5.19.5  ACS Inventory

Manual Transmittal

July 12, 2012

Purpose

(1) This transmit a complete revision with changes to the table of contents and text for Section 5, ACS Inventory in IRM 5.19, Liability Collection.

Material Changes

(1) IPU 100078 issued 01-12-2010. Adding additional guidance for I6 Follow-up, IRM 5.19.5.6.5(1)

(2) IPU 100125 issued 01-21-2010 Procedural clarification for IRM 5.19.5.3.10(1) and IRM 5.19.5.3.10(13)

(3) IPU 100126 issued 01-21-2010 Procedural clarification for IRM 5.19.5.5.2(3) and IRM 5.5.5.2(4)

(4) IPU 100127 issued 01-21-2010 Procedural clarification for IRM 5.19.5.6 for I2, I4 and I5 Procedures.

(5) IPU 100128 issued 01-21-2010 Procedural clarification for IRM 5.19.5.7.5 and IRM 5.19.5.7.6

(6) IPU 100129 issued 01-21-2010 New Content as a result of January 2010 ACS Maintenance to IRM 5.19.5.3(7)b, 5.19.5.3(8) and Exhibit 5.19.5-7(c)

(7) IPU 100130 issued 01-21-2010 New procedures for overlying International Addresses for IRM 5.19.5.6.2.2(1), 5.19.5.6.2.3(4) and 5.19.5.6.2.4(3)

(8) IRM 5.19.5.3.10(9) is being changed to agree with IRM 1.4.20.1.2(h)

(9) IPU 100306 issued 03-01-2010 New Contact for the ACS M Inventory Wage and Investment Only

(10) Procedural clarification for IRM 5.19.5.3.10(8), IRM 5.19.5.5.3.10(13) and IRM 5.19.5.8.1 . In additional LEM 5.15.5 relocated to comply with Interim Guidance Memorandum RAS-01-0509-01.in the following sections IRM 5.19.5.3.7, IRM 5.19.5.5.7, IRM 5.19.5.5.8, IRM 5.19.5.6.2.1, IRM 5.19.5.6.2.5, IRM 5.19.5.6.3.1, IRM 5.19.5.6.3.7, IRM 5.19.5.6.4.1 and IRM 5.19.5.6.4.7.

(11) IPU 101027 issued 07-01-2010 Grammar and link corrections to IRM 5.19.5.3(8), IRM 5.19.5.3(10), IRM 5.19.5.3.6.(5), 5.19.5.5.1(4), 5.19.5.5.8(4), 5.19.5.6.2.1(8), IRM 5.19.5.6.2.5(3), IRM 5.19.5.6.3.3(1), IRM 5.19.5.6.3.7(3) and IRM 5.19.5.6.4.3(3)

(12) IPU 101027 issued 07-01-2010 Clarification on the following changes to IRM 5.19.5.5.2.

(13) IPU 101289 issued 09-03-2010 IRM 5.19.5.3.2(4) Change O- to -O, IRM 5.19.5.3.8.11 Procedural clarification, IRM 5.19.5.5.6(8)c Change LT16 to LT14, IRM 5.19.5.5.6(9) Change 6 months to 14 weeks and throughout the IRM remove reference to move cases to the V Functions.

(14) IPU 101290 issued 09-03-2010 Clarification for Telephone Techniques and Predictive Dialer Procedures

(15) IPU 101291 issued 09-03-2010 Update and New Procedures for Locator Research for I2, I4 and I5 Function

(16) IPU 101596 issued 11-10-2010 IRM 5.19.5.3.8(1) delete the word “four”.

(17) IPU 101596 issued 11-10-2010 IRM 5.19.5.3.8.10 Remove the words “Hybrid Inventory” from title and par number #2.

(18) IPU 101596 issued 11-10-2010 IRM 5.19.5.3.8.11 Update bullets V4, V5 and V7 to “Headquarter’s Use Only”.

(19) IPU 101596 issued 11-10-2010 IRM 5.19.5.5.1 Add (e) Accounts with open control bases on TXMOD.

(20) IPU 101596 issued 11-10-2010 IRM 5.19.5.5.6(9) Change Note to read “On cases with a TC971-043 entry, indicating an IA is pending, a systemic reversal will be done after 14 weeks.”

(21) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.2.1(3) Change para to read “If IDRS CC TXMOD or CC ENMOD shows recent activity, (i.e., payment or pending RD closing code) indicating the taxpayer is attempting to resolve their account, take the next appropriate action. Examples: If there is an open TAS control (category section on TXMOD shows TAS), reassign to S7. All other open controls reassign to R1 except category code NLUN. For accounts where the only open control base is the result of a nullified unpostable, category code NLUN, close the control base and work the case.”

(22) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.2.2 - Add the following as paren #2 and place the existing IF & THEN Chart under paren #2. Also change the existing paren #2 to paren #3: In addition to the following procedures, accounts containing IMF TDI (s) with selection code 88 require the issuance of the 2269c letter to the address of record. See IRM 5.19.2.6.4.5 (29) for the exact verbiage to use.

(23) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.2.2 Delete the last “if” & “then” row from the chart. It is a duplicate of row 1.

(24) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.3(2)e Delete last sentence “The account will be assigned to V4 for manual Accurint.”

(25) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.3.1(2) Change para to read “If TXMOD or ENMOD shows recent activity indicating the taxpayer is attempting to resolve the account, take the next appropriate action. Examples: If there is an open TAS control (category section on TXMOD shows TAS) reassign to S7. All other open controls reassign to R1 except category code NLUN. For accounts where the only open control base is the result of a nullified unpostable, category code NLUN, close the control base and work the case.

(26) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.3.1(6) Delete or TOV5,,LOCDONE for SBSE Support Site.

(27) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.3.5(4) Change the history code to read: OADT,,NBORCHKX.

(28) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.3.7(4) Add the word “or” after the second bullet (will now read: $10,000 BMF trust funds or); then remove the numbering (5) and make that sentence (BMF accounts not out….) another bullet of #4.

(29) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.4 (1): Replace with the following para. And remove chart. “I5 contains stand alone return delinquency cases where final attempts are made to locate the taxpayer prior to closing the case. If the account is a TDA or COMBO (TDI plus ST22 TDA), reassign to TOI4. “

(30) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.4.2(1)c Delete - BMFOLI and IMFOLI for recent filing and tax deposit activity.

(31) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.4.1(4): Change the last sentence to read: All other open controls reassign to R1 except category code NLUN. For accounts where the only open control base is the result of a nullified unpostable, category code NLUN, close the control base and work the case.

(32) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.4.5(3): Change the history code to read: OADT,,NBORCHKX.

(33) IPU 101596 issued 11-10-2010 IRM 5.19.5.6.4(2) Bullet 4 Delete part of last sentence “and the account will be assigned to V5 for manual Accurint research.”

(34) IPU 101596 issued 11-10-2010 IRM 5.19.5.7.5 Revise the 3rd sentence of 5.19.5.7.5(2) to say: After requesting levies reassign the case TOL6,52.

(35) IPU 101596 issued 11-10-2010 IRM 5.19.5.7.6(2) (Correction of bad link) All L6 accounts require manual processing, including all priority codes. Process L6 inventory following I6 guidance found in IRM 5.19.4.4.8 , IRM 5.19.4.4.9 and IRM 5.19.4.3.12.

(36) IPU 101617 issued 11-16-2010 Correction to IRM 5.19.5.7.5 revise the 3rd sentence of 5.19.5.7.5(2) to say: After requesting levies reassign the case TOL6,47 not TOL6,52.

(37) IPU 101635 issued 11-19-2010 For IRM 5.19.5.5.7, 5.19.5.6.7(2) and Exhibit 5.19.5–7 Change any reference to the parameter for a LT11 from 45 to 52.

(38) IPU 101666 issued 11-30-2010 Clarification on the procedures that no actions should be taken on accounts in the V8 Function (Headquarters' Use Only) IRM 5.19.5.3.8.11

(39) IPU 1100966 issued 01-10-2011 The Second Sentence of Paragraph 1 is Meant Only to Clarify That Cases Are Not to be Manually Moved

(40) IPU 110326 issued 02-09-2011 Add procedures when the account has a TC971 AC043 on IDRS for IRM 5.19.5.5.6(7) c and d

(41) IPU 110326 issued 02-09-2011 Update IRM 5.19.5.6.3.7(1) and 5.19.5.7.3(3) with Accurint completion time frame of 3 months and CFOL time frame of 6 months.

(42) IPU 110326 issued 02-09-2011 Clarification for BMF TDI procedures meeting 6020b for IRM 5.19.5.6.3.7(3)

(43) Update IRM 5.19.5.7.1 providing clarification on what to do when both a new phone number and new address are found working the L1 inventory.

(44) IPU 110423 Issued 02-24-2011 Remove of any reference in IRM 5.19.5.9 and Exhibit 5.19.5-4 to the Third Party Letters LP51, LP52 and LP53

(45) IPU 110446 issued 02-28-2011 Update IRM sections 5.19.5.3.7, 5.19.5.5.7 and 5.19.5.5.8 with the new lien filing criteria based on SERP Alert 110176 dated February 24, 2011.

(46) Update IRM 5.19.5.6.3.1 and 5.19.5.6.3.2 with the exception procedures for Large Dollar Cases reference to IRM 5.19.20.1.1

(47) The If/Then chart in IRM 5.19.5.6.2.4(3) in both instances where a new address was found add the following statement to newest potential address after Issue OL16.

(48) Update of Predictive Dialer Completion Codes Reference

(49) IPU 111005 issued 05-16-2011 Procedures for Decedent Taxpayers in I2, I4 and I5 Functions, Editorial Changes and Procedural Clarifications.

(50) IPU 111099 issued 06-08-2011 IRM 5.19.5.6.2.1(2), IRM 5.19.5.6.2.5(4) - I2 Procedures - Deferral Level for MFT 13 and MFT 55. Procedural clarification for TDA/Combo Modules

(51) IPU 111100 issued 06-08-2011 IRM 5.19.5.6.2.1 - Updates to routine processing for I2, I4 and I5 Functions.

(52) IPU 111266 issued 07-07-2011 Update IRM 5.19.5.5.1(6), 5.19.5.6.2.1(3), 5.19.5.6.3.1(2) and 5.19.5.6.4.1(4) with the procedures for referrals to AUR.

(53) IPU 111375 issued 08-04-2011 IRM 5.19.5.8.1 & IRM 5.19.5.8.2 - WI ACS Support TDI Locator Inventory clarification changes

(54) IPU 111375 issued 08-04-2011 IRM 5.19.5 - Change the time frame for Accurint research from 3 months to 6 months

(55) IPU 111375 issued 08-04-2011 IRM 5.19.5.6.2.1 - (1.a.)(1.b.)(2.a.) added the following: Reassign case TOC0(ACS Call Site). TOM0(WI ACS Support), TOS0(SBSE ACS Support) and input history code NC09

(56) IPU 111375 issued 08-04-2011 IRM 5.19.5.5.6(7)(c) - Clarification on Installment Agreement Procedures.

(57) IPU 111518 issued 09-21-2011IRM 5.19.5 Updated with procedures for Single Member Owner of LLC and editorial changes

(58) IPU 111518 issued 09-21-2011IRM 5.19.5.5.1(8) Added NC19 for LLC-SMO information.

(59) IPU 111518 issued 09-21-2011IRM 5.19.5.5.6(7) Replaced information.

(60) IPU 111518 issued 09-21-2011IRM 5.19.5.5.8(4) Added information to “If/Then” box.

(61) IPU 111518 issued 09-21-2011IRM 5.19.5.6.2.1(1) Rewrote bulleted information

(62) IPU 111518 issued 09-21-2011IRM 5.19.5.6.2.3(2) Rewrote paragraphs.

(63) IPU 111518 issued 09-21-2011IRM 5.19.5.6.2.5(4) Updated If/Then chart for BMF TDA/Combo Modules

(64) IPU 111518 issued 09-21-2011IRM 5.19.5.6.2.6 New IRM section.

(65) IPU 111518 issued 09-21-2011IRM 5.19.5.6.3.1(1) Added NC19 for LLC-SMO information.

(66) IPU 111518 issued 09-21-2011IRM 5.19.5.6.3.1 (6) Rewrote second bullet.

(67) IPU 111518 issued 09-21-2011IRM 5.19.5.6.3.2(1) Rewrote paragraph.

(68) IPU 111518 issued 09-21-2011IRM 5.19.5.6.3.5(4) Rewrite paragraph.

(69) IPU 111518 issued 09-21-2011IRM 5.19.5.6.3.7(3) Updated If/Then chart for BMF TDA/Combo Modules

(70) IPU 111518 issued 09-21-2011IRM 5.19.5.6.3.8 New IRM section.

(71) IPU 111518 issued 09-21-2011IRM 5.19.5.6.6.1(1) Updated If/Then chart.

(72) IPU 11U1635 issued 10-13-2011 IRM 5.19.5.4.1.3 (1) - Contact Made Inadvertently With Taxpayer Instead of Power of Attorney (POA) Remove (1)(a)

(73) IPU 11U1635 issued 10-13-2011 IRM 5.19.5.5.1 - R1 - Suspense Cases Remove (3)(d), Remove (4) and (6) – Remove statement: ACS Buffalo and Brookhaven will attempt telephone follow up to the controlling employee prior to preparing Form 4442 on large dollar cases

(74) IPU 11U1635 issued 10-13-2011 IRM 5.19.5.6.2.4 (1) - I2 – Accurint Research Remove Note in (1)

(75) IPU 11U1635 issued 10-13-2011 IRM 5.19.5.6.3.1 (7) - I4 – Routine Processing Remove: For IMF Large Dollar cases, additional research is required. Proceed to IRM 5.19.20.1.1 - Inventory Processing and Note) – remove wording “with the exception of a Large Dollar cases which require Accurint research at least one time within a 12 month period.

(76) IPU 11U1635 issued 10-13-2011 IRM 5.19.5.6.3.3(1) - Delete Note referring to Large Dollar

(77) IPU 11U1635 issued 10-13-2011 IRM 5.19.5.7.3(2) - Add the word six to the Note

(78) IPU 11U1635 issued 10-13-2011 IRM 5.19.5.3.7(4) - Editorial Correction to Lien Filing Criteria.

(79) IPU 11U1635 issued 10-13-2011 IRM 5.19.5.5.7(1) (3) and (4)b - Editorial Correction to Lien Filing Criteria.

(80) IPU 11U1691 issued 10-24-2011 IRM 5.19.5.4.1.5(1) Add a bullet list and the following - If the LT11 follow-up has expired: Reassign case TOR5,xx,Levy (where target date plus 4 days call back time).

(81) IPU 11U1691 issued 10-24-2011 IRM 5.19.5-11 Exhibit Delete information concerning ACS Comments and change format.

Effect on Other Documents

This material supersedes IRM 5.19.5 , dated June 04,2009.

Audience

Small Business/Self Employed (SB/SE) and Wage and Investment (W&I)

Effective Date

(07-12-2012)

Cheryl Cordero
Director, Filing and Payment Compliance

5.19.5.1  (03-06-2009)
ACS Overview

  1. This section explains the Automated Collection System (ACS). It also provides guidance for cases that may not require telephone contact with the taxpayer to arrive at closure. See Exhibit 5.19.5-1 for a flowchart overview of the ACS inventory process.

  2. ACS handles incoming calls if the account has at least one module meeting the following criteria:

    • a TDA status, Master File status 22, 24, and 26

    • or with a - V freeze

    • or with a - W freeze

    • or a TDI

  3. If you receive incoming calls or make calls to taxpayers or their representatives, follow procedures outlined in other applicable chapters of IRM 21, such as IRM 21.7.1.4 for BMF adjustments, IRM 5.19.1 for balance due, and IRM 5.19.2 for return delinquencies.

    Caution:

    To complete procedures in this section, you must have access to ACS.

5.19.5.2  (12-01-2007)
What Is ACS?

  1. Automated Collection System (ACS) is a computerized system that maintains balance-due accounts and return delinquency investigations.

  2. With some exceptions, balance-due accounts and return delinquency investigations are issued to ACS at the conclusion of normal service center notice routines. The exceptions, which are assigned directly to Collection Field Function, are listed in Exhibit 5.19.5-9. Manually generated assignments such as Non-Master File (NMF) and return compliance program (RCP) cases are not worked in ACS.

5.19.5.2.1  (03-06-2009)
ACS Security

  1. The ACS System is password protected. You will need to complete an Online 5081 requesting access. A password will be systemically issued through this process. You are responsible for the security of that password. Password security requirements are the same as those for IDRS.

  2. Passwords are not visible at any time. You will receive error messages if you enter a password incorrectly, and a system may lock up. If the workstation becomes inactive, notify your manager.

5.19.5.3  (07-01-2010)
Research on ACS

  1. Balance due cases are shown on IDRS as Status 22; return delinquency cases are in Status 3 on IDRS. The assignment code for both is AOTO0000.

  2. When cases are issued to ACS, the system analyzes for levy sources, undeliverable mail codes, telephone numbers, and other characteristics. The system prints letters for mailing and assigns cases to the proper team, function, or units. A small percentage of cases meeting specific criteria are placed on an Action List for ACS Support function to research.

  3. Inventory is divided among teams designated A to Z. Each team's inventory is assigned to one of four functions. Each of the functions listed below is composed of 10 units that act as holding bins for ACS accounts awaiting action:

    • Contact (C) - Handles contact with taxpayers through the ASPECT Telephone System or the Predictive Dialer System.

    • Investigation (I) - Searches for taxpayers or assets and follows up on case processing.

    • Research (R) - Responds to taxpayer correspondence and works cases requiring special handling, including initial levy issuance.

    • Service Center (S) - Inputs IDRS actions, performs research and follow-up actions, processes responses to ACS-generated letters and levies for all teams.

    • Hybrid (H) - For the SB/SE Hybrid Site

    • Various (V) - For the SB/SE Hybrid Site

    • Business (B) - For SB/SE Headquarter Use

    • Project (P) - For SB/SE Headquarter Use

    • Locator (L) - For W&I Headquarter Use

    • Miscellaneous (M) - For W&I Headquarter Use

    • Wage (W) - For W&I Headquarter Use

    • FERDI (F) See IRM 5.19.15

  4. Team inventories are established using the last three digits of the Taxpayer Identification Number. Also, there are specialized sites that work specific types of nationwide inventory. (e.g., FERDI, High Income Non-Filers and H1/H2).

  5. Accounts can be assigned systemically or manually to all functions or units.

  6. ACS is designed to do systemic next-case processing. This processing allows the system to select cases to be worked by priority.

  7. The following screens are available on ACSWeb:

    ACSWeb Navigation list Options
    1. Case Overview - displays select entity information, notes field and phone number fields. The Entity Address will appear in the AMS Disclosure and/or Account Summary Window, if the case was accessed through AMS, Next Case or Predictive Dialer.

    2. Levy & Release - displays the Levy View Summary screen. Selecting the Levy View Summary screen allows the user to do the following:
      -- Add new levy.
      -- Issue levy
      -- Edit/View levy
      -- Delete levy
      -- Issue a manual levy release
      -- Send a letter to a selected Levy Source.
      --View just "INFO" only sources or just levy sources
      --Compare up to up to three like sources. See IRM 5.19.4.3.6.1 when determining which sources to delete.
      -- Access the Levy Verification Screen to confirm and/or delete levy sources at the same time.

      Note:

      To take an action on an existing levy source, the user must first click on the levy.

    3. Levy Review - displays the Levy Review Data screen. Only employees who are profiled for levy review will have access to this option. Selecting the Levy view Summary screen allows the user to do the following
      --Issue levy
      --Cancel levy
      --Suspend levy

    4. History Codes - displays all ACS History Codes in a scrollable list and the current follow up date. Users may also enter journal entries, cancel and/or correct actions.

    5. Comments - displays all ACS Screen 1 and Screen comment history written to the ACS Mainframe in a scrollable list. This is a view only screen and can not be edited.

      Note:

      ACS Comment History is now written to AMS History through the AMS Checklists, issues and/or narratives.

    6. ACS Modules - displays a summarized view of all ACS Tax Modules and calculates the Assessed Total of all ACS Tax Modules displayed.

      Note:

      To view specific module summary data, double click the module. To exclude a specific module from an action, IE: Levy/Lien/Letter, remove the check mark from the Include box and then click on update.

    7. Financial Statement - displays the primary Financial Statement. This screen is display only and can not be edited.

      Note:

      Financial Information must be added on the AMS System.

    8. Spouse Information - Displays the Spouse Information. This screen is display only and cannot be edited.

    9. Reassign Case - Displays the Reassign Case screen. Cases can either be reassigned transferred, (TFQU and TFRO) from this screen.

    10. Letters - displays the letter screen and the entity address from ACS. Letters are issued by selecting the appropriate radio button and selecting the letter type from the drop down list.

    11. Third Party - Displays third party information added during locator research. Users will be able to add, delete and modify information. The following letters will be sent from this screen: LP61 ,LP62 and LP64.

  8. On ACS Green Screen the entity screen appears first when a case is accessed. Each case has a total of nine screens. The screens can be accessed by moving the cursor to the entry line and inputting either the screen number or the three letter mnemonic as follows:

    • Screen 1 - Entity Screen - ENT or S1

    • Screen 2 - Comment/History Screen - COM or S2

    • Screen 3 - Levy Screen - LVY or S3

    • Screen 4 - Module Screen - MOD or S4

    • Screen 5 - No Longer Available

    • Screen 6 - No Longer Available

    • Screen 7 - Spousal Information - SPS or S7

    • Screen 8 - No Longer Available

    • Screen 9 - Third Party Contact - TPC or S9.

    • Screen 10 - Levy Review Data - LRD or S10

      Note:

      This screen is only available for employees who are profiled for levy review.

  9. Employees will be able to view levy source information on the National Levy Source database on ACS. For information on accessing the National Levy Source information, please refer to User Guide on SERP.

  10. At local option, IDRS Correspondex letters may be used in place of ACS LTs. Enter OADT,xx,nnnnC, to show that a non-ACS letter has been sent.

    Note:

    xx equals follow-up days for the letter if any; nn equals the Correspondex letter sent.

5.19.5.3.1  (12-01-2007)
ACS General Case Processing

  1. A case is systemically assigned into the ACS data base.

  2. Some cases systemically bypass ACS and go directly to CFf, Collection Function field. Exhibits 5.19.5-9 and 5.19.5-10 list cases that bypass the Field Queue or ACS.

  3. When Next-Case processing, the system displays an account with an expired follow-up date in a function/unit based on priority code. This process continues until all cases with an expired follow-up date have been displayed.

5.19.5.3.2  (09-03-2010)
Systemic Case Assignment

  1. ACS assigns new entity receipts as follows:

    1. Those with systemic LT11s are assigned to R5;

    2. Those meeting SCCB Action List criteria are assigned to S1;

    3. Those accelerated to ACS for an installment agreement or continuous wage levy defaulted because of a new module or other debit are assigned to R6;

    4. Defaulted installment agreements with a TC971 AC069 on at least one module are subject to routine new case analysis, i.e., it may have an LT16 issued. Then, it may be assigned to R5 if a levy source is available, to Contact if no levy source but a telephone number, or to I2 if no levy source and no telephone number;

    5. Undelivered mail cases are assigned to I2;

    6. Cases returned from the Field queue are assigned to R8/R9.

  2. After contact with a taxpayer or third party, reassign the case to appropriate function/unit for follow-up (e.g., TOR5, TOI4).

  3. Manual or systemic actions TFQU,AOTO7000/TFRO, AOTO8000/TFRO, AOTO6501/TFRO, AOTO6566 and batch action TFQU,AOTO7000 will now result in case transfer to function/unit S9 (with a follow up date 28 days into future, and action history TOS9,28,99999 (for manual or systemic), or TOS9,28,88888 (for batch action).

  4. Accounts identified in declared disaster areas, -O Freeze, will be reassigned to R1,xx,DST.

    1. All real-time and systemic letters, LT, levies (LV) and liens (FM10) actions are blocked on these accounts. Only exceptions: LP68

    2. When the end date expires for the disaster a systemic LT16,DSTEXP will generate. The cases will remain in R1 and will be worked through inventory processing.

    3. See IRM 25.16 for additional information on handling accounts with a DST alert.

5.19.5.3.3  (07-12-2012)
ACS History Codes Research

  1. History Codes record actions taken by the call site or ACS Support. Consistent use nationwide assists with case review. Use these codes to generate a document overnight at campuses, to enable direct system upload to IDRS, and to record as journal entries taxpayer and third party contacts.

  2. Certain History Codes systemically generate follow-up days, and others require you to enter number of follow-up days manually. ACS recognizes only the follow-up date associated with last code input.

    Example:

    TOI6 has a same-day follow-up unless specified otherwise, while LV01 has a systemic 47-day follow-up.

    Note:

    All deadline dates, target dates or parameters are counted by calendar days not business days.

  3. Exhibit 5.19.5-7 contains a list of all ACS history codes and an explanation of their use.

  4. Exhibit 5.19.5-8 contains a list of all ACS definers and literals and an explanation of their use.

  5. Exhibit 5.19.5-4 contains a list of all ACS letters.

  6. Exhibit 5.19.5-5 identifies SCCB Action List category codes that display in the history code section if a new case has been assigned to the SCCB for research or for association of files.

5.19.5.3.4  (03-06-2009)
Correction of ACS History Codes

  1. Correcting an error depends upon the History Code entered, whether the case is still on your screen or must be recalled and when the error is identified.

  2. History Codes beginning with AJ, FM, IA01, LP, LT, LV, NC, PO, OL, RD, or TF either generate paper output at the service center or are systemically uploaded to another system. They can be canceled systemically only on the day they are requested.

    1. Enter History Code CL (Cancel Line) followed by the number of the line that displays the incorrect History Code. The most recent History Code is on line 01, so the correction would be CL01. The next oldest History Code is immediately above on line 02. This continues up through line 07, after which the History Codes scroll to the ACS Green Screen Comments screen.

    2. To cancel a History Code, it must be on the ACS Green Screen Entity Screen or ACSWeb History Code Screen.

    3. A systemic follow-up date will not be canceled when History Code CL is used. Be sure to verify that the follow-up or call-back parameter is correct.

    4. All ACS correspondence is printed at the Centralized Print Sites, CPS; therefore support is no longer able to manually pull letters or levies.

  3. History Codes beginning with TO, OC, CS, AL, DL, AC, DC, or SC are journal entries that are corrected in the following manner:

    1. If a CS00 (or PF6, ACS Green Screen), was entered, make corrections to or add to previous entries as necessary.

    2. If an ALnn was entered to add new levy source, use DLnn to delete levy source added in error or use CS to correct name/address of the levy source.

    3. If DLnn was entered erroneously, thereby deleting a levy source, reestablish levy source with ALnn. There is no way to retrieve detailed information on Levy Screen once levy source is deleted.

    4. Correct erroneous History Codes TO, OC, or other journal History Codes by re-entering correct code and correct follow-up. Also consider entering MCxx where it would be helpful in highlighting corrections for the benefit of subsequent employees.

    5. If an ACnn was entered to add a contact to third party screen, use DCnn to delete levy source added in error or use CS to correct name/address of the third party.

    6. An action history item of "SCLV" indicates the levy was systemically cancelled during the levy review process.

  4. History Code ZAP updates ACS files nightly. If entered in error and identified the same day, enter History Code CL to cancel the action. If identified on a later day, the next IDRS update should re-establish the entity or tax module that was removed in error, but ACS will treat it as a new entity or new tax module. Generally, we use ZAP when working balancing lists.

5.19.5.3.5  (12-01-2007)
Documenting Comments and Notes Field

  1. Make comments brief but understandable to anyone with some ACS knowledge. Record only the information that each employee accessing the case needs to know. Use approved Standard Abbreviations for Use in Account Management Services, AMS and/or ACS in Exhibit 5.19.5-6.

    Reminder:

    ACS employees nationwide, Quality and other reviewers, and revenue officers read Comments. Using non-standard abbreviations or locally devised shorthand may make it difficult for others to understand what happened on the case.

  2. All documentation must be done on AMS using checklists or by adding an appropriate issue and narrative. You do not need to add the date, the last 4 digits of your ACS employee number, nor the three letter (alpha) designation for your call site. AMS automatically includes the date and provides your SEID and a link to the Discover Directory to identify you and your site.

  3. Do not duplicate the recording of ACS actions on IDRS unless specifically required by the IRM.

  4. The notes section is used to record information such as Power of Attorney. This can also be used to alert employees of special situations.

  5. Document comments during a taxpayer contact. Documentation during an interview is more accurate and thorough, and facilitates summarizing key points and commitments before concluding the call. For complex cases or for older cases requiring a recap, employees may take notes on paper, then edit and add to AMS history immediately after the contact.

5.19.5.3.6  (07-01-2010)
POA/CAF Letters and the RAF

  1. When specifically authorized to receive copies, authorized representatives must be sent copies of any letters that are issued to the taxpayer. When a CAF alert is present on ACS, programming will research the CAF to determine which modules should be included in POA copies of letters issued to taxpayers. During batch processing the POA letter will be systemically sent as appropriate. Continue for procedures when POA information is known but no CAF alert is present on ACS (e.g., a Form 2848 was recently received and has not yet posted to the CAF).

  2. A Centralized Authorization File (CAF) indicator displays in the Alerts Section of the ACS Green Screen Entity Screen or the Case Overview Screen on ACSWeb if there is an authorized representative for one or more tax modules on ACS. The Tax Module Screen displays a CAF for each module that has an authorized representative.

  3. When the CAF indicator is displayed, research IDRS to identify the authorized representative and the extent of that person's authorization.

  4. When sending the taxpayer an LT letter, also send a "copy" to the authorized representative if that person is authorized to receive notices on at least one ACS module and there is no CAF indicator present in ACS Alerts.

  5. Overlay the ACS entity address with the authorized representative's name and mailing address on lines 2, 3 and 4 of the Entity Green Screen or ACSWeb Letter Screen. Precede the authorized representative's name with the literal C/O and enter History Code POnn, where nn = the LT letter number. Use the definer space after the History Code to identify the authorized representative as much as possible. History Code POon causes the letter to display the words POA COPY. When used to send the POA a copy of the LT11, the letter generated with History Code PO11 will be sent by regular mail, not certified, return receipt requested.

  6. If the representative is authorized to receive notice for some modules on ACS, remove the asterisk on the Tax Module Screen from those tax modules for which the representative has no authorization. Confirm the removal using History Code CS00 before paging to any another screen or requesting a letter. If you are excluding tax modules from two or more MOD screens, a separate CS00 entry is required for each screen. After confirming the screen changes with the CS00, overlay the authorized representative information on the Entity Screen and request the letter. Document in Comments the module(s) for which the representative is authorized.

    Reminder:

    The address overlay must be the last change before requesting the letter.

  7. The Reporting Agents File (RAF) identifies taxpayers and the agents that taxpayers authorize to file Forms 941 and 940 on their behalf electronically or by using magnetic tape. This section summarizes common ACS issues related to the RAF. If needed, more detailed RAF information is in IRM 21.1.3.5 , Reporting Agents File (RAF) and Form 8655, Reporting Agents Authorization.

    1. Reporting agents can receive tax information. They often handle the taxpayers' federal tax deposits and can discuss factual details about the return that may help resolve the delinquency. RAF information is not on ACS. If a third party self-identifies as the reporting agent for the taxpayer or an employee of the reporting agent, you may discuss basic filing and tax deposit issues. You must verify the agent's status before divulging taxpayer tax information.

      Example:

      Third parties often volunteer information without our needing to respond with specific amounts and dates. If working the case properly requires our sharing the taxpayer tax information, verify the reporting agent's status on IDRS.

    2. You can verify whether the taxpayer authorized magnetic tape or electronic filing: On CC ENMOD, RAF/FTD-CD= will have a value of 1 (941), 2 (940) or 3 (941/940), or on CC ACTRA, these same codes display after MTC (magnetic tape code). If these fields are blank, returns are not filed on magnetic tape or electronically.

    3. Research the RAF using CC RFINQ with the taxpayer's EIN. Among the information displayed will be the reporting agent's name and EIN, and a Notice indicator (Y or N) whether the taxpayer authorized us to send tax information to the agent. If needed, researching RFINQ using the agent's EIN and a definer R displays the agent's name and address.

    4. Separately, the taxpayer may designate the reporting agent as an authorized representative, so the agent also may have a CAF code.

    5. CAF and RAF authorities are different. An authorized representative (CAF) is sent copies of all letters sent to taxpayers and fully represents the taxpayer for the stated tax periods to the extent authorized, including providing financial information, discussing payment arrangements, etc. A reporting agent (RAF) can discuss basic information about the Form 941 or 940 tax return and related federal tax deposits beginning with the first tax period shown on RFINQ until revoked. A telephone discussion may be sufficient if the issue is a misplaced deposit or an error on the tax return, but otherwise the reporting agent does not represent the taxpayer, and generally should not be sent copies of ACS taxpayer letters. If RFINQ has a Notice Indicator Y, a letter to a reporting agent more likely would provide a requested transcript with filing and deposit information.

5.19.5.3.7  (10-13-2011)
Reminder Notices

  1. The Service is required by law to notify taxpayers in writing at least annually about balance-due accounts. This program was expanded to issue reminders more frequently and to alert taxpayers to possible lien filing.

  2. LT39 letters are issued systemically to balance due taxpayers based on Business Operating Division (BOD) and the cycle of the last written notice to the taxpayer. The system determines the last written notice based on the latest LTnn letter. If there is no LTnn letter, then it looks at the latest 4TH NOTICE CYCLE from among ACS balance-due notices. If there is none, then it uses the most recent NOTICE CYCLE.

  3. Reminder notices are issued systemically as follows:

    1. Priorities 0, 1 and 2 - If there is an expired follow-up date, every 25 weeks from the last written notice to the taxpayer or from the ACS establishment cycle, whichever is later.

    2. Priorities 3, 4 and 5 - If there is an expired follow-up date, every 52 weeks from the last written notice to the taxpayer or from the ACS establishment cycle, whichever is later.

  4. All balance due inventory is subject to having the LT39 generated, but only those cases with an aggregate assessed balance of $10,000 or more will be reassigned to function/unit R7 with a 25 day follow-up to make a lien determination. See IRM 5.19.5.5.7.

  5. When the entity has a CAF indicator in the ACS Alerts and the third party is authorized to receive notices, ACS will also systemic generate an LT39 to the Power of Attorney.

  6. Some taxpayers already have contacted the Service and case resolution is pending, so the letter may be unnecessary or confusing to them. Review the LT39 letter text in Exhibit 5.19.5-4. The text notes that a letter must be issued periodically and that a call from the taxpayer may not be necessary. Verify that no further information is needed from the taxpayer and apologize for any confusion that the letter may have caused.

5.19.5.3.8  (11-10-2010)
ACS Case Inventory

  1. This section describes the functions used to work ACS cases.

5.19.5.3.8.1  (12-01-2007)
ACS Service Center Inventory

  1. This section discusses the Service Center (S) function.

  2. Service Center ACS Support researches and inputs actions on IDRS as a result of an action list or a call site Action Request, correspondence processing, etc. Specific functional procedures can be found in IRM 5.19.6.

  3. There are 10 inventories S0 through S9:

    • S0 - Manager inventory - Dispositions requiring managerial approval are reassigned to this inventory.

    • S1 - Action List - Accounts requiring initial service center processing are assigned to S1. The service center researches suspense files, IDRS, performs an initial case action, and reassigns account for follow-up.

    • S2 - Automated Telephone Number Research (TNR) - This inventory holds accounts waiting for telephone number research, TNR. National Office Use Only.

    • S3 - For W&I - MMIA - Manual Monitored Installment Agreement.

    • S4 - Correspondence follow-up - This inventory holds accounts where the taxpayer has responded in writing to the Service Center ACS Support functions.

    • S5 - Installment Agreement Correspondence follow-up - This inventory generally consists of accounts waiting for completion of installment agreement analysis.

    • S6 - Reserved

    • S7 - Accounts meeting Taxpayer Advocate Service criteria

    • S8 - Collection Due Processing (CDP)

    • S9 - Accounts are systemically assigned to S9 when an account transfer takes place. (e.g., TFQU/TFRO) .

    Note:

    These inventory assignments may not be the same in all service centers. Check with local management on the assignment of work in your service center.

5.19.5.3.8.2  (12-01-2007)
ACS Contact Inventory

  1. This section discusses the Contact function.

  2. Contact cases require outgoing calls to taxpayers and third parties regarding balance due and return delinquency accounts. Categories are assigned based on type of case (TDA/TDI), module balance, file source, or MFT.

  3. There are 10 contact case inventories, C0 through C9:

    • C0 - Managerial inventory for cases requiring approval

    • C1 - Systemic assignment by default

    • C2 - IMF return delinquencies

    • C3 - IMF balance due-aggregate balance below $5000

    • C4 - IMF balance due-Aggregate balance $5000 or more, or combined IMF balance due/return delinquency on same entity

    • C5 - BMF return delinquencies

    • C6 - BMF balance due-Aggregate balance below $5000

    • C7 - BMF balance due-Aggregate balance $5000 or more, or combined BMF balance due/return delinquency on same entity

    • C8 - IMF and BMF accounts with best times given for callbacks, generally evenings and Saturdays

    • C9 - POA/CAF

  4. C1 through C9 are assigned systemically based on the above. C1 is used when accounts do not clearly fall under categories outlined under C2 through C9.

5.19.5.3.8.3  (12-01-2007)
ACS Research Inventory

  1. This section discusses the Research function.

  2. Research units are used as holding areas for:

    • Further contact with other organizational functions (Taxpayer Advocate Service, Appeals)

    • Cases where taxpayer has been contacted or additional information is needed from within ACS before resolution or collection activity can resume.

  3. There are 10 research unit inventories, R0 through R9:

    • R0 - Managerial inventory for cases requiring approval

    • R1 - Suspense Cases - Processes taxpayer correspondence and ACS Listings, and disaster cases.

    • R2 - Taxpayer Advocate Service Cases, Congressional and cases requiring special handling. (Worked by ACS Support)

    • R3 - Exam and CID referrals. Necessary computations for these cases are completed and ensured that they are accurate

    • R4 - Collection Appeals, decedent, bankruptcy, tax court cases, and OIC.

    • R5 - Take initial levy action

    • R6 - Pending and rejected installment agreements, defaulted continuous wage levies, and incomplete actions by other offices that require follow-up taxpayer contact, e.g., accounts accelerated from notice status.

    • R7 - Lien Determinations (Follow-Up to LT39)

    • R8 - Cases returned from queue systemically.

    • R9 - Cases returned from the queue manually.

  4. When ACS Support in the service center rejects an input request from the call site, it may be returned to R0 for follow-up.

5.19.5.3.8.4  (12-01-2007)
ACS Investigation Inventory

  1. This section discusses the Investigation function.

  2. Investigation workload is divided by characteristics of case such as balance due, type of tax, or type of actions required on the account. Generally, attempts are made to locate the taxpayer or his/her assets, or take specific actions to resolve the account.

  3. There are 10 Investigation unit inventories, I0 through I9:

    • I0 - Managerial inventory for cases requiring approval

    • I1 - Payment Processing

    • I2 - Cases requiring research of third-party data bases, directories, or calls/letters to third parties in an effort to locate taxpayers or assets

    • I3 - Reserved

    • I4 - Final attempts to locate taxpayer, assets, or source of information on balance-due or mixed accounts prior to initiating a currently-not-collectible, transfer to field, or transfer to queue. Cases are assigned to I4 after research in I2 has proved fruitless or after you have determined that contact with third-party sources would not be helpful.

    • I5 - Final attempts to locate taxpayer or source of information on return delinquencies. Basically I5 receives work in same manner as I4.

    • I6 - Cases requiring follow-up on levies, including issuing next appropriate levy

    • I7 - Cases requiring transfer to the queue.

    • I8 - Pre-levy actions, usually an LT11

    • I9 - Reserved

  4. When ACS Support in service center rejects input request from call site, it may be returned to I0 for follow-up.

5.19.5.3.8.5  (05-02-2008)
ACS "L" Inventory - Wage and Investment Only

  1. This section discusses the Locator function.

  2. There are ten Locator Units - L0 through L9 for call site use:

    • L0 - Reserved

    • L1 - Manual Accurint Locator Research - W&I ACS houses cases that have been processed through the Locator GII application.

    • L2 - TDI - Post Locator Closure Determination - W& I ACS houses cases that have been through the Locator GII process. All required research has been completed and contact attempts made.

    • L3 - TDA - Post Locator Closure Determination - W&I ACS houses cases that have been through the Locator GII process. All required research has been completed and contact attempts made.

    • L4 - Reserved

    • L5 - Manual Levy Workload - W&I ACS houses cases determined to be ineligible for systemic levy by the ACS System.

    • L6 - Manual Levy Follow Up Workload - W&I ACS houses cases for manual levy follow up that have been deemed ineligible for systemic levy.

    • L7 - Reserved

    • L8 - Reserved

    • L9 - Reserved

5.19.5.3.8.6  (05-02-2008)
ACS "W" Wage Inventory - Wage and Investment Only

  1. This section discusses the Wage function

  2. There are ten Wage Units - W0 through W9 for call site use and are currently reserved.

5.19.5.3.8.7  (06-04-2010)
ACS "M" Miscellaneous Inventory - Wage and Investment Only

  1. This section discusses the Miscellaneous function.

  2. There are ten Miscellaneous Units - M0 through M9 for support site use:

    • M0 - Managerial inventory for cases requiring approval.

    • M1 - Manual Accurint Locator Research - W&I ACS Support houses cases that have been processed through the Locator GII application.

    • M2 - TDI Post Closure Determination - W&I ACS Support houses cases that have been through the Locator GII process. All required research has been completed and contact and contact attempts made.

    • M3 - Reserved

    • M4 - Reserved

    • M5 - Reserved

    • M6 - Reserved

    • M7 - Reserved

    • M8 - Reserved

    • M9 - Reserved

5.19.5.3.8.8  (05-02-2008)
ACS "B" Business Inventory - Small Business Self Employed Only (Headquarters Use)

  1. This section discusses the Business function.

5.19.5.3.8.9  (05-02-2008)
ACS "P" Program Inventory - Small Business Self Employed Only (Headquarters Use)

  1. This section discusses the Program function.

5.19.5.3.8.10  (11-10-2010)
ACS "H" - Small Business Self Employed Only (Headquarter Use)

  1. This section discusses the Hybrid function

5.19.5.3.8.11  (11-30-2010)
ACS "V" Various Inventory - (Headquarters' Use Only)

  1. This section discusses the Various functions.

  2. There are ten Various Units - V0 through V9 for support use:

    • V0 - Headquarters' Use Only

    • V1 - Headquarters' Use Only

    • V2 - Headquarters' Use Only

    • V3 - Headquarters' Use Only

    • V4 - Headquarters' Use Only

    • V5 - Headquarters' Use Only

    • V6 - Headquarters' Use Only

    • V7 - Headquarters' Use Only

    • V8 - Headquarters' Accounts - No action should be taken on these accounts.

    • V9 - Headquarters' Use Only

5.19.5.3.9  (12-01-2007)
Requesting ACS Archives

  1. Archived information primarily includes comments, history codes, levy sources and taxpayer telephone numbers. It does not have information about individual tax modules that ACS processed.

  2. Archives retain only the latest ACS closure for an entity, with newer closures replacing older ones. The most recent entity closure is usually retained in archives for up to two years.

  3. Archived accounts display immediately; enter the TIN followed by the literals ARC, e.g. 123-45-6789,ARC. Archived accounts display in a different color.

  4. No history, comments or other changes are possible to archived accounts.

5.19.5.3.10  (09-03-2010)
Telephone Techniques and Communication Skills

  1. These Procedures are for ACS Call site and ACS Support. Field Assistance and Accounts Management should follow procedures in IRM 21.1.1.7.

  2. The Internal Revenue Service Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

  3. You must provide, in a professional and courteous manner, the following information when you communicate with a taxpayer.

    • By telephone or face to face contact, provide your Title (e.g., Mr., Mrs., Ms., Miss), Last Name, and Identification (ID) (Badge) Number or, if the new IRS HSPD-12 (SmartID Card) is issued, use the last 7 digits of your 10 digit Personal Identification (PID) Number, or your First Name, Last Name, and Identification (ID) (Badge) or the last 7 digits of your 10 digit PID Number if the new IRS HSPD-12 (SmartID Card) is issued and must provide a phone number.

    • By correspondence, provide your generated Integrated Data Retrieval System (IDRS) or other unique letter system number. If an IDRS/unique number is not generated, use your ID Card (badge) Number or the last 7 digits of your PID if the new IRS HSPD-12 (SmartID Card) is issued and must provide a phone number.

  4. When speaking to the taxpayer, advise the taxpayer that you must verify his or her identity by asking for his or her current street address, city, state, zip code, date of birth and the taxpayer identification number. IRM 5.19.1.1.1
    Disclosure Overview:
    Verifying Identity of Contact Party for complete authentication Procedures.

    REMINDER: Do not accept any collect calls.

    Note:

    Do not use IRS jargon when communicating with the taxpayer.

  5. Employees should:

    • Speak to the caller in a pleasant, courteous, and professional manner indicting a willingness to help, by using an appropriate phase such as ″May I help you?″ or ″How can I help you?″

    • Do not threaten the use of violence or use or threaten the use of other criminal means to harm the person, reputation or property of any person.

    • Do not use obscene or profane language regardless of any that may be used by the person contacted.

    • Do not unnecessarily probe children to secure information.

    • Do not indicate during contacts with third parties that the contacts relate to collecting delinquent taxes or securing delinquent returns.

  6. When an assistor receives a call from a Spanish speaking individual and is unable to complete Disclosure Authentication or obtain Oral Disclosure Consent due to limited (or no) English language, it is appropriate to transfer the call to the Spanish gate.

    REMINDER: A transfer of this type is only used when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer's/representative's question.

    Note:

    If an individual is calling in a language other than Spanish, when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer/representative's question, advise the caller they will need to call back with a translator.

  7. The objective of the telephone contacts is to resolve the case or to move the case toward resolution, using the following reference:

    1. Working balance due accounts see IRM 5.19.1.

    2. Working return delinquency accounts see IRM 5.19.2.

  8. If you must put the caller on hold while researching the account, use the hold feature not the mute feature. Do not keep the caller on hold for more than approximately five minutes without giving him/her an explanation and apology. Advise the caller of the reason for the delay (e.g. additional research needed, etc.).

  9. The service is under no obligation to determine if the taxpayer is using a cordless device , e.g., cell phone, cordless phone. However, if you become aware it is a cordless device (e.g., you know that the number the taxpayer is calling from is a cell phone because he/she has previous told you it is, or he/she mentions during conversation that it is a cell phone) then you may advise the taxpayer of the risks of using a cordless device to discuss tax information. Cordless devices use unsecured lines, and the conversation may be heard on another device. If the taxpayer does not agree to cordless use, the IRS employee should advise the taxpayer to call back on a more secure land line.

  10. If a caller requests to speak to a manager, you have two options available to conduct the manager callback: 1) take the call immediately or 2) callback within 24 hours according to your local procedures. If you elect to conduct the callback within 24 hours follow procedures c-f:

    1. Advise the caller you will attempt to refer him or her to your manager. Ask the caller to please hold.

    2. Contact your supervisor or appointed designee. Transfer the call to the manager or designee in accordance with your local procedures. Areas using the Aspect System may transfer the call using ″Inside Line.″

    3. If your manager or designee is not available, advise the caller accordingly. Advise the taxpayer that they will receive a return call within 24 hours of the customer's call.

    4. Secure from the caller the best time and day (same day of the call or next day) for your manager or designee to return the call.

    5. Enter history code TOC0,01,MGRCB. Refer the case to your manager in accordance with your local procedures. Document as appropriate

    6. Managers will return the call within 24 hours, document in comments the results of the conversation, and reassign as appropriate.

  11. Conclude the contact courteously, generally by thanking the caller for calling.

  12. Use of the Account Management Services (AMS) tools such as checklists is not mandatory, but is highly recommended.

    Note:

    The AMS screen that shows employee name and manager information is for internal use only. Do not give the taxpayer or his or her representative the name or telephone number of any employee (e.g., CR, Manager, Analyst, etc.).

  13. At times, phone calls to the ACS call site, will be received when systems are unavailable.

    1. Periodically we experience system outages affecting Accounts Management System (AMS), ACSWeb, and/or IDRS. In most circumstances, the system(s) is down for a short period of time.

    2. You are required to take calls and provide assistance. To ensure that calls are handled consistently, the following guidelines should be utilized.

    3. We must always make an attempt to address and/or resolve the issue(s) with available resources. Even with limited system access, we may be able to answer questions.

    4. Request a call back only if available systems do not allow resolution of the issue. The example below should be used during initial contact:

    5. Provide the taxpayer your name and badge number. Then advise “We are unable to access all of the information on your account due to system issues. However, I may be able to assist you. What is the nature of your call?”

    Note:

    Make a reasonable attempt to assist the taxpayer by securing the TIN to ensure direction provided to the taxpayer is accurate.

    • Assist the caller to the extent that available systems will allow.

    • If unable to assist the caller, request a call back in 2 hours including information they may need to resolve their case.

      Use the following course of action:

    If Then
    IDRS is down: (AMS and ACSWeb will not be available) Research ACS Green Screen and available CFOL command codes. Input comments on ACS Green Screen if in ST22.
    AMS is down: (ACSWeb will not be available) Research IDRS and ACS Green Screen. Input comments on ACS GREEN Screen if in ST22 and input a history item on IDRS.
    ACSWeb/ACS Green Screen is down: Research IDRS and AMS. Input narrative on AMS and a history item on IDRS.

  14. Outgoing Calls:

    1. When initiating an outgoing phone call, the taxpayer may be reluctant to give you his/her Taxpayer Identification Number (TIN). To ease any concerns that the taxpayer may have, provide the taxpayer with the last four digits of his/her TIN (Social Security Number/Employee Identification Number). Then, request that the taxpayer verify the first five digits. After verifying the TIN, see IRM 5.19.1.1.1 for other disclosure guidelines. Outgoing calls - when leaving a message, state the hours of operation as: 8:00 a.m. to 8:00 p.m. Monday - Friday.

    2. If an answering machine is reached and the assistor has no reason to believe the phone number does not belong to the taxpayer but the number has never been confirmed.

      1. Identify yourself as a representative from the Internal Revenue Service,

      2. Leave a message for the taxpayer, by name, asking the taxpayer to call the appropriate phone number W&I or SB/SE within one business day,

      3. Include the Case Reference Number (CRN) found on the ACS entity screen for the taxpayer to reference when calling back. Advise the taxpayer when calling back not to enter the CRN at the taxpayer identification prompt, but stay on the line for the next available assistor.

    3. If an answering machine is reached and the established cycle on the case is within 50 cycles of the current cycle:

      1. Identify yourself as a representative from the Internal Revenue Service,

      2. Leave a message for the taxpayer asking the taxpayer to call the appropriate phone number W&I or SB/SE within one business day,

      3. Include the Case Reference Number (CRN) found on the ACS entity screen for the taxpayer to reference when calling back. Advise the taxpayer when calling back not to enter the CRN at the taxpayer identification prompt, but stay on the line for the next available assistor.

    4. If an answering machine is reached but the assistor cannot reasonably identify the phone as belonging to the taxpayer and/or the established cycle on the case is over 50 cycles:

      1. DO Not identify yourself or the Internal Revenue Service,

      2. Leave a message for the taxpayer, by name, asking the taxpayer to call the appropriate phone number within one business day,

      3. Include the Case Reference Number (CRN) found on the ACS entity screen for the taxpayer to reference when calling back. Advise the taxpayer when calling back not to enter the CRN at the taxpayer identification prompt, but stay on the line for the next available assistor.

    5. Do not leave confidential tax information on a voice mail message or an answering machine message.

    6. Do not provide taxpayers/third parties with the telephone numbers of functional areas.

    7. Select the appropriate Left Message to Call Back Procedures based upon the applicable type of cases:

      If Then
      TDA/Mixed Modules w/Levy Source See IRM 5.19.5.4.1.5(1)
      TDA/Mixed Modules w/no Levy Source See IRM 5.19.5.4.1.5(2)
      IMF TDI Only See IRM 5.19.5.4.1.5(3)
      BMF TDI Only See IRM 5.19.5.4.1.5(4)

    8. Employees will not interrupt their calls and conversations with taxpayers, third parties and/or other IRS employees to take an incoming call on their personal cell phones. This includes incoming and outgoing phone media such as text messages and e-mails. All personal cell phones should be silenced in order to avoid distractions and disturbances during working hours.

5.19.5.4  (12-01-2007)
Procedures for Contact Function

  1. This section provides procedures for the Predictive Dialer and Contact Function.

5.19.5.4.1  (09-03-2010)
Predictive Dialer Procedures

  1. The system is outbound calling technology in which calls are placed without an attending agent on the originating telephone line. If contact is made, the dialer transfers the call along with the ACS cases to a waiting agent. If contact is made with an answering machine, an automated message is left. When a busy signal or no answer is received, the dialer updates the account and reschedules the case to the predictive dialer queue for another attempt.

  2. If contact is made with a taxpayer, third party or executor/administrator, see IRM 5.19.1, when working balance due cases and see IRM 5.19.2 when working return delinquencies. Exception: When handling Predictive Dialer outcalls, taxpayer information will not be solicited from third parties. Instead, the assistor will leave a message with the third party requesting a call back from a liable party.

  3. Campaigns are used to generate the outbound calls to the taxpayer. They are designed for several different Business Organizations to address the respective Business Organization's requirements. The selection criteria for the campaigns will be based on but not limited to: function, unit, team, IRS site, Business Operating Division (BOD), Individual Master File (IMF) cases, Business Master File (BMF) cases, Taxpayer Delinquency Account(TDA), Taxpayer Delinquency Investigation (TDI), tax form type, selection code, zip code, and telephone numbers.

  4. Downloads are copies of the various ACS databases. The copies are sent to the predictive dialer each night as part of a nightly batch job. The information contained in the download is used for campaign record selection.

  5. The Upload program captures specific system results of calls and sends the information back to the mainframe to be placed in the ACS comments field. Based on the results of the upload program, a Systemic Case Assignment Program is run to move cases to the next approximate function. Exhibit 5.19.5-11.

5.19.5.4.1.1  (09-03-2010)
Attempts Made - Privacy Manager Reached, Telephone Number is Wrong (TELWR), Not in Service (NIS) or Disconnected (DISC)

  1. Telephone completion codes have been established on the dialer. They are Privacy Manager (Priv Mgr), Telephone Number is Wrong (Tel Wrng), Not in Service or Disconnected (Other Tele Issue), Connection Result in Dead Air (Dead Air), Party Hangs Up Either During Initial Introduction or Anytime During Call (Hung Up), Connection is Fax machine (Fax Machine), and Employee Cannot Hear the Entire Operator Intercept Message Being Played (Bad Operator Intercept). The codes are used when a call cannot be completed for one of the above reasons.

  2. Privacy Manager Options is when identification must be made by the caller to the individual being contacted either by displaying the phone number and/or name. If this information is not automatically provided, the caller is prompted to supply it or the call will be disconnected. This information is not automatically passed by the dialer. For Privacy Manager no additional call attempts should be made. Notate in the AMS Comments "Privacy Manager" and take the next action per the chart in paragraph 3.

  3. For the other telephone issues delete the phone number from ACS and IDRS using: CC: TELED, document bad number in AMS comments along with the reason (TWELR, NIS, or DISC) and follow chart below.

    IF And Then
    TDA/ Mixed Modules accounts where PD reached privacy manager, taxpayer hung up, dead air, fax number, bad operator intercept, wrong number, disconnected, or not in service Alternative number is available. Try alternative phone number if never tried and time zone permits. If alternative number results in a busy or no answer notate on AMS Comments that attempt made to alternative number and leave case in C Function.
    No alternative number, levy source available and all TDA modules contain a date in the PRI NOT Field on ACS modules screen (S4) or the FNL Notice column on Modules Summary Screen located on AMS or the SEC FNL Not field on the Module Detail Screen on AMS Reassign TOR5,xx, (xx = remainder of follow-up for LT if not expired)
    No alternative number , levy sources available but TDA Modules DO NOT contain a date in the PRI FNL NOT Field or the SEC FNL NOT Field
    1. For SB/SE Call Sites- Issue LT11 on required modules. See IRM 5.19.4.3.1 Figure 5.19.4-1 for instruction on excluding necessary modules.

    No alternative number, no productive levy sources and UD Mail Reassign TOI4
    No alternative number, no productive levy source and No UD Mail Reassign case TOI4 and issue LT16
    TDI modules where PD reached privacy manager, taxpayer hung-up, dead air, fax number, bad operator intercept, wrong number, disconnect or not in service. Alternative number is available Try alternative phone number, if never tried and time zone permits. If alternative number results in a busy or no answer notate on AMS comments that attempt made to alternative number and leave case in C Function.
    TDI modules where PD reached privacy manager, taxpayer hung-up, dead air, fax number, bad operator intercept, wrong number, disconnected, or not in service
    1. IMF TDI - UD Mail

    2. IMF TDI - No UD Mail

    • For SB/SE Call Sites - Reassign case TOI5 and issue LT16

    • For W&I Call Sites - Reassign TOI5 and issue LT26

    BMF TDI - UD Mail Reassign Case TOI5
    BMF TDI - No UD Mail and meets 6020b criteria account does not have Employment Code F, G or T and has a module with MFT 01, 10 or 11 within last three years and LRA with same MFT of delinquent module between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or delinquent module has a credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Reassign TOI7,,TFRO8600 Issue LT18
    BMF TDI - No UD Mail does meet 6020b criteria LRA and/or credit balance greater than ≡ ≡ ≡ ≡ ≡ or open modules older than 3 years Reassign TOI7,,TFQU
    Case does not meet 6020b criteria and No UD Mail Reassign TOI5,, Issue LT16

5.19.5.4.1.2  (12-01-2007)
Power of Attorney (POA)

  1. The C9 function contains cases that require a call to a POA. The name of the POA should be in the notes section. Enter the POA's phone number in the POA phone field.

  2. Any category H POA should not be used for the primary collection contact person.

5.19.5.4.1.3  (10-13-2011)
Contact Made Inadvertently With Taxpayer Instead of Power of Attorney (POA)

  1. If contact is made with the taxpayer when it should have been made with the POA, apologize to the taxpayer, ask if the POA is still in effect and verify the POA's phone number. Input POA information in the Notes Area if necessary (per CFINQ), and place the POA's phone number in the POA phone number field. Follow instruction below:

    1. Send case to C9 inventory

      Note:

      Any category H POA should not be used for the primary collection contact person. For all BODs, resolve the account with the taxpayer.

  2. If you must leave a message for the POA to call back:

    1. Follow procedures in IRM 5.19.5.4.1.4(2) and

    2. Select the appropriate procedures based upon the applicable type of case per the chart below

    If Then
    TDA/Mixed Modules W/Levy Source See IRM 5.19.5.4.1.5(1)
    TDA/Mixed Modules W/O Levy Source See IRM 5.19.5.4.1.5(2)
    IMF TDI Only See IRM 5.19.5.4.1.5(3)
    BMF TDI Only See IRM 5.19.5.4.1.5(4)

  3. If attempt to contact the POA results in a busy or no answer, reassign case TOC9,,TC2POA.

5.19.5.4.1.4  (09-03-2010)
Leaving Messages On An Answering Machine

  1. Below is the message to be used for outcalls when using the Dialer's Automated Messaging Feature on any new receipt account or any account within 50 cycles of the established cycle when an answering machine is reached:

    • "This is a call from the Internal Revenue Service. It is important you respond to this message by calling 1-800-829-XXXX by the end of the next business day. Our Hours of Operation are 8 a.m. to 8 p.m. Monday through Friday. For privacy reasons please provide the following case reference number when returning this call. Thank you."

  2. If an answering machine is reached and the assistor has no reason to believe the phone number does not belong to the taxpayer but the number has never been confirmed: "This is a call from the Internal Revenue Service. It is important respond to this message by calling 1–800–829–XXXX by end of the next business day. Our Hours of Operations are 8 a.m. to 8 p.m. Monday through Friday. For privacy reasons please provide the following case reference number when returning the call. Thank you."

  3. If an answering machine is reached and the establishment cycle on the case is within 50 cycles of the establishment cycle: "This is a call from the Internal Revenue Service. It is important respond to this message by calling 1–800–829–XXXX by end of the next business day. Our Hours of Operations are 8 a.m. to 8 p.m. Monday through Friday. For privacy reasons please provide the following case reference number when returning the call. Thank you."

  4. If an answering machine is reached but the assistor cannot reasonably identify the phone as belonging to the taxpayer and/or the establishment cycle on the case is over 50 cycles: "This is a call from an automated Service. It is important respond to this message by calling 1–800–829–XXXX by end of the next business day. Our Hours of Operations are 8 a.m. to 8 p.m. Monday through Friday. For privacy reasons please provide the following case reference number when returning the call. Thank you."

  5. Select the appropriate Left Message to Call Back Procedures based upon the applicable type of cases:

    If Then
    TDA/Mixed Modules W/Levy Source See IRM 5.19.5.4.1.5(1)
    TDA/Mixed Modules W/O Levy Source See IRM 5.19.5.4.1.5(2)
    IMF TDI Only See IRM 5.19.5.4.1.5(3)
    BMF TDI Only See IRM 5.19.5.4.1.5(4)

5.19.5.4.1.5  (10-24-2011)
Left Message To Call Back

  1. For TDA/Mixed Modules with a productive levy source, document a message was left to call back (LMTCB) and follow chart

    IF THEN
    All TDA modules contain a date in the PRI FNL NOT Field on ACS Modules screen (S4) or the FNL Notice column on the Module Summary Screen located on AMS or the SEC FNL NOT Field on the Module Detail Screen on DI
    • Reassign case ToR5,XX,(XX-remainder of follow up for LT if not expired.

    • If the LT11 follow-up has expired: Reassign case TOR5,xx,Levy (where target date plus 4 days call back time).

    All TDA modules DO NOT contain a date in the PRI FNL NOT Field or the SEC FNL NOT Field Issue LT11 on required modules. See IRM 5.19.4.3.1 Figure for 5.19.4–1 for instruction on excluding necessary modules.

  2. For TDA/Mixed Modules without a productive levy source, document a message was left to call back (LMTCB). Review ACS/IDRS for POA indicator to determine if a POA is entitled to receive copies of any letters going out to the taxpayer. If valid POA on IDRS but no CAF indicator on ACS, send copy to POA if appropriate. Check for undeliverable mail (UD).

    If Then
    UD Mail Reassign case TOI4,xx,,UTL (where target date plus 4 days call back time)..
    No UD mail and LT16/LT11/LT39 previously issued Reassign TOI4,xx,UTC (where xx = remainder of follow-up for LT if not expired)
    No UD Mail and LT16/LT11/LT39 not previously issued Reassign case TOI4 and issue an LT16

  3. For IMF TDI cases document a message was left to call back (LMTCB). Check IDRS using CC:SUMRY for open balance due. Check ACS/IDRS for POA indicator to determine if a POA is entitled to receive copies of any letters going out to the taxpayer. If valid POA on IDRS but no CAF indicator on ACS, send copy of letter to POA if appropriate. Check for undeliverable mail (UD).

    If Then
    UD mail Reassign case TOI5,xx,UTL (where xx is the target date plus 4 days call back time)..
    No UD mail and meets ASFR Criteria
    • For W&I only - Reassign case TOI5,xx,UTC (where xx is the target date plus 4 days call back time).

    • For SB/SE only - Reassign case TOI2,xx,IRPTR (where xx is target date plus 4 days call back time). Document in comments that IRPTR research is needed for ASFR Referral.

    • If I2 has already been done, reassign case TOI5,xx,IRPTR (where xx is target date plus 4 days call back time). Document in comments that IRPTR research is needed or ASFR referral

    No UD Mail and case does not meet ASFR Criteria Check for LT26. If LT26 issued, reassign TOI5,XX, (Where XX is target date plus 4 days call back time). If LT26 not issued, reassign TOI5 and issue LT26.

  4. For BMF TDI document in comments who the message to call back was left with and if there was a confirmation that the taxpayer is still in business. Determine if case meets 6020b criteria based on LPS on S4. Check ACS/IDRS for POA indicator to determine if a POA is entitled to receive copies of any letters going out to the taxpayer. Send copy of letter to POA if appropriate. Check for undeliverable mail (UD) and follow the procedures below for third party contacts.

    If Then
    UD mail Reassign case TOI5,xx,UTL (where xx is target date plus 4 days call back time).
    No UD mail, meets 6020b criteria, account does not have Employment Code F, G or T and has a module with MFT 01, 10, 11 or 14 within the last three years and LRA with same MFT of delinquent module between≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or delinquent module has credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Check for LT18

    2. If LT18 issued reassign case TOI7,xx,TFRO8600 (where xx is target date plus 4 days call back time).

    3. If no LT18 issued, reassign case TOI7,xx,TFRO8600 (where xx is target date plus 4 days call back time) issue LT18.

    No UD mail, meets 6020b criteria, LRA and/or credit balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
    1. Check for LT18

    2. If LT18 issued reassign case TOI7,XX,TFQU (where xx is target date plus 4 days call back time).

    3. If no LT18 issued, reassign case TOI7,xx,TFQU (where xx is target date plus 4 days call back time) issue LT18

    No UD mail and does not meet 6020b criteria Reassign case TOI7,xx, TFQU (where xx is target date plus 4 days call back time)

    Remember: Only Forms 940/941/943/944 are being processed under IRC 6020(b) provisions at this time. Once the 940/941/943/944 are processed, the remaining modules will be sent to the queue since no further enforcement action will be taken on them at this time. See IRM 5.18.2 for IRC Section 6020(b) processing procedures

5.19.5.4.1.6  (09-03-2010)
Telephone Contact on IRC Section 6020b Cases

  1. A minimum of four telephone attempts will be made on cases with an IRC Section 6020(b) indicator through the Predictive Dialer System. If no contact is made, ACS case analysis will systemically reassign the case to the next appropriate inventory for further action.

  2. If contact is made with the taxpayer, the predictive dialer contact representative (CR) will:

    1. Request the following information for each type of return being secured in comments.

      Form Required Information
      940 Amount of tax owed on the last 940 return filed and any credit balances.
      941 Amount of tax owed on the last 941 return filed and any credit balances.
      943 Amount of tax owed on the last 943 return filed and any credit balances.
      944 Amount of tax owed on the last 944 return filed and any credit balances.

    2. Set a specific deadline to file all delinquent returns.

    3. Warn of upcoming action, specifically IRC Section 6020(b) action.

    4. If account does not have Employment code F, G or T and has a module with MFT 01, 10, 11 or 14 within last three years and LRA data with same MFT of delinquent module between ≡ ≡ ≡ ≡ ≡ ≡ ≡ or less and/or delinquent modules has a credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡ , reassign case TOI7,xx,TFRO8600, where xx stands for the deadline plus 25 days.

    5. If the case is≡ ≡ ≡ ≡ ≡ , reassign case TOI7,xx,TFQU, where the xx is the deadline date plus 25 days

    6. If the taxpayer is not liable, see IRM 5.19.2.6.5.4 .

5.19.5.4.1.7  (09-03-2010)
Dialer Contingency Procedures

  1. Below are contingency procedures for running the dialer in the event of system issues:

    • If IDRS is down (AMS and ACSWeb will not be available) shut the dialer down.

    • If AMS is down (ACSWeb will not be available) shut the dialer down.

    • If ACSWeb/ACS Green is down, Shut the dialer down.

5.19.5.4.2  (08-28-2008)
Working Contact Inventory

  1. If taxpayer has both IMF and BMF cases on ACS, enter TIN in notes to cross reference other account. Document in AMS comments actions taken on the cases and coordinate between both cases. When you must transfer either account to revenue officer or queue, you must reassign all unresolved periods on entity.

  2. In resolving cases involving incoming calls from taxpayers assigned to other call sites, do the following:

    1. If it can be resolved immediately but requires manager approval, reassign it to a manager unit with a 5 day follow-up, then give an entity screen print to the manager. The manager will TIN access it before the follow-up date, and either approve or reject it. If a follow-up outgoing call may resolve the reason for rejection, make the call.

    2. If it cannot be resolved immediately, e.g. the taxpayer is seeking a loan, looking for documents, or needs to file a tax return prior to an installment agreement, any follow-up action belongs to the site that owns the case, not the site that took the incoming call. This also applies where the manager does not approve a disposition, and the taxpayer cannot be recontacted by telephone. If the taxpayer believes the case is resolved and it is not, document AMS history and reassign to R6.

  3. When ACS Support in a service center rejects an input request from the call site, it may be returned to a call site manager inventory for follow-up. Generally, ACS Support enters History Code MCXX to show cancellation of the request.

  4. On outgoing calls it may be necessary to provide an identifying number to help locate the case when the call is returned. This applies to outgoing taxpayer calls that reach an answering machine or a third party, and on calls made directly to third parties.

    1. Determine whether the identifying number you leave should be the taxpayer's TIN or the Case Reference Number (CRN). The CRN is a unique ten-digit number generated randomly by ACS solely for ACS use. It displays on the Case Overview screen under the TIN and taxpayer name on AMS; it also is used on ACS letters LP47 and LP64. The CRN is not based on taxpayer information, so using it is not a disclosure issue.

    2. Provide the TIN when the contact is with third parties who say they need a valid TIN to properly research their records, e.g. a bank employer.

    3. Provide the CRN when encountering answering machines, or third parties who do not require the taxpayer's TIN to provide a response, e.g., a neighbor or third party who answers at an unverified taxpayer telephone number.

    4. If leaving the Case Reference Number advise the person when calling back not to enter the CRN at the taxpayer identification prompt, but to stay on the line for the next available assistor.

    5. ACS cases are accessed with either the TIN or the CRN.

  5. If you reach an answering machine on an outgoing call to a telephone number that you reasonably believe belongs to the taxpayer, but the number has never been confirmed or the established cycle on the case is within 50 cycles of the established cycle, identify yourself as an IRS employee and leave the CRN in the following situations:

    1. The number is the taxpayer's residence;

    2. The number is the taxpayer's business and you reasonably believe that the message will only be accessed by the taxpayer. EXAMPLE: A message is left on the taxpayer's individual voice mailbox or the taxpayer has a one-person business with no other employees; or

    3. If the outgoing call reaches an answering machine but does not meet these conditions, identify the taxpayer's name on the message, if considered necessary to get the message to the taxpayer, along with the CRN; however, do not identify that the IRS is the caller, regardless of whether third-party notification requirements have been met. If the message reaches a third-party, not the taxpayer, and the third party returns the call, it is not a third-party contact per IRM 5.19.5.8.(9)(3) because the intent was to reach the taxpayer. However, our ability to solicit information about the taxpayer will depend on whether the third party notification requirement has been met.

  6. Using the general rule of meaningful disclosure under IRC section 6304(b)(4):

    1. You should identify yourself as representing the IRS if you reach the intended taxpayer or third party, or your intent is to reach the taxpayer or third party but you get his/her answering machine.

    2. If you reach the intended third party, however, and the call is for the sole purpose of obtaining location information about the taxpayer (taxpayer's place of abode, his/her telephone number at such place, or his/her place of employment), you should state your name but not identify yourself as an IRS employee unless you are asked who you represent. For further information on Third Party Contacts refer to IRM 5.19.5.8(9) and IRM 5.19.5.8(7)(c).

      Note:

      Generally, a contact with a neighbor or landlord is for the sole purpose of obtaining location information. However, a contact with a possible employer or bank intends to confirm employment or an account, so it is not for the sole purpose of obtaining location information:. Therefore you should identify yourself as an IRS employee. These contacts may lead to location questions if the taxpayer no longer is employed or the bank account is closed, but if it wasn't the sole purpose of the contact, identify yourself as IRS.

    3. You may identify yourself as an IRS employee in any case that involves only a return delinquency as section 6304(b)(4) applies only where we are collecting unpaid tax, not determining liability.

    4. In other situations where you are dealing with an intermediary in trying to reach the taxpayer, e.g., a third party who answers the telephone at the taxpayer's residence, or the taxpayer's secretary at work, you should not identify yourself as an IRS employee unless asked who you represent.

    5. Disclosing that your are an IRS employee does not make the call a reportable third-party contact unless you also solicit any information about the taxpayer.

  7. When securing Power of Attorney (POA) information, document in the notes section the name of the POA and put the POA phone number in the POA Phone Field. Transfer the account TOC9.

5.19.5.5  (12-01-2007)
Procedures for Research Function

  1. This section provides procedures for the Research function.

5.19.5.5.1  (07-12-2012)
R1 - Suspense Cases

  1. Cases that cannot be resolved immediately and require internal research are kept in R1 function for follow up.

    Note:

    Accounts should not send to R1 based on the taxpayer making a promise to make a commitment, such as, a return, correspondence etc

  2. For disaster cases follow IRM 25.16.1.8.9 and IRM 25.16.1.8.10

  3. Types of cases held in R1 are as follows:

    1. Payment Tracers, Credit Transfers, and Pending Adjustment or Offsets. The maximum follow up time of 10 days to input the necessary action. If the action will close the case (ST12), input OADT, 25 days for the action to post. If the action will not result in ST12, reassign the case to the correct inventory & allow 25 days. Example: TOI8,25,LT11.

    2. Requests for ESTABS, records of account, or similar account documents. The maximum follow-up time allowed is 25 days.

    3. ASFR Reconsideration cases with TC470 and no closing code. The initial follow up time is 120 days. If there is no indication the Reconsideration is completed (tax adjustment, reversal of TC470, etc) update the case for an additional 60 days

    4. OIC accounts with a TC480 and -Y Freeze code input history code OADT,60,PNOIC. Any TC480 over 90 days old with no -Y Freeze: Follow IRM 5.19.1.2.5(12) Route to COIC for approval of input TC481.

    5. CAWR Assessments without a TC291 or TC290 $0.00 input a follow up of 90 days.

    6. Once the correspondence results in pending actions as noted in (a), (b), (c), (d) or (e) retain the case in R1.

    7. Accounts with open control bases on TXMOD

    .

  4. The ACS comments must be reviewed to determine the following:

    1. Internal research was completed/pending and

    2. The taxpayer's issue was resolved

    .

  5. Use CC TXMODA to determine if there are open controls on IDRS. Follow IRM 21.5.2.3 and Exhibit IRM 21.3.5-1.Use IUUD: IDRS UNIT & USR DATABASE to identify the controlling employee and route FROM 4442 to the employee for case update. If the open control is to one of the AUR system control numbers, XX88002501, xx88002000, XX88005601 no contact is necessary continue processing the case. Do not initiate F4442 if the processing time for the issue/request has not expired.

  6. Update AMS comments indicating actions taken on open control base. Enter history code OADT,30,4442. If the follow up date expires and the case still has an open control assignment, attempt telephone follow up with the controlling employee prior to sending another Form 4442.

  7. For TC470 older than 1 year:

    1. If research indicates needed action(s) and it has not been resolved; prepare F4442, forward to appropriate area for resolution and extended for 30 days.

    2. If research cannot identify needed action(s); reverse TC470 and continue with compliance processing.

    IF THEN
    There are no open control bases: balance due of all accounts is below tolerance. Reassign case TOC0 immediately followed by action history NC09 on ACSWeb.

    Note:

    Use NC19 for LLC-SMO IRM 5.19.5.6.3.8

    There are no open control bases and requested action was not taken and/or taxpayer's issue has not been resolved. Attempt to resolve taxpayer's issue (i.e., locate payment/credit, input adjustment, etc)
    There are no open control bases, a balance due remains on the account after adjustment, LT11 was not issued and levy sources are available. Issue the LT11 per IRM 5.19.4.3.1.
    There are no open control bases, a balance due remains on the account after adjustment, LT11 was issued and levy sources are available. Issue the levy as appropriate. Refer to IRM 5.19.4.3.4.
    There are no open control bases, balance due of all accounts are below deferral and levy sources are exhausted. Reassign case TOC0 immediately followed by action history NC09 on ACSWeb.

    Note:

    Use NC19 for LLC-SMO IRM 5.19.5.6.3.8

    There are no open control bases, a balance due remains on the account after adjustment, levy sources are exhausted and a telephone number is available. Enter history code TOCN,,OC2TP.
    There are no open control bases, a balance due remains on the account after adjustment and no telephone numbers or levy sources are available or have been exhausted. Enter history code TOI2 for telephone number research or Enter history code TOI4 for locator services research.
    If TDA is resolved and only the TDI remains Enter History Code TOI5

5.19.5.5.2  (07-01-2010)
R2 - Taxpayer Advocate Service/Congressional

  1. When an ACS (Status 22) case meets the Taxpayer Advocate Service (TAS) criteria, and the issue cannot be resolved within 24 hours or steps are not taken to resolve the issue within 24 hours then, initiate the TAS case in accordance with IRM Part 13.1.7.2. Reassign the case to R2 with a next day follow-up if immediate action must be taken and forward the referral or with a 30 day follow-up as directed locally if waiting for a response from the Taxpayer Advocate Service's office.

  2. See your ACS manager for assignment, follow-up, and disposition of Taxpayer Advocate Service cases in accordance of IRM 13.1.19.5

  3. If the R2 follow up has expired, check IDRS for a control base established by a TAS office; if a control base is open; contact the TAS office assigned and request the status. Check the TAS Campus Directory. If an additional follow-up is requested by TAS, extend the follow-up date by the number of days requested by TAS, and secure the TAS employee's name and telephone number. Input history code OADT,XX,TASHLD indicating the number of days requested to extend the hold. Document the ACS case with pertinent information obtained from the TAS employee.

    Note:

    If the follow-up date has expired with no response from TAS, add another 14 days and make another attempt to contact TAS to request the status of the case. Leave the case in R2. If there is no response from TAS after the 14 days have expired, elevate the issue to the ACS Support TAS Manager who will contact the TAS caseworker's manager for resolution, OADT the case for an additional 7 days. If no response is received from the TAS caseworker's manager after 7 days have expired, move the account out of R2 into the next appropriate function for ACS processing. Ensure all actions taken on the account are documented clearly on AMS.

  4. If the control base is closed or if there is no control based established by TAS, move the account out of R2 into the next appropriate functions for ACS processing.

    Note:

    If the taxpayer specifically requests TAS assistance, the case should be automatically referred to the Local Taxpayer Advocate (LTA) office for review. The LTA or his/her designee will determine if the case meets TAS case criteria or if routine assistance from the Operating Division or Functional Unit will resolve the taxpayer's concern.

  5. The TAS office will work account related IRS Legislative Affairs Congressional cases; the Local Taxpayer Advocate is responsible for contacting the ACS Support Liaison for updating ACS (Status 22) accounts.

    1. All Congressional inquiries received in an Operating Division or Functional Unit will be forwarded to the Local Taxpayer Advocate for control and assignment.

    2. IRS Legislative Affairs will refer account-related Congressional's to the appropriate Taxpayer Advocate Service Office.

    3. Congressional correspondence are controlled and worked in the TAS office. The TAS office will contact the ACS Support Liaison to request suspension of collection actions, i.e., release of Federal Tax Levy. The ACS Support Liaison will move the account to R2 (or S7 if the request was received as an OAR) and document ACS comments. Once the Congressional is closed, the TAS office should contact the ACS Support Liaison with the closing actions taken on the Congressional case. The ACS Support Liaison will document ACS with information secured from the TAS office. If the ACS follow-up date has expired, the ACS Support employee will contact the TAS employee for a status update and take the next appropriate action, i.e. move the accounts out of R2 (or S7 if an OAR) into the next appropriate function for ACS processing.

      Note:

      If the follow-up date has expired with no response from TAS, add another 7 days and make another attempt to contact TAS to request the status of the case. If there is no response from TAS after 7 days expire, elevate the issue to the ACS Support TAS Manager who will contact the TAS caseworker's manager. Ensure all actions taken on the account are documented clearly on AMS.

5.19.5.5.3  (03-06-2009)
R3 - Fraud Referral - Overview

  1. The primary objective of the National Fraud Program is to foster voluntary compliance through the recommendation of a criminal investigation and/or civil penalties against taxpayers who evade the payment of taxes and filing of returns known to be due and owing. See IRM 25.1.11.1 for an overview of the IRS National Fraud Program and for additional fraud case processing procedures.

  2. The objective of the Campus Fraud Referral Program is to:

    1. Identify cases with potential fraud

    2. Gather evidence and other supporting investigative information

    3. SB/SE refer potential fraud cases to Field Exam and/or Collection for further development.

    4. W&I refer potential fraud cases to Collection for further development.

5.19.5.5.3.1  (05-02-2008)
R3 - Roles and Responsibilities - Collection Representative or Tax Examiner

  1. Potential indicators of fraud are identified through regular case processing. See IRM 25.1.11.4 and Exhibit 25.1.11-1, Fraud Indicator Check Sheet for examples of indicators of fraud.

  2. Ensure that the case is complete and properly documented (see IRM 25.1.11.5 and 6). Date stamp copies of documents received from taxpayers but otherwise do not write on the documents. The history sheet should include:

    • All case actions

    • All documents received

    • All contacts written and oral, including all third party contacts

      Note:

      If you receive an original return, make a copy to include with the case documentation. Input a TC599 using FRM49 and forward the original return to the appropriate Submission Processing location.

  3. Discuss the potential indicators of fraud with the Team Leader or lead. If the Team Leader or lead agrees that potential fraud exists, initiate a discussion with your Collection Functional Fraud Coordinator (CFFC) per IRM 25.1.11.7. If the Team Leader or lead does not concur that possible Fraud exists, continue normal case processing.

  4. Upon concurrence of the fraud development case by the CFFC, reassign case TOR3,60,Fraud and gather information prescribed in IRM 25.1.11.8 and 9.

  5. Suspend any attempts to resolve the case. #If taxpayer initiates an installment on a potential fraud case, advise the taxpayer the case is subject to review and to make voluntary payments in the interim#.

  6. Prepare the case to be evaluated for further development of a potential fraud as outlined in IRM 25.1.11.10.

  7. Retain cases in R3 until the potential fraud development case is approved for transfer to Collection or Exam for further development. The R3 inventory will be controlled by the Fraud Coordinators. If case remains in R3 Inventory past 60 days, Collection Functional Fraud Coordinator is required to contact the Campus Fraud Coordinator to determine why the case has not been TSIGN to field.

5.19.5.5.3.2  (05-02-2008)
R3 - Roles and Responsibilities - Fraud Coordinators

  1. The Collection Functional Fraud Coordinator will evaluate the case. Once the Fraud Referral Summary Check Sheet (Exhibit 25.1.11-2) is forwarded to the Collection Functional Fraud Coordinator, the coordinator will assume responsibility of the account until a disposition is determined on the account. The following actions will be taken on the case:

    IF THEN
    The Collection Functional Fraud Coordinator concurs that possible Fraud exits, they
    1. Load case onto the Fraud Tracking Report.

    2. Annotate approval on Fraud Referral Summary Check Sheet.

    3. For SB/SE, the case will be sent to Collection Campus Fraud Coordinator (Site Revenue Officer) for their concurrent. Upon approval, complete Form 11661-A and forward the case to the FTA.

    4. For W&I, complete the Form 11661-A and forward case file to the FTA.

    5. The Fraud Technical Advisor (FTA) will evaluate the case for further development of the potential fraud.

    The Collection Functional Fraud Coordinator or Collection Campus Fraud Coordinator (Site Revenue Officer) does not concurs that possible Fraud exits, they
    1. Load case onto the Fraud Tracking Report.

    2. Annotate the Fraud Referral Summary Check Sheet and specify the reason for the declination.

    3. Return case to Team Leader or Lead for normal case processing.

    Note:

    Case reviews by the Collection Functional Fraud Coordinator, Collection Campus Fraud Coordinator (Site Revenue Officer) for SB/SE only, and Fraud Technical Advisor should be completed within 21 days of receipts.

    The FTA concurs that possible Fraud exists, they
    1. For transfer to Field Collection following the procedures in IRM 25.1.11.13.

    2. For SBSE if it is determined the case should go to Examination for assertion of the civil penalty the TDA will remain in R3. For a TDI the coordinator will input the TC595 cc32 on IDRS, OADT,21,TC595, follow procedures in IRM 25.1.11.16.

    3. For W&I if it is determined the case should go to Examination for the assertion of the civil penalty the case would be referred to the Collection Fraud Policy Analyst per IRM 25.1.11.13.

    The Field FTA does not concur that possible Fraud exists, they
    1. Advise the Collection Functional Fraud Coordinator to annotate on Form 11661-A and provide the reasons for declination.

    2. Advise the Collection Functional Fraud Coordinator to return case to Team Leader or lead for normal case processing and assignment to the appropriate inventory.

5.19.5.5.4  (12-01-2007)
R4 - Appeals and Insolvency/Technical Services Issues

  1. This section provides instructions on R4 function.

5.19.5.5.4.1  (12-01-2007)
R4 - Collection Appeals

  1. Reserved

5.19.5.5.4.2  (09-09-2009)
R4 - Bankruptcy

  1. R4 receives cases where it appears that the taxpayer is in bankruptcy. This information may come from the taxpayer or from a third party. W&I R4 is worked by ACS Support.

  2. Ensure that all pertinent information was secured as outlined in IRM 5.19.1.4.2 and is entered in comments.

  3. Follow procedures in IRM 5.19.1.4.2.2 for Post-petition Installment Agreements and extensions to pay.

  4. Contact the Insolvency Unit and provide facts of case. They will advise whether collection action should continue or be suspended.

5.19.5.5.4.3  (06-23-2008)
R4 - Decedent

  1. R4 receives TDA cases where it appears that the taxpayer is deceased. Refer to IRM 5.19.1.4.3

  2. R4 receives TDI cases where it appears that the taxpayer is deceased. Refer to IRM 5.19.2.6.4.5.6.

5.19.5.5.4.4  (12-01-2007)
R4 - Tax Court

  1. Account may be issued to ACS even though the taxpayer has filed a timely Tax Court petition.

  2. If a taxpayer states a redetermination of a deficiency is still before Tax Court for consideration, secure the following information:

    1. Place of trial

    2. Name, address, and telephone number of taxpayer's representative

    3. Docket number

    4. Tax years involved

    5. TIN, if not the same as on ACS

  3. Contact responsible Appeals office and determine if assessment was made prematurely. Document all pertinent information in Comments.

  4. If Appeals determines assessment is premature, reassign the case to your manager for AJST. Request TC470,cc90 in Comments. If requested by Appeals, send case prints to appropriate office.

    Note:

    Appeals is responsible for abating premature assessment.

  5. If assessment is correct, pursue collection on correct assessment only.

    Caution:

    Do not attempt enforcement actions on any proposed deficiency that is before Tax Court.

5.19.5.5.5  (12-01-2007)
R5 - Initial Levy Action

  1. R5 inventory consists of balance due cases either:

    1. systemically assigned as a follow-up after LT11 issuance in weekly analysis of new entities. See IRM 5.19.4.3.4:

    2. reassigned from I8 as a follow-up after an LT11 is issued; or

    3. manually reassigned by other call site employees who are not authorized to initiate a levy but who see that the notice requirements in IRM 5.19.4.3.4 and pre-levy requirements in IRM 5.19.4.3.1 are met.

  2. On the follow-up date, R5 proceeds with the levy determination and, if appropriate, levy issuance as described in IRM 5.19.4.3.7.

5.19.5.5.6  (07-12-2012)
R6 - Agreement Issues and Accelerated Accounts

  1. Cases accelerated on IDRS to ACS with a TSIGN of 0120 are assigned systemically to R6. Cases also are accelerated to ACS with a TSIGN of 0110, and may be reassigned manually to R6.

  2. Cases are assigned to the R6 unit when:

    1. A new debit posts to an entity with a continuous wage levy . IRM 5.19.10.10.3.6 defaults these cases to ACS to reconsider the best collection action, including due process requirements on the additional assessment.

    2. The source on a continuous wage levy says the taxpayer no longer is employed or has been laid off indefinitely. IRM 5.19.10.10.4.2 defaults these cases to ACS to consider additional collection action.

    3. An installment agreement either is pending or was rejected but the taxpayer has time to appeal the decision. IRM 5.19.1.5.5.9 has instructions for identifying and monitoring these cases.

    4. An employee who speaks with the taxpayer or processes taxpayer correspondence does not have the expertise or authority to resolve the case.
      - IRM 5.19.1.5.5.1.1 Lump Sum Payment for IBTF Express ONLY
      - IRM 5.19.1.5.5.23 Voluntary Lump Sum Payment
      - IRM 5.19.1.6 Securing Financial Information

  3. Research IDRS if needed to see which category is involved.

  4. If the case previously was a continuous wage levy that was rejected because of an additional delinquency or debit to an existing module:

    1. Consider making telephone contact or sending a letter to the taxpayer.

    2. If the outcall or letter is not successful or is not pursued, issue an LT11 for the new module or for the existing module with the new debit. The Tax Module Screen shows an asterisk in front of each tax module. Remove the asterisk from any tax module you wish to exclude from the letter. Confirm the removal using History Code CS00 before paging to any another screen or requesting the LT11. If you are excluding tax modules from two or more MOD screens, a separate CS00 entry is required for each screen. After confirming the screen changes with the CS00, enter LT11. Document in AMS Comments what module(s) are on the LT11.

    3. If you do not know the identity of the wage levy source, request ACS archives.

    4. If there is no taxpayer response by the follow-up date, check IRM 5.19.4.4.6 to see if the case qualifies for IDRS monitoring as a continuous wage levy. The employer most likely has continued to send payments, so often it is unnecessary to monitor for multiple payments prior to re-establishing the agreement.

    5. If it qualifies as a continuous wage levy , issue a new levy to the same source for the new entity balance, then immediately re-establish the continuous wage levy on IDRS.

    6. If it does not qualify as a continuous wage levy , usually because other levy sources are available, or because the levy payments have been small or irregular, see IRM 5.19.4.4.8 to determine the next case action. At this point, the case should be reassigned out of R6.

  5. If the case was a continuous wage levy that defaulted because the taxpayer no longer is employed or has been laid off indefinitely, pursue routine collection actions. Generally, take the initial action in R6, e.g., a letter or a levy to another source, then reassign for follow-up.

  6. If the case is a rejected installment agreement and the 60 day suspension has expired without evidence of appeal, resume routine collection action. Generally, take the initial action in R6, e.g., a letter or a levy, then reassign for follow-up.

  7. If a case was assigned to R6 to follow-up with the taxpayer, and it was:

    1. Accelerated from notice status, research IDRS for information about the taxpayer's request and interim correspondence.

    2. Reassigned from the D1 category on the SCCB Action List, ACS Support should have found paper documents and transcribed useful information into Comments or Notes about the taxpayer's request.

    3. Because the TP agreed to an initial voluntary payment reducing the aggregate assessed balance due to an amount fitting streamlined or guaranteed IA criteria. If the payment posts by the promised date, set up the SIA as noted on prior AMS comments. If the payment does not post by the promised date, forward the case to Independent Review. .

    4. Reassigned and the only information you have is a TC971 AC043 on IDRS indicting a pending installment agreement, always attempt to contact the taxpayers first by phone. If unable to contact by phone send the LT24. If no response by the follow-up date, prepare and send to Independent Review. For rejection procedures see IRM 5.19.1.5.5.9. Input OADT,05,INDREV.

      Exception: If 14 or more cycles have transpired since the TC971 AC043 was input and there has been no taxpayer contact on the installment agreement request, reverse the TC971 AC043 using a TC972 with the date of the TC971 AC043. Do not proceed with IA Reject Procedures. Follow normal case processing procedures.

  8. Where a payment plan is requested, the referring function should have sent the taxpayer a Collection Information Statement (CIS) and advised him/her to complete it and to be prepared to discuss collection of balance when contacted by ACS. In other situations, a confirmation letter likely was issued advising the taxpayer that the account was transferred to ACS.

    1. Attempt to telephone on all cases. If unable to contact a taxpayer by telephone, send a letter requesting he/she contact the site.

    2. Speaking or corresponding with these taxpayers may require additional sensitivity. They have made some effort to contact us and resolve the case, but either our procedures or their uncertainty about dealing with the IRS is causing multiple contacts and some repetition.

    3. If telephone attempts or letter are unsuccessful, send an LT24 or similar Correspondex letter before collection action is pursued.

  9. Work R6 inventory timely, so that the expired follow-up date on the lowest priority is no more than 14 days old.

    Note:

    On cases with a TC971-043 entry, indicating an IA is pending, a systemic reversal will be done after 14 weeks.

5.19.5.5.6.1  (08-01-2008)
Methods of Payments

  1. See IRM 5.19.1.5

5.19.5.5.6.2  (08-01-2008)
Analyze Taxpayer Ability to Pay

  1. See IRM 5.19.1.6


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