1.4.23  FUTA Manager and Coordinator Guide

Manual Transmittal

October 03, 2013

Purpose

(1) This transmits revised IRM 1.4.23, FUTA Manager and Coordinator Guide , dated September 24, 2012 (effective October 01, 2012)

Background

This guide provides instructions for FUTA Managers and Coordinators to control the flow of work, perform managerial reviews, and to monitor and generate reports for inventory management.

Material Changes

(1) Updated the Function Program Code release dates

(2) Updated the Program Completion Dates

(3) Updated procedures for the mass generation of letters.

(4) Updated the FUTA release year dates

Effect on Other Documents

This material supersedes IRM 1.4.23 dated October 1, 2012.

Audience

FUTA Managers and Coordinators at the Small Business/Self-Employed sites.

Effective Date

(10-03-2013)


/s/Scott B. Prentky
Director
Campus Reporting Compliance SE:S:CCS:CRC
Small Business/Self-Employed

1.4.23.1  (04-01-2010)
Federal Unemployment Tax Act (FUTA) Certification Program - Overview

  1. The Federal Unemployment Tax Act (FUTA) provides for cooperation between state and federal governments in the establishment and administration of unemployment insurance. Under this dual system, the employer is subject to a payroll tax levied by the federal and state government. The taxpayer is allowed a maximum credit of 5.4% against the Federal tax of 6.0%, provided that all payments were made to the state by the due date. Employers whose payments are received by the state after the due date are allowed 90% of the credit that would have been allowed had the payments been made on time.

  2. As a result of the Federal Unemployment Tax Act (FUTA), IRS is responsible for receiving and processing the Form 940 and/or Schedule H. All revenue that is associated with these tax returns is turned over to the Department of Labor (DOL). DOL is responsible for dispensing the revenue deposited in the FUTA Trust Fund. DOL is charged with monitoring the Unemployment Insurance Systems for each state and can withhold funds from a state if the state does not comply with Federal standards.

  3. The FUTA Certification program is the method IRS uses to verify with the states that the credit claimed on the Form 940 and/or Schedule H was actually paid into the states' unemployment funds. There are currently 53 participating agencies which encompass the 50 states, the District of Columbia, Puerto Rico and the U.S. Virgin Islands.

  4. The case types are classified into four categories and downloaded to the FUTA Case Processing (FCP) System:

    1. 4010C - Proposed Increase to Tax

    2. 4011C - Proposed Decrease to Tax

    3. Potential Adjustment Record (PAR) - Manual review to determine which letter to issue to the employer or closure of the case.

    4. Zero Certification - Records not certified by the states because there was a no match on the EIN, or no state wages and/or payments were made to the state.

1.4.23.1.1  (04-01-2010)
Federal Unemployment Tax Act (FUTA) & FUTA Research

  1. This IRM is to be used in conjunction with IRM 4.19.5,Certification of State FUTA Credits, IRM 4.19.9,FCP (FUTA Case Processing) Technical System Procedures , IRM 4.23.8, Determining Employment Tax Liability, and IRM 4.19.23,FUTA Control. Important explanations, information and instructions are included in these materials.

  2. This IRM cannot be all inclusive of all resources to be researched during the FUTA program processing. Other resources can include IRM Part 3,Submission Processing,IRM 3.13, Campus Document Services, IRM 5.19.1,Balance Due, IRM Part 20, Penalty and Interest, and IRM Part 21, Customer Account Services. Refer to the SERP website for accessing appropriate IRMs.

  3. All references to Coordinator within this document will be considered as FUTA Site Coordinators.

  4. Servicewide Electronic Research Program (SERP):

    • Any changes made during the processing year will be posted on SERP. The most current revision of the IRM can be found ONLY on SERP, therefore all employees should be encouraged to use the SERP version of the IRM to perform research necessary to close cases.

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

    • Campuses need to 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 website: http://serp.enterprise.irs.gov/homepage.html

  5. Publication 4485, Guide for the Certification of State FUTA Credits-Publication 4485 provides instructions used by state agencies to participate in the FUTA Certification program. Changes are made annually or as modifications warrant a revision. Publication 4485 is available on the Internal Revenue Service website: http://www.irs.gov/formspub

  6. Additional information can be found on the CAWR/FUTA website http://wc.web.irs.gov/FUTA/FUTA.htm

1.4.23.1.2  (10-01-2012)
FUTA IATS

  1. IATS were developed to increase productivity and accuracy rates. It is mandatory that these tools be used daily by all employees. Please insure all tools are working properly

  2. FUTA Clerical process has access to an Integrated Automation Technologies (IAT), CAWR/FUTA Batcher tool. This tool streamlines the clerical process by batching casework, inputting STAUPS, issuing interim (2645C) letters, if requested

  3. A Job Aid is available for the CAWR/FUTA Batcher Tool by accessing website: http/IDAP.web.irs.gov/jobaids/iat.asp

    • Scroll to CAWR/FUTA Batcher

    • Click on Job Aid

    • Open & print

1.4.23.1.3  (10-03-2013)
FUTA Case Processing System (FCP)

  1. Cases determined to have discrepancies are loaded onto the FCP Tier II SUN domain located in the Enterprise Computing Center - MEM (Memphis). For more information on the FCP system, See IRM 4.19.9, FCP (FUTA Case Processing) Technical System Procedures.

  2. Download to the FCP system will be identified by FUTA Release Year. In October 2013 the download will be identified as FUTA Release 2011

    Note:

    The download can include prior tax years.

  3. The FCP System is a computer application that houses the FUTA inventory, correspondence, reports and document preparation.

1.4.23.1.3.1  (10-01-2012)
Contents References Introduction Objective Nightly Run Setup (CRON)

  1. 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 Headquarter Staff for all Campuses. CRON automatically executes programs during the dates and the time specified for each job. CRON generates reports the Coordinator can access by selecting View on the Menu Bar. Cases will be assigned automatically to IDRS where correspondence has been issued or the cases have been assigned on the FCP System.

    Note:

    Any changes to the CRON Processing will be a Headquarters Directive.

1.4.23.1.3.2  (10-01-2012)
Hot Keys

  1. Hot Keys are also referred to as Short Cut Keys. To use this option, your keyboard may need to be configured. The following is a list of Hot Keys that will take you to a specific FCP screen:

    • Alt and C - Correspondence

    • Alt and Q - New Query

    • Alt and E - Entity

    • Atl and U - Users' Profile

    • Alt and S - Service Center Settings

    • Alt and R - Report and Nightly Run Setup

    • Alt and M - Money

    • Alt and D - Detail

    • Alt and H - History

1.4.23.1.3.3  (10-01-2012)
Printing Process

  1. There are two different print processes for the FCP System:

    1. Laser Print: The printing and the mailing of letters will be handled by the Ogden Print Site (OPS).

    2. Manual Print: Reports, Listings and No Reply Source Documents will be printed manually at each campus.

      Note:

      The 4010C and 4011C Letters will go out with the return address of the originating campus on them. If there is a remittance with a return notice, then the notice and the remittance will be routed to the appropriate Accounting Function. There is also a Campus Code on the letters that can be used for sorting and for transshipping if the letters and envelope should become separated.

1.4.23.1.3.4  (10-01-2012)
Systemic Problem Reporting

  1. When an FCP System problem is identified during FUTA processing, the campus TE/clerk who found the problem will compile documentation (description of the problem and samples) and give the information to the Site Coordinator. The Site Coordinator will forward the information to Headquarters.

1.4.23.1.3.5  (10-01-2012)
System Authorization and Security

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

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

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

  4. A security profile is established and maintained for each user.

  5. User profiles are established to allow users access to the specific area/functions of the FCP system needed to perform assigned duties. Users must inform their manager/coordinator if they are prohibited from accessing an area of the FCP system needed to complete an assigned task. See Exhibit 1.4.23-2 for User Profile Descriptions.

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

  7. To ensure the security and integrity of the FCP system the user must:

    1. Protect their password and not reveal it to anyone.

    2. Never allow anyone access to the system using your login and password.

    3. Alert the manager immediately if there is reason to believe the password has been compromised.

    4. Lock workstation when it is not in use.

    5. Log off the system at the end of your shift.

    6. Never leave sensitive information on the screen when leaving your workstation.

    7. Never eat or drink near computer hardware.

    8. Use computers and software for official purposes only.

    9. Never copy licensed or copyrighted software for private use. It is a violation of federal law with civil and criminal penalties.

    10. Promptly retrieve hard copy prints from the printer. Prints remaining near or on the printer for an extended period of time should be given to managers for disposition.

1.4.23.1.4  (10-01-2012)
FUTA Certification Program Workflow & Responsibilities

  1. The FUTA Identification data is extracted from the Business Master File (BMF) annually in September (Cycle 39). The file contains FUTA data (from Forms 940 and Schedule H) posted to the BMF and Individual Master File (IMF) subsequent to the last extract for tax year beginning 1999 through current year.

  2. The FUTA Identification data for the state agencies are transmitted directly to the states in October via Secure Data Transmission (SDT). The addresses for the state agencies are shown in Exhibit 2 of the Publication 4485,"Guide for the Certification of State FUTA Credits" .

  3. State agencies are required to complete and return their FUTA Certification transmission data by January 31 of each year to the Enterprise Computing Center - Martinsburg (ECC-MTB) via SDT.

  4. Enterprise Computing Center - Martinsburg (ECC-MTB) Staff-ECC-MTB will:

    1. Notify SBSE Headquarters FUTA staff of the states that have not furnished their Certification Data by the time designated in the Publication 4485,"Guide for the Certification of State FUTA Credits," and elsewhere in this manual.

    2. Provide input during the annual revision of Publication 4485.

    3. Notify SBSE FUTA Certification staff of the state data that cannot be processed because of incorrect format, invalid data, transmission filenames are incorrect, and etc. SBSE Headquarters FUTA staff or IRS SDT Help Desk will provide the reason(s) to the appropriate IRS Governmental Liaison staff and state agency. The state agency will receive an e-mail verifying the receipt of the data.

    4. Provide a statement or example of the problem when the data is returned to the state. Coordinate with SBSE Headquarters FUTA Certification program staff for scheduled running times when the normal deadlines are not met.

    5. Provide Headquarters FUTA staff with the reports as stated in PRP 180 Section 23. this includes the following reports:

      *Fiscal Year Ending FUTA Case Processing report generated in October/November.
      *Fiscal Year Ending FUTA Late Reply report generated in October/November.
      *FUTA Late Reply report in February.
      *FUTA Case Processing report in July.

    6. Coordinate with affected areas when programming changes are requested via a Work Request from Headquarters FUTA staff.

    7. Notify Headquarters FUTA staff when the data is shipped to SBSE campuses for the startup of the new processing year.

    8. Provide assistance and maintain the programming to the FUTA mainframe processing.

    9. Revise/update the FUTA Program Requirements Package (PRP).

  5. The Headquarters FUTA Staff responsibilities are as follows:

    1. Provide assistance/guidance to the SBSE campuses.

    2. Updates IRM 4.19.5,Certification of State FUTA Credits, IRM 4.19.23, FUTA Control, IRM 4.19.9, FCP (FUTA Case Processing) Technical System Procedures, FUTA Training Material and Publication 4485, "Guide for the Certification of State FUTA Credits" .

    3. Provide the download volume information to WDC from Report 180–79–12, FCP System Reformat Controls, generated from the Enterprise Computing Center-Martinsburg (ECC-MTB).

    4. Coordinate with ECC-MTB and WDC when developing a Work Request.

    5. Coordinate with ECC-MTB and WDC walk through of the FUTA Program Requirements Package (PRP) and Functional Specification Package (FSP).

  6. Western Development Center Staff (WDC) responsibilities:

    1. Provide assistance and maintain the programming to the FUTA FCP System.

    2. Provide assistance to the Headquarters FUTA staff in updating the Training material, Using the FCP System and addressing issues involving the FCP System.

    3. Coordinate with affected areas when programming changes are requested via a Work Request from Headquarters FUTA staff.

    4. Notify FUTA Headquarters staff when the new processing year data has been downloaded to the FCP System.

    5. Revise/update the FUTA Function Specification Package (FSP).

  7. All discrepancy cases should be completed before cases for the next processing year are received. Although a particular state may be late in transmitting their discrepancy data one year, emphasis should still be placed on completing the discrepancy cases if next year's output is expected to be timely.

1.4.23.1.5  (10-01-2012)
Work Planning and Control

  1. The following describes the steps needed to successfully manage the FUTA program.

1.4.23.1.5.1  (10-03-2013)
Program Completion Date (PCD)

  1. The FUTA program processing start up for all SBSE campuses is scheduled for October and the PCD is the last day of September each year, unless otherwise directed by Small Business/Self Employed (SBSE) Headquarters.

  2. This requirement will be considered met if 95% of the workable download volume of cases are closed by the August 30 PCD. The remaining 5% of the inventory must be completed by September 30. This includes working the No Reply listings on a weekly basis and making any necessary tax adjustments.

  3. If the campus is unable to complete processing by PCD, the SBSE campus' FUTA Coordinator will notify SBSE Headquarters FUTA Certification program staff requesting an extension. The request is to be sent to SBSE Headquarters FUTA Certification program staff, SE:S:CCS:CRC:DM:IMF:DMS, 60 days prior to PCD. The requests should include the following:

    1. Reason for an extension.

    2. Date as to when processing will be completed.

    3. Volume of remaining cases.

  4. SBSE Headquarters Document Matching staff will issue a formal response to follow up on the request for an extension.

  5. The table below provides the schedule for current and subsequent FUTA Certification program case processing.

    Program Release Year HUB Test of the New Programs at One SBSE Campus Program Start-up Date for the SBSE CSC Campus Program Completion Date
           
    2011 October 1, 2013 October 8, 2013 September 30, 2014
    2012 October 1, 2014 October 8, 2014 September 30, 2015

1.4.23.1.5.2  (10-01-2012)
Monitoring FUTA Reports -Site Coordinator/Coordinator/Manager

  1. The reports in the FCP System serve two distinct purposes. The first is to provide reports to aid in the flow of work assigned to the users. The second is to provide managers, Site Coordinator or HQ with information to be used in the coordination and monitoring of the FUTA inventory. See Exhibit 1.4.23-3 for a list of Reports and Descriptions.

  2. The FUTA reports are generated from the FCP system. Until all cases are closed, or up to one year after the program completion date (PCD) the reports should reflect any changes to the volumes previously reported.

  3. Managers/Coordinators at each site must monitor these reports to insure the program is meeting the Completion and Benchmark dates.

  4. The reports are generated with information for all sites. If a report or a portion of a report (information from one site) needs to be printed, the user will need to copy and paste the specific information onto a Word Document to print.

  5. The FUTA Reports have a three month retention time frame. The time is determined by using the date the report was created plus two months. The Retention date is displayed on the reports main menu. Figure 1.4.23-1

  6. To access the FUTA Reports from FCP:

    1. Select Reports in the menu bar. Click on FUTA Reports.

    2. The "FUTA Program Disclaimer" box will appear. Read the information and click on the "I acknowledge that I have read the above statement" box. Click on the Continue box.

    3. The "FUTA Application Login" box will display the login process. In the "Username" box input your FUTA username. In the "Password" box input the password used to access FUTA. Click the Login box to continue.

      Figure 1.4.23-1

      This image is too large to be displayed in the current screen. Please click the link to view the image.

    4. The "Reports" Home page will appear, click the Reports icon in the middle of the screen. Figure 1.4.23-2

      Figure 1.4.23-2

      This image is too large to be displayed in the current screen. Please click the link to view the image.

  7. In the Reports Manager main menu the screen will display the following fields:

    1. Reports - Figure 1.4.23-3

    2. "Report Description" - Select the drop down box to display the available reports.

    3. Show reports "Creation Date" - Select the drop down box to display the time frame when the report(s) were created. Select the time frame to display the reports that were created within the selected time.

    4. Description - This displays the reports created in the current week.

    5. View - This displays the report details.

    6. Created - This is the date the report was created.

    7. User - Identifies it is a FUTA report.

    8. Retention - This is the ending date of the retention time for the report (30 days from the created date).

    9. Toggle arrows - The left arrow returns to the previous screen.

    10. EXIT - This will log out of FUTA application.

    11. X Close - This will close the reports option and return to the FUTA program screen.

    12. Magnifying Glass - Lowers the FUTA Reports screens and returns to the New FUTA Query screen.

    13. Print tab - This will print the current window to the default printer.

    14. File option select "Print Screen" option - This print option will print the entire report.

    Figure 1.4.23-3

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.5.3  (10-01-2012)
Reviewing the CCA 42-43 - IDRS Overage Report

  1. This report contains all cases controlled to an IDRS employee number and needs to be reviewed weekly to:

    • Identify cases that require action.

    • Identify specific cases for review.

    • Monitor the size of the employees' inventories.

    • Determine if employees are working inventory in the proper order.

    • Set closure expectations.

    • Identify potential management problem cases.

    • Monitor for the prevention of premature STAUP/TC 470.

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

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

    • TIN - Taxpayer Identification Number

    • IRS Rcd Date - The date IRS received the case

    • Status - Case History Status Code (A - Active, B- Background, C - Closed, M - Other long term delay, and S - Suspense)

    • BOD - Business Operating Division

    • CLC - Client Code

    • Category - Category of case

    • Freeze Codes - Freeze Codes that are on the IDRS account

    • MFT - Master File Tax

    • Mod Per - Tax Period on assigned account

    • Assigd Date - The date the case was assigned to a tax examiner

    • Plan No - If applicable

    • Activity Code - A 10 character field on IDRS that the tax examiner uses to enter actions taken on the case

    • Name Ctrl - Name Control on taxpayer's account

    • Action Date - Date of action input on the account

    • Age - Number of days case has aged on IDRS

    • MF Mod Balance - Module Balance on IDRS

    • Stat Age - Indicates statute conditions for current and previous year returns - over, expired, or days remaining on statute

    • STAUP Cycle - Stops notices from generating until cycle listed

    • C Letter and Date - Date and type of CRX letter sent

  4. The Manager/Lead should review this report to ensure cases are being worked in First In First Out (FIFO) order, this can be done by sorting the report by IRS received date. Annotate cases for follow-up actions by COB Monday. The reports should be maintained for two months. Highlight the cases on the report where:

    • The TE has failed to take timely actions such as follow-up on a case when the purge date has passed.

    • The case is in Nullified Unpostable (NLUN) category over 14 days old.

    • The Statute of Limitations will expire within 180 days.

    • The STAUP has expired or there is no STAUP on a balance due account.

  5. Manager/Lead will provide the tax examiner with the page(s) of the report where the cases are controlled to their IDRS number. Tax examiner will notate on the bottom of the page the actions taken on each case worked. Annotations should include C - 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:

    • NLUN category cases.

    • The statute will expire within 180 days.

    • Taxpayer was contacted and purge date has passed.

    • Remaining cases in oldest date received order.

1.4.23.1.5.4  (10-03-2013)
Update Organization, Function and Program Codes (OFP) - Site Coordinator

  1. Organization, Function and Program (OFP) codes are recorded on Form 3081,"Employee Time Report" to identify work that employees perform daily.

  2. Ensure you supply the Reports Unit a listing of all OFPs that need to be deleted. OFP previously set up for program years other than current and one year prior are no longer needed and should be deleted.

  3. 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 each new download. Take the following steps, four weeks prior to the new download to ensure the OFP codes are activated and ready to be input on the 3081. See IRM 3.30.50.3,OFP Consistency File and Reports for additional information.

    1. Prepare a list of all of the OFP codes identifying the new tax year being worked by replacing the "X" with the tax year.

    2. E-mail the list to the Reports area to update the OFP Consistency File.

    3. Once the OFP codes have been established, e-mail the new OFP codes to the managers to be used with the new download processes. Ensure employees begin using the new OFPs effective October 1 after the download is received.

  4. All OFP codes for FUTA TE's and Clerks are listed below:

    Note:

    The "X" in each program code, represents the tax year being worked. However, when working prior tax years use one OFP for the most current prior year and one for all other prior tax years. Put any prior tax year with the oldest tax year for that code. For example, if you are working a late reply for TY 2006 FUTA and the current "X" represents the tax years on FCP (TY 2011, TY 2010 and TY 2009), use 17480 to report the time for the TY 2006 case.

    1. FUTA OFP codes for tax examiners use:

      OFP Definition
      700 - 172X0 FUTA Telephone Replies
      700 - 175X0 FUTA Telephone Late Replies and Prior Year
      710 - 170X0 FUTA Screening
      710 - 172X0 FUTA Replies
      710 - 173X0 FUTA Undeliverables
      710 - 174X0 FUTA No Replies
      710 - 175X0 FUTA Late Replies and Prior Years

    2. FUTA OFP codes for Clerks use:

      OFP Definition
      790 - 172X0 Screening/Replies
      790 - 175X0 Late Replies and Prior Years

1.4.23.1.6  (06-01-2011)
FCP Site Coordinator

  1. The Small Business/Self Employed (SBSE) campus' FUTA Site Coordinator is the liaison between SBSE Headquarters FUTA Certification program staff, state manual certification staff and the campus FUTA staff. The Site Coordinator can be from the campus' Planning and Analysis staff or someone in the FUTA unit. The campus needs to provide Headquarter's staff with the name and phone number of who will be fulfilling these responsibilities. The SBSE campus' FUTA Site Coordinator's responsibilities include the following:

    1. Coordinate the bulk requests for re-certification before the original letters (4010C or 4011C) are mailed.

    2. Zero certification requests mail release dates should be coordinated with the states. The state contact names and addresses can be found on SERP, (contact HQ analyst to update SERP immediately when a state corrects any names or addresses), click on the Who/Where tab, click on State Labor Department Form 940 Certification Contacts then follow instructions.

    3. Communicate with the state agencies on any other problems which arise.

      Note:

      In addition, the more complex or unusual items which must be coordinated with state agencies should be resolved by the SBSE campus' FUTA Coordinator.

    4. Notify the SBSE Headquarters FUTA Certification program staff of problems with the FUTA Certification Program. SBSE Headquarter's FUTA Certification program staff will contact the appropriate programming staff for resolution of these problems.

    5. Program Settings

    6. User Profiles

    7. Manage User Accounts

    8. FUTA Batching - Assign, Reassign, Unassign

    9. Reports - Monitor

    10. Disaster Areas

    11. Monitoring Workable Inventory

    12. Mass Requests (Letters, Printed Registers and Non-Printed Registers)

      Note:

      It is recommended keeping all "FUTA Mass Requests " for letters at or below a volume of 500 per each request because of the time it takes for generation. Multiple requests can be made as long as the generation completed successfully for each request. Example: A request of 2000 letters would be four requests of 500 each.

  2. As a Site Coordinator, you may give designated employees (Manager or Lead) specific Coordinator profiles to manage and to oversee Disaster Coordinator duties.

  3. Manager(s) will need a Coordinator profile to access reports that are designated for a Coordinator profile only. These reports are useful for monitoring employee inventory.

  4. The Site Coordinator/Coordinator responsibilities will be covered in the following sections.

1.4.23.1.6.1  (04-01-2010)
EDIT Option

  1. The Site Coordinator has the ability to edit, view, update, request, or batch on the FCP system using the Edit option. Figure 1.4.23-4

  2. Select one of the following options:

    1. Edit - -Function displaying a list of options to choose from.

    2. Program Variables - To change and /or update information specific to your site.

    3. User Profiles - Add User, Update Users, Delete Users.

    4. Disaster Areas - Update Disaster information.

    5. FUTA Batching - Assigning and Unassign batches.

    6. FUTA Mass Request - 4010C, 4011C and ZERO Certs.

    Figure 1.4.23-4

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.1.1  (04-01-2010)
Program Variables

  1. The Program Variables option will allow the Site Coordinator to change and /or update information specific to their site. Information for all sites will also be available to view.Figure@Exhibit 1.4.23-5

  2. To access the "Program Variables" screens:

    1. Log on to the "FCP" System. See IRM 4.19.9, FCP (FUTA Case Processing) Technical System Procedures for instructions on logging into the system.

    2. Click on Edit on the Menu Bar.

    3. Select and click on Program Variables.

    4. This will bring up the "Program Information (FUTA)" screen.

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

    1. Service Center Information

    2. Unit Information

    3. Releases Variables (FUTA) - This tab can only be updated by the System Administrator located at the Tennessee Computing Center (TCC). Any changes will be a Headquarters Directive.

    4. State Info (FUTA)

    Figure 1.4.23-5
    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.1.2  (04-01-2010)
Service Center Info

  1. The Site Coordinator at the site needs to ensure the information displayed in the Service Center Info tab is correct. Figure 1.4.23-6

  2. The "Service Center Info" screen displays:

    1. Site ID Number

    2. SC Code

    3. SC Abbreviation

    4. SC Name

    5. SC Address - (The most current and correct address.)

    6. SC City, ST, ZIP

    7. Apply

    8. Undo

    9. Close

      Note:

      Only fields shown in white can be updated.

    Figure 1.4.23-6

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  3. To update information:

    1. Highlight any of the fields shown in white and enter the change.

    2. If you determine that you do not want to make the changes, click on the Undo button and the information will not be saved.

    3. Once you have entered the information click on the Apply button to save the changes.

    4. To close the screen, click on the Close button.

1.4.23.1.6.1.3  (04-01-2010)
Unit Info

  1. The Site Coordinator will select the Unit Info tab when adding a new unit, deleting an existing unit or adding/deleting the Unit Type. Figure 1.4.23-7

    Note:

    Unit Info screen only displays the site information for the Coordinator accessing the tab.

    The "Unit Info" screen displays:

    1. New

    2. Delete

    3. Site

    4. Unit

    5. Apply

    6. Undo

    7. Close

    Figure 1.4.23-7

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  2. To add a New Unit :

    1. Click on the New button at the top of the screen. Figure 1.4.23-8

    2. The system will add a new site unit, identified by an "asterisk *" in the column next to the Site field.

    3. In the Unit box enter the new unit number.

    4. If you determine that you do not want to update the change(s), select Undo at the bottom of the screen.

    5. To update the information select Apply at the bottom of the screen.

    6. To close the screen, click on Close at the bottom of the screen.

    Note:

    Only fields shown in white can be updated.

    Figure 1.4.23-8

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  3. To Delete a Unit:

    1. Click on the Unit you want to delete. Figure 1.4.23-9

    2. Click on the Delete button and a confirm box will appear.

    3. If you click on Yes, it will delete the unit. If you choose No, it will cancel the delete request.

    4. To close the screen, click on the Close button.

    Figure 1.4.23-9
    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.1.4  (04-01-2010)
Release Variables (FUTA)

  1. The Release Variables (FUTA) screen is maintained by Headquarters. Updates can only be done by the System Administrator located at the Tennessee computing Center (TCC). Any changes will be a Headquarters Directive. Figure@Exhibit 1.4.23-10

  2. The Release Variables (FUTA) screen displays:

    1. Release Year

    2. Tol 4010C

    3. Tol 4011C

    4. Tax YR

    5. Close

  3. To view the information:

    1. Click on the "Release Variables (FUTA)" tab.

    2. To close the screen, click on the Close button.

    Figure 1.4.23-10
    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.1.5  (04-01-2010)
State Info (FUTA)

  1. The State Info option is used when Zero Certs are requested. The addresses within the table will be printed on the Zero Certifications and the Site Coordinator will send the certifications to the displayed address. This screen is for information only. Figure@Exhibit 1.4.23-11

  2. The Site Coordinator may receive information the state contact name and/or address has changed (this may be in the form of returned Zero Certification or phone calls from the current contact). The changed information will be sent to the FUTA Headquarters Analysts to verify, and notify the FUTA staff at WDC to update the State Information screen.

  3. The State Info screen will display:

    1. State - State Code

    2. Address 1 - First Name Line Contact Name

    3. Address 2 - Second Name Line

    4. Address 3 - Third Name Line.

    5. Address 4 - Fourth Name Line - Street address

    6. Address 5 - Fifth Name Line - City, State, ZIP Code

    7. Sort Order - Use the drop down window(s) to select the order that you want the listing to display.

    8. Close - Exit the screen

    Figure 1.4.23-11
    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.2  (04-01-2010)
User Profiles

  1. The Site Coordinator is able to Add, Delete, Update, Set User Active/Inactive, Unlock Users, Change Passwords, Grant DB Access, and Reset Passwords on the FCP system. Figure 1.4.23-12

  2. The User Profile screen can be used to determine:

    • If someone is a valid user of the system at your campus and if the user is in Active or Inactive Status. (Furloughed or Terminated)

    • Displays the Unit Number to which they are assigned.

    • Identifies the Profile that was granted.

  3. An online 5081 is required for the following processes:

    REQUEST REASON INITIATE Action COMPLETE Action
    Add New User New employee Manager Site Coordinator
    Delete User Left FUTA Program Manager Site Coordinator
    Set User Inactive Furlough Status Manager Site Coordinator
    Return User to duty Return to Duty Manager Site Coordinator
    Reset User Password Forgot Password Manager Site Coordinator

  4. Log on to the FCP system, from the menu bar click on Edit, select and click on User Profiles.

    1. The "User Profiles" screen displays:
      #1 Information on established FUTA users.
      #2 Change PW - Change Password button.
      #3 Set User INACTIVE - This process is used to place user into Inactive Status due to furlough or user has left the FUTA program for any reason.
      #4 Grant DB Access - This process is used to give New user and/or user returned to duty access to FCP and creates a temporary password.
      #5 Unlock User - This process is used to unlock a user after 3 attempts to logon into the FCP system within the same day have failed.
      #6 User name - This is the user login name that is created using the information input by the Site Coordinator.
      #7 Site - ID will be an auto fill-in field, displaying the site where the employee is located.
      #8 Unit - Displays the unit where a user is assigned. This field can be updated if user is assigned to a new unit.
      #9 TE # (User IDRS number).
      #10 First Name
      #11 MI (middle initial if the user doesn't have a middle initial use the letter X).
      #12 Last Name
      #13 Phone (User work phone).
      #14 Profiles Granted (A selection of profiles that gives the users specific duties that can be preformed on FCP).
      #15 New (Add a new user).
      #16 Delete (Delete a user).
      #17 Close (Close the screen).
      #18 Apply (Apply the update).

    Figure 1.4.23-12
    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.2.1  (06-01-2011)
Add New User

  1. The Site Coordinator is able to add new users to the FCP system. This process would be used for new hires for the FUTA program.

  2. Manager must submit a 5081 requesting to Add a user to FCP. Once you have received the 5081 you can continue the process of adding the user. Figure 1.4.23-13

  3. To add a New User, click on the "User Profiles" screen:

    Note:

    Only fields shown in white can be updated.

    1. Click on the New button in the lower left hand corner of the screen.

    2. The New Record screen will appear.

    3. Site box -This is an automatic fill-in field (site specific).

    4. Unit box - Use the pull down menu to select a unit.

    5. TE# - Employee's IDRS number.

    6. Login Name - The system will create the login name by using the first letter of the user's first name, the middle initial (if the user doesn't have a middle initial use the letter X) and the first four letters of the user's last name. This field will update when the Apply tab is clicked.

      Example:

      Mickey W. Mouse - mwmous17

    7. First Name - The first name of the user.

    8. Last Name - The last name of the user.

    9. Phone - The user work phone number.

    10. Profiles Granted - Click on the profile that is applicable to the users needs. Exhibit 1.4.23-2 Profile Descriptions

    11. You can use the Undo button, located in the lower right hand corner of the screen, if you make a mistake before you click Apply. After clicking the Apply button, you must delete the user to remove them from the system before attempting to add the user again.

    12. After you have entered all of the information click on the Apply button.

    Figure 1.4.23-13

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  4. Once the new user information has been applied:

    1. Click the Grant DB Access tab. Figure 1.4.23-14

    2. The system will create a User name. Copy and paste the User name into the 5081.

    3. The system will display the "New User mzmous17" message Password box with the new Temporary password. Copy and paste the temporary password to the 5081. Click on the OK box. Send the 5081 back to the requested user and explain the first time they sign on to FCP they will be prompted to change the temporary password.

    4. Click the Close button, to exit the User Profiles screen.

      Figure 1.4.23-14

      This image is too large to be displayed in the current screen. Please click the link to view the image.

  5. Once the user received the temporary password they will log into the FCP system using the temporary password. Figure 1.4.23-15

    1. The "FUTA Program" box will appear and the following message will display, "Your password has expired. Click OK to create a new one."

    2. The Change Password box will display.

    3. User - In the Change Password box the users name will display.

    4. Current (old) Password - User will input the temporary password (or current password if it has been compromised) used to log into FCP.

    5. New Password - User will input a new password using the password requirements displayed in the Change Password box. See step 7 for instructions on creating password.

    6. Confirmation - Re-enter the new password. The Confirm Password must match the New Password.

    7. Password Requirements - A standard password format will need to be an 8 character password and must consist of:
      At least one Uppercase Letter
      At least one Lowercase Letter
      At least one numerical digit
      One of the following special characters: ! # $ () * + , - / : ; < = >?
      Must be at least 8 characters with no spaces
      Cannot be the same as user name
      Cannot be the same as old password
      Passwords are case sensitive

    8. If the password does not meet the standard password format, the system will display an error message.

    9. OK - Click on the OK button and a box appears and displays the following message: "Password has been changed" . Click OK to confirm the password change.

    10. Cancel - User may select the Cancel button and the password will not be changed.

      Note:

      User must select the Cancel button before selecting OK in step 9.

      Figure 1.4.23-15

1.4.23.1.6.2.2  (04-01-2010)
Delete User

  1. The Site Coordinator is able to delete users from FCP using the User Profiles screen. This is a site specific process. This process is used if a user has left the Service or accepted a new job outside of FUTA. Figure 1.4.23-16

  2. Manager must submit a 5081 requesting to Delete the user from FCP. Once you have received the 5081 you can continue the process of deleting the user from FCP.

  3. Access the "User Profiles" screen:

    1. In the User Profiles screen locate the employee you want to delete using the Search String box. Type in the users first/last name or you can click on the Lastname field and the system will display the users by their last name. Click on the user to be deleted and the name will be highlighted.

    2. Click on the Delete button.

    3. The first Confirm box will appear with the following system message "All batches, cases, and other records assigned to this user will be reassigned to the site coordinator. This may take a while. Continue?" Select Yes to continue the delete process or No to cancel.

    4. A second Confirm box will appear with the following system message "Are you sure you want to delete user?" and will display the user you have selected to delete. Click on the Yes box and the user will be deleted from FCP.

    5. If No is selected, a third Confirm box will display, "Delete Aborted" select OK and the system will abort the delete process.

    6. Close the User Profile screen.

      Figure 1.4.23-16

      This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.2.3  (04-01-2010)
Set User Inactive/Set User Active

  1. The Site Coordinator is able to Set User Inactive from FCP using the User Profiles screen. This is a site specific process. This process is used if a user has been furloughed or on a detail outside of FUTA. Figure 1.4.23-17

  2. Manager must submit a 5081 requesting to Set User Inactive from the FCP. Once you have received the 5081 you can continue the process of setting the user inactive.

  3. Access the "User Profiles" screen:

    1. In the User Profiles screen locate the employee you want to set inactive using the Search String box. Type in the users first/last name or you can click on the Lastname field and the system will display the users by their last name. Click on the user to be deleted and the name will be highlighted.

    2. In the User Profiles screen click on the Set User INACTIVE button.

    3. A Confirm box will appear with the following system message "Any open batches assigned to <mmmous17> will be reassigned to the site coordinator. Are you sure you want to set this user inactive?" Select Yes to continue. If No is selected, the system will abort the set user inactive process.

    4. Once the Yes has been selected, FCP will set the user inactive which prevents the user from logging on to the FCP system and the Set user INACTIVE tab will not be highlighted. The Grant DB Access tab will now be highlighted.

    5. If the user attempts to logon to the FCP system before they are granted access, a "FUTA PROGRAM" box will appear and the following system message will display, "ORA-01017: invalid username/password; logon denied" .

    6. Close the User Profile screen.

      Figure 1.4.23-17

      This image is too large to be displayed in the current screen. Please click the link to view the image.

  4. A Manager must submit a 5081 requesting to Set User Active in FCP. Once you have received the 5081 you can continue the process of reactivating the user. Figure 1.4.23-18

  5. Access the "User Profiles" screen:

    1. In the User Profiles screen locate the employee you want to set active using the Search String box. Type in the users first/last name or you can click on the Lastname field and the system will display the users by their last name. Click on the user to be set active and the name will be highlighted.

    2. Click on the Grant DB Access button.

    3. The system will display the "New User mzmous17" message Password box with the new Temporary password. Copy and paste the temporary password to the 5081. Send the 5081 back to the requested user and explain that the first time the user signs on to FCP they will be prompted to change the temporary password.

    4. Click on the OK box and the Grant DB Access tab will not be highlighted. The Set user INACTIVE tab will now be highlighted.

    5. Click the Close button, to exit the User Profiles screen.

      Figure 1.4.23-18

      This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.2.4  (04-01-2010)
Update User Information and/or Profiles

  1. The Site Coordinator has the ability to update the following information on established FCP users:

    • Unit

    • TE #

    • First Name

    • MI - Middle Initial

    • Last Name

    • Phone

    • Profiles Granted

  2. Access the "User Profiles" screen. Figure 1.4.23-19

    1. In the User Profiles screen locate the employee you want to update using the Search String box. Type in the users first/last name or you can click on the Lastname field and the system will display the users by their last name. Click on the user to be updated and the name will be highlighted.

    2. Unit - If a user moves to a different unit within the site you can use the drop down window and select the new unit.

    3. TE # - This is an IDRS number so if it changes or is not correct this can be updated.

    4. Username - Once the TE has been added to the FCP system and the username created, it will not change when a correction is made to the TEs first, middle initial or last name. If a TEs name does change and they request to have their login name match their corrected name, Delete User from FCP and add them as a New User.

    5. First Name - Change to users first name.

    6. MI - Change to users middle initial.

    7. Last Name -Change to users last name.

    8. Phone - Change to users phone number.

    9. Profiles Granted - Only the Site Coordinator can change a profile. To request a profile change, the manager must provide in writing (e-mail) to the Site Coordinator the Username, First Name and Last Name of the user to be updated and also the profile change that is being requested.

    10. Apply - After all of the changes have been input select the Apply button to update the information.

      Note:

      Insure that the information is correct before you click the Apply button. If you have updated the incorrect information, you must follow the steps again to correct the error.

    11. Close - When you have finished updating the user information click the Close button to exit the User Profiles screen.

    Figure 1.4.23-19

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.2.5  (04-01-2010)
Change Password

  1. The Site coordinator can grant a temporary password when a user has forgotten their password.

    Note:

    A user should change their password whenever they feel it has been compromised.

  2. If a user has forgotten their password, the manager must input a 5081 to request a Password Reset. Once the Site Coordinator receives the 5081, continue the process of resetting the password. Select and click on User Profiles from the Edit tab.

    1. In the "User Profiles" screen locate the employee that requested a password reset using the Search String box. Type in the users first/last name or you can click on the Lastname field and the system will display the users by their last name. Click on the user and the name will be highlighted. Figure 1.4.23-12

    2. Click on Change PW button from the User Profile screen. Figure 1.4.23-20

    3. The Change Password box will display.

    4. The Username will display.

    5. The site coordinator will input their password in the Admin Password field. Hit Enter.

    6. The Password reset box will appear and display the message "Password has been set to: XXXXXX2#." Copy and paste the temporary password to the 5081 and send the 5081 back to the requested user.

    7. Click the OK button. The user password has been changed.

    8. Select the Close tab to close the User Profile screen.

    Figure 1.4.23-20

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.2.6  (04-01-2010)
Unlock User

  1. If the user has three failed attempts within the same day to log into the FCP system, the user account will automatically lock preventing further attempts to log on.

  2. The user will notify their manager of the problem. The manager will then notify the Site Coordinator and provide the name and Username to unlock the user.

  3. Access the "User Profiles" screen:

    1. In the User Profiles screen locate the employee you want to unlock using the Search String box. Type in the users first/last name or you can click on the Lastname field and the system will display the users by their last name. Click on the user to be updated and the name will be highlighted.

    2. Click on the Unlock User button. Figure 1.4.23-21

    3. The Information message box appears and displays the following message, "XXXXXX17 has been unlocked," click on the OK button to unlock the user. Notify the manager the user has been unlocked.

    4. Close - When you have finished updating the user information, click the Close button to exit the User Profiles screen.

      Figure 1.4.23-21

      This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.3  (04-01-2010)
FUTA Batching

  1. FUTA Coordinator is responsible for batching work from the FUTA Batching screen to specific TEs.

  2. To access the FUTA Batching option:

    • Select Edit from the main menu bar

    • Highlight FUTA Batching

    • Click on Assignment

  3. Once the "FUTA Batching" option is selected a Warning will display: "The batch assignment process can have a severe affect on user process times and should only be run outside of peak system usage hours" . Click the OK button on the Warning screen. Figure@Exhibit 1.4.23-22

    Figure 1.4.23-22

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  4. The FUTA Assign Batch Screen appears.Figure 1.4.23-23

    1. ASSIGN - Assigns a batch and each case within to a TE.

    2. REASSIGN - Reassigns a batch and each case assigned within from one TE to another TE. This process may be used if TE is in furlough status, or on extended leave.

    3. UNASSIGN -Unassigns a batch and each case assigned within back to the batch inventory.

    4. Query Unassigned Batches -The screen displays the number of batches available for each batch type.

    5. Unassigned Batches - The screen displays batches that are not assigned to a user.

    6. Assigned Inventory - The screen displays Tax Examiners ID and number of batches assigned.

    7. Current Unassigned - Displays the number of batches not assigned to TEs.

    8. Amount To Assign - Site Coordinator designates the number of batches to assign to a TE.

    9. Remaining Unassigned - When batches have been assigned to TE(s) this field displays the remaining unassigned batches.

    10. Assign Batches - Assigns the requested batch(es) to a TE.

    11. Close - Closes the screen.

      Figure 1.4.23-23

      This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.3.1  (04-01-2010)
Assign Batch(es)

  1. Site Coordinators responsibility is to assign a batch(es) and each case within that batch to a TE. Figure 1.4.23-24

    Note:

    The maximum number of batches that can be assigned to a TE is 50.

  2. To assign work to a TE:

    1. Click the ASSIGN tab.

    2. Click on the Query Unassigned Batches button. This brings up the Unassigned Batches screen. It shows the Release year of the FUTA batch inventory, Batch type, the # of Batches(es) available. It also displays the Assigned Inventory screen, the Tax Examiner ID and the batch inventory of a user.

    3. Highlight the Batch Type to assign from the "Unassigned Batches" column.

    4. Highlight the TE you want to assign batches to from the "Assigned Inventory" column.

    5. "Current Unassigned" field displays the number of batches in the selected Batch type.

    6. Click in the "Amount to Assign" box and enter the number of batches to assign.

    7. The "Remaining Unassigned" field will display the remaining Unassigned batches in the selected Batch type.

    8. Click the Assign Batch button at the bottom of the screen.

    9. Close the screen.

    Figure 1.4.23-24
    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.3.2  (04-01-2010)
Reassign Batch

  1. The Site Coordinator has the responsibility to reassign batch(es) and each case assigned within that batch to another TE. Figure 1.4.23-25

  2. To reassign work from one user to another:

    1. Click the REASSIGN tab.

    2. Highlight the Tax Examiner the batch is currently assigned to from the "Select Tax Examiner" column.

    3. Highlight the Batch Number in the "Batch Inventory" column that is currently assigned to the selected Tax Examiner.

    4. Highlight the Tax Examiner in the "Assigned Inventory" column who will receive the reassigned batch.

    5. Click Reassign Batch button to accept.

    6. Click the Cancel button to delete the action before reassigning the batch.

    7. Close the screen.

    Figure 1.4.23-25
    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.3.3  (04-01-2010)
Unassign Batch

  1. This process will unassign a batch and each case assigned within that batch from the selected tax examiner back to the batch inventory. Figure 1.4.23-26

    Note:

    Batches can only be unassigned, if correspondence has not been issued on any case within the batch.

  2. To unassign batches:

    1. Click the UNASSIGN tab.

    2. Highlight in the "Select Tax Examiner" column the tax examiner which the batch is currently assigned to.

    3. Highlight the Batch Number in the "Batch Inventory" column that is currently assigned to the selected Tax Examiner.

    4. Click the Unassign Batch button to accept. The system will unassign the batch and move it back to batch inventory.

    5. Click the Cancel button to leave the Unassign screen before unassigning the batch.

    Figure 1.4.23-26
    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.4  (04-01-2010)
Inventory Management - Site Coordinator/Coordinator/Manager

  1. FUTA Site Coordinator is responsible for monitoring the inventory that is Downloaded into the FCP system. The Site coordinator will identify the priority of work and the order in which it will be assigned.

  2. The following table identifies the work and its priority:

    Priority   System Action Reports /Listing Site Coordinator Exceptions
    #1 STAT Auto Batched by the System   Assigns batches to TE STAT_C must be worked due to Statute of Limitation, do not hold.
    #2 DUP DLN/EIN   Print the Duplicate DLN and Duplicate EIN Listings Designate TE(s) to work the listings  
    #3 Zero Cert Site Coord. Mass request Print Register. Print the report and send printed registers to the designated states and wait for the response from the states. Mass Request Printed Registers select ZERO option order by State. ZERO Certs for California need to be printed and mailed as soon as possible. State account numbers will need to be input before CAUE process can begin.
    #4 6020b Auto Batched by the System   Assign batches to TE(s) to work 6020_C will not be worked until CAUE has been requested.
    #5 PARS Site Coord. Mass request Non-Printed Registers PARS. System batches after request   Coordinator assigns batches to TE to be worked. PARS_C will not be worked until CAUE has been requested.
    #6 *4010 Letters After steps 1-4 are completed begin the Mass Request by State     Complete the generation of the CAUE process before mass generation of 4010C request
    #7 *4011 Letters After steps 1-4 are completed begin the Mass Request by State     Complete the generation of the CAUE process before mass generation of 4011C request
    #8 CAUE   Print the Unity of Enterprise report and give to a TE(s) for resolution.   Complete the Priority steps 1-3 before the CAUE process.

    Caution:

    Any Batch Type with _C must not be worked until the generation of CAUE.

1.4.23.1.6.4.1  (04-01-2010)
Statute Verification

  1. The download will contain cases which have two statute situations that must be addressed. Cases where the statute date expires within 120 days will be worked on a priority basis.

  2. FCP will auto batch Statute cases at the time of the download and the Site coordinator will assign the cases to TE's to work.Figure 1.4.23-24 for instructions on assigning batches.

1.4.23.1.6.4.2  (04-01-2010)
DUP DLN

  1. Some cases in the FUTA Download will reflect Duplicate Document Locator Numbers (DLNs). TEs will compare the FCP screens, and consolidate all necessary information onto one case and close the other. The open discrepancy can then be worked following normal procedures. Additional research must be performed if tax years or entities are not the same.

  2. Print the Duplicate DLN report and give to an identified TE to work the DUP DLN issue. IRM 1.4.23 FUTA Manager/Coordinator Guide for instructions on accessing FUTA reports.

1.4.23.1.6.4.3  (04-01-2010)
DUP EIN

  1. Some cases in the FUTA Download will reflect Duplicate Employer Identification Numbers (EINs). TEs will compare the FCP screens, and consolidate all necessary information onto one case and close the other. The open discrepancy can then be worked following normal procedures. Additional research must be performed if tax years or entities are not the same.

  2. Print the Duplicate EIN report and give to an identified TE to work the DUP EIN issue. IRM 1.4.23 IRM 1.4.23.1.5.2 FUTA Manager/Coordinator Guide for instructions on accessing FUTA reports.

1.4.23.1.6.4.4  (04-01-2010)
Zero Certification

  1. Zero Certifications are cases where the records were not certified by the states because there was not a match on the EIN, or no state wages and/or payments were made to the state. Figure 1.4.23-24

  2. To request Zero Certs after the Zero Certification process has been completed for CAUE:

    1. Select Edit in menu bar.

    2. In the drop down window select FUTA Mass Request option.

    3. Select Printed Registers, the Printed Registers box appears and displays four options, select the ZERO option.

    4. In the "Criteria" field click on the State drop down menu and begin to order Zero Certs by State and volume.

    5. After a state has been selected, click on All records meeting above criteria in the "Maximum Requested" field.

    6. Click on Generate Request button to generate the registers.

    7. A confirm box will appear and display the message:
      Request_Type=Printed Registers,
      Register_Type=ZERO
      State=AK
      Max_Requested=ALL
      Generate this request now?
      Select the Yes box to generate the registers. If No is selected, the request will be cancelled.

  3. Follow the instructions in (2) until all ZERO Certs have been requested by State.

    Note:

    California Zero Certification Registers need to be ordered, printed and shipped to the state agency as soon as possible.

  4. The ZERO Cert cases will be assigned automatically to the FUTA Site Coordinator.

  5. Print the "Order Register Report - Zero" . Separate the reports (registers) by state along with the corresponding state cover sheet and ship or mail them to the State Agency. See IRM 1.4.23.5, FUTA Manager/Coordinator Guide for instructions on accessing FUTA reports.

    Note:

    Notify the state agencies if there is an unusual amount of Zero Registers to be certified.

  6. Monitor the receipts as they are returned to ensure all of the re-certifications have been received.

  7. Assign the re-certifications to designated TE(s) to input the information into FCP. TE(s) will work the re-certifications following the procedures in IRM 4.19.5,Certification of State FUTA Credits.

    Note:

    ZERO Certs returned from California will be assigned to a designated individual to input ONLY the State Account Numbers. Once that has been completed, the CAUE process can begin. (CAUE Registers, and PARS_Cs, can be ordered and Mass Letter requests can begin.)

    .

    Figure 1.4.23-27

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.4.5  (04-01-2010)
Potential Adjustment Registers (PARS)

  1. PARs require case review prior to letter issuance. These are cases/records that could not pass Enterprise Computing Center at Martinsburg's (ECC-MTB) calculation programs due to the rate indicator provided by the state or a freeze code posted to the Master File. The campus FCP System cannot automatically determine the tax or credit due on these cases.

  2. PARS cases are records not printed as registers. Site Coordinator will Mass request Non-Printed Registers PARS.

  3. Once the PARS are requested, the FCP system will automatically batch the cases. The TE(s) will be assigned the batches and will be worked following the procedures in IRM 4.19.5.4.6(12),Certification of State FUTA Credits.

    Note:

    PARS_C batches will not be worked until CAUE Register request has been completed. The UE Indicator will update to 9 identifying UE records. Then the PARS_C registers can be worked.

  4. To request PARS :

    1. Select Edit in menu bar. In the drop down window select FUTA Mass Request option. Figure 1.4.23-28

    2. Select Non-Printed Registers and the Printed Registers box appears and displays four options, select the PARS option.

    3. In the "Criteria" section the State field select <ALL>. Exclude California Cases box should not be selected.

    4. In the "Maximum Requested" box select the ALL records meeting above criteria option.

    5. Click on Generate Request button to generate the PARS.

    6. A Confirm box will appear and display the message:
      Request_Type=Non-Printed Registers,
      Register_Type=PARS
      State=ALL
      Exclude California Cases=Y (unless CA Registers are being requested)
      Max_Requested=ALL
      Generate this request now?
      Select the Yes box to generate the request. If No is selected, request is cancelled.

  5. Once the request has been generated the FCP system will auto batch PARS. Site Coordinator will assign the batches to the TE(s).

    Note:

    PAR_C will not be worked until CAUE has been requested.

    Figure 1.4.23-28

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.4.6  (04-01-2013)
Mass generation of 4010C and 4011C Letters

  1. Once STAT, DUP DLN/EIN, ZERO Cert and CAUE are completed, the mass generation of the 4010C (Proposed Increase to Tax) and 4011C (Proposed Decrease to Tax) can begin to be generated. The site will provide a schedule for the mass generation of the 4010C and 4011C . It should have the number of letters to be mailed weekly. If the schedule is followed, the site will be able to meet the Program Completion Dates (PCD) that were provided. See IRM 1.4.23.2.4, FUTA Manager/Coordinator Guide for information on PCDs

  2. To request Mass Generation of 4010C and 4011C Letters:

    1. Select Edit in menu bar. In the drop down window select FUTA Mass Request option. Figure 1.4.23-29

    2. Select 4010C/4011C in the "Request Type" field.

    3. In the "Criteria" field click on the State drop down menu and begin to order letters by State.

    4. In the "Maximum Requested" field the Limit request to only 0 records option will be marked. Input the number of letters (from the schedule provided) in the records field.

      Note:

      Limiting the request to a maximum of 500 letters. See IRM 1.4.23.2.5(1)l),

    5. Click on Generate Request button to generate the Letters.

    6. A Confirm box will appear and display the message:
      Request_Type=4010C or 4011C
      State=AK
      Statute_Date=10/9/2009
      Max_Requested=500
      Generate this request now?
      Select the Yes box to generate the request. If No is selected, request is cancelled.

      Note:

      Volume of Mass Generated Letters and Manual Input letter volumes need to be monitored weekly to prepare for the Replies and No Replies that can be expected.

  3. Following the above process ordering by State until all letters have been generated. This is a daily process.

    Figure 1.4.23-29

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.6.4.7  (04-01-2010)
California Unity of Enterprise (CAUE) Registers

  1. The State of California has a unique situation when matching our FUTA Identification Tape with employer account records. They have a system of assigning ONE state number to all businesses owned by that individual. This is called "Unity of Enterprise" . The IRS assigns EINs to business entity types (sole proprietor, corporation, etc.) and not individuals. Each entity type has its own Federal Employer Identification Number (FEIN). Use the following procedures when processing Unity of Enterprise cases.

  2. Once the STAT, DUP DLN/EIN and Zero Cert (with the exception of California Zero Certs, until all the State Account Numbers have been input) are completed the Site Coordinator can begin generation of the CAUE records.

  3. To generate CAUE Registers:

    1. Select Edit in menu bar. In the drop down window select FUTA Mass Request option. Figure 1.4.23-30

    2. Select Printed Registers, the Printed Registers box appears and displays four options, select the CAUE option. The system automatically inputs CA in the State field.

    3. Click on Generate Request button to generate the CAUE registers.

    4. A confirm box will appear and display the message:
      Request_Type=Printed Registers
      Register_Type=CAUE
      State=CA
      Max_Requested=ALL
      Generate this request now?
      Select the Yes box to generate the CAUE. If No is selected, request is canceled.

  4. Print the "Unity of Enterprise" report (Registers) and give to a TE(s) for resolution. See IRM 4.19.5,Certification of State FUTA Credits.

    Note:

    All _C batches will be able to be worked once CAUE has been generated.

    Figure 1.4.23-30

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.7  (06-01-2011)
Miscellaneous Coordinator Roles

  1. The campus may designate specific employees to perform the following roles:

    1. Disaster Coordinator

    2. Form 3870 Coordinator

    3. Statute Coordinator

    4. Training Coordinator

1.4.23.1.7.1  (10-01-2012)
Disaster Coordinator

  1. The Disaster Areas screen provides information on active disasters for specific states and/or ZIP Codes. It enables the user to view and to sort information on active and inactive Disaster Areas. This information is used to determine whether or not a case can be updated.

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

  3. When 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 FCP system.

    Note:

    Access the FEMA website for Disaster information:
    http://www.fema.gov/news/disasters.fema

  4. The entering and the updating of Disaster Area Information is done by specific FUTA Disaster Coordinators who have been assigned by Headquarters. Viewing and searching of Disaster Area Information is accessible to all Coordinators.

  5. To access the Disaster Areas option select Edit in the main menu bar then select Disaster Areas Figure 1.4.23-4 The Disaster Areas screen allows the user to view both Active and Inactive Disaster Areas. See Figure 1.4.23-28

  6. The screen will display the following fields:

    1. Disaster Status - This field is a Filter(s) option. Click on the drop down arrow and select the Disaster Type - Active Disasters or Inactive Disasters. You may also broaden the search by using the Input Date and/or Disaster Type.

    2. Input Date - This field is a Filter(s) option. Click on the drop down arrow and select the approximate time frame that the Disasters was input to FUTA. The options are: Today, Yesterday, Last Week, 2 Weeks Ago, Last Month, 2 Months Ago, 3 Months Ago or Longer. This will display all information that was input with the time frame selected.

    3. Disaster Type - This field is a Filter(s) option. Click on the drop down arrow and select the type of Disaster that was input on the FUTA system. The options are: Earthquake, Fire, Hurricane, Terrorist, Tornado or Water. This will display all information of the Disaster Type that was selected.

    4. Disaster Type - This field displays the disaster type(s) that was selected. If you selected a specific Disaster type that type will display. If you selected <None> in the Disaster Type field all Disaster types will display. This field can be sorted by Disaster Type by clicking on the Disaster Type box.

    5. State -This field show all States where a disaster has occurred and have been input to FUTA. This field can be sorted by State by clicking on the State box.

    6. ZIP Code - This field displays all ZIP Codes where a disaster has occurred and have been input to FUTA. This field can be sorted by ZIP Code by clicking on the ZIP Code box.

    7. Effective - This field displays the date that the Disaster became effective. The date will be found on the FEMA website. This field can be sorted by Effective date by clicking on the Effective box.

    8. Expires - This field displays the date that the Disaster expires. The date will be found on the FEMA website. This field can be sorted by Expires date by clicking on the Expires box.

    9. User - This field identifies the Disaster Coordinator who input the Disaster information into FCP. This field can be sorted by User name.

    10. Created - This field displays the date(s) that the Disaster was input to FCP. This field can be sorted by created date.

    11. New - This box is selected when the Disaster Coordinator is adding a New Disaster.

    12. Delete - This box is selected when the Disaster Coordinator determines that a Disaster was added in error.

    13. View Record - This box is selected when the Disaster Coordinator needs to edit the disaster information on a specific entry.

    14. Close - To close the Disaster Area Search.

    Figure 1.4.23-31

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.7.1.1  (10-01-2012)
Add New Disaster

  1. When new disasters occur, the information can be found on the FEMA website. The website should be accessed daily to ensure that all new information is added immediately.

  2. To enter New Disaster Area information on the Disaster Areas screen:
    The following fields will display:

    1. Select the New button to bring up the New Disaster Area screen. Figure 1.4.23-29

    2. Click Disaster Type down arrow and highlight the Disaster Type.

    3. Click Effective Date down arrow and a calendar displays. Use the arrows at the top of the calender to locate the month of the Effective Date. Select the appropriate day of the month.

    4. Click Expiration Date down arrow and a calendar displays. Use the arrows at the top of the calender to locate the month of the Expiration Date. Select the appropriate day of the month.

    5. State - Click on the State down arrow and the State Abbreviations will display. Highlight and click on the appropriate state abbreviation.

      Note:

      This is not a required field.

    6. Entry Type - This field gives the option to update the Disaster information for the Entire State, for a single ZIP Code or a ZIP Code Range.

    7. ZIP Code - If you choose to update a ZIP Code, you will enter that ZIP Code in the box. If you selected ZIP Code Range the ZIP Code box will display 2 ZIP Code fields, "Beginning ZIP Code" and "Ending ZIP Code" , enter the ZIP Code range. If you select Entire State, every ZIP Code in the selected State will be on the Disaster screen.

    8. Add Disaster(s) - Once all of the Disaster information has been entered into the screen click on the Add Disaster(s) button. This will bring up the Information screen. A message will display "1 disaster record(s) added" click on the OK button to confirm the information.

    9. Close - Click on the Close button to exit the screen.

    Figure 1.4.23-32
    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.7.1.2  (10-01-2012)
Delete Disaster Area Information

  1. If Disaster information was entered incorrectly you may delete the record that you created. Figure 1.4.23-30

  2. To delete a Disaster Area's record:

    1. Highlight the "Disaster Record"

    2. Select the Delete button

    3. After selecting the Delete button, this will bring up a Confirm box. The message will display, "Are you sure you want to delete this record?" Select either Yes to confirm that the information is to be deleted or No and the information will not be removed.

      Caution:

      Once Disaster Area information is deleted, it CANNOT be restored. Be sure the correct disaster is being deleted before clicking on the Yes Button.

    4. Once you have deleted the Disaster information, select Close to exit the screen.

    Figure 1.4.23-33

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.7.1.3  (10-01-2012)
Edit Disaster Information

  1. You may receive information that the Expiration Date on a Disaster has changed or the ZIP Code range has been extended. Figure 1.4.23-34

  2. The "Disaster Areas" screen allows you to edit the disaster information by:

    • Disaster Type

    • Effective Date

    • Expiration Date

    • ZIP Code

  3. To edit Disaster information access the "Disaster Areas" screen:

    1. Select View Record option

    2. Select the Disaster Area Record you want to edit.

    3. Click on the View Record option. This brings up the Edit Disaster screen.

    4. Click on the down arrows to edit "Disaster Type" , "Effective Date" or "Expiration Date" .

    5. Enter the correct "ZIP Code" if necessary.

    6. Select the Apply button to update the new information.

    7. Select Cancel if you do not want to update the information.

    Figure 1.4.23-34

    This image is too large to be displayed in the current screen. Please click the link to view the image.

1.4.23.1.7.2  (10-01-2012)
Form 3870 Coordinator

  1. When a case is being worked by the field, the revenue officer will submit a Form 3870,Request for Adjustment, to request an adjustment or abatement of the FUTA assessment. These requests will either be paper, FAX, or to a secure email box. The clerk or designated official will retrieve the new electronic Form 3870 daily. These cases will be controlled on IDRS using the Category Code "3870" . The IAT CAWR/FUTA Batcher Tool has also been updated with this Category Code. These cases must be worked within 45 days of receipt into the department on a first-in-first-out basis while workload permits.

  2. Points of Contact (POCs) were established at each campus to provide assistance for field ROs and/or managers. The POCs are expected to assist the ROs with procedural issues and routing of the cases to the appropriate campuses. POCs can be found on the CAWR/FUTA web site _http://wc.web.irs.gov/CAWR-SSA/Revenue%20Officer%20Contacts.htm

1.4.23.1.7.3  (10-01-2012)
Statute of Limitations - Manager/Statute Coordinator Responsibilities

  1. 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 (TOD), instructions to follow for last minute statutes discovered and the local routing procedures to the statute unit or RACS (depending on the 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.

  2. 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.

  3. 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.

    Note:

    FUTA statute search begins November 3rd.

  4. No case is to be transshipped to a different POD if it is within 90 days of statute expiration.

  5. 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.

  6. Use the following Forms and Procedures for Statute Searches:

    1. Form 11122, "Employee's Statute Certification" : Campuses must have all employees complete Form 11122 taking responsibility and documenting the bi-weekly statute searches beginning 90 days prior to the statute expiration date. These searches are to be increased to weekly searches 30 days prior to the statute expiration date. During the final week prior to the statute expiration date, searches increase to daily. Each search performed must be documented.

    2. Form 11122A, "Manager's Statute Certification" : Campuses must have two levels of management complete Form 11122A taking responsibility and documenting the bi-weekly statute searches beginning 90 days prior to the statute expiration date. These searches are to be increased to weekly searches 30 days prior to the statute expiration date. During the final week prior to the statute expiration date, increase the searches to daily. Each search performed must be documented.

    3. The Operation Manager is to ensure Form 11122 and Form 11122A are completed and maintained in the employees/managers Unofficial Personnel Folder drop file for three years. After three years, dispose of forms using classified waste procedures.

  7. Utilizing Form 6759,"Request Taxpayer Data" management must request running a monthly IDRS utility run for the FUTA 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. Form 6759, requests an output file showing the following information:

    • TIN

    • MFT

    • Tax Period

    • ASED Date

    • DLN of Pending Adjustment Transaction

    • Dollar Amount of Transaction

    This report is used to identify FUTA adjustments input to statute imminent accounts and will eventually become unpostables. Accounts identified must have quick assessments input to protect the statute.

    Note:

    During dead cycles in January, this output file will not be available.

1.4.23.1.7.3.1  (10-01-2012)
Confirmation Receipt of FAX Prompt Assessments - Statute Coordinator

  1. Confirmation must be made and documentation saved on all Form(s) 3210, "Document Transmittal," faxed to accounting for "Prompt Assessments" .

    1. Ensure an electronic receipt is requested on all faxes sent to accounting.

    2. Save a copy of the FAX confirmation sheet along with the dated Form 3210.

  2. The signed Form 3210 should be sent back from accounting notated with the DLN of the prompt assessment.

    1. Attach a copy of the confirmed fax to the signed Form 3210 with the DLN of the adjustment(s).

  3. If you do not receive confirmation, you must follow up with accounting to ensure it was received by:

    1. Calling the appropriate accounting site to confirm receipt of the Prompt Assessment forms that need to be made before the ASED expires.

    2. Securing confirmation from the appropriate Accounting Unit for all Prompt Assessments faxed to that office by requesting they fax you the signed Form 3210 with DLNs.

    3. Notating on the Form 3210 the date, time of call and who is confirming the receipt of the faxed Prompt Assessment next to each TIN on the Form 3210.

      Note:

      For multiple TINs listed on one Form 3210, ensure each Prompt Assessment case has attached a copy of the Form 3210 with notations and a confirmation sheet.

  4. Depending on the ASED Expiration date, confirmation calls should be made:

    1. immediately after faxing

    2. within 12 hours

    3. within 24 hours

    4. no longer than 48 hours after faxing

      Note:

      If the Prompt Assessment is faxed on April 15, ensure when the call for verification receipt is made, and there is enough time to re-fax documents if the Accounting Unit did not receive them.

  5. FUTA Manager, Technical Advisor or Designated FUTA Employee will serve as backups in the event the Statute Coordinator is unavailable to make confirmation calls.

1.4.23.1.7.4  (10-01-2012)
Large Corporation/Large Dollar Screening- Local Large Corporation Coordinator Instructions

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

  2. For valid cases take the following action:

    1. See the LCTU state mapping list to determine which LCTU needs to be contacted. IRM 21.7.1.4.11(6)

    2. FAX the FCP MONEY AMOUNT screen to the appropriate LCTU contact. See for the LCTU contact listing. http://serp.enterprise.irs.gov/databases/who-where.dr/largecorp.dr/ large_corp_contacts.htm

    3. Update the Large Corporation Referral Tracking listing notating all actions taken.

  3. The LCTU has 10 business days to supply any additional information.

    Note:

    If LCTU provides information after the correspondence has been issued, see IRM 4.19.5.4.8 Processing Replies

    If ... Then ...
    The information supplied by LCTU results in either a full or partial resolution to the discrepancy. Direct the tax examiner to process the information provided by LCTU and take the appropriate action.
    The information supplied by LCTU does not result in a full or partial resolution OR LCTU does not provide any additional information within the 10 business days. Direct the tax examiner to issue the appropriate correspondence.
  4. Review the case to ensure that contact with the Large Corporation Technical Unit (LCTU) is needed.

    Reminder:

    When there is a 10 million dollar assessment, send copies of the case using Form 3210 Document Transmittal, to the CFO in Kansas City, MO. See IRM 4.19.5.4.7.6 Large Dollar Cases.

1.4.23.1.7.5  (10-01-2012)
Training Coordinator

  1. This person will be responsible to ensure training is administered annually to all employees. New hires will received Basic Training and all other employees will receive CPE training. The duties of the Training Coordinator are listed below:

    • Reserve Training Rooms

    • Order supplies for students and instructors

    • Supply Forms needed for ELMS credit

    • Solicit Operation for Subject Matter Experts (SMES)

    • Prepare training plans for students and instructors

    • Monitor/Evaluate Training

    • Resources

  2. Reserve Training Rooms: Reserve training rooms sufficient for delivering FUTA training. Reserve the rooms far enough in advance to ensure they are available for your September training. These Computer Based Training rooms need to have CAP, IATS, IDRS and ORS (for the overhead) to be able to explain the different systems and use them throughout the class. Ensure you prepare for employees with disabilities accordingly.

  3. Order supplies for students and instructors: Students will need paper, pens, highlighters, tabs and course training material.

  4. Supply Forms needed for ELMS credit: Ensure the following forms are available for class startup: Form 12466 Integrated Training Evaluation and Measurement Serves (Classroom), Form 12464 Integrated Training Evaluation and Measurement Serves (Classroom CBT), Form 10268 Training Registration Record, and Form 6554 Name Tent. These forms are to be brought to the CMLC staff upon completion of the class.

  5. Solicit Operation for SMES Contact the Operation for employees having received CIT training and are most qualified to instruct.

  6. Assist with the preparation of training plans for students and instructors Assist with the development of course material, handouts, disclosure. Review nature of changes listing in the most current IRM available to include in the course material. Discuss with the instructors the delivery method you will be using and what phases of the program will be covered.

  7. Monitor/Evaluate Training: Supply the manager/instructors with OJI and OJT Guidelines. Ensure guidelines are being followed and progress can be tracked for individual employees.

  8. Training Resources: Prepare a report for submission to your Operation detailing the number of hours used at the end of the classes. Participate in the completion of the Operation’s Training Work Plan.

1.4.23.1.7.6  (10-01-2012)
Identifying Trends - Site Coordinator

  1. Whenever a "trend" seems to be emerging for a specific type of taxpayer and/or their Payer Agent, POA (Power of Attorney) or Reporting Agent Authorization (RAA), TE's will compile documentation to show the "trend" and give the information to the Site Coordinator.

  2. The Site Coordinator needs to verify the information and inform the Headquarters FUTA analyst of the trend and forward the documentation to the Headquarter staff.

1.4.23.1.7.7  (10-01-2012)
Policy Statement P-6-12 Site Coordinator/Managers

  1. Tax examiners will conform to Policy Statement P-6-12 requirements by responding to the taxpayer within 30 days of the received date for each piece of taxpayer correspondence. Policy Statement P-6-12 requires an interim letter (2645C or 2644C) to be issued if unable to close the taxpayer's response within 30 days. FUTA automatically issues a 2645C letter as it batches all open replies if the case reaches 25 days old as long as the IAT CAWR/FUTA Batcher Tool is used to streamline the clerical process.

1.4.23.1.7.8  (10-01-2012)
Discovered Remittances

  1. If remittances are found in the Operation the manager will immediately record the remittances daily on Form 4287, Record of Discovered Remittances log. Route documents with the payment attached per local Campus procedures.

    Note:

    Form 4287 is used by all service center employees (except mail operations unit employees) to list all remittances discovered after the mail opening operation. Form 4287 is prepared in triplicate with the original and one copy transmitting the remittances to the Clearing and Deposit unit and the third copy retained by the discoverer of the remittance.

1.4.23.1.8  (10-01-2012)
Taxpayer Advocate Service (TAS)

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

  2. The goals of the TAS are to protect individual and business taxpayers' right and to reduce taxpayer burden. Refer to IRM part 13, Taxpayer Advocate Service, for more TAS information.

1.4.23.1.8.1  (04-01-2010)
TAS Coordinator Responsibilities

  1. Initial Operations Assistance Request (OARS), requests are assigned to the TAS Coordinator and placed in a designated ATAO in box.

  2. Log all requests to an Excel tracking document notating EIN, Program, Tax Year, Date Received, Remarks, and TE assigned.

  3. Daily review OARS received for attachments that would be applicable to resolve the discrepancy i.e., Form 940B, Form 940C or tax returns submitted, etc. If they are asking for an abatement of a FTD penalty, or FUTA adjustment, and the documentation received had no bearing to reconsider, notify TAS of the documents needed, suspense for three days, if documents are not received, then reject back to TAS and close the case and update the Excel tracking log.

  4. As TAS Coordinator you may work a large portion of these type of cases, if the volume becomes too great, the cases be assigned out to tax examiners based upon their program skills.

    Note:

    Have the tax examiner re-assign the case to themselves on IDRS, take the necessary action requested, fax the OARS back to TAS, provide a copy of the OARS to the Coordinator to update the Excel tracking log with the date and action taken.

  5. When TAS has requested expedite processing, the SBSE Coordinator will acknowledge receipt of the OAR to the designated TAS Liaison via Form 3210,"Document Transmittal," secure messaging e-mail, facsimile or by telephone, within one (1) workday of receipt of the OAR. The TAS coordinator will provide his or her relief/no relief decision within three (3) workdays by telephone, facsimile, secure messaging e-mail, or hand delivery to the TAS employee. Telephone responses are acceptable if followed up, within the time agreed upon, and with the necessary documentation.

  6. Update the Excel tracking log with all actions taken to the TAS case and ensure OARS assigned to tax examiners are closed within the negotiated completion date.

  7. See IRM 13.1.7.4, Same-Day Resolutions by Operations, for criteria when the case can't be resolved on the "same day" .

    Note:

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

  8. Do not refer cases to TAS unless they meet the TAS criteria and taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

  9. 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.

1.4.23.1.9  (10-01-2012)
Workload Reviews

  1. Managers are required to perform a minimum of two workload reviews per quarter for each employee. See IRM 1.4.17.2.3,Compliance Mandatory Reviews.

  2. Tax Examiners (GS-0592) workload reviews will consist of 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" .

  3. 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 reviews identified in IRM 1.4.17.2.3.

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

1.4.23.1.10  (10-01-2012)
Program Reviews

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

1.4.23.1.11  (10-01-2012)
Physical Inventory Reviews

  1. Manager Responsibilities- Management is responsible to perform a quarterly physical inventory of all cases in the operation. The results of these reviews are to be compiled by the 15th of the month following the end of quarter. The HQ Staff will be reviewing the results during the Annual Operation Reviews therefore, the operation needs to maintain the reports for one year. See below:

    1. Management will supply each tax examiner with either a printed or electronic listing of their cases as assigned on the CCA42-43. See IRM 1.4.23.5.1 CCA 42-43-IDRS Overage Report.

    2. Each TE is responsible to ensure the control assigned to them on IDRS is physically in their possession and can be retrieved at any time. Refer to IRM 4.19.5.4.16 Inventory Management Responsibilities for Tax Examiners for the review process for TEs.

    3. Once all actions are taken as stated in IRM 4.19.5.4.16 have been completed, each tax examiner will sign and complete a “Physical Inventory Certification Sheet after reviewing their inventory. See Exhibit 1.4.12-4.

    4. The clerical manager is responsible to complete a physical inventory of the “Wall”. Run the CCA 42-43 for the wall ID#. Sort by program and then by earliest received date to facilitate this process. Verify each of the cases on your wall to the cases listed on the CA 42-43. Verify the count in each open batch listing in the log book with the CCA 42-43. Sign and complete the Manager Wall Inventory Sheet. See Exhibit 1.4.23-5

    5. Once all results are received, the Department and Operation managers are to sign and date all consolidated results and maintain results for one year.

  2. Each TE is responsible to ensure the control assigned to them on IDRS is physically in their possession and can be retrieved at any time. Refer to IRM 4.19.5, Certification of State FUTA Credits, for the review process for tax examiners.

  3. Each tax examiner will sign and complete a "Physical Inventory Certification" sheet after reviewing their inventory. Exhibit 1.4.23-4

  4. For a "Wall Inventory," run the CCA 42-43 for FUTA, sort the program listing by age beginning with the earliest received date. Verify each of the cases on your wall to the cases listed on the CCA 42-43. Verify the count in each open batch listed in the log book with the CCA 42-43, review the actions taken by the tax examiner and add all tax examiner physical inventory results. Sign and complete the Manager Wall Inventory Sheet. Exhibit 1.4.23-5

Exhibit 1.4.23-1 
Closed Status Codes

CLOSING STATUS CODES MEANING
6020b IRC 6020(b) Secured Return
AADJ Agreed Adjustment
BANK Bankruptcy
CADJ Closed Adjustment
CAFE State Cafeteria Plan
CAUE California Unity Enterprise
CDUP Duplicate Record
CMUL Closed Multi-State
CNOC Closed No Change
COMM Common Paymaster
CSYS Closed by WDC Programmers per HQ Directive
NRPY No Reply Closing
UNDL Undelivered Letter Closing Code
CTOL Closed within Tolerance
DFNT Defunct (Currently Not Collectable)
LEAS Leasing Employers
REIM Reimbursable Employers
STEX Statute Expiration
TRAN Transferred
REOPEN Used when a TE opens a case to input corrected information.
LTRP Late Reply correspondence received
LTWR Closing code for Late Reply worked

Exhibit 1.4.23-2 
Profile Descriptions

USER PROFILES GRANTED DESCRIPTIONS/DUTIES WHO GRANTS
Site Coordinator Administer and Developer Has the same privileges as the FUTA Coordinator profile and Disaster Coordinator. Additional Duties: Create New User, Set User Inactive, Reset User Password, Unlock User, Delete Users and any system updating. Request Mass 4010C, 4011C letters and Registers (Printed and non-Printed) Requests must go through the Headquarters Analyst
Manager FUTA Coordinator Has the same privileges as the FUTA Case Updates, FUTA Clerk, FUTA Research profiles. Other duties requested by Site Coordinator. Also can access system reports. Administrator/Developer, Coordinator, Requires a 5081
TE FUTA Case Updates This will allow the user to take all actions on a case. (Send letters, close the case, and update various fields). Administrator/Developer, Coordinator, Requires a 5081
Clerks FUTA Clerks The user can perform clerical functions such as inputting reply dates, late reply dates, build batches, issue letters, or update other fields other than the date fields. Administrator/Developer, Coordinator, Requires a 5081
TAS, PAS etc FUTA Research Access to FCP for Reports and etc., as needed for research. Administrator/Developer, Coordinator, Requires a 5081
Disaster Coordinator Disaster Coordinator Has the functions as FUTA Coordinator, Case Update Access, Research, Clerk and can access reports. Inputs and monitors disaster data. Administrator/Developer, Coordinator, Requires a 5081

Exhibit 1.4.23-3 
Download, Inventory Reports, Output Printed and Non-Printed Registers

Report Available Purpose
DOWNLOAD REPORTS
*Bankrupt Report Initial Download This report is generated at the initial download and provides a list of cases where the closing codes for the prior Release are Bankrupt (BANK), or Multi State (CMUL) and there is a corresponding EIN in the current Release.
Download Summary Report Initial Download This report produces a summary of the MCC download. Includes the total records loaded, CAUE total records, Audit Potential cases, total potential Statute cases, 4010C and 4011C error records and total Duplicate cases.
INVENTORY REPORTS
Headquarters Inventory Report Weekly

Report printed every Monday and given to OPS and DM
Report provides a count of 4010C and 4011C Letters, Zero Certs, PARS and Schedule H inventory. The report shows the volumes of Receipts, Closures, Screening Closures and Late Reply Closures during a weekly period and cumulative count. There is also a volume amount for Unassigned, Assigned No Correspondence, Assigned with Correspondence, Assigned Reply, Assigned Undeliverable, Assigned No Reply
Correspondence Report Weekly

Report printed every Monday and given to OPS and DM
Correspondence Report provides a count of 4010C, 4011C and 380C letters from a beginning and ending date. The report shows the volumes of correspondence Mailed, Replies, No Reply, and Undeliverables during a weekly period and cumulative count.
Potential Register/Mass Inventory Generated by CRON on Saturday and printed on Monday Counts by State from the initial download to the current date, the amount of records available to order and what was ordered for Printed Registers, Non-Printed Registers, Mass 4010C and Mass 4011C Letters. Coordinator uses this report for Mass generation of Correspondence and Registers.
*Statute Report Weekly or as needed

Print report after the initial download to work statute imminent cases expiring within 90 days. This report is critical to inventory management and should be printed weekly. As PCD nears this report should be run every day.
This report provides a listing of all open potential Statute cases by Statute Expiration Date and show if the case is in a TE's inventory. The report should be given to the Manager for tacking statute cases to ensure adjustments are made timely to avoid any barred statutes.
TE Age Listing Weekly Provides a list of all aged cases assigned to TE(s). Site coordinator prints and distributes to the team Managers for monitoring TE inventory.
*Duplicate DLN List Weekly There are FUTA records downloaded with Duplicate DLN's. The cases on this listing need to be resolved before Mass Generating Registers, Letters or Batches to be worked. Follow procedures in IRM 4.19.5.4.6(4), Certification of State FUTA credits.
*Duplicate EIN List Weekly There are FUTA records downloaded with Duplicate EIN's. The cases on this listing need to be resolved before Mass Generating Registers, Letters or Batches to be worked. Follow procedures in IRM 4.19.5.4.6(4), Certification of State FUTA credits.
No Activity Weekly or as needed This report is printed to notify the manager of records with no activity. The report us sorted by State, in Case ID order. The report needs to be monitored ensuring all records have been worked to avoid barred statutes.
Screening Closure List Daily Provides a list of the previous day closures. Note: Mondays report will include Friday, Saturday and Sunday.
Weekly Status Report or Closed Case Report Weekly Lists the number of cases closed between a beginning and ending date. This report summarizes the number of records associated with each status code by State.
OUTPUT PRINTED
940B Report Weekly

Requests are input daily, Coordinator prints on Monday and then mails to the State Agencies as indicated.
User requests a Form 940B for Verification of Credit Information. Output is sorted and printed by the TC150 State Code and a cover sheet will be generated for each state. Cover sheet has the State Agency address where the forms are to be mailed and the volume of requests being sent.
No Reply Weekly

When the Suspense Period has expired, Reply Date no entered, the case is automatically identified as a No Reply. Coordinator prints on Monday.
This process produces a Source Document for each case that goes No Reply on a Weekly basis. One case is printed per page. The document is printed out as part of the No Reply Report and contains the money amounts for future reference in case of judicial circumstances.
Potential Register/Mass Inventory - Order Registers Report for ZERO Cert CAUE Daily

Registers can be printed after the system has completed the generation of the request.
Using the Mass Inventory Report the Coordinator will request the ZERO Certs for CAUE's cases after all the initial updates have been completed (Statutes, DUP DLN/EIN, and Bankruptcy). Mail the Certs to California as soon as possible. When the Certs are returned, the state account number needs to be input on FCP, before proceeding with any California processes.
Potential Register/Mass Inventory - Order Registers Report for ZERO Certs (other than California). Daily

Registers can be printed after the system has completed the generation of the request.
Using the Mass Inventory Report the Coordinator will order the ZERO Certs by state and volume. The reports shows inventory available to order and what has been requested.

Note:

If there are huge volumes for one state, (check a couple of records to see if there is a problem with any of the data) contact the state and let them know the volume that will be sent.

Potential Register/Mass Inventory - 4010C Letters Weekly

CRON will generate the letters on Monday and send the request to the Print site.
Using the Potential Register/Mass Inventory Report, the Coordinator will order the 4010C Letters by state and volume. The report shows inventory available to order and what amount has been requested. The volume of letters sent will also include the TE's manual input letters for the week.
DO NOT REQUEST A MASS MAILING OF LETTERS TO CALIFORNIA UNTIL THE STATE ACCOUNT NUMBERS HAVE BEEN INPUT AND THE UE INDICATOR HAS BEEN UPDATED.
Potential Register/Mass Inventory - 4011C Letters Weekly

CRON will generate the letters on Monday and send the request to the Print site.
Using the Potential Register/Mass Inventory Report, the Coordinator will order the 4011C Letters by state and volume. The report shows inventory available to order and what amount has been requested. The volume of letters sent will also include the TE's manual input letters for the week.
DO NOT REQUEST A MASS MAILING OF LETTERS TO CALIFORNIA UNTIL THE STATE ACCOUNT NUMBERS HAVE BEEN INPUT ON FCP AND THE UE INDICATOR HAS BEEN UPDATED.
NON-PRINTED REGISTERS (PARS)
Potential Registers/Mass Inventory - Order Non-Printed Registers Report Daily

Registers can be batched after the system has completed the generation of the request.
Using the Potential Register/Mass Inventory Report the Coordinator will request PARS by state and volume, after which FCP will automatically batch the cases.
DO NOT REQUEST PARS FOR CALIFORNIA UNTIL THE STATE ACCOUNT NUMBERS HAVE BEEN INPUT ON FCP AND THE UE INDICATOR HAS BEEN UPDATED.
Potential Registers/Mass Inventory - Order CAUE Non-Printed Registers Report Daily

Registers can be batched after the system has completed the generation of the request.
Using the Potential Register/Mass Inventory Report the Coordinator will request CAUE PARS by volume, after which FCP will automatically batch the cases.
DO NOT REQUEST CAUE PARS UNTIL THE STATE ACCOUNT NUMBERS HAVE BEEN INPUT ON FCP AND THE UE INDICATOR HAS BEEN UPDATED.
 
* Cases on these reports need to be resolved up front before work is released for Registers, Letters or Batches assigned to work.

Exhibit 1.4.23-4 
Physical Inventory Certificate

Tax Examiner Name:
IDRS #:
Date of CCA 4243:
Number of cases listed on your CCA 4243:
Action Taken Yes/No
Verify received dates are correct.  
Verify case was classified as correct program.  
Correct MFT Code was input.  
If case is missing, have followed the missing case procedures?  
Ensured all appropriate interim letters have been issued.  
Verified need for STAUPS and input if necessary.  
Ensured you are working your cases in FIFO (First In First Out) order.  
Are cases in correct status? (A-Assigned, M-Monitored, S-Suspense, etc.)  
Program (IRS-CAWR, SSA, FUTA) Number of cases
Cases listed on your CCA 4243  
Missing  
Closed  
Added (newly controlled)  
TOTAL  
Number of cases currently in your possession:
I certify I have taken all actions stated above:
Print Name:
Sign Name:
Date:

Exhibit 1.4.23-5 
Wall Inventory Instruction and Certification

Print Name:
Sign Name:
Date:
Wall Inventory Instruction and Certification

Run the CCA 4243 by program (IRS-CAWR/SSA/FUTA). Each of he program listings will then be sorted by age beginning with the earliest received date. This will now simplify the process to verify each of the cases on your wall to the cases listed on the CCA 4243 for the entire Operation.

By program, verify the count in each open batch listed in the log book matches with the CCA 4243.

Review the actions taken by the TE's are correct and warranted.

Add in all TE physical inventory results.

I certify I have reviewed the process used to complete this physical inventory and am confident it reflects true volumes currently in the Operation.

Department Manager Signature:
Date:
Operation Manager Signature:
Date:

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