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Part 4. Examining Process

Chapter 3. Midwest Automated Compliance System (MACS)

Section 5. Case Administration

4.3.5  Case Administration

4.3.5.1  (11-13-2008)
Overview

  1. This section contains administrative procedures for MACS cases.

4.3.5.2  (05-18-1999)
Examining from a MACS Facsimile

  1. An examination may be conducted using a MACS facsimile. If more detailed information is needed, a copy of the return may be secured from the taxpayer.

  2. The MACS facsimile contains transcribed data from the return posted to Masterfile using TC 150. Subsequent amendments, duplicates, claims, etc., are not included.

  3. IDRS transcripts should be included in the case file as well as any other information used for case building.

4.3.5.3  (05-18-1999)
Establishing MACS Facsimiles on AIMS/ERCS

  1. MACS facsimiles selected for examination should be established on AIMS/ERCS using the same procedures as for original returns. See the IRM AIMS/Processing Handbook. Returns should not be established on AIMS or ERCS until selected for examination.

4.3.5.3.1  (05-18-1999)
Source Codes

  1. All source codes for MACS facsimiles are non-DIF. The following table shows which source codes to use.

    If a return is selected Then use:
    As part of an approved CIP in the area Source Code 62
    As part of an approved CIP in the Compliance Services center Source Code 11
    Using information reporting procedures Source Code 60
    On the basis of DIF ordering criteria Source Code 20
    As a multi-year related return in the area Source Code 40
    As a related pick-up in the area Source Code 50
    As a delinquent return in the area Source Code 44
    As a related pick-up in Compliance Services Exam Operation Source Code 64

4.3.5.3.2  (05-18-1999)
Project and Tracking Codes

  1. AIMS project codes and ERCS tracking codes may be used to distinguish returns selected through MACS. These codes can facilitate the monitoring of returns, the success or failure of a filter, CIP results, etc.

4.3.5.4  (05-18-1999)
Disposal Codes

  1. A MACS facsimile return established on AIMS/ERCS should be closed using the same procedures as for a BRTVU or RTVUE print. For detailed information, see the IRM AIMS/Processing Handbook.

4.3.5.5  (05-18-1999)
Surveys

  1. A MACS facsimile return established on AIMS/ERCS should be surveyed according to the procedures contained in Section 4.3.5.4, Disposal Codes. It is not necessary to obtain the original return to survey a MACS facsimile.

4.3.5.6  (05-18-1999)
Time Reporting

  1. The following activity codes should be used for time spent on MACS activities:

    • Classification, Activity Code 621 (Classification of Returns)

    • Project Coordination, Activity Code 617 (Project Coordination)

    • Non-case time, Activity Code 592 (CIP, No Return Examined)

    • Case Related, Activity Code of the return

  2. See IRM Examination Technical Time Reporting System Handbook for more information.

4.3.5.7  (05-18-1999)
ADDAPT

  1. Workload identified using ADDAPT will be established using the following codes:

    • Source Code: 20

    • Project Code: 158

    • Organization Code: 1994

  2. When a return is assigned to a group, the employee group code should be updated to the group’s code.


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