21.5.10  Examination Issues

Manual Transmittal

August 30, 2013

Purpose

(1) This transmits revised IRM 21.5.10, Account Resolution, Examination Issues.

Material Changes

(1) Miscellaneous editorial changes throughout.

(2) IRM 21.5.10.4.2 (5) - Deleted the reference to IRM 21.6.1.6.

(3) IPU 13U0085 issued 01-08-2013 IRM 21.5.10.4.2 (6) 3rd THEN box - Added ITLA is required when instructing taxpayer to file Form 1040X.

(4) IPU 13U0085 issued 01-08-2013 IRM 21.5.10.4.2 (6) 4th THEN box - Added (3) for a referral to update DUPOL.

(5) IPU 13U0475 issued 03-06-2013 IRM 21.5.10.4.2 (6) THEN box - Clarified the procedures on when to use ITLA.

(6) IPU 12U1746 issued 10-18-2012 IRM 21.5.10.4.2 (7) - Added new IF and Then boxes concerning if taxpayer is reporting on another taxpayer claiming EITC by sending in the Form 14039.

(7) IRM 21.5.10.4.2 (7) - Revised 5th THEN box concerning the Form 14039 and added IRM 21.9.2.3.2.

(8) IRM 21.5.10.4.3 (1) - Added information concerning audit reconsideration and taxpayer has a balance due or collection action.

(9) IPU 13U0085 issued 01-08-2013 IRM 21.5.10.5 - Added caution when transferring to SBSE and W&I to verify the Primary Business Codes.

(10) IPU 12U1746 issued 10-18-2012 IRM 21.5.10.5 (3) - Added an additional bullet to transfer a call where it is indicated in the Exhibit 21.5.10-2.

(11) IPU 13U0914 issued 05-13-2013 IRM 21.5.10.5 (4) - Updated the Hours of Operation for SBSE.

(12) IPU 13U0475 issued 03-06-2013 Exhibit 21.5.10-1 - Added information for what may be needed on the Form 4442 for Status 12 thru 49.

(13) Exhibit 21.5.10-1 - Corrected the IRM link in the Reminder and in Statue 90 THEN box from IRM 3.13.5.27.1 to IRM 3.13.5.28.1.

(14) Exhibit 21.5.10-1 Statues 12-49 - Revised the THEN box concerning preparing a Form 4442.

(15) IPU 13U0085 issued 01-08-2013 Exhibit 21.5.10-2 Status 23 box - 1st and 2nd AND box - Changed Status 22 to Status 23.

(16) IPU 13U0475 issued 03-06-2013 Exhibit 21.5.10-2 - Added the transfer numbers to the exhibit for a quick reference.

(17) IPU 13U0914 issued 05-13-2013 Exhibit 21.5.10-2 - Updated the Hours of Operation for SBSE.

(18) Exhibit 21.5.10-2 Status 24 - Added a new AND/THEN boxes for when the taxpayer submits additional information.

(19) Exhibit 21.5.10-2 Under Status 90, third box under the THEN column - Corrected the title of the IRM 3.13.5.46.

Effect on Other Documents

IRM 21.5.10, dated 08-28-2012 (Effective 10-01-2012), is superseded. Incorporated into this IRM are IPUs 12U1746, 13U0085, 13U0475 and 13U0914 issued between October 18, 2012 through May 13, 2013.

Audience

All employees performing account work

Effective Date

(10-01-2013)

Ivy S. McChesney
Director, Accounts Management
Wage and Investment Division

21.5.10.1  (10-01-2008)
Examination Inquiry Resolution Overview

  1. This section provides information for Examination (Exam) issues. If there is exam activity on the module it must be considered when answering a refund inquiry and before granting a taxpayer’s adjustment request. For additional information on resolving inquiries involving Exam, refer to IRM 21.5.6, Freeze Codes, IRM 4.19.10, Examination General Overview, IRM 4.19.13, General Case Development and Resolution, and IRM 4.19.14, EITC/Revenue Protection Strategy.

  2. Compliance projects such as Revenue Protection Strategy and Earned Income Tax Credit (EITC) Baseline change yearly. These procedures will be updated as information is available.

21.5.10.2  (10-01-2012)
What Are Examination Issues?

  1. Taxpayers contact Customer Account Services (CAS), Accounts Management (AM) or Taxpayer Assistance Centers (TACs) to resolve account issues or to obtain account information. Integrated Data Retrieval System (IDRS) research may show that Examination has selected an account/module for audit or as part of a special project. For additional information refer to IRM 21.5.3, General Claims Procedures.

21.5.10.3  (10-01-2007)
Examination Issues Research

  1. The examination issue criteria is divided into two groups, Category A and Category B. Category A criteria are issues that have highest examination potential and must be routed to the Examination Branch prior to resolution of the taxpayer's issue. Refer to IRM 21.5.3, General Claims Procedures, for more information. Refer to IRM 21.5.3.4.12, Category B Criteria (BMF Only), for an explanation of Category B criteria.

  2. Examination also reviews original returns which meet certain criteria. Refer to IRM 21.5.10.3.2, Pre-Refund Audits.

21.5.10.3.1  (10-01-2008)
IDRS Research Exam Issues

  1. Research IDRS and provide taxpayers available information when their tax returns are being examined. Use the following procedures to identify if the examination is located in Field Exam or Correspondence Exam.

    1. Identify tax period under examination (Is there a transaction code (TC) 420 or TC 424 on module?).

    2. Is AMDIS/AMDISA information available for this tax period?

    3. Use Command Code (CC) AMDIS/AMDISA to determine Status of examination.

    4. Research AMDISA to determine the Primary Business Code (PBC).

    5. Field Exam - PBC 201 through 215, 301 through 309, and 315. Follow procedures in Exhibit 21.5.10-1, AIMS STATUS CODE GUIDE - FIELD CASES.

    6. Correspondence Exam - PBC 190 through 194, 295 through 299, and 398. Follow procedures in Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CORRESPONDENCE EXAM.

    7. Appeals - PBC 6XX (XX = appeals office code) AIMS Statuses 80–89. Follow procedures in Exhibit 21.5.10-1, AIMS STATUS CODE GUIDE - FIELD CASES, and Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CORRESPONDENCE EXAM.

  2. Examination related freeze codes are listed below. Refer to IRM 21.5.6, Freeze Codes, for information on working these freezes. Account action may be restricted.

    • -E: TC 810 hold

    • -L: Open Examination Indicator

    • P-: Refund Cancellation

    • -Q: Unallowable Refund Freeze

21.5.10.3.2  (10-01-2007)
Pre-Refund Audits

  1. The Service identifies issues that indicate a taxpayer may not be entitled to all or part of the refund amount claimed. The questionable part of the refund is held pending review. The refund is released by Examination when the taxpayer provides information indicating he/she is entitled to the refund. The remaining refund will be direct deposited if the taxpayer originally requested direct deposit. Refer to IRM 21.5.10.4.1.2, Examination Refund Hold Projects.

21.5.10.4  (10-01-2002)
Examination Issue Procedures

  1. Follow these procedures when a contact involves an examination issue.

21.5.10.4.1  (05-07-2010)
EITC and other projects

  1. Taxpayers who claimed EITC for a current or prior Tax Year may experience a delay in receipt of the EITC portion of their refunds because of a screening process which identifies questionable item(s) on their return.

    Caution:

    Do not release the refund under any circumstance, only Campus Exam has this authority.

  2. The taxpayer will receive a Computer Paragraph CP 75, Exam Initial Contact Letter - EITC - Refund Frozen, or CP 75A, Exam Initial Contact Letter - EITC -No Refund Frozen. The CP 75 notice (which generates within 17 days from the date the credit is frozen) advises the taxpayer that the refund will be delayed pending the examination of the tax return.

  3. The CP 75/CP 75A notice advises the taxpayer of the issues being examined. Another letter will be issued within 30 days requesting the same information, if the taxpayer does not reply. The subsequent letter will include a report that will propose changes to the taxpayer's account.

  4. For tax years 2003 through 2005, certain taxpayers were sent a CP 75B notice. The CP 75B notice advised the taxpayer the EITC portion of their refund was being held pending verification of their EITC Qualifying Child or Children’s residency. If contacted concerning the CP 75B notice, review the account and advise the taxpayer if the EITC was refunded/offset or reversed. If the EITC was reversed, send the taxpayer a copy of the audit report. Refer to IRM 21.5.10.4.4, Copies of Audit Reports.

21.5.10.4.1.1  (10-01-2012)
Referring Cases to the Taxpayer Advocate Service (TAS)

  1. Refer taxpayers to TAS when the contact meets TAS Criteria and you can't resolve the taxpayer's issue the same day. See IRM 13.1.7.2, TAS Case Criteria, for additional information. The definition of "same day" is within 24 hours. "Same Day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.4, Same Day Resolution by Operations.

  2. Referrals to TAS are made by completing Form 911/e-911, Request for Taxpayer Advocate Service Assistance, and routing the form to TAS.

  3. For additional information on routing cases to TAS refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

21.5.10.4.1.2  (03-16-2011)
Examination Refund Hold Projects

  1. A TC 810 or TC 570 indicates refunds are stopped/frozen. TC 810 or TC 570 is used if an examination of the taxpayer’s return is in process or the previous examination was not closed. If the taxpayer does not claim the same items on a subsequent return, the refund will be released in most cases.

    Note:

    Use Audit Information Management System (AIMS) status codes to determine how to respond to the taxpayer. Make sure you are researching AIMS on the tax period that is frozen.

  2. If the refund is held by a TC 810, then a TC 811 will post in the same cycle to release the portion of the refund not related to EITC or the Adoption Credit. Once the Examination process is complete, a second TC 811 will post to release the EITC or the Adoption Credit portion of the refund, if applicable.

  3. If TXMOD shows a TC 570 or TC 810 with open AIMS information, follow procedures below:

    If And Then
    The refund was stopped with TC 570 or TC 810 It has not been more than 30 days since the refund has been stopped Advise the taxpayer that he/she will be contacted within 30 days from date the refund was stopped. Do not prepare Form 4442, Inquiry Referral. Do not refer the calls to Campus Examination.
    The refund was stopped with TC 570 or TC 810 It has been more than 30 days since the refund was stopped Refer to Exhibit 21.5.10-2, AIMS Status Code Guide Correspondence Exam.

  4. Check TXMOD for the second TC 811 and follow the procedures below:

    If And Then
    A second TC 811 is pending or posted in the applicable tax module No TC 846 (for the frozen portion of the overpayment) is present and less than 30 days from the input of the second TC 811 Advise the taxpayer to expect a refund within 4 weeks.
    A second TC 811 is pending or posted in the applicable tax module No TC 846 (for the frozen portion of the overpayment) is present and more than 30 days from the input of the second TC 811 Refer to Exhibit 21.5.10-2, AIMS Status Code Guide Correspondence Exam.
    A second TC 811 is not present or is unpostable in the applicable tax module, one of the previous two year’s modules are in AIMS control status 54, 55, or 57 The taxpayer has not received a response Refer to Exhibit 21.5.10-2, AIMS Status Code Guide Correspondence Exam.
    A second TC 811 is not present AIMS control status is 90 Refer to Exhibit 21.5.10-2, AIMS Status Code Guide Correspondence Exam.

21.5.10.4.1.3  (10-01-2007)
Unallowable EITC (SE Tax Not Figured)

  1. Refer to IRM 21.6.3.4.2.7.7, EITC and SE Tax, for EITC information.

21.5.10.4.2  (10-01-2013)
Exam Soft Notices CP 85A, CP 85B, CP 85C, CP 87A, CP 87B, CP 87C, and CP 87D

  1. A study of tax returns conducted by Compliance Research (CR) showed duplicate usage of Social Security Numbers (SSNs), also known as Duplicate Taxpayer Identification Numbers (TINs) to obtain tax benefits. Exam consolidated the prior six notices into four new CP notices to cover the scenarios identified by the study. The Risk Based Scoring System (RBSS) team designed three new notices to cover taxpayers who break rules concerning qualifying child status, filing status and Schedule C income in claiming the EITC and were not selected for audits.

  2. Exam currently has two Soft Notices; CP 85 based on rules concerning the Earned Income Tax Credit (EITC) and CP 87 based on rules that apply when two or more taxpayers claim the same individual for the EITC or an exemption under Section 151 of the Internal Revenue Code.

  3. CP 85A, CP 85B, CP 85C, CP 87A, CP 87B, CP 87C, and CP 87D (Exam Soft Notices). Each letter informs the taxpayer that he/she claimed one of the various tax benefits for a qualifying child, exemption, and filing status. The letters are sent for the following scenarios:

    • CP 85A, Please Help Us Confirm Your Filing Status. Taxpayer claimed Head of Household filing status and may be married.

    • CP 85B, Please Help Us To Confirm Your Qualifying Child. Taxpayer claimed a qualifying child for EITC that may not be correct.

    • CP 85C, Please Help Us Confirm Income You Reported on Schedule C That Qualified You for the Earned Income Credit (EIC). Taxpayer filed a Schedule C with little or no expenses and may not have a business.

    • CP 87A, You Need To Make Sure Someone Is Your Dependent. Taxpayer claimed an exemption and/or qualifying child for EITC that was duplicated on another return.

    • CP 87B, You Need To Make Sure You Are Not Someone's Dependent. Taxpayer claimed an exemption for themselves, and another taxpayer also claimed the exemption.

    • CP 87C, You Need To Make Sure Someone Qualifies As Your Dependent. Taxpayer claimed an exemption that was claimed on another return. The exemption claimed is over the age of 23 and filed a tax return reporting more than the exemption amount in gross income.

    • CP 87D, You Need To Make Sure Someone Is Your Dependent. Taxpayer claimed an exemption for self and was also claimed on a joint return.

    Note:

    Master File will contain a TC 971, action code (AC) 138 when one of the Exam soft notices listed above is generated.

  4. Both the CP 85 and CP 87 are sent for information only. No adjustments will be made to the return unless the taxpayer initiates an adjustment. Undelivered CP 85 and CP 87 should be destroyed as classified waste.

  5. Each taxpayer is asked to check his/her tax return (for the tax year indicated on the notice) and ensure the information is correct. If the taxpayer is:

    • Entitled - no action is required.

    • Not entitled to the exemption, Qualifying Child, Filing Status, or Schedule C income, he/she is advised to file Form 1040X, Amended U.S. Individual Income Tax Return, for the tax year referenced in the CP Notice, and not to make the same error on his/her next tax return.

  6. For inquiries about these letters.

    If And Then
    Taxpayer calls Needs clarification of tax law Use appropriate Interactive Tax Law Assistant (ITLA) topic to review tax law (requirements for exemptions, EITC, filing status and Schedule C income) or transfer to the tax law if not ITLA trained.
    Claims they are a victim of Identity Theft Refer to IRM 21.9.2.3, Identity Theft - Telephone Overview, for guidance.
    Agrees he/she should not have claimed exemption/EITC, filing status or Schedule C income Advise the taxpayer to complete Form 1040X, Amended U.S. Individual Income Tax Return, to correct the original return. Inform the taxpayer they can obtain a copy of Form 1040X and the instructions by going to www.irs.gov or offer to mail the information to them.

    Note:

    The Amended Return Tax Law Category (TLC) on Interactive Tax Law Assistant (ITLA) is required to be used to determine if the taxpayer should file an amended return.

    Used the wrong SSN
    1. Advise taxpayer they should correct the SSN on future filings. If a preparer was used to file the return, advise the taxpayer to provide the preparer with the correct SSN for future filings.

    2. Taxpayer does not need to do anything for current tax return.

    3. Refer to IRM 21.6.1.6, Command Code DUPED and DDBCK, to update the Duplicate TIN database (DUPOL).

    Wants to report information on the other taxpayer claiming exemption/EITC, for example both taxpayers are claiming the same dependent and claiming EITC
    1. Inform the taxpayer we have all the information concerning the other taxpayer and there is no need to take any action at this time.

    2. Explain that you cannot discuss another taxpayer's income tax return because of disclosure laws and the Privacy Act.

    After a review of the tax law as above, taxpayer determines he/she is entitled to the benefit Explain to taxpayer that if he/she finds that the SSN entered on the return was correct and the taxpayer has determined that he/she is entitled to claim the exemption, EITC or Schedule C income (after reviewing the requirements in the Form 1040 Tax Package); then no action is needed. Advise the taxpayer Exam may contact the taxpayer at a later date to verify the claim.

  7. For written correspondence:

    If Taxpayer And Then
    Files Form 1040X, Amended U.S. Individual Income Tax Return  
    1. Adjust account per IRM 21.5.3, General Claims Procedures.

    2. Ensure all related adjustments are made, i.e., exemption, EITC, filing status and/or Schedule C income.

    Sends a signed letter agreeing he/she should not have claimed the exemption, EITC and/or Schedule C income  
    1. Adjust account per IRM 21.6.1, Filing Status and Exemptions Adjustments.

    2. Ensure all adjustments are made, i.e., exemption, EITC, filing status and/or Schedule C income.

    Sends a letter stating he/she is entitled to exemption, EITC and/or Schedule C income Appears he/she is expecting a response.
    1. Send an IDRS C letter thanking him/her for information.

    2. Advise the taxpayer, that even though the SSN entered on the return was correct and the taxpayer has determined (after reviewing the requirements in the Form 1040 Tax Package) that he/she is entitled to claim the exemption, EITC and/or Schedule C income, Exam may contact the taxpayer at a later date to verify the claim.

    Sends documentation claiming they are a victim of Identity Theft.   Refer to IRM 21.9.2.4, Identity Theft - Paper Overview, for guidance.
    Sends Form 14039, Identity Theft Affidavit, to report on another taxpayer claiming exemption/EITC, for example both taxpayers are claiming the same dependent and claiming EITC.   Refer to IRM 21.9.2.3.2, Tax-Related Identity Theft, for additional information.
    Sends a letter stating he/she is entitled to exemption Appears he/she is not expecting a response. No further action is required. Treat correspondence as classified waste.
    Taxpayer sends a letter stating he/she used wrong SSN  
    1. Reply to the taxpayer that he/she should correct the SSN on future filings. If a preparer was used to file the return, advise the taxpayer to provide preparer with the correct SSN for future filings.

    2. Taxpayer does not have to do anything for the current tax return.

21.5.10.4.3  (10-01-2013)
Audit Reconsiderations

  1. Individual Master File (IMF) Audit Reconsideration - Is the process the IRS uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid, or a tax credit was reversed. Examination cases closed Non-Examined with no additional tax assessed do not meet the definition and criteria of an Audit Reconsideration and should not be routed to Exam. Refer to IRM 4.13.2.1, Research/Initial Case Screening, through IRM 4.13.2.4, Reconsideration Calls Received in Exam Operation, for information to determine if the case meets audit reconsideration criteria. Refer to IRM 4.13.2.2, Function Responsible & Routing Instructions, for routing instructions. Taxpayers requesting audit reconsideration will typically have a balance due and may require holds on collection action. For additional information refer to IRM 4.13.2.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function.

    Note:

    Refer to Document 6209 for a current list of Non Examined Disposal Codes.

  2. Business Master File (BMF) Audit Reconsideration - BMF Audit Reconsiderations go through Exam Classification and are worked by Accounts Management if not selected. Refer to IRM 4.13, Audit Reconsideration.

    • Send all BMF Audit Reconsiderations to Exam Classification.

    • Secure the TC 421 document, if possible, prior to sending to Exam.

  3. If Exam returns the BMF Audit Reconsideration and provides instructions to allow the claim, input the adjustment with a TC 291, using blocking series (BS) 18.

    Note:

    An adjustment to an account with a previously posted TC 160 requires a secondary TC 16X to prevent an Unpostable 334 Reason Code (RC) 6 situation.

  4. If Exam returns the BMF Audit Reconsideration and provides instructions to disallow the claim, follow procedures in IRM 21.5.3.4.6.1, Disallowance and Partial Disallowance Procedures.

21.5.10.4.4  (03-07-2012)
Copies of Audit Reports

  1. Follow instructions in the table below to request copies of an audit report:

    If And Then
    The taxpayer is requesting a copy of their audit report A TC 421 is present on the module(s)
    1. Refer Form 4442, Inquiry Referral, to the Return and Income Verification Unit (RAIVS) at the campus reflected by the 1st two digits of the TC 421 DLN. Refer to note below.

    2. Note on Form 4442, Inquiry Referral, the Document Locator Number (DLN) of the audit assessment and the controlling DLN.

    3. Specify which year(s) the taxpayer is requesting.

    4. If there is more than one audit on the same year, identify which audit the taxpayer is questioning.

    The taxpayer is requesting a copy of their audit report A TC 421 is not present on the module(s) W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam.

    Note:

    If the audit occurred at the Brookhaven, Memphis, Philadelphia, Andover or Atlanta Campus route Form 4442 to the appropriate Campus listed below:

    If Then
    TC 421 reflects Brookhaven IMF - route to Fresno
    BMF - route to Cincinnati
    TC 421 reflects Memphis IMF - route to Fresno
    BMF - route to Cincinnati
    TC 421 reflects Philadelphia IMF - route to Kansas City
    BMF - route to Ogden
    TC 421 reflects Andover IMF - route to Fresno
    BMF - route to Cincinnati
    TC 421 reflects Atlanta IMF - route to Kansas City
     

  2. Advise the taxpayer it may take up to 60 days to receive the copy of the audit report if the return has been shipped to the Federal Records Center. Do not charge the taxpayer for a copy of audit report. Follow procedures below:

    1. Forward request to Return and Income Verification Services (RAIVS) Unit in the campus where the audit occurred.

    2. Refer to Exhibit 3.5.20-3, RAIVS Contacts.

21.5.10.5  (05-13-2013)
Accounts Management Call Transfers to Exam

  1. Accounts Management assistors now have the ability to transfer calls to W&I Campus Examination and SBSE Campus Examination in specific situations. This functionality is available as an alternative for routing Form 4442/e-4442. The assistor should make every attempt to resolve the taxpayer’s issues before transferring the call to Examination. The transfer capability does not circumvent the guidelines outlined in Exhibit 21.5.10-2, AIMS Status Code Guide - Correspondence Exam.

    Note:

    Not all Exam calls should be transferred. Only transfer calls that meet the guidelines in IRM 21.5.10.5(3) below and by following the AIMS Status Code Guide in Exhibit 21.5.10-2.

    Note:

    The Exam Transfer Numbers are for Campus Exam Cases only.

  2. Assistors without the capability to transfer a call will need to complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Referral Fax Numbers for Form 4442 referral fax numbers.

    Note:

    BMF Assistors - Complete Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Referral Fax Numbers for Form 4442 referral fax numbers.


  3. Those accounts meeting the transfer criteria outlined below can be transferred:

    • Taxpayers who have an Open Audit identified by an Exam Freeze Code (-L), information available on CC AMDIS, AIMS status code is between 10 and 57 AND an unreversed TC 420 or TC 424 is on module.

    • Taxpayers who have a Closed Audit with an open Exam control base on IDRS indicating there is an open Audit Reconsideration case.

    • Any status code listed in Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE CORRESPONDENCE EXAM, that states the taxpayer can be transferred.

  4. Refer to Exhibit 21.5.10-2, AIMS Status Code Guide - Correspondence Exam, which outlines how to identify what campus the case is open in and the appropriate procedures to follow. Hours of operation are Monday - Friday from 7 a.m. to 7 p.m. local time, Alaska and Hawaii use Pacific time.

    Caution:

    Use extra caution when transferring calls. SBSE Primary Business Codes (PBC) range in the 200s and W&I range in the 100s. Refer to the chart in the Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE CORRESPONDENCE EXAM.

  5. Cases open in IMF W&I Campuses -

    • #92217 English

    • #92218 Spanish

  6. Cases open in IMF SBSE Campuses -

    • #92461 English

    • #92462 Spanish

  7. International - Not Toll Free

    • 267-941-1037

    Note:

    If a call is received outside the hours of operation, prepare a Form 4442/e-4442 and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Referral Fax Numbers for Form 4442 referral fax numbers.

Exhibit 21.5.10-1 
AIMS STATUS CODE GUIDE - FIELD CASES

Caution:

Field Exam Cases have a Primary Business Code 201 through 215, 301 through 309, and 315.

Note:

For Status Codes 00, 05, 06, 07, 08, 09, and 10 the taxpayer should never be told that there is Exam activity on the account. Generally, the taxpayer will not be aware of any examination activity on their account when in these status codes. If the case is not examined, the taxpayer will not be contacted. Unrelated inquiries must be handled following normal procedures.
AIMS Status may indicate a future date in the "current status code line" . This is the date the case is scheduled to enter the status indicated. Use the appropriate status code depending on the date of the inquiry.

Reminder:

Always verify the current mailing address on file. If the taxpayer states they have moved, update the entity with the new address. For instructions on inputting an address change refer to IRM 3.13.5.28.1, Procedures on Completing an Address Update/Change due to "Oral" Statements/Telephone Contact. Only prepare Form 4442, Inquiry Referral, for an address change when it meets the criteria for a particular AIMS status; do not forward when an address change is the only issue. The Form 4442 can be faxed to the Exam (or Appeals, if applicable) function where the AIMS control is located. Do not forward a Form 4442 to exam when the status code below states "Do Not Refer" .

Note:

To insure proper routing of Form 4442, Inquiry Referral, first determine the AIMS control. Research CC AMDISA for the Primary Business Code (PBC) for Location of the Exam Employee Group Code (EGC) (1XXX or 2XXX only), for Field Office where the case is assigned.
The link to the Exam Employee Group Code is located on the SERP home page under Who/Where tab and it's provided in the table below for the fax and/or telephone numbers for Field Cases.

Note:

Status 34 - If in Status 34, PBC 298 or 398 and in the EGC range of 5400-5495 or 5800-5890, it is Ogden Service Center (OCS) Tax Equity and Fiscal Responsibility Act (TEFRA) and the Form 4442, Inquiry Referral, should be sent to OSC AIMS coordinator at OSC mail stop 4590 or faxed to 801-620-2380. If in Status 34 PBC 295 and in EGC range of 5400-5495 or 5800-5890 it is BSC TEFRA then the Form 4442 should be sent to the Brookhaven Service Center (BSC) AIMS coordinator, at BSC mail stop 630 or faxed to 631-447-4781.

IF AIMS STATUS CODE IS AND THEN
00 thru 06 or 08
Examination Not Started
The taxpayer filed a claim and the claim was selected for examination (e.g., Source Code 30 on AIMS) Advise the taxpayer we are reviewing their return and we will contact the taxpayer if we need additional information. If the claim has been delayed for more than 120 days, prepare a Form 4442, Inquiry Referral, to the assigned office.
00 thru 06 or 08
Examination Not Started
This status does not have anything to do with taxpayer's inquiry Do not tell the taxpayer that he or she may be under examination. Do not refer. Resolve the taxpayer issue.
07
CASE TRANSFER
Taxpayer's case is in transit to another office. The transfer may have been initiated by taxpayer request or initiated by IRS determination that the issue(s) needs to be worked by another office.
Less than 30 days since update to Status 07, no letter/reply received Advise taxpayer their case is in transit to another office. The receiving office will contact the taxpayer within 30 days (of status update to 07). Do not refer.
More than 30 days since update to Status 07, no letter/reply received Complete Form 4442, Inquiry Referral, and fax to Exam where the transferred AIMS control is located. For AIMS control location information refer to the Who/Where tab on the SERP home page. Click on EXAM Employee Group Code (EGC) Contacts..
More than 30 days from the Form 4442 referral date and receiving office has not contacted the taxpayer Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
09 thru 11
ASSIGNED BUT NO TIME APPLIED
  Do not tell the taxpayer that he or she may be under examination. Do not refer.
12 thru 49
EXAMINATION STARTED

Note:

For Status 34 refer to note above.

  If the taxpayer requests a call back or provides additional information concerning the examination of his account, prepare a Form 4442, Inquiry Referral, and fax to the Exam office where the AIMS control is located. For AIMS control location information refer to the Who/Where tab on the SERP home page, and click on EXAM Employee Group Code (EGC) Contacts.
51 thru 56 or 58 thru 59
PREPARING TO CLOSE CASE
Less than 30 days in Status code Advise taxpayer to allow 60 days for a notice. Do not refer.
Taxpayer has additional information to submit or it is more than 30 days from the taxpayer's previous reply to correspondence and the taxpayer has not received a reply Complete Form 4442, Inquiry Referral. Mark on the form "Expedite case in Status 51-56 or 58-59" and fax to Exam where the AIMS control is located. For AIMS control location information refer to the Who/Where tab on the SERP home page. Click on EXAM Employee Group Code (EGC) Contacts.
More than 30 days from the Form 4442, referral date and taxpayer has not received a letter or response Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
57
SURVEY CASE
If the taxpayer's account has a -L Freeze and the account is in Status 57, the taxpayer is not aware the return is being reviewed.
If the taxpayer filed a claim - and the opening creation date (Shown on AMDISA as OPNG-CRTN/TRANSFER-DT>) is 120 days or less Advise the taxpayer we are reviewing the return and will contact him or her if the return is selected for examination. A refund (if applicable) should be scheduled within 160 days of opening creation date. Do not refer.
More than 120 days from the opening creation date Complete Form 4442, Inquiry Referral, and fax to Exam where the AIMS control is located. For AIMS control location information refer to the Who/Where tab on the SERP home page. Click on EXAM Employee Group Code (EGC) Contacts.
More than 30 days from the Form 4442 referral date and the taxpayer has not received a letter or response Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
80 thru 89
CASE REFERRED TO APPEALS
Cases are referred to Appeals by taxpayer request or when a taxpayer petitions Tax Court.

Note:

Appeals PBC is 6XX (XX = Appeals Office Codes. Refer to Document 6209, for the complete listing.

If 30 days or less since referral to Appeals (Status 81) and no correspondence received Advise the taxpayer the case has been sent to Appeals and to expect correspondence within 30 days. Do not refer.
31-59 days since referral to Appeals, and no correspondence received Complete Form 4442, Inquiry Referral, and fax to the Appeals Office where the AIMS control is located. For AIMS control location information refer to the Who/Where tab on the SERP home page. Click on EXAM Employee Group Code (EGC) Contacts.
More than 30 days from the Form 4442 referral date and no Appeals reply Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
90
EXAMINATION CLOSED
Examination is complete. If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.
Taxpayer is asking about a refund or notice from the audit Advise taxpayer to allow 6 weeks for the processing of any refund/notice. Do not refer.
Taxpayer has not requested an Audit Reconsideration Advise the taxpayer examination is closed. Determine if the taxpayer qualifies for Audit Reconsideration. Refer to IRM 4.13.1.4, Criteria for Reconsideration. For BMF Audit Reconsideration refer to IRM 21.5.10.4.3, Audit Reconsideration. For routing procedures refer to IRM 4.13.2.2, Function Responsible & Routing Instructions. If they do not qualify, explain the Audit Reconsideration procedures and processing time frames. Refer to IRM 4.13.2.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function. Issue Letter 3338C, Audit Reconsideration Acknowledgement Letter, if appropriate.
Less than 60 days since the taxpayer has requested an Audit Reconsideration Confirm Letter 3338C was sent. If taxpayer qualifies for Audit Reconsideration, issue Letter 3338C. If Letter 3338C was previously sent, check to see if Exam Operation has an open case control on TXMOD. If not, advise taxpayer they need to respond to Campus outlined in Letter 3338C with requested documents for reconsideration. Ask the taxpayer if they have a new address. If yes, change the address. Refer to IRM 3.13.5.28.1, Procedures on Completing an Address Update/Change due to "Oral" Statements/Telephone Contact, for instructions on inputting an address change. If open case control present on TXMOD, complete Form 4442, Inquiry Referral, with new address and fax to Exam Operation where the AIMS control is located. For AIMS control location information refer to the Who/Where tab on the SERP home page. Click on EXAM Employee Group Code (EGC) Contacts.
Between 60-119 days since taxpayer has requested an Audit Reconsideration Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines

Exhibit 21.5.10-2 
AIMS STATUS CODE GUIDE CORRESPONDENCE EXAM

  1. Calls can be transferred to Exam following the procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam, as a replacement for routing Form 4442/e-4442. Follow the AIMS status code table below to determine when a call transfer or a referral would be appropriate. Assistors without the capability to transfer a call will need to complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Referral Fax Numbers for Form 4442 referral fax numbers.

    Note:

    BMF Assistors - Complete Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Referral Fax Numbers for Form 4442 referral fax numbers.

  2. To insure proper transfers of calls and/or routing of Form 4442, first determine the AIMS control. Research CC AMDISA for the Primary Business Code (PBC) for Campus Location of the Examination. All Campus examinations will reflect an Employee Group Code (EGC) (5XXX).

Caution:

Correspondence Exam cases are located in the Campus and can be identified by the 3 digit Primary Business Code (PBC), located on AMDISA as follows:

W&I SBSE
Andover 190 Brookhaven 295
Atlanta 191 Cincinnati 296
Austin 192 Memphis 297
Fresno 193 Ogden 298
Kansas City 194 Philadelphia 299


Those accounts meeting the transfer criteria can be transferred as follows:
The Cases open in IMF W&I Campuses -

  • #92217 English

  • #92218 Spanish


Cases open in IMF SBSE Campuses -

  • #92461 English

  • #92462 Spanish


International - Not Toll Free

  • 267-941-1037


Hours of operation are Monday-Friday from 7 a.m. to 7 p.m. local time. Alaska and Hawaii use Pacific times.

Note:

AIMS Status may indicate a future date in the "current status code line." This is the date the case is scheduled to enter the status indicated. Use the appropriate status code depending on the date of the inquiry.

Reminder:

Always verify the current mailing address on file. If the taxpayer states they have moved, update the entity with the new address. For instructions on inputting an address change refer to IRM 3.13.5.28.1, Procedures on Completing an Address Update/Change due to "Oral" Statements/Telephone Contact. Only prepare Form 4442, Inquiry Referral, for an address change when it meets the criteria for a particular AIMS status; do not forward when an address change is the only issue. The Form 4442 can be faxed to the Exam (or Appeals, if applicable) function where the AIMS control is located. Do not forward a Form 4442 to exam when the status codes below states "Do Not Refer" .

Note:

Status 34 - If in Status 34, PBC 298 or 398 and in the EGC range of 5400-5495 or 5800-5890, it is OSC TEFRA and the Form 4442, Inquiry Referral, should be sent to OSC AIMS coordinator at OSC mail stop 4590 or faxed to 801-620-2380. If in Status 34 PBC 295 and in EGC range of 5400-5495 or 5800-5890 it is BSC TEFRA then the Form 4442 should be sent to the BSC AIMS coordinator, at BSC mail stop 630 or faxed to 631-447-4781.

AIMS STATUS CODE AND THEN
00 or 06 It is a frozen refund (-R or P- freeze), the taxpayer has not yet received any notification from Exam Operation and it is 30 days or less from AIMS creation or update. Advise the taxpayer they will be notified by Exam Operation within 30 days of the frozen refund. Do not refer.
00 or 06 It is a frozen refund (-R or P- freeze), the taxpayer has not received a CP 75, CP 75A, CP 75C, Letter 566, Letter 566-H, or Letter 566-E, it is more than 30 days and less than 90 days in the current status. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Referral Fax Numbers for Form 4442 referral fax numbers.
00 or 06 It is a frozen refund (-R) (P-), the taxpayer has not received a CP 75, CP 75A, CP 75C, Letter 566, Letter 566-H, or Letter 566-E, it is more than 30 days from the Form 4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
00
RETURNS IN TRANSIT
90 days or less since update to Status 00 If the EITC refund is being held, or the taxpayer states he or she was contacted by Exam for the issue in question, advise the taxpayer we are reviewing the return because of a questionable item and will contact the taxpayer if the return is selected for examination. Do not refer.
More than 90 days and taxpayer has not received a letter or response. Verify the taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date, taxpayer has not received a letter or response and case is still in Status 00. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
01
Selected Claims/Related Returns in Transit to Area Office.
60 days or more since updated to Status 01. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
06
AWAITING CLASSIFICATION
Cases not yet screened for possible selection for examination. Taxpayer will normally not be aware of any examination activity on their account. Return may not be examined.
Less than 45 days since updated to Status 06. If the EITC refund is being held, or the taxpayer states he or she was contacted by Exam for the same issue, advise the taxpayer the return is being screened for possible examination and we will contact the taxpayer if the return is selected for examination. Do not refer.
More than 45 days and taxpayer has not received a letter or response. Verify taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442 /e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442, referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
07
CASE TRANSFER
Taxpayer's case is in transit to another office. The transfer may have been initiated by taxpayer request or initiated by IRS determination that the issue(s) needs to be worked by another office.
30 days or less since updated to Status 07, no letter/reply received. Advise the taxpayer their case is in transit to another office. The receiving office will contact the taxpayer within 30 days (of the Status 07).
More than 30 days since the update to Status 07, no letter/reply received. Verify the taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the transferred AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442, referral date and receiving office has not contacted the taxpayer. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
08
SELECTED NOT ASSIGNED Prior to Exam contacting taxpayer.
Case has been selected for possible examination but not assigned. Taxpayer will usually not be aware of possible exam activity. Return may not be examined. If case is not examined taxpayer will not be contacted.
30 days or less since update to Status 08, initial contact letter not sent. If the EITC refund is being held, advise the taxpayer we are reviewing his or her return due to a questionable item and we will contact the taxpayer within 30 days if the return is selected for examination. At that time, we will explain what information is needed. Do not refer.
More than 30 days since update to Status 08 input. Verify the taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and taxpayer has not received a letter or response. Verify the taxpayer's current address and update if needed. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
09
ASSIGN TO TEAM Prior to Exam contacting Taxpayer.
If less than 30 days since update to Status 09. Advise the taxpayer we are reviewing the return due to a questionable item and we will contact him/her within 30 days if the return is selected for examination. Do not refer.
More than 30 days since update to Status 09. Verify the taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and taxpayer has not received a letter or response. Verify the taxpayer's address and update if needed. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
10
INITIAL CONTACT LETTER
Audit process has begun: Exam has issued an Initial Contact Letter (ICL), requesting taxpayer submit information for items under examination.

Note:

Status 10 is the date the notice or letter was issued to the taxpayer.


The following are Initial Contact Letters (ICL's)
  • CP 75

  • CP 75A

  • CP 75D

  • Letter 566

  • Letter 566-E

  • Letter 566-D

Less than 45 days since update to Status 10. Advise the taxpayer he or she should have received or will be receiving shortly (depending on the status 10 date) a notice or letter requesting to submit information. If taxpayer states they have moved, verify the taxpayer's current address, update if needed on cc ENMOD and complete a Form 4442/e-4442, Inquiry Referral. Fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers.
More than 45 days in Status 10 and taxpayer has not received a letter or response or taxpayer states he has lost the letter. Verify the taxpayer's current address and update if needed. Advise the taxpayer we are examining the return. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 45 days since the taxpayer responded to any Initial Contact Letter and taxpayer has not received a letter or response. Verify the taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and the taxpayer has not received letter or response Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
12
SPECIAL CONTACT LETTER SENT
This Status is the same as Status 10. Some campuses use this status on certain cases.
Less than 45 days since update to Status 12. Advise the taxpayer he or she should have received or will be receiving shortly (depending on the status 12 date) a notice or letter requesting to submit information. If taxpayer states they have moved, verify the taxpayer's current address, update if needed on ENMOD and complete a Form 4442/e-4442, Inquiry Referral. Fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers.
More than 45 days in Status 12 and taxpayer has not received a letter or response or taxpayer states he has lost the letter. Verify the taxpayer's current address and update if needed. Advise the taxpayer we are examining the return. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 45 days since the taxpayer responded to any Initial Contact Letter and taxpayer has not received a letter or response. Verify the taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and the taxpayer has not received letter or response Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
17
Cases referred to the campus fraud coordinator.
Less than 30 days since taxpayer submitted information. Advise the taxpayer their case is being evaluated and they will be contacted by the campus fraud coordinator within 30 days.
More than 30 days since taxpayer submitted information. Verify the taxpayer's address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
20
BACK DOWN from APPEALS
Case is in transit from Appeals to Exam Operation.
Less than 30 days since taxpayer submitted information. Advise taxpayer to allow 30 days for a response.
Taxpayer provided additional information. Fax any additional information to examination on Form 4442, Inquiry Referral, where the AIMS control is located. Mark on the form " Expedite case in Status 20 " . Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the Form 4442 referral date and the taxpayer has not received letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
22
30- DAY LETTER
Cover letter for the first proposed examination report issued which gives the taxpayer 30 days to respond.
30 day Letters:
  • Letter 525

  • Letter 566-B

  • Letter 566-D

Less than 30 days since update to Status 22, no letter/report received by the taxpayer. Advise taxpayer the report has been issued. If the taxpayer's address has changed, update address, and request a new report be issued. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers. If the taxpayer's address has not changed, advise the taxpayer that once report is received to submit the requested information and allow 30 days for receipt.
More than 30 days since update to Status 22, no letter/reply received by taxpayer. Verify the taxpayer's address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and no letter/reply received by that taxpayer. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
Taxpayer received the report and has information to submit. Ask the taxpayer to submit the additional information to the requestor.
Less than 30 days since the taxpayer responded and no letter or response received. Advise the taxpayer to wait 30 days for a response. Do not refer.
More than 30 days since the taxpayer responded. Verify the taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
23
REVISED AUDIT REPORT ISSUED
Taxpayer information considered and a revised Examination report issued with a Letter 692.
Less than 30 days since update to Status 23, no letter/report received by the taxpayer. Advise taxpayer the report has been issued. If the taxpayer's address has changed, update address, and request a new report be issued. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers. If the taxpayer's address has not changed, advise the taxpayer that once report is received to submit the requested information and allow 30 days for receipt.
More than 30 days since update to Status 23, no letter/reply received by taxpayer. Verify the taxpayer's address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and no letter/reply received by that taxpayer. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
Taxpayer received the report and has information to submit. Ask the taxpayer to submit the additional information to the requestor.
Less than 30 days since the taxpayer responded and no letter or response received. Advise the taxpayer to wait 30 days for a response. Do not refer.
More than 30 days since the taxpayer responded. Verify the taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
24
STATUTORY NOTICE OF DEFICIENCY ISSUED
Notice is sent certified mail. This is the taxpayer's legal deficiency notification.
Please refer to note listed in AIMS Status Code Guide above.
Letter 3219, Statutory Notice of Deficiency
Letter 555 (response to mail received during 90 day time frame.)
Less than 30 days since AIMS Status 24 date. Advise the taxpayer that a statutory notice has been issued and to follow the instructions in the notice when it is received. Do not solicit for additional information. If the taxpayer states he/she has additional information to support his case, advise taxpayer to send information as soon as possible for Examination consideration. The 90 Day or 150 days if the statutory notice was mailed to a taxpayer outside of the United States, time frame to petition Tax Court will not be extended.
More than 30 days since update to Status 24 and taxpayer states they have not received the Statutory Notice or a response to mail sent in. Verify taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
Taxpayer submitted additional information. Transfer the call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, with the information the taxpayer is providing and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and taxpayer has not received a Statutory Notice or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
25
ADDITIONAL INFORMATION REQUESTED
The information submitted by the taxpayer was not sufficient to change report and additional information was requested.
Less than 30 days since update to AIMS Status 25. Advise taxpayer the additional information he or she submitted has been reviewed and more information is required. The taxpayer should hear from us within 30 days.
Taxpayer did not receive request for additional information and more than 30 days have passed since AIMS updated to Status 25. Verify taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
Taxpayer responded to the request for additional information less than 45 days ago. Verify taxpayer's current address and update if needed. Advise the taxpayer to allow 45 days for a response from Exam or EITC Certification Operation.
Taxpayer responded to request for additional information and over 45 days have passed and the taxpayer has not received a letter or response. Verify taxpayer's current address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
38
Cases referred to the campus fraud coordinator and the response from the coordinator is expected to take longer than 30 days.
Less than 60 days since taxpayer submitted information. Advise the taxpayer their case is being evaluated and they will be contacted by the campus fraud coordinator within 60 days.
More than 60 days since taxpayer submitted information. Verify the taxpayer's address and update if needed. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
51
PREPARING TO CLOSE CASE
Less than 30 days since taxpayer submitted information. Advise the taxpayer to allow 30 days for a response.
More than 30 days and the taxpayer submitted additional information. Fax any additional information to examination on Form 4442, Inquiry Referral, where the AIMS control is located. Mark on the form " Expedite case in Status 51 " . Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the Form 4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
52 & 53
STATUTORY NOTICE OF DEFICIENCY BEING PRINTED
Less than 30 days since the taxpayer submitted information. Advise the taxpayer to allow 30 days for a response.
More than 30 days and the taxpayer submitted additional information. Fax any additional information to examination on Form 4442, Inquiry Referral, where the AIMS control is located. Mark on the form "Expedite case in Status 52 or 53" . Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the Form 4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
54
REVIEWING TAXPAYER RESPONSE
Mail received. Taxpayer information to be reviewed and determination to be made. Letter 4476 is issued to the taxpayer acknowledging that their response has been received. After 30 days the Letter 3500 is issued to the taxpayer as an interim letter.
If less than 29 days of Correspondence Receive Date (CRD). Advise taxpayer we have received the correspondence and are working the case. Taxpayer should receive initial interim letter acknowledging receipt of the information submitted within 30 days of IRS receipt. Do not refer.
If 30 days or more but less than 45 days since information submitted and taxpayer has not received a response. Advise the taxpayer we have received the correspondence and are working the case. Taxpayer should expect a response within 45 days of Status 54 update. Do not refer.
More than 45 days have passed since update to Status 54 and taxpayer has not received a letter or response. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 45 days from the transferred call or Form 4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
55
INTERIM LETTER SENT
Additional time is needed to review mail and make a determination. Interim Letter 3501 issued.
Less than 45 days since interim letter issued, and Status 55 date. Advise taxpayer we have received the correspondence and are working the case. Taxpayer should expect a response within 45 days from the date on the interim letter sent or by the response date shown in the interim letter. Do not refer.
More than 45 days from the date the interim letter was sent, or by the response date shown in the interim letter. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
57
OVER 115 DAYS SINCE TAXPAYER RESPONSE - THIRD INTERIM LETTER SENT
Additional time needed to review mail and make a determination. Interim Letter 3501 issued advising taxpayer additional time is needed for resolution.
Less than 30 days since interim letter issued, and Status 57 date. Advise taxpayer we have received the correspondence and are working the case. Taxpayer should expect a response within 30 days from the date on the interim letter sent or by the response date shown in the interim letter. Do not refer.
31-45 days elapsed since interim letter. W&I Campus and SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where Referral Fax Numbers for Form 4442 referral fax numbers.
More than 30 days from the transferred call or Form 4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
80 thru 89
CASE REFERRED TO APPEALS
Cases are referred to Appeals by taxpayer request or when a taxpayer petitions Tax Court.

Note:

Appeals PBC is 6XX (XX = Appeals Office Codes. Refer to Document 6209, for the complete listing.

Less than 30 days since referral to Appeals (Status 81 - 89) and no correspondence received. Advise the taxpayer the case has been sent to Appeals and to expect correspondence within 30 days.
31-51 days or less since referral to Appeals and no correspondence received. Complete Form 4442, Inquiry Referral, and fax to the Appeals Office where the AIMS control is located by selecting Appeals Case Routing, then Case Routing by State/Zip under the Who/Where tab on the SERP Home Page. After selecting the Appeals Case Routing tab, follow the following steps to the contact information:
  • Select "Case Routing addresses and Instructions"

  • On the Share Point select Campus Case Routing, this will provide the contact information for each campus

.
More than 30 days from the Form 4442 referral date and no Appeals reply. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines
90
EXAMINATION CLOSED
Examination is complete.

Note:

If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.

The taxpayer is asking about a refund or notice from the audit. Advise the taxpayer to allow 6 weeks for the processing of any refund/notice.
Taxpayer has not requested an Audit Reconsideration. Advise taxpayer examination is closed. Determine if taxpayer qualifies for Audit reconsideration. Refer to IRM 4.13.1.2, Definition of an Audit Reconsideration, IRM 4.13.1.3, Reasons for a Request, and IRM 4.13.1.4, Criteria for Reconsideration. If the taxpayer does qualify, explain the Audit Reconsideration procedures and processing time frames. Refer to IRM 4.13.2.3, Role of a Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function. Issue Letter 3338C, Audit Reconsideration Acknowledgement Letter, if appropriate.
Less than 60 days since the taxpayer has requested an Audit Reconsideration Confirm Letter 3338C was sent. If taxpayer qualifies for Audit Reconsideration, issue Letter 3338C. If Letter 3338C was previously sent, check to see if Exam Operation has an open case control on TXMOD. If not, advise taxpayer they need to respond to the Campus as outlined in Letter 3338C with requested documents for reconsideration. Ask the taxpayer if they have a new address. If yes, change the address. Refer to IRM 3.13.5.46, Information Required on Address Changes and IRM 3.13.2.3, BMF Addresses for instructions on inputting an address change. Complete Form 4442, Inquiry Referral, with new address and fax to the Exam Operation where the TXMOD control is located.
Between 60-119 days since taxpayer has requested Audit Reconsideration. Complete Form 4442, Inquiry Referral, and fax to Exam Operation where the TXMOD control is located.
Greater than 119 days. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines


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