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Part 3. Submission Processing

Chapter 0. General

Section 273. Administrative Reference Guide (Cont. 4)

3.0.273  Administrative Reference Guide (Cont. 4)

3.0.273.32 
Discovered Remittance/Control of Remittances Found During Processing Operations

3.0.273.32.1  (01-01-2009)
Cash or Items of Value

  1. A submission processing site employee identifying cash or other items of value not acceptable as payment of taxes (such as postage stamps, bonds, deeds, stocks, etc.) shall immediately notify the supervisor.

    Exception:

    Uncancelled postage stamps of less than $1.00 total value will be permanently affixed to the related return or document and retained in the regular flow of work.

  2. The supervisor and the employee will:

    1. Count any cash discovered;

    2. Place it in an envelope;

    3. Seal it; and,

    4. Both will sign the envelope.

  3. Items of value not acceptable as payment of taxes must be returned to the taxpayer with an explanation. Certified mail should be used to return items of significant value.

3.0.273.32.2  (01-01-2009)
Record Disposition

  1. Record the disposition of discovered remittances which are not to be transferred to the Deposit function on Form 4287. Show the following:

    • date;

    • number of items; and,

    • type of disposition.

  2. Attach IDRS printouts to the back of the form.

3.0.273.32.3  (01-01-2009)
Loose or Attached to Returns

  1. Remittances discovered loose or attached to returns or documents that were processed as non-remittance, which are discovered a month or more after their received date, must be researched. Appropriate action must be taken to prevent adverse taxpayer impact.

3.0.273.32.4  (01-01-2009)
Deposit Function Procedure (Form 4287)

  1. The designated Deposit function employee will verify remittances against Form 4287 in the presence of the supervisor of the unit that discovered them (or designate). The Deposit function employee will prepare Form 809, Receipt for Payment of Taxes, when applicable. The form must be verified by the supervisor (or designate) of the unit that discovered the remittances.

3.0.273.32.5  (01-01-2009)
Review By Management

  1. Each unit supervisor will maintain a file of Forms 4287 and perform a monthly review of these logs and take necessary steps through appropriate channels to eliminate mishandling of these receipts.

3.0.273.32.6  (01-01-2009)
Separation of Duties

  1. Management will ensure the separation of duties between employees receiving remittances and those employees inputting adjustments to taxpayers' accounts.

3.0.273.33  (01-01-2009)
Entity

  1. The entity area of the return identifies the taxpayer on the IMF and BMF. Entity information includes:

    • Taxpayer Identification Number (TIN);

    • Name; and,

    • Address.

3.0.273.33.1  (01-01-2009)
Taxpayer Identification Number (TIN)

  1. The TIN is the Social Security Number (SSN) on IMF accounts and the Employer Identification Number (EIN) on BMF accounts. The TIN consists of nine digits and MUST be present.

    1. If the TIN is an Employer Identification Number (EIN) it may not be all zero's or all nine's. The valid EINs are listed below in the table:

      Campus / Other Location Valid EIN Prefix
      Andover 10, 12
      Atlanta 60, 67
      Austin 50, 53
      Brookhaven 01,02, 03, 04, 05, 06, 11,13, 14, 16, 21, 22, 23, 25, 34, 51, 52, 54, 55, 56, 57, 58, 59, 65
      Cincinnati 30, 32, 35, 36, 37, 38, 61
      Fresno 15, 24
      Kansas City 40, 44
      Memphis 94, 95
      Ogden 80, 90
      Philadelphia 33, 39, 41, 42, 43, 45, 46, 47, 48, 62, 63, 64, 66, 68, 71, 72, 73, 74, 75, 76, 77, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 98, 99
      Internet 20, 26, 27

      Note:

      Prefixes 26 and 27 were previously assigned by the Philadelphia campus.
      Small Business Administration 31

    2. If the TIN is a Social Security Number (SSN) it may not be all zero's, or all nine's. The Valid ranges of SSN's for the first three digits are 001–649, 700–728, and 900–999. If the SSN is within the range of 900NN000 through 999NN9999 (temporary SSN assigned by IRS), the 4th and 5th digits must contain a file location code. The valid campus codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, and 89.

    3. If the TIN is an Individual Taxpayer Identification Number (ITIN) it begins with a "9" and the 4th & 5th digits must range between 70–88 i.e.
      (9NN-70 to 88-NNNN).

    Exception:

    Unique numbers may be assigned for: ATIN, Adoption Taxpayer Identification Number.

3.0.273.33.2  (01-01-2009)
Name

  1. The name consists of two lines of data.

    • IMF—the first, middle and last name(s) of the taxpayer and spouse (if present) including any suffix appears on the first or "name line"

    • BMF—the trade name or "Doing Business As" (DBA), business/partnership name or general partners appears on the first or "name line."

    • IMF/BMF—Additional name, address or representative information is put on the second name line.

    • IMF/BMF—The name control consists of the first four significant characters of the name. See Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers and Document 7071–A, Name Control Job Aid - For Use Outside of the Entity Area, for examples.

3.0.273.33.3  (01-01-2009)
Address

  1. The address consists of:

    • Mailing Address (which may be a street address, rural route, Post Office Box, or Private Mail Box (PMB)).

    • City, State and Zip Code.

3.0.273.33.4  (01-01-2009)
IRS Labels

  1. The presence of a pre-printed IRS label on a return indicates IRS has received a previous return from the taxpayer and has a computer record of the entity information. A pre-printed label will have a two-alpha character check digit in front of the TIN. These check digits provide for computer verification of the TIN.

3.0.273.34  (01-01-2009)
Signature Requirements

  1. IRC Sections 6061 and 6065 permit the Service to require (in forms and instructions, for example) that returns be signed under penalties of perjury. The "jurat" (perjury statement) provides the Government with one of the principal sanctions available to assure the filing of valid returns; e.g., IRC § 7206 makes it a felony to file a false or fraudulent return that contains written verification under the penalties of perjury.

  2. Failure to sign a return, or deletion or alteration of the penalties of perjury statement would constitute a failure to make a proper return and would be grounds for the Service's nonacceptance of the document as a return.

  3. Signature requirements for individual, corporation and partnership returns, etc., can be found in the handbooks related to the specific forms.

3.0.273.35  (01-01-2009)
Unprocessible Document

  1. This section provides guidance on the following:

    • Guidelines identifying unprocessible documents;

    • Specific items needed to process documents;

    • Unprocessible conditions; and,

    • The hold file.

3.0.273.35.1  (01-01-2009)
Guidelines to Identifying Unprocessible Documents

  1. A document must contain specific items before it is considered processible.

  2. Examine schedules and other attachments for the information necessary to make the document processible and enter it on the return.

  3. Use all available aids, including IDRS research, to perfect the document.

    Exception:

    Do not edit any returns that are to be transshipped.

3.0.273.35.2  (01-01-2009)
Specific Items

  1. Specific items needed for a processible return include:

    • A TIN;

    • A legible name (for name control);

    • A valid tax period;

    • Legible tax data (if tax liability is indicated);

    • Signature(s) (when required by law); and,

    • Other items that are specific to a document and required per the handbook used to process that return.

3.0.273.35.3  (01-01-2009)
Unprocessible Conditions

  1. Conditions which make a document unprocessible include:

    • Name so illegible or incomplete that the name control cannot be determined;

    • TIN is illegible, incomplete or other than 9 numeric digits and it cannot be perfected from information on the document or attachment;

    • A taxpayer indicates he has more than one TIN;

    • Document contains tax liability for more than one tax period (unless dummy returns can be prepared);

    • Document contains more than one type of tax (unless dummy returns can be prepared);

    • Tax data entries on the document are so incomplete, illegible or contradictory that the tax liability cannot be determined;

    • The document has been misblocked;

    • The document reflects an incorrect RPS money amount (usually the result of "mixed data for two or more returns" ;

    • The document is pre-ADP or non-ADP;

    • The document is unsigned when required by law to be signed;

    • The document has only entity data and no other statements, attachments or signature by the taxpayer;

    • The document reflects an incorrect tax period as edited by RPS;

    • Foreign Address or,

    • Any condition set forth as unprocessible in the "document specific" Handbook instructions.

    Note:

    Exceptions to these unprocessible conditions are set forth in the "document specific" Handbook instructions.

3.0.273.35.4  (01-01-2009)
Hold File

  1. The Correspondence function maintains a Hold File. Returns held in this file will be searched when there is a taxpayer inquiry and it is possible the return may be in this file. The following types of returns are held in the Hold File:

    • A return where the name and address are missing or so illegible that correspondence is impossible;

    • The return is being reinput after correspondence and/or research, but the document is still unprocessible;

    • The return contains a signature (regardless of whose signature it is) but no entity data. In this instance, research may not produce the entity name because the signature is of a bookkeeper, secretary, etc.; or,

    • The return contains an illegible signature; however, the first alpha letter of the last name can be determined, but there is no entity data.

3.0.273.35.5  (01-01-2009)
Reference

  1. See IRM 1.15.2, Records Management - Types of Records and Their Life Cycle, for proper disposition of returns held in the file.

3.0.273.36  (01-01-2009)
Substitute For Government Printed Forms and Schedules

  1. Substitutes for government printed forms and schedules are non-standard IRS forms and schedules. These forms and schedules may cause processing problems.

3.0.273.36.1  (01-01-2009)
Processing Problems

  1. When substitute forms are involved, processing problems should be resolved as though the situation involved official IRS forms.

  2. Refer any substitute returns that are unprocessible or contain recurring discrepancies to your manager/work leader for possible tax practitioner contact.

  3. If all required information is present or can be edited per (4) below but a substitute form is obviously non-standard due to the physical order or layout of data elements or amounts, taxpayer entries will be edited onto an official IRS form and "X" the substitute.

  4. If all the required information is not present on a substitute form, the attachments will be searched for the missing data.

    1. If the needed information is found, it will be edited on the incomplete substitute or an official form.

    2. If the required information is not found, the standard editing instructions for rejecting the return or corresponding with the taxpayer are followed.

3.0.273.36.2  (01-01-2009)
Substitute Form Coordination

  1. When a non-standard form causes a processing problem because of serious and repeated discrepancies, the Substitute Forms Coordinator for the function should take the following action:

  2. Contact the appropriate HQ program analyst and notify him or her of the situation and its status.

  3. If the problem form is being received only from a local preparer, make contact and try to resolve the problem.

  4. When repeated or similar form discrepancies are encountered from a preparer or firm that files in more than one submission processing site, determine the designer/distributor (source) of the offending forms. This source may be different from the individual preparer who signs and submits the form for processing. Indications of the original source include:

    • The source firm logo;

    • The source firm EIN; and,

    • The source firm assigned Forms Approval Number (consisting of between four and six positions and usually printed in the lower left margin of the first page)

  5. If the non-standard forms are from a source within the jurisdiction of the submission processing site, make contact and try to resolve the problem.

  6. If the non-standard forms are from a source outside the jurisdiction of the submission processing site, refer the information to the HQ Coordinator for contact with the firm. The HQ will notify the submission processing site of the final resolution.

3.0.273.36.3  (01-01-2009)
Contact with Preparers

  1. When possible, make prompt contact by telephone.

    Exception:

    When the volume of returns filed by a preparer is low, a letter may be used instead of telephone contact.

  2. Encourage cooperation and assistance in a mutual resolution of the problem.

  3. Follow the initial contact with a confirmation letter (SC 1279 or similar letter developed by local management to meet the needs of a particular situation).

  4. Unresolved issues may be ultimately referred to the HQ for further action.

3.0.273.37  (01-01-2009)
Corresponding For Missing Information

  1. When it is necessary to correspond for missing information, all unprocessible conditions must be identified.

  2. Do not correspond when any of the following conditions are present:

    • The notation "Dummy Return" ;

    • The notation "Substitute for Return Prepared by IRS" under Section 6020(b);

    • The return is prepared under authority of Section 6020(a) (Prompt Assessment);

    • The return is an Examination Adjustment Case with any of the following notations or attachments:

    • "Original Delinquent Return Secured by Examination;"

    • Form 3198, Special Handling Notice for Examination Case Processing;

    • Examination work papers; or,

    • Copy of form 5546.

    • Return is Tentative, Amended, Superseding; or,

    • It can be determined the return has been prepared by Accounts Management (i.e. "Tentative" on return & routing slip shows it came from Accounts Management).

  3. Enter amounts in dollar and cents when corresponding with taxpayers.

  4. Special procedures may have to be followed when corresponding on certain returns such as minors and decedents. See IRM 1.10.1 for specific procedures.

3.0.273.37.1  (01-01-2009)
Forms to Request Missing Information

  1. Form 3531/6800, Request for Missing Information or Papers, is used to request missing information and is mailed with the unnumbered return that is:

    • A refund;

    • Credit elect;

    • Zero/even balance; or,

    • Non-compute return.

  2. Form 3531 is not used when corresponding on:

    • Army/Air Force Post Office (APO) / Fleet Post Office (FPO);

    • Balance due;

    • Returns secured by Collection;

    • Returns with TC 59X–XX closing code indicated; or,

    • When the only correspondence item is support for withholding or missing signature.

  3. Notice 779, Request for Missing Form(s) W–2 to Compute Return is used on unnumbered returns that are;

    • Overpaid;

    • Zero/even balance; or,

    • Non-compute returns when the only missing item is Form(s) W–2.

  4. Forms 6001, 3696, 3696A, Correspondence Action Sheets (CAS's) are forms used to generate a letter requesting information from the taxpayer. CAS's are used to generate letters because the returns cannot be sent back to the taxpayer. Returns that cannot be sent back are:

    • Numbered returns;

    • Unnumbered returns with balance due;

    • APO/FPO addresses;

    • Statute returns;

    • Reinput returns; or,

    • Secured returns identified by the presence of a TC 59X and a Closing Code.

3.0.273.37.2  (01-01-2009)
Quick Notes and C Notes

  1. In order to provide taxpayers with quicker and more personal service, Form 5260, Quick Note, is authorized for use. Similarly, a C–NOTE may be input on IDRS.

3.0.273.38  (01-01-2009)
Secured Return By Compliance

  1. When necessary, Examination employees secure and use a copy (usually unsigned) of a taxpayer's return as a source document to complete an audit examination.

3.0.273.38.1  (01-01-2009)
Copy of Return Secured or Substitute Return Prepared by Examination Division

  1. If an original return has not posted to the Master File, the copy is submitted for processing as an original. Such return is identified by the following words stamped, printed, or written on the return:

    • "COPY SECURED BY EXAMINATION;" or

    • "ORIGINAL SECURED OR PREPARED BY EXAMINATION."

    Note:

    Audit work papers or a copy of the Audit Information Management System (AIMS) record may be attached.

    Note:

    A return prepared by examination is not treated as the taxpayer's return for most purposes - see IRM 3.0.273.38.3 below. If, however, the taxpayer signed the return prepared during the examination, it becomes the taxpayer's return under IRC § 6020(a).

3.0.273.38.2  (01-01-2009)
Copy or Original Return Secured from Taxpayer

  1. When a taxpayer does not file a return that is due, a Taxpayer Delinquency Investigation (TDI) is issued. Collection employees secure a return from the taxpayer and submit the return for processing as an original return. These returns are identified by the presence of a TC 59X number in the middle of the left margin.

3.0.273.38.3  (01-01-2009)
Return Prepared Under Internal Revenue Code 6020(b)

  1. The Service has the authority to prepare returns for any person who fails to submit a return required by Internal Revenue law or regulation at the time prescribed, or makes (willfully or otherwise), a false or fraudulent return. The return is prepared from the personal knowledge of the Service's employee or from information which can be obtained through testimony or otherwise.

  2. These returns are identified by a statement from the revenue officer or other employee that the return was prepared under the authority of section 6020(b). Administratively the return is processed as an original return.

  3. IRC § 6020(b) provides that the return is prime facie good and sufficient for all legal purposes, however despite this language, for most purposes of the IRC, the section 6020(b) return is not treated as a return filed by the taxpayer. For example be aware of the following:

    1. The amount shown as due on a section 6020(b) return must be assessed under the deficiency procedures.

    2. The section 6020(b) return does not start the statute of limitations on assessment.

    3. The section 6020(b) return does not stop the failure to file penalty.

    4. The section 6020(b) return prepared using the Married Filing Separate (MFS) will not prevent taxpayers from electing joint filing status under IRC § 6013(b).

  4. The section 6020(b) return is treated as a return filed by the taxpayer for purposes of determining the failure to pay the tax shown on the return (IRC § 6651(a)(2)) and the failure to pay on notice and on demand penalty (IRC § 6651(a)(3). This treatment is provided by IRC § 6651(g) with the result that the IRC § 6651(a)(3) penalty does not apply.

  5. Requirements for a section 6020(b) return in general. The documents processed as a section 6020(b) return must:

    • Identify the taxpayer by name and Taxpayer Identification Number (TIN)

    • Provide a basis for the taxpayer's tax liability purport to be a return, and

    • Contain a signature made by a Service employee delegated the authority to sign section 6020(b) returns

    The IRC § 6651(a)(2) penalty may not be asserted without such information.

  6. Special package. To ensure that the criteria in (5) above are satisfied the Service may attach a completed Form 13496, IRC section 6020(b) Certification to the other documents which together satisfy each of the elements of a section 6020(b) return. The package of documents consists of the following:

    • Form 13496, signed and dated

    • Form 4549, Income Tax Examination Changes, and

    • Form 886-A, Explanation of Items. See IRS CCN CC-2007–005.

      Note:

      In lieu of this package, certain campuses may create an Automated Substitute for Return (ASFR) which consists of the following: •A letter 2566 containing the taxpayer's name, TIN, and sufficient information to compute the taxpayer's tax liability
      • A certification (the IRC 6020(b) ASFR certification) certifying that the data in IDRS constitutes a valid section 6020 (b) return as of that date and containing the electronic signature of the Service employee authorized to sign the section 6020 (b) return upon its creation. See IRS CCN CC-2007–005.

3.0.273.38.4  (01-01-2009)
Returns secured by Compliance Function

  1. When a taxpayer does not file a return that is due, a Taxpayer Delinquency Investigation (TDI) is issued. Compliance function personnel secure the return from the taxpayer and send the return to the submission processing site to be processed.

  2. The Compliance function no longer uses the Secured Return Code, SRC, to designate a secured return. It has been replaced by TC 59X in the middle of the left margin.

  3. A return with a TC 59X put on by the Compliance function is processed as an original return.

  4. Secured Returns will NOT be sent back to the taxpayer. Any missing information is requested by using Form 3696.

  5. A received date is required only if the return is delinquent.

3.0.273.39  (01-01-2009)
Criminal Investigation

  1. A referral point is designated in the CI Fraud Detection Center for criminal investigation.

3.0.273.39.1  (01-01-2009)
Questionable Refund Program (QRP)

  1. Due to indications of an increase in the filing of questionable refund returns, it is necessary to maximize the effectiveness of Service efforts to detect questionable returns. The QRP uses a multi-functional approach that should result in effective questionable refund detection.

  2. A Questionable Refund Detection Team (QRDT), under the supervision of the Special Agent in charge, CI Fraud Detection Center, operates at each campus to detect and identify questionable returns with particular emphasis on preventing the issuance of refund checks to multiple fraudulent filers.

3.0.273.39.2  (01-01-2009)
Informant Information

  1. Route correspondence indicating possible informant information or claims for reward to the designated employee who will classify and forward them to the appropriate area indicated below:

    • An informant's communication or a claim for reward (such as Form 211) involving taxpayers other than IRS employees is referred directly to the Special Agent in charge, CI Fraud Detection Center in a sealed envelope noted "To be opened by CI Fraud Detection Center only" .

    • If the informant's correspondence involves IRS employees, place it in a sealed envelope and refer it directly to the Office of the Treasury Inspector General for Tax Administration.

3.0.273.39.3  (01-01-2009)
TC 91X or Freeze (–T), (Y–), or (Z)

  1. If a taxpayer's account has a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , contact the CI Fraud Detection Center before taking any action. They will give you any additional instructions that may be necessary to close your case or may have you send your case to them.

3.0.273.39.4  (01-01-2009)
Refund Scheme Detection

  1. Watch for any potential fraudulent tax returns. Refer to Law Enforcement Manual IX—336 for key fraud factors in reviewing suspect returns. If you see any of the fraud factors refer the case to your supervisor for routing to CI Fraud Detection Center.

3.0.273.39.5  (01-01-2009)
Routing Procedures

  1. Attach Form 4227 or Form 1725 to your case.

  2. If it is a questionable refund, notate on the form "QRDT." Keep the Form 4227 or 1725 attached to your case even if the referral is rejected.

    Note:

    If the document is a numbered return, Action Code 332 is entered, Form 4227 is prepared and the return stays in the processing work flow. The return will be charged out and routed to CI Fraud Detection Center after it is processed and posted to master file.

  3. Supervisor instructions:

    1. Make no attempt to evaluate the case; and,

    2. Gather all cases on a daily basis and use expedite routing procedures to send them to the CI Fraud Detection Center for evaluation by the (QRDT).

3.0.273.40  (01-01-2009)
Re-Entry Documents

  1. Any return or document requiring processing through the system subsequent to initial numbering, batching and input into the system must be re-entered with Form 3893, Re-Entry Document Control.

3.0.273.40.1  (01-01-2009)
Reinput or Nullified Unpostable

  1. Returns and documents which have previously been input in the system, but have not posted (or have unposted), are re-entered as Reinput or as Nullified Unpostable with the appropriate source code as described in Block 11 of Form 3893.

  2. Several documents from the same block should have one Form 3893 unless the documents are reprocessible.

3.0.273.40.2  (01-01-2009)
Reprocessible

  1. Returns which have posted to master file incorrectly must be re-entered as reprocessible to correct the TIN, tax period, etc.

  2. Each return re-entered as reprocessible should have one Form 3893.

3.0.273.40.3  (01-01-2009)
Form 3893, Re-Entry Document Control

  1. Each document or block of documents must have a Form 3893 attached to the front and be controlled through Batching. The Form 3893 must remain a permanent part of the document to which it is attached. If the form is missing, send the return or block of returns back to Receipt and Control.

3.0.273.40.4  (01-01-2009)
Statute Imminent

  1. Documents with less than 180 days remaining until the assessment statute expires should be forwarded to the Statute unit. Do not attempt to reinput/reprocess these documents.

3.0.273.41  (01-01-2009)
Quality Systems

  1. The Quality Program is designed to improve the efficiency and effectiveness of performance in all Submission Processing/Customer Service Sites operations.

3.0.273.41.1  (01-01-2009)
Computer Assisted Pipeline Review (CAPR)

  1. Error data is collected systemically based on codes that identify which lines, forms, schedules and instructions are causing the most problems.

  2. Reports issued from the CAPR system are used by managers to:

    • Identify training deficiencies and error trends; and,

    • Provide feedback to employees in Code and Edit.

  3. CAPR benefits employees by:

    • Helping them improve performance and customer satisfaction; and,

    • Reducing processing costs.

3.0.273.41.1.1  (01-01-2009)
Employee Identification

  1. Code and Edit Tax Examiners stamp their assigned three digit identification number on documents for input as part of the normal transcription of each document.

    • If coding and editing a numbered block, the first document of each block will be stamped.

    • If coding and editing unnumbered documents, each document will be stamped.

  2. Alpha stamps are used for identification purposes by employees in training.

  3. The old ID number on a document will be lined through if correspondence is sent.

3.0.273.41.2  (01-01-2009)
Computer Assisted Data Gathering and Review (CARE)

  1. A review is performed in Error Resolution to determine if correct notice codes are being input. A listing of notice codes input by Error Resolution is requested and the corresponding documents are pulled. Each site has the option to use the CARE system.

3.0.273.41.3  (01-01-2009)
Individual Quality Review

  1. Samples of completed work are reviewed for conformance with handbook requirements and established procedures.

  2. Reviewing a sample of the work gives the manager information about the total work performed.

  3. Individual review data is used to provide feedback to the employee and the basis for performance evaluations and ratings and rankings for:

    • Promotions;

    • Awards;

    • Incentive pay; and,

    • Release and recall.

  4. The review results are input into the Total Evaluation Performance System (TEPS) and the Performance Evaluation Reporting System (PERS).

3.0.273.41.3.1  (01-01-2009)
Quality Assurance Program (QAP)

  1. The individual data is combined by group and input to the QAP. The QAP is designed to identify:

    • The nature and causes of certain production bottlenecks;

    • New or additional training requirements;

    • Procedural, programming or systemic deficiencies; and,

    • Error trends.

3.0.273.41.4  (01-01-2009)
Improvement Team

  1. The Improvement Team is a program review unit that:

    • Identifies overall systemic and procedural causes of errors by identifying the source, description and point of error;

    • Provides management important feedback on program effectiveness; and,

    • Locates taxpayer and processing errors, assesses the reasons for their occurrence and recommends solutions.

Exhibit 3.0.273-1  (01-01-2009)
General List of Correspondence Issues

TERM/ABBREVIATION TYPE
A  
ACS Incoming Correspondence
AMRH Transcript Incoming reply/response to this work
ASFR/SFR All incoming correspondence (letter)
Audit Reconsideration Incoming claim/correspondence
B  
Balance Due/TDA Incoming correspondence
Bank Adjustments Incoming response
C  
CAWR W2C
Civil Penalties All
Complex Interest Incoming
Congressional Incoming
Correspondence Examination Incoming reply/response
CP Notices Incoming reply/response