5.19.6  ACS Support (Cont. 1)

5.19.6.16 
Systemic Upload of ACS Transactions

5.19.6.16.1  (10-15-2010)
Processing the SC Error List (ACRW 1501) and the SC Diagnostic List (ACRW 8001)

  1. IDRS Control Group lines out some of the accounts on the service center error list. The remaining Z2 (TDA) and Z3 (TDI) records will be processed by ACSS.

  2. Process the Z2 and Z3 records per (3) through (8) below.

  3. Research IDRS for the MFT, tax period, balance due, DOAO, TSIGN, and IDRS status.

  4. Enter History Code TFQU if one of the following:

    1. IDRS shows more modules with ACS indicators than are present on ACS.

    2. ACS has more modules than IDRS has ACS indicators and the error record has no ACS indicator.

  5. Process accounts from which IDRS shows the same number of modules with ACS indicators as are present on ACS as follows:

    1. Enter the changed data shown on IDRS into the ACS comments field.

    2. Enter OADT,07 to allow the weekend update to correct ACS.

  6. Forward ACS accounts for which IDRS shows no modules with ACS indicators to the manager for removal. Input ACS History Code ZAP1.

  7. Process ACS accounts for which IDRS shows no data available as follows:

    1. Use CFOL CC IMFOL/BMFOL to request the account from the MF.

    2. If the account has satisfying transaction codes posted (full paid, CNC etc.) ask the manager to remove the case from ACS.

    3. Input ACS History Code ZAP1.

  8. Process accounts which do not have a satisfying transaction posted as follows:

    1. Input CC MFREQ to establish the account on IDRS.

    2. Notify the IDRS control group of the problem.

  9. Z4 records can be ignored as they do not affect the creation of levy sources to the database. Contact your HQ analyst when there are high volumes of Z4 records on the ACRW1501 report.

  10. Note the action taken on the listing and retain for six months.

5.19.6.16.2  (10-15-2010)
IDRS/ACS Balance List 7301

  1. One list is printed for the purpose of resolving mismatched between IDRS and ACS. It is: ACRB7301, Missing ACS Account Report (modules on IDRS but not on ACS).

  2. The list must be run and processed weekly.

    Note:

    Working these mismatch lists at frequent intervals helps prevent inappropriate actions when ACS has not received proper updates from IDRS. It may help identify other system problems.

  3. The reason for the discrepancy between ACS and IDRS is identified on the list. The balancing looks at TIN, name control, AOTO, branch group, employee code, MFT, Tax period and TDA/TDI indicator.

  4. Research each TIN on ACS and IDRS that appears on the report.

    1. If the case meets tolerance criteria, input a TC530 CC09.

    2. If there is no account on ACS, enter ASIGN(I)(B) 7000 on IDRS to reassign the case to the queue, or if one of the exceptions in Exhibit 5.19.5-9 is present, have a manager enter the direct field assignment on IDRS.

    3. If the account is on ACS, compare the open modules. If there is any module open on IDRS with and ACS indicator that is not open on ACS, enter TFQU, or forward the case to a manager to enter TFRO if the case meets one of the exceptions in Exhibit 5.19.5-9.

    4. If there is no mismatch, take no action.

5.19.6.16.3  (07-08-2008)
ACS Transactions IDS Upload Error Report - ACRD 5301

  1. Error report ACRD 5301 is a daily report that identifies entity and modular conditions that mismatch with the records on IDRS or the transaction code/closing code is invalid. The errors can be from IDS as well as weekly systemic removal of aged cases. The following error codes require 100% review. Other error codes can be ignored as they do not effect the creation or posting of the transaction.

  2. Error Code 6 - Invalid Name Control - name control on ACS does not match name control on IDRS.

    • Research IDRS to determine if module(s) are still on IDRS. If so, enter closing transaction(s) directly to IDRS.

    • Request manager to ZAP account from ACS.

  3. Error Code 8 - Update Invalid - Memo Account/Module - Account re-sequenced to a new TIN.

    • Research IDRS for the new TIN

    • If account is on ACS under new TIN, enter the transaction and closing code directly to IDRS.

    • ZAP the account under the old TIN.

  4. Error Code 7 - Account/Module not on IDRS 0- ACS did not receive earlier closing record(s) from IDRS. ZAP account from ACS.

  5. Error Code 30 - Invalid Closing Code - the requested closing code is not valid with requested transaction code.

    • If the closing code is 39 (systemic removal of aged cases) enter a new action code on ACS for transfer to queue (TFQU).

    • For all other transaction codes review AMS narratives and or action history fields to see if the correct transaction code and closing code was entered when the action history was requested. Reenter the closing transaction directly to IDRS using CC: REQ77; the account should drop from ACS after the transaction has posted.

5.19.6.16.4  (10-15-2010)
Excess Levy Source List

  1. The Excess Levy Source List is generated for ACS accounts that have all 15 levy source fields full and additional levy sources are passed from IDRS.

  2. The list downloads onto Control D weekly. The remarks section displays ACRW7007 and the job name is ACJWA720.

  3. Review the lists and, if it provides potentially more productive levy source(s), delete and existing low potential source(s) and add the new source(s). See IRM 5.19.4.3.5 for information about levy priorities and display order.

  4. If the list contains more levy sources than space permits, document the additional source(s) in AMS narrative.

  5. Do not add levy sources to ACS that we are prohibited from issuing. See IRM 5.19.4.3.7.

  6. See IRM 5.19.6.16.4.1 for procedures on adding levy sources to ACS.

5.19.6.16.4.1  (01-31-2012)
Adding Levy Sources to ACS

  1. When adding levy sources to ACS based on the Excess Levy Sources Listings, the following procedures must be followed to ensure that the type of levy source income is properly identified.

  2. The following fields must be entered when adding levy sources to ACS:

    1. The type of income. See (3) below to determine the type of income to enter.

    2. Who the income is for: Primary, Secondary or Joint.

    3. If the income is for secondary taxpayer, the secondary SSN must be entered.

    4. Levy source EIN if present on listing.

    5. Enter: "INFO" if "INFO-ONLY-IND" value is a "1" , otherwise leave field blank.

    6. 1st name line.

    7. 2nd name line, if present on listing.

    8. Street address.

    9. City, State and Zip.

  3. Use the following table to determine the type of income to enter based on the values contained in the SRCE TYPE code and the DOC TYPE CD.

    Enter TYPE of income as: When "SRCE TYPE CODE" is: or "DOC TYPE CD" is:
    Wages 006  
    00W  
    Interest 000 A
      6
    002  
    Other   X
    NONEMP 021  
    1099R 128  
    R  
    Fishing 023  
    Rent and Royalty 024/025  
    IRA,

    Note:

    Must be input as "INFO"

    088  
    Currency Transaction (CTR) 066/087  
    1041 Passive Income 144  
    1041 Business Income 050  
    Medical Payments 022  
    1099K 300  

5.19.6.17  (10-15-2010)
Undeliverable Mail

  1. Undelivered (UD) mail is any letter, notice or other correspondence that was sent to a taxpayer or third party and subsequently returned to us with an indication that the address to which the mail was sent is no longer valid.

  2. UD mail processing is generally done at the clerical level.

  3. UD mail that contains a USPS Yellow label must be processed using procedures in IRM 5.19.16.1.2(2).

  4. The returned mail must be processed through one or more of the following systems.

    1. ADR (Address Research System for letters with a 12-digit bar code). The ADR system initiates automated research for new addresses. ACS notes are input by the Inventory Delivery System (IDS).

    2. Certified, Return Receipt Mail delivery status updates IDRS with the appropriate TC 971 code (AC 066; 067; 068; 469) via a system implemented July 2007 by CPS.

    3. AMS narratives are input for non-scanned UD mail.

5.19.6.17.1  (10-15-2010)
Non-Scanned UD Mail (ACS Input)

  1. Manually process ACS Undelivered mail that cannot be processed through the ADR system.

  2. Put all returned mail indicating deceased in the R4 inventory for ACS processing.

  3. When the UD mail is a Notice of Levy or LP letter to the levy source, refer to IRM 5.19.6.17.2.

  4. For all other UD mail, process as follows:

    If Then
    UD mail is a Form 8519 (taxpayer's copy of Levy) Input pertinent information to AMS comments. Maintain the follow-up date. (OAUD,XX,8519UDA here UDA=1st 3 characters of the UD address).
    UD mail is an "LP" letter, other than those to the levy source. Input pertinent information to comments. Change the follow-up date to the following day (OAUD,01,LP##UDA)
    All other non-scanned mail to the taxpayer. Input pertinent information to comments. Change the follow-up date to the following day, (OAUD,01,LT##UDA or OAUD,01,####UDA when the letter # has more than 2 characters).

  5. If all necessary information is in AMS history, comments are not required. Any useful information including:

    1. Potential new addresses.

    2. Potential new phone numbers.

    3. The levy source is out of business.

  6. UD mail entered on the ACS system is generally worked under OFP code 790-64901.

  7. ALP CP9X UD mail, if account is on ACS process under the last If/Then chart above. If the case is not on ACS, destroy the UD correspondence after the case has been subjected to Quality Review.

5.19.6.17.2  (10-15-2010)
Undeliverable Notices of Levy, Levy Releases and LP letters to levy sources

  1. Forward all undeliverable Notices of Levy and LP letters to levy sources to the site NLS Coordinator.

  2. On ACSWeb input "OADT,05,UDLVnn" or "OADT,05,UDLP" .

  3. For undeliverable levy releases, LP68 and/or 668D, IRM 5.19.6.17.3.

  4. Tax examiners do not take a point of count for this clerical function.

5.19.6.17.3  (12-02-2008)
Undeliverable Levy Releases

  1. There may be an occasion when a levy release is undeliverable. All undeliverable levy releases, LP68’s and/or Form 668D’s require immediate account research to prevent potential harm to the taxpayer and/or over collection on a full paid account.

  2. Forward undeliverable Levy Releases, Form 668D prepared by the field, to the RO using the return address information on the levy release.

  3. All undeliverable levy releases must be worked within 24 hours of receipt in ACS Support.

  4. A review of the account is needed to determine whether:

    • Payments are still being received.

    • If partial levy release, do the payments posting on account after the partial release was issued reflect the partial release?

    • subsequent contact was made by the taxpayer for fax levy release

  5. Follow the instructions in the table below to determine if a new levy release must be sent.

    Note:

    If the prior levy release was a partial release but levy payments continue to arrive, a new partial release may be required.

    If account review reveals Then
    • Payments continue to be received

    • No subsequent contact with taxpayer and

    • No indication that a subsequent release of levy was faxed or mailed within the last four weeks.

    Research the NLS database for levy source fax or phone number.
    • If a fax number is found, fax (partial, if applicable) levy release immediately.

    • If a fax number is not found but a phone number is, call the levy source to secure a fax number and fax (partial, if applicable) the release immediately.

    • If neither a fax nor a phone number is found, call the taxpayer to secure a fax number for the levy source.

    • If taxpayer provides the fax number, fax (partial, if applicable) the levy release immediately.

    • If the taxpayer needs to call back to provide a fax number, update the AMS history to indicate which levy source requires a fax levy release and that the taxpayer will call back with the fax number.

    • If the taxpayer is not available by phone, mail the levy release, (partial, if applicable) to the taxpayer and document AMS history that levy release was mailed to taxpayer.

    • Proceed to IRM 5.19.6.17.3(6).

    • Payments continue to be received

    • Levy release was issued within the past 4 weeks to a different address for the levy source or was faxed to levy source.

    • Update AMS history to reflect levy release dated mm-dd-yyyy was received undeliverable. (mm-dd-yyyy = actual date of issuance of levy release.)

    • Proceed to IRM 5.19.6.17.3(6).

    • No additional payments have been received

    • Update AMS history to reflect that the levy release dated mm-dd-yyyy was returned.

    • Proceed to IRM 5.19.6.17.3(6).

  6. After ensuring the levy has been released, employees need to take the following steps to perfect the levy source address for the ud mail.

    Step Check: If Then:
    #1 Address of UD levy release with address on ACS Levy source is no longer on ACS Forward the UD Levy release to NLS Coordinator for research on the NLSD.
    #1 Addresses are different Destroy the UD levy release.
    Addresses are the same Proceed to step 2.
    #2 NLS Match indicator NLS = Y Forward the UD Levy release to NLS Coordinator for research on the NLSD.
    NLS = N Destroy the UD levy release.

5.19.6.17.4  (12-02-2008)
Undeliverable Levy Procedures for All ACS Support Employees

  1. Alpha sort all undeliverable levies.

    • Contact HQ Levy Analyst when 25 or more undelivered levies exist for one source, if not previously elevated or addressed.

    • Research all undelivered levies for big known employers

      Example:

      Federal Agencies, UPS, KFC, Wal-Mart Etc.

  2. Access account on ACS.

    • When the account is on archive only, no further action is necessary on UD levy.

    • Prior to re-issuing any levy, review ACS Comments, AMS history, account alerts, and history codes for anything that may affect the levy decision.

    • If levy will not be issued because of pending case actions, update the levy source address on ACSWeb and remove the date in the ISSUED box on ACSWeb detail levy screen.

    • When ACS research shows that the levy source was previously deleted, do not re-add the levy source for re-issuance.

    • When the account is still on ACS take the following actions:

    Step Check: If Then:
    #1 Address UD levy with address on ACS Addresses are different Forward to NLS Coordinator for research on NLSD.
    Addresses are the same Proceed to step 2.
    #2 NLS Match indicator NLS = Y Forward UD Levy to NLS Coordinator for research on NLS.
    NLS = N Proceed to step 3.
    #3 PRD Earned (See IRM 5.19.4.3.5(12) for more information)) Current year and NLS = N
    • Research for better address for levy source and if found reissue levy.

    • If new address not found delete levy source.

    • Update AMS comments.

    Current year and NLS = Y
    • Reissue levy.

    • Update AMS comments.

    Not current year. This means the PRD Earned field is more than 2 years prior to current year. Proceed to step 4.
    #4 Check CCIRPTR for current year IRP information. Is UD levy listed as a source of income for the current year? Yes
    • Research for better address. If found, reissue levy

    • Input comments to indicate reissuing levy to new address.

        No
    • Delete the levy source from ACSWeb.

    • Update AMS comments: UD levy, no new address found.

    • Depending on what caused multiple undelivered levies, i.e.: 25 or more, corrective actions may vary. HQ will assist in corrective actions required.

    • Do not re-add levy sources if they have been deleted.

    Example:

    Multiple undelivered levies was caused by incorrect entry on NLS, sources on ACS all have NLS match ind = Y. NLS entry is subsequently updated, undelivered levies should be reissued.

5.19.6.17.4.1  (10-05-2012)
Procedures for Validating and Updating Levy Source Information

  1. This section provides procedures for validating levy source address information .and adding or editing information on the National Levy Source Database (NLSD). Updates can be the result of undelivered (UD) levies, levy releases, Form 4442 referrals and LP letters issued to levy sources.

  2. Prior to adding new information to NLS, the NLS Coordinator will:

    1. Attempt to contact the levy source to secure an address for levy processing and the levy source EIN. If the levy source is a bank attempt to secure the bank routing number also.

    2. Research IDRS to locate a new address for levy source and to verify the EIN for the levy source.

  3. When phone contact is unsuccessful and a new address is provided by the U.S. Postal Service (USPS), accept that address as a valid address and input to NLS database.

  4. If an address is not provided by USPS, research for a valid new address and locate an EIN for the levy source. Once an address/EIN is located edit or input the EIN, name line and address in the NLS database.

  5. In the NOTES box on NLS, input the date, site and initials of the person who updated the levy source on NLS.

    Note:

    Do not place notes in any other field on the NLS database other than the NOTES box.

  6. Sub Key Programming:

    • #00 is used to ensure that text clarifying how or where to apply a levy shows at the top of the listing, just under the principal name line, in the new National Levy Source Look-UP (NLS-Lookup). Use #01 the #02 up ro #99 to show clarifying text. The #00 must be three spaces with a space before the beginning of the text as in #01 States of MD, OH, SD etc. The #01 will not show up on the National Levy Source Look-up.

      Example:

      Bank of America sends levies to three different places dependent upon in which state the taxpayer resides. Each of the three sites has #00 text to indicate which states belong to that particular Bank of America address.

    • "-" is used in front of an entry in the sub key area. This entry will ensure that the item does NOT appear in the National Levy Source Look-up (NLS-Lookup).

  7. Update the levy source on ACS and re-issue the levy.

  8. If a new address or EIN cannot be located for the UD levy, forward the levy to HQ Analyst.

  9. Report time and volumes using OFP 810-64304.

5.19.6.17.5  (01-31-2012)
Undeliverable Liens

  1. Employees receiving notices returned as undelivered must research the notice within fourteen (14) calendar days from the date received in ACSS to determine if a more current address is available for re-issuance of the notice.

  2. Research IDRS

    • Due to redaction of the TIN on the lien notice, use IDRS or ALS to locate the correct taxpayer TIN.

    • After locating the taxpayer's TIN, verify the address on IDRS.

    • If the address on IDRS is different than the address on the CDP notice, compare the cycle of the address on IDRS with the cycle date the NFTL was prepared.

    • Consider the CDP notice correct if the address on IDRS was the last known address of the taxpayer at the time the NFTL was prepared .

  3. If it is determined the notice was not sent to the last known address as defined above, the employee must issue a new notice to the correct address using NOTADD. Refer to Document 7329, ALS User Guide for directions on NOTADD.

    Note:

    If a different address is found on IDRS but was effective after the NFTL was prepared, do not issue a new notice.

  4. If the account is still open on ACS, input one of the following ACS action histories upon completion of research

    • "OADT,nn,UD3172-R" when notice is reissued.

    • "OADT,nn,UD3172" when notice is not reissued.

    ""

    Note:

    nn = "00" if the case follow-up date is expired or the number of days until the current follow-up date if not expired.

    Note:

    If the case is in "F" function and the follow-up date is beyond your ability to input, use"OADT,01,UD3172" and let the system re-analyze the account.

  5. If the account is no longer on ACS, document AMS histories that UD Lien mail was received, the ACSS received date from the batch sheet, research completed, and whether or not the notice was reissued.

  6. Destroy any other type of returned CDP notices. Example: refused or unclaimed. Do not take a point of count for these types of notices.

  7. Charge time spent on this program to OFP 790-64903. Take a point of count for each undeliverable lien notice processed.

5.19.6.18  (04-30-2012)
FERDI - F9 Inventory Processing

  1. The F function has been designated for FERDI cases in ACS.

  2. The F9 inventory is used to house FERDI correspondence (paper) cases.

    REMINDER: Do not remove FERDI cases from F inventory unless specifically directed.

  3. FERDI cases can be identified by the literal "FE" on the ACS Entity screen and/or "Federal Employee" in the Alerts section of the AMS Summary screen. See IRM 5.19.18.2 for additional ways to identify FERDI cases.

  4. FERDI correspondence is worked following the same guidance as non-FERDI correspondence. When processing is completed, reassign the case with the appropriate follow-up timeframe as follows:

    1. If FPLP payments are being received, move to F2.

    2. If taxpayer is subject to FPLP, but FPLP payments have not started, move to F1.

    3. If taxpayer is not subject to FPLP (e.g., active or retired military), move to F5.

    Note:

    Only two ACSS inventories will remain in S inventory upon receipt: CDP Requests will continue to be assigned to S8 inventory and TAS OARs/hold requests will continue to be assigned to S7. After completing the necessary actions on these two specific case types, the accounts must be assigned to F1 inventory.

    Note:

    Pending Installment Agreements meeting the criteria in IRM 5.19.1.5.5.6 will be assigned to R6 inventory.

  5. Follow procedures in IRM 5.19.6.21.5 when processing expired follow-ups. Substitute F9 for any reference to "S4" .

  6. FERDI Large Dollar (LG$) cases are worked by the FERDI ACS Site (Jacksonville ACS). Related FERDI LG$ correspondence is worked by ACS Support. After processing FERDI LG$ correspondence, reassign all cases "TOF7,00,CRBUR" for credit bureau research.

5.19.6.19  (01-31-2012)
K Inventories - SB/SE Only

  1. 1.The K Inventory will be used by SB/SE ACS and ACSS employees.

5.19.6.19.1  (01-31-2012)
K1 - Reserved

  1. This inventory is reserved.

5.19.6.19.2  (01-31-2012)
K2- Reserved

  1. This inventory is reserved.

5.19.6.19.3  (06-19-2012)
K3 Inventory - Return Preparer Misconduct

  1. K3 inventory is used to house Return Preparer Misconduct cases which require follow-up actions.

  2. See IRM 5.19.6.26 for guidance on processing these types of cases, including expired follow-ups.

5.19.6.19.4  (01-31-2012)
K4 - Reserved

  1. This inventory is reserved.

5.19.6.19.5  (04-30-2012)
K5 Inventory - Identity Theft

  1. K5 inventory is used to house Identity Theft cases which require follow-up actions.

  2. See IRM 5.19.6.25.4 for guidance on processing the expired follow-ups.

5.19.6.19.6  (04-30-2012)
K6 Inventory - Identity Theft Referrals to ASFR/SFR Functional Area

  1. K6 inventory is used to house Identity Theft cases that have been referred to ASFR or SFR for reconsideration of the ASFR/SFR issue and IDT claim which require follow-up actions.

  2. See IRM 5.19.6.25.4 for guidance on processing the expired follow-ups.

5.19.6.19.7  (04-30-2012)
K7 Inventory - Identity Theft Referrals to AUR Functional Area

  1. K7 inventory is used to house Identity Theft cases that have been referred to AUR for reconsideration of the AUR issue and IDT claim which require follow-up actions.

  2. See IRM 5.19.6.25.4 for guidance on processing the expired follow-ups.

5.19.6.19.8  (04-30-2012)
K8 Inventory - Identity Theft Referrals to Exam Functional Area

  1. K8 inventory is used to house Identity Theft cases that have been referred to Exam for reconsideration of the Exam issue and IDT claim which require follow-up actions.

  2. See IRM 5.19.6.25.4 for guidance on processing the expired follow-ups.

5.19.6.19.9  (04-30-2012)
K9 Inventory - Identity Theft Referrals to Other Functions

  1. K9 inventory is used to house Identity Theft cases that have been referred to another area not identified in K6 through K8 Inventories (ASFR/SFR, AUR, or Exam) for reconsideration or an adjustment to the account before ACS can resume collection activity.

  2. See IRM 5.19.6.25.4 for guidance on processing the expired follow-ups.

5.19.6.20  (01-31-2012)
M Inventories - W&I Only

  1. The M Inventory will be used by the W&I ACS and ACSS employees.

5.19.6.20.1  (01-31-2012)
M1 Inventory - Manual Accurint Locator Research

  1. M1 inventory is used by WI ACS Support to house stand-alone TDI cases that have been processed through the Locator GII application. Accounts that have been processed using the Locator GII application will be identified with “LOCDONE”.

    1. Accounts that do not have a history “LOCDONE” will require Accurint research to be completed. These accounts will require manual processing as the automated GII application is not able to identity the correct taxpayer. Accurint batch requests return information on the wrong person which the program recognizes because the name returned on Accurint does not match the name on the ACS account.

    2. The accounts with LOCDONE will require the closing actions to be taken.

  2. Check Accurint for locator information as described in IRM 5.19.5.6.2.4 with the following modifications:

    1. If a new address is found, issue an overlay letter to the possible address. If no new telephone number is found, update the case to M1 with an appropriate follow-up date for closure once the letter follow-up time has expired.

    2. If a new telephone number is found, update the ACS home number field and move the account TOC8 with the next day follow-up for a predictive dialer outcall attempt.

    3. If no additional information is found, make a case closure determination.

      Note:

      For TDI accounts, follow I5 procedures in IRM 5.19.5.6.4.7 . Be sure that required contact attempts have been made to the ACS address and/or any previously available telephone numbers.

      Note:

      TDI accounts that have a balance due account on IDRS but not on ACS, follow I4 procedures in IRM 5.19.5.6.3.7 . Be sure the required contact attempts have been made to the ACS address and/or any previously available telephone numbers.

  3. If all locator research has been completed within the last six months and contact attempts have been made, make a case closure determination using I5 procedures in IRM 5.19.5.6.4.7.

  4. For an account identified as a stand-alone TDI on ACS but IDRS research shows it is a combo case, make a case closure determination following I4 procedures in IRM 5.19.5.6.3.7 .

    Note:

    Since Accurint research is only usable for a case closure determination for six months after the research is completed, case closure actions must be processed timely to avoid re-work.

5.19.6.20.2  (01-31-2012)
M2 Inventory - TDI Post Locator Determination

  1. M2 inventory is used by WI ACS Support to house TDI accounts that have been through the automated Locator GII process. All required research (Accurint, TRDBV, and IRPTR) has been completed and contact attempts have been made (dialer-generate outcalls made to new telephone numbers and/or overlay letters sent to possible addresses).

  2. M2 work will be processed systemically by Headquarters soon after the follow-up date expires. Some cases however, are found to be ineligible for closure using automation and require analysis to resolve the accounts. These accounts will be moved to M1 and Support sites will be responsible for working that inventory.

  3. Make a case closure determination following I5 procedures in IRM 5.19.5.6.4.7 .

5.19.6.20.3  (06-19-2012)
M3 Inventory – Return Preparer Misconduct

  1. M3 inventory is used to house Return Preparer Misconduct cases which require follow-up actions.

  2. See IRM 5.19.6.26 for guidance on processing these types of cases, including expired follow-ups.

5.19.6.20.4  (01-31-2012)
M4 Inventory - Appeals and Insolvency/Technical Services Issues

  1. M4 inventory is used by W&I ACS to house cases for Atlanta Support.

  2. Cases are placed in M4 for Atlanta ACS Support which has program responsibility.

  3. The cases in M4 Inventory are the same as R4 Inventory.

  4. See IRM 5.19.5.5.4 for processing instructions.

5.19.6.20.5  (04-30-2012)
M5 Inventory - Identity Theft

  1. M5 inventory is used to house Identity Theft cases which require follow-up actions.

  2. See IRM 5.19.6.25.4 for guidance on processing the expired follow-ups.

5.19.6.20.6  (04-30-2012)
M6 Inventory - Identity Theft Referrals to ASFR/SFR Functional Area

  1. M6 inventory is used to house Identity Theft cases that have been referred to ASFR/SFR for reconsideration of the ASFR/SFR issue and IDT claim which require follow-up actions.

  2. See IRM 5.19.6.25.4 for guidance on processing the expired follow-ups.

5.19.6.20.7  (04-30-2012)
M7 Inventory - Identity Theft Referrals to AUR Functional Area

  1. M7 inventory is used to house Identity Theft cases that have been referred to AUR for reconsideration of the AUR issue and IDT claim which require follow-up actions.

  2. See IRM 5.19.6.25.4 for guidance on processing the expired follow-ups.

5.19.6.20.8  (04-30-2012)
M8 Inventory - Identity Theft Referrals to Exam Functional Area

  1. M8 inventory is used to house Identity Theft cases that have been referred to Exam for reconsideration of the Exam issue and IDT claim which require follow-up actions.

  2. See IRM 5.19.6.25.4 for guidance on processing the expired follow-ups.

5.19.6.20.9  (04-30-2012)
M9 Inventory - Identity Theft Referrals to Other Functional Areas

  1. M9 inventory is used to house Identity Theft cases that have been referred to another area not identified in M6 through M8 Inventories (ASFR/SFR, AUR, or Exam) for reconsideration or an adjustment to the account before ACS can resume collection activity.

  2. See IRM 5.19.6.25.4 for guidance on processing the expired follow-ups.

5.19.6.21  (04-30-2012)
S - Inventories

  1. Function inventories may be processed either by next case processing or from a list.

    1. In next case processing the ACS system brings each case up in priority sequence with an expired follow-up date.

    2. List(s) obtained through QMF identifies accounts which may not have expired follow-up dates.

      Note:

      Either process is necessary to ensure proper follow-up actions are taken. This includes moving cases to the appropriate function.

    Caution:

    Review cases carefully when working from a list to avoid taking premature actions.

5.19.6.21.1  (04-30-2012)
Processing the S0 Inventory

  1. S0 inventory contains ACS accounts awaiting managerial approval. This inventory must be functioned out weekly.

5.19.6.21.2  (04-30-2012)
Processing the S1 Inventory

  1. S1 inventory contains new ACS accounts which appear on the ACS Action Lists. As cases are loaded to ACS some are automatically categorized and placed on an Action List for further processing in the S1 inventory.

  2. S1 inventory is considered overage two weeks after issuance.

  3. Process entries on the list per IRM 5.19.6.9 (TDA accounts) or IRM 5.19.6.9.1 (TDI accounts).

  4. Charge time to OFP Code 810–64700.

  5. Do not take an item count for working the S1 inventory.

5.19.6.21.3  (04-30-2012)
S2 Inventory

  1. Automated Telephone Number Research (TNR). National Office use only.

5.19.6.21.4  (04-30-2012)
Processing the S3 Inventory

  1. Cases are assigned to the S3 inventory when an MFT31 mirror assessment needs to be established for divorced or separated taxpayers by the Philadelphia Centralized Case Processing (CCP) function. .

  2. Work the S3 inventory on a weekly basis to identify expired follow-up dates.

  3. Review IDRS and AMS history to determine if the MFT31 has been established. If the account is still being worked by the CCP function extend the follow-up date an additional 30 days, OADT,30,MFT31. If the extended follow-up date has expired contact the Philadelphia CCP function to determine the status of the case. Extend the follow-up date if necessary and update AMS history.

5.19.6.21.5  (04-30-2012)
Processing S4 Inventory

  1. Cases in S4 are correspondence cases awaiting an answer or research results. Cases are initially assigned to S4 for 30 days when cases are controlled on AMS to an ACSS employee. The controlling employee is responsible for extending the follow-up date when needed if a case cannot be resolved within 30 days. The follow-up date should be extended before it expires. The controlling employee must close the IDRS control base when the correspondence has been resolved.

  2. The S4 inventory is worked daily to identify cases with expired follow-up dates.

  3. If the account is no longer in S4, take no further action.

  4. If the control base is open extend the follow-up date an additional 30 days, OADT,30,FLWUP. If the extended follow-up date has expired contact the employee with the open control base via secure E-mail and extend the follow-up 7 days and update AMS history.

  5. If the control base is closed, continue processing the case. Review AMS narrative, ACS Web and IDRS history items. Take the next appropriate action.

  6. Charge time spent to OFP code 810-64500.

5.19.6.21.6  (04-30-2012)
S5 Case Processing

  1. Cases appearing in the S5 inventory are cases requesting an installment agreement but ACS Support is waiting for taxpayer confirmation of financial or other information. The S5 inventory is worked on a daily basis to identify cases with expired follow-up dates. Take the following actions if the follow-up date has expired:

    1. Review ACS/AMS history to determine which employee controlled the account to S5.

    2. Make a print of the AMS Case Overview Screen.

    3. Contact the employee via secure E-mail and annotate that the account is in S5 with an expired follow-up date.

    4. Input OADT, 07,S5FLWUP and update AMS history.

  2. Charge time spent to OFP code 810-64171.

5.19.6.21.7  (04-30-2012)
Processing the S6 Inventory

  1. This inventory is reserved.

5.19.6.21.8  (04-30-2012)
Processing S7 Inventory — Taxpayer Advocate Cases

  1. When an OAR (Form 12412, Operations Assistance Request), is received in the ACS Support (ACSS) function, assign the case to S7 within 24 - 48 hours of receipt. Assign to S7 using: "TOS7,30,OAR" . The follow-up date may be extended based on the facts and circumstances of the case (for example, the action necessary to resolve the OAR will exceed 30 days).

  2. All OARs received in ACSS should be logged into the TAMIS portal and acknowledged within the time frames outlined in the Taxpayer Advocate Service (TAS) Service Level Agreement.

  3. Refer to the applicable IRMs listed on SERP, including the IRM 13, and the SBSE TAS Service Level Agreement, to process OARs received in ACSS.

  4. Upon closing the OAR, the ACSS employee will complete Section VI of Form 12412 and return it to the TAS employee assigned to the case. The OAR must be returned to TAS within 3 workdays from the date all actions have been completed and transactions input by ACSS. The case should remain in S7 for the duration of the original hold placed on the account unless notified by TAS that the case is closed.

  5. Once advised by TAS that the case is closed, move the account into the next appropriate function for ACS processing.

5.19.6.21.8.1  (04-30-2012)
S7 - Next Case Processing

  1. Cases appearing in the S7 inventory are Taxpayer Advocate cases being worked by ACSS. Work the S7 next case processing inventory daily to identify cases with expired follow-up dates.

  2. Review AMS/ACS history. If the account is still being worked in ACS, make a print of the entity screen and route it to the appropriate employee. Annotate on the screen print that the account is in S7 with an expired follow-up date input: OADT,07,S7FLWUP.

    Note:

    The employee assigned to the case should extend the follow-up date as necessary until the OAR is closed.

  3. When performing next case processing, if the S7 follow-up has expired, and the case is closed in ACS, check IDRS for a control base established by the TAS office. If control base is open, contact the TAS office and request status. Check the TAS Campus Directory. If an additional follow-up is requested, extend the follow-up date and secure the TAS employees' 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 status of the case. Leave the case in S7. 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 caseworkers' manager for resolution, OADT the case for an additional 7 days. If no response is received from the TAS caseworkers' manager after the 7 days have expired, move the account out of S7 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 established by TAS is closed, move the account into the next appropriate function for ACS processing.

  5. Charge time spent on this program to 810-64012.

5.19.6.21.9  (04-30-2012)
S8 Inventory

  1. S8 has Collection Due Process (CDP) inventory. See IRM 5.19.8.

5.19.6.21.10  (04-30-2012)
Processing S9 Inventory

  1. This section provides information and guidance for working the S9 inventory.

  2. The S9 inventory houses cases being transferred, (or ‘reassigned’) out of ACS. Most accounts will transfer out of ACS within 10 days. Cases that reside in the S9 inventory after the follow up date expires have failed to transfer out of ACS.

  3. Cases are systemically reassigned TOS9 with a 28 day follow up when an action history "TFQU" or "TFRO" is input with an assignment number.

  4. Requests for transfers input on ACSWeb, via TFQU or TFRO, will generate a transaction request that is passed to IDRS by way of SIA. Manual transfers are processed daily, while systemic transfers are processed over the weekend.

  5. Sometimes accounts will fail to transfer due to a particular condition present on IDRS or due to an incorrect or invalid TDA/TDI assignment number.

  6. Due to changing programs and unforeseen systemic problems, the information in this section may not address every situation where an account has failed to transfer. However by applying the information contained in this section, along with researching the references provided, employees should be able to determine the next appropriate case action for resolving accounts that remain in S9 after the follow up date expires.

  7. The specific references to certain IRM’s and or systems contained in this section do not negate the employees responsibility to research other IRM’s, as provided in IRM 5.19.6.3, when attempting to resolve and take next case actions on accounts in S9.

5.19.6.21.10.1  (10-05-2012)
Researching ACSWeb Action History

  1. If after following the instructions in this section, the employee has not identified and corrected the reason for the account failing to transfer, employees must proceed to IRM 5.19.6.21.10.2.

  2. Employees must review both the ACSWeb action histories and the AMS histories to determine:

    • The type of transfer action requested and intended TDA/TDI assignment for the account,

    • whether the TDA/TDI assignment number entered is valid for the action history entered, or

    • whether the TDA/TDI assignment number entered is in the correct format.

      Note:

      All TDA/TDI assignment numbers are 8 digits in length and identify the area office, territory office, branch, group and employee or special action code to which TDAs and TDIs are assigned. Additional information for TDA/TDI assignment numbers can be found in Document 6209 or IRM 2.4.27, Command Code ASGNI/ASGNB (formerly TSIGN).

  3. The proper input format for transfer cases from ACS is AOTOnnnn, where nnnn represents the branch, group and employee number. The following chart provides information on the appropriate input for transferring cases out of ACS. The following list represents the most common transfer transactions input through ACSWeb:

    For Account transfers to: The 5th, 6th, 7th and 8th position of assignment number would be: The Action History input must be:
    The queue

    Note:

    Transfers to the queue must be input with TFQU.

    7000 TFQU,AO007000
    ASFR* IMF only 8000 TFRO,AO008000
    6020B* BMF only 8600 TFRO,AO008600
    Revenue Officer – assignment number not known 6501 – no documents to be associated TFRO,AO006501
    6566 – documents to be associated TFRO,AO006566
    A specific revenue officer As directed TFRO,AOnnnnnn

    Note:

    The 1st, 2nd, 3rd and 4th positions represent the Area Office, "AO" and Territory Office, "TO" .

    Note:

    When digits 5 – 8 (BGEE) = 6550 – 6565 or 6567– 6599 then the AO must = 11 -15.

    Note:

    When digits 5 – 8 (BGEE) = 6501 - 6549 or 6566, then the AO must = 21 - 27, 35.

  4. For all failed transfer requests where the assignment number was entered incorrectly, employees must re-input the correct action history/assignment number either on ACSWeb or directly on IDRS via CCASGNI/B.

    • The following transfer requests can be input on ACSWeb: TFQU,AOTO7000, and TFRO,AOTOnnnn where the TFRO request is to 6501-6549 or 6566 (generic field - RO), 8000, 8001 and 8600.

    • All other TFRO action histories must be input on IDRS via CCASGNI/B.

  5. There may be times when the action history does not contain a TFRO or TFQU entry, yet the action history contains a systemically generated action history reassigning the account "TOS9, BAD TSIGN". When this occurs take the following actions:

    • If the ACS case assignment number is not AOTO0000 input an oadt,14.

    • If the ACS case assignment number is AOTO0000, then follow next case procedures. IRM 5.19.6.9. (TDA accounts) or IRM 5.19.6.9.1 (TDI accounts).

5.19.6.21.10.2  (10-05-2012)
IDRS Conditions Preventing Transfers

  1. When it is determined that the transfer request was entered correctly on ACSWeb, employees must review IDRS to determine if there is an account condition that is preventing the account from transferring out of ACS.

  2. Most pending transactions inhibit transfers for field assignment. Enter History Code OADT,28,TCPN.

  3. If the case is a Delinquent Return case over six (6) years old, do not assign to the field. See IRM 5.19.2–2 and 1.2.14.1.18 (P-5-133) for guidance.

  4. If TC 914/916 is present on the module or TC 918 is present on the taxpayer entity and the ASGNI DOAO 6993 is present, process as follows

    1. TDA: Input STAUP 9100 on IDRS, enter the following history code on ACSWeb: OADT,40,MAHCTDA (manual copy). Also enter the following on the ACS Note field: TC914,ST91,TOSPF. Forward a print of the ACSWeb entity screen to Centralized Case Processing.

    2. TDI: input TC 596 with Closing Code 32 on IDRS using FRM49 to the earliest TDI. Enter the following history code on ACSWeb: OADT,40,MAHCTDI (manual copy). Also, enter the following on the ACS Notes field: TC914,TC596. Forward a print of the ACSWeb Entity screen to Centralized Case Processing.

  5. If TC 470 with no closing code is on the module, research IDRS for an open control base. Contact the employee to determine disposition of the case.

    1. If the employee indicates the action on the case will fully satisfy the account, input on IDRS TC 470 cc 90 using CC REQ77 for any adjustment or TC 470 cc 93 for a payment tracer. Document AMS narrative with the action you are taking which will result in the case dropping off of ACSWeb. Enter History Code: OADT,28,DROPOFF.

    2. If the action will not satisfy the account, enter the following into the ACS Notes field: MANUAL TDA TOR0. Enter the following History Code on ACSWeb: OADT,40,TC470PN Print all ACSWeb screens and forward them to the appropriate RO. Document AMS narrative with the action you are taking which will result in the case dropping off ACSWeb.

    3. If there is no open control base, reassign account to R1 for 60 days.

  6. If there is an unpostable on the module, enter the following History Code on ACSWeb: OADT,40,UNP.

  7. If freeze code conditions -A, -J, O-, -X or -V are present, enter the following History Code: OADT,28,FZPNTDA(freeze pending) for TDA or OADT,28,FZPNTDI for TDI.

  8. If there are no unpostable codes, freeze codes or pending transaction codes, input STAUP 2600 to each TDA module on IDRS. Enter the following History Code on ACSWeb: OADT,28,MANTDA.

  9. If the case is still on ACS after 28 days and none of the above conditions exist:

    1. Print all ACSWeb screens.

    2. Enter the following History Code on ACSWeb: OADT,40,MAHCTDA or OADT,40,MAHCTDI.

    3. Forward to the appropriate RO using the SERP Who/Where RO Look Up.

  10. If IDRS shows that Master File (MF) first CP notice was issued within five cycles, enter the following ACS History Code on ACSWeb: OADT,28,MF1STCP.

    1. If the notice was sent more than five cycles ago, check IDRS for any of the conditions listed above in 2(a) through 9(d) (e.g., a TC 470 with or without a closing code).

    2. If any of the conditions exist, input the condition on ACS Notes field. Proceed as in (9) above.

  11. If there is no data on IDRS or no ACS indicator on IDRS TXMOD, refer the case to your ACS manager for removal from ACSWeb

  12. Charge time spent on: TDA and TDI to OFP code 81n-6417x.

5.19.6.22  (04-30-2012)
LEVYPMT Transcripts and Open LEVY Control Bases

  1. This section provides information and guidance for working the Levy Payment (LEVYPYT) Transcripts and cases controlled to ACS Support by Submission Processing.

  2. The LEVYPYT transcript generates when a levy payment, TC 670 DPC-05, is applied to a module that is:

    • Full paid, (status 12) for more than 10 cycles or

    • Has no assessment, (TDI module).

  3. Submission Processing will open a control base to ACSS when applying levy payments to full paid accounts. This only occurs for those payments requiring manual research to properly apply the payment.

    1. The open control base cases are located on the CCA 4243 listings on Control-D.

      Site Report Number
      Cincinnati 5S
      Philadelphia K8
      Kansas City KV
      Fresno 95

    2. The control bases are opened using the category "LEVY" to one of the following IDRS teams:

      Site IDRS Team
      Cincinnati 0266500001
      Philadelphia 0566100001
      Kansas City 0976511111
      Fresno 1072211111

  4. It is imperative that the cases are worked within 5 business days from the date they are received in ACS Support. Release of levies must be issued promptly and full account research must be conducted on IDRS and Master File to resolve credit modules.

  5. Charge time spent working LEVYPYMT Transcripts under OFP 810-64610.

  6. Charge time spent working the CCA 4243 LEVY control bases under OFP 810-64620.

5.19.6.22.1  (10-05-2012)
Researching LEVYPMT Transcripts and Open LEVY Control Bases

  1. These cases require one or more of the following case actions:

    • Complete IDRS and Master File research.

    • Levy Release determination. For additional guidance, see IRM 5.19.4.4.10 .

      Note:

      When releasing levies, Form 668-D on AMS must be used.

    • Contact with taxpayer and/or levy source.

    • Research National Levy Source Database (NLSD) for levy source fax number.

    • Credit resolution on all modules.

  2. When comments indicate that a levy release was issued and payments continue to be received more than 8 weeks later, take the following actions:

    • Make one attempt to call the levy source. Document the results of the contact in the AMS history.

    • Obtain a fax number on all contacts.

    • Research for a better address for levy source.

    • Reissue the release to the levy source immediately, using Form 668-D on AMS. Fax the release when a fax number is available.

  3. Research IDRS and Master File to locate the last payment received. Use CC IMFOLP to locate where the payment was applied. (IMFOLP provides the payment DLN, payment DPC code and the tax module where the payment posted.)

    Reminder:

    Accounts receiving levy payments may not show activity on IDRS.

  4. When levy payments are posting and subsequently refunding to the taxpayer, a Release of Levy must be issued immediately using Form 668-D on AMS. When a fax number is available, fax the release.

  5. When research shows the credit was misapplied, follow the procedures in IRM 5.19.2.5.8. If correspondence with the taxpayer is needed to resolve the credits, open a control base.

    Note:

    When an erroneous refund situation is identified, employees must follow the procedures in IRM 21.4.5.4.5 and IRM 21.4.5.5 .

  6. When research shows an overpayment on an account should be applied to another account or liability and a systemic offset will not happen, request the input of TC 130. For additional guidance, see IRM 5.19.10.3.

  7. Utilize Remittance Transaction Research (RTR) to determine if the payment is from the taxpayer or third party.

    1. If research indicates the payment received is a levy payment, research ACS, NLSD, or IDRS to determine the address and/or fax number to send a levy release Form 668-D.

  8. Resolve any account conditions or freezes that would prevent the levy payment credits from refunding to the taxpayer, if the payments were received within the last 9 months. See IRC 6402(a), (c)-(e).

    Note:

    No action is required for accounts containing an S freeze. Accounts containing an S Freeze are worked in Accounts Management.

  9. For Levy payment(s) posted to modules with no assessment and there are no other outstanding liabilities; if the payment was received within the last 9 months, move the payments back to the latest full paid period and force to post so a refund including interest will generate to the taxpayer. When inputting the credit transfer include TC 570 as a secondary transaction and input a TC 571 with a posting delay of 2 cycles immediately after to override the unpostable condition and allow the refund to issue.

  10. Send Correspondex Letter 112C to the taxpayer for disposition of credit or a claim for refund of any levy payments received after the nine month period but within 3 years from the due date of the return (23c date) or two years from the date of payment. Open a control base and suspense for a response.

    Note:

    When the refund is barred by IRC 6511(a) (the later of 3 years from the due date of the return (23c date) or 2 years from the date of payment), do not correspond with the taxpayer and follow IRM 3.14.1.6.8.1.2 instructions to transfer credits to Excess Collections.

    Note:

    Any payments with a DPC 99 that are levy payments should be treated in the same manner.

  11. Process the responses to 112C as follows:

    1. If the taxpayer requests that this payment be applied to another open module or account, apply it per taxpayer instructions and refund any remainder (allow IDRS to refund).

    2. If the taxpayer requests return of the payment, issue a refund including any interest as appropriate.

    3. Input TC 290 with a zero amount. Forward the transcript to the files with the response attached, if there is one.

  12. If the taxpayer does not respond within 45 days, transfer the payment(s) following the procedures below:

    1. If payment is less than a year old, use Form 2424. Follow procedures in IRM 3.17.10.3.2 for preparing Form 2424

    2. If payment is more than a year old, use Form 8758. Follow IRM 3.17.220.2.1.1 procedures for preparing this form.

    3. Attach the transcript and IDRS prints to the Form 2424 or Form 8758. Input an IDRS history to indicate the actions taken (no response to 112C/credit to URF or XSF via Form 2424 or Form 8758).

  13. Close all open LEVY control bases after all required actions are taken.

5.19.6.23  (10-05-2012)
TRIS - Voice Balance Due Report

  1. The TRIS Voice Balance Due (VBD) Payment Report lists each account (both ACS and NON-ACS) for which a full pay agreement or an installment agreement (IA) has been accepted. The daily reports detail the agreement type, duration, amount owed, payment date, and monthly payment amount. The cases on the report represent the installment agreements and full pay agreements that were established in TRIS the prior day. This report can be retrieved at the TRIS website: http://trismis.tris.irs.gov .

  2. Required analysis of VBD Report is as follows:

    1. Verify all balance due modules are in Status 60. If any balance due module is not in Status 60, analyze the account to what prevented and/or reversed the Installment Agreement status. Document findings on AMS.

    2. Release all Levy and/or Lien actions that occurred after the VBD IA was established.

    3. Release all wage levies regardless of when they were established.

    4. Move the case to CO with the history code TOC0,21,VBDIA.

    Reminder:

    Once filed, ACS does not have the authority to release or withdraw liens. This must be coordinated through the Advisory office through which the lien was filed, usually where the taxpayer resides. For further guidance, see IRM 5.19.4.6.4 for lien withdrawals and IRM 5.19.4.6.5 for lien releases.

5.19.6.24  (04-30-2012)
Vendor Validation for Telephone Number Research (TNR)

  1. The Philadelphia ACS Support will perform the quarterly vendor validation, telephone number research (VV-TNR) process as detailed in IRM 5.19.5.10.

5.19.6.25  (10-05-2012)
Identity Theft

  1. Identify theft occurs when someone uses another's personal information such as their name, social security number, or other identifying information without their permission to commit fraud or other crimes. Identity theft situations are encountered when taxpayers call or write and indicate that someone is using their SSN or EIN.

  2. The following documentation is required for a victim to substantiate identity theft:

    • Authentication of Identity - a copy of a valid U.S. federal or state government issued form of identification (Example: driver’s license, state identification card, social security card, passport); and

    • Evidence of Identity Theft - a copy of a police report or completed IRS Identity Theft Affidavit, Form 14039 (Spanish verision - Form 14039-SP).

      Note:

      Since April 22, 2009, the IRS affidavit, Form 14039, has been accepted from taxpayers as a form for substantiation of identity theft. This abbreviated form was developed to reduce taxpayer burden and collect only the information necessary for taxpayers to attest to the IRS that they either have experienced or are at risk of harm from identity theft. Since October 21, 2009, IRS no longer accepts the FTC Affidavit of Identity Theft for substantiation purposes.

      Note:

      When taxpayers contact the IRS indicating they have lost their wallet, experienced suspicious activity on their credit report, or have a tax account administration issue, Customer Service Representatives (CSRs) should direct them to fill out the IRS affidavit or police report. Requirements for proof of identity (in addition to documentation substantiating identity theft) remain the same.

  3. The police report is, and will remain, a valid form of identity theft substantiation. Taxpayers who submit a police report rather than Form 14039 , Identity Theft Affidavit, must also provide an explanation of how the identity theft is affecting their tax records.

  4. The Identity Protection Program developed identity theft indicator codes to mark both tax-related and non-tax related incidents of identity theft. In January 2012, the Office of Privacy, Governmental Liaison, and Disclosure (PGLD) expanded the use of identity theft markers to facilitate Servicewide tracking and reporting of identity theft incidents. These indicators, or markers, capture identity theft inventory from the initial taxpayer allegation to account resolution. Each indicator is input as a Transaction Code (TC) 971 with an Action Code (AC) and Tax Administration Source Code.

  5. Specific guidance on the new Identity Theft Tracking Indicators (TC 971/972 AC 522) can be found in IRM 10.5.3.2.6,

  6. In all cases where the taxpayer makes an allegation of identity theft or the IRS determines identity theft may exist, a TC 971 AC 522 with a specific source code that reflects the tax year of the identity theft incident must be on the account (CC ENMOD).

  7. To close identity theft allegations when the IRS determines the identity theft has not occurred or in situations where the taxpayer fails to provide the identity theft substantiation documentation, a TC 972 AC 522 will be input.

  8. The IRM 5.19.1.9, IRM 5.19.2.6, IRM 10.5.3, IRM 21.6.2 and IRM 21.9.2 contain additional information on Identity Theft case processing.

5.19.6.25.1  (10-05-2012)
Form 14103, Identity Theft Assistance Request (ITAR)

  1. As part of the Identity Protection Program, the AM Identity Protection Specialized Unit (IPSU) team will generally assist taxpayers whose situation meet TAS criteria 5-7 AND involve identity theft. These cases will be considered IPSU criteria and IPSU will control, refer and monitor the case actions.

  2. When Form 14103 , Identity Theft Assistance Request (ITAR) is received from the IPSU, the functional ITAR coordinator will take the following actions:

    1. Acknowledge receipt of identity theft cases referred using Form 14103 within 5 business days via secured E-mail or fax number provided by the AM IPSU employee on the Form 14103, Section II, Box 3

    2. Process identity theft cases referred using Form 14103 as priority (similar to a TAS OAR).

    3. Review Section IV, Specific Assistance Requested, and determine whether the recommended action is appropriate and the requested completion date is reasonable.

    4. Contact the IPSU employee shown in Section II if there are questions regarding the recommended action or if additional time is required. The function and IPSU employees should reach an agreement on the substantive case issues, recommended actions and follow-up and completion dates.

    5. Provide the taxpayer with official closing documents as directed in the IRM 10.5.3 and provide copies to the AM IPSU Caseworker.

    6. The ITAR Coordinator will return the Form 14103 to the IPSU CSR with Section V and VI completed via FAX.

      Note:

      Refer to IRM 21.9.2.10 and IRM 10.5.3.2.11.1.2 for further information regarding the Identity Theft Assistance Request.

5.19.6.25.2  (10-05-2012)
IPSU Referrals Received in ACS Support

  1. In addition to working their own Identity Theft inventory, part of Account Management's role in the Identity Theft process is to assist taxpayers with tax administration issues by referring their issue to the appropriate function.

  2. AM has established a referral/monitoring process for cases with tax administrative issues that are identified being worked in other functions.

  3. The AM IPSU will refer those types of cases via Form 14027B, Identity Theft Case Monitoring Form, to the appropriate function(s) or division(s) when an individual with a tax related identity theft issue has called the IPSU. The form is used to notify functions that an IPSU case worker will be monitoring case activity on the account and follow up on a regular basis.

  4. This process will track the disposition of cases where the taxpayer with ID Theft issues has contacted the Service for a resolution. See IRM 10.5.3.2.11.1.1 for additional guidance regarding the IPSU Referral program. For additional IPSU referrals processing instructions, see IRM 5.19.2.6.1.

  5. Each ACS Support site will designate an ID Theft Liaison/Coordinator to receive, track and monitor all actions on the referrals while in ACS Support.

  6. When handling ID Theft liaison/coordinator duties, charge time only to OFP 64711.

  7. When processing IPSU referrals, charge time and volume to OFP 64712.

5.19.6.25.3  (10-05-2012)
Processing Identity Theft Correspondence – Taxpayer or Perpetrator

  1. ACS Support will receive taxpayer/perpetrator correspondence which may include substantiation previously requested to be submitted.

  2. Ensure cases are in K5/M5 inventory on ACS with a 30-day follow-up.

  3. Verify the case has been batched on AMS under OFP 64710 with doc/sub code 3. If the case was not identified as an ID theft correspondence or was mis-batched, have the case re-batched under OFP 64710.

  4. Identity theft cases will be worked expeditiously and considered a priority.

  5. After verifying complete and legible documentation was received ACS Support employees will input a TC971 AC522 on ENMOD. See IRM 10.5.3.2.7 Overview - Identity Theft Supporting Documentation for additional information.

  6. Determine if the correspondence is disputing an assessment made by another function e.g. AUR, ASFR, EXAM, etc. If so, refer the case to the appropriate functional ID theft coordinator.

    1. Send Letter 86C to the person who submitted the IDT documentation. Be sure to use the correct name and mailing address based on the submitted information. For these cases only, the balance due is not required to be provided in Letter 86C.

    2. Reassign the account on ACS to the appropriate inventory function based on the area the case is referred to (SB/SE uses "K" and W&I uses "M" Inventory) with a 120-day follow-up as follows

    • K6/M6 will be used to house all referrals to ASFR/SFR (e.g., TOx6,120,IDTASFR or TOx6,120IDTSFR)

    • K7/M7 will be used to house all referrals to AUR (e.g., TOx7,120,IDTAUR)

    • K8/M8 will be used to house all referrals to Exam (e.g., TOx8,120,IDTEXAM)

    • K9/M9 will be used to house all refer to any other functions (e.g., TOx9,120,IDTxxxx. "xxxx" = the function or operation the case was referred to.) All cases referred to CPAT/DITA for post function adjustment actions will be housed under this inventory.

    Note:

    Refer to IRM 5.19.1.9.4 through IRM 5.19.1.9.6 for additional guidance on referring cases to appropriate functions.

  7. If it is determined the case will be worked by ACS Support, the case will remain in K5/M5 inventory. Some examples of cases ACS Support would retain and resolve are original filing issues, amended return or subsequent return processing, wrongful levies, TDI issues, etc.

  8. An acknowledgment letter must be sent to the taxpayer/victim within 30 days of receipt of the complete and legible IDT claim in ACS Support. Follow guidance as established in IRM 5.19.6.25.3.1 for issuing acknowledgement letter.

  9. Follow all applicable IRMs to determine if the Identity Theft incident affected the taxpayer’s account (e.g., income not from taxpayer). Use available research tools to make determination and to resolve the taxpayer/perpetrator issue.

    1. To validate the ID theft claim, ensure all substantiation documentation is received from the taxpayer (e.g., police report, Form 14039 , or correspondence) and is legible. Use Form 14039 or correspondence to confirm how the ID theft impacted their tax account.

    2. If the taxpayer provided valid explanation and documentation, process the case following guidance in existing IRMs for the issue being disputed.

    3. If the taxpayer provided an explanation and documentation but it is determined to not be valid, do not accept the ID theft claim and do not adjust the account. Forward the complete case to your manager or IDT Liaison for a review and concurrence of the validity determination.

    4. Managerial and/or IDT Liaison must complete their review within 5 days of the employee referral. Complete documentation of the review determination must be added to AMS history and the case returned to the employee to complete necessary case processing.

    5. If the taxpayer/perpetrator did not explain or provide appropriate documentation contact the taxpayer/perpetrator to secure the necessary or missing information. Make 2 phone attempts before sending a letter, e.g., 239C/SP or appropriate. Allow the taxpayer/perpetrator 15 days to submit the required information.

    6. If the taxpayer/perpetrator does not respond to the request do not accept the claim and continue processing the case with the next appropriate action. A TC972 AC 522 with source code “NORPLY” must also be input.

  10. Based on the taxpayer's supporting documentation and internal research, determine the good/bad taxpayer. If a post function adjustment must be completed, follow the guidelines established in IRM 5.19.6.25.3.2 to refer the claim.

  11. After resolving the taxpayer issue and if there is an IRC 6702 Frivolous Penalty charged under MFT 55 for the same tax period adjusted (MFT 30), refer a copy of the Form 14039 to the Ogden Service Center, Stop 4452 Attention Margaret Bluemel. The decision to remove the frivolous penalty will be made by the Ogden Service Center.

  12. AMS documentation is required. It is critical that thorough documentation is completed on these cases. Be sure to also include the dates and discussions of all telephone contacts relating to the identity theft issue. Be sure to include information used to ensure the person contacted is the same person submitting the claim. All other actions, resolutions, and future next case actions must be documented.

  13. For ID theft taxpayer correspondence use OFP 64713. Report hours and volume for each case resolved or referred.

  14. For ID theft perpetrator correspondence use OFP 64714. Report hours and volume for each case resolved or referred.

5.19.6.25.3.1  (10-05-2012)
Letter Issuance Requirements for Identity Theft

  1. In order to provide a one-stop direct service to the person claiming Identity Theft (IDT), a single point of contact (POC) must be provided upon receipt of the complete and legible IDT claim. This POC will maintain ownership of the IDT claim until the account is resolved – all necessary account actions have been taken to correct the account.

  2. Review the substantiation documentation submitted to ensure it is complete and legible. If the documentation is not complete and legible, return it to the sender (using the sender’s correct address – not necessarily the address of record on IDRS/ACS).

    1. Use Letter 239C/SP to return the documentation substantiation.

    2. Inform the sender (victim/taxpayer) of the information needed to submit a complete and legible claim.

    3. Provide a specific date to return the information (30 days from the date letter is sent).

    4. Provide warning of enforcement action.

    5. Extend ACS K5/M5 follow-up to allow 30 days past the deadline date (60 days on international cases). Update AMS history with specific actions taken.

    6. Ensure TC 971 AC 522 PNDCLM has been or is input for each tax period involved.

  3. Once the claim is determined to be complete and legible, an acknowledgment letter must be issued by the area that will work the case (make the determination IDT exists). ACS Support will retain and resolve original filing issues, amended return or subsequent return processing, wrongful levies, TDI issues, etc.

    1. Letter 239C/SP will be used to acknowledge receipt of all IDT cases.

    2. This letter must be sent within 30 days of the claim receipt within the Operation.

    3. Ensure the correct address is used. This may not always be the address of record on IDRS/ACS.

    4. Inform the sender (victim/taxpayer) that collection action has been suspended for the tax years involved in the claim.

    5. The acknowledgment letter must provide the taxpayer/victim with the POC name, direct telephone number (not ACS toll-free number), and hours of operation.

    6. Update AMS history with specific actions taken.

  4. After the claim has been determined to be complete and legible, but it is determined that additional information is needed to process the case, make two attempts to contact by telephone to secure the necessary. If unable to contact by telephone, send Letter 239C/SP to request the necessary information. Update AMS history with specific actions taken.

  5. When IDT has been determined to exist and post function adjustment actions must be completed to resolve the account, refer the case to CPAT/DITA following the guidelines in IRM 5.19.6.25.3.2.

5.19.6.25.3.2  (10-05-2012)
Campus Compliance Post Function Adjustment Requests (CPAT/DITA)

  1. On January 30, 2012, three teams – SB/SE (1) and W&I (2) – were established to process all Compliance post function adjustment work relating to Identity Theft (IDT) which was previously forwarded to Accounts Management.

  2. The W&I teams are the Compliance Post Adjustment Team (CPAT). The CPAT teams are located in Austin and Fresno. Referrals will be routed based as follows:

    1. Atlanta, Austin, and Kansas City Campus Compliance functions will route to Austin CPAT.

    2. Andover and Fresno Campus Compliance functions will route to Fresno CPAT.

  3. The SB/SE team is the Designated Identity Theft Adjustment (DITA). The DITA team is located in Philadelphia.

  4. When the taxpayer’s account indicates identity theft exists and adjustment actions are necessary to correct the account, the case will be routed to the CPAT/ DITA teams. The referral documents will include, but are not limited to the following:

    1. Form 4442 - Complete with specific instructions on the actions needed to correct the account.

    2. ID theft claim forms and supporting documents - Must be attached to the Form 4442, as well as any documents pertinent to the ID theft determination that are not available electronically. These may include original returns received by the function, NUMIDENT, and correspondence received with the Form 14039, if applicable.

    Note:

    Do not print and forward documents already available for viewing on CIS through AMS. Do not attach IDRS prints.

    Note:

    Incomplete referrals will be rejected back to the originating functions.

  5. Send Letter 239C/SP to inform the taxpayer of the following:

    1. Claim has been reviewed and accepted. Additional actions are being taken to correct the account.

    2. Collection action has been suspended for the tax years involved in the claim.

    3. An IDT indicator has been placed on the account.

    4. Notification will be sent once the account has been resolved.

    5. Provide your name, direct telephone number (not ACS toll-free number), and hours of operation.

  6. When referring cases to CPAT/DITA, there must be a case control established to identify the CPAT/DITA site and case type.

  7. Always use TPPI as the Control Category Code.

  8. The case will be controlled to the CPAT/DITA teams based on alignment as follows:

    • AUSC CPAT – 0684700000

    • FSC CPAT – 1069800000

    • PSC DITA – 0560100000

  9. The following control field inputs are used for consistency in monitoring referrals. The Activity code must contain the Referring Campus Identifying Number at the beginning (e.g., 17ACSIDT2P). The IRS Received Date is the received date of the taxpayer’s complete IDT claim (Form 14039 and required substantiation documentation) or the date of IRS-identified IDT action:

    Case Status Activity Codes Definition IRS Received Date
    A IDACSIDT2F IDACSIDT2A IDACSIDT2P ACS Form 4442 referral action completed and forwarded to FSC (F), AUSC (A), or PSC (P), includes complete account analysis reviews.

    Note:

    ID = Referring Campus ID Code from table below.

    IRS Received Date

    SB/SE Campus Campus ID Code W&I Campus Campus ID Code
    Cincinnati 17 Fresno 89
    Philadelphia 28 Kansas City 09

  10. All ITAR, and ID theft OARs that require post function adjustment work will be routed to CPAT/DITA per the chart below:

    Case Status Activity Codes Definition IRS Received Date
    A ITRACSID2F ITRACSID2A ITRACSID2P ITAR ACS Form 4442 referral action completed and forwarded to FSC (F), AUSC (A), or PSC (P), includes complete account analysis reviews Form 14103 Received Date
    A TASACSID2F TASACSID2A TASACSID2P TAS ACS Form 4442 referral action completed and forwarded to FSC (F), AUSC (A), or PSC (P), includes complete account analysis reviews Form 12412 Received Date

  11. Examples of the referring control bases below refer to an ACSS IDT case to CPAT (Austin) and DITA (Philadelphia):

    CPAT DITA
    ACTON C#,89ACSIDT2A,A,TPPI 0684700000,02102012 (XMIT) ACTON C#,17ACSIDT2P,A,TPPI 0560100000,02102012 (XMIT)

  12. Additional information regarding Compliance Identity Theft Post Function Referrals can be found on SERP under the Compliance Job Aids.

  13. When preparing the Form 4442, input the sender's function in Part 1, Box 4 (e.g., KC ACSS, Cincinnati ACSS, etc.). Forward the referral package either by:

    • E-mail or fax the Form 4442 if there are no attachments,

    • Fax or E-fax the Form 4442 with attachments, or

    • Mail the Form 4442 if there is an original return.

      Note:

      Fresno and Philadelphia ACSS may hand-walk the referral case to CPAT/DITA or use internal delivery method.

  14. Reassign cases on ACS as follows:

    1. For SB/SE accounts - TOK9,120,DITA

    2. For W&I accounts - TOM9,120,CPAT

  15. Update AMS history with all specific actions taken including the actions requested to be completed by CPAT/DITA.

5.19.6.25.4  (10-05-2012)
Next Case Actions on expired K5-9/M5-9 Inventory

  1. Research AMS history for any indication substantiation was received

  2. Check AMS Alerts for any Correspondence Imaging System (CIS) documents that may be related to the ID theft issue.

  3. Research IDRS for an open IDRS control base, TC971 AC501, 522, 504 or 506.

    Note:

    If TC 971 AC 505 is present and there is no contact from the taxpayer indicating Identity Theft exists, notate AMS history (e.g., "No identity theft claim made by the taxpayer." . Reassign the case to the appropriate function on ACS to take next case action necessary. Do not treat as an Identity Theft case.

  4. If there is indication the substantiation was received and the issue has not been resolved, make telephone/E-mail contact with the IDT coordinator/liaison for the responsible function to determine additional follow-up needs.

    1. If the documentation/substantiation is on the CIS system and it appears that AM has not forwarded the documents to the appropriate Compliance function (e.g. AUR, Exam, or ASFR), FAX to the appropriate Compliance functional liaison Form 4442 with the CIS prints. Update the account to the appropriate inventory, K6/M6, K7/M7, K8/M8 or K9/M9 with follow-up date 120 and the appropriate functional code, e.g. IDTAUR, IDTEXAM, etc.

    2. If the documentation/substantiation is on the CIS system and it appears that AM has forwarded the documents to the appropriate Compliance function (e.g. AUR, Exam, or ASFR), contact the appropriate Compliance functional liaison via telephone/E-mail.

    3. Update AMS and ACS as follows:

    • If immediate reply, update the account with the follow-up as discussed with the responsible function.

    • If waiting for a response (voice mail left or function requests time to review the account), update follow-up date with "OADT,07"

    • If no response within one week of initial contact, forward to the Identity Theft Coordinator for assistance and update the follow-up date with "OADT,07,IDTCOORD."

    • ID Theft Coordinator will attempt contact with the functional area coordinator to determine the follow-up actions and time needed.

    • If the ID Theft Coordinator is not successful in their contact elevate to HQ.

  5. If taxpayers do not provide substantiation/documentation:

    1. If there is a TC 971 AC 522 on ENMOD, input a TC 972 AC 522 with Source Code "NORPLY" and the applicable tax year the identity theft was to have occurred. On ACS, issue LT16 and reassign the account to the appropriate inventory.

    2. If there is not a TC 971 AC 522 on ENMOD, input a TC 971 AC 522 with Source Code "PNDCLM" and reflects the tax year of the identity theft incident. Also input a TC 972 AC 522 with Source Code "NORPLY" and appropriate tax year using a Posting Delay Code "1" . On ACS, issue LT16 and reassign the account to the appropriate inventory.

  6. If there is no indication the taxpayer was informed to submit substantiation documentation:

    1. Contact the taxpayer by phone or Letter 239C/SP. Ask the taxpayer to provide the substantiation documentation and return it within 30 days (60 days for International).

    2. Add an additional 30 days (60 days for International) to the deadline date when extending the follow-up date on ACS. The case will remain in K5/M5 inventory.

    3. Ensure TC 971 AC 522 with Source Code “PNDCLM” and reflects the tax year of the identity theft incident is on CC ENMOD.

  7. If there is indication the case has been resolved (e.g., TC971 AC 501):

    1. If a balance due remains, take the next appropriate action and reassign to the appropriate function (e.g., "TOXX,30,ADJBD" ).

    2. If there is a return delinquency with a filing requirement still open, issue LT16.

    3. If there is a return delinquency and the filing requirements are closed, follow guidelines as outlined in IRM 5.19.2 for closing action.

    4. If there is not a balance due or a return delinquency, updated the ACS follow-up date with "OADT,30,IDTFIXD" .

  8. Document AMS. It is imperative/critical that thorough documentation is completed on these cases. Please be sure to include dates of all contacts with other functional areas, as well as documenting the discussion(s), any actions and/or resolutions taken on the account and future next case actions.

  9. The K/M inventories should be worked daily/weekly to address cases with expired follow-up dates.

  10. Use OFP 64710 when taking next case actions. Count each entity processed.

5.19.6.25.4.1  (10-05-2012)
Follow-Up Actions on K5/M5 ID Theft Accounts Involving Wrongful Levy

  1. When an Identity Theft account involves a wrongful levy issue, use the following procedures:

    IF AND THEN
    Case was sent: SB/SE: "TOx5,99,IRSN/ITIN" "TOx5,99,EXCESSC" (x = K for SB/SE and M for W&I) Non-owner of the social security number has secured an SSN or ITIN and payments are within 9 months of levy
    • Reverse Freeze with TC 571 before refunding the payments

    • Transfer the levy payment(s) to the account of the non-owner of the social security number and manually refund the payment(s) from that account, where appropriate.

    Case was sent: SB/SE: "TOx5,99,IRSN/ITIN" "TOx5,99,EXCESSC" (x = K for SB/SE and M for W&I) The non-owner of the social security number contacts IRS about the issue more than 9 months after the levy issuance date
    • Do not refund the payment(s).

    • Move the payment to Excess Collection. Complete a Form 8758, Excess Collections File Addition, for each credit. Use category IDEN in box 4.

    • Document Comments with the following verbiage: "Wrongful Levy- Do Not Apply or Refund-ID Theft".

    Note:

    See IRM 3.17.220, Excess Collections File, for Excess Collections.

    Case was sent: SB/SE: "TOx5,99,IRSN/ITIN" "TOx5,99,EXCESSC" (x = K for SB/SE and M for W&I) Non-owner of the social security number has secured an SSN or ITIN and payments more than 9 months from the levy issuance date
    • Do not refund the payment(s).

    • Move the payment to Excess Collection. Complete a Form 8758, Excess Collections File Addition, for each credit. Use category IDEN in box 4.

    • Document Comments with the following verbiage: "Wrongful Levy- Do Not Apply or Refund-ID Theft".

    Case was sent: SB/SE: "TOx5,99,IRSN/ITIN" "TOx5,99,EXCESSC" (x = K for SB/SE and M for W&I) Non-owner of the social security number has not secured an SSN or ITIN and payments are within 9 months of levy issuance date
    • Move the payment/credit items belonging to the non-owner to a temporary number (IRSN).

    • Issue the manual refund to the non-owner, where appropriate

    Note:

    If inclusion of a number is required to issue the check, make sure the IRSN is on any check or correspondence issued to the non-owner. See IRM 5.19.1–19, Guidance for Obtaining an IRSN

    Note:

    See IRM 5.19.4.4.12 for information needed to substantiate Wrongful Levy.

5.19.6.26  (10-05-2012)
Return Prepared Misconduct

  1. When a case is received claiming return preparer misconduct, suspend the case "TOK3" (SB/SE) or "TOM3" (W&I) for 60 days.

  2. Instructions for processing Return Preparer Misconduct cases are still pending. Contact your HQ ACSS Analyst for additional guidance until instructions are developed.

Exhibit 5.19.6-1 
ACS CORRESPONDENCE, ENVELOPES, and FORMS

ACS Output Explanation Mailer Envelope Return Envelope Inserts
LT 11 - (Certified Mail) Final Notice (1058) E–142 E–205 Pub 594
Pub 1660
Form 12153
LT 11 - NC (Non Certified Mail) Final Notice (1058) POA Copy E-178 E-205  
LT 11 - Foreign Address (Registered Mail) Final Notice (1058)   E-211 E-205 Pub 594
Pub 1660
Form 12153
LT 14 Request for Additional Information (2057) E–178 E–205  
LT 16 Request for Telephone Contact (2050) E–178 E–205  
LT 18 IRC 6020(b) Referral Warning Letter (1615) E–178 E–205  
LT 21 Balance Due Letter (726 (ACS) E–178 E–205  
LT 23 Correspondence Acknowledgment Letter (96 ACS) E–178 E–205  
LT 24 Payment Proposal Letter (1741) E–178 E–205  
LT 25 Short-Term Agreement Confirmation Letter (1829) E–178 E–205  
LT 26 Return Delinquency Letter (4903) E–178 E–205  
LT 27 CIS Instructions (1737) E–178 E–205 433F
LT 33 Requests balance due when a recent payment did not full pay the account (675). E–178 E–205  
LT 35 To secure information on claimed payments (116). E–178 E–205  
LT 37 Used when rejecting a taxpayer's written request for an adjustment and unable to contact the taxpayer by telephone (1735). E–178 E–205  
LT 38 Penalty Abatement Denial Letter (2637) E–178 E–205 Notice 910
LT 39 Reminder Notice E–178 E–205  
LT 40 Notification of Possible Third Party Contact (Bal Due) E–178 None  
LT41 Notification of Possible Third Party Contact (Ret Del) E-178 None  
LT 99 Please call us about your overdue taxes or tax returns. E–178 E–205  
LP 47 Address Information Request E–178 E–208 Business Reply Mail return envelope (BRM)
LP 51 Request to State Employment Commission (1740) E–178 E–208 BRM
LP 52 Request to Secretary of State (751) E–178 E–208 BRM
LP 53 Request to Division of Motor Vehicles (1001) E–178 E–208 BRM
LP 59 Levy Follow-Up (668–C) E–178 E–205  
LP 61 Request to Locate Individual (sent to employers) (1743) E–178 E–208 BRM
LP 62 Request to Locate Individual (sent to financial institutions) (1739) E–178 E–208 BRM
LP 64 Request to Locate Individual (sent to neighbor or other third party) (1731) E–178 E–208 BRM
LP 68 Levy Release (668D) E–178 None  
668–A (C) Notice of Levy E–178 E–205  
668–W (C) Notice of Levy on Wages, Salary, and Other Income E–178 E–205 Publication 1494 printed with Levy
F. 8519 Taxpayer's copy of Notice of Levy E–178 E–205  

Exhibit 5.19.6-2 
Request for Signature Change for ACS printed products (NOT21 and NOT22)

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