Access to the CAP System is restricted to authorized users. The CAWR Site Coordinator, appropriate management official and security personnel must authorize individual user access.

Access to the CAP system requires a login and password for both Windows XP and the CAP system. An automated Online 5081 Application is required to gain access to the CAP system if they are a New User, to Set User Active, to Set User Inactive or to Reset User Password.

The Site Coordinator must have ONLINE 5081 SYSTEM ADMINISTRATOR access to receive and process the 5081 application.

A security profile is established and maintained for each user.

User profiles are established to allow users access to the specific area/functions of the CAP system needed to perform assigned duties. Users must inform their manager/coordinator if they are prohibited from accessing an area of the CAP system needed to complete an assigned task. See Exhibit 1.4.22-4. for user profile descriptions.

The CAP system produces audit trail information on any updates/changes to the system. Each user must ensure only authorized accesses are preformed. Do not attempt unauthorized system queries.

To ensure the security and integrity of the CAP system the user must:

Cases that are determined to have discrepancies or that are referred by SSA, are loaded onto the CAP (CAWR Automated Program) Tier II SUN domain at Enterprise Computing Center-Memphis (ECC-MEM). For more information on the CAP system see IRM 4.19.8 CAP (CAWR Automated Program) Technical System Procedures.

CAP is a computer (inventory, correspondence, reporting, document preparation, and updates to Master File) application that houses the CAWR programs.

All Master File actions that affect the taxpayer's account for the year(s) being worked will result in an update to the CAP system. This includes Entity changes, IDRS adjustments, additional Forms W-3 (Transmittal of Wage and Tax Statement) and Forms W-2 ( Wage and Tax Statement) processed by SSA.

CRON is a process where the system automatically generates all output files during off work hours. This is referred to as the "Nightly Run Setup" . CRON Run Dates will be established by Headquarters Staff for all Campuses. CRON automatically executes programs during the dates and the time specified for each job. Cases will be assigned automatically to IDRS, where correspondence has been issued or the cases have been assigned on the CAP System. The CRON generates the reports that can be accessed by the Coordinator by selecting View on the Menu Bar.

Any changes made during the processing year will be posted on SERP.

Both Quality Review and FCP unit personnel must be aware of all of the alerts that are applicable to the current FUTA Release Year.

Campuses should check the SERP web site daily for a list of the most current and previous alerts.

If a campus is missing a specific alert(s) and needs a copy of it/them, refer to the SERP web site.

The Program Completion Dates (PCD) and Mail-out Dates are out lined in IRM 3.30.123., Processing Timeliness: Cycles, Criteria, and Critical Dates, in IRM 3.30, Work Planning and Control.

The major dates for the CAWR program are as follows:

TY 2007 IRS-CAWR and TY 2006 SSA-CAWR programs processing benchmark dates are listed on the chart below:

Manager/Coordinator should closely monitor the inventory to insure that all of the PCD and benchmarks are met.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

Refer taxpayers to the Local Taxpayer Advocate (see IRM part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.17 for criteria http://spder.web.irs.gov/IRMOnline/Part13/Chapter1/IRM13.1.17.pdf) and the case can't be resolved on the "same day" . The definition of same day is within 24 hours.

If the issue cannot be completely resolved within 24 hours, but steps have been taken within 24 hours to resolve the taxpayers issue, these cases also meet the definition of "same day" .

Do not refer these cases to TAS unless they meet the TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.17.4 Same-Day Resolution by Operations.

Any taxpayer contact that meets TAS criteria should be forwarded to the local Taxpayer Advocate using Form 911, Request for Taxpayer Advocate Service Assistance and forward to TAS in accordance with your local procedures. Also see IRM 21.1.3.18 Taxpayer Advocate Service (TAS) Guidelines, for more information.

Organization, Function and Program (OFP) codes are recorded on Forms 3081 Employee Time Report to identify work that employee perform daily.

It is the responsibility of the Coordinator to provide the Reports area with the current OFP codes that will be used at the beginning of the new download. Take the following steps four weeks prior to the new download to insure that the OFP codes are activated and ready to be input on the 3081. See IRM 3.30.50.3 for additional information.

All OFP codes for CAWR TE's and Clerks are listed below:

) Statute Awareness - Communicating the importance of statutes to all employees is very important and the responsibility of every manager/statute coordinator. On an annual basis, management is expected to issue Statute reminders to the employees. These reminders will be procedures which include contact information (phone numbers, coordinator name, Tour of Duty), instructions to follow for last minute statutes discovered, and the local routing procedures to the statute unit or RACS (depending on time frame). Contact names and numbers can be located on the CAWR/FUTA Web page. It is the responsibility of the campus to alert the web master if a change in contact information is necessary.

Document 7368 Basic Guide for Processing Statute Cases, is available to all campuses and area offices. Management must maintain a sufficient supply of this document from the National Distribution Center using catalog number 10296C. Document 7368 contains valuable information on statute-specific topics; therefore, a copy will be given to each employee.

) Statute Searches must be performed beginning 90 days prior to statute expiration date. All inventories (paper and electronic) must be reviewed for statute imminent criteria and documented.

In addition, all new receipts must be reviewed as received, prior to controlling to a tax examiner beginning with the dates above and continuing through to the statute expiration date. If the case is statute imminent, it needs to be labeled as such and expedited for processing.

Document searches using:

Utilizing Form 6759 , management must request running a monthly IDRS utility run for each program, beginning 90 days prior to the statute expiration date. These runs should be increased to weekly beginning 30 days prior to the Statute expiration date. The Form 6759 requests an output file showing the following information: TIN, MFT, Tax Period, ASED Date, DLN of Pending Adjustment Transaction, and Dollar Amount of Transaction. This report is to be used to identify CAWR/FUTA adjustments that have been input to statute imminent accounts and will eventually become unpostables. Accounts identified must have quick assessments input to protect the statute.

Managers are required to perform a minimum of two workload reviews per quarter for two workload reviews per quarter for each employee. See IRM 1.4.17.2.3.4 .

For Correspondence Examiner Technicians (GS-0503) and Tax Examiners (GS-0592), the workload reviews will consist of two bin review, three on the job visits and three day after/time utilization reviews. For additional information refer to the Training Course 22394-002 "Employee Performance Feedback for Correspondence Examination Managers" .

The number of reviews should be increased when warranted "(for example, when quality results are below the target set for the year" . These reviews should include closed case reviews, cold calls, and extension routed calls. In addition, a manager can perform review identified in IRM 1.4.17.2.3.5.

These reviews, as in all case reviews, should be documented in the Performance Review Worksheet.

Headquarters plans to conduct operational reviews for each Campus per fiscal year. The reviews will target recommendations made during the prior visitations, resource expenditures from fiscal year allocations, work lan schedules and accomplishments, adherence to the IRM and Policy directives, movement of inventory, manager and employee reviews and feedback, and any areas of concern.

Whenever a "systemic" problem is identified the TE/Clerk will compile documentation (description of the problem and samples) and give the information to the Site Coordinator.

The Site Coordinator will inform the Headquarters CAWR analyst of the problem and forward the documentation.

Whenever a "trend" seems to be emerging for a specific type of taxpayer and/or their Payer Agent, POA (Power Of Attorney) or RAA (Internal Revenue Service Restructuring and Re-form Act of 1998), TE's will compile documentation to show the " trend" and give the information to the Site Coordinator.

The Site Coordinator will inform the Headquarters CAWR analyst of the trend and forward the documentation.

When working replies received the tax examiners will attempt to conform to the Action 61 requirement to respond to the taxpayer within 30 days of the receive date. Action 61 requires an interim letter (2645C) to be issued if unable to close the taxpayer's response within 30 days. CAP will now issue a 2645C letter on all open replies if the case reaches 25 days old.

However, due to the nature of the CAWR program, it has been exempted from Action 61 requirements only if WIRS or other research needs to be ordered based on the contents of the reply. Action 61 rules do apply for CAWR cases if WIRS or other research is not being ordered based on the contents of the reply.

CAWR Clerical process has access to an IDAP (IDRS Decision Assisting Program) tool, CAWR Batcher. This will streamline the clerical process and allow them the option to send automatic 2645C interim letters in the Reply batching process.

The Site Coordinator will have the ability to edit information in the CAWR process. Under the EDIT option the Site Coordinator will be able to edit:

Each of the Site Coordinator responsibilities will be address in the following sections.

The "PROGRAM SETTINGS" option will allow a Site Coordinator to change and /or update information specific to your site. Information for all sites will also be available to view.

To access the "PROGRAM SETTINGS" screens, do the following:

Once the Program Information (CAWR) screen displays the Site Coordinator will be able to update "Site Specific Information " with the most current information by selecting the following tabs:

Figure 1.4.22-2

User Profiles - Site Coordinator:

The User Profile screen can be used to determine:

An on line 5081 is required for the following processes:

To access the User Profiles Screen, you will:

The User Profile screen displays:

The Manager User Account process allows you to:

To access the Manager User Account screen you will select EDIT in the main menu bar then select Manager User Account See Figure 1.4.22-1.. The Manager User Account screen will display:

The IDRS Letter Setup Screen located under the Edit option shows revisions of all letter or of one specific Letter Type. etc.. This process is handled by the CAWR Programer.

The Disaster Areas Screen contains Disaster Area Information for specific states and/or ZIP Codes. It enables the user to view and to sort information on active and inactive Disaster Areas. The Disaster Areas Screen also allows adding and editing of Disaster Area Information . This information is used to determine whether or not a case can be updated.

The Disaster Coordinator is responsible for Adding Disaster Areas Information and edit existing Disaster information.

When a new disasters occur the Disaster Coordinator will receive direction from HQ of the type of freeze being issued and the actions needing to be taken. Once the directive has been received the Disaster Coordinator will search the FEMA Website to identify the information that is needed to add to the CAP system.

To access the Disaster Areas option you will select EDIT in the main menu bar then select Disaster Areas See Figure 1.4.22-1.. The Disaster Areas screen will display and allows the user to view both Active and Inactive Disaster Areas. The Disaster Areas screen will display following fields:

The Coordinator is the only user that is able to request CP 253 Notices to generate automatically for Case Type 08 Cases without Compliance Indicators.

You will be responsible each week for requesting the number of CP 253 Notices needing to be issued that cycle/week. The total volume of CP 253 must be generated before Cycle/Week 33 each year.

All CP 253 will have a Status Code 90 after the notices have been generated and will be assigned to you. It is suggested that this function is done by at least one manager with Coordinator Profile status. The coordinator/manager will have an extremely large Overage Listing.

To access the CAP Screen needed to Mass Generate the Case Type 08 CP Notices, you will select Edit on the main task bar and click on CAWR Mass Request from the menu. See Figure 1.4.22-1.

The Coordinator is the only user that is able to request CP 251 to generate automatically.

You will be responsible each week for requesting the number of CP 251 Notices needing to be issued that cycle/week. The total volume of CP 251 must be generated before Cycle/Week 52

All CP 251 will have a Status Code 16 after the notices have been generated and will be assigned to you. It is suggested that this function is done by at least one manager with Coordinator Profile status. The coordinator/manager will have an extremely large Overage Listing.

When Forms W-2 are received with no additional correspondence attached, the Loose forms W-2 must be immediately input on the CAP System to show that Loose Forms W-2 are on file for that EIN. Failure to input the Loose Forms W-2 timely, may result in unnecessary contact with the taxpayer or incomplete information being sent to the taxpayer.

To access the Loose Forms W–2 screen select the Edit option located on the main menu bar and select CAWR Loose W–2 from the drop down menu See Figure 1.4.22-1. The screen will display the following fields:

As loose Forms W-3/W-2 , W-3c.W-2c (not submitted with a reply) are received in the CAWR unit(s), they will be given to the Coordinator or to the Loose W-2 Coordinator for input to the CAP system and filed in EIN order for easy retrieval when the case is worked.

The TE will be will be alerted to the Loose W-2 Information by a "Yellow Highlighted Banner" that runs across the Header Section of CAP giving the assigned Loose W-2 Serial Number.

Schedule D information will be received either by electronic transfer that will be automatically updated to CAP or a paper Form Schedule D that will be a manual input.

When paper Forms Schedule D are received with no additional correspondence attached, the Schedule D must be immediately input on the CAP System to show that Schedule D are on file for that EIN. Failure to input the Schedule D timely, may result in unnecessary contact with the taxpayer or incomplete information being sent to the taxpayer.

As paper Forms Schedule D (not submitted with a reply) are received and the information has been entered into the CAP system the paper Forms Schedule D can be destroyed.

The TE will be will be alerted to the additional Schedule D Information by a "Yellow Highlighted Banner" that runs across the Header Section of CAP.

To access the Schedule D screen select the Edit option located on the main menu bar and select CAWR Schedule D from the drop down menu See Figure 1.4.22-1. The screen will display the following fields:

Figure 1.4.22-28

Only Coordinators have access to the Batching Screen. This screen is used to assign, to unassign or to reassign batches to TEs. At least one manager at each site must obtain Coordinator Access to CAP and be responsible for the Mass Generation of the Case Type 08 Cases without Compliance Indicators.

A typical batch will have 25 cases. The maximum number of batches a TE can be assigned is 50. The Coordinator has no limit to the number of batches that can be assigned to them. This requirement is due to the Mass Generation of Case Type 08 Cases.

To access the Batching Screen you will select the Edit option on the Main Menu bar and select CAWR Batching. See IRM 1.4.22.2.1. Once the CAWR Batching option is selected a Warning Screen will display. This screen warns that the batching process can have a severe affect on user response times. You may want to use this application only when there are only a few or no other users on the CAP System. Click the OK button on the Warning Screen to access the CAWR Assign Batch Screen.

When an IRS-CAWR or SSA-CAWR case contains either a Large Corporation Indicator (LCI) or a proposed tax and/or penalty assessment of $1 million dollars or more that cannot be resolved through normal screening procedures, the tax examiner must coordinate with Site Coordinator before contacting the taxpayer.

The tax examiner will provide you with a print of the CAP MONEY AMOUNT screen.

Review the case to ensure that contact with the Large Corporation Technical Unit (LCTU) is needed.

For valid cases take the following action:

The LCTU has 10 business days to supply additional information.

The Social Security Administration (SSA) sends out more than 240 million letters yearly to the public. The Online Retrieval System (ORS is the system that print image of these SSA-related documents (W2, W2c, W3, . It archives, retrieves, and reprints these documents, and is independent of the application that created them. ORS can also re-send retrieved documents.

The goal of ORS is to provide users with an electronic system to retrieve essential information online in a timely manner.
ORS provides the following capabilities:

A summary, ORS provides CAWR TEs the ability to view W2, W2c, W3, W3c information received by SSA from the taxpayers.

Beginning with tax year 2008 (January 2009), SSA will store digital images of paper AWR (Annual Wage Report) reports in ORS.

Additional information on the ORS process can be found on the SB/SE Doc Matching Website. You will find:

If remittances are found in the work area they are to be immediately taken to unit manager. The Manager/Coordinator will immediately record the remittance on the daily 3 part Form 4287 log. Route documents with the payment attached per local Campus procedures.

Refer to procedures in IRM 3.8.46 Discovered Remittance IRM for complete instructions on handling Discovered Remittance.

Integrated Data Retrieval Reports (IDRS) reports are available to managers as tools in managing team and individual employee inventories. IDRS are primarily used by teams whose inventory is controlled using IDRS> All inventories that are received in the CAWR program must be controlled on IDRS. The report type that will be used is the Case Control Activity System (CCA).

The primary IDRS CCA reports available are:

There reports are available on Control-D. The CCA reports are available on Monday mornings. Refer to the must current Document 6209 Section 13, IDRS, for category codes shown on the CCA reports.

This report summarizes inventory, receipts, closures, and age by category. It gives a broad picture of the inventory in the entire operation by category.

This report is available on Control-D on Monday mornings, Report Name:"Team Inv Report" , Job Name: CCA4242D.

Items on the Report - For each case shown, the following information is provided:

The Manager/Lead should utilize CCA 42-42 as a tool to identify the weekly receipts and closures under each category and the number of cases that are aged upon receipt. No annotation is needed on this report; however, this report is a tool to monitor inventories and should be reviewed with 30 days of receipt.

It has been suggested that the Department Manager or a delegate should review the report to monitor the number of cases and age of inventory in each category to determine if resource changes are needed. The Department Manager should maintain a copy of these reports for one year.

This report contains all cases controlled to an IDRS employee number and can be used to:

This report is available on Control-D every Monday morning, Report Name: "Overage Report" , Job Name: CCA 4243D.

Items on the Report - For each case shown, the following information is provided:

The Manager/Lead should review that report to ensure that cases are being worked according to IRS receive date. Annotate cases for follow-up actions by COB Monday. The reports should be maintain for two months. Highlight the cases on the report where:

Manager/Lead will provide the tax examiner with the page(s) of the report where the cases are controlled to there IDRS number. Tax examiner will notate the actions taken on each case worked at the bottom of the page of the CCA 42-43. Annotations should include C 0 Closed, U - Update, or S - STAUP input. The report should be returned to the Manager/Lead by close of business Friday. The tax examiner should work cases in the following priority order:

The Manager/Lead should review the report to ensure that cases are being worked according to IRS receive date. Annotate cases for follow-up actions by COB Monday. The reports should be maintained for two months.

This report identifies cases when tow or more employees have an open control base on the same TIN. It identifies the employee's IDRS numbers, tax year, and category for the duplicate controls.

This report is available on Control-D every Monday morning. Report Name: "Multi Case Report" , Job Number: CCA 4244D.

Items on the Report - For each case shown, the following information is provided:

The Manager/Lead should: