5.19.5  ACS Inventory

Manual Transmittal

August 15, 2014

Purpose

(1) This transmit revised IRM 5.19.5, Liability Collection, ACS Inventory.

Material Changes

(1) IPU 12U1882 issued 11-28-2012 IRM 5.19.5 Update Locator Research references from six to twelve months throughout the IRM.

(2) IPU 12U1882 issued 11-28-2012 IRM 5.19.5 Update references for all links to IRM 5.19.2 Return Delinquency throughout the IRM.

(3) IPU 12U1882 issued 11-28-2012 IRM 5.19.5.6.3.1(2) Relocate paragraph for closing cases as Unable to Contact when previous contact guidelines were met.

(4) IPU 12U1882 issued 11-28-2012 IRM 5.19.5.6.3.1.(8) Remove obsolete reference to Large Dollar cases.

(5) IPU 12U1882 issued 11-28-2012 Exhibit 5.19.5-4 Remove obsolete ACS Letters LT21, LT25, LT35, LT37 and LT38.

(6) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.2.1 - Update the security procedures for ACS access.

(7) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.3 - Change the function title from Hybrid to Hold.

(8) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.3.9.2 - Change H1/H2/H3 to Payroll Taxes.

(9) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.3.9.11 - Change the function title from Hybrid to Hold.

(10) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.3.11(8) - Update procedures when placing a taxpayer on hold.

(11) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.5.1(6) - Update procedures to input a literal in the History Code when a F4442 is sent to other areas.

(12) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.6.2 - Update procedures to review ACSWeb comments for 3rd Party information.

(13) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.6.2.1 - Update for the new three digit closing code for RDXX.

(14) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.6.2.3 - Remove reference to I2 Closing Procedures.

(15) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.6.2.5 - Delete section duplicate of IRM 5.19.5.6.3.6.

(16) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.6.3.1 - Correct links and clarity on BMF locator procedures.

(17) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.6.3.4 - Update literal for 3rd Party neighbor research, NBORCHK to NBRCK.

(18) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.6.3.6 - Update procedures for changes in IRM 5.19.1 for clarification on closing accounts after locator research is completed.

(19) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.6.4.1 - Update procedures to review ACSWeb comments for 3rd Party information and new three digit closing code for RDXX.

(20) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.6.4.5 - Update literal for 3rd Party neighbor research, NBORCHK to NBRCK.

(21) IPU 13U0313 issued 02-08-2013 IRM 5.19.5.7.1 - Change TOC8 to TOCN.

(22) IPU 13U0313 issued 02-08-2013 Exhibit 5.19.5-3 - Reference to acronyms in IRM 5.19.1.1.4.

(23) IPU 13U0313 issued 02-08-2013 IRM 5.19.5 - Correct broken links within the IRM.

(24) IPU 13U0339 issued 02-12-2013 IRM 5.19.5.6.3.6 Update with OOB Business procedures for UTL or UTC.

(25) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.3.3 - Update with procedures for accounts with a DYUP Alert.

(26) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.3.8 - Add Note for Identity Theft Accounts with a TC971 ac 524.

(27) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.3.9.2 - Grammar Correction

(28) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.3.9.8 -Grammar Correction

(29) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.3.11(7) - Add Over-The-Phone Interpreter Service (OPI) procedures

(30) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.5.1(2) -Link Correction

(31) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.5.6(4)c - Add wording “review ACS comments”

(32) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.5.8(4) - Change six to 12 months and corrected links

(33) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.6.2 - Remove information for 3rd Party Levy Response

(34) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.6.2.2 - Add procedures for UD Mail for TDI’s only

(35) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.6.2.3 - Update Tile, add information for 3rd Party Levy Response and update reference to I5 in the last If/Then box

(36) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.6.2.4(3) - 4th Then Box to transfer TDI’s Only TOI5.

(37) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.6.3.1(3) - Add the wording “Designated Payment Code”

(38) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.6.3.2 - Add ACSWeb to the Title. Add information for 3rd Party Levy Response

(39) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.6.3.6 - Grammar Correction

(40) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.6.4.1(2) - Add procedures for UD Mail for TDI’s only

(41) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.6.4.2 - Update Tile, remove procedures for UD Mail and 3rd Party Levy Response

(42) IPU 13U0818 issued 04-26-2013 IRM 5.19.5.6.4.6 - Grammar Correction

(43) IPU 13U0818 issued 04-26-2013 Exhibit 5.19.5-3 - Add alerts R2 and R3

(44) IPU 13U0818 issued 04-26-2013 Exhibit 5.19.5-4 --Add LT73, Notice of Levy and Notice of Your Right to a Hearing

(45) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.2 Editorial changes.

(46) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.3.4(3) h Add for ACSWeb use the History Code/Section for CLXX and MCXX.

(47) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.3.9.11 Update procedures for H1 function.

(48) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.3.9.12 Update procedures for V8 function

(49) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.3.11(13) Remove the reference Use of AMS is not mandatory.

(50) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.5.1(2) Remove reference to Disaster Cases

(51) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.5.1(3) d Remove old OIC procedures and update with a new paragraph on OIC procedures and IF/Then Chart

(52) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.5.2 Add new section on ACS procedures for Disaster accounts.

(53) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.5.9 Update IF/Then Chart with reference to Unable to Locate and Contact procedures in IRM 5.19.5.6.3.6

(54) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.2.2(2) Add a reference to Identity Theft Procedures in IRM 5.19.5.3.8.

(55) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.2.3(5) Update TDI UDmail procedures for Unable to Locate.

(56) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.3.1 (a) and (b) correct the links referencing IRM 5.19.2.

(57) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.3.3 Add a reference to Identity Theft Procedures in IRM 5.19.5.3.8.

(58) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.3.6(4) Editorial changes.

(59) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.3.6(6) Add the statement addressing TC130 Refund Offsets.

(60) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.3.7 Update the If/Then Chart and remove any reference to TC130 Refund Offsets.

(61) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.4(2) Add to the 4th bullet Accurint and BMFOLE

(62) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.4.1 Remove TDI UDmail procedures for Unable to Locate add reference to Identity Theft Procedures in IRM 5.19.5.3.8.

(63) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.4.2 Update TDI UDmail procedures for Unable to Locate.

(64) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.6.7(2), IRM 5.19.5.7.2(3), IRM 5.19.5.7.3(3), IRM 5.19.5.7.5(2) and IRM 5.19.5.7.6 Add a reference to Identity Theft Procedures in IRM 5.19.5.3.8.

(65) IPU 13U1371 issued 08-20-2013 IRM 5.19.5.9 Replace reference from CP515 to CP59.

(66) IPU 13U1620 issued 11-05-2013 IRM 5.19.5.3.8 Updated with the new Oscar Functions for both SBSE and WI ACS Support Sites.

(67) IPU 13U1620 issued 11-05-2013 IRM 5.19.5.3.9.6 Editorial changes.

(68) IPU 13U1620 issued 11-05-2013 IRM 5.19.5.3.9.7 Changed the prior Identity Theft functions to reserved.

(69) IPU 13U1620 issued 11-05-2013 IRM 5.19.5.3.9.8 Changed the prior Identity Theft functions to reserved.

(70) IPU 13U1620 issued 11-05-2013 IRM 5.19.5.3.9.9 New Oscar "O" Functions for ACS Support Sites

(71) IPU 13U1620 issued 11-05-2013 IRM 5.19.5.5.1 Editorial and clarification changes.

(72) IPU 13U1620 issued 11-05-2013 IRM 5.19.5.5.7 Editorial and clarification changes.

(73) IPU 13U1698 issued 12-03-2013 IRM 5.19.5.3 Add the Oscar Function

(74) IPU 13U1698 issued 12-03-2013 IRM 5.19.5.3.2 Update reference to Disaster Case Process

(75) IPU 13U1698 issued 12-03-2013 IRM 5.19.5.3.4 Removal of obsolete history codes AJ and IA01

(76) IPU 13U1698 issued 12-03-2013 IRM 5.19.5.3.8 Change K/M to O function

(77) IPU 13U1698 issued 12-03-2013 IRM 5.19.5.3.9.12 Add procedures for H6 and H9 units.

(78) IPU 13U1698 issued 12-03-2013 IRM 5.19.5.5.1(4) Update the IF/Than Chart.

(79) IPU 13U1698 issued 12-03-2013 IRM 5.19.5.5.5 Removal of the word Appeal from the title and note added.

(80) IPU 13U1698 issued 12-03-2013 IRM 5.19.5.5.5.3(4) Clarifications and update to procedures

(81) IPU 13U1698 issued 12-03-2013 IRM 5.19.5.5.7 Corrected link and procedural clarification

(82) IPU 13U1698 issued 12-03-2013 IRM 5.19.5.6.3.1 Editorial and link correction.

(83) IPU 13U1731 issued 12-16-2013 - Reissuing IPU 12U1388 IRM 5.19.5.3 - Additions and Changes To The ACS Functions

(84) IPU 13U1731 issued 12-16-2013 - Reissuing IPU 12U1388 IRM 5.19.5.3.9.2 Updated the Contact Units based on Mid Year ACS Maintenance

(85) IPU 13U1731 issued 12-16-2013 - Reissuing IPU 12U1388 IRM 5.19.5.3.9.7 New Trodic on the (K) Kilro Units for Identity Theft

(86) IPU 13U1731 issued 12-16-2013 - Reissuing IPU 12U1388 IRM 5.19.5.3.9.9 Miscellaneous Unit assignments for Identity Theft

(87) IPU 13U1731 issued 12-16-2013 - Reissuing IPU 12U1388 IRM 5.19.5.3.9.12 Updated the Hybrid Units based on Mid Year ACS Maintenance

(88) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.3.9 - (New) sub-section addressing the Identity Theft Alert (IDTHF) and ACS Case Processing.

(89) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.5(2) - Update reference to IRM 5.19.5.3.9 for cases in the Research functions with an IDTHF Alert before taking any case action.

(90) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.5.3 - Update to read BMF accounts with a TC520 cc084 do not go into ST72 when the taxpayer files an Appeal and may remain in Court for sometime. Input History Code TOR4,365,CC84. Important: This parameter should only be used for accounts meeting these criteria.

(91) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.5.7(2) d - Update to read IRM 5.19.18.5.10.1.1 FERDI Pending Installment Agreement (IA) Follow-up.

(92) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.5.7(7)e- Exception with corrected link IRM 5.19.1.5.5.10(8).

(93) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.5.8(6) - Remove duplicate information that is located in IRM 5.19.5.6.4 from the chart.

(94) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6(3) - Update reference to IRM 5.19.5.3.9 for cases in the Investigation functions with an IDTHF Alert before taking any case action.

(95) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6.4.1 - Correct links in reference to Little No Tax Due and Select Code 88.

(96) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6.2.4(3) - Remove in the Chart the reference to Directory Assistance.

(97) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6.3.6 - Add to use the SUMRY balance and charts updated for managerial approval is required above $10,000.

(98) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6.3.7 - Remove duplicate information located in IRM 5.19.1.4.14 and charts updated for managerial approval is required above $10,000.

(99) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6.3.3(3) - Removed in the Chart the reference to Directory Assistance.

(100) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6.3.4(1) - Remove the reference to Directory Assistance.

(101) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6.3.6 - Delete tridoc for Directory Assistance and renumber.

(102) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6.3.6 - Add to use the SUMRY balance and charts updated for managerial approval is required above $10,000.

(103) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6.3.7 - Remove duplicate information located in IRM 5.19.1.4.14 and charts updated for managerial approval is required above $10,000.

(104) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.6.6.1 - Correct link in the If Then Box for Transfer Out of ACS.

(105) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 IRM 5.19.5.9(3) - Update to read, Before initiating any third party contact, ensure that the taxpayer and authorized representative have been notified in writing that such contacts may be made by verifying that TC971 CC611 is on the module or that Letter 3164 was requested at least 17 days prior to third party contact (unless verbal authorization has been obtained and documented).

(106) IPU 13U1734 issued 12-16-2013 - Reissuing IPU 12U1625 Exhibit 5.19.5-3 - Exhibit Updated the ACS Alerts.

(107) IPU 13U1751 issued 12-19-2013 IRM 5.19.5.5.7(7)e Reformatted the paragraph so the exception applies only to "e."

(108) IPU 14U0090 issued 01-10-2014 IRM 5.19.5.5.1(3)a - Editorial corrections

(109) IPU 14U0090 issued 01-10-2014 Exhibit 5.19.5-4 - Deleted obsolete letter LT23.

(110) IPU 14U0090 issued 01-10-2014 Exhibit 5.19.5-4 - Updated the installment agreement user fee from $105 to $120.

(111) IPU 14U0780 issued 04-28-2014 IRM 5.19.5.6.2.1 add Reassign case TOC0 (ACS Call Site). TOM0 (WI ACS Support), TOS0 (SBSE ACS Support) and input history code NC09 for tolerance and deferral.

(112) IPU 14U0780 issued 04-28-2014 IRM 5.19.5.6.2.3, IRM 5.19.5.6.3.2 and IRM 5.19.5.6.4.2 add PEMP (potential employer) - If a potential employer is located, add to the Levy & Release Screen and issue a LP61 from the 3rd Party Screen.

(113) IPU 14U0780 issued 04-28-2014 IRM 5.19.5.6.3.6 and other sections in this IRM remove Decision RD, due to retirement of the tool.

(114) IPU 14U0780 issued 04-28-2014 Exhibit 5.19.5-5 corrected link to IRM 5.19.6.8.

(115) IPU 14U0800 issued 05-01-2014 IRM 5.19.5.6.2.3, IRM 5.19.5.6.3.2 and IRM 5.19.5.6.4.2 Change the wording Levy & Release Screen to Third Party Screen.

Effect on Other Documents

This material supersedes IRM 5.19.5 , dated July 12, 2012.

Audience

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

Effective Date

(08-15-2014)

Cheryl Cordero
Director, Filing and Payment Compliance

5.19.5.1  (08-15-2014)
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.

  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  (08-20-2013)
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  (02-08-2013)
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. The password must be formatted as below:

    • contain eight characters

    • contain at least one alpha character

    • contain at least one upper case alpha character

    • contain at least one numeric character

  3. Passwords are not visible at any time. You will receive error messages if you enter a password incorrectly, and your userid may become revoked. If your userid becomes revoked, notify your manager and/or Site System Analyst. Userids are revoked and/or deleted after a certain number of days of inactivity.

  4. You can also receive an error message “Invalid Sign on Attempt” if you enter an employee number or function incorrectly, the system may lock up. If the workstation becomes inactive, notify your manager.

5.19.5.3  (08-15-2014)
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.

    • Hold (H) - For SB/SE and WI Functions

    • Enforcement (E) - Future Use

    • 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

    • Kilo (K) - SBSE Inventory

    • Miscellaneous (M) - WI Locator Functions

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

    • FERDI (F) See IRM 5.19.18

    • Oscar (O) See IRM 5.19.6.21

  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 International.

  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 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  (08-15-2014)
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 when there is no available phone number and levy source;

    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 5.19.5.5.2 for additional information on handling accounts with a DST alert.

5.19.5.3.3  (08-15-2014)
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. See IRM 5.19.1.1(9)

  3. IRM 5.19.1.1(9) and 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.

  7. DYUP Alert (Daily Updates) - To notify users that daily activity (CADE2 Update) has occurred on an ACS case, the alert blocks certain activities like sending letters, issuing levies, filing liens, and closing cases with NCxx, RDxx, and TFxx actions. If you attempt one of these actions you will receive an error message and need to wait for the weekend update before trying again. 84 ACTION TEMP BLOCKED – DYUP ALERT If the scheduled follow up date has expired. Input OADT,28,DYUP.

5.19.5.3.4  (12-03-2013)
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 FM, 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.

    Note:

    For ACSWeb use the History Code/Selection for CLXX and MCXX

  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  (08-15-2014)
Identity Theft Alert (IDTHF) and ACS Case Processing

  1. An Identity Theft Alert "IDTHF" is placed on ACS accounts where a TC971 with any of the following Action Codes are posted to the Entity:

    • AC 501 - Taxpayer Identified: Identity Theft Affecting Tax Administration

    • AC 504 - Taxpayer Identified: Identity Theft Not Affecting Tax Administration

    • AC 505 - IRS Data Loss Incidents

    • AC 506 - IRS Identified: Identity Theft Affecting Tax Administration

    • AC 522 - Tax-Related Identity Theft, Case Status (Initial Claim/Suspicion and Supporting Documents)

    • AC 523 - Misuse of Dependents SSN

    • AC 524 - Locking SSN's with No Filing Requirements

      Note:

      For accounts with a TC971 ac 524 handle as normal for ACS processing per IRM .IRM 10.5.3.2.14

  2. The presence of the IDTHF does not mean that there is an active identity theft issue. The alert will remain on the account until the 971-5XX is reversed. In many cases, the IDT issue has been resolved.

  3. Identity Theft inventory is handled by the ACS Support sites and is housed in the "O" functions .

  4. When processing ACS inventory cases that contain an IDTHF ALERT and/or AMS comments indicate there is an unresolved IDT Issue, for ACS functions outside "O" functions refer to the following If/Then Chart:

    IF THEN
    There is an no reserved TC971-522 on the account and no subsequent TC971-50X Move the case TOO1 with a 01 follow - up.
    There is an unversed TC 971-522 and a subsequent TC 971-501
    1. Check the secondary date of the 522 and 501 actions codes. If they contain the same tax period, this indicates the IDT issue has been resolved.

    2. If the tax periods are not the same, this indicates that the tax period containing the TC 971-522 has not yet been resolved.

    1. Proceed with normal processing.

    2. Move the case TOO9,01,REVIEW

    AMS comments indicate an active IDT issue e.g., comments state the taxpayer has submitted substantiation documentation and:
    1. There is no TC 971-522 present

    1 Input TC 971 AC522 containing the miscellaneous field PNDCLM and input the tax year of the IDT incident into the secondary date field. Move the case TOO1 with a 01 follow - up.
    There is only a TC971-506 on the account and no subsequent IDT codes Proceed with normal processing. The IDT issue has been resolved.
  5. Cases with an IDTHF Alert do not qualify for systemic levy. Review the account to determine what modules are covered by the IDT issue if it has been resolved or reversed (TC 971 AC522 or TC 971 AC50X) and there is a balance due remaining. See IRM 5.19.4.3.4 for making levy determinations on cases with an IDTHF Alert.

  6. Do not move the case to the O function simply because of the presence of the IDTHF Alert. If there is an un-reversed TC 971-522 and no subsequent TC 971-50X then the case should be moved to the O function because this indicates that case has not yet been resolved. Document AMS history indicating case determination (e.g., , IDT issue resolved 971-501 posted, levy issued or open IDT issue 971-522 moving to O1 inventory, no levy issued). If the case is resolved, follow normal procedures.

5.19.5.3.9  (11-10-2010)
ACS Case Inventory

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

5.19.5.3.9.1  (12-01-2007)
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.

5.19.5.3.9.2  (04-26-2013)
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, MFT or inventory type.

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

    • C0 - Managerial inventory for cases requiring approval

    • C1 - IMF TDA/ Combo Cases

    • C2 - BMF TDA/Combo Cases

    • C3 - IMF TDI

    • C4 - BMF TDI Cases

    • C5 - Locator Research Results ( From the I4 and I5 Functions Only)

    • C6 - Reserved

    • C7 - High Income Non-Filer (HINF)

    • C8 - Payroll Tax (MFT 941/944) cases

    • C9 - Cases with a POA Indicator, no levy source and a phone number.

  4. C1 through C9 are assigned systemically based on the above.

5.19.5.3.9.3  (12-01-2007)
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.

5.19.5.3.9.4  (08-15-2014)
Enforcement Function

  1. This section is for future use.

5.19.5.3.9.5  (12-01-2007)
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.

5.19.5.3.9.6  (05-02-2008)
Locator 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

5.19.5.3.9.7  (08-15-2014)
Wage Inventory - Wage and Investment Only

  1. This section discusses the Wage Investment function

  2. There are ten Wage Units - W0 through W9 for call site use only..

  3. When contacted by taxpayers, follow normal procedures and move the case to the next appropriate function.

  4. W0 - WI ACS cases closed by National HQ using GII.

  5. W1-8 - Reserved for WI testing process

  6. W9 - WI is using function unit W9 to delay letter issuance on new accounts (H5) to help control call volumes. When an incoming call or correspondence is received, no special case processing is required; work the cases as you would any other case. There is no need to leave the case in W9; take the next appropriate action.

5.19.5.3.9.8  (11-05-2013)
Kilro Small Business Self Employed Inventory Only

  1. This section discusses the Kilro function

  2. There are ten Kilro Units - K0 through K9 for Support Site use:

  3. K0 - Managerial inventory for cases requiring approval.

  4. K1 - Reserved

  5. K2 - Reserved

  6. K3 - Inventory - Return Preparer Misconduct See IRM 5.19.6.19.3 .

  7. K4 - Reserved

  8. K5 - Reserved

  9. K6 - Reserved

  10. K7 - Reserved

  11. K8 - Reserved

  12. K9 - Reserved.

5.19.5.3.9.9  (08-15-2014)
Miscellaneous Inventory - Wage and Investment Only

  1. This section discusses the Miscellaneous functions

  2. There are ten Miscellaneous Units - M0 through M9 for WI Support for use:

  3. M0 - Managerial inventory for cases requiring approval.

  4. M1- Manual Accurint Locator Research - W&I ACS Support houses cases that have been processed through Locator GII application. See IRM 5.19.6.20.1

  5. M2 - Reserved

  6. M3 - Return Misconduct See IRM 5.19.5.6.20.3.

  7. M4 - Appeals and Insolvency/Technical Services Issues See IRM 5.19.6.20.4

  8. M5 through M9 - Reserved

5.19.5.3.9.10  (11-05-2013)
Oscar Inventory - SBSE and WI Identity Theft Inventory

  1. This section discusses the Oscar function. See IRM 5.19.6.21

  2. There are ten Oscar Units - O0 through O9 for the Support Sites.

    • O0 - Managerial inventory for cases requiring approval.

    • O1 - Identity Theft Pending Claims

    • O2 - ACSS IDT Correspondence

    • O3 - Fast-Track IDT Cases

    • O4 - ASFR/SFR IDT Referrals

    • O5 - AUR IDT Referrals

    • O6 - Other Functional IDT Referrals

    • O7 - Exam IDT Referrals

    • O8 - Referrals to CPAT/DITA

    • O9 - Back-End IDT Case Processing

5.19.5.3.9.11  (05-02-2008)
Business Inventory - Small Business Self Employed Only (Headquarters Use)

  1. This section discusses the Business function.

5.19.5.3.9.12  (05-02-2008)
Program Inventory - Small Business Self Employed Only (Headquarters Use)

  1. This section discusses the Program function.

5.19.5.3.9.13  (12-03-2013)
Hold Small Business Self Employed and Wage Investment Inventory

  1. This section discusses the Hold function

  2. There are ten Hold Units - H0 through H9:

    • H0 - Reserved

    • H1 - Headquarters' Accounts - No action should be taken on these accounts.

    • H2 - Reserved

    • H3 - Reserved

    • H4 - Reserved

    • H5 - Letter Leveling: During ACS Weekly Batch processing cases requiring a LT11 or LT16 will be placed into to the H5 inventory. Then during the week based on a percentage determined by HQ, each day during the week these letters will be issued.

      Note:

      Employees may see the following history codes: TOH5,,LT11 or LT16 and then during the week you will see the letter issued and the case moved to the appropriate function/unit. By Saturday all accounts will be moved out so that the new receipts can be moved into the inventory.

    • H6 - New Receipts with an ASMT Alert

    • H7 - The H7 function house accounts moved from R5 and I6 functions where a systemic levy was blocked when the Identity theft indicator is set. When blocking an account from systemic levy, the account will be reassigned to H7.

    • H8 - The H function house accounts moved from R7 function where a systemic lien was blocked when the Identity theft indicator is set. When blocking an account from systemic lien, the account will be reassigned to H8.

    • H9 - IRSN accounts

5.19.5.3.9.14  (08-20-2013)
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 - Headquarter's Use Only

    • V9 - Headquarters' Use Only

5.19.5.3.10  (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.

5.19.5.3.11  (08-15-2014)
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 indicating 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.

  7. 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 questions, offer Over-the-Phone Interpreter Service (OPI). Follow the guidelines in IRM 5.19.1.2.3(6).

  8. 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.

  9. If you must place the taxpayer on hold while researching an inquiry, provide the reason for placing the taxpayer on hold, ask for permission and wait for a response. Advise the taxpayer of the promised wait time and return to the taxpayer within that time frame.

    Note:

    When placing the taxpayer on hold, use the hold feature, not the mute feature. Do not unplug from the teleset.

  10. 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.

  11. If a caller requests to speak to a manager, follow procedures in IRM 5.19.1.2.1.(1)

    Note:

    While you should exhibit patience with customers, you are not expected to be subjected to abusive language. If the customer is being verbally abusive, explain that you are willing to help and request that the caller remain calm in order to resolve the issue. If the customer continues with the abusive language, explain that if the caller does not discontinue the abusive language, the call will be terminated. If the caller continues the abusive langue, terminate the call and inform your manager.

  12. When a taxpayer is calling ACS as a result of a message left by the Predictive Dialer System, the application name will show on the teleset identifying the type of call. ACS CR’s should use the case reference number (CRN) to access the case. To ease any concerns that the taxpayer may have, you may also 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 as outlined in IRM 5.19.5.3.11. Afterward, continue with normal disclosure procedures.

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

  14. 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.
  15. 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 emails. 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 5.19.5-9

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  (02-08-2013)
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 CN 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 TOCN,,TC2POA.

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

  1. 1. Below is the message to be used for outcalls when using the Predictive Dialer's Automated Messaging Feature, when an answering machine is reached, on any new receipt account, any account within 50 cycles of the established cycle or when their is 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 you respond to this message by calling 1-877-XXX-XXXX by the end of the day. Our Hours of Operation are 8 a.m. to 8 p.m. Monday through Friday. Please provide the following case reference number when returning this call. Thank you. "

  2. Below is the message to be used for outcalls when using the Predictive Dialer’s Automated Messaging Feature, when an answering machine is reached and the establishment cycle on the case is over 50 cycles and/or the phone number cannot be reasonably identified as belonging to the taxpayer:

    • "This is a call from an automated Service. It is important respond to this message by calling 1–877–XXX–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 you respond to this message by calling 1–800–829–XXXX by the 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 you respond to this message by calling 1–800–829–XXXX by the 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 ACSWeb.
    • 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  (08-15-2014)
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. If the IMF taxpayer is a partner or sole proprietor and has existing BMF liabilities, input of TC130 per 5.19.10.3.3 if one is not already present to ensure that credits are not refunded to the taxpayer. 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 TOCN.

5.19.5.5  (09-27-2012)
Procedures for Research Function

  1. This section provides procedures for the Research function.

  2. Refer to IRM 5.19.5.3.8 for cases in the Research functions with an IDTHF Alert before taking any case action.

5.19.5.5.1  (08-15-2014)
R1 - Suspense Cases

  1. 1. Use the R1 function to maintain cases requiring additional research which cannot be resolved immediately.

    Note:

    Do not send accounts to R1 based on the taxpayer making a promise or commitment, such as, a return, correspondence etc.

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

    • Internal research was completed/pending and

    • The taxpayer's issue was resolved.

  3. Use the appropriate guidelines to process cases maintained in the R1 function as follows:

    • Disaster Cases (DST) IRM 5.19.5.5.1.1

    • Offer in Compromise Cases (OIC)IRM 5.19.5.5.1.2

    • Reconsiderations, Claims, Pending Adjustments or Credits with a posted TC 470 IRM 5.19.5.5.1.3

    • Pending Adjustments, Offsets or Credits without a TC 470 posted IRM 5.19.5.5.1.4

    • Accounts with Open control bases on TXMODA IRM 5.19.5.5.1.5

    • CAWR cases IRM 5.19.5.5.1.6

    • Certain 6020b cases IRM 5.19.5.5.1.7

    • ESTAB, Records of Account or Similar Document requests IRM 5.19.5.5.1.8

    • Cases with open Exam TC420 (-L Freeze) IRM 5.19.5.5.1.8

  4. Update ACS comments or AMS histories with enough information so the next employee assigned the case can take the appropriate action.

    • Case Type

    • Actions Taken

    • Next action needed, if applicable

5.19.5.5.1.1  (08-15-2014)
R1- Disaster

  1. Depending on the severity and scope of a disaster, Headquarters Program Analysts may post Alerts on SERP outlining the appropriate guidelines to use when the IRS extends tax relief to taxpayers affected by a disaster.

  2. A -O freeze may be systemically set on taxpayer’s accounts in the covered disaster area. The freeze causes the suppression of some Master File and most IDRS notices, and prevents new accounts from moving to ACS.

  3. Cases already on ACS receive a disaster (DST) indicator (based on the –O freeze from IDRS). This freeze prevents ACS from sending out systemic letters, liens, or levies (except LP68 levy release).

  4. ACS weekly processing extends the follow-up date to either the disaster end date or ten days after the system date (whichever is later). This prevents the accounts from appearing in the “Next Case inventory.”

  5. ACS established a program that places disaster status on accounts based on the disaster zip code list prior to receiving official notification from IDRS. This helps to prevent unwanted case actions when a –O freeze is established.

  6. If the Disaster Relief Memorandum provides for individual assistance, Grant filing and payment relief to taxpayers located outside of the federally declared disaster memorandum, which self-identify as an affected taxpayer.

  7. For ACS Contacts on Disaster accounts follow IRM 5.19.1.4.8 Disaster/Emergency Relief.

  8. ACS Case Processing:

    1. Defer all enforcement activity and other case actions on taxpayers, who self-identify as impacted by the disaster, until the expiration of the declared disaster period as outlined in the Disaster Relief Memorandum.

    2. Suspend enforcement activity and other case actions for the length of the -O freeze period when the IRS decides to implement a systemic freeze (-O freeze, DST Alert)

    3. Reinstate installment agreements, without charging a user fee, when contacted by taxpayers who defaulted due to the disaster. Update next payment due cycle to the date the taxpayer promises to start making payments.

    4. Follow normal procedures for taxpayers who are unable to pay if the taxpayer says they cannot keep their agreement. Add a complete history to DI/AMS, (Desktop Integration/ Accounts Management Service), on why the user fee was waived.

    5. Resume Collection Activity at the expiration of the suspension of enforcement period (accounts with expired disaster end dates). Establish “soft contact” start-up procedures in the impacted disaster area by issuing an LT16 notice with 25 day follow up and then move to the next appropriate function as shown in the table below:

    IF AND THEN
    TDA /Combo
    • Available Levy Source

    • Reassign case to I8

    • Issue LT16

    TDA /Combo
    • No available levy source

    • Available phone number

    • Reassign case to CN

    • Issue LT16

    TDA /Combo
    • No available levy source or phone number

    • Reassign case to I2

    • Issue LT16

    TDI
    • Available phone number

    • Reassign case to CN

    • Issue LT16

    TDI
    • No available phone number

    • Reassign case to I2

    • Issue LT16

    Note:

    HQ may systemically issue the LT16 soft notices and move cases to the next appropriate function, to satisfy notice requirements when a disaster covers a significant geographical area and affects a large number of taxpayers (requiring the establishment of a –O freeze), Telephone contact is not required prior to resuming case actions.

    Note:

    If applicable, grant additional time to file based on the taxpayer’s unique situation.

5.19.5.5.1.2  (08-15-2014)
Processing OIC Cases

  1. Accounts containing a posted TC480 with a –Y freeze are considered open OIC cases. Process open OIC cases using the If/Then chart below:

    IF THEN
    All Modules are in Status 71 Input History Code OADT,60,PNOIC

    Note:

    Allows time for case to fall out of ACS Inventory
    One or more of the Modules are in Status 22 Follow guidelines in IRM 5.19.1.7.2 (10) to prepare and forward Form 4442, Inquiry Referral to the appropriate COIC site.
  2. Accounts containing a TC 480 without a –Y freeze are considered closed OIC cases. Review modules for one of the following transactions posted after the TC480 to identify the type of OIC closure

    • TC 481-Offer Rejected

    • TC482-Offer Returned/Withdrawn

    • TC483-TC480 posted in error

    • TC781-Defaulted Offer (TC780/TC781)

    • TC788-Fully satisfied offer (TC780/TC788)

  3. Process closed OIC cases using the IF/AND/THEN chart below:

    IF AND THEN
    TC 481, TC482, TC483 or TC 781 is posted after the TC480 All modules are in Status 22 Resume enforcement action as appropriate, which could include manual issuance of levies or LT11 but maintain case R1 inventory.

    Note:

    TC480 indictor does not allow for systemic levy processing, manual issuance is required.
    TC 481 or TC 482 is posted after the TC 480 All modules are not in Status 22
    1. Prepare a Form 4442 Inquiry Referral. Provide the taxpayer's name, phone number, Social Security Number and document the periods that require ST22 input. Fax to the appropriate COIC site.

    2. Input history code OADT,60,PNOIC to allow for status 22 post

    3. When all mods are in ST22, resume enforcement action as appropriate, which could include manual issuance of levies or LT11, but maintain case in R1 inventory?

      Note:

      TC480 indicator does not allow for systemic levy processing, manual issuance is required.

    TC 483 is posted after the TC 480 New TC 480 is pending on the account Input history code OADT,60,PNDOIC

    Note:

    Allows time for TC 480 and – Y freeze to post. Case should fall off of ACS Inventory.
    TC 781 is posted after the TC 480 (and TC 780) All modules are not in Status 22
    1. Input history code OADT,60,OIC

      Note:

      Allows time for module balances to zero out and close to status 12. Case should fall off of ACS Inventory.

    2. If after 60 days the account is not closed, contact MOIC using the Offer in Compromise (OIC) Campus Compliance Locations for the Monitoring of Accepted Offers

    3. Request MOIC input the appropriate transactions to expedite case closure.

    4. Input history code OADT, 60, OIC to allow time for case closure.

5.19.5.5.1.3  (08-15-2014)
Processing Reconsiderations, Claims, Pending Adjustments or Credits with a Posted TC 470

  1. Open reconsiderations, claims, pending adjustments or credit cases may contain a posted TC 470 and –W freeze. Various closing codes (CC) are used with a TC470 to classify the type of case such as: CC 90 for pending adjustments or no closing code for pending claims as shown in Doc 6209, TC 470 Closing Codes chart.

    Note:

    There is no systemic reversal for a TC 470 with various closing codes when input on accounts in status 22, 24 or 26 however, If a TC470 was input when the case was in a different status then the TC 470 may expire systemically after a certain number of cycles. See Doc 6209, TC 470 Closing Codes chart. (Example: If a TC 470 cc 90 was input when a case was in status 21 then the TC 470 cc 90 expires after 26 cycles).

  2. Take the following actions on open cases:

    1. Set an initial follow up for 120 days for case resolution

    2. Update case an additional 60 days if there is no indication the case is completed (reversal input or adjustment completed)

  3. Closed reconsideration, claims, pending adjustment or credit cases are those accounts containing a TC 470 without a W- freeze. Review modules for one of the following to identify the type of closure

    • Posted TC 472 No CC

    • Posted TC 29X or TC 30X**

    • Credit or zero balance and module is in Status 12

    • TC 470 originally input on cases in statuses other than 22, 24 or 26 and it expired systemically.

  4. Use the If/And/Then chart below to take actions on closed cases (TC470 no W- Freeze):

    IF AND THEN
    TC 472 no CC or TC 29X or TC30X is posted to account All mods are in zero balance (status 12) Update case for an additional 30 days to allow it to fall off ACS Inventory
    TC472 no CC or TC29X or TC 30X Is posted to account TC472 no CC or TC29X or TC 30X Is posted to account Balance due remains on some or all of modules Continue compliance processing by taking the next appropriate action.
    Credit or zero module balance (Status 12)   Update case for an additional 30 days to allow it to fall off ACS Inventory

    Note:

    Actions must be taken to resolve any credits

    TC 470 input on a case when in a status other than 22, 24 or 26. TC 470 expired systemically based on Doc 6209
    1. Identify type of case by TC 470 CC using Doc 6209. (Reconsideration, claim etc.)

    2. Identify actions taken and determine if case is resolved

    3. If necessary, contact appropriate area using Form 4442 to request update whether case is still open and request new TC 470 be input.

    4. If case is still open, input OADT, 60, TC 470

    5. If case is closed then continue Compliance processing by taking the next appropriate action.

  5. Research open TC470 with W- freeze cases, with dates older than one year, to identify if actions are required to resolve the case. Use the IF/THEN chart below to take the appropriate actions:

    IF THEN
    Actions are needed to resolve case
    1. Prepare Form 4442, Inquiry Referral and forward to the appropriate area for resolution.

    2. Update case for an additional 30 days

    No actions needed to resolve case.
    1. Reverse TC470

    2. Continue with compliance processing

  6. Use the IF/THEN chart below to continue compliance processing for cases with TC 470 over a year old without an open control base or cases with TC 470 and no W- Freeze:

    IF AND THEN
    Balance due of all accounts is below tolerance. N/A Reassign case TOC0 immediately followed by action history NC09 on ACSWeb.

    Note:

    Use NC19 for LLC-SMO IRM 5.19.5.6.3.8
    Requested action was not taken Taxpayer's issue was not resolved. Attempt to resolve taxpayer's issue (i.e., locate payment/credit, input adjustment, etc.)
    Balance due remains on account after adjustment,
    • LT11 was not issued

    • Levy sources are available.

    Issue the LT11 per IRM 5.19.4.3.1
    Balance due remains on the account after adjustment
    • LT11 was issued

    • Levy sources are available.

    Issue the levy as appropriate. Refer to IRM 5.19.4.3.4
    Balance due of all accounts are below deferral Levy sources are exhausted. Reassign case TOC0 immediately followed by action history NC09 on ACSWeb.

    Note:

    Use NC19 for LLC-SMO IRM 5.19.5.6.3.7
    Balance due remains on account after adjustment,
    • Levy sources are exhausted

    • New telephone number is available.

    Enter history code TOCN,,OC2TP.
    Balance due remains on the account after adjustment
    • No new telephone numbers

    • Levy sources are not available or have been exhausted

    Enter the following history code as applicable:
    • TOI2 for telephone number research

    • TOI4 for locator services research.

    TDA is resolved and only TDI modules remains N/A Enter History Code TOI5

5.19.5.5.1.4  (08-15-2014)
Processing Payment Tracers, Credit Transfers, and Pending Adjustment or Offsets Without a TC 470 Posted

  1. Use the IF/Then chart below to process Payment Tracers, Credit Transfers, and Pending Adjustment or Offsets without a TC 470 posted (The maximum follow up time is 10 days to input the necessary action)

    IF THEN
    Action will close case (Status 12) Input OADT, for 25 days for the action to post
    Action will not close case Reassign case to the correct inventory Example:TOI8,25,LT11

5.19.5.5.1.5  (08-15-2014)
Processing CAWR Assessment Cases

  1. A CAWR assessment case is identified by a “CAWR” alert posted to ACS/ACSWeb. The alert remains on the database even after the CAWR issue is resolved.

  2. To identify if the CAWR case is completed, review IDRS to identify whether a TC290 for .00 or TC 291 is posted to the affected modules.

  3. After review is completed, use the IF/Then chart below to take the appropriate actions:

    IF THEN
    TC 290 .00 or TC 291 is posted to affected modules Take the next appropriate action to resume compliance monitoring
    TC 290 .00 or TC 291 is not posted to affected modules Input OADT, for 90 days for actions to post

5.19.5.5.1.6  (08-15-2014)
Processing cases with Open Control Bases on TXMODA

  1. 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.

  2. ALWAYS contact employee with an open control base prior to taking any action on a case, except in the following instances:

    • Open control is to one of the AUR system control numbers, XX88002501, xx88002000, XX88005601

    • HISTORY item but NO OPEN control.

    • Control in "B" or "M" monitoring status.

    • Control nullified unpostable with category code NLUN

    • Control is to a clerical unit (frequently distinguished by zeros in the last five digits of the employee number)

      Note:

      Continue processing these cases

  3. Use IUUD: IDRS UNIT & USR DATABASE to identify the controlling employee and route FORM 4442 to the employee for case update.

    Note:

    Do not initiate F4442 if the processing time for the issue/request has not expired.

  4. Update AMS comments with actions taken on open control base as follows:

    1. Enter history code OADT,30, with the literal addressing area the F4442 was sent: EXAMS, ASFR, COIC or CAWR. I.e. OADT,30, EXAMS.

    2. 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.

5.19.5.5.1.7  (08-15-2014)
Processing Certain 6020(b) Cases

  1. Take the following actions for 6020(b) cases, with an assessment, and the taxpayer responded they were not liable without providing a signed copy of the return. See IRM 5.19.2.5.5.5.3 (11) Exception, BMF Substitute for Return A6020(b) Program Referrals (Forms 940, 941, 943 or 944)

    1. Set initial follow up for 60 days.

    2. Update case for another 30 days if no indication adjustment was input.

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. Important FERDI cases must be moved to F1.

    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.


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