Part 4. Examining Process

Chapter 19. Liability Determination

Section 7. IMF Automated Underreporter (AUR) Technical System Procedures

4.19.7  IMF Automated Underreporter (AUR) Technical System Procedures

Manual Transmittal

August 2, 2012

Purpose

(1) This transmits revised IRM 4.19.7, Liability Determination IMF Automated Underreporter (AUR) Technical System Procedures.

Scope

IRM 4.19.7 effective 09-01-2012 should be used for IMF Automated Underreporter Program.

Material Changes

(1) Made editorial changes throughout the document.

(2) Reorganized subsections throughout.

(3) Corrected line numbers for Forms throughout.

(4) IRM 4.19.7.2

  1. IRM 4.19.7.2 (7) - revised for SEID login

  2. IRM 4.19.7.2 (10) - added Note for failed login attempts

(5) IRM 4.19.7.8.3 (3) table - "ADJUST" tab - changed one-half to deductible part, added information for new "DOTTED" tab

(6) IRM 4.19.7.8.10 (1) step 4 - revised for clearing all entries

(7) IRM 4.19.7.8.12.2 (3) step 9 - deleted, renumbered remainder of step list

(8) IRM 4.19.7.8.12.16 (3) - deleted reference to Advanced Earned Income Credit

(9) IRM 4.19.7.8.13.4

  1. IRM 4.19.7.8.13.4 (2) - deleted step 5, renumbered remainder of step list

  2. IRM 4.19.7.8.13.4 (2) both Cautions - changed 50% to deductible part

(10) IRM 4.19.7.12 (5) - changed maximum number of paragraphs from 31 to 24

(11) IRM 4.19.7.17

  1. IRM 4.19.7.17 (3) - added Note for CAF displaying

  2. IRM 4.19.7.17 (7) f - added "current"

  3. IRM 4.19.7.17 (7) s - revised to indicate prior two CSNs display, added Note indicating not applicable for TY 2010 and prior

(12) IRM 4.19.7.19 (1) 4th bullet - added Note for multiple POAs

Effect on Other Documents

This material supersedes IRM 4.19.7 dated August 12, 2011.

Audience

AUR tax examiners and management officials at Small Business/Self Employed and Wage and Investment sites.

Effective Date

(09-01-2012)

Steve C. Klingel
Director, Reporting Compliance
Wage and Investment Division

4.19.7.1  (11-12-2010)
The AUR Workstation

  1. Each Automated Underreporter (AUR) workstation is equipped with a monitor, keyboard and mouse.

    • The monitor initially displays the login screen. Once you are logged into the system, various Windows based applications display. AUR is one of those applications. Within the AUR application various menus that allow you to access taxpayer information are displayed.

    • The keyboard allows you to communicate with the computer by entering information.

    • The mouse is a hand operated device that enables you to control the location of the cursor on the screen.

  2. The button to turn on the monitor is located beneath the screen on the front of the monitor in the far right corner. The power is on when the indicator light displays. The monitor adjustment controls are set to the appropriate positions. There are also brightness and contrast controls on the front or the side of the monitor.

  3. The keyboard contains several types of keys for entering commands or information into the system. Some of the keys are used to log into the workstation itself, while others are used in the AUR application.

    Type of Key Description
    Cursor Control Keys (arrows) Move the cursor.
    Function Keys (keys identified as F1 - F12) Perform commands defined by the AUR program and various actions depending on the key selected.
    Indicator Lights Indicate when the <Num Lock> or <Caps Lock> key is on.
    Letter/punctuation Keys Use for text entry.
    Non Functional Keys Perform no function related to AUR.
    Numeric Keypad Enters numbers when <Num Lock> is on or moves cursor when <Num Lock> is off.
    Window Keys Access the Start Menu.

  4. Function keys are used to perform the following actions:

    Action Function Key
    Accept/Commit <F4>
    Alternative (used when signing on to windows) <ALT>
    Capital Letter Lock <CAPS LOCK>
    Clear Field <F5>
    Clear Form <F7>
    Control (used when signing on to windows) <CTRL>
    Delete Backward <BACKSPACE>
    Delete Character <DELETE>
    Delete Line <SHIFT><BACKSPACE>
    Delete Record <F3>
    Enlarge Report <F11>
    Exit <F8>
    Highlight Main Menu <ALT>
    Insert Record <F2>
    List Key <F6>
    Next Field <ENTER> or <TAB>
    Next Window <F12>
    Non Functional Keys <F1><F9><F10>
    Number Lock <NUM LOCK>
    Page Down <SHIFT> DOWN Arrow
    Page Up <SHIFT> UP Arrow
    Previous Field <SHIFT><TAB> or <SHIFT><ENTER>
    Previous Window <SHIFT><F12>
    Print Screen <PRINT SCRN>
    Screen Lock <CTRL><ALT><DELETE>
    Select Main Menu <ALT> and Underlined Menu Letter
    Show Keys <CTRL><K>

  5. The arrow keys are used to move the cursor up, down, left and right.

  6. There are several keys located on the keyboard that are not used by AUR. They are the Home key, the End key, the Page Up key and Page Down key.

4.19.7.1.1  (09-01-2010)
System Authorization and Security

  1. Access to any IRS system, including the AUR system is restricted to authorized users. The AUR Coordinator, appropriate management official and/or security personnel must authorize individual user access.

  2. A security profile is established and maintained for each user. Users may choose their own password. Each password should:

    • Be at least eight characters

    • Contain a minimum of one alpha character, one numeric character, and one special character

      Note:

      The following special characters are valid for AUR passwords:
      "#" (pound sign)
      "_" (underscore)
      "-" (hyphen or minus sign)
      "+" (plus sign)
      "(" (left parenthesis)
      ")" (right parenthesis)
      "=" (equal sign)

    • Differ from the user's login (including any reverse or circular shift of the login)

  3. The Windows XP and the AUR systems prompts the user when it is time to change their password (generally every 90 -120 days). New passwords must vary from old passwords by at least three characters.

  4. AUR user profiles are established to allow access to the specific areas of the AUR system needed to perform your assigned duties. Inform your manager if you are prohibited from accessing an area of the system needed to complete an assigned task.

  5. The AUR system produces audit trail information. All user activities are tracked from log on to log off. Each user must ensure only authorized accesses are performed. Do not attempt unauthorized system queries.

  6. To ensure the security and integrity of the AUR system:

    1. Protect your password. Do not reveal it to anyone.

    2. Never allow anyone access to the system using your login and password.

    3. If you have reason to believe that your password has been compromised alert your manager immediately.

    4. Lock your workstation when it is not in use.

    5. Log off the system at the end of your shift.

    6. Never leave sensitive information on the screen and leave your workstation.

    7. Do not eat or drink near computer hardware.

    8. Use computers and software for official purposes only.

    9. Do not copy licensed or copyrighted software for private use. It is a violation of federal law with civil and criminal penalties.

    10. Retrieve your hard copy prints from the printer. Give prints, remaining near or on the printer for an extended period of time, to your manager for disposition.

4.19.7.2  (09-01-2012)
Accessing the AUR System

  1. Access to the AUR system requires a login and password for both Windows XP and the AUR system. You need to log onto Windows in order to access the AUR application.

  2. To display the Windows XP logon window depress the <CTRL><ALT><DEL> keys simultaneously. When the logon screen appears you are required to enter your SEID (standard employee identifier) (log in) and Password. The Domain field should already be filled in and should display the letters "DS" . Once you have entered the required information use your mouse and click on "OK" .

  3. If you are a new user, the first time you logon to the workstation use the assigned/temporary password. The system displays a message that your password has expired and prompts you to change your password. Change your password taking the following actions:

    1. Enter your temporary password.

    2. Choose a new password following the guidelines provided in IRM 4.19.7.1.1 (2), System Authorization and Security, above.

    3. Re-enter your new password.

    4. Click on the OK.

    Once the required information is entered the workstation desktop applications appear.

  4. Various problems may occur while logging on. Correct mistakes made while entering your login and/or password by using the <Backspace> key or select the "Start Over" box. The <Delete> key does not work for logging on.

  5. Once the required information is entered the workstation desktop application icons appear. From the desktop double click on the "AUR Year" icon. The AUR system allows access to multiple tax years (TY 2003 and subsequent) through the use of a single icon.

  6. Once the AUR Year icon is selected the Microsoft Internet Explorer window displays along with a message regarding unauthorized access. Read the text of the disclaimer and then click "OK" or press <Enter>.

  7. The AUR system logon screen displays with AUR displaying in the database field of the window. To gain access to the AUR system take the following actions:

    1. Enter your user name (your SEID) in the user name field.

    2. <Tab> to or click in the password field (Do Not press enter to get to this field)

    3. Enter AUR password.

    4. Click on "Connect" or press <Enter>.

    Note:

    If you are a new user, your user name and temporary password is provided to you. Use this information to initially gain access to the AUR system.

  8. When logging onto the AUR system for the first time, a message stating your Password has expired displays, acknowledge the message. The system prompts you for a new password. See (9) below for steps to change your AUR password.

  9. You can change your password at any time by taking the following actions:

    1. Select Security from the AUR Year Menu.

    2. Select change Password from the drop down menu.

    3. Enter your old password.

    4. Choose a new password following the guidelines provided in IRM 4.19.7.1.1 (2), System Authorization and Security, above.

    5. Re-enter your new password.

    6. Click on the OK or press <Enter>.

  10. Once access is granted to AUR, the "Message of the Day" window displays with the AUR Year Menu across the top.

    Note:

    Beginning with TY 2011 the message of the day window will display the number of failed login attempts.

  11. Anytime you are leaving your workstation it is necessary to "lock" your screen. This prevents anyone from using your workstation for unauthorized purposes and protect taxpayer information. To screen lock your workstation, take the following actions:

    1. Press <CTRL><ALT><DEL>. This brings up the "Windows Security" window.

    2. Click on "Lock Workstation" or press <Enter>. A window displays indicating the computer is in use and has been locked and that only DS (SEID), your name or an administrator can unlock the computer.

  12. To unlock your workstation, press any key or move the mouse. The prompt for your password displays. Enter your Windows XP password, not your AUR password to unlock the workstation. The window you were last working in is displayed.

  13. The AUR system automatically logs the user out of the system after 480 minutes of inactivity. You must log out of AUR during your lunch period to prevent the system from logging you off during the day. The 480 minutes begins when you log into the year menu.

  14. To logoff the AUR system, click on "Exit" from the AUR Year Menu. This takes you out of AUR and automatically closes the "Automated Underreporter Microsoft Internet Explorer" window.

4.19.7.2.1  (09-01-2010)
Printkey 2000

  1. The Print Screen Setting control allows you to change your screen prints based on your chosen color scheme. Each color scheme affects your prints and settings differently. All color schemes do not print the same in each setting. To configure Printkey 2000 take the following actions:

    1. Select "Start" at the bottom of your screen.

    2. Select "Programs" .

    3. Select "Printkey 2000" .

    4. Select "Printkey 2000" again (there is a hand that appears at the bottom right corner next to the clock).

    5. Double click the hand icon to display the "Printkey 2000" screen.

    6. Locate the clock icon on the printkey screen and verify that it is in the "Off" position. (If "On" , select "Off" ).

    7. Select "Picture option" tab (Dialog box appears with Color Depth located at the bottom).

    8. Select the "down arrow" key.

    9. Select "Black and White" .

    10. Select "Printer Options" tab.

    11. Select "Landscape Mode" .

    12. In the "Footers" section, select "Date & Time" , "12 Cpi " .

      Note:

      These settings label your prints to help with identification.

    13. Select "Options" from the top menu bar, to reveal a pull down menu.

    14. Select "Direct Print" (No Dialog), "Close after Printing" , "Define Footer Text" leaving a check next to these items prevents this application window from appearing every time you want to make a print.

  2. To print a specific window or screen, press the <Print Screen> key.

4.19.7.2.1.1  (08-12-2011)
Setting Hot Keys - Printkey 2000

  1. Hot keys can be set to capture screen shots to be copied/pasted into another document.

  2. To set Hot keys take the following actions:

    1. Pull up and open PrintKey 2000.

    2. Select Options.

    3. Select Define Hotkeys.

    4. Set the Hotkey for Copy Active Window to Clipboard for a full screen shot.

    5. Set the Hotkey for Copy Rectangular Area to Clipboard to select and copy a partial screen.

      Note:

      The same function key can be used for both if a Key modifier is used.

4.19.7.2.2  (08-12-2011)
SnagIt

  1. The SnagIt Setting control allows you capture screen prints. To configure SnagIt take the following actions:

    1. Select "Start" at the bottom of your screen.

    2. Select "Programs" .

    3. Select the "SnagIt9" folder.

    4. Select "SnagIt9" .

  2. SnagIt contains two types of capture profiles, Basic Capture profile and Other Capture profile.

  3. Basic Capture profile allows you to capture the following:

    1. A specific region.

    2. The full screen.

    3. An entire window.

    4. A web page - this allows you to scroll to capture the entire page.

  4. The Other capture profile allows you to capture the following:

    1. A menu.

    2. Specific text from a window.

    3. Record a screen video.

    4. Images from a web page.

    5. Web page (keeps the links active).

    6. A specific object.

  5. To open SnagIt Editor:

    1. Select the type of capture you would like to do. For most, the region works best.

    2. Click on the big red button on the bottom right of the screen.

  6. In SnagIt Editor you can access the DRAW page. Here you can add text, callout shapes to make comments, add arrows to point to something, add a stamp, highlight something, add shapes and erase portions that you do not need.

  7. You can use the IMAGE page to crop, cut out portion, trim the object, rotate, change the way the image looks, add borders, effects and different edges. You can add a blur affect, a watermark, color effects, filters and spotlight a certain portions of the image. There are also options to add HOTSPOTS and TAGS.

  8. By accessing the VIEW screen, you can access the LEARNING CENTER. This is a link to the website where you can view tutorials that can help you if you are having problems with SnagIt.

  9. To set up SnagIt to open when you log on to the computer and to change the default print settings take the following actions:

    1. Select Tools.

    2. Select Program Preferences.

    3. Select the First tab "Hotkeys" . On the Global Capture Hotkey, put a check mark in the ALT box.

    4. Select the Program Options tab, make sure there is a check mark in only the following: Run SnagIt when Windows starts, Hide SnagIt before capturing, Use tray icon and close to tray, and Embed images when sending e-mail.

    5. Click Apply and OK.

  10. To set up SnagIt to print correctly with on key option take the following actions:

    1. In the profiles section of the screen, is an icon with paper and a green plus sign, click this to open the Create a Profile Wizard.

    2. Select Image and Next.

    3. On the right side of the Input option is a small down arrow, click. Choose the Window option. Then select Next>.

    4. Click small down arrow to choose an output option.

    5. Select printer.

    6. Select the down arrow again and deselect the “preview in Editor” option.

    7. Click on properties on this same screen.

    8. Select “use these settings”. Default Windows printer shows.

    9. Below click on page setup.

    10. On the layout tab select the center blue circle in the image position.

    11. On the paper tab select Landscape for the orientation.

    12. Click OK.

    13. Click again to close this screen.

    14. Click Next>.

    15. Skip steps 4 and 5 as they are not needed.

    16. In the Name box type your name.

    17. Select “print screen” for the Hotkey.

    18. Click Finish.

  11. You can now close the SnagIt program. It is in the system tray on the bottom right of your screen. When you click the Print Screen a red box around your screen with a hand icon displays. SnagIt has captured your screen. To print press enter. It sends it to your printer. If you decide that you do not want to print, right click your mouse and it does not print the screen.

4.19.7.3  (11-12-2010)
Using Menus

  1. Menus give you a list of options from which you may select screens, windows, and commands. After you have selected the AUR tax year you want to access you are taken to a main menu. The main menu that displays, when you log on the AUR system, depends on your user profile.

  2. The Tax Examiner Main Menu displays as shown below:

    Security Analysis reView Window Exit

    Label Description
    Security Allows the user to view current access.
    Analysis Displays the Case Analysis Screen. From this screen, additional screens/windows may be selected for analyzing AUR cases.
    reView Allows the user access to the system for the purpose of quality review or viewing a case that is not assigned to you, viewing the history of a case or accessing archived information once a tax year is no longer active.
    Window Displays which window the user is currently accessing.
    Exit Allows the user to log off the AUR system.

  3. The location of the cursor or the highlighted options determines which menu option is selected. Menu options are selected by using the mouse or keyboard.

  4. To select an option from the Case Analysis Menu using the mouse, take the following actions:

    1. Place the cursor on the menu option you want to select.

    2. Click the left mouse button.

  5. Most menu options contain additional options on a drop down menu. The drop down menu displays when a menu option is highlighted.

  6. To make a selection from the drop down menu using the mouse, take the following actions:

    1. Place the cursor on the drop down menu item you want to select.

    2. Click the left mouse button.

  7. There are additional menu options available when an arrow follows a drop down menu option. This type of menu is a pull-right menu. The pull-right menu displays when a drop down menu option with an arrow is highlighted.

  8. To make a selection from the pull-right menu using the mouse, take the following actions:

    1. Place the cursor on the menu option you want to select.

    2. Click the left mouse button to display the drop down menu options.

    3. Place the cursor on the drop down menu option followed by an arrow.

    4. Click the left mouse button. The pull-right menu displays.

    5. Place the cursor on the pull-right menu item you want to select.

    6. Click the left mouse button.

  9. When using the keyboard to select menu options, you may press <Alt> and the underlined letter of the menu option. When the pull-down menu displays, only press the underlined letter of the menu option you are selecting on your keyboard. This also applies to any pull right menus. There is no need to press and hold the <ALT> key again. You may also use the down arrow key to select the drop down menu. When the drop down menu displays, use the arrow keys to navigate up and down the menu. Most menu options also contain an underlined letter. To make a selection from the drop down menu, press the underlined letter on your keyboard. Using this method is a good tool to help familiarize you with the menu options.

  10. To select the Analysis menu, press <Alt> and A. The Case Analysis screen displays.

  11. To make a selection from the drop down menu using the keyboard, take the following actions:

    1. Press <Alt> and the underlined case analysis menu letter.

    2. Press the left and right arrow keys to move across the case analysis menu until the desired selection is located.

    3. Press the underlined letter of the drop down menu.

  12. To make a selection from the pull-right menu using the keyboard, take the following actions:

    1. Press <Alt> and the underlined letter to select a drop down menu.

    2. Press the up and down arrow keys until the option with a pull-right menu is highlighted.

    3. Press the right arrow key to move across to the pull-right menu and the up and down arrow keys to the desired menu option.

    4. Press the underlined letter of the pull-right menu or press <Alt> and the underlined case analysis menu letter to select a drop down menu.

    5. Press the underlined drop down menu letter to select the pull-right menu.

    6. Press the underlined pull-right menu letter.

  13. When a menu option is selected in error or when you want to dismiss a menu displayed using the mouse, take the following actions:

    1. Place the cursor on another menu option or in a blank area.

    2. Click the left mouse button.

  14. To dismiss the menu(s) using the keyboard, press <F8>.

4.19.7.4  (11-12-2010)
Components of a Screen/Window

  1. A screen displays over the entire visual area where a window displays on top of an already displayed screen when selecting an option from a menu. There are several different areas of a screen/window.

    1. The Title Bar gives the title of the screen or window.

    2. The Menu Bar provides drop down menus from which you can select an additional screen(s)/window(s).

    3. The Message Area displays in the center of the screen to alert you to certain situations. Click on "OK" or place the arrow within the window and press <Enter> to acknowledge the message before you continue.

    4. The Hint Text displays, at the bottom of the screen, for most fields within a screen or window. It describes the field entry to be verified or input.

  2. The following windows may display when you leave a particular screen/window.

    1. The Warning window provides information that you must acknowledge before you continue.

    2. The Alert window alerts you to certain situations you must acknowledge and make the necessary corrections before you continue.

  3. The cursor location determines which screen/window is active. The title bar and outside lines of the screen/window are highlighted when the cursor is positioned within the active screen/window. Move the mouse until the cursor is positioned within the screen/window to be used after selecting a menu option.

  4. Some of the windows contain more items than displays on the window at one time. View this information by using the Scroll Bar located on the right side of the window. Click on the arrows located on the top and bottom of the bar to scroll through the remaining information.

  5. There are several windows that require a computation or information to be entered or verified in order for a secondary window to appear. Once the initial window is completed press the <F12> function key to bring up the next window (commit and exit the window).

  6. Save or commit your changes by pressing <F4>. This key is specifically programmed for saving changes. The system may prompt you to save or commit the changes when you leave a particular screen/window. Click on the appropriate box when the prompt message displays. " NOTE: ALL RECORDS HAVE BEEN COMMITTED TO THE DATABASE " displays as a Hint Text.

  7. Exit a screen/window by selecting Exit from the menu or by pressing <F8>.

  8. While working in the AUR application, you may need to perform additional research in the other tax years, as well as other applications, such as the Integrated Data Retrieval System (IDRS). You may do so by "minimizing" the current screen to access another. To do so, click on the "_" button in the top right hand corner. To restore the window, click on the AUR application box on the bottom of the screen.

    Note:

    IDRS is a separate application and requires management approval for access.

4.19.7.5  (11-12-2010)
Error Messages

  1. Serious error messages may display as you work through the screen(s)/ window(s) of the AUR system. Most error messages are self-explanatory and direct you to the problem or action necessary. However, some of the error messages are numbers and give no explanation.

  2. The following table lists the most common numbered error messages, a description of the error, and the action to take when one of these error codes displays. If a number displays that is not shown in the table, contact your manager. This list is not all-inclusive.

    Number Description Action
    40405 The system is unable to insert a record created or modified because an invalid entry(ies) has been entered in a field. (For example, the letter "O" was entered instead of the number "0" , or a record already exists containing the information being created or modified.) Correct the invalid field. If you are unable to find or correct the field, exit the Create IR or Modify IR window and recreate or remodify the information return. If you receive the same error message, contact your manager.
    40654 The record or data of a case has been changed by one user while the case is being viewed/worked on by another user. Exit the case and attempt to access the case at a later time.
    40735 This numbered error message has a multitude of reasons for displaying including database and/or system problems. Exit the case and attempt to access the case at a later time.
    40815 The values set on the system do not match. An action has been done out of order or a value has been added without being set within the system. A new form cannot be sent out. Try reworking the case first. If this does not work, contact your manager to determine the next action.

4.19.7.6  (09-01-2010)
Analysis Menu

  1. The Case Analysis menu displays at the top of the screen when Analysis is selected from the main menu. Screens/windows selected from the Case Analysis Menu provide information, request information, or perform certain functions necessary to analyze an AUR case. These screens/windows are accessed from drop down and pull-right menu options as described in IRM 4.19.7.3, Using Menus.

  2. Only the menu options available for a particular screen/window are accessible. The path you have taken, the information return you are reviewing, and the screen or window you are using are the deciding factors for the menu options available.

  3. Initially only the cOntrol, eMployee, Window, and Exit options are accessible until a Social Security number (SSN) of an assigned case is entered.

4.19.7.6.1  (09-01-2007)
Ca Tools Menu

  1. The Ca tools menu allows you to select screens/windows to review or take required actions on an information return(s). The following table describes the Ca tools menu options:

    Menu Items Action
    ir Note Allows the user to record or view a comment concerning action taken on a specific information return.
    Payer agent Displays payer agent information.
    inFo return Displays the complete information return.
    Create ir Allows the user to create an information return for which the system has no corresponding information return.
    Modify ir Allows the user to modify an information return to match the information supplied by the taxpayer.
    Income cmpr Displays the types of income that are discrepant along with a comparison of the IRP and return amounts. The Offset Codes window can be viewed from the Income Comparison window.
    Search Allows the user to search multiple information returns by payer name, EIN, money amount, document type, income type, group number, payee, send indicator, account number, source code, payer agent, sales date, and description.
    scroll iR Allows the user to scroll through complete information returns.

4.19.7.6.2  (08-12-2011)
Group Menu

  1. The Group menu allows the user to group information returns, change the status code of a group, add or delete information returns from a group, and ungroup a previously created group. This can be done by income type, payer EIN, payee TIN, by income code or sales date. The following table describes the Group menu options:

    Menu Item Action
    Create Allows the user to creates groups of information returns by income type, payer EIN, payee TIN, or income code, or sales date.
    Status code Allows the user to enter or change the status code of an existing group.
    Add Allows the user to add information returns to an existing group.
    Delete Allows the user to delete information returns from an existing group.
    Ungroup Allows the user to remove all information returns from a specific group.

4.19.7.6.3  (08-12-2011)
Ref Tools Menu

  1. The reF tools menu allows the user access to screens/windows that perform special functions. The following table describes the reF tools menu options:

    Menu Item Action
    case Note Allows the user to record or view a comment concerning action taken on the case.
    nOtice para Allows the user to view and select pre-composed paragraphs or create paragraphs for the CP 2000 or CP 2501 notice.
    Tax account Displays complete information about the taxpayer's account. Additional returns may be ordered from this screen.
    Research Allows the user to order MFTRA transcripts or additional returns.
    Message Displays any system messages for the current case.
    Letter Displays the Select Correspondex Letter window. The user can view and select letters and paragraphs to be sent to the taxpayer, payer, or third party from this window.
    Assessment Allows the user to make an adjustment to the taxpayer's account.
    Update address Allows the user to update the address(es) of the taxpayer, payer(s), and/or third party(ies).
    pc looKup Displays process code(s) that can follow the current process code(s) assigned to the case.
    tp Info Contains primary and secondary taxpayer address, filing status, exemptions, age, date of birth (DOB), over 65 or blind, bankruptcy indictor, POA information, temporary address, telephone, and third party authorization information (TIA). Allows the user access to change address, third party authorization information, and add case note information.
    idt Entity Displays Transaction Code (TC) information relating to identity theft. The following fields displays: Transaction Code DLN, SSN, List of discrepancies, any previous TC, transaction date, Action Code (AC) secondary date, miscellaneous, and type.

4.19.7.6.4  (09-01-2007)
Ca Tax Comp Menu

  1. The caTax comp menu allows you to select screens/window(s) needed to compute and/or recompute the tax, deductions, credits, other taxes, etc. Only the available items display. The following table describes the caTax comp menu options:

    Menu Item Action
    Return value Allows the user to Verify/input amounts from the tax return, recomputes Schedule A, credits, other taxes, earned income credit, and estimated tax penalty, and calculates the correct tax increase or decrease.
    Se tax Allows the user to calculate the correct amount of self-employment tax for the primary and/or secondary taxpayer(s).
    Ira Allows the user to calculate the correct Individual Retirement Arrangement (IRA) deduction for the primary and/or secondary taxpayer(s).
    Withholding Allows the user to determine if the withholding (W/H) is underclaimed or overclaimed.
    Excess sst/rrt Allows the user to determine if excess social security tax or railroad retirement tax has been underclaimed or overclaimed for the primary and/or secondary taxpayer(s).
    siTr Allows the user to determine the taxable amount of state income tax refund (SITR).
    ssa/rrB Allows the user to calculate the correct amount of social security/railroad retirement benefits.
    sst On tips Allows the user to determine the social security tip tax for the primary and/or secondary taxpayer(s).
    Lump sum avg Allows the user to compute and/or recomputes the lump sum tax for the primary and/or secondary taxpayer(s).
    sep Keogh Allows the user to calculate the correct SEP/Keogh deduction for the primary and/or secondary taxpayer(s).
    dependent Care Allows the user to compute the taxable amount of employer-provided dependent care benefits (DCB).
    epAb Allows the user to compute the taxable amount of employer-provided adoption benefits (EPAB).
    sav bond eXcl Allows the user to compute the excludable savings bond interest from Form 8815, Exclusion of Interest From Series EE U.S. Savings Bonds Issued After 1989.
    Fica tax Allows the user to compute the employee's share of Federal Insurance Contribution Act (FICA) tax when the taxpayer is actually an employee, not subject to self-employment tax.
    schedule D loss Allows the user to compute the Schedule D loss when the loss is limited.
    Misc adj/c exp The Misc Adj portion of the window allows the user to enter changes to the Adjusted Gross Income (AGI) that cannot be made using specific screens or windows. The C Expense portion of the window is used to adjust Schedule C expenses taken against statutory wages.
    Neg/rc status Allows the user to determine when the negligence/reasonable cause penalty applies on information returns. Requires input only when the taxpayer has provided reasonable cause.
    aGi Allows the user to compute the adjusted gross income for worksheet windows. Automatically displays only once for each case, as necessary. Included in this window are the Excluded Adoption Benefits field for Form 8839 and the Foreign Earned Income/Housing field for Form 2555, Form 2555 EZ and Form 4563, and Tuition and Fees Deduction.
    stuDent loan int Allows the user to compute the allowable student loan interest deduction (SLID) based on the taxpayer’s AGI and filing status.
    Tuition/FeeZ Allows the user to compute appropriate Tuition and Fees adjustment.
    dpad Allows the user to compute allowable Domestic Production Activities Deduction (DPAD) when AGI has been changed.

4.19.7.6.5  (09-01-2010)
Summary Menu

  1. The Summary option displays a notice summary of the case action including per return and IRP amounts for credits, taxes, payments and penalties in addition to the information returns and paragraphs selected for print on the notice to be sent to the taxpayer.

4.19.7.6.6  (08-12-2011)
Process Code Menu

  1. The Process cd menu allows the user to input the process code or internal process code, Recon Code and ID Theft Indicator (if applicable) for the case. A window showing valid codes for the case displays if an invalid or inconsistent code is used.

4.19.7.6.7  (08-12-2011)
Control Menu

  1. The cOntrol menu allows the user to access windows used for case or work unit control. The following table describes the Control menu options:

    Menu Item Action
    Case Displays options for the user to review the case history, assign and release a case, transfer a case, accept a case that has been transferred, request a case, cases assigned, stop a notice from being issued, enter a received date, or review telephone case callout.
    Work unit Displays options for the user to assign, release, transfer, accept the transfer of a work unit, or cases assigned.
    currEnt access Displays a message showing the option being used (e.g., Review, View Case), whether you are in the training database or production database, and the hardware and tax year being accessed.

    Note:

    The message displays as hint text.

4.19.7.6.8  (08-12-2011)
Print Menu

  1. The pRint menu allows the user to print information from the case to be associated with the return or included with information sent to the taxpayer. The steps to print depend on which menu option is selected.

  2. The following table describes the Print menu options:

    Menu Item Description
    Tax account Allows the user to print the tax account.
    inFo returns Allows the user to print all information returns.
    Ind info return Allows the user to print an individual information return.
    case Note Allows the user to print any case notes.
    caSe history Allows the user to print case history.
    Response letter Allows the user to print a letter.
    Cp2000 notice Allows the user to print the CP 2000.
    cp2000 respOnse Allows the user to print the CP 2000 response.
    cP2501 notice Allows the user to print the CP 2501.
    Letter history Allows the user to print the letter history.
    return charGeout Allows the user to print Form 4251, Return Chargeout.

  3. To print tax account, all information returns(IRs), individual IRs, case notes, or case history take the following actions:

    1. Select pRint from the case analysis menu.

    2. Select one of the five options listed above from the drop down menu. A view/print window appears.

      Note:

      If printing the individual IR, the cursor must be on specific information return.

    3. Enter "V" to view, "P" to print or "B" for both.

    4. Retrieve the print from the printer.

  4. To print a CP 2000 notice, CP 2000 response, or CP 2501 notice take the following actions:

    1. Research Case history to get the notice date to be printed.

    2. Select pRint from the case analysis menu.

    3. Select one of the three options listed above from the drop down menu. A notice date window appears.

    4. Enter the notice date of notice you want to print in MM/DD/YYYY format or "ALL" . A view/print window appears.

    5. Enter "V" to view, "P" to print or "B" for both.

    6. Retrieve the print from the printer.

  5. To print Response letter take the following actions:

    1. Select pRint from the case analysis menu.

    2. Select Response letter from the drop down menu. A create correspondex letter window displays. If a letter has been issued a "Y" appears in the box to the left of the letter type.

    3. Click on the box for the desired letter.

    4. Click on Print.

    5. Retrieve the print from the printer.

  6. To print a letter from the letter history take the following actions:

    1. Select pRint from the case analysis menu.

    2. Select Letter history from the drop down menu. A letter selection window displays. A list of letters and the SCRS date (notice date) appears.

    3. Click on the SCRS DUE DATE of the desired letter. A file download window appears.

    4. Click on Open. A Select Printer window appears.

    5. Verify the printer number and click on OK.

    6. Retrieve the print from the printer.

  7. To print a return chargeout take the following actions:

    1. Select pRint from the case analysis menu.

    2. Select return charGeout from the drop down menu. The chargeout automatically displays in a Microsoft window.

    3. Select File from the Microsoft menu. A drop down menu displays.

    4. Select Print from the drop down menu.

    5. Retrieve the print from the printer.

4.19.7.6.9  (09-01-2010)
Window Menu

  1. The Window menu option allows you to see which window you are accessing at any time and select a different one if desired.

4.19.7.6.10  (09-01-2007)
Exit Menu

  1. The Exit menu allows you to exit the case and return to the main menu.

4.19.7.7  (09-01-2010)
Assigning Work

  1. Cases on the AUR system are maintained on a large data base. The cases are downloaded to a work unit(s) within a batch(es). To begin working cases on the AUR system, assign a work unit(s) or an individual case(s) to your user identification number (UID).

4.19.7.7.1  (08-12-2011)
Assigning a Work Unit

  1. Before analyzing cases within a specific work unit, the work unit must be assigned to a User identification number (UID).

  2. To assign a Work Unit take the following actions:

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

    2. Select Control from the Analysis screen.

    3. Select Work unit from the drop down menu.

    4. Select Assign from the pull-right menu. The Assign Work Unit window displays, with the cursor in the BATCH field.

    5. Enter the five-digit batch number. The cursor moves to the WORK UNIT field.

    6. Enter the two-digit work unit number. The cursor moves to the ACCEPT field.

    7. Enter "Y" to accept the work unit. The SSNs of the work unit displays in the SSN fields.

    8. Verify that these SSNs are part of the work unit.

      Note:

      It is not necessary to verify SSNs on virtual batches.

    9. <F4> to commit. A message displays indicating the records have been committed.

    10. <F8> to exit.

4.19.7.7.2  (09-01-2010)
Verifying SSNs

  1. The batch number and the work unit number is verified by the system. The SSNs for the work unit display in the window. Compare the SSN displayed with the first SSN on the charge-out sheet, return, or work unit listing.

    Note:

    A message displays when any case in the work unit has been requested by another user and is not updated to your UID.

  2. Verify the SSNs by scrolling through the SSNs take the following actions:

    1. Place cursor in the field to the left of the SSN field.

    2. Click the mouse, and the first SSN becomes highlighted.

    3. Press the up and down arrow keys to scroll through the SSNs.

      Note:

      It is not necessary to verify Virtual (V) cases.

    4. After verifying the displayed SSNs are included in your work unit, enter "Y" to accept the work unit.

    5. Press <F4> to commit. The information on the Assign Work Unit window disappears. The following message displays: NOTE: ALL RECORDS HAVE BEEN COMMITTED TO THE DATABASE.

    6. Exit the Assign Work Unit window.

  3. You may begin analyzing the cases after the work unit has been assigned to you. Refer to IRM 4.19.3, IMF Automated Underreporter (AUR), and the Analysis Menu section of this IRM.

4.19.7.8  (11-12-2010)
Case Analysis Overview

  1. The Case Analysis screen is used to compare the information returns (IRs), provided by payers, to the taxpayer’s tax return. The top line of the Case Analysis screen includes the originating AUR site, the current batch number, the batch status and the current process code. The entity portion of the Case Analysis screen includes a summary of case information e.g. category, subcategory, primary and secondary taxpayer's name, age, etc.

  2. Take the following actions to begin the case analysis process:

    1. Enter the primary SSN of the first case in the work unit in the PRIMARY SSN field on the Case Analysis screen.

    2. Press <Enter>. The case data displays.

      Note:

      When the system does not accept an SSN, try inputting it one more time. If the system still does not accept it, try another SSN because the system locks when one SSN has been input and rejected three consecutive times.

      Caution:

      Verify the SSN belongs to your work unit, when the system does not accept an SSN.

    3. Compare the taxpayer entity information to the tax return or TRDB screen and ensure that all elements match.

      Note:

      If the name on the tax return is different than the name on the screen it may be an indication that the wrong return was pulled. Refer to IRM 4.19.3, IMF Automated Underreporter (AUR) and the Wrong Pull section of this IRM.

    4. Compare payer information returns to taxpayer’s paper return/TRDB screen.

    5. Mark information returns as reported, underreported, nontaxable/not applicable, or deleted in the IR CD field.

    6. Determine if selected information returns should be included on the notice being sent to the taxpayer by clicking in the "SEND" field.

  3. The following "tips" can be useful when working cases.

    1. To return the cursor to the first IR, press <Ctrl> <=>.

    2. To move the cursor to the previous field, press <Shift> <Tab> or <Shift> <Enter>.

    3. To exit a window/screen instead of clicking on <Exit>, press <F8>.

    4. Check the Hint Text line while in Case Analysis for helpful information pertaining to the IRs.

      Note:

      The Hint Text is activated depending on the location of the cursor. It appears and disappears as the cursor is moved between the Case Analysis and Tax Return Data Base (TRDB) screens.

    5. To list individual cases assigned to you, press <F6>.

4.19.7.8.1  (08-12-2011)
Income Comparison Screen

  1. The Income Comparison screen can be viewed in the Case Analysis screen and is used:

    • for additional information and/or research

    • to view the complete return and IRP amounts

    • to determine the discrepant income type

  2. To display the Income Comparison screen:

    1. Select Ca tools from the Analysis screen.

    2. Select Income cmpr from the drop down menu.

    Note:

    An asterisk identifies the discrepant income type(s).

  3. The OFFSETS field displays codes describing how matched return and IRP amounts were offset for identification of potential discrepancies. Clicking in the "OFFSETS" field allows the user to view the offset codes and meanings. Below is a list of the different codes and their meanings.

    Value Meaning
    1 Within ≡ ≡ ≡
    2 U/R amount with matching O/R amount within ≡ ≡
    3 O/R Security with U/R Form 1099B amount(s)
    4 O/D EWPEN / or INT
    5 O/R Wages / U/R Statutory Wages / U/R EPAB
    6 O/R Gross Receipts / U/R Statutory Wages
    7 U/R Wages / O/R Statutory Wages with Schedule C/C-EZ
    8 O/R Dividends / UR Capital Gains
    9 O/R Interest / U/R Dividends
    10 U/D EWPEN / U/R Interest
    11 U/R Pensions / IRA Rollover / IRP
    12 O/R Wages / U/R Gross or Taxable Pensions
    13 O/R Wages / O/R W/H & Excess FICA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    14 O/R Unemployment / O/R W/H ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    15 O/R Misc Income / U/R Gross or Taxable Pensions
    16 O/R Gross Receipts / U/R Rents/Royalties
    17 O/R Misc Income / U/R Patronage / U/R AGRI/Dividends no Schedule F within ≡ ≡
    18 Sch C Other Income within ≡ ≡ / U/R Patronage Dividends/ U/R AGRI
    19 Sch E Farm within ≡ ≡ ≡ ≡ / U/R Pat, AGRI, Crop, CCC
    20 O/R Wages / U/R Misc Income
    21 O/R Wages / O/R Stat Wages / U/R Gross Receipts
    22 O/R Misc Income / U/R Gross Receipts
    23 O/R Misc Income / U/R Wages w/ 51% A Tips
    24 U/R Cap Gain / Sch D Net LT Gain / Loss AMT >$0
    25 Alimony / U/R SITR within ≡ ≡
    26 U/R SSA/RRB / O/R Misc Income within ≡
    27 1040EZ / AGI within ≡ ≡ IRP
    28 O/R Taxable Pensions / U/R Wages within ≡ ≡ ≡ ≡
    29 O/R Misc Income / U/R Rents/Royal within ≡ ≡ ≡ ≡
    30 O/R Income 1040/1040A/U/R income within ≡ ≡ ≡ ≡
    31 O/R Pension prior year RTF Section 49 or 50 w/amount claimed
    32 U/R NEC / U/R AGRI/U/R PAT Divs/U/R Crop/GRS Rec

4.19.7.8.2  (11-12-2010)
Messages Window

  1. When a condition is present that may require research, referral, or further evaluation, e.g. the taxpayer resides in a declared disaster area, the taxpayer is deceased, payer agent on file, etc. You may also view the window from the Tax Account, Return Value, or Income Comparison screens.

    Note:

    Tax Examiners can access the Tax Account screen or the Income Comparison screen from the Message Window by utilizing the Ca tools and reF tools on the Menu Bar.

  2. The window can also be viewed by taking the following actions:

    1. Select reF tools from the Analysis screen.

    2. Select Message from the drop down menu.

    Note:

    These can be accessed from the Tax Account, Return Value or Income Comparison screen.

    Note:

    Press <Enter> to acknowledge message windows, instead of clicking <Exit>.

  3. When there is no information return for the discrepant item, the following message displays: Discrepancy exits where there are no IRs to mark. See Income Comparison Screen. Exit the Messages window, and view the Income Comparison screen.

4.19.7.8.3  (09-01-2012)
Tax Return Database (TRDB)

  1. Cases accessed through the Case Analysis menu that have available electronically filed return information displays an ELECTRONICALLY FILED RETURN INFORMATION or TRDB window. The TRDB window automatically moves from screen to screen as the Case Analysis process is completed.

  2. The TRDB window includes a minimize/maximize feature. The TRDB information can be minimized by clicking on the "_" in the upper right corner of the window. To maximize or restore the TRDB information simply click on the "TRDB" tab at the bottom of the screen. This same minimize/maximize feature can also be performed by using the keyboard. By simultaneously pressing the <ALT> and <Down> arrow key, TRDB minimizes. By pressing the <ALT> and <Up> arrow key it is restored.

  3. The TRDB window groups the tax return information into various categories. These categories appear as tabs across the top of the window and include:

    TAB TAX RETURN INFORMATION
    ENTITY Contains the name, address, filing status and exemption information from the return. The taxpayer(s) name(s) and address display exactly as on the return. A blank TRDB field indicates a blank line on the tax return.
    INCOME Includes reported wages, interest, dividends, IRA distributions, etc.
    ADJUST Contains adjusted gross income (AGI) including the various deductions (e.g. IRA deduction, deductible part of self-employment tax, etc.).
    TAX Lists the tax and credits claimed on the return (e.g. standard or itemized deductions, exemption amounts, taxable income, etc.).
    CREDIT Includes tax and credits (e.g. non-refundable credits, child tax credit, etc.).
    OTHER Contains other taxes including tax on IRAs, self-employment tax, total tax, etc.
    PAYMTS Includes federal income tax withheld, estimated tax payments, refundable credits, etc.
    REF BAL Contains Refund and Balance Due information from the return any applicable penalty information, etc.
    INDEX Contains a listing of all schedules and/or forms filed electronically with the return. From the Index tab, access this information by clicking on the name of the schedule or form.
    DOTTED Contains a listing of any dotted line literals and the corresponding line number displays only for returns filed using Modernized E-file.

  4. Initially the Entity tab displays. Navigate from category to category by clicking on the desired tab or by pressing the <Page Up> or <F12> keys to move forward and the <Page Down> key to return to the previous tab(s).

  5. A box appears to the right for any line entry that has additional information regarding the entry on the return, or a form or schedule that was used to calculate the amount reported on the tax return.

    Example:

    On the INCOME tab next to wages a box appears with the number 2 and W-2 is shown in the right margin. This indicates that two W-2s were provided. To access the information referred to in the box click on the box or press <F11>. The first available form appears. To view the next one use the <Down> arrow key. Use the<Up> arrow key to return to the previous form.

4.19.7.8.3.1  (11-12-2010)
Special TRDB Features

  1. Throughout the TRDB tabs, scroll bars appear when the complete information available cannot be displayed on a single screen. When this occurs click on the "scroll" area. One exception is the Income window, which you can use <shift down> or <shift up> arrows to navigate the screen.

  2. The Schedule B and D windows also include a special feature. They contain check boxes next to the amounts for each payer and amount shown. These check boxes can be used as an analyzation tool to mark which items have been matched to the information returns (IRs). A checkmark can be added by clicking in the box next to the applicable payer/amount and removed by clicking in the same box again. Depress the "Print" button to generate a hardcopy of these windows if needed (operational for Schedule B and D only).

    Caution:

    These checkmarks are tools only and do not carryover to the Case Analysis screen.

  3. In the Entity screen, a button labeled "Taxpayer Note" is present. If the button displays "YES" any additional information submitted by the taxpayer with the return may be viewed by clicking the button. Otherwise if no note is present the word "NO" appears.

  4. On the Income tab the Other Income line displays an Explanation box with the word "YES" if additional information that pertains to those line items is available for viewing.

  5. On the Tax tab there is a box that indicates if a Schedule A is present. By clicking in the box you are taken to the Schedule A. The Other Miscellaneous Deduction line displays an Explanation box with the word "YES" if additional information that pertains to that line item is available for viewing.

4.19.7.8.3.2  (08-12-2011)
TRDB Navigational Tips

  1. Scroll Bars are present in various TRDB screens and may be located on either the left or right sides. These are used to view all available information for a particular area.

  2. Boxes appear next to fields where additional information may be available. To access additional information click on the box.

  3. When moving back and forth between AUR and the TRDB screens, click on the inactive screen to return to it. The active screen appears highlighted.

  4. Some of the same function keys utilized in TRDB and Case Analysis may cause the system to perform differently depending which window is active.

  5. Use the <Enter> key to move from line to line within a TRDB tab.

4.19.7.8.4  (08-12-2011)
Viewing Form 1040EZ Returns

  1. The Return Transaction File (RTF) data for Form 1040EZ cases is displayed in the lower portion of the Case Analysis and Return Value screens. If the taxpayer has filed an amended return, the new AGI and TXI displays instead of the original.

  2. The Return Transaction File (RTF) data for Form 1040EZ cases can be viewed from the Summary Screen if "1040EZ" appears in the Form field between Proposed Changes to Schedule A Itemized Deductions and Proposed Changes to Tax Computation. To view the information click on "1040EZ" , the RTF data displays.

4.19.7.8.5  (11-12-2010)
Tax Account Screen

  1. The Tax Account screen is used to:

    1. Review the current entity and the complete tax account information.

    2. Enter a telephone number and/or the contact hours provided by the taxpayer in response to a notice.

    3. View a new transaction code/subsequent adjustment that has been added to the case.

    4. Order a tax return.

    5. Input or view the IRC Section 6501(d), request for prompt assessment, or IRREG Date.

    6. View freeze/math error code(s) and/or adjustment reason codes present on the account.

4.19.7.8.5.1  (08-12-2011)
Tax Account Related Messages

  1. When certain conditions exist on a case the Messages window displays along with an indication to check the tax account screen. Some examples are listed below:

    Note:

    This list is not all-inclusive.

    • New transaction code

    • Freeze code

    • Subsequent return has been filed

    • Taxpayer resides in a declared disaster area

    • Taxpayer is deceased

    • Payer agent on file

    • Identity theft

  2. Exit the Messages window, and view the Tax Account screen for the new transaction code(s) and/or math error codes when present. To access tax account take the following actions:

    1. Minimize the TRDB screen if applicable.

    2. Select reF tools from the Analysis screen.

    3. Select Tax account from the drop down menu.

  3. An asterisk displays in the NEW TRN field of the Tax Account screen when a new transaction code is present or subsequent adjustment has been made. Remove the asterisk taking the following actions:

    1. Click on the Tax Account screen to activate it.

    2. Press the <Up> and <Down> arrow keys to scroll through the NEW TRN field or click on the entry.

    3. Click on the asterisk to remove it. If there is a Transaction Code (TC) 640 posted on the module, a prompt displays asking if the TC 640 amount should be entered in Return Value. Click on "Yes" in this window to have the payment information automatically entered in the "Return Value" screen.

    4. <F8> or click on Exit. The Save Changes window displays.

    5. Click on "Yes" to save the changes.

4.19.7.8.5.2  (08-12-2011)
Subsequent Tax Adjustment - TC 290/291

  1. A message displays when a subsequent tax adjustment has posted to the taxpayer's account.

  2. Exit the Messages window and view the Tax Account screen for the subsequent adjustment.

4.19.7.8.5.2.1  (08-12-2011)
Ordering a Subsequent Adjustment - TC 290/291

  1. To order a document using the TC 290/291 or subsequent tax adjustment transaction code(s) posted on the taxpayer’s account, take the following actions:

    Exception:

    If it is determined the adjustment is a Correspondence Imaging System (CIS) document, view document on Account Management System (AMS), see (2) below for additional information.

    1. Select reF tools from the Analysis screen.

    2. Select Tax account from the drop down menu.

    3. Enter an "X" in the ORD RTN field adjacent to the TC field.

    4. Press <Enter>.

    5. <F8> or click on Exit to exit the Tax Account screen. The Save Changes window displays.

    6. Click on "Yes" to save the changes.

    Note:

    Research ordered from the Tax Account screen can only be deleted on the Research Request window.

    Reminder:

    If the discrepant amount(s) is O/C MID, U/R SET, or 10% IRA tax, you must complete computations in the Return Value option, Tax Computation screen, before ordering the TC 290/291.

  2. When there is a duplicate/amended return on Tax Account (TC 976/977 or TC 971 with Action Code (AC) 010 or 012 through 016 and a posted TC 290/291) an indicator 1 is displayed in the Tax Account screen in the CIS column when a CIS document is available.

  3. If a CIS document is indicated, take the following actions:

    1. Access IDRS.

    2. Access AMS.

    3. Click on "Cases by TIN" in the Case Management section of the AMS screen.

    4. Enter the taxpayer SSN in the "Request by TIN" field and then click on go in the Taxpayer Lookup screen or press enter on the keyboard.

      Note:

      This allows the taxpayer account screen to appear.

    5. Click on the view pages link, in the Alert section.

    6. Select the tax year to review the CIS image list and click on "Open Image" .

      Note:

      The thumbnail view can be used to view each page.

    7. Compare the amended return to the Underreported (U/R) issues to determine if any or all issues are addressed. Continue normal processing.

    8. After processing changes, input the received date located on the amended return.

  4. To exit AMS:

    1. Click on the Exit Account link in the upper right hand corner.

    2. In the Taxpayer Lookup window, click on the Logoff link to exit the system.

4.19.7.8.5.3  (08-12-2011)
Freeze/Math Error Codes

  1. Freeze codes are listed in the FREEZE CDS field of the tax account screen. Math error codes are listed in the MATH ERROR CODE field on the Tax Account screen. A maximum of five (5) math error codes displays in this field.

  2. To view the meaning of the freeze code(s), take the following actions:

    1. Click on the code(s) in the left-hand or right-hand FREEZE CODE field of the tax account screen. A Freeze Codes and Meaning window displays.

    2. To locate the meaning of a code not listed, type the letter of the code in the FIND field.

    3. Press <Enter> or click on "Find" .

      Note:

      All freeze code meanings does not display. Refer to Document 6209 for a complete list of freeze codes and meanings.

    4. To find the meaning of another code, delete or type over the code present and press <Enter> or click on "Find" .

    5. Click "OK" or "Cancel" to exit the window and return to the tax account screen.

    6. Press <F8> to exit the tax account screen and return to the Case Analysis screen.

  3. To view the meaning of a math error code(s), take the following actions:

    1. Click on the codes displayed in the MATH ERROR CODE field of the tax account field. A Math Error Codes and Meaning window displays. The Cursor defaults to the first math error code listed.

    2. Place the cursor in the Find filed and enter a 3-digit math error code.

    3. Press <Enter> or click on "Find" . The meaning of the code displays in the VALUE/MEANING field.

    4. To view another math error code, delete or type over the math error code listed and press <Enter> or click on "Find" .

    5. Click "OK" or "Cancel" to exit the window and return to the tax account screen.

    6. Press <F8> to exit the tax account screen and return to the Case Analysis screen.

4.19.7.8.6  (11-12-2010)
Viewing Payer Agent Information

  1. When an information return has been identified as containing payer agent information that might help resolve the issue, an indicator Y displays in the PA field. Review the payer agent information by taking the following actions:

    1. Place the cursor on the specific information return that displays the payer agent indicator.

    2. Using the left mouse button, click once in the PA field to access the payer agent window. The payer agent information displays.

    3. Press <F8> to exit the payer agent window and return to the case analysis screen.

  2. The Payer Agent window can also be viewed by taking the following actions:

    1. Place the cursor on the specific information return that displays the payer agent indicator.

    2. Select Ca tools from the Analysis screen.

    3. Select Payer agent from the drop down menu. The payer agent information displays.

    4. Press <F8> to exit the payer agent window and return to the case analysis screen.

4.19.7.8.7  (08-12-2011)
Information Returns

  1. Information returns (IRs) can be viewed from the Case Analysis Screen.

  2. To View the first name line - Click on the indicator field to the left of the name.

  3. To View the second name line - Click on the indicator field to the left of the payee name or payer name fields if an asterisk is present.

  4. To View payee SSN or Payer EIN - Click the mouse in the field to the left of the payee or payer name.

  5. To View complete IRs - take the following actions to view all information provided on the IRs:

    1. Click on a specific IR.

    2. Select Ca tools from the Analysis screen.

    3. Select inFo return from the drop down menu. The selected IR displays.

  6. To View multiple IRs - There are two methods of scrolling to view IRs. To view/compare multiple IRs, take the following actions:

    1. Click on the IR you want to compare to another.

    2. Select Ca tools from the Analysis screen.

    3. Select inFo return from the drop down menu. The selected IR displays.

    4. Select Ca tools from the Information return window.

    5. Select scroll iR from the drop down menu. The same IR displays again.

    6. Press the <Up> and <Down> arrow keys to scroll through the prior/subsequent IRs.

    7. Press <F8> to exit the second information return.

    8. Press <F8> again to exit the window and return to the case analysis screen.

  7. You can also view multiple information returns by taking the following actions:

    1. Click on the IR you want to view.

    2. Select Ca tools from the Analysis screen.

    3. Select scroll iR from the drop down menu. The selected IR displays.

    4. Press the <Up> and <Down> arrow keys to scroll through the prior/subsequent IRs.

      Note:

      Using this method displays only one IR at a time.

    5. Press <F8> to exit the window and return to the case analysis screen.

4.19.7.8.7.1  (11-12-2010)
Amended Information Returns

  1. Amended information returns are identified on the Case Analysis screen by "A" , "X" , "R" , or "D" in the AMD IND field. When the system has identified information returns that should be used to replace the original information return, the amended information return has the literal "REPLC" and the literal on the original is "DELET" .

  2. The Case Analysis screen may contain new information returns that are not identified as discrepant. These information returns are added after case creation and listed with the discrepant information returns. The AMD IND field displays an indicator from the following table.

    Indicator Description
    N New
    AN Amended New
    RN Replace New
    DN Duplicate New
    XN Delete New

    Note:

    These information returns must be screened and an applicable status code assigned.

4.19.7.8.7.2  (08-12-2011)
Changing Income Identify Codes

  1. The INC CD field may be changed as required for a specific computation. To change the income identify code, the status code cannot be a "U" . To change the income identify code, take the following actions.

    1. Click on the INC CD field of the selected IR.

    2. Press <F5> to clear the field if an entry is present.

    3. Enter the applicable code or press <F6> for a list of valid codes.

    Note:

    The following message displays if an invalid code is entered for the income type: This is not a valid Income Identify Code. Press <F6> for a list of valid codes.

4.19.7.8.7.3  (08-12-2011)
Entering the IR Status Code

  1. The status code determines if the IR information is used in calculating the proposed tax change.

  2. There are four valid Status codes that a tax examiner can input in the IR CD field. Enter the appropriate status code from the following table.

    Status Code Description
    D Delete
    R Reported
    U Underreported
    N Nontaxable/not applicable

  3. The system assigns status code "X" to certain IRs indicating the income amount was deleted by the system. You can delete the "X" and enter a different code if required. An "X" cannot be re-entered once it has been deleted.

  4. The system assigns status code "J" to certain IRs indicating the income was not identified as discrepant for an Auto Generated Notice. You can delete the "J" and enter a different code if required. A "J" cannot be re-entered once it has been deleted.

4.19.7.8.7.4  (09-01-2010)
Entering the Reported Amount

  1. When it has been determined there is underreported income on an IR a status code "U" is entered.

  2. The Adjusted Gross Income (AGI) window automatically displays when Status Code "U" is entered for STOCK or CG. Once you have input/verified the fields press <F12> to commit and exit the window. The cursor returns back to the IR CD field. Input Status Code "U" , the cursor moves to the REPORTED AMOUNT field.

  3. The appropriate computation window displays when Status Code "U" is entered for W/H, IRA, SSA/RRB, Excess SST, SEP/KEOGH, DCB, SCH D, SLID, EPAB, or SITR income types.

  4. If the conditions in (2) or (3) above do not apply, the cursor moves to the REPORTED AMOUNT field when "U" is entered. Enter the taxpayer’s reported amount (dollars only), if no amount reported enter "0" (zero).

  5. The system determines the underreported amount and adds it to the total underreported amount in the TOTAL AGI CHANGE field. The underreported amount for that information return displays in the Underreported (UR) AMOUNT field.

  6. If the reported amount of a status code "U" IR needs to be changed, click in the REPORTED AMOUNT field and type over the existing numbers. This only works for IRs that are not grouped.

4.19.7.8.7.5  (09-01-2010)
Selecting the Send Indicator

  1. Information return elements (e.g. WAGES, TX/A, STOCK) marked as underreported are automatically selected to print on the notice. The entire information return is NOT sent to the taxpayer. The notice only includes the component(s) of the IR that is identified as underreported or marked with a send indicator.

  2. An "S" , in the SEND field, designates the specific income type(s) included on the IR that is printed on the notice.

    Example:

    If you have a fully reported Pension IR that needs to be sent on the notice because of U/R 10% Premature Distribution Tax, click in the SEND field in order for the Pension IR to appear on the notice.

  3. To add or remove the "S" indicator at any time take the following actions:

    1. Move the cursor to the SEND field of the selected IR.

    2. Click the mouse button. The send indicator is added/removed.

4.19.7.8.7.6  (09-01-2010)
Creating, Deleting, or Modifying Information Returns

  1. If there are information documents attached to the return or reported amounts for which we have no corresponding information returns, an information return must be created to provide the system with a complete record of the income reported by the taxpayer. It may also be necessary to delete, or modify an information return(s).


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