Take the following actions when working the NACL:

If, after all research has been completed, the original Form 5344 or Form 5403 cannot be located, a new Form 5344 or Form 5403 can be remade. Additional research needed to remake the Form 5344 or Form 5403 may include, but is not limited to, the following:

This procedure should only be used when all required research does not yield the information necessary to resolve cases on the NACL. The remade Form 5344 or Form 5403 should be clearly annotated “Duplicate Form 5344 or Form 5403 Prepared to Resolve NACL.”

If research of the NALCO indicates a programming problem exists, notify the IDRS Control Group through your supervisor or AIMS Coordinator.

The purpose of the listing is to ensure that appropriate action has been taken to process the Examination assessments, to protect the statutes, and to identify potential systemic problems.

Service Center Examination will receive the monthly AIMS Unverified Assessment Listing to research cases closed by the service center or area offices. Coordination with the area office may be necessary in resolving organization codes 1XXX and 2XXX cases.

The following information will appear on the Unverified Assessment Listing:

If the item appeared on a previous Unverified Assessment Listing, an "R" will be printed to the right of the record.

Take the following actions, upon receipt of the Unverified Assessment Listing.

Extreme care must be used in the input of this AMAXU item because it will prevent the module from appearing on any subsequent listings and no further assessment verification will be performed. This action cannot be taken if an Examination adjustment is to be remade by the service center or area office. Form 5349 is used for CC AMAXU input. Service Center Chief, Examination designates personnel authorized to approve Form 5349 requests initiated at the service center.

In some circumstances, it may be necessary to coordinate with the IDRS Control Group to delete pending transactions (AP, PN, RS, CU, NU) from the TIF. Request for the input of CC DELETE should only be made if the Examination adjustment posted to another module or under another DLN and normal processing will not resolve the pending condition on the TIF.

Ordinarily, the IDRS Control Group would be notified of these items by DIAG P transcripts.

Once the status of the pending transaction is determined, it may be necessary to secure the input document and re-enter the adjustment. All action should be taken to ensure that assessments are made timely and that AIMS and master file processing is successfully completed. If a programming problem is identified, notify the IDRS Control Group through your supervisor or AIMS Coordinator.

This report is used to monitor frozen refund cases so that research and follow-up action can be taken to ensure that these cases are processed timely.

The report will reflect the taxpayer’s name, TIN, DLN, the cycle in which the frozen refund posted, the amount of refund and the tax period.

AIMS/IDRS research will be performed on the report to identify the current status and location of the frozen refund case. After performing this research, the Examination function that has possession of the frozen refund case(s) will be notified. The information pertaining to the frozen refund will be used by the function in possession of the case as a tool to ensure that prompt resolution action is taken and that delays receive management attention.

The authority to release frozen refunds will be provided by appropriate management officials.

AM 18 transcripts are the majority of transcripts that are generated on IMF and BMF modules when there is a credit balance on the TXMOD and no return has posted, and an unsatisfied or unreversed TC 595 is present on the account.

Statute transcripts are generated monthly when the statute of limitations for assessment will expire within 180 days on cases that meet the AM criteria above. Verify the statue of limitation is correct.

Their primary purpose is to identify systemic, programming or computer operations problems. Secondarily, they may disclose operational problems in other functional areas.

The IDRS User Support Staff must analyze these transcripts and sort them according to problem areas revealed and by functional areas responsible for resolving the problems identified. In most instances, the IDRS Support Staff will resolve these accounts.

The following types of diagnostic transcripts are discussed:

These transcripts identify entity or tax modules with transactions that have been in a pending status for an abnormal length of time, indicating that these transactions were not processed as expected.

These transcripts identify possible problem modules on the IDRS data base, provide a means to identify and remove unnecessary accounts from the IDRS files and offer a random review of the IDRS files contents.

The three types of transcripts most likely to be referred to Examination are:

The service center will distribute CP 87 and CP 187 notices resulting from Push Code 010 in this manner:

The transcript will be issued to the function responsible for asserting the particular penalty.

If the identified account does not contain a TC 240:

If there is a TC 240 in the account and research does not result in resolution, contact the area responsible for assessing the penalty for assistance in resolving the condition. If there are multiple penalties in the account, contact the area responsible for the last assessed penalty.

Refer to IRM 30(85)0, Penalty and Reasonable Cause, for a list of all civil penalties and an explanation of each. See IRM 3.15.80, Information Returns Processing, for additional information concerning penalty assessment processing.

If, after research, it is determined that credits cannot be applied to an account and the case is still not resolved:

If it has been determined that the payment belongs to the taxpayer, research the taxpayer’s account for other tax periods or MFT’s with OBL’s. Research includes examination of the tax return and/or payment posting voucher, as well as written or telephonic contact with the taxpayer. Apply the credit as follows:

For debit balances, do not transfer a credit to a module containing a freeze or restricted condition which would prevent the computer from offsetting in, unless you have identified the credit as belonging on the debit module (ex. "E" freeze, Master File status 14, debit balances under $5.00, etc.).

If it is evident that the credit is not a true credit (such as, transfers-out and transfers-in, erroneous postings, etc.) notate the Excess collections file document indicating the credit is not valid, (not a true credit).

The Excess Collections File should not be used for unapplied MF FTD’s with a received date of less than one year old. These FTD’S will be maintained in Account 4620, Unidentified Remittances. FTD’S with a received date one year or older can be transferred to the Excess Collections File, if, after all possible research, it is determined that the credits cannot be applied.

This listing should be researched to determine whether the appropriate action has been completed before the control base is closed.

IDRS Case Control and Action History data are reflected on Command Code TXMOD. The Case Control section identifies the area or service center employee assigned and working the case and control information relating to the case. The Action History section contains information regarding actions taken on the account and general data that is not subject to reports or analysis.

Control base information can be used for the following:

The purpose of this report is to inform the employees that there are multiple controls therefore coordination is necessary to eliminate duplicate action.