Even though the IRS strives to improve its systems and provide better service, some taxpayers still have difficulty in getting solutions to their problems or appropriate, timely responses to their inquiries. The purpose of the Taxpayer Advocate Service (TAS) is to give taxpayers someone to speak for them within the IRS. Information on the new TAS Case Acceptance Criteria and how and when to refer a taxpayer to TAS is available in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. The TAS toll-free case intake line is 1-877-777-4778 or TTY/TDD 1-800-829-4059. Service Level Agreements between TAS and the Operating Divisions are available at the TAS web site.

Form 3210 - Transmittal, Receipt and Control Records - Correspondence, teletype, transmittal letters, reports, and transmittal receipt and control documents, etc., pertaining to receiving, controlling and transmitting tax returns, taxpayer account registers, and related documents should be maintained within the Operation for one year from the date the transmittal was prepared. After the one year period the document can be destroyed in accordance with local classified waste procedures.

Certified and Registered Mail Records- Statutory Notices Certified listings should be maintained within the Operation for three years after the closeout of the tax year. At the end of the three year period, ship the listings using Standard Form 135, Records Transmittal and Receipt. Follow the form instructions for completion and ship to the appropriate FRC. The form and instructions can be found at http://www.archives.gov/frc/forms/sf-135.pdf and http://www.archives.gov/frc/forms/sf-135-instructions.html.

Action 61/Policy Statement P-6-12 Guidelines are the result of a task force initiated to provide timely and quality responses to taxpayer correspondence. The general guidelines are:

The AUR system automatically generates an interim letter, 4314C, when the IRS received date exceeds a specific number of days as determined by the AUR Coordinator.

A 4314C letter is generated for cases in Batch Types (BT):

The Batch Status must be:

The AUR Coordinator has the option to select Assigned Unit (AU) and Batch Finished (BF) status.

When a change of address is identified on an agreed correspondence (BT 51 or 71), update the address.

To change a domestic address, access the Address Update window by taking the following Actions:

The address update option can also be accessed while in the batch building screen:

To add or change a foreign address, access the Address Update window by taking the following Actions:

The system automatically creates an assessment record on all appropriate cases with Process Codes (PCs) 67, 87, and 90-93 and for all ELF and 1040EZ cases with PCs 39, 47, 51, 52, 69, 70, 71, 73 and 89 up until a locally determined date, but no later than the dates shown below.

After dates designated above or the locally determined dates, ALL assessments must be input via IDRS.

The AUR system creates a tape to upload assessment information to IDRS - except on cases where the TE has determined that a manual assessment should be done. Manual assessments are input directly to IDRS.

AUR assigns a sequence number to each assessment record based on the order the process code verification process is completed.

Assessment volumes are limited for each blocking series. The AUR Coordinator and the Computer Service scheduler ensure that daily limits per blocking series are set correctly, and that the combination of automated and IDRS assessments do not exceed the daily input limitations.

To accommodate increased volumes of inventory, the File Location Codes (FLC) (first two digits of the Document Locator Number (DLN)) for AUR assessments have been expanded. If daily volumes for a blocking series are exceeded, the additional assessments roll to the next FLC per the Table below:

Each released batch has its own adjustment sequence series and this order MUST be maintained during the shipping to Files. The employee number is composed of ten digits as follows:

Ship assessments to the Files Operation for Form 5147 association. Each Campus should work with the Files Operation to determine how to prepare and ship the assessments.

The AUR bar code printed on the Form 4251 generated for paper returns contains the Social Security Number (SSN) and tax year of the associated case. The AUR bar code is scanned to build batches in all phases of the program and can be used to verify and update the processing of cases (e.g., batch disassembly of cases by process code).

If response batches are built using only the taxpayer correspondence as the input document, the SSN cannot be scanned; the SSN must be key entered.

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The indicators identify the copy of the notice and are:

The Case History Screen contains information about the movement and actions taken on a case through the AUR processing. This section provides a brief explanation of each field.

To access the Case History screen take the following actions:

As each case is built into the AUR system it is assigned a nine-digit CSN. The CSN corresponds to the location of a case. The CSN is composed of different elements, depending on whether or not a case is in a regular batch or a suspense batch.

The CSN of a regular batch consists of four sections. The definitions of the numbers in sequence (left to right) are:

The CSN of a suspense batch consists of three sections. The definition of the numbers in sequence (left to right) are:

The CSN is displayed on the Case History Screen.

The CSN is valid as long as the original batch remains intact and in order during processing. If a case is removed from its original location in the batch and is not returned to it, the CSN is not valid for locating the case. A new CSN is assigned when the case is built to a new batch.

Initial charge-outs (Form 4251) are produced for paper cases and routed to the Campus Files Operation.

There are certain File Location Codes that indicate the tax return was filed electronically. See IRM 4.19.2.2.13 (2), Electronic Filing System, for a complete list of these Codes.

Charge-outs are not printed for electronically filed returns (ELF) and returns with doc codes 07 and 08 (EZ). The system auto batches the ELF/EZ cases into Screening BT 01-19 and BT 28 and are identified as "Virtual batches" (no physical case). The batches are systemically closed and updated to "AB" status. A batch and work unit listing is available to print. TEs input the Process Codes on the individual work unit listing. Use this listing to verify the Process Codes.

Auto-Generated Notice (AGN) cases do not generate charge-outs.

A complete case includes the following:

Paper tax returns and charge-outs are forwarded to the AUR Program for sorting, batching and case control based on workload demands.

A miscellaneous or Correspondex letter is issued to taxpayers when the case requires additional information (e.g., Letter 2625C, Letter 2626C or Letter 2627C).

The system assigns the mailout/notice date when the batch status is updated to "RB" (Release Batch). The system automatically moves cases to the appropriate suspense batch after process code verification and the batch is updated to status "RB" .

Letter information (cases with Internal Process Code (IPC) 3L, 6L, 8L and 8M) is uploaded daily to Correspondex and generates letters from the AUR system. The letters are dated three to five days from the date the batch status was updated to "RB" .

The Suspense Summary report displays the Saturday week ending date for letters released from Monday to Friday in the Projected Notice/Letter Date field on the report. The week ending date for CP 2501 Letter Suspense BT 47 and CP 2000 Letter Suspense BT 60 may contain more than one letter date.

Statutory Notice Letter (IPC 8L, 8S and 8M) cases are filed under the original Statutory Notice case sequence number. The Suspense Summary report also displays REFILE in the Batch field to indicate these cases are suspended under the original Statutory Notice date in CSN order.

Cases with letter IPCs 3S or 6S have either a paper letter in the folder or a letter input on IDRS. The system dates these letters one day from the date the batch is updated to "RB" status.

Each CP 2000 contains a coding/deposit string that is used by the Receipt and Control/Deposit function to assist them in posting payments to the taxpayers account.

The string appears at the bottom of the CP 2000 page that provides the return address.

The string consists of the following information (left to right):

For a designated number of days following a disaster/emergency, new correspondence is not sent and cases in Statutory Notice Suspense are not defaulted if the case file address is in the designated disaster/emergency areas, unless a TE has determined there are compelling reasons to contact the taxpayer sooner.

IN ALL CASES, be aware of the Statute Expiration Date. You must ensure that the Statute of Limitations is protected for all assessments. Do not hold these cases beyond January 15 of the statute year. After this date, all cases must be forwarded to the Statute Unit for default assessments.

Taxpayers generally have 90 days to petition the Tax Court to dispute a Statutory Notice of Deficiency. If the Statutory Notice of Deficiency is addressed to a person outside the United States, the time is extended to 150 days.

Docketed cases are high priority, work these as soon as they are received. Docket procedures should be completed within 7 calendar days of AUR receiving the request.

Newly docketed Tax Court cases are available on the daily Tax Litigation Counsel Automated Tracking System (TLCATS) New Docketed Case List By Source, which contains the following information:

Use the table below to determine what actions to take.:

If unable to locate the Statutory Notice of Deficiency on Control D take the following actions:

If the case was closed with PC 80, research to determine if the case can be appealed (worked as a recon). Cases that are closed with finality can not be appealed. Cases identified as closed/dismissed "due to lack of jurisdiction" , can be worked using the AUR Reconsideration process.

Before determining whether the response can be worked as Recon Research AUR for the AUR assessment amount. To identify the AUR assessment amount take the following actions:

To determine if the case can be worked as a recon take the following actions:

Once you have accessed the taxpayers account, read the courts decision to determine if the case was closed due to lack of jurisdiction or closed with finality.

Returns are filed electronically by electronic transmitters or from a home computer through a third party vendor (On-Line Filing). Individual electronic returns are transmitted to the campuses in Andover, Austin, Cincinnati, Kansas City, Ogden and Philadelphia, as well as the Enterprise Computing Center - Memphis (Tenn.).

All electronically transmitted returns are identified by a unique Document Locator Number (DLN). The following File Location Codes (FLC) have been designated for the electronic filing of individual income tax returns. The second number listed is the roll over FLC used when a site exhausts the regular FLC for a given processing date.

Electronic return information and Form 1040 EZ returns can be secured from the Tax Return Data Base (TRDB) and is accessed as part of the AUR case file.

Electronically filed (ELF) (Virtual Cases - V) returns and Form 1040 EZ (Virtual Cases - V) returns do not have paper copies stored in Campus Document Retention, Files Operation, for associating taxpayer correspondence. Therefore, it is not possible to send copies of attachments/responses to Document Retention, Files Operation, for association with an ELF DLN.

Access to Employee BT 90, 91 and 92 is restricted by the AUR system.

During the download of the extract tapes, the AUR system assigns PC 06 cases to BT 90. These cases are batched by the employee designated to work Employee cases.

Notices and correspondence continue to be generated and mailed. However, when any notice or letter is issued, the system assigns the case BT 91.

Route all correspondence received for Employee Cases to the TE designated to work this type of case.

If a case has been requested for transfer to Campus Examination, or by an Area Office, input the appropriate process code (11, 12, 13, 35, 36, 38, 62, 63, 64, 66, 82, 83, 85 or 86).

The case label information is printed directly on the upper right corner of the folders. The following is included as part of the printed case label:

The case information is generated during the weekend batch runs and is electronically routed to the printing equipment for processing. Folders are printed, maintained and received in strict CSN order.

Folders are initially produced for paper (non virtual) cases that receive a CP 2000 BT 50, a CP 2501 BT 40, or a Research Request BT 34 case sequence number (CSN).

Subsequent labeled folders are produced when paper cases are moved to Letter Suspense BT 47, Recomputed CP 2000 BT 55, CP 2000 Letter Suspense BT 60, and Statutory Notice Suspense BT 70.

When folders are received:

Compare empty folders to the extra cases, if a match is found interfile the foldered cases. If no match is found, research (AUR case history) the SSN. If the case history shows:

Compare extra cases to the empty folders, if a match is found interfile the foldered cases. If no match is found, research (AUR case history) the SSN. If the case history shows

A location is a three character code that can be alpha or numeric. It identifies the place where batches and/or cases are located. Local management determines location numbers for all units and suspense files.

There are two locations assigned by the AUR system:

The TE uses a miscellaneous letter when it is appropriate to send a letter to the taxpayer and take another action on the case at the same time. The TE assigns a process code other than a 3L, 3S, 6L, 6S, 6X, 8L, 8M or 8S on these cases.

Cases are filed in the appropriate AUR suspense file based on the process code assigned by the TE. The letter displays the CSN of the process code action. For additional information, see IRM 4.19.2.2.9, Correspondex Letters.

Miscellaneous letters rejected by IDRS are not batched; transfer to the TE who initiated the letter.

See IRM 4.19.2.2.27.4, Undeliverable Miscellaneous Letters, for handling undeliverables for these letters.

The Photocopy Unit may forward a Form 4506, Request for a Copy of Tax Form or Individual Tax Account Information, to AUR (usually the Clerical Function). If such a request is received:

If the return cannot be located and/or a return has been closed to another area or returned to the Campus Files Operation, Document Retention, advise the requesting Campus Photocopy Unit.

Requests for copies of CP 2000 are made by many functions, usually through the use of Form 4442, Inquiry Referral. Use the AUR print menu or the archive menu to make the copy and send it to the taxpayer.

Clerks are restricted to using specific process codes.

The ONLY process codes that can be input by clerks are 11-17, 21-29, 34-39, 44, 54, 58, 60, 62-64, 66, 79, 80 and 82-88.

The ONLY internal process codes (IPC) that can be input by clerks are: Lost Case (LC), Lost Response (LR), or Refile Case (RF).

Whenever a taxpayer response causes the figures on the original CP 2000 to change, an amended or recomputed CP 2000 with the correct figures is issued.

The AUR system assigns these cases to BT 55, based on the PC assignment.

Statutory Notices with a Recomputed CP 2000 keep the Statutory Notice CSN and are returned to Suspense BT 70.

When TEs need a case, they may use the REQUEST CASE option. Generally these cases are Taxpayer Advocate or Telephone cases, but there can be other reasons the TE is requesting the case. This generates a request charge out. To access the chargeout take the following actions:

Once the chargeouts are printed, take the following actions:

Cases can be returned to AUR Suspense BT 40, 47, 50, 55, 60, and 70 using IPC RF.

Before assigning an SSN to Lost Case, or Lost Response suspense, check the current assignment. If the SSN is currently assigned to other than an AUR suspense batch, enter IPC RF to move the SSN back to the previous AUR suspense batch.

IPC RF systemically moves cases back to the previous AUR suspense batch. This is necessary in order for the case to follow consistency checks for moving the case to next stage of processing.

The following IPCs and PC are refiled back into BT 70 using the original CSN:

Return the case to the appropriate AUR suspense batch (in CSN order) to wait for system aging. During the system aging, each case is updated with a code indicating the batch number to which the case should be assigned.

If the case cannot be returned to the AUR suspense batch, the system displays a UID. Use the Transfer option to transfer the case to the UID displayed or to a locally designated UID.

Cases in BT 98 or BT 97:

Assessments on agreed CP notice responses should have the adjustment input (agreed batch types updated to batch status "RB" ) within 30 calendar days of the IRS received date.

Assessments on agreed statutory notice responses should have the adjustment made (agreed batch types updated to batch status "RB" ) within 30 calendar days of the IRS received date.

Assessments on defaulted statutory notices should have the adjustment made (batch updated to "RB" status) within 10 calendar days after the AUR system allows case movement to BT 79.

The following time frames are, as a rule, applied to the appropriate suspense files.

The AUR system generates a Suspense Aged Batch Report each week that shows which suspense batches have met the appropriate suspense time frames during the previous week. The system has checked for the required conditions such as foreign address, disaster end dates and new transactions and allows the appropriate suspense time.

Cases from many different batches and under several different circumstances are transferred to the UID of the TE who worked the case or to a designated TE, lead or coordinator.

To transfer cases:

Transferred cases are assigned to the appropriate technical Unit Suspense Batch.

The Post Office returns (to IRS) all notices and miscellaneous letters that it is not able to deliver.

When the undeliverable notices are targeted to the applicable batches, the system checks for a new address and marks the case with an undeliverable indicator. The indicators are:

Undeliverables for Spousal and/or POA CP notices should not be assigned to a batch. 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, follow instructions for that notice type.

Undeliverable CP notices and miscellaneous letters received after case closure on AUR do not need address research. Discard the undeliverable notices/letters in accordance with local classified waste procedures.

The Undeliverable Report maintains the volume of undeliverables by notice type and those with better addresses. For more information about the report, see IRM 4.19.2.9.31, Undeliverable Report.

AUR TEs (and specific other assistors with AUR access) are able to view and/or work a case regardless of where the case was initiated.

Each CP 2000 notice date must be reviewed before the notices are mailed. A valid sample of cases is pulled from BT 50 and built to BT 95200-399. See IRM 4.19.2.5.59, Batch Type (BT) 95 (Review), for additional information and sampling instructions.

When the cases have been reviewed, the tax examining manager updates the batch status to "BF" and prints the Reworked Case Listing which displays the cases that TEs have reworked. For additional information, see IRM 4.19.2.9.22, Reworked Case Listing. The list may also be printed by the Clerical Function if it is necessary.

Cases that do not appear on the Reworked Case Listing are systemically returned to the AUR suspense batch when the batch status is updated to "RB" . Physically return the cases to the appropriate AUR suspense file after checking for a folder for any paper cases.

The National Print Sites (NPS) print and mail CP 2501, CP 2000, Statutory Notices and the AUR generated C-Letters. The NPS sites are located in Ogden (designated as NPS-West, prints and mails AUR notices for Austin, Fresno, and Ogden) and in Detroit (designated as NPS-East, prints and mails AUR notices for Andover, Atlanta, Brookhaven and Philadelphia).

If the cases that are identified as Stats not mailed are not handled prior to default, the system identifies these cases during the default auto-purge process by displaying the message "Stat not generated-Build to BT 59 or 68". Take the following actions:

If a mutilated CP 2501 or CP 2000 notice is returned to the site and it can be mailed within 5 days after the notice date:

When NPS cannot generate and mail a Statutory Notice, the notice is suppressed and not returned to the AUR Campus. Within two weeks of printing the notice date, NPS transmits a listing of Stat notices not generated to the AUR system. The AUR system generates a Statutory Notice Not Generated Report. See IRM 4.19.2.9.24, Stat Not Generated Report , for more information on this report. Take the following actions to identify these cases:

If a mutilated CP 2501 or CP 2000 notice is returned to the site and it cannot be mailed within 5 days after the notice date:

When a disaster area is declared and the IRS grants tax relief, the AUR Coordinator enters the designated disaster zip codes, the disaster begin date, the disaster end date and the disaster type to the AUR system. Based on the disaster type and the dates, the AUR system suppresses the generation of CP 2501 and CP 2000 notices and rejects the assignment of PC 75 and 77 to generate a Statutory Notice. As prompted by the system, follow the instructions for BT 93 at IRM 4.19.2.5.57, Batch Type (BT) 93 (Declared Disaster).

It is not necessary to associate notices returned by NPS with the case.

A second CP 2000 notice is generated for the spouse when the spousal address has changed from the year of liability to the year of the latest filed return. The second notice is an exact duplicate of all the information contained in the original notice mailed to the primary taxpayer with the exception that the second notice contains the current address of the secondary taxpayer.

A Statutory Notice is sent to each spouse regardless of his/her address.

The AUR system makes a request to the National Account Profile (NAP) to research and provide address information for the secondary SSN. If there is a match, the address is updated on the system and a notice is generated for the primary and the secondary SSN.

The AUR bar code on the CP 2501, CP 2000/Recomp, and the Statutory Notice contains the SSN, Tax Year, and an indicator to identify and to differentiate the copy of the notice generated for the primary taxpayer, the spouse and the Power of Attorney (POA). The SSN is displayed first, followed by the tax year and then the indicator:

The AUR System generates a weekly Reject Listing identifying rejected cases in CSN order. The Reject Listing must be printed every week by the AUR Coordinator, the clerical managers or the lead clerks and worked as soon as possible. For additional information about the listing, see IRM 4.19.2.9.21, Reject Listing.

There are eight reject conditions for CP Notices. The codes for these conditions are:

Pull the cases on the Reject Listing and indicate the Reject Code on the Form 4251 or on the case folder.

When the cases have been batched, the system posts an "R" (Reject) on the Case History.

Whenever it has been determined that a CP 2501, CP 2000 or Statutory Notice (PC 75) should not be mailed, the STOP NOTICE option is used to prevent the notice from being mailed. When SSNs are added to Stop Notice, the system automatically assigns the appropriate notice-not-mailed PC. If it has been determined that the PC 77 should not be mailed, the STOP NOTICE Option is used and the notice must be pulled manually by the clerical function. The system posts a C or D on the Case History.

The SSN (of the notice to be stopped) must be entered by the second Friday before the Notice Mailout Date.

The Stop CP-Mailout List is generated and can be viewed or printed.

If an SSN was entered to stop a CP notice but the notice should be mailed, the AUR Coordinator must delete the PC.

When responses are received an initial sort is recommended by tax year, response type (CP 2501, CP 2000, Stat, etc.) and received date.

Specific sorts are required for the following:

Responses, other than identity theft, must be built (controlled) on the AUR system within 5 business days of the AUR received date.

The AUR system creates a statutory notice record for cases assigned a PC 75.

A Statutory Notice is created for each spouse regardless of their address. Each notice is preceded by a Banner Page which splits the name line and explains the statutory requirement for mailing the spousal notice.

PC 75 Statutory Notices are generated in CSN order and paper cases receive a new folder. A Statutory Notice consists of a CP 2000 reprint notice, two mail copies of the Banner Page, the Statutory Notice of Deficiency (3219 Letter), Notice of Deficiency - Waiver (Form 5564). The AUR bar code is displayed on the Form 5564.

The Statutory Notice is a legal document. Therefore, no marks or corrections should be made on the notice.

Certified Mail Listing (CML) - NPS routes one copy of the date stamped domestic certified listing and one copy of the registered foreign listing with any domestic registered corrections to each AUR campus. Electronic copies of the STAT notices are sent to Control-D. See IRM 4.19.2.1.2, Maintaining Documents in AUR, for additional information on retaining certified listing.

If it is necessary to retrieve a certified mail listing that has been shipped to the FRC, use Optional Form (OF) 11 to request the listing. The Form and instructions can be found at http://www.archives.gov/frc/reference-services.html and http://www.archives.gov/frc/forms/of-11.pdf

Statutory Notices created by Command Code (CC) STN90 using IDRS are received separately from notices created by PC 75.

Statutory Notices generated from CC STN90 are generated in SSN order. There IS NOT an AUR bar code on the Form 5564 and there IS NOT a Banner Page to split the name line.

Information from the most current CP 2000 Notice or the 1151C letter (whichever is later) is used when generating Statutory Notices using STN90. The TE prints a copy of the notice or the 1151C letter and associates it with the case when a PC 77 is input. Print a copy of the notice or 1151C letter if they are not in the case file.

Command Code STN90 must be preceded by valid input of CC TXMOD. In order to generate a Statutory Notice, the module must contain an open control base with Category Code URPS. If it is a dummy module, an error message displays and the notice is not created.

Category Code URPS should be used on initial input of STN90, STN90F, and STN90C. Use "STAT NOTICE" as the explanation.

If TC 494 attempts to post to a module with a TC 420, 424, or a TC 494 with a category other than URPS, an error displays on the terminal screen. Contact the appropriate organization to determine what action must be taken to resolve the situation.

The following penalty types are accepted:

The Paragraph option is not used for AUR processing.

Machine Services imprints the Director's signature on the 3219 Letter and forwards the signed 3219 Letters and Form 5564 to the Automated Underreporter function.

Assemble the taxpayer copies of the Statutory Notice as follows:

Assemble the file copy of the Statutory Notice as follows:

Check the Statutory Notice before mailing for the following:

If a Statutory Notice is manually typed:

Envelope E-142 is used for all notices generated using PC 77.

Taxpayers frequently respond to the AUR assessment after the case has been closed. The taxpayer response generally falls into one of three categories:

See IRM 4.19.2.4.3.2.1, Reconsideration Response Batch Building (Batch Type (BT) 81), for additional information.