:

    • Form W-2, Wage and Tax Statement

    • Form W-2C, Statement of Corrected Income and Tax Amounts

    • Form W-2 G, Certain Gambling Winnings

  3. The information documents in the Form 1099 series are not required to be attached to the tax return when it is filed. These documents include:

    • Form 1099-A, Acquisition or Abandonment of Secured Property

    • Form 1099-B, Proceeds from Broker and Barter Exchange Transactions

    • Form 1099-C, Cancellation of Debt

    • Form 1099-DIV, Dividends and Distributions

    • Form 1099-G, Certain Government Payments

    • Form 1099-INT, Interest Income

    • Form 1099-K, Merchant Card and Third Party Payments

    • Form 1099-LTC, Long Term Care and Accelerated Death Benefits

    • Form 1099-MISC, Miscellaneous Income

    • Form 1099-OlD, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received from Cooperatives

    • Form 1099-Q, Payments from Qualified Education Programs (Under Section 529 and 530)

    • Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-sharing Plans, IRAs, Insurance Contracts, etc.

      Note:

      Form 1099-R should be attached if there is tax withheld.

    • Form RRB-1099, Payments by the Railroad Retirement Board

    • Form 1099-S, Proceeds from Real Estate Transactions

    • Form 1099-SA, Distributions from an HSA, Archer MSA, or Medicare MSA

    • Form SSA-1099, Social Security Benefits

  4. The schedules in the Schedule K-1 series are not required to be attached to the tax return when it is filed. The Schedule K-1s include:

    • Form 1041, U.S. Income Tax Return for Estates & Trusts, Beneficiary’s Share of Income, Deductions, Credits, Etc.

    • Form 1065, U.S. Return of Partnership Income, Partner’s Share of Income, Credits, Deductions, Etc.

    • Form 1120-S, U.S. Income Tax Return for an S Corporation, Shareholder’s Share of Income Credits, Deductions, Etc.

  5. Other information documents that are not required to be attached to the tax return when it is filed include:

    • Form 1098, Mortgage Interest Statement

    • Form 1098-E, Student Loan Interest Statement

    • Form 1098-T, Tuition Statement

    • Form 5498, IRA Contribution Information

    • Form 5498-ESA, Coverdell ESA Contribution Information

    • Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

  6. Discrepant cases are grouped by the following:

    • Subfile - a specific group of taxpayers with like issues, regardless of income type

    • Category - a specific type of discrepancy (income, adjustments to income, credits, etc.)

    • Sub-category - range of potential tax change

      Note:

      For a list of Category, Subfiles and Sub-categories see Exhibit 1.4.19-10, AUR Category Code Description/Chart.

    These categories and sub-categories provide a logical system of criteria to select cases from the available inventory.

  7. Cases are selected at the Headquarters level for each site utilizing the inventory selection tool. The inventory is then controlled by each AUR campus.

    1. The Computing Centers (Enterprise Computing Center at Martinsburg (ECC-MTB) and Enterprise Computing Center at Memphis (ECC-MEM)) send tape information from the IRMF, Return Transaction File (RTF), Taxpayer Information File (TIF), and Payer Agent File. This information is downloaded to the AUR system.

      Note:

      Data from the TIF and Payer Agent File is updated weekly.

    2. A computer tape containing Form 4251 (Return Charge-Out) data is printed on a campus printer. Each Form 4251 contains a social security number (SSN), tax year, and other case identification information, represented on a bar code in numeric format. Returns are pulled by Federal Records Centers (FRC) and forwarded to the Campuses.

      Note:

      Charge-outs are not printed for cases in Subfile J, (Auto Generated Notices (AGN)), electronically filed returns (ELF) and returns with document (doc) codes 07 and 08 (EZs).

    3. All ELF and Form 1040EZ cases are auto batched into Screening Batch Types (BTs) 01 - 19 and are identified as "Virtual batches" (no physical case). The batches are systemically closed and updated to "AB" status. A batch and work unit listing is available to print. Tax examiners (TEs) input the Process Codes (PCs) on the individual work unit listing and the clerks utilize this listing to verify the PCs.

    4. Returns are controlled into the AUR system by scanning the bar code information of Form 4251 with a bar code scanner or by entering the SSN.

  8. After cases are selected from the inventory, they are worked according to procedures in IRM 4.19.3, IMF Automated Underreporter Program.

  9. Cases with paper returns are received and built into the AUR system by the clerical function. As paper cases are built into screening batches they are controlled in AUR. Screening batches are requested by technical units to be worked.

  10. TEs perform an in-depth analysis of each case. If the identified discrepant amount is resolved, the case is closed with no taxpayer contact. If the discrepant amount was not included on the return or otherwise resolved, the taxpayer is sent one of the following:

    • Letter 2893C - a letter generated for confirmed and appropriate Federal Withholding and/or Excess Social Security Tax (SST)

    • CP 2501 - an initial contact letter (no tax calculation) that requests additional information or a

    • CP 2000 - a proposal to change tax which includes calculations and explanations

  11. PCs are codes used to provide an audit trail for AUR case processing. Integrated Data Retrieval System (IDRS) reflects AUR PCs as pending actions until they post to Master File. AUR PCs follow the transaction code (TC) 922 string listed on IDRS. PCs designated to generate Amended Notices (CP 2000 and CP 2501) and Statutory (Stat) Notices update the existing control base.

  12. There are other PCs, that do not generate notices, input during AUR processing. These PCs may require the case to be released from the work unit prior to batch release. For a complete list of PCs see Exhibit 1.4.19-3, AUR Process Codes.

  13. Internal Process Codes (IPCs) are codes used to internally route cases requiring research, letters, or referral. A complete list of IPCs can be found in Exhibit 1.4.19-2, AUR Internal Process Codes.

  14. For a list of abbreviations and definitions used in AUR processing, see Exhibit 1.4.19-1, Glossary and Abbreviations.

1.4.19.1.1  (11-01-2011)
AUR System Problem Reporting Procedures

  1. Refer any AUR system problems to the AUR Coordinator. If the AUR Coordinator is unable to resolve the problem the issue is elevated to the appropriate Headquarters (HQ) Analyst.

1.4.19.1.1.1  (11-01-2012)
Adding the AUR Program to New Computers

  1. When AUR needs to be added to a new computer, the manager or AUR Coordinator should prepare a "Get-It Ticket" to have AUR added by Information Technology (IT).

1.4.19.1.2  (11-01-2011)
Action 61/Policy Statement P-6-12 Guidelines

  1. Action 61/Policy Statement P-6-12 Guidelines are the result of a task force initiated to provide timely and quality responses to taxpayer correspondence. For general guidelines refer to IRM 4.19.3.20.1.5, Action 61/Policy Statement P-6-12.

1.4.19.1.3  (11-01-2012)
Archived Cases

  1. The AUR system maintains an archived file of AUR cases for 10 years.

  2. For Tax Year (TY) 2003 and subsequent years, cases from any site can be accessed using View Case.

  3. For TY 2002 and subsequent years, access the case data using View Case in the appropriate tax year on the system.

  4. For TY 2001 and prior if information on the case is needed, the case must be ordered from files.

1.4.19.1.4  (11-01-2013)
Spousal Notices

  1. A second CP 2501 or CP 2000 notice may be generated for the spouse whenever the secondary spouse's address has changed from the AUR tax year to the year of the latest filed return. The second notice is an exact duplicate of all the information contained in the original notice mailed to the primary taxpayer with the exception that the second notice contains the current address of the potential/probable ex-spouse.

  2. Stat Notices are generated to each spouse, regardless of most recent address of record.

1.4.19.1.5  (12-01-2009)
Statute of Limitations

  1. In general, assessments must be made within three (3) years after the return due date or filing date, whichever is later. An assessment may be made within six (6) years if there is a substantial omission, 25 percent or more per IRC 6501(e), of gross income.

  2. The statute can be extended by a mutual written agreement between the IRS and the taxpayer(s) via Form 872, Consent to Extend the Time to Assess Tax.

  3. The statute is suspended by the issuance of a Statutory Notice of Deficiency (90 day) Waiver.

    Note:

    Statute cases and the use of Form 872 should be kept to a minimum. However, if it is not possible to timely work and/or timely close these cases, Form 872 should be used.

  4. A request for prompt assessment of tax on the estate of a deceased taxpayer limits the statute period for assessment of tax to 18 months after the written request is properly filed or to the normal statute date, whichever is earlier.

  5. Statute awareness is a vital process to the performance of identifying statute cases in the Internal Revenue Service operations. The Statute Awareness Program was created to minimize barred assessments and erroneous abatements. For information on conditions which may extend the assessment statute expiration date (ASED), refund statute expiration date (RSED), or collection statute expiration date (CSED), see IRM 25.6, Statute of Limitations.

  6. Employees who deal with statute related issues must be able to identify statute imminent or expired periods for assessing, refunding, and collecting tax on Individual Master File (IMF), Business Master File (BMF), and Individual Retirement Account File (IRAF) accounts.

  7. If less then 90 days remain until the ASED, prepare the case for adjustment using Form 2859, Request for Quick or Prompt Assessment, and route to the RACS function for input. Cases indicating a decrease in tax, previously assessed by AUR, are resolved by the AUR reconsideration function. See IRM 21.5.3, General Claims Procedures, for Category A criteria and claim disallowance procedures.

1.4.19.1.6  (11-01-2010)
Balanced Measurement System

  1. The Balanced Measurement System provides guidance for all functions of the IRS and contributes to the focus for work performed in the AUR function.

  2. The Balanced Measures are described below:

    1. Provide accurate and professional services to internal and external customers in a courteous, timely manner.

    2. Create an enabling environment for employees by providing quality leadership, adequate training, and effective support services.

    3. Generate a productive quantity of work in a quality manner and provide meaningful outreach to all customers.

1.4.19.1.7  (11-18-2011)
Maintaining Documents In AUR

  1. Form 3210 - Document Transmittal - Correspondence, teletype, transmittal letters, reports, transmittal receipt and control documents, etc., pertaining to receiving, controlling and transmitting tax returns, taxpayer account registers, and related documents should be maintained within the Operation for one year from the date the transmittal was prepared. After the one year period the document can be destroyed in accordance with local classified waste procedures.

  2. Certified and Registered Mail Records - Statutory Notices Certified listings should be maintained within the Operation for three years after the closeout of the tax year. At the end of the three year period, ship the listings using Standard Form 135, Records Transmittal and Receipt. Follow the form instructions for completion and ship to the appropriate FRC. The form and instructions can be found at http://www.archives.gov/frc/forms/sf-135.pdf and http://www.archives.gov/frc/forms/sf-135-instructions.html.

1.4.19.1.8  (06-17-2013)
Integrated Automation Technologies (IAT)

  1. Automated Underreporter employees are mandated to use the Integrated Automation Technologies (IAT) tools. When an action must be taken on IDRS (unable to complete the action within the AUR system) and an IAT tool is available, AUR employees with access to IAT tools are required to complete the action using the IAT tool. The IAT tools assist the tax examiner (TE) with IDRS research and input.

  2. If an IAT tool is not functioning properly, the case should be worked using IDRS. For more information on each tool, as well as job aids for each tool, see Job Aids at http://serp.enterprise.irs.gov/databases/portals.dr/aur-portal/default.htm

    Note:

    To avoid IDRS security violations, the following command codes must be in the employee’s profile in order to utilize the "xClaim" IAT tool: ACTON, TXMOD, ENMOD, ENREQ, INCHG, REQ54, ADJ54, LETER, LPAGE, STAUP, SUMRY, IRPTR, REQ77, FRM77, INOLE, TXCMP, IMFOL, RTVUE, CFINK, and TRDBV.

    Note:

    To report any IAT problem, submit your issue via Fix IAT.

1.4.19.2  (11-01-2012)
Controlling Work - General

  1. AUR cases to be analyzed by AUR TEs are built into batches, each batch is divided into work units. It is the manager’s responsibility to monitor and control work coming through their unit.

  2. After all cases in the batch have been worked, the batches are released from the technical unit to the clerical function for appropriate action.

  3. Each batch is identified with a five-digit number.

    1. The first two digits of the batch number are used to describe the batch type.

    2. The next three digits are used to describe the sequential number of a regular batch (001, 002, 003, etc. through 999), or the Unit Location Number of a Unit Suspense Batch (Batch Types (BT) 36, 42, 45, 62, 65, 75, 77, 82, or 92).

  4. Each case is assigned a nine-digit case sequence number (CSN). The CSN corresponds to the location of a case within a batch. A CSN is composed of different elements dependent upon whether the case is in a suspense batch or a regular batch.

  5. The CSN of a regular batch consists of four sections. The description of the numbers in sequence are:

    1. The first two numbers are the batch type.

    2. The next three numbers are the batch sequence number.

    3. The next two numbers are the work unit containing the case.

    4. The last two numbers are for the document number within the work unit.

    Exception:

    Cases assigned to the TEs individual unit suspense do not contain a work unit number or document number as listed in steps 3 and 4 above.

  6. The CSN of a suspense batch consists of three sections. The description of numbers in sequence are:

    1. The first two numbers are the batch type.

    2. The next three numbers are the batch sequence or the location of a Unit Suspense Batch.

    3. The last four numbers are the sequence number of a case within the batch. When the document number reaches 9,999 the batch sequence number increases by one and the document number within the batch starts at 0001.

      Note:

      Cases assigned to the TEs individual unit suspense only contain the batch number, they do not have a work unit or document number within the work unit.

  7. The CSN is displayed on the Case History Screen.

  8. The CSN is valid for locating a case as long as the original batch remains intact and in order during processing. If a case is removed from its original location in the batch and is not returned to it, the CSN is not valid for locating the case. A new CSN is assigned when the case is built to a new batch.

  9. To view the history of a case anywhere on the AUR system:

    1. Select the tax year from the AUR Year menu.

    2. Select reView from the AUR main menu.

    3. Select Case history from the drop down menu. The History/View/Request window displays.

    4. Enter the SSN.

    5. If the case is a phone case, click in the PHONE CONTACT box, otherwise press <Enter>.

  10. Clerical queries and searches the status of a case by taking the following action:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select Case history from the drop down menu. The History/View/Request window displays.

    5. Enter the SSN.

    6. Press <Enter> twice.

  11. The batch status code defines the status of the batch at any time during processing. See Exhibit 1.4.19-11, Batch Status Codes, for a list of acceptable batch status codes and their meanings.

1.4.19.2.1  (11-01-2013)
Batch Types

  1. Batch Types 01 - 19 - Screening Association - The AUR inventory is ordered in groups referred to as extracts. As case information for these extracts is downloaded into AUR, it is assigned a batch type number that ranges sequentially from 01 through 19. These digits represent the extract number.

    1. ELF/EZ cases are identified as "VIRTUAL" (V) cases. The system auto-batches these cases into extract batches 01XXX - 19XXX. The batches are identified with a "V" to the left of the batch number on the Batch Inventory Report.

    2. The clerical function builds all paper returns into the initial screening batches and holds them until requested by a technical unit through the Batch Request option.

  2. Batch Types 20 - 27 - Auto-Generated Notice - Certain AUR inventories bypass the physical analysis/screening phase of the program and have CP 2000s systemically generated. This process is referred to as Auto-Generated Notices (AGN). These cases systemically move from extracts 20-27 and are assigned to BTs 20-27. No clerical action is required for these cases during analysis batch building.

  3. Batch Type 28 - Auto-Generated Notice Fallout Screening Batch - Cases systemically identified as AGNs must pass all the AUR checks for new transactions and certain other conditions prior to the systemic generation of the CP 2000. Cases that fail these checks are systemically assigned into Extract 28 for normal case analysis. ELF/EZ cases are systemically built to BT 28.

    Note:

    Form 4251, Return Charge-Out, is only generated for each paper case that is being moved. Paper cases that fall out are systemically built to BT 34.

    Note:

    The AUR Training Database uses BT 26, 27 and 28 for training batch numbers.

  4. Batch Type 29 - Priority Screening - Screening cases in this batch type may require expedited processing. technical managers should follow campus direction for requesting these batches.

  5. Batch Type 30 - Missing Return Suspense - There are two types of cases built to BT 30:

    • Cases where FRC pulled the wrong document locator number (DLN) (IPC WP)

    • Cases where the system has reordered the return automatically based on the reorder date input by the AUR Coordinator. IPC 0A is generated when the system reorders the return.

    Note:

    If the returns are not built to BT 31 (Complete Screening Cases) within 60 days, the cases are systemically closed with PC 29, an Unavailable Return Report is generated.

  6. Batch Type 31 - Complete Screening Cases - Cases previously assigned to BT 30 and BT 32 are built to BT 31 when the return or data is received. These batches are available for processing by technical units.

  7. Batch Type 32 - Missing Data Suspense - Cases where the TIF or IRP data is missing are built into BT 32. The system generates a Completed Case Report when the missing data is received. If the data is received prior to 45 days, the case is assigned BT 31. If the data is not received within 45 days, the system assigns PC 28 to the case.

  8. Batch Type 33 - Screening Research Complete - Cases previously assigned to BT 34 and BT 35 are built to BT 33 when the requested research is received. These batches are available for processing by technical units. The cases have IPC 0A, additional return requested.

  9. Batch Type 34 - Screening Research Suspense - Screening Research Suspense Batch numbers are 34000-599, requests for additional return (IPC 0A). The Aged Screening Research Pull List is generated weekly for cases that have not been completed within 60 days from the request date. The cases are systemically closed with PC 29.

    Exception:

    Filing status 3 (married filing separate) cases do not automatically close if the research is not received. These cases are assigned to BT 33 and are available for request and processing by the technical units.

  10. Batch Type 35 - Miscellaneous Referrals - Cases that require additional technical assistance are built into this batch. These cases must have a current IPC 0D. These batches are available for request and processing by the technical units.

  11. Batch Type 36 - Screening Unit Suspense - Cases which require technical determination by the manager or lead are transferred by the TE to their Screening Unit Suspense. The system automatically generates IPC 0E and moves the cases to the unit suspense batch. These cases are suspended in the unit and should be monitored by the TE and manager/lead TE to ensure timely actions are taken. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.

  12. Batch Type 37 - Released Unit Suspense - Completed cases from BT 36 are released to the designated area for clerical retrieval. The clerical function builds the cases into BT 37, verifies the PC/IPC, and releases the cases to the appropriate area based on the PC/IPC.

  13. Batch Type 38 - Remail CP 2000/Recomp - During the batch building process for BT 59, undeliverable CP 2000 and recomputation notice cases with an address update are rejected by the system. The clerical function builds these cases into BT 38. When a better address is identified the system assigns new notice dates and generates amended notices. The system moves the cases to Recomp/Amended/PC55 Suspense BT 55.

  14. Batch Type 39 - Screening Rejects - When a notice is rejected, the clerical function pulls the case from the suspense file and builds into BT 39. These batches are available for request and processing by the technical units.

  15. Batch Type 40 - CP 2501 Suspense - During the systemic batch disassembly process, cases with a current PC 30 are systemically assigned to BT 40 in CSN order. The cases remain in BT 40 until a response is received, the notice is returned undeliverable, or the suspense timeframe expires.

  16. Batch Type 41 - CP 2501 Identity Theft (IDT) Response -CP 2501 responses with an indication of identity theft are built into BT 41 by the clerical function. These batches are handwalked to the Identity Theft Specialized Team (IDTSpT).

  17. Batch Type 42 - CP 2501 Unit Research Suspense - Cases with IPC 3A are systemically assigned to the appropriate unit suspense batch based on the IPC and the TEs user identification number (UID). These cases are suspended in the unit and should be monitored by the TE and the manager/lead TE to ensure the requested research is received and timely actions are taken. Completed cases are released to the unit’s designated area for clerical retrieval.

  18. Batch Type 43 - CP 2501 Miscellaneous Referrals -CP 2501 response cases requiring technical assistance are assigned IPC 3D. The clerical function builds the cases to BT 43. The batches are available for request and processing by the technical units.

  19. Batch Type 44 - CP 2501 Response -CP 2501 cases that receive a taxpayer response with no indication of identity theft are built to BT 44 by the clerical function and are available for request and processing by technical units.

  20. Batch Type 45 - CP 2501 Unit Suspense - Cases requiring a technical determination by the manager or lead TE (IPC 3E) and cases requested by the TE are systemically assigned to BT 45. These cases are suspended in the unit and should be monitored by the TE and manager/lead TE to ensure timely actions are taken. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.

    Note:

    Cases with a CSN of 45950 indicates the case is a Universal Work Case (UWC).

  21. Batch Type 46 - CP 2501 Response Release - Completed cases from Unit Suspense (BT 42 and BT 45) are released to the designated area for clerical retrieval. The clerical function builds these cases into BT 46, verifies the PC/IPC and releases the cases to the appropriate area based on the PC/IPC.

  22. Batch Type 47 - CP 2501 Letter Suspense - During the systemic batch disassembly process, CP 2501 cases requiring a letter are systemically assigned to BT 47 based on the assignment of IPC 3L and 3S by the TE. The cases are filed in CSN order based on the letter date and remain in BT 47 until a response is received, the letter is returned as undeliverable, or the suspense timeframe expires.

  23. Batch Type 49 - CP 2501 No Response Auto Purge - Cases that do not receive a taxpayer response within the suspense timeframe and are not identified by the system as requiring a TE to review, are systemically built into BT 49. The system automatically updates the PC to 57 to generate a CP 2000 Notice. BT 49 is not requested or processed by the technical units.

  24. Batch Type 50 - CP 2000 Suspense - Cases with a current PC 55 and no amended indicator are systemically assigned to BT 50. The cases are filed in CSN order based on notice date and remain in this suspense batch until a response is received, the notice is returned undeliverable, or the suspense timeframe expires.

  25. Batch Type 505XX - Auto-Generated Notice CP 2000 Suspense Batch - AGN cases that clear all system checks and generate a CP 2000 are systemically assigned to BT 505XX. These cases are assigned a suspense CSN and do not have charge-outs, case labels or folders generated. The cases are filed in CSN order and remain in the suspense batch until a response is received, the notice is returned undeliverable, or the suspense timeframe expires.

  26. Batch Type 51 - CP 2000/Recomp Agreed Response -CP 2000 and Recomputation notices that receive fully agreed responses are built into BT 51 by the clerical function. When clerical updates the batch to "RB" status, the system automatically changes the PC to 67, creates and posts the assessment record, and closes the IDRS control base on these cases. BT 51 may have multiple IRS received dates.

  27. Batch Type 52 - CP 2000/Recomp Disagreed Response - Disagreed CP 2000 and recomputation notice response cases are built into BT 52 by the clerical function. The batches are available for request and processing by the technical units. Each BT 52 has one IRS Received Date.

  28. Batch Type 53 - CP 2000/Recomp Priority Response - Fully agreed and/or disagreed CP 2000 and Amended CP 2000 response cases may be built into BT 53 based on an IRS received date of 20 or more days old. BT 53 is available for request and processing by the technical units. BT 53 may have multiple IRS Received Dates.

    Note:

    Local management has the option to batch fully agreed cases with an IRS received date of 20 days or more to BT 51.

  29. Batch Type 55 - Recomputed Amended/PC 57 Suspense - During the systemic batch disassembly process, cases with the following PCs are systemically assigned to Recomputed CP 2000 Suspense (BT 55):

    • PC 55 - CP 2000s requiring a manual interest calculation

    • PC 55A - Amended CP 2000

    • PC 57 - CP 2000s issued after a CP 2501

    • PC 59 - Recomputed CP 2000s

    These cases are filed in CSN order and receive new folders (if paper return or correspondence is present). Cases remain in this batch until a response is received, the notice is returned as undeliverable, or the suspense timeframe expires.

  30. Batch Type 58 - Late CP 2000 Response (Stat Generated) - Cases where a Stat Notice has been generated but has not been mailed due to receipt of a response are built to BT 58. When cases are built into BT 58 the Stat Notice is stopped. These batches are available for request and processing by the technical units. BT 58 may have multiple IRS received dates.

    Note:

    If response does not build to BT 58, clerical holds the case until the Stat Notice date and then build to the appropriate stat response batch.

  31. Batch Type 59 - Aged CP 2000 Stat Preparation -CP 2000, recomputation notice, or IPC 6L or 6S cases, which have either met the suspense timeframes or are true undeliverables are systemically built into BT 59. The system automatically updates the PC to 75 to generate a Stat Notice. BT 59 is not requested or processed by the technical units.

  32. Batch Type 60 - CP 2000 Letter Suspense - During the systemic batch disassembly process, CP 2000 cases requiring a letter are systemically assigned to BT 60 based on the assignment of IPC 6L or 6S. These cases are filed in CSN order based on the letter date and remain in BT 60 until a response is received, the letter is returned as undeliverable, or the suspense timeframe expires.

  33. Batch Type 61 - Manual Interest/Rejects - Cases with Reject Codes 1, 3 - 7 and cases with a current IPC MI are built into BT 61 and are available for request and processing by technical units. The interest computation date, determined by local management, is input by the technical manager when the batch is updated to "AU" status.

    Note:

    These batches MUST be released timely to avoid missing the notice date. If the notice date is missed these cases have to be reworked.

  34. Batch Type 62 - CP 2000 Unit Research Suspense - Cases with IPC 6A are systemically assigned to the appropriate unit suspense batch based on the IPC and the TEs UID. These cases are suspended in the unit and should be monitored by the TE and the manager/lead TE to ensure the requested research is received and timely actions are taken. Completed cases are released to the unit’s designated area for clerical retrieval.

  35. Batch Type 63 - CP 2000 Miscellaneous Referral -CP 2000, recomputation notice, or IPC 6L or 6S responses requiring technical assistance are built into BT 63. The current IPC must be 6D. These cases are available for request and processing by the technical units.

  36. Batch Type 65 - CP 2000 Unit Suspense - Cases requiring a technical determination by the manager or lead TE (IPC 6E) and cases requested by the TE are systemically assigned to BT 65. These cases are suspended in the unit and should be monitored by the TE and manager/lead TE to ensure timely actions are taken. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.

    Note:

    Cases with a CSN of 65950 indicates the case is a UWC.

  37. Batch Type 66 - CP 2000 Response Release - Completed cases from BTs 62 and/or 65 are released to a designated area for clerical retrieval. The clerical function builds the cases into BT 66, verifies the PC/IPC, and releases the cases to the appropriate area based on the PC/IPC.

  38. Batch Type 67 - Partially Agreed - Cases assigned IPC RN (Partially agreed response) are built to BT 67. When the batch is updated to "AB" status, the IPC RN is converted to PC 59. After 7 days clerical updates the batch to "RB" status, the system updates the case to PC 67 and creates and posts an automatic assessment record. If the batch has not been updated to "RB" status after two cycles the system generates a Partially Agreed Aging Report.

    Note:

    The auto assessment report does not generate for BT 67.

  39. Batch Type 68 - STN90 Prep - Undeliverable Stat Notice (PC 77) cases with a post office forwarding address or a new address on the system and cases the TE has identified as requiring an STN90 Stat Notice (PC 77) are built into BT 68. STN90 cases are input via IDRS. BT 68 is not requested or processed by the technical units.

  40. Batch Type 70 - Statutory Notice Suspense - During the systemic batch disassembly process, the system assigns cases with a PC/IPC 75, 77, 95, 8L, 8S, or 8M into Stat Notice Suspense, BT 70. The cases are filed in CSN order based on the notice date and remain in the suspense batch until a response is received or the suspense timeframe expires.

  41. Batch Type 71 - Statutory Notice Agreed Response - Statutory notices cases that receive fully agreed responses are built into BT 71 by the clerical function. When the clerk updates the batch to "RB" status, the system automatically updates the PC to 87, creates and posts an automatic assessment record. BT 71 may have multiple IRS Received Dates.

    Note:

    The auto assessment report does not generate for BT 71.

  42. Batch Type 72 - Statutory Identity Theft (IDT) Response - Disagreed Stat Notice responses with an indication of identity theft are built into BT 72. BTs 72 are handwalked to the IDTSpT.

  43. Batch Type 73 - Statutory Notice Miscellaneous Referral - Stat Notice cases requiring technical assistance are built into BT 73. The current IPC must be 8D. BTs 73 are available for request and processing by the technical units.

  44. Batch Type 74 - Statutory Notice Response - Disagreed Stat Notice response cases can be built into BT 74. BTs 74 are available for request and processing by the technical units. BTs 74 may have multiple IRS received dates.

    Note:

    Local management has the option to use BT 71 for fully agreed responses with a PC 75 or 77, regardless of the IRS received date.

  45. Batch Type 75 - Statutory Notice Unit Suspense - Cases requiring a technical determination by the manager or lead TE (IPC 8E) and cases requested by the TE are systemically assigned to BT 75. These cases are suspended in the unit and should be monitored by the TE and manager/lead TE to ensure timely actions are taken. Completed cases are released to the unit’s designated area for clerical retrieval.

    Note:

    Cases with a CSN of 75950 indicate the case is a UWC.

  46. Batch Type 77 - Statutory Notice Unit Research Suspense - Cases with IPC 8A are systemically assigned to the appropriate unit suspense batch, based on the IPC and the TE's UID. These cases are suspended in the unit and should be monitored by the TE and manager/lead TE to ensure the requested research is received and timely actions are taken. Completed cases are released to the unit’s designated area for clerical retrieval.

  47. Batch Type 79 - Statutory Notice Defaults - Stat Notice cases (PC 75, 95, and IPC 8L, 8S) that have met the suspense timeframes are systemically built into BT 79. When the clerk updates the batch to "RB" status, the system automatically updates the PC to 90 and creates and posts an automatic assessment record.

  48. Batch Type 81 - Reconsideration - TY 2005 and subsequent closed cases in BT 96 can be built to BT 81 for controlling and tracking on the AUR system. These batches are available for request and processing by the technical units.

    Caution:

    DO NOT "RB" TY 2005 - 2008 BT 81s.

    Beginning with TY 2012 BT 81 is being segmented to control and monitor Identity Theft Cases, see a - c below.

    1. Batch Type 81001 - 81499 - (Reconsiderations) - TY 2012 and Subsequent - Correspondence for closed cases from BT 9600X for tax years 2012 and subsequent can be built to BT 81001-81499. BT 81 is used to control, monitor and track correspondence for closed cases received in AUR for reconsideration of the assessment.

    2. Batch Type 81500-81949 - (Identity Theft Reconsiderations) - TY 2012 - Correspondence for closed cases from BT 9600X for tax years 2012 and subsequent where identity theft is an issue can be built to BT 81500-949. BT 81500-949 is used to control, monitor and track correspondence for closed identity theft cases received in AUR for reconsideration of the assessment.

      Note:

      All identity theft cases receive priority handling.

    3. Batch Type 81950 - (Identity Theft Reconsiderations - Universal Work) - Universal Work Case (UWC) gives the TE control of the case and actions can be taken. For reconsideration cases where identity theft is an issue, the tax examiners can request the case through Universal Work. These cases are assigned location code 81950. No clerical processing is required for BT 81950, these cases are controlled and monitored in the Identity Theft Specialized Teams.

  49. Batch Type 82 Reconsideration Suspense - TY 2005 and subsequent reconsideration cases in BT 81 that require subsequent correspondence or research are systemically assigned to BT 82 upon input of IPC 9A, 9E or 9L.

  50. Batch Type 84 - Cases with New Actions - Cases the system has identified with new actions since batches or cases were released by the tax examining units are built to BT 84 as follows:

    • 84001 - 84299 - Screening cases with new actions

      Note:

      For TY 2012, 84001-299 has been designated for Merchant Card Cases.

    • 84300 - 84499 - CP 2501 cases with new actions

    • 84500 - 84799 -CP 2000 cases with new actions

    • 84800 - 84999 - Stat Notice cases with new actions

    These batches are available for request and processing by the technical units.

  51. Batch Type 85 - Re-mail Statutory Notices - Undeliverable Stat Notices are targeted to BT 85. During the batch building process (BT 85), the system checks each SSN for a new address. If a new address is present, the SSN is accepted into the batch and the system automatically generates a new Stat Notice when the batch is updated to "RB" status. If there is no better address or if the case is other than PC 75, the system does not accept the SSN in BT 85.

  52. Batch Type 86 - Statutory Notice Response Release - Completed cases from BT 75 or BT 77 are released to a designated area for clerical retrieval. The clerical function builds the cases into BT 86, verifies PC/IPC, and releases the cases to the appropriate area based on the PC/IPC.

  53. Batch Type 87 - Partial Agreed Statutory Notices - Cases assigned IPC SR (Partially agreed Stat Notices) are built into BT 87. When the batch is updated to "AB" status, the IPC SR is converted to PC 95. After 7 days clerical updates the batch to "RB" status, the system updates the case to PC 87, creates and posts an automatic assessment record. If the batch has not been updated to "RB" status after two cycles the system generates a Partially Agreed Aging Report.

    Note:

    The auto assessment report does not generate for BT 87.

  54. Batch Type 89001 - Bankruptcy Suspense Cases - Cases where a PC 98 is entered are systemically assigned to BT 89001. These cases are monitored by the bankruptcy coordinator and remain in this suspense batch until processing is completed.

  55. Batch Type 89002 - Innocent Spouse Suspense Cases - Cases where a PC 99 is entered are systemically assigned to BT 89002. These cases are monitored by the innocent spouse coordinator and remain in this suspense batch until processing is completed.

  56. Batch Type 89003 - Identity Theft Suspense Cases - Cases where an IPC SI is entered are systemically assigned to BT 89003. These cases are monitored by the IDTSpT and remain in this suspense batch until processing is complete.

  57. Batch Type 89004 - CP 2501 Identity Theft Letter Suspense - Cases are automatically assigned to CP 2501 Identity Theft Letter Suspense Batch 89004 when IPC S3 is assigned. The system moves cases into this batch when the TE commits the IPC. These cases are monitored by the IDTSpT and remain in this suspense batch until processing is complete.

  58. Batch Type 89005 - CP 2000 Identity Theft Letter Suspense - Cases are automatically assigned to CP 2000 Identity Theft Letter Suspense Batch 89005 when IPC S6 is assigned. The system moves cases into this batch when the TE commits the IPC. These cases are monitored by the IDTSpT and remain in this suspense batch until processing is complete.

  59. Batch Type 89006 - Statutory Notice Identity Theft Letter Suspense - Cases are automatically assigned to Statutory Notice Identity Theft Letter Suspense Batch 89006 when IPC S8 is assigned. The system moves cases into this batch when the TE commits the IPC. These cases are monitored by the IDTSpT and remain in this suspense batch until processing is complete.

  60. Batch Type 89009 - Reconsideration Identity Theft Letter Suspense - Cases are automatically assigned to Reconsideration Identity Theft Letter Suspense Batch 89009 when IPC S9 is assigned. The system moves cases into this batch when the TE commits the IPC. These cases are monitored by the IDTSpT and remain in this suspense batch until processing is complete.

  61. Batch Type 90 - Employee Screening - Employee cases that are downloaded to the AUR system are built into BT 90. The employee designated to work employee cases builds these cases to this batch type.

  62. Batch Type 91 - Employee Suspense - Employee cases, which the designated TE has issued CP 2501, CP 2000, Recomputation Notice, Stat Notice, or sent a letter to the taxpayer, are built into BT 91. The employee designated to work employee cases builds these cases to this batch type. These cases remain in this batch type until they are closed.

  63. Batch Type 92 - Employee Unit Suspense - Employee cases the system identifies during processing which require a technical determination or additional information and employee cases with IPC LC or LR are built into BT 92. The employee designated to work employee cases builds these cases to this batch type. Cases can have notices or letters issued. These cases remain in BT 92 until they are closed.

  64. Batch Type 93 - Declared Disaster - During processing, cases identified with a disaster zip code are built into BT 93. Disaster batches cannot be closed until after the disaster end date when the clerical function updates the batches to continue AUR case processing. BT 93 is divided as follows:

    • 93001-299 - Screening Disaster Suspense

    • 93300-399 - CP 2501 Disaster Suspense

    • 93400-699 - CP 2000 Disaster Suspense

    • 93700-799 - CP 2000 Stat Prep Disaster Suspense

    • 93800-899 - Stat Disaster Suspense

    • 93900-999 - Stat Disaster Default Suspense (PC 90 input by TE)

  65. Batch Type 94 - Fraud Referral Suspense - When the TE determines a case meets potential fraud criteria, IPC 3F, 6F or 8F is assigned. The system automatically assigns cases with these IPCs to BT 94 during systemic batch disassembly. BT 94 is made available for review by the Examination Operation.

  66. Batch Type 95 - Review - Cases identified for review are built into this batch type as follows:

    • BT 95001-199 - Reserved

    • BT 95200-399 - CP 2000 Notice Review

    • BT 95400-499 - Reserved

    • BT 95500-599 - CP 2000 Sort Code/Override Indicator Review

    • BT 95600-799 - Pre-Stat Notice Review

  67. Batch Type 96 - Closure Suspense - Cases with a closure PC are systemically assigned to BT 96001 when the clerk updates the batch to "RB" status.

    Note:

    Closed Reconsideration cases are systemically assigned to BT 96002 upon assignment of IPCs 9F, 9I, 9N, 9P or 9R.

  68. Batch Type 97 - Lost Response Suspense - Cases where a response has been received but cannot be located for association with the correct case are systemically assigned to BT 97 when IPC "LR" is entered. This batch may also include cases where the system has indicated new correspondence has been received when clerks are building BTs 59 and 79, or when verifying PCs.

  69. Batch Type 98 - Lost Case Suspense - SSNs where the physical case file cannot be located are systemically assigned to BT 98, when IPC "LC" is input by a TE or clerk.

1.4.19.2.1.1  (11-01-2011)
Requesting Batches

  1. The unit manager is responsible for monitoring the workload and determining the need to request additional work for their Unit.

  2. To request a batch:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Batch from the Control menu.

    4. Select Status location from the drop down menu.

    5. Select Status location from the pull right menu. The Update Batch Status/Location window displays with the cursor in the BATCH field.

    6. Enter the five-digit Batch number.

      Note:

      Use <F6> to list all batches in "AB" status and the scroll bar to locate a batch. Select the batch by highlighting the batch number and press <Enter> or double click on the batch number.

      Caution:

      Response batches are not listed in IRS received date order.

    7. Press <Enter>. The cursor moves to the NEW STATUS field.

    8. Enter "AU" in the NEW STATUS field.

    9. Press <Enter>.

    10. Press <F4> to commit.

    11. Press <F8> to exit.

  3. All batches in "AB" status display in descending order.

  4. Screening batches that are virtual display a "V" to the right of the batch number.

  5. Response batches display a "Y" when the original cases were virtual cases or an "N" if the original cases were paper.

1.4.19.2.1.1.1  (11-01-2012)
Requesting Batch Type 81 - Tax Year 2005 and 2006

  1. To request a batch:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Batch from the Control menu.

    4. Select Request batch. The Request Batch window displays with the cursor in the BATCH TYPE field.

    5. Enter batch type 81; a list of available batches displays with the cursor in the first box in the SELECTION field.

    6. Click in the SELECTION field box of the batch you want to request.

    7. Press <Enter>.

    8. Press <F4> to commit.

    9. Select Status location from the drop down menu.

    10. Select Status location from the pull right menu. The Update Batch Status/Location window displays with the cursor in the BATCH field.

    11. Enter the five-digit Batch number that you requested.

    12. Press <Enter>. The cursor moves to the NEW STATUS field.

    13. Enter "AU" .

    14. Press <Enter>. A message displays indicating the records have been committed. Acknowledge the message.

    15. Press <F4> to commit.

    16. Press <F8> to exit.

    Caution:

    DO NOT "RB" BT 81 for TY 2005 - 2008.

1.4.19.2.1.2  (11-01-2010)
Cancelling Batches

  1. Batches in "AU" status can be cancelled. This can be done even if some of the cases have been worked. Any work units that have not been completed need to be reworked when the batch is reassigned.

    Caution:

    To avoid reworking cases, every effort should be made to complete work units that have been started prior to cancelling the batch.

  2. To cancel a batch:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Batch from the Control menu.

    4. Select Status/location from the drop down menu.

    5. Select Status location from the pull right menu. The Update Batch Status/Location window displays with the cursor in the BATCH field.

    6. Enter the five-digit batch number in the BATCH field. The current status and location displays. The cursor moves to the NEW STATUS field.

    7. Enter "CB" in the NEW STATUS field.

    8. Press <Enter>.

    9. Press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    10. Press <F8> to exit.

  3. Cancelling a batch automatically updates the location to "RLS" .

1.4.19.2.1.3  (11-01-2011)
Releasing Batches

  1. When a batch of work has been completed it needs to be updated to Batch Status "BF" .

  2. To release a batch from the unit:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Batch from the Control menu.

    4. Select Status/location from the drop down menu.

    5. Select Status location from the pull right menu. The Update Batch Status/Location window displays with the cursor in the BATCH field.

    6. Enter the five-digit batch number in the BATCH field. The current status and location displays. The cursor moves to the NEW STATUS field.

    7. Enter "BF" in the NEW STATUS field. The system displays the following message: "CHECKING CASES IN BATCH" . See (2) and (3) below.

    8. Press <Enter>.

    9. Press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    10. Press <F8> to exit.

      Note:

      Before Manual Interest batches (BT 61) can be updated to "BF" status, the system checks to see if the designated notice date has passed. If the date to generate the notice has passed, the cases need to be reworked.

  3. After entering "BF" Status Code, the system checks to see if any of the following conditions apply:

    1. TE has not released a work unit or case.

    2. No PC has been assigned since the batch was assigned to the unit.

    3. A defect code indicator remains on the case.

    4. A new transaction has posted to the tax account.

    5. A new payer agent has posted.

    6. A case in the batch has been requested by another User.

    7. Correspondence from the taxpayer has posted.

    8. An "Over $100,000" tax increase indicator.

    9. A Special Paragraph is present on the CP 2501 or CP 2000 notice.

    10. An Open Paragraph is present on a Correspondex letter.

    11. Action required due to Universal access.

    Note:

    The cases can be transferred to unit suspense for correcting.

  4. If cases meet any of the above criteria, the SSN of each one displays with an indicator (asterisk) in the appropriate column on the Cases in Error screen. To obtain a hard copy of the information, the Cases in Error listing may be printed. For error conditions and the action required to correct each one, see Exhibit 1.4.19-4, Error Condition-Cause-Corrective Action Chart.

  5. Special Paragraphs need to be reviewed by the manager. The manager can either click on the asterisk in the Cases in Error screen or to review CP 2000 notice paragraphs:

    1. Select the tax year from the AUR Year menu.

    2. Select reView from the AUR main menu.

    3. Select Manager from the drop down menu.

    4. Select Review from the pull right menu. The Case Analysis screen displays with the cursor in the PRIMARY SSN field.

    5. Enter the SSN of the case to be reviewed. The case information displays.

    6. Select reF tools from the Case Analysis menu.

    7. Select nOtice para from the drop down menu. The Select Notice Paragraph window displays.

    8. Click on 999 in the THIS BOX TO ENTER OR VIEW SPECIAL PARAGRAPH field. The Special Paragraph window displays.

    9. Review the Special Paragraph and make any necessary changes.

    10. Click on Spellcheck.

    11. Press <F8> to exit. The Select Notice Paragraph window displays.

    12. Press <F8> to exit. The Case Analysis screen displays.

    13. Press <F7> to clear the screen.

  6. To review Open Paragraphs on a letter take the following actions

    1. Select the tax year from the AUR Year menu.

    2. Select reView from the AUR main menu.

    3. Select Manager from the drop down menu.

    4. Select Review from the pull right menu. The Case Analysis screen displays with the cursor in the PRIMARY SSN field.

    5. Enter the SSN of the case to be reviewed. The case information displays.

    6. Select reF tools from the Case Analysis menu.

    7. Select Letter from the drop down menu. The Create Correspondex Letter screen displays. A "Y" displays next to the letter that is being sent.

    8. Click on the "Y" .

    9. Click on Display.

    10. Review the Open Paragraph.

    11. Click on OK.

    12. Press <F8> three times to exit.

    13. If Open Paragraph needs to be corrected, assign/transfer the case back to the TE for correction.

  7. The Bypass Letter option is available on the Cases in Error screen. Follow campus direction for this option. To bypass letter paragraphs, click in the LETTER BYPASS field and press <F8> to exit.

    Caution:

    By using the Bypass Letter option you are releasing work without reviewing Open Paragraphs for errors in grammar and spelling or for content.

1.4.19.2.1.4  (12-01-2009)
Updating Unit Suspense Batch Transfers

  1. The Update Suspense option allows profiled users to transfer an entire unit suspense batch to another User. This may be necessary when collapsing units or changing programs (i.e., screening to response).

  2. To transfer unit suspense:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Batch from the Control menu.

    4. Select Update suspense from the drop down menu. The Transfer Unit Suspense window displays, with the cursor in the BATCH field.

    5. Enter the unit suspense batch number. The cursor moves to the TO UID NUMBER field.

    6. Enter the new UID number.

    7. Press <F4> to commit.

    8. Press <F8> to exit.

1.4.19.2.2  (11-01-2012)
Work Units - General

  1. Batches, with the exception of suspense batches, are divided into work units. The number and volume of work units is set by the AUR Coordinator.

1.4.19.2.2.1  (11-01-2011)
Assigning Work Units

  1. Before analyzing cases within a specific work unit, the work unit must be assigned to a user identification number (UID).

  2. To assign a work unit the TE must:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Work unit from the Control menu.

    4. Select Assign from the drop down menu. The Assign Work Unit window displays, with the cursor in the BATCH field.

    5. Enter the five-digit batch number. The cursor moves to the WORK UNIT field.

    6. Enter the two-digit work unit number. The cursor moves to the ACCEPT field.

    7. Enter "Y" to accept the work unit. The SSNs of the work unit display in the SSN fields.

    8. Verify that these SSNs are part of the work unit.

      Note:

      It is not necessary to verify SSNs on virtual batches.

    9. Press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    10. Press <F8> to exit.

1.4.19.2.2.2  (12-01-2009)
Reassigning Work Units

  1. Sometimes it is necessary to change the assigned UID of a work unit to another User. When a work unit is reassigned, it updates only unworked cases in a work unit. This option should be used to reassign a work unit when the assigned User is unable to complete the work unit.

    Note:

    Reassigning work units from one UID to another does not change the batch assignment of the work unit.

  2. To reassign a specific work unit:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Work unit from the Control menu.

    4. Select Uid update from the drop down menu.

    5. Select Ssn from the pull right menu. The Update Work Unit UID window displays, with the cursor in the BATCH field.

    6. Enter the five-digit batch number. The cursor moves to the WORK UNIT field.

    7. Enter the two-digit work unit number.

    8. Enter the new UID number. If any case in the work unit is being worked by another User (displayed on his/her terminal), the system generates an error message: "Case is being worked by (User UID)" . Have the User clear the case from his/her screen. Reenter the batch number. The cursor moves to the CURRENT UID NUMBER field.

      Note:

      If some of the cases in the work unit have been worked (PC is on the system), an error message displays. A UID must be assigned to partially completed work units. When the work unit is completed, it is released to the original batch.

    9. Press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    10. Press <F8> to exit. All the cases in the work unit are either returned to the batch or reassigned to the new UID number. Cases that had a PC entered on the system retain the original TE’s UID on the AUR history, unless the case is reworked.

  3. To reassign all work units for a specific UID number:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Work unit from the Control menu.

    4. Select Uid update from the drop down menu.

    5. Select Uid from the pull right menu. The Update All UID window displays, with the cursor in the CURRENT UID field.

    6. Enter the current User UID number. All work units assigned to the current UID display.

    7. Enter the new (reassigned) UID number in the NEW UID field.

    8. Press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    9. Press <F8> to exit.

    Note:

    Using the UID Update assigns all unworked cases to a new UID even those cases that are assigned to the TEs individual unit suspense.

1.4.19.2.2.3  (11-01-2010)
Transferring Work Units

  1. Based on the assigned profile the Transfer Work Unit option may or may not be available.

  2. When a work unit is transferred, to another TE or another manager, the system moves all the cases in the work unit from the original batch to unit suspense. The cases are no longer part of the batch and cannot be returned to their original batch or within a work unit and must be released individually. Use this option to transfer a work unit from the batch when the batch needs to be released and the work unit is not complete.

    Note:

    Each case from the work unit has to be accepted individually. If the transferred work unit needs to be updated again, each case has to be updated individually. Transferred work units must have the PC on each case updated before release.

  3. To transfer a work unit:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Work unit from the Control menu.

    4. Select Transfer from the drop down menu.

    5. Select Transfer from the pull right menu. The Transfer Work Unit window displays, with the cursor in the BATCH field.

    6. Enter the five-digit batch number. The cursor moves to the WORK UNIT field.

    7. Enter the two-digit work unit number. The cursor moves to the TO UID NUMBER field.

    8. Enter the new UID number.

    9. Press <F4> to commit.

    10. Press <F8> to exit.

1.4.19.2.2.4  (12-01-2009)
Releasing Work Units

  1. A work unit must be released when all the cases in the work unit are complete.

  2. To release a work unit the TE must:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Work unit from the Control menu.

    4. Select Release from the drop down menu. The Release Work Unit window displays with the cursor in the BATCH field.

    5. Enter the five-digit batch number of the work unit to be released. The cursor moves to the WORK UNIT field.

    6. Enter the two-digit work unit number. As these cases are released, the system performs validity checks for each SSN (case) in the work unit. The system checks to verify that all cases in the work unit have been completed with a PC and there are no cases where:
      the case has not been completed with a PC,
      there are New Transactions on tax account screen,
      there is new Payer Agent information,
      there is New Correspondence.

      Note:

      If there is a discrepancy, the Cases in Error window overlays the Release Work Unit window, showing the SSN(s) of the cases in error. The work unit cannot be released until all error conditions are corrected. See Exhibit 1.4.19-4, Error Condition-Cause-Corrective Action Chart, for error conditions and the action required to correct each one.

    7. If there are no cases in error, or when all error conditions have been corrected, the cursor moves to the RELEASE field. Enter "Y" in the RELEASE field.

    8. Press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    9. Press <F8> to exit. When the release of a work unit is complete, the UID is removed, indicating no ownership.

    Note:

    During the response phase, if research is requested on a case(s) using IPC 3A, 6A, or 8A, the Unit Research Suspense window overlays the Release Work Unit window. These cases are systemically assigned to the Unit Suspense batch and must be physically removed from the work unit.

1.4.19.2.3  (06-01-2006)
Cases

  1. Sometimes it is necessary to assign, reassign, transfer and release individual cases.

1.4.19.2.3.1  (11-01-2011)
Assigning Cases

  1. The Assign option is used to assign individual cases to your UID/workload. Cases must be assigned to a UID before any changes can be made. Examples of when this option might be used are to:

    • correct an error

    • rework a case that has been released either individually or in a work unit

  2. To assign a case the TE must:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select Assign from the drop down menu. The Assign Case window displays, with the cursor in the SSN field.

    5. Enter the SSN of the case to be assigned.

    6. Press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    7. Press <F8> to exit.

1.4.19.2.3.2  (11-01-2011)
Releasing Cases

  1. The Release Case option is used to release a case from an individuals suspense.

  2. To release a case the TE must:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select Release from the drop down menu. The Release Case window displays, with the cursor in the SSN field.

    5. Enter the SSN of the case to be released. The system checks to verify certain conditions. The case status is displayed if one of the following conditions exists:
      the case has not been completed with a PC,
      there are New Transactions on tax account screen,
      there is new Payer Agent information, or
      there is New Correspondence.

      Note:

      If the system identifies a discrepancy, the Error window overlays the Release Case window (an asterisk (*) displays in the error condition column). The case can not be released until all error conditions are resolved. See Exhibit 1.4.19-4, Error Condition-Cause-Corrective Action Chart, for a complete list of error conditions and the action required to correct each one.

    6. If the case being released belongs to a batch assigned to the unit it should be returned to the batch in CSN order. If the batch displayed is a Unit Suspense batch type, the work unit and sequence number is blank. After releasing a case in unit suspense, place the case in the designated area for clerical retrieval.

    7. If there are no errors on the case, or when all error conditions have been corrected, press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    8. Press <F8> to exit.

1.4.19.2.3.2.1  (11-01-2011)
Releasing Cases through Universal Work

  1. The Release Case option is also used to release a Universal case that is assigned to a User.

  2. To release a universal case the TE must:

    Note:

    These cases do not appear on the unit inventory report, TEs need to use <F6> or access cases assigned to identify cases that are assigned to them under Universal work. Managers should monitor the employees inventory to ensure that cases worked through Universal Work Case (BT XX950) are released timely.

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select Release from the drop down menu. The Release Case window displays, with the cursor in the SSN field.

    5. Enter the SSN of the case to be released. The system checks to verify certain conditions. The case status is displayed if:
      the case has not been completed with a PC,
      there are New Transactions on tax account screen,
      there is new Payer Agent information,
      there is New Correspondence.

      Note:

      If the system identifies a discrepancy, the Error window overlays the Release Case window (an asterisk (*) displays in the error condition column). The case can not be released until all error conditions are resolved. See Exhibit 1.4.19-4, Error Condition-Cause-Corrective Action Chart, for a complete list of error conditions and the action required to correct each one.

    6. If there are no errors on the case, or when all error conditions have been corrected, press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    7. Press <F8> to exit.

  3. There are times when TEs forget to release cases that belong to another site (UWC). The AUR Coordinator at the originating site contacts the AUR Coordinator of the site where the case is assigned through UWC and provides an SSN. If available, notify the TE to release the case. If the TE is not available see (4) below.

  4. The AUR Coordinator has the ability to release UWC cases that a TE has worked and forgotten to release. To release a case the Coordinator should take the following action:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select Transfer from the drop down menu.

    5. Select Transfer from the pull right menu. The Transfer Case window displays, with the cursor in the SSN field.

    6. Enter the SSN provided by the parent site. The following message appears "WARNING: WHEN YOU COMMIT, THIS UNIVERSAL WORK CASE WILL BE REFILED TO THE ORIGINAL BATCH AND LOCATION" , acknowledge the message.

    7. Press <F4> to commit.

    8. Press <F8> to exit.

    Caution:

    When the AUR Coordinator releases the case it is refiled to the previous suspense batch. All PC's entered by the TE are lost.

1.4.19.2.3.3  (12-01-2009)
Transferring Cases to Unit Suspense

  1. It may be necessary to transfer a case to the unit suspense batch, such as while waiting for assistance on the case or when another User needs to work a case. The manager may also need to transfer cases to other users.

  2. To transfer a case the TE must:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select Transfer from the drop down menu.

    5. Select Transfer from the pull right menu. The Transfer Case window displays, with the cursor in the SSN field.

    6. Enter the UID number to which the case is to be transferred.

    7. Press <F4> to commit. A message displays indicating the records have been committed.

    8. Press <F8> to exit.

1.4.19.2.3.4  (11-01-2010)
Updating Transferred Cases

  1. Based on the assigned profile the Update Transfer option may or may not be available. When using the Update Transfers function, the case must be in transfer status (i.e., the case has been transferred but not accepted by the new User).

  2. To update a case transfer:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select Transfer from the drop down menu.

    5. Select Update from the pull right menu. The Update Transfers window displays with the cursor in the SSN TO UPDATE field.

    6. Enter the SSN of the case to be updated. The cursor moves to the NEW UID field.

    7. Enter the new UID.

    8. Press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    9. Press <F8> to exit.

      Note:

      When in the Update Transfers window, multiple SSNs can be updated without exiting the screen by repeating steps 5 and 6 above.

1.4.19.2.3.5  (11-01-2012)
Requesting Cases

  1. In certain situations it may be necessary to request an individual case to work. The request case option generates a charge-out which the clerical function uses to pull, transfer, and route the case to the requester.

    Note:

    This option should not be used when working virtual cases, the TEs should use the UWC option whenever possible.

  2. To request a case:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select reQuest case from the drop down menu.

    5. Enter the SSN. The Request Case window displays with a "W" in the REQUEST CD field, press <Enter>.

      Note:

      The system displays a message if the case is not in a Suspense Batch.

    6. A "Y" displays in the TELEPHONE field.

      Caution:

      Verify the "Y" is only in the telephone field and NOT in the PRP/CNGR field unless applicable.

    7. Press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    8. Press <F8> to exit.

1.4.19.2.3.5.1  (11-01-2010)
Requesting Cases through Universal Work

  1. When a TE is on the phone with a taxpayer, cases in major suspense batches (BTs 40, 47, 50, 55, 60, 70, and 93) can be requested to work through View case.

    Note:

    The system displays the following error message if the case can not be requested using Universal Work: "Case is not in a batch allowed for universal work case."

    Note:

    If TE is unable to request a case using Universal work, see IRM 1.4.19.8.8.1.1, Adding/Reactivating Users.

  2. To request and work a case through Universal Work the TE must be in the View Case Screen:

    1. Select Control from the AUR main menu.

    2. Select Case from the drop down menu.

    3. Select univ Work from the pull right menu.

    4. Click on the YES box when the following message displays: "Do you accept the case to work?" .

    5. Acknowledge the message: "Warning: Case has been assigned to you. Please work case and release."

  3. Once a case has been released through UWC and additional changes need to be made and the case belongs to another site, TEs should not request clerical to transfer the case. Use the action required box to notify the originating site that a correction needs to be made.

1.4.19.2.3.6  (11-01-2010)
Accepting Transferred Cases

  1. A case that has been transferred to a User must be accepted before it can be worked. Before accepting a case transfer, the paper case should be in the user's possession.

  2. To accept a case transfer the TE must:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select Transfer from the drop down menu.

    5. Select Accept from the pull right menu. The Accept Transfers window displays showing individual cases that have been transferred to your UID. The cursor is in the ACCEPT field.

      Note:

      The Accept Transfers window is the same for accepting work units and individual cases.

    6. Enter "Y" in the ACCEPT column for each case being accepted.

    7. After entering "Y" for all the cases you choose to accept, press <F4> to commit.

    8. Press <F8> to exit.

1.4.19.2.3.7  (11-01-2011)
Viewing Cases

  1. Each User can be given a profile, which allows them to view any case on the system. A User can view cases in any of the seven AUR sites (Universal View Case) for TY 2005 and subsequent. The view case function is necessary for users who answer taxpayer telephone inquiries and for Notice reviewers, etc.

    Note:

    The status bar on the Case Analysis screen displays the site where the case is located. The status bar indicates that the User is in View Case.

    Note:

    If TE is unable to view a case using Universal View case, see IRM 1.4.19.8.8.1.1, Adding/Reactivating Users.

  2. When a case is accessed as a View Only Case, only the following entries can be made on the case:

    1. Telephone number and contact hours on the Tax Account screen

    2. Case notes on the Case Note screen

    3. IR notes on the IR Note screen

    4. All update fields on the Taxpayer Information window

    5. Action required box

    6. Update Address window

      Note:

      Any other changes are not saved to the AUR database.

  3. To view a case:

    1. Select the tax year from the AUR Year menu.

    2. Select reView from the AUR main menu.

    3. Select View case from the drop down menu. The History/View/Request Case window displays with the cursor in the ENTER SSN field.

    4. Enter the SSN of the case to be viewed.

    5. Enter a "Y" in the Phone Contact box if applicable. When a "Y" is entered the Disclosure Verification Screen appears, see IRM 4.19.3.20.2.2.1, Disclosure Verification Screen, for additional information. If a "Y" is not entered or the Disclosure Verification Screen is completed, the case to be viewed displays.

    6. Press <F8> to exit.

1.4.19.2.3.8  (11-01-2010)
Reassigning Cases

  1. Based on the assigned profile, the UID update option may or may not be available. The Case-UID Update option is used to reassign a single case to another User. This option is used when an employee is not available to work a case assigned to them or to transfer it to another User.

  2. To reassign a case:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select Uid update from the drop down menu.

    5. Select Case uid from the pull right menu. The Update Case UID window displays with the cursor in the SSN field.

    6. Enter the SSN of the case being reassigned. The cursor moves to the NEW UID NUMBER field.

    7. Enter the UID number of the TE to work the case.

    8. Press <F4> to commit. A message displays indicating the records have been committed. Acknowledge the message.

    9. Press <F8> to exit.

1.4.19.2.3.9  (11-01-2011)
Restoring Cases and Work Units

  1. When it is determined that cases have too many errors after a review, the Restore Case or Work Unit option can be used to refresh the data to near original data (before the TE made entries). Return value fields where changes to the original RTF data were made cannot be restored. Caution TEs to recheck these entries for validity. The case must be reworked and the appropriate PC, other than RC, assigned. This option can only be used in the screening phase of Underreporter prior to the batch being updated to "RB" status. The AUR Coordinator and managers have access to restore options.

    Caution:

    The Restore case and Restore work unit options should ONLY be used when all other actions have been taken to resolve the error(s).

  2. To restore a work unit:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Work unit from the Control menu.

    4. Select reStore from the drop down menu. The Restore Work Unit window displays.

    5. Enter the batch number and work unit number to be restored.

    6. Press <F4> to commit. Cases cannot be accessed during the restore process. A message displays indicating all cases in the work unit have been restored.

    7. Press <F8> to exit.

  3. To restore a case:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR main menu.

    3. Select Case from the Control menu.

    4. Select reStore from the drop down menu. The Restore Case window displays.

    5. Enter the SSN(s) of the case(s) to be restored (up to five cases can be input).

    6. Press <F4> to commit. Cases cannot be accessed during the restore process. A message displays indicating all cases have been restored.

    7. Press <F8> to exit.

1.4.19.3  (11-01-2010)
Telephones - Toll Free

  1. Each AUR site is responsible for providing successful toll-free service to our taxpayers. This section contains information and instructions for AUR managers to resolve taxpayer telephone inquiries through the Aspect Call Center. This includes security measures, accessing the system and training telephone assistors.

  2. Universal Work allows the TE to provide quality service to the taxpayer regardless of which site controls their case. This option is available for TY 2005 and subsequent.

    Note:

    If TE is unable to view or request a case using Universal View case, see IRM 1.4.19.8.8.1.1, Adding/Reactivating Users.

1.4.19.3.1  (12-01-2009)
Custom View and Web View

  1. Custom View and Web View are key elements in the AUR telephone unit's work environment. Custom View provides access to the Aspect main menu, through which all of the features, database tables and call data are accessed. Web View allows displays more in depth information on the telephone traffic.

1.4.19.3.2  (12-01-2009)
Bringing Up the Phone System

  1. Each manager with employees scheduled for telephone duty signs-on to their computer and displays Custom View and/or Web View. These allow the manager to see the current phone status.

    Note:

    Custom View is also referred to as the Canvas.

  2. Review the screens for all of the following:

    1. Assistors signed-on the system from the day before that may have forgotten to sign-off.

    2. Assistors are signed-on and ready to take calls when the phone lines are opened.

    3. If applicable, English/Spanish assistors are available to cover calls.

    4. Employees are signed-on with the correct agent group, if applicable.

1.4.19.3.3  (12-01-2009)
End of Day/Shift Activities

  1. End of day activities involve reviewing the Custom View and Web View screens for the following:

    1. Assistors in wrap or idle that should be signed off the system.

    2. Assistor reports showing available, wrap, idle, break and other information.

  2. An end of shift review of Aspect System concerns and problems should be completed. These should be shared with the manager(s) responsible for the next phone shift/rotation. This allows for a review of assistors signing-on for the next shift at the start of their Tour of Duty (TOD) to help take calls when in the phone rotation.

1.4.19.3.4  (06-01-2006)
Call Demand Forecast

  1. Schedules help ensure adequate telephone coverage. Using the following factors, Joint Operations Center (JOC) develops the schedules and provides them to each site one week in advance:

    • Forecasting: The first step used to build a schedule, based on mail outs and response rates. JOC looks at historical data, trends and assumptions.

    • Enterprise schedule: When building the Enterprise Schedule, JOC looks at the intraweek and intraday call patterns, productivity rates and the Level of Service (LOS).

    • Site Schedule: Determines how the enterprise schedule is apportioned to each site. Determining factors include hours of operation, work plan hours and available resources.

1.4.19.3.4.1  (06-01-2006)
Scheduling for Call Demand

  1. JOC sends the schedule to each Systems Administrator (SA) in the W&I sites one week in advance. The SA or the designated back up provides each unit manager with the hours needed to ensure that the scheduled telephone time for assistors meets the call demand expected for each day. Telephone coverage is usually scheduled for each half hour of the day. The following information should be considered when scheduling the hours for your team.

    • Pre-scheduled leave requests

    • Subsequent leave requests

    • Leave exchanges

    • Training schedules

    • Team meeting schedules

    • Special "time off phone" requests

    • TODs of phone assistors, including break/lunch schedules

    Caution:

    When possible, avoid assigning assistors right up to the end of their TOD or immediately before and after their break/lunch periods.

  2. Consider scheduling assistors in a half-day rotation. In this case, one group would cover the first part of the shift and another group the second part of the shift.

  3. No matter what method you use to schedule the call demand, adjustments need to be made during the day. The SA or back-up notifies the managers if the hours need to be adjusted.

1.4.19.3.4.2  (06-01-2006)
Scheduling Staff

  1. The phone schedule should be finalized prior to the period it covers. Managers should ensure that the information given to the SA has not changed since the schedules were finalized. When short notice emergencies arise the SA must be notified immediately.

  2. Ensure that any upcoming events have been given to the SA or scheduler at least 15 days prior to the scheduling period. These items include:

    • Six month leave requests

    • Subsequent leave requests

    • Leave exchanges

    • Training schedules

    • Team meeting schedules

    • Employee rewards of time off the phones

  3. The Systems Administrator or a designated back up should consider the following when scheduling the phone assignments:

    • Leave requests

    • Training schedules

    • Team meeting schedules

    • Break/Lunch schedules

1.4.19.3.4.3  (12-01-2009)
Events That Impact Staffing

  1. Many events impact the phone schedules. Managers must consistently watch for and react to these events.

  2. Requests for subsequent leave are handled according to any local agreement in your campus.

  3. Requests for emergency leave are allowed as any other emergency leave.

  4. When an assistor is not available for scheduled phone duty and a replacement is needed:

    1. If time allows, have the assistor find a replacement for their scheduled phone time, and report back with the name of the replacement.

    2. If there is not enough time for the assistor to find a replacement, assign an assistor to cover the absent employee’s schedule. Be sure to adjust the replacement employee’s schedule the next week to keep employee time on the phone equitable.

      Example:

      Have the absent employee take an equal amount of time that is scheduled for the replacement employee, during the next week. Have the two employees work out an exchange, using the phone schedule as a guide, and report the time each will assist.

  5. If a team is unable to meet adherence, the SA must be notified immediately. Tell the SA the reason for not meeting adherence, and when the team is expected to return to schedule as published.

  6. If emergency training is necessary, coordinate with another phone unit to exchange phone time or divide the team to have only those scheduled for phones attend a duplicate training at another time.

  7. Team meetings should be coordinated with the SA so that another phone unit can be scheduled to cover the phones.

  8. When Town Hall meetings are scheduled:

    1. The SA notifies JOC (W&I) or HQ (SB/SE) in advance so that the calls can be routed elsewhere.

    2. Have all assistors log off the Aspect Phones and attend the meeting.

1.4.19.3.5  (11-01-2011)
Adherence to Schedule

  1. Whether the SA or someone else sets up the phone schedule, managers need to monitor their Team's adherence. To do this, check the phone Canvas frequently during the day to ensure your phone assistors are signing on or off as scheduled.

  2. When it is necessary to request additional help from assistor(s), the SA informs the managers. The manager should let the assistor know exactly how long their help on the phones is needed. This can be accomplished by:

    1. Specifying an amount of time, such as 20 minutes, or

    2. Specifying the number of calls to take, such as 5 calls.

  3. Assistors should be added/removed based on the following criteria:

    1. The amount of time they are assigned to phones for the week (i.e., try to even out the amount of phone time per assistor).

    2. Whether it is close to their scheduled lunch/break period.

    3. Whether the assistors’ average call length facilitates the current need (i.e., are they able to complete calls quickly enough to accomplish the goal).

  4. If an Assistor is in available for an excessive amount of time, and isn’t receiving any calls, although other assistors are receiving calls, the assistor may not be signed-on correctly or there may be systemic issues. Verify the assistor is signed onto Aspect with their correct number for in-coming calls. If not, have the assistor log-off and log back on with the correct number. If the assistor is logged on with the correct Aspect number for in-coming calls, notify the SA. The SA will advise you of the proper action to take.

  5. If the Canvas is unavailable:

    1. Call the SA to report the Canvas problem.

    2. Follow the phone schedule explicitly and don’t worry about the goals until the Canvas comes up again.

  6. Telephone assistors are expected to handle AUR actions on the account while the taxpayer is on the phone. Telephone actions should be taken in "talk" or "Hold" status. Wrap time is appropriate when:

    • the caller does not wish to stay on the line,

    • the case is complex requiring significant time to complete documentation or research, or

    • the taxpayer is abusive or is using inappropriate language and the phone assistor has to end the call.

    Muting a call is not appropriate when research is being conducted; the caller should be placed on hold.

    Note:

    Be aware of assistors in wrap or idle for extended periods of time. This may indicate that the assistor failed to log off the aspect system when leaving their desk for an extended period of time.

1.4.19.3.6  (06-01-2006)
Manager Calls

  1. Manager calls should be very rare. If an assistor refers an excessive number of calls, it is likely that additional training and coaching is needed in "Effective Communication" and/or "Dealing with Difficult Taxpayers" .

  2. Remember everyone in IRS is an advocate for the taxpayer. Appropriate actions should be taken to correct the taxpayer’s problem on first contact. However, if you cannot correct the problem AND the taxpayer’s issue meets Taxpayer Advocate Service (TAS) criteria as outlined in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, refer the case to the TAS.

  3. Encourage assistors to practice techniques to diffuse a taxpayer's anger, reassure taxpayers that they can assist with the issue, and to make every effort to handle the call themselves. However, some taxpayers:

    • Immediately want to speak with a manager,

    • Are only satisfied by speaking with a manager even though the assistor has provided the requested assistance,

    • Want to complain about the service the IRS has provided, or

    • Want to compliment the service the IRS has provided.

1.4.19.3.6.1  (12-01-2009)
Taking a Call

  1. In order to receive a manager call, ensure you are signed onto an Aspect tele-set:

    1. Press the SIGN-ON key.

    2. Dial your four-digit extension (press the numbered keys on the tele-set keypad).

    3. Press ENTER.

    4. Dial your password.

      Note:

      For security reasons, your password should not be the same as your extension. If your password and extension are the same, change the password immediately. See IRM 1.4.19.3.7, Telephone Security.

    5. Press ENTER.

    6. Press READY.

  2. When you are prepared to speak with the taxpayer, take the referred call:

    1. Verify with the assistor that disclosure was covered.

    2. Obtain the SSN and the tax year from the assistor and ensure that the assistor is no longer viewing the case.

    3. Select the tax year from the AUR Year menu.

    4. Select reView from the AUR main menu.

    5. Select View case from the drop down menu. The History/View/Request window displays with the cursor in the ENTER SSN field.

      Caution:

      Do not click on the PHONE CONTACT field, as the assistor has already taken this action.

    6. Connect with the taxpayer and provide your name, identification number and ask "How may I help you?" .

  3. While talking with taxpayers, you represent the IRS and must always conduct yourself in a professional manner. There is no excuse for treating anyone rudely. Be courteous, control the direction of the conversation and give the taxpayer accurate and complete assistance.

    1. Maintain a pleasant, friendly tone of voice.

    2. Speak clearly, using words the taxpayer can understand.

    3. Avoid using IRS jargon and acronyms.

    4. Handle taxpayer’s negative reactions with patience.

    5. Treat the taxpayer as a unique individual deserving respect.

    6. Put yourself in the taxpayer’s place. If you received a notice and called for assistance, you would want to be treated with respect and given accurate, complete information to resolve the problem.

  4. Callbacks are used when you prefer to return the call at a later time, enabling you to research the account before talking to the taxpayer. If you prefer to return the taxpayer's call, obtain the taxpayer's name, SSN, phone number and the best time to return the call.

  5. Double jacking enables the manager to take the call along side the assistor. Using this procedure might provide some insight on how this type of call could be handled by the assistor in the future.

    Reminder:

    SIGNOFF the Aspect system when you are away from your desk.

1.4.19.3.6.2  (06-01-2006)
Distressed/Angry Customers

  1. When a call is transferred to the manager, the taxpayer is already distressed. Be prepared to take the appropriate action to deal with his/her needs. An important goal in dealing with a distressed taxpayer is to keep potentially disruptive emotions out of the conversation. Start with controlling your own reactions and emotions.

    Reminder:

    Even though the taxpayer is distressed, he/she wants to believe that as a manager, you can make the situation better.

  2. There are three steps to lessen a taxpayer's anger:

    1. Listen.

    2. Empathize.

    3. Assure.

1.4.19.3.6.3  (12-01-2009)
Telephone Threat Procedures

  1. The following instructions should be used when receiving a bomb or other threatening call:

    1. Activate the Emergency/Record Call button on the Aspect tele-set.

    2. The assistor gets the manager's attention. Managers should be available to walk the assistor through the procedures.

    3. The assistor needs to be as calm as possible, following the instructions below and asking the questions as shown on Form 9166, Bomb Threat Card.

    4. Keep the caller on the line as long as possible. Ask him/her to repeat the message. Ask the questions listed on Form 9166.

    5. Complete the Form 9166. Retain a copy for your records and forward a copy to Treasury Inspector General for Tax Administration (TIGTA).

    6. If the caller does not indicate the location or time of possible detonation, ask him/her for this information. Since calls are routed between different sites, it is extremely important to try to ascertain the caller's physical location and which IRS facility (city, state, specific building/floor/function, etc.) is being threatened.

    7. Inform the caller that the building is occupied and detonation of a bomb could result in the death or serious injury to many innocent people.

    8. Listen closely to the voice (male or female), voice quality (calm, excited, etc.), accents, and speech impediments.

    9. Pay particular attention to background noises such as motors running, music playing, and any other noise which might give a clue to the caller's location.

    10. DO NOT hang-up after the caller is off the line. This assists in tracing the call.

  2. Immediately report a bomb threat to your nearest TIGTA office. If the bomb threat concerns another IRS building, the TIGTA agent(s) contact the TIGTA office that has jurisdiction over the threatened IRS building. Enter the telephone numbers for contacting your TIGTA Office below:

    • During Work Hours: ____________________

    • After Hours: ___________________________

    More related information can be found in IRM 21.1.3.10.7, Bomb Threats.

    Note:

    It may be helpful to keep a Form 9166 with the above information readily available at your workstation.

1.4.19.3.6.4  (06-01-2006)
Suicide Threats

  1. If a taxpayer makes a suicide threat over the telephone, the assistor should:

    1. Press the Emergency/Record call button on the tele-set to record the call.

    2. Stay calm.

    3. Not hang up or ignore the caller.

    4. Use good judgment in keeping the caller on the line.

    5. Immediately get a manager or the acting manager to take the call - without transferring or putting the caller on hold.

  2. The manager/acting manager:

    1. Takes responsibility for the telephone call.

    2. Asks the caller for the location (including phone number) from which he/she is calling.

    3. If the caller complies, document the caller's address/location.

    4. If the call is a local call, have another employee dial 9-911 and report the suicide threat and the caller's location.

      Note:

      Campus directions vary, ensure all managers have the appropriate instruction inserted here.

    5. If the call is a routed call, have another employee dial 9-411, and ask the operator for the telephone number of the caller's local law enforcement or government suicide prevention authority. Report the threat and the caller's location to the local authorities.

      Note:

      If the caller provides his/her location, this information can be given to local authorities. This is not a disclosure of return/account information. See IRM 11.3.34.2, Procedures for Release of Information Regarding a Nontax Crime, and IRM 11.3.34.3, Expedited Procedures in Emergency Situations, for more information.

    6. When reporting a suicide threat to local law enforcement authorities, state only that the threat was made during a contact involving "official business" .

    7. Before ending the call, try to resolve the tax problem and calm the caller.

    8. Contact your local Disclosure Officer as soon as possible and inform him/her of the threat and of any information that was disclosed to the law enforcement or suicide prevention authority. See IRM 11.3.34.2, Procedures for Release of Information Regarding a Nontax Crime, and IRM 11.3.34.3, Expedited Procedures in Emergency Situations.

    9. If the caller refuses to give his/her location, a manager/lead TE (provided that a local Disclosure delegation order granting authorization is in effect) can use IRS systems to obtain the name and address of the caller, in order to give the information to federal or state law enforcement agencies, in situations involving life and health of an individual. This is considered an authorized IRC Section 6103(i)(3)(B) disclosure. See IRM 11.3.28.9, Disclosure in Emergency Situations Pursuant to IRC 6103(i)(3)(B), and IRM 21.1.3.12, Suicide Threats, for further information.

1.4.19.3.6.5  (06-01-2006)
Compliments and Complaints

  1. Complimentary calls should be routed to a manager. Records of complimentary calls should be included in the employee’s annual appraisal under the appropriate critical element. Be sure to thank anyone who compliments the IRS.

  2. Taxpayer complaints about unresolved tax account issues should be resolved if possible. If unable to resolve and the issue meets Taxpayer Advocate Service (TAS) criteria, transfer to TAS. See IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

  3. Taxpayer complaints about individual (IRS) employees are captured under the Section 1203 process. Managers consult with Workforce Relations and TIGTA to investigate the issue. See IRM 21.1.3.16, Taxpayer Complaints/Compliments About IRS Service.

    Note:

    Check for campus directions for handling taxpayer complaints and compliments.

1.4.19.3.7  (12-01-2008)
Telephone Security

  1. All Aspect users, managers and assistors, should be instructed to select an Aspect password that is different from the assigned Aspect phone number. Separate Aspect phone numbers and passwords help prevent anyone else from signing on under another assistor's number.

  2. To reset a password, do the following:

    1. Sign on to Aspect.

    2. Press the soft key CUSTOMIZE shown in the Aspect window.

    3. Press the key under PASSWORD shown in the Aspect window.

    4. Enter your current password.

    5. Enter your new password.

    6. Renter your new password.

    The new password should be activated.

  3. If a User forgets his/her password, contact the SA to reset the password.

1.4.19.3.8  (12-01-2009)
Telephone Call Reviews

  1. Managers are required to review 3 calls per month per assistor or the number of reviews as set forth locally by either the Department or Operations Manager.

    Note:

    Instructions for using Contact Recording to perform telephone reviews are available in Training document 6622-106.

  2. To review a call:

    1. Sign-on the Aspect phone system and press the SUPERVISOR key.

    2. Dial in the extension of the assistor that you are monitoring and press the ENTER key.

    You are now logged on and ready to monitor the call.

    Note:

    Review information is entered into the Embedded Quality System (EQRS); however, a monitoring sheet is usually helpful in keeping a record of the call.

    Reminder:

    Managers must complete an on-line Form 5081, Automated Information System (AIS) User Registration/Change Request, to request a link to EQRS. Read the EQRS User Guide before proceeding to main menu for logon.

    Reminder:

    At any time the manager can Beep-In on a call to offer suggestions or stop incorrect information from being shared by depressing the NOTIFY key on the tele-set.

  3. The calls can also be reviewed using Contact Recording. To review a call using Contact Recording:

    1. Click on the "Ultra" icon.

    2. Click on your inbox.

    3. Locate employee to be reviewed.

    4. Select the call to be reviewed.

    5. Click on play button.

  4. IRM 4.19.3.20.2, Telephone Responses, contains the requirements for assistors and should be referenced in call reviews.

  5. Share the review with the assistor within 3 workdays. However, if the assistor has provided incorrect information to the taxpayer, the manager informs the assistor as soon as possible but no later than eight (8) work hours after the call has been reviewed. Keep a signed copy of the review for your records.


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