Purpose of Report. The LAMS Postpetition Case Listing lists both IMF and BMF postpetition liabilities found on master file. Although the LTS FIDUC transcripts identify pyramiding more promptly, the postpetition report gives a complete history of postpetition compliance and lists all the postpetition modules involved, be they IMF or BMF. IRM 5.9.12.9.3,LAMS Postpetition Case Listing, provides information on generating and distributing this report.

Contents of Report. This quarterly list generates the docket number, chapter, employee number, TIN, MFT, tax period, assessed module balance, petition date, and taxpayer name for each docket. The assessed module balances are totaled before the next docket set of modules is listed.

Range of Uses. This report pertains to all chapters involving plans lasting more than 180 days (Chapters 9, 11, 12, and 13).

Purpose of the Report. Field Insolvency may work this report for its inventories. The CP 527 notices provide information on impending ASEDs for cases assigned to the Insolvency and Technical Services inventory (Status 71 and Status 72 cases). The CP 527s are issued to reduce the instances of non-assertion of the TFRP caused by expiration of the assessment statute.

Production Cycles. Historically the notices have been distributed annually during the first quarter of the fiscal year (October), but they are available quarterly in cycles 13, 26, 39, and 52. If not received quarterly, managers may contact the Campus Compliance Support function to ensure they are issued and worked on a regular basis throughout the year. They will be furnished to responsible units one time per module when 58 to 70 weeks remain before the statute expires.

Contents of the Report. Notices are printed on Form 4906 and include the taxpayer’s name and address, TIN, notice date, IDRS cycle date, MFT, tax form number, tax period, TDA location code, TDA/TDI assignment code, power of attorney code, current IDRS status, date the assessment statute will expire, individual module balance, and the total of all trust fund module balances.

Procedure for Working the CP 527 Notices. The caseworker should determine if the notice is valid. If valid, the caseworkers should verify a TFRP investigation is in progress or request an investigation either through Insolvency or by sending an OI to field Collection. Notices are issued if no TFRP determination has been made. The default definer code is 0. Notices are issued on all entities, including sole proprietorships, general partnerships, corporations, and limited liability companies (LLCs). Depending on the entity, the "not applicable" definer code 5 can be applied to sole proprietorships and general partnerships.

ASEDR Indicators. IRM 5.7.3.9.1 provides procedures for inputting a proper ASEDR indicator. If a numerical ASEDR indicator is not input prior to the next quarterly issuance of the CP 527s, subsequent issuances will reflect all prior unsatisfied periods previously issued on a CP 527. This will be in addition to new periods meeting the criteria. Inputting the correct ASEDR code will eliminate or reduce the number of CP 527 notices received each quarter.

Monitoring Tool. The CP 527 Notice is a tool to monitor ASEDs and to stay on top of statutes and alert Insolvency caseworkers to additional accruing periods on cases in status 72.

Campus Contact Points. The contact phones for CP 527 Notices for each Compliance Services Collection Operations (CSCO)are:

Non-Applicable Entities. In addition to corporate entities being listed on CP 527 Notices, partnerships and sole proprietorship accounts may also be included. Identifying the latter two types of entities with the ASEDR Definer Code 5 (TFRP not applicable) will eliminate these accounts from future reports.

Offers in Compromise (OIC). CP 527s are also generated for cases in status 71. If CP 527s are received for accounts in Status 71 (OIC), they should be forwarded immediately to the OIC group(s) assigned to work the offers.

Purpose of Report. This AIS report or equivalent custom report lists all ASEDs expiring before the date set by the caseworker or reviewer. Once the cases are identified, the caseworker must make a determination if proceeding with a TFRP investigation is appropriate. If so, actions must be taken to prevent the expiration of ASEDs on trust fund recovery penalty cases pursuant to IRC § 6672.

Accessing the AIS Report:

Format Options. The report can be sorted by chapter or by employee. Caseworkers sort by assignment number, and reviewers sort by chapter to maintain group controls.

Contents of Report. The report gives the date the report is generated, taxpayer name, docket number, TIN, chapter, MFT, module, and ASED date.

Range of Uses. Chapters 7A, 9, 11, and 12 are subject to this report.

Timeframes. This report should be run in July or August of each year to identify ASEDs due the following April 15, the presumptive filing date of 941 returns. This catches cases that may have been recently filed or cases where a TFRP review was overlooked. The report may be run a second time in February to follow up on the cases identified in the earlier run.

Updating AIS. Because AIS bases the extraction for this report on the earliest ASED in any module, whether the MFT deals with a trust fund liability or not, the ASED date pulled by this report may be of no use to the caseworker or reviewer. Thus the ASED on the AIS entity screen should be updated to the true most imminent ASED for trust fund liabilities.

Purpose of Report. The Large Dollar Report lists all cases in the open AIS file with POC data meeting a dollar criterion established by the caseworker or reviewer allowing prioritization of casework by dollar amount. IRM 5.9.4.15.3,Referrals on Significant Bankruptcy Case Issues, requires all cases meeting certain criteria to be identified and reported to Counsel as significant. This report also identifies cases likely to have postpetition trust fund or income tax pyramiding, assuming a large proportion of bankruptcy filers who owe prior to bankruptcy have the likelihood of owing significant dollar amounts after bankruptcy is filed.

Accessing the Report:

Format Options. The report can be sorted by individual employee, individual chapter, or by "all cases." Generally the report should be sorted by chapter with specific age parameters beyond the usual timeframe for closure in the courts.

Contents of Report. The report gives the taxpayer name, docket number, TIN, petition date, opened by Insolvency date, and date the report was run.

Range of Uses. All chapters are subject to this report.

Who Prints the Report. The secretary or caseworker who processes the 4872 month end inventory reports can generate this report at the end of each quarter when Chapter 11 referral information is being gathered for reporting purposes. Grade 12 advisors and specialists should be able to generate this report to identify significant cases for referral and to improve inventory management skills.

Other Uses. During the pendency of extended bankruptcy, this report can identify debtors who fund bankruptcy plans by not paying current taxes, thus creating postpetition liabilities. Taxpayers owing significant amounts of money at the time of bankruptcy filing may not resolve their nonpayment issues during the bankruptcy. The specialist may, for example, review all taxpayers owing over $25,000 at bankruptcy filing. Similar parameters can be set for long term plans with in-business Form 941 liabilities. The LAMS postpetition report is the most effective tool to use because it draws its information every quarter from true master file account information. If LAMS is unavailable, this report is an alternative for prioritizing cases for postpetition review.

Inventory Management. The Large Dollar Report, as an inventory management tool, lists priority cases by the delinquency amount established by the user in docket number order beginning with 00, 01, 02, 03. At the end of the list are the oldest cases starting with 90, 91, 92, 93, etc. Dockets beginning with alphas are sorted at the end in alpha numeric order.

Purpose of Report. This AIS report or equivalent custom report identifies Chapter 11, 12, and 13 cases where the plan filed date has not been entered on the AIS entity screen. Each case should be reviewed to determine if a plan has been received and the plan date was entered into AIS. Through the bankruptcy court's electronic records, the docket can be searched to see if a plan has been recorded. If necessary, the debtor's attorney or the bankruptcy court can be asked for a copy of the plan depending upon court jurisdiction requirements. All actions completed should be updated in the case history.

Accessing the Report:

Generate/Format Options. The user can generate the report by individual employee, individual chapter, or "all cases."

Date Parameters. When generating this report, the user must enter a date parameter. Selecting dockets more than six months old for Chapter 13 cases and more than 12 months old for Chapter 11 cases is recommended. The date format is MMDDYYYY.

Contents Of Report. This report contains the input date for "the unfiled plan not received," the date the report was generated, and the sorting method requested (employee, chapter, or "all cases" ).

Chapter 13 Plans. IRM 5.9.10.6,Field Insolvency AIS Actions, provides instructions on required AIS actions concerning input of plan data.

Chapter 11 Plans. Chapter 11 plans are frequently not received until at least six months after the petition date. Delays in plan filing will alert the caseworker to other problems with the Chapter 11 filing.

Purpose of Report. The Courtesy Investigation Report lists outstanding courtesy investigations issued by Insolvency to field Collection. The actions requested are usually related to Trust Fund Recovery Penalty investigations with time sensitive ASEDs or asset valuation cases where the IRS retains a secured lien interest in property.

Accessing the Report:

Format Options. The Courtesy Investigation Report can be sorted by chapter, employee, or "all cases." Generally sorting this report by employee best identifies workload issues.

Contents of Report. The report lists the date generated, taxpayer name, docket number, TIN, chapter, issued date, investigation due date, extension date, Insolvency assignment field, and paragraph number.

Range of Uses. This report covers Chapters 7, 9, 11, 12, 13 for Trust Fund Recovery investigations and Chapters 7, 11, and 13 for exempt, abandoned, and excluded property investigations.

Cooperation with Field Collection. Effective communication between Insolvency and field Collection managers reduces the need for extending the deadlines on courtesy investigations. Insolvency caseworkers should establish cases on ICS for each AIS courtesy investigation issued to facilitate the assignment of the investigation to field Collection. Insolvency caseworkers should provide all relevant information concerning the bankruptcy case when an investigation request is issued. In most Trust Fund Recovery cases involving large companies, this necessitates review of the Statement of Financial Affairs so responsible officers located in different areas of the country can be identified promptly.

Multiple Investigations. Multiple courtesy investigations can be routed and coordinated more effectively through ICS than through manual controls. The majority of cases involve closely held corporations with one or two officers in one location. Reviewing the Statement of Financial Affairs of corporations, partnerships, and LLCs gives the caseworker an idea of the complexity of the issues involved and the number of potentially responsible parties. Providing field Collection with all available bankruptcy court or trustee information with the case assignment reduces delays in investigations.

Bankruptcy Schedules. Schedules relating to property should be provided to revenue officers whenever possible. Where the government has a secured position in exempt assets, caseworkers should determine from the bankruptcy schedules if exempt assets provide sufficient interest to pursue further collection action through referral to field Collection. Web-based sources to determine the value of the government’s interest in real property should be consulted when possible. For further information on quick sale value analyses see IRM 5.8.5.3.1, Net Realizable Equity.

Viewing Form 2209 Paragraphs (for Level 1 Key Users). To view Form 2209 (courtesy investigation paper form number) paragraphs for a database, the user may select option 19 of the AIS Reports Menu (option 15 on the AIS Main Menu).

Creating Form 2209 Paragraphs (for Level 1 Key Users). To create new F2209 narratives, from the Main Menu the user must select option 19 (Additional AIS Options); from the menu that appears, the user must select option 77 (Support Data Menu); and then select 10 (2209 Courtesy Remarks). A new remark with a new number may then be added. Creating a paragraph with a number already in place will overwrite the previous remarks.

Purpose of Report. The Referral Report lists outstanding cases referred to Counsel for various actions, such as dismissal or conversion actions, or advisory opinions where the IRM, IRC, or Bankruptcy Code require specialized interpretation.

Accessing the Report:

Format Options. The report can be sorted by chapter or by employee within a range of dates. For inventory management purposes, the caseworker or reviewer pulls by employee assignment number. For month end reporting purposes, the group secretary pulls the report to count Chapter 11 referrals within the monthly reporting period.

Contents of Report. The report gives the date the report is generated, taxpayer name, docket number, TIN, date referred, and due date for Counsel. Follow-up dates can be added to the referral as needed.

Range of Uses. This report identifies cases in all chapters where referrals have been made, and the AIS referral screen has been completed. (See IRM 5.9.4.15.)

Reliability. The report is reliable if specialists and advisors load the referral information to the referral screens for follow-up. Some offices maintain a manual log of cases referred. The automated system must be used, because a technician or clerk closing a case receives a notification a referral is pending when they attempt to close the case. If a manual system is used, the clerk or technician receives no notification of a pending referral when closing.

Pending Referrals. If case closure occurs and Counsel continues to work on a case that is resolved, valuable Counsel resources are wasted, and relations with Counsel might suffer. If numerous referrals for non-filing or objections are worked with Counsel (usually related to Chapter 13 cases), the report is a tool for determining the age of an unresolved issue.

Purpose of Report. Field Collection uses ICS to assign cases to revenue officers. Cases without litigation freezes may be assigned to an Insolvency employee in error using TSIGN 6900. This report will be worked by Field Insolvency.

Accessing the Report: This report is generated from the ICS system by Technical Services. Territory Managers should contact Technical Services to coordinate printing and routing this report to Insolvency for timely processing.

Format Options. The report gives a snapshot of total inventory on the day it is run and cannot be reformatted.

Contents of Report. The report lists the name control, TIN, and tax period.

Range of Uses. The report identifies active collection cases without litigation freezes as being erroneously assigned to Insolvency on ICS. They must be reassigned to the appropriate collection unit. Collection cases may be inadvertently assigned to Insolvency on IDRS through ICS or via manual TSIGN due to keypunch error or other oversight. These mis-assignments can be identified and corrected.

OI Control. Insolvency primarily uses ICS to control OIs it sends to field Collection for 6672 investigations, exempt and abandoned asset determinations, and other coordinated activities.

Purpose of Report. The Satisfied Plan Report lists cases where the principal on plans has been paid below a tolerance amount set by the user. This report may be used to identify plans where unpaid gap interest may exist in Chapter 11 cases.

Accessing the Report:

Format Options. The user can select a tolerance amount to identify plans for closure if additional payments are not anticipated and terms of a plan are satisfied.

Contents of Report. This report includes the date the report is generated, tolerance amount, taxpayer name, plan type (c = confirmed in most cases), chapter, docket number, effective date (confirmation date in most cases), principal applied amount, interest applied amount, and total applied amount.

Range of Uses. The report may be used for Chapter 11 and Chapter 12 cases.

Purpose of Report. This AIS report lists all confirmed plans in the database.

Accessing the Report:

Format Options. The report can be sorted by chapter, employee, or "all cases." Generally it is best to sort by employee number so the user can determine which plans require review or contact because payment frequency or amount is scheduled for change. The user can select the date for plans with changes prior to the date set by the user.

Contents of Report. The report includes the date the report is generated, employee number, taxpayer name, plan type (usually confirmed as opposed to misc.), docket number, effective date (confirmation date), beginning amount, total amount paid, current balance, payment amount, frequency code (monthly, quarterly, annually), and date of next change.

Range of Uses. This report can be run for Chapters 11 and 12. Use of the report depends upon the number of large dollar cases in the database requiring additional attention.

Purpose of Report. The 1714 Letter Report lists all cases where a letter requesting return information has been sent. The letter explains the debtor's duties under the Bankruptcy Code to file returns and the consequences of non-compliance which may include dismissal or conversion.

Accessing the Report:

Format Options. This report can be sorted by individual employee, individual chapter, or "all cases." Sorting by employee will identify which cases should be reviewed for contact if the requested returns have not been filed or if the letter has not been returned with taxpayer return information.

Contents of Report. The report provides the caseworker assignment number, taxpayer name, docket number, chapter, TIN, tax type literal description, tax period, date letter issued, and addressee (in most cases the taxpayer’s representative unless the taxpayer filed pro se).

Range of Uses. This report is generated for all chapters involving assets where claims are filed—7A, 9, 11, 12, and 13.

IDRS Research. This report provides a complete listing of unassessed returns and should be cross-checked against IDRS master file to determine if the return was filed in response to the claim of unassessed tax.

Referrals. This report is a resource to determine which cases to review for referral to Counsel requesting a case be dismissed or converted for non-filing of prepetition tax returns.

LAMS. The report is related to the LAMS Unfiled Return report in that it identifies unfiled returns when a POC determination is made. The LAMS Unfiled Return report provides all delinquency investigation information on all TINS in the open AIS database. This report limits the information to cases where claims have been filed.

Purpose of Report. The No Follow-up Report lists cases open on AIS where the Insolvency caseworker has not identified a case for future follow-up. Since follow-ups are ordinarily input "by exception," this report might prove to be of little value in managing case loads.

Accessing the Report:

Format Options. The report can be sorted by chapter, employee, or "all cases." For purposes of effective case management, the caseworker sorts by employee number. For purposes of program review, the reviewer pulls by chapter or "all cases."

Contents of Report. The report includes the date the report is generated, employee number, and the date range. Information is distributed in columns first by chapter, taxpayer name, docket number, advisor/technician assignment number, last action date (previous follow-up date loaded by the user), follow-up date, and required action (short description of the reason for follow-up).

Range of Uses. All chapters are subject to this report.

Introduction. The Court Closure Follow-up Report or an equivalent custom report is mandatory for use by both Field and Centralized Insolvency. This report provides a list of open AIS cases where the court has notified the IRS of closure. It identifies cases where closing actions should be initiated immediately. The AIS generated report denotes discharges as (DC) and dismissals as (DM).

Accessing the AIS Report:

Format Options. This report can be sorted by chapter or employee. Generally the sort should be by employee so individual workload issues can be identified.

Contents of Report. The Court Closure Report records the date the report is generated, taxpayer name, docket number, TIN, chapter, court dismissal (DM) or discharge (DC) indicator, and the number of days having elapsed since court dismissal or discharge.

Frequency of Use by Caseworker. This report must be generated and worked weekly to ensure lien releases, when appropriate, are issued within 30 days of the Service's being notified of discharge.

Frequency of Use by Manager. Managers should review the Court Closure Report quarterly to determine if cases are being closed in compliance with BCCP standards.

Range of Uses. This report identifies closures for Chapters 7N, 12, and 13 as well as individual Chapter 11 cases filed on or after October 17, 2005.

Chapters 7A and 11. This report is of limited value in listing Chapter 11 discharges because the courts issue Chapter 11 discharges upon plan confirmation with one exception. (See "note" below.) "Discharge" does not always mean the same thing for Chapter 11 cases as it does for other chapters. The Court Closure Report is of little value in listing Chapter 7A discharges because the courts usually issue Chapter 7A discharges immediately.

Use of Aged Case Report. The Open Case Report (aka Aged Case Report) is more useful than the Court Closure Report for identifying overage Chapter 7A cases. If the discharge field on AIS is not completed for Chapter 11 cases, this report can be used to list dismissals (DM) for Chapter 11 cases.

History Documentation. Managers should be conservative in requiring documentation from caseworkers on an ongoing basis. The use of accepted acronyms should be encouraged. (See Exhibit in IRM 5.9.1-2.)

Overview. The AIS Follow-up Report or an equivalent custom report may be used by both Field and Centralized Insolvency. This report provides a listing of open cases selected by an Insolvency caseworker to be reviewed for a particular purpose within a specified range of dates. The user can create a list of follow-up priority items with action dates. A required action statement appears on the AIS review screen identifying the current action being taken by the caseworker.

Accessing the AIS Report:

Format Options. The Follow-up Report can be printed by chapter, employee, or "all cases." For effective case management, the caseworker should sort by employee number. When performing a program review, the reviewer generally will pull by chapter or by "all cases."

Contents of Report. The date the report is generated is provided with the title of the report , employee number, and the date range requested. Follow-up reports print in columned format listing:

Range of Uses. All chapters benefit through the use of the Follow-up Report.

Avoiding Redundancy. The Follow-up Report contributes to workgroup efficiencies if used in conjunction with the other AIS or custom reports. Scheduling a future review of the master file for receipt of delinquent returns demonstrates an effective use of this report. Actions loaded by the user to this report should not duplicate actions listed on other reports.

Report Uses. The purpose of the Follow-up Report is to focus on a particular range of cases (for example, cases involving Chapter 11s or large dollar Chapter 13 plans). Assigning follow-ups on every case may be counterproductive. A report listing non-critical action items debases its value for prioritizing case work.

Report Misuse. The caseworker who has not completed a scheduled action timely has the ability to change the action item with a future date giving the manager or reviewer a false impression the inventory is being effectively managed.

Critical Follow-up Categories. Case actions that may be identified for follow-up include:
a) refile of a Notice of Federal Tax Lien at least six months before the refile period expires because ALS does not generate refile reports on accounts in bankruptcy;
b) monitoring federal tax deposits when appropriate (weekly, monthly, quarterly) depending on the size of the deposits and the case issue (e.g., not liable compliant Chapter 11s for two quarters, in-business Chapter 13 debtors, pre-confirmation Chapter 11 FTD monitoring); and
c) issuance of courtesy investigations to protect ASEDs or make ASED determinations.

Similar Report. The dates loaded in the "last action date" field and "follow-up date" field by a caseworker also appear on the Case Assignment Report (item 20 of the AIS Reports menu). The title of the report when printed is Advisor Case Log or Technician Case Log. The report is a snapshot of progress being made on all cases in an employee's inventory. It shows three dates in the order of 1) date opened, 2) last action date, and 3) follow-up date. These dates as well as the case opened date appear on the Follow-up Report.

Updating Action Items. An action item can be added to a Follow-up Report a number of ways by any user with update permissions. The Main Menu option 4 (Letter Data) displays the follow-up fields directly. "Pick" menu options are available in option 2 (Taxpayer Update Screen). By going to the Access Other Screens field in the lower right hand corner, the user can insert "L" to bring up the follow-up options. Two other paths to the follow-up screen are available on the Main Menu with option 8 (Tin Search) and option 9 (Review Case by Docket). The pick options are at the bottom of the screen for options 8 and 9. Highlighting the "Ltr" will cause the follow-up options to appear.

Purpose of Report. The CAG Report lists cases successfully processed by IIP in Process D as well as cases remaining unassigned and requiring manual determinations.

Accessing the AIS Report:

Format Options. This report has no formatting options and is deleted when process D next runs.

Contents of Report. Each listing under this report heading provides different data as follows:

Frequency of Use by Caseworker. The IIP coordinator or backup should review the ungraded case listing monthly.

Frequency of Use by Manager. Managers should review the ungraded case follow-up list daily.

Range of Uses. All chapters are subject to this report.

Ungraded Cases and IIP. The ungraded case listing should be printed and reviewed before Process D is run again, as it lists the cases that were ungradeable according to the reason described in the report. The information should be pulled by the IIP coordinator so the condition can be resolved, and the case can be assigned the next time Process D is run. The information is deleted and replaced with the next cycle of ungraded cases when Process D is run again.

Purpose of Report. This AIS report or an equivalent custom report lists all cases in the open AIS database for matching purposes. The user can filter out recent cases by chapter so the report will identify cases older than a predetermined date. Hence, this report is commonly called the Aged Case Report. IRM 5.9.12.9,Aged Case Reports, gives step instructions for generating and working these reports.

Frequency of Use by Caseworker. Annual matching is required. The CIO must work Chapter 7 No Asset and Chapter 13 cases assigned to its inventory. Field Insolvency must work the report for cases assigned to its inventory.

Frequency of Use by Manager. The manager should review this report annually to determine if trends are evident in cases' not being closed timely.

Range of Uses. This report can be used for all chapters, but its greatest value is for Chapter 7N (due to the large volume of Chapter 7N cases that are added and discharged) and Chapter 13 (because of the large volume of Chapter 13 plans that are added and dismissed prior to confirmation, or confirmed 13 plans that default).

AIS Documentation. Managers should be conservative in requiring documentation from caseworkers on an ongoing basis. A short history in the case to be closed may state "DS or DC per aged."

Purpose of Report. Cases are listed on this report because their TINs do not match any TINs in the presumed AIS database, and the Bankruptcy/Litigation Location Code (BLLC) is for a district other than the presumed district. Under normal conditions these cases belong to taxpayers with a Primary Location Code in the home district and a bankruptcy in a foreign district. This information is provided to assist in monitoring accounts receivable issues. IRM 5.9.12.9.2,Lams Not Found on AIS Case Listing Report, provides step instructions for generating and working this report.

AIS Notification. LAMS reports are updated quarterly somewhere between one week before the end of the calendar quarter and up to five weeks after the end of the calendar quarter. A message appears on AIS when LAMS is updated. In some instances a case on this list may indicate a situation involving joint returns where only one spouse has filed bankruptcy.

Unreversed TC 520s. This report identifies cases closed on AIS but with at least one IDRS module showing an unreversed TC 520. IRM 5.9.12.9.1,LAMS Closed Case Listing, provides step instructions for printing and working this report.

Purpose of Reports. The Litigation Transcript System (LTS) matches master file data with TIN records of the AIS database. The transcripts provide new assessment data, potential manual refunds, unreversed TC 520s, delinquent federal tax deposits and issues that may result in violations of the Bankruptcy Code automatic stay provisions. Field Insolvency will work these weekly reports for cases in its inventory within five work days of receipt. The CIO will work required LTS reports for cases in its inventory within five work days of receipt with the exceptions of the new assessment reports for postpetition periods and unreversed TC 520 reports. Those two categories of LTS reports must be worked by the CIO within 30 calendar days of receipt. IRM 5.9.12.3,Litigation Transcript System, provides instructions on printing and working these reports.

Frequency of Use by Manager. Managers should review the transcripts at least monthly to ensure potential stay violations are being addressed and resolved on a timely basis.

Range of Uses. The scope of the LTS reports touches all chapters.

Retention. Reports should be destroyed when no longer needed in current operations.

Referrals. Appropriate receiving offices should be notified of events identified through LTS reports affecting previously issued referrals.

AIS History. Caseworkers should document the AIS history noting all actions taken to resolve the LTS issue worked.

Transaction Codes Identified. Examples of the types of transcripts the LTS process identifies are:

Purpose of the Report. The GUF Report lists open cases in litigation status with unpostables. The majority of the unpostable transactions will be TC 150, TC 290, and TC 370.

Accessing the Report. Reports are printed at the Campus level and will generate only when an attempted transaction will not post to an account.

Contents of the Report. Two types of reports are produced. The first lists bankruptcy cases of taxpayers who reside in the home area. The second report (Out of District Unpostable Report) lists cases in which the taxpayer lives in another area, but filed bankruptcy in your area. The reports will show the following:

Frequency of Use by Caseworker. This report is worked when a listing becomes available.

Frequency of Use by Manager. Managers should review reports when completed by the caseworker to ensure issues are properly addressed and potential stay violations have been addressed/corrected.

Range of Uses. This report is pertinent for all chapters.

Statutes . ASEDs and CSEDs are two reasons these cases should be worked as soon as they are received. Imminent statute information must be included in the history when requesting resolution of an unpostable.

Retention. Reports should be destroyed when no longer needed in current operations.

Misdirected Reports. Any reports containing bankruptcy accounts located in another area should be faxed to the appropriate office. The fax receipt should be attached to the listing to document all appropriate actions to have the account resolved were taken.

Requisite Command Codes. Those working this report must have UPDIS, UPTIN and UPCAS commands in their IDRS profiles.

Purpose of the Report. The Non Master File (NMF) Listing must be worked by both Field and Centralized Insolvency. It provides a roster of status 72 NMF assessments to be matched against the AIS open database to ensure the cases should be in litigation status and the CSED is not tolling.

Accessing the Report: Reports are generated at the SBSE Campus in Cincinnati.

Contents of the Report. The TC 520 NMF listing includes litigation cases primarily involving bankruptcies and non-petitioning spouses or other MFTs that still require NMF processing. Given are the issuance date, district office code (which corresponds with the current post-repointing ULC bankruptcy universal locator code), TIN, taxpayer name, MFT, tax period, closing code, transaction date, and age code denoted by asterisks.

Frequency of Use by Caseworker. IRM 3.17.46.10.13 requires the TC 520 listing and the TC 470 listing be generated quarterly for reconciliation. Insolvency should respond to the NMF unit within 60 days of receiving the report.

Frequency of Use by Manager. Managers should review the report annually for performance feedback purposes and to determine if CSED issues or other inventory management issues are addressed appropriately.

Retention. The NMF list should be retained for use in the following quarter to verify if accounts for which closing requests were previously submitted are truly closed.

Range of Uses. This report is used for all chapters of bankruptcy.

Case Matching. Cases should be matched against AIS and electronic court records if necessary due to age (greater than one year for Chapter 7 cases and greater than three years for all others) or lack of documentation in the AIS history.

IDRS Review. Caseworkers should check the IDRS status of cross referenced TINs to ensure their current collection status is appropriate in light of the pending bankruptcy.

Purpose of Report. The CSED Report or equivalent custom report lists all CSEDs expiring before the date set by the caseworker or reviewer. This report is used to identify non-petitioning spouses where the collection statute will expire within two years.

Accessing the Report:

Format Options. The user selects a future expiration date so cases with imminent CSEDs may be identified and reviewed. A date two years in the future is recommended.

Contents of Report. The report gives the date it is generated, taxpayer name, docket number, MFT, period ended, and CSED dates for all modules on a docket in the open database.

Frequency of Use by Caseworker. Caseworkers must work the CSED Report annually.

Frequency of Use by Manager. Managers should review the report annually to identify trends or as part of employee reviews.

Range of Uses. Chapters 7A, 11, 12, and 13 are subject to this report.

Non-Debtor Partners. Partnerships, joint ventures, and limited liability companies with multiple TINs may have similar issues where collection may be pursued, but release of the TC 520 could increase the risk of a stay violation if assigned for routine collection processing. Through use of this report, the caseworker can identify cases where courtesy investigations should be issued before the stay is lifted.

Purpose of Report. The Case Assignment Report lists open cases by employee number. Each employee with access to the AIS database has an assignment number even though all are not assigned inventory. Due to key punch errors or other anomalies, a case may be assigned to an employee not responsible for working an inventory. The report should be run for all users of a database who are not assigned inventory or who have recently left the group to capture mis-assigned active cases and move them to the correct inventory. The report can also be used by specialists and advisers with active inventories from month to month to identify new receipts.

Accessing the Report:

Format Options. This report can be sorted by chapter or by employee. The report lists cases in chapter order and then alphabetically by debtor name.

Contents of Report. The Case Assignment Report gives the date the report is generated, chapter number, taxpayer name, docket number, TIN, secondary TIN, date opened, last action date and follow-date (fields related to the follow-up reports).

Range of Uses. This report is primarily used for inventory management and reconciliation.

Bulk Reassignments. Managers can avoid cases being assigned to reviewers or non-active assignment numbers if they use the automated case reassignment program when bulk transferring inventory due to alpha realignments.

Security. Managers should review the employee data fields annually to determine if access levels are correct and users have a legitimate reason to access a particular database. As Insolvency gives increased permissions to view AIS to other users in Collection, Examination, and the Campuses, employee data and information should be reviewed for accuracy regularly. Collection Policy analysts assigned to Insolvency should have full access to all databases.

Purpose of Report. This AIS report lists discharged cases by court key that remain open on AIS and should be processed for closure. The report is more useful to a reviewer than a caseworker as the report lists cases by court location if the reviewer is interested in determining the service provided to taxpayers in a particular court location.

Accessing the Report:

Format Options. This report is pre-formatted by court key and employee assignment number.

Contents of Report. The report gives the report run date, average days overdue, taxpayer name, docket number, technician number and number of days open since discharge.

Range of Uses. As indicated by the report title, this report is limited to Chapters 7A and 7N.

Alternative to the Court Closure Report. Caseworkers receive a complete listing of case closures by case age on with the Court Closure Follow-up report. The Chapter 7 Overdue Discharge report option prints separate listings for each court location assigned to a caseworker.

Processes. IIP uses three programs to process Insolvency case information. These processes provide an automatic connection between AIS and the Integrated Data Retrieval System (IDRS). IIP Processes are C, D, and J. IRM 5.9.12.5,Insolvency Interface Program (IIP), provides detailed information on printing and working these reports. The CIO is responsible for running IIP.

Purpose of the Report. This mandatory report identifies cases that have been discharged and for which a Notice of Federal Tax Lien has not been systemically released. Insolvency must review the cases to identify those (excepting cases where pursuit of exempt, abandoned, or excluded property is being considered) that require a manual release of the NFTL. Failure to work this report in a timely manner may result in liens not being released within 30 days of notification of discharge.

Accessing the Report. This report is generated by CIO managers using a MyEureka program.

Contents of the Report. The report provides the docket number, TIN, name of the debtor, date the lien was filed, date of discharge and case class code, if applicable. The report also has a link to the AIS case history.

Range of Uses. This report is used for Chapter 7 No Asset and Chapter 13 cases that have been discharged.

Frequency of the Report. This report must be generated and worked weekly.

Coverage. This portion of the Insolvency Case Assignment Guide is primarily used to provide information which assists managers in determining if a task should be referred or an entire case reassigned. The post-assignment factors identify tasks/issues that are encountered or develop during the process of working the case. Careful review of post assignment factors should be made, as the case evolves, to ensure the case is assigned to the proper grade level of employee.

Most issues referred from a lower to a higher graded employee will not result in the overall reassignment of the case. If the case is permanently reassigned, the manager must measure the case against the three post-assignment factors. While it is not necessary to meet all three factors, a case will generally not be graded at the higher level unless it meets a majority of the factors at the higher level or contains a difficulty indicator that has significant impact.

Below is suggested text for a letter to a claimant asking for payment of damages from the Service because the Service has violated the automatic stay or the discharge injunction. This letter is to be used when the claimant fails to provide complete information with his claim application. Proper letter formatting can be found in IRM 1.10.1, The Internal Revenue Service Correspondence Manual. Local Counsel may suggest changes in wording or content.

Below is suggested text for a letter to a claimant asking for payment of damages from the Service because the Service has violated the automatic stay or the discharge injunction. This letter is to be used when the Service agrees to pay all or a portion of the claimant's application. Proper letter formatting can be found in IRM 1.10.1,The Internal Revenue Service Correspondence Manual. Local Counsel may suggest changes in wording or content.

Below is suggested text for a letter to a claimant applying for payment of damages because the Service has violated the automatic stay or the discharge injunction. This letter is to be used when the Service denies payment of all portions of the claimant's application. Proper letter formatting can be found in IRM 1.10.1,The Internal Revenue Service Correspondence Manual. Local Counsel may suggest changes in wording or content.