5.18.1  Automated Substitute for Return (ASFR) Program (Cont. 2)

5.18.1.7 
ASFR System Module Progression and Calculations

5.18.1.7.12  (05-19-2009)
ASFR History Screens

  1. The figures below show module progressions through the ASFR system. They are examples of History Screens. The History Screen can be accessed through Option 5. IRM 5.18.1.7.13. The information on the History screen also appears on the ASFR Tax Module screen, but on the History Screen there are literals, the date the module moved into the Status and employee numbers. Use the History to help determine how the module progressed.

    Note:

    Employee history items are identified by employee numbers and systemic movements are 099Xs.

  2. The following are views of History Screens:

    Default History Screen- This is an example of a module that was defaulted where no manual updates occurred.

    ASFR Default History Screen
    Status Emply Seq Date Literal
    031 9999 00 05/04/2004 Pre-30 Day
    032 9997 00 07/27/2004 Passed IDRS check...Issue 30
    030 0999 00 07/27/2004 30–Day letter package created
    096 9995 00 11/02/2004 Pre-stat notice...queue
    090 0999 00 11/02/2004 90–Day stat notice issued
    104 9996 00 03/23/2005 Closed...No TP response<default>
    109 9999 00 04/12/2005 ASFR finished..purge

    Return History Screen- This is an example of a module where a return was filed and processed.

    ASFR Return History Screen
    Status Emply Seq Date Literal
    031 9999 00 05/04/2004 Pre-30 Day
    032 9997 00 07/27/2004 Passed IDRS check...Issue 30
    030 9999 00 07/27/2004 30–Day letter package created
    093 1234 00 09/10/2004 Return filed.......
    901 1234 00 11/02/2004 Print.............................Transcript
    103 1234 00 11/05/2004 Closed.........Secured return
    109 9999 00 11/26/2004 ASFR finished..purge


    Failed Condition History Screen - This is an example of a module that failed to Status 099, and ASFR processing was continued.

    ASFR Failed Condition History Screen
    Status Emply Seq Date Literal
    031 9999 00 05/04/2004 Pre-30 Day
    032 9997 00 07/27/2004 Passed IDRS check...Issue 30
    030 9999 00 07/27/2004 30–Day letter package created
    099 9999 00 09/10/2004 Failed IDRS check......
    091 1234 00 09/12/2004  
    096 9999 00 09/22/2004 Pre-Stat..........Queue
    090 9999 00 09/22/2004 90–day stat notice issued...............

5.18.1.7.13  (09-05-2013)
ASFR Tax Module Screen Menu Options

  1. ASFR Tax Module Menu Options are on the top of the ASFR Tax Module Screen. All updates, letter and print requests, entity changes and other changes are made by choosing an option and entering data.

  2. The following is a list of the options, and what action or function they perform.

    • Option 1 is used to update the current Status to another Status. When updating a module to Status 030, the follow-up date must be input. The follow-up date is 74 days from the date of the 30–day letter. IRM 5.18.1.7.11.9. When updating a module to Status 090, the date of the 90-Day Letter, must be entered. IRM 5.18.1.7.11.38 Request option 19 to determine the 90–day letter date. When updating module to Status 103 or 105, enter the amount of tax when prompted. IRM 5.18.1.7.11.49IRM 5.18.1.7.11.51

    • Option 2 is used to view or update the case major.

    • Option 3 is used to view, delete or change a case minor.

      Note:

      Whenever a case minor is changed, added or deleted, the case major must be updated. IRM 5.18.1.7.8.

    • Option 4 is used to view or update the Audit Screen.

    • Option 5 is used to view the ASFR history. IRM 5.18.1.7.12.

    • Option 6 is used to input an ASFR Quicknote. ASFR requires that all ASFR Quicknotes be reviewed by a manager. Manager must access Quicknotes through the Manager's Menu.

    • Option 7 is used to input Comments on the ASFR Tax Module screen.

    • Option 8 is used to assign the module on ASFR to an employee. Controlling modules on ASFR is not mandatory, and is at the discretion of local management.

    • Option 9 is used to input data on the Tax Module screen, such as the telephone number or Paper Indicator. IRM 5.18.1.7.14.

    • Option 10 is used to request letters, and to request prints. IRM 5.18.1.8.4.

    • Option 11 is used to request more Options.

    • Option 12 is used to exit the Tax Module screen.

    • Option 13 is used to make Entity, including address, changes. An Entity change is recorded as Status 990 in ASFR History. IRM 5.18.1.8.4.13.

    • Option 14 is used to add or delete POA information. IRM 5.18.1.10.2.3.7.

    • Option 15 is used to view, add or delete Payer Agent information. IRM 5.18.1.7.11.3.

    • Option 16 is obsolete.

    • Option 17 is used to view or input an old address.

    • Option 18 is a print option that prints the history, case major and case minor.

    • Option 19 is used to view 90-Day Letter information.

    • Option 20 is used to request that a TC 494 post to the module on IDRS. IRM 5.18.1.8.3.1.14. Option 20 should only be used when the module is in status 090 or 097.

    • Option 21 is used to request that a TC 495 post to the module on IDRS. IRM 5.18.1.8.3.1.15.

    • Option 22 is used to set or clear a Refund Hold Indicator.

    • Option 23 is used to request more Options.

    • Option 24 is used to access the previous menu of Options.

    • Option 25 is used to print extended comments.

    • Option 26 is used to request that a TC 150 Dummy post to the module on IDRS. IRM 5.18.1.7.11.57

    • Option 36 is used to access the previous Option menu.

5.18.1.7.14  (05-19-2009)
Paper Indicators

  1. Paper Indicators (PI) are used to signify that there exists a paper file for the module. Paper files include undeliverable letters, refiled taxpayer correspondence or returns that are unsigned or otherwise deficient so that it does not constitute a valid return.

    Reminder:

    If a response is received and there is an existing paper indicator that the taxpayer previously responded, contact the WI site that received the prior response to determine if the backup is needed to properly respond to the taxpayer.

  2. Request Option 9 on the Tax Module screen, and tab to the Paper Indicator field.

  3. The following is a list of Paper Indicators and their meaning.

    Note:

    Do not use any other indicator except those on the list.

    • 3 - PI "3" is used to indicate that a 30–day letter was returned undeliverable.

    • 9 - PI "9" is used to indicate that a 90–day letter was returned undeliverable.

    • A - PI "A" is used to indicate that a CP 36C was received.

    • C - PI "C" is used to indicate that correspondence was received.

    • P - PI "P" is used when a taxpayer telephone call was received, and the telephone call was documented on a history sheet, and refiled.

      Note:

      Do not input a PI P on all telephone calls. Toll free assistors do not need to input PI P on telephone calls.

    • R - PI "R" is used when a return is received.

    • U - PI "U" is used when a 90–day letter is returned "Unclaimed"

    • X - PI "X" is a miscellaneous PI that indicates that there is a paper file on the module.

5.18.1.7.15  (05-19-2009)
ASFR Follow-up or Action Dates

  1. Certain ASFR Statuses have follow-up dates. Expired follow-up dates will cause modules in certain statuses to be sent for a TIF check, or appear on the ASFR 424- NO ACTIVITY List. Below is a list of the follow-up dates for certain statuses. See 5.18.1.7.11 for explanations of each status.

    STATUS FOLLOW-UP TIMEFRAME
    Status 006 There is no extended follow-up date for this status.
    Status 007 There is no extended follow-up date for this status.
    Status 010 45 days from the Status 010 date
    Status 012 The follow-up date is 60 days from the Status 012 date.
    Status 015 120 days from the date the module was updated to this status.
    Status 016 The follow-up date is 60 days from the Status 016 date.
    Status 030 74 days from the date of the 30-day letter
    Status 031 There is no extended follow-up date for this status.
    Status 032 There is no extended follow-up date for this status.
    Status 039 There is no extended follow-up date for this status.
    Status 051 The follow-up date is 60 days from the Status 051 date.
    Status 061, 062 21 days from the date the module was updated to this status.
    Status 063, 064 28 days from the date the module was updated to this status.
    Status 065, 066 21 days from the date the module was updated to this status.
    Status 069 14 days from the date the module was updated to this status.
    Status 070 21 days from the date the module was updated to this status.
    Status 071 28 days from the Status 071 date.
    Status 073 28 days from the date the module was updated to this status.
    Status 074 365 days from the 074 date.
    Status 075 28 days from the date the module was updated to this status.
    Status 080 45 days from the status 080 date.
    Status 089 21 days from the date the module was updated to this status.
    Status 090 120 days from the Status 090 date.
    Status 091 100 days from the Status 091 date.
    Status 093 60 days from the Status 093 date.
    Status 097, 099 There is no extended follow-up date for this status.
    Status 100,101,102,103,104, 105,106, 108, 113 14 days from the Status 10X date.
    Status 107 There is no extended follow-up date for this status.
    Status 342 200 days from the date the module was updated to this status.

5.18.1.8  (10-01-2005)
Validation During ASFR Processing

  1. To ensure that a module is a valid Tax Delinquency Investigation (TDI) which should be processed within the program, ASFR systematically validates the data upon:

    • Receipt of a new module- This is called module validation.

    • Critical phases of processing-This is called TIF check.

5.18.1.8.1  (01-28-2010)
Module Validation- Systemic Validation During New Module Processing

  1. ASFR will systemically fail the loading of a new module if the module

    • is older than five years prior to the current tax year processing, or

    • has a proposed tax liability of less than ≡ ≡ ≡ ≡ ≡ or

    • the total IRP documents are greater than 60, or

    • has no IRP, or

    • missing IRP or case minors.

    If Then
    A module is 6 years older than the most current processing year, or the proposed liability is less than ≡ ≡ ≡ ≡ ≡ ≡ The module is systemically updated to Status 069. ASFR requests the TC 590 CC 88. IRM 5.18.1.7.11.26.
    A module fails due to any other condition defined above and there is an associated valid ASFR module, The module is systemically updated to Status 015 for suspension until the valid module has been processed by ASFR. IRM 5.18.1.7.11.7.
    A module fails because there is no IRP, ASFR will update the module to Status 071, and input a TC 590 88. IRM 5.18.1.7.11.28.
    A module fails due to any other condition defined above and there are no associated processable ASFR module(s) The module is systematically moved to ASFR Status 762 to re-assign the account out of 8000. IRM 5.18.1.7.11.71

5.18.1.8.2  (05-19-2009)
IDRS TIF Checks-System IDRS Research

  1. A TIF check is a request by ASFR to IDRS to check for module and account for information or activity on IDRS. IRM 5.18.1.8.3.1. for a description of the items that are requested by a TIF check.

  2. When a module fails a TIF check, it will appear on the ASFR 400 Lists for manual correction or resolution. IRM 5.18.1.8.3.1.

  3. If a module is accessed on ASFR while the module is going through a TIF check, a flashing message appears on the ASFR screen. If processing should NOT continue, immediately move module to another Status.

5.18.1.8.2.1  (05-19-2009)
TIF Check 1- Pre-30-Day Letter Check

  1. Before issuing a 30-Day Letter, ASFR requests TIF check 1 on modules in Status 031. The volume of modules that are sent for TIF check 1 is input on the Manager's Set Up menu. Modules are selected by priority. IRM 5.18.1.3.2 Associated modules will also be selected. IRM 5.18.1.7.11.11

  2. When TIF check 1 is completed, ASFR does the following:

    If Then
    the following failed conditions are returned from TIF check 1:
    • Entity not on IDRS

    • No open TDIs for taxpayer

    • Assignment number not 8000

    • Module not on IDRS

    • TC 150 already in module

    • TC 610 or 640

    • Address mismatch

    • Module not in active TDI status

    • Open C, W, T, V, L, Z, A freezes

    ASFR moves the module to Status 039. Modules in Status 039 will appear on the ASFR-400 LIST. IRM 5.18.1.8.3.1IRM 5.18.1.7.11.14..
    the following information only conditions are returned from TIF check 1,
    • Pending Activity on Module

    • Could not access IDRS account

    • Open TDA

    • No Analysis performed on this module

    • Invalid Return Result

    • Invalid Indicator Result

    ASFR will move the module into Status 032 or 035, and Status 030. Modules with Information Only conditions will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    No failed conditions and no information only conditions, are returned from TIF check 1,
    1. ASFR moves the module to Status 032 or 035, and then to 030 during weekly processing. IRM 5.18.1.7.11.9.

    2. ASFR will generate a 30-Day Letter for the module.

5.18.1.8.2.2  (05-19-2009)
TIF Check 2– Pre-90-Day Letter Check

  1. Before issuing a 90-Day Letter, ASFR requests TIF check 2 on modules in Status 030 with expired follow-up dates.

  2. When TIF check 2 is completed, ASFR does the following:

    If Then
    Following conditions are returned from TIF check 2:
    • Entity not on IDRS

    • No open TDIs for taxpayer

    • Assignment number not 8000

    • Module not on IDRS

    • TC 610 or TC 640

    • No TC 150 on this module

    • TC 150, but not a dummy return

    • Open W, C, T, V, L, Z, or A freeze

    • Address Mismatch

    ASFR moves the module to Status 099. Modules in Status 099 will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    The following information only conditions are returned from TIF check 2,
    • Pending Activity on Module

    • Could not access IDRS account

    • No Analysis performed on this module

    • Invalid Return Result

    • Invalid Indicator Result

    ASFR will move the module into Status 090. Modules with Information Only conditions will appear on the ASFR 400 List. IRM 5.18.1.8.3.1..
    No failed conditions and no information only conditions, are returned from TIF check 2, ASFR moves the module to Status 096. IRM 5.18.1.7.11.42
  3. During TIF-check 2 (pre-90-Day Letter), ASFR receives the Master File address for each ASFR module checked. These addresses are written into 90-day address file. When a 90-Day Letter generates, the ASFR program uses address from the 90-day file. It also runs a comparison between addresses in the 90-day file and the identity file. If identity file is different, a second 90-Day Letter using the identity address generates.

5.18.1.8.2.3  (05-19-2009)
TIF Check 3– During 90–Day Period

  1. Three weeks after modules are updated to Status 090, ASFR requests TIF check 3 on the modules.

  2. TIF Check 3 is requested to verify posting of a TC 494.

  3. When TIF check 3 is completed, ASFR does the following:

    If Then
    Following conditions are returned from TIF check 3:
    • Entity not on IDRS

    • No open TDIs for taxpayer

    • Module not on IDRS

    • No TC 150 on this module

    • TC 150, but not a dummy return

    • No TC 494

    • Open W, C, T, V, L, Z, or A freeze

    ASFR moves the module to Status 099. Modules in Status 099 will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    The following information only conditions are returned from TIF check 3,
    • Could not access IDRS account

    • Pending Activity on Module

    • No Analysis performed on this module

    • Invalid Return Result

    • Invalid Indicator Result

    ASFR will move the module into Status 096. Modules with Information Only conditions will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    No failed conditions and no information only conditions, are returned from TIF check 3, ASFR moves the module to Status 096. IRM 5.18.1.7.11.42

5.18.1.8.2.4  (05-19-2009)
TIF Check 4– End of 90-Day Period

  1. ASFR requests TIF check 4 on modules in Status 90 with expired follow-up dates.

  2. TIF check 4 is requested to ensure that a default assessment should be input.

  3. When TIF check 4 is completed, ASFR does the following:

    If Then
    Following conditions are returned from TIF check 4:
    • Entity not on IDRS

    • No open TDIs for taxpayer

    • Module not on IDRS

    • No TC 150 on this module

    • TC 150, but not a dummy return

    • No TC 494

    • Open W, C, T, V, L, Z, or A freeze

    ASFR moves the module to Status 097. Modules in Status 097 will appear on the ASFR 400 List. IRM 5.18.1.8.3.1
    The following information only conditions are returned from TIF check 4,
    • Could not access IDRS account

    • Pending Activity on Module

    • No Analysis performed on this module

    • Invalid Return Result

    • Invalid Indicator Result

    ASFR will move the module into Status 102 or 104. Modules with Information Only conditions will appear on the ASFR 400 List. IRM 5.18.1.8.3.1..
    No failed conditions and no information only conditions, are returned from TIF check 4, ASFR will the module to Statuses 102 or 104. IRM 5.18.1.7.11.48IRM 5.18.1.7.11.50

5.18.1.8.2.5  (09-05-2013)
TIF Check 5– Statuses 100, 101, 102, 103, 104,105, 106, and 113

  1. ASFR requests TIF check 5 on modules in Statuses 100, 101, 102, 103, 104,105, 106, and 113 with expired follow-up dates.

  2. TIF check 5 is requested to ensure that all IDRS transactions have posted to IDRS.

  3. When TIF check 5 is completed, ASFR does the following:

    If Then
    Following conditions are returned from TIF check 5:
    • Module not on IDRS

    • Entity not on IDRS

    • No TC 494

    • No TC 290

    • No TC 495

    • TC 290 posted, but not TC 59X

    ASFR moves module to Status 107. Modules in Status 107 will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    The following information only conditions are returned from TIF check 5,
    • Could not access IDRS account

    • Pending Activity on Module

    • Open TDA

    • No critical errors

    • No Analysis performed on this module

    • Invalid Return Result

    • Invalid Indicator Result

    ASFR will move the module into Status 109. Modules with Information Only conditions will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    No failed conditions and no information only conditions, are returned from TIF check 5, ASFR will move the module to Status 109. IRM 5.18.1.7.11.55

5.18.1.8.2.6  (10-01-2005)
TIF Check 6– Statuses 064, 069, 071, and 075 Check

  1. ASFR requests TIF check 6 on modules in Statuses 064, 069, 071 and 075 with expired follow-up dates.

  2. TIF check 6 is performed to ensure that the TC 59X that ASFR requested on the module posted to IDRS.

  3. When TIF check 6 is completed, ASFR does the following:

    If Then
    Following conditions are returned from TIF check 6:
    • Entity not on IDRS

    • No TC 59X on this module

    • Module not on IDRS

    • Assignment number still 8000

    ASFR moves the module to Status 089. Modules in Status 089 will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    The following information only conditions are returned from TIF check 6,
    • Could not access IDRS account

    • Pending activity on module

    • No critical errors found

    • No Analysis performed on this module

    • Invalid Return Result

    • Invalid Indicator Result

    ASFR will move the module into Status 109. Modules with Information Only conditions will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    No failed conditions and no information only conditions, are returned from TIF check 6, ASFR moves the module to Status 109. IRM 5.18.1.7.11.55

5.18.1.8.2.7  (10-01-2005)
TIF Check 7- Statuses 062, 068 and 070 Check

  1. ASFR requests TIF check 7 on modules in status 062, 068, and 070 with expired follow-up dates.

  2. TIF check 7 is performed to ensure that the assignment has been changed from 8000.

  3. When TIF check 7 is completed, ASFR does the following:

    If Then
    Following conditions are returned from TIF check 7:
    • Entity not on IDRS

    • TC 59X posted but TDI still open

    • Module not on IDRS

    ASFR moves the module to Status 089. Modules in Status 089 will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    The following information only conditions are returned from TIF check 7,
    • Could not access IDRS account

    • Pending activity on module

    • No critical errors found

    • No Analysis performed on this module

    • Invalid Return Result

    • Invalid Indicator Result

    ASFR will move the module into Status 109. Modules with Information Only conditions will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    No failed conditions and no information only conditions, are returned from TIF check 7, ASFR moves the module to Status 109. IRM 5.18.1.7.11.55

5.18.1.8.2.8  (10-01-2005)
TIF Check 77-Status 762 Pre-ACS TSIGN/TC 030 Check

  1. ASFR requests TIF check 77 on modules in status 762 with expired follow-up dates.

  2. TIF check 77 is performed to ensure that the module is still on IDRS before module is updated to Status 062.

  3. When TIF check 77 is completed, ASFR does the following:

    If Then
    The following conditions are returned from TIF check 77:
    • Entity not on IDRS

    ASFR moves the module to Status 089. Modules will appear on the ASFR 400 List. IRM 5.18.1.8.3.1.
    The following information only conditions are returned from TIF check 77,
    • Could not access IDRS account

    • No critical errors found

    • No Analysis performed on this module

    • Invalid Return Result

    • Invalid Indicator Result

    The module is moved systemically to status to Status 062 (for SB/SE reassignment) or Status 070 (for (W&I reassignment). IRM 5.18.1.7.11.20. IRM 5.18.1.7.11.27.
    No failed conditions and no information only conditions, are returned from TIF check 77, The module is moved systemically to status to Status 062 (for SB/SE reassignment) or Status 070 (for (W&I reassignment). IRM 5.18.1.7.11.20. IRM 5.18.1.7.11.27.

5.18.1.8.3  (01-25-2008)
ASFR Lists

  1. ASFR lists provide ASFR employees information on "in progress " modules. ASFR lists should be received when ASFR weekly processing is completed. If lists are not received, open a ticket. All ASFR lists are to be worked the week they are received or according to Operational Guidelines.

5.18.1.8.3.1  (01-25-2008)
ASFR 400 List

  1. This list is produced whenever ASFR requests a TIF check, and a failed condition occurs or an Information Only condition occurs. The list is generated during weekly processing, and printed locally.

  2. ASFR weekly processing normally occurs on Tuesday morning. The 400 List should be received on Tuesday, post ASFR weekly processing. The 400 List should be worked before next week's processing or according to Operational guidelines. Advise management if the 400 list is not received and management will alert Headquarters Analysts to take action.

  3. The conditions that occur are defined below.

    1. Failed conditions prevent systemic processing. These require manual analysis and resolution. Failed conditions systemically update modules to a failed status.

    2. Information Only conditions occur when manual update occurs when a module has been set for TIF check and ASFR determines that there is an associated TDA, a TC Dummy 150 has already posted to the module, manual update occurred on module, there is pending activity, unusual module progression or a systemic problem with ASFR or IDRS processing. Information Only conditions allow movement of the module into a processable status.

  4. A literal will appear next to each TIN indicating the failed or Information Only condition. However, only the first condition is listed. Therefore, when working the list, if there are apparent other conditions, resolve those conditions also. If all failed conditions are not resolved, the module will continue to fail TIF check.

    Note:

    Failure to identify all failed conditions will result in extended processing time.

  5. Failed and Information Only conditions shown on this listing, and corrective actions, are itemized below.

  6. Failed and Information Only conditions appear on the ASFR 400-List as the following literals:

    • Entity not on IDRS IRM 5.18.1.8.3.1.1.

    • No open TDI for taxpayers IRM 5.18.1.8.3.1.2.

    • Modules not on IDRS IRM 5.18.1.8.3.1.3.

    • TC 59X posted but TDI is still open IRM 5.18.1.8.3.1.4.

    • Assignment number still 8000 IRM 5.18.1.8.3.1.5.

    • No TC 59X on module IRM 5.18.1.8.3.1.6.

    • No TC 150 in this module IRM 5.18.1.8.3.1.7.

    • TC 150 already in module IRM 5.18.1.8.3.1.8.

    • TC 610, TC 640- look for a return IRM 5.18.1.8.3.1.9.

    • TC 59X posted, but TDI still open IRM 5.18.1.8.3.1.4.

    • Assignment Number not 8000 IRM 5.18.1.8.3.1.10.

    • Module not in active TDI status IRM 5.18.1.8.3.1.11.

    • TC 66X or 67X - check for a return IRM 5.18.1.8.3.1.12.

    • TC 150 but not a dummy return IRM 5.18.1.8.3.1.13.

    • No TC 494 posted to module IRM 5.18.1.8.3.1.14.

    • No TC 495 posted to module IRM 5.18.1.8.3.1.15.

    • No TC 290 posted to module IRM 5.18.1.8.3.1.16.

    • Open V, L, Z, A freeze on account or module IRM 5.18.1.8.3.1.17.

    • Open W, C, or T freeze IRM 5.18.1.8.3.1.18.

    • TC 290 posted, but no TC 59X IRM 5.18.1.8.3.1.19.

    • Open TDA on account- Information Only IRM 5.18.1.8.3.1.20

    • No Analysis Performed on this module-Information Only IRM 5.18.1.8.3.1.21

    • Invalid Return Result-Information Only IRM 5.18.1.8.3.1.22

    • Invalid Indicator-Information Only IRM 5.18.1.8.3.1.23

    • Pending Activity on Module- Information Only IRM 5.18.1.8.3.1.24

    • No critical errors found- Information Only IRM 5.18.1.8.3.1.25

    • Dummy TC 150 already posted- Information Only IRM 5.18.1.8.3.1.26

    • Could not access IDRS account-Information Only IRM 5.18.1.8.3.1.27

    • Module not in active TDI status IRM 5.18.1.8.3.1.11.

5.18.1.8.3.1.1  (10-01-2005)
Entity Not on IDRS- Failed Condition

  1. This literal indicates that ASFR requested a TIF check on a module, but IDRS was unable to process the request because the account was not on IDRS. This condition is returned from all TIF checks. Modules on the ASFR 400 list will be in Statuses 039, 099, 097, 089 and 107. IRM 5.18.1.8.2.

  2. Research CFOL command codes to resolve problem. Also consider invalid segment; account could be on IDRS under the invalid TIN.

  3. To continue ASFR processing, the account and related module(s) must be re-established on IDRS. If the related module should be closed and is not in an ASFR closure status, update to a closure status. This condition usually occurs when the module(s) was closed either manually or systemically and has fallen off IDRS, but ASFR was not updated to the proper status.

5.18.1.8.3.1.2  (05-19-2009)
No Open TDIs for Taxpayer- Failed Condition

  1. This literal indicates that there is no open TDI(s). This condition is returned from TIF checks 1 through 4. Modules on the ASFR 400 list will be in Statuses 039, 099, and 097. IRM 5.18.1.8.2.

  2. Research for activity that closed the TDI. If valid, update to the proper ASFR closure status. If not valid, re-open the TDI, and update ASFR to the next processing status.

5.18.1.8.3.1.3  (10-01-2005)
Module Not on IDRS- Failed Condition

  1. This literal indicates that ASFR requested a TIF check on a particular module, but IDRS was unable to process the request because the module was not on IDRS. This condition is returned from all TIF checks, except TIF check 77. Modules on the ASFR 400 list will be in Statuses 039, 099, 097, 089 and 107. IRM 5.18.1.8.2.8.

  2. To continue ASFR processing, the related module(s) must be re-established on IDRS. If the related module should be closed and is not in an ASFR closure status, update to a closure status. This conditions usually occurs when the module was closed either manually or systemically and have fallen off IDRS, but ASFR was not updated to the proper status.

5.18.1.8.3.1.4  (10-01-2005)
TC 59X Posted but Still Open TDI- Failed Condition

  1. This literal indicates that ASFR requested a TIF check , discovered a TC 59X, but the TDI is open due to a posted TC 592. Research IDRS to determine if ASFR processing should continue. This condition is only returned from TIF check 6. Modules with this literal on the ASFR 400 list will be in Status 089. IRM 5.18.1.8.2.6.

  2. To continue ASFR processing, update to the appropriate next processing status. If the module should be closed, close the TDI by updating to the proper closure status.

5.18.1.8.3.1.5  (10-01-2005)
Assignment Number Still 8000- Failed Condition

  1. This literal appears when ASFR requested a reassignment out of 8000, and the assignment did not change. This failed condition is only returned from TIF check 6. Modules with this literal on the ASFR 400 list will be in Status 089. IRM 5.18.1.8.2.6.

  2. Evaluate the account to determine if the assignment should be changed. If it should be changed, change using CC STAUP or CC ASGNI to change the assignment. Evaluate the account to determine if the assignment should be changed. If it should be changed and there is one or more tax modules in Status 26 use CC Staup 24 00 7000. If TDI modules only, use CC ASIGN. Update the module to Status 065, and immediately to Status 109. If the assignment should remain 8000, move module to next appropriate status.

    Note:

    If the reassignment failed because the account is a combo see IRM 5.18.1.4.3.

5.18.1.8.3.1.6  (10-01-2005)
No TC 59X on Module- Failed Condition

  1. This literal indicates that no TC 59X posted. This failed condition is only returned from TIF check 6. Modules with this literal on the ASFR 400 list will be in Status 089. IRM 5.18.1.8.2.6.

  2. Research IDRS and update to proper ASFR closure status, if the TC 59X has still not posted. If the TC59X has posted, update ASFR to the appropriate closure status and immediately to Status 109.

5.18.1.8.3.1.7  (10-01-2005)
No TC 150 on This Module- Failed Condition

  1. This literal appears when there is a problem with processing of the dummy TC 150 posting. This condition is returned from TIF checks 2, 3 and 4. Modules with this literal on the ASFR 400 list will be in Statuses 099 and 097. IRM 5.18.1.8.3.1.IRM 5.18.1.7.11.44IRM 5.18.1.7.11.43

    If Then
    The 30-Day Letter was not mailed, Move module into Status 032 to generate a new 30-Day Letter and TC 150 posting.

    Note:

    Update to Status 032 requires manual review of all other failed conditions. If other failed conditions are found, correct the condition or close the module by updating to the appropriate closure status.

    The 30-day was mailed, 1. Use the menu option "26" to Recreate the TC 150. IRM 5.18.1.7.11.57

5.18.1.8.3.1.8  (10-01-2005)
TC 150 Already on Module- Failed Condition

  1. This failed condition is returned from TIF check 1 to detect a TC 150 on the module. Modules with this literal on the ASFR 400 list will be in Status 039.

    Note:

    Update to Status 032 requires manual review of all other failed conditions. If other failed conditions are found, correct the condition or close the module by updating to the appropriate closure status.

    IRM 5.18.1.7.11.14.

  2. Research IDRS to confirm whether TC 150 is a filed return by the taxpayer. If it is, move ASFR module to Status 061, and then immediately to Status 109. If not, update to Status 032. IRM 5.18.1.7.11.19.

5.18.1.8.3.1.9  (10-01-2005)
TC 610 or TC 640—Look for a Return- Failed Condition

  1. This literal appears when a TC 610 or 640 posts to the module. This condition is returned from TIF checks 1 and 2. Modules with this literal on the ASFR 400 list will be in Statuses 039 and 099. IRM 5.18.1.7.11.14.IRM 5.18.1.7.11.44

  2. TCs 610 and 640 are payments. A TC 610 is a payment submitted with a filed tax return. The DLN of the TC 610 is the DLN of the return. A TC 640 indicates that a payment has posted as a payment of proposed determined deficiency.

  3. If TC 610 posted, research IDRS to determine if return was filed. If filed and ASFR processing has not started, the module should be in Status 039. Update ASFR to Status 061, and them immediately to Status 109. IRM 5.18.1.7.11.19. If it cannot be determined whether the return has posted, update to Status 080. IRM 5.18.1.7.11.35 If filed and ASFR processing has started, the module should be Status 099. Secure the return. Update to Status 080 until return is received. IRM 5.18.1.7.11.35

  4. If TC 640 posted, and no waiver was received, correspond with taxpayer for a signed waiver. Follow correspondence procedures. IRM 5.18.1.10.2.3.13. If not received, continue ASFR processing.

    Note:

    DO NOT assess as an agreed unless the taxpayer has submitted a signed Waiver of Consent to Assessment and Collection.

5.18.1.8.3.1.10  (06-21-2013)
TSIGN Not 8000- Failed Condition

  1. This condition occurs when the TSIGN is not 8000. This condition is returned from TIF checks 1 and 2. Modules with this literal on the ASFR 400 list will be in Statuses 039 and 099. IRM 5.18.1.7.11.14.IRM 5.18.1.7.11.44

  2. Accounts with associated balance due modules in masterfile status 22, 24, 26 should not be started. Do not update modules with associated balance due accounts to send a 30 - day letter.

  3. Research IDRS to determine if ASFR processing should initiate or continue.

    If Then
    The module is assigned to a Revenue Officer, i.e. assignment 1XXX to 6XXX, Contact the ASFR FC contact. See SERP for updated contact information.
    After research, it is determined that there are started modules regardless of whether the account can be reassigned to 8000, Continue ASFR processing, move modules into the next appropriate status. Started modules should be in Status 099. Update modules to Status 091.
    After research, it is determined that the assignment should be 8000, Reassign account to 8000, and move the module(s) into appropriate status. For modules in Status 039, update to Status 032. For modules in Status 099, update to Status 091.
    The module is unstarted and there are associated balance due modules, the modules should not be started. Update to status 717. The delinquency will be worked by the function it is assigned to in Balance Due.

5.18.1.8.3.1.11  (10-01-2005)
Modules Not in Active TDI Status- Failed Condition

  1. This literal appears when ASFR requested a TIF check and the IDRS status is not in IDRS Status 03. See Document 6209, Chapter 8 for more information on IDRS status codes. This condition is returned from TIF check 1 only. Modules with this literal on the ASFR 400 list will be in Status 039. IRM 5.18.1.7.11.14.IRM 5.18.1.8.3.1.

  2. Research module to determine why the status is not 03 on IDRS. Update to the appropriate ASFR closure status.

5.18.1.8.3.1.12  (10-01-2005)
TC 66X or TC 67X—Check for a Return- Failed Condition

  1. This literal appears when there is a TC 66X or 67X posted to the module. This condition is returned from TIF checks 1 and 2. Modules with this literal on the ASFR 400 list will be in Statuses 039 and 099. IRM 5.18.1.7.11.14.IRM 5.18.1.7.11.44

  2. These are payment transactions and may indicate that a return or signed waiver was filed with the payment.

  3. Research IDRS to see if a return has been received. If a return has been filed, secure return and update to Status 080. IRM 5.18.1.7.11.35 If not, continue ASFR processing by updating modules in Status 039 to Status 032 (Update to Status 032 requires that the module is manually screened for all other failed conditions), and by updating modules in Status 099 to Status 091.

    Note:

    DO NOT assess as an agreed unless the taxpayer has submitted a signed Waiver of Assessment and Collection.

5.18.1.8.3.1.13  (10-01-2005)
TC 150, but not a "Dummy" Return- Failed Condition

  1. This literal appears when ASFR attempts to verify the posting of a "dummy" TC 150 and finds a filed return, TC 150 posted on IDRS. This condition is returned from TIF checks 2, 3, and 4. Modules with this literal on the ASFR 400 List will be in Statuses 099 and 097. IRM 5.18.1.7.11.44IRM 5.18.1.7.11.43

  2. If return is a taxpayer filed return for that module, update the module to Status 061, and immediately into Status 109. IRM 5.18.1.7.11.19.

5.18.1.8.3.1.14  (06-04-2010)
No TC 494 Posted to Module- Failed Condition

  1. This literal appears on modules in Status 090, 100, 101, 102, and 104 to ensure that a TC 494 posted. This condition is returned from TIF checks 3, 4 and 5. Modules with this literal on the ASFR 400 List will be in Statuses 099, 097 and 107. IRM 5.18.1.7.11.44IRM 5.18.1.7.11.43IRM 5.18.1.7.11.53

  2. Do the following on ASFR:

    If Then
    The TC 494 is pending or posted Update Modules in
    • Status 099 to Status 091 IRM 5.18.1.7.11.39

    • Status 097 to Status 104 IRM 5.18.1.7.11.50

    • Status 107 to Status 109 IRM 5.18.1.7.11.55

      Note:

      Proper closure credit will be given for update from Status 107 to 109.

    There is no TC 494 pending or posted on IDRS,
    1. Use the menu option 20 to re-input a TC 494 request. IRM 5.18.1.7.13.

      Note:

      Option 20 will not re-input a TC494 unless the ASFR status is 090 or 097.

    2. Update Module as stated in the box above.

      Note:

      Verify name control to ensure IDRS and ASFR match.

    3. Update module to status 090 with a follow-up date that is the current date plus 2 weeks.

5.18.1.8.3.1.15  (10-01-2005)
No TC 495 Posted- Failed Condition

  1. This literal appears on modules that were in Statuses 10X, but a TC 495 did not post to IDRS, but a TC 494 posted. This condition is returned from TIF check 5. Modules with this literal on the ASFR 400 List will be in Status 107. IRM 5.18.1.7.11.53

  2. Research IDRS. If a TC 495 is not posted, input a TC 495 using Tax Module option 21. IRM 5.18.1.7.13.

    Note:

    A TC 495 may also be input on IDRS using CC STN90.

  3. Update module to Status 109. IRM 5.18.1.7.11.55

5.18.1.8.3.1.16  (06-21-2013)
No TC 290 Posted to Module- Failed Condition

  1. This literal appears on modules were in Statuses 10X, but the TC 290 did not post to IDRS. This condition is returned from TIF check 5. Modules with this literal on the ASFR 400 List will be in Status 107. IRM 5.18.1.7.11.53

    If the module was in 100, 101 or 103, and Then
    TC 290 is pending on IDRS Wait for the TC 290 to post and then update to Status 109.
    There is no pending or posted TC 290 on IDRS,
    1. Input the TC 290 on IDRS.

    2. Move the module back into the previous Status 10X so an additional TIF check is performed.

    If the module was in 104, and Then
    TC 290 is pending on IDRS Update to Status 109.
    There is no pending or posted TC 290 on IDRS,
    • Verify that the adjustment did not post on the invalid TIN, merge in process accounts, and contact AM Adjustment HQ IRM owner of 21.6.2.

    • Re-update the module into Status 104.

    If the module was in 106, and Then
    TC 290 is pending on IDRS Update to Status 109
    There is no pending or posted TC 290 on IDRS,
    • Verify that the adjustment did not post on the invalid TIN, merge in process accounts, and contact AM Adjustments HQ IRM owner of 21.6.2

    • Input TC 290 if it was not previously input. Status 106 requires manual input of the Combat Zone default assessment. IRM 5.18.1.8.3.1.30

5.18.1.8.3.1.17  (03-28-2011)
Open V, L, Z or A Freeze- Failed Condition

  1. This literal indicates that certain freezes have posted to the module or account. This condition is returned from TIF checks 1, 2, 3, and 4. Modules with this condition on the ASFR 400 List will be in Statuses 039, 099 and 097.

    Note:

    Modules in Status 039 with V, or L, freezes do not meet ASFR criteria. Close these modules by updating to Status 717.

  2. For Statuses 097 and 099 - Prior to continuing ASFR processing, the module must be researched to determine if ASFR processing should be continued.

    If Then
    IDRS research indicates a V freeze
    1. Move the ASFR account to Status 011

    2. See instruction for handling Status 011 modules. IRM 5.18.1.7.11.5.

    IDRS research indicates an L Freeze Contact Examination to determine if they are working the TDI. If there are any modules in a 90 day status or any post 90–day status, move all related modules with -L freezes and in pre-90 day status to Status 010 until the 90 day status or any post 90–day status modules are resolved. If all related modules are in pre-90 day statuses, move them to Status 064. If all related modules are in post 90–day status, continue ASFR processing.
    IDRS research indicates a Z Freeze
    1. Coordinate with the appropriate CI function.

    2. Move the ASFR account to Status 010. IRM 5.18.1.7.11.4.

    3. Place the following in COMMENT–1: "Z FRZ COORD WITH CI."

    IDRS research indicates an A Freeze,
    1. Request the 976/977 document. Input history item on IDRS, "H,DOCREQ"

    2. Move the ASFR module to Status 080. Only key techs can update to Status 080.

      Caution:

      Do not update modules to Status 080 when the ASED is imminent or expired. Bring return to manager or Statute Coordinator immediately.

    3. Place the following in COMMENT–1: "A FRZ DOCREQ and date."

5.18.1.8.3.1.18  (06-21-2013)
Open C, T, W Freezes- Failed Condition

  1. This failed condition appears when one of these freeze codes is on the module or account. This condition is returned from TIF checks 1, 2, 3 and 4. Modules with this condition on the ASFR 400 List will be in Statuses 039, 099 and 097.

    Note:

    Modules in Status 039 with W freeze do not meet ASFR criteria. Close these modules by updating to Status 717.

  2. Resolve each freeze condition as follows:

    1. C Freeze: Research to determine if exit date exists. If exit date exists and 180 days has passed since the exit date, ASFR processing should continue.

      If the module is in Then update the module to
      Status 039, Status 032.

      Note:

      Update to Status 032 requires manual review of all other failed conditions. If other failed conditions are found, correct the condition or close the module by updating to the appropriate closure status.

      Status 099 Status 091.
      Status 097 Manually assess on IDRS. All Combat Zone cases (-C Freeze) require that the assessment be manually input to IDRS using CC REQ54. Employees will update ASFR to Status 106 once CC REQ54 has been input. ASFR will systemically input TC 495 and TC 599 CC 088 after ASFR has been updated to Status 106. Combat Zone modules will require manual calculation of penalty and interest if the Combat Zone suspension period is concurrent or subsequent to the earliest filing period for the return. See IRM 25.6.1.10.2.9.6 for complete instructions on calculating penalties and interest on Combat Zone modules. If exit date is not known, update module to Status 080 to suspend, then send 2761 Ltr to TP. For complete instructions on calculating penalties and interest see IRM 20.2.7.7. If the taxpayer is no longer in the Combat Zone with no overlapping entry and exit dates, then Master File can compute the penalties and interest and it does NOT need to be manually computed.
      • If response is received update per TP correspondence and follow IRM 5.19.1.4.10.11.2.

      • If no response, follow procedures IRM 5.19.1.4.10.11.3.

      • If TP is still in the Combat Zone update to Status 717.

    2. T Freeze: See Status 010 procedures. IRM 5.18.1.7.11.4.

    3. W Freeze: See Status 011 procedures. IRM 5.18.1.7.11.5.

5.18.1.8.3.1.19  (10-01-2005)
TC 290 Posted, but Not TC 59X- Failed Condition

  1. This literal appears when there is a TC 290 posted to IDRS, but there is no TC 59X posted. This condition is returned from TIF check 5. Modules with this literal on the ASFR 400 List will be in Status 107.

    If Then
    TC 59X in pending on IDRS Move the module back into the previous Status 10X.
    TC 59X not in a pending Status on IDRS
    1. Re-input TC 59X.

    2. Move the module back into the previous Status 10X.

5.18.1.8.3.1.20  (03-06-2014)
Open TDA- Failed Condition- Information Only

  1. This literal is an Informational Only condition. ASFR updated the module to next processing Status, however, there is an open TDA on the account. This condition is returned from TIF checks 1 through 5. Modules will appear on the ASFR 400 List, but the Status will not be a failed condition Status.

  2. See instructions for processing on combination TDA/TDI accounts. IRM 5.18.1.4.3.

5.18.1.8.3.1.21  (10-01-2005)
No Analysis Performed On This Module- Failed Condition Information Only

  1. This literal appears when the status of an ASFR module is changed while that module is undergoing a TIF check (e.g., modules with IDRS RESEARCH showing on ASFR TDI screen). ASFR does not systemically move the module based on the results of the TIF check, i.e. the module will remain in the status that it was manually updated to. This condition is returned from all TIF checks. Modules with this literal on the ASFR 400 List will not be in a failed condition status.

  2. Do the following:

    If Then
    Module movement appears correct No action needed.
    Module movement appears questionable
    1. Perform full analysis on ASFR module to determine validity of status update.

    2. Update to correct status as needed.

    Example:

    Module in Status 030 that is undergoing a TIF check is updated manually Status 040. This does not appear questionable; it indicates that a 30-Day Letter returned as undeliverable.

    Example:

    Module in Status 090 that is undergoing a TIF check, is manually updated to Status 031. This appears questionable. Research ASFR and IDRS to determine if update to Status 031 is appropriate.

5.18.1.8.3.1.22  (10-01-2005)
Invalid Return Result, Type Check- Failed Condition-Information Only

  1. This literal indicates that there may be a problem with the programs that run the TIF checks. Any of the following literals on the ASFR–400 LIST indicates a problem either on ASFR or in the IDRS program that performs research:

    • Unable to analyze record

    • Invalid IDRS results indicated for Status code.

    • No record of IDRS research indicated for ASFR record

  2. Notify the HQ, Program Analyst. Fax a copy of the List to National Office for analysis and resolution.

5.18.1.8.3.1.23  (10-01-2005)
Invalid Indicator—Unable to Analyze the Record- Failed Condition-Information Only

  1. This literal is similar to above, except the employee updated the module without changing the status (e.g., employee moved a Status 030 module into Status 030 while module undergoing IDRS research.) In this example, ASFR will not analyze and move the module to Status 091. This condition is returned from all TIF checks. Modules will remain in the status the employee updated the module to.

  2. This literal appears and requires manual intervention. It may also require research of IDRS and ASFR to determine if the module should be updated to the next appropriate status.

5.18.1.8.3.1.24  (10-01-2005)
Pending Activity on Module

  1. This literal appears when activity identified is pending on IDRS. This condition is returned from all TIF checks, except TIF check 77. This condition will not cause the module to move to a failed Status.

  2. Research IDRS to ensure that the IDRS activity has no impact to ASFR processing. Take appropriate action on ASFR if warranted.

5.18.1.8.3.1.25  (10-01-2005)
No Critical Errors

  1. This literal appears when information other than a failed condition is returned from IDRS. This condition is returned from all TIF checks. This condition will not cause the module to move to a failed Status. Take no action.

5.18.1.8.3.1.26  (10-01-2005)
Dummy Already Posted

  1. This literal appears when a dummy TC 150 has already posted. This condition is returned from TIF check 1.

  2. Take no action.

5.18.1.8.3.1.27  (01-25-2008)
Could Not Access IDRS Account

  1. This literal appears when the account exists on IDRS, but a TIF check was not performed. This condition is returned from all TIF checks. This condition will not cause the module to move to a failed Status.

  2. No action is necessary.

5.18.1.8.3.1.28  (03-28-2011)
Status 039 Procedures

  1. Modules that fail the TIF check 1 are systemically updated to Status 039. IRM 5.18.1.8.2.1. These are modules where a 30–day letter was requested, but could not be generated. When resolving modules in Status 039 that appear on the ASFR 400 list, look at the literal to determine why the module failed. Description of literals and actions needed to resolve can be found in 5.18.1.8.3.1.2 through 5.18.1.8.3.1.28. Research the account and module on both IDRS and ASFR.

    IF THEN
    the failed condition can be resolved, update the module to Status 032.
    the failed condition can not be resolved, update to the appropriate ASFR closure status. For modules in Status 039 where no dummy TC 150 has posted, use closure statuses 061 to 077. IRM 5.18.1.7.11. If a dummy TC 150 has posted, a TC 290 for .00 is required. In these instances, use ASFR closure Status 101. IRM 5.18.1.7.11.47
  2. See list below for most common failed conditions and actions required. This is not an inclusive list of every action required to resolve modules in Status 039. Refer to the ASFR statuses and Failed Conditions to determine actions. If unusual module progression has occurred or the next correct step cannot be determined, bring to lead or manager. Often manual intervention has occurred and disrupted systemic progression. In these instances, bring to lead or manager.

    • TC 150 posted to module- (not a dummy) - update to Status 061, and immediately to 109. IRM 5.18.1.7.11.19.

    • If a Joint Return is filed and TC594 CC84 is present update to status 066.

    • If a Joint Return is filed and TC594 CC84 is NOT present update to status 073.

    • TC 59X posted closing the TDI- update to Status 066, and immediately to Status 109. IRM 5.18.1.7.11.24.

5.18.1.8.3.1.29  (10-01-2005)
Status 099 Procedures

  1. Modules that fail TIF check 2 are systemically updated to Status 099. IRM 5.18.1.8.2.2. These are modules where a 90–day letter was requested, but could not be generated. When resolving modules in Status 099 that appear on the ASFR 400 or 424 list, look at the literal to determine why the module failed. Description of literals and actions needed to resolved can be found in 5.18.1.8.3.1.2 through 5.18.1.8.3.1.28. Research the account and module on both IDRS and ASFR.

    IF THEN
    The failed condition can be resolved, Update the module to Status 091.
    The failed condition can not be resolved, and stat should not be issued, Update to Status 101. Input a TC 290 for .00, and if applicable TC 59X, on IDRS. IRM 5.18.1.7.11.47
    The failed condition can not be resolved, and a stat should be issued,

    Note:

    This generally occurs when a TC 976 has posted, and the return is not signed, and attempts to obtain the signature have failed.

    Give to manager for update to Status 091.

    Note:

    Only managers have the authority to override a failed condition and issue a stat.

  2. See list below for most common failed conditions and actions required. This is not an inclusive list of every action required to resolve modules in Status 099. Refer to the ASFR statuses and Failed Conditions to determine actions. If unusual module progression has occurred or the next correct step cannot be determined, bring to lead or manager. Often manual intervention has occurred and disrupted systemic progression. In these instances, bring to lead or manager.

    • TC 976 posted to module, no return received by ASFR- Update ASFR to Status 080. IRM 5.18.1.7.11.35

    • Joint Return Filed- Input a TC 290 for .00 on IDRS. Update ASFR to Status 101. IRM 5.18.1.7.11.47

    • TC 59X posted closing the TDI- Input a TC 290 for .00 on IDRS. Update ASFR to Status 101. IRM 5.18.1.7.11.47

5.18.1.8.3.1.30  (06-04-2010)
Status 097 Procedures

  1. Modules that fail TIF check 4 are systemically updated to Status 097. IRM 5.18.1.8.2.4. These are modules where a default assessment was requested, but could not be generated. When resolving modules in Status 097 that appear on the ASFR 400 or 424 list, look at the literal to determine why the module failed. Description of literals and actions needed to resolved can be found in 5.18.1.8.3.1.2 through 5.18.1.8.3.1.28. Research the account and module on both IDRS and ASFR.

    Note:

    Do not update combat Zone modules to Status 106. follow instructions in IRM 5.18.1.8.3.1.18.

    IF THEN
    the failed condition can be resolved, update the module to Status 104.
    the failed condition can not be resolved, See (2) below.
  2. See list below for most common failed conditions and actions required. This is not an inclusive list of every action required to resolve modules in Status 097. Refer to the ASFR statuses and Failed Conditions to determine actions. If unusual module progression has occurred or the next correct step cannot be determined, bring to lead or manager. Often manual intervention has occurred and disrupted systemic progression. In these instances, bring to lead or manager.

    • No Open TDI- An assessment, TC 290, and TC 59X have been input on IDRS, but the ASFR status was not updated. If a assessment was based on a filed return, update to Status 103 or Status 105 depending on the letter that is being responded to. IRM 5.18.1.7.11.49 or IRM 5.18.1.7.11.51 If the assessment was a TC 290 for .00, update to Status 101. IRM 5.18.1.7.11.47. If a TC 494 is present on the module, a TC 495 must be input. If the TC 290 for .00 was input in relation to something other than return liability, the account should be moved to Status 104. IRM 5.18.1.7.11.50

    • If no TC 494 present, re-create TC 494. Update ASFR to Status 090. IRM 5.18.1.7.11.39

5.18.1.8.3.1.31  (10-01-2005)
Status 089 Procedures

  1. Modules that fail TIF check 6, 7 and 77 are systemically updated to Status 089. These are modules where either a TC 59X or a reassignment out of 8000 was requested, but the requested action did not post to IDRS. When resolving modules in Status 089 that appear on the ASFR 400 or 424 list, look at the literal to determine why the module failed. Description of literals and action needed to resolved can be found in 5.18.1.8.3.1.2 through 5.18.1.8.3.1.28. Research the account and module on both IDRS and ASFR.

    IF THEN
    reassignment is still necessary,

    Note:

    If the account is a combo account, follow IRM 5.18.1.3.4.

    update the module to Status 762.
    the TC 59X has not posted, Input the TC 59X on IDRS. Update ASFR to appropriate 06X or 07X closure status, and immediately update ASFR to Status 109.

    Note:

    To receive a workplan closure, a module must be in a closure status prior to updating to Status 109.

5.18.1.8.3.1.32  (10-01-2005)
Status 107 Procedures

  1. Modules that fail TIF check 5 are systemically updated to Status 107. IRM 5.18.1.8.2.5. These are modules that failed the last TIF check before Status 109 or system purge. When resolving modules in Status 107 that appear on the ASFR 400 or 424 list, look at the literal to determine why the module failed. Description of literals and action needed to resolve can be found in 5.18.1.8.3.1.2 through 5.18.1.8.3.1.28. Research the account and module on both IDRS and ASFR.

    IF THEN
    The failed condition can be resolved, update the module to Status 109.
    The failed condition can not be resolved, See (2) below.
  2. See list below for most common failed conditions and actions required. This is not an inclusive list of every action required to resolve modules in Status 107. Refer to the ASFR statuses and Failed Conditions to determine actions. If unusual module progression has occurred or the next correct step cannot be determined, bring to lead or manager. Often manual intervention has occurred and disrupted systemic progression. In these instances, bring to lead or manager.

    • Account or Module not on IDRS- The TIF check could not be performed. Research IMFOL, if all transactions have posted to IMFOL, update ASFR to Status 109. If not all transactions have posted on module assessed per a taxpayer's response, manually update IDRS. Update ASFR to appropriate 10X status. If transactions have not posted on a default assessment, update to 104 when the TC 290 hasn't posted regardless of whether the other transactions have posted. If the TC 599 CC 88 or TC 495 didn't post, manually update IDRS and update ASFR to 109.

      Note:

      Do not re-update a module to Status 104 when a TC 290 has posted. This will cause ASFR to re-request the assessment.

5.18.1.8.3.2  (10-01-2005)
ASFR 405 LIST: ASFR REFUND HOLD RESEARCH LIST

  1. This is a listing of refund hold modules where ASFR could not locate all modules IDRS identified as open or there is at least one associated module in the following statuses 015, 016, 089, 762, 107,109, 062, 010, 011 OR 057.

  2. Work this list within three days of receipt. Procedures are in IRM 25.12.1, Delinquent Return Refund Hold Program

5.18.1.8.3.3  (05-19-2009)
ASFR 407 List: ASFR Refund Hold Money Transfer List

  1. This list is produced by the ASFR refund hold program. It contains TINs of taxpayers with a refund hold indicator where the account has moved to Status 090.

  2. This list should be worked upon receipt to resolve refund hold (freeze) issues.

5.18.1.8.3.4  (10-01-2005)
ASFR 408 LIST: REFUND HOLD

  1. This list identifies all refund hold modules currently on the system by TIN, tax year, and ASFR Status.

5.18.1.8.3.5  (10-01-2005)
ASFR 410 LIST: 30 DAY LETTERS

  1. This is a listing of the 30-day letters generated during that week's processing.

5.18.1.8.3.6  (05-19-2009)
ASFR 421 LIST: TERMINATED CASE LIST

  1. This closed module processing listing is produced weekly.

  2. Research IDRS, and update module to Status 109, if all transactions are posted. If all transactions are not posted input the TC 59X, and update the module to Status 109.

5.18.1.8.3.7  (10-01-2005)
ASFR 422 LIST: STAT NOTICE COULD NOT BE PRODUCED

  1. This list is produced when ASFR attempts to update a module to Status 090 to produce a 90–day letter, but it cannot because of a missing element (e.g., case minor).

  2. Research and identify the missing/erroneous data, make necessary correction or addition. IRM 5.18.1.7.8. Update the module to Status 091 if stat notice should be issued.


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