4.19.22  CAWR Control

Manual Transmittal

April 07, 2014

Purpose

(1) This transmits revised IRM 4.19.22, Liability Determination CAWR Control.

Background

This guide provides guidance and procedures to the CAWR Clerical Function.

Material Changes

(1) Throughout the IRM corrected links and clarified procedures.

(2) IRM 4.19.22.1 Clerical Duties Overview: updated CAWR overview.

(3) IRM 4.19.22.2.1.1(6) 98C/99C Letter Reply Controlling Procedures: Deleted last break in last If/then chart.

(4) IRM 4.19.22.2.3.2(3) Batching and Controlling Late Replies: updated note.

(5) IRM 4.19.22.3 Undeliverables: deleted exception.

(6) 4.19.22.2.3.3 Batching and Controlling Prior Late Replies: Updated (4) to introduce table.

Effect on Other Documents

This material supersedes IRM 4.19.22, dated 04-01-2013.

Audience

Small Business Self Employed Campus Compliance Employees

Effective Date

(04-07-2014)


/s/Scott B. Prentky
Director
Campus Reporting Compliance SE:S:CCS:CRC
Small Business/Self-Employed

4.19.22.1  (04-07-2014)
Clerical Duties Overview

  1. This section is designed to assist the clerical employees in the SBSE Document Matching Combined Annual Wage Reporting (CAWR) operations with their clerical responsibilities.

  2. The purpose of the IRS CAWR program is to ensure that employers paid and reported the proper amount of taxes and withholding, as well as to ensure all Forms W-2 Wage and Tax Statement are filed. This is done by comparing the Forms W-3 Transmittal of Wage and Tax Statements / W-2/ W-3c Transmittal of Corrected Wage and Tax Statements / W-2c Corrected Wage and Tax Statement totals and the Forms 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. and W-2G Certain Gambling Winnings withholding amounts to the amounts reported on the Forms 94X (Forms 941 Employer's Quarterly Federal Tax Return, 943 Employer's Annual Tax Return for Agricultural Employees, 944 Employer's ANNUAL Federal Tax Return, 945 Annual Return of Withheld Federal Income Tax Schedule H Household Employment Taxes (Forms 1040 /1041) employment tax returns. When referring to all Forms 941, 943, 944, 945, this IRM will read 94X. The success of the CAWR Operation depends directly on the work performed by the clerical staff. CAWR clerks are called upon to multi-task in order for the CAWR units to function. They are a vital element in successfully achieving service wide program goals. Each clerk performs assigned tasks and on occasion will be directed to other phases of similar but not familiar activities. For that reason cross training is essential. CAWR units may not be identical, but the clerical support activity is uniform in nature. This clerical section has been written as a guide regarding most of the common duties and assignments of a clerk. It is not all-inclusive. The CAWR Automated Program (CAP) is a computer application that houses the CAWR programs (inventory, correspondence, reporting, document preparation, and updated to Master File). CAWR clerks will update CAP during the CAWR process. The following subsections outline specific tasks to be performed by the clerical staff.

4.19.22.2  (04-01-2011)
CAWR Correspondence

  1. Starting in April of 2010 the CP 251 was replaced by the Letter 99C and the CP 253 was replaced by the Letter 98C. You will still see the Letter 99C used for both programs on prior year cases only.

  2. The bulk of CAWR receipts will be responses:

    1. Letter 98C - http://serp.enterprise.irs.gov/databases/forms-ltrs-pubs.dr/crxltrs.dr/c.dr/0098c.htm separate and control as an SSA CAWR case.

    2. Letter 99C - http://serp.enterprise.irs.gov/databases/forms-ltrs-pubs.dr/crxltrs.dr/c.dr/0099c.htm batch Tax Year 2008 as an IRS CAWR case. For tax year 2007 and prior perform research to determine if the case is an IRS-CAWR or SSA-CAWR case by following the research procedures. IRM 4.19.22.2.2 Researching on IDRS.

  3. In addition, taxpayers may also respond to 2057C closing letters http://serp.enterprise.irs.gov/databases/forms-ltrs-pubs.dr/crxltrs.dr/c.dr/2057c.htm , adjustment notices, notices of intent to levy, or balance due notices. Further research may be needed to identify and process these cases IRM 4.19.22.2.2 Researching on IDRS.

  4. Correspondence may be received by mail, fax and/or referrals.

  5. CAWR cases can be defined as Reply, Late Reply, or Prior Late Reply.

    1. A Reply is any case without a closing date on CAP.

    2. A Late Reply is any case that has had a closing date input on CAP.

    3. A Prior Late Reply is any case no longer on CAP.

4.19.22.2.1  (04-01-2010)
Processing Incoming Receipts

  1. Upon receipt of all correspondence:

    1. Stamp correspondence with the date received in the CAWR area.

    2. Determine if the correspondence is in response to a CAWR discrepancy case.

      Example:

      CP251, CP253, 99C, or 98C.

    3. Sort correspondence by IRS-CAWR or SSA-CAWR case type.

4.19.22.2.1.1  (04-07-2014)
98C/99C Letter Reply Controlling Procedures

  1. When batching and controlling work, look at the date the letter was issued. If this date is close to 81 days prior to the current date, this notice can go into “No Reply” status soon. These cases need to be put on the CAP system immediately to avoid the case being assessed prior to the STAUP being input. All receipts must be controlled by the later of 14 calendar days from the earliest IRS received date or 3 business days from receipt into the department.

  2. The IRS received date is determined by following the priority criteria listed below:

    1. Oldest received date stamped on correspondence. If there isn't a received date (other than the CAWR stamped date) then use,

    2. Envelope postmark date.

    3. Signature date.

    4. Current date.

  3. To Control the Receipts:

    1. On CAP, click on "EDIT"

    2. Choose "Reply/Undeliverable Rcvd"

    3. Click "Reply"

    4. Enter earliest IRS received date

    5. Enter EIN and Tax Period

    6. Click "QUERY"

      When you are prompted ... And... Then ...
      "Update the reply date on this 98C/99C issued" Click OK to update the reply date. You are prompted to add the case to a batch
      1. Choose No, when prompted to add a case to a batch.

      2. Keep cases sorted by
        program and received date
        in groups of no more than 25.

      3. IRM 4.19.22.2.3.1 Batching and Controlling Replies.

        This case belongs to another site.
      1. After inputting an ACTON history item notating the site

        Example:

        (MSC to PSC) you are forwarding to

      2. Route the case to the appropriate site on Form 3210 Document Transmittal.

      This is a Late Reply case and already closed in CAP, If you continue, this Late Reply will be re-opened to status 47. Click OK to update the reply date. You are prompted to add the case to a batch
      1. Choose No, when prompted to add a case to a batch.

      2. Keep cases sorted by
        program and received date
        in groups of no more than 25.

      3. IRM 4.19.22.2.3.2 Batching and Controlling Late Replies.

        This case belongs to another site.
      1. After inputting an ACTON history item notating the site

        Example:

        (MSC to PSC) you are forwarding to

      2. Route the case to the appropriate site on Form 3210

      No record found matching that criteria you have double checked the EIN and the tax period for accuracy and it is correct
      1. additional IDRS research

        • is required to determine if this

        • is a Prior Late Reply case

        • belonging to your site, if not, forward to the appropriate site.

      2. When it is determined it

        • belongs to your site, add to

        • the Prior Late Reply Table.

      3. Keep cases sorted by

        • program and received date

        • in groups of no more than 25.

      4. and it is determined the

        • case does not belong to your

        • site, rout the case to the

        • appropriate site.

4.19.22.2.1.2  (04-07-2014)
Prior Year 99C and Other Miscellaneous Correspondence Controlling Procedures

  1. For all tax years prior to the 2008 program release the Letter 99C must be researched to determine if it is an IRS CAWR or an SSA CAWR case.

  2. All receipts must be controlled by the later of 14 calendar days from the earliest IRS received date or 3 business days from receipt into the department. IRM 4.19.22.2.1(2) for determining earliest IRS received date.

  3. Access the case on CAP to determine if it is an IRS-CAWR or SSA-CAWR case.

    1. SSA-CAWR cases will state "SSA Case" in the center of the header section.

    2. IRS-CAWR case will not have the "SSA Case" indicator in the header.

  4. For cases that are not on CAP, see IRM 4.19.22.2.2 Researching on IDRS.

  5. Once research is completed, see the IF and Then chart in IRM 4.19.22.2.1.1 98C/99C Letter Reply Controlling Procedures.

4.19.22.2.2  (04-01-2010)
Researching on IDRS

  1. Research to determine whether the correspondence is an IRS-CAWR or SSA-CAWR case by following the steps below.

    1. IRS-CAWR: research CC TXMOD on MFT 01, 05, 11, 14, and 16 for a TC 290 adjustment with blocking series 55 on the Form 94X.

    2. SSA-CAWR: research CC TXMOD on MFT 13 for a TC 240 adjustment with a Penalty Reference Number (PRN) 549 or (PRN) 550. If no penalty is applied on MFT 13, research MFT 01.

    3. When the taxpayer responds with the SSN used for their Schedule H, research the second page of CC IMFOLR to obtain the X-REF TIN/EIN.

      If ... And ... Then ...
      You have an SSN there is a TC 290 on MFT 30 with blocking series 05 this is identified as a IRS-CAWR case.
        there is no adjustment on the SSN research the EIN for TC 240 adjustment with a PRN 549 or PRN 550 this is identified as an SSA-CAWR case.

  2. When it is determined the case is a CAWR case research http://serp.enterprise.irs.gov/databases/who-where.dr/transshipment.dr/campus_locator_guide/01_cplg_toc.htm to route to the appropriate campus. When the case belongs to your campus, see IRM 4.19.22.2.3 Controlling on IDRS.

4.19.22.2.3  (04-01-2009)
Controlling on IDRS

  1. All replies, late replies and prior late replies must be controlled accurately and timely. Efficient inventory management is essential to meeting your program objectives.

  2. Clerical management must set up and maintain an Inventory Management process to ensure:

    1. A batch consists of no more than 25 cases of the same program and received date.

    2. Each batch will be recorded and tracked utilizing a separate log for each program.

    3. Each batch must be assigned in received date order.

    4. Each batch number is built according to the program type as outlined in
      IRM 4.19.22.2.3.1, Batching and Controlling Replies, IRM 4.19.22.2.3.2, Batching and Controlling Late Replies and IRM 4.19.22.2.3.3, Batching and Controlling Prior Late Replies.

    5. Designate specific IDRS numbers to maintain your reply, late reply and prior late reply inventory.

      Reminder:

      The CAWR/FUTA IAT Batcher Tool must be used for this process. The tool streamlines the clerical process in batching and controlling cases directly to IDRS. It allows the user the option to send 2645C interim letters, automatically input the applicable STAUP or TC 470/90 on all cases, and alerts the clerical staff of a case when it has an ASED expiring within 90 days. Use of this tool is mandatory.

4.19.22.2.3.1  (12-14-2009)
Batching and Controlling Replies

  1. Once cases are controlled on CAP, you can continue to the batching stage.

  2. A 2645C "Interim Letter" will be issued automatically by CAP when the case is open and aged to 25 days.

    Note:

    Management will monitor the CCA listing for any cases assigned to the staging area that are not closed within 60 days and request that a 2644C "Second Interim Response" be issued.

  3. CAWR batches will be numbered as follows:

    Tax year Program Sequence Number
    AA BBB CCCCC

    • AA= the last two digits of the tax year of the cases

    • BBB= Program type. IRS-CAWR Replies will be notated as IRS. SSA-CAWR Replies will be notated as SSA.

    • CCCCC= Next Sequential Number available in log.

      Example:

      09IRS00001= first batch created for IRS-CAWR Replies for 2009 cases.

      Example:

      08SSA00001= first batch created for SSA-CAWR Replies for 2008 cases.

  4. Retrieve cases already previously sorted (no more than 25 cases), of the same program and IRS received date and assign the next available batch number from the appropriate log book.

  5. When updating IDRS controls manually, follow procedures below to update IDRS control;

    1. Access TXMOD

    2. Find C# control

    3. Access CC ACTON

    4. Close "M" status control.

    5. Assign the batch to the appropriate Status "A" control labeled TPRR and reassign it to the number designated for the program you are working.

    Example:

    C#,09IRS00001. 10 digit IDRS TE#, IRS Rec'd date

    Reminder:

    The CAWR/FUTA IAT Batcher Tool must be used for this process. The tool streamlines the clerical process in batching and controlling cases directly to IDRS. It allows the user the option to send 2645C interim letters, automatically input the applicable STAUP or TC 470/90 on all cases, and alerts the clerical staff of a case when it has an ASED expiring within 90 days. Use of this tool is mandatory.

  6. Create a cover sheet listing each EIN/TIN of the batch, IRS Received Date, Batch Number. See Exhibit 4.19.22-1 or a sample cover sheet. Place cover sheet on top of the batch.

  7. File completed batch in inventory staging area separated by program in batch number order.

4.19.22.2.3.2  (04-07-2014)
Batching and Controlling Late Replies

  1. When the late replies are sorted, you can proceed to the batching stage.

  2. Suppress all balance due notices by inputting STAUPS or inputting TC 470 with CC 90 by ensuring the check box is checked on the IAT tool.

  3. CAP will automatically issue a 2645C interim letter using paragraphs A,B,G,U and c on any case 25 days or older. Interim letters must be issued within 30 days of the IRS Received date to adhere to Policy Statement P-21-3.

    Note:

    Management will monitor the CCA listing for any cases assigned to the staging area that are not closed within 60 days and request that a 2644C "Second Interim Response" be issued. Management will also monitor the CCA listing to ensure collection holds do not expire while the case is in inventory.

  4. CAWR Late Reply batches will be numbered as follows:

    Tax Year Program/Late Reply Sequence Number
    AA BBB CCCCC

    • AA= the last two digits of the tax year of the cases

    • BBB= Program type. IRS-CAWR Late Replies will be notated as ILR. SSA-CAWR Late Replies will be notated as SLR.

    • CCCCC= Next Sequential Number available in log.

      Example:

      09ILR00001= first batch created for IRS-CAWR Late Replies for 2009 cases.

      Example:

      08SLR00001= first batch created for SSA-CAWR Late Replies for 2008 cases.

  5. Retrieve cases already previously sorted (no more than 25 cases), of the same program and IRS received date and assign the next available batch number from the appropriate log book.

  6. When updating IDRS controls manually, follow procedures below to create IDRS control.

    1. Access CC TXMOD

    2. Access CC ACTON

    3. Create a new "A" Status control labeled TPLR and reassign it to the number designated for the program you are working.

    Example:

    C#,06IRS00001,A,TPLR
    I10 digit IDRS TE#, IRS Rec'd date.

    Reminder:

    The CAWR/FUTA IAT Batcher Tool must be used for this process. The tool streamlines the clerical process in batching and controlling cases directly to IDRS. It allows the user the option to send 2645C interim letters, automatically input the applicable STAUP or TC 470/90 on all cases, and alerts the clerical staff of a case when it has an ASED expiring within 90 days. Use of this tool is mandatory.

  7. Create a cover sheet listing each EIN/TIN of the batch, IRS Received Date and the Batch Number. Place the cover sheet on top of the batch. See Exhibit 4.19.22-1 for a sample cover sheet.

  8. File completed batch in inventory staging area separated by program in batch number order.

4.19.22.2.3.2.1  (06-28-2011)
Retrieving and Processing Form 3870

  1. When a case is worked by the field, the Revenue Officer (RO) will send a Form 3870 Request for Adjustment, to request an abatement of the CAWR tax assessment and/or civil penalty. These requests will either be paper, fax, or to a secure E-mail mailbox. The RO will put the taxpayer’s Name Control, MFT, and the last four digits of the TIN in the subject line of the E-mail to the specific Form 3870.

  2. The clerk or designated official will retrieve the new electronic Form 3870 once per day.

  3. Print the attachments.

  4. Check IDRS to see if cases are already in our inventory. If we have open cases in our inventory, the Form 3870 will be associated with the case and worked.

  5. If the cases are in our inventory, and are closed, batch them as category 3870 and record the receipts into inventory. Do not mix CAWR or SSA Late Replies with the Form 3870 Late Replies. Forms 3870 must be batched separately.

  6. If an electronic Form 3870 was misrouted, forward the E-mail to the correct campus and cc the RO. If the mis-route is paper, forward to the correct campus and alert the RO by E-mail

4.19.22.2.3.2.2  (06-30-2009)
Batching and Controlling Form 3870 Late Reply

  1. Forms 3870 will be batched and controlled as Late Replies. Sort the Forms 3870 by received date (E-mail date will be the received date) and tax year. (No more than 25 cases to a batch).

  2. Suppress all balance due notices by inputting STAUPS or TC 470/90. Do not issue an interim letter on these cases as the RO has already had contact with the taxpayer. Be sure to unmark the box for the Interim Letter on the IAT Batcher Tool.

  3. CAWR Form 3870 batches will be numbered as follows:

    Program Type Category Sequence Number
    A BBBB CCCCC

    • A = Program Type - IRS-CAWR Late Replies will be notated as I.
      Program Type - SSA-CAWR Late Replies will be notated as S.

    • BBBB = Category will be notated as 3870.

    • CCCCC = Next sequential Number available in log.

    Example:

    I3870 00001 = first batch created for IRS-3870 Late Reply.
    S3870 00001 = first batch created for SSA-3870 Late Reply.

  4. See IRM 4.19.22.2.3.

  5. Retrieve cases already sorted of the same program (Form 3870), received date and assign the next available batch number from the appropriate logbook.

  6. When updating IDRS controls manually, follow procedures below to create the IDRS Control:

    1. Access CC TXMOD

    2. Access CC ACTON

    3. Create a new "A" Status Control. Use Category code 3870.

    Example:

    C#,I387000001,A,3870
    IDRS Unit #, TE#, Received Date


    C#,S387000001,A,3870
    10 digit IDRS TE#, IRS Rec'd date

  7. File completed Batch in staging area separated by program in batch number order.

  8. DO NOT CONTROL FORM 3870 CASES ON THE CAP SYSTEM.

4.19.22.2.3.3  (04-07-2014)
Batching and Controlling Prior Late Replies

  1. When prior late replies are sorted, you can proceed to the batching stage.

  2. Suppress all balance due notices by inputting STAUPS or inputting TC 470 with CC 90.

  3. Issue a 2645C using paragraphs A,B,G,U and c with a time frame of 60 days. Interim letters must be issued within 30 days of the IRS Received date to adhere to Policy Statement P-21-3 guidelines.

    Note:

    Management will monitor the CCA 4243 listing for any cases assigned to the staging area that are not closed within 60 days and request that a 2644C "Second Interim Response" be issued.

  4. CAWR prior year batches will be numbered as follows:

    Program/Prior Late Reply Sequence Number
    BBB CCCCC

    • AA = is not applicable due to multiple tax years being combined in one batch

    • BBB = Program type. IRS-CAWR Prior Late Replies will be notated as PRI. SSA-CAWR Prior Late Replies will be notated as PRS

    • CCCCC = Next Sequential Number available in log.

      Example:

      PRI00001 = first batch created for IRS-CAWR Prior Late Replies.

      Example:

      PRS00001 = first batch created for SSA-CAWR Prior Late Replies.

  5. Retrieve cases already previously sorted (no more than 25 cases), of the same program and IRS received date and assign the next available batch number from the appropriate log book.

  6. When updating IDRS controls manually, follow procedures below to update IDRS control:

    1. Access CC TXMOD

    2. Access CC ACTON

    3. Create a new "A" Status control labeled TPLR and reassign it to the number designated for the program you are working.

    Example:

    C#,PRS00001,A,TPLR
    10 digit IDRS TE#,Rec'd Date

    Reminder:

    A CAWR/FUTA IAT Batcher Tool must be used for this process. The tool streamlines the clerical process in batching and controlling cases directly to IDRS. It allows the user the option to send 2645C interim letters, automatically input the applicable STAUP or TC 470/90 on all cases, and alerts the clerical staff of a case when it has an ASED expiring within 90 days. Use of this tool is mandatory.

  7. Create a cover sheet listing each EIN/TIN of the batch, IRS Received Date, and the Batch Number. Place the cover sheet on top of the batch. See Exhibit 4.19.22-1 for a sample cover sheet.

  8. File completed batch in inventory staging area separated by program in batch number order.

4.19.22.2.3.4  (04-02-2009)
Assigning Work to Tax Examiners

  1. The procedures below must be followed when assigning work to a Tax Examiner:

    1. Pull the batch with the earliest received date from the staging area.

    2. Access CC TXMOD on IDRS and using CC ACTON, reassign the cases in the batch to the Tax Examiner's IDRS number. Whenever assigning a case directly to a Tax Examiner after the sorting phase assign the case on IDRS directly to the specific T/E number.

      Example:

      Batch 06IRS00001 is assigned to 0123412345. To reassign the cases to 0123455555 enter:
      CXX
      0123455555

      The "XX" represents the appropriate Control number on IDRS to be reassigned.

4.19.22.3  (04-07-2014)
Undeliverables

  1. This section is to be used for all 98C and 99C letters that are returned undeliverable. Undeliverable mail received from the mail room can be identified one of two ways:

    1. Unopened original CAWR correspondence.

    2. An opened original CAWR correspondence with the envelope affixed to the back.

  2. All undeliverable receipts must be controlled by the later of 14 calendar days from the earliest IRS received date or 3 business days from receipt into the department.

  3. Check the envelope for a yellow Post Office (P.O.) forwarding sticker.

  4. When there is not a PO forwarding sticker present, research IDRS for a new/better address. A new/better address may be found using Command Codes ENMOD, INOLES, and NAMEE, and BRTVUE.

    Reminder:

    Use of the Research Address IAT tool is mandatory for new address research.

  5. If CC ENMOD shows an SSN that is responsible for the entity, use CC INOLE definer "S" for the SSN to research for a new/better address. If CC ENMOD shows a Mr. and Mrs. listed, address the notice to only the taxpayer that owns the SSN found on ENMOD for disclosure purposes.

    If ... Then ...
    A new address is found
    AND
    it is within 30 days of the mail out date
    the clerks will re-mail all information, including the original envelope to the new/better address.
    A new address is found
    AND
    it is after 30 days of the mail out date
    1. print the IDRS CC
      screen containing the
      new/better address.

    2. attach the print to the
      Undeliverable mail.

    3. input Undeliverable
      date onto CAP and batch
      the Undeliverable to a TE.

    A new address is NOT found input Undeliverable date and batch for a T/E to work.

  6. Undeliverable batches will be numbered as follows:

    Tax Year Program/Undel Sequence Number
    AA BBB CCCCC

    • AA = the last two digits of the tax year of the cases.

    • BBB = Program Type. IRS CAWR-Undeliverable will be notated as UNI

    • CCCCC = Next Sequential Number available in log.

      Example:

      09UNI00001=first batch created for
      IRS-CAWR Undeliverables
      for 2009 cases.

      Example:

      08UNS00001=first batch created for
      SSA-CAWR Undeliverables
      for 2008 cases.

  7. Retrieve cases previously sorted (no more than 25 cases) of the same program and IRS received date and assign the next available batch number form the appropriate log book.

  8. When updating IDRS controls manually, follow procedures below to update IDRS control:

    1. Access CC TXMOD.

    2. Access CC ACTON.

    3. Create a new "A" Status control labeled UNDL and reassign it to the
      number designated for the program you are working.

      Example:

      C#,06UNI00001,A,UNDL
      10 digit IDRS TE#, IRS Rec'd date

  9. Create a cover sheet listing each EIN/TIN of the batch, IRS Received Date, Batch Number. See Exhibit 4.19.22-1 for a sample cover sheet. Place cover sheet on top of the batch.

  10. File completed batch in inventory staging area separated by program in batch number order.

4.19.22.3.1  (04-02-2008)
Undeliverable Mail for Returned SSA (CP 215 PRN 549 or PRN 550)

  1. Research undeliverable correspondence with operational errors, incomplete or incorrect name and erroneous or extraneous data. Make corrections and re-mail all information, including the original envelope to the new/better address.

  2. Research the undeliverable and IDRS for a better address. See IRM 4.19.22.3 Controlling on IDRS. If a better address is found, re-mail all information, including the original envelope to this (new/better) address. Do not update CAP.

  3. When a new/better address is not found, give to a Tax Examiner to file the correspondence.

4.19.22.4  (04-01-2011)
Statute Awareness

  1. A statute of limitation is a time period established by law to review, analyze and resolve taxpayer and/or IRS related issues. The Internal Revenue Code (IRC) requires that the Internal Revenue Service (IRS) will assess, refund, credit, and collect taxes within specific time limits. These limits are known as the Statutes of Limitations . When they expire, the IRS can no longer assess additional tax, allow a claim for refund by the taxpayer, or take collection action. The determination of Statute expiration differs for Assessment, Refund, and Collection

  2. Failure to protect an assessment statute can result in disciplinary action against the responsible employee. The responsible area/employee is identified as the area/employee that had the case, when the case was within 90 days of the ASED and either took no action to protect the statute or allowed the statute to expire (barred statute).

  3. For CAWR clerical a Statute imminent case is identified by the Assessment Statute Expiration Date (ASED) which is 3 years from the due date of the return. (Example 200812 tax year returns were due by 04/15/2009; therefore the ASED for 200812 cases will be 04/15/2012). The ASED can be found on IDRS command code TXMOD or command code BMFOLT.

  4. The CAWR Batcher Tool will assist you in identifying a statute tax year case. The tool will not batch the case and it will print it out on the error listing with ASED in the remarks section. These cases will be manually batched and controlled on IDRS to a designated management official who will be responsible for making sure the case is reviewed and/or worked immediately to protect the statute.

  5. To manually batch these cases use the following procedures:

    For... Input Command Code Acton Then ...
    IRS CAWR cases
    1. Input C#,TYIRSXXXXXX,A,TPLR.

    2. Control the case to the 10 digit IDRS number of the designated management official with the correct IRS received date.

    For SSA CAWR cases
    1. Input C#TYSSAXXXXX,A,TPLR.

    2. Control the case to the 10 digit IDRS number of the designated management official with the correct IRS received date.

4.19.22.5  (04-07-2014)
Routing Documents

  1. Clerical function is responsible for all outgoing mail. This mail may consist of internal mail, misdirected mail, or external mail.

  2. Internal mail is routed to other areas using a Form 3210 "Document Transmittal" . The receiving area will acknowledge the receipt of the cases by sending a signed copy of the Form 3210 back to the originating area. These forms must be maintained in a log in the CAWR unit.

  3. At times misdirected mail may be received. Mail not related to the CAWR program will be routed back to the mail room for proper routing if the mail room was in error routing it to you. If the letter was addressed to CAWR and did not fit CAWR criteria, forward to the proper area and issue an 86C letter to the taxpayer. For additional information on issuing 86C letters see IRM 21.3.3.4.2.1 Referring Taxpayer Inquiries/Forms to Another Office

  4. When the Tax Examiners complete their daily work it is filed in brown folders. Follow local procedures for routing these folders to the Files Function.

  5. Form 9338 "Closed Case Result Sheet for Returned SSA Cases" and Form 6494 "Correction of W-3 Transmittals" are filled out by the Tax Examiners and sent to SSA at least monthly. Send each tax year to SSA with a separate Form 3210 as a batch cover. All Forms 3210 and Forms 9338, (with attached paper Forms W-3/W-2) should be sent to the following address.
    Social Security Administration
    Division of Employer Services
    4-E-16 N.B. Metro West Building
    300 N. Greene St.
    Baltimore, MD 21290–0300

  6. At times Forms W-2/W-3 or Forms W-2C/W-3C are received prior to SSA Processing: These Forms will be notated with "URI" across the top. These will be sent to SSA at the following addresses:
    If sent via United States Postal Service use:
    SSA
    Data Operations Center
    P.O. Box 3333
    Wilkes-Barre, PA 18767–3333
    OR
    If mailed by other postal service ie. UPS, Federal Express, etc.
    SSA
    Data Operation Center
    ATTN: W-2c Process
    1150 E. Mountain Drive
    Wilkes-Barre, PA 18702–7997

4.19.22.6  (04-02-2008)
Discovered Remittance

  1. Cash and non-cash remittances found outside of the Receipt and Control secured/restricted area are "discovered remittances."

  2. When a Remittance is discovered you must:

    1. Immediately notify your manager/lead.

    2. Access CC INOLES to verify the name.

    3. At the bottom of the CC INOLES screen type the MFT, YEAR/Quarter, 670/570, Rec'd date, and money amount.

    4. Print three copies of the CC INOLES screen. One attached to the case and two attached to the Remittance.

    5. Complete a Form 4287 "Payment Posting Voucher."

    6. Hand carry both the remittance, Form 4287 and INOLES prints to your Manager.

4.19.22.7  (04-02-2008)
Loose Forms W-2

  1. Any loose Forms W-2 received into the department need to be researched on CAP:

    If ... Then ...
    There is a case on CAP
    AND
    it is assigned to a Tax Examiner
    give the Forms W-2 to the tax examiner assigned to the case.
    There is a case on CAP
    AND
    it is not assigned to Tax Examiner
    give the Forms W-2 to your lead for further research.
    If there is not a case on CAP give the Forms W-2 to your lead for further research.

4.19.22.8  (04-20-2009)
Loose Schedule D

  1. Schedule D "Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations" information is now stored in the CAP system. Loose paper Forms 941 Schedule D are routed to CSC CAWR. These Forms will be entered into the CAP system by a designated employee by following these procedures:

    1. Click "edit" . Select "CAWR SCHD"

    2. Click on "new" .

    3. Enter the OTHER PARTY EIN and effective Tax period from part 1.

    4. Click "Apply."

    5. Destroy the paper Schedule D.

4.19.22.9  (04-02-2008)
Retrieving Phone Messages

  1. At times taxpayers or internal IRS areas may call to inquire about a CAWR issue. The clerical team will be responsible for retrieving and recording the information left on voice mail.

  2. On a telephone message slip record the following information:

    1. Date and time of call

    2. Name of individual calling and company name

    3. Phone number and extension

    4. Best time to reach caller

    5. EIN and tax period

    6. A brief explanation of issue

    7. The name of the clerk retrieving the message

  3. When the case has an open "A" control on IDRS place the message slip in the Tax Examiner's designated mail box.

  4. When the case is not controlled give the message slip to your lead for further research.

Exhibit 4.19.22-1 
Batch Control Sheet

Batching Cover Sheet
 
Program_____________
IRS Received Date______________
Batch #_________
TE #_________
 
1 EIN#  
2 EIN#  
3 EIN#  
4 EIN#  
5 EIN#  
6 EIN#  
7 EIN#  
8 EIN#  
9 EIN#  
10 EIN#  
11 EIN#  
12 EIN#  
13 EIN#  
14 EIN#  
15 EIN#  
16 EIN#  
17 EIN#  
18 EIN#  
19 EIN#  
20 EIN#  

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