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

4.19.2.5 
Specific Batch Type (BT) Definition

4.19.2.5.24  (09-01-2003)
Batch Type (BT) 50 (CP 2000 Suspense Batch)

  1. The system automatically moves cases requiring a CP 2000 Notice to CP 2000 Suspense BT 50 based on the assignment of PC 55 (not Amended PC 55s) during the systemic disassembly process.

  2. The cases are filed in CSN order and remain in suspense until a response is received, the notice is returned undeliverable, or the allotted time frame expires.

    Note:

    Cases with PC 55 requiring manual interest computation are suspended in Recomputed CP 2000 Suspense BT 55.

4.19.2.5.24.1  (09-01-2010)
Batch Type (BT) 505XX (Auto-Generated Notice (AGN) CP 2000 Suspense Batch)

  1. Auto-Generated Notice cases that clear all system checks and generate a CP 2000 are systemically assigned to BT 505XX for the normal suspense period.

  2. These cases are assigned a suspense CSN.

  3. These cases do not have charge-outs or labeled case folders generated.

4.19.2.5.25  (09-01-2013)
Batch Type (BT) 51 (CP 2000/Recomp Agreed Response)

  1. Fully agreed CP 2000/Recomp notice response cases are built into BT 51. When BT 51 is updated to "RB" , the system automatically creates an assessment record for these cases.

    Note:

    The auto assessment listing does not generate for BT 51.

  2. An agreed CP 2000/Recomp response indicates agreement with the CP 2000 in its entirety and must meet at least one of the following conditions:

    Note:

    If the Disagreement Box on the CP 2000 Response Page of the CP 2000 Notice has been checked, consider the response to be disagreed. Failure to do so could result in an incorrect assessment which can lead to increased taxpayer burden and additional cost for the IRS.

    1. Be fully paid for tax and penalties with no taxpayer comments.

      Note:

      Receipt and Control/Deposit function may place a rocker under the CP 2000 amount due of the coding/deposit string that appears at the bottom of the CP 2000 Notice which indicates full payment. If a specific dollar amount has been entered, it is an indication of partial payment. Check the dollar amount against the amount under "I agree with all changes" , if the amount matches consider as full payment. For additional information, see IRM 4.19.2.2.10, CP 2000 Coding/Deposit String.

    2. Contain a signature (under the Consent to Tax Increase statement) on an unaltered CP 2000 or Letter 2626C with no taxpayer comments/attachments. A jointly filed return must have both taxpayers' signatures, unless one of the spouses is deceased.

      Caution:

      For purposes of determining agreement, Form 8822 or an attached voided personal check are not considered comments nor attachments.

      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 I agree with all changes box.

    3. Be 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 (3) and (4) below for additional information on a faxed consent to tax increase. IRM 4.19.2.3.6.1, Form 9465, Installment Agreements, for additional information.

  3. A faxed consent to assess additional tax (CP 2000, Letter 2626C, or Form 9465 attached to notice with no taxpayer comments) of $250,000 or less can be accepted. Build these responses into BT 51.

  4. If the tax increase is in excess of $250,000, original signatures are required. If a faxed consent to assess additional tax is received, treat this response as disagreed

  5. 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.

  6. If a permanent change of address is indicated (on the Response page of the CP 2000, Form 8822, etc.), input the address change per IRM 4.19.2.2.2, Address Updates, before building BT 51.

  7. For instructions on building BT 51, see IRM 4.19.2.4.3.2, Response Batch Building (Batch Types (BT) 41, 44, 51, 52, 53, 58, 71, 72, and 74).

  8. BT 51 may be built up to a locally determined date but no later than:

    Date For Tax Year
    January 1, 2016 2012
    January 2, 2015 2011
    January 3, 2014 2010

    After the dates above, cases should be batched into CP 2000/Recomp Response BT 52 or 53. The assessments are input via IDRS.

    Note:

    The "xClaim" or "REQ 54" IAT tool must be used when making an adjustment on an account.

  9. As this batch is being built, the system identifies the conditions that do not allow the cases to be automatically assessed. Build the following cases to BT 52 or 53:

    1. New Transactions.

    2. TC 520 (Bankruptcy) Present.

    3. TC 604 (MFT 31 Mirroring) Present.

    4. CP 2000 Data Incomplete.

    5. If more than Eight Credit Reference Codes are present.

  10. ARDI Cases - transfer the case to a locally designated UID.

  11. If a case file is assigned to an existing batch, the system does not allow that 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 case.

    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 TE to be worked.

  12. If the system displays current 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 on BT 96, see IRM 4.19.2.5.64, Batch Type (BT) 96 (Closure).

  13. 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 batch is virtual there are no physical cases in the AUR suspense file, (14) - (16) below do not apply, go to (17) below.

  14. To access and print the pull listing see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing:

  15. Associate the responses, verifying that the response is associated with the correct case file.

    1. Recommendation - after a thorough search fails to locate the case, leave the response in the batch to continue the case closure.

    2. Recommendation - after a thorough search fails to locate a missing agreed response, notate the case folder with "Agreed LR" . Input IPC "RF" and follow Campus direction to expedite handling.

    Note:

    As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

  16. To resequence the batch see IRM 4.19.2.4.5 (3), Resequencing Response/Undeliverable Batches.

  17. To close a batch:

    1. Select Close, the batch status changes to "AB" .

    2. Press <F8> to exit.

  18. Once this is complete update the batch status to "RB" . See IRM 4.19.2.6.3 (2), Release Batch, for information on how to update the batch status to "RB" :

    Note:

    The system updates the PCs and creates automatic assessments. The auto assessment listing does not generate for BT 51.

  19. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  20. Label the batch and place in the designated area for PAS sampling. After PAS has completed their review, send batch to the Files Operation.

4.19.2.5.26  (09-01-2013)
Batch Type (BT) 52 (CP 2000/Recomp Disagreed Response)

  1. Disagreed taxpayer responses to CP 2000/Recomp cases are built to CP 2000/Recomp Disagreed Response BT 52. The other option for batch assignment for disagreed cases is CP 2000/Recomp Priority BT 53 for responses 20 Days or Older from the IRS received date. BT 52 is available for request and processing by the technical units.

  2. A Disagreed CP 2000 Notice Response does not meet the conditions in IRM 4.19.2.5.25, Batch Type (BT) 51 (CP 2000/Recomp Agreed Response), and is identified by:

    1. Disagreement with at least some part of the notice.

    2. The CP 2000 is unsigned, or there are any taxpayer comments.

    3. A Form 9465 is the only piece of correspondence received with or without taxpayer comments. See IRM 4.19.2.3.6.1 (2), Form 9465, Installment Agreements, for additional information.

      Caution:

      For purposes of determining agreement, Form 8822 or an attached voided personal check are not considered comments nor attachments.

    Reminder:

    See IRM 4.19.2.3.6.1, Form 9465, Installment Agreements, when responses contain a Form 9465.

  3. For instructions on building BT 52, 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 52. These batches must contain responses with the same received date.

  4. 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 batch is virtual there are no physical cases in the AUR suspense file, (5) - (8) below do not apply, go to (9).

  5. To access and print the pull listing see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing

  6. 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, 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 4.19.2.5.65, Batch Type (BT) 97 (Lost Response Suspense).

  7. To resequence the batch see IRM 4.19.2.4.5, Resequencing Response/Undeliverable Batches.

  8. Close the batch by taking the following action:

    1. Select Close, the batch status updates to "AB" .

    2. Press <F8> to exit.

  9. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  10. Complete batch labeling and batch logging. Deliver the batch to the designated area.

4.19.2.5.27  (09-01-2013)
Batch Type (BT) 53 (CP 2000/Recomp Priority Batch)

  1. Disagreed CP 2000 or Amended CP 2000 responses that are 20 days old or older (from the IRS received date) are classified as Priority Responses.

    Reminder:

    See IRM 4.19.2.3.6.1, Form 9465, Installment Agreements, when priority responses contain a Form 9465.

  2. A CP 2000 Priority Response batch can have different IRS received dates. BT 53 may be built by SSN (one received date entered for each SSN/case), or by RECD DATE (one received date for all SSNs/cases). The batch ages on the system based on the oldest received date assigned to the batch.

  3. For instructions on building BT 53, see IRM 4.19.2.4.3.2, Response Batch Building (Batch Types (BT) 41, 44, 51, 52, 53, 58, 71, 72, and 74).

  4. 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 batch is virtual there are no physical cases in the AUR suspense file, (6) - (9) below do not apply, go to (10)

    .

  5. To access and print the pull listing see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing.

  6. 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, 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 4.19.2.5.65, Batch Type (BT) 97 (Lost Response Suspense).

  7. To resequence the batch see IRM 4.19.2.4.5, Resequencing Response/Undeliverable Batches.

  8. Close the batch by taking the following action:

    1. Select Close, the batch status updates to "AB" .

    2. Press <F8> to exit.

  9. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  10. Complete batch labeling and batch logging. Deliver the batch to the designated area.

4.19.2.5.28  (09-01-2009)
Batch Type (BT) 55 (Recomputed CP 2000 Suspense)

  1. The system automatically moves the following to Recomputed CP 2000 Suspense BT 55 during the systemic batch disassembly process:

    • CP 2000 (PC 55) requiring a manual interest calculation

    • Amended CP 2000 (PC 55A)

    • CP 2000 issued after a CP 2501 (PC 57)

    • Recomputed CP 2000 (PC 59)

  2. These cases are filed in CSN order and receive new folders. Cases remain in this batch until a response is received, the notice is returned as undeliverable, or the allotted time frame expires.

4.19.2.5.29  (09-01-2013)
Batch Type (BT) 58 (Late CP 2000 Response/Stat Not Generated)

  1. When building responses into BT 71, 72, and 74, the system identifies cases where the Statutory Notice date has not passed. When this condition exists, use Late CP 2000 Response/Stat Not Generated BT 58.

    Reminder:

    See IRM 4.19.2.3.6.1, Form 9465, Installment Agreements, when responses contain a Form 9465.

  2. If the SSN is built to BT 58 on or before the second Friday prior to the Notice Mailout Date, the system:

    1. Adds the SSN to the Stop Notice List.

    2. Posts either a "C" or "D" for the corresponding notice on the Case History Screen.

      Note:

      The "C" indicates that the Stat Notice was generated and stopped through the use of the Stop Notice functionality. The "D" indicates that the Stat Notice was NOT generated and all history, except the PC 75, has been deleted. The "D" indicators need a PC 79 input.

  3. If the SSN IS NOT entered on or before the second Friday prior to the Notice Mailout Date, the case cannot be built into BT 58 because it cannot be added to the Stop Notice List. After the Stat Notice Date has passed, build the response to BT 71, 72 or 74.

    Note:

    If an identity theft case does not build to BT 58, pull the case (if paper), transfer and hand walk to the IDTSpT.

  4. For instructions on building BT 58, see IRM 4.19.2.4.3.2, Response Batch Building (Batch Types (BT) 41, 44, 51, 52, 53, 58, 71, 72, and 74).

  5. As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping the cases in strict pulled order.

    Note:

    If batch is virtual there are no physical cases in the AUR suspense file, (6) - (9) below do not apply, go to (10).

  6. To access and print the pull listing see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing

  7. 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, 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 4.19.2.5.65, Batch Type (BT) 97 (Lost Response Suspense).

  8. To resequence the batch see IRM 4.19.2.4.5, Resequencing Response/Undeliverable Batches.

  9. Close the batch by taking the following action:

    1. Select Close, The system posts a PC 79 for the cases with a "C" indicator, and updates the batch status to "AB" .

    2. Press <F8> to exit.

  10. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  11. Complete batch labeling and batch logging. Deliver the batch to the designated area.

4.19.2.5.30  (09-01-2013)
Batch Type (BT) 59 (Aged CP 2000/Recomp Stat Preparation) - General

  1. There are three types of cases built to Aged CP 2000/Recomp Stat Preparation BT 59.

    1. No Responses: These cases are systemically batched during weekend processing. These are cases that have met the allotted suspense time frame from CP 2000 Suspense BT 50, 55, and 60.

    2. Cases from disassembled batches assigned a PC 75 are manually built as no responses.

    3. True Undeliverables: These are manually built. The AUR System did not identify a new address and marked the case with an Undeliverable Indicator "T" .

      Note:

      Remail Cases, a new address is found, are marked with an Undeliverable Indicator "M" and are built to Remail CP 2000/Recomp BT 38. Cases with new addresses and new actions are marked with an Undeliverable Indicator of "U" and built to Cases with New Actions BT 84500-799.

  2. When the Batch status is updated to "RB" the system automatically:

    • Updates the cases in BT 59 to PC 75 to generate and issue a statutory notice and

    • Assigns a CSN for Statutory Notice Suspense BT 70

    • Generates a folder for paper cases

  3. As BT 59 is being manually built, the system identifies case conditions requiring TE review. Build cases with the following conditions to BT 84500-799:

    1. New Transactions

    2. Net tax increase of zero or less

    3. New address for a case with a letter (IPC 6L or 6S and filing status 2 cases needing address research to ensure both taxpayers receive a copy of the Statutory Notice.)

    4. Below tolerance for issuing a notice

    5. TC 520

    6. Letter 2625C associated with the case

    7. New Payer/Agent information

    8. Name split on jointly filed return cases

    9. $1 M or over tax increase

    10. TC 540

    11. TC 780

    12. TC 971 with any of the following AC 501, 504, 505, 506, 522 or 525

    13. Universal Case Action Needed

  4. Systemically built BT 59 require that the auto purge pull list (suspense batch 40 and 47) be printed and worked each week. For additional information, see IRM 4.19.2.9.6, Auto Purge Pull List.

    Note:

    The fallout conditions listed in (3) above do not appear on the auto purge pull listing and are systemically built to BT 84500-799. For more information see IRM 4.19.2.5.49, Batch Type (BT) 84 (Cases With New Action).

  5. In addition, the following conditions have specific batching instructions:

    1. A new address is now available for cases with a CP 2000/Recomp PC 55, 57, or 59. Build the cases into Remail CP 2000/Recomp BT 38.

      Exception:

      The fallout condition new address listed above is systemically built to BT 38.

    2. A Temporary Address is associated with the case. The system prompts to build to BT 84.

    3. A new address and manual interest - Build these cases into Manual Interest BT 61.

    4. Disaster Zip and Manual Interest - Build these cases into Manual Interest BT 61.

    Note:

    Cases with Disaster Zip codes are not identified in the purge process, however this condition may be identified on cases being released through the technical units (batches and unit release).

  6. If a response is received after the SSN has been assigned to BT 59 and the batch status has not been updated to "RB" , the system allows the case to be batched into Response BT 51, 52, or 53.

4.19.2.5.30.1  (09-01-2013)
Batch Type (BT) 59 - (Aged CP 2000/Recomp Stat Preparation) Undeliverables

  1. Undeliverable CP 2000/Recomps that could not be delivered to the taxpayer are returned to IRS by the Post Office. These undeliverable notices are used as the input document to build BT 59. When the case is entered into BT 59, the AUR system searches for a better address. When no better address is found the case is accepted to BT 59, the system marks the cases with an Undeliverable Indicator "T" (True Undeliverable) and AUR case processing continues with a systemically generated Statutory Notice.

    Note:

    The only sort for undeliverable CP 2000/Recomps is for tax year. The Post Office sends updated address information to IRS/IDRS each week, which is then downloaded to the AUR system, making a sort for Forwarding Orders Expired unnecessary.

  2. Undeliverable Spousal and/or POA Notices should not be assigned to BT 59. See IRM 4.19.2.2.28 (3), Undeliverables - General. 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. Discard the undeliverable notice in accordance with local classified waste procedures

  3. To build an Undeliverable BT 59, locate the undeliverable CP 2000/Recomps:

    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 59 in the Batch Type.

    7. Enter an "Y" in the screen when prompted for Undeliverables.

    8. Scan the AUR bar code or enter each SSN.

      Caution:

      Any system prompts - ignore the message treat as classified waste.

    9. The system alerts when a work unit is complete.

  4. When the maximum volume for the batch has been reached, there are no more undeliverables to be built to the batch or on the designated day, print the pull listing. To access and print the pull listing see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing

  5. Cases in BT 59 are pulled using the Pull Listing, keep cases in strict pulled order.

    Reminder:

    Virtual cases do not have a physical case in the AUR suspense file.

  6. To resequence the batch see IRM 4.19.2.4.5, Resequencing Response/Undeliverable Batches.

  7. Access and print the Undeliverable New Action Listing see IRM 4.19.2.9.31, Undeliverable New Action Listing.

  8. Close the batch by taking the following action:

    1. Select Close, the batch status updates to "AB" .

    2. Press <F8> to exit.

  9. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  10. Use the Address update report to identify cases with new addresses that are in BT 59. To access the Update Address report see IRM 4.19.2.9.2, Address Update Report.

  11. Batch Type 59 can not be updated to "RB" status until:

    1. The cases identified in (7) above have been built to BT 84500-799 AND

    2. The cases identified in (10) above have been built to BT 38.

  12. To update the batch to "RB" , see IRM 4.19.2.6.3 (2), Release Batch.

  13. Print the Suspense Summary report. See IRM 4.19.2.9.29 (2), Suspense Summary Report, for additional information.

  14. The AUR System updates the cases with PC 75, moves the cases to Statutory Notice Suspense BT 70 and folders are generated.

    Note:

    Virtual cases do not receive a folder. Do not input "LC" on these cases.

  15. Complete batch labeling and log entries. Deliver the batch to the designated area.

4.19.2.5.30.2  (09-01-2013)
Batch Type (BT) 59 (Aged CP 2000/Recomp Stat Preparation) No Response

  1. Cases in BT 50, 55 and 60 have a designated suspense time frame. The cases remaining in these suspense batches when the suspense time frame has expired are SYSTEMICALLY built to BT 59 to generate a Statutory Notice of Deficiency.

  2. To identify the cases that were systemically built to BT 59 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. See IRM 4.19.2.9.1 (5), General Report/Listing Information, for information on printing report.

  3. When No Response cases are being systemically batched the system checks for Fallout conditions. See IRM 4.19.2.5.30, Batch Type (BT) 59 (Aged CP 2000/Recomp Stat Preparation) -General and IRM 4.19.2.9.6, Auto Purge Pull List, for additional information. After WEEK END processing Clerical Manager or Clerical Lead prints the Auto-Purge Pull Listing. Use the Auto-Purge Pull Listing to pull the cases. Build into the designated target batch.

    Note:

    Virtual cases do not have a physical folder.

  4. Cases with new addresses are auto batched to BT 38. See IRM 4.19.2.5.13.2, Batch Type (BT) 38 - No Response CP 2000/Recomps with a Better Address, for additional information.

  5. The fallout conditions listed in IRM 4.19.2.5.30 (3), Batch Type (BT) 59 (Aged CP 2000/Recomp Stat Preparation) - General, are systemically built to BT 84500-84799, see IRM 4.19.2.5.49 (6), Batch Type (BT) 84 (Cases With New Action), for additional information.

  6. Use the Address update report to identify cases with new addresses that are in BT 59. To access the Update Address see IRM 4.19.2.9.2 (3), Reports.

  7. Update the batch to "RB" . See IRM 4.19.2.6.3 (2), Release Batch, for information on how to update the batch status to "RB"

  8. Print the Suspense Summary report. See IRM 4.19.2.9.29 (2), Suspense Summary Report, for additional information.

  9. The AUR System updates the cases with PC 75, moves the cases to Statutory Notice Suspense BT 70 and folders are generated.

    Note:

    Virtual cases do not receive a folder. Do not input "LC" on these cases.

  10. Complete batch labeling and log entries. Deliver the batch to the designated area.

4.19.2.5.30.3  (09-01-2013)
Batch Type (BT) 59 (Aged CP 2000/Recomp Stat Preparation) - PC 75 from Disassembly

  1. Cases from disassembled batches with a PC 75 are manually built to BT 59 using the no response batch building option.

  2. Use the Address update report to identify cases with new addresses that are in BT 59. Print the Update Address 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 uPdate address from the drop down menu.

    5. Enter the five-digit batch number.

    6. Enter "S" for SSN or "E" for sequence number. A file download window appears.

    7. See IRM 4.19.2.9.1 (5), General Report/Listing Information, for information on printing report.

    8. Pull the cases from the suspense file.

      Note:

      Virtual cases do not have a case to pull.

    9. Build these cases to BT 38.

      Exception:

      If system prompts IPC 6L build these to BT 84500 - 84799.

  3. Update the batch to "RB" . See IRM 4.19.2.6.3 (2), Release Batch, for information on how to update the batch status to "RB"

  4. Print the Suspense Summary report. See IRM 4.19.2.9.29 (2), Suspense Summary Report, for additional information.

  5. The AUR System updates the cases with PC 75, moves the cases to Statutory Notice Suspense BT 70 and folders are generated.

    Note:

    Virtual cases do not receive a folder. Do not input "LC" on these cases.

  6. Complete batch labeling and log entries. Deliver the batch to the designated area.

4.19.2.5.31  (09-01-2006)
Batch Type (BT) 60 (CP 2000 Letter Suspense)

  1. The system automatically moves cases requiring a letter to BT 60 based on the assignment of an IPC 6L to the case. This action takes place during the systemic disassembly process.

  2. The cases with an IPC assignment of 6L are filed by Letter Date/CSN order. Cases remain in this batch until a response is received, the letter is returned as undeliverable, or the allotted time frame expires.

4.19.2.5.32  (09-01-2013)
Batch Type (BT) 61 (Manual Interest/Rejects)

  1. Cases with specific reject conditions and cases with a current IPC MI are built to Manual Interest/Reject BT 61. These batches are worked in the technical units, as a restricted interest computation is required. The interest computation date, determined by local management, is input by the TE when the batch is updated to "AU" status and is used for the manual interest computation.

    Note:

    As a rule, do not build rejects and cases assigned IPC MI to the same BT 61.

    Note:

    Build MI batches according to phase (i.e. screening, CP 2501/ CP 2000, Stat). See (4) below. DO NOT build screening and response MI's in the same batch.

  2. The AUR system generates a weekly Reject Listing identifying rejected cases (the notice was not generated and the notice information is no longer available). Each week the manager or lead prints the listing for each open tax year in AUR. For more information about the listing, see IRM 4.19.2.9.22, Reject Listing. For additional information about rejects, see IRM 4.19.2.3.4, CP 2000/CP 2000 Recomputation Notice Rejects.

  3. There are six reject conditions that are built into BT 61. The codes for these conditions are:

    • 1 - Restricted Interest

    • 3 - TC 846/776

    • 4 - Invalid Interest (SCRS)

    • 5 - Not Found on TIF

    • 6 - Invalid Interest (AUR)

    • 7 - Declared Disaster (MI)

    Note:

    Reject Conditions 2 and 8 are built to BT 39. For additional information, see IRM 4.19.2.5.14, Batch Type (BT) 39 (Rejects).

  4. Cases the system has identified (rejected) with both a new address and a manual interest condition present, are batched into Manual Interest BT 61. The system marks the correspondence CP 2000/Recomp Notice with an Undeliverable Indicator "M" . The "M" displays in the Action Code Field on the Case History Screen.

  5. As directed, pull the cases on the Weekly Reject Listing and take assigned actions to build the BT 61.

  6. To build BT 61:

    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 61 in the Batch Type.

    7. Prepare all work unit and batch sheets and/or make log entries.

    8. Scan the AUR bar code or enter the SSN of each case. Place entered cases face down to keep in strict order.

    9. The system alerts when a work unit is complete. Keep work units separate and in strict order.

    10. Acknowledge the message by pressing <Enter>.

  7. When the maximum volume for the batch has been reached, there are no more cases to be built to the batch or as directed, close the batch. Close the batch by taking the following action:

    1. Select Close, batch status updates to "AB" .

    2. Press <F8> to exit.

  8. Print the batch listing. See IRM 4.19.2.9.8(4) and (5), Batch Listings, for information on how to access and print batch listings.

  9. Complete the batch sheets and deliver to the designated area for the technical units to work.

  10. When updating the batch status from "BF" to "RB" , the system checks the interest computation date assigned to the batch by the technical manager. If the date to generate CP 2000/Recomp Notices for the notice date selected by the TE has passed, the system displays a message. Update the batch status to "AB" and send the batch back to the tax examining unit.

    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 "AB" in the NEW STATUS field and press <Enter>.

    7. Press <F4> to commit.

  11. The system only allows BT 61 to be updated to "RB" status according to the week ending date selected by a technical unit.

  12. During systemic batch disassembly of BT 61, cases assigned PC 55, 57, or 59 are moved into Suspense BT 55. Cases assigned a PC 95 are refiled in Statutory Notice Suspense BT 70.

4.19.2.5.33  (09-01-2003)
Batch Type (BT) 62 (CP 2000 Unit Research Suspense)

  1. Unit Research Suspense cases are automatically assigned by the system to CP 2000 Unit Suspense BT 62. The system moves the cases to the appropriate Unit Suspense Batch based on IPC 6A and the UID of the TE.

  2. The research the TE requests is ordered daily by the system.

  3. When the requested research is received, send the information to the appropriate unit. The location of the unit is shown in the Remarks Field on the Research Document.

  4. Local management determines whether these cases are to be located in the individual tax examining units or in the clerical area.

4.19.2.5.34  (09-01-2013)
Batch Type (BT) 63 (CP 2000 Miscellaneous Referral)

  1. This batch consists of CP 2000 Response Cases which require technical assistance before case processing can continue. These cases are usually identified when disassembling other batches.

  2. CP 2000 Miscellaneous Referral BT 63 consists of cases with a current IPC 6D.

  3. To build IPC 6D cases into BT 63, see IRM 4.19.2.4.3.4, Miscellaneous Referral Batch Building (Batch Types (BT) 35, 43, 63, and 73).

  4. Complete batch labeling and batch logging. Deliver the batch to the designated area.

4.19.2.5.35  (09-01-2009)
Batch Type (BT) 65 (CP 2000 Unit Suspense)

  1. Cases are moved to CP 2000 Unit Suspense BT 65 when:

    1. A TE requires a technical determination on a CP 2000 case and refers the case to the manager or work leader for consideration. The TE transfers the case. The system updates the IPC to 6E and moves the case to BT 65.

    2. A case requires a change due to a Taxpayer Advocate or Telephone inquiry, and is requested by a TE.

  2. The system creates a charge-out document which the clerical function prints and uses to pull the case from files.

    Note:

    Virtual cases do not have a physical case file.

  3. To transfer the case back to the TE, see IRM 4.19.2.2.27, Transfers.

  4. The system moves the case to the appropriate Unit Suspense.

  5. Send the case to the requesting TE.

    Reminder:

    The last three digits of Unit Suspense Batch numbers are the Unit Location Number. Location 950 indicates Universal case action.

4.19.2.5.36  (09-01-2013)
Batch Type (BT) 66 (CP 2000 Response Release)

  1. Cases assigned to Unit (technical) Suspense BT 62 or 65 are worked by the TEs and released in a designated area.

  2. To build BT 66 see IRM 4.19.2.4.3.3, Unit Release Batch Building (Batch Types (BT) 37, 46, 66 and 86).

4.19.2.5.37  (09-01-2013)
Batch Type (BT) 67 (Partial Agreed)

  1. This batch type consists of partially agreed cases where the TE has input an IPC RN.

    1. When BT 67 is updated to "AB" status, the IPC RN is converted and posts to IDRS as PC 59.

    2. When BT 67 is updated to "RB" status, the AUR system updates PC 59 to PC 67 and creates automatic assessment records.

    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 TE to be worked.

  2. BT 67 is built using the case files set aside during the disassembly of worked batches.

  3. To build BT 67 see IRM 4.19.2.4.3.5, Batch Building (Batch Types (BT) 67 and 87).

  4. Label the batch and place in the designated area for PAS sampling. After PAS has completed their review, send batch to the Files Operation.

4.19.2.5.38  (09-01-2009)
Batch Type (BT) 68 (STN90 PREP) - General

  1. STN90 Prep BT 68 contains cases that require input of an STN90 Statutory Notice which is generated via IDRS input. Undeliverable statutory notices with a new address on the system and cases the TE has identified as requiring an STN90 Statutory Notice (PC 77) are set aside and built into BT 68.

    1. Undeliverable Stat Notices for BT 68 are usually fallout from targeted BT 85, Remail Statutory Notice.

      Note:

      Undeliverable Spousal (Indicator 2) and/or POA (Indicator 3 or 4) Notices cannot be assigned to a batch and MUST be associated with the case.

    2. PC 77 cases are identified and set aside during normal batch disassembly.

  2. If a response is received after the SSN has been assigned to BT 68, and the batch status has not been updated to "RB" , pull the case and assign it to the appropriate Response BT 51, 52, or 53.

  3. If a case file has been closed on AUR:

    Caution:

    Never build an undeliverable CP or notice to BT 81.

    1. Access the Case History Screen to display the Closing Process Code information for the case.

    2. Build to BT 81, see IRM 4.19.2.5.47, Batch Type (BT) 81 (Reconsiderations) and IRM 4.19.2.5.64, Batch Type (BT) 96 (Closure).

4.19.2.5.38.1  (09-01-2013)
Batch Type (BT) 68 - PC 77

  1. As directed, get the PC 77 cases designated for BT 68 and ensure:

    1. A completed STN90 input worksheet is attached to the front of the cases.

    2. The CP 2000 or 1151C and the input worksheet show the same money amount.

    3. If all of the above are NOT met, make a note for the TE who assigned PC 77 and transfer the case to that UID.

  2. To build BT 68:

    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 "N" 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.

  3. When the maximum volume for the batch has been reached, there are no more cases to be built to the batch or on the designated day, take the following actions to close the batch:

    1. Select Close, batch status updates to "AB" .

    2. Press <F8> to exit.

  4. Update the batch to "RB" . See IRM 4.19.2.6.3 (2), Release Batch, for information on how to update the batch status to "RB"

  5. Print the batch listing. See IRM 4.19.2.9.8(4) and (5), Batch Listings, for information on how to access and print batch listings.

  6. Print the Suspense Summary report. See IRM 4.19.2.9.29(2), Suspense Summary Report, for additional information.

  7. Deliver the listings and batch to the designated person or area.

  8. STN90 Statutory Notices require reprints of the CP 2000 or a copy of the 1151C.

  9. Take appropriate action to ensure input of Command Code (CC) STN90 on IDRS per the TE's instructions to generate the notices. THE STATUTORY NOTICE MUST BE INPUT USING IDRS COMMAND CODE (CC) STN90 ONE TO TWO WEEKS PRIOR TO THE SYSTEM NOTICE DATE.

    Note:

    Cases with "Temp Add" on the folder must have a Statutory Notice issued to the temporary address and to the address displayed on the STN90.

4.19.2.5.38.2  (09-01-2013)
Batch Type (BT) 68 - Undeliverables

  1. 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.

  2. 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.

  3. 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.

  4. 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, access and print the pull listing, see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing

  5. Update the batch to "RB" . See IRM 4.19.2.6.3 (2), Release Batch, for information on how to update the batch status to "RB" .

  6. Print the Suspense Summary report. See IRM 4.19.2.9.29 (2), Suspense Summary Report, for additional information.

  7. Print the batch listing. See IRM 4.19.2.9.8(4) and (5), Batch Listings, for information on how to access and print batch listings.

  8. The system updates the cases with PC 77 and moves the cases to Statutory Notice Suspense BT 70.

  9. 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 CC STN90 ONE TO TWO WEEKS PRIOR TO THE SYSTEM NOTICE DATE.

  10. 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)

  1. The system automatically moves cases assigned a PC/IPC 75, 77, 95, 8L, 8S, or 8M into Statutory Notice Suspense BT 70.

  2. 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.

  3. 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.

  4. The suspense time frames for BT 70 are:

    • 105 days for domestic addresses

    • 165 days for foreign addresses

4.19.2.5.40  (09-01-2013)
Batch Type (BT) 71 (Statutory Notice Agreed Responses)

  1. All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

  2. 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 the "I don't agree with some or all of the changes" box 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.

  3. 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) or Letter 2626C 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 "I agree with all changes" box.

    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.

  4. A faxed consent to assess additional tax (CP 2000, Letter 2626C, Form 5564 (Stat Notice) or Form 9465 attached to notice with no taxpayer comments) of $250,000 or less can be accepted. Build these responses into BT 71.

  5. 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.

  6. If the tax increase is in excess of $250,000, original signatures are required. If a faxed consent to assess additional tax is received, treat this response as disagreed.

  7. 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.

  8. 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.

  9. 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 Statutory Notice Response BT 74. It is recommended that BT 71 be used for agreed responses so that automatic assessments can be made.

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

    Date For Tax Year
    May 6, 2016 2012
    May 1, 2015 2011
    May 2, 2014 2010

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

    Note:

    The "xClaim" or "REQ 54" IAT tool must be used when making an adjustment on an account.

  11. 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 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

  12. ARDI Cases - transfer the case to a locally designated UID.

  13. 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 TE to be worked.

  14. Disaster ZIP and Manual Interest: Batch the case into Manual Interest BT 61.

  15. 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 4.19.2.5.64, Batch Type (BT) 96 (Closure).

  16. 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 (17) - (18) below do not apply, go to (19).

  17. To access and print the pull listing see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing

  18. 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.

  19. To resequence the batch see IRM 4.19.2.4.5, Resequencing Response/Undeliverable Batches.

  20. Close the batch by taking the following action:

    1. Select Close, the batch status updates to "AB" .

    2. <F4> and Press <F8> to exit.

  21. Once this is complete, update the batch status to "RB" . . See IRM 4.19.2.6.3 (2), Release Batch, for information on how to update the batch status to "RB" .

    Note:

    The system updates the PCs and creates automatic assessments. The auto assessment listing does not generate for BT 71.

  22. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  23. Label the batch and place in the designated area for PAS sampling. After PAS has completed their review, send batch to the Files Operation.

4.19.2.5.41  (09-01-2013)
Batch Type (BT) 72 (Statutory Notice Identity Theft Response)

  1. All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

  2. When an identity theft response is received for a Statutory notice, the SSN is assigned to BT 72. These batches are ordered and worked by the IDTSpT.

    Note:

    If a response with an IRS received date that is 10 days or older is entered, the system alerts that the response must be assigned to BT 74, Statutory Notice Response.

  3. 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.

  4. 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) - (7) below do not apply, go to (8).

  5. To access and print the pull listing see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing

  6. 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 4.19.2.5.65, Batch Type (BT) 97 (Lost Response Suspense).

  7. To resequence the batch see IRM 4.19.2.4.5, Resequencing Response/Undeliverable Batches.

  8. Close the batch by taking the following action:

    1. Select Close, the batch status updates to "AB" .

    2. Press <F8> to exit.

  9. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  10. Complete batch labeling and batch logging. Deliver the batch to the IDTSpT.

4.19.2.5.42  (09-01-2013)
Batch Type (BT) 73 (Statutory Notice Miscellaneous Referral)

  1. 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.

  2. Statutory Notice Miscellaneous Referral BT 73 consists of cases with a current IPC 8D.

  3. To build IPC 8D cases into BT 73 see IRM 4.19.2.4.3.4, Miscellaneous Referral Batch Building (Batch Types (BT) 35, 43, 63, and 73).

  4. Print the batch listing. See IRM 4.19.2.9.8(4) and (5), Batch Listings, for information on how to access and print batch listings.

  5. Complete batch labeling and logging. Deliver to the designated area for the technical units to work.

  6. BT 73 is worked in the designated technical unit(s).

4.19.2.5.43  (09-01-2013)
Batch Type (BT) 74 (Statutory Notice Response)

  1. All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

  2. 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 notice responses contain Form 9465.

  3. Statutory Notice 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.

    Note:

    Do not mix IDT and regular responses , see note in BT 44.

  4. 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).

  5. 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).

  6. To access and print the pull listing see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing

  7. 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 4.19.2.5.65, Batch Type (BT) 97 (Lost Response Suspense).

  8. To resequence the batch see IRM 4.19.2.4.5, Resequencing Response/Undeliverable Batches.

  9. Close the batch by taking the following action:

    1. Select Close, batch status update to "AB" . DO NOT RESEQUENCE the batch.

    2. Press <F8> to exit.

  10. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  11. Complete batch labeling and batch logging. Deliver the batch to the designated area. Handwalk identity theft batches to the IDTSpT.

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

  1. 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.

  2. The system creates a request charge out document which clerical function prints and uses to pull the case(s) from files.

  3. Transfer the case(s) back to the TE, see IRM 4.19.2.2.27, Transfers, for information on transferring cases.

  4. The system moves the case(s) to BT 75.

  5. 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)

  1. 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.

  2. The research that the TE requests is ordered daily by the system.

  3. 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  (09-01-2013)
Batch Type (BT) 79 (Statutory Notice Defaults)

  1. 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.

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

    Date For Tax Year
    May 6, 2016 2012
    May 1, 2015 2011
    May 2, 2014 2010

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

    Note:

    The "xClaim" or "REQ 54" IAT tool must be used when making an adjustment on an account.

  3. 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.

  4. 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.

  5. 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.

  6. 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 501, 504, 505, 506, 522, 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 4.19.2.9.18, Over Eight Reference Codes Report.

    14. Temporary Address

    15. Universal View Case Action Needed

  7. Cases identified as ARDI are transferred to the locally designated UID for special handling.

  8. Cases with a flag indicating Form 9465, require additional processing prior to updating BT 79 to RB status. See IRM 4.19.2.3.6.1(1), Installment Agreements, for additional information.

  9. 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" .

  10. Once the batch is in "RB" status, label the batch and place in the designated area for PAS sampling. After PAS has completed their review, send batch to the Files Operation. with the appropriate listing.

    Note:

    Keep in strict CSN order.

4.19.2.5.47  (09-01-2013)
Batch Type (BT) 81 (Reconsiderations) TY 2005 - TY 2011

  1. Correspondence for closed cases from BT 9600X for tax years 2005 to 2011 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.

    Note:

    Beginning with TY 2012 BT 81 is being segmented to control and monitor identity theft cases. See IRM 4.19.2.5.47.1, Batch Type (BT) 81001 - 81499 (Reconsiderations) - TY 2012 and Subsequent, IRM 4.19.2.5.47.2, Batch Type (BT) 81500-81949 (Identity Theft Reconsiderations) - TY 2012 and IRM 4.19.2.5.47.3, Batch Type (BT) 81950 (Identity Theft Reconsiderations - Universal Work).

  2. BT 81 is worked in the technical units. Tax examiners assign IPCs 9X to record actions taken on these cases.

  3. Report time spent to sort (first read, copies of CP, rerouting correspondence, etc.) and build closed correspondence to 790-40000.

  4. Cases with an indication of identity theft must be handled in accordance with IRM 4.19.2.3.6.2, Identity Theft Claims.

  5. To build BT 81 see IRM 4.19.2.4.3.2.1, Reconsideration Response Batch Building (Batch Type (BT) 81) - TY 2011 and Prior.

  6. Close the batch by taking the following action:

    1. Select Close, the batch status updates to "AB" . DO NOT RESEQUENCE BT 81.

    2. Press <F8> to exit.

  7. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  8. Complete batch labeling and log entries. Deliver to the designated area.

4.19.2.5.47.1  (09-01-2013)
Batch Type (BT) 81001 - 81499 (Reconsiderations) - TY 2012 and Subsequent

  1. Correspondence for closed cases from BT 9600X for tax years 2012 and subsequent can be built to BT 81001-81499. BT 81 is used to control, monitor and track correspondence for closed cases received in AUR for reconsideration of the assessment.

  2. 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.

  3. To build BT 81 see IRM 4.19.2.4.3.2.1, Reconsideration Response Batch Building (Batch Type (BT) 81) - TY 2011 and Prior.

  4. Close the batch by taking the following action:

    1. Select Close, the batch status updates to "AB" .

    2. <F4> and Press <F8> to exit.

  5. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  6. Complete batch labeling and log entries. Deliver to the designated area.

4.19.2.5.47.2  (09-01-2013)
Batch Type (BT) 81500-81949 (Identity Theft Reconsiderations) - TY 2012

  1. Correspondence for closed cases from BT 9600X for tax years 2012 and subsequent where identity theft is an issue can be built to BT 81500-949. BT 81500-949 is used to control, monitor and track correspondence for closed identity theft cases received in AUR for reconsideration of the assessment.

    Note:

    All identity theft cases receive priority handling.

  2. Report time spent to sort (first read, copies of CP, rerouting correspondence, etc.) and build closed correspondence to 790-40003.

  3. To build BT 81500-949 see IRM 4.19.2.4.3.2.2, Reconsideration Response Batch Building (Batch Type (BT) 81) - TY 2012 and Subsequent.

  4. Close the batch by taking the following action:

    1. Select Close, the batch status updates to "AB" .

    2. <F4> and Press <F8> to exit.

  5. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  6. BT 81500-949 is worked in the Identity Theft Specialized Teams(IDTSpT). Tax examiners assign IPCs 9X or S9 to record actions taken on these cases.

4.19.2.5.47.3  (09-01-2013)
Batch Type (BT) 81950 (Identity Theft Reconsiderations - Universal Work)

  1. Universal Work Case (UWC) gives the TE control of the case and actions can be taken. For reconsideration cases where identity theft is an issue, the tax examiners can request the case through Universal Work. These cases are assigned location code 81950. No clerical processing is required for BT 81950, these cases are controlled and monitored in the IDTSpT.

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

  1. Reconsideration cases that the TE determines needs additional action are systemically moved to suspense BT 82 at assignment of IPC 9B, 9E and 9L.

  2. 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.

  3. 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  (09-01-2013)
Batch Type (BT) 84 (Cases With New Action)

  1. The system identifies cases with "New Actions" that have taken place since the batches and cases were released by the tax examining units.

  2. 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 TE to be worked.

  3. Cases with "New Actions" are built into BT 84 as follows:

    • 84001-299 Screening Cases with New Actions

      Note:

      For TY 2012, 84001-299 has been designated for Merchant Card Cases.

    • 84300-499 CP 2501

    • 84500-799 CP 2000

    • 84800-999 Statutory Notice

  4. 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.

  5. 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 by taking the following action:

    1. Select Close, the batch status updates to "AB" .

    2. Press<F4> to commit and press <F8> to exit. DO NOT RESEQUENCE the batch.

  6. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  7. Place the listing with the batch.

  8. New Actions from the systemic building of BT 49, 59, and 79 are systemically built to BT 84.

  9. To identify the cases that were systemically built to BT 84 during the weekend processing, access the "RB" report by taking the following actions IRM 4.19.2.9.6.2, Rb Auto Purge Batches.

  10. To access and print the pull listing see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing

  11. Pull paper (non-virtual) cases in the order they are on the pull list.

  12. To update the batch status to "AB" take the following actions see IRM 4.19.2.4.2 (4), Batch Status Codes.

  13. Print the batch listing. See IRM 4.19.2.9.8 (4) and (5), Batch Listings, for information on how to access and print batch listings.

  14. This batch is available for the technical units to work..

  15. Complete batch labeling and batch logging. Deliver the batch to the designated area.

4.19.2.5.50  (09-01-2013)
Batch Type (BT) 85 (Remail Statutory Notice)

  1. All undelivered Stat notices are considered HIGH PRIORITY work.

    • Issuance of the Statutory Notice to the most recent address of record protects the assessment statute.

    • Timely handling eliminates IDRS research for refile DLNs to associate the undeliverable with the case file for cases defaulted before handling.

  2. 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.

  3. 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:

    When the Undeliverable Indicator is assigned the system also removes the "V" , (virtual) indicator to identify that the case is now a paper case.

  4. 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.

  5. 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.

  6. As Batch 85 is being built, the system identifies "Disaster ZIP and Expiration Date" . Batch into Disaster BT 93800-999.

  7. 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.

  8. To access and print the pull listing see IRM 4.19.2.9.24 (2) and (3), Sequence Number/Notice Date Pull Listing

  9. Associate the undeliverable Stat Notice with the case.

  10. 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.

    8. Select Close, the batch status updates to "AB" .

    9. Press <F8> to exit.

  11. Update the batch to "RB" . See IRM 4.19.2.6.3 (2), Release Batch, for information on how to update the batch status to "RB" .

  12. Print the Suspense Summary report. See IRM 4.19.2.9.29 (2), Suspense Summary Report, for additional information.

  13. Label and place in the appropriate suspense area based on the CSNs assigned to the cases.

4.19.2.5.51  (09-01-2013)
Batch Type (BT) 86 (Statutory Notice Response Release)

  1. All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

  2. Completed cases from BT 75 and 77 are worked by the TE and released in a designated area.

  3. To build these cases to BT 86 see IRM 4.19.2.4.3.3, Unit Release Batch Building (Batch Types (BT) 37, 46, 66 and 86).

  4. When the batch has been disassembled:

    1. Verify the volume.

    2. Prepare the case(s).

    3. Prepare the closed cases and place in the designated area for PAS sampling. After PAS has completed their review, send to the appropriate FRC by routing to the Files Operation.

4.19.2.5.52  (09-01-2013)
Batch Type (BT) 87 (Partial Agreed Statutory Notice)

  1. 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 TE to be worked.

  2. BT 87 is built using the case files set aside during the disassembly of worked batches.

  3. To build BT 87 see IRM 4.19.2.4.3.5, Batch Building (Batch Types (BT) 67 and 87).

  4. Label the batch and place in the designated area for PAS sampling. After PAS has completed their review, send batch to the Files Operation.

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

  1. 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.

  2. The cases in BT 89001 are monitored by TEs.

  3. 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)

  1. 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.

  2. The cases in BT 89002 are monitored by TEs.

  3. 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)

  1. 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.

  2. The cases in BT 89003 are monitored by TEs.

  3. Cases are transferred from BT 89003 when TEs request the cases to complete processing.

4.19.2.5.56  (09-01-2013)
Batch Type (BT) 89004 (CP 2501 Identity Theft Letter Suspense)

  1. Beginning with TY 2012 letters issued on CP 2501 identity theft cases are suspensed in BT 89004.

  2. Cases are automatically assigned to Identity Theft Suspense Batch 89004 when IPC S3 is assigned. The system moves cases into this batch when the TE commits the IPC.

  3. The cases in BT 89004 are monitored by TEs.

  4. Cases are transferred from BT 89004 when TEs request the cases to complete processing.

4.19.2.5.57  (09-01-2013)
Batch Type (BT) 89005 (CP 2000 Identity Theft Letter Suspense)

  1. Beginning with TY 2012 letters issued on CP 2000 identity theft cases are suspensed in BT 89005.

  2. Cases are automatically assigned to Identity Theft Suspense Batch 89005 when IPC S6 is assigned. The system moves cases into this batch when the TE commits the IPC.

  3. The cases in BT 89005 are monitored by TEs.

  4. Cases are transferred from BT 89005 when TEs request the cases to complete processing.

4.19.2.5.58  (09-01-2013)
Batch Type (BT) 89006 (Statutory Notice Identity Theft Letter Suspense)

  1. Beginning with TY 2012 letters issued on Statutory Notice identity theft cases are suspensed in BT 89006.

  2. Cases are automatically assigned to Identity Theft Suspense Batch 89006 when IPC S8 is assigned. The system moves cases into this batch when the TE commits the IPC.

  3. The cases in BT 89006 are monitored by TEs.

  4. Cases are transferred from BT 89006 when TEs request the cases to complete processing.

4.19.2.5.59  (09-01-2013)
Batch Type (BT) 89009 (Reconsideration Identity Theft Letter Suspense)

  1. Reconsideration cases (TY 2012 and subsequent) are automatically assigned to Identity Theft Suspense Batch 89009 when IPC S9 is assigned. The system moves cases into this batch when the TE commits the IPC.

  2. The cases in BT 89009 are monitored by the Identity Theft Specialty Units.

  3. When the requested research or a taxpayer response is received, handwalk the information to the appropriate unit. The location of the unit is shown in the Remarks Field on the Research Document.

    Note:

    All identity theft cases receive priority handling.

  4. Local management determines whether Reconsideration Suspense BT 89009 is located in the individual tax examining units or in the clerical area.

4.19.2.5.60  (09-01-2003)
Batch Types (BT) 90, 91 and 92 (Employee Cases)

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

4.19.2.5.61  (09-01-2013)
Batch Type (BT) 93 (Declared Disaster)

  1. 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.

  2. BT 93 requires an expiration date. After the first SSN is entered into the batch, the system assigns the appropriate date.

  3. Only one expiration date can be assigned to a batch.

  4. 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.

  5. 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.

  6. 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 4.19.2.9.31, Undeliverable New Action Listing.

  7. Print the Undeliverable New Action Listing. To access this listing see IRM 4.19.2.9.30 (2) and (3).

  8. When Disaster batch 93900-999 is closed, the batch is available for technical units to work. Place in the designated area for the technical units.

  9. To update the batch status to "BF" see IRM 4.19.2.4.2 (4), Batch Status Codes.

  10. All BT 93 must be verified to continue processing. For additional information, see IRM 4.19.2.6.1, Verification of Process Codes.

4.19.2.5.62  (09-01-2010)
Batch Type (BT) 94 (Fraud Referral Suspense)

  1. 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.

  2. New labeled case folders are not generated for cases in this batch.

  3. BT 94 is made available for the Examination Function to review.

  4. The Examination Operation should provide directions for handling those cases reviewed and selected for Examination.

  5. 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.

4.19.2.5.63  (09-01-2013)
Batch Type (BT) 95 (Review)

  1. Use the Notice Letter Weekly Report to select the 500XX batch(es) for the CP 2000 Notice Review. This report can be printed or viewed by the manager or lead and needs to be pulled on a weekly basis. 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.

    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.

  2. 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

  3. 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: Reserved

    • BT 95500-599: CP 2000 Sort Code Review

    • BT 95600-799: Pre Statutory Notice Review

    • BT 95800-999: Stat Recomp/Sort Code Review

  4. 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.

  5. 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 by taking the following action:

    Caution:

    DO NOT RESEQUENCE the batch

    1. Select Close, the batch status updates to "AB" .

    2. Press <F8> to exit.

  6. To print the listing see IRM 4.19.2.9.8, Batch Listings.

  7. The batch is ordered and worked by the designated technical unit(s).

  8. Once the batch is completed by technical, update the batch to "RB" . See IRM 4.19.2.6.3 (2), Release Batch, for information on how to update the batch status to "RB" .

  9. Cases with a paper return should be refiled within 2 business days to the appropriate BT 50 suspense file.

4.19.2.5.64  (09-01-2003)
Batch Type (BT) 96 (Closure)

  1. 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.

  2. Correspondence received for closed cases assigned to BT 9600X for tax years 2005 and subsequent can be built to BT 81, Reconsiderations.

  3. 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.

4.19.2.5.65  (09-01-2010)
Batch Type (BT) 97 (Lost Response Suspense)

  1. 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.

  2. 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.

  3. When the response is located, batch to the appropriate response batch or transfer to the designated TE.


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