2.3.76  Command Code ISTSD

2.3.76.1  (01-01-2009)
General

  1. An Innocent-Spouse-Tracking-Record is added to a module on IDRS whenever a Form 8857 is filed with the Service.

  2. If a case is input in error, for instance by miscoding the Filer, the case may be deleted by using ISTSD. As a result of the delete, the case remains on the module for audit trail purposes, but the Filer-Code is changed. If the case was input with a Filer-Code of 'P' , for a relief request by the Primary taxpayer, the delete action will change that Filer-Code to 'Q'. If the Filer-Code input when the case was established was 'S' to identify the requestor as the Secondary taxpayer, it will be changed to a 'T'.

  3. If, upon review, it is decided that the case had been input properly, and deleted in error, it may restored by using ISTSD, definer U. The Filer-Code is then changed back from 'Q' to 'P' and from 'T' to 'S'.

  4. All cases, whether active or deleted, may be listed using Command Code ISTSR definer S. See IRM 2.4.56 for details.

2.3.76.2  (01-01-2009)
Deleting Cases Using ISTSD

  1. ISTSD may be entered in three ways. Command Code ISTSE may be asked to pass a case to ISTSD to be deleted. See IRM 2.3.77 for details. Command Code ISTSR definer S offers the same service. See IRM 2.4.56 ISTSD may be entered directly by inputting the Primary taxpayer's TIN (formatted), the Module MFT and Tax Period, and the Case File-Code and Claim-Number. For exact placement see Exhibit 2.3.76–1. These fields will be validated, and the user will be notified of any errors.

  2. If the case is found, an approval screen will be displayed. See Exhibit 2.3.76–2. The identification information for the case is displayed as well as the first 32 stages/comments. The user can tab to an entry field after the question 'DO YOU REALLY WANT TO DELETE THIS CASE?' An entry of 'Y' will cause the delete. If 'N' is entered, no delete will take place. Anything else results in an error message. ISTSD will then acknowledge what was entered and act accordingly.

2.3.76.3  (01-01-2009)
Restoring Delete Cases Using ISTSD Definer U

  1. ISTSD definer U may be entered in two ways. Command Code ISTSR definer S will pass off to ISTSD. See IRM 2.4.56. ISTSD will interrogate the Filer-Code of the passed off request to determine if a delete or a restore is required. ISTSD may be entered directly by inputting the Primary taxpayer's TIN (formatted), the Module MFT and Tax Period, and the Case Filer-Code and Claim-Number. For exact placement see Exhibit 2.3.76–3. These fields will be validated, and the user will be notified of any errors.

  2. If the case is found, an approval screen will be displayed. See Exhibit 2.3.76–4. The identification information for the case is displayed as well as the first 32 stages/comments. The user can tab to an entry field after the question 'DO YOU REALLY WANT TO RESTORE THIS CASE?' An entry of 'Y' will cause the restore. If 'N' is entered, no restore will take place. Any other response is an error. ISTSD will then acknowledge what was entered and act accordingly.

Exhibit 2.3.76-1  (01-01-2009)
ISTSD Input Format

Screen Display

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Record Element Description:

Row Position  
1 1–5 Literal ISTSD
1 5 Blank
1 7–18 Primary Taxpayer TIN
2 1–2 MFT
2 4–9 Tax Period
2 11 Filer Code (P or S)
2 13–14 Claim Number (Blank or 01 to 99)

Exhibit 2.3.76-2  (01-01-2009)
ISTSD Action Screen

Screen Display

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

Record Element Description:

Row Position  
1 1–5 ISTSD
2 47 Entry point for permission to delete case.Y to delete. N to retain.
5 1–12 Primary taxpayer TIN from previous command code
5 14 Filer Code (P or S) from previous command code
5 20–21 CLAIM Number from previous command code
5 25–26 MFT of module from previous command code
5 29–34 Tax Period of Module from previous command code
5 37–47 Secondary TIN of case from Innocent Spouse Tracking Record
5 48–51 Name Control from Entity Record
5 64–65 Claimant State of case from Innocent Spouse Tracking Record
9–23 3–4 Stage number or History type from Innocent Spouse Tracking Record
9–23 6–15 Stage date or History action date from Innocent Spouse Tracking Record
9–23 17–40 Unformatted stage data or history entry
9–23 43–44 Stage number or History type from Innocent Spouse Tracking record
9–23 46–50 Stage date or History action date from Innocent Spouse Tracking Record
9–23 57–80 Unformatted stage data or history entry

Note:

Only the first 32 stages or History comments will be displayed for any case.

Exhibit 2.3.76-3  (01-01-2009)
ISTSDU Input Format

Screen Display

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

Record Element Description

Row Position  
1 1–5 Literal ISTSD
1 6 'U'
1 7–18 Primary Taxpayer TIN
2 1–2 MFT
2 4–9 Tax Period
2 11 Filler Code (Q or T)
2 13–14 Claim Number (Blank or 01 to 99)

Exhibit 2.3.76-4  (01-01-2009)
ISTSDU Action Screen

Screen Display

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

Record Element Description

Row Position  
1 1–6 ISTSDU
2 47 Entry point for permission to Restore case. Y to restore. N to retain as deleted.
5 1–12 Primary taxpayer TIN from previous command code
5 14 Filer Code (P or S) from previous command code
5 2–21 CLAIM Number from previous command code
5 25–26 MFT of module from previous command code
5 29–34 Tax Period of Module from previous command code
5 37–47 Secondary TIN of case from Innocent Spouse Tracking Record
5 48–51 Name Control from Entity Record
5 64–65 Claimant State of case from Innocent Spouse Tracking Record
9–23 3–4 Stage number or History type from Innocent Spouse Tracking Record
9–23 6–15 Stage date or History action date from Innocent Spouse Tracking Record
9–23 17–40 Unformatted stage data or history entry
9–23 43–44 Stage number or History type from Innocent Spouse Tracking Record
9–23 46–55 Stage date or History action date from Innocent Spouse Tracking Record
9–23 57–80 Unformatted stage date or history entry

Note:

Only the first 32 stages or History comments will be displayed for any case.

Exhibit 2.3.76-5  (01-01-2009)
ISTSD Error Messages

ISTSD Error Messages:

DELETE/RESTORE ISSUED BUT CASE NOT FOUND — ISTSD could not find a case approved for delete or restore
DELETE/RESTORE ISSUED BUT CASE NOT PRESENT — case requested not found
DELETE/RESTORE AREA XXX NOT = CONTROLLING AREA XXX AND XXX — person working on case is not in the BOD/AREA controlling the case
INCONSISTENT MFT — MFT inconsistent
INCONSISTENT TAX PERIOD — Tax Period inconsistent
INVALID CLAIM NUMBER — claim number not blanks or 01–99
INVALID FILER CODE — Filer code not 'P' or 'S' for delete or 'Q' or 'T' for restore
INVALID MFT — MFT invalid
INVALID RESPONSE TO QUESTION — question required an answer of 'Y' or 'N'
INVALID TAX PERIOD — Tax Period Invalid
ISTSD ENTERED IMPROPERLY — ISTSD entered via pass off from a command code other than ISTSE or ISTSR

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