4.19.2  IMF Automated Underreporter (AUR) Control

Manual Transmittal

August 19, 2014

Purpose

(1) This transmits revised IRM 4.19.2 Liability Determination, IMF Automated Underreporter (AUR) Control.

Material Changes

(1) Formatting and editorial changes throughout the document.

(2) Included applicable IRM changes made 08/16/2013 through 05/28/2014.

(3) Throughout the IRM as follows:

  1. Deleted TY 2010 information from tables

  2. Added TY 2013 information to the tables

  3. Revised titles of various subsection

  4. Deleted references to STN 90

  5. Changed Recon, Reconsideration to RECON, where appropriate

  6. Changed Process Code to PC, where appropriate

  7. Change Policy Statement P-6-12 to P-21-3

  8. Deleted "A file download window appears" and revised to indicate reports open in Microsoft Internet Explorer Window.

  9. Added Note for Local management determines the need for printing Work Unit Listings, where applicable

(4) IRM 4.19.2.1(9) 2nd bullet - revised to indicate automatic or manual

(5) IRM 4.19.2.1(9) 5th bullet - revised to include closures

(6) IRM 4.19.2.1(11) - replaced existing verbiage with expanded information regarding purpose of Statutory Notice of Deficiency

(7) IRM 4.19.2.1(12) - revised to include additional information when taxpayer responds

(8) IRM 4.19.2.2.3(1) - added Exception for manual assessments

(9) IRM 4.19.2.2.4(1) 1st Note - revised to indicate DO NOT

(10) IRM 4.19.2.2.5(1) bullet list - Subfile - added "or numeric"

(11) IRM 4.19.2.2.5(1) bullet list - Action Codes - added "X" for unclaimed/refused and "A" for accepted

(12) IRM 4.19.2.2.9.1(2) - added Reconsideration Identity Theft Letter Suspense BT 89009 to bullet list

(13) IRM 4.19.2.2.9.1(4) - new for batch type (BT) 89009, renumbered remainder of subsection

(14) IRM 4.19.2.2.9.1(5) - deleted Note

(15) IRM 4.19.2.2.10(2) b - deleted reference to peel off label

(16) IRM 4.19.2.2.12(3) - revised to clarify by the person who discovered payment

(17) IRM 4.19.2.2.12(5) - revised to indicate voided check sent with installment agreement (IA)

(18) IRM 4.19.2.2.13(1) - revised to indicate Statutory Notice of Deficiency also referred to as SNOD

(19) IRM 4.19.2.2.13(4) table, Then column 2nd box - added Note for Stats prior to February 2014, revised existing Note to include AUR

(20) IRM 4.19.2.2.13(4) table, Then column 3rd box - deleted Note in step 3 and step 9, added ELF return to step 5 and step 9, revised step 6 to indicate use of AUR or Control D, added Note for Stats prior to February 2014

(21) IRM 4.19.2.2.13(7) - deleted step 7

(22) IRM 4.19.2.2.15(2) - revised to clarify who works the case

(23) IRM 4.19.2.2.16(1) - deleted step list

(24) IRM 4.19.2.2.16(2) - new for handling Exam closures in screening

(25) IRM 4.19.2.2.16(3) - new for handling Exam closures in CP 2501/ CP 2000 response phase

(26) IRM 4.19.2.2.16(4) - new for handling Exam closures in Stat response phase, renumbered remainder of subsection

(27) IRM 4.19.2.2.16(5) - deleted

(28) IRM 4.19.2.2.19(1) - added S3, S6, and S8

(29) IRM 4.19.2.2.23(1) Note - revised to indicate generate multiple times daily

(30) IRM 4.19.2.2.26(1) 3rd bullet - changed to read ≡ ≡ ≡ ≡ ≡

(31) IRM 4.19.2.2.28(1) - added Note for undeliverable indicator

(32) IRM 4.19.2.2.28(3) - added Note for alternative way to determine undeliverable indicator

(33) IRM 4.19.2.2.28.1(2) - added Note for alternative way to determine undeliverable indicator

(34) IRM 4.19.2.2.28.2(2) - added Note for alternative way to determine undeliverable indicator

(35) IRM 4.19.2.2.28.3(4) - added Note for error message

(36) IRM 4.19.2.2.28.3(5) - revised for undeliverable indicator, added Note for alternative way to determine undeliverable indicator

(37) IRM 4.19.2.2.28.3(7) - added Exception for error message

(38) IRM 4.19.2.2.28.4(3) - new for internal process codes (IPC) S3, S6, S8, and S9

(39) IRM 4.19.2.3.2(5) - deleted

(40) IRM 4.19.2.3.4(2) - deleted third bullet

(41) IRM 4.19.2.3.5 - revised title to read Stop CP 2501/CP 2000/Stat Notices

(42) IRM 4.19.2.3.6.2(1) - added Note for not screening Letter 2625C for identity theft

(43) IRM 4.19.2.3.6.2(3) - revised to update identity theft procedures

(44) IRM 4.19.2.3.6.2(4) - deleted, renumbered remainder of subsection

(45) IRM 4.19.2.3.6.2(4) and (5) - revised to update procedures

(46) IRM 4.19.2.3.8 - complete revision

(47) IRM 4.19.2.4.3(10) - added Caution for non-virtual responses

(48) IRM 4.19.2.4.3.2(5) step 7 - added Note for BT 41 or BT 72

(49) IRM 4.19.2.4.3.2(5) step 9 Caution - revised to indicate Ty 2011, added Note for TY 2012

(50) IRM 4.19.2.4.3.2(11) b - new for TY 2012 RECON batches, renumbered alpha list

(51) IRM 4.19.2.4.3.2.2(4) step 8 - new for identity theft, renumbered remainder of step list

(52) IRM 4.19.2.4.3.2.2(4) step 9 - revised for BT 81001 - 81499

(53) IRM 4.19.2.4.3.2.2(4) step 10 - deleted, renumbered remainder of step list

(54) IRM 4.19.2.4.5(3) - revised to clarify non-virtual

(55) IRM 4.19.2.5.3(1) - expanded to indicate no clerical action required

(56) IRM 4.19.2.5.14(1) - revised to indicate report MUST be printed

(57) IRM 4.19.2.5.16(1) Note - revised to indicate TY 2011 and prior

(58) IRM 4.19.2.5.19(2) - revised to indicate TY 2011 and prior

(59) IRM 4.19.2.5.23.1(2) - added Note and table for determining indicator

(60) IRM 4.19.2.5.23.2(2) - deleted step list

(61) IRM 4.19.2.5.25(8) - deleted Note

(62) IRM 4.19.2.5.25(11) - deleted Caution

(63) IRM 4.19.2.5.25(12) - new for BT 49, 67 and 84, renumbered remainder of subsection

(64) IRM 4.19.2.5.30.1(2) - added Note and table for determining indicator

(65) IRM 4.19.2.5.30.3(2) Exception - revised for TY 2012 and prior and for TY 2013 and subsequent

(66) IRM 4.19.2.5.32(3) - deleted second bullet

(67) IRM 4.19.2.5.37(1) Caution - deleted reference to 49 and 59, revised to indicate transfer case

(68) IRM 4.19.2.5.38.2(2) - added Exception for TY 2013 Stats with indicator "X"

(69) IRM 4.19.2.5.38.2(9) - deleted, renumbered remainder of subsection

(70) IRM 4.19.2.5.40(3) a, b, and c - revised to indicate including handwritten and one or both spouses

(71) IRM 4.19.2.5.40(10) - deleted Note

(72) IRM 4.19.2.5.40(11) - deleted Caution

(73) IRM 4.19.2.5.40(14) - new for BT 79, 84 or 87, renumbered remainder of subsection

(74) IRM 4.19.2.5.41(2) Note - revised to indicate TY 2011 and prior

(75) IRM 4.19.2.5.43(3) Note - revised to indicate TY 2011 and prior

(76) IRM 4.19.2.5.46(2) - deleted Note

(77) IRM 4.19.2.5.46(3) - added Exception for TY 2012 and subsequent

(78) IRM 4.19.2.5.47.3 - deleted subsection

(79) IRM 4.19.2.5.49(2) Caution - deleted 49, 59, 67, 79 and 87

(80) IRM 4.19.2.5.49(3) - revised for TY 2012 and prior

(81) IRM 4.19.2.5.49(3) Note - revised to indicate TY 2012 ONLY

(82) IRM 4.19.2.5.49(4) - new for TY 2013 and subsequent, renumbered remainder of subsection

(83) IRM 4.19.2.5.50(4) - added Note and table for determining indicator

(84) IRM 4.19.2.5.50(5) - added Exception for TY 2013 and subsequent

(85) IRM 4.19.2.5.52(1) Caution - deleted 49, 59, 67, 79 and 84

(86) IRM 4.19.2.5.55(2) - revised to clarify Identity Theft Specialized Team (IDTSpT)

(87) IRM 4.19.2.5.56(1) - revised to indicate TY 2012 and subsequent

(88) IRM 4.19.2.5.56(3) - revised to clarify IDTSpT

(89) IRM 4.19.2.5.58(1) - revised to indicate TY 2012 and subsequent

(90) IRM 4.19.2.5.58(3) - revised to clarify IDTSpT

(91) IRM 4.19.2.6.1(3), (6), (8) and (9) - revised to include XXRLS listing

(92) IRM 4.19.2.6.4(1) - added Note for no longer required to print case contents

(93) IRM 4.19.2.7.3(2) - deleted steps 2 and 3, renumbered remainder of step list

(94) IRM 4.19.2.7.3(2) step 2 - deleted reference to correspondence

(95) IRM 4.19.2.7.9(1) - revised to include additional Medicare Tax withheld

(96) IRM 4.19.2.7.14(1) - revised to indicate CP 2000 not mailed after CP 2501

(97) IRM 4.19.2.7.15(3) step 3 - changed Document Retention to Exam

(98) IRM 4.19.2.7.15(3) step 5 -deleted reference to cases

(99) IRM 4.19.2.7.15(3) step 6 -deleted reference to Form 5147

(100) IRM 4.19.2.7.15(4) - deleted step 2, 4 and 5, renumbered remainder of step list

(101) IRM 4.19.2.7.15(4) step 2 and Note - change case contents to return(s)

(102) IRM 4.19.2.7.29(3) step 3 - changed Document Retention to Exam

(103) IRM 4.19.2.7.29(3) step 5 - deleted reference to cases

(104) IRM 4.19.2.7.29(3) step 7 - deleted, renumbered remainder of step list

(105) IRM 4.19.2.7.29(3) step 7 - change case contents to return(s)

(106) IRM 4.19.2.7.29(4) - deleted step 2, 4 and 5, renumbered remainder of step list

(107) IRM 4.19.2.7.29(4) step 2 and Note - change case contents to return(s)

(108) IRM 4.19.2.7.44(3) step 3 - changed Document Retention to Exam

(109) IRM 4.19.2.7.44(3) step 5 - deleted reference to cases

(110) IRM 4.19.2.7.44(3) step 7 - deleted, renumbered remainder of step list

(111) IRM 4.19.2.7.44(3) step 7 - change case contents to return(s)

(112) IRM 4.19.2.7.44(4) - deleted step 2, 4 and 5, renumbered remainder of step list

(113) IRM 4.19.2.7.44(4) step 2 and Note - change case contents to return(s)

(114) IRM 4.19.2.9.1(5) Note - revised to indicate SnagIt and Printkey 2000

(115) IRM 4.19.2.9.6.1(2) - new for what displays on report, renumbered remainder of subsection

(116) IRM 4.19.2.9.6.2(1) - added 38 and 84 to batch types listed on report, deleted Note

(117) IRM 4.19.2.9.6.2(2) - new for what displays on report, renumbered remainder of subsection

(118) IRM 4.19.2.9.10(1) - revised to include cases not purged

(119) IRM 4.19.2.9.10(4) - new step 3 for verifying cases

(120) IRM 4.19.2.9.13(1) - deleted references to suspense batches, moved verbiage from second bullet to body of (1), deleted bullet list

(121) IRM 4.19.2.9.22(3) - deleted third bullet

(122) IRM 4.19.2.9.27(1) - added CP 2501 and Stats

(123) IRM 4.19.2.9.31(5) - added Note for TY 2013 and subsequent

(124) IRM 4.19.2.9.33(1) - revised to pull listing for all years

(125) IRM 4.19.2.9.32(2) - new for what displays on report, renumbered remainder of subsection

(126) Exhibit 4.19.2-1 - added CML, Certified Mail Listing, RPM, Return Preparer Misconduct, Rejects and SNOD

Effect on Other Documents

This material supersedes IRM 4.19.2 dated August 16, 2013 (effective September 1, 2013). The following IRM Procedural Updates have been incorporated into this IRM: IPU 13U1602 (dated 10/31/2013) and IPU 14U0987 (dated 06/11/2014).

Audience

AUR clerical employees at the seven AUR sites

Effective Date

(09-01-2014)

Nancy Session
Acting Director, Reporting Compliance
Wage and Investment Division

4.19.2.1  (09-01-2014)
Overview

  1. The Automated Underreporter (AUR) program is separated into four phases:

    • Case Analysis (may also be referred to as Screening or Pre)

    • Response, includes both CP 2501 and CP 2000 (also referred to as Post)

    • Statutory Notice (Stat), legally required final notice (abbreviated as Stat)

      Note:

      See Exhibit 4.19.2-1, Glossary, that includes terms, acronyms and abbreviations used in AUR.

    • Reconsiderations (closed case correspondence)

  2. Identity theft cases are identified and processed in each of the four phases of AUR and are handled as priority work on a daily basis. See IRM 4.19.2.3.6.2, Identity Theft Claims, for additional information.

  3. The Case Analysis phase is the initial screening of a case. A technical determination is made whether:

    • A notice needs to be generated

    • A case needs to be referred and/or researched

    • A case can be closed without further action

    • A case should be transferred to another function

    • A case needs special handling/routing for identity theft

  4. There are two other processes completed in the Case Analysis phase:

    • Correction of CP 2000 rejects

    • Completion of previously referred or incomplete cases

  5. The system auto batches all Electronically Filed (ELF) and Form 1040 EZ (EZ) cases (Virtual batch/Virtual case) in the screening phase.

  6. The clerical functions to support these processes are:

    • Building batches

    • Inputting manual assessments identified by tax examiners (TE), into Integrated Data Retrieval System (IDRS)

    • Associating returns and/or transcripts to case files

    • Refiling closed cases

    • Verifying Process Codes

    • Disassembling batches

    • Associating the case folder and return

    • Pulling notices identified as erroneous from the notice mailout

    • Pulling and batching reject cases

    • Preparing cases for transfer or referral to other areas

    • Setting up suspense files in Case Sequence Number (CSN) order

    • Remail of undeliverable or erroneous notices

  7. The Response Phase of the AUR Program is the resolution of the AUR issue addressed in the:

    • CP 2501, Initial Contact Letter

    • CP 2000, Notice Proposing Adjustment to Income, Payments, or Credits

    • Subsequent 30 Day Letter (e.g., Letter 2625C, Letter 2626C, Letter 1802C, Letter 2627C), or

    • Recomputed CP 2000

  8. The CP 2501 or the CP 2000 issues can be resolved by a response from the taxpayer. If the response does not resolve the issue, there is no response, or if the notice is undeliverable, a CP 2000 notice or a Stat is issued.

  9. The response may result in:

    • Closure and refile

    • Assessment (Automatic or Manual)

    • Miscellaneous Referral

    • Research (Unit Suspense)

    • Closures/Transfers to another area (e.g., Examination or Criminal Investigation)

    • Additional correspondence to resolve the issue

    • Transfer to specialized Identity Theft Unit

  10. The clerical functions to support these processes are:

    • Building batches.

    • Associating responses to the CP 2501s, the CP 2000s, recomputed notices, and letters with the case files.

    • Verifying Process Codes.

    • Disassembling Batches.

    • Assessing tax deficiencies to taxpayer's accounts

    • Preparing cases for transfer or referral to other areas

    • Mailing additional correspondence.

    • Sending closed cases to the Federal Records Centers (FRC) to be refiled.

    • Preparing no response cases for continued processing; CP 2501s to CP 2000 and CP 2000s to Stat, including all exception handling.

    • Special handling, including IDRS research, for identity theft cases.

  11. The law requires that the IRS issue a Statutory Notice of Deficiency to the taxpayer’s last known address before assessing additional income tax, estate tax, gift tax, and certain excise taxes unless the taxpayer agrees to the additional assessment. The purpose of the Statutory Notice of Deficiency is to ensure the taxpayer is formally notified of the IRS’ intention to assess a tax deficiency and to inform the taxpayer of the opportunity and right to petition the Tax Court to dispute the proposed adjustments. It is critical to both the IRS and the taxpayer that the IRS properly mails the Statutory Notice. Once the IRS mails the Statutory Notice (CP 3219) and Waiver (Form 5564, Notice of Deficiency- Waiver), the case will move to the Statutory Notice phase of the AUR program. It is possible that the case can be resolved during this phase of the case based on a taxpayer response. However, if the response does not resolve the issue, there is no response, or if the Statutory Notice is undeliverable, the Statutory Notice is defaulted.

    Note:

    The default process is the preparation of Stat cases for assessment and closure, including all exception handling.

  12. If the taxpayer responds to the IRS after the Statutory Notice is issued, the IRS can review that response and, if warranted, decrease or eliminate the proposed additional tax. However, the time period for filing a petition with the United States Tax Court is set by law and the fact that the taxpayer is responding to the IRS will not change that time period. IRS cannot extend or suspend the timeframe for filing a petition with the United States Tax Court. Therefore, it is extremely important that the IRS reviews responses from taxpayers quickly once the Statutory Notice of Deficiency is issued so that, if no agreement can be reached, the taxpayer does not lose his/her right to petition the court to dispute the IRS’ position. The case is defaulted when:

    • Responses from the taxpayer do not resolve the issue(s), and the Stat suspense period has expired.

    • No response is received.

    • The Post Office has returned the notice as undeliverable and IRS has no record of a better address. See IRM 4.19.2.2.28.3, Undeliverable Stat Notices, for additional information.

  13. The Reconsideration (RECON) phase of the AUR program is the handling/resolution of correspondence received for a case that is closed on the AUR system. Correspondence from closed cases is primarily one of the following four types:

    1. A taxpayer request for a change in the AUR assessment made on the case.

    2. Correspondence that does not require a TE to resolve - these are not requests for a change to the AUR assessment.

    3. Misrouted correspondence that has no impact on the previous AUR case.

    4. Correspondence related to identity theft requires special handling.

  14. See Exhibit 4.19.2-4, Titles of Forms, for a complete list of Forms and their titles used in this IRM.

4.19.2.1.1  (09-01-2008)
Taxpayer Advocate Service

  1. 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.

4.19.2.1.2  (11-18-2011)
Maintaining Documents In AUR

  1. 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.

  2. Certified and Registered Mail Records - Stat Notice 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.

4.19.2.1.3  (06-17-2013)
Integrated Automation Technologies (IAT)

  1. Automated Underreporter employees are mandated to use the Integrated Automation Technologies (IAT) tools. When an action must be taken on IDRS (unable to complete the action within the AUR system) and an IAT tool is available, AUR employees with access to IAT tools are required to complete the action using the IAT tool. The IAT tools assist the TE/Clerk with IDRS research and input. See Exhibit 4.19.3-20, Mandated IAT Tools, for a list of mandated IAT tools.

  2. If an IAT tool is not functioning properly, the case should be worked using IDRS. For more information on each tool, as well as job aids for each tool, see Job Aids at http://serp.enterprise.irs.gov/databases/portals.dr/aur-portal/default.htm.

    Note:

    To report any IAT problem, submit your issue via Fix IAT at http://iat.web.irs.gov/iatRequest/fixIAT2.asp

    .

4.19.2.2  (09-01-2003)
General Case Processing

  1. This section deals with general information about the AUR system, the Underreporter program and case processing. The topics in this section of the IRM are listed in alphabetical order for ease of research and use.

4.19.2.2.1  (09-01-2014)
Action 61/Policy Statement P-21-3 Guidelines

  1. Action 61/Policy Statement P-21-3 Guidelines are the result of a task force initiated to provide timely and quality responses to taxpayer correspondence. The general guidelines are:

    1. A quality response is an accurate and professional communication which, based on information provided, resolves the taxpayer issues, requests additional information from the taxpayer, or notifies the taxpayer we have requested information from outside the IRS.

      Note:

      Batch Types 51 and 71 do NOT meet these requirements for issuing an interim letter.

    2. A quality response is timely when initiated within 30 calendar days of the IRS received date.

    3. When a quality response cannot be issued timely, an interim response must be initiated by the 30th calendar day from the IRS received date. Use Letter 4314C.

    4. All interim letters should inform the taxpayer when a final response can be expected and provide a contact name and number for additional inquiries.

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

  3. A Letter 4314C is generated for cases in Batch Types (BT):

    • 41

    • 44

    • 52

    • 53

    • 58

    • 72

    • 74

    • 81

    • 97

    • 98

    The Batch Status must be:

    • Blank

    • Associated Batch (AB) or

    • Suspense Batch (SB)

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

4.19.2.2.2  (09-01-2012)
Address Updates

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

  2. To change a domestic address, access the Update Address window by taking the following actions:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR Main menu.

    3. Select Case from the Control menu.

    4. Select uPdate address from the drop down menu.

    5. Enter social security number (SSN).

    6. Enter address type "I" (alpha) in the ADDRESS TYPE field.

    7. Enter the updated street address in the STREET ADDRESS field.

    8. Enter the city or a valid major city code in the CITY field.

    9. Enter a valid state code in the STATE code field.

    10. Enter the 5, 9 or 12- digit ZIP code in the ZIP field. (The system validates the zip code according to the state code that has been input).

    11. Press <F4> to commit.

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

    1. Select updt addreSs.

    2. Enter SSN.

    3. Enter address type "I" (alpha) in the ADDRESS TYPE field.

    4. Enter the updated street address in the STREET ADDRESS field.

    5. Enter the city or a valid major city code in the CITY field.

    6. Enter a valid state code in the STATE code field.

    7. Enter the 5, 9 or 12- digit ZIP code in the ZIP field. (The system validates the zip code according to the state code that has been input).

    8. Press <F4> to commit.

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

    1. Select Case from the Control menu.

    2. Select Case history from the drop down menu.

    3. Enter SSN.

    4. Click on the TP INFO button, the TP INFO screen displays.

    5. Click on ADDRESS CHANGE button, the update address window displays with taxpayer info pre-populated.

    6. Enter address type "I" (alpha) in the ADDRESS TYPE field.

    7. Enter the street address of the foreign address in the SECOND NAME LINE.

    8. Enter the city, province or county, directionals, and foreign postal code in the STREET ADDRESS field.

    9. Enter the country name in the CITY field.

    10. Enter a period (.) followed by a blank space in the STATE field.

    11. Leave the ZIP field blank. (A ZIP code is not entered for a foreign address).

    12. Press <F4> to commit the change.

4.19.2.2.3  (09-01-2014)
Assessments

  1. 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 Form 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.

    Exception:

    If the TE inputs a manual assessment the system will not generate an automatic assessment.

    Note:

    The TE verifies and/or inputs the necessary assessment information for all other PCs.

    Tax Year Assessment Type Date
    2011 All PCs 67 and ELF/Form 1040EZ PCs 47, 51, 52, 70, 71 and 73 01/02/2015
    2011 All PCs 87, 89, 90, 91, 92 and 93 05/01/2015
    2012 All PCs 67 and ELF/Form 1040EZ PCs 47, 51, 52, 70, 71 and 73 01/01/2016
    2012 All PCs 87, 89, 90, 91, 92 and 93 05/06/2016
    2013 All PCs 67 and ELF/Form 1040EZ PCs 47, 51, 52, 70, 71 and 73 01/06/2017
    2013 All PCs 87, 89, 90, 91, 92 and 93 05/05/2017
  2. After dates designated above or the locally determined dates, ALL assessments must be input via IDRS.

    1. Print the assessment document and associate it with the case after the process codes are verified and before the batch is updated to "RB" .

    2. Manual assessments should receive priority handling to insure that the assessment is input on IDRS before the upload of the corresponding process codes, since the PC closes the IDRS control base.

      Note:

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

  3. 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.

    Note:

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

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

  5. 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.

    • 2,000 for Blocking Series 500-519 (timely/full paid CP 2000)

    • 4,000 for Blocking Series 550-589 (other than timely/full paid CP 2000)

    • 2,000 for Blocking Series 600-619 (timely/full paid Stat)

    • 3,000 for Blocking Series 650-679 (other than timely/full paid Stat)

    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:

    AUR Site File Location Codes (in the order used)
    Andover 08, 01, 02, 03
    Atlanta 07, 58, 59, 65
    Austin 18, 71, 73, 74
    Brookhaven 19, 11, 13, 22
    Fresno 89, 33, 68, 77
    Ogden 29, 81, 82, 83
    Philadelphia 28, 23, 25, 51
  6. 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:

    • The first two digits represent the campus.

    • The next three digits represent the AUR Employee Group (EGC) Code (890).

    • The last five digits represent the AUR Batch Number.

  7. Ship assessments to the Files Operation for Computer Form (CF) 5147 association. Each campus should work with the Files Operation to determine how to prepare and ship the assessments.

    Note:

    Batch Types 51, 67, 71, 79 and 87 do not generate the auto assessment listing, use a Batch listing as the transmittal document.

4.19.2.2.4  (09-01-2014)
Bar Coding

  1. 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 PC).

    Note:

    DO NOT dispose of Form 4251 generated for paper returns until a case is closed. Keep the Form 4251 in the front of the paper cases with the AUR bar code visible so it can be scanned easily. If a Form 4251 needed for processing is inadvertently thrown away, print another if necessary.

    Note:

    Form 4251 is not generated for ELF/EZ cases (Virtual case). The system auto batches all ELF/EZ cases. A batch and Work Unit listing are available to print (in lieu of Form 4251). Local management can determine whether there is a need for the report and to be printed. TEs input the PCs on the individual Work Unit listing. Utilize this listing to verify the PCs.

  2. 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.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. The indicators identify the copy of the notice and are:

    • 1 for primary taxpayer

    • 2 for the spouse or secondary taxpayer

    • 3 for power of attorney (POA)

    • 4 for a second POA

4.19.2.2.5  (09-01-2014)
Case History Screen

  1. 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.

    • SSN - The primary taxpayer's social security number of the case

    • VIRTUAL INDICATOR - "V" Indicates a Virtual case

    • NAME CTRL - The first four letters of the taxpayer's last name

    • USER - This field displays the employee user identification number if the case has been assigned to an employee.

    • BATCH NUMBER - The first two digits are the type of batch and the last three digits show the sequence number of the batch within the batch type.

    • S-SSN - If applicable, the secondary taxpayer's social security number

    • AO - The code that identifies the IRS Area Office associated with the tax return.

    • SUBFILE - An alpha or numeric character that further defines the Category, sub-program within Underreporter for which the case was developed.

    • LOCATION - The identification number of the unit to which the batch is assigned.

    • CSN - The case sequence number

    • SUBCATEGORY - Identifies the potential tax change of the case.

    • REQ USER - The number to identify the user requesting a case from the suspense file.

    • STATUS - A code assigned to each batch describing its status (i.e., "AU" , "BF" ).

      Note:

      See IRM 4.19.2.4.2, Batch Status Codes.

    • CATEGORY - The type of underreported income

    • TP INFO - Radio button that allows access to the TP Information screen.

    • ELF/EZ - Identifies if the return is an ELF or EZ

    • STATUS DATE - Date the status of a batch is updated (mmddyyyy format)

    • CODE - The PC of the case. It shows the condition of a case or the action taken on a case

    • RECON CODE - If applicable, identifies the Recon Code used on the case.

    • USER - The identification number of the employee who entered the corresponding PC on the case

    • INPUT DATE - The date the PC was input

    • POSTED DATE - The transaction date of the PC that Service Center Replacement System (SCRS) posted to be sent to ECC-MTB (mmddyyyy format)

    • PREVIOUS CSN - The previous case sequence number of the case

    • PREVIOUS USER - The previous employee user number

    • PREVIOUS LOCATION - The previous location of the batch before a transfer is complete

    • DATE - The date associated with the correspondence type

    • ACTION - Types of action (i.e., correspondence, assessment) taken on a case

    • ACTION CODE - Indicates whether correspondence is remailed with a new address, is undeliverable and should be cancelled, or the notice was rejected. The indicators are:
      T - True Undeliverable
      M - Remail with new address
      R - Rejected
      U - New address/actions exist
      C - Cancelled CP 2000 (notice information maintained)
      S - Stat not mailed
      D - Notice information deleted
      X - Unclaimed/Refused Stat
      A - Accepted by taxpayer

    • PROCESS CODE TEXT - Displays brief description of the last PC used.

    • RECON CODE TEXT - Displays brief description of the last Recon Code used.

  2. To access the Case History screen take the following actions:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR Main menu.

    3. Select Case from the Control menu.

    4. Select Case history from the drop down menu.

    5. Enter the SSN and press <Enter> twice.

4.19.2.2.6  (09-01-2014)
Case Sequence Number (CSN)

  1. 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.

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

    • Batch type

    • Batch sequence number

    • Work unit where the case is located

    • Document/case number within the work unit

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

    • Batch type

      Exception:

      CP 2000 Auto-Generated Notice Suspense has a three digit batch type (BT 505XX).

    • Batch sequence

    • Document/case number within the batch. When the document number reaches 9,999, the batch sequence number increases by one and the document number within the batch starts at 0001

  4. The CSN is displayed on the Case History Screen.

  5. 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.

4.19.2.2.7  (09-01-2014)
Charge-outs (Form 4251)

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

    1. If the return has not been retired to the Federal Records Center (FRC), Campus Document Retention, Files Operation, pulls the return and routes it to the AUR Operation.

    2. If the return has been retired to the FRC, Campus Document Retention, Files Operation, routes the charge-out to the appropriate FRC. The FRC pulls the return and routes it to the AUR Operation.

    3. If the return is not available, FRC notes the available charge-out information on the Requestor Copy, which is forwarded to the appropriate campus with the charge-out information.

  2. There are certain File Location Codes (FLCs) that indicate the tax return was filed electronically. See IRM 4.19.2.2.14 (2), Electronic Filing System, for a complete list of the FLCs.

  3. 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 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.

    Note:

    Local management can determine whether there is a need for the report and to be printed.

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

4.19.2.2.8  (09-01-2003)
Complete Cases

  1. A complete case includes the following:

    • A tax return (or tax return data on the AUR system)

    • Information return (IR) data

    • Tax account information

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

4.19.2.2.9  (09-01-2014)
Correspondex Letters

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

  2. 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 PC verification and the batch is updated to status "RB" .

    • CP 2501 Letter Suspense BT 47

    • CP 2000 Letter Suspense BT 60

    • Stat Notice Suspense BT 70

  3. 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" .

    Note:

    IPC 6X, is also uploaded daily but does not generate a letter to the taxpayer.

    Example:

    This example is based on five days: if the batch was updated to "RB" status on 10/15/20XX, the letters are dated 10/20/20XX, and are suspensed for the week ending 10/23/20XX. The system ages the letters by the week ending date.

  4. 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 BT 47 and 60 may contain more than one letter date.

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

    Caution:

    The terms refile, refiling and IPC "RF" refer to the suspense files maintained in AUR - DO NOT SEND THESE CASES TO CAMPUS FILES OPERATION (DOCUMENT RETENTION).

  6. 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.

    Note:

    The Suspense Summary report displays the Saturday week ending date of these letters in the Projected Notice/Letter Date field.

4.19.2.2.9.1  (09-01-2014)
Identity Theft Letter Suspense

  1. A miscellaneous or Correspondex letter is issued on identity theft cases when the case requires additional information (e.g., Letter 2625C, Letter 2626C, Letter 2627C or Letter 5064C).

  2. 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 PC verification and the batch is updated to status "RB" .

    • CP 2501 Identity Theft Letter Suspense BT 89004

    • CP 2000 Identity Theft Letter Suspense BT 89005

    • Statutory Notice Identity Theft Letter Suspense BT 89006

    • Reconsideration Identity Theft Letter Suspense BT 89009

  3. Letter information (cases with IPC S3, S6 and S8) 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" .

    Example:

    This example is based on five days: if the batch was updated to "RB" status on 10/15/20XX, the letters are dated 10/20/20XX, and are suspensed for the week ending 10/23/20XX.

  4. RECON cases needing subsequent correspondence move to BT 89009, at assignment of IPC S9. See IRM 4.19.2.8.50, Internal Process Code S9 (Reconsideration Identity Theft Letter ), and IRM 4.19.2.5.59, BT 89009 - Reconsideration Identity Theft Letter Suspense, for more information.

  5. These batches are monitored by the Identity Theft Specialized Team (IDTSpT), who will take all necessary subsequent actions.

4.19.2.2.10  (09-01-2013)
CP 2000 Coding/Deposit String

  1. 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 taxpayer's account.

    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, or under the proposed amount due, which indicates full payment. If a specific dollar amount has been entered, it is an indication of partial payment.

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

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

    1. The primary SSN of the account.

    2. The two-character check digits.

    3. Taxpayer's Name Control.

    4. Master File Tax Account Code - the MFT is always 30.

    5. Tax Year.

    6. The IDRS Transaction Code used to post the AUR amount due.

    7. CP 2000 amount due. The last two digits are always zeroes (to represent zero cents).

4.19.2.2.11  (09-01-2004)
Disaster Area Cases

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

    Note:

    The number of days to hold correspondence and delay defaulting is determined by an IRS Disaster Relief Memorandum granting tax relief to a disaster/emergency area.

  2. 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.

4.19.2.2.12  (09-01-2014)
Discovered Remittance and Voided Checks

  1. Discovered remittance - A response and/or correspondence with an original form of payment attached such as a personal check, money order or cashier’s check. Also, a loose check(s) discovered in an envelope or attached to a blank piece of paper.

    Note:

    For voided or blank checks, see (5) below.

  2. If any of the items listed in (1) are discovered, both the Form 3244, Payment Posting Voucher, and Form 4287, Record of Discovered Remittance, MUST be completed.

  3. Form 3244 (an original and a copy) must be completed by the person who discovers the payment for each discovered remittance and contain entries in the following fields:

    • SSN

    • Form number/MFT

    • Tax Period

    • Transaction/Received date (IRS received date), see IRM 4.19.2.4.3.2(3), Response Batch Building -BT 41, 44, 51, 52, 53, 58, 71, 72, and 74, for additional information on determining received date.

    • Taxpayer name, address, and ZIP code

    • Transaction Data (remittance amount)

    • Remarks

    • Prepared by

    After completing Form 3244 take the following steps:

    1. Separate the Form 3244.

    2. Attach original to the remittance and drop in the designated secured (locked) container.

    3. Attach copy to response.

    4. Use information from copy to complete log per (4) below.

  4. Form 4287 - This form is completed daily to log all discovered remittance and must have entries in the following fields:

    • Stop Number

    • Unit

    • Telephone Number

    • Today's Date - in MM/DD/YYYY format

    • Type of Doc - (1040, 941, etc.)

    • Tax Period - (entire tax period 20XX )

    • Type of Remit - (check, money order, etc.)

    • Amount of Remit - (total money amount including a comma and decimal point)

    • Received Date - in MM/DD/YYYY format

    • Name - (Entire Name)

    • SSN

    • Discoverer - Name of person who discovered the remittance and their Supervisor's name

  5. VOIDED CHECKS - If the response has a "VOIDED" personal check attached, remove the check from the response and attach it to the Form 9465, Installment Agreement (IA). The "VOIDED" check is sent to Collections with the IA.

  6. IRS CHECKS - Returned IRS refund checks are handled differently than regular discovered remittance or "VOIDED" personal checks. If you find any IRS refund check, take it to your Manager/Lead to be routed to the Refund Inquiry Unit.

4.19.2.2.13  (09-01-2014)
Docketed Appeals Cases

  1. Taxpayers generally have 90 days to petition the U. S Tax Court to dispute a Stat, also referred to as SNOD. If the Stat is addressed to a person outside the United States, the time is extended to 150 days.

    Note:

    Disaster relief may also extend the period a taxpayer has to petition Tax Court. The system identifies these cases and they remain in Stat suspense until the disaster end date expires.

  2. 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.

    Note:

    If a response is received on a case that has been closed PC 80, see (6) - (9) below to determine if it should be treated as a Recon.

  3. 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:

    • Docket number

    • Date of the Stat/SNOD

    • Taxpayer's name, address and TIN (taxpayer identification number)

    • Tax Years in Stat/SNOD, Tax Years Petitioned to U. S. Tax Court (Tax Year)

    • Source of Stat/SNOD, Appeals Office and Counsel Office information

    • Campus function and location number in a high-lighted box to the right of the entry

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

    If the listing indicates the AUR case is Then
    Closed with process codes 10, 15, 18, 39, 47, 48, 51, 52, 69, 70, 71, 73, 74, 89, 91, 92, 93
    1. Complete Form 14121, No Change Certification.

    2. Fax to the applicable Campus Appeals Office. See http://appeals.web.irs.gov/APS/campuscaserouting.htm for the applicable Appeals Campus Case Routing.

    Closed with process codes other than listed above
    1. Notate on the Form 3210"Closed AUR Case" and "Request return if needed" .

    2. Print the latest CP 2000 and the Case Contents (Tax Account, Information Returns, Case History, all CP 2000, Case Notes (if present) and all CP 2501 (if present).

    3. Access the Stat using AUR or Control D and print the Stat/SNOD.

      Note:

      Any Stat dated prior to February 2014 may not contain the Certified Mail number. If the Certified Mail number is not present on AUR, access Control D to print Stat/SNOD.

      Note:

      If unable to locate the Stat/SNOD on AUR or Control D, see (5) below.

    4. Route the case to the Appeals Office. See http://appeals.web.irs.gov/APS/caserouting.htm to link to Appeals Campus Case Routing, for current Appeals Office codes, addresses and routing instructions.

    Open
    1. Research AUR for the CSN.

    2. Locate and pull each open case. If the case is assigned to a unit, contact the unit to obtain the case.

      Note:

      If the case(s) is in BT 89001 (Bankruptcy Suspense) or BT 89002 (Innocent Spouse Suspense), contact the AUR Bankruptcy Coordinator or Innocent Spouse Coordinator regarding the docketed case. These coordinators need to inform other areas (ie: Centralized Insolvency or Centralized Innocent Spouse) that the taxpayer has petitioned Tax Court.

    3. Prepare Form 3210 and record the name, SSN and tax year for each case.

    4. Give the cases to designated TE to determine which cases they need transferred to them, transfer the cases to the TE.

      Note:

      For those cases that were not transferred to the TE continue processing following steps 5 -10 below.

    5. Print the ELF return, AUR Information Returns and the case contents. Associate these items with the case file.

    6. Access the Stat using AUR or Control D and print the Stat/SNOD.

      Note:

      Any Stat dated prior to February 2014 may not contain the Certified Mail number. If the Certified Mail number is not present on AUR, access Control D to print Stat/SNOD.

      Note:

      If unable to locate the Stat/SNOD on AUR or Control D, see (5) below.

    7. For PC 77 research IDRS for any Transaction Code (TC) 494. If present, reverse with a TC 495.

    8. Establish the case on Audit Information Management System (AIMS) for Appeals using IDRS Command Code (CC):AM424A and the Appeals Office Code. Research SERP, under the Who/Where tab, to link to the Appeals Case Routing for current Appeals Office addresses and routing instructions.

      Note:

      See the AUR IDRS Guide for instructions for reversing transaction codes, AIMS actions and closing an IDRS control base.

    9. Attach a print of the AIMS opening action showing request completed. Print and include ELF return, Case Contents (Tax Account, Information Returns, Case History, all CP 2000 notices, Case Notes (if present) and all CP 2501 (if present).

      Caution:

      For Stats prior to 08/10/2009, if the file copy of the Statutory Notice of Deficiency (SNOD) is missing, see (5) below.

    10. Input PC 80 on the cases that were not transferred to the TE.

      Note:

      PC 80 cases that are returned from technical units need to be built, verified and "RB" 'd immediately due to their time sensitive nature.

    11. Recharge the documents (paper returns) to Appeals and route the case to the Appeals Office. Research SERP, under the Who/Where tab, to link to the Appeals Case Routing for current Appeals Office codes, addresses and routing instructions.

  5. If unable to locate the Stat/SNOD on Control D take the following actions:

    1. Search the undelivered Stat/SNOD for the notice date of the missing copy. If found, photocopy and send. If not found, go to step 2 below.

    2. Access case history, see IRM 4.19.2.2.5, Case History Screen.

    3. Locate the Stat/SNOD in the Action column.

    4. Click on the date in the Date column. The Statutory Notice History Screen appears.

    5. Print the Statutory Notice History screen, for married filing joint print the Stat Notice History Screen for both taxpayers.

    6. Write "SNOD not available" on the Form 3210 transmittal.

  6. 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 RECON process.

  7. 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:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR Main menu.

    3. Select Case from the Control menu.

    4. Select Case history from the drop down menu.

    5. Enter the SSN and press <Enter> twice. The case history screen displays.

    6. Click on the latest CP 2000 date. The CP 2000 summary screen displays. The amount in the net tax increase/decrease field is the AUR assessment amount.

  8. To determine if the case can be worked as a RECON, take the following actions:

    1. Research IDRS for the presence of an assessment (TC 300) for the AUR amount. If there is no assessment present, forward response to the appropriate Appeals Office. If an assessment is present go to step 2.

    2. Access the U.S. Tax Court Website at ustaxcourt.gov.

    3. Click on the tab titled "Docket Inquiry" .

    4. Select Individual Party Name.

    5. Enter the required information; taxpayer's last name, first name and state.

    6. Click on Search, the Results screen displays.

    7. Click on the appropriate (taxpayer's) docket number displayed in blue to access the index screen.

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

    • If the Docket number ends in "S" , or decision indicates the case was closed with finality, it can not be appealed. Issue a Letter 916C to the taxpayer denying the RECON. Use the following verbiage as an example: "Your request for reconsideration is denied. Our records indicate you filed a claim with the U.S. Tax Court regarding this issue. The Court has entered a final decision which can not be appealed."

    • If the decision indicates the case was dismissed for "lack of jurisdiction" , continue processing, build into an AUR BT 81.

    Note:

    The instructions in (6) - (9) above are designated as GS 592 series duties.

4.19.2.2.14  (09-01-2012)
Electronic Filing System

  1. 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.).

  2. All electronically transmitted returns are identified by a unique DLN. The following 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.

    File Location Code Processing Campus
    14, 16 Andover Campus (ANSC)
    65 Atlanta Campus (ATSC)
    76, 75, 20 (US Possession ) and 21 (International ) Austin (AUSC)
    22 Brookhaven Campus (BSC)
    26, 27 Cincinnati Campus (CSC)
    80, 90, 99 Fresno Campus (FSC)
    43, 70, 79 Kansas City Campus (KCSC)
    72, 64 Enterprise Computing Center - Memphis (formerly TCC - Tennessee Computing Center)
    78, 93, 92 Ogden Campus (OSC)
    30, 32 Philadelphia Campus (PSC)

    Note:

    FLC 66 for U.S. Possessions and FLC 98 for International may also designate electronic filing processed at the Philadelphia Campus.

    Note:

    The system does not allow a user to order a TC 150 document with the above FLC codes.

  3. 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.

  4. 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.

4.19.2.2.15  (09-01-2014)
Employee Cases

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

  2. During the download of the extract tapes, the AUR system assigns PC 06 to employee cases and assigns these cases to BT 90. These cases are worked by designated employees.

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

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

4.19.2.2.16  (09-01-2014)
Examination Closures

  1. When a case has been requested for transfer to Campus Examination, or by an Area Office, the TE assigns the appropriate PC (11, 12, 13, 35, 36, 38, 62, 63, 64, 66, 82, 83, 85 or 86) and provides specific routing instruction.

    Note:

    If the requested case is assigned to a tax examining unit, a TE MUST input the appropriate PC.

  2. Examination Closures - Screening - If the PC is 11, 12 or 13, the clerks will take the following actions when the case is disassembled:

    1. Prepare the return(s).

    2. Send the return(s) to the appropriate FRC by routing to the Files Operation.

      Note:

      If the requested case is assigned to a tax examining unit, a TE MUST input the appropriate PC.

  3. Examination Closures - Responses - If the PC is 35, 36, 38, 62, 63, 64, 66, 82, 83, 85 or 86, the clerks will take the following actions when the case is disassembled:

    1. Prepare the return(s); (attach any correspondence).

    2. Complete Form 3210 when sending prepared returns to Exam. Notate "AUR TC 922 closed. Open 420/424; please route to Exam" in the Remarks area of Form 3210.

    3. Send the prepared returns to the Examination Operation.

  4. Examination Closures – Stats - When a case requires assessment prior to transfer to Campus Examination, the TE takes the following steps:

    1. Assigns PC 94.

    2. Prints the contents of the case.

    3. Attaches the printed information to the case.

    4. Completes Form 3210 and notates "AUR TC 922 closed. Open 420/424; please route to Exam" in the Remarks area of Form 3210.

    Verify the TE has completed all of the above steps. If not, transfer the case back to the TE indicating the missing information, prior to updating the batch to "RB" status. The clerks will then take the following actions:

    Note:

    PC 94 is also used for partial assessment cases with over eight references.

    1. Send the case contents to the Examination Operation.

    2. Prepare the return(s).

    3. Send the return(s) to the appropriate FRC by routing to the Files Operation.

4.19.2.2.17  (09-01-2014)
Folders (Case Information)

  1. 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:

    • Bar code

    • SSN

    • Taxpayer's name

    • CSN

    • Tax Year

  2. 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.

  3. Folders are initially produced for paper (non virtual) cases that receive a CP 2000 , a CP 2501, or a Research Request .

  4. Subsequent labeled folders are produced when paper cases are moved to BT 47, BT 55, BT 60, and BT 70.

    Note:

    Cases transferred to BT 45, 65, and 75, or BT 42, 62, or 77 and cases with PC 95 and IPC 8L do not receive new labeled folders.

  5. When folders are received:

    1. Separate the folders by suspense file numbers.

    2. Get the folders and the appropriate cases for "foldering" .

      Reminder:

      Virtual cases do not receive folders.

    3. Verify the information on the folder matches the case. Don't use a previous folder for comparison as it may be incorrect.

    4. If the case for a folder cannot be located or if there is a case with no folder set these aside - keeping in strict CSN order and see (6) and (7) below for handling extra folders and cases.

      Caution:

      It is easy for two cases to stick together, always look for missing case contents in the folders before and after the missing case, before setting aside.

    5. Place the case contents inside the case folder. The entire case contents should be face up. When looking at the folder the printed case information should be at the bottom right corner so that when the folder is opened the contents are right side up.

      Note:

      If there is a previous case folder, discard according to local classified waste procedures or recycle.

    6. Place the completed case folder - keeping in strict CSN order - in the designated area or suspense file.

    7. If a significant number of folders are not received, contact manager or AUR coordinator.

  6. Compare empty folders to the extra cases, if a match is found interfile the foldered cases. If no match is found, check case history. If the case history shows:

    1. The CSN is the same, recheck the foldered cases before and after the CSN to ensure the missing case wasn't placed in the wrong folder.

      Note:

      If the case is not located, interfile the empty folder with the notice date.

    2. A CSN of 9600X - discard (classified waste) or recycle the folder.

    3. A new batch assignment other than BT 95, discard (classified waste) or recycle the folder.

      Note:

      If foldering BT 70 and the new CSN shows a BT 58 assignment, discard (classified waste) or recycle the folder.

    4. A new batch assignment to BT 95, place the folder with the batch and/or the case.

  7. Compare extra cases to the empty folders, if a match is found interfile the foldered cases. If no match is found, check case history. If the case history shows

    1. A CSN of 9600X, research IDRS for a refile DLN and send to the Files Operation.

    2. A CSN other than the batch being foldered, attempt to associate the case with the existing folder or make a folder and interfile.

    3. A CSN belongs to the batch being foldered, make a folder and interfile.

4.19.2.2.18  (09-01-2014)
Locations

  1. 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.

  2. There are two locations assigned by the AUR system:

    • Release (RLS) - is assigned when batches and/or cases are released or cancelled (when technical CBs the batch) from the tax examining units

    • 000 - any case not assigned to a specific location or in RLS

4.19.2.2.19  (09-01-2014)
Miscellaneous Letters

  1. 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 PC other than a 3L, 3S, S3, 6L, 6S, S6, 6X, 8L, 8M, 8S or S8 on these cases.

  2. Cases are filed in the appropriate AUR suspense file based on the PC assigned by the TE. The letter displays the CSN of the PC action. For additional information, see IRM 4.19.2.2.9, Correspondex Letters, and IRM 4.19.2.2.9.1, Identity Theft Letter Suspense.

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

  4. See IRM 4.19.2.2.28.4, Undeliverable Miscellaneous Letters, for handling undeliverables for these letters.

4.19.2.2.20  (09-01-2012)
Copy Requests

  1. 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:

    1. Check AUR to locate the return.

    2. After locating the return, make a photocopy and

    3. Send the copy to the requesting Campus Photocopy Unit.

  2. 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.

  3. 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.

    1. Tax years 2004 and subsequent can be accessed on the AUR system.

    2. Tax years 2003 and prior, reject the request and instruct the requestor to order the controlling DLN from files.

4.19.2.2.21  (09-01-2009)
Process Codes (PC)

  1. Clerks are restricted to using specific PCs.

  2. The ONLY PCs 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.

  3. The ONLY IPCs that can be input by clerks are: LC (Lost Case), LR (Lost Response ), or RF (Refile Case).

4.19.2.2.22  (09-01-2014)
Recomputed Notices

  1. 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.

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

  3. Stats with a Recomputed CP 2000 keep the Stat CSN and are returned to BT 70.

4.19.2.2.23  (08-05-2011)
Request Case

  1. 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:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR Main menu.

    3. Select Case from the Control menu.

    4. Select charGeouts from the drop down menu, a Unit Number screen appears.

    5. Enter either an individual unit number or ALL.

      Note:

      Generate chargeouts multiple times daily to ensure that all shifts are covered.

  2. Once the chargeouts are printed, take the following actions:

    1. Pull the case.

    2. Attach the request charge out to the front of the case.

    3. Use the Transfer option to transfer the case to the requesting TE's User Identification (UID), which automatically appears on the screen in the TO UID NUMBER field. This field cannot be changed.

    4. Deliver the case to the technical unit.

      Note:

      Universal View Case (UVC) capability impacts the necessity to request/transfer cases to take certain actions.

4.19.2.2.24  (09-01-2014)
Returning Cases to AUR Suspense Files

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

    Caution:

    The terms refile, refiling and IPC "RF" refer to AUR suspense files. DO NOT SEND THESE CASES to the Campus Files Operation (Document Retention).

  2. If the clerk has a physical response with an RF and the system still indicates the case is virtual ("V" ) check to see if the TE has input the IRS received date in the case, if not send back to the TE who input the RF.

  3. 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.

  4. 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.

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

    • 8L

    • 8M

    • 8S

    • 95

  6. 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.

    Note:

    If the case can be batched to the next appropriate batch for processing, it is not necessary to physically return the case to the appropriate AUR suspense batch.

  7. 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.

  8. Cases in BT 89, BT 97 or BT 98:

    1. If the case was previously assigned to a batch that required a TE to work the case, the system displays a UID. Use the Transfer option to transfer the case to the UID displayed or to a locally designated UID.

    2. If the case was previously assigned to an AUR suspense batch, the system moves the case back to the AUR suspense batch. Return the case to the appropriate AUR suspense batch or batch to the next appropriate batch for processing.

4.19.2.2.25  (09-01-2014)
Time Frames for Assessments

  1. 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.

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

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

    Note:

    The adjustment made date is the date the batch is updated to "RB" status.

4.19.2.2.26  (09-01-2014)
Time Frames for Suspense Files

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

    • CP 2000 - ≡ ≡ ≡ ≡

    • Army Post Office/Fleet Post Office/Diplomatic Post Office (APO/FPO/DPO) or Foreign Address CP 2000 - ≡ ≡ ≡ ≡ ≡

    • Recomputed or Amended CP 2000 - ≡ ≡ ≡ ≡ ≡ ≡

    • APO/FPO/DPO or Foreign Address Recomputed CP 2000 - ≡ ≡ ≡ ≡

    • CP 2501 - ≡ ≡ ≡ ≡

    • Letters - 45 days

    • Stat Notices (CP 3219A and Form 5564) - ≡ ≡ ≡ ≡

    • APO/FPO/DPO or Foreign Address CP 3219A and Form 5564 (Stat Notice) - ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. 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.

4.19.2.2.27  (08-05-2011)
Transfers

  1. 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.

    Note:

    Cases in "AU" or "DC" status cannot be transferred.

  2. To transfer cases:

    1. Select the tax year from the AUR Year menu.

    2. Select Control from the AUR Main menu.

    3. Select Case from the Control menu.

    4. Select Transfer from the drop down menu.

    5. Select Transfer from the pull-right menu.

    6. Enter the SSN of case to be transferred.

    7. Enter UID of TE.

    8. Press <Enter>.

      Note:

      The TO BATCH field displays the batch number, the last three digits of the batch indicate the unit location of the UID the case was transferred to. This information disappears at commit (<F4>).

    9. Press <F4> to commit.

    10. Notate the error message or other reason for the transfer, the UID number and the location on the case folder or Form 4251.

    11. Send to the appropriate unit or location.

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

4.19.2.2.28  (09-01-2014)
Undeliverables - General

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

    Note:

    Undelivered Stats contain an undeliverable indicator of "X" if the Stat was refused or unclaimed.

  2. 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:

    • T - True Undeliverable: Cases where no new address was found

      Note:

      CP 2000 undeliverable cases should have the Stat issued no later than 90 calendar days from the notice date (or 150 days from the notice date for APO/FPO/DPO notices)

    • M - Remail: Cases where a new address was found

    • U - Undeliverable: Cases with a new address, but other conditions prevent the notice from being remailed (e.g., Payer/Agent conditions or new transactions)

  3. Undeliverables for Spousal and/or POA CP notices or Stat 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.

    Note:

    You may use the taxpayer(s) name and address on the notice to determine if the notice is a spousal or POA. If there is only one name showing on the 1st name line, the indicator is 1. If the 1st name line reflects two names and the 2nd name line contains the secondary taxpayer's name, the indicator is 2. If the 2nd name line does not match the 1st name line, the indicator is 3 or 4.

  4. 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.

  5. The Undeliverable Report maintains the volume of undeliverables by notice type and those with better addresses. For more information about the report, see IRM 4.19.2.9.32, Undeliverable Report.

4.19.2.2.28.1  (09-01-2014)
Undeliverable CP 2501

  1. Build undeliverable CP 2501 notices to BT 49 using the undeliverable as the input document. See IRM 4.19.2.5.23, BT 49 - Aged CP 2501 CP 2000 Preparation - General, for more information on BT 49.

  2. Undeliverable Spousal and/or POA CP 2501 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. After verifying the Notice Indicator is 2, 3 or 4, discard the undeliverable notice(s) 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 there is only one name showing on the 1st name line, the indicator is 1. If the 1st name line reflects two names and the 2nd name line contains the secondary taxpayer's name, the indicator is 2. If the 2nd name line does not match the 1st name line, the indicator is 3 or 4.

4.19.2.2.28.2  (09-01-2014)
Undeliverable CP 2000

  1. Build undeliverable CP 2000 notices with or without a forwarding address to BT 59. The Post Office has already attempted to deliver the notice to the forwarding address. See IRM 4.19.2.5.30.1, BT 59 - Aged CP 2000/Recomp Stat Preparation - Undeliverables, for more information on the undeliverable portion of BT 59.

  2. 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, discard the undeliverable notice(s) 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 there is only one name showing on the 1st name line, the indicator is 1. If the 1st name line reflects two names and the 2nd name line contains the secondary taxpayer's name, the indicator is 2. If the 2nd name line does not match the 1st name line, the indicator is 3 or 4.

4.19.2.2.28.3  (09-01-2014)
Undeliverable Stat Notices

  1. The Stat is a legal document. Therefore, no marks or corrections should be made on the undeliverable notice. Notations made on the returned envelope must not interfere with the Post Mark Date or the Post Office Return Stamp.

  2. 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.

  3. Undeliverable Stats are targeted to BT 85, using the undeliverable as the input document. See IRM 4.19.2.5.50, BT 85 - Remail Statutory Notice) for more information on BT 85. If the system identifies a new or better address, the case is accepted to BT 85.

  4. Cases with no new or better address are not accepted into BT 85. Associate the undeliverable Stat with the case file, if there is one, and leave the case in BT 70 until defaulted. If the case is virtual and there is no case file, place the undeliverable Stat in the appropriate BT 70 based on CSN.

    Note:

    Beginning with TY 2013 Stats that were refused or unclaimed will be systemically marked with an undeliverable indicator "X" . The system displays the following error message: "ERROR: Stat notice was unclaimed or refused. Dispose of Stat as classified waste."

  5. Undeliverable Spousal and/or POA Notices cannot 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.

    Note:

    You may use the taxpayer(s) name and address on the notice to determine if the notice is a spousal or POA. If there is only one name showing on the 1st name line, the indicator is 1. If the 1st name line reflects two names and the 2nd name line contains the secondary taxpayer's name, the indicator is 2. If the 2nd name line does not match the 1st name line, the indicator is 3 or 4.

  6. Undeliverable Stat Notices (with a new/better address) that cannot be built to BT 85 are batched to BT 68.

  7. ALL undeliverable Stat Notices MUST be associated with the case file, if there is one. If the case is virtual and there is no case file, place the undeliverable Stat in the appropriate BT 70 based on CSN. The undeliverable Stat verifies that the Service attempted to contact the taxpayer before making changes to their tax account.

    Exception:

    If the system displays the error message as indicated in (4) Note above, it is not necessary to interfile the undelivered Stat.

    Note:

    If an undeliverable Stat is for a case that has already been closed, research IDRS for the controlling DLN and prepare a Form 9856, Attachment Alert, using the IAT, "Fill Forms" tool, to transmit the undeliverable Stat to the Campus Files Operation.

4.19.2.2.28.4  (09-01-2010)
Undeliverable Miscellaneous Letters

  1. If a subsequent letter to either a CP 2501 or CP 2000 (IPC 3L, 3S, 6L, 6S or 6X) is returned as undeliverable:

    1. Use the undeliverable to pull the case.

    2. Associate the undeliverable letter.

    3. Transfer the case to the TE who issued the letter.

      Note:

      If the UID of the TE who issued the letter is from another site, the system prompts to transfer the case to a locally designated UID.

  2. If a subsequent letter (8L, 8M or 8S) for a Stat or recomputed CP 2000 (PC 95) to a Stat is returned undeliverable, transfer the case to the TE who issued the letter. The TE may have information in the case regarding the new address. For additional information, see IRM 4.19.2.2.19, Miscellaneous Letters.

  3. If a subsequent letter on an identity theft case (IPC S3, S6, S8 or S9) is returned as undeliverable, transfer the case to the IDTSpT or the designated UID.

4.19.2.2.29  (09-01-2009)
Universal Case

  1. 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.

4.19.2.2.29.1  (09-01-2013)
Universal View Case

  1. If the TE determines that the action needs to be taken at the initiating site, they check a box, which places the SSN on the Universal View Case (UVC) Action listing. The following items must be done daily:

    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 uvc action list from the drop down menu. The Universal View Case Action Listing opens in a Microsoft Internet Explorer Window.

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

    6. Pull the cases.

    7. Build the cases to the appropriate Priority Response Batch or transfer to the designated UID.

      Note:

      If cases are in a Screening batch or cannot be located, follow Campus direction.

      Reminder:

      Virtual cases do not have a physical case to pull.

      Note:

      If cases are in closed BT 9600X, attempt to build to BT 81. If the case does not build to BT 81 (is for a year that is not automated for recons), follow Campus direction.

  2. Cases that have already been built or transferred continue to appear on the UVC list until a TE has worked the case and cleared the UVC action needed condition.

4.19.2.2.29.2  (09-01-2014)
Universal Work Case

  1. Universal Work Case (UWC) gives the TE control of the case and actions can be taken. These cases are assigned location code 950 and move through the Unit Release Batch processes. The following items must be done daily:

    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 rls batch from the drop down menu. The RLS Batch Status Report opens in a Microsoft Internet Explorer Window.

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

    6. Pull only those cases with a previous location ending with 950 (45950, 65950, 75950).

      Reminder:

      Virtual cases do not have a physical case to pull.

    7. Write the PC from the RLS Report on the cases. For additional information, see IRM 4.19.2.9.21, RLS Batch Status Report.

  2. Build the cases to the appropriate Unit Release Batch (BT 46, 66, or 86). See IRM 4.19.2.4.3.3, Unit Release Batch Building BT - 37, 46, 66 and 86). When all cases are built, be sure to press <F4> to commit.

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

  4. To PC Verify the batch, see IRM 4.19.2.6.1 (5), Verification of Process Codes.

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

  6. Disassemble the batch, see IRM 4.19.2.6, General Batch Disassembly, for additional information.

  7. Prepare the closed cases and place in the designated area for Program Analysis System (PAS) sampling. After PAS has completed their review, send batch to the Files Operation.

    Note:

    PC 15s for cases from BT 86 that do not show on the auto assessment list need to be transferred to the TE for a TC 290-0.

4.19.2.3  (09-01-2003)
Miscellaneous Notice Processing

  1. This section provides information and instructions on case processing for the Response, Stat and RECON phases of the program.

4.19.2.3.1  (09-01-2014)
CP 2000 Notice Review

  1. 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 4.19.2.5.63, BT 95 - Review, for additional information and sampling instructions.

    Reminder:

    If a Virtual case(s) is selected for review there is no case(s) to pull. Use the SSN to build to BT 95200-399.

    Note:

    Cases with Sort Codes, Employee AUR cases, AGN cases with CSN 505XX and CP 2000s posted after CP 2501 Notices are not included in the CP 2000 Notice Review sample.

  2. When the cases have been reviewed, the technical unit 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 4.19.2.9.23, Reworked Case Listing. The list may also be printed by the Clerical Function if it is necessary.

  3. 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.

    Reminder:

    Virtual case(s) do not have a physical case to be returned to the appropriate case file.

4.19.2.3.2  (09-01-2013)
Notices Not Mailed (CP 2501/CP 2000/Stat Notices)

  1. The Correspondence Production Services (CPS) print and mail CP 2501, CP 2000, Stats and the AUR generated C-Letters. The CPS sites are located in Ogden and in Detroit.

  2. If the cases 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:

    1. Enter PC 79 to indicate the notice was not mailed.

    2. Pull the case.

    3. Build the case into BT 59 or BT 68 to generate another Stat.

    Note:

    When a case is assigned to Stop Notice, the AUR system automatically updates the PC to the appropriate notice not mailed PC 34, 54, 58, 60, 79 or 81. If the notice should be mailed, the AUR coordinator has to delete the notice-not-mailed PC.

  3. When CPS cannot generate and mail a Stat, the notice is suppressed and not returned to the AUR Campus. Within two weeks of printing the notice date, CPS transmits a listing of Stat notices not generated to the AUR system. The AUR system generates a Stat Notice Not Generated Report. See IRM 4.19.2.9.25, Stat Not Generated Report, for more information on this report. Take the following actions to identify these cases:

    1. Print the report.

    2. Enter PC 79 for each case to indicate the notice was not mailed.

    3. Pull all the paper cases listed.

    4. Build all SSNs to BT 59 or BT 84 to generate another Stat.

    Note:

    When a case is assigned to Stop Notice, the AUR system automatically updates the PC to the appropriate notice-not-mailed PC 34, 54, 58, 60, 79 or 81. If the notice should be mailed, the AUR coordinator has to delete the notice-not-mailed PC.

  4. When a federally declared disaster results in the IRS granting tax relief, the AUR Coordinator enters the designated disaster zip codes that correspond to the covered disaster area, 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 Stat. As prompted by the system, follow the instructions for BT 93 at IRM 4.19.2.5.61, BT 93 - Declared Disaster.

    Note:

    There may be occasions when the AUR Coordinator issues special handling instructions for disaster cases.

4.19.2.3.3  (09-01-2014)
Spousal Notices

  1. A second CP 2000 notice is generated for the spouse when the spousal address has changed since the AUR tax year was filed. 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.

  2. A Stat is sent to each spouse regardless of his/her address.

  3. 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.

  4. The AUR bar code on the CP 2501, CP 2000/Recomp, and the Stat 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:

    • 1 for primary

    • 2 for spouse

    • 3 for POA

    • 4 for a second POA

4.19.2.3.4  (09-01-2014)
CP 2000/CP 2000 Recomputation Notice Rejects

  1. 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 4.19.2.9.22, Reject Listing.

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

    • 1 - Restricted Interest

    • 2 - Military Action

    • 4 - Invalid Interest (SCRS)

    • 5 - Not found on TIF (Taxpayer Information File)

    • 6 - Invalid Interest (AUR)

    • 7 - Declared Disaster Area Manual Interest

    • 8 - Declared Disaster Area

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

    Note:

    Virtual cases do not have a physical case.

    1. Build Reject Codes 1, 3, 4, 5, 6 and 7 into BT 61.

    2. Build Reject Code 2 and 8 into BT 39.

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

4.19.2.3.5  (09-01-2014)
Stop CP 2501/CP 2000/Stat Notices

  1. Whenever it has been determined that a CP 2501, CP 2000 or Stat (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.

    1. "C" - A CP 2501, CP 2000 or Stat (PC 75) was stopped (not mailed) with the Stop Notice function. PC 77 Stat with a posted "C" was generated and must be pulled manually by the Clerical Function.

    2. "D" - A notice was not generated and the PC does not display in case history. The system builds the cases to the appropriate unit suspense. Only TEs can stop notices from being generated.

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

    Note:

    When a case is assigned to Stop Notice, the AUR system automatically updates the PC to the appropriate notice-not-mailed PC 34, 54, 58, 60, 79 or 81. If the notice should be mailed, the AUR coordinator has to delete the notice-not-mailed PC.

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

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

4.19.2.3.6  (09-01-2013)
Classifying Responses

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

  2. Specific sorts are required for the following:

    Reminder:

    If the response contains a check, see IRM 4.19.2.2.12, Discovered Remittances and Voided Checks, for additional information.

    1. Cases where a Form 8857, Request for Innocent Spouse Relief, are filed need to be handled by the designated TE within 10 days of receipt. If Form 8857 is present, transfer to the designated Innocent Spouse Coordinator at your site.

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

    3. Cases with an indication of a "Qualified Offer" or "IRC 7430 (g)" must be transferred to the AUR Coordinator for immediate attention.

    4. Cases with a Form 14157, Return Preparer Complaint, or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached is not an indication of identity theft, it is Return Preparer Misconduct (RPM). Transfer to the designated UID.

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

4.19.2.3.6.1  (04-11-2013)
Form 9465 - Installment Agreements

  1. When responses are received with a Form 9465, Installment Agreement Request, attached, special handling is required. If the Form 9465 is attached to an agreed response and is:

    1. the signature document used to agree to the tax increase, make a copy to send to co-located Compliance Service Collection Operation (CSCO). Use red ink to annotate the copy of the Form 9465 with: "9465 w/AUR Assess" . Annotate the original Form 9465 that a copy was sent to Collection and use the original to build BT XX.

    2. not the signature document used to agree to the tax increase, remove and send to co-located Compliance Service Collection Operation (CSCO). In pencil, annotate the Form 9465 was sent to Collection, as a record that an Installment Agreement was submitted.

    Note:

    If a Form 433-D or Form 2159 is attached, forward directly to the co-located Compliance Service Collection Operation (CSCO).

  2. If the Form 9465, is attached to a disagreed response, contains taxpayer comments OR is the only piece of correspondence, securely staple a flag indicating "9465" to the Form 9465 and build into the appropriate disagreed response batch. Do not copy or send to Collections.

  3. While sorting/building agreed responses (BT 51/71), take the following steps:

    1. Remove all Form 9465 (and attached voided personal checks).

    2. Mark the response with "IA to Coll" or similar language as a history item, that the response contained an Installment Agreement.

    3. Send the Form 9465 to co-located Compliance Service Collection Operation (CSCO).

    Reminder:

    When forwarding Form 9465 to CSCO, use Form 3210 to document the forms were sent.

  4. Prior to forwarding installment agreements to Collections, verify the Form 9465 contains the following information:

    • SSN

    • Name

    • Tax period

    If any of the above information is missing enter/notate the information before forwarding to Collections.

4.19.2.3.6.2  (09-01-2014)
Identity Theft Claims

  1. During initial sort, disagreed responses and all CP 2501 responses are screened in clerical for an indication of identity theft (IDT) claims. These claims can be identified by the presence of Form 14039, Identity Theft Affidavit, or key words/phrases, for example:

    Note:

    Do not screen Letter 2625C for indications of identity theft. The employer cannot verify a claim of identity theft.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    Cases with a Form 14157, Return Preparer Complaint, or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached is not an indication of identity theft, it is RPM. Transfer to the designated UID.

  2. All time spent handling IDT cases must be reported under the appropriate OFP codes. Report all IDT time for

    • Open cases to 790-48043 (screening, batch building and IDRS)

    • RECON (closed cases) to 790-40003.

  3. These cases are a priority and MUST, on a daily basis, be researched on IDRS by a series 592 clerk. To research take the following actions:

    1. Sign into IDRS.

    2. Enter ENMOD, space, SSN, then press <Page Up>, the ENMOD screen displays the taxpayers entity information.

    3. Print and attach the ENMOD print to the response, to document the action taken.

  4. After research and input of the TC 971 with AC 522 these cases MUST be handled as follows:

    1. On a daily basis, build all identified responses to the appropriate priority response batch, 41 (CP 2501 Identity Theft Responses), 52, 53 or 58 (CP 2000), 72 (Statutory Notice Identity Theft Responses), and 81 (Reconsiderations). See IRM 4.19.2.5.16, IRM 4.19.2.5.41 and IRM 4.19.2.5.47.2, for additional information. For TY 2012 and subsequent build to BT 81500-81999.

      Note:

      If the case does not build to BT 58, pull the case (if paper), transfer and hand walk to the designated unit/individual.

      Caution:

      Do not build any other responses to these batches.

    2. As directed, update batch status to "AB" and hand walk to designated unit/individual.

    3. When technical updates the batch status to BF, the batch is hand walked to clerical for same day processing (i.e., PC verified, RB, disassembly and rebuilt).

  5. Responses received for cases that have been placed in BT 89003, 89004, 89005, 89006 or 89009 require priority handling. On a daily basis hand walk case to designated individual/unit.

4.19.2.3.6.3  (09-01-2014)
CP 2501 Responses

  1. After the initial sort per IRM 4.19.2.3.6, Classifying Responses, is completed, all CP 2501 responses should be further screened for:

    1. Form 14039 or an indication of identity theft claim per IRM 4.19.2.3.6.2, Identity Theft Claims.

      Note:

      Build CP 2501 responses with an indication of identity theft to BT 41.

    2. Cases with an indication of a "Qualified Offer" or "IRC 7430 (g)" must be transferred to the AUR Coordinator for immediate attention.

    3. Cases with a Form 14157, Return Preparer Complaint, or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached are not an indication of identity theft, it is RPM. Transfer to the designated UID.

    4. Form 9465 as these require special handling, see IRM 4.19.2.3.6.1, Form 9465, Installment Agreements.

  2. CP 2501 Responses are built to BT 44.

  3. Associated batches of CP 2501 responses are available to be worked by the TEs.


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