Internal Revenue Manual - 4.19.2 IMF Automated Underreporter (AUR) Control (Cont. 2)

Part 4. Examining Process
Chapter 19. Liability Determination
Section 2. IMF Automated Underreporter (AUR) Control (Cont. 2)

4.19.2 IMF Automated Underreporter (AUR) Control (Cont. 2)

4.19.2.5 Specific Batch Type (BT) Definition
4.19.2.6 General Batch Disassembly
4.19.2.7 Process Code Definition

4.19.2.5
Specific Batch Type (BT) Definition

4.19.2.5.38
Batch Type (BT) 68 (STN90 PREP) - General

4.19.2.5.38.2 (09-01-2012)
Batch Type (BT) 68 - Undeliverables

All Undeliverable Statutory Notices are checked by the system for a new address when building to BT 85. Fallouts from BT 85 with a PC 77 are built to BT 68.
The envelope for the original Statutory Notice and the original Notice should be securely stapled to the taxpayer return. The envelope and the Statutory Notice are evidence that the service complied with the law and mailed the Notice by Certified or Registered Mail to the taxpayer's last known address.
To build BT 68 - Undeliverables:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Create, the batch building screen appears.
6. Enter 68 in the Batch Type.
7. When the system prompts for Undeliverables, input "Y" and press <Enter>.
8. Scan the AUR bar code or input the SSN for each case.
9. The system alerts when a work unit is complete. Keep work units separate and in strict order.
Once the maximum volume has been reached, or the volume of BT 68 is at the point where the user does not want to add additional SSNs, print the pull listing by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select pull listiNg from the drop down menu.
5. Enter "D" for date order or "S" for Sequence order. A file download window appears. For additional information, see IRM 4.19.2.9.23, Sequence Number/Notice Date Pull Listing .
6. Select Open, the report opens in a Microsoft Internet Explorer Window.
7. Select File from the menu.
8. Select Print from the drop down menu.
9. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
10. Press <F8> to exit.
11. Use the listing to pull the cases.
This listing can also be accessed while in the batch building screen by taking the following actions:
1. Select Pull list from the menu.
2. Enter "D" for date order or "S" for sequence order. A file download window appears.
3. Select Open, the report opens in a Microsoft Internet Explorer Window.
4. Select File from the menu.
5. Select Print from the drop down menu.
6. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
7. Press <F8> to exit.
Update the batch status to "RB" by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Enter the five-digit batch number.
7. Enter "RB" in the NEW STATUS field and press <Enter>.
8. Press <F4> to commit.
Print the suspense summary report by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Select Reports.
7. Select Suspense smry from the drop down menu.
8. Enter the five-digit batch number. A file download window appears.
9. Select Open, the report opens in a Microsoft Internet Explorer Window.
10. Select File from the menu.
11. Select Print from the drop down menu.
12. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
13. Press <F8> to exit.
Print the batch listing by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select Batch listings from the drop down menu.
5. Select one of the available options from the pull-right menu.
6. Enter the five-digit batch number. A file download window appears.
7. Select Open, the report opens in a Microsoft Internet Explorer Window.
8. Select File from the menu.
9. Select Print from the drop down menu.
10. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
11. Press <F8> to exit.
12. Select Open, the report opens in a Microsoft Internet Explorer Window.
13. Select File from the menu.
14. Select Print from the drop down menu.
15. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
16. Press <F8> to exit.
The system updates the cases with PC 77 and moves the cases to Statutory Notice Suspense BT 70.
Take appropriate action to ensure input of Command Code (CC) STN90 on IDRS to generate the notices, per the TEs instructions.

Note:

THE STATUTORY NOTICE MUST BE INPUT USING IDRS COMMAND CODE (CC) STN90 ONE TO TWO WEEKS PRIOR TO THE SYSTEM NOTICE DATE.
Complete all batch labeling and take the completed batch to the designated area.

4.19.2.5.39 (09-01-2009)
Batch Type (BT) 70 (Statutory Notice Suspense)

The system automatically moves cases assigned a PC/IPC 75, 77, 95, 8L, 8S, or 8M into Statutory Notice Suspense BT 70.
When the batch status is updated to "RB" for Aged CP 2000 Stat Prep BT 59, STN90 Prep BT 68, Remail Statutory Notice BT 85, and CP 2000 Statutory Prep Disaster Suspense BT 93, the system moves the cases to BT 70.
The cases are filed by Stat Date/CSN order. The cases remain in the suspense batch until a response is received, the statutory notice is returned as undeliverable, or the suspense time frame expires.
The suspense time frames for BT 70 are:
- 105 days for domestic addresses
- 165 days for foreign addresses

4.19.2.5.40 (09-01-2012)
Batch Type (BT) 71 (Statutory Notice Agreed Responses)

All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.
Fully agreed Statutory Notice responses are built into BT 71. The current PC/IPC must be 75, 95, or 8L. When BT 71 is updated to batch status "RB" , the system automatically creates an assessment record for these cases.

Note:

If one of the disagreement boxes on the response page has been checked, consider the response a disagreed response. Failure to do so could result in an incorrect assessment, which creates additional cost for the IRS and causes an unnecessary burden for the taxpayer.

Note:

The auto assessment listing does not generate for BT 71.
An Agreed Statutory Notice Response indicates agreement by meeting one of the following conditions:
Caution:

For purposes of determining agreement, Form 8822 or an attached voided personal check are not considered comments nor attachments.
1. An unaltered CP 2000 (attached or not attached to a Statutory Notice) that contains a signature (under the Consent to Tax Increase statement on the Notice) that has no taxpayer comments. A jointly filed return must have both taxpayers' signatures unless one of the spouses is deceased.
  
  Note:
  
  A response is considered "agreed" if the taxpayer only signs under the third party authorization (both signatures on a jointly filed return, unless one of the spouses is deceased) AND checks the Option 1 box (Agree with all Changes).
2. A signature (under the Consent to Tax Increase jurat) on an unaltered Statutory Notice of Deficiency Form 5564 that has no taxpayer comments. A jointly filed return must have both taxpayers' signatures, unless one of the spouses is deceased. See (3) and (4) below for additional information on a faxed consent to tax increase.
3. A signed Form 9465 attached to a notice with no taxpayer comments. A jointly filed return must have both taxpayers' signatures, unless one of the spouses is deceased. See IRM 4.19.2.3.6.1, Form 9465, Installment Agreements, for further information.
A faxed consent to assess additional tax (CP 2000, 2626C Letter, Form 5564 (Stat Notice) or Form 9465 attached to notice with no taxpayer comments) of $25,000 or less can be accepted. Build these responses into BT 71.
Full payment received after a Notice of Deficiency was issued, without the necessary signature(s), cannot be considered an agreement with the tax increase. Build these responses to the appropriate disagreed response batch type.
If the tax increase is in excess of $25,000, original signatures are required. If a faxed consent to assess additional tax is received, treat this response as disagreed.
While sorting or building responses that meet agreed criteria, remove all Form 9465 (and attached voided personal check) and send to Collection. See IRM 4.19.2.3.6.1, Form 9465, Installment Agreements, for additional information.

Note:

If a Form 433-D or Form 2159 is attached, forward directly to the Collections Operation.
If a permanent change of address is indicated, input the address change per IRM 4.19.2.2.2, Address Updates, before building to BT 71.
For instructions to build BT 71, see IRM 4.19.2.4.3.2, Response Batch Building (Batch Types (BT) 41, 44, 51, 52, 53, 58, 71, 72, and 74).

Note:

There are other batch assignment options for agreed Statutory responses. Agreed Statutory responses with an IRS received date of 10 days or older could be built to Priority BT 74. It is recommended that BT 71 be used for agreed responses so that automatic assessments can be made.

BT 71 may be built up to a locally determined date but no later than:

Date	For Tax Year
May 1, 2015	2011
May 2, 2014	2010
May 3, 2013	2009

After the dates above, cases should be batched into Stat Response BT 72, or 74. The assessments are input via IDRS.

As BT 71 is being built, the system identifies certain case conditions that won't allow automatic assessment processing. These cases must be worked by the TEs. Build cases with the following identified conditions into Statutory Priority Response BT 74.
1. New Transactions.
2. Transaction Code 520.
3. Transaction Code 604.
4. Partial Assessment on a case.
5. CP 2000 data is incomplete.
6. More than Eight Credit Reference Codes.
ARDI Cases - transfer the case to a locally designated UID.
If the case file is assigned to an existing batch, the system won't allow the SSN to be assigned to the batch being built. Access the Case History Screen to display the current batch assignment information. This information is used to associate the response to the appropriate batch.

Caution:

Do not associate responses to BT 49, 59, 67, 79, 84, and 87. Cases should be pulled and built to the appropriate response batch or transferred to a tax examiner to be worked.
Disaster ZIP and Manual Interest: Batch the case into Manual Interest BT 61.
If the system displays the message CASE IS CLOSED ON AUR - BUILD TO BT 81 RECONSIDERATION BATCH, the case has been closed with an AUR Process Code. Place the response in the designated area for closed cases, BT 81.
1. Correspondence for closed cases for tax years 2005 and subsequent can be built into BT 81.
2. Follow Campus directions to process responses or closed cases that do not build to BT 81. For additional information, see IRM 4.19.2.5.60, Batch Type (BT) 96 (Closure).
As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

Note:

If the batch is virtual (15) - (18) below do not apply, go to (19).
To access the pull listing:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select pull listiNg from the drop down menu.
5. Enter "D" for date order. A file download window appears. For additional information, see IRM 4.19.2.9.23, Sequence Number/Notice Date Pull Listing.
6. Select Open, the report opens in a Microsoft Internet Explorer Window.
7. Select File from the menu.
8. Select Print from the drop down menu.
9. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
10. Press <F8> to exit.
This listing can also be accessed while in the batch building screen by taking the following actions:
1. Select Pull list from the menu.
2. Enter "D" for date order or "S" for sequence order. A file download window appears.
3. Select Open, the report opens in a Microsoft Internet Explorer Window.
4. Select File from the menu.
5. Select Print from the drop down menu.
6. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
7. Press <F8> to exit.
Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.
1. Recommendation - after a thorough search fails to locate the case, leave the response in the BT 71 to continue the case closure.
2. Recommendation - after a thorough search fails to locate a missing agreed response, notate on the case folder "Agreed LR" . Input IPC "RF" and follow Campus direction to expedite handling.
Resequence the batch on AUR by taking the following actions:
Note:

It may not be necessary to resequence batches that contain both virtual and paper cases.
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Add, the batch building screen appears.
6. Enter the five-digit batch number.
7. Select the Reseq option.
8. Press <Enter>.
To close the batch, select the Close option, the batch status updates to "AB" .
Once this is complete, update the batch status to "RB" . To update the batch status:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Enter the five-digit Batch Number.
7. Enter "RB" in the NEW STATUS field and press <Enter>.
Note:

The system updates the PCs and creates automatic assessments. The auto assessment listing does not generate for BT 71.
Print a final batch listing by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select Batch listings from the drop down menu.
5. Select one of the available options from the pull-right menu.
6. Enter the five-digit batch number. A file download window appears.
7. Select Open, the report opens in a Microsoft Internet Explorer Window.
8. Select File from the menu.
9. Select Print from the drop down menu.
10. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
11. Press <F8> to exit.
Prepare the cases, label the batch and send to the Files Operation.

4.19.2.5.41 (09-01-2012)
Batch Type (BT) 72 (Statutory Notice Disagreed Response)

All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.
When a Disagreed Response is received for a Statutory notice, the SSN is assigned to BT 72. These batches are ordered and worked by the technical units.
A disagreed Statutory Notice response does not meet the conditions in IRM 4.19.2.5.40, Batch Type (BT) 71 (Statutory Notice Agreed Responses), and is identified by:
1. Disagreement with at least some part of the notice.
2. The Waiver (or CP 2000 response page) is unsigned or
3. There are any taxpayer comments.
  
  Caution:
  
  For purposes of determining agreement, Form 8822 or an attached voided personal check are not considered comments nor attachments.
4. Form 9465 is the only piece of correspondence received with or without taxpayer comments.
Reminder:

See IRM 4.19.2.3.6.1, Form 9465, Installment Agreements, when Stat responses contain a Form 9465.
For instructions on building BT 72, see IRM 4.19.2.4.3.2, Response Batch Building (Batch Types (BT) 41, 44, 51, 52, 53, 58, 71, 72, and 74).

Caution:

Do not build multiple received dates into BT 72. These batches must contain responses with the same received date.
As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

Note:

If virtual batch, (5) - (8) below do not apply, go to (9).
To access the pull listing:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select pull listiNg from the drop down menu.
5. Enter "D" for date order. A file download window appears. For additional information, see IRM 4.19.2.9.23, Sequence Number/Notice Date Pull Listing.
6. Select Open, the report opens in a Microsoft Internet Explorer Window.
7. Select File from the menu.
8. Select Print from the drop down menu.
9. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
10. Press <F8> to exit.
This listing can also be accessed while in the batch building screen by taking the following actions:
1. Select Pull list from the menu.
2. Enter "D" for date order or "S" for sequence order. A file download window appears.
3. Select Open, the report opens in a Microsoft Internet Explorer Window.
4. Select File from the menu.
5. Select Print from the drop down menu.
6. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
7. Press <F8> to exit.
Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.
1. Recommendation - after a thorough search fails to locate a paper case, notate the response with "LC" and leave it in the response batch for the TE to determine whether or not processing can continue.
2. For lost responses, see IRM 4.19.2.8.41, Internal Process Code LR (Lost Response) and IRM 4.19.2.5.61, Batch Type (BT) 97 (Lost Response Suspense).
Resequence the batch on AUR by taking the following actions:

Note:

It may not be necessary to resequence batches that contain both virtual and paper cases.
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Add, the batch building screen appears.
6. Enter the five-digit batch number.
7. Select Reseq.
  
  Note:
  
  The resequence option is not available for virtual response batches.
8. Press <Enter>.
Close the batch and print the batch listing on AUR:
1. Select Close, the batch status updates to "AB" .
2. Select Reports from the Control menu.
3. Select Batch listings from the drop down menu.
  
  Note:
  
  Work Unit listing can be printed in lieu of the batch listing. For additional information, see IRM 4.19.2.9.33, Work Unit Listing.
4. Select one of the available options from the pull-right menu.
5. Enter the five-digit batch number. A file download window appears.
6. Select Open, the report opens in a Microsoft Internet Explorer Window.
7. Select File from the menu.
8. Select Print from the drop down menu.
9. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
10. Press <F8> to exit.
Complete batch labeling and batch logging. Deliver the batch to the designated area.

4.19.2.5.42 (09-01-2012)
Batch Type (BT) 73 (Statutory Notice Miscellaneous Referral)

This batch consists of Statutory Notice Response cases which require technical assistance before case processing can continue. These cases are usually identified when disassembling other batches.
Statutory Notice Miscellaneous Referral BT 73 consists of cases with a current IPC 8D.
Build IPC 8D cases into BT 73 by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Create, the batch building screen appears.
6. Enter 73 in the Batch Type.
7. Scan the AUR bar code or enter the SSN of each case. Place entered cases face down to keep in strict order.
8. The system alerts when a work unit is complete. Keep work units separate and in strict order.
9. Acknowledge the message by pressing <Enter>.
Print the batch listing by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select Batch listings from the drop down menu.
5. Select one of the available options from the pull-right menu.
6. Enter the five-digit batch number. A file download window appears.
7. Select Open, the report opens in a Microsoft Internet Explorer Window.
8. Select File from the menu.
9. Select Print from the drop down menu.
10. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
11. Press <F8> to exit.
Complete batch labeling and logging. Deliver to the designated area for the technical units to work.
BT 73 is worked in the designated technical unit(s).

4.19.2.5.43 (09-01-2012)
Batch Type (BT) 74 (Statutory Priority Response)

All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.
Statutory Notice responses that are 10 DAYS OR OLDER (from the IRS received date) are classified as Priority Responses and are built to BT 74.

Note:

It is recommended that Stat Notice agreed responses be built to BT 71, regardless of age for automatic assessment. Cases with conditions which cannot be automatically assessed are built to BT 74.

Reminder:

See IRM 4.19.2.3.6.1, Form 9465, Installment Agreements, when Stat priority responses contain Form 9465.
Statutory Priority Response BT 74 can have different IRS received dates. BT 74 may be built by SSN (received date entered for each case) or by using the RECD DATE option on the system (only one received date which applies to all SSNs). The system ages the batch based on the oldest received date assigned to the batch.
BT 74 can also be used to build responses with different received dates that are not over 10 days.
For instructions on building BT 74, see IRM 4.19.2.4.3.2, Response Batch Building (Batch Types (BT) 41, 44, 51, 52, 53, 58, 71, 72, and 74).
As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

Note:

If virtual batch (6) - (9) below do not apply, go to (10).
To access the pull listing:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select pull listiNg from the drop down menu.
5. Enter "D" for date order. A file download window appears. For additional information, see IRM 4.19.2.9.23, Sequence Number/Notice Date Pull Listing.
6. Select Open, the report opens in a Microsoft Internet Explorer Window.
7. Select File from the menu.
8. Select Print from the drop down menu.
9. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
10. Press <F8> to exit.
This listing can also be accessed while in the batch building screen by taking the following actions:
1. Select Pull list from the menu.
2. Enter "D" for date order or "S" for sequence order. A file download window appears.
3. Select Open, the report opens in a Microsoft Internet Explorer Window.
4. Select File from the menu.
5. Select Print from the drop down menu.
6. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
7. Press <F8> to exit.
Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.
1. Recommendation - after a thorough search fails to locate a paper case, notate the response with "LC" and leave it in the response BT 74 for the TE to determine whether or not processing can continue.
2. For lost responses, see IRM 4.19.2.8.41, Internal Process Code LR (Lost Response) and IRM 4.19.2.5.61, Batch Type (BT) 97 (Lost Response Suspense).
Resequence the batch on AUR by taking the following actions:

Note:

It may not be necessary to resequence batches that contain both virtual and paper cases.
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Add, the batch building screen appears.
6. Enter the five-digit batch number.
7. Select Reseq.
  
  Note:
  
  The resequence option is not available for virtual response batches.
Close the batch and print the batch listing on AUR by taking the following actions:
1. Select Close, batch status update to "AB" . DO NOT RESEQUENCE the batch.
2. Select Reports from the Control menu.
3. Select Batch listings from the drop down menu.
  
  Note:
  
  Work Unit listing can be printed in lieu of the batch listing. For additional information, see IRM 4.19.2.9.33, Work Unit Listing.
4. Select one of the available options from the pull-right menu.
5. Enter the five-digit batch number. A file download window appears.
6. Select Open, the report opens in a Microsoft Internet Explorer Window.
7. Select File from the menu.
8. Select Print from the drop down menu.
9. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
10. Press <F8> to exit.
Complete batch labeling and batch logging. Deliver the batch to the designated area.

4.19.2.5.44 (09-01-2009)
Batch Type (BT) 75 (Statutory Unit Suspense)

Statutory notice cases that need special handling are assigned to Statutory Unit Suspense BT 75. Cases are moved to BT 75 when:
1. A TE requires a technical determination from a manager or a work leader on a Statutory Notice case. The TE refers the case to the manager or work leader for assistance by transferring the case. The system updates the case with an IPC 8E and moves the case to BT 75.
2. A case requires a change due to a Taxpayer Advocate or Telephone inquiry and is requested by a TE.
The system creates a request charge out document which clerical function prints and uses to pull the case(s) from files.
Transfer the case(s) back to the TE by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Case from the Control menu.
4. Select Transfer from the drop down menu.
5. Select Transfer from the pull-right menu.
6. Enter the SSN of case to be transferred.
7. Enter UID of TE.
8. Press <Enter>.
9. Press <F4> to commit.
The system moves the case(s) to BT 75.
Send the case(s) to the requesting TE.

Note:

The last three digits of Unit Suspense Batch numbers are the Unit Location Number.

4.19.2.5.45 (09-01-2003)
Batch Type (BT) 77 (Statutory Notice Unit Research Suspense)

The system automatically moves cases assigned IPC 8A to the appropriate Unit Research Suspense based on the UID of the TE who input IPC 8A. Statutory Notice Unit Research Suspense BT 77 is the suspense file used while the TE waits for the additional research ordered to continue working the case.
The research that the TE requests is ordered daily by the system.
When the requested research is received, send the information to the unit shown in the Remarks Field of the Research Document. The TE works and releases these cases.

Note:

Local management determines whether these cases are stored in the individual tax examining units or in the clerical area.

4.19.2.5.46 (09-01-2012)
Batch Type (BT) 79 (Statutory Notice Defaults)

When the suspense time frame for BT 70 Statutory Notice cases has expired, the cases are SYSTEMICALLY built to Statutory Notice Default BT 79. When BT 79 is updated to "RB" status, the system updates all cases to PC 90, Default Closure, and creates automatic assessment records.

BT 79 may be built up to a locally determined date but no later than:

Date	For Tax Year
May 1, 2015	2011
May 2, 2014	2010
May 3, 2013	2009

After the dates above, cases should be batched into Stat Priority BT 74 or transferred to a designated TE. The assessments need to be input via IDRS after the dates shown above.

If a response is received after the SSN has been assigned to BT 79 and the batch status has not been updated to "RB" , the system allows the case to be batched to Response BT 71, 72, or 74.
As BT 79 is being built, the system identifies case conditions requiring TE review. When No Response cases are being systemically batched the system checks for Fallout conditions. See (5) below for additional information on fallout conditions. After WEEK END processing a manager or lead prints the Auto-Purge Pull Listing. The listing displays the following:
1. Notice Date.
2. Suspense Sequence Number.
3. Virtual Indicator.
4. SSN.
5. Target Batch.
6. Fallout condition.
Use the Auto-Purge Pull Listing to pull the paper cases. Build into the designated target batch.

Note:

The fallout conditions listed in (6) below are systemically built to BT 84800-84999.
Build cases with the following conditions to BT 84800-999:
1. New Transactions
2. TC 520
3. TC 540
4. TC 780
5. TC 604
6. TC 971 with any of the following AC 505, 506, 523, 524, or 525
7. PC 77 or an IPC 8M
8. The case is a Partial Assessment
9. New Payer/Agent information
10. The CP 2000 data is incomplete
11. Letter 2625C
12. IPC 8L with a PC 77
13. More than Eight Credit Reference Codes, follow Campus direction to build to BT 84 or transfer the cases. For additional information about the report, see IRM 4.19.2.9.17, Over Eight Reference Codes Report.
14. Temporary Address
15. Universal View Case Action Needed
Cases identified as ARDI are transferred to the locally designated UID for special handling.
After all fallout conditions have been built/transferred, take the following actions:
1. Pull the remaining cases (which should be the BT 79s) from the shelf. Keep in strict CSN order.
2. Verify the cases against the batch listing or pull listing to ensure every case listed is accounted for and any extra cases are addressed.
3. Update the batch status to "RB" .
Once the batch is in "RB" status, prepare the cases for shipment to the Files Operation with the appropriate listing.

Note:

Keep in strict CSN order.

4.19.2.5.47 (09-01-2012)
Batch Type (BT) 81 (Reconsiderations)

Correspondence for closed cases from BT 9600X for tax years 2005 and subsequent can be built to BT 81. BT 81 is used to control, monitor and track correspondence for closed cases received in AUR for reconsideration of the assessment.
BT 81 is worked in the technical units. Tax examiners assign IPCs 9X to record actions taken on these cases.

Note:

Report time spent to sort (first read, copies of CP, rerouting correspondence, etc.) and build closed correspondence to 790-40000.
To build BT 81:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Create, the batch building screen appears.
6. Enter 81 in the Batch Type.
7. Scan the AUR bar code or enter each SSN.
8. The system alerts when a work unit is complete.
Close the BT 81 and print the new batch listing on AUR:
1. Select Close, the batch status updates to "AB" . DO NOT RESEQUENCE BT 81.
2. Press <F4> to commit.
3. Press <F8> to exit.
4. Select Reports from the Control menu.
5. Select Batch listings from the drop down menu.
6. Select one of the available options from the pull-right menu.
7. Enter the five-digit batch number. A file download window appears.
8. Select Open, the report opens in a Microsoft Internet Explorer Window.
9. Select File from the menu.
10. Select Print from the drop down menu.
11. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
12. Press <F8> to exit.
Complete batch labeling and log entries. Deliver to the designated area.

4.19.2.5.48 (09-01-2008)
Batch Type (BT) 82 (Reconsideration Suspense) TY 2005 and Subsequent

Reconsideration cases that the TE determines needs additional action are systemically moved to suspense BT 82 at assignment of IPC 9B, 9E and 9L.
When the requested research or a taxpayer response is received, send the information to the appropriate unit. The location of the unit is shown in the Remarks Field on the Research Document.
Local management determines whether Reconsideration Suspense BT 82 is located in the individual tax examining units or in the clerical area.

4.19.2.5.49 (09-01-2012)
Batch Type (BT) 84 (Cases With New Action)

The system identifies cases with "New Actions" that have taken place since the batches and cases were released by the tax examining units.
If a response is received after the SSN has been assigned to BT 84 and the batch status has not been updated to "RB" , the system allows the case to be batched to appropriate response batch.

Caution:

Do not associate responses to BT 49, 59, 67, 79, 84, and 87. Cases should be pulled and built to the appropriate response batch or transferred to a tax examiner to be worked.
Cases with "New Actions" are built into BT 84 as follows:
- 84001-299 Case Analysis
- 84300-499 CP 2501
- 84500-799 CP 2000
- 84800-999 Statutory Notice
As directed, get the cases targeted for BT 84 building. To build BT 84:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Create, the batch building screen appears.
6. Enter 84 in the Batch Type.
7. When the New Actions window displays, select the specific segment.
8. Scan the AUR bar code or enter the SSN of each case. Place cases face down to keep in strict order.
9. The system alerts when a work unit is complete, label the work units. Keep work units separate and in strict order.
When the maximum volume for the batch has been reached or there are no more cases to be built to the batch or on the designated day, close the batch and print the new batch listing. To close batch and print the listing:
1. Select Close, the batch status updates to "AB" .
2. Press<F4> to commit and press <F8> to exit. DO NOT RESEQUENCE the batch.
3. Select Reports from the Control menu.
4. Select Batch listings from the drop down menu.
  
  Note:
  
  Work Unit listing can be printed in lieu of the batch listing. For additional information, see IRM 4.19.2.9.33, Work Unit Listing.
5. Select one of the available options from the pull-right menu.
6. Enter the five-digit batch number. A file download window appears.
7. Select Open, the report opens in a Microsoft Internet Explorer Window.
8. Select File from the menu.
9. Select Print from the drop down menu.
10. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
11. Press <F8> to exit.
12. Place the listing with the batch.
New Actions from the systemic building of BT 49, 59, and 79 are systemically built to BT 84.
To identify the cases that were systemically built to BT 84 during the weekend processing, access the "RB" report by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select Aging from the drop down menu.
5. Select Auto purge from the pull-right menu.
6. Select Rb batches from the pull-right menu. A file download window appears.
7. Select Open, the report opens in a Microsoft Internet Explorer Window.
8. Select File from the menu.
9. Select Print from the drop down menu.
10. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
11. Press <F8> to exit.
Print a pull listing for each BT 84 by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select pull listiNg from the drop down menu.
5. Enter "D" for date order. A file download window appears.. For additional information, see IRM 4.19.2.9.23, Sequence Number/Notice Date Pull Listing.
6. Select Open, the report opens in a Microsoft Internet Explorer Window.
7. Select File from the menu.
8. Select Print from the drop down menu.
9. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
10. Press <F8> to exit.
Pull paper (non-virtual) cases in the order they are on the pull list.
To update the batch status to "AB" take the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Add, the batch building screen appears.
6. Enter the five-digit batch number.
7. Select the Close option, the batch status updates to "AB" .
Print a final batch listing.
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select Batch listings from the drop down menu.
5. Select one of the available options from the pull-right menu.
6. Enter the five-digit batch number. A file download window appears.
7. Select Open, the report opens in a Microsoft Internet Explorer Window.
8. Select File from the menu.
9. Select Print from the drop down menu.
10. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
11. Press <F8> to exit.
Complete batch sheets and required log entries. Deliver the batch to the designated area for the technical units to work.

4.19.2.5.50 (09-01-2012)
Batch Type (BT) 85 (Remail Statutory Notice)

Statutory Notices returned by the Post Office as undeliverable are targeted to BT 85. To be accepted in BT 85, the case must have a PC 75 and a system identified new address present since the Statutory Notice was mailed to the taxpayer. When BT 85 is "RB" 'd, the AUR system automatically generates a request for a new Statutory Notice to the new address.

Note:

Build undeliverable Statutory Notices with PC 77 to BT 68.
When the cases are entered to BT 85, the system marks each case with the appropriate Undeliverable Indicator. The Undeliverable Indicators are:
1. "T" : True Undeliverable, no new address present. The "T" indicator displays in the Action Code field on the Case History Screen.
2. "M" : Remail Statutory Notice, a new address has been identified.
Note:

Effective with TY 2009 cases, when the Undeliverable Indicator is assigned the system also removes the "V" , (virtual) indicator to identify that the case is now a paper case.
Undeliverables for Spousal and/or POA CP notices should not be assigned to a batch. Undeliverable Spousal and/or POA Notices should not be assigned to BT 85. If batch building by scanning the AUR bar code, the system identifies the Spousal and/or POA notice (indicator) and displays a message. If key entering the SSN, verify the Notice Indicator before entering the SSN - only Notice Indicator 1 should be entered. If the Notice Indicator is 2, 3 or 4, see (4) below.
All undeliverable Statutory Notices and the returned (undeliverable) envelope must be associated with the case file. The envelope is evidence that the IRS complied with the law and mailed the notice by certified or registered mail to the taxpayer's last known address. This requirement applies to:
- True undeliverables
- Remail Statutory Notices
- Undeliverable Spousal and POA notices
- Undeliverable Statutory Notices for cases that have been closed. Research IDRS for the controlling DLN and prepare a Form 9856, Attachment Alert for Document Retention
Note:

Virtual cases does not have a case file to associate the undeliverable.
As Batch 85 is being built, the system identifies "Disaster ZIP and Expiration Date" . Batch into Disaster BT 93800-999.
To build BT 85:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Create, the batch building screen appears.
6. Enter 85 in the Batch Type.
7. Scan the AUR bar code or enter the SSN of each undeliverable Stat notice.
8. Set aside the undeliverable Stats that do not build to BT 85.
9. When the batch is full, or when there are no more undeliverable Stat notices to build or on the designated day, press <F4> to commit.
Print the pull listing by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select pull listiNg from the drop down menu.
5. Enter the five digit batch number.
6. Enter sort order "D" for date or "S" for Sequence order. A file download window appears. For additional information, see IRM 4.19.2.9.23, Sequence Number/Notice Date Pull Listing.
7. Select Open, the report opens in a Microsoft Internet Explorer Window.
8. Select File from the menu.
9. Select Print from the drop down menu.
10. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
11. Press <F8> to exit.
12. Use the listing to pull the cases.
This listing can also be accessed while in the batch building screen by taking the following actions:
1. Select Pull list from the menu.
2. Enter "D" for date order or "S" for sequence order. A file download window appears.
3. Select Open, the report opens in a Microsoft Internet Explorer Window.
4. Select File from the menu.
5. Select Print from the drop down menu.
6. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
7. Press <F8> to exit.
Associate the undeliverable Stat Notice with the case.
To finish BT 85 for Undeliverables take the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Add, the batch building screen appears.
6. Enter the five-digit batch number.
7. Select Reseq.
  
  Note:
  
  It may not be necessary to resequence batches that contain both virtual and paper cases.
8. Select Close, the batch status updates to "AB" .
9. Press <F8> to exit.
Update the Batch status to "RB" by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Enter the five-digit batch number.
7. Enter "RB" in the NEW STATUS field and press <Enter>.
Print the Suspense Summary Report:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Select Reports.
7. Select Suspense smry from the drop down menu.
8. Enter the five-digit batch number. A file download window appears.
9. Select Open, the report opens in a Microsoft Internet Explorer Window.
10. Select File from the menu.
11. Select Print from the drop down menu.
12. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
13. Press <F8> to exit.
Label and place in the appropriate suspense area based on the CSNs assigned to the cases.

4.19.2.5.51 (08-05-2011)
Batch Type (BT) 86 (Statutory Notice Response Release)

All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.
Completed cases from BT 75 and 77 are worked by the TE and released in a designated area.
Build these cases to BT 86 by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Create, the batch building screen appears.
6. Enter 86 in the Batch Type.
  
  Note:
  
  The system assigns the specific batch number - record it for later use.
7. Scan the AUR bar code or enter each SSN.
8. When all cases are entered, press <F4> to commit.
9. Close the batch.
10. Press <F8> to exit.
Close the batch by taking the following actions:
1. Select Close, the batch status updates to "AB" .
2. Press <F8> to exit.
Update the batch status by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Enter the five-digit batch number.
7. Enter "BF" in the NEW STATUS field and press <Enter>.
8. Press <F4> to commit.
9. Press <F8> to exit.
Verify the process codes by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Verify pc.
5. Select Sequence or Process Code.
6. Enter the five-digit batch number.
7. Select Show PCs or enter a PC to display.
8. Press <Enter> and follow system prompts.
9. Enter the PC for each SSN.
For additional information, see IRM 4.19.2.6.1, Verification of Process Codes.
After process code verification, take the following action to update the batch status to "RB" :
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Enter the five-digit batch number.
7. Enter "RB" in the NEW STATUS field and press <Enter>.
8. Press <F4> to commit.
9. Press <F8> to exit.
If there are error conditions present, the Cases in Error Screen displays.
1. Notate the error message on the folder and set the case aside.
2. Transfer the case to the TE who worked the case. For instructions on transferring cases see IRM 4.19.2.2.26, Transfers.
Disassemble the batch by releasing the cases to the appropriate area based on the PC/IPC. For additional information see the specific process code/internal process code section in IRM 4.19.2.7, Process Code Definitions and IRM 4.19.2.8, Internal Process Code Definitions.

Note:

IPC RF is returned to the CSN located on the case folder.
Cases with IPC MI (Manual Interest) are directly batched into Manual Interest BT 61. For additional instructions, see IRM 4.19.2.5.32, Batch Type (BT) 61 (Manual Interest/Rejects).
When the batch has been disassembled:
1. Verify the volume.
2. Prepare the case(s).
3. Send the closed case(s) to the appropriate FRC by routing to the Files Operation.

4.19.2.5.52 (09-01-2012)
Batch Type (BT) 87 (Partial Agreed Statutory Notice)

This batch consists of partially agreed statutory cases closed by the TE with an IPC SR.
1. When BT 87 is updated to "AB" status, the IPC SR is converted and posts to IDRS as PC 95.
2. When BT 87 is updated to "RB" status, the AUR system updates PC 95 to PC 87 and creates automatic assessment records.
  
  Note:
  
  The auto assessment listing does not generate for BT 87.
Caution:

Do not associate responses to BT 49, 59, 67, 79, 84, and 87. Cases should be pulled and built to the appropriate response batch or transferred to a tax examiner to be worked.
BT 87 is built using the case files set aside during the disassembly of worked batches.
To build BT 87:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Create, the batch building screen appears.
6. Enter 87 in the Batch Type.
  
  Note:
  
  The system assigns the specific batch number - record it for later use.
7. Scan the AUR bar code or enter each SSN. Place entered cases face down to keep in strict order.
8. The system alerts when a work unit is complete. Keep work units separate and in strict order. When all cases are entered, press <F4> to commit.
9. Close the batch. DO NOT RESEQUENCE the batch.
10. Press <F8> to exit.
Print the batch listing by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select Batch listings from the drop down menu.
5. Select one of the available options from the pull-right menu.
6. Enter the five-digit batch number. A file download window appears.
7. Select Open, the report opens in a Microsoft Internet Explorer Window.
8. Select File from the menu.
9. Select Print from the drop down menu.
10. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
11. Press <F8> to exit.
Complete all batch labeling and take the completed batch to the designated area.
As BT 87 is being built, the system identifies "Disaster Zip and Manual Interest" . Build the case(s) into Manual Interest BT 61. For additional information, see IRM 4.19.2.5.32, Batch Type (BT) 61 (Manual Interest/Rejects).
When BT 87 is closed, the AUR system updates the batch status to "AB" and creates the Notices/Letters.
If a response is received after the SSN has been assigned to BT 87 and the batch status has not been updated to "RB" , pull the case, associate the response and transfer to the TE who assigned IPC SR.
To ensure the notice information and process codes post before the automatic assessment is made, BT 87 is held a minimum of 7 calendar days after the batch was updated to "AB" before updating to "RB" .
When the batch status is being updated to "RB" , the system checks for cases with more than eight credit reference codes associated with the case assessment. The batch status cannot be updated until the cases with more than eight credit reference codes have been removed from the batch.
Print the Over Eight Credit Reference Code Report to identify the cases. To print the report:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Select Reports.
7. Select Over eight ref from the drop down menu.
8. Enter the five-digit batch number. A file download window appears.
9. Select Open, the report opens in a Microsoft Internet Explorer Window.
10. Select File from the menu.
11. Select Print from the drop down menu.
12. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
13. Press <F8> to exit.
14. Pull the cases.
15. Build or transfer the cases.
For additional information, see IRM 4.19.2.9.17, Over Eight Reference Codes Report.
When the system accepts BT 87 update to batch status "RB" , the systems posts a PC 87 and creates automatic assessment records.

Note:

The auto assessment listing does not generate for BT 87.
If a batch has not been updated to "RB" after two cycles have passed, the system generates a Partially Agreed Aging Report indicating which batch(es) have not been updated to "RB" status. For additional information, see IRM 4.19.2.9.18, Partially Agreed Aging Report.

4.19.2.5.53 (09-01-2010)
Batch Type (BT) 89001 (Bankruptcy Suspense Cases)

Cases are automatically assigned to Bankruptcy Suspense Batch 89001 when PC 98 is assigned. The system moves cases into this batch when the TE commits the PC.
The cases in BT 89001 are monitored by TEs.
Cases are transferred from BT 89001 when TEs request the cases to complete processing.

4.19.2.5.54 (09-01-2010)
Batch Type (BT) 89002 (Innocent Spouse Suspense Cases)

Cases are automatically assigned to Innocent Spouse Suspense Batch 89002 when PC 99 is assigned. The system moves cases into this batch when the TE commits the PC.
The cases in BT 89002 are monitored by TEs.
Cases are transferred from BT 89002 when TEs request the cases to complete processing.

4.19.2.5.55 (09-01-2012)
Batch Type (BT) 89003 (Identity Theft Suspense Batch)

Cases are automatically assigned to Identity Theft Suspense Batch 89003 when IPC SI is assigned. The system moves cases into this batch when the TE commits the IPC.
The cases in BT 89003 are monitored by TEs.
Cases are transferred from BT 89003 when TEs request the cases to complete processing.

4.19.2.5.56 (09-01-2003)
Batch Types (BT) 90, 91 and 92 (Employee Cases)

Employee cases are suspensed and worked from BT 90, 91, and 92 by designated employees.

4.19.2.5.57 (09-01-2012)
Batch Type (BT) 93 (Declared Disaster)

Cases identified, usually by the system, as meeting disaster criteria are built into BT 93. These cases remain in BT 93 until the system expiration date is met and the next action can be taken on the case.
BT 93 requires an expiration date. After the first SSN is entered into the batch, the system assigns the appropriate date.
Only one expiration date can be assigned to a batch.
Cases meeting disaster criteria are built into BT 93 as follows:
- 93001-299 Screening Disaster Suspense
- 93300-399 CP 2501 Disaster Suspense
- 93400-699 CP 2000 Disaster Suspense
- 93700-799 CP 2000 Statutory Prep Disaster Suspense
- 93800-899 Stat Disaster Suspense
- 93900-999 Stat Default Suspense
  
  Note:
  
  Disaster batches cannot be closed until after the expiration date. These batches need to be held and monitored until the date has expired.
  
  Note:
  
  Virtual cases do not have a physical case file.
To build BT 93:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Create, the batch building screen appears.
6. Enter 93 in the Batch Type.
  
  Note:
  
  The system assigns the specific batch number - record it for later use.
7. Scan the AUR bar code or enter each SSN. Place entered cases face down to keep in strict order.
8. The system alerts when a work unit is complete Keep work units separate and in strict order. When all cases are entered, press <F4> to commit.
9. Close the batch. DO NOT RESEQUENCE the batch.
After the expiration date has passed, close the batch using the Close menu option. The system updates the batch status to "AB" , checks for New Actions and generates an Undeliverable New Action Listing for BT 93700-799. For additional information about the listing, see IRM 4.19.2.9.30, Undeliverable New Action Listing.
Print the Undeliverable New Action Listing. To access this listing:
1. Select Undeliver from the menu. A file download window appears.
2. Select Open, the report opens in a Microsoft Internet Explorer Window.
3. Select File from the menu.
4. Select Print from the drop down menu.
5. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
6. Press <F8> to exit.
7. Pull the cases.
8. Build to appropriate BT 84.
This listing can also be accessed by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select undeliver from the drop down menu.
5. Enter the five-digit batch number. A file download window appears.
6. Select Open, the report opens in a Microsoft Internet Explorer Window.
7. Select File from the menu.
8. Select Print from the drop down menu.
9. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
10. Press <F8> to exit.
11. Pull the cases from the report.
12. Build the cases to appropriate BT 84.
When Disaster batch 93900-999 is closed, the system transfers each case to the last TE that handled the case; separate these cases by location and send to the appropriate unit.
Update the batch status to "BF" by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Enter the five-digit batch number.
7. Enter "BF" in the NEW STATUS field and press <Enter>.
8. Press <F4> to commit.
All BT 93 must be verified to continue processing. For additional information, see IRM 4.19.2.6.1, Verification of Process Codes.

4.19.2.5.58 (09-01-2010)
Batch Type (BT) 94 (Fraud Referral Suspense)

When the TE determines a case meets potential fraud criteria, IPC 3F, 6F, or 8F is assigned. The AUR System automatically moves cases with these IPCs to Fraud Referral Suspense BT 94 during systemic batch disassembly.

Note:

Virtual cases do not have a physical case file.
New labeled case folders are not generated for cases in this batch.
BT 94 is made available for the Examination Function to review.
The Examination Operation should provide directions for handling those cases reviewed and selected for Examination.
Cases that have been reviewed and not selected by the Examination Function are transferred to the TE that assigned the IPC 3F, 6F or 8F.

4.19.2.5.59 (09-01-2012)
Batch Type (BT) 95 (Review)

Use the Notice Letter Weekly Report to select the 500XX batch(es) for the CP 2000 Notice Review.

Note:

If CP 2000 notices are being generated for multiple tax years (i.e. 2010 and 2011), each tax year must be sampled separately per (2) below and reviewed.

Note:

This report can be printed or viewed by the Manager or Lead and needs to be pulled on a weekly basis.

Note:

The batch(es) should be the last listed on the report, i.e. the batch(es) containing those cases updated to "RB" status the previous week.

Use the chart below to determine the sample size and "skip" interval to use in pulling the cases. To determine the skip interval divide the total volume by the sample size. Counting every case to identify the sample is not necessary as long as the sampled cases are pulled at regular approximated intervals. Start pulling each weeks sample at a different point in the notice date, i.e. at approximately the 10th case, then the 5th, then the 15th, etc.

Note:

Virtual cases do not have a physical file to pull.

If the Notice volume is between these two numbers:		Sample this many cases:
7,501 or greater		270
2,001	7,500	261
1,001	2,000	238
501	1,000	213
301	500	176
201	300	142
151	200	115
115	150	96
1	114	100% or 96, whichever is less

Cases are assigned to BT 95 by scanning or key entry. There are six types of review batches. They are:
- BT 95001-199: Reserved
- BT 95200-399: CP 2000 Notice Review
- BT 95400-499: CP 2501 Reserved
- BT 95500-599: CP 2000 Sort Code Review
- BT 95600-799: Pre Statutory Notice Review
- BT 95800-999: Stat Recomp/Sort Code Review
To build BT 95:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Batch building from the drop down menu.
5. Select Create, the batch building screen appears.
6. Enter 95 in the Batch Type.
  
  Note:
  
  The system assigns the specific batch number - record it for later use.
7. Scan the AUR bar code or enter each SSN. Place entered cases face down to keep in strict order.
8. The system alerts when a work unit is complete Keep work units separate and in strict order. When all cases are entered, press <F4> to commit.
Once the maximum volume has been reached, or the volume of the batch is at a point where the user does not want to add additional SSNs, close the batch. To close the batch and print the report:
Caution:

DO NOT RESEQUENCE the batch
1. Select Close, the batch status updates to "AB" .
2. Select Reports from the Control menu.
3. Select Batch listings from the drop down menu.
  
  Note:
  
  Work Unit listing can be printed in lieu of the batch listing. For additional information, see IRM 4.19.2.9.33, Work Unit Listing.
4. Select one of the available options from the pull-right menu.
5. Enter the five-digit batch number. A file download window appears.
6. Select Open, the report opens in a Microsoft Internet Explorer Window.
7. Select File from the menu.
8. Select Print from the drop down menu.
9. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
10. Press <F8> to exit.
11. Place the listing with the batch.
The batch is ordered and worked by the designated technical unit(s).
Once the batch is completed by technical, clerical updates the status to "RB" by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Enter the five-digit batch number.
7. Enter "RB" in the NEW STATUS field and press <Enter>.
8. Press <F4> to commit.
Cases with a paper return should be refiled to the appropriate BT 50 suspense file.

4.19.2.5.60 (09-01-2003)
Batch Type (BT) 96 (Closure)

The system automatically moves cases with closing process codes to BT 96 during system disassembly.

Note:

Take appropriate action for cases with no new correspondence that are identified as BT 9600X.
Correspondence received for closed cases assigned to BT 9600X for tax years 2005 and subsequent can be built to BT 81, Reconsiderations.
BT 96 has been segmented to identify cases that have been through the reconsideration process:
1. BT 96001 - designates a closed case.
2. BT 96002 - designates a reconsideration case, returned to the AUR closed file.
  
  Note:
  
  Cases in BT 96002 can be built to BT 81.

4.19.2.5.61 (09-01-2010)
Batch Type (BT) 97 (Lost Response Suspense)

Cases with a systemic indication that a response has been received but cannot be located to associate with the correct case can be assigned to Lost Response Suspense BT 97. It is recommended that after searching for the response, input IPC "RF" and build to the appropriate disagreed response batch or transfer to the designated TE.

Note:

Virtual cases do not have a physical case file.
When IPC LR (Lost Response) is input, the system moves the case to BT 97. If the case was previously in a suspense batch (e.g., BT 40 or BT 50), the case should be updated to IPC RF before inputting IPC LR.
When the response is located, batch to the appropriate response batch or transfer to the designated TE.

4.19.2.5.62 (09-01-2010)
Batch Type (BT) 98 (Lost Case Suspense)

These are SSNs/cases where the physical case file cannot be located. When the IPC LC (Lost Case) is input, the system moves the SSNs to Lost Case Suspense, BT 98.
If the case was previously in a suspense batch (e.g., BT 40 or BT 50), the case should be updated to IPC RF before inputting IPC LC.

Caution:

Ensure that the case is not a Virtual case prior to input of IPC LC.
When the case is located, transfer the case to a designated UID. If the case was previously in a suspense batch (e.g., BT 40 or BT 50), the case should be updated to IPC RF and then built to the appropriate batch for processing.

4.19.2.6 (09-01-2012)
General Batch Disassembly

Disassembly is the function of verifying process codes and distributing cases to their appropriate destinations based on those process codes. Separate the paper cases by process code before, during or after verification.
Instructions for established AUR systemic handling for each Process Code are found at IRM 4.19.2.7, Process Code Definitions, and for each Internal Process Code at IRM 4.19.2.8, Internal Process Code Definitions.
There are ten types of releases from a completed screening batch:
- CP 2501 (PC 30)
- CP 2000 (PC 55)
- Rejected CP 2000
- Research (IPCs 0A)
- Miscellaneous Referrals (IPC 0D)
- Transfers to Examination (PC 11-14) and Criminal Investigation (PC 25)
- Manual Interest Cases (IPC MI)
- Manual Cases (IPC MC)
- Closures (10, 15-18, 20-24, 26-29)
- Wrong Pulls (IPC WP)
There are ten types of releases from CP 2501 Response Batches:
- CP 2000s (PC 57)
- No Changes (PCs 10, 15, 18, 39, 47, 48, 51 and 52)
- Adjustments (PC 53)
- Transfers to Examination (PC 35, 36, 38 and 44) and Criminal Investigation (PC 46)
- Miscellaneous Referrals (IPC 3D)
- Letters (IPCs 3L and 3S)
- Manual Interest (IPC MI)
- Manual Case (IPC MC)
- Fraud Referrals (IPC 3F)
- Refile Case (IPC RF)
There are fifteen types of releases from completed CP 2000 Response batches:
- No Change (PCs 10,15, 18, 69-71, 73, 74)
- Adjustments (PCs 67-68)
- Letters (IPC 6L and 6S)
- Systemic Extensions (IPC 6X)
- Amended CP 2000 (PC 55A (A5))
- Recomputed Notices (PC 59)
- Transfers to Examination (PC 62-64, 66 and 72) and Criminal Investigation (PC 65)
- Miscellaneous Referrals (IPC 6D)
- Manual Case (IPC MC)
- Manual Interest (IPC MI)
- Fraud Referral (IPC 6F)
- Refile Case (IPC RF)
- Recomputed Notice (IPC RN)
- Statutory Notice (PC 75)
- STN 90 (PC 77)
There are twelve types of releases from completed Statutory Notice Response Batches:
- No Changes (PCs 10, 15, 18, 89, 91-93 and 96)
- Adjustments (PCs 87-88)
- Letters (IPC 8L or 8S)
- Recomputed Notices (IPC 8M and PC 95)
- Transfers to Appeals (PC 80) and Examination (PC 82-86)
- Miscellaneous Referrals (IPC 8D)
- Defaults (PC 90 and PC 94)
- Manual Case (IPC MC)
- Fraud Referral (IPC 8F)
- Refile Case (IPC RF)
- Statutory Recomputed Notice (IPC SR)
- STN 90 (PC 77)
Note:

Transfers (closures) to areas outside AUR are routed and documents are recharged.

4.19.2.6.1 (09-01-2012)
Verification of Process Codes

The process codes input must adhere to systemic consistency checks. A process code in this context includes both Process Codes and Internal Process Codes. See Exhibit 4.19.2-3, Process Codes, for a list of the PCs. See Exhibit 4.19.2-2, Internal Process Codes which lists IPCs.
The batch status must be "BF" .
Use the Verify PC Screen to verify the process code indicated on the folder, Form 4251 or work unit listing (Virtual batches). Verification can be done in sequence order or by process code. When verifying Disaster BT 93, the most current PC may not be indicated on the folder or Form 4251. Use the SHOW PC's option in the Verification process.
If the verify by Process Code option is chosen, the following process codes can be grouped together:
- PCs 21-24 and 26-29 (Pre-Notice Closures)
- PCs 39, 47, 51 and 52 (CP 2501 Closures)
- PCs 55A (Amended), 57 and 59 (CP 2000)
- PCs 69-71, 73, 74 (CP 2000 Closures)
Verify the process codes by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Verify pc.
5. Select Sequence or Process Code.
6. Enter the five-digit batch number.
7. Select Show PCs or enter a PC to display.
8. Press <Enter> and follow system prompts.
9. Enter the PC for each SSN.
The system identifies five error conditions during the verification of process codes. They are:
1. New Transactions: Batch the case(s) to Cases With New Actions BT 84 or transfer them to a designated UID.
2. Payer/Agent: Batch the case(s) to Cases With New Actions BT 84 or transfer them to a designated UID.
3. Case Requested: Work these cases according to the Request case instructions. See IRM 4.19.2.2.22, Request Case.
4. Statute Imminent: THESE CASES REQUIRE PRIORITY HANDLING. Transfer these cases back to the TE.
5. Disaster ZIP: Batch the cases into the appropriate Disaster BT 93.
Process codes may or may not have an associated assessment. If there is an auto assessment associated with the case, a warning message displays to assist in the physical sort of the cases. An assessment document prints if the TE inputs a manual assessment. See IRM 4.19.2.2.3 (3), Assessments, for additional information.

Note:

When the COMPLETE option is selected, the system automatically prints the Auto Assessment Report and/or the Manual Assessment Documents. If the report does not automatically print, see IRM 4.19.2.9.5, Auto Assessment Report, for information on printing the report.
If the PC indicated on the Form 4251, case folder, or work unit listing (virtual batches) is different than the PC shown on the screen, change the PC on the Form 4251, case folder, or work unit listing (virtual batches) to match the PC on the screen.
If a PC is not indicated on the Form 4251, case folder, or work unit listing (virtual batches) input any PC and the system displays the correct PC on the screen. If using the SHOW PC option, the system automatically displays the correct Process Code. Write the PC displayed on the screen on the Form 4251, case folder, or work unit listing (virtual batches).
If a case folder cannot be located for an SSN:
1. Ensure that the case is not a Virtual case before following steps 2 - 4 below.
2. Transfer the SSN/case to the applicable TE.
3. Complete a Case Transfer Sheet indicating "Case not in batch" and designate which batch.
4. Send to the technical unit.
If an extra case is identified during the process code verification process:
1. Access the Case History Screen to identify the correct Case Status/Batch Location.
2. Send the case based on the AUR research.

4.19.2.6.2 (09-01-2010)
Cases in Error

After the PCs for all SSNs in a batch have been verified, update the batch status to "RB" . The system displays the Cases in Error Screen if error conditions are present. The Cases In Error Report can be printed from either the Main Reports menu or the Batch Status/Location menu. For additional information about the report, see IRM 4.19.2.9.9, Cases In Error Report.
An (*) indicates which error conditions are present. An SSN can have one or more error conditions present.
The following conditions prevent the system from updating the batch status to "RB" :
1. New Transactions: Batch the case(s) to Cases With New Actions BT 84 or transfer them to a designated UID.
2. Payer/Agent: Batch the case(s) to Cases With New Actions BT 84 or transfer them to a designated UID.
3. Request Case: Work these cases according to the instructions in IRM 4.19.2.2.22, Request Case.
4. Process Codes Not Verified: Work these cases using the Verify PC menu option to verify the PCs on the SSNs listed. See IRM 4.19.2.6.1, Verification of Process Codes, for additional instructions.
5. Action Required: Batch the case(s) to Cases With New Actions BT 84 or transfer them to a designated UID.
After the error conditions have been resolved, update the batch status to "RB" . See IRM 4.19.2.6.3, Release Batch.

4.19.2.6.3 (09-01-2012)
Release Batch

After all the PCs have been verified on all SSNs within the batch, the batch status must be updated to "RB" .

Caution:

Ensure that once begun, all actions to complete the update to "RB" are completed - through <F4> (commit). Failure to do so prevents other users from using the Update Status to "RB" .
Update the batch status to "RB" by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Enter the five-digit batch number.
7. Enter "RB" in the NEW STATUS field and press <Enter>.
8. Press <F4> to commit.
9. Press <F8> to exit.
The system assigns the date for the Notices/Letters being released.

Note:

The suspense summary screen automatically displays when RB has been committed.
Print the Suspense Summary Report after updating the batch status to "RB" . To print the report:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Batch from the Control menu.
4. Select Status/location from the drop down menu.
5. Select Status/location from the pull-right menu.
6. Select Reports.
7. Select Suspense smry from the drop down menu.
8. Enter the five-digit batch number. A file download window appears.
9. Select Open, the report opens in a Microsoft Internet Explorer Window.
10. Select File from the menu.
11. Select Print from the drop down menu.
12. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
13. Press <F8> to exit.
14. Attach the Suspense Summary Report to the batch. The summary is used to place the cases in the appropriate suspense file. For more information about the report, see IRM 4.19.2.9.28, Suspense Summary Report.
Print the PC-Sequence-SSN Batch Listing by taking the following actions:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Reports from the Control menu.
4. Select Batch listings from the drop down menu.
  
  Note:
  
  Work Unit listing can be printed in lieu of the batch listing. For additional information, see IRM 4.19.2.9.33, Work Unit Listing.
5. Select one of the available options from the pull-right menu.
6. Enter the five-digit batch number. A file download window appears.
7. Select Open, the report opens in a Microsoft Internet Explorer Window.
8. Select File from the menu.
9. Select Print from the drop down menu.
10. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
11. Press <F8> to exit.
12. Place the listing with the batch.
The PC-Sequence-SSN Batch Listing can be used to verify the contents of the batch. For additional information about the listing, see IRM 4.19.2.9.8.1, PC-Sequence Number-SSN Batch Listing.
Refile PC 95 and IPCs 8L, 8M, and PHCALL cases in the original Stat Date/CSN order within 2 business days.

4.19.2.6.4 (09-01-2012)
Printing of Case Contents

Based on the Process Code (11-14, 25, 35, 36, 38, 44, 46, 62-64, 66, 72, 80, 82-86 and MC) the system generates the following case contents for printing:
- Tax Account
- Information Returns
- Case Notes
- Case History
- CP 2000 Notice
- CP 2501 Notice
The system indicates if there are manual assessment documents in the batch to print. See IRM 4.19.2.2.3 (3), Assessments, for additional information. After verification of the process codes and before the batch status is updated to "RB" :
1. Select Open, the report opens in a Microsoft Internet Explorer Window.
2. Select File from the menu.
3. Select Print from the drop down menu.
4. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
5. Press <F8> to exit.
6. Associate the printed information with the applicable case.
To print the case contents:
1. Select the tax year from the AUR Year menu.
2. Select Control from the AUR Main menu.
3. Select Print from the Control menu.
4. Select Case contents from the drop down menu.
5. Select the appropriate option(s) (listed in (4) below) from the pull-right menu.
6. Select Open, the report opens in a Microsoft Internet Explorer Window.
7. Select File from the menu.
8. Select Print from the drop down menu.
9. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report.
10. Press <F8> to exit.
When the Case contents option is selected, a pull-right menu appears which allows the user to select from nine options:
- cAse/batch
- Tax account
- Info return
- case Note
- case History
- cP2501 notice
- Cp2000 notice
- cp2000 Response
- Letter history

4.19.2.6.5 (08-05-2011)
Sort Codes

Sort Indicators may be used by the TE to indicate the associated case requires special handling.
- Sort Indicator 1: used for enclosures
- Local Sort Indicators: process per Campus directions
The Sort Code process is worked by clerical. Tax examiners identify cases requiring special handling (prior to mailout) during the screening or response phase of case analysis. The TE may input up to five sort codes.
The mail copies of the CP 2000s generated with Sort Codes are routed to the AUR Function. The mail copies are sorted by the CSN.
1. Retrieve the case from the current suspense batch.
  
  Note:
  
  There may be more than one mail copy of the notice for the same taxpayer. The AUR bar code on the notice displays an indicator to identify which copy of the notice was generated for the Primary (1), Spouse (2), POA (3), and second POA (4). The Primary, Spouse, and POA(s) MUST receive exactly the same notice information.
2. Ensure the enclosures are sent with the CP 2000 to both the Primary and Spouse. Do not send enclosures to POA(s).
3. Prepare and release envelopes for mailout.
  
  Note:
  
  If a notice is not to be mailed, use the STOP NOTICE option to update the Case History Screen to indicate the notice was not mailed.
4. Return the case to AUR suspense.
Research Case History to determine the Sort Code by taking the following actions:
1. Select Control from the AUR menu.
2. Select Case from the Control menu.
3. Select Case history from the drop down menu.
4. Enter the SSN
5. Click on the date of the most recent CP 2000.
The SORT field contains the Sort Indicator, notate the sort indicator on the mail copy.
If the current CSN listed ion Case history does not match the CSN listed on the notice, follow campus directions.

4.19.2.7 (09-01-2003)
Process Code Definition

Process Codes (PC) consist of two numeric characters. Process codes reflecting program selection, notice and amended notice issuance, assessments, and closures are uploaded to IDRS. The AUR system provides an automatic upload of process code updates to IDRS when the batch is in "DC" (Disassembly Complete) status. Process codes are associated with the Transaction Code (TC) 922 on IDRS. Each process code posted to IDRS updates the TC 922 date.

4.19.2.7.1 (09-01-2010)
Process Codes 01-09

Most of the Process Codes in this group are "Reserved" . See Exhibit 4.19.2-3, Process Codes, for brief explanations of Process Codes 01-09.

4.19.2.7.2 (09-01-2010)
Process Code 10 (DUP TIN Closure)

Tax examiners assign PC 10 when there is an indication that a duplicate filing by secondary taxpayer is on file. This is a closing process code.
When the batch is disassembled:
1. Verify the volume.
2. Prepare the case(s).
3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.19.2.7.3 (09-01-2012)
Process Codes 11-13 (Campus Examination Transfer/Closure)

Tax examiners assign PCs 11, 12, and 13 when it is determined the case(s) should be closed and case contents transferred to Campus Examination.

Note:

Clerks can assign these PCs at the direction of the AUR Coordinator or Clerical Manager.
When the batch has been disassembled:
1. Verify the volume.
2. Print case contents.
3. Send the case contents to the Examination Operation.
4. Assemble the return(s) and any correspondence.
5. Send assembled returns to the appropriate FRC by routing to the Files Operation.

4.19.2.7.4 (09-01-2012)
Process Code 14 (Fraud Transfer/Closure)

Tax examiners assign PC 14 when the Examination Operation has determined that potential Fraud exists.

Note:

Clerks can assign this PC at the direction of the AUR Coordinator or Clerical Manager.
When the batch has been disassembled:
1. Verify the volume.
2. Print case contents.
3. Assemble the return(s) and any correspondence.
4. If paper return, recharge the documents to the Campus Fraud Coordinator.
5. Send the assembled cases to the Campus Fraud Coordinator.

4.19.2.7.5 (09-01-2012)
Process Code 15 (Military Action and Disaster/Closure)

Tax examiners assign PC 15 for Military Action and Disaster cases.

Note:

Clerks can assign this PC at the direction of the AUR Coordinator or Clerical Manager.
If the TE inputs an assessment, the system creates either an automatic or manual assessment record. See IRM 4.19.2.2.3 (3), Assessments, for additional information.
If an assessment is present when the batch has been disassembled:
1. Keep in strict CSN order.
2. Verify volume.
3. Assemble cases for shipment to Document Retention.
4. Print the Auto Assessment Listing.
5. Place the cases and the Auto Assessment Listing in a brown folder.
6. Send to the Campus Document Retention, Files Operation, for association of the Form 5147.
If there is no assessment when the batch is disassembled:
1. Verify the volume.
2. Prepare the case(s).
3. Send the case(s) to the appropriate FRC by routing to the Files Operation.
Caution:

If there is no manual or automatic assessment record for a virtual case, transfer the case to the TE who assigned the PC for input of a TC 290-0.
If needed, verify with the TE where to send Form 4442 discovered in these cases.

4.19.2.7.6 (09-01-2012)
Process Code 16 (Survey Excess Inventory/Closure)

Tax examiners or the AUR system assign PC 16 to cases that Headquarters has identified as cases not to be worked.
This process code is only used at the direction of Headquarters. Clerks can assign this PC at the direction of the AUR Coordinator or Clerical Manager.
When the batch is disassembled:
1. Verify the volume.
2. Prepare the case(s).
3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.19.2.7.7 (09-01-2010)
Process Code 17 (Headquarters Identified Program Problems/Closure)

Tax examiners assign PC 17 to cases that Headquarters has identified as having some type of associated program problem. The cases are not worked.
This process code is only used at the direction of Headquarters. Clerks can assign this PC at the direction of the AUR Coordinator or Clerical Manager.
When the batch is disassembled:
1. Verify the volume.
2. Prepare the case(s).
3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.19.2.7.8 (09-01-2010)
Process Code 18 (Killed in Terrorist Actions (KITA), Hostage (HSTG) and Killed in Action (KIA) Cases/Closure)

Tax examiners assign PC 18 to cases identified as KITA or HSTG.
When the batch is disassembled:
1. Verify the volume.
2. Prepare the case(s).
3. Send the case(s) to the appropriate FRC by routing to the Files Operation.
If needed, verify with the TE where to send Form 4442 discovered in these cases.

4.19.2.7.9 (09-01-2012)
Process Code 20 (Adjustment to Withholding/Excess Social Security Tax/Closure)

Tax Examiners assign PC 20 when it has been determined that an adjustment to withholding and/or excess social security is appropriate. These cases can be processed without issuing an AUR notice (no tax increase above tolerance involved).
The system creates either an automatic assessment record or a manual assessment record and prompts for the auto assessment list to be printed if there are PC 20 cases in the batch. See IRM 4.19.2.2.3 (3), Assessments, for additional information.
When the batch has been disassembled:
1. Keep in strict CSN order.
2. Verify the volume.
3. Assemble cases for shipment to Document Retention.
4. Print the Auto Assessment Listing.
5. Place the cases and the Auto Assessment Listing in a brown folder.
6. Send to the Campus Document Retention, Files Operation, for association of the Form 5147.
Caution:

If there is no manual or automatic assessment record, transfer the case to the TE who assigned the PC for input of a TC 290-0.

4.19.2.7.10 (01-06-2010)
Process Codes 21-24, 26, and 28-29 (Pre-Notice Closures)

Tax examiners assign PCs 21-24, 26, or 28-29 when the discrepancy has been resolved before a notice is issued.

Note:

Clerks can assign these PCs at the direction of the AUR Coordinator or Clerical Manager.
When the batch is disassembled:
1. Verify the volume.
2. Prepare the case(s).
3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.19.2.7.11 (09-01-2012)
Process Code 25 (Criminal Investigation Transfers/Closure)

Tax examiners assign PC 25 when it has been determined the screening case should be closed and the case contents transferred to Criminal Investigation (CI).

Note:

Clerks can assign this PC at the direction of the AUR Coordinator or Clerical Manager.
When the batch has been disassembled:
1. Verify the volume.
2. Print case contents.
3. Assemble the return(s) and any correspondence.
4. If paper return, recharge the documents to Criminal Investigation.
5. Send the assembled case(s) to Criminal Investigation.

4.19.2.7.12 (01-06-2010)
Process Code 27 (Pre Notice Closure)

Tax examiners assign PCs 27 for complex issues or when the case is being closed due to a bankruptcy issue.

Note:

Clerks can assign this PC at the direction of the AUR Coordinator, AUR Bankruptcy Coordinator, or Clerical Manager.
The AUR Bankruptcy Coordinator provides clerical with a listing of cases requesting clerical to input PC 27. Input PC 27 to close the case.
When the batch has been disassembled:
1. Verify the volume.
2. Prepare the case(s).
3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.19.2.7.13 (09-01-2010)
Process Code 30/30A (CP 2501/Amended CP 2501)

Tax examiners assign PC 30/30A when it has been determined that a CP 2501/Amended CP 2501 Notice should be issued.
The system automatically moves cases to CP 2501 Suspense BT 40 and assigns a new CSN after process code verification and the batch status is updated to "RB" , therefore, it is important to keep these in strict sequence order.
When the batch has been disassembled:
1. Keep cases in strict sequence order.
2. Verify the volume.
3. Use the Suspense Summary Report to identify and label the CSN range for BT 40.
4. Place in the designated area to be shelved in the appropriate suspense file.
Paper cases receive folders and are filed in CSN order.

4.19.2.7.14 (09-01-2009)
Process Code 34 (CP 2000 Not Mailed After CP 2501)

Tax examiners assign PC 34 when it has been determined that a CP 2000 Notice should NOT be mailed after a CP 2501. The TE enters a PC 34 and then may continue case processing.

Note:

Clerks can assign this PC at the direction of the AUR Coordinator or Clerical Manager.
This process code is not part of the verification process.

4.19.2.7.15 (09-01-2012)
Process Codes 35, 36 and 38 (Campus Examination Transfer/Closure)

Tax examiners assigns PCs 35, 36 and 38 when it has been determined the case(s) should be closed and the case contents transferred to Campus Examination.

Note:

Clerks can assign these PCs at the direction of the AUR Coordinator or Clerical Manager.
If the TE inputs an assessment, the system creates either an automatic or manual assessment record. See IRM 4.19.2.2.3 (3), Assessments, for additional information.
When the batch has been disassembled:
1. Verify the volume.
2. Print case contents.
3. Send the case contents to the Examination Operation.
4. Assemble the return(s) and any correspondence.
5. Send assembled return(s) to the appropriate FRC by routing to the Files Operation.

4.19.2.7.16 (09-01-2012)
Process Code 39 (Stolen Identity-No Change Closure)

Tax examiners assign PC 39 when they determine that the underreporter issues are a result of identity theft. This is a closing process code.
If the TE inputs an assessment (TC 290-0), the system creates an automatic or manual assessment record to refund any payment received from the taxpayer. See IRM 4.19.2.2.3 (3), Assessments, for additional information.

Caution:

If there is no manual or automatic assessment record for a virtual case, transfer the case to the TE who assigned the PC for input of a TC 290-0.
If an assessment is present when the batch has been disassembled:
1. Keep in strict CSN order.
2. Verify volume.
3. Assemble cases for shipment to Document Retention.
4. Print the Auto Assessment Listing.
5. Place the cases and the Auto Assessment Listing in a brown folder.
6. Send to the Campus Document Retention, Files Operation, for association of the Form 5147.
If there is no assessment when the batch has been disassembled:
1. Verify the volume.
2. Prepare the case(s).
3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.19.2.7.17 (09-01-2012)
Process Code 44 (Fraud Transfer/Closure)

Tax examiners assign PC 44 when the Examination Operation has determined that potential Fraud exists.

Note:

Clerks can assign this PC at the direction of the AUR Coordinator or Clerical Manager.
When the batch has been disassembled:
1. Verify the volume.
2. Print case contents.
3. Associate case contents with the case.
4. If paper return, recharge the documents to the Campus Fraud Coordinator.
5. Send the cases to the Campus Fraud Coordinator.

4.19.2.7.18 (09-01-2012)
Process Code 46 (Criminal Investigation Transfers/Closure)

Tax examiners assign PC 46 when it has been determined the CP 2501 case should be transferred to the Criminal Investigation Function.
If the TE inputs an assessment, the system creates an automatic or manual assessment record. See IRM 4.19.2.2.3 (3), Assessments, for additional information.
When the batch has been disassembled:
1. Verify the volume.
2. Print case contents.
3. Associate case contents with the case.
4. If paper return, recharge the documents to the Criminal Investigation Function.
5. Send the case(s), including the case contents, to the Criminal Investigation Function.

4.19.2.7.19 (09-01-2012)
Process Codes 47, 51, and 52 (CP 2501 Closures)

Tax examiners assign PCs 47, 51, and 52 when the taxpayer response to a CP 2501 resolves the discrepancy.
If the TE inputs an assessment, the system creates an automatic or manual assessment record. See IRM 4.19.2.2.3 (3), Assessments, for additional information.

Caution:

If there is no manual or automatic assessment record for a virtual case, transfer the case to the TE who assigned the PC for input of a TC 290-0.
If an assessment is present when the batch has been disassembled:
1. Keep in strict CSN order.
2. Verify volume.
3. Assemble cases for shipment to Document Retention.
4. Print the Auto Assessment Listing.
5. Place the cases and the Auto Assessment Listing in a brown folder.
6. Send to the Campus Document Retention, Files Operation, for association of the Form 5147.
If there is no assessment when the batch has been disassembled:
1. Verify the volume.
2. Prepare the cases.
3. Send the cases to the appropriate FRC by routing to the Files Operation.

4.19.2.7.20 (09-01-2009)
Process Code 48 (HQ Identified-No Change Closure)

Tax examiners assign PC 48 to cases that Headquarters has identified as having some type of associated program problem. AUR case processing stops.
This process code is only used at the direction of Headquarters.
When the batch has been disassembled:
1. Verify the volume.
2. Prepare the case(s).
3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.19.2.7.21 (09-01-2012)
Process Code 53 (1040X Closures)

Tax examiners assign PC 53 when taxpayer's amended return has been accepted in response to a CP 2501.
The system creates an automatic or manual assessment record on cases closed with PC 53. See IRM 4.19.2.2.3 (3), Assessments, for additional information.
When the batch has been disassembled:
1. Keep in strict CSN order.
2. Verify the volume.
3. Assemble cases for shipment to Document Retention.
4. Print the Auto Assessment Listing.
5. Place the cases and the Auto Assessment Listing in a brown folder.
6. Send to the Campus Document Retention, Files Operation, for association of the Form 5147.

4.19.2.7.22 (09-01-2010)
Process Code 54 (CP 2501 Notice Not Mailed)

Tax examiners assign PC 54 when it has been determined that the CP 2501 Notice should not be mailed. The TE may then enter PCs 10-15, 18, 20-22, 24-29, 30, or 55 as appropriate.

Note:

Clerks can assign this PC at the direction of the AUR Coordinator or Clerical Manager.
This process code is not part of the verification process.

4.19.2.7.23 (09-01-2010)
Process Code 55 (CP 2000)

Tax examiners assign PC 55 when it has been determined that the case requires a CP 2000 Notice.
The system automatically moves cases to CP 2000 Suspense BT 50 and assigns a new CSN after process code verification and the batch is updated to status "RB" . Therefore, it is important to keep these in strict sequence order.
When the batch has been disassembled:
1. Keep cases in strict sequence order.
2. Verify the volume.
3. Use the Suspense Summary Report to identify and label the CSN range for BT 50.
4. Place in the designated area to be shelved in the appropriate suspense file.
Paper cases receive folders and are filed in CSN order.
AGN, PC 55 cases are systemically moved into CP 2000 AGN Suspense BT 505XX.

4.19.2.7.24 (09-01-2010)
Process Code 55A (Amended CP 2000)

Tax examiners assign PC 55A when it has been determined that the case requires an Amended CP 2000 Notice.
The AUR System automatically moves these cases to Recomputed CP 2000 Suspense BT 55 and assigns a new CSN after process code verification and the batch status is updated to "RB" . Therefore, it is important to keep these in strict sequence order.
When the batch has been disassembled:
1. Keep cases in strict sequence order.
2. Verify the volume.
3. Use the Suspense Summary Report to identify and label the CSN range for BT 55.
4. Place in the designated area to be shelved in the appropriate suspense file.
Paper cases receive folders and are filed in CSN order.

4.19.2.7.25 (09-01-2010)
Process Code 57 or 57A (CP 2000 or Amended CP2000 After a CP 2501)

Tax examiners assign PC 57 or 57A when it has been determined from the taxpayer's CP 2501 response that a CP 2000 Notice is now required.
The system automatically moves cases to Recomputed CP 2000 Suspense BT 55 and assigns a new CSN when the TE assigns a PC 57 or 57A to the case(s) after process code verification and the batch status is updated to "RB" . Therefore, it is important to keep these in strict sequence order.
When the batch has been disassembled:
1. Keep cases in strict sequence order.
2. Verify the volume.
3. Use the Suspense Summary Report to identify and label the CSN range for BT 55.
4. Place in the designated area to be shelved in the appropriate suspense file.
Paper cases receive folders and are filed in CSN order.

4.19.2.7.26 (09-01-2009)
Process Code 58 (CP 2000 Notice Not Mailed)

Tax examiners assign PC 58 to cases when it has been determined that the CP 2000 Notice should not be mailed.
The TE enters PC 58 and then may continue to process the case.

Note:

Clerks can assign this PC at the direction of the AUR Coordinator or Clerical Manager.
This process code is not part of the verification process.

More Internal Revenue Manual

Part 4. Examining Process

Chapter 19. Liability Determination

Section 2. IMF Automated Underreporter (AUR) Control (Cont. 2)

4.19.2 IMF Automated Underreporter (AUR) Control (Cont. 2)

4.19.2.5 Specific Batch Type (BT) Definition

4.19.2.5.38 Batch Type (BT) 68 (STN90 PREP) - General

4.19.2.5.38.2 (09-01-2012)Batch Type (BT) 68 - Undeliverables

Note:

4.19.2.5.39 (09-01-2009)Batch Type (BT) 70 (Statutory Notice Suspense)

4.19.2.5.40 (09-01-2012)Batch Type (BT) 71 (Statutory Notice Agreed Responses)

Note:

Note:

Caution:

Note:

Note:

Note:

Caution:

Note:

Note:

Note:

4.19.2.5.41 (09-01-2012)Batch Type (BT) 72 (Statutory Notice Disagreed Response)

Caution:

Reminder:

Caution:

Note:

Note:

Note:

Note:

4.19.2.5.42 (09-01-2012)Batch Type (BT) 73 (Statutory Notice Miscellaneous Referral)

4.19.2.5.43 (09-01-2012)Batch Type (BT) 74 (Statutory Priority Response)

Note:

Reminder:

Note:

Note:

Note:

Note:

4.19.2.5.44 (09-01-2009)Batch Type (BT) 75 (Statutory Unit Suspense)

Note:

4.19.2.5.45 (09-01-2003)Batch Type (BT) 77 (Statutory Notice Unit Research Suspense)

Note:

4.19.2.5.46 (09-01-2012)Batch Type (BT) 79 (Statutory Notice Defaults)

Note:

Note:

4.19.2.5.47 (09-01-2012)Batch Type (BT) 81 (Reconsiderations)

Note:

4.19.2.5.48 (09-01-2008)Batch Type (BT) 82 (Reconsideration Suspense) TY 2005 and Subsequent

4.19.2.5.49 (09-01-2012)Batch Type (BT) 84 (Cases With New Action)

Caution:

Note:

4.19.2.5.50 (09-01-2012)Batch Type (BT) 85 (Remail Statutory Notice)

Note:

Note:

Note:

Note:

4.19.2.5.51 (08-05-2011)Batch Type (BT) 86 (Statutory Notice Response Release)

Note:

Note:

4.19.2.5.52 (09-01-2012)Batch Type (BT) 87 (Partial Agreed Statutory Notice)

Note:

Caution:

Note:

Note:

4.19.2.5.53 (09-01-2010)Batch Type (BT) 89001 (Bankruptcy Suspense Cases)

4.19.2.5.54 (09-01-2010)Batch Type (BT) 89002 (Innocent Spouse Suspense Cases)

4.19.2.5.55 (09-01-2012)Batch Type (BT) 89003 (Identity Theft Suspense Batch)

4.19.2.5.56 (09-01-2003)Batch Types (BT) 90, 91 and 92 (Employee Cases)

4.19.2.5.57 (09-01-2012)Batch Type (BT) 93 (Declared Disaster)

Note:

Note:

Note:

4.19.2.5.58 (09-01-2010)Batch Type (BT) 94 (Fraud Referral Suspense)

Note:

4.19.2.5.59 (09-01-2012)Batch Type (BT) 95 (Review)

Note:

Note:

Note:

Note:

Note:

Caution:

Note:

4.19.2.5
Specific Batch Type (BT) Definition

4.19.2.5.38
Batch Type (BT) 68 (STN90 PREP) - General

4.19.2.5.38.2 (09-01-2012)
Batch Type (BT) 68 - Undeliverables

4.19.2.5.39 (09-01-2009)
Batch Type (BT) 70 (Statutory Notice Suspense)

4.19.2.5.40 (09-01-2012)
Batch Type (BT) 71 (Statutory Notice Agreed Responses)

4.19.2.5.41 (09-01-2012)
Batch Type (BT) 72 (Statutory Notice Disagreed Response)

4.19.2.5.42 (09-01-2012)
Batch Type (BT) 73 (Statutory Notice Miscellaneous Referral)

4.19.2.5.43 (09-01-2012)
Batch Type (BT) 74 (Statutory Priority Response)

4.19.2.5.44 (09-01-2009)
Batch Type (BT) 75 (Statutory Unit Suspense)

4.19.2.5.45 (09-01-2003)
Batch Type (BT) 77 (Statutory Notice Unit Research Suspense)

4.19.2.5.46 (09-01-2012)
Batch Type (BT) 79 (Statutory Notice Defaults)

4.19.2.5.47 (09-01-2012)
Batch Type (BT) 81 (Reconsiderations)

4.19.2.5.48 (09-01-2008)
Batch Type (BT) 82 (Reconsideration Suspense) TY 2005 and Subsequent

4.19.2.5.49 (09-01-2012)
Batch Type (BT) 84 (Cases With New Action)

4.19.2.5.50 (09-01-2012)
Batch Type (BT) 85 (Remail Statutory Notice)

4.19.2.5.51 (08-05-2011)
Batch Type (BT) 86 (Statutory Notice Response Release)

4.19.2.5.52 (09-01-2012)
Batch Type (BT) 87 (Partial Agreed Statutory Notice)

4.19.2.5.53 (09-01-2010)
Batch Type (BT) 89001 (Bankruptcy Suspense Cases)

4.19.2.5.54 (09-01-2010)
Batch Type (BT) 89002 (Innocent Spouse Suspense Cases)

4.19.2.5.55 (09-01-2012)
Batch Type (BT) 89003 (Identity Theft Suspense Batch)

4.19.2.5.56 (09-01-2003)
Batch Types (BT) 90, 91 and 92 (Employee Cases)

4.19.2.5.57 (09-01-2012)
Batch Type (BT) 93 (Declared Disaster)

4.19.2.5.58 (09-01-2010)
Batch Type (BT) 94 (Fraud Referral Suspense)

4.19.2.5.59 (09-01-2012)
Batch Type (BT) 95 (Review)

4.19.2.5.60 (09-01-2003)
Batch Type (BT) 96 (Closure)

4.19.2.5.61 (09-01-2010)
Batch Type (BT) 97 (Lost Response Suspense)

4.19.2.5.62 (09-01-2010)
Batch Type (BT) 98 (Lost Case Suspense)

4.19.2.6 (09-01-2012)
General Batch Disassembly

4.19.2.6.1 (09-01-2012)
Verification of Process Codes

4.19.2.6.2 (09-01-2010)
Cases in Error

4.19.2.6.3 (09-01-2012)
Release Batch

4.19.2.6.4 (09-01-2012)
Printing of Case Contents

4.19.2.6.5 (08-05-2011)
Sort Codes

4.19.2.7 (09-01-2003)
Process Code Definition

4.19.2.7.1 (09-01-2010)
Process Codes 01-09

4.19.2.7.2 (09-01-2010)
Process Code 10 (DUP TIN Closure)

4.19.2.7.3 (09-01-2012)
Process Codes 11-13 (Campus Examination Transfer/Closure)

4.19.2.7.4 (09-01-2012)
Process Code 14 (Fraud Transfer/Closure)

4.19.2.7.5 (09-01-2012)
Process Code 15 (Military Action and Disaster/Closure)

4.19.2.7.6 (09-01-2012)
Process Code 16 (Survey Excess Inventory/Closure)

4.19.2.7.7 (09-01-2010)
Process Code 17 (Headquarters Identified Program Problems/Closure)

4.19.2.7.8 (09-01-2010)
Process Code 18 (Killed in Terrorist Actions (KITA), Hostage (HSTG) and Killed in Action (KIA) Cases/Closure)

4.19.2.7.9 (09-01-2012)
Process Code 20 (Adjustment to Withholding/Excess Social Security Tax/Closure)

4.19.2.7.10 (01-06-2010)
Process Codes 21-24, 26, and 28-29 (Pre-Notice Closures)

4.19.2.7.11 (09-01-2012)
Process Code 25 (Criminal Investigation Transfers/Closure)

4.19.2.7.12 (01-06-2010)
Process Code 27 (Pre Notice Closure)

4.19.2.7.13 (09-01-2010)
Process Code 30/30A (CP 2501/Amended CP 2501)

4.19.2.7.14 (09-01-2009)
Process Code 34 (CP 2000 Not Mailed After CP 2501)

4.19.2.7.15 (09-01-2012)
Process Codes 35, 36 and 38 (Campus Examination Transfer/Closure)

4.19.2.7.16 (09-01-2012)
Process Code 39 (Stolen Identity-No Change Closure)

4.19.2.7.17 (09-01-2012)
Process Code 44 (Fraud Transfer/Closure)

4.19.2.7.18 (09-01-2012)
Process Code 46 (Criminal Investigation Transfers/Closure)

4.19.2.7.19 (09-01-2012)
Process Codes 47, 51, and 52 (CP 2501 Closures)

4.19.2.7.20 (09-01-2009)
Process Code 48 (HQ Identified-No Change Closure)

4.19.2.7.21 (09-01-2012)
Process Code 53 (1040X Closures)

4.19.2.7.22 (09-01-2010)
Process Code 54 (CP 2501 Notice Not Mailed)

4.19.2.7.23 (09-01-2010)
Process Code 55 (CP 2000)

4.19.2.7.24 (09-01-2010)
Process Code 55A (Amended CP 2000)

4.19.2.7.25 (09-01-2010)
Process Code 57 or 57A (CP 2000 or Amended CP2000 After a CP 2501)

4.19.2.7.26 (09-01-2009)
Process Code 58 (CP 2000 Notice Not Mailed)