4.19.20  Automated Correspondence Exam (ACE) Processing Overview

Manual Transmittal

December 02, 2014

Purpose

(1) This transmits revised IRM 4.19.20 Liability Determination, Automated Correspondence Exam (ACE) Processing Overview.

Scope

This IRM section contains information on procedures and administrative matters relative to Examination Report Generation Software (RGS).

Material Changes

(1) IRM 4.19.20.1, Automated Correspondence Exam Overview (ACE), (8) new Exam Project Code table and (9) ACE Filters table changes.

(2) IRM 4.19.20.1.7 Closing, (1) changed aging program to closing program.

Effect on Other Documents

IRM 4.19.20 dated December 10, 2013 (effective January 1, 2014) is superseded.

Audience

Wage and Investment (W&I) and Small Business/Self-Employed (SB/SE) Examination

Effective Date

(01-01-2015)

Related Resources

The Liability Determination - Examination IRM structure is as follows:

  • IRM 4.19.10 Examination General Overview

  • IRM 4.19.11 Examination Classification of Work

  • IRM 4.19.12 Centralized Files and Scheduling

  • IRM 4.19.13 General Case Development and Resolution

  • IRM 4.19.14 EITC/Revenue Protection Strategy

  • IRM 4.19.15 Discretionary Programs

  • IRM 4.19.16 Claims

  • IRM 4.19.17 Non-Filer Program

  • IRM 4.19.18 Quality Review

  • IRM 4.19.19 Campus Examination Telephone Contacts

  • IRM 4.19.20 Automated Correspondence Exam (ACE) Processing Overview

  • IRM 4.19.21 Clerical

  • IRM 4.19.24 Compliance Identity Theft

Steven C. Klingel
Director, Refundable Credits Policy and Program Management
Wage and Investment Division

4.19.20.1  (01-01-2015)
Automated Correspondence Exam Overview (ACE)

  1. Automated Correspondence Exam (ACE), formerly Batch Processing (BP), is an IRS-developed, multifunctional software application that fully automates the initiation, Aging and Closing of certain Earned Income Tax Credit (EITC) and non-EITC cases. Using the ACE, Correspondence Exam can process specified cases with minimal to no tax examiner involvement until a taxpayer reply is received. Because the ACE system will automatically process the case through creation, statutory notice and closing, tax examiner involvement is eliminated entirely on no-reply cases. Once a taxpayer reply has been considered, the case can be reintroduced into ACE for automated Aging and Closing in most instances.

  2. ACE processing provides the service with four significant capabilities.

    • Audit cases can be processed without tax examiner (TE) involvement until taxpayer correspondence is received, unless case filters out or manual classification is required.

    • ACE will, on a weekly basis, create inventory records and case data (address and return information) for every case that has been opened on Audit Information Management System (AIMS).

    • ACE Processing initiated cases can be reintroduced (returned to ACE after being removed for mail response or correction) to ACE Group B0 for systemic Aging and Closing. If the case is a Project Code that goes through Create II.

    • Manually initiated cases can be introduced to ACE Group B0, after the report is created, for systemic Aging and Closing. If the case is a Project Code that goes through Create II, it can be manually created and introduced in Status 10 and Age through Create II.

  3. Within ACE, the following actions take place automatically without human intervention.
    1. ACE Create

    • Inventory records are created.

    • Report Generation Software RGS/work center files are created.

    • Audit issues are created.

    • Tax is computed.

    • ICL (initial contact letter), and reports are generated (Letter 525, Letter 566B-EZ, Form 886-H, Form 11652, Form 4549, Form 886-A.

    • AIMS update records are generated.

    • Suspended date to trigger the next action, either Create II or Stat Notice is entered in RGS.


    2. ACE Create II

    • Tax is computed.

    • No Reply Letter (Letter 525, Form 886-H, Form 11652, Form 4549, and Form 886A-STD and reports are generated on cases that received a CP 75 notice series letter on EITC case or a Letter 566 on a Discretionary case as an Initial Contact Letter (ICL).

    • AIMS update records are created.

    • Suspended date to trigger the Stat Notice issuance is entered in RGS.


    3. Aging

    • AMSTUS request for Stat Notice generation using either.

    • STN 01 program (local mailout of Stat Notice).

    • STN 02 program (Consolidate Print Site mailout of Stat Notice).


    4. ACE Closing

    • Form 5344 is generated.

    • Closing process is run by ACE Coordinator or a designated clerk to interface with Integrated Data Retrieval System (IDRS).

    • Cases are archived.

    Note:

    In most instances, cases in Statuses 10, 22, 23, 25, 24 and 53 can be reintroduced into the ACE process for automated Aging and Closing.

  4. Consolidated Print Strategy (CPS) – The goal of the CPS is the migration of letters, notices and reports packages to print and mail from one of the two consolidated print sites instead of locally. The two consolidated sites are CPS East in Detroit and CPS West in Ogden. The campuses are aligned to a print site based on their location (see chart below).

    CPS East -- Detroit CPS West -- Ogden
    Andover Austin
    Atlanta Fresno
    Brookhaven Kansas City
    Cincinnati Ogden
    Philadelphia  
    Memphis  
  5. How CPS works at the ACE Stage - Each case is systemically reviewed to determine if the individual package meets the print requirements (the individual package is within the 15 - printed page limit (3 oz.) and the required schedules are templated for CPS. If the case meets these requirements, it is marked for processing through the CPS. If the case does not meet these requirements it is marked for local mailout through print manager.
    If the ICL package is processed through CPS:

    • The ICL package will be printed and mailed by the CPS site on the 3rd Monday after the Create program is run.


    If the ICL package is not mailed through CPS:

    • The ACE Created letter and report will create in the Print Manager Program for local printing and mailing.

  6. Weekly files are received for cases selected through the Dependent Database (DDb) as well as for Recertification, Pickup Cases, AM424 file and the Tickler Files. They are assigned to one of three groups used in ACE processing:

    • B0 - Cases are assigned to this group for fully automated ACE.

    • B2 - Cases are assigned to this group only during the create process. ACE Create/Tax Computation is systemic, a manual review of Reports, and local mailout of letter package is required.

    • B1 - Cases are assigned to this group during the Create Process if the Project Code is not one supported by ACE. Cases are also assigned to RGS Group B1 during the Aging and Closing processes if there are filter conditions present. See IRM 4.19.20.1(7) for a listing of filter conditions. Examiners will need to review the filter condition and the Project Code to take the necessary actions to continue processing the case. Letters and reports will need to be manually created, printed and mailed

  7. The first step in ACE Processing is the filter process. B0 processing is suspended on all cases meeting an unresolved filter condition.
    Cases originally created in Group B0 will default to Group B2 if they encounter a filter condition.
    Cases originally created in Group B2 will remain in Group B2 even if they encounter a filter condition.

  8. The following is the list of Exam project codes that are currently processed:

    Project Code Type of Case EITC Disallowed Schedule C Disallowed RGS Grp
    0000 Alternative Minimum Tax NO NO B2
    SC 26
    0027 EITC Recertification with proposed 2 - year ban YES NO B0
    0028 EITC Recertification – Schedule C with proposed 2 - year ban YES YES B0
    0029 EITC DDb Pickup YES NO B0
    0058 EITC Dup TIN Pickup “Related Party” YES NO B0
    0059 Related pickup of Non-EITC Dup TIN NO NO B0
    0061 EITC DDb Pickup YES NO B0
    0097 Non-EITC Dup TIN Dependent claimed by more than one taxpayer NO NO B0
    0098 Non-EITC Dup TIN TP claimed himself and so did another NO NO B0
    0099 Dependent Data Base YES NO B0
    0123 10% Individual Retirement Account (IRA) NO NO B2
    0124 Self Employment Tax NO NO B2
    0141 Alimony Paid - TIN NO NO B0
    0173 Questionable Refund Program (QRP) Schedule C/EITC YES YES B0
    0231 Alimony Compliance Project - Payer NO NO B0
    0257 Schedule C - Recertification YES YES B0
    0259 Non EITC DEP/DEP (FS) NO NO B0
    0260 Non EITC DEP/PRT w/ Filing Status Issue NO NO B0
    0261 EITC DDb Filing Status Yes NO B0
    0277 Non-Filer NO NO B0
    0288 Schedule C-Disallowance YES YES B0
    0289 EITC Non CI Issue (FS) YES NO B0
    0291 EITC ) Federal Case Registry (FCR) Study Filing Statue (FS) NO Schedule C YES NO B0
    0292 EITC FS and Sch. C YES YES B0
    0293 EIC NA Sch. C Only YES YES B0
    0381 Employee Business Expense NO NO B0
    0578 Late Filed EITC Certifications YES No B0
    0579 Filing Status YES YES B0
    0580 EIC Post Refund YES NO B0
    0584 EITC QRP One False income document IDOC YES NO B0
    0585 Single Issue Audit/Control Group YES NO B0
    0586 EITC Single Issue- Post Refund YES NO B0
    0587 EITC Dup TIN Pickup YES NO B0
    0603 EITC QRP General Agreement of Tariffs and Trade (GATT) YES NO B0
    0621 Dependent Database – Post Refund and related pre-Refund Pickups YES NO B0
    0623 EITC Schedule C Full Scope Pre-Refund YES YES B0
    0624 EITC Schedule C ALLOWABLE PROFIT for Tax Year 2001 YES YES B0
    0628 Child Tax Credit YES YES B0
    0629 Schedule A Contributions NO NO B0
    0631 Alternative Minimum Tax NO NO B2
    0639 Schedule A Deductions NO NO B0
    0652 EITC DupTIN Repeater (Same child claimed by more than one person) YES NO B0
    0694 EITC Recertification YES NO B0
    0697 2 Year EITC Ban YES NO B0
    0698 10 Year EITC Ban YES NO B0
    0903 EITC Recertification Pickups YES YES B0
    0906 SB Full Scope Schedule C Pickups YES YES B0
    0907 SB EITC Recertification Schedule C Pickup YES YES B0
    0908 SB EITC Schedule C only Pickup YES YES B0
    0909 SB EITC Full Scope No Schedule C Pickup YES NO B0
    1009 Premium Tax Credit EITC QRP Miscellaneous YES NO B0
    1300 Premium Tax Credit Pre-Refund YES NO B0
    1301 Premium Tax Credit EITC Pre-Refund YES NO B0
    1302 Premium Tax Credit EITC & Sch. C Pre-Refund YES YES B0
    1303 Premium Tax Credit QRP Pre-Refund NO NO B0
    1304 Premium Tax Credit QRP & Sch. C Pre-Refund NO YES B0
    1305 Premium Tax Credit EITC Recert Pre-Refund YES NO B0
    1306 Premium Tax Credit EITC Recert & Sch. C Pre-Refund YES YES B0
    1307 Premium Tax Credit EITC Native American Pre-Refund YES NO B0
    1308 Premium Tax Credit EITC Native American & Sch. C Pre-Refund YES YES B0
    1309 Premium Tax Credit EITC DupTin YES NO B0
    1310 Premium Tax Credit Post-Refund NO NO B0
    1312 Premium Tax Credit EITC Pre-Refund YES NO B0
    1313 Premium Tax Credit Proposed 2-yr Ban YES NO B0
    1314 Premium Tax Credit Proposed 2-yr Ban Sch. C YES YES B0
    1315 Premium Tax Credit Pre-Refund EITC 2-yr Ban YES NO B0
    1316 Premium Tax Credit EITC 10-yr Ban YES NO B0
    1317 Premium Tax Credit EITC Pickup YES NO B0
    1318 Premium Tax Credit EITC Sch. C Pickup YES YES B0
    1319 Premium Tax Credit EITC Post Refund YES NO B0
    1320 Premium Tax Credit EITC & Sch. C Post Refund YES YES B0
    1322 Premium Tax Credit Non-EITC QRP NO NO B0
    Claims        
    0367 EITC Amended Return Project B0
    SC 30 Claims introduced into ACE after manual ICL B0
  9. These are the filters applied to cases in ACE at this time. The parameters can be changed through the use of the Filter Configuration Tool. Analysts in Both SB/SE and W&I have access to make needed changes. Application of filters can be changed at any time.

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4.19.20.1.1  (01-01-2008)
B0 – ACE Create/Tax Computation

  1. The initial contact letter for EITC is the CP 75 notice series. Discretionary cases use the Letter 566 as ICL. The CP 75 notice series serves as both the refund delay letter and the Examination Initial Contact Letter. The CP 75 notice series and Letter 566 address the specific issues selected for examination on the return, and include the appropriate paragraphs describing the documentation types needed to substantiate the issues under examination. No report (Form 4549/4549 EZ) is issued as part of the CP 75 notice series or Letter 566 mail out. The CP 75 notice series will be generated at the master file, while the Letter 566 package will be generated during Create I for CPS mailing. As a result of this initial contact letter processing, the ACE Create process is broken down to two separate processes.

    • ACE Create

    • ACE Create II


    Only programs which use the CP 75 notice series or Letter 566 as the initial contact letter require both Create I and Create II processing.

    While the CP 75 notice series is used for EITC the Letter 566 is used by some of the Discretionary programs and the Letter 566B-EZ, Letter 2194, Letter 1862, Letter 525 with report Form 4549 or Form 4549 EZ are used as the initial contact letter on some of the other Discretionary programs. Programs using these letters for initial contact will only process through Create.

    For those programs where the initial contact is the CP 75 notice series, or the Letter 566 , the ACE Create process will include:

    • Create Inventory Records

    • Create Program related Issue and paragraphs

    • Create History Item

    • Create AIMS update to Status 10

    • Create suspense date 30 days for EITC cases and 45 days forward for Discretionary cases for Create II (Letter 525 and report Form 4549-EZ) processing.



    When the Create 2 process runs, it will identify those cases in Status 10 with the appropriate suspense date for generating the Letter 525 and report, Form 4549EZ.

    For those programs where the Letter 566 B/EZ, Letter 2194, or Letter 525 with report is the initial contact letter, the Create I process will:

    • Create Inventory Records

    • Create Issues and paragraphs

    • Create History Item

    • Create AIMS update to Status 22

    • Create Suspense date, 30 days for EITC cases and 45 days in the future for Discretionary cases, for Aging to Stat Notice

    • Route the case to Group B2 for review and future processing if necessary

  2. The system will consist of four user profiles (ACE Create Clerk, ACE Aging Clerk and ACE Closing Clerk). See chart below.

    Description Profile
    ACE Create Examiner profile, Group B0 and B2 Use this profile when interfacing ICL stage
    ACE Aging Clerk profile Group B0 Use this profile when interfacing aging/SNOD (Statuary Notice of Deficiency)
    ACE Closing Clerk profile Group B0 Use this profile when interfacing closing
    ACE Create Clerk Group B1 Used to create the RGS
  3. Cases created in Group B0 have actions automated in the ACE Create process. These actions include:

    • Create Inventory Records

    • Create work center files with address and return information

    • Create program related issues

    • Create ACE History

    • Create Statutory Adjustment Issues

    • Compute Tax

    • Notate Case History and work papers with automated actions

    • Generate AIMS update records

    • Generate inventory and filter reports

    • Generate and save local or CPS print file for letters and reports (Letter 566B/566B-EZ, Form 4549/Form 4549-EZ, Form 886-H (Various), Form 886-A, and Form 11652 or the Letter 566 package with the appropriate Form 886-A

    • Generate inventory and filter reports

    • Send automated emails with inventory summary reports.

  4. The Filter process is run in Tennessee Computing Center (ECC-MEM) and individual tickler files are sent to the sites for processing. The cases are created using the ACE Create Examiner profile. The following RGS Case Summary Record fields are updated during the ACE Create I process:

    • Status Code updated to Status 10 or 22 (depending on letter stream)

    • Status date updated to the letter date of the CP 75 notice series or other ICL

    • Employee group code updated to the EGC from the Return Transaction File

    • Project code updated to the project code on the Return Transaction File

    • Action text updated to read ICL

    • Action date updated to ACE run date

    • Type Code updated to "I" to reflect Initial contact

    • Suspended date updated to the letter date plus 30 or 45 days depending on the Program requirements

    • Assignment to the ACE Create Examiner

  5. The Create II filter process is run in ECC-MEM and the RGS System Administrator (SA) will run the Create II Tickler files.

    • Status Code updated to Status 22

    • Status date updated to the letter date (third Monday following the week the ACE program is run)

    • Action date updated to Letter 525

    • Action date updated to Letter date

    • Type Code updated to ‘I’ to reflect Initial contact

    • Suspended date updated to the letter date plus 45 days depending on the Program requirements

    • Assignment to the ACE Create Examiner

      Note:

      If correspondence is received prior to the trigger date, the Letter 525 will need to be deleted from Print Manager. In addition the AIMS update will need to be rejected from the approval screen to prevent the record from updating.

4.19.20.1.2  (01-01-2008)
Filter Criteria - ACE Create Group B0

  1. ECC-MEM runs the ACE filter process which identifies certain conditions that exist on the module and displays the filter condition on the inventory/filter reports. Based on the condition, the case may be created in Group B0 or Group B2.

  2. Cases can either

    • Reject to group B2 or B1 for correction – if the filter condition requires correction or manual processing, or

    • Remain in B0 and have the filter condition notated on a separate listing.

  3. For filter conditions see IRM 4.19.20.1 (7) Automated Correspondence Exam Overview.

4.19.20.1.3  (01-01-2007)
B1 ACE Create Only

  1. Cases in B1 inventory have limited actions automated and require manual initiation. The following actions take place during B1 Create:

    • Creation of inventory records

    • Creation of work center files with address and return information

  2. Many of the manually initiated project codes can be introduced into ACE Group B0 to take advantage of the automated Stat Notice and closing functions.
    If all of the following conditions apply the non-ACE started project code can successfully be introduced to Group B0:

    1. The report and initial contact letter (ICL) has been created and mailed to the taxpayer and

    2. The case does not contain a filter condition, as outlined IRM 4.19.20.1.4, that would cause the case to reject at the Stat Notice or Closing process and

    3. The case is correctly updated on RGS and AIMS.

    Caution:

    If you identify project codes that could potentially be introduced to Group B0 it is suggested that you first test a few cases at the Aging and Closing stages to be sure that the letters and reports are accurate before you move a large quantity of inventory into the automated Group B0.

4.19.20.1.4  (01-01-2007)
B2 ACE Create/Tax Computation/Manual Review of Reports

  1. During the ACE Create processes, cases meeting certain filter conditions will be created in Group B2. These cases will appear on an inventory/filter listing, on the CEAS UCP (Unattended Case Processing) website, with literals identifying all filter conditions that caused the case to be created in Group B2. Beginning in CY07 cases no longer reject to Group B1, during the create process, for a filter condition; rather they will be created in Group B2 with all included B2 automation.

  2. Cases filtered from the Create I process fall into two categories: Project codes with a CP 75 notice series or Letter 566 as the ICL and a Status code update to 10, or Project codes with reports and a Status code update to 22.

    Project codes where the CP 75 notice series or Letter 566 are generated will have an AMSTU update to Status 10. The update will need to be interfaced with AIMS. There are no reports generated on these cases, but the Letter 566 will have packages that should be reviewed for accuracy.

  3. All other Cases will have the ICL and report systemically generated. An AIMS update to Status 22 will be sent to the Need Approval Screen. Reports need to be reviewed aided by the literals on the filter listing.

    1. Upon review, if the report is correct the letter will be printed and mailed locally. The ACE Coordinator will continue with the AIMS interface to update the status. If the case has no potential rejects, it may be reintroduced to B0 to continue ACE processing.

    2. If the report is incorrect, it must be assigned to an examiner who will take the following steps:

      1. Delete the incorrect report and letter from the Case Files Documents folder and RGS ACE Print Manager, and
      2. Revise the report and save as a .pdf in the Case Files Documents folder and
      3. Print and mail the letter and
      4. Ensure that the mailout date matches the pending Aims update (If it does not match, the ACE coordinator must delete the pending update so the examiner can create the correct one) and
      5. Forward the case to group B0 if it has no potential rejects.
  4. Cases filtered from the Create II Process to Group B2 will have the ICL and report systemically generated. These cases are the second phase of the CP 75 notice series or the Letter 566 process. Tax examiners must review the reports from each Group B2 case, aided by the literals on the filter listing.

    If a determination is made to mail the ACE created letter and report, the letter is generated locally using the print manager function. The RGS Coordinator should place the original package in the case file document folder. If it is determined the original package will not be mailed, the case needs to be corrected. The tax examiner will prepare the letter and report and save the pdf files to the Case File Documents so that they can be accessed in CEAS. If there are no reject conditions, the case may be reintroduced to the ACE process.

  5. Cases meeting any of the established filter conditions will be filtered from Group B0 ACE Create to Group B2 and the condition will be displayed on the filter/inventory listing. The filter/inventory listing will display the literal of all filters encountered. Therefore, a case may have several literals. All of them must be corrected before a case is reintroduced to ACE processing.

  6. The ACE filter process will also get information from CFOL. These cases are created in Group B0.

4.19.20.1.5  (01-01-2007)
Status Updates - Creating the Generalized IDRS Interface (GII) Process

  1. During The ACE Create I process, for cases receiving an ICL, in Groups B0 and B2 an AIMS request is generated in RGS to update AIMS to Status 10. After the ACE Create process is completed, the GII process must be run to update AIMS. Coordination between the ACE Coordinator and the local System Administrator is necessary to reduce problems with the ACE process.

    • Do Not run the GII process for Status 10 updates while the ACE Create process is running.

    • Do Not run the GII process for the Status 10 updates on the same day as the Status 10 date.

    • Do Not run the GII before the AIMS database goes to full display, or the request will be rejected.

    The GII should be run on the Friday following the ACE Create process for the ACE Create Status 10 updates.

  2. During the ACE Create process, for cases receiving a report as first contact, in Groups B0 and B2, an AIMS request is generated in RGS to update AIMS to Status 22. After the ACE Create process is completed, the GII process must be run to update AIMS. Coordination between the ACE Coordinator and the local System Administrator is necessary to reduce problems with the ACE process.

    • Do Not run the GII process for Status 22 updates while the ACE Create process is running.

    • Do Not run the GII process for the Status 22 updates on the same day as the Status 22 date.

    • Do Not run the GII before the AIMS database goes to full display, or the request will be rejected.

    The GII should be run on the Monday following the ACE Create process for the ACE Create Status 22 updates.

    Note:

    If the case is removed/rejected from the CPS transmission you should remove the pending update (shown with a "P" on the RGS record) before the interface is done. This will prevent AIMS from being updated incorrectly.

4.19.20.1.6  (01-01-2009)
Aging

  1. The ACE Aging process takes place in Group B0 and accomplishes the following actions:

    • Identifies Group B0 inventory in Status 22, 23, or 25, where the suspense dates are ready to age to Status 24. The Aging program searches for all cases that are prior to and 8 days forward from the day the Aging program is run

    • Searches inventory for cases in Status 53 (previously rejected from ACE, Status 24)

    • Creates warning lists

    • Filters cases to Group B1 if a filter condition is met and the case is ready to age

    • Creates filter reject lists for cases in Group B1

    • Automates aging from Status 22, 23, 25 or 53 to 24

    • Generates AMSTUS (Status 24) AIMS update record

    • Generates print job and saves copy of Form 4549 and Form 886-A in the case file documents folder

    • Generates ACE AMSTUS Inventory Reports

    • Generates the AMSTUS request for Stat Notice generation through the STN 01

    • Identifies and "marks" cases that will process through STN 02

    • Requests Stat Notice generation through STN 01 for cases not going to CPS (STN information explanations below) Requests Stat Notice generation through STN 02 to the CPS site

    Note:

    If the case is removed/rejected from the CPS transmission, you should remove the pending update (shown with a "P" on the RGS record) before the interface is done. This will prevent AIMS from being updated incorrectly.

    Note:

    Once the case is reintroduced into Group B0 the Aging program will recognize Status 53 and it will be picked up for aging to Status 24 the next time it is run.

  2. How CPS works at the Aging (Statutory Notice) stage: When the ACE Aging filters (STN Filter program) are run the program identifies the usual "filter reject conditions" and moves the case to Group B1 for tax examiner (TE) action. It also reviews each case to determine if the individual package meets the requirements for inclusion in CPS. If the case meets the CPS requirements the case is marked for processing through the STN 02 process. If either of the conditions is not met the case will not be processed through CPS and the case is processed through the STN 01 process.

    If the Statutory Notice package is processed through STN 02/CPS:
    1 The ACE created letter and report will be printed and mailed by the CPS site.
    2 The Stat Notice and report package will be printed and mailed by the CPS site on the 3rd Monday after the Aging is program is run.
    3 The RGS and AIMS Status date will be the 3rd Monday date.
    If the Statutory Notice package is generated through STN 01:
    1 A Stat Notice file will print locally and the report will be created in the Print Manager Program for local printing and mailing.
    2 The Stat Notice will be dated for the following Friday after the Aging program is run.
    3 The RGS and AIMS Status date will be the following Friday date.
    4 Cases processed through STN 01 will be automatically updated on RGS to Status 2491.
  3. The following RGS Case Summary Record fields are updated during the ACE Aging process:

    1 Status Code to 24 (if additional 2 digits of the Status Code are present on Status 22, they will also display on Status 24)
    2 Status Date to the date of the 90 Day Letter
    3 For STN 01 cases – Action text updated to Auto Stat
    4 For STN 02 cases – Action text updated to Auto Stat NPS
    5 Action Date to ACE run date
    6 Suspended date to the letter date plus 105/165
  4. The ACE Aging program provides a copy of the report for the Stat Notice mail out package in one of two ways.

    Extracted:
    The report for ACE Aging will be extracted if the following conditions apply.
    1 If the original report was created by ACE, and
    2 the "RAR_mmddhhmmss.pdf" is present in the Case File Doc folder, and
    3 the Tax Comp run date/time is earlier than date/time of the "RAR_mmddhhmmss.pdf" , and
    4 the Status on the RGS Case Summary record is not 23XX,
    5 then a copy of the report will be extracted from the original ACE created PDF file.


    Regenerated:
    The report for ACE Aging will be regenerated based on the Forms/Schedules that are present in the Reports/Tax Computation screen for the following situations:
    1 The ACE created PDF file "RAR_mmddhhmmss.pdf" is not present in the Case File Documents folder or
    2 The Status on the RGS Case Summary record is 23XX (this is regardless of whether the ACE Created PDF file is present or not) or
    3 The ACE Created PDF file "RAR_mmddhhmmss.pdf" is present in the Case File Documents folder, but the Tax Comp run date/time is later than the date/time on the ACE created PDF file.

    If the additional 2 digits of the Status Code are present at the time of the ACE AMSTUS Aging process, it will update the Status in RGS to 2498.

    Note:

    XX99 should not be used prior to the issuance of the Statutory Notice of Deficiency. The Technique Code 7 means Undeliverable Stat Notice.

    Caution:

    If the case is being updated to Status 2598 (reply report not revised) and the report was previously revised and in Status 23, then the PDF file in the Case File Documents folder must be deleted. Also, delete the FDF (if it exists) file from the Case File Documents folder.

  5. Warning lists will be generated for cases in Group B0 in Statuses 22, 23 or 25 with a Suspend Date within 24 days from the current date. The listing will display the number of days in Status 22, 23, or 25, and if there is a filter condition present. Cases with filter conditions should be reviewed and resolved within two weeks of the running of the AMSTUS process.

  6. Command Code AMSTUS will be generated for each case in Group B0 in Status 22, 23, or 25 where the suspense date indicates that the case is ready to age to Status 24. The Aging program searches for all suspense dates prior to and 8 days forward from the day the Aging program is run.

    • The filter program searches the TIF and CFOL for each case for conditions that would require a tax examiner to take additional action.

      If the filter condition cannot be resolved (i.e., EGC TC 290, Z Freeze) the ACE program will not automate the Stat Notice and non-ACE procedures should be used to issue the Stat Notice.

    • Cases with a filter condition will automatically be reassigned to Group B1.

4.19.20.1.6.1  (04-16-2008)
Taxpayer Correspondence Received PRIOR TO the Issuance of the Statutory Notice of Deficiency Non-CPS

  1. If taxpayer correspondence is received for cases in ACE Group B0, and the case Status is 10, 22, 23, or 25:

    1. Reassign case from Group B0

    2. After the case is received in the Correspondence Group, make the following updates to RGS and AIMS using the GII process, and reassign the case to an examiner. An update and value table follows:

      Update Value
      Status Code 54, 55, 57
      Status Date Leave blank
      Correspondence Received Date Earliest IRS received date of taxpayer's response
      Action Text Local decision
      Employee Group Code Correspondence Group Code
      RGS Group Corresponding one to EGC

    Note:

    Follow general Examination program guidelines and procedures when evaluating taxpayer correspondence.

  2. If, after evaluation of the taxpayer correspondence, the examination remains open, the case will be reintroduced to ACE processing for aging. Review the taxpayer's account for filter conditions. If there is a filter condition present, do not reassign the case to Group B0.

    Note:

    If there is a penalty assessed on the case and the penalty has been calculated within RGS, the case can be reassigned to Group B0 for the automated Aging/AMSTUS process; the ACE/Aging/AMSTUS process will recognize the correct penalty to input on the Statutory Notice of Deficiency.

  3. Update RGS and AIMS using the GII process as follows:

    Update Value
    Status code 2298 - if Status prior to 54, 55, 57 was 10
    2398 Revised Report) or
    2598 (Report not Revised)
    Status date Date of letter for Status 2298
    Date of letter for Status 2398.
    Leave blank for Status 25
    Suspend date See Taxpayer Responses in IRM 4.19.13.9
    Action text Description of action taken
    Employee Group Code EGC determined by campus
    RGS Group B0

    Note:

    Updating the RGS Case Summary Record with an additional 2 digits will generate the correct disposal code and technique code for the ACE Closing process. The cases will remain in group B0 but MUST have the proper Status code on RGS to close with the correct Blocking Series, Technique and Disposal Code information on Form 5344.

4.19.20.1.6.2  (01-01-2010)
Taxpayer Correspondence Received AFTER the Issuance of the Statutory Notice of Deficiency Non - CPS Generated Mailing

  1. If taxpayer correspondence is received for cases in ACE Group B0, after the Stat Notice is issued,

    1. Reassign case from Group B0

    2. After the case is received in the Correspondence Group, make the following updates (see tables below) to RGS and AIMS using the GII process; then reassign the case to an examiner:

      Update Update Value
      Status Code Update to Status 2498 (in RGS Only) if Taxpayer correspondence received while case in Status 24
      Status Code Update to Status 2497 (in RGS Only) if 90 Day letter returned "Unclaimed" or "Refused." Do not update to 2497, if already in 2498, the taxpayer replied during the examination.
      Status Code Update to Status 2499 (in RGS Only) if 90 Day letter is returned "Undeliverable" and no new address can be secured. Do not update to 2499, if already in 2498, the taxpayer replied during the examination.
      Correspondence
      (only when updating to 2498)
      Earliest IRS received date of the taxpayer's response
      Action Text Description of action taken
      Employee Group Code Group code of Correspondence unit to which the case is assigned – if mail is being assigned for review
      RGS Group Corresponding one to EGC

      Note:

      Updating the RGS Case Summary Record with an additional 2 digits will generate the correct disposal code and technique code for the ACE Closing process. The cases will remain in group B0 but MUST have the proper Status Code on RGS to close with the correct Blocking Series Technique and Disposal Code information on Form 5344.

    3. Reassign the case to an examiner

      Reminder:

      Follow general Examination program guidelines and procedures when evaluating taxpayer correspondence

  2. Because the case has already aged through ACE processing (Status 24), the correct Suspend date should already be present. Verify that the Suspend date is correct before reassigning the case to Group B0. The suspend date will control when the case is aged to close (Status 51).

    • Reassign case to group B0

    The case will remain in group B0 until a reply is received or the case systemically ages to default.

4.19.20.1.6.3  (04-16-2008)
Taxpayer Correspondence Received PRIOR TO the Issuance of the Statutory Notice of Deficiency - But After the Case Has Been Updated to ST24 - CPS Generated Mailing

  1. If taxpayer correspondence is received for cases in ACE Group B0 that are scheduled to go to the Consolidated Print Site after the case has been updated to Status 24 on AIMS but prior to the transmission of the file to the CPS.

    1. Reassign case from Group B0

    2. Manually back the status down to Status 53 on AIMS and update RGS to Status 53

    3. Delete the record in the Print Manager program to prevent it being transmitted to CPS (coordination with the ACE Coordinator is required)

    4. Make the following updates to RGS and AIMS using the GII process:

      Update Update Value
      Status Code Update to Status 54, 55, 57
      Correspondence Received Date Earliest IRS received date of the taxpayer's response
      Action Text Description of action taken
      Employee Group Code Group code of Correspondence unit to which the case is assigned
      RGS Group Corresponding one to EGC

4.19.20.1.6.4  (04-16-2008)
Taxpayer Correspondence Received AFTER the Issuance of the Statutory Notice of Deficiency CPS Generated Mailing

  1. If correspondence is received subsequent to the transmission of the file to CPS, the Stat Notice cannot be deleted

    1. Reassign the case from Group B0.

    2. Make the following updates to RGS and AIMS using the GII process:

      Update Update Value
      Status Code Update to Status 2498 (in RGS Only)
      Correspondence Received Date on RGS and AIMS Earliest IRS received date of the taxpayer's response correspondence
      Action text Description of action taken
      Employee Group Code Group code of Correspondence unit to which the case is assigned
      RGS Group Corresponding one to EGC.
  2. Once the file has been transmitted to CPS the Statutory Notice of Deficiency will be considered as mailed even if the letter carries a future date.
    All correspondence received will be:

    • Held until the letter date of the Stat Notice

    • Worked on a priority basis based on the date of the Stat Notice

    • Worked within 5 days of the Stat Notice date

4.19.20.1.7  (01-01-2015)
Closing

  1. The closing filter program searches the TIF and CFOL for each case in Group B0, Status 24 or 24XX with a suspended date prior to and 1 day forward from the day the Closing program runs.

  2. Warning lists, detailing those cases which meet ACE closing filters, are generated two weeks before for cases in Group B0 and in Status 24 or 24XX with a suspended date within 24 days from the day the closing filter program runs. The listing displays the number of days in Status 24 and lists any filter conditions present.

    1. Many of these filter conditions can be corrected prior to the suspended date and the case reintroduced to ACE Processing to close when the suspended date is reached.

    2. If the filter condition cannot be corrected, the case must be removed from ACE Processing and closed manually.

    Note:

    If you use the warning list to identify cases that require manual closing, care must be taken to ensure that the case is not closed

  3. An AMCLS command will be generated for each case in Status 24 and 24XX where the suspended date indicates that the case is ready to close. The case status is updated to 51XX in CEAS/RGS only. AIMS will not be updated to Status 51.

    Data received from CFOL Set indicator in ACE Close temporary database
    TC 810-3 on the account Set TC 810-IND = Y
    For Project Code 576, 577, and 581 cases - Get the DLN of the TC 150 Set DLN of TC 150
    For Project Code 576, 577, and 581 cases - Get RPC code 4 Set RPC 4 in ACE Close temporary database
  4. If a case is still in B0 when the case is ready to close and it has a filter condition that prevents automated closure, the case will move to group B1 at the end of the process. A tax examiner must review, research, and address the filter conditions and close the case manually.

  5. The following fields are updated on the RGS Case Summary Record during the ACE Closing process:

    • Status Code = 51 changes to Status 90 when the interface is done

    • Status date = ACE run date

    • Action text = Auto Close

    • Action date = ACE run date

    • Historical Data = .1 (1/10) time added to the Exam time to reflect the default time

  6. The four digit status on the RGS Case Summary Record at the time of closing will determine the Disposal Code and the Technique Code that will generate on Form 5344, Examination Closing Record.

  7. Form 5344 - Cases that have no filter condition will have Form 5344 automatically prepared and validated. The Disposal Code and the Technique Code that will generate is based on the RGS Summary Record Status.

    Status Disposal Code Technique Code
    24 10 6
    24 - telephone response 10 8
    2490 10 6
    2491 10 6
    2493 Paper no reply 10 6
    2497 Unclaimed/refused 10 6
    2498 response 10 2
    2499 undeliverable 13 7
  8. Updating the RGS Case Summary Record with an additional 2 digits will generate the correct disposal code and technique code for the ACE Closing process.

  9. Once the case is closed

    • The case will automatically archive

    • A CICS (Closing Information Cover Sheet) is generated and printed by the Print Manager Program and forwarded to files

    The requirements for sending closed cases to files using the CICS is different for cases that went through STN 01 versus STN 02. See IRM 4.19.21 Clerical for disposition information.

4.19.20.1.8  (01-01-2007)
Reports

  1. Various ACE Summary reports are generated during the ACE Create, Aging, and Closing processes. Automated emails are sent to those individuals designated to receive the ACE Summary reports. The system Administrator provides the email information for each designee. Refer to ACE User Guide Revision, Part IV, Print Manager for report listings and instructions for viewing and printing the filter and inventory reports.

4.19.20.1.9  (08-07-2013)
Reviews

  1. Sites will conduct mandatory review of ACE cases.

    New RGS Program releases and new functionality
      10% or no more than 50 of the Create 1 cases produced for every project code processed in the first cycle of the new release, .
       
      10% sampling of mixed project codes in the Create 2, Aging and Closing processed in the first cycle of the new release
    Weekly reviews
      Five Cases – per project code – per process – of cases processed in group B0.
      100% review of cases routed to Group B2

    Note:

    All cases for review will be randomly selected from those available. If significant problems are encountered, additional review may be needed.

      Review will be performed by the ACE team leader or person(s) designated by the operation..
      Certification of the reviews will be provided to the Operations Manager. The Operations Managers will retain a record of the certification.
  2. When performing the output review, all of the following will be considered:

    • Letter, Report, all variations of 886, and any schedules

    • Entity Information

    • Tax computation

    • Applicable issues addressed

    • Appropriate explanation given for each issue adjusted


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