Standard examination procedures apply to all cases and include:

The seven auditing standards outline the criteria determined to produce a quality examination and are guidelines to assist examiners in completion of all cases. The seven auditing standards are used in conjunction with the applicable program procedures for evaluating case quality.

Prior to taking action on a case (initiating, purging, working replies, or closing), examiners must perform IDRS research to check the validity of current AIMS data and to ensure that no activity has been taken on the taxpayer’s account that may affect the case under examination. Examiners should research to verify the accuracy of items on the return when appropriate. All applicable research performed must be documented on Form 4700, Examination Workpapers. The following chart contains guidelines and is not all inclusive. For additional information regarding the command codes listed, examiners should refer to Document 6209, IRS Processing Codes and Information.

Research all related CEAS (Correspondence Examination Automation Support) records including any for prior or subsequent tax years, or cross-reference taxpayers to determine if they contain information relevant to the issues under examination.

For issues that can be potentially claimed in multiple years (e.g., First-time Home Buyer Credit), check related years to ensure the issue was not allowed in a related year, prior to allowing it for the year under examination.

For helpful information regarding downloading, new developments, system updates, read me files, etc., refer to these RGS (Report Generation Software System) website links:

RGS/CEAS is utilized in the examination process to compute proposed tax adjustments, interest, and penalties. It has three permission levels: Manager, Examiner and Clerk. It generates various forms, letters and audit reports for mail out to the taxpayer. It allows examiners and reviewers the ability to document their actions and findings and stores the archived examination results. CEAS notes can be input on individual records, documenting telephone conversations with taxpayers. It creates numerous reports that can be printed to assist in monitoring inventories, from individual to operation levels. The various types of inventory reports include but are not limited to; weekly receipts, closures, case updates, weekly purges, aged inventory, discrepancies between AIMS and RGS/CEAS, etc.

UCP (Unattended Case Processing)/ACE (Automated Correspondence Exam) receive data from the Dependent Database (DDb) and AM424 files to create the RGS/CEAS record in one of the designated RGS/CEAS processing "B" groups. See IRM 4.19.20, Automated Correspondence Exam (ACE) Processing Overview, for additional information. When UCP/ACE creates the RGS record:

A copy of all letters (with the exception of Letter 692 and Letter 555), reports, revised reports, Form 886-A, case history and workpaper documents are saved to the RGS/CEAS electronic case file. Refer to IRM 4.19.13.17, Case File Assembly, for additional information.

Cases established and worked through UCP Processing will have workpapers systemically created and annotated with actions completed. If B0, and the taxpayer does not respond to any correspondence, the RGS/CEAS system will automatically continue to annotate workpapers through the closing process. No manual tax examiner entries are required unless a response is received from the taxpayer. If B1, workpapers are initiated through RGS/CEAS and the tax examiners must continually update all actions taken.

On all cases where tax examiners must make entries, include the following information:

Work paper documentation is extremely important. Ensure all adjustments are fully explained. Include the reasons for any penalties that are assessed and the taxpayer’s explanations. This documentation is very important, especially if interest abatement or burden of proof ever become issues. Work papers should show that examiners:

Document any third party contacts. A record of these contacts will be periodically provided to the taxpayer. Provide this information upon request of the taxpayer.

For cases that are not worked in RGS, keep a copy of previous reports that have been modified — clearly marking old reports with an "X" .

For cases worked in RGS, do not print out old reports. There will be no case folder. Annotate the Case History to indicate that a revised report was sent to the taxpayer. Save any revised reports under "Case File Documents." Rename the revised report using the following format: "Form4549MMDDYYYY" . Use the report revision date as the date of the report.

Consistency in preparing workpapers is critical in the examination process. The use of standard abbreviations and acronyms aid in consistency. Only the abbreviations and acronyms listed below may be used when preparing examination workpapers.

Unless otherwise noted, send an initial contact letter explaining the issue(s) under examination. Take the following steps:

It is imperative the examiner verify if the case was created on RGS (Report Generation Software). If the case is not on RGS, follow the procedures in IRM 4.10.15, Report Generation Software , to create the case. After the case file is prepared, the examiner must annotate the actions taken, in Case History, (e.g., type of letter sent, date of letter, time spent working case, and the examiner's initials).

Suspend action on the case awaiting taxpayer response. The suspense period begins with the date of the initial contact letter. Refer to IRM 4.19.10.1.6.1, Standard Suspense Periods for Correspondence Examination, for the appropriate suspense period for most letters. See IRM 4.19.16.1.4.1, Claims Contact Procedures, for claims case suspense.

Refer to IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File (CAF), for additional information as well as the SERP IRM Supplement, Power of Attorney/Third Party Authorizations Toolkit.

Research the Central Authorization File (CAF) for all cases to determine if there is a valid Power of Attorney (POA) or Tax Information Authorization (TIA) for the tax return under examination.

Under the 2012 revision of Form 2848, taxpayers filing joint returns must complete and submit a separate Form 2848 to have their POAs recorded on the CAF. The following table provides procedures for documenting POAs for taxpayers filing joint returns.

A TIA does not grant a third party appointee the authority to represent a taxpayer before the Service. A POA can have limited powers as well. It is important to review Form 2848, Form 8821, or the coding on the CAF to ensure the third party’s authority is not exceeded. The Third Party Designee (Check Box) authority on Form 1040/Form 1040A/Form 1040EZ, U.S. Individual Income Tax Return, does not apply to Compliance issues, including those under Examination.

Refer to IRM 4.19.19.4.3, Power of Attorney, for information regarding third-party telephone contacts.

When third party contact is applicable, follow the procedures outlined in IRM 4.10.1.6.12, Third Party Contacts — Background. Use Letter 3164 (SC) to notify the taxpayer when initiating a request for contact with a third party.

Perform first read screening on all taxpayer replies received in Examination within 2 work days.

Letter 4476 will generate on all cases when AIMS is updated to a mail status, 54, 55, 57 or 24 (with a CRD ).

All replies should be worked consistently using the following guidelines:

Monitoring procedures are used to ensure a response is initiated to taxpayers within 30 calendar days of receipt of correspondence.

When any correspondence is received, the earliest IRS CRD should be entered on AIMS within five (5) work days from the date it is received in Exam.

Make every effort to ensure all case related correspondence is considered prior to issuing a Statutory Notice of Deficiency to a taxpayer.

The following actions apply when correspondence is received and AIMS Status Code is 24 (Statutory Notice of Deficiency):

Cases in AIMS Status 24 with correspondence received must be worked with priority, above other replies. Use weekly ARP2540 Report to identify these cases.

Taxpayers do not always answer or agree to the initial contact letters, letters with reports of examination and/or statutory notices. If the taxpayer does not answer by telephone or in writing:

IRC Section 6212 provides authority to issue Statutory Notices of Deficiency.

Refer to IRM 4.8.9, Statutory Notices of Deficiency .

Statutory Notices meeting certain criteria (over $100,000, fraud penalty, etc.) must be reviewed by Counsel prior to issuance. More detailed information regarding this review, including a complete list of the criteria, can be found in IRM 4.8.9.9.2.1, Mandatory Area Counsel Review . For more information regarding case reviews prior to preparing the Notice of Deficiency refer to IRM 4.8.9.7, Case Review Prior to Preparing Notices of Deficiency.

Do not include copy of Letter 566-B or Form 886-H, in Statutory Notice issuance.

Taxpayers have a right to receive information concerning any federal taxes assessed against them. The Service is required to exercise due diligence to find and use taxpayer’s last known address. It is important that all Undeliverable Mail is worked as a priority to ensure that the Statutory Notice of Deficiency is mailed to the taxpayer’s current address.

If the taxpayer is deceased without a secondary taxpayer, POA or fiduciary on file, there is no need to re-mail the undeliverable, associate it to the case file. If there is a valid fiduciary or POA on file, re-mail the undeliverable to their address of record.

All undeliverable certified or registered, not re-mailed, must be associated with the case file. Certified letters include the Statutory Notices of Deficiency and Claims disallowance letters 105-C and 106-C.

IDRS research should be done utilizing the CC ENMOD or IMFOLE to see if there is a new address on file. If there is a new address then re-mail the undeliverable notice in a new envelope.

A (USPS) yellow address sticker on original envelope, indicating a new address that is not on IDRS, update the address on IDRS and RGS to reflect the address on the sticker.

If the undeliverable mail was returned because of a typographical error made by the IRS, update all systems and re-issue the Statutory Notice of Deficiency, allowing the full 106 day suspense period.

If the undeliverable letter was returned without an USPS yellow address label indicating a new address, but other information was included on the envelope, notate the information on the envelope by leaving a CEAS Non-Action Note or notation on the Form 4700.

All research and any action(s) taken must be documented by leaving a CEAS Non-Action Note or notation on Form 4700, Examination Workpapers.

For information on processing incoming undeliverable mail refer to IRM 4.19.21.2, Processing Incoming Correspondence.

The following subsections contain procedures on transfers to Area Office Examination and Appeals.

An electronic list of docketed Tax Court cases is posted daily to the Appeals Centralized Database System.

Daily the Kansas City Exam Operation (KCSC) will pull the list and research each docketed Tax Court case. The centralized research eliminates the duplication of researching the same list at all Campuses.

Using a Docket Information Management System (DIMS) Contact Listing the researched list is sent as a secured e-mail to the appropriate Campus Contacts; Primary, Backup, and manager in the other 9 sites.

All Campuses will continue to be responsible for compiling the administrative case files for all cases identified as originating from their Campus/Operation, and forwarding them to the correct Appeals Office.

The Docket Clerks must update CEAS into status (8X) and either Disposal Code 07 or 11 before they ship a case to Appeals. See 4.19.13.15.2, Docketed Case Review, prior to updating the case to Status 8X.

See IRM 4.8.9.25, United States Tax Court Petition Filed, and IRM 4.8.10.15.6, Status 90 Cases, for specific procedures.

Refer to instructions on Form 3198, regarding uses.

When the case is closed by someone other than the tax examiner who worked the case and special processing is required, attach Form 3198 to the outside of the file folder. The only forms not placed under the Form 3198 are:

If a case can be closed using the RGS generated Form 5344, Examination Closing Record, the completion of the Form 3198 will not be required if no additional action is needed by the closing unit.

Follow procedures outlined in Exhibit 4.4.1–8, Case Assembly, for complete case assembly information for cases not established and worked using ACE Processing.

A copy of Letter 692 and Letter 555 do not need to be kept in the case file, whether it is paper or electronic. It is imperative that all case history sheets (paper or electronic) be annotated to include date of letter and why it was sent, e.g., "Revised report issued/no change to previous determination."

The RGS system maintains an electronic file of information generated through the system for the taxpayer under examination. Therefore, in lieu of establishing a case file for in process selected cases and printing an entire closing case file package, refer to IRM 4.19.13.17.1, RGS Case File Assembly, for cases that have been established and worked in the RGS system.

Refer to IRM 5.19.7.3, Monitoring Offers in Compromise (MOIC), IRM 5.19.1.6.2, Expenses Overview, and IRM 4.18.1, Offers in Compromise Received in Exam, for additional information.

Under IRC 7122 and Treas. Reg. §301.7122-1, the Service can compromise a liability for less than the full amount owed if:

However, Campus Examination does not consider an Offer in Compromise.

If there is an indication that the taxpayer under examination has filed for bankruptcy, the examiner should immediately contact the Examination Bankruptcy Coordinator. The Coordinator will determine if the bankruptcy is still pending and provide further instructions to the examiner.

Indications of bankruptcy include:

The Examination Bankruptcy Coordinator is to contact the appropriate Insolvency Unit to determine the status of the bankruptcy proceedings and to furnish them with a copy of the Revenue Agent Report if necessary for the proof of claim. The Automated Insolvency System (AIS) and PACER (Public Access to Court Electronic Records) can be used to locate the insolvency office and track the status of the bankruptcy case.

For bankruptcy cases filed on or after October 17, 2005, the bankruptcy Statutory Notice of Deficiency (Letter 1384 (SC)) is not required for deficiencies related to post-petition taxes incurred by an individual or by the bankruptcy estate of an individual in a Chapter 7 or 11 case.

If the taxpayer is in bankruptcy, the examination will continue. The Examiner will issue the 30-day letter and close the case if the taxpayer agrees, or if it is determined that the taxpayer has substantiated all issues and the case can be closed no-change.

If the taxpayer is in bankruptcy and disagrees with the proposed examination changes included in the 30-day letter, the case must be transferred to the Bankruptcy EGC 5033.

If a taxpayer was issued a Statutory Notice of Deficiency within 90 days before the taxpayer files a bankruptcy petition, or the taxpayer files a bankruptcy petition before the taxpayer is issued a Statutory Notice of Deficiency, the case cannot be defaulted (closed) while the bankruptcy automatic stay prohibits the taxpayer from petitioning the Tax Court, plus an additional 60 days after the stay ends. The case must be transferred to the control of the Bankruptcy Coordinator by updating the Employee Group Code (EGC) to 5033.

For bankruptcies filed on or after October 22, 1994, the procedure in (7) above does not apply if the bankruptcy petition was filed after the expiration of the 90-day period. In this situation, the assessment can be processed any time after the expiration of the 90-day period because the bankruptcy automatic stay does not prohibit the assessment of tax. See 11 U.S.C. 362(b)(9)(D).

The Bankruptcy Coordinator will hold the case in suspense until the automatic stay terminates due to one of the following: the bankruptcy is closed or dismissed, the debtor is granted or denied a discharge, or the stay is lifted by order of the Bankruptcy Court. The case will remain in Status 24 while the bankruptcy stay is in effect because the Statutory Notice is being used to suspend the statute.

The bankruptcy case does not suspend or extend the ASED (Assessment Statute Expiration Date) of the examination case. The ASED must be protected by either issuing a Statutory Notice of Deficiency or securing a Form 872, Consent to Extend the Time to Assess Tax, or Form 872-A, Special Consent to Extend the Time to Assess Tax. If the Statutory Notice is issued, AIMS can be updated to Alpha Code KK. However, the statute should not be updated to KK until 120 days remain on the normal statute.

The ASED is suspended in a bankruptcy case if the Statutory Notice of Deficiency was issued within 90 days before the filing of the bankruptcy petition or on or after the filing date as explained in Paragraph (7) above. Upon the termination of the automatic stay, a new ASED must be calculated. The new ASED is calculated by adding the following to the original ASED:

See Rev. Rul. 2003–80 for a discussion of the effect of a bankruptcy on the running of the statute of limitations on assessment.

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If the cases are unstarted and in AIMS Status 09 or below, survey them with AIMS Disposal Code 31.

If the case are started and in AIMS Status 10 or above, survey with AIMS Disposal Code 32 and send closing Letter 1024 or Letter 4392 for non-filers.

If there is a frozen refund on the account, the TC 421 will release refunds on most accounts. Accounts should be monitored for release of credits. If the credits do not release, it will be necessary to input a TC 290 .00.

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Refer to IRM 25.2, Information and Whistleblower Awards, for information on rewards for informant claims.

Information reporting alleged tax law violations is received via telephone calls, office visits (walk-ins) and correspondence. The information provided is documented and forwarded to the responsible function for the appropriate action.

Informant claims for rewards submitted on Form 211, Application for Award for Original Information, must be forwarded to the Whistleblower Office at:
Internal Revenue Service
Whistleblower Office
SE:WO
1111 Constitution Ave., NW
Washington, DC 20224