5.4.13  CCP General Procedures

5.4.13.1  (07-16-2008)
Taxpayer Authenticity

  1. In order to identify and to prevent unauthorized disclosures of tax information, you must know with whom you are speaking and the purpose of the call/contact. It may be necessary to ask the caller if he or she is an individual (Individual Master File - IMF) taxpayer (primary, or secondary), a business (Business Master File - BMF) taxpayer (sole proprietor, partner, or corporate officer), or an authorized third party (Power of Attorney-POA/Tax Information Authorization-TIA/Estate Tax Return-F706).

    CAUTION: Inadequate authentication of the identity of a caller could result in an "unauthorized disclosure" of return information. If an IRS employee makes a knowing or negligent unauthorized disclosure (see IRM 3.0.273.10.2), the United States may be liable for damages in a civil cause of action. If an IRS employee makes a voluntary, intentional disclosure, the employee may be subject to criminal penalties including a fine, imprisonment, and loss of employment. See IRC 7213, 7213A, and 7431.

    Note:

    Inadvertent improper disclosures, while still unauthorized, are those disclosures where no willfulness of intent is involved. Unlike willful unauthorized disclosures, which must be reported to TIGTA, inadvertent disclosures must be reported to your manager on Form 10848, Report of Inadvertent Disclosure of Tax or Privacy Act Information. See IRM 11.3.38.6.1 for examples of inadvertent disclosures and Form 10848 procedures.

  2. If you can assist the caller/taxpayer/revenue officer, follow the authentication probes shown as per caller below: If the caller is an authorized third party, go to IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication.

    Note:

    Do not proceed with authentication probes if the caller is an unauthorized third party. If the caller has information to provide on the taxpayer’s behalf, accept the information according to IRM 21.1.3.4(6) and (7).

  3. If taxpayer requests tax account information to be mailed to him/her at the address of record and no account information is provided verbally, required taxpayer authentication is still necessary. See also IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

5.4.13.1.1  (07-16-2008)
Authentication Probes

  1. Revenue Officer (RO) - Request RO’s name and ID number. Request the following from the revenue officer about the taxpayer:

    1. Tax Identification Number (TIN) --- (Social Security Number (SSN), Individual Tax Identification Number (ITIN), or Employer Identification Number (EIN).

    2. Name – as it appears on the tax return for the tax period(s) in question.

  2. Taxpayers – Repeat Callers for Manually Monitor Installment Agreement (MMIA)/In-Business Trust Fund (IBTF)/Part Pay Installment Agreement (PPIA) (Non-Mandatory 2-year follow-up review) – IMF:

    1. TIN - SSN, ITIN, or EIN – If the taxpayer is inquiring about an IMF jointly filed return, only one TIN is necessary, preferably the primary number.

    2. Secondary TIN may be required if the primary is unavailable, or for use as an additional authentication check.

    3. Name as it appears on the tax return for the tax period(s) in question, including spouse’s name for joint IMF, or Doing Business As (DBA) for BMF Sole Proprietor/Partnership.

      Note:

      If the caller is unable to provide "a" or "b" , and "c" above, advise the caller that we are unable to disclose the information and terminate the call.

    4. Current Address including zip code – If taxpayer fails to provide the correct address of record, but correctly responds to all of the other items (IMF – name, SSN), you may request additional taxpayer authentication pursuant to IRM 21.1.3.2.4, Additional Taxpayer Authentication. If you are unable to verify address on IDRS, request address as it appears on the last tax return or as modified by IRS records.

      Note:

      If you are in doubt of the validity of the caller, do full disclosure; refer to IRM 21.1.3.2.3 (Taxpayer Authentication) and IRM 21.1.3.2.4 (Additional Taxpayer Authentication).

  3. Taxpayers –Callers for PPIA (Mandatory 2-year follow-up review):

    1. TIN - SSN, ITIN, or EIN – If the taxpayer is inquiring about an IMF jointly filed return, only one TIN is necessary, preferably the primary number.

    2. Secondary TIN may be required is the primary is unavailable, or for use as an additional authentication check.

    3. Name – as it appears on the tax return for the tax period(s) in question, including spouse’s name for joint IMF, or Doing Business As (DBA) for BMF Sole Proprietor/Partnership.

      Note:

      If the caller is unable to provide "a" or "b" , and " c" above, advise the caller that we are unable to disclose the information and terminate the call.

    4. Current Address including zip code – If taxpayer fails to provide the correct address of record, but correctly responds to all of the other items (IMF – name, SSN, filing status and date of birth), you may request additional taxpayer authentication pursuant to IRM 21.1.3.2.4 , Additional Taxpayer Authentication.

    5. Filing Status used on the return(s) in question (IMF – e.g., amended return, original return). If the taxpayer cannot confirm filing status, or if the taxpayer is inquiring about an account issue that does not need filing status confirmation continue with paragraph (f) below. You must also follow the procedures outlined in IRM 21.1.3.2.4, Additional Taxpayer Authentication.

    6. Date of Birth (DOB) of primary or secondary taxpayer (IMF)—If the taxpayer fails the DOB probe, but correctly responds to all other items above (name, SSN, address and filing status), you may request additional taxpayer authentication pursuant to IRM 21.1.3.2.4, Additional Taxpayer Authentication.

      Note:

      If there is a discrepancy with the DOB on IRS records (CC INOLE) but you are confident (taxpayer has passed authentication requirements) you are speaking with the taxpayer, advice the taxpayer to contact the Social Security Administration (SSA) at 1-800-772-1213 to correct the error.

  4. BMF Taxpayer Authentication – IRM 21.1.3.2.3 (Taxpayer Authentication) and TCD 0143 (BMF Taxpayer Authentication) Obtain the following information:

    1. TIN - EIN, SSN, ITIN

    2. Name of Company – Full Name on Return (including DBA)

    3. Current address including Zip Code - If taxpayer fails to provide the correct address of record, you may request additional taxpayer authentication pursuant to IRM 21.1.3.2.4, Additional Taxpayer Authentication.

    4. The callers position with Company.

      Note:

      For further BMF Taxpayer Authentication probes use the TCD 0143 in SERP. This shows you the authorization to disclose information to different entities e.g. Sole proprietor, Partnership, Corporations/S Corporations, etc.

    5. Are you legally binding, for the Company? Are you able to sign the return?

      Note:

      TP must respond "yes" to both questions. If TP is unable to respond "yes" then let him/her know, you are unable to disclose information to him/her.

5.4.13.1.2  (07-16-2008)
Third Party Authentication Probes

  1. When responding to a third party (anyone other than the taxpayer), who indicates he/she has a third party authorization on file, complete the appropriate search. For POA and TIA research the Centralized Authorization File (CAF) using CC CFINK before providing any tax account information. Third Party (Power Of Attorney (POA)/Tax Information Authorization (TIA)/Estate Tax Return (F706) Authentication – IRM 21.1.3.3.2 Oral Disclosure Consent/Oral TIA (Paperless F8821)

    CAUTION: If the third party caller or your research indicates that the taxpayer is deceased, the third party authorizations (POAs, TIAs) are nullified. If the caller was previously authorized before the taxpayer’s date of death, do not disclose the information. However, determine if the caller is authorized to receive information after the taxpayer’s date of death.

    Note:

    You can accept a completed "unprocessed" paper or "faxed" copy of a third party authorization as valid and provide immediate assistance. However, you will perform the same caller authentication for a faxed authorization as you would for an authorization already recorded on the CAF.

  2. To verify that the caller is an authorized third party of the taxpayer, research the CAF. In order to research the CAF, you need the following information:

    1. Taxpayer’s Name

    2. Taxpayer’s TIN

    3. Third Party’s Name

    4. Third Party’s Number (also know as: Rep #, CAF #)

    5. Tax Period(s) in Question

    6. Tax Form(s) in Question

  3. If the caller does not have his/her CAF number available, request his/her name and address and use this information to verify that the caller is CAF authorized to receive the requested information.

  4. Do not provide the CAF number shown on RPINK or CFINK to the caller. Advise him/her that you will mail the CAF number to the POA address of record. Use Letter 1727C, Power of Attorney Representative Number.

  5. If the caller states that his/her CAF number is lost, advise him/her that you will mail the CAF number to the third party address of record.

  6. See IRM 21.3.7, Processing Third Party Authorizations onto the CAF, to research:

    1. CAF

    2. Form 2848 - Power of Attorney and Declaration of Representative (POA)

    3. Form 8821 - Tax Information Authorization (TIA)

    4. Oral Form 8821- (Oral TIA)

    5. Form 706 - Estate Tax Return (Processed as POA)

    6. Limited or one time authority POA (Specific Use Authorization)

    7. Civil Penalty authorizations see paragraph (7) below.

  7. Civil Penalty and Trust Fund Recovery Penalty (TFRP) authorizations are posted into the CAF and can be researched as follows:

    1. IMF -- Master File Transaction - MFT 55

    2. BMF -- MFT 13

    3. NMF -- MFT 51

    4. TFRP -- MFT 55

    For additional CAF authentication information on Civil Penalties ( Form 8278, Computation and Assessment of Miscellaneous), and TFRP ( Form 2749, Request for Trust Fund Recovery Penalties), see IRM 21.3.7.14.1, Civil Penalty Authorizations, Specific Required Elements, and IRM 21.3.7.14.1, Civil Penalty, Specific Processing.

  8. For additional authentication information on Form 8821, see IRM 11.3.3, Disclosure to Designees and Practitioners or the e-ARG.

  9. For authenticating an Oral Disclosure Consent (ODC) designee, research TXMOD history items. You need:

    1. Taxpayer's name

    2. Taxpayer's TIN

    3. Third party name

    4. Third party phone number

5.4.13.2  (07-16-2008)
Clerical Procedures

  1. The Mail Sort function classifies and sorts incoming work from Collection Field functions (CFf) for Centralized Case Processing (CCP).

  2. The Mail Sort function:

    1. Determines the appropriate area responsible for working the case.

    2. Classifies and sorts receipts into appropriate programs.

    3. Determines if the receipt was mis-routed and reroutes to the appropriate functions.

    4. Batches receipts into work batches.

    5. Maintains receive date integrity.

    6. Controls and delivers work batches to the appropriate team.

    7. Identifies problems or issues that may arise from incoming work.

  3. Work is received by ground mail, fax and e-mail.

5.4.13.2.1  (07-16-2008)
Batching and Sorting

  1. Stamps incoming receipts with the date received. A Form 3210 (Document Transmittal) should be attached to the new receipts. Stamp the transmittal with the received date, verify and sign that the work was received on the Form 3210 and mail the acknowledgment copy back to the originator within 7 business days.

  2. Maintain copy of Form 3210.

  3. Follow procedures in IRM 21.7.7.4.26, for any discovered remittance.

  4. Sort work into the following categories:

    1. IMF Cases – the TIN will be a Social Security Number (SSN).

    2. BMF Cases – the TIN will be an Employer Identification Number (EIN).

    3. Insolvency Cases – These cases can be either IMF or BMF. They will all have to do with bankruptcy. They may say Insolvency or, Bankruptcy, or Chapter 7, Chapter 11, Chapter 13, or have a Docket Number.

    4. CNC Cases – These cases are received on a Form 53.

    5. Installment Agreements – These are received on a Form 433D or Form 2159.

    6. Priority Programs – These cases are CDP Tracking Sheets, Form 12153-A, requests for updating the CDP Tracking system. These requests must be input within 24 hour hours of receipt.

    7. Credit Transfers – These Cases are received on a Form 2424. Batch credit transfers into IMF and BMF.

  5. Work will placed in batches of 25, in a folder with a batch slip on top. The batch slip must identify the type of work in the folder, the volume, the received date, and the initials of the clerk who batched it.

5.4.13.2.2  (07-16-2008)
Assigning Inventory/Controlling

  1. Divide the work equally by the available staff in General Case Processing (GCP). Team managers will provide the clerical team with a list of available tax examiners for work distribution.

  2. Enter the batches in to the inventory book and use the next available batch number. Enter the batch number on the batch slip and the employee profile number of the person the batch is being assigned to.

  3. To control cases on a specific account using CC ACTON, you must determine:

    1. Status Code, for example, "A" , "C" , "M" . See Document 6209, Sec 13-9.

    2. Control Category Codes, for example, TPRQ, TPPI. See Document 6209, Sec. 13-10.

    3. Unit or Tax Examiner (TE) IDRS profile number.

  4. Assign each case to the assigned employee profile number on IDRS using ACTON.

  5. Enter the correct IRS Receive Date when controlling the case. See IRM 21.5.1.4.2.4, Receive Date - Determination.

  6. Case assignment is usually on specific TXMODs. However, the following Forms should be controlled on ENMOD:

    1. Installment Agreements (Form 433D and 2159)

    2. TC 130 requests

    3. Address changes

    4. Name changes

      Note:

      If the tax period identified is not on SUMRY control the case on ENMOD. Control one tax period per form.

5.4.13.2.3  (07-16-2008)
Completed Work

  1. Completed work will be received as classified waste, re-routes or Employee Source Document Folders.

  2. Employee Source Document Folders will be routed to files with a Form 3210.

  3. Cases with a statute transmittal will be hand carried to the Statutes unit

  4. Cases to be routed outside the Campus will be routed using a Form 3210.

  5. Monitor the suspense file to ensure acknowledgement is received per IRM 3.13.62.7.2. If no reply is receive within 20 work days contact the receiving office and notate the follow-up on the form. Additional information is preparing the form can be found in IRM 3.13.62.7.1, Form 3210 Document Transmittal.

5.4.13.3  (07-16-2008)
TC 914 Cases

  1. When Criminal Investigation (CI) conducts an investigation on a taxpayer assigned to a revenue officer, civil enforcement action may be temporarily suspended in order to allow the CI investigation to proceed. A Transaction Code (TC) 914 is placed on these accounts. The purpose of monitoring TC 914 is to:

    1. Address and protect CSED/ASED issues.

    2. To ensure risk analysis and lien refiling is conducted as required and,

    3. to monitor the ICS case for completion of the CI activity and reassignment to the field if required.

  2. Cases will be received from revenue officers by paper files and as ICS cases. Revenue officers are required to create a NF-OI. A memorandum from CI will be in the paper file. The file copy of the document will show CI's request for input of the TC 914. This transaction code suspends the collection notice cycle on each module under CI control. This function is necessary to prohibit any notices generated to the taxpayer that could potentially damage a criminal case.

  3. The following cases should notbe transferred to CCP for monitoring:

    1. Cases in the queue (status 24)

    2. Currently Not Collectable (status 53)

    3. Cases in litigation (e.g., litigation, bankruptcy) (status 72)

    4. Cases where the Assessment Statute Date (ASED) or Collection Statute Expiration Date (CSED) will expire within twelve (12) months

    5. Cases in Offer In Compromise (OIC) (status 71)

    6. Cases in status 12

5.4.13.3.1  (07-16-2008)
Initial Analysis of TC 914 Cases

  1. Check IDRS to verify 914 controls have been input, they may be in pending status (914 controls are opened on every module under a Criminal Investigation control with a -Z freeze). If there are any modules on IDRS not included on the memorandum, reject the case back to the originator for resolution.

  2. If the ASED and CSED are within twelve (12) months and the revenue officer sis not address the CI issue and/or secure a memo, reject the case back to the originating revenue officer for resolution.

  3. The revenue officer should have performed a risk analysis prior to transferring the case. If the risk analysis was not performed close the NF-OI and reject the case back to the originating revenue officer for resolution.

  4. For all of the modules in status 26, (revenue officer assignment) civil enforcement is suspended and CCP must:

    1. T-SIGN the case to the employee in CCP working the CI-914 case. This action will remove any modules from status 26, and ensure all CI cases are assigned to the appropriate CCP employee.

    2. Change the modules to status 91 via command code STAUP.

  5. If no paper case file is received from the revenue officer, create a physical file associating any paper documents received. Label the file with the taxpayers name and TIN. Document in the ICS history whether a paper case was received or not.

  6. To ensure the case is properly prepared for monitoring;

    1. Assign the NF-OI to the employee assigned to monitor the case.

    2. Change the sub code to 930.

      Note:

      If this choice is not available, select "Other" and insert "181CID Control" in the "Remarks" section.

  7. Document the following information on ICS:

    1. Name and phone number of the Special Agent in Charge (SAC).

    2. For all TC 914 periods, list the CSED/ASED dates, the lien refile deadlines for all periods with a TC 914 and a lien filed.

      Note:

      Look for lien indicator "4" on SUMRY. The lien refile deadline is determined by adding 30 days to the earliest CSED on the lien.

    3. The plan of action for all follow-up dates. See IRM 5.4.13.3.1.(6) below for determining follow-up dates.

  8. Schedule follow-ups for the following issues:

    1. Any follow-up in the ICS history or case file to review the pervious risk analysis (civil collectibility decision). All cases must have a risk analysis every 24 months. If one has not been performed, schedule it for two years from the original input date of the TC 914.

    2. Establish an initial follow-up date for 13 months from the date of receipt. This time frame is used to allow sufficient case activity between reviews. CI cases controlled in CCP routinely remain open for several years while an investigation is pursued.

    3. If there are any ASED's on the case requiring TFRP determination, schedule a follow-up twelve months prior to the expiration of the ASED.

    4. If a CSED will expire during the investigation, schedule a follow-up for 12 months before the CSED expiration.

    5. Schedule to refile a lien 60 days prior to the expiration of the CSED.

    6. Schedule follow-ups for any OI's issued to the field for collection and lien filing determinations. Do this only if the initial 45 day follow-up created by ICS is extended by the field revenue officer. The field revenue officer can extend the follow-up date for an additional 45 day , for a total of 90 days. If the OI has not been resolved, close the NF-OI and send the case back to the originating revenue officer.

5.4.13.3.2  (07-16-2008)
Monitoring TC 914 Cases

  1. ASED Monitoring - The Assessment Statute Expiration Date (ASED) is the statutory date by which the Trust Fund Recovery Penalty (TFRP) must be assessed or proposed via L1153. The TFRP ASED date is calculated by adding three (3) years to the succeeding April 15th of the due date of the return or three (3) years from the date the return is filed; whichever is later. The only accounts subject to TFRP are BMF liabilities for any trust fund taxes, Forms 720, 941, 943, 944 and 2290.

  2. CSED Monitoring - The Collection Statute Expiration Date (CSED) is the 10 year statutory period of collection that begins from the date of assessment (TC 150, 240, or most recent TC 290 or 300 with a dollar amount). The CSED for each module appears on the upper left hand side of TXMOD. Modules can have more than one CSED. Check IMFOL and BMFOL, if additional transactions indicate the CSED was suspended. See IRM 25.6.9for more information on determining CSED's.

  3. Monitor ASED/CSED's monthly. If an ASED/CSED is set to expire, issue a systemic OI to the field. ICS will set an initial follow up date for 45 days for the revenue officer to respond with their preliminary research. The follow up time may change depending on the number of months until the ASED expires. Sufficient time needs to be given to the revenue officer to perform their investigation.

    Note:

    Revenue Officers cannot hold an OI for longer than 90 days. If open for more than 90 days close OI and send case back to the revenue officer for resolution.

  4. Two Year Risk Analysis Review - All cases must have a 24 month review by a revenue officer to make a risk analysis determination to continue to suspend or pursue collection activity. Schedule the two year review for a risk analysis. Send an OI to the revenue officer for risk analysis determination.

    Note:

    If Criminal Investigation (CI) determines they will allow the ASED or CSED to expire to protect their criminal case, a memo must be prepared by CI and signed by the Compliance Territory Manager or Compliance Technical Services Manager (in accordance with Delegation Order No. SB/SE 4.58). The revenue officer will secure this memo for retention in the case file.

  5. If subsequent modules open on the account with no TC 914 controls, issue a systemic OI to the revenue officer to contact the special agent to advise them of the new module(s) not protected with the 914 control. Within 45 days of issuing an OI, the revenue officer is required to contact and resolve the additional periods or secure a memo from CI. The revenue officer can extend this time frame for an additional 45 days. If the account is not resolved within the 90 day extension period, close the NF-OI and return the case to the originating revenue officer.

  6. Non Master File (NMF) Cases - CI cases with 914 controls that are NMF require a TC 470, CC 90 to move the module into ST 89 (in lieu of ST 91) for monitoring. This action is completed via a Form 3177 and is sent or faxed to the CSC campus. The ST 89 will remain on the module as long as the TC 914 control is open. The Form 3177 should include a history that can be placed on the NMF case.

5.4.13.3.3  (07-16-2008)
Closing TC 914 Cases

  1. Cases will be closed for the following reasons:

    1. CI controls are removed and -Z freeze is released.

    2. TC 912 is posted.

    3. TC 910 is posted. This indicates the criminal case is closed and a probation case has been opened. These are worked by Technical Services.

    4. Case is assigned to a revenue officer.

    5. Balance dues below LEM 5.5.2.

    6. If CNC status (53) except closing codes 03 (Unable to Locate) or 12 (Unable to Contact). If these codes are used, continue to monitor the case until one of the other conditions listed above is met, then transfer or close as appropriate.

  2. When the case meets one of the above criteria:

    1. Transfer the case to the field if required after the balance dues have reopened.

    2. Close the CCP NF OI.

    3. Write a closing narrative on ICS documenting your closing actions.

5.4.13.4  (07-16-2008)
TSIGN of Bal Due/Del Ret

  1. A Form 4844 may be received requesting to change a TSIGN within or between revenue officer groups.

  2. Input the TSIGN change within five workdays after receipt of the request in Centralized Case Processing (CCP). BAL DUEs/DEL RETs will be physically transferred on the same day that TSIGN occurs.

5.4.13.5  (07-16-2008)
Input of Entity Changes

  1. Entity changes can be performed on all accounts established on the Taxpayer Information File (TIF). If the ENMOD is not active on IDRS, establish the module before doing the correction.

  2. The types of changes that can be input by Centralized Case Processing (CCP):

    1. Change or correction of address (including ZIP and location code). When making an address change and the new address is outside the area office jurisdiction, make the address change on IDRS and also change the area office and input Document Code 50. This will update the location code for subsequent IDRS output.

    2. Requests for name changes to IMF accounts can not be made unless it is to correct a mispelling error. See IRM 3.13.5.8.

    3. Change in filing status or requirements.

  3. If a request is received to changes the filing requirement from a Form 944 to a Form 941 filler after the year in question, reject the request back to the originator.

  4. BMF changes in filing status between Form 1120, U.S. Corporation Income Tax Return, and Form 1120S, U.S. Income Tax Return for an S Corporation, and changes in filing status on Employee Plans/Exempt Organization returns must be sent to the Entity function for input; only deletes on these specific forms can be input locally.

  5. BMF filing requirements other than in (3) above can be added or deleted for all organizations with CC BNCHG.

    1. Change in name due to an adjustment (e.g., separate to joint status).

    2. Correction, addition or deletion of filing requirement codes, filing status code, or spouse's SSN.

    3. Miscellaneous changes which do not significantly alter the basic character of the entity, including input via CC BNCHG of a proprietor's Social Security Number under the corresponding Employer Identification Number on BMF.

  6. SSN’s and EIN’s may be added as secondary or cross reference TINS. They may also be removed if previous input was erroneous.

  7. Civil penalty name lines may be added, but the entity cannot be modified in any other way. Ensure any other changes are done prior to the civil penalty name line.

5.4.13.6  (07-16-2008)
ASED/CSED Indicator

  1. A request for the input of CC ASEDR and Indicator 2, 3, or 4 will be made via the "REMARKS" section for the Form 4844 or other documents. A separate Form 4844 will be prepared for each module for which there is an indicator request.

  2. The command code ASEDR and special numerical indicator will be used to systemically prevent the issuance of ASED (CP527) Notices on cases for which 100 percent penalty determinations have been made. Input of CC ASEDR and the appropriate penalty determination indicators will be requested only when specific conditions exist.

  3. Determination indicators, when applicable, must be input for each module involved. When CC ASEDR is input and has a valid response, a history item will be generated for the ACTION-HIST Record. The penalty determination indicators and respective designations are as follows:

    Indicator Designation
    2 Unable to locate responsible persons;
    3 No collection potential for all responsible persons;
    4 All trust fund amounts paid;
    0 Penalty determination has not been made.

  4. CSEDR—This command code is used to set an indicator within a tax module to note that the CSEDs have been reviewed and are satisfied or protected. CC TXMOD must precede this request in order to reference the CSEDs to verify that the earliest module CSED has not been changed since the request. If it has been updated there is no need for CC CSEDR to be used.

  5. CC CSEDR uses TIN and FILE SOURCE, MFT, TAX PERIOD, and NAME CONTROL information from CC TXMOD. Attempts to change these fields on CC CSEDR will be ignored. CSED and CSED revenue officer review indicators are input to complete a request. (CSED revenue officer review is an optional indicator; if left blank, the indicator will be set to mark the CSEDs as reviewed). When a request results in a valid response, CC CSEDR has updated the Basic Entity record to denote activity, set the CSED Review indicator on the requested tax module, and generated a history item for the Action History record.

  6. Whenever CC CSEDR is input and has a valid response, a history item will be generated for the ACTION-HIST record. This item will consist of an action date, employee number, source code denoting this command code(s) and a literal determined by the action taken (CSEDREVIEW CSCEDRERROR).

5.4.13.7  (07-16-2008)
Inputting Transaction Codes

  1. When inputting transaction codes (TC) and closing codes (CC) on delinquent modules from a field request, reject to the originator via Form 8564 if a credit balance on the module and has not been resolved.

  2. If the system will not accept the input requested for example:

    The tax year and MFT on the request do not match TXMOD.

  3. If there are no delinquent modules on IDRS, check TXMOD to verify that the requested TC and CC was previously input for this MFT and tax period. If so, no input required; complete the balance of the request.

5.4.13.8  (07-16-2008)
Processing Forms 668H and 668J

  1. This text contains procedures for input of TC 582 with a unique Lien Filing Indicator (LFI) for liens filed under the authority of IRC 6324Bon Form 668Hand Form 668J, Notice of Federal Estate Tax Lien Under Internal Revenue Laws.

  2. Forms 668H/J or Form 4844, Request for Terminal Action, will be received in CCP for the input of TC 582 along with a 2032A election indicator.

  3. Use CC REQ77A for batch processing through IDRS. Elements needed for input are:

    1. Transaction Code 582,

    2. Transaction Register Indicator 1,

    3. TIN,

    4. MFT 52,

    5. Tax Period 0000,

    6. Name Control (of the estate), and

    7. 2032A Election Indicator 2.

  4. No source document is needed.

  5. If a Form 4844 request is received for the input of a TC 583 make sure a TC 582 exists prior to inputting the TC 583. If a TC 582 is not present the transaction will unpost. If no TC 582 leave an ICS history. Input TC 583 using REQ77.

  6. If a TC 583 has previously been input, document ICS with the date of input. A TC 583 does not show on the system per IRM 2.4.19-4.

5.4.13.9  (07-16-2008)
Closed Case Processing

  1. Centralized Case Processing (CCP) receives Closed Case files from Collection Field function (CFf) with a Form 3210. Stamp the transmittal with the received date, verify and sign that the work was received on the Form 3210 and mail the acknowledgment copy back to the originator within 7 business days. Maintain receipt copies for a period of one year.

  2. Date stamp and prepare a file folder for each case. The label for each folders should contain:

    1. Tax Identification Number (TIN)

    2. Name Control

    3. Type of Closure

    Note:

    Research IDRS for missing information if the information is unavailable on the case summary sheet or ICS summary sheet.

  3. File folders are stored in Federal Records Center (FRC) boxes by type of closure. CNC closures are boxed separate from other types of closures. Boxes containing IA, TDI and TDA cases are referred to as " Mixed." Boxes are uniquely numbered and maintained in the CCP area for three months.

5.4.13.9.1  (07-16-2008)
Closed Case Special Procedures

  1. If the following cases are received for closed case processing, reroute them to the appropriate function as follows:

    1. TFRP Cases – Return to the originator.

    2. IBTF, MMIA Cases – Route cases not marked "Closed " or "Completed" to the CCP MMIA function.

    3. CWL (Continuous Wage Levy), CNC with Mandatory Follow-up, CNC with Closing Code 13 (Section 14, Form 53), DDIA (Direct Debit Installment Agreements) or Pre-Assessed IA – Route cases not marked "Closed" or "Completed" to the CCP GCP function.

    Note:

    If any Form indicates for "Input" route to the appropriate function for input.

5.4.13.9.2  (07-16-2008)
Input to Junior System

  1. The Junior System tracks Closed Case files for three years from the date of input.

  2. Enter new closed cases into the Junior System with the " Input Menu."

  3. Cases are entered into the junior system and boxed into two categories, Currently Not Collectable (CNC) or Mixed. Mixed includes all other type of cases, Installment Agreements, TDI and TDA.

  4. Cases removed from the box for National Quality Review System (NQRS) or at the revenue officers request must be updated on the Junior System. Records are held in an amended state until they are returned to the box and the Junior System is updated indicating the case was returned.

5.4.13.9.3  (07-16-2008)
Shipment of Cases to Federal Records Center (FRC)

  1. Cases are shipped to the Federal Records Center when the three month holding time has expired. This process is called "accessioning " .

  2. CNC and Mixed boxes are shipped separately.

  3. Request accession numbers for each type through Facilities using a SF 135 (Standard Form).

  4. Enter accession numbers on each box. Example: 4 of 10.

  5. Place "box reports" in each individual box.

  6. Boxes are transported to the FRC through Facilities using " cages."

  7. Accession number sheets are placed on the outside of cages.

  8. FRC will return the SF135 through Facilities with location numbers after they have completed the accessioning process.

  9. Update the Junior System using the "Update Menu" with the FRC information.

5.4.13.9.4  (07-16-2008)
Case Retrieval

  1. Request for retrieval of closed cases are received through secured e-mail or fax using a Form OF11" Request for Closed Case Form" .

  2. Cases closed subsequent to May 2005, are maintained in the Junior System. Research the case on the Junior System using the Search Menu. See (5) and (6) below.

  3. If the case is still being stored at the Philadelphia Campus, pull the case; update the "Box Report" and the Junior System, using the Input Menu, indicating where the case was sent. See (5) and (6) below.

  4. Cases closed prior to May 2005, could reside on 30 different databases. Research IDRS to determine where the case was closed, if the requestor can not provide the information.

  5. Research the appropriate data base to locate the requested case. See Exhibit 5.4.13-1and See Exhibit 5.4.13-2, for a listing of available databases.

  6. To retrieve cases from a Federal records Center (FRC), prepare a Form OF11 (Optional Form) and send the request to the FRC. The FRC will send the requested case to the individual requesting the case within 10 business days.

  7. E-mail the status of the request to the originator using secured E-mail.

    Note:

    Use a Form 3210, Document Transmittal, and ship cases using Ground UPS, Next day or Second Day mail. DO NOT SEND THROUGH REGULAR MAIL.

5.4.13.9.5  (07-16-2008)
Centralized Quality Management Services (CQMS)

  1. Pull the NQRS list, weekly, from the ICS system to identify cases for the National Quality Management Services (NQMS).

  2. Research the Junior System using the Search Menu to locate the cases to pull.

  3. Locate and pull the cases files. If the same TIN indicates there are more than one case record, pull all case files.

  4. Prepare a contents list using the Junior System, Input Menu. The Junior System will systemically update in the ship to box as "70 QAD OAK" .

  5. Prepare a Form 3210 and Form 9814 for each box. Ship the cases to CQMS.

  6. When cases are returned from CQMS, update the Junior System and re-file the cases in the appropriate box.

    Note:

    Do not pull cases more than 90 days old.

Exhibit 5.4.13-1  (07-16-2008)
Closed Case Data Bases

Data Base Area Electronic Paper Additional Info
Boston 1 After 2004 Prior 2005  
Hartford 1 No Yes Connecticut
New York 2 No Yes Buffalo NY
New York 2 No Yes New York City, Brooklyn, Long Island & Other area within NY
New York 2 No Yes New York City, NY
Newark 3 Junior System Use "final" File No New Jersey
Pittsburgh 3 Junior System Use "final" File No Pennsylvania
Baltimore 4 No Yes Maryland & DC
Greensboro 4 No Yes North & South Carolina
Richmond 4 No Yes Virginia
Jacksonville 5 No Yes Northern Florida
Plantation 5 Junior System Use "final" File No Southern & Central Florida
Cincinnati 6 Junior System Use "final" File No Ohio & West Virginia
Louisville 6 Junior System Use "final" File No Kentucky
Detroit 6 Junior System Use "final" File No Michigan & Ohio
Chicago 7 Junior System Use "final" File No Indiana & Illinois
Milwaukee 7 Junior System Use "final" File No Wisconsin & Illinois
Atlanta 8 Junior System Use "final" File No Georgia & Alabama Access through New Orleans data base
New Orleans 8 No Yes Louisiana & Mississippi
Nashville 8 No Yes Arkansas & Tennessee
St. Louis 9 Junior System Use "final" File No Missouri, Nebraska & Iowa
St. Paul 9 Junior System Use "final" File No Minnesota, Nebraska, Iowa & North and South Dakota
Austin 10 Junior System Use "final" File No Austin & Dallas, TX
Houston 10 Junior System Use "final" File No Southern Texas, Houston and Dallas
Dallas 10 Junior System Use "final" File No Dallas, TX & other areas of Texas
Oklahoma City 10 Junior System Use "final" File No Oklahoma
Denver 11 Junior System Use "final" File No Colorado, Wyoming, Montana & Utah
Phoenix 11 Junior System Use "final" File No Arizona, Utah, Nevada & New Mexico
Seattle 12 Junior System Use "final" File No Washington, Idaho, Oregon, Alaska & Hawaii
Oakland 13 Junior System Use "final" File No Northern California
Laguna Nigel 14 Junior System Use "final" File No Southern & Mid California
District of Columbia 14 Junior System Use "final" File No DC, Puerto Rico, America holdings Guam America Samoa & International cases

Note:

Review the SF 135 for the FRC location and accession number before completing the OF11 Form.

Exhibit 5.4.13-2  (07-16-2008)
Federal Records Center Area Map

State FRC Records For Phone Number Fax Number
AK Anchorage AK (907)261–7820 (907)261–7813
CA Laguna Nigel AZ, NV, Southern CA See Perris See Perris
CA Perris/Riverside AZ, NV, Southern CA (951)956–2020 (951)956–2029
CA San Francisco, San Bruno Northern & Central CA, NV, HI, Am Soma, Pacific Islands (650)238–3500 (650)238–3507
CO Denver CO, MT, NM, ND, SD, UT, WY (303)407–5769 (303)407–5761
GA Atlanta/East Point AL, FL, GA, KY, MS, NC, SC, TN (404)736–2851 (404)736–2934
GA Ellenwood AL, FL, GA, KY, MS, NC, SC, TN (404)736–2891 (404)736–2931
IL Chicago IL, IN, MI, MN, OH, WI (773)948–9033 (312)886–7883
MD Suitland WV, DC, MD, VA (301)778–1567 (301)778–1561
MA Waltham CT, MA, ME, NH, RI, VT (781)663–0130 (781)663–0154
MO Kansas City IA, KS, MN, MO, NE, ND, SD (816)268–8000 (816)268–8159
MO Lee's Summit NJ, NY, PR, USVI (816)268–8141 (816)268-8159
OH Dayton IN, MI, OH (937)425–0661/0601 (937)425–0630
PA Suitland PA, DE, WV, MD, VA (215)305–2009/2016 (215)305–2038
TX Fort Worth AR, LA, OK, TX (817)334–5525 (817)334–5373
WA Seattle ID, OR, WA (206)336–5115 (206)336–5114

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