Generally, you should agree to the request subject to the following provisions:

If the recording equipment and suitable location are not available, postpone and reschedule the meeting.

Deny requests to videotape or film the interview.

The group manager may deny a request for an audio recording because the taxpayer’s behavior is clearly disruptive of the normal collection process. Promptly refer the matter through channels to the Field Territory Manager.

When a recording is made, your manager should be present at all times. If the manager is not available, another Service employee should be present.

At the outset of the recording, identify yourself, the date, time, place, and purpose of the meeting.

The participants in the meeting must also identity themselves, their role in the proceeding, and acknowledge and consent to the making of an audio recording. If an additional participant arrives or a participant leaves the meeting, note these facts on the recording.

When written records are presented during the proceeding, they must be described in sufficient detail to make the verbatim recording a meaningful record when matched with the other documentation contained in the case file.

At the conclusion of the meeting, state that the proceeding is completed and the recording is ended.

Attach a copy of the written request, the approval/disapproval, and the recording to the case file.

Transcribe all or part of the recording when necessary.

The taxpayer may request duplication or a transcript of our copy of the interview. Payment for the cost of the reproduction or transcript must be received in advance.

On ICS, the Case Summary Screen shows, " Yes," next to, "X Ref" when a SSN is available for a proprietor. When this is available, access the SSN by going to the Entity Detail Menu and selecting, "F. Cross Reference."

To locate the SSN on the BMF, use Command Codes BMFOL and BRTVU. For information on BMFOL, see IRM 2.3.59, Command Code BMFOL.

To locate the SSN on IDRS, use Command Code ENMOD. For information on this command code, see IRM 2.3.15.

If the SSN is known, it is useful for researching files.

The SSN is useful for inputting information on the IMF to make BMF CNCs reactivate. See IRM 5.16.1, Currently Not Collectible.

The SSN can be used to freeze IMF refunds, and use them to pay BMF taxes. See IRM 5.1.15, Account Transfers, Adjustments, Payment Tracers, Credit Transfers, and Refunds.

When a proprietor applies for an EIN, the application (Form SS-4) asks for the person’s SSN. When the entity is established on the BMF, the SSN is entered as a secondary TIN.

When a SSN is located for a proprietor who is already on the BMF, this secondary TIN can be entered on the master file using command code BNCHG. This can include a person who:

Through their investigations Collection employees may identify ERO participants who potentially meet suspension criteria. Such participants should be referred to the AOEFC who will determine whether a monitoring check will be performed on these participants before the next processing season.

Depending on the nature of the issue, the AOEFC may want to meet with Collection to consider the immediate removal of the ERO participant from the Electronic Filing Program.

Make the referral in a memorandum addressed to the AOEFC. State which standards are involved. Attach supporting documents, including account transcripts.

From the Collection activity standpoint, the heart of IDRS is the potentially active file of accounts receivable, delinquent filers, and credit balance accounts established at the National Computing Center (NCC) for BMF and IMF output and campus for NMF output. Receivables are established at the time assessments are made, modules are updated with subsequent activity, and delinquent filers are established when a delinquency condition is determined.

Upon establishment of an account receivable or delinquency filing condition, IDRS will generate or suppress, as required, the various notices to be issued to taxpayers. Further, the system will generate return delinquency investigations and balance due accounts to ACS. It will also generate Integrated Collection System (ICS) Bal Dues, Del Rets, follow-up notifications, and related information to applicable field offices, reflecting current actions not known by the responsible unit on assigned cases.

The IDRS data base is kept current in four ways.

Generally, a case controlled on IDRS remains in the system for a limited period after its status is changed to closed. A case is closed only after final actions are completed and posted; for example, collected, abated, or reported currently not collectible. Actions temporarily suspending collection are not valid closing actions and do not remove accounts from the system; for example, military deferments, offers in compromise, bankruptcies, payment tracer and adjustment requests, pending installment agreements, and pending court actions.

Case controls will not close off IDRS automatically. Periodically the campus generates Overage Case Control Reports so the initiating function can assess the validity of outstanding controls. When these reports are forwarded to the area, the function which established the control is responsible for processing the report and closing unnecessary control bases. The command code ACTON is used to establish and modify case controls as detailed in IRM 2.3.12, Command Code ACTON.

Revenue officers do not have access to command codes that can change the status of any account. Revenue officers may be profiled for any command code which enables research only.

Name control and SSN are checked for validity against records furnished to NCC by the Social Security Administration (SSA). If NCC identifies an SSN name control combination as invalid, attempts are made to resolve the inconsistency. If the inconsistency goes unresolved, an inquiry letter (CP 54) is sent to the taxpayer by the campus. The taxpayer's reply most often resolves the invalid account and ensures that the taxpayer, SSA and IRS are all using the proper number and name control.

If there is no reply, the account number remains invalid, unless it is corrected by subsequent filing or taxpayer action.

When contact is made with the taxpayer and the issue is still not been resolved, the campus will send Form 4149, Information to Correct Invalid Social Security Number, to the taxpayer to complete and return to the campus.

When transactions are sent to the master files, certain checks are automatically made to prevent incorrect information from posting. For example, if a transaction is input, and the name control does not match the one at master file for the Taxpayer Identification Number (TIN) used in the input, the transaction goes unpostable. The campus is notified of these unpostable transactions and tries to correct them.

If the input was requested by an area office employee, the campus may not be able to correct the unpostable transaction using just information in the center. When this happens, the campus employee who is working on the unpostable transaction will try to identify the area office employee who asked for the input and ask him/her for additional information to correct the transaction.

If the campus cannot reach the area office employee or his/her manager by phone, a routing slip (Form 1725) will be sent to the area asking for the information needed to resolve the unpostable transaction. The routing slip includes the name, telephone number, and address of the campus employee.

When one of these requests is received, call the campus employee as soon as possible (but no later than fifteen days after receipt) and provide the requested information. This will ensure the transactions which close Bal Dues and Del Rets are posted quickly. If the campus employee cannot be reached by telephone, send the information back to the campus on a routing slip. Attach this to the routing slip that the campus sent to help associate the answer with the case record.

The UNAX program emphasizes preventing unauthorized access to and inspection of taxpayer information. The policy on access to taxpayer information is:

Managers are responsible for helping employees prevent unauthorized access. Managers are responsible for ensuring that substantive information sharing and communication regarding the importance of UNAX and the Service's commitment to protect and secure taxpayer records occurs during annual awareness briefings.

The Treasury Inspector General for Tax Administration (TIGTA) is solely responsible for all UNAX investigations.

No employee will be disciplined for a UNAX violation unless a violation is proven. Safeguards have been established to help managers and employees effectively deal with accesses that may raise a suspicion of a UNAX violation.

Employees with access to the IRS Home Page may access the UNAX Home Page under Policy. Employees who do not have access to the intranet site may request any necessary UNAX material from their managers.

The Inadvertent Taxpayer Data Access Form (Form 11377) was implemented to provide a way for employees to document various situations. Form 11377 is available online (www.publish.no.irs.gov). A copy of Form 11377 is included as Exhibit 5.1.1-3.

Following are examples of when Form 11377 may be used by employees, at their discretion, for documentation purposes:

Completed forms should be turned into the employee's manager at the end of the business day, or as soon as practicable.

Managers are required to date and initial the Taxpayer Data Access Forms at the end of the business day, or as soon as practicable, to indicate receipt. Managers then forward the forms for filing and retention to the Head of Office designee.

These Taxpayer Data Access Forms are filed by date—not by employee, taxpayer or SSN—in a secure records retention area that is maintained by a Head of Office designee. These forms will be retained for 6 years. Individual managers are not authorized to maintain these forms or copies of these forms. The Head of Office designee will receive and retain the forms.

Employees who supplement Field Assistance should be provided with training and all appropriate reference materials. These include current versions of IRM 21.1, Accounts Management & Compliance Services Operations, Publication 17, Your Federal Income Tax; and Document 6209, ADP and IDRS Information.

These reference materials, especially IRM 21.3 through 21.7.12, provide information about and instructions for numerous situations. If a taxpayer has received a Master File notice, an ACS notice, a CORRESPONDEX letter, or other IRS Correspondence, refer to these chapters for the correct actions.

THE TAXPAYER SHOULD NEVER BE SENT AWAY AND TOLD TO CALL TOLL-FREE OR TO WRITE THE CAMPUS.

Even if these are the necessary and correct actions, the taxpayer should be allowed to make any necessary, tax related calls from the IRS office and/or be allowed to forward any needed information through the IRS mail system. Refer to the Post of Duty listing on SERP (Servicewide Electronic Research Program), for fax numbers or phone numbers which will assist in forwarding any needed information.

Depending upon the equipment available and your IDRS profile, you may be asked to access account information to download transcripts, review account information or place various indicators on the taxpayer's account.

Risk-Based Collection is a program of integrated policy, strategy, and measures that emphasize long-term compliance solutions through the development and application of risk-based decision support tools. Risk-Based Collection is the way inventory is prioritized in the field; cases are categorized according to their risk level. In-business trust fund liabilities are high priority while some other types of liabilities, including out of business but large dollar trust fund assessments, are low priority .

Decision analytics uses advanced modeling techniques to identify the most productive cases. These cases are then accelerated for immediate issuance to front line collection employees.

The Resources and Workload Management System (RWMS) used to be a case scoring and ordering system. Now it is just a case grading system.

The Entity Case Management System (ENTITY) portion of the Integrated Collection System (ICS)/Entity Integrated System is an automated system used at the group, territory, and Area level. The ENTITY application uses the data from ICS for case management, report compilation, and management information. See IRM 5.3.1, Entity Management Information System. (See IRM 5.3.1.2.1, Case Assignment Procedures)

Existing business rules limit or restrict Bal Due and Del Ret movement in several different ways.

Targeted Inventory Levels are used in an effort to secure maximum productivity for the Collection Field function without a cost to quality. National inventory ranges are established to provide a measure of uniformity between the various field offices. The national ranges are as follows:

Revenue officers should bring to their manager's attention situations that may represent unmanageable inventory levels and/or misgraded case levels. Factors that are considered include:

Reports are available on Entity to help managers monitor inventory levels.

When a revenue officer's assigned inventory is in excess of the national maximum level (or other reduced level per section (2) above) for the revenue officer's grade for more than 10 workdays, the IRM requirements relating to prompt initial and follow-up contacts will be suspended for the time period that the revenue officer carries the higher inventory level.