Field Insolvency. If Field Insolvency groups identify a problem with notices not being timely loaded onto AIS, they should contact the CIO liaison to determine if the delay lies with the Service or with the courts.

Centralized Insolvency Operation. If CIO units identify a noticing problem, the unit lead should contact the leads of the CIO units responsible for loading new cases on AIS. If the delay lies with the courts and not with Centralized Insolvency processing, the lead should determine the court(s) involved and alert the Field Insolvency group handling that court so remedies can be initiated at the local level.

One National Address for Mailing Matrix. Post Office Box 21126, Philadelphia, PA 19114 is the only correct address for the court to mail notices to the IRS. With few exceptions correspondence from debtors or attorneys should also be directed to this post office box.

Trustee Checks. Trustees should mail all Chapter 13 and Chapter 7 checks to Post Office Box 21125, Philadelphia, PA 19114. Checks from Chapter 9, 11, or 12 trustees or debtors-in-possession should be sent to the Field Insolvency group handling the account. (See IRM 5.9.11.1, Insolvency Mail.)

Checks from Non-petitioning Spouses. Non-petitioning spouses should send their checks to Post Office Box 21126, Philadelphia, PA 19114 also. When checks from non-petitioning spouses are received at a Field Insolvency office, the Field caseworker should list the payments on Form 3244 and send them to the appropriate Campus remittance group via Form 3210.

compliance and cross-compliance data including filing requirements, balances due, unfiled returns, credit balances, FTDs, estimated payments, and cross reference TINs which may indicate liability;

a summary of claim information (modules, tax due, penalty and interest, INTST to the petition date, classifications, estimated periods, etc.) each time a claim is filed or amended;

summary of asset valuation if a claim is secured;

actions taken to resolve docket flags and period flags on the Automated Proof of Claim (APOC) system;

annotation of unfiled returns including tax periods, credit balance periods (and how the credit is to be addressed), and a plan of action for securing unfiled returns;

previous bankruptcy filings that affect claim classification, limitation or non-imposition of the automatic stay, or dischargeability and actions taken to advise Counsel if appropriate;

TFRP information including responsible parties' names and SSNs along with applicable ASEDs;

cash collateral issues addressed;

lien refile date if appropriate;

summary of adequate protection agreements and subsequent monitoring;

fast track Chapter 11 issues such as inadequate disclosure statement or plan;

plan terms and feasibility;

Chapter 11 postpetition taxes and filing of potential administrative claims;

handling of Chapter 13 postpetition liabilities;

annotation the plan has been properly loaded on the AIS payment monitoring screen;

date of any follow-up actions;

summary of contact with other IRS functions in regard to a particular case;

correspondence sent and responses received;

conversations or meetings with the debtor, the debtor's representative, or third parties;

pertinent facts from bankruptcy schedules or statements of financial affairs, such as exempt, excluded, or abandoned assets that might be considered for collection post-discharge if a valid NFTL is on file;

stay violations and their resolutions;

trustee refund turnover requests;

issuance of manual refunds;

current status of discharged, dismissed, or converted cases that may require processing by another unit or group prior to claim preparation;

conversion information;

nature and type of legal action referred to Counsel;

monitoring of plan payments in Chapter 11 and Chapter 12;

actions taken when a debtor defaults;

actions taken at the time of confirmation; and

history of actions taken at closing.

load new cases on AIS;

run all IIP processes;

resolve cases on the Potentially Invalid TIN (PIT) report by initiating the appropriate actions to resolve invalid TINs;

process cross-referenced taxpayer identification numbers (TINs) including asterisk (*) accounts; and

contact various Collection offices regarding status 22, 24, 26, 60, and 71 cases from the process D output so other IRS functions have current information on new bankruptcy filings.

CC 81. Does not prevent assessments from posting to any module in the entity, and it does not affect the subsequent processing of modules that do not contain a TC 520 cc81. It freezes the entity from all offsets and refunds. Shows Alpha freeze of -W and IDRS status of 72.

CC 83. Freezes the entity from all offsets. Refunds will not be frozen on prepetition and postpetition modules. Shows Alpha freeze of -V and IDRS status of 72.

CC 84. Allows assessment, offset, refund, sends out standard notices and generates litigation transcripts, but does not suspend the balance due account for the module to which it is input. Shows alpha freeze of -W and IDRS status -no change.

CC 85. Does not prevent refunds if no balance due modules or balance due indicators are present in the entity. Otherwise, refunds and offsets are frozen. Shows Alpha freeze of -V and IDRS status of 72.

CC 86. Allows assessments of all returns and adjustments, but prevents issuance of all balance due notices, except for one "information" notice. Refunds and offsets are not frozen. Shows alpha freeze of -V and IDRS status of 72.

CC 87. Allows all assessments but prevents the issuance of all balance due notices except one "information" notice. Systemic offsets are unaffected. Refunds are frozen. Shows alpha freeze of -V and IDRS status of 72.

CC 88. Freezes the entity from all refunds and offsets. Shows alpha freeze of -V and IDRS status of 72.

CC 89. Allows assessments, but prevents the issuance of all balance due notices except one "information" notice. Prevents offsets. Refunds will be issued to the taxpayer. Often used in Chapter 13. Shows alpha freeze of -V and IDRS status of 72.