4.19.23  FUTA Control

Manual Transmittal

September 13, 2012

Purpose

(1) This transmits revised IRM 4.19.23, Liability Determination, FUTA Control.

Background

IRM 4.19.23 was developed to provide guidance and procedures to the FUTA Clerical Function.

Material Changes

(1) Updates to links, calendar year information, grammatical and formatting updates throughout IRM.

(2) IRM 4.19.23.4 Undeliverables updated 2nd IF/THEN.

Effect on Other Documents

This material supersedes IRM 4.19.23, dated 6/01/2011. This section contains information on procedures and administrative matters relative to FUTA Clerical functions.

Audience

Compliance Employees, SB/SE

Effective Date

(10-01-2012)


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

4.19.23.1  (06-01-2011)
Clerical Duties Overview

  1. The Federal Unemployment Tax Act (FUTA) provides for cooperation between state and federal governments in the establishment and administration of unemployment insurance.

  2. The success of the FUTA Operation depends directly on the work performed by the clerical staff. All clerks need to be cross trained in all aspects of the clerical function. They are a vital element in successfully achieving service wide program goals.

  3. The FUTA Case Processing (FCP) system is a computer application that houses the FUTA programs (inventory, correspondence, reporting, updating and document preparation). FUTA clerks will be required to update FCP.

4.19.23.1.1  (10-01-2012)
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. In the FUTA Clerical team, 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 2001012 tax year returns were due by 01/31/2011; therefore the ASED for 201012 cases will be 01/31/2014). The ASED can be found on IDRS command code TXMOD or command code BMFOLT.

  4. The 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:

    1. Input C#,TYFTAXXXXX,A,TPLR.

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

4.19.23.2  (06-01-2011)
FUTA Correspondence

  1. FUTA receipts will be responses to:

    1. 4010C - "FUTA Certification - Proposed Increase to FUTA Tax."

    2. 4011C - "FUTA Certification - Proposed Decrease to FUTA Tax."

      Note:

      You may also receive the Spanish versions of either letter.
      4010SP - "FUTA Certification - Proposed Increase to FUTA Tax - Spanish Version."
      4011SP - "FUTA Certification - Proposed Decrease to FUTA Tax - Spanish Version."

    3. 380C "State Certification Tax Adjustment Explained: Form 940C"

    4. 3786C "FUTA Certification No Change to Tax Liability"

    5. adjustment notices

    6. notices of intent to levy

    7. balance due notices

  2. Further research may be needed to identify and process these cases.

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

  4. FUTA cases can be defined as Reply, Late Reply, Prior Late reply, or Undeliverables.

    1. A Reply is any case without a date on FCP.

    2. A Late Reply is any case that has a closing date on FCP.

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

    4. An Undeliverable is mail returned as not delivered to the taxpayer.

  5. Forms 3870 and TAS cases will also be received as receipts, but will not be input on FCP. They will only be controlled on IDRS. Further instruction for processing Forms 3870 and TAS cases are detailed below see IRM 4.19.23.2.2.4 and IRM 4.19.23.8

4.19.23.2.1  (06-01-2011)
Processing Incoming Receipts

  1. Upon receipt of all correspondence:

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

    2. Perform a quick sort to determine if the correspondence is in response to a FUTA discrepancy.

    3. Sort correspondence by tax year.

4.19.23.2.1.1  (06-01-2011)
Researching New Receipts

  1. FCP Research-to determine the status of the case.

    If .. Research FCP... Then ...
    the correspondence is a 4010C, 4011C, 380C, or 3786C. if the case is a new receipt
    1. Enter the reply date through the "Edit Reply/Undeliverable " Screen.

    2. The case is now ready to be batched.

      if the case is determined to be additional correspondence
    1. Print TXMOD Screen from IDRS

    2. Associate the additional correspondence to the original reply.

      if the case is determined to be a Late Reply
    1. Enter the reply date through the "Edit Reply/Undeliverable " Screen.

    2. The case is now ready to be batched.

  2. IDRS Research

    1. When you can't determine if the correspondence belongs to FUTA, IDRS research will need to be performed.

    2. To determine if the correspondence is a FUTA Reply, research TXMOD for an open "M" (monitor) control to the FUTA Unit.

    3. To determine if the correspondence is a FUTA Late Reply or Prior Late Reply, research CC TXMOD for a TC 290/291 adjustment with blocking series 50/51 (MFT 10) or 05 (MFT 05 or MFT 30) for the tax year you are working.

      Note:

      If only an SSN is available, you will need to research CC IMFOLR to obtain the X-REF TIN/EIN. This EIN will be used to access the case on FCP. All Schedule H Replies must be controlled on the EIN and all Schedule H Late Replies must be controlled on the SSN.

  3. When it is determined the case is a FUTA case and you cannot ascertain the site it belongs to, check FCP to determine which campus to route the case to. When the case belongs to your campus, see IRM 4.19.23.2.2"Controlling on IDRS."

4.19.23.2.1.2  (10-01-2012)
4010C/4011C and Miscellaneous Controlling Procedures

  1. All receipts must be controlled no later than 14 days from the earliest IRS received date or 3 business days from receipt into the department.

  2. The IRS received date is determined by oldest received date stamped on correspondence. If there is no received date (other than the FUTA stamped date) see below:

    1. Latest postmark or private delivery service date on the envelope

    2. Service Center Automated Mail Processing System (SCAMPS) digital dates.

    3. Service Center Automated Mail Processing System (SCAMPS) digital dates.

      Exception:

      If the only available date is from a copy of a previously filed return, do not use the copied signature's date.

    4. Today’s date minus 10 days.

  3. To control the receipts on FCP:

    1. Click on "EDIT."

    2. Choose "Reply/Undeliverables Rcvd."

    3. Click "Reply" .

    4. Enter earliest IRS received date.

    5. Enter Employer Identification Number (EIN) and Tax Period.

    6. Click "QUERY."

    When you are prompted .... Then ...
    " Update the reply date on this 4010C/4011C issued"
    1. click "OK."

    2. choose Cancel when prompted to add a case to a batch.

    3. keep cases sorted by program and received date in groups of no more than 25.

    4. See IRM 4.19.23.2.2.1 Batching and Controlling Replies.

    No matching correspondence records are found....
    AND
    you have double checked the EIN and the tax period for accuracy and it is correct
    1. you have misrouted mail or a prior year case.

    2. IRM 4.19.23.2.1.1Researching New Receipts

    The "case is already closed in FCP"
    1. click "OK" to add to the Late Reply Table.

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

    3. IRM 4.19.23.2.2.2 Batching and Controlling Late Replies.

    The "case does not exist in FCP"
    1. additional IDRS research is required to determine if this is a Late Reply case belonging to your site.

    2. and it is determined it belongs to your site, add to the 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, route the case to the appropriate site http://wc.web.irs.gov/CAWR-SSA/Address%20and%20mail%20stop.htm .

4.19.23.2.2  (04-01-2009)
Controlling on IDRS

  1. All replies and 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 to a tax examiner in received date order.

    4. Each batch number is built according to the program type as outlined in IRM 4.19.23.2.2.1 Batching and Controlling Replies, IRM 4.19.23.2.2.2 Batching and Controlling Late Replies and IRM 4.19.23.2.2.3 Batching and Controlling Prior Late Replies.

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

    Note:

    A CAWR/FUTA IAT Batcher Tool is available. 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.

4.19.23.2.2.1  (06-01-2010)
Batching and Controlling Replies

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

  2. Issue a 2645C http://serp.enterprise.irs.gov/databases/forms-Itrs-pubs.dr/crxltrs.dr/c.dr/2645c.htm interim letter 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-6-12 guidelines.

    Note:

    Management will monitor the CCA listing for any cases assigned to the staging area that are not closed within 60 days and request a 2644C http://serp.enterprise.irs.gov/databases/forms-ltrs-pubs.dr/crxltrs.dr/c.dr/2644c.htm "Second Interim Response" be issued.

  3. FUTA batches will be numbered as follows:

    Tax year Program Sequence Number
    AA BBB CCCCC

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

    • BBB = Program type. FUTA Replies will be notated as FTA .

    • CCCCC = Next Sequential Number available in log.

      Example:

      10FTA00001= first batch created for FUTA Replies for 2010 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. Follow procedures below to update IDRS control.

    1. Access CC TXMOD

    2. Find C# control

    3. Access CC ACTON

    4. Assign the batch to the appropriate Status "A" control labeled TPRR and reassign it to the number designated for FUTA Replies.

    Example:

    CXX,09FTA00001. The "XX" will stand for the "C#" and will overlay the existing FUTA control number.

    Note:

    A CAWR/FUTA IAT Batcher Tool is available. 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.

  6. Create a cover sheet listing each EIN/TIN of the batch, IRS Received Date, Batch Number. Exhibit 4.19.23-1. for 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.

4.19.23.2.2.2  (04-21-2009)
Batching and Controlling Late Replies

  1. Sort late replies by received date.

  2. Access the FCP system, mark the Replies field, enter the received date. The Status Code field will update to LTRP, only if the current Status is a Close Code.

  3. Repeat this process for any re-occurring late replies received, as long as they are on the FCP system. For Prior Late Replies, see IRM 4.19.23.2.2.3

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

  5. Issue a 2645C interim letter 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-6-12 guidelines.

    Note:

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

  6. FUTA 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. FUTA Late Replies will be notated as FLR.

    • CCCCC = Next Sequential Number available in log.

      Example:

      09FLR00001= first batch created for FUTA Late Replies for 2009 cases.

  7. 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.

  8. 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#,08FLR00001,A,TPLR
      IDRS Unit # and TE#,Rec'd Date.

      Note:

      A CAWR/FUTA IAT Batcher Tool is available. 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.

  9. Create a cover sheet listing each EIN/TIN of the batch, IRS Received Date, Batch Number. Exhibit 4.19.23-1. 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.

4.19.23.2.2.3  (04-01-2009)
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-6-12 guidelines.

    Note:

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

  4. FUTA Prior Late Reply batches will be numbered as follows:

    Tax Year Program/Prior Late Reply Sequence Number
    AA BBB CCCCC

    • AA = The last 2 digits of the latest release year to be dropped off the FCP System.

    • BBB = Program type. FUTA Prior Late Replies will be notated as FPR.

    • CCCCC = Sequential Number available in log.

      Example:

      FPR00001= first batch created for FUTA 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. 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#,FPR00001,A,TPLR
    IDRS Unit # and TE#,Rec'd Date

    Note:

    A CAWR/FUTA IAT Batcher Tool is available. 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.

  7. Create a cover sheet listing each EIN/TIN of the batch, IRS Received Date, Batch Number. Exhibit 4.19.23-1. for a sample cover sheet. Place cover sheet on top of the batch.

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

4.19.23.2.2.4  (06-01-2011)
Retrieving Forms 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 FUTA tax assessment and/or penalty. These requests will either be paper, fax, or sent to a secure email box *SBSE CCS XXXX CAWR-FUTA (XXXX= CINCY, MEM, or PHILA). The RO will put the taxpayer's Name Control, MFT, and the last four digits of the TIN in the subject line for each specific Form 3870 being sent.

  2. The clerk or designated official:

    1. retrieve from email box at least once a day

    2. print each Form 3870 with attachments and staple

    3. sort by program

    4. record volume by program

    5. research on IDRS to identify if it belongs to your service center or if it is additional correspondence and associate if necessary

    6. If cases are in our inventory and are closed, batch them as Late Replies on IDRS.

    Reminder:

    Do not mix FUTA Late Replies with the Form 3870 Late Replies. Forms 3870 must be batched separately.

4.19.23.2.2.4.1  (06-01-2010)
Batching and Controlling Forms 3870

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

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

    Note:

    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. FUTA Form 3870 batches will be numbered as follows:

    Tax Year Program/Prior Late Reply Sequence Number
    A BBBB CCCCC

    • A = Program Type - FUTA 3870 Late Replies will be notated as F.

    • BBBB = Category will be notated as 3870

    • CCCCC = Next sequential Number available in log.

    Example:

    F387000001 = first batch created for FUTA3870 Late Reply.

  4. Retrieve cases of the same program and received date, and assign the next available batch number from the appropriate log book.

  5. Use the CAWR/FUTA IAT Batcher Tool to streamline the clerical Form 3870 batching process. The Batcher Tool allows the user to input the applicable STAUP or TC470/90 on all cases and alerts the clerical staff when it has an ASED expiring within 90 days.

  6. To manually assign Forms 3870 and create the IDRS control, follow the procedures below:

    1. Access CC TXMOD

    2. Access CC ACTON

    3. Create a new "A" Status Control. Use Category Code TPLR.

      Example:

      C#,F387000001,A,TPLR
      IDRS Unit #,TE#, Received Date

  7. File completed batch in FUTA inventory staging area designated for Forms 3870 in batch number order.

    Note:

    DO NOT CONTROL FORM 3870 CASES ON THE FCP SYSTEM.

4.19.23.2.2.5  (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.

      Example:

      Batch 09FTA00001 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.

    Note:

    When assigning a case directly to a Tax Examiner assign the case on IDRS directly to the specific tax examiner number.

4.19.23.3  (04-02-2008)
Loose State Certifications

  1. At times, states will send loose State Certifications (Form 940C) for cases not yet in the FCP database. Research FCP to ensure a previous state cert 940C has not been received. To research FCP:

    1. On FCP click on EDIT.

    2. Select FUTA Form 940C from the drop down menu.

    3. Click on the Search String box and type in the EIN in "XX-XXXXXXX" format.

    4. Click the down arrow next to the Search Field Box and change it to EIN and click the Find button.

    5. Repeat steps 3 and 4 using information like Company Name for the search if the 940C information does not appear.

    6. Click the No button to stop the search if the 940C is not found.

  2. When inputting new Forms 940C follow the steps below:

    1. Click New button to enter the new 940C information.

    2. Enter the information from the 940C in the fields. A number will be assigned to that 940C. Write the number at the top of the 940C.

    3. Click the Apply button to save the Form 940C information, then the Close button.

    4. File in the Form 940C in the FUTA staging area using the assigned number.

4.19.23.4  (10-01-2012)
Undeliverables

  1. This section is to be used for all FUTA letters returned undeliverable. Undeliverable mail received from the mail room can be identified one of two ways:

    1. Unopened original FUTA correspondence.

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

  2. All undeliverable mail is to be reviewed within 7 calender days of the IRS received date. This action will prevent the FCP System from closing the case as a "No Reply" before a new letter can be issued with the new address.

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

  4. When there is no P.O. sticker research IDRS Command codes ENMOD, INOLES, and NAMEE for a new/better address by using the Research Address IAT tool.

  5. If CC ENMOD shows an SSN that is responsible for the entity, use CC INOLES for the SSN to research for a new/better address. If CC ENMOD shows a Mr. and Mrs. listed, address the envelope only to 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. input Undeliverable date onto FCP and batch the Undeliverable to a tax examiner.

    A new address is NOT found input Undeliverable date and batch for a tax examiner 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 FUN

    • CCCCC = Next Sequential Number available in log.

      Example:

      10FUN00001=first batch created for
      FUTA Undeliverables
      for 2010 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. Follow procedures below to update IDRS control:

    1. Access CC TXMOD.

    2. Access CC ACTON.

    3. Ensure the previous "M" control is closed.

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

      Example:

      C#,10FUN00001,A,UNDL
      *,MMDDYYYY(IRS receive date)

  9. Create a cover sheet listing each EIN/TIN of the batch, IRS Received Date, Batch Number. Exhibit 4.19.23-1. for a sample cover sheet. Place cover sheet on top of the batch.

  10. File completed batch in FUTA inventory undeliverable staging area in batch number order or give directly to a tax examiner.

4.19.23.5  (04-01-2008)
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 FUTA unit.

  3. At times misdirected mail may be received. This is mail not related to the CAWR or FUTA programs. This mail will be routed back to the mail room for proper routing.

  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.

4.19.23.6  (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 "Record of Discovered Remittances. "

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

4.19.23.7  (04-02-2008)
Retrieving Phone Messages

  1. At times taxpayers or internal IRS areas may call to inquire about a FUTA 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.

4.19.23.8  (06-01-2011)
Taxpayer Advocate Service

  1. Even though the IRS strives to improve its systems and provide better service, some taxpayers still have difficulty getting solutions to their problems or appropriate, timely responses to their inquiries. The purpose of all Taxpayer Advocate Service (TAS) is to guide taxpayers through the process resolving tax problems they haven't been able to resolve on their own. Information on the new TAS Case Acceptance Criteria and how and when to refer a taxpayer to TAS is available in IRM 13.1.7. The TAS toll-free case intake line is 1–877–777–4778 or TTY/TDD 1–800–829–4059. Service Level Agreements between TAS and the Operating Divisions are available at the TAS web site. When a TAS case is received you will take it to your TAS Coordinator.

Exhibit 4.19.23-1 
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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