The Command Codes for ATIN are described below and they are in your "profile" . This is not an all inclusive list of Command Codes that you could use to process these applications. Any other Command Codes you need can be added to your Employees Security File ("profile" ) with your manager's approval.

You will use both IDRS Command Codes, as well as the ones specific to updating the ATIN database. Some of the IDRS Command Codes that are available to you are listed below.

The ASIGN Command Codes are ONLY available to the ATIN unit. ATIN Tax Examiners are the only ones who have access to assign, or update an ATIN status. Other IRS functions will access the status of the ATIN using CC ATINQ with the Primary or Secondary SSN. The following Command Codes are specific to the ATIN database.

See Figure 3.13.40-2 for a display of the elements on the CC ASIGN screen.

Figure 3.13.40-2

The status codes in the STAT-CD or EXT-STAT-CD fields identify the status of the Form W-7A application and help other functions resolve accounts, such as Telephone Assistors and Tax Examiners in Rejects, in addition to the ATIN unit.

Applications that have been auto assigned will be in " A" status and have ATINs notated by the Clerical Unit above the title on Form W-7A. Do not work these applications. Work only those applications that do not have an ATIN notated.

Status Codes "U" or "H" are generated in the STAT-CD field from the ISRP input of a Form W-7A. Status "U" indicates that no duplicate applications were found, but the ATIN could not be auto assigned due to some problem with the data. Status "H" indicates that a possible duplicate application was found on the ATIN database. In both instances, carefully review the account to ensure that this is not an application for a twin, or from the same parent for a different child (multiple adoptions). See Figure 3.13.40-3.

The status codes which can be assigned by a Tax Examiner are "A" (Assigned), "S" (Suspended for correspondence), or "R" (Rejected). Status Code "A" can be generated if the Documentation Code "1" is input by ISRP and no other field errors on the document. In this instance, the ATIN will be "Auto-Assigned " .

Status Code "E" generates when the ATIN has expired. This occurs when:

When you see "E" in the STAT-CD or EXT-STAT field under any of the ATIN Command Codes, it indicates that the ATIN is no longer valid on the DM-1 for filing a Form 1040/A.

The computer will generate Status Code "A" in the STAT-CD field when all fields are valid and Documentation Code is "1" .

The computer will generate Status Code "E" in the STAT-CD field when the original 2 year time frame has Expired and no extension approved.

The computer will generate Status Code "R" in the STAT-CD when there is "No Reply" to a CP 562B, (second request for additional information to process an application) or no reply to a CP 54D (second request for additional information to process an extension request). Suspense Notice or no reply to CP 562C (request for additional information to approve an extension).

When you input a Status Code "A" , you DO NOT enter a Reason Code to generate the CP 560A. However, if you input a "S" , or "R" , you must enter a Reason Code to generate the CP Notice with the correct paragraph.

Following is a list of the valid Status Code, Reason Code and CP Notice that a TE can input.

For applications that have been auto assigned, the Clerical Unit will write the ATIN above the title on Form W-7A. Do not work these applications. If there's a computer problem and it's in "A" status, but ATIN not auto-assign, assign the ATIN.

Review names, address, child's name and date of birth fields on screen against the Form W-7A data only for accuracy. If incorrect, then correct all coding and transcription errors on these displayed fields, to ensure notices are generated to the correct address and the DM-1 file is updated with the correct date of birth.

All data fields marked as invalid (*) MUST be corrected. If there is an error on a Primary Foreign Address, make sure the City, or City and Province are in the City field, the Country Code is in the State field, and the Postal Code is in the Zip Code field.

Review names, address and date of birth fields on screen against the Form W-7A data only for accuracy. If incorrect, then correct all coding and transcription errors on these displayed field only.

Correct data fields marked as invalid (*), if possible. You must have Primary Name and address field correct to send a CP notice.

When fields are invalid and cannot be corrected, then:

Line by line Suspense correction procedures:

When research indicates Form W-7A should be rejected, take the following steps:

Once a block is completed, the Tax Examiner will update the Processing Control Log with the completed time and date, number of cases Assigned, Suspended and Rejected in the block. Once an entire block has been either Assigned or Rejected, forward the block to Files.

For Assigned Applications, write ATIN number above the title on Form W-7A.

For Suspended Applications, all Forms W-7A will be suspended until the updated information is received, or the time expires and the case is rejected.

For Rejected W-7A Applications that you have rejected up-front because, for example, the child is not a U.S. citizen, an application is in process, or it's a duplicate application, or a "Dummy" Form W-7A, then you will simply keep the Form W-7A within the numbered batch. Use your local report to identify the suspended ones that will reject, due to "no reply" .

For AUSPC Only– If Form W-7A is routed over with a Form 1040/A attached that has been suspended, write the assigned ATIN above the title on Form W-7A and in the " Dependent's social security number" (Line 6c(2)) on the tax return next to the adoptive Child's name. For Refund returns only, edit "02 RPD" and the date the ATIN was assigned in the left margin. Detach the Form W-7A and route to Files. Forward the tax return to the pipeline area for processing. These will be kept in a separate suspense from the other Form W-7A applications. These returns will be immediately routed back to the pipeline as soon as there is resolution regarding the ATIN. You can keep the Form W-7A in the numbered block, in DLN order before routing the entire block to Files, but send the return back to the pipeline as soon as the ATIN is assigned or rejected.

For cases with status code "S" and any suspense Reason Code, a CP 562A notice will automatically generate giving the taxpayer 45 days to reply.

If the case is in status "S" for 75 days continuously, the system will automatically generate a "R" in the STAT-CD field and a CP 563 (03) to notify the taxpayer that the application was rejected because of "No Reply" to requested information.

Once an application is rejected, it cannot be updated. The rejection notice will instruct the taxpayer to reapply if an ATIN is still needed for their adoptive child.

When ATIN mail is returned as undeliverable, research IDRS for a better, or last known address. See IRM 3.13.40.5.1. for research Command Codes. If a better address is found, update address on the ATIN database only and reissue notice.

Procedures for updating CD-NOT field:

If you cannot find a more recent address, notate "LKA-Undel " in the remarks field and destroy as classified waste.

Background- The Restructuring and Reform Act of 1998, IRC 3705 provides identification requirements for all IRS employees working tax related matters. IRS employees are required to give their name and unique identification number during taxpayer telephone, face to face and written contact. In addition a telephone number is required on all taxpayer correspondence. This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with tax related matters.

Key points - All IRS employees, in the campus, Headquarters, and Area Offices who communicate by telephone, correspondence, or face to face with taxpayers, or their personal representatives, on tax-related matters are required to provide (at a minimum) the following information:

During a taxpayer contact, when-

Prepare and forward Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order (ATAO)), to the Local Taxpayer Advocate. However, if you have taken steps within 24 hours to resolve the taxpayer's issue, do not transfer the case to TAS unless the taxpayer asks to be transferred. See IRM Part 13, Taxpayer Advocate Service, for more information.

IRC 6103 establishes the taxpayer's (T/P's) right to privacy of tax information. You must be sure that you provide correct information to the correct T/P or authorized representative (check IDRS CC CFINK for POA).

IRC 7213, IRC 7213A, and IRC 7431 provide criminal penalties and civil remedies to ensure that T/P's returns and return information remain confidential.

For more information on General Disclosure Guidelines refer to IRM 21.1.3, Operational Guidelines Overview, and for full discussions refer to IRM 11.3.1, Introduction to Disclosure through IRM 11.3.40, Disclosures Involving Trust Fund Recovery Penalty Assessments.

For information on Submission Processing Policy on the use of FAX and Signature Stamps refer to IRM 21.3.4.14.5, Field Assistance.

Determine the legitimacy of the phone response by asking questions pertaining to information provided on the original application:

Once you have verified that the taxpayer is responsible for the missing information, update/correct update the missing information on the ASIGN screen. Update the application status on the screen print and input "Oral Testimony" in the remarks field.

Review the letter, CP 561, or CP 562C for any indication of an assigned SSN. If the applicant still needs an Extension, then use the chart below to determine whether to Assign or Reject the extension status (EXT-STAT).

There are three valid extension codes for ATIN application record, "A" , "R" , and "E" . Extension status "E" is automatically generated by the system.

A "Final" notification of expiration, CP 561(03) generates to the taxpayer, but the system automatically allows the ATIN to stay active for 3 additional months past the extension.