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Part 4. Examining Process

Chapter 19. Liability Determination

Section 4. CAWR Reconciliation Balancing

4.19.4  CAWR Reconciliation Balancing

4.19.4.1  (02-01-2008)
CAWR Overview

  1. This IRM is to be used in conjunction with IRM 4.19.8 CAWR (Combined Annual Wage Reporting) CAP (CAWR Automated Program) Technical System Procedure and IRM , CAWR Control.Important explanations, information, and instructions are included in these materials.

    Note:

    When referring to IRS CAWR cases, the reference will be IRS-CAWR. When referring to SSA CAWR cases, the reference will be SSA-CAWR. When an instruction indicates CAWR, it is referring to all case types and SSA IND types.

  2. The purpose of the IRS CAWR program is to ensure that employers paid and reported the proper amount of taxes, withholding, and advanced earned income credit. This is done by comparing the Forms W-3/W-2/W-3c/W-2c totals and the Form 1099-R and W-2G withholding amounts to the amounts reported on the Forms 94X (Forms 941, 943, 944, 945, Schedule H (Forms 1040/1041)) employment tax returns.

  3. IRS matches five fields — social security wages, social security tips, medicare wages and tips, federal tax withheld (FIT), and advanced earned income credit (AEIC).

  4. IRS CAWR case types are 01, 01E, 02, 02E, 04A, 04B, 04C, 04D, 04E, 06A, 06B, 06C, 06D, 06E, 09, 09E, 10A, 10B, 10C, 10D, 10E, 11, 11E, 13, and 13E. See LEM 4.19.4.1. Case types are to be worked in the following priority order:

    • 04A, 06A, and 10A

    • 04B, 06B, 10B

    • 04C, 06C, 10C

    • 04D, 06D, 10D

    • 04E, 06E, 10E

    • All other case types are to be worked at HQ direction only.

  5. The purpose of the Social Security Administration-CAWR (SSA-CAWR) program is to:

    • Obtain Forms W-2 from the employer

    • Forward Forms W-3/W-2 to SSA to ensure employees receive proper credit for their earnings

    • Assess employers applicable penalties for not following the established rules of filing Forms W-3/W-2

    • Provide results, by case, to SSA (See note below)

    Note:

    The SSA information on the CAP Detail Screen must be completed for each and every open SSA Indicator 2 or 1 SSA-CAWR case. This information provides SSA the information the IRS is required to provide under the IRS/SSA Memorandum of Understanding. This portion of the CAP Detail screen will only appear for cases with SSA Indicator 2 or 1 present.

  6. SSA-CAWR Cases (case types 03, 05, 07, 08 & 12) are SSA case types referred by SSA to IRS after several attempts by SSA were made to obtain the Forms W-3/W-2 from the employer. The majority of the SSA-CAWR cases are non-tax cases (i.e., the Forms 94X have been filed and taxes paid) and are SSA case types.

    Note:

    It is mandated to work the entire SSA-CAWR download.

  7. SSA has performed their own "up front" matching of the Forms 94X data to the Forms W-2 data. When there has been no response to SSA's letters attempting to secure the Forms W-2, the cases are forwarded to IRS. SSA only matches three fields during their reconciliation — social security wages, social security tips and medicare wages and tips.

    Note:

    Some of the cases referred to IRS have previously been identified as other IRS case types and updated to "SSA Indicator 2 or 1" .

  8. The annual due date for filing Forms W-2 is the last day of February following the reporting year or the following Monday if the last day in February falls on Saturday or Sunday.

    Exception:

    If Forms W-2 are filed electronically, the due date for filing is March 31st.

4.19.4.1.1  (02-01-2008)
CAP

  1. Cases that are determined to have discrepancies or that are referred by SSA, are loaded onto the CAP (CAWR Automated Program) Tier II SUN domain at Enterprise Computing Center-Memphis (ECC-MEM).

  2. CAP is a computer (inventory, correspondence, reporting, document preparation, and updates to Master File) application that houses the CAWR programs.

  3. All Master File actions that affect the taxpayer's account for the year(s) being worked will result in an update to the CAP system. This includes Entity changes, IDRS adjustments, and additional Forms W–3, Transmittal of Wage and Tax Statement, and Forms W–2, Wage and Tax Statement, processing by SSA.

4.19.4.1.2  (02-01-2008)
Taxpayer Advocate Service (TAS)

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  2. Refer taxpayers to the Local Taxpayer Advocate (see IRM part 13, Taxpayer Advocate Service) when the following criteria is met:

    • It appears that there may be a hardship situation,

    • the taxpayer asks to be referred to TAS, or

    • the contact meets TAS criteria IRM 13.1.7Taxpayer Advocate Service Case Processingand you can't resolve the taxpayer's issue the same day.

    If you are able to resolve and close the TAS issue on the same day as the taxpayer contact, do not refer the inquiry to TAS. The definition of "same day" is within 24 hours. There will be times you can completely resolve the issue within 24 hours. There will also be times that although you cannot completely resolve the issue with 24 hours, if you have taken steps within 24 hours to resolve the taxpayer's issue, these cases also meet the definition of "same day." Do not refer these cases to TAS unless the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4Same-Day Resolution by Operations . When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistanceand forward to TAS in accordance with your local procedures. Also see IRM 21.1.3.18Taxpayer Advocate Service (TAS) Guidelines, for more information.

  3. If you want to report a systemic problem to TAS, you can do so by using SAMS, the Systemic Advocacy Management System, a web based method of identifying, prioritizing, and working issues that affect multiple taxpayers. The SAMS application is available on the Systemic Advocacy pages at or you may call 1–877–777–4778. When submitting issues through SAMS, do not include taxpayer information.

  4. Taxpayers can use the internet versions of SAMS on the Systemic Advocacy pages of . Those without internet access can obtain the Systemic Advocacy Issue Submission Form , Form 14411, by calling 1–800–TAX-FORMS. If you suggest the taxpayers report a systemic problem by using SAMS, remind taxpayers to not include taxpayer information in their submissions.

4.19.4.2  (02-01-2008)
IRS-CAWR and SSA-CAWR Case Screening Process

  1. Screening is one of the most important aspects of processing CAWR cases. Research is performed during all phases of the program. It is most beneficial for the tax examiner and the taxpayer if extensive research is done in the beginning. All available research tools should be used to balance the case before any taxpayer contact is made. The following procedures are used when working CAWR case types, SSA Indicator 2 cases, IMF W-2c cases, replies, no replies, late replies, and undeliverable mail.

    Caution:

    When using IDRS, only access those tax modules required to accomplish official duties. All IDRS accesses are recorded for immediate review and to determine the accuracy of an adjustment. Any unauthorized accesses or browsing of tax modules, by employees to satisfy personal curiosity or for fraudulent reasons, are prohibited by the IRS, AND PROHIBITED BY LAW and will result in disciplinary actions and/or removal from the Service.

    Note:

    This IRM cannot be all inclusive for resources to be researched during screening.

  2. There are times when the Campuses are directed by the Headquarters analysts to close certain CAWR cases. Campuses will receive specific directives outlining the actions to be taken. These directives can be delivered the following ways:

    • Question and Answer Updates from HQ Staff

    • Servicewide Electronic Research Program (SERP) updates/alerts

    • Information Technology and Asset Management System (ITAMS)

    Note:

    All prior tax year ITAMS, SERP alerts, and Headquarter reminders, are invalid upon the start of a new program year.

  3. When a Schedule D is received, prior to assigning screening batches to the Tax Examiners, management will disperse the tax year 2005 and 2006 Schedule Ds to designated Tax Examiners for up front screening. The Tax Examiners will:

    1. Research to determine if the Schedule D affects the case

    2. Take appropriate actions, to resolve the case discrepancy See IRM 4.19.4.2., See IRM 4.19.4.2.1. See IRM 4.19.4.3..

    3. Destroy the 2005 Schedule Ds

    4. Give 2006 Schedule Ds back to the clerical function to file in EIN order by tax year.

    Note:

    Be sure to check both the main and cross reference EINs on the Schedule D against the CAP database.

  4. The initial research begins with the CAWR information on the CAP system. The following screens must be researched:

    1. Detail Screen — Review all indicators and freeze codes to determine the proper actions necessary while working the case. Indicators and freeze codes may change each week, after each Master File update is loaded to CAP.

    2. PAL Screen - Contains information that identifies a taxpayer on the AUR Bad Payer Agent Listing. This screen will only be displayed when applicable.

    3. Money Amount Screen — This screen lists, by field, the total amounts of Forms 94X, Forms W-2 (as processed by SSA), Form W-3/W-3c (as reported by the employer), Forms 1099R, the difference between the Form W-2/W-2c amounts and the Form 94X amounts.

    4. Correspondence Screen - This screen is accessed to request correspondence and will reflect any correspondence issued, replies and undeliverables received, no reply dates, and suspense dates.

    5. ENTITY Screen — Verify that the information shown on the entity screen of the CAWR case on CAP is the same as that shown on IDRS. This screen may help in identifying legitimate addresses, TRENDS( See IRM 4.19.4.3.44.), and/or Disaster Areas (based on address) not yet identified on CAP but a FEMA alert has been issued.

      Note:

      The IDRS address will update at least one week before the CAP ENTITY address. If the address is different, update CAP.

    6. W-3 WIRS Screen - This screen displays the Forms W-3, Forms W-2, Forms 1099-R, and Forms W-2G information. If more than one Form W-3/1096 (transmittal documents for Forms W-2, 1099-R, and W-2G) was submitted, there will be separate MSNs/DLNs to identify each submission.

      Note:

      Forms W-3c/W-2c totals will not be reflected in the totals for the CAWR case. You will need to order the W-3c/W-2c to determine if they balance the case.

    7. MFT & ADJ Screen — This screen displays the MFT, DLN, line item adjustments (if any), and the Secondary SSN (for Schedule H). This information will help determine if there is a missing tax return, or an adjustment to a tax return which may help in resolving the CAWR discrepancy.

    8. Form 6209 Screen — This screen is used to make any Form W-2 adjustment using the automated Form 6209.

      Note:

      Form W-3 amounts can only be adjusted if you are transferring a complete Microfilm Sequence Number (MSN).

    9. History Screen — The History Screen reflects actions taken by anyone on the CAWR CAP system.

    10. Original Money Amounts — This pop up screen will provide the original money amounts downloaded the first time the case is loaded onto CAP. You can use this screen to determine the original amounts and out of balance condition. This screen cannot be updated by anyone or any program.

  5. During CAWR case screening on CAP, you need to determine if obtaining the WIRS will help resolve the discrepancy. If not, move on to IDRS for further research.

4.19.4.2.1  (02-01-2008)
IDRS Screening

  1. The following IDRS Command Codes (CC) are to be utilized during the screening process: (This list is not all inclusive)

    Note:

    The utilization of IDRS Decision Assisting Program (IDAP) is mandated when applicable ensuring consistency and accuracy for the program.

    • TXMOD/SUMRY — for updated case actions or taxpayer correspondence

    • INOLE/NAMEE/NAMES/ENMOD — for any indication of a cross-reference. Pay particular attention to credit transfer transaction codes (TC 612, 652, 672) or transaction code 971 with an action code of 01, 02, or 03

    • BMFOL/BRTVU/PMFOL/IRPTR/IMFOL/RTVUE/SUPOL — for any indication of additional case action (i.e. SUPOL is the national database of potential TDI cases)

    • ESTAB — to request an adjustment (or original) document to verify the taxpayer's intent or accuracy of account information

    • TRPRT - to view a graphical (form image) print of an electronically filed tax return stored on the tax return data base (TRDB). This may be used to identify various conditions that may have caused the out of balance condition (i.e., Third Party Sick Pay).

  2. If Large Corporation Indicator (LCI) is present on the module see IRM 4.19.4.2.1.1 The LCI with a campus code on each taxpayer's case can be found on the following IDRS screens:

    1. Directly under CC:ENMOD

    2. On the third line of CC:SUMRY

    3. On the second line of CC:TXMODA, and/or

    4. On the fourth line of CC:BMFOLI

4.19.4.2.1.1  (02-01-2008)
Large Corporation/Large Dollar Screening - Tax Examiner Instructions

  1. When an IRS-CAWR or SSA-CAWR case contains either a Large Corporation Indicator (LCI) or a proposed tax and/or penalty assessment of $1 million dollars or more that cannot be resolved through normal screening procedures, you must coordinate with your local Large Corporation Coordinator before contacting the taxpayer.

  2. Provide the local Large Corporation Coordinator with a print of the CAP MONEY AMOUNT screen.

  3. Document the action in the CAP REMARKS field (ex: refer to LC Coordinator).

  4. Monitor the case for 10 business days, pending further direction from the local Large Corporation Coordinator.

    Note:

    Alert your manager when 10 business days have elapsed without any further direction from the local Large Corporation Coordinator.

  5. Follow the direction provided by the local Large Corporation Coordinator to complete the case processing.

4.19.4.2.1.2  (02-01-2008)
Large Corporation/Large Dollar Screening - local Large Corporation Coordinator Instructions

  1. Review the case to ensure that contact with the Large Corporation Technical Unit (LCTU) is needed.

  2. For valid cases take the following action:

    1. See the LCTU state mapping list to determine which LCTU needs to be contacted. IRM 21.7.1.4.11(6)

    2. FAX the CAP MONEY AMOUNT screen to the appropriate LCTU contact. See for the LCTU contact listing.

    3. Update the Large Corporation Referral Tracking listing.

  3. The LCTU has 10 business days to supply any additional information.

    If Then
    The information supplied by LCTU results in either a full or partial resolution to the discrepancy.

    1. Direct the tax examiner to process the information provided by LCTU and take the appropriate action.

    The information supplied by LCTU does not result in a full or partial resolution OR LCTU does not provide any additional information within the 10 business days.

    1. Direct the tax examiner to issue the appropriate correspondence.

    Note:

    If LTCU provides information after the correspondence has been issued, See IRM 4.19.4.3.

4.19.4.2.2  (02-01-2008)
WIRS Screening

  1. WIRS (microfilm hard copies of Forms W-3/W-2) are ordered through CAP while screening or through IDRS after correspondence from the taxpayer. To order WIRS through CAP, identify which MSNs are being requested on the W3-WIRS Screen. Enter the appropriate request code next to the MSN on CAP.

    1. If you only need the data, not the actual copies of the original forms, access ERQY, ORS, or you may order Forms W2/W-2c information using IDRS CC IRPTRR using doc code WW.

    2. Never order WIRS for Forms 1099-R and W-2G. To order the Forms 1099-R and W-2G use IDRS CC IRPTRR Doc Code 98. Use care with CC IRPTRR when requesting large volumes.

    Note:

    WIRS copies should be requested and reviewed prior to any taxpayer contact.

  2. Initial WIRS requests should be returned within 30 days of their receipt at the WIRS site. If not received within 45 days, notify the unit manager so they can check with the WIRS function. Inquire to ensure the requirements in (2) above have been done. If so, and the WIRS are still not received timely, provide the information to the HQ CAWR and/or WIRS analyst for follow-up.

  3. Some common reasons to order WIRS are:

    • If the dollar amounts reported on Form W-3 do not match what was processed on Forms W-2.

    • If there is a "C" in the Corr. Ind. Column on the WIRS screen.

    • If your only discrepancy is social security wages.

    • If there are multiple sets of Forms W-2 and one of them matches the discrepancy.

  4. Review the copies for obvious errors, some of which are listed below:

    • different EIN or

    • voided Form W-2, Wage and Tax Statement, marked any place other than the official void box

    • boxes with incorrect entries — (i.e., box 6 with the same tax amount in box 4)

  5. The following chart shows common resolution procedures for cases in the initial screening phase after all research (WIRS) has been completed and received.

    IF THEN
    Voided Form W-2 erroneously processed

    1. Prepare Form 6209 and prepare Form 6494, Correction of W-3 Transmittals, with correction code 4 .

      Note:

      If the voided Forms W-2 are exact duplicates of Forms W-2 on file a 6494 is not needed.

    2. Close CAP with the appropriate closing code.
    Corrected Form W-2 processed as original

    1. Secure the original Form W-2.

    2. Calculate the net difference.

    3. Prepare Form 6209 and Form 6494 with correction code"5" .

    4. Close CAP with the appropriate closing code.
    Forms W-2 or W-3 processed under the Wrong EIN (IRS-CAWR only)

    1. Prepare the automated Form 6209 to transfer the Forms W-2/W-3 to the correct EIN.

    2. Prepare Form 6494 with correction code "3" .

    3. Close CAP with the appropriate closing code.
    Form W-2 processed with social security over Max

    1. Prepare Form 6209 to decrease FICA wages .

      Note:

      DO NOT PREPARE FORM 6494 if this is the only error.

    2. Close CAP with the appropriate closing code.
    Balancing Error

    1. Prepare Form 6209 to adjust money field(s).

    2. Prepare Form 6494 with correction code 6.

    3. Close CAP with the appropriate closing code.
    X-reference EIN found

    1. Same as procedures for W-2/W-3 processed under the wrong EIN

    .
    Non-taxable wages on Form W-2

    1. Prepare Form 6209 to decrease FICA wages.

    2. Prepare Form 6494 with correction code "4" .

    3. Close CAP with the appropriate closing code.
    W-2c/W-3c brings account into balance

    1. Prepare Form 6209 to adjust money field(s).

    2. If obtained from the Loose W-2 file, send W-2c/W-3c to the SSA to be processed.

    3. Close CAP with the appropriate closing code.
    Duplicate Forms W-2/W-3/Same MSN

    1. Prepare Form 6209 to delete duplicates.

    2. Prepare Form 6494 only if money amounts are different .

    3. Close CAP with the appropriate closing code.
    Duplicate Forms W-2/W-3/Different MSN

    1. Prepare Form 6209 to cancel one set of W-2s.

      Note:

      Do not prepare a Form 6494

    Loose Forms W-2/W-2c are found that resolve discrepancy.

    1. For an SSA-CAWR case, prepare a Form 9338 to transmit them to SSA

    2. For an IRS CAWR case type, forward the Forms W-2/W-2c to SSA as RECON and input Form 6209.

    3. Close CAP with the appropriate closing code.
    Loose Forms W-2/W-2c are found that do not resolve the discrepancy

    1. Follow the steps 1 and 2 directly above.

    2. Issue the appropriate correspondence.

  6. If the actions taken balance the case, close the case Closing Code 36 for IRS-CAWR and Closing Code 99 for SSA-CAWR. If the review does not balance the case, issue the appropriate correspondence.

4.19.4.2.3  (02-01-2008)
Identification of Doc Type 98 or 32 During Screening

  1. If the only (or only remaining) discrepancy is for FIT and the exact amount is reported as BUWH on the Form(s) 945 and no other BUWH is required to be reported:

    Note:

    The only information returns filed with IRS that may include FIT are the Forms 1099-G, W-2G, and 1099R. The amount in the Form 1099-G FIT box may reflect either backup withholding or FIT. Form 1099-G FIT amounts are not included in the reconciliation balancing phase of CAWR. Therefore, it is recommended to research PMFOL for the amount of the discrepancy if there is an out of balance condition on FIT.

    1. Issue correspondence to inform the taxpayer that Forms 1099R are not subject to BUWH and we have adjusted their Form 945 account accordingly.

    2. Close the case on CAP with CC 36 for IRS-CAWR and CC 99 for SSA-CAWR, enter "1099R - 945 backup withholding" in the CAP remarks field.

    3. Input adjustment on MFT 16 using Blocking Series 55. Input a TC 290 .00 with Reference Code 003/184, as appropriate (positive amount) and Reference Code 008 (negative amount) to correct the out of balance condition.

      Note:

      See Course Materials for the appropriate reference codes and their proper usage. 11120–101

      Caution:

      Under no circumstances prepare a Form 6209 to transfer Doc Types 98 or 32 (Forms 1099-R and/or W-2G).

    4. Print the IDRS BMFOLR first page, CAP money screen and CAP WIRS screen to use as the source document for the IDRS adjustment.

  2. If the BUWH is more than the discrepant amount, and PMFOL shows the remaining BUWH amount on another information return, follow (1) above.

  3. If the BUWH is less than the discrepant amount, issue correspondence.

  4. If there are other fields that remain discrepant, issue correspondence.

  5. If the entity is Virgin Island, Puerto Rico, Guam, or American Samoa and if FIT is the only discrepancy, do not send a notice. Close the case using the appropriate closing codes.

4.19.4.2.4  (02-01-2008)
Screening Identified Compliance Cases

  1. Follow Campus procedures for routing Compliance cases. The priority for Compliance cases is:

    1. Criminal Investigation

    2. Examination

    3. Collection

4.19.4.2.4.1  (02-01-2008)
Criminal Investigation (CI) Indicator

  1. Research the Master File to verify that a -Z or Z- freeze code is present on the MFT and tax year of the CAWR case.

    If ... Then ...
    One of these freeze codes is present,

    1. Route the CDC to Criminal Investigation.

    2. Follow the instructions in (2) below.

    3. For those cases retained by the addressee, close on CAP with CC 33.
    None of these freeze codes are present,

    1. Notate in the remarks field of the CDC to ignore the Criminal Investigation Indicator.

    2. See IRM 4.19.4.2.12. and follow those instructions.

  2. Local procedures may vary by Campus when routing cases to these compliance areas:

    • To transfer each case to Criminal Investigation - Prepare Form 3210 in triplicate listing one case per form.

    • Input status code 27 to CAP for cases routed to CI.

    • Attach the printout of the CAWR case from CAP to the transmittal. Notate "CAWR Case" on the transmittal.

    • On a weekly basis hand carry the Form 3210 with attachment(s) to the addressee.

    • After the case has been sent to the appropriate function, suspend the copy of the transmittal for five (5) workdays

    • If the addressee has not responded within five (5) workdays, photocopy the Form 3210 suspense copy, and mark the photocopy "Follow-up—Please Expedite" and forward to the addressee.

    • The addressee will either keep or return the case(s) submitted.

      Note:

      Those cases retained will be identified by an appropriate notation on the Form 3210 sent back. Those cases not kept will be returned as attachments to the transmittal.

    • For those cases returned, notate in the remarks field of the CAWR case to ignore the Compliance Indicator. See IRM 4.19.4.2.4. through See IRM 4.19.4.2.6. and follow those instructions. Input status code 88 to CAP to bring the cases back into the inventory.

      Note:

      Be sure to read any comments made on the case from the compliance area.

4.19.4.2.4.2  (02-01-2008)
Examination Indicator

  1. Research (using CC AMDIS) for the Area Office Status Code for the MFT and tax year of the case.

    IF THEN
    The Area Office Status Code is 12 or higher,

    1. Input status code 25 for cases routed to EXAM. To transfer each case to Examination (Indicator or TC 420 is present on cases) access the AIMS website at

    2. Look up the Primary Business Code (PBC) and the Employee Business Code (EGC) and contact the designated person.

    3. For those cases retained by the addressee, close on CAP with CC 33. For those cases rejected input SC 88 to bring case back into inventory.

    The Area Office Status Code is not 12 or higher,

    1. Notate in the remarks field of the CDC to ignore Examination Indicator or enter "not SC 12" .

    2. See IRM 4.19.4.2.12. and follow those instructions.

4.19.4.2.4.3  (02-01-2008)
Collection Indicator

  1. Check the Case Type on the CAP Entity to determine if it is 01, 04A, 04B, 06A, 06B, 06C, 09, 10A, 10B, 10C, or 13. (if any other case type or if the IND is "2" the case can be screened using procedures in 4.19.4.2.12).

    IF THEN
    One of these Case Types is present,

    1. Determine whether there are return(s) missing (by the presence or absence of DLNs in the MFT & ADJ Screen).

    Return(s) are missing,

    1. Research CC TXMOD definer A for an open TDI (T-sign) for the MFT and tax year of the case and if it is assigned.

      Note:

      A TDI (T-sign) is an eight-digit code which identifies the area (positions 1 and 2), office (position 3 and 4), branch/group (position 5 and 6), and employee or special action code (position 7 or 8) to which an account is assigned

    2. Use the website at: to locate the address and/or phone number of the RO assigned to the CDC

    3. Call the RO assigned to the CDC for case handling instructions.

    4. Close the cases retained by an RO with a Closing Code 32.
    No T-sign is present, or it is 0200 or 7000,

    1. Enter SC 29, post edit, and then enter SC 88 and post edit.

    2. See IRM 4.19.4.2.12. and follow those instructions.

    All of the returns are present,

    1. Enter SC 29, post edit, and then enter SC 88 and post edit.

    2. See IRM 4.19.4.2.12.and follow those instructions.

    Any other T-sign is present,

    1. Use the website at: to locate the address and/or phone number of the RO assigned to the CDC

    2. Call the RO assigned to the CDC for case handling instructions.

    3. Close the cases retained by an RO with a Closing Code 32.

  2. Check the CAP CAWR case and IDRS for any other Compliance Indicators.

    IF THEN
    More than one Compliance Indicator is present,

    • Use the priority listed in See IRM 4.19.4.2.4.

    No other Compliance Indicators are present,

    • Check the CDC for a TC 520 Indicator. See IRM 4.19.4.2.6.

  3. If, at any phase of processing a case, an update is received showing a Criminal Investigation or Examination Indicator, follow the appropriate procedures above. See IRM 4.19.4.2.4.

  4. If a -Y is present, it indicates that there is an " Offer In Compromise" on this module.