4.1.1  Planning, Monitoring, and Coordination

Manual Transmittal

March 01, 2013

Purpose

(1) This transmits a revision of IRM 4.1.1, Planning and Special Programs, Planning, Monitoring, and Coordination.

Material Changes

(1) Minor editorial changes have been made throughout this IRM. Also, website addresses and IRM references were reviewed and updated as necessary. other significant changes are reflected in the table:

Reference Change Details
IRM 4.1.1 Added coordination to the section title
IRM 4.1.1.1 Added PSP Coordinator duties
IRM 4.1.1.2.2 Updated titles of programs
IRM 4.1.1.2.3 Updated category definitions
IRM 4.1.1.2.6 Added clarification to the classification/order plan
IRM 4.1.1.3 Added clarification to minimum DIF cutoff score
IRM 4.1.1.3.1 Described how to compute DIF cutoff score using CDE reports.
IRM 4.1.1.6 Added responsibilities to the title. Moved the minimum requirements to IRM 4.1.1.6.1
IRM 4.1.1.6.1 Added minimum monitoring requirements and CDE monitoring requirements
IRM 4.1.1.6.2 Added clarification regarding monitoring cycle time.
IRM 4.1.1.6.3 Added a paragraph on minimum inventory monitoring, new starts, base inventory, and statute dates
IRM 4.1.1.6.4 Added a paragraph on minimum results monitoring.
IRM 4.1.1.7 through IRM 4.1.1.7.13.18 Added program coordination duties for PSP coordinators and renumber IRM 4.1.1.7 through IRM 4.1.1.7.3 to IRM 4.1.1.8 through IRM 4.1.1.8.3.
IRM 4.1.1.8.3 Updated year
IRM Exhibit 4.1.1-1 Corrected report numbers and links

Effect on Other Documents

IRM 4.1.1, dated 10-24-2006, is superseded.

Audience

Planning and Special Programs (PSP)

Effective Date

(03-01-2013)

Karen M. Schiller
Director, Examination Planning and Delivery
Small Business/Self-Employed

4.1.1.1  (03-01-2013)
Overview

  1. This chapter of the IRM provides guidance for the Area Planning and Special Programs (PSP) function in planning, ordering and delivering tax returns for examination to the field examination groups. PSP must balance the workload among the various priority programs, the mandatory workload, and the other sources of work.

  2. The PSP Territory Manager works closely with the Area Director to provide feedback related to the Examination Plan, Area Staffing, and the Area Accomplishments.

  3. The Area PSP staff coordinates many types of national programs and serves as a liaison between the Headquarters Examination Office and the Area Examination staff.

  4. Area PSP Coordinator duties are included in this section.

  5. IRM 1.2.13.1.10, Policy Statement 4-21, states "The primary objective in selecting returns for examination is to promote the highest degree of voluntary compliance on the part of taxpayers." This section provides uniform procedures for planning and monitoring the inventory of tax returns for examination. Uniform procedures enable Headquarters Area Office, and Campus program analysts to evaluate the program.

4.1.1.2  (03-01-2013)
Examination Plan

  1. The SB/SE examination plan is based on long range coverage objectives and on resources requested in the Congressional Budget. From the approved SB/SE exam plan, staff years are allocated to Areas and Campuses using a resource allocation methodology. Planning and Special Programs (PSP) Territory Managers are responsible for preparing the Area response to the draft examination plan following the instructions from Headquarters contained in the Area user’s guide and cover memorandum.

4.1.1.2.1  (03-01-2013)
Staffing Allocation Methodology

  1. The staffing allocation methodology SB/SE uses to prepare the examination plan considers the following factors:

    • Examination priorities

    • Front loaded programs

    • Marginal yield from examinations

    • Historic examination rates adjusted by an improvement factor

    • Current on-board staffing in Areas

    • Anticipated attrition

4.1.1.2.2  (03-01-2013)
Examination Priorities and Front Loaded Programs

  1. These programs are those activities Headquarters has determined are of such importance time must be allocated to them before resources are committed to other activities. The PSP Territory Manager will discuss this time with the Area Director and Territory Managers responsible for these programs to ensure the examination plan response shows the correct time allocations. Examples of these programs are as follows:

    • National Research Program

    • Abusive Transaction (AT) Promoters

    • Offshore Compliance Initiative

    • Abusive Transactions (Offshore AT and Domestic AT)

    • High Income/High Wealth (HIHW) Taxpayers

    • High Income Non Filers (HINF)

    • Special Enforcement Program (SEP)

    • Training

4.1.1.2.3  (03-01-2013)
Balanced Coverage

  1. The SB/SE Examination Plan, supported by each of the Exam Area plans, provides a balanced approach for return delivery and allocation of revenue agent (RA) and tax compliance officer (TCO) staffing. Resources and inventory are aligned to accomplish the staff years and return closures reflected in the fiscal year plans. Our focus provides a balanced coverage in the following categories:

    1. Individual returns less than $200,000 without a Schedule C

    2. Individual returns less than $200,000 with a Schedule C

    3. Individual returns greater than $200,000 but less than $1,000,000

    4. Individual returns greater than $1,000,000

    5. Small Business Corporations

    6. Small Business Flow Through Entities - S Corporations, Fiduciaries, and Partnerships

4.1.1.2.4  (03-01-2013)
Area Responses

  1. In preparing the Area response to the SB/SE Examination Plan, the PSP TM will take the following actions:

    1. Propose adjustments to the examination plan bottom-line staffing.

    2. Verify operational priorities and front-loaded program time.

    3. Input training time based on the training return plan.

    4. Evaluate and propose adjustments, if necessary, to time allocated to front loaded programs and examination priorities. PSP should consider work in process, time applied in prior years, results of prior audits, and the availability of returns.

    5. Prepare comments on changes to the examination plan.

4.1.1.2.5  (03-01-2013)
Training Return Plan

  1. The RA and TCO examination plans each include a line for training returns. The PSP Territory Manager, will review the training return plan showing the number of returns to be examined by trainees. This plan should show the training phase, number of RAs/TCOs, activity code(s), number of returns, rates, and direct examination staff years (DESYs) to be applied.

4.1.1.2.6  (03-01-2013)
Classification/Order Plan

  1. A classification plan will be prepared at the beginning of every calendar year based on the current available examination plan. When the subsequent year draft examination plan is received, the classification/order plan will be updated as needed, using the Area response to the draft examination plan. Again, when the final examination plan is received, the classification plan will be updated, if needed. The classification plan will be used to plan DIF return orders and schedule RAs and TCOs for classification details. Prior to placing DIF return orders, consideration should be given to the number of returns that fallout for classification automatically, non-DIF source work, and current inventory. The PSP Territory Manager will provide a copy of the classification plan to the Campus Classification Manager and to the Headquarters(HQ) Classification Analyst. At a minimum, the classification plan will include the following:

    1. Number of DIF returns needed by activity code

    2. Select rates by activity code

    3. Projected return orders by cycle for each activity code

    4. Training returns to be ordered for projected classes

  2. The PSP Territory Manager will monitor the classification plan to ensure the following:

    1. Returns are ordered ratably throughout the plan year

    2. Returns are ordered timely in the correct activity codes

    3. Returns are delivered to classification timely and the delivery rate is adequate

    4. Classification is being done timely

    5. Select rates are within acceptable levels

    6. Returns are falling out in the correct posts of duty

    7. Unassigned inventory levels are neither too low nor too high

  3. An order computation system and an order suggestion document are available on the following website: http://mysbse.web.irs.gov/AboutSBSE/Exam/epd/psp/Default.aspx

4.1.1.3  (03-01-2013)
Minimum DIF Cutoff Score

  1. Each year, SB/SE Headquarters Examination establishes a National SB/SE DIF cutoff score for ordering DIF returns. Only returns with a DIF score higher than the minimum should be ordered for classification unless there are unusual circumstances associated with a particular post of duty (POD).

4.1.1.3.1  (03-01-2013)
DIF Cutoff Score

  1. To compute the DIF cutoff score request two reports from the Compliance Data Environment (CDE) Development Center at sbse.exam.cde.development.center@irs.gov.

    • Report 1 - Actual Return Counts (for the file year) includes: DIF Level, % Coverage Rate, Activity Code, and Actual Count.

    • Report 2 - DIF Score Range includes: DIF Level, Coverage Rate, and DIF score by Activity Code.

  2. The PSP staff will calculate the Area DIF cutoff score for each activity code, giving consideration to the selection rate. This is the lowest DIF score necessary to secure the number of returns required for audit. For example, if the return plan shows 475 returns for an Activity Code 275 and the selection rate is 70%, the Area will need to order 679 returns (475/70%). Using Report 1 below, the DIF Level is 2. The number of returns with DIF Level 2 is 817, which is more than the number of returns required, so the lowest DIF level on an ordered return will be 2. Looking at Report 2 the lowest DIF Score would be 759.

    Example:

    Actual Return Counts and DIF Score Range Reports

    Report 1 - Actual Return Counts
    DIF Level % Coverage Rate Actual Count 275 Actual Cumulative 275
    1 0.01 164 164
    2 0.05 653 817
    3 0.10 827 1644
    4 0.15 803 2447
    5 0.20 833 3280
    6 0.25 863 4143

    Report 2 - DIF Score Ranges
    DIF Level Coverage Rate Activity Code 275 Activity Code 276
    1 0.01 807 666
    2 0.05 759 614
    3 0.10 735 591
    4 0.15 720 576
    5 0.20 708 566
    6 0.25 698 557

4.1.1.3.2  (03-01-2013)
Use of DIF Cutoff Score for Return Orders

  1. The PSP Territory Manager should monitor the inventory reports to ensure Area-wide return orders do not result in the delivery of returns below the DIF cutoff score.

  2. For a POD Supplemental Order, the PSP may order returns below the DIF cutoff score provided the total ordered does not exceed 110% of the returns above the cutoff score, i.e., not more than 10% of the returns ordered for any POD should be below the DIF cutoff score.

  3. Every available means to supply workload above the cutoff score in each activity code will be exhausted before a request is submitted to order returns below the cutoff score. For example, for a POD, if the geographical area permits, select returns from excess workload of a contiguous POD within the Area.

4.1.1.4  (03-01-2013)
Grade Structure Analysis

  1. Headquarters will perform a grade structure analysis, in conjunction with a workload study and/or development of the final examination plan. This information determines the optimum placement of RAs and TCOs by POD and grade.

  2. Headquarters will provide the grade structure and workload study information to the Area PSP for review and comment.

4.1.1.5  (03-01-2013)
PSP Responsibility

  1. The PSP Territory Manager has the responsibility to assess program effectiveness. The PSP Territory Manager must be familiar with the examination plan because the timing and type of returns entered into the audit stream determine whether the Area achieves its goals.

4.1.1.6  (03-01-2013)
Monitoring Responsibilities

  1. The PSP Territory Manager and the Examination Policy Analyst are responsible for monitoring the accomplishment of examination goals and providing timely reports to the Area, territory and group managers to assist in the management of their operations. Headquarters, Workload Planning and Analysis (W P and A) provides monthly reports on Area program accomplishments that should be utilized in overall Area monitoring. Additional information is available on Tables 36 and 37, and also on the AIMS Centralized Information System (A-CIS) Open/Closed Case Data Base. The PSP staff often needs to monitor programs and projects not reflected in the standard reports. In other situations, there may be a need to present the data in a more user-friendly format or to provide return listings.

  2. The PSP staff may develop new tracking reports using the A-CIS open and closed case databases provided by Headquarters or using ERCS (Examination Returns Control System). Before doing so, however, check with Headquarters and the A-CIS Analyst to determine if a report already exists. PSPs are encouraged to share their reports and monitoring tools through the Program Manager, W P and A.

  3. These reports should be used for allocation of resources, workload selection, and for assessment of program effectiveness. The Area and the PSP must stay within the operating guidelines as outlined in IRM 1.5, Managing Statistics in a Balanced Measurement System.

4.1.1.6.1  (03-01-2013)
Classification Monitoring

  1. At a minimum, the PSP staff should monitor the following for classification:

    • Delivery of returns for classification (Tables 1040–2, 1041–2, 1065–2, 1120–2, 1120–3)

    • Select rates (Campus Classification Report) and select rates for Area classification

    • CDE select rates (CDE Select Rate Report)

    • Status 06 report provided by the CDE Development Center

    • Survey rates before and after assignment and survey of excess inventory (Table 37)

    • Volume and timing of return orders (Classification Plan)

  2. To monitor the delivery of Martinsburg Computer Center (MCC) DIF returns for classification and the volume and timing of return orders, the PSP staff (as outlined below) should maintain a spreadsheet showing the date, cycle, and volume of return orders. When MCC DIF orders are posted to master file, the ordered returns will move from the inventory section to the delivery section of the Inventory and Delivery Reports (1040-1, 1120-1, etc.). Inventory and Delivery Reports can be obtained from the Control D System through Integrated Document Solutions Enterprise (IDSE). The returns will appear in the Inventory/Aging by Class section of Table 37 when the returns are delivered to classification. A-CIS can also be monitored for new returns establishing on Audit Information Management System (AIMS)in Status 06.

  3. To monitor the classification of CDE DIF returns the following reports are available in CDE:

    • CDE Inventory Report

    • CDE Select Rate Report

    A-CIS can also be used for Status 08 and beyond to monitor CDE identified DIF returns as can the SSIVL.

  4. SB/SE Campus will provide monthly DIF classification reports to the PSP Territory Managers within five days after the close of the month where there is activity. The reports will capture classification results by class and by Area.

  5. If select rates are less than 50% for any class, the PSP Territory Manager will analyze a sample of the accepted returns and review local instructions to determine the reason for the low selection rates.

  6. Area group managers should monitor the volume of the surveys and take the necessary steps to reduce incorrect surveys and/or the number of returns without audit potential entering the examination stream. See IRM 4.1.3.5, Survey of Examination Cases.

4.1.1.6.2  (03-01-2013)
Cycle Time Monitoring

  1. At a minimum, the PSP staff should monitor the following for cycle time:

    • Average cycle time for closed cases - A-CIS

    • Average days in process for open cases (A-CIS)

  2. Examination and disposition of income tax returns will generally be completed within 26 months (individuals) and 27 months for business returns after the due date of the return or the date filed whichever is later. Many priority returns are exempt from this requirement. Exceptions for cases are listed in IRM 4.10.2.2.2, Examination Cycles.

  3. Average days in process for open cases and closed case cycle time can be monitored using A-CIS open and closed case databases.

4.1.1.6.3  (03-01-2013)
Inventory Monitoring

  1. At a minimum, the PSP should monitor the following for inventory:

    • New Starts (A-CIS Open Case Data Base)

    • Unstarted (Status 10 and below) returns by status code (Tables 36 and 37)

    • Started returns (Status 12 and above) by status code (Tables 36 and 37)

    • Base Inventory (calculate using A-CIS Open and Closed Databases)

    • Statutes (Tables 4.0, 4.1 and ERCS Reports)

    • A-CIS Open Case Database

  2. PSP monitors new starts to determine return needs and to monitor the progress in meeting the examination work plan. New starts need to be monitored at the group level to help determine the number of returns being started and when to order returns. Consideration should not only be given to how many new starts there are, but to what is being started. Issues such as inventory currency, strategic priorities, and developmental case assignments need to be considered. New starts data can be derived from the A-CIS open case database or SSIVL. Refer to IRM 4.1.2.3, Return Starts Analysis for more information.

  3. Started and unstarted returns by status code are shown in the Inventory/Aging Sections of Table 36 (Area, territory, and group levels), Table 37 (Area level), and can also be shown on the A-CIS open case database. The PSP should determine whether there are adequate returns on hand to accomplish the examination plan. This should include an analysis of time applied, work in process by class, turnover rates, and base inventory.

  4. Base inventory levels should be calculated and compared to work-in-progress (WIP). Variances between WIP and base inventory levels in correlation with closures are used to determine starts needed. It is also useful in determining group, CDE, and MCC return needs. Data needed to compute the base inventory are cycle time and the examination plan returns. Cycle time can be obtained from the A-CIS closed case database. For calculation see IRM 4.1.2.3, Return Starts Analysis.

  5. Selected, not assigned inventories (Status 08) should be maintained at minimum levels. As a general rule, the inventory should not exceed the return needs for 3 to 4 months.

  6. Assigned, no time applied inventories (Status 10) should be kept to a minimum to allow for a quicker change of direction to meet program needs. As a general rule, the inventory should not exceed 2 to 3 months of new starts.

  7. PSP is responsible for ensuring statute dates are correctly entered on Examination Records Control System (ERCS) and monitored for statute controls. These roles and responsibilities are listed in IRM 4.7.4.4, Role and Responsibilities. Specific instructions for dealing with statutes including approval authority requirements, inventory management procedures, and ERCS reports are in IRM 4.7.3, Examination Returns Control System (ERCS), Statute of Limitations. The procedures for working AIMS Table 4.1 and AIMS Table 4.0 are discussed in IRM 4.4.27.5.1.1, Procedures for Working Statute Control Report. These reports need to be worked on a regular basis.

    Note:

    References to AIMS Table 4.0 are used throughout this IRM even though the Statistical Sampling Inventory Validation Listing (SSIVL) program may be used in the Area offices to generate the Table 4.0 data as opposed to an AIMS report generator.

  8. On a quarterly basis, PSP and Exam Planning and Delivery (EPD) will analyze priority program inventory, projected future inventory, and work plan delivery. If a significant variance is determined in any specific priority program, the Area, EPD, Exam Return Selection (ERS) and the PSP will discuss modifications to workload delivery necessary to achieve the overall work plan.

4.1.1.6.4  (03-01-2013)
Results Monitoring

  1. At a minimum, the PSP should monitor the following for results:

    • Dollars per hour by activity code (A-CIS or Tables 36 and 37)

    • Dollars per return by activity code (A-CIS or Tables 36 and 37)

    • Return accomplishments (A-CIS or Tables 36 and 37)

    • Time applied by examination class (A-CIS or Table 37)

    • Table 10.1(B) Assessments Over $100,000

  2. Dollars per hour, dollars per return, return accomplishments, and time applied, are monitored using Table 37. Table 37 also provides an analysis of the results and inventory by project code. The A-CIS closed case database also monitors accomplishments.

  3. The PSP should closely monitor Table 10.1(B) on a monthly basis to ensure duplications are eliminated and corrections are made promptly. The procedures for working Table 10.1(B) are discussed in IRM 4.4.27.4.1.1, Working Table 10.1(B).

4.1.1.7  (03-01-2013)
Program Coordination

  1. General coordinator duties for all PSP Coordinators include, but are not limited to the following:

    1. Maintain an in-depth knowledge of the DESY's and analyze the number of returns needed to meet the examination plan for your program for the current and subsequent fiscal years

    2. Be a subject matter expert (administrative, procedural, technical) for your program

    3. Monitor the pipeline and timely provide current deliverable inventory reports to your manager which should include the following: Status 6-8 inventory by POD; Status 10-13 inventory report by group; surveys, no-changes, and other closures by territory; and number of cases built or received for your program

    4. Utilize A-CIS/AIMS/ERCS to gather information on your programs

    5. Interact with Area Group Managers, Section Chiefs, and PSP Territory Manager, etc.

    6. Attend group meetings if requested (approval is needed from your manager)

    7. Properly identify field versus office work

    8. Identify returns which should be surveyed

    9. Coordinate with the Senior Classification Specialist (SPIGOT) or Returns Classification Specialist on case assignment

    10. Respond to inquiries from Taxpayers, Headquarters, and the Field in a timely manner

    11. Develop network of contacts

    12. Participate in and organize teleconferences, if needed (local/national)

    13. Manage programs fairly independently and pro-actively

    14. Update desk procedures as program assignments and guidance change

    15. Communicate program changes and updates to PSP management

    16. Prepare and route through management guidance memos to the field as needed

    17. Ensure special instructions are included in each case file as required.

    18. Review and approve/reject all Strategic Priority surveyed cases from the field groups.

4.1.1.7.1  (03-01-2013)
Abusive Transactions Technical Issues (ATTI) Coordinator

  1. Each Area PSP will have a coordinator for the ATTI program workload. The ATTI Coordinator duties include, but are not limited to the following:

    1. Serve as a resource person and a liaison between the Lead Development Center (LDC), Area ATTI examination team, and HQ ERS ATTI Program Analyst.

    2. Ensure the appropriate project code is applied to the promoter investigation case before it is assigned to the appropriate field function

    3. Ensure the white paper guidance paper is placed with each case and appropriate tracking code for related pick-ups and participant examinations.

    4. Monitor and track the status of the cases through disposition

    5. Work with the examiners after they secure the participant list to ensure they forward the list to the HQ ATTI Program Analyst (Listkeeper)

    6. Assign the participant cases to the field with the appropriate project and tracking codes after they have been case built by the Campus

    7. If the decision is made during the promoter investigation to perform sample examinations on 20 participants or less, the examiner, his/her group manager, and the PSP Coordinator will coordinate with the HQ ATTI Program Analyst (Listkeeper) and the HQ ERS ATTI Program Analyst to identify the participants’ tax returns to be examined in order to establish harm to the government. The selected sample of participants’ returns will be case built by the local Area PSP office.

    8. Assist and refer field examiners regarding ATTI administrative, procedural, and technical inquiries.

4.1.1.7.2  (03-01-2013)
Compliance Initiative Projects (CIP) Coordinator

  1. The CIP Coordinator will be located in the office of the PSP Territory Manager. The CIP Coordinator’s duties include, but are not limited to the following:

    1. Review CIPs for content and ensure all appropriate individuals have approved or concurred with the CIP

    2. Request and assign project and ERCS tracking codes for monitoring purposes

    3. Prepare CIP authorization requests, status reports, and termination reports to ensure requirements are met

    4. Provide guidance, assistance, oversight, and monitoring for all CIP activity within the Area to ensure actions are completed timely, procedures are followed, and objectives are met

    5. Ensure data used to develop the project is clearly identified, available, and evaluated for accuracy

    6. Ensure data is timely returned or disposed of properly

    7. Prepare special reports when necessary

    8. Maintain records of tax enforcement results (ROTERs) for each project and make them available for status reports, termination reports, and special reports when necessary

    9. Monitor progress on projects and report issues or concerns to the PSP Territory Manager

    10. When required or appropriate, coordinate workload identification and delivery with the SB/SE Headquarters CIP Analyst.

4.1.1.7.3  (03-01-2013)
Employee Returns Coordinator

  1. The Employee Returns Coordinator will be located in the office of the PSP Territory Manager. The Employee Returns Coordinator’s duties include, but are not limited to the following:

    1. Receive returns from the Campus, review, and place in confidential envelope

    2. Verify the statute

    3. Classify the return

    4. Use Form 3210, Document Transmittal, to transfer the return to the group's employee group code (EGC.)

    5. Use seven point security control

    6. Establish source of return (TIGTA, DIF, etc.)

    7. Request IDRS Security Clearance for individuals handling employee returns

    8. Assign return to a POD other than where employee works when possible

4.1.1.7.4  (03-01-2013)
Fed-State Coordinator

  1. The Fed-State Coordinator will be located in the office of the PSP Territory Manager. The Fed-State Coordinator’s duties include, but are not limited to the following:

    1. Provide guidance, assistance, oversight, and monitoring for all Fed-State program activity within the Area including: State Reverse File Match Initiative (SRFMI), State Audit Report Program (SARP), and referrals from other agencies.

    2. Review returns for assignment to the groups. Verify the appropriate source codes, project codes and tracking codes. See http://mysbse.web.irs.gov/exam/mis/data/default.aspx for a list of current project codes and tracking codes.

    3. Verify all case building items in the case file including: return (original, TRPRT or RTVUE), IDRS (note any other open returns or freeze codes), Classification Checksheet, SARP transcript and report, Area State Audit Memo, State Audit Report case insert, if applicable, any program guidance or other applicable memos.

    4. Coordinate with the PSP Spigot/Returns Classification Coordinator to determine if the returns can be sent to the groups once case building is complete, the case has been reviewed and is in full AIMS status.

    5. Survey returns on a case by case basis. Managerial concurrence and contact with the HQ ERS Fed-State Program Analyst will be necessary prior to the survey.

    6. Participate in conference calls with the HQ ERS Fed-State Program Analyst and other Fed-State Coordinators as needed.

    7. Participate in the SARP classification details at the Brookhaven Campus.

    8. Submit disclosure office requests, as appropriate, using Form 8796, Request for Return/Information (Federal/State Tax Exchange Program) or use Form 10475, State Tax Information Request, for the state of California requests, and route through the local Disclosure Office. Advise examiner to request a copy of the state tax return when a case is closing unagreed.

    9. Monitor and evaluate the results of each Fed-State project using A-CIS.

    10. Complete a monthly Case Status Report and provide it to the PSP Section Chief and PSP Territory Manager.

    11. Maintain a monthly report of state audit cases sent to the groups. On the first of each month, e-mail the State Audit Report indicating the Area initials and the month and year of the report (for example: Midwest Area (MW) SARP December 09) to the HQ ERS Fed-State Program Analyst.

4.1.1.7.5  (03-01-2013)
High Income Non-Filer (HINF) Coordinator

  1. The HINF Coordinator will be located in the office of the PSP Territory Manager. The HINF Coordinator’s duties include, but are not limited to the following:

    1. Review non-filer leads. If more than $100,000 unreported income, refer case to Memphis Campus. If less than $100,000 then lead is held locally and disposed of according to the Records Retention schedule.

    2. Review HINF cases received from the Memphis Campus.

    3. Perfect and correct inventory controls (AIMS/ERCS).

    4. Perfect case building process.

    5. Verify Transaction Code 150 posting.

    6. Request Correspondence Imaging System (CIS) print when necessary.

    7. Verify project code and source code.

    8. Verify tracking code where appropriate.

    9. Update return to group EGC and send Form 3210, Document Transmittal to group.

    10. Review and approve/reject all HINF strategic priority surveyed cases from the field groups

  2. To enhance quality, examination techniques and procedural guidance may be enclosed in each HINF case file. Please refer to IRM 4.12, Nonfiled Returns for additional information.

4.1.1.7.6  (03-01-2013)
Information Report Coordinator

  1. The Information Report Coordinator will be located in the office of the PSP Territory Manager. The Information Report Coordinator’s duties include, but are not limited to the following:

    1. Assign appropriate info items to RA and TCO Coordinators

    2. Determine examination potential

    3. Research information reports (ERCS/AIMS/IDRS/locator services, etc.)

    4. Perform a collectability assessment

    5. Transfer to Campus depending on strategic priority for case building

    6. File screened referrals with limited or no potential for 26 months retention period

    7. Receive case built referral from the Campus

    8. Transfer return to group EGC and send via Form 3210, Document Transmittal

4.1.1.7.7  (03-01-2013)
National Research Program (NRP) Coordinator

  1. The National Research Program (NRP) Coordinator will be located in the office of the PSP Territory Manager. The NRP Coordinator’s duties include, but are not limited to the following:

    1. Serve as the program expert; respond to questions from examiners, managers, and secretaries. Troubleshoot any problems that arise.

    2. Coordinate with the Area NRP Territory Manager on Area issues affecting the program (return assignments, examiner training, communications with the groups, etc.).

    3. Communicate with various HQ NRP Analysts on other issues affecting the program (receipt of returns, sensitive cases, issue advice, NRP Report Generation Software (RGS) directives, case closing problems, etc.).

    4. Coordinate the identification of classifiers for the Area.

    5. Serve as classification reviewer at NRP classification sessions.

    6. Liaison with servicing Campus on the receipt of cases. Monitor and acknowledge receipt of classified NRP returns.

    7. Coordinate Area access to the NRP RGS file server. Provide information for users on the OL5081 system to request NRP RGS approval

    8. Maintain the Area spreadsheet containing the trained examiners with access to the NRP RGS file server.

    9. Update ERCS/AIMS and assign cases to groups with trained examiners; ship using Form 3210, Document Transmittal.

    10. Verify cases are updated to the correct status codes on B3 on the NRP RGS file server.

    11. Request access to the NRP Case Tracking System (CTS) maintained at the Detroit Computing Center (DCC).

    12. Approve all return transfers in, out, or within the Area.

    13. Locally approve and forward exclusion requests to the NRP office for final approval.

    14. Provide any NRP reports to Area management if required.

    15. Meet with and participate on HQ/Area case review teams.

    16. Gather closed NRP returns to be reviewed during the HQ/Area case reviews according to directions provided.

    17. Conduct closed case procedural reviews involving the group or examiner if necessary.

    18. Run the EOAD conversion program to extract the EOAD file for each NRP RGS data record. Transmit the EOAD file to DCC.

    19. Correct records that fail DCC consistency tests.

    20. Return cases to the group that have incorrect or inconsistent EOAD or RGS data that cannot be corrected by the Coordinator.

    21. Send perfected cases to Centralized Case Processing (CCP) or Technical Services for closure or further actions.

    22. Coordinate with CCP and Technical Services on return closures. Release freeze codes, as necessary to move cases through the review and closing processes.

    23. Monitor all HQ NRP reports and CTS for inconsistent data. Make all necessary corrections to NRP data for the Area.

4.1.1.7.8  (03-01-2013)
Reconsiderations (Recons) and Claims Coordinator

  1. The Recons and Claims Coordinator will be located in the office of the PSP Territory Manager.

  2. For Recons the coordinator duties included but are not limited to the following:

    1. Receive audit recon referrals from field for routing to Central Reconsideration Unit (CRU).

    2. Transfer returns to the Campus on Form 3210, Document Transmittal.

    3. Receive audit recon referrals from the Campus.

    4. Return Recons to the Campus if taxpayer contact is not required.

    5. Determine if audit assessment has been input.

    6. Coordinate with the CRU, if all information is not received (taxpayer correspondence, administrative audit file, tax returns, IDRS research). See IRM 4.13.3, Central Reconsideration Unit for more information.

    7. Ensure cases are established on ERCS.

    8. Verify statute and Source Code (SC) 73.

    9. Take into consideration collection due process.

    10. Classify case.

    11. Process abatement, if accepted via Form 3870, Request for Adjustment to CCP via Form 3210, Document Transmittal.

  3. For claims the coordinator duties included but are not limited to the following:

    1. Ensure national dollar tolerance level has been followed

    2. Forward mis-routed Large Business and International (LB&I) Joint Committee Case Claims to Ogden Campus

    3. Identify type of claim (informal/protective), and whether it has been paid, or additional tax is due.

    4. Forward protective claims to Technical Services and update source code, status code, and project code

    5. Review returns and verify statute and payment for within 2 year period

    6. Perform IDRS research

    7. Order original return from the Campus if necessary

    8. Allow claim (survey) if warranted

    9. Reconcile amended return to tax module and original return/BRTVU/RTVUE

    10. Transfer cases to group AIMS Assignee Code (AAC,) and send via Form 3210, Document Transmittal

4.1.1.7.9  (03-01-2013)
Return Classification Coordinator

  1. The Return Classification Coordinator will be located in the office of the PSP Territory Manager. The Return Classification Coordinator’s duties include, but are not limited to the following:

    1. Prepare Area Classification Plan based on the current work plan available.

    2. Update available staffing by grade and POD for orders.

    3. Determine specific POD order points and Area DIF cutoffs.

    4. Determine proper order system to use (MCC DIF or CDE).

    5. Prepare order for approval.

    6. Submit order to HQ ERS Analyst.

    7. Monitor DIF Inventory and Delivery Reports, CDE Reports, and Exam Plan.

    8. Compute classification detail needs and schedule.

    9. Coordinate with Area management to select teams for classification.

    10. Coordinate lodging and ground transportation arrangements for Campus orders.

    11. Ensure classifiers have access to CDE system for classification of CDE orders.

    12. Monitor team progress.

    13. Flag accounts receivable dollar inventory (ARDI) B, N, and C coded returns selected during classification by using Form 3198, Special Handling Notice, and forwarding it to the PSP Territory Manager.

    14. Collect and review team documentation from the classification detail (compute return select rates for detail and year-to-date (YTD).

    15. Assist classification team members as needed.

    16. Provide written feedback to each classifier (through their TM) via Form 5126, Classification Quality Review Record.

    17. Maintain and analyze select rates.

    18. Issue approval guidance memo to Campus related to surveying out of cycle inventory.

4.1.1.7.10  (03-01-2013)
Return Preparer Coordinator

  1. Each Area PSP Territory Manager will designate staff members to coordinate on an Area basis all SB/SE compliance aspects of the Return Preparer Program.

  2. The Area Return Preparer Coordinator (RPC) will be responsible for planning and coordinating the implementation of Area and National Headquarters Return Preparer Strategy.

  3. Other duties include, but are not limited to the following:

    1. Planning and coordinating compliance activities related to return preparers with other functions, Areas, and Campuses.

    2. Ensuring uniformity in the application of the return preparer provisions by making himself/herself available to advise compliance personnel on penalty issues and through educational outreach activities.

    3. Monitoring activities of the return preparer program and the application of civil preparer penalties, identifying problems within the program, and notifying Area offices and HQ ERS Return Preparer Analyst of appropriate solutions.

    4. Accumulating and maintaining files on potentially abusive preparers from referrals received from Area office functions, electronic return originator (ERO) site visits, earned income tax credit (EITC) due diligence visits, Campus Compliance, and Criminal Investigation (CI) both Area and Campus.

    5. Accumulating, monitoring, and reporting all on-going penalty investigations.

    6. Communicating with the examiner and the fraud technical advisor (FTA) when a return preparer is in fraud development status AIMS Status Code 17).

    7. Evaluating referral information for development of program action cases (PAC).

    8. Chairing the Area Preparer Steering Committee (PSC).

    9. Preparing summarization of potential PAC cases for the Area PSC.

    10. Preparing requests for PAC approval.

    11. Coordinating all compliance activity of income tax returns prepared by return preparers approved for program action.

    12. Reviewing preparer penalty cases closed by compliance.

    13. Working with Disclosure Office and Government Liaison to obtain leads from local state tax agencies on abusive preparers.

    14. Serving as the Area contact with the Office of Professional Responsibility (OPR).

    15. Initiating compliance activity for certified public accountants (CPA), attorneys or enrolled agents who misrepresent their status before the Service.

    16. Serving as Area contact with the Centralized Authorization File (CAF) unit.

    17. Interacting with the Criminal Investigation (CI) Field Office Return Preparer Program (RPP) Coordinator and the Scheme Development Centers (SDC).

    18. Initiating compliance activity under Rev. Proc. 81-38.

    19. Serving as liaison with Stakeholder Liaison and Stakeholder Partnerships, Education and Communication (SPEC) employees on programs and issues that impact return preparers.

    20. Other duties as assigned.

  4. See IRM 4.1.10, Planning and Special Programs, Return Preparer Program Coordinator, for more information on the Return Preparer Coordinator.

4.1.1.7.11  (03-01-2013)
Taxpayer Advocate Service (TAS) Coordinator

  1. The TAS Coordinator will be located in the office of the PSP Territory Manager. The TAS Coordinator’s duties include, but are not limited to the following:

    1. Refer TAS to appropriate functions

    2. Research open cases on AIMS to provide location information for TAS

    3. Receive and review TAS operations assistance requests (OAR). Check to determine if there is an open Examination or Collection case

    4. Input local project code on all TAS cases sent to the field for easy monitoring

    5. Assign case to groups as appropriate; ensure controls in proper AAC, and send to group via Form 3210, Document Transmittal

    6. Provide TAS with the name and telephone number of the SB/SE group manager assigned the case within the prescribed time frame

    7. Survey case if appropriate (claims, etc.)

4.1.1.7.12  (03-01-2013)
Training Return Coordinator

  1. The Training Return Coordinator will be located in the office of the PSP Territory Manager. The Training Return Coordinator’s duties include, but are not limited to the following:

    1. Coordinate with the HQ ERS Training Analyst to determine the source, activity code, number, and delivery date of returns for each training class.

    2. If the returns are identified via filters, coordinate with the CDE Coordinator to identify returns.

    3. If the returns are identified via DIF, coordinate with the Returns Order Coordinator to order returns.

    4. Coordinate with the Area Hiring Coordinator to verify the hiring locations.

    5. Coordinate with the Area Training Coordinator to confirm who will be attending training.

    6. Schedule classification details if necessary.

    7. Ensure AIMS/ERCS project codes, source codes, and tracking codes are correct.

    8. Coordinate case building either at the Campus or locally.

    9. Coordinate delivery of the classified case built returns to each POD at least 6 weeks before the OJT.

    10. Provide feedback on filters, selection rates, issues, etc. to the HQ ERS Training Analyst.

    11. Monitor training return results for Areas of improvement.

4.1.1.7.13  (03-01-2013)
Other PSP Area Coordinators

  1. In addition to the primary coordinators listed above, PSP has area coordinators for secondary programs. This section lists the "other (secondary) coordinators" in PSP.

4.1.1.7.13.1  (03-01-2013)
Change in Accounting Method Coordinator

  1. The Change in Accounting Method Coordinator’s duties include, but are not limited to the following:

    1. Prepare Form 5346, Examination Information Report for subsequent unfiled years.

    2. Check AMDIS, if open year, copy and forward to group. Maintain copies of all letters until they are forwarded quarterly to the Paper Image Network (PIN) Unit.

    3. Evaluate for exam potential for unopened filed years. The return may be requested and banked for future examination.

    4. Quarterly ship SB/SE Change in Accounting Method letters received from counsel to the PIN Unit for scanning. Shipment should include Form 3210, Document Transmittal and the Scanning Request Form which can be found on the PIN website: http://lmsb.irs.gov/hq/pqa/3/PIN/PIN_Home.asp. All shipments will be sent on a quarterly basis to PIN Unit at the following address:
      Internal Revenue Service
      PIN Unit; Stop 97
      201 West Rivercenter Blvd.
      Covington, KY 41011

4.1.1.7.13.2  (03-01-2013)
Commercial Fishing Coordinator

  1. The Commercial Fishing Coordinator’s duties include, but are not limited to the following:

    1. Verify incoming cases

    2. Review case built files

    3. Complete case building, as necessary

    4. Perfect and correct inventory controls

    5. Update controls to group AAC and send to group via Form 3210, Document Transmittal

    6. Input freezes and/or project codes

    7. Coordinate with CCP to release the local freeze code when case is forwarded for closure

4.1.1.7.13.3  (03-01-2013)
Foreign Collateral Coordinator

  1. The Foreign Collateral Coordinator's duties include, but are not limited to the following:

    1. Reviewing requests received from LB&I Revenue Service Representatives (RSRs) and determining Area assignment based on geographic location.

    2. Providing the field contact information to the RSR once the request is assigned.

    3. Returning response to RSR upon completion of request.

    4. Monitoring request and following-up, if response is not received from field examiner within 60 days.

  2. See IRM 4.60.1.2.5.1.1, Procedures for SBSE and LMSB Cases, for detailed procedures.

4.1.1.7.13.4  (03-01-2013)
Inadequate Records Notice Coordinator

  1. The Inadequate Records Notice Coordinator's duties include, but are not limited to the following:

    1. Receive and review Form 5346, Examination Information Report

    2. Track Form 5346 via entries into a manual log or spreadsheet and suspend

    3. Forward a copy of the Form 5346 and Letter 978Notice of Inadequate Records or Letter 979Inadequate Records Notice, to the Campus

    4. Order administrative files and returns as needed

    5. Conduct follow-ups regarding response due from taxpayer

    6. Review taxpayer returns to determine if case should be assigned to the field

    7. Update to group AAC and send for follow-up examination via Form 3210, Document Transmittal

4.1.1.7.13.5  (03-01-2013)
Informant Claims Reward (ICE) Coordinator

  1. The Informant Claims Reward (ICE) Coordinator's duties include, but are not limited to the following:

    1. Receive and forward ICE claims to the appropriate Campus

    2. Conduct initial screening of all incoming ICE cases for examination potential or survey

    3. Perform IDRS research for case building and open compliance activity

    4. Ensure ICE indicator and proper tracking code are in place

    5. Consider collectability

    6. Ship cases to the field via Form 3210, Document Transmittal

    7. Work with the ICE Coordinator at the Campus to have the informant claim indicator removed

    8. Forward IRC 7623(b) cases received from the Whistleblower Analyst to the appropriate Area Special Enforcement Program (SEP) TM for a taint review if the case is to be audited, the coordinator will work with the field to establish the case on AIMS/ERCS.

4.1.1.7.13.6  (03-01-2013)
High Income/High Wealth Taxpayers Coordinator

  1. The High Income/High Wealth Taxpayers Coordinator's duties include, but are not limited to the following:

    1. Verify incoming cases

    2. Review case built files received from Campus

    3. Complete case building, as necessary

    4. Provide monitoring reports to Area

    5. Perfect and correct inventory controls

    6. Verify project and tracking codes

    7. Update controls to group AAC and send to group via Form 3210, Document Transmittal

    8. Review and approve or reject all High Income/High Wealth cases surveyed from the field groups

4.1.1.7.13.7  (03-01-2013)
Innocent Spouse Coordinator

  1. The Innocent Spouse Coordinator's duties include, but are not limited to the following:

    1. Conduct all training for the innocent spouse program: Exam, Appeals, Collection, and Taxpayer Advocate Service.

    2. Respond to Congressional correspondence and TAS correspondence cases.

    3. Conduct initial review of all incoming cases to determine if the case meets innocent spouse criteria and contains all required documents.

    4. Review Form 8857, Request For Innocent Spouse Relief. Review statutes for correctness, order missing returns, and determine if there is a balance due.

    5. Coordinate with OIC, Bankruptcy, AIMS, and ERCS coordinators.

    6. Ensure AIMS controls are on returns.

    7. Request cases to be re-opened in Status 90, 81, or 82.

    8. Update status code and project code. The source code is NEVER to be updated. The case should retain the original source code.

    9. Update to group AAC and send for examination via Form 3210, Document Transmittal.

    10. Update stage coding on Innocent Spouse Tracking System (ISTS). See IRM 25.15.14.4, Processing Stages, for the staging codes.

    11. Work directly with CCP to close cases.

    12. Complete IVL for ISTS every quarter.

    13. Answer technical questions regarding innocent spouse from internal customers.

    14. Monitor inventory status, and project accomplishments, and identify additional resources needed, if any, to accomplish programs.

4.1.1.7.13.8  (03-01-2013)
Low Income Housing Coordinator

  1. The Low Income Housing Coordinator's duties include, but are not limited to the following:

    1. Verify incoming cases

    2. Review case built files

    3. Complete case building, as necessary

    4. Perfect and correct inventory controls

    5. Update controls to group AAC and send to group via Form 3210, Document Transmittal

    6. Confirm Project Code 0670 and Tracking Code 9812 are applied to cases

    7. Technical information, contacts (both Headquarters and Area) can be found on the IRC 42 web site at the following address: http://mysbse.web.irs.gov/exam/tip/lihc/default.aspx.

4.1.1.7.13.9  (03-01-2013)
Offer-In-Compromise (OIC) Coordinator

  1. The Area OIC Coordinator's duties include, but are not limited to the following:

    1. Determine processability and reject to taxpayer if incomplete.

    2. Issue letters to taxpayer/POA for perfection of OIC or request additional documentation, if needed.

    3. Research IDRS for all tax periods identified on OIC.

    4. Update IDRS with TC 480 once processability determination made, if not already input by Doubt as to Liability (DATL) Unit.

    5. Determine statutes for assessment and collection for processability and establishment on ERCS/AIMS in Source Code 73 with Alpha Statute AA if the normal statute has expired.

    6. Order administrative files and returns from the Campus.

    7. Ensure IDRS reflects jurisdiction Code 2 for Examination.

    8. Process cases to field if no additional data gathering is needed

    9. If assignment is necessary, update OIC-DATL case to group assigned and send to group via Form 3210, Document Transmittal.

    10. Monitor case progress.

    11. Monitor Tax Increase Prevention and Reconciliation Act (TIPRA) statute (24 month) until closure.

    12. Obtain access to Automated Offer in Compromise (AOIC) System via Online 5081 at https://ol5081.enterprise.irs.gov/

    13. Update AOIC -remarks section- regularly with information on case progress.

4.1.1.7.13.10  (03-01-2013)
Office Of Tax Shelter Coordinator

  1. The Office Of Tax Shelter Coordinator's duties include, but are not limited to the following:

    1. Verify incoming cases

    2. Review case built files

    3. Complete case building, as necessary

    4. Perfect and correct inventory controls

    5. Update controls to group AAC and send to group via Form 3210, Document Transmittal

    6. Input freezes and or project codes

    7. Coordinate with CCP to release the local freeze code when case is forwarded for closure

4.1.1.7.13.11  (03-01-2013)
Prompt Assessment/Determination Coordinator

  1. The Prompt Assessment/Determination Coordinator's duties include, but are not limited to the following:

    1. Review tax return(s) and determination request.

    2. Conduct IDRS research, and research bankruptcy data.

    3. Verify and update case statute.

    4. Determine whether to accept return as filed or send to a group for examination.

    5. Obtain controls on cases selected for Exam, update AAC to group, and send via Form 3210, Document Transmittal.

    6. Secure a TRDBV print if the return is accepted as filed and close the case with disposal code 20 to indicate it was accepted as filed by Classification. Then send closing letter to trustee. See IRM 4.27.5.2.1, PSP Processing of Prompt Determinations.

    7. Notify trustee by form letter within 60 days if selected. Notify group to complete within 180 days. Send original return to Campus, then monitor. See IRM 4.27.5.2.1, PSP Processing of Prompt Determinations.

4.1.1.7.13.12  (03-01-2013)
Refund Hold Coordinator (RHC)

  1. The Refund Hold Coordinator's duties include, but are not limited to the following:

    1. Establish an inventory control system (manual or database) to identify the location and status of active refund hold (RH) accounts.

    2. Initiate special procedures to ensure expeditious processing of taxpayer refunds in Areas declared a disaster/emergency.

    3. Contact Appeals and or Area Counsel to determine the status and history of a RH case in Appeals. In coordination with these offices, an immediate decision must be made whether to release the hold.

    4. Establish supplemental procedures, as necessary, to manage this program timely and efficiently.

    5. Ensure timely movement of cases between functions with assigned refund hold taxpayer delinquency investigation (TDIs.)

    6. Act as a liaison between functions within and between the Campus and Areas.

    7. Review accounts when approval was given to continue the RH beyond the six-month period. If the target release date was not met work with local management to determine the appropriate actions.

    8. Coordinate with territory managers and provide support in establishing and monitoring the inventory control system

    9. Perform AMDIS, IMFOLI, and IMFOLT research.

    10. Prepare and issue refund hold memo to the group manager noting when the case must be closed to PSP.

    11. Complete refund hold disposition form with audit adjustment and appropriate actions to take regarding the refund.

    12. Complete Form 3198, Expedite Handling Required.

    13. Monitor refund hold period and contact the group to determine if an extension of the hold is necessary.

4.1.1.7.13.13  (03-01-2013)
Rehabilitation Coordinator

  1. The Rehabilitation Coordinator's duties include, but are not limited to the following:

    1. Verify incoming cases

    2. Review case built files

    3. Complete case building, as necessary

    4. Perfect and correct inventory controls

    5. Update controls to group AAC and send cases to group via Form 3210, Document Transmittal

    6. Input freezes and or project codes

    7. Coordinate with CCP to release the local freeze code when case is forwarded for closure

4.1.1.7.13.14  (03-01-2013)
Returns Received From Technical Services Coordinator

  1. The Returns Received From Technical Services Coordinator's duties include, but are not limited to the following:

    1. Assigning IRC 183 cases to field groups

    2. Assigning interest abatement cases such as where:

    3. An error was made in the computation of interest (IRC 6404(a))

    4. An error was made in the assessment of interest (IRC 6404(a))

    5. An error was made in the application of interest suspension under IRC 6404(g)

4.1.1.7.13.15  (03-01-2013)
Sample Survey Coordinator

  1. The Sample Survey Coordinator's duties include, but are not limited to the following:

    1. Coordinate with CCP on pulling sample selection of surveyed returns

    2. Review surveyed returns for merits of survey

    3. Return inappropriate surveys to the group manager or territory manager, as necessary

4.1.1.7.13.16  (03-01-2013)
IRC 338 Elections Coordinator

  1. The IRC 338 Elections Coordinator's duties include, but are not limited to the following:

    1. Ensure these returns are classified in the Area as a group (purchaser, seller and target), and where possible, by agents with IRC 338 technical expertise.

    2. Determine if Form 8023, Election Under Section 338(g) Corporate Qualified Stock Purchase, is timely filed and complete.

    3. If the acquiring taxpayer's assets are $10 Million and over the Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases, should be forwarded to the appropriate LB&I Industry Director.

    4. Research IDRS for SB/SE taxpayers (assets less that $10 Million) to see if the purchasing corporation's return is open on AIMS. If yes, secure the related returns and forward to an examination group. If no return has been filed, hold until filed.

4.1.1.7.13.17  (03-01-2013)
Special Enforcement Program (SEP) Coordinator

  1. The SEP Coordinator's duties include, but are not limited to the following

    1. Receives Form 5346, Examination Information Report, (also known as information referrals) from SEP group and review it for program priority and audit potential.

    2. Forwards Form 5346 to appropriate Campus if referral is considered a priority program (as listed in the yearly SB/SE Examination Program Letter).

    3. Reviews referrals for substantial noncompliance factors (SNIF) if nn-priority. For example: large dollar amount, high compliance impact, emerging noncompliance promotion, or solid allegations of money derived from illegal activity.

    4. Forwards referrals meeting the SNIF criteria to Brookhaven Campus for case building.

    5. Holds per record retention schedule if SNIF criteria is not met.

    6. Receives returns and updates controls to group AAC and sends to group via Form 3210, Document Transmittal.

4.1.1.7.13.18  (03-01-2013)
Transfers Coordinator

  1. The Transfers Coordinator's duties include, but are not limited to the following:

    1. Determine appropriateness of transfer-in and transfer-out cases

    2. Validate statute and ensure IRM guidelines for statute time frames are met

    3. Ensure AIMS database is received (transfer-in)/(transfer-out) and contains correct information

    4. Assign through Returns Classification Specialist (SPIGOT) (transfer in)

    5. Forward transfer out cases using Form 3185, Transfer of Return, via Form 3210, Document Transmittal

    6. Review case to determine if it is priority work (via project/source codes)

    7. Recommend survey of cases as appropriate, if non-priority

    8. Take necessary action based on category of priority program (transfer in)

4.1.1.8  (03-01-2013)
ZIP POD Tables

  1. Examination inventory is assigned to Area offices based on ZIP codes using the ZIP POD Lookup Table at MCC. ZIP POD can be found at: http://mysbse.web.irs.gov/AboutSBSE/Exam/epd/wa/default.aspx. Returns filed with a ZIP Code that is not on the ZIP POD lookup table will post to POD 999.

4.1.1.8.1  (10-24-2006)
High Assault Risk Areas (HARA)

  1. Certain ZIP code Areas are identified as high assault risk Areas (HARA).

    1. If a POD serves both HARA and non-HARA ZIP codes, it will be assigned two POD codes.

    2. For example, POD Anytown (now POD XXX) has 4 HARA and 6 non-HARA ZIP codes

    3. POD Anytown would be assigned a POD code for the 4 HARA ZIP codes and POD XXX for the 6 non-HARA ZIP codes it serves.

4.1.1.8.2  (10-24-2006)
Updating ZIP POD Tables

  1. Separate Individual Master File (IMF) and Business Master File (BMF) ZIP POD listings are produced annually from the lookup table and distributed to Area offices for updating. The validity of these lists must be maintained to accurately identify examination workload by geographic Areas. The PSP Territory Manager is responsible for correcting those ZIP Codes which appear in POD 999. If the ZIP Codes are valid, they should be incorporated into regular POD’s.

  2. When the ZIP POD tables are updated the PSP Territory Manager can take the following actions:

    • Add or delete posts of duty.

    • Add or delete ZIP codes.

    • Change post of duty names.

    • Move ZIP codes from one POD to another.

    • Align unstaffed PODs to the correct staffed POD. (This may be different for revenue agents and tax compliance officers).

  3. Specific instructions for updating the ZIP POD files are provided by Examination Planning and Delivery annually.

4.1.1.8.3  (03-01-2013)
POD 999

  1. After Cycle 52, the current file year Inventory and Delivery reports for all individual and corporate returns will be reviewed by ERS analyst. For example, the Inventory and Delivery report for file year 2009 will be reviewed after 12/31/2009. Any high DIF scored returns remaining in POD 999 should be ordered for classification.

Exhibit 4.1.1-1 
Tables and Reports Important to PSP

The following tables and reports provide valuable information to PSP for managing the classification program.


Table 1.5A — NRP Return Listing
Table 2 — PSP Centralized Storage Inventory Report (Status 08)
Table 4.0 — Returns with Statute Date Pending
Table 4.1 — Returns with Statute Date Pending (Status Codes 10, 12, 13, 17, and 18)
Table 10.1(B) — $100,000 Cases Listing, $50,000 or Greater Delete Listing

Table 36 — Examination Program Monitoring (Campus Produced)
Table 37 — Examination Program Monitoring (Detroit Computing Center Produced)

Report 1040–1 — Individual Inventory and Delivery Report, IRM Exhibit 4.1.3-1
Report 1040–2 — Individual Inventory and Delivery Analysis, IRM Exhibit 4.1.3-2
Report 1040–3 — Individual Inventory and Delivery Report (Unallowable, Tax Preference, and Self Employment Tax), IRM Exhibit 4.1.3-3
Report 1040–5 — Individual Amended Returns Inventory and Delivery Report, IRM Exhibit 4.1.3-4
Report 1040–6 — AO/SC Inventory and Delivery Report (DIF CORR), IRM Exhibit 4.1.3-5
Report 1041 — Inventory and Delivery Report for Fiduciary Income Tax Returns, IRM Exhibit 4.1.3-11
Report 1065–3 — Partnership Inventory and Delivery, IRM Exhibit 4.1.3-9
Report 1065–4 — Partnership Inventory and Delivery Analysis, Exhibit 4.1.3-10
Report 1066–1 — Real Estate Mortgage Investment Conduit Inventory and Delivery Report, IRM Exhibit 4.1.3-12
Report 1120–4 — Corporate DIF Inventory and Delivery, IRM Exhibit 4.1.3-6
Report 1120–5 — Corporate Inventory and Delivery Analysis, IRM Exhibit 4.1.3-7
Report 1120–6 — AO 1120S DIF Inventory and Delivery, IRM Exhibit 4.1.3-8
Examination Operations Support Business Performance Reports

Exhibit 4.1.1-2 
Project Codes and Tracking Codes for State Reverse File Match Initiative (SRFMI) Compliance Programs

The SRFMI Project Code is 0911 for all phases for Individual, Corporate, Sales and Withholding unless the data came from an amnesty data extract, then the PC would be 0910 for all except Sales data extract PC would be 0932.

The SRFMI tracking code was changed to a special national office tracking code (TC).

  • All cases for Phase 3 have TC equal to 9517.

  • All cases for Phase 4 have TC equal to 9519.

The chart below shows the earlier Phase TCs.

  • 0701 Phase 1 Withholding NF 0911 Phase 1 Withholding NF

  • 0702 Phase 1 Individual UR 0911 Phase 1 Individual UR

  • 0703 Phase 1 Individual NF 0911 Phase 1 Individual NF

  • 0704 Phase 1 Withholding UR 0911 Phase 1 Withholding UR

  • 0705 Phase 1 Corporate NF 0911 Phase 1 Corporate NF

  • 0706 Phase 1 Corporate UR 0911 Phase 1 Corporate UR

  • 0707 Phase 1 Sales NF 0931 Phase 1 Sales NF

  • 0708 Phase 1 Sales UR 0931 Phase 1 Sales UR

  • 0711 Phase 2 Withholding NF 0911 Phase 2 Withholding NF

  • 0712 Phase 2 Individual UR 0911 Phase 2 Individual UR

  • 0713 Phase 2 Individual NF 0911 Phase 2 Individual NF

  • 0714 Phase 2 Withholding UR 0911 Phase 2 Withholding UR

  • 0715 Phase 2 Corporate NF 0911 Phase 2 Corporate NF

  • 0716 Phase 2 Corporate UR 0911 Phase 2 Corporate UR

  • 0717 Phase 2 Sales NF 0931 Phase 2 Sales NF

  • 0718 Phase 2 Sales UR 0931 Phase 2 Sales UR

  • 0733 SRFMI Nationwide Individual NF

  • 0911 SRFMI Nationwide Individual NF


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