4.119.1  BMF Underreporter (BMF AUR) Control (Cont. 1)

4.119.1.4 
Miscellaneous Notice Processing

4.119.1.4.9 
Responses

4.119.1.4.9.2  (09-09-2014)
Form 433-D or Form 9465 - Installment Agreements

  1. When responses are received with a Form 433-D or Form 9465, Installment Agreement Request attached, special handling is required.

  2. Take the following steps to process a taxpayers response that includes either a Form 433-D or Form 9465 request for a Installment Agreement:

    If the Form 433-D or Form 9465 is.... And.... Then....
    ...attached to correspondence and is the signature document used to agree to the tax increase there is not any taxpayer comments or other factors that would prevent the response from being built in to a "Agreed Batch"
    1. Make a photocopy to send to Collections.

    2. Using red ink, annotate on the photocopy "pending BMF AUR assessment " .

    3. Route the photocopy to Collections.

    4. Using pencil, annotate on the original "IA to Collection" .

    5. Use the original to build into the applicable agreed batch.

    ....not the signature used to agree to the tax increase.... there is not any taxpayer comments or other factors that would prevent the response from being built in to a "Agreed Batch"
    1. Remove Form 433-D or Form 9465 from the correspondence.

    2. Using red ink, annotate on the original "pending BMF AUR assessment" .

    3. Route to Collections.

    4. Using pencil, annotate in the upper right hand corner of the first page of the correspondence " IA to Collection " .

    5. Use remainder of response to build into the applicable agreed batch.

    .... the only piece of correspondence OR contains taxpayers comments  
    1. Make a photocopy of the Form 433-D or Form 9465 to route to Collections.

    2. Using red ink, annotate the photocopy "pending BMF AUR assessment" .

    3. Route the photocopy to Collections.

    4. Using pencil, annotate " IA to Collection " .

    5. Use the original to build into the applicable disagreed batch.

4.119.1.4.9.3  (09-09-2014)
CP 2531 Responses

  1. CP 2531 Responses are built to BT 430, 431. If the IRS received date on the response is 23 days or older, or it has been determined that priority handling is needed, build the responses into BT 440, 441.

  2. Associated batches of CP 2531 responses are available to be worked by the TEs.

4.119.1.4.9.4  (09-09-2014)
CP 2030 Responses

  1. After initial sorts are completed, all CP 2030 responses should be further screened for those with Form 433-D or Form 9465 as these require special handling, see IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements. CP 2030 responses are then sorted for batch building by:

    • agreed

    • disagreed

4.119.1.4.9.4.1  (09-09-2014)
Agreed CP 2030 Responses

  1. An Agreed CP 2030 Response indicates agreement with the CP 2030 in its entirety and must meet at least one of the following conditions:

    1. Be full paid for correct tax and penalties with no taxpayer comments.

      Note:

      To determine if the case is full paid, use IDRS CC TXMODA verifying transaction code 640/670 payment amount is equal to the "Total Amount Due" on the notice

      .

    2. Be a signed Form 433-D or Form 9465 attached to a notice with no taxpayer comments. See (2) below. See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements for further information.

      Note:

      If the Form 433-D or Form 9465 is the only piece of correspondence, make a copy to route to Collection. Use red ink to annotate the photocopy of the Form 9465 or Form 433-D with: "pending BMF AUR assessment" . Use the original to build into the appropriate disagreed response batch, make sure to annotate that a copy of the IA was sent to Collection.

    3. Contain a signature (on the Consent to Tax increase line) on an unaltered CP 2030 with no taxpayer comments/attachments. See (2) and (3) below for additional information on a faxed consent to tax increase.

      Note:

      If the Disagreement line on the Response Page has been signed, consider the response disagreed. Failure to do so could result in an incorrect assessment which can lead to increased taxpayer burden and additional cost for the IRS.

  2. A faxed consent to assess additional tax CP 2030, Form 433-D or Form 9465 of $250,000 or less with no taxpayer comments can be accepted. Build these cases into BT 510, 511.

  3. If a faxed consent to assess additional tax in excess of $250,000 is received, original signatures are required treat this response as disagreed.

  4. Agreed responses are built into BT 510, 511.

4.119.1.4.9.4.2  (09-09-2014)
Disagreed CP 2030 Responses

  1. A Disagreed CP 2030 Notice Response does not meet the conditions in IRM 4.119.1.4.9.4.1, Agreed CP 2030 Responses, and is identified by:

    • Disagreement with at least some part of the notice

    • The CP 2030 is unsigned, or there are taxpayer comments

    • An unsigned Form 433-D or Form 9465 with or without taxpayer comments

    • The only correspondence received is a Form 433-D or Form 9465

  2. While sorting/building responses that meet disagreed criteria take the following steps:

    1. Remove all Form 433-D or Form 9465.

    2. Mark the response with "IA to Coll" or similar language to let the TE know that the response contained an Installment Agreement.

    3. Send the Form 433-D or Form 9465 to Collection, see IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements.

  3. Disagreed responses are built into BT 530, 531. However, if the received date is 23 DAYS OR OLDER or it has been determined that priority handling is needed, build the response to BT 540, 541.

4.119.1.4.9.5  (09-09-2014)
Statutory Notice Responses

  1. After initial sorts are completed, all Statutory responses should be further screened for those with Form 433-D or Form 9465 as these require special handling, see IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements. Statutory responses are then sorted for batch building by:

    • agreed

    • disagreed

    Reminder:

    All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

    Note:

    As the volume of Stat responses is generally low, Priority Stat Response BT 740, 741 may be used for all Stat responses.

4.119.1.4.9.5.1  (09-09-2014)
Agreed Statutory Notice Responses

  1. An Agreed Statutory Response indicates agreement by meeting one of the following conditions:

    1. An unaltered CP 2030 (attached or not attached to a Statutory Notice) that contains a signature (on the Corporation Agrees to Tax Increase line on the Notice) with no taxpayer comments.

    2. A signed Letter 4550C that contains a signature with no taxpayer comments.

    3. A signed Form 433-D or Form 9465 attached to a notice with no taxpayer comments. See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements.

      Note:

      If the Form 433-D or Form 9465 is the only piece of correspondence, make a copy to send to Collection. Use red ink to annotate the copy of the Form 433-D or Form 9465 with "Pending BMF AUR Assess" . Use the original to build into the appropriate disagreed response batch, being sure to annotate that a copy of the IA was sent to Collection.

    4. A signature (under the Consent to Tax Increase jurat) on an unaltered Statutory Notice of Deficiency Waiver, Form 4089, with no taxpayer comments/attachments, See (2) and (3) below for additional information on a faxed consent to tax increase.

      Caution:

      Full payment received after a Notice of Deficiency was issued, without the necessary signature(s), cannot be considered an agreement with the tax increase. Build these responses to the appropriate disagreed response batch type.

      Reminder:

      All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

      Note:

      If the Disagreement line on the Response page of the Notice has been signed, consider the response to be disagreed. Failure to do so could result in an incorrect assessment, which could cause an increase in taxpayer burden and additional cost for the IRS.

  2. A faxed consent to assess additional tax CP 2030, Letter 4550C, Form 4089 (Stat Notice), Form 433-D or Form 9465 of $250,000 or less attached to notice with no taxpayer comments can be accepted. Build these cases into BT 710, 711 (BT 510, 511 for CP 2030phase).

  3. If a faxed consent to assess additional tax in excess of $250,000 is received, treat this response as disagreed. Original signatures are required.

  4. Agreed Stat responses are built into BT 710, 711.

    Note:

    Although Stat responses with an IRS received date of 23 days or older will be assigned to a BT 740, 741.

4.119.1.4.9.5.2  (09-09-2014)
Disagreed Statutory Notice Responses

  1. All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

  2. A disagreed Stat response does not meet the conditions in IRM 4.119.1.4.9.5.1, Agreed Statutory Notice Responses, and is identified by:

    1. Disagreement with at least some part of the notice.

    2. The waiver is unsigned, or there are any taxpayer comments.

    3. The only correspondence is a Form 433-D or Form 9465.

  3. Disagreed Stat responses can be assigned to BT 730, 731 when building a sufficient volume with the same IRS received date. Otherwise, consider using BT 740, 741 regardless of date.

    Note:

    The determination regarding which BT to use is made by local management.

  4. A Statutory Notice Response with a received date of 23 DAYS OR OLDER will be built to BT 740, 741.

  5. When Statutory responses contain a Form 433-D or Form 9465:

    1. Remove all Form 433-D or Form 9465.

    2. Mark the response with "IA to Coll" or similar language to let the TE know that the response contained an Installment Agreement.

    3. Send the Form 433-D or Form 9465 to Collection. See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements, for additional information.

4.119.1.4.9.5.3  (09-09-2014)
Statutory Notices Not Generated - Late Responses

  1. If a response is received but the Statutory Notice has not been mailed:

    1. Pull case and notice.

    2. Destroy paper and electronic copy of notice maintained in the campus folder.

    3. Update transcript and folder with appropriate process code PC 4710.

    4. Build response into appropriate batch type.

  2. If the response is received later than the Friday before the Notice Mailout Date, batch the case to a Statutory Response BT 710, 711, 730, 731, 740 or 741 after the notice date has passed.

  3. For additional information see IRM 4.119.1.5.2.2Response Batch Building (Batch Types (BT) 430, 431, 440, 441, 510, 511, 530, 531, 540, 541, 710, 711, 730, 731, 740, and 741).

4.119.1.4.10  (09-09-2014)
Statutory Notices (Process Code 4700)

  1. Statutory Notices are created by the tax examiners. After the notice is created the tax examiners will update the DCI and folder to PC 4700.

  2. PC 4700 Statutory Notices are maintained in the campus folder in TIN order.

  3. A Statutory Notice consists of the following:

    1. Cover Sheet with tax payer's address.

    2. The original and one copy of CP 3219B.

    3. The original and one copy of Form 4089.

    4. A copy of the most current CP 2030/Recomputation Notice (except page 1 and the response page).

    5. A copy of the IRPTR information return documents (that were included with the CP 2030).

  4. The Statutory Notice is a legal document. Therefore, no marks or corrections should be made on the notice.

  5. The original Certified Mail Listing and Registered Mail Listing is maintained in clerical as follows:

    1. Clerical associates the listings with the certified notices for mailing.

    2. The U.S. Post Office stamps the date the listing was received and returns it to BMF AUR.

    3. Clerical stores the listings in the designated log book.

4.119.1.5  (09-09-2014)
General Batch Information

  1. BMF AUR uses a series of batches to control and monitor inventory. Cases from Form 1120 and Form 1041 move from batch to batch as significant actions take place.

  2. Manually built batches for Form 1120 and Form 1041 use the same process procedures but MUST remain separated by form type.

  3. Batches built for Form type 1120 the first three digits will end with a zero. Batches built for Form type 1041 the first three digits will end with a one.

  4. Batches are built in the order the TINs are entered.

    Note:

    Returns (cases) must be kept in the order in which they are built.

4.119.1.5.1  (09-09-2014)
Description of Batch Numbers

  1. A batch number is a six-digit number that is used to describe the physical location or the stage of processing for a case file.

  2. The first three numbers of every batch number are used to describe/define the batch and Form type. On Form 1120 batches the third digit will be a zero. On Form 1041 batches the third digit will be a one.

  3. The next three numbers are used to describe/define either the sequential number of a batch (e.g., 001, 002, 003, etc, through 999).

4.119.1.5.2  (09-09-2014)
Batch Building - General

  1. When cases are being assigned to a batch, there are specific stated requirements that must be met.

  2. The BMF AUR Coordinator sets the maximum volume for each work unit and batch.

  3. When the batch has been assembled, print the appropriate Work Unit listings by batch number. The listing is used as a transmittal document and can also be used to verify batch contents. The verification of batch contents is a local management decision. For additional information, see IRM 4.119.1.10.2, Work Unit Listings.

4.119.1.5.2.1  (09-09-2014)
Screening Batch Building (Batch Type (BT) 310, 311, 340, 341)

  1. The BMF AUR inventory is ordered in groups referred to as correlations and each case is assigned a CSN.

  2. Initial batch building is also referred to as Case Analysis and Screening.

  3. An IDRS control base is opened on each case using the following:

    1. Access IDRS CC TXMODA.

    2. Open the control using IDRS CC ACTON accordingly C#,31XSCREEN,B,MISC 0481100000,*.

  4. Cases are manually built by Form and Year (BT 310 for Form 1120 and BT 311 for Form 1041 ).

  5. Returns (paper filed) are received from Campus Files and Federal Records Centers, stapled behind Form 4251, Charge-outs.

    Note:

    Do not build Form 4251, without a return. Treat as Classified Waste.

  6. Electronically filed returns (MeF) Form 1120 and Form 1041 cases do not receive a Form 4251, Return Charge-out. For specifics on identifying these cases, see IRM 4.119.1.3.11, Modernized e File.

  7. To build a screening batch:

    1. Identify next batch number to be built.

    2. Access IDRS CC TXMODA.

    3. Update the control using IDRS CC ACTON accordingly CXX,31XXXXWUXX,B,MISC.

    4. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    5. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    6. Place copy of the transmittal and listing with the batch.

    7. Update batch inventory.

    8. Deliver the batch to the designated area.

  8. If cases cannot be built into the batch take to lead.

  9. If loose documents (1099's, K-1 schedules, etc.) are found in screening, take the following actions:

    1. Research BMF AUR and take appropriate steps to associate with the case.

    2. If not in BMF AUR, research IDRS to determine handling.

4.119.1.5.2.2  (09-09-2014)
Response Batch Building (Batch Types (BT) 430, 431, 440, 441, 510, 511, 530, 531, 540, 541, 710, 711, 730, 731, 740 and 741)

  1. Responses should have undergone several sorts for tax year, type of response, and received date before response batch building begins.

  2. When building Response Batches, Prior to entering the TIN into a response batch, verify the IRS received date. The IRS received date is determined by following the priority criteria listed below:

    1. Oldest IRS received date stamped on correspondence.

    2. Envelope postmark date.

    3. Signature date.

    4. Current date.

  3. When a faxed response is received, the IRS received date is determined by the following priority criteria listed below:

    1. Fax date (printed on fax).

      Caution:

      The fax date is sometimes incorrect, use caution when determining whether to use this date.

    2. BMF AUR received date stamped on correspondence.

    3. Signature date.

    4. Current date.

  4. To build a response batch:

    1. Get the assigned work.

    2. Pull the cases and associate the appropriate response with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,XXXXXXWUXX,B,MISC→0481100000,MMDDYYYY.

      Caution:

      Received dates should be built by week ending age dates for BT 430, 431, 530, 531 730, and 731.

      Caution:

      Ensure all responses are built into the appropriate batch type based on the most current action taken on the case.

    6. Be sure two responses are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

  5. If cases cannot be built into the batch take to lead.

  6. For additional information, see IRM 4.119.1.5.3, Pull Cases.

  7. If IDRS displays the case has been closed with a BMF AUR Process Code, place the response in the designated area for closed cases. See IRM 4.119.1.6.31Closure Suspense for more information.

4.119.1.5.2.3  (09-09-2014)
Unit Release

  1. Cases suspended in technical units are released after being worked. These completed cases are placed in a designated area.

  2. As directed, get the cases from each technical unit.

  3. Sort all the gathered cases by the PC/IPC assigned to the case.

    Target Batch Process/Internal Process Codes
    Screening Release 4100, 4110, 4130, 4140, 4150, 4160, 4170, 4200, 4210, 4220, 4240, , 4270, 4260, 4270, 4290, 4300, 4500, 41WP
    CP 2531 Release 430A, 4340, 4350, 4370, 4380, 4400, 4420, 4440, 4460, 4470, 4520 , 43PH, 4XRF
    CP 2030 Release 450A, 452A ,4530, 453A, 4550, 4560, 4570, 4580, 4590, 4600, 4610, 4630, 4660, 4670, 4680,4700, 4XRF, 45EX, 45PH, 45RN
    Stat Release 470A, 4750, 475A, 4770, 4780, 4790, 4800, 4810, 4820, 4830, 4840, 4850, 4860, 4870, 4880, 4890, 47PH, 4XRF, 47SR
    Reconsideration Unit Release 4900, 4910, 4920, 4930, 4940, 49PH

    Note:

    PC 4110, 4130, 4350, 4380, 4560, 4570, 4780 and 4790, require an AMDISA print

    .

  4. Release the cases to the appropriate area based on the PC/IPC.

4.119.1.5.3  (09-09-2014)
Pulling Cases

  1. Cases that are stored in the clerical suspense files are pulled when an action needs to be taken on a case.

  2. Pulling cases from files requires the following:

    1. TIN of case.

    2. CSN of case.

    3. Date of most recent notice sent to taxpayer.

  3. Pull case and continue processing for action being taken.

4.119.1.6  (09-09-2014)
Specific Batch Type (BT) Definition

  1. The following information provides a definition of batch types and outlines the characteristics and functionality of batch types in the BMF AUR program.

4.119.1.6.1  (09-09-2014)
Batch Type (BT) 310, 311 (Screening Association/Complete Cases)

  1. A Case control is opened on IDRS with activity 310/311SCREEN for every TIN that was selected to be worked in BMF AUR.

  2. TINs previously assigned to BT 310, 311 SCREEN are built into Complete Case BT 310, 311 when the return or data is received.

    Caution:

    Form 4251 with no tax paper return should Not be built into BT 310 or BT 311. Destroy these Form 4251.

  3. For instructions on building BT 310, 311 see IRM 4.119.1.5.2.1, Screening Batch Building (Batch Type (BT) 310, 311, 340 and 341.

4.119.1.6.2  (09-09-2014)
Batch Type (BT) 340, 341 (Priority Screening Batches)

  1. These are batches of screening cases which require expedited processing as determined by local management.

  2. The cases may be removed from the original screening batches or batched initially to a BT 340, 341.

  3. For instructions on building BT 340, 341 see IRM 4.119.1.5.2.1, Screening Batch Building (Batch Type (BT) 310, 311, 340, and 341.

4.119.1.6.3  (09-09-2014)
Screening Unit Research Suspense

  1. Cases requiring a return request or transcript (additional research) are updated by the TE with IPC 41RR. These cases are suspended in the technical unit and should be monitored by the TE to ensure the requested research is received.

  2. When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document). The TE works and releases the cases.

4.119.1.6.4  (09-09-2014)
Screening Unit Suspense

  1. Screening cases which require a technical determination from the manager or lead TE are transferred by the TE to their Screening Unit Suspense.

  2. When a TE transfers a case to Unit Suspense, they update the activity on IDRS to IPC 41MRXXMMDD, and gives the case to the appropriate designee (Lead, TCO, etc).

  3. These cases are kept in suspense files in the technical units until the issue is resolved and the case is released in the unit's designated area for clerical retrieval.

4.119.1.6.5  (09-09-2014)
CP 2531 Suspense Batch

  1. Cases issued a CP 2531 notice based on PC 4300 are updated to activity CP 2531MMDD by the TE who created the CP 2531 notice.

  2. The cases are filed in CSN order by notice date until a response is received, the notice is returned as undeliverable with a new address, or the suspense time frame expires.

  3. The suspense time frames for CP 2531 Notices are:

    • 60 days for domestic addresses

    • 90 days for foreign addresses

4.119.1.6.6  (09-09-2014)
Batch Type (BT) 430, 431 (CP 2531 Response)

  1. When a response to a CP 2531 is received, the TIN is assigned to CP 2531 Response BT 430, 431. The batch is built by entering the TIN. The correspondence is used as the input document.

    Note:

    If a response with an IRS received date is 23 days or older the response must be assigned to BT 440, 441, CP 2531 Priority Response.

  2. Weekly IRS received dates can be assigned to CP 2531 Response BT 430, 431.

  3. For instructions to build BT 430, 431 see IRM 4.119.1.5.2.2, Response Batch Building (Batch Types (BT) 430, 431, 440, 441, 510, 511, 530, 531, 540, 541, 710, 711, 730, 731, 740, and 741.

  4. To build BT 430, 431:

    1. Get the assigned work.

    2. Pull the cases and associate the response with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,43XXXXWUXX,A,BUR1→0481100000,MMDDYYYY.

    6. Be sure two responses are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

  5. If after a thorough search fails to locate the case or response, take to lead.

4.119.1.6.7  (09-09-2014)
CP 2531 Unit Research Suspense

  1. CP 2531 cases requiring a return request or transcript (additional research) are updated by the TE with IPC 43RR. These cases are suspended in the technical unit and should be monitored by the TE to ensure the requested research is received.

  2. When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document). The TE works and releases the cases.

4.119.1.6.8  (09-09-2014)
CP 2531 Unit Suspense

  1. Cases are moved to CP 2531 Unit Suspense when:

    1. A TE requires a technical determination from a manager or lead TE on a CP 2531 case. The TE transfers the case and updates the IDRS activity to 43TRXXMMDD or 43MRXXMMDD.

    2. An outbound call is made on a CP 2531 case. The TE updates the IDRS activity to 43PHMMDD.

    3. A TE sends a letter on a CP 2531 case. The TE updates the IDRS activity to 43LTMMDD.

  2. When the correspondence is received, update the control using IDRS CC ACTON accordingly CXX,43XRESP,A,BUR1→,MMDDYYYY if the IRS received date is less then 23 days old or CXX,44XRESP,A,BUR1→,MMDDYYYY if the IRS received date is 23 days or older.

  3. Give the information to the appropriate unit based on IDRS research.

  4. The TE works and releases the cases.

4.119.1.6.9  (09-09-2014)
Batch Type (BT) 410, 411 Undeliverable CP 2531

  1. Cases are classified as Undeliverable when the Post Office returns the CP 2531 notice as undeliverable.

  2. Research IDRS CC ENMOD XX-XXXXXXX, etc (current entity should display) for an updated address.

  3. Cases with no new or better address, associate the undeliverable with the case and refile back into the appropriate suspense batch in the files.

  4. Cases with a new or better address build into BT 410, 411.

  5. To build an undeliverable BT 410, 411:

    1. Get the assigned work.

    2. Pull the cases and associate the underliverable with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,41XXXXWUXX,A,UNDL→0481100000.

      Caution:

      If a new action was taken after the issuance of the undeliverable associate the undeliverable with the case file. No further action needs to be taken.

    6. Be sure two undeliverables are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

  6. Undeliverable POA notices cannot be batched into Undeliverable CP 2531 BT 410, 411 associate the undeliverable with the case and refile back into the appropriate suspense batch in the files.

4.119.1.6.9.1  (09-09-2014)
Batch Type (BT) 440, 441 (CP 2531 Priority Response)

  1. CP 2531 response cases that should receive priority handling are built to CP 2531 Priority Response BT 440, 441.

  2. CP 2531 responses with an IRS received date of 23 days or older MUST be built into CP 2531 Priority Response BT 440, 441.

  3. For instructions to build BT 440, 441 see IRM 4.119.1.5.2.2, Response Batch Building (Batch Types (BT) 430, 431, 440, 441, 510, 511, 530, 531, 540, 541, 710, 711, 730, 731, 740 and 741.

  4. CP 2531 Priority Response BT 440, 441 can have different IRS received dates assigned to the batch.

  5. To build BT 440, 441:

    1. Get the assigned work.

    2. Pull the cases and associate the response with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,44XXXXWUXX,A,BUR1→0481100000,MMDDYYYY.

    6. Be sure two responses are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

  6. If after a thorough search fails to locate the case or response, take to lead.

4.119.1.6.9.2  (09-09-2014)
Batch Type (BT) 490, 491 (Aged CP 2531/CP 2030Preparation) - No Responses

  1. Cases in CP 2531 Suspense have a expiration suspense time frame. When the suspense time frame has expired these cases are built to BT 490, 491 to have a CP 2030 generated.

    Reminder:

    Cases identified as being in a Disaster Zip will NOT age until after the disaster zip end date has expired.

  2. To build a BT 490, 491:

    1. Get the assigned work.

    2. Identify next batch number to be built.

    3. Access IDRS CC TXMODA.

    4. Update the control using IDRS CC ACTON accordingly CXX,49XXXXWUXX,A,BUR1→0481100000.

    5. Be sure two cases are not stuck together.

    6. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    7. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    8. Place copy of the transmittal and listing with the batch.

    9. Update batch inventory.

    10. Deliver the batch to the designated area.

  3. The tax examiner will update the cases with PC 4520, and generate a CP 2030.

4.119.1.6.10  (09-09-2014)
CP 2030 Suspense

  1. Cases issued a CP 2030 notice based on PC 4500 are updated to IDRS activity CP 2030MMDD by the TE who created the CP 2030 notice.

  2. Cases issued a recomputed CP 2030 notice based on PC 4530 are updated to IDRS activity RECOMPMMDD by the TE who created the recomputed CP 2030 notice.

  3. Cases issued a CP 2030 notice after a CP 2531 notice based on PC 4520 are updated to IDRS activity FCP30MMDD by the TE who created the CP 2030 notice.

  4. The cases are filed in CSN order by notice date until a response is received, the notice is returned as undeliverable with a new address, or the suspense time frame expires.

  5. The suspense time frames for CP 2030Notices are:

    • 60 days for domestic addresses

    • 90 days for foreign addresses

4.119.1.6.11  (09-09-2014)
CP 2030 Unit Research Suspense

  1. CP 2030 cases requiring a return request or transcript (additional research) are updated by the TE with IPC 45RR. These cases are suspended in the technical unit and should be monitored by the TE to ensure the requested research is received.

  2. When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document). The TE works and releases the cases.

4.119.1.6.12  (09-09-2014)
CP 2030 Unit Suspense

  1. Cases are moved to CP 2030 Unit Suspense when:

    1. A TE requires a technical determination from a manager or lead TE on a CP 2030 case. The TE transfers the case and updates the IDRS activity to 45TRXXMMDD or 45MRXXMMDD.

    2. An outbound call is made on a CP 2030 case. The TE updates the IDRS activity to 45PHMMDD.

    3. A TE sends a letter on a CP 2030 case. The TE updates the IDRS activity to 45LTMMDD.

  2. When the correspondence is received, update the control using IDRS CC ACTON accordingly CXX,51XRESP,A,BUR0→,MMDDYYYY if the response meets agreed criteria,CXX,53XRESP,A,BUR0→,MMDDYYYY if the response does not meet agreed criteria and the IRS received date is less then 23 days old or CXX,54XRESP,A,BUR0→,MMDDYYYY if the IRS received date is 23 days or older.

  3. Give the information to the appropriate unit based on IDRS research.

  4. The TE works and releases the cases.

4.119.1.6.13  (09-09-2014)
Batch Type (BT) 510, 511 (Agreed Response)

  1. Fully agreed CP 2030/Recomp notice response cases are built into BT 510, 511.

  2. An Agreed CP 2030/Recomp Response indicates agreement with the CP 2030 in its entirety and must meet at least one of the following conditions:

    1. Be fully paid for tax and penalties with no taxpayer comments.

    2. Contains a signature on an unaltered CP 2030 with no taxpayer comments/attachments.

    3. Be a signed Form 433-D or Form 9465 attached to a notice with no taxpayer comments. See (3) and (4) below for additional information on a faxed consent to tax increase. See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements, for additional information.

      Note:

      If the Disagreement line on the CP 2030 Response Page of the CP 2030 Notice has been signed, consider the response to be disagreed.

  3. A faxed consent to assess additional tax (CP 2030 or Form 433-D/9465 ) of $250,000 or less can be accepted. Build these responses into BT 510, 511.

  4. If a faxed consent to assess additional tax is received and the increase to tax is in excess of $250,000, treat this response as disagreed. Original signatures are required.

  5. While sorting or building responses that meet agreed criteria, remove all Form 433-D or Form 9465 and send to Collection. See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements, for additional information.

  6. For instructions on building BT 510, 511 see IRM 4.119.1.5.2.2, Response Batch Building (Batch Types (BT) 430, 431, 440, 441, 510, 511, 530, 531, 540, 541, 710, 711, 730, 731, 740, and 741).

    Note:

    There are other batch assignment options for CP 2030 agreed responses. At managements option, agreed CP 2030/Recomp responses with an IRS received date of 23 days or older could be built to Priority BT 540, 541.

  7. All assessments are input via IDRS.

  8. If research indicates the case has been closed with a BMF AUR Process Code, place the response in the designated area for closed cases.

  9. To build BT 510, 511:

    1. Get the assigned work.

    2. Pull the cases and associate the response with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,51XXXXWUXX,A,BUR0→0481100000,MMDDYYYY.

    6. Be sure two responses are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

  10. If after a thorough search fails to locate the case or response, take to lead.

4.119.1.6.14  (09-09-2014)
Batch Type (BT) 530, 531 (CP 2030/Recomp Disagreed Response)

  1. Disagreed taxpayer responses to CP 2030/Recomp cases are built to CP 2030/Recomp Disagreed Response BT 530, 531. The other option for batch assignment for disagreed cases is CP 2030/Recomp Priority BT 540, 541 for responses 23 Days or Older from the IRS received date. BT 530, 531 is available for request and processing by the technical units.

  2. A disagreed CP 2030 notice response does not meet the conditions in IRM 4.119.1.6.13, Batch Type (BT) 510, 511 (Agreed Response), and is identified by:

    1. Disagreement with at least some part of the notice.

    2. The CP 2030 is unsigned, or there are any taxpayer comments.

    3. A Form 433-D or Form 9465 is the only piece of correspondence received with or without taxpayer comments.

    Reminder:

    See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements, when responses contain a Form 9465 or Form 433-D.

  3. For instructions on building BT 530, 531 see IRM 4.119.1.5.2.2, Response Batch Building (Batch Types (BT) 430, 431, 440, 441, 510, 511, 530, 531, 540, 541, 710, 711, 730, 731, 740 and 741).

  4. To build BT 530, 531:

    1. Get the assigned work.

    2. Pull the cases and associate the response with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,53XXXXWUXX,A,BUR0→0481100000,MMDDYYYY.

    6. Be sure two responses are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

  5. If after a thorough search fails to locate the case or response, take to lead.

4.119.1.6.15  (09-09-2014)
Batch Type (BT) 540, 541 (CP 2030/Recomp Priority Batch)

  1. Disagreed CP 2030 responses that are 23 days old or older (from the IRS received date) are classified as Priority Responses.

    Reminder:

    See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements, when priority responses contain a Form 433-D or Form 9465.

  2. A CP 2030 Priority Response batch can have different IRS received dates.

  3. For instructions on building BT 540, 541 see IRM 4.119.1.5.2.2, Response Batch Building (Batch Types (BT) 430, 431, 440, 441, 510, 511, 530, 531, 540, 541, 710, 711, 730, 731, 740 and 741).

  4. To build BT 540, 541:

    1. Get the assigned work.

    2. Pull the cases and associate the response with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,54XXXXWUXX,A,BUR0→0481100000,MMDDYYYY.

    6. Be sure two responses are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

  5. If after a thorough search fails to locate the case or response, take to lead.

4.119.1.6.16  (09-09-2014)
Batch Type (BT) 590, 591 (Aged CP 2030/Recomp Stat Preparation) No Response

  1. Cases in CP 2030 Suspense have an expiration suspense time frame. When the suspense time frame has expired, these cases are built to BT 590, 591 to have a Statutory Notice of Deficiency generated.

    Reminder:

    Cases identified as being in a Disaster Zip will NOT age until after the disaster zip end date has expired.

  2. To build a BT 590, 591:

    1. Get the assigned work.

    2. Identify next batch number to be built.

    3. Access IDRS CC TXMODA.

    4. Update the control using IDRS CC ACTON accordingly CXX,59XXXXWUXX,A,BUR0→0481100000.

    5. Be sure two cases are not stuck together.

    6. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    7. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    8. Place copy of the transmittal and listing with the batch.

    9. Update batch inventory.

    10. Deliver the batch to the designated area.

  3. The tax examiner will update the cases with PC 4700, and generate a STAT notice.

  4. If a response is received after the TIN has been assigned to BT 590, 591 and the STAT notice has not been mailed, pull the case, destroy the STAT notice if necessary and batch into the appropriate response batch. For additional information, see IRM 4.119.1.4.9.5.3Statutory Notices Not Generated - Late Responses.

4.119.1.6.17  (09-09-2014)
Batch Type (BT) 620, 621 (Undeliverable CP 2030/Recomp) - General

  1. When undeliverable CP 2030/Recomps are identified with a better address, these cases are built into Undeliverable CP 2030/Recomp BT 620, 621.

  2. BT 620, 621 is worked by the technical units to generate an amended notice.

4.119.1.6.18  (09-09-2014)
Batch Type (BT) 620, 621 (Undeliverable CP 2030/Recomps)

  1. Cases are classified as Undeliverable when the Post Office returns the CP 2030/Recomp notice as undeliverable.

  2. Research IDRS CC ENMOD XX-XXXXXXX etc, (current entity should display) for an updated address.

  3. Cases with no new or better address, associate the undeliverable with the case and refile back into the appropriate suspense batch in the files.

  4. To build an undeliverable BT 620, 621:

    1. Get the assigned work.

    2. Pull the cases and associate the undeliverable with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,62XXXXWUXX,A,BUR0→0481100000.

      Caution:

      If a new action was taken after the issuance of the undeliverable associate the undeliverable with the case file. No further action needs to be taken.

    6. Be sure two undeliverables are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

  5. Undeliverable POA notices cannot be batched into Undeliverable CP 2531 BT 620, 621 associate the undeliverable with the case and refile back into the appropriate suspense batch in the files.

4.119.1.6.19  (09-09-2014)
Batch Type (BT) 681/682 (Review)

  1. Select cases for the CP 2030/CP 2531 Notice Review from the current notice mail out.

    Note:

    This needs to be done on a bi weekly basis prior to the mail out.

  2. Use the chart below to determine the sample size and "skip" interval to use in pulling the cases. To determine the skip interval divide the total volume by the sample size. Counting every case to identify the sample is not necessary as long as the sampled cases are pulled at regular approximated intervals. Start pulling each weeks sample at a different point in the notice date, i.e. at approximately the 10th case, then the 5th, then the 15th, etc.

    If the Notice volume is between these two numbers: Sample this many cases:
    7,501 or greater   270
    2,001 7,500 261
    1,001 2,000 238
    501 1,000 213
    301 500 176
    201 300 142
    151 200 115
    115 150 96
    1 114 100% or 96, whichever is less
  3. Cases are built in to BT 681/682 by notice type. There are two types of review batches. They are:

    • BT 681: CP 2531 Notice Review

    • BT 682: CP 2030 Notice Review

  4. To build BT 681/682:

    1. Pull cases from notice mail out wall according to chart above.

    2. Separate cases in to work units.

    3. Create work unit listing for each work unit.

    4. Print two copies of work unit listings and give one to the clerical and leave one in the batch.

    5. Create transmittal.

    6. Deliver the batch to the designated area.

  5. After the review is completed, check cases against the work unit listing to verify all cases have been returned and cases were errors pulled.

  6. Give cases identified with errors to the BMF AUR Coordinator.

  7. Return remaining cases to the notice mail out wall.

4.119.1.6.20  (09-09-2014)
Statutory Notice Suspense

  1. Cases issued a STAT notice based on PC 4700 are updated to IDRS activity STATMMDD by the TE who created the STAT notice.

  2. Cases issued a recomputed CP 2030 notice after a STAT based on PC 4750 are updated to IDRS activity RESTATMMDD by the TE who created the STAT notice. These cases are refiled back to the original STAT notice date suspense file.

  3. The cases are filed in CSN order by STAT notice date until a response is received, the notice is returned as undeliverable with a new address, or the suspense time frame expires.

    Reminder:

    Cases with a letter sent after a Statutory notice has been issued, are refiled back to the original STAT notice date suspense file.

  4. The suspense time frames for Statutory Notices are:

    • 105 days for domestic addresses

    • 165 days for foreign addresses

4.119.1.6.21  (09-09-2014)
Statutory Unit Suspense

  1. Cases are moved to STAT Unit Suspense when:

    1. A TE requires a technical determination from a manager or lead TE on a STAT case. The TE transfers the case and updates the IDRS activity to 47TRXXMMDD or 47MRXXMMDD.

    2. An outbound call is made on a STAT case. The TE updates the IDRS activity to 47PHMMDD.

    3. A TE sends a letter on a STAT case. The TE updates the activity to 47LTMMDD.

  2. When the correspondence is received, update the control using IDRS CC ACTON accordingly CXX,71XRESP,A,BURS→,MMDDYYYY if the response meets agreed criteria,CXX,73XRESP,A,BURS→,MMDDYYYY if the response does not meet agreed criteria and the IRS received date is less then 23 days old or CXX,74XRESP,A,BURS→,MMDDYYYY if the IRS received date is 23 days or older.

  3. Give the information to the appropriate unit based on IDRS research.

  4. The TE works and releases the cases.

4.119.1.6.22  (09-09-2014)
Statutory Notice Unit Research Suspense

  1. Cases requiring a return request or transcript (additional research) are updated by the TE with IPC 47RR. These cases are suspended in the technical unit and should be monitored by the TE to ensure the requested research is received.

  2. When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document). The TE works and releases the cases.

4.119.1.6.23  (09-09-2014)
Batch Type (BT) 710, 711 (Statutory Notice Agreed Responses)

  1. All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

  2. Fully agreed Statutory Notice responses are built into BT 710, 711. The current PC/IPC must be 4700, 4750, or 47LT.

  3. An Agreed Statutory Notice Response indicates agreement by meeting one of the following conditions:

    1. An unaltered Letter 2030 or Letter 4550C (attached or not attached to a Statutory Notice) that contains a signature (under the Consent to Tax Increase statement on the Notice) that has no taxpayer comments.

      Note:

      A response is considered "agreed" if the taxpayer signs on the line under The Corporation agrees with all changes AND checks the box Agree with all Changes.

    2. A signature (under the Consent to Tax Increase jurat) on an unaltered Statutory Notice of Deficiency Form 4089 that has no taxpayer comments. See (3) and (4) below for additional information on a faxed consent to tax increase.

    3. A signed Form 433-D or Form 9465 attached to a notice with no taxpayer comments. See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements, for further information.

      Caution:

      Full payment received after a Notice of Deficiency was issued, without the necessary signature(s), cannot be considered an agreement with the tax increase. Build these responses to the appropriate disagreed response batch type.

      Note:

      If the disagreement line on the response page has been signed, consider the response a disagreed response.

  4. A faxed consent to assess additional tax CP 2030, Letter 4550C, Form 4089 (Stat Notice) or Form 9465 attached to notice with no taxpayer comments of $250,000 or less can be accepted. Build these responses into BT 710, 711.

  5. If the tax increase is in excess of $250,000, original signatures are required. If a faxed consent to assess additional tax is received, treat this response as disagreed.

  6. While sorting or building responses that meet agreed criteria, remove all Form 433-D or Form 9465 and send to Collection. See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements, for additional information.

    Note:

    If a Form 433-D is attached, make a copy to keep with the case and forward the original directly to the Collection Operation.

  7. For instructions to build BT 710, 711, see IRM 4.119.1.5.2.2, Response Batch Building (Batch Types (BT) 430, 431, 440, 441, 510, 511, 530, 531, 540, 541, 710, 711, 730, 731, 740, and 741).

    Note:

    There are other batch assignment options for STAT agreed responses. At managements option, agreed STAT agreed/Recomp responses with an IRS received date of 23 days or older could be built to Priority BT 740, 741.

  8. All assessments are input via IDRS.

  9. If research indicates the case has been closed with a BMF AUR Process Code, place the response in the designated area for closed cases.

  10. To build BT 710, 711:

    1. Get the assigned work.

    2. Pull the cases and associate the response with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,71XXXXWUXX,A,BURS→0481100000,MMDDYYYY.

    6. Be sure two responses are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

4.119.1.6.24  (09-09-2014)
Batch Type (BT) 730, 731 (Statutory Notice Disagreed Response)

  1. All Stat responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

  2. When a Disagreed Response is received for a Statutory notice, the TIN is assigned to BT 730, 731. These batches are ordered and worked by the technical units.

  3. A disagreed Statutory Notice response does not meet the conditions in IRM 4.119.1.6.23, Batch Type (BT) 710, 711 (Statutory Notice Agreed Responses), and is identified by:

    1. Disagreement with at least some part of the notice.

    2. The Waiver (or CP 2030 response page) is unsigned or there are any taxpayer comments.

    3. An unsigned Form 433-D or Form 9465 with or without taxpayer comments.

    4. Form 433-D or Form 9465 is the only piece of correspondence received.

    Reminder:

    See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements, when Stat responses contain a Form 433-D or Form 9465.

  4. For instructions on building BT 730, 731 see IRM 4.119.1.5.2.2, Response Batch Building (Batch Types (BT) 430, 431, 440, 441, 510, 511, 530, 531, 540, 541, 710, 711, 730, 731, 740 and 741).

  5. To build BT 730, 731:

    1. Get the assigned work.

    2. Pull the cases and associate the response with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,73XXXXWUXX,A,BURS→0481100000,MMDDYYYY.

    6. Be sure two responses are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

  6. If after a thorough search fails to locate the case or response, take to lead.

4.119.1.6.25  (09-09-2014)
Batch Type (BT) 740, 741 (Statutory Priority Response)

  1. Statutory Notice responses that are 23 DAYS OR OLDER (from the IRS received date) are classified as Priority Responses and are built to BT 740, 741.

    Reminder:

    See IRM 4.119.1.4.9.2, Form 433-D or Form 9465, Installment Agreements, when Stat priority responses contain Form 433-D or Form 9465.

  2. Statutory Priority Response BT 740, 741 can have different IRS received dates.

  3. For instructions on building BT 740, 741 see IRM 4.119.1.5.2.2, Response Batch Building (Batch Types (BT) 430, 431, 440, 441, 510, 511, 530, 531, 540, 541, 710, 711, 730, 731, 740 and 741).

  4. To build BT 740, 741:

    1. Get the assigned work.

    2. Pull the cases and associate the response with the case file.

    3. Identify next batch number to be built.

    4. Access IDRS CC TXMODA.

    5. Update the control using IDRS CC ACTON accordingly CXX,74XXXXWUXX,A,BURS→0481100000,MMDDYYYY.

    6. Be sure two responses are not stuck together.

    7. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    8. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    9. Place copy of the transmittal and listing with the batch.

    10. Update batch inventory.

    11. Deliver the batch to the designated area.

  5. If after a thorough search fails to locate the case or response, take to lead.

4.119.1.6.26  (09-09-2014)
Batch Type (BT) 790, 791 (Statutory Notice Defaults)

  1. Cases in STAT suspense have a expiration suspense time frame. When the suspense time frame has expired, these cases are built to Statutory Notice Default BT 790, 791.

    Reminder:

    Cases identified as being in a Disaster Zip will NOT age until after the disaster zip end date has expired.

  2. All assessments are input via IDRS.

  3. To build a BT 790, 791:

    1. Get the assigned work.

    2. Identify next batch number to be built.

    3. Access IDRS CC TXMODA.

    4. Update the control using IDRS CC ACTON accordingly CXX,79XXXXWUXX,A,BURS→0481100000.

    5. Be sure two cases are not stuck together.

    6. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, complete the transmittal sheet with batch number, Tax Year, batch date, and volumes (batch and work units).

    7. Complete a work unit (WU) listing with Batch and WU number, Tax Year, Volume and TIN's for each work unit.

    8. Place copy of the transmittal and listing with the batch.

    9. Update batch inventory.

    10. Deliver the batch to the designated area.

  4. If a response is received after the TIN has been assigned to BT 790, 791 and the case has Not been assigned to a TE, pull the case and batch into the appropriate response batch.

  5. If a response is received after the TIN has been assigned to BT 790, 791 and the case has been assigned to a TE, update the control using IDRS CC ACTON accordingly CXX,71XRESP,A,BURS→,MMDDYYYY if the response meets agreed criteria,CXX,73XRESP,A,BURS→,MMDDYYYY if the response does not meet agreed criteria and the IRS received date is less then 23 days old or CXX,74XRESP,A,BURS→,MMDDYYYY if the IRS received date is 23 days or older, and give response to the assigned TE.

  6. If a response is received after the STAT notice has been defaulted, treat case as a Reconsideration ((Recon).


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