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

4.119.1.6 
Specific Batch Type (BT) Definition

4.119.1.6.27  (09-09-2014)
Lost Response Suspense

  1. Cases with an indication that a response has been received but cannot be located take to lead.

4.119.1.6.28  (09-09-2014)
Lost Case Suspense

  1. These are TIN's/cases where the physical case file cannot be located or cases with a current IDRS activity of 4XLCMMDD. Take to lead.

  2. When the case is located, continue processing.

4.119.1.6.29  (09-09-2014)
Batch Type (BT) 820, 821 (Undeliverable Statutory Notice)

  1. Statutory Notices returned by the Post Office are considered undeliverable.

  2. Research IDRS CC ENMOD XX-XXXXXXX (current entity displays) 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. Update the DCI with UNDEL.

  4. Cases with a new or better build into BT 820, 821.

  5. 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 undeliverable

    • 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

  6. To build BT 820,821:

    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,82XXXXWUXX,A,BURS→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.

  7. Undeliverable POA notices cannot be batched into Undeliverable Statutory Notice BT 820, 821 associate the undeliverable with the case and refile back into the appropriate suspense batch in files.

4.119.1.6.30  (09-09-2014)
Batch Type (BT) 83X (Declared Disaster)

  1. Cases identified as meeting disaster criteria are assigned IPC 4XMRDSMMDD. When the disaster date has expired build the applicable cases into BT 83X.

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

    • 41MRDSMMDD is built into 831 Screening Disaster

    • 43MRDSMMDD833 CP 2531 Disaster

    • 45MRDSMMDD834 CP 2030 Disaster

    • 47MRDSMMDD838 Stat Disaster

      Note:

      Cases in disaster batches cannot be worked until after the expiration date. These batches need to be held and monitored until the date has expired.

      Exception:

      If a response is received, pull case and continue processing.

      Reminder:

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

  3. To build a BT 83X

    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,83XMMDD,A,XXXX→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.

4.119.1.6.31  (09-09-2014)
Closures Suspense

  1. Cases identified with closing process codes are place in a designated area for closed suspense.

  2. Correspondence received for closed cases are placed in a designated area to be screened and worked by the Recon SME.

    Note:

    If a closed case is requested, pull the case from the closure suspense wall and give to the tax examiner who requested the case.

4.119.1.6.32  (09-09-2014)
Batch Type 940, 941 Reconsideration (RECON)

  1. When a case is closed and needs to be reopened it is considered a Recon and is updated on IDRS to BT 940, 941.

  2. Reconsideration cases are worked by a Recon SME.

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

4.119.1.6.33  (09-09-2014)
Reconsideration Suspense

  1. Reconsideration cases that the TE determines needs additional action are updated to IDRS activity 49TRXXMMDD or 49LTXXMMDD by the TE.

  2. When a taxpayer response is received, send the information to the appropriate unit.

  3. Local management determines whether Reconsideration Suspense cases are located in the individual tax examining units or in the clerical area.

4.119.1.6.34  (09-09-2014)
Reconsideration Research Suspense

  1. Reconsideration cases that the TE determines needs additional research are ordered by the TE.

  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 cases are located in the individual tax examining units or in the clerical area.

4.119.1.7  (09-09-2014)
General Batch Disassembly

  1. Disassembly is the function of distributing cases from the batch truck to their appropriate destinations based on process codes and placing classified waste in the appropriate receptacle.

  2. Instructions for established BMF AUR handling for each Process Code are found at IRM 4.119.1.8 and for each Internal Process Code at IRM 4.119.1.9.

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

    • CP 2531 (PC 4300)

    • CP 2030 (PC 4500)

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

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

    • Wrong Pulls (IPC 41WP)

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

    • CP 2030 (PC 4520)

    • No Changes (PC's 4400, 4440 and 4420)

    • Adjustments (PC 4470)

    • Transfers to Examination (PC 4350, 4380)

    • Disaster Cases (PC 4340)

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

    • Fraud Referrals (PC 4370)

    • Amended Notice (PC430A)

    • Letters (IPC 43PH)

    • Refile Case (IPC 4XRF)

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

    • No Change (PC's 4150, 4600, 4610, 4630, and 4660)

    • Adjustments (PC's 4670,4680)

    • Extensions (IPC 45EX)

    • Letters (IPC 45PH)

    • Amended CP 2030 (PC 450A, 452A)

    • Recomputed Notices (PC 4530)

    • Amended Recomputed Notice (PC453A)

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

    • Disaster Closure (PC 4550)

    • Fraud Referral (PC 4580)

    • Refile Case (IPC 4XRF)

    • Recomputed Notice (IPC 45RN)

    • Statutory Notice (PC 4700)

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

    • No Changes (PC's 4810, 4820, 4830, and 4890)

    • Adjustments (PC's 4870,4880)

    • Letters (IPC 47PH)

    • Recomputed Notices (IPC 47LT and PC 4750)

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

    • Defaults (PC 4840 and PC 4850)

    • Disaster (PC 4860)

    • Fraud Referral (PC 4770)

    • Refile Case (IPC 4XRF)

    • Statutory Recomputed Notice (IPC 47SR)

    • Amended Stat (PC 470A)

    • Amended Recomputed Stat (475A)

    Note:

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

  7. There are five 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 Non BMF AUR Issue (PC 4940)

4.119.1.7.1  (09-09-2014)
Printing and or Copying 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 following case contents can be printed and or photo copied:

    • Tax Account (TXMOD)

    • POA (CFINK)

    • Information Returns (IRPTR)

    • Form 12864 Case History Sheet

    • Form 12953 Communication Sheet

    • CP 2030 Notice

    • CP 2531 Notice

    • STAT Notice

    • Letters (i.e. 4550C, 4551C, 4552C)

    • DCI

  2. Print the case contents if needed.

  3. Associate the printed information with the applicable case.

4.119.1.7.1.1  (09-09-2014)
Printing of CP Notices and Copying Letters

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

    1. Select Tax Year folder from BMF AUR Campus Folder.

    2. Select Form folder.

    3. Select Notice type folder.

    4. Select notice mail out date folder.

    5. Select printed notices folder.

    6. Select or search TIN of CP/STAT notice needed.

  2. To make copy(s) of letter(s) remove letter from case and photocopy.

4.119.1.8  (09-09-2014)
Process Code Definition

  1. Process Codes (PC) consist of four numeric characters. Process codes reflecting notice and amended notice issuance and closures are notated on the case folder and DCI. Assessments are manually input to IDRS.

    Note:

    All closure folders and DCI data sheets are maintained in CSN order in the BMF AUR closure suspense files.

4.119.1.8.1  (09-09-2014)
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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 case contents need to be printed and assembled with the case for routing to CI.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Prepare the case(s).

    3. Recharge the documents to Criminal Investigation.

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

    5. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.2  (09-09-2014)
Process Codes 4110-4130 (Campus Examination Transfer/Closure)

  1. Tax examiners assign PC's 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 case contents need to be printed and assembled with the case for routing to Examination.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    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.

    5. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.3  (09-09-2014)
Process Code 4140 (Fraud Transfer/Closure)

  1. Tax examiners assign PC 4140 when the Examination Operation has determined that potential Fraud exists.

  2. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Fraud.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Send the case(s) and all case contents to the Campus Fraud Coordinator.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.4  (09-09-2014)
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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. Access IDRS CC TXMODA.

  3. Close the control and update the activity using IDRS CC ACTON accordingly CXX,PC4150,C.

  4. When the batch truck is disassembled:

    1. Update case information on DCI data base.

    2. Prepare the case(s).

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.5  (09-09-2014)
Process Code 4160 (Survey Excess Inventory/Closure)

  1. Tax examiners 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. Access IDRS CC TXMODA.

  4. Close the control and update the activity using IDRS CC ACTON accordingly CXX,PC4160,C.

  5. When the batch truck is disassembled:

    1. Update case information on DCI data base.

    2. Prepare the case(s).

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.6  (09-09-2014)
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. Access IDRS CC TXMODA.

  4. Close the control and update the activity using IDRS CC ACTON accordingly CXX,PC4170,C.

  5. When the batch truck is disassembled:

    1. Update case information on DCI data base.

    2. Prepare the case(s).

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.7  (09-09-2014)
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. A manual assessment record will be completed by the tax examiners when PC 4200 is assigned.

    Caution:

    If there is no amount in the "Withholding" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case back to the TE who assigned the PC.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Prepare brown gusset for shipment to Document Retention.

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.8  (09-09-2014)
Process Codes 4210, 4220, 4240, 4260 and 4290 (Pre-Notice Closures)

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

  2. When the batch truck is disassembled:

    1. Update case information on DCI data base.

    2. Prepare the case(s).

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.9  (09-09-2014)
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  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 or Clerical Manager.

  2. The BMF AUR Coordinator provides clerical with a listing of cases requesting clerical to input PC 4270.

  3. Access IDRS CC TXMODA.

  4. Close the control and update the activity using IDRS CC ACTON accordingly CXX,PC4270,C.

  5. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Prepare the case(s).

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.10  (09-09-2014)
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. When the batch truck has been disassembled:

    1. Prepare notices for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.11  (09-09-2014)
Process Code 4310 (CP 2531 Notice Not Mailed)

  1. Tax Examiners or clerical will update the case folder and DCI with PC 4310 to indicate the prior CP 2531 notice was not mailed.

4.119.1.8.12  (09-09-2014)
Process Code 4320 (CP 2030 Not Mailed After CP 2531)

  1. Tax Examiners or clerical will update the folder and DCI with PC 4320 to indicate the prior CP 2030 notice was not mailed after the CP 2531.

4.119.1.8.13  (09-09-2014)
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  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 truck has been disassembled:

    1. Update case information on DCI data base.

    2. Send the return(s) to the appropriate FRC by routing to the Files Operation for association of the Form 5147.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.14  (09-09-2014)
Process Codes 4350 and 4380 (Campus Examination Transfer/Closure)

  1. Tax examiners assigns PC's 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, a manual assessment record is created.

  3. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Examination.

    Note:

    TE's are responsible to print the contents if they have the case.

  4. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Prepare brown gusset for shipment to Document Retention if applicable.

    3. Send to the Campus Document Retention, Files Operation, for association of the Form 5147 if applicable.

    4. Send the case contents to the Examination Operation.

    5. Prepare the return(s).

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

    7. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.15  (09-09-2014)
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 case contents need to be printed and assembled with the case for routing to Fraud.

    Note:

    TE's are responsible to print the contents if they have the case.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Send the case(s) and all case contents to the Campus Fraud Coordinator.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.16  (09-09-2014)
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. When the TE inputs an assessment a manual assessment record is created.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Prepare brown gusset for shipment to Document Retention.

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.17  (09-09-2014)
Process Code 4470 (Form 1120X or Amended Form 1041 Closures)

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

  2. A manual assessment record is created on cases closed with PC 4470.

    Caution:

    If there is no amount in the "Assessed Tax" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case to the TE who assigned the PC.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Prepare brown gusset for shipment to Document Retention.

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.18  (09-09-2014)
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. When the batch truck has been disassembled:

    1. Prepare notices for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.19  (09-09-2014)
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. When the batch truck has been disassembled:

    1. Prepare notices for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.20  (09-09-2014)
Process Code 4510 (CP 2030 Notice Not Mailed)

  1. Tax Examiners or clerical will update the folder and DCI with PC 4510 to indicate the prior CP 2030 notice was not mailed.

4.119.1.8.21  (09-09-2014)
Process Code 4520 or 452A (CP 2030 or Amended CP 2030 After a CP 2531)

  1. Tax examiners assign PC 4520 or 452A when it has been determined from the taxpayer's CP 2531 response that a CP 2030 Notice is now required.

  2. When the batch truck has been disassembled:

    1. Prepare notices for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.22  (09-09-2014)
Process Code 4530 or 453A (Recomputed or Amended Recomputed CP 2030)

  1. Tax examiners assign PC 4530 or 453A to cases when it has been determined that a Recomputed CP 2030 or Amended Recomputed CP 2030 should be issued. This determination is based on an evaluation of the taxpayer's CP 2030 response.

  2. When the batch truck has been disassembled:

    1. Prepare notices for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.23  (09-09-2014)
Process Code 4540 (Amended/Recomputed CP 2030 Not Mailed)

  1. Tax Examiners or clerical will update the folder and DCI with PC 4540 to indicate the prior amended/recomputed CP 2030 notice was not mailed.

4.119.1.8.24  (09-09-2014)
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  1. Tax examiners assign PC 4550 to cases when it is determined that the case should be closed due to meeting disaster criteria.

  2. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Send the return(s) to the appropriate FRC by routing to the Files Operation for association of the Form 5147.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.25  (09-09-2014)
Process Codes 4560, 4570 and 4590 (Campus Examination Transfers/Closure)

  1. Tax examiners assigns PC 4560, 4570 and 4590 when it has been determined that the case should be closed and the case contents transferred to Campus Examination.

  2. If the TE inputs an assessment, a manual assessment record is created.

  3. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Examination.

    Note:

    TE's are responsible to print the contents if they have the case.

  4. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Prepare brown gusset for shipment to Document Retention if applicable.

    3. Send to the Campus Document Retention, Files Operation, for association of the Form 5147 if applicable.

    4. Send the case contents to the Examination Operation.

    5. Prepare return(s).

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

    7. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.26  (09-09-2014)
Process Code 4580 (Fraud Transfer/Closure)

  1. Tax examiners assign PC 4580 when the Examination Operation has determined that potential Fraud exists.

  2. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Fraud.

    Note:

    TE's are responsible to print the contents if they have the case.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Send the case(s), including the case contents to the Campus Fraud Coordinator.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.27  (09-09-2014)
Process Codes 4600, 4610, 4630 and 4660 (CP 2030 No Change Closure)

  1. Tax examiners assign PC's 4600, 4610, 4630 and 4660 when the discrepancy is resolved using the response submitted by the taxpayer.

  2. When the TE inputs an assessment a manual assessment record is created.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Prepare brown gusset for shipment to Document Retention.

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.28  (09-09-2014)
Process Code 4670 (Agreed CP 2030)

  1. Tax examiners assign PC 4670 when the taxpayer is in full agreement with the CP 2030 Notice.

  2. When the TE inputs an assessment a manual assessment record is created.

    Caution:

    If there is no amount in the "Assessed Tax" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case to the TE who assigned the PC.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Prepare brown gusset for shipment to Document Retention.

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.29  (09-09-2014)
Process Code 4680 (Adjustment to Prepayment Credits CP 2030)

  1. Tax examiners assign PC 4680 when there is no change to tax and an adjustment to prepayment credits (Withholding) is needed.

  2. A manual assessment record will be completed by the tax examiners when PC 4680 is assigned.

    Caution:

    If there is no amount in the "Withholding" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case back to the TE who assigned the PC.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI data base.

    2. Prepare brown gusset for shipment to Document Retention.

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

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.30  (09-09-2014)
Process Code 4700 (Statutory Notice)

  1. Tax examiners assign PC 4700 when it has been determined a Statutory Notice of Deficiency is required.

  2. If the TE inputs an assessment, a manual assessment record is created.

  3. When the batch truck has been disassembled:

    1. Prepare brown gusset for shipment to Document Retention if applicable.

    2. Send to the Campus Document Retention, Files Operation, for association of the Form 5147 if applicable.

    3. Prepare notices for mail out.

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

4.119.1.8.31  (09-09-2014)
Process Code 470A (Statutory Notice Amended)

  1. TE's input PC 470A and prepare a new STAT notice when it has been determined a new address is present.

  2. When the batch truck has been disassembled:

    1. Prepare notices for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.32  (09-09-2014)
Process Code 4710 (Statutory Notice Not Mailed)

  1. Tax Examiners or clerical will update the folder and DCI with PC4710 to indicate the prior STAT notice was not mailed.

4.119.1.8.33  (09-09-2014)
Process Code 4730 (Statutory Notice Rescinded)

  1. Tax examiners assign PC 4730 when a case has an incorrect Statutory Notice, or a Statutory Notice was issued in error.

4.119.1.8.34  (09-09-2014)
Process Code 4750 (Statutory Notice Change to Deficiency/Recomputed CP 2030)

  1. Tax examiners assign PC 4750 when it has been determined from the taxpayer's Statutory Notice response that a Recomputed CP 2030 should be issued.

  2. When the batch truck has been disassembled:

    1. Prepare notices for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.


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