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

4.19.2.5 
Specific Batch Type (BT) Definition

4.19.2.5.24  (09-01-2014)
BT 50 - CP 2000 Suspense Batch

  1. The system automatically moves cases requiring a CP 2000 Notice to 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 BT 55.

4.19.2.5.24.1  (09-01-2014)
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  (09-01-2014)
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 there is an indication, including handwritten, one or both 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 - 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 6, 2017 2013
    January 1, 2016 2012
    January 2, 2015 2011

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

  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 response 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.

  12. If a case file is assigned to BT 49, 59, 67, and 84 the system does not allow that SSN to be assigned to the batch being built. Do not associate responses to these batches.

    1. Pull the case.

    2. Input IPC RF.

    3. Associate the response.

    4. Build to the BT 51. See IRM 4.19.2.4.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

  13. 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 PC. 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 agreed responses that do not build to BT 81. For additional information on BT 96, see IRM 4.19.2.5.64, BT 96 - Closure.

  14. 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, (15) - (17) below do not apply, go to (18) below.

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

  16. 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.

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

  18. To close a batch:

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

    2. Press <F8> to exit.

  19. 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.

  20. 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.

  21. 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  (09-01-2014)
BT 52 - CP 2000/Recomp Disagreed Response

  1. Disagreed taxpayer responses to CP 2000/Recomp cases are built to BT 52. The other option for batch assignment for disagreed cases is 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, 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 - 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, 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  (09-01-2014)
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 - 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, 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  (09-01-2014)
BT 55 - Recomputed CP 2000 Suspense

  1. The system automatically moves the following to 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  (09-01-2014)
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 Stat date has not passed. When this condition exists, use 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 - 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, 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  (09-01-2014)
BT 59 - Aged CP 2000/Recomp Stat Preparation - General

  1. There are three types of cases built to 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 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 BT 38. Cases with new addresses and new actions are marked with an Undeliverable Indicator of "U" and built to 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 Stat and

    • Assigns a CSN for 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 as follows:

    Condition If 2012 and prior, build to If 2013 and subsequent, build to
    New Transactions 84500 - 84799 84500 - 84748
    Net tax increase of zero or less
    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 Stat.)
    Below tolerance for issuing a notice
    Letter 2625C associated with the case
    New Payer/Agent information
    $1 M or over tax increase
    TC 540
    Universal Case Action Needed
    TC 780
    TC 520
    Name split on jointly filed return cases
    TC 971 with any of the following AC 501, 504, 505, 506, 522 or 525 (identity theft indicators) 84749 - 84799
  4. Systemically built BT 59 require that the auto purge pull list (suspense batch 50, 55 and 60) 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, 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 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 BT 61.

    4. Disaster Zip and Manual Interest - Build these cases into 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 BT 51, 52, or 53.

4.19.2.5.30.1  (09-01-2014)
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 Stat.

    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.

    Note:

    You may use the taxpayer(s) name and address on the notice to determine if the notice is a spousal or POA.

    If And Then
    There is only one name showing on the 1st name line   The indicator is 1
    The 1st name line reflects two names The 2nd name line contains the secondary taxpayer's name The indicator is 2
    The 2nd name line does not match the 1st name line   The indicator is 3 or 4
  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 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  (09-01-2014)
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 Stat.

  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. The RB Auto Purge Batches Report opens in a Microsoft Internet Explorer Window.

    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, 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, Manager or 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, 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), BT 59 - Aged CP 2000/Recomp Stat Preparation - General, are systemically built to BT 84500-84799, see IRM 4.19.2.5.49 (6), 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 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  (09-01-2014)
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. See IRM 4.19.2.9.13, Disassembled/Age Batch Report, for additional information.

  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. The Address Update Report opens in a Microsoft Internet Explorer Window.

    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:

      TY 2012 and prior, if system prompts IPC 6L build these to BT 84500 - 84799. For TY 2013 and subsequent, build to BT 84500 - 84748.

  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 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  (09-01-2014)
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  (09-01-2014)
BT 61 - Manual Interest/Rejects

  1. Cases with specific reject conditions and cases with a current IPC MI are built to 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 five reject conditions that are built into BT 61. The codes for these conditions are:

    • 1 - Restricted Interest

    • 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, BT- 39 - Rejects.

  4. Cases the system has identified (rejected) with both a new address and a manual interest condition present, are batched into 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 BT 70.

4.19.2.5.33  (09-01-2014)
BT 62 - CP 2000 Unit Research Suspense

  1. Unit Research Suspense cases are automatically assigned by the system to 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  (09-01-2014)
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. 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 - 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  (09-01-2014)
BT 65 - CP 2000 Unit Suspense

  1. Cases are moved to 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  (09-01-2014)
BT 66 - CP 2000 Response Release

  1. Cases assigned to 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 - BT 37, 46, 66 and 86.

4.19.2.5.37  (09-01-2014)
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 67. Cases should be pulled and 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 - 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  (09-01-2014)
BT 68 - Manual Stat PREP - General

  1. BT 68 contains cases that require a manual Stat to be created. Undeliverable Stat notices with a new address on the system and cases the TE has identified as requiring a manual Stat (PC 77) are set aside and built into BT 68.

    1. Undeliverable Stat Notices for BT 68 are usually fallout from targeted BT 85.

      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 PC information for the case.

    2. Build to BT 81, see IRM 4.19.2.5.47, BT 81 - Reconsiderations and IRM 4.19.2.5.64, BT 96 - Closure.

4.19.2.5.38.1  (09-01-2014)
BT 68 - PC 77

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

    1. A completed Form 13002 is attached to the front of the cases.

    2. The CP 2000 or 1151C and the Form 13002 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. Manual Stats require reprints of the most current CP 2000 or a copy of the 1151C.

  9. Cases with "Temp Add" on the folder must have a Stat issued to the temporary address and to the address displayed on the manual Stat.

4.19.2.5.38.2  (09-01-2014)
BT 68 - Undeliverables

  1. All Undeliverable Stat 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 Stat and the original Notice should be securely stapled to the taxpayer return. The envelope and the Stat 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.

    Exception:

    Beginning with TY 2013 Stats that were refused or unclaimed will be systemically marked with an undeliverable indicator "X" . Dispose of Stat as classified waste.

  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 BT 70.

  9. Complete all batch labeling and take the completed batch to the designated area.

4.19.2.5.39  (09-01-2014)
BT 70 - Statutory Notice Suspense

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

  2. When the batch status is updated to "RB" for BT 59, BT 85, and 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 Stat 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  (09-01-2014)
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 U.S. Tax Court.

  2. Fully agreed Stat 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 Stat 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 Stat) 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 there is an indication, including handwritten, one or both 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 there is an indication, including handwritten, one or both 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 there is an indication, including handwritten, one or both 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 - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

    Note:

    There are other batch assignment options for agreed Stat responses. agreed Stat responses with an IRS received date of 10 days or older could be built to 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 5, 2017 2013
    May 6, 2016 2012
    May 1, 2015 2011

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

  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 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.

  14. If a case file is assigned to BT 79, 84, and 87 the system does not allow that SSN to be assigned to the batch being built. Do not associate responses to these batches.

    1. Pull the case.

    2. Input IPC RF.

    3. Associate the response.

    4. Build to the BT 71. See IRM 4.19.2.4.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

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

  16. 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 PC. 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 agreed responses that do not build to BT 81. For additional information, see IRM 4.19.2.5.64, BT 96 - Closure.

  17. 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 (18) - (19) below do not apply, go to (20).

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

  19. 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.

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

  21. Close the batch by taking the following action:

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

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

  22. 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.

  23. 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.

  24. 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  (09-01-2014)
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 Stat, the SSN is assigned to BT 72. These batches are ordered and worked by the IDTSpT.

    Note:

    TY 2011 and prior, 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.

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

    Caution:

    TY 2011 and prior, 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, 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  (09-01-2014)
BT 73 - Stat Notice Miscellaneous Referral

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

  2. 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 - 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  (09-01-2014)
BT 74 - Stat 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. 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:

    TY 2011 and prior, do not mix IDT and regular responses.

  4. For instructions on building BT 74, see IRM 4.19.2.4.3.2, Response Batch Building - 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, 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. TY 2011 and prior, handwalk identity theft batches to the IDTSpT.

4.19.2.5.44  (09-01-2014)
BT 75 - Stat Unit Suspense

  1. Stat cases that need special handling are assigned to 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 Stat 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  (09-01-2014)
BT 77 - Stat 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. 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  (09-01-2014)
BT 79 - Stat Notice Defaults

  1. When the suspense time frame for BT 70 has expired, the cases are SYSTEMICALLY built to BT 79. When BT 79 is updated to "RB" status, the system updates all cases to PC 90, 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 5, 2017 2013
    May 6, 2016 2012
    May 1, 2015 2011

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

  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.

    Exception:

    For TY 2012 and subsequent BT 72 is reserved for Stat identity theft responses.

  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:

    Condition If 2012 and prior, build to If 2013 and subsequent, build to
    New Transactions 84800 - 84899 84800 - 84848
    TC 520
    TC 540
    TC 780
    TC 604
    PC 77 or an IPC 8M
    Partial Assessment
    New Payer/Agent information
    CP 2000 data is incomplete
    Letter 2625C
    IPC 8L with a PC 77
    Temporary Address
    Universal View Case Action Needed
    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
    TC 971 with any of the following AC 501, 504, 505, 506, 522, or 525 84800 - 84899 84849 - 84899
  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  (09-01-2014)
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, BT 81001 - 81499 - Reconsiderations - TY 2012 and Subsequent, IRM 4.19.2.5.47.2 and BT 81500-81999 - Identity Theft Reconsiderations - TY 2012.

  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 OFP (program code) 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 - 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  (09-01-2014)
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 OFP (program code) 790-40000.

  3. To build BT 81, see IRM 4.19.2.4.3.2.1, Reconsideration Response Batch Building - 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  (09-01-2014)
BT 81500-81999 - Identity Theft Reconsiderations - TY 2012 and Subsequent

  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 81500-999. BT 81500-999 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 OFP (program code) 790-40003.

  3. To build BT 81500-999, see IRM 4.19.2.4.3.2.2, Reconsideration Response Batch Building - 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 81500-999 is worked in the Identity Theft Specialized Teams(IDTSpT). Tax examiners assign IPCs 9X or S9 to record actions taken on these cases.

4.19.2.5.48  (09-01-2014)
BT 82 - Reconsideration Suspense - TY 2005 and Subsequent

  1. RECON 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 BT 82 is located in the individual tax examining units or in the clerical area.

4.19.2.5.49  (09-01-2014)
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 84. Cases should be pulled and associated to the appropriate response batch.

  3. For TY 2012 and prior, cases with "New Actions" are built into BT 84 as follows:

    • 84001-299 Screening Cases with New Actions

      Note:

      For TY 2012 ONLY, 84100-299 has been designated for Merchant Card Cases.

    • 84300-499 CP 2501 Cases with New Actions

    • 84500-799 CP 2000 Cases with New Actions

    • 84800-999 Stat Notice Cases with New Actions

  4. For TY 2013 and subsequent, cases with "New Actions" are built into BT 84 as follows:

    • 84001-299 Screening Cases with New Actions

      Note:

      For TY 2012 ONLY, 84100-299 has been designated for Merchant Card Cases.

    • 84300 - 448 CP 2501 Cases with New Actions

    • 84449 - 499 CP 2501 Identity Theft Cases with New Actions

    • 84500 - 748 CP 2000 Cases with New Actions

    • 84749 - 799 CP 2000 Identity Theft Cases with New Actions

    • 84800 - 948 Stat Notice Cases with New Actions

    • 84949 - 999 Stat Notice Identity Theft Cases with New Actions

  5. 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.

  6. 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.

  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. Place the listing with the batch.

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

  10. 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.

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

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

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

  14. 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.

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

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

4.19.2.5.50  (09-01-2014)
BT 85 - Remail Statutory Notice

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

    • Issuance of the Stat 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. Stat 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 Stat was mailed to the taxpayer. When BT 85 is "RB" 'd, the AUR system automatically generates a request for a new Stat to the new address.

    Note:

    Build undeliverable Stats 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 Stat 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 (5) below.

    Note:

    You may use the taxpayer(s) name and address on the notice to determine if the notice is a spousal or POA.

    If And Then
    There is only one name showing on the 1st name line   The indicator is 1
    The 1st name line reflects two names The 2nd name line contains the secondary taxpayer's name The indicator is 2
    The 2nd name line does not match the 1st name line   The indicator is 3 or 4
  5. All undeliverable Stat 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 Stat Notices

    • Undeliverable Spousal and POA notices

    • Undeliverable Stat Notices for cases that have been closed. Research IDRS for the controlling DLN and prepare a Form 9856, Attachment Alert for Document Retention

    Exception:

    Beginning with TY 2013 Stats that were refused or unclaimed will be systemically marked with an undeliverable indicator "X" . Dispose of the Stat as classified waste.

    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  (09-01-2014)
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 U.S. 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 - 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  (09-01-2014)
BT 87 - Partial Agreed Statutory Notice

  1. This batch consists of partially agreed Stat 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 87. Cases should be pulled and 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 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  (09-01-2014)
BT 89001 - Bankruptcy Suspense Cases

  1. Cases are automatically assigned to BT 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  (09-01-2014)
BT 89002 - Innocent Spouse Suspense Cases

  1. Cases are automatically assigned to BT 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  (09-01-2014)
BT 89003 - Identity Theft Suspense Batch

  1. Cases are automatically assigned to BT 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 the Identity Theft Specialty Team (IDTSpT).

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

4.19.2.5.56  (09-01-2014)
BT 89004 - CP 2501 Identity Theft Letter Suspense

  1. For TY 2012 and subsequent, letters issued on CP 2501 identity theft cases are suspensed in BT 89004.

  2. Cases are automatically assigned to BT 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 the IDTSpT.

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

4.19.2.5.57  (09-01-2014)
BT 89005 - CP 2000 Identity Theft Letter Suspense

  1. For TY 2012 and subsequent, letters issued on CP 2000 identity theft cases are suspensed in BT 89005.

  2. Cases are automatically assigned to BT 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 the IDTSpT.

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

4.19.2.5.58  (09-01-2014)
BT 89006 - Statutory Notice Identity Theft Letter Suspense

  1. For TY 2012 and subsequent, letters issued on Stat identity theft cases are suspensed in BT 89006.

  2. Cases are automatically assigned to BT 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 the IDTSpT.

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

4.19.2.5.59  (09-01-2014)
BT 89009 - Reconsideration Identity Theft Letter Suspense

  1. RECON cases (TY 2012 and subsequent) are automatically assigned to BT 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 IDTSpT.

  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 BT 89009 is located in the individual tax examining units or in the clerical area.

4.19.2.5.60  (09-01-2014)
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  (09-01-2014)
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 Stat 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 4.19.2.9.31 (2) and (3).

  8. When BT 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  (09-01-2014)
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  (09-01-2014)
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., 2011 and 2012), 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 Stat 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  (09-01-2014)
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.

  3. BT 96 has been segmented to identify cases that have been through the RECON process:

    1. BT 96001 - designates a closed case.

    2. BT 96002 - designates a RECON case, returned to the AUR closed file.

      Note:

      Cases in BT 96002 can be built to BT 81.

4.19.2.5.65  (09-01-2014)
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 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.

4.19.2.5.66  (09-01-2014)
BT 98 - Lost Case Suspense

  1. 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 BT 98.

  2. 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.

  3. 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.


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