4.119.1  BMF Underreporter (BMF AUR) Control (Cont. 2)

4.119.1.5 
Specific Batch Type (BT) Definition

4.119.1.5.37  (10-01-2013)
Batch Type (BT) 700 (Statutory Notice Suspense)

  1. The system automatically moves cases assigned a PC/IPC 4700, 4720, 4750, 47LT, 47PH, into Statutory Notice Suspense BT 700.

  2. When the batch status is updated to "RB" for Aged CP 2030 Stat Prep BT 590, STN90 Prep BT 770, Remail Statutory Notice BT 820, and CP 2030 Statutory Prep Disaster Suspense BT 837, the system moves the cases to BT 700.

  3. The cases are filed by Stat Date/CSN order. The cases remain in the suspense batch until a response is received, the statutory notice is returned as undeliverable, or the suspense time frame expires.

  4. The suspense time frames for BT 700 are:

    • 105 days for domestic addresses

    • 165 days for foreign addresses

4.119.1.5.38  (10-01-2013)
Batch Type (BT) 710 (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. The current PC/IPC must be 4700, 4750, or 47LT. When BT 710 is updated to batch status "RB" , the system automatically creates an assessment record for these cases.

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

    1. An unaltered CP 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 the information reported by other sources 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 4.119.1.3.5.2, 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. Failure to do so could result in an incorrect assessment, which creates additional cost for the IRS and causes an unnecessary burden for the taxpayer.

  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.

  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 4.119.1.3.5.2, 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. If a permanent change of address is indicated, input the address change per IRM 4.119.1.2.2 Address Updates.

  8. For instructions to build BT 710, see IRM 4.119.1.4.3.2, Response Batch Building (Batch Types (BT) 430, 440, 510, 530, 540, 560, 710, 730, and 740).

    Note:

    There are other batch assignment options for agreed Statutory responses. Agreed Statutory responses with an IRS received date of 10 days or older could be built to Priority BT 740. It is recommended that BT 710 be used for agreed responses so that automatic assessments can be made.

  9. BT 710 may be built up to a locally determined date but no later than:

    Date For Tax Year
    May 2, 2016 2012

    After the dates above, cases should be batched into Stat Response BT 730, or 740. The assessments are input via IDRS.

  10. As BT 710 is being built, the system identifies certain case conditions that won't allow automatic assessment processing. These cases must be worked by the TEs. Build cases with the following identified conditions into Statutory Priority Response BT 740.

    1. New Transactions.

    2. Transaction Code 520.

    3. Transaction Code 604.

    4. Partial Assessment on a case.

    5. CP 2030 data is incomplete.

    6. More than Eight Credit Reference Codes.

  11. Cases identified as over a million dollar tax increase, transfer the case to a locally designated SEID.

  12. If the system won't allow the TIN to be assigned to the batch being built, the system indicates the batch assignment of the TIN. This information is used to associate the response to the appropriate batch.

  13. Disaster ZIP and Manual Interest: Batch the case into Manual Interest BT 860.

  14. If the system displays the message Build BT 910 Reconsideration batch, the case has been closed with an BMF AUR Process Code. Place the response in the designated area for closed cases, BT 910.

    1. Correspondence for closed cases for tax years 2011 and subsequent can be built into BT 910.

    2. Follow Campus directions to process responses or closed cases that do not build to BT 910. For additional information, see IRM 4.119.1.5.58, Batch Type (BT) 900 (Closure).

  15. As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

    Note:

    If the batch is virtual (15) - (18) below do not apply, go to (19).

    Note:

    Recommendation - after a thorough search fails to locate the case, leave the response in the BT 710 to continue the case closure.

  16. To access the pull listing:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Miscellaneous from the sub menu.

    3. Double click Pull listing the screen will display. For more information, see IRM 4.119.1.4.4, Pull Listings.

    4. Enter the eight digit batch number.

    5. Select "D" for date order in the SORT ORDER field and <ENTER>.

    6. Click the Print option on the system tool bar to print and enter the number of copies needed.

    7. To exit the report, press the "X" in the top right hand corner of the report.

  17. Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

    Note:

    Recommendation - after a thorough search fails to locate a missing agreed response, notate on the case folder "Agreed 4XLR" . Input IPC "4XRF" and follow Campus direction to expedite handling.

  18. Resequence the batch on BMF AUR by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch building from the expanded menu.

    4. Double click Add to Batch, the batch building screen will display.

    5. Enter the eight-digit batch number and press <ENTER>.

    6. Select Reseq action box.

    7. <ENTER>.

  19. To close the batch, click the Close Batch action box option, the batch status updates to "AB" .

  20. <F4> to Exit.

  21. Once this is complete, update the batch status to "RB" . To update the batch status:

    Note:

    The system updates the PCs and creates automatic assessments. The auto assessment listing does not generate for BT 710. Use a Batch Listing for the Transmittal document.

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Status Location from the expanded menu. The screen will display.

    4. Enter the eight-digit Batch Number and <ENTER>.

    5. Enter "RB" in the NEW STATUS field and <ENTER>.

    6. Click the Save Icon to commit.

    7. <F4> to Exit.

  22. Print a final batch listing by taking the following actions:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Listings from the expanded menu. The screen will display.

    4. Enter or select one of the available options from the Value menu and <ENTER>.

    5. Click the Print option on the system tool bar to print and enter the number of copies needed.

    6. To exit the report, press the "X" in the top right hand corner of the report.

  23. Complete labeling, Log the batch and send to the Files Operation.

4.119.1.5.39  (10-01-2013)
Batch Type (BT) 730 (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. These batches are ordered and worked by the technical units.

  3. A disagreed Statutory Notice response does not meet the conditions in IRM 4.119.1.5.38, Batch Type (BT) 710 (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 4.119.1.3.5.2, 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, see IRM 4.119.1.4.3.2, Response Batch Building (Batch Types (BT) 430, 440, 510, 530, 540, 560, 710, 730, and 740).

    Caution:

    Do not build multiple received dates into BT 730. These batches must contain responses with the same received date.

  5. As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

    Note:

    If the batch is virtual, (5) - (8) below do not apply, go to (9).

  6. To access the pull listing:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Miscellaneous from the sub menu.

    3. Double click Pull listing the screen will display. For more information, see IRM 4.119.1.4.4, Pull Listings.

    4. Enter eight digit batch number.

    5. Select "D" for date order in the SORT ORDER field and <ENTER>.

    6. Click the Print option on the system tool bar to print and enter the number of copies needed.

    7. To exit the report, press the "X" in the top right hand corner of the report.

  7. Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

    1. Recommendation - after a thorough search fails to locate a paper case, notate the response with "4XLC" and leave it in the response batch for the TE to determine whether or not processing can continue.

    2. For lost responses, see IRM 4.119.1.8.32, Internal Process Code 4XLR (Lost Response) and IRM 4.119.1.5.59, Batch Type (BT) 870 (Lost Response Suspense).

  8. Resequence the batch on BMF AUR by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch building from the expanded menu.

    4. Double click Add to Batch, the batch building screen will display.

    5. Enter the eight-digit batch number and <ENTER>.

    6. Select Reseq action box.

    7. <ENTER>.

  9. Close the batch and print the batch listing on BMF AUR:

    1. Click the Close Batch action box, the batch status updates to "AB" .

    2. <F4> to Exit.

    3. Select Reports from the BMF AUR menu tree.

    4. Select Batch from the sub menu.

    5. Double click Batch Listings from the expanded menu. The screen will display.

      Note:

      Work Unit listing can be printed in lieu of the batch listing. For additional information, see IRM 4.119.1.9.31, Work Unit Listing.

    6. Enter or select one of the available options from the Value menu and <ENTER>.

    7. Click the Print option on the system tool bar to print and enter the number of copies needed.

    8. To exit the report, press the "X" in the top right hand corner of the report.

  10. Complete batch labeling and batch logging. Deliver the batch to the designated area.

4.119.1.5.40  (10-01-2013)
Batch Type (BT) 720 (Statutory Notice Miscellaneous Referral)

  1. This batch consists of Statutory Notice Response cases which require technical assistance before case processing can continue. These cases are usually identified when disassembling other batches.

  2. Statutory Notice Miscellaneous Referral BT 720 consists of cases with a current IPC 47MR.

  3. Build BT 720 by following campus directions.

4.119.1.5.41  (10-01-2013)
Batch Type (BT) 740 (Statutory Priority Response)

  1. Statutory Notice responses that are 10 DAYS OR OLDER (from the IRS received date) are classified as Priority Responses and are built to BT 740.

    Note:

    It is recommended that Stat Notice agreed responses be built to BT 710, regardless of age for automatic assessment. Cases with conditions which cannot be automatically assessed are built to BT 740.

    Reminder:

    See IRM 4.119.1.3.5.2, 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 can have different IRS received dates. BT 740 may be built by TIN (received date entered for each case) or by using the RECD DATE option on the system (only one received date which applies to all TINs). The system ages the batch based on the oldest received date assigned to the batch.

  3. BT 740 can also be used to build responses with different received dates that are not over 10 days.

  4. For instructions on building BT 740, see IRM 4.119.1.4.3.2, Response Batch Building (Batch Types (BT) 430, 440, 510, 530, 540, 560, 710, 730, and 740).

  5. As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

    Note:

    If batch is a virtual, (6) - (9) below do not apply, go to (10).

  6. To access the pull listing:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Miscellaneous from the sub menu.

    3. Double click Pull listing the screen will display. For more information, see IRM 4.119.1.4.4, Pull Listings.

    4. Enter the eight digit batch number.

    5. Select "D" for date order in the SORT ORDER field and <ENTER>.

    6. Click the Print option on the system tool bar to print and enter the number of copies needed.

    7. To exit the report, press the "X" in the top right hand corner of the report.

  7. Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

    1. Recommendation - after a thorough search fails to locate a paper case, notate the response with "4XLC" and leave it in the response BT 740 for the TE to determine whether or not processing can continue.

    2. For lost responses, see IRM 4.119.1.8.32, Internal Process Code 4XLR (Lost Response) and IRM 4.119.1.5.59, Batch Type (BT) 870 (Lost Response Suspense).

  8. Resequence the batch on BMF AUR by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch building from the expanded menu.

    4. Double click Add to Batch, the batch building screen will display.

    5. Enter the eight-digit batch number and press <ENTER>.

    6. Select Reseq action box.

    7. <ENTER>.

  9. Close the batch and print the batch listing on BMF AUR by taking the following actions:

    1. Click the Close Batch action box, the batch status update to "AB" .

    2. <F4> to Exit.

    3. Select Reports from the sub menu.

    4. Double click Batch Listings from the expanded menu. The screen will display.

      Note:

      Work Unit listing can be printed in lieu of the batch listing. For additional information, see IRM 4.119.1.9.31, Work Unit Listing.

    5. Enter or select one of the available options from the Value menu and <ENTER>.

    6. Click the Print option on the system tool bar to print and enter the number of copies needed.

    7. To exit the report, press the "X" in the top right hand corner of the report.

  10. Complete and batch labeling and batch logging. Deliver the batch to the designated area.

4.119.1.5.42  (10-01-2013)
Batch Type (BT) 750 (Statutory Unit Suspense)

  1. Statutory notice cases that need special handling are assigned to Statutory Unit Suspense BT 750. Cases are moved to BT 750 when:

    1. A TE requires a technical determination from a manager or a work leader on a Statutory Notice case. The TE refers the case to the manager or work leader for assistance by transferring the case. The system updates the case with an IPC 47TR and moves the case to BT 750.

    2. A case requires a change due to a Telephone inquiry and is requested by a TE. The system updates with a IPC 47TL.

  2. The system creates a request charge out document which clerical function prints and uses to pull the case(s) from files.

  3. Transfer the case(s) back to the TE by talking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Case from the sub menu.

    3. Double click Control Case from the expanded menu.

    4. Enter the TIN of case to be transferred.

    5. Enter SEID of TE.

    6. <ENTER>.

    7. Click the Save Icon to commit.

  4. The system moves the case(s) to BT 750.

  5. Send the case(s) to the requesting TE.

    Note:

    The last three digits of Unit Suspense Batch numbers are the Unit Location Number.

4.119.1.5.43  (10-01-2012)
Batch Type (BT) 780 (Statutory Notice Unit Research Suspense)

  1. The system automatically moves cases assigned IPC 47RR to the appropriate Unit Research Suspense based on the SEID of the TE who input IPC 47RR. Statutory Notice Unit Research Suspense BT 780 is the suspense file used while the TE waits for the additional research ordered to continue working the case.

  2. The research that the TE requests is ordered daily by the system.

  3. When the requested research is received, send the information to the unit shown in the Remarks Field of the Research Document. The TE works and releases these cases.

    Note:

    Local management determines whether these cases are stored in the individual tax examining units or in the clerical area.

4.119.1.5.44  (10-01-2013)
Batch Type (BT) 790 (Statutory Notice Defaults)

  1. When the suspense time frame for BT 700 Statutory Notice cases has expired, the cases are SYSTEMICALLY built to Statutory Notice Default BT 790. When BT 790 is updated to "RB" status, the system updates all cases to PC 4850, Default Closure, and creates automatic assessment records.

  2. To identify the cases that were systemically built to BT 790 during the weekend processing, access the RB report by taking the following actions:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Aging from the expanded menu.

    4. Select Auto Purge from the drop down menu.

    5. Double click RB Batches the screen will display.

    6. Enter the eight digit batch number and <ENTER>.

    7. Click the Print option on the system tool bar to print and enter the number of copies needed.

    8. To exit the report, press the "X" in the top right hand corner of the report.

  3. BT 790 may be built up to a locally determined date but no later than:

    Date For Tax Year
    May 2, 2016 2012

    After the dates above, cases should be batched into Stat Priority BT 740 or transferred to a designated TE. The assessments need to be input via IDRS after the dates shown above.

  4. If a response is received after the TIN has been assigned to BT 790 and the batch status has not been updated to "RB" , the system allows the case to be batched to Response BT 710, 720, or 740.

  5. As BT 790 is being built, the system identifies case conditions requiring TE review. When No Response cases are being systemically batched the system checks for Fallout conditions. See (5) below for additional information on fallout conditions. After WEEK END processing print the Auto-Purge Pull Listing. The listing displays the following:

    1. Notice Date.

    2. Suspense Sequence Number.

    3. Virtual Indicator.

    4. TIN.

    5. Target Batch.

    6. Fallout condition.

  6. Build cases with the following conditions to BT 848:

    1. New Transactions.

    2. TC 520.

    3. TC 530 with closing code 07 or 10

    4. TC 780.

    5. TC 604.

    6. PC 4720.

    7. The case is a Partial Assessment.

    8. New Payer/Agent information.

    9. The CP 2030 data is incomplete.

    10. Letter 4552C.

    11. IPC 47LT with a PC 4720.

    12. More than Eight Credit Reference Codes, follow Campus direction to build to BT 848 or transfer the cases. For additional information about the report, see IRM 4.119.1.9.17, Over Eight Reference Codes Report.

    13. Temporary Address.

  7. Use the Auto-Purge Pull Listing to pull the paper cases. Build into the designated target batch.

    Note:

    The fallout conditions listed in (4) above are systemically built to BT 848.

  8. Cases identified as over a million dollar tax increase are transferred to the locally designated SEID for special handling.

  9. After all fallout conditions have been built/transferred, Update the batch to "RB" status.

    Note:

    The auto assessment listing does not generate for BT 790. Use a Batch Listing for the Transmittal document.

  10. Once the batch is in "RB" status, keep the cases in strict CSN order, prepare the cases for shipment to the Files Operation with the appropriate listing.

  11. If a response is received after the EIN has been assigned to BT 790 and the batch status has not been updated to "RB" , the system allows the case to be batched to Response BT 710, 730, or 740.

4.119.1.5.45  (10-01-2012)
Batch Type (BT) 910 (Reconsiderations)

  1. Correspondence for closed cases from BT 900 for tax years 2011 and subsequent can be built to BT 910. BT 910 is used to control, monitor and track correspondence for closed cases received in BMF AUR for reconsideration of the assessment.

  2. BT 910 is worked in the technical units. Tax examiners assign IPC/PCs 49RR, 49TR, 49LT, 4900, 4910, 4920, 4930, 4940 to record actions taken on these cases.

    Note:

    Report time under XXX-XXXXX when sorting first read, requesting copies of CP notice, rerouting misroutes and building closed correspondence.

  3. To build BT 910:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch Building from the expanded menu.

    4. Double click Create Batch, the batch building screen will display.

    5. Enter 910 in the Batch Type.

    6. Scan the bar code or enter each TIN.

    7. The system alerts when a work unit is complete.

  4. Close the BT 910 and print the new batch listing on BMF AUR:

    1. Click the Close Batch action box, the batch status updates to "AB" . DO NOT RESEQUENCE BT 910.

    2. Press <F4> to Exit.

    3. Select Reports from the BMF AUR menu tree.

    4. Select Batch from the sub menu.

    5. Double click Batch Listings from the expanded menu. The screen will display.

    6. Enter or select one of the available options from the Value menu and <ENTER> .

    7. Click the Print option on the system tool bar to print and enter the number of copies needed.

    8. To exit the report, press the "X" in the top right hand corner of the report.

  5. Complete batch labeling and log entries. Deliver to the designated area.

4.119.1.5.46  (10-01-2013)
Batch Type (BT) 940 (Manual Recons)

  1. Reconsideration cases that the TE's must work manually.

  2. All cases in this batch type TE's must use IDRS to close or make adjustments to.

  3. BT 940 is worked in the technical units. Tax examiners assign IPC 4950 to record actions taken on these cases.

  4. Local management determines whether Reconsideration Suspense BT 940 is located in the individual tax examining units or in the clerical area.

4.119.1.5.47  (04-25-2013)
Batch Type (BT) 950 (Reconsideration Suspense)

  1. Reconsideration cases that the TE determines needs additional action are systemically moved to suspense BT 950 at assignment of IPC 49TR and 49LT.

  2. When the requested research or a taxpayer response is received, send the information to the appropriate unit. The location of the unit is shown in the Remarks Field on the Research Document.

  3. Local management determines whether Reconsideration Suspense BT 950 is located in the individual tax examining units or in the clerical area.

4.119.1.5.48  (04-25-2013)
Batch Type (BT) 970 (Reconsideration Research Suspense)

  1. Reconsideration cases that the TE determines needs additional action are systemically moved to suspense BT 970 at assignment of IPC 49RR.

  2. When the requested research or a taxpayer response is received, send the information to the appropriate unit. The location of the unit is shown in the Remarks Field on the Research Document.

  3. Local management determines whether Reconsideration Suspense BT 970 is located in the individual tax examining units or in the clerical area.

4.119.1.5.49  (04-25-2013)
Batch Type (BT) 980 (Quick Closures)

  1. Cases in Reconsideration Quick Closures are worked by first read screeners to determine if the case should remain closed or built into Batch Type 910.

  2. BT 980 is worked in the clecical units.

    Note:

    Report time under XXX-XXXXX when sorting first read, requesting copies of CP notice, rerouting misroutes and building closed correspondence.

  3. To build BT 980:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch Building from the expanded menu.

    4. Double click Create Batch, the batch building screen will display.

    5. Enter 980 in the Batch Type.

    6. Scan the bar code or enter each TIN.

    7. The system alerts when a work unit is complete.

  4. Close the BT 980 :

    1. Click the Close Batch action box, the batch status updates to "AB" . DO NOT RESEQUENCE BT 980.

    2. Press <F4> to Exit.

  5. Once this is complete update the batch status to "BF" :

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Status Location from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER>.

    5. Enter "BF" in the NEW STATUS field and <ENTER>.

    6. Click on the Save Icon to commit.

    7. <F4> to Exit.

  6. Once this is complete update the batch status to "RB" :

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Status Location from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER>.

    5. Enter "RB" in the NEW STATUS field and <ENTER>.

    6. Click on the Save Icon to commit.

    7. <F4> to Exit.

4.119.1.5.50  (10-01-2012)
Batch Type (BT) 930 (Reconsideration Unit Release)

  1. Cases in Reconsideration Unit Suspense BT 950 are worked by the TEs and released in a designated area. As directed, get the cases from each unit and sort to process the Unit Release BT 930.

  2. For instructions to build and process BT 930, see IRM 4.119.1.4.3.3, Unit Release Batch Building (Batch Types (BT) 360, 460, 660, 930, and 760).

4.119.1.5.51  (10-01-2013)
Batch Type (BT) 84X (Cases With New Action)

  1. The system identifies cases with "New Actions" that have taken place since the batches and cases were released by the tax examining units.

  2. If a response is received after the TIN has been assigned to BT 84X and the batch status has not been updated to "RB" , the system allows the case to be batched to appropriate response batch.

    Caution:

    Do not associate responses to BT 490, 590, 610, 790, 84X, and 810. Cases should be pulled and built to the appropriate response batch or transferred to a tax examiner to be worked.

  3. Cases with "New Actions" are built into BT 84X as follows:

    • 841 Case Analysis

    • 843 CP 2531

    • 845 CP 2030

    • 848 Statutory Notice

  4. As directed, get the cases targeted for BT 84X building. To build BT 84X:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch Building from the expanded menu.

    4. Double click Create Batch, the batch building screen will display.

    5. Enter 84X in the Batch Type.

    6. Scan the bar code or enter the TIN of each case. Place cases face down to keep in strict order.

    7. The system alerts when a work unit is complete, label the work units. Keep work units separate and in strict order.

  5. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch or on the designated day, close the batch and print the new batch listing. To close batch and print the listing:

    1. Click the Close Batch, action box the batch status updates to "AB" .

    2. Click the "Save Icon" to commit <F4> to Exit. DO NOT RESEQUENCE the batch.

    3. Select Reports from the BUR menu tree.

    4. Select Batch from the sub menu.

    5. Double click Batch Listings from the expanded menu. The screen will display.

      Note:

      Work Unit listing can be printed in lieu of the batch listing. For additional information, see IRM 4.119.1.9.31, Work Unit Listing.

    6. Enter or select one of the available options from the Value menu and <ENTER>.

    7. Click the Print option on the system tool bar to print and enter the number of copies needed.

    8. To exit the report, press the "X" in the top right hand corner of the report.

    9. Place the listing with the batch.

  6. When No Response cases are being systemically batched the system checks for Fallout conditions. See IRM 4.119.1.5.21, Batch Type (BT) 490 (Aged CP 2531/ CP 2030 Preparation) - General. After WEEK END processing print the "Auto-Purge Pull Listing." The listing displays the following:

    1. Notice Date.

    2. Suspense Sequence Number.

    3. Virtual Indicator.

    4. TIN.

    5. Target Batch.

    6. Fallout Condition.

  7. Use the Auto-Purge Pull Listing to pull and build the cases.

    Note:

    Beginning TY 2012 and subsequent virtual cases do not have a physical folder.

  8. New Actions from the systemic building of BT 490, 590, and 790 will be systemically built to BT 84X.

  9. To identify the cases that were systemically built to BT 84X during the weekend processing, access the RB report by taking the following actions:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Aging from the expanded menu.

    4. Select Auto Purge from the drop down menu.

    5. Double click RB Batches the screen will display.

    6. Enter the eight-digit batch number and <ENTER>.

    7. Click the Print option on the system tool bar to print and enter the number of copies needed.

    8. To exit the report, press the "X" in the top right hand corner of the report.

  10. Print a pull listing for each BT 84X by taking the following actions:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Miscellaneous from the sub menu.

    3. Double click Pull listing The screen will display. For more information, see IRM 4.119.1.4.4, Pull Listings.

    4. Enter the eight digit batch number.

    5. Select "D" for date order in the SORT ORDER field and <ENTER>.

    6. Click the Print option on the system tool bar to print and enter the number of copies needed.

    7. To exit the report, press the "X" in the top right hand corner of the report.

  11. Pull paper (non-virtual) cases in the order they are on the pull list.

  12. To update the batch status to "AB" take the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch Building from the expanded menu.

    4. Double click Add to Batch, the batch building screen will display.

    5. Enter the eight-digit batch number and <ENTER>.

    6. Click the Close Batch action box option, the batch status updates to "AB" .

    7. <F4> to Exit.

  13. Print a final batch listing.

    1. Select Reports from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch listings from the expanded menu. The screen will display.

    4. Enter or select one of the available options from the Value menu and <ENTER>.

    5. Click the Print option on the system tool bar to print and enter the number of copies needed.

    6. To exit the report, press the "X" in the top right hand corner of the report.

  14. Complete batch sheets and deliver to the designated area.

4.119.1.5.52  (10-01-2013)
Batch Type (BT) 820 (Remail Statutory Notice)

  1. Statutory Notices returned by the Post Office as undeliverable are targeted to BT 820. To be accepted in BT 820, the case must have a PC 4700 and a system identified new address present since the Statutory Notice was mailed to the taxpayer. When BT 820 is "RB" 'd, the BMF AUR system automatically generates a request for a new Statutory Notice to the new address.

    Note:

    Build undeliverable Statutory Notices with PC 4720 to BT 770.

  2. When the cases are entered to BT 820, the system marks each case with the appropriate Undeliverable Indicator. The Undeliverable Indicators are:

    1. "T" : True Undeliverable, no new address present. The "T" indicator displays in the Action Code field on the Case History Screen.

    2. "M" : Remail Statutory Notice, a new address has been identified.

    Note:

    When the Undeliverable Indicator is assigned the system also removes the "V" , (virtual) indicator to identify that the case is now a paper case.

  3. Undeliverable POA Notices should not be assigned to BT 820. If batch building by scanning the bar code, the system identifies the POA notice (indicator) and displays a message. If key entering the TIN, verify the Notice Indicator before entering the TIN - only Notice Indicator 1 should be entered. If the Notice Indicator is 3 or 4, see (4) below.

  4. All undeliverable Statutory Notices and the returned (undeliverable) envelope must be associated with the case file. The envelope is evidence that the IRS complied with the law and mailed the notice by certified or registered mail to the taxpayer's last known address. This requirement applies to:

    • True undeliverables

    • Remail Statutory Notices

    • Undeliverable POA notices

    • Undeliverable Statutory Notices for cases that have been closed. Research IDRS for the controlling DLN and prepare a Form 9856, Attachment Alert for Document Retention

    Note:

    Beginning TY 2012 and subsequent virtual cases will not have a case file to associate the undeliverable.

  5. As Batch 820 is being built, the system identifies "Disaster ZIP and Expiration Date" . Batch into Disaster BT 838.

  6. Build cases with the following conditions to BT 848 when the system prompts:

    1. New Transactions.

    2. TC 520

    3. TC 530 with closing code 07 or 10

    4. TC 780

    5. TC 604

    6. PC 4720

    7. New Payer/Agent information

    8. Letter 4552C

    9. IPC 47LT with a PC 4720

    10. Temporary Address

  7. To build BT 820:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch Building from the expanded menu.

    4. Double click Create Batch, the batch building screen will display.

    5. Enter 820 in the Batch Type.

    6. Scan the bar code or enter the TIN of each undeliverable Stat notice.

    7. Set aside the undeliverable Stats that do not build to BT 820.

    8. When the batch is full, or when there are no more undeliverable Stat notices to build or on the designated day, Click the "Save Icon" to commit.

    9. <F4> to Exit.

  8. Print the pull listing by taking the following actions:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Miscellaneous from the sub menu.

    3. Double click Pull listing the screen will display. For more information, see IRM 4.119.1.4.4, Pull Listings.

    4. Enter the eight digit batch number.

    5. Select "D" for date order in the Sort Order field. <ENTER>

    6. Click the Print option on the system tool bar to print and enter the number of copies needed.

    7. To exit the report, press the "X" in the top right hand corner of the report.

    8. Use the listing to pull the cases.

  9. Associate the undeliverable Stat Notice with the case.

  10. To finish BT 820 for Undeliverables take the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch building from the expanded menu.

    4. Double click Add to Batch, the batch building screen will display.

    5. Enter the eight-digit batch number and press <ENTER>.

    6. Select Reseq action box.

    7. <ENTER>.

    8. Click the Close Batch action box, the batch status updates to "AB" .

    9. <F4> to Exit.

  11. Update the Batch status to RB by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Status Location from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER>.

    5. Enter "RB" in the NEW STATUS field and <ENTER>.

    6. Click the Save Icon to commit.

    7. <F4> to Exit.

  12. Print the Suspense Summary Report:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Suspense Summary from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER> twice.

    5. Click the Print option on the system tool bar to print and enter the number of copies needed. Place print with the batch.

    6. To exit the report, press the "X" in the top right hand corner of the report.

  13. Label and place in the appropriate suspense area based on the CSNs assigned to the cases.

4.119.1.5.53  (10-01-2013)
Batch Type (BT) 760 (Statutory Notice Response Release)

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

  2. Completed cases from BT 750, and 780 are worked by the TE and released in a designated area.

  3. Build these cases to BT 760 by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch Building from the expanded menu.

    4. Double click Create Batch, the batch building screen will display.

    5. Enter 760 in the Batch Type.

    6. Scan the bar code or enter each TIN.

    7. When all cases are entered, Click the Save Icon to commit.

    8. Close the batch.

  4. Close the batch by taking the following actions:

    1. Click the Close Batch action box, the batch status updates to "AB" .

    2. <F4> to Exit.

  5. Update the batch status by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Status Location from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER>.

    5. Enter "BF" in the NEW STATUS field and <ENTER>.

    6. Click the "Save Icon" to commit.

    7. <F4> to Exit.

  6. Verify the process codes by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Verify PC Sequence the screen will display.

    4. Enter the eight-digit batch number in the batch number field and <ENTER>.

    5. Select Show PCs or enter a PC to display.

    6. <ENTER> and follow system prompts.

    7. Enter the PC for each TIN.

    For additional information, see IRM 4.119.1.6.1, Verification of Process Codes.

  7. After process code verification, take the following action to update the batch status to "RB" :

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Status Location from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER>.

    5. Enter "RB" in the NEW STATUS field and <ENTER>.

    6. Click the "Save Icon" to commit.

    7. <F4> to Exit.

  8. If there are error conditions present, the Cases in Error Screen displays.

    1. Notate the error message on the folder and set the case aside.

    2. Transfer the case to the TE who worked the case. For instructions on transferring cases, see IRM 4.119.1.2.25, Transfers.

  9. Disassemble the batch by releasing the cases to the appropriate area based on the PC/IPC. For additional information see the specific process code/internal process code section in, IRM 4.119.1.7 Process Codes Definitions and ,IRM 4.119.1.8 Internal Process Code Definitions.

    Note:

    IPC 4XRF is returned to the CSN located on the case folder.

  10. Cases with IPC 4XMI (Manual Interest) are directly batched into Manual Interest BT 860. For additional instructions, see IRM 4.119.1.5.30, Batch Type (BT) 860 (Manual Interest/Rejects).

  11. When the batch has been disassembled:

    1. Verify the volume.

    2. Prepare the case(s).

    3. Send the closed case(s) to the appropriate FRC by routing to the Files Operation.

4.119.1.5.54  (10-01-2013)
Batch Type (BT) 810 (Partial Agreed Statutory Notice)

  1. This batch consists of partially agreed statutory cases closed by the TE with an IPC 47SR.

    1. When BT 810 is updated to "AB" status, the IPC 47SR is converted and posts to IDRS as PC 4750.

    2. When BT 810 is updated to "RB" status, the BMF AUR system updates PC 4750 to PC 4870 and creates automatic assessment records.

    Caution:

    Do not associate responses to BT 490, 590, 610, 790, 84X, and 810. Cases should be pulled and built to the appropriate response batch or transferred to a tax examiner to be worked.

  2. BT 810 is built using the case files set aside during the disassembly of worked batches.

  3. To build BT 810:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch Building from the expanded menu.

    4. Double click Create Batch, the batch building screen will display.

    5. Enter 810 in the Batch Type.

    6. Scan the bar code or enter each TIN. Place entered cases face down to keep in strict order.

    7. The system alerts when a work unit is complete. Keep work units separate and in strict order. When all cases are entered, click the Save Icon to commit.

    8. Close the batch. DO NOT RESEQUENCE the batch.

    9. <F4> to Exit.

  4. Print the batch listing by taking the following actions:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Listings from the expanded menu. The screen will display.

    4. Enter or select one of the available options from the Value menu and <Enter>.

    5. Click the Print option on the system tool bar to print and enter the number of copies needed.

    6. To exit the report, press the "X" in the top right hand corner of the report.

  5. Complete all batch labeling and take the completed batch to the designated area.

  6. As BT 810 is being built, the system identifies "Disaster Zip and Manual Interest" . Build the case(s) into Manual Interest BT 860. For additional information, see IRM 4.119.1.5.30, Batch Type (BT) 860 (Manual Interest/Rejects).

  7. When BT 810 is closed, the BMF AUR system updates the batch status to "AB" and creates the Notices/Letters.

  8. If a response is received after the TIN has been assigned to BT 810 and the batch status has not been updated to "RB" , pull the case, associate the response and transfer to the TE who assigned IPC SR.

  9. To ensure the notice information and process codes post before the automatic assessment is made, BT 810 is held a minimum of 7 calendar days after the batch was updated to "AB" before updating to "RB" .

  10. When the batch status is being updated to "RB" , the system checks for cases with more than eight credit reference codes associated with the case assessment. The batch status cannot be updated until the cases with more than eight credit reference codes have been removed from the batch.

  11. If the system identifies the Over Eight condition, print the Over Eight Credit Reference Code Report to identify the cases. To print the report:

    1. Select Reports from the BMF AUR menu tree..

    2. Select Batch from the sub menu.

    3. Select Over Eight Reference from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER>.

    5. Click the Print option on the system tool bar and enter the number of copies needed.

    6. To exit the report, press the "X" in the top right hand corner of the report.

    7. Pull the cases.

    8. Build or transfer the cases.

    For additional information, see IRM 4.119.1.9.17, Over Eight Reference Codes Report.

  12. When the system accepts BT 810 update to batch status "RB" , the systems posts a PC 4870 and creates automatic assessment records.

    Note:

    If a response is received for cases in BT 810, pull the case, associate the response and transfer the case to the TE who assigned IPC 47SR.

    Note:

    The auto assessment listing does not generate for BT 810. Use a Batch Listing for the Transmittal document.

  13. If a batch has not been updated to "RB" after two cycles have passed, the system generates a Partially Agreed Aging Report indicating which batch(es) have not been updated to "RB" status. For additional information, see IRM 4.119.1.9.18, Partially Agreed Aging Report.

4.119.1.5.55  (10-01-2012)
Batch Type (BT) 890 (Bankruptcy Suspense Cases)

  1. Cases are automatically assigned to Bankruptcy Suspense Batch 890 when PC 4XBK is assigned. The system moves cases into this batch when the TE commits the PC.

  2. The cases in BT 890 are monitored by TEs.

  3. Cases are transferred from BT 890 when TEs request the cases to complete processing.

4.119.1.5.56  (10-01-2013)
Batch Type (BT) 83X (Declared Disaster)

  1. Cases identified, usually by the system, as meeting disaster criteria are built into BT 83X. These cases remain in BT 83X until the system expiration date is met and the next action can be taken on the case.

  2. BT 83X requires an expiration date. After the first TIN is entered into the batch, the system assigns the appropriate date.

  3. Only one expiration date can be assigned to a batch.

  4. Cases meeting disaster criteria are built into BT 83X as follows:

    • 831 Screening Disaster Suspense

    • 833 CP 2531 Disaster Suspense

    • 834 CP 2030 Disaster Suspense

    • 837 CP 2030 Statutory Prep Disaster Suspense

    • 838 Stat Disaster Suspense

    • 839 Stat Default Suspense

      Note:

      Disaster batches cannot be closed until after the expiration date. These batches need to be held and monitored until the date has expired.

      Note:

      For TY 2012 and subsequent virtual cases do not have a physical case file.

  5. To build BT 83X:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch Building from the expanded menu.

    4. Double click Create Batch, the batch building screen will display.

    5. Enter 83X in the Batch Type.

    6. Scan the bar code or enter each TIN. Place entered cases face down to keep in strict order.

    7. The system alerts when a work unit is complete Keep work units separate and in strict order. When all cases are entered, click the Save Icon to commit.

    8. Close the batch. DO NOT RESEQUENCE the batch.

  6. After the expiration date has passed, close the batch using the Close menu option. The system updates the batch status to "AB" , checks for New Actions.

  7. Print the Undeliverable New Action Listing. To access this listing:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Miscellaneous from the sub menu.

    3. Double click Undeliverable New Action Listing from the expanded menu. The screen will display.

    4. Enter the eight digit batch number in the batch number field and <ENTER>.

    5. Click the Print option on the system tool bar to print and enter the number of copies needed.

    6. To exit the report, press the "X" in the top right hand corner of the report.

    7. Enter IPC 4XRF for each of the cases on the report.

    8. Set the cases on the report aside with the report to be built to appropriate BT 84X.

    Note:

    For additional information about the listing, see IRM 4.119.1.9.29, Undeliverable New Action Listing.

  8. Pull the cases displayed on the Undeliverable New Action Listing and batch to Cases With New Actions BT 84X. For additional information, see IRM 4.119.1.5.51, Batch Type (BT) 84X (Cases With New Action).

  9. When Disaster batch 839 is closed, the system transfers each case to the last TE that handled the case; separate these cases by location and send to the appropriate unit.

  10. Update the batch status to "BF" by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Status Location from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER>.

    5. Enter "BF" in the NEW STATUS field and <ENTER>.

    6. Click the Save Icon to commit.

    7. <F4> to Exit.

  11. All BT 83X must be verified to continue processing. For additional information, see IRM 4.119.1.6.1, Verification of Process Codes.

4.119.1.5.57  (10-01-2013)
Batch Type (BT) 681/682 (Review)

  1. Use the Notice Letter Suspense Report to select the 400XX/ 500XX batch(es) for the CP 2030/CP 2531 Notice Review.

    Note:

    This report needs to be pulled on a weekly basis.

    Note:

    The batch(es) should be the last listed on the report, i.e. the batch(es) containing those cases updated to "RB" status the previous week.

  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.

    Note:

    Virtual cases do not have a physical file to pull.

    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 assigned to BT 681/682 by scanning or key entry. There are two types of review batches. They are:

    • BT 682: CP 2030 Notice Review

    • BT 681: CP 2531 Notice Review

  4. To build BT 682/681:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Select Batch Building from the expanded menu.

    4. Double click Create Batch, the batch building screen will display.

    5. Enter 682/681 in the Batch Type.

    6. Scan the bar code or enter each TIN. Place entered cases face down to keep in strict order.

    7. The system alerts when a work unit is complete Keep work units separate and in strict order. When all cases are entered, Click the "Save Icon" to commit.

    8. <F4> to Exit.

  5. Once the maximum volume has been reached, or the volume of the batch is at a point where the user does not want to add additional TINs, close the batch. To close the batch and print the report:

    1. Click the Close Batch action box, the batch status updates to "AB" .

    2. Click the "Save Icon" to commit and <F4> to Exit DO NOT RESEQUENCE the batch.

    3. Select Reports from the BMF AUR menu tree.

    4. Select Batch from the sub menu.

    5. Double click Batch Listings from the expanded menu. The screen will display.

      Note:

      Work Unit listing can be printed in lieu of the batch listing. For additional information, see IRM 4.119.1.9.31, Work Unit Listing.

    6. Enter or select one of the available options from the Value menu and <ENTER>.

    7. Click the Print option on the system tool bar to print and enter the number of copies needed.

    8. To exit the report, press the "X" in the top right hand corner of the report.

    9. Place the listing with the batch.

  6. The batch is ordered and worked by the designated technical unit(s).

  7. Once the batch is completed by technical, clerical updates the status to "RB" by taking the following actions:.

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Status Location from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER>.

    5. Enter "RB" in the NEW STATUS field and <ENTER>.

    6. Click the Save Icon to commit.

    7. <F4> to Exit.

  8. Cases with a paper return should be refiled to the appropriate suspense file.

4.119.1.5.58  (04-25-2013)
Batch Type (BT) 900/990 (Closures)

  1. The system automatically moves cases with closing process codes to BT 900 during system disassembly.

    Note:

    Take appropriate action for cases with no new correspondence that are identified as BT 900X.

  2. Correspondence received for closed cases assigned to BT 900 for tax years 2010 and subsequent can be built to BT 910, Reconsiderations.

  3. BT 900 has been segmented to identify cases that have been through the reconsideration process:

    1. BT 900 - designates a closed case.

    2. BT 990 - designates a reconsideration case, returned to the BMF AUR closed file.

      Note:

      Cases in BT 990 can be built to BT 910.

4.119.1.5.59  (10-01-2012)
Batch Type (BT) 870 (Lost Response Suspense)

  1. Cases with a systemic indication that a response has been received but cannot be located to associate with the correct case can be assigned to Lost Response Suspense BT 870. It is recommended that after searching for the response, input IPC "4XRF" and build to the appropriate disagreed response batch or transfer to the designated TE.

    Note:

    Virtual cases do not have a physical case file.

  2. When IPC 4XLR (Lost Response) is input, the system moves the case to BT 870. If the case was previously in a suspense batch (e.g., BT 400 or BT 500), the case should be updated to IPC 4XRF before inputting IPC 4XLR.

  3. When the response is located, batch to the appropriate response batch or transfer to the designated TE.

4.119.1.5.60  (10-01-2012)
Batch Type (BT) 880 (Lost Case Suspense)

  1. These are TINs/cases where the physical case file cannot be located. When the IPC 4XLC (Lost Case) is input, the system moves the TINs to Lost Case Suspense, BT 880.

  2. If the case was previously in a suspense batch (e.g., BT 400 or BT 500), the case should be updated to IPC 4XRF before inputting IPC 4XLC.

    Caution:

    Ensure that the case is not a Virtual case prior to input of IPC 4XLC.

  3. When the case is located, transfer the case to a designated SEID. If the case was previously in a suspense batch (e.g., BT 400 or BT 500), the case should be updated to IPC 4XRF and then built to the appropriate batch for processing.

4.119.1.6  (10-01-2013)
General Batch Disassembly

  1. Disassembly is the function of verifying process codes and distributing cases to their appropriate destinations based on those process codes. Separate the paper cases by process code during or after verification.

  2. Instructions for established BMF AUR systemic handling for each Process Code are found at IRM 4.119.1.7 and for each Internal Process Code at IRM 4.119.1.8.

  3. There are eight types of releases from a completed screening batch:

    • CP 2531 (PC 4300)

    • CP 2030 (PC 4500)

    • Research (IPCs 41RR)

    • Miscellaneous Referrals (IPC 41MR)

    • Transfers to Examination (PC 4110, 4130, 4140) and Criminal Investigation (PC 4100)

    • Manual Interest Cases (IPC 4XMI)

    • Closures (4150, 4160, 4170, 4200, 4210, 4220, 4240, 4260, 4270, and 4290)

    • Wrong Pulls (IPC 41WP)

  4. There are eleven types of releases from CP 2531 Response Batches:

    • CP 2030 (PC 4520)

    • No Changes (PCs 4400, 4440 and 4420)

    • Adjustments (PC 4470)

    • Transfers to Examination (PC 4350, 4380)

    • Miscellaneous Referrals (IPC 43MR)

    • Letters (IPCs 43LT and 43PH)

    • Manual Interest (IPC 4XMI)

    • Disaster Cases (PC 4340)

    • Other Closures (PC 4460) (referrals to other areas)

    • Fraud Referrals (IPC 4370)

    • Refile Case (IPC 4XRF)

  5. There are fifteen types of releases from completed CP 2030 Response batches:

    • No Change (PCs 4150, 4600, 4610, 4630, and 4660)

    • Adjustments (PCs 4670,4680)

    • Letters (IPC 45LT and 45PH)

    • Systemic Extensions (IPC 45EX)

    • Amended CP 2030 (PC 450A, 452A)

    • Recomputed Notices (PC 4530)

    • Transfers to Examination (PC 4560, 4570, 4590 and 4580)

    • Miscellaneous Referrals (IPC 45MR)

    • Disaster Closure (PC 4550)

    • Manual Interest (IPC 4XMI)

    • Fraud Referral (PC 4580)

    • Refile Case (IPC 4XRF)

    • Recomputed Notice (IPC 45RN)

    • Statutory Notice (PC 4700)

    • STN 90 (PC 4720)

  6. There are Thirteen types of releases from completed Statutory Notice Response Batches:

    • No Changes (PCs 4810, 4820, 4830, and 4890)

    • Adjustments (PCs 4870,4880)

    • Letters (IPC 47LT or 47PH)

    • Recomputed Notices (IPC 47LT and PC 4750)

    • Transfers to Appeals (PC 4800) and Examination (PC 4780, 4770, and 4790)

    • Miscellaneous Referrals (IPC 47MR)

    • Defaults (PC 4850 and PC 4840)

    • Disaster (PC 4860)

    • Fraud Referral (PC 4770)

    • Refile Case (IPC 4XRF)

    • Statutory Recomputed Notice (IPC 47SR)

    • STN 90 (PC 4720)

    • Amended Stat (PC 470A)

    Note:

    Transfers (closures) to areas outside BMF AUR are routed and documents are recharged.

  7. There are nine types of releases from completed Reconsideration Response Batches:

    • Full Abatement (PC 4900)

    • Partial Abatement (PC 4910)

    • No change to assessment (PC 4920)

    • Information Request (PC 4930)

    • Referral (PC 4940)

    • Recon Manual Case (PC 4950)

    • Request for additional information (PC 4970)

    • Quick Closures (PC 4980)

    • Payer Letter (PC 49LT)

4.119.1.6.1  (10-01-2013)
Verification of Process Codes

  1. The process codes input must adhere to systemic consistency checks. A process code in this context includes both Process Codes and Internal Process Codes. See Exhibit 4.119.1-3, Process Codes, for a list of the PCs. See Exhibit 4.119.1-2, Internal Process Codes which lists IPCs.

  2. The batch status must be "BF" .

  3. Use the Verify PC Screen to verify the process code indicated on the folder, Form 4251 or work unit listing (Virtual batches). Verification is done in sequence order. When verifying Disaster BT 83X, the most current PC may not be indicated on the folder or Form 4251. Use the SHOW PC's option in the Verification process.

  4. Verify the process codes by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Verify PC Sequence the screen will display..

    4. Enter the eight-digit batch number and <ENTER>.

    5. Select Show PCs or enter a PC to display.

    6. <ENTER> and follow system prompts.

    7. Enter the PC for each TIN.

    8. <F4> to Exit.

  5. The system identifies five error conditions during the verification of process codes. They are:

    1. New Transactions: Batch the case(s) to Cases With New Actions BT 84X or transfer them to a designated SEID.

    2. Payer/Agent: Batch the case(s) to Cases With New Actions BT 84X or transfer them to a designated SEID.

    3. Case Requested: Work these cases according to the Request case instructions. See IRM 4.119.1.2.21, Request Case.

    4. Statute Imminent: THESE CASES REQUIRE PRIORITY HANDLING. Transfer these cases back to the TE.

    5. Disaster ZIP: Batch the cases into the appropriate Disaster BT 83X.

  6. Process codes may or may not have an associated assessment. If there is an auto assessment associated with the case, a warning message displays to assist in the physical sort of the cases. An assessment document prints if the TE inputs a manual assessment.

    Note:

    When the COMPLETE option is selected, the system automatically prints the Auto Assessment Report and/or the Manual Assessment Documents.

  7. If the PC indicated on the Form 4251, case folder is different than the PC shown on the screen, change the PC on the Form 4251, case folder, to match the PC on the screen.

  8. If a PC is not indicated on the Form 4251, case folder, or work unit listing (virtual batches) input any PC and the system displays the correct PC on the screen. If using the SHOW PC option, the system automatically displays the correct Process Code. Write the PC displayed on the screen on the Form 4251, case folder, or work unit listing (virtual batches).

  9. If a case folder cannot be located for an TIN:

    1. Ensure that the case is not a Virtual case before following steps 2 - 4 below.

    2. Transfer the TIN/case to the applicable TE.

    3. Complete a Case Transfer Sheet indicating "Case not in batch" and designate which batch.

    4. Send to the technical unit.

  10. If an extra case is identified during the process code verification process:

    1. Access the Case History Screen to identify the correct Case Status/Batch Location.

    2. Send the case based on the BMF AUR research.

4.119.1.6.2  (10-01-2013)
Cases in Error

  1. After the PCs for all TINs in a batch have been verified, update the batch status to "RB" . The system displays the Cases in Error Screen if error conditions are present. The Cases In Error Report can be printed from either the Main Reports menu or the Batch Status/Location menu. For additional information about the report, see IRM 4.119.1.9.9, Cases In Error Report.

  2. An (*) indicates which error conditions are present. A TIN can have one or more error conditions present.

  3. The following conditions prevent the system from updating the batch status to "RB" :

    1. New Transactions: Batch the case(s) to Cases With New Actions BT 84X or transfer them to a designated SEID.

    2. Payer/Agent: Batch the case(s) to Cases With New Actions BT 84X or transfer them to a designated SEID.

    3. Request Case: Work these cases according to the instructions in IRM 4.119.1.2.21, Request Case.

    4. Process Codes Not Verified: Work these cases using the Verify PC menu option to verify the PCs on the TINs listed. See IRM 4.119.1.6.1, Verification of Process Codes, for additional instructions.

    5. Action Required: Batch the case(s) to Cases With New Actions BT 84X or transfer them to a designated SEID.

  4. After the error conditions have been resolved, update the batch status to "RB" . See IRM 4.119.1.6.3, Release Batch.

4.119.1.6.3  (10-01-2013)
Release Batch

  1. After all the PCs have been verified on all TINs within the batch, the batch status must be updated to "RB" .

    Caution:

    Ensure that once begun, all actions to complete the update to "RB" are completed - through commit. Click the "Save Icon" to commit. . Failure to do so prevents other users from using the Update Status to "RB" .

  2. Update the batch status to "RB" by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Status Location from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER>.

    5. Enter "RB" in the NEW STATUS field and <ENTER>.

    6. Click the "Save Icon" to commit.

    7. <F4> to Exit.

  3. The system assigns the date for the Notices/Letters being released.

    Note:

    The system regulates and monitors the number of notices/letters released each week based on the weekly mailout volume input by the BMF AUR Coordinator.

  4. Print the Suspense Summary Report after updating the batch status to "RB" . To print the report:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Suspense Summary from the expanded menu. The screen will display.

    4. Enter the eight-digit batch number and <ENTER>.

    5. Click the Print option on the system tool bar to print and enter the number of copies needed.

    6. To exit the report, press the "X" in the top right hand corner of the report.

    7. Attach the Suspense Summary Report to the batch. The summary is used to place the cases in the appropriate suspense file. For more information about the report, see IRM 4.119.1.9.27, Suspense Summary Report.

  5. Print the PC-Sequence-TIN Batch Listing by taking the following actions:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Batch from the sub menu.

    3. Double click Batch Listings from the expanded menu. The screen will display.

      Note:

      Work Unit listing can be printed in lieu of the batch listing. For additional information, see IRM 4.119.1.9.31, Work Unit Listing.

    4. Enter or select one of the available options from the Value menu and <ENTER> .

    5. Click the Print option on the system tool bar to print and enter the number of copies needed.

    6. To exit the report, press the "X" in the top right hand corner of the report.

    7. Place the listing with the batch.

  6. The PC-Sequence-TIN Batch Listing can be used to verify the contents of the batch. For additional information about the listing, see IRM 4.119.1.9.8.1, PC-Sequence Number-TIN Batch Listing.

  7. Refile PC 4750, IPCs 47LT, 47PH and 47TL PHCALL cases in the original Stat Date/CSN order.

4.119.1.6.4  (10-01-2013)
Printing of Case Information

  1. Based on the Process Code (4100, 4110, 4130, 4140, 4350, 4370, 4380, 4560, 4570, 4580, 4590, 4770, 4780, 4790 and 4800, ) the system generates the following case contents for printing:

    • Tax Account

    • Information Returns

    • Case Notes

    • Case History

    • CP 2030 Notice

    • CP 2531 Notice

  2. To print the case contents:

    1. Select Reports from the BMF AUR menu tree.

    2. Select Case Information from the sub menu.

    3. Select the appropriate option(s) (listed in (4) below) from the expanded menu.

    4. Click the Print option on the system tool bar to print the above information.

    5. Associate the printed information with the applicable case.

    6. To exit the report, press the "X" in the top right hand corner of the report.

  3. When the Case contents option is selected, a expanded menu displays which allows the user to select from five options:

    • Case Contents

    • Tax Account

    • Information Return

    • Case Note

    • Case History

  4. The system indicates if there are manual assessment documents in the batch to print. After verification of the process codes and before the batch status is updated to "RB" :

    1. Associate the printed information with the applicable case.

4.119.1.6.4.1  (10-01-2012)
Printing of CP Notices and or Letters

  1. To print copies of the CP notice(s) or letter(s) take the following actions:

    1. Select Tax Year from BMF AUR Menu.

    2. Select Control from the BMF AUR menu tree.

    3. Select Case from the sub menu.

    4. Double click Case History from the expanded menu

    5. Enter TIN of CP notice or letter

    6. Research correspondence date of action to be printed.

    7. Double click on the date in the Date field of the action needed.

    8. Click the Print option on the system tool bar to print the selected information.

    9. <F4> to Exit.

4.119.1.6.5  (10-01-2013)
Sort Codes

  1. Sort Indicators may be used by the TE to indicate the associated case requires special handling.

    • Sort Indicator 1: used for enclosures

    • Local Sort Indicators: process per Campus directions

  2. The Sort Code process is worked by clerical. Tax examiners identify cases requiring special handling (prior to mailout) during the screening or response phase of case analysis. The TE may input five sort code per case.

  3. The CP 2030 or CP 2030 Recomp Notice generates with the applicable Sort Codes printed in the upper right corner of the notice. The Sort Codes display in Numerical/Alpha Sequence. The mail copies of the CP 2030 generated with Sort Codes are routed to the BMF AUR Function. The mail copies are sorted by the CSN.

    1. Retrieve the case from the current suspense batch.

      Note:

      There may be more than one mail copy of the notice for the same taxpayer. The bar code on the notice displays an indicator to identify which copy of the notice was generated for the Primary (1), POA (3), and second POA (4). The Primary, and POA(s) MUST receive exactly the same notice information.

    2. Ensure the enclosures are sent with the CP 2030 to the Primary . Do not send enclosures to POA(s).

    3. Prepare and release envelopes for mailout.

      Note:

      If a notice is not to be mailed, use the STOP NOTICE option to update the Case History Screen to indicate the notice was not mailed.

    4. Return the case to BMF AUR suspense.

  4. Research Case History to determine the Sort Code by taking the following actions:

    1. Select Control from the BMF AUR menu tree.

    2. Select Case from the Control menu.

    3. Select Case history from the drop down menu.

    4. Enter the TIN.

    5. Click on the date of the most recent CP 2030.

  5. The SORT field contains the Sort Indicator, notate the sort indicator on the mail copy.

  6. If the current CSN listed on Case history does not match the CSN listed on the notice, take case to lead.

4.119.1.7  (10-01-2013)
Process Code Definition

  1. Process Codes (PC) consist of four numeric characters. Process codes reflecting program selection, notice and amended notice issuance, assessments, and closures are uploaded to IDRS. The BMF AUR system provides an automatic upload of process code updates to IDRS when the batch is in "DC" (Disassembly Complete) status. Process codes are associated with the Transaction Code (TC) 925 on IDRS. Each process code posted to IDRS updates the TC 925 date.

4.119.1.7.1  (10-01-2012)
Process Codes 4001-4090

  1. Most of the Process Codes in this group are "Reserved" . See Exhibit 4.119.1-3, Process Codes, for brief explanations of Process Codes 4001-4090.

4.119.1.7.2  (10-01-2012)
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  1. Tax examiners assign PC 4100 when it has been determined the screening case should be closed and the case contents transferred to Criminal Investigation (CI).

  2. Based on the PC assignment, the system generates PDF case contents which are printed and assembled with the case for routing to CI.

  3. When the batch has been disassembled:

    1. Verify the volume.

    2. Prepare the case(s).

    3. Recharge the documents to Criminal Investigation.

    4. Send the case(s) to Criminal Investigation.

4.119.1.7.3  (10-01-2012)
Process Codes 4110-4130 (Campus Examination Transfer/Closure)

  1. Tax examiners assign PCs 4110, and 4130 when it is determined the case(s) should be closed and case contents transferred to Campus Examination.

  2. Based on the PC assignment, the system generates case contents which are printed and assembled with the case for routing to Examination.

  3. When the batch has been disassembled:

    1. Verify the volume.

    2. Send the case contents to the Examination Operation.

    3. Prepare the returns.

    4. Send the returns to the appropriate FRC by routing to the Files Operation.

4.119.1.7.4  (10-01-2012)
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  1. Tax examiners assign PC 4140 when the Examination Operation has determined that potential Fraud exists.

  2. Based on the PC assignment, the system generates case contents which are printed and assembled with the case for routing to Fraud.

  3. When the batch has been disassembled:

    1. Verify the volume.

    2. Recharge the documents to the Campus Fraud Coordinator.

    3. Send the cases to the Campus Fraud Coordinator.

4.119.1.7.5  (10-01-2012)
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  1. Tax examiners assign PC 4150 for Disaster cases.

    Note:

    Clerks can assign this PC at the direction of the BMF AUR Coordinator or Clerical Manager.

  2. If the TE inputs an assessment, the system creates either an automatic or manual assessment record.

  3. If an assessment is present when the batch has been disassembled:

    1. Keep in strict CSN order.

    2. Verify volume.

    3. Assemble cases for shipment to Document Retention.

    4. Print the Auto Assessment Listing.

    5. Place the cases and the Auto Assessment Listing in a brown folder.

    6. Send to the Campus Document Retention, Files Operation, for association of the Form 5147.

  4. If there is no assessment when the batch is disassembled:

    1. Verify the volume.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

    Caution:

    If there is no manual or automatic assessment record for a virtual case, transfer the case to the TE who assigned the PC for input of a TC 290-0.

  5. If needed, verify with the TE where to send Form 4442 discovered in these cases.

4.119.1.7.6  (10-01-2012)
Process Code 4160 (Survey Excess Inventory/Closure)

  1. Tax examiners or the BMF AUR system assign PC 4160 to cases that Headquarters has identified as cases not to be worked.

    Note:

    Clerks can assign this PC at the direction of the BMF AUR Coordinator or Clerical Manager.

  2. This process code is only used at the direction of Headquarters.

  3. When the batch is disassembled:

    1. Verify the volume.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.119.1.7.7  (10-01-2012)
Process Code 4170 (Headquarters Identified Program Problems/Closure)

  1. Tax examiners assign PC 4170 to cases that Headquarters has identified as having some type of associated program problem. The cases are not worked.

    Note:

    Clerks can assign this PC at the direction of the BMF AUR Coordinator or Clerical Manager.

  2. This process code is only used at the direction of Headquarters.

  3. When the batch is disassembled:

    1. Verify the volume.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.119.1.7.8  (10-01-2013)
Process Code 4200 (Adjustment to Withholding Closure)

  1. Tax Examiners assign PC 4200 when it has been determined that an adjustment to withholding is appropriate. These cases can be processed without issuing a BMF AUR notice (no tax increase above tolerance involved).

  2. The system creates either an automatic assessment record or a manual assessment record and prompts for the auto assessment list to be printed if there are PC 4200 cases in the batch.

  3. When the batch has been disassembled:

    1. Keep in strict CSN order.

    2. Verify the volume.

    3. Assemble cases for shipment to Document Retention.

    4. Print the Auto Assessment Listing.

    5. Place the cases and the Auto Assessment Listing in a brown folder.

    6. Send to the Campus Document Retention, Files Operation, for association of the Form 5147.

    Caution:

    If there is no manual or automatic assessment record, transfer the case to the TE who assigned the PC for input of a TC 290-0.

4.119.1.7.9  (10-01-2012)
Process Codes 4210, 4220, 4240 and 4260, 4290 (Pre-Notice Closures)

  1. Tax examiners assign PCs 4210, 4220, 4240, or 4260, 4290 when the discrepancy has been resolved before a notice is issued.

  2. When the batch is disassembled:

    1. Verify the volume.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.119.1.7.10  (10-01-2012)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. Tax examiners assign PCs 4270 when the case is being closed due to a bankruptcy issue.

    Note:

    Clerks can assign this PC at the direction of the BMF AUR Coordinator, BMF AUR Bankruptcy Coordinator, or Clerical Manager.

  2. The BMF AUR Bankruptcy Coordinator provides clerical with a listing of cases requesting clerical to input PC 4270. Input PC 4270 to close the case.

  3. When the batch has been disassembled:

    1. Verify the volume.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.119.1.7.11  (10-01-2012)
Process Code 4300/430A (CP 2531/Amended CP 2531)

  1. Tax examiners assign PC 4300/430A when it has been determined that a CP 2531/Amended CP 2531 Notice should be issued.

  2. The system automatically moves cases to CP 2531 Suspense BT 400 and assigns a new CSN after process code verification and the batch status is updated to "RB" , therefore, it is important to keep these in strict sequence order.

  3. When the batch has been disassembled:

    1. Keep cases in strict sequence order.

    2. Verify the volume.

    3. Use the Suspense Summary Report to identify and label the CSN range for BT 400.

    4. Place in the designated area to be shelved in the appropriate suspense file.

  4. Paper cases receive folders and are filed in CSN order.

4.119.1.7.12  (10-01-2013)
Process Code 4310 (CP 2531 Notice Not Mailed)

  1. Tax examiners assign PC 4310 when it has been determined that the CP 2531 Notice should not be mailed. The TE may then enter PCs 4100, 4110, 4130, 4140, 4150, 4200, 4210, 4220, 4240, 4260, 4270, 4290, 4300 or 4500 as appropriate.

  2. The system assigns PC 4310 when case is added to stop notice.

  3. This process code is not part of the verification process.

4.119.1.7.13  (10-01-2012)
Process Code 4320 (CP 2030 Not Mailed After CP 2531)

  1. Tax examiners assign PC 4320 when it has been determined that a CP 2030 Notice should NOT be mailed after a CP 2531. The TE enters a PC 4320 and then may continue case processing.

  2. This process code is not part of the verification process.

4.119.1.7.14  (10-01-2012)
Process Code 4340 (Disaster Transfers/Closure)

  1. Tax examiners assign PC 4340 when it has been determined the CP 2531 should be closed on cases meeting disaster criteria.

  2. When the batch has been disassembled:

    1. Verify the volume.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

4.119.1.7.15  (10-01-2012)
Process Codes 4350 and 4380 (Campus Examination Transfer/Closure)

  1. Tax examiners assigns PCs 4350 and 4380 when it has been determined the case(s) should be closed and the case contents transferred to Campus Examination.

  2. If the TE inputs an assessment, the system creates either an automatic or manual assessment record.

  3. Based on the PC assignment, the system generates case contents which are printed and assembled with the case for routing to Examination.

  4. When the batch has been disassembled:

    1. Verify the volume.

    2. Send the case contents to the Examination Operation.

    3. Prepare the return(s).

    4. Send the return(s) to the appropriate FRC by routing to the Files Operation.

4.119.1.7.16  (10-01-2012)
Process Code 4370 (Fraud Transfer/Closure)

  1. Tax examiners assign PC 4370 when the Examination Operation has determined that potential Fraud exists.

  2. Based on the PC assignment, the system generates case contents which are printed and assembled with the case for routing to Fraud.

  3. When the batch has been disassembled:

    1. Verify the volume.

    2. Recharge the documents to the Campus Fraud Coordinator.

    3. Send the cases to the Campus Fraud Coordinator.

4.119.1.7.17  (10-01-2012)
Process Codes 4400, 4420, 4440 and 4460 (CP 2531 Closures)

  1. Tax examiners assign PCs 4400, 4420, 4440 and 4460 when the taxpayer response to a CP 2531 resolves the discrepancy.

  2. If the TE inputs an assessment, the system creates an automatic or manual assessment record.

    Caution:

    If there is no manual or automatic assessment record for a virtual case, transfer the case to the TE who assigned the PC for input of a TC 290-0.

  3. If an assessment is present when the batch has been disassembled:

    1. Keep in strict CSN order.

    2. Verify volume.

    3. Assemble cases for shipment to Document Retention.

    4. Print the Auto Assessment Listing.

    5. Place the cases and the Auto Assessment Listing in a brown folder.

    6. Send to the Campus Document Retention, Files Operation, for association of the Form 5147.

  4. If there is no assessment when the batch has been disassembled:

    1. Verify the volume.

    2. Prepare the cases.

    3. Send the cases to the appropriate FRC by routing to the Files Operation.

4.119.1.7.18  (10-01-2012)
Process Code 4470 (Form 1120-X Closures)

  1. Tax examiners assign PC 4470 when taxpayer's amended return has been accepted in response to a CP 2531.

  2. The system creates an automatic or manual assessment record on cases closed with PC 4470.

  3. When the batch has been disassembled:

    1. Keep in strict CSN order.

    2. Verify the volume.

    3. Assemble cases for shipment to Document Retention.

    4. Print the Auto Assessment Listing.

    5. Place the cases and the Auto Assessment Listing in a brown folder.

    6. Send to the Campus Document Retention, Files Operation for association of the Form 5147.

4.119.1.7.19  (10-01-2012)
Process Code 4500 (CP 2030)

  1. Tax examiners assign PC 4500 when it has been determined that the case requires a CP 2030 Notice.

  2. The system automatically moves cases to CP 2030 Suspense BT 500 and assigns a new CSN after process code verification and the batch is updated to status "RB" . Therefore, it is important to keep these in strict sequence order.

  3. When the batch has been disassembled:

    1. Keep cases in strict sequence order.

    2. Verify the volume.

    3. Use the Suspense Summary Report to identify and label the CSN range for BT 500.

    4. Place in the designated area to be shelved in the appropriate suspense file.

  4. Paper cases receive folders and are filed in CSN order.

4.119.1.7.20  (10-01-2012)
Process Code 450A (Amended CP 2030)

  1. Tax examiners assign PC 450A when it has been determined that the case requires an Amended CP 2030 Notice.

  2. The BMF AUR System automatically moves these cases to Recomputed CP 2030 Suspense BT 600 and assigns a new CSN after process code verification and the batch status is updated to "RB" . Therefore, it is important to keep these in strict sequence order.

  3. When the batch has been disassembled:

    1. Keep cases in strict sequence order.

    2. Verify the volume.

    3. Use the Suspense Summary Report to identify and label the CSN range for BT 600.

    4. Place in the designated area to be shelved in the appropriate suspense file.

  4. Paper cases receive folders and are filed in CSN order.


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