5.19.6  ACS Support

Manual Transmittal

December 18, 2014

Purpose

(1) This transmits revised IRM 5.19.6, Liability Collection, ACS Support.

Material Changes

(1) IPU 14U1488 issued 10-15-2014 IRM 5.19.6.14(3) clarified potential information to be added in the Comments section of the Levy Response ACSWeb application.

(2) IPU 14U1488 issued 10-15-2014 IRM 5.19.6.17.4 added new (3) and (4) to provide guidance on processing deceased and foreign UD NFTLs. Renumbered remaining paragraphs accordingly.

(3) IPU 14U1488 issued 10-15-2014 IRM 5.19.6.20 added new (2) instructing to refer cases to "M0" in lieu of "S0" when processing this inventory.

(4) IPU 14U1488 issued 10-15-2014 IRM 5.19.6.22.6(3)b added Note instructing to retain hard copy correspondence to forward to Independent Review.

(5) IPU 14U1488 issued 10-15-2014 IRM 5.19.6.23.1 added new (5) instructing to correct the designated payment code (DPC) when the taxpayer's payment was erroneously marked as a levy payment. Also added Note after new (5) to issue a 549C if the account is paid in full after correcting the DPC. Renumbered remaining paragraphs accordingly.

(6) IPU 14U1488 issued 10-15-2014 IRM 5.19.6.23.1(11) added a new Reminder to attempt to contact the taxpayer by telephone prior to sending a letter.

(7) IPU 14U1488 issued 10-15-2014 IRM 5.19.6.26.4(2)b added Note advising W&I ACSS no longer sends their cases to CPAT. Account adjustments are completed by W&I ACSS.

(8) IPU 14U1543 issued 10-31-2014 IRM 5.19.6.11(10) changed follow-up timeframe when reassigning cases "TOS4" from "30" to "60" days.

(9) IPU 14U1543 issued 10-31-2014 IRM 5.19.6.12.1(2) and (4) changed follow-up timeframe when reassigning cases "TOS4" from "30" to "60" days.

(10) This IRM has also been updated to include the Affordable Care Act (ACA) Provision 1501: Requirement to Maintain Minimum Essential Coverage (Individual Shared Responsibility) (IRC §5000A), as identified below:

  • IRM 5.19.6.6.2(1) added new Note to address not including or adding MFT 35 modules to a NFTL.

  • RM 5.19.6.7.3(3) added new Note to address not including MFT 35 modules on a levy.

  • IRM 5.19.6.12.1 Affordable Care Act (ACA), insert new section. Renumbered existing sections.

  • IRM 5.19.6.12.1.1 Individual Shared Responsibility Payment (SRP) -- MFT 35 (IMF Only), insert new section.

  • IRM 5.19.6.12.1.2 Reserved, insert new section.

  • IRM 5.19.6.23.1 Researching LEVYPMT Transcripts and Open LEVY Control Bases, insert new paragraph (7) with Caution and new Reminder and Note in (10).

(11) Editorial changes were made throughout this IRM to update website addresses, legal references, and IRM references.

Effect on Other Documents

This material supersedes IRM 5.19.6, dated October 5, 2012. The following Interim Guidance numbers are incorporated into this IRM: 13U0673, 13U1182, and 13U1613.

Audience

Automated Collection System Support (ACSS) site employees in the Small Business / Self Employed (SB/SE), and Wage and Investment (W&I) Campuses.

Effective Date

(01-01-2015)

Cheryl Cordero
Director, Filing and Payment Compliance

5.19.6.1  (06-17-2014)
ACS Support Overview/What is ACS Support

  1. Automated Collection System Support (ACSS) is a Compliance Operation, supporting ACS Call-Sites, resolving correspondence from taxpayers, their representatives, and/or third party contacts. These include Taxpayer Delinquent Accounts (TDA) with a balance due and/or Taxpayer Delinquency Investigations (TDI) with delinquent returns.

  2. There are five ACS Support sites.

    • Atlanta Campus (W&I)

    • Cincinnati Campus (SB/SE)

    • Fresno Campus (W&I)

    • Kansas City Campus (W&I)

    • Philadelphia Campus (SB/SE)

  3. ACS Support is responsible for working the "O" and "S" inventories. See IRM 5.19.6.21, Oscar "O" Inventory, and IRM 5.19.6.22, S - Inventories, for the inventory descriptions.

  4. W&I ACSS works select "M" and "R" inventories. See IRM 5.19.6.20, M Inventories - W&I Only, and IRM 5.19.5.5, Procedures for Research Function for guidance on processing these inventories.

  5. SBSE ACSS works the "K3" and "R2" inventories. See IRM 5.19.6.19.3, K3 Inventory - Return Preparer Misconduct and IRM 5.19.5.5.3, R2 - Taxpayer Advocate Service/Congressional for guidance on processing these inventories.

  6. ACS Support duties consist of:

    • Perfecting of flagged levy requests and NFTL requests -- daily.

    • Processing action lists -- weekly.

    • Perfecting levies -- daily

    • Processing action requests -- daily.

    • Performing account actions from correspondence.

    • Processing paper levy responses.

    • Processing TAS & CDP cases.

    • Processing ACS undelivered mail.

    • Processing balancing lists.

    • Processing TDI returns.

  7. W&I and SBSE have designated individuals serving as coordinators/liaisons. The contact information can be located on SERP under the Who/Where tab and then selecting applicable coordinator link (e.g., ACS Support Liaisons or ACS CDP Coordinators).

    • ACSS Liaison

    • CDP Coordinator

    • Collection Appeal Program (CAP) Coordinator

    • Identity Theft Coordinator

    • NLS Coordinator

    • SITLP Liaison

    • TAS Liaison

    Note:

    The contact information for the Identity Theft Coordinator can be located on SERP under the Identity Theft Liaisons or ITAR Liaisons and then selecting the "W&I ACS" or "SBSE ACS" link.

5.19.6.2  (06-17-2014)
Time Reporting

  1. The Work Planning and Control (WP&C) System tracks time expended and volume of work processed by work code.

  2. For a complete description of each OFP listed below, go to http://ofp.web.irs.gov. See IRM 25.14.1, Integrated Management Planning and Information System (IMPIS) Work Planning & Control, Production Control and Performance Reporting, for more information about the WP&C.

  3. Report ACS Support work under Organization Code 76000 using functions 790, 810 and 820.

  4. The following program codes are used by both SB/SE and W&I for ACS Support work.

    Caution:

    Only codes approved by National Office may be used for reporting of work.

    • 64000 ACSS Clerical

    • 64011 ACSS Liaison

    • 64012 ACSS TAS Inquiries

    • 64110 ACSS Financial Analysis (CIS - Collection Information Statement)

    • 6412x TDA - Balance Due taxpayer correspondence

    • 6413x TDI - Return Delinquency taxpayer correspondence

    • 6414x Levy and LP responses (Third Party Correspondence)

    • 64160 Forms 3870,4159 &4442

    • 6417x Other ACS Support Inventory

    • 64180 TRIS - Voice Balance Due (VBD) listings

    • 6430x ACS NFTLs, levies and letters

    • 64304 Undeliverable Notice of Levy and LP59 letters to levy sources

    • 64400 CDP - Front end

    • 64410 CDP - Back end

    • 64420 Collection Appeal Program (CAP)

    • 6450x ACS Miscellaneous listings (includes ACS Balancing List, ACS Error lists, ACS Aged lists, TNR - VV list)

    • 64610 LEVYPYT Transcripts

    • 64620 C Open Levy Control Bases

    • 6470x ACS Action lists

    • 6471x ACSS Identity Theft

    • 6475x ACSS Return Preparer Misconduct

    • 64800 ACS Action requests

    • 64810 - IA User Fee Reduction (W&I KCSC only)

    • 6490x ACS Undeliverable mail

5.19.6.3  (10-05-2012)
ACS Support Research

  1. Systems used by ACS Support include the following:

    • IDRS

    • ACS

    • AMS

    • ALS

    • SERP

    • ADR

    • GII

    • RTR

    • EUP for TDS access

  2. In addition to the IRM 5.19.6, the following IRMs are used for processing work performed in ACS Support:

    • IRM 2.3, IDRS Terminal Responses

    • IRM 2.4, IDRS Terminal Input

    • IRM 5.19.5, ACS Inventory

    • IRM 5.19.4, Enforcement Action

    • IRM 5.19.1, Balance Due

    • IRM 5.19.2, Return Delinquency

    • IRM 5.19.7, Campus Collection Programs (ADR undeliverable mail processing)

    • IRM 5.19.8, Collection Appeal Rights

    • IRM 5.19.9, Automated Levy Programs

    • IRM 5.19.10, Collection Operations Transcript Processing

    • IRM 5.19.11, Withholding Compliance Program

    • IRM 5.19.12, Centralized Case Processing - Liens

    • IRM 10.5.3, Identity Protection Program

    Note:

    Additional procedures are contained throughout IRM 21, Customer Account Services (CAS) and other IRMs

5.19.6.3.1  (06-17-2014)
Mandated IAT Tools for ACS Support

  1. This section provides information on mandated IAT tools for ACSS Employees.

  2. IAT provides tools that simplify research, reduce keystrokes, eliminates repetitive typing, and increases the accuracy of regular work processes.

  3. If an IAT tool is not available, or an employee has a problem with the IAT Task Manager, the case should be processed through IDRS, following established procedures. See the IAT Website , for how to report/fix problems with IAT tools.

  4. Additional IAT tools will be added to the following list when one is deemed beneficial and seen as adding quality to the ACSS work processes.

  5. IAT tool users can visit the IAT Website to become a subscriber to the IAT newsletter. The iNews details all ongoing IAT activity with tool retirements and rollouts

  6. The mandatory IAT Tools are:

    • Credit Transfer: Automates the transfer of credits from one module to another.

    • Erroneous Manual Refund (EMT): Assists in monitoring manual refunds

    • Fill Forms: Automates and assists with the generation of various IRS forms.

      Note:

      If a form is available through AMS and the IAT Fill Forms tool, use the AMS form as it will upload the completed form details into the AMS history. This will eliminate the need to manually document the form details into AMS history.

    • Letters: Allows the user to send any "C" or "SP" Letter listed in the Correspondex Index.

    • Manual Refund: Researches the account for duplicate erroneous refund conditions and accounting accept/reject conditions. The data will auto-populate Form 5792, IDRS Generated Refund, or Form 3753, Manual Refund Posting Voucher, based on the user's completion of the Form preference box.

    • REQ54: Assists user with input of REQ54 adjustments.

    • REQ77: Assists with the automation of command code REQ77; used to input audit/action trail codes on IDRS.

    • X-Claim: Assists the user with inputting and adjusting Form 1040X, Amended Returns.

  7. The suggested use IAT tools are Payment Tracer and Compliance Suite.

  8. Additional information for each tool, including job aids, can be located on the IAT website at http://iat.web.irs.gov/JobAids/iat.asp.

5.19.6.4  (10-05-2012)
ACS Letter/Levy Mailout

  1. ACS outgoing correspondence consists of the following items:

    • Taxpayer letters (LT) Run Number NOT22.

    • Third party letters (LP) Run Number NOT22.

    • Form 668-W(c), Notice of Levy on Wages, Salaries, and Other Income- Run Number NOT21.

    • Form 668-A(c), Notice of Levy - Run Number NOT21.

    • Form 8519, Taxpayer Copy of Notice of Levy - Run Number NOT21.

  2. See Exhibit 5.19.6-1 for a complete list of letters, levies, mailer envelopes, return envelopes and required inserts.

  3. ACS notices are printed and mailed from the Correspondence Production Services (CPS) sites. Generally, SBSE ACS notices are processed by Detroit - CPS (East) and W&I notices are processed by Ogden - CPS (West). ACS generates outgoing correspondence weekly for new accounts and daily for items requested in ACS real-time.

  4. ACS generated correspondence is dated seven days from the request date, excluding weekends and Holidays.

    Note:

    Levy Releases, LP68, are dated 5 business days from the request date.

  5. Some banks, local businesses and major nationwide employers have requested that levies and related correspondence be mailed to a centralized address. See IRM 5.19.4.3.5 for a description of how levy sources are created. See IRM 5.19.4.3.8 regarding centralized mail addresses and see IRM 5.19.4.3.9 for information on levy source address availability on SERP.

    Reminder:

    ACS employees are required to make sure that addresses are complete including zip codes before requesting the levy or letter. For rural areas a street or post office box may be necessary.

  6. If a letter/LP, levy, or NFTL is not mailed for any reason, reject the action on ACS as follows:

    • For letter or LPs, enter "MCLT,01, LTnn" or "MCLP,01,LPnn" . For a levy, enter "MCLV,,LVnn" . For a NFTL, enter "MCFM,,CMTmm-dd" . "nn" is the letter, LP, or levy number.

    • Enter the reason for not mailing the original notice in AMS history.

    • Reissue the notice; OR assign the account back to the originating function (S, C, R, or I) if the notice will not be reissued.

      Note:

      DO NOT reissue the notice if the Status changed (no longer TDA or TDI status) or there are new comments or account activity that make the correspondence unnecessary. Notate in AMS comments the reason the notice was not reissued.

5.19.6.4.1  (07-12-2004)
Signatures on ACS Letters and Levies

  1. ACS letters and levies, with the exception of LT/ST 11, contain the signature of an ACS call site operations manager; one for each ACS Support campus:

    • Philadelphia call site operations manager (PSC ACS Support)

    • Detroit call site operations manager (CSC ACS Support)

    • Kansas City call site operations manager (KCSC ACS Support)

    • Fresno call site operations manager (FSC ACS Support)

  2. Signatures are stored in the national electronic library and are accessed when letter/levy print jobs are processed.

  3. If a call site operation manager retires, gets new job, etc., the signature must be updated with new operations managers name.

  4. The signatures for ACS products are updated by the User Support function in each of the four campuses in (1) above.

5.19.6.4.2  (07-08-2008)
Securing new/revised Signatures for ACS Letters and Levies

  1. When notified of a change in name, request the new ACS operations manager to write their signature within the box using black ink. See Exhibit 5.19.6-2.

    Note:

    This page can be printed from SERP and used for routing to the User Support function.

  2. It is best to secure an original signature not a faxed one. If the call site operations manager is off site they should mail it to the ACS Support department.

5.19.6.4.3  (07-12-2004)
Routing signature change to local User Support Function

  1. Deliver the request for signature change to your campus User Support function.

  2. An ICS/ACS print (IAP) computer specialist will digitize the signature and load it on the print system library.

  3. The digitized signature for all LT/ST & LP/SP letters generated by NOT22 is placed in library NRPS.ACSA.PSEGLIB with the external segment name of S1ACSCS. The computer specialist will use ELIXIR software to convert the signature into a page segment (pseg), and rotate the pseg 180 degrees.

  4. The digitized signature for levies generated by NOT21 is placed in library IRSX.SYSx.LOCAL.PSEGLIB with the external segment name of S1ACSCB.

    Note:

    x represents a support site literal E(CSC), F(FSC), G(KCSC), J(PSC). Effective July 2, 2007, ACS notices that require printing and mailing are generated from one of the Correspondence Production Services (CPS) sites.

5.19.6.4.4  (07-08-2008)
Verification of signature change

  1. ACS Support should verify that the signature change was made by the User Support function and that it is printing correctly (meaning it is placed in the proper position on the letter and is not printed upside down).

  2. If any problems are discovered, contact the computer specialist immediately.

5.19.6.5  (10-15-2010)
Certified Mail Process

  1. The ACS LT11 is mailed certified, return receipt requested. On July 2, 2007 the Correspondence Production Services (CPS) sites assumed responsibility for the printing and mailing of ACS notices. This is now accomplished through its Notice Delivery System (NDS). Also, an automated Return Receipt Request process using a new U.S. Postal Service (USPS) system called Bulk Proof of Delivery (BPOD) was instituted. These implementations eliminated the manual work involved with processing the ACS notice output and replaced the CDP Certified Mail System (CDP-CMS).

  2. The BPOD service involves CPS sending a request file to USPS to obtain delivery notification instead of sending USPS Form 3811 (Green Cards) on all return receipt requests. USPS provides delivery results back in a series of electronic files including signature images. The CPS NDS allows the mailing status Transaction Code (TC 971-069) to systemically post to IDRS. The TC 971-069 will be posted to IDRS only when a CDP notice is physically presented to USPS for mailing (previously it posted when the CDP notice was issued from ACS). In addition, NDS generates a certified mail listing to be presented to USPS for proof of mailing. This is a listing of data corresponding to the actual notices that are delivered to USPS for mailing. The USPS stamped certified mail listings will be returned to the ACS Support function at each campus for future CDP hearing use if needed.

  3. An additional feature of NDS allows the obtained delivery status information (TC971 - AC 066, 067,068) to be systemically posted to IDRS and the signature image to be stored in a repository. This process is referred to as Inbound Return Receipt Automation (IRRA). The Certified Mail Repository (CMR) stores this information.

5.19.6.6  (06-17-2014)
Automated Lien System (ALS), Overview

  1. The following sections provide instructions for printing, perfecting and quality reviewing Notice of Federal Tax Liens (NFTLs) requested via ACS for input to the campus portion of the Automated Lien System (ALS).

  2. NFTLs are requested on ACSWeb by using history code FM10. Certain conditions exist which require special procedures when filing a NFTL. In these cases employees will enter the history code FM10 twice, creating multiple requests.

  3. When a CAF indicator is present or there are mixed modules, a second FM10 will systemically generate. The variable action history will reflect the reason for the second FM10. For example, when the CAF indicator is present, the CAF number for the POA is populated.

  4. The FM10 requests are downloaded to the ALS-ACS Perfection program. When there are multiple FM10s, multiple requests will download.

  5. Process NFTL requests within five workdays of receipt.

    Note:

    Any NFTL request not perfected will be rejected from ALS. See IRM 5.19.6.6.7 for information on how to handle NFTLs that are rejected during the perfection process.

  6. To assist with processing NFTL requests, refer to IRM 5.19.12, Centralized Case Processing - Liens, and the Automated Lien System (ALS) User Guide which can be found on SERP under the "IRM Supplements" tab.

5.19.6.6.1  (10-15-2010)
Systemic Batching of Liens

  1. There are two ways to batch NFTLs.

    1. Input size of batch and the system will automatically calculate the number of batches.

    2. Bypass size by pressing enter and input the number of batches and the system will automatically calculate the size of the batch.

    Note:

    Using the first method ensures the system automatically batches the entire inventory. If the second method is used, verify there is no inventory remaining to be batched.

  2. The system will then ask you if you are ready to begin batching.

    • Answer with "Y" if yes.

    • Answer with "N" if you want to re-size your batches.

  3. The system will automatically assign a batch number to each of the batches.

    • The system will ask for the employee's login to be input.

    • The system will then ask if you are ready to print.
      •Type "Y" for yes and the batch will be printed.
      •Type "N" for no and you will need to re-input the login name.

  4. Each batch will print out with 2 cover sheets. The cover sheet will show the batch number, the employee it is assigned to and the volume of the batch. One cover sheet should go with the batched NFTLs and is distributed to tax examiners to work. The second cover sheet should be retained until the batch is completed and then destroyed.

5.19.6.6.2  (01-01-2015)
Processing NFTL Requests

  1. Each NFTL request contains the following information:

    • Area Office location.

    • Taxpayer's name.

    • Taxpayer's address.

    • Tax Periods.

    • TIN.

    • Unpaid balance of assessment as shown on ACS.

    • NFTL request date.

    Note:

    MFT 35 modules are never to be included or added to a NFTL. If you receive a NFTL request with a MFT 35 module listed, reject the NFTL request on ACS using “MCFM,,CMTmm-dd” and reassign back to the manager function of the originator. Add AMS narratives.

    Note:

    If you receive a NFTL request with more than 15 tax modules, reject the NFTL request on ACS using "MCFM,,CMTmm-dd" and reassign back to the manager function of the originator for manual processing as outlined in IRM 5.19.4.6.1(2)b, How to File a Lien. Add AMS narratives.

  2. Research each NFTL request on IDRS for the following items:

    • Assessment dates.

    • Balance due amounts.

    • Valid entity type (individual, corporation, etc.)

    • Civil penalty reference codes.

    • Valid name line(s) and address.

5.19.6.6.3  (10-05-2012)
Perfection of Taxpayer's Name and Address

  1. If the NFTL is for a Corporation or Partnership and is not reflected in the name line, write corporation or partnership after the name.

  2. A corporation can be identified from the following indicators:

    • A Form 1120 filing requirement on ENMOD, INOLE, etc.

    • One of the following words in the first name line, INC., Incorporated, Corporation, Corp., Ltd., Limited, and Association.

  3. A partnership can be identified from the following indicators:

    • A Form 1065 filing requirement on ENMOD, INOLE, etc.

    • More than one person's name included in the name lines.

    • Any name line which includes, PTR., Partner, or General Partner.

      Note:

      If the entity is a partnership, do not include the names of individual partners on ALS. The NFTL will be filed in the partnership's name and address only.

  4. If a BMF entity does not clearly fall into the category of corporation or partnership, code it as a sole proprietor.

  5. ENMOD may contain numerous name lines. The IMF name lines on the NFTL must match the IMF name line for the tax modules listed on the NFTL. If different, use the information from ENMOD.

  6. Compare address with ENMOD. If a new address is found, including "AP" and "PN" , edit the NFTL with the new address.

5.19.6.6.4  (10-05-2012)
Perfection of Assessment Date, Module Balances and Civil Penalty Reference Codes

  1. You can file one NFTL for multiple modules against the same taxpayer. Each module is listed separately.

  2. A module can have more than one unpaid assessment transaction code, (TC150, 240, 290, 300 or 765). Annotate each unpaid assessment transaction date.

    • Enter the unpaid balance due for each module next to the most recent assessment date. See the NOTE and REMINDER listed below under item #4.

    • Enter .00 next to any earlier assessment dates that appear on the same module.

    Note:

    Do not add the civil penalty reference codes when the TC 240 is part of a non MFT 55 module.

  3. ALS will accept up to 15 assessments on one NFTL. If more than 15, reject on ACS using "MCFM,,CMTmm-dd" and reassign the case back to the manager function of the originator for manual processing as outlined in IRM 5.19.4.6.1(2)(b), How to File a Lien. Reject the NFTL request in ALS and document AMS history with rejection information.

  4. Compare balance due for each module with balance due on SUMRY. If different, notate new balance.

    Note:

    If only accruals are due, calculate the amount to the date of the NFTL request using CC INTST and notate on the NFTL request.

    Reminder:

    When necessary, compute restricted Failure to Pay (FTP) penalties and/or restricted interest using the date of the NFTL request and notate the amount on the NFTL request. See IRM 20.1Penalty Handbook, and IRM 20.2Interest, for guidance on how to compute restricted interest and penalties. Penalties/interest should be assessed or abated as appropriate.

  5. If the assessment transaction code is a TC 240 (Civil Penalty), notate the civil penalty reference code on MFT 55 modules only .

  6. If any module is in status 12 or 72, line through it. If all the modules are in status 12 or 72, mark the NFTL request, "reject." . Document AMS history with rejection information.

  7. NFTLs filed on Form 2290 , Heavy Highway Vehicle Use Tax Return, modules should be prepared using the period beginning date (e.g., 07-01-2012) rather than the period ending date (e.g., 06-30-2013). This is very important when there is more than one period for a specific TIN. The period beginnings must be used to separate each assessment to ensure that we receive the module satisfaction indicator from the master file when each module is satisfied.

5.19.6.6.5  (06-17-2014)
Perfection of Multiple Requests for the Same Taxpayer

  1. Multiple requests can either be:

    • systemically generated, based on conditions present on an account, or

      Note:

      The variable action history will contain the reason for the systemically generated multiple FM10.

    • input by an employee when a condition exists which requires special processing. See IRM 5.19.4.6.2 , Special NFTL Filing Considerations.

      Note:

      Comments providing special instructions for processing the NFTL request will be found on AMS under the issue code for "Liens" when an employee inputs multiple FM10s.

  2. The ACS NFTL programming will systemically generate a second FM10 in the following instances:

    • when there is a CAF indicator present on the account (ACS variable action history will reflect the CAF number for the POA), or

    • when there are mixed modules on an account for which the NFTL is being filed. For example, there are TDA modules for an MFT 30 and MFT 29 or MFT 31 on an account. (ACS variable action history will reflect "MIXMODS" ).

  3. When the CAF indicator is present, the authorized POA information is pulled directly from the CAF and forwarded with the NFTL request to the ALS-ACS Interface program. The POA information will be displayed after the NFTL information is perfected. Verify the POA information and if there are no changes, accept by using CTRL A.

  4. When the multiple FM10 are the result of ‘mixed modules’, care must taken to ensure that the appropriate taxpayers are listed on the NFTL.

  5. For all other multiple NFTLs (FM10 appears in ACS history twice) research AMS comments for special instructions.

    • POA not on CAF

    • Real property in more than one filing jurisdiction

    • An ex-spouse living at a different address

    • A street address for an entity with a PO Box

    • Additional modules on IDRS that are not on ACS

  6. Annotate or attach a print to the NFTL request with the additional information found.

  7. Input the additional information on ALS.

  8. If AMS narratives do not show a reason for the employee-generated multiple FM10, line through the NFTL request and reject the NFTL on ACS:

    • Input "MCFM,,CMTmm-dd" and note on ACS comments why it is being rejected.

    • Input "TOxx,01,REJFM10" (xx - manager function of area that input the FM10 in history).

    Note:

    If NFTL is being rejected on ACS, it should also be rejected on ALS.

5.19.6.6.6  (10-15-2010)
ALS Data Perfection Screen - General

  1. After securing all the above information from IDRS, access the ACS/ALS database and perfect each NFTL record using the NFTL request. For each NFTL record on ALS, the cursor appears at the first element to be perfected.

  2. Perfect the taxpayer name by entering the appropriate entity type codes:

    1. 1- Individual - Use for all IMF and IRAF taxpayers.

    2. 4- Corporation

    3. 7- Partnership - Use when the entity is clearly a partnership.

    4. 9- Sole Proprietorship

  3. When there are no more NFTLs to perfect, the message "NO ADDITIONAL TINS" is displayed.

  4. For each NFTL perfected, destroy the ALS printout after quality review.

  5. NFTLs that cannot be perfected should be rejected on ALS and ACS. To reject a NFTL on ACS, input action code "MCFM,,CMTmm-dd" .

5.19.6.6.7  (06-19-2012)
Stale Lien Rejection Report

  1. Effective June 11, 2012 when NFTLs are not perfected within 5 days after being loaded to ACSS/ALS a report, "Potentially Stale Lien Summary" , will generate advising there are NFTLs that need to be perfected by close of business or the NFTLs will be rejected. NFTLs not perfected by close of business will be rejected.

  2. Account information for rejected NFTLs will be provided in the "Stale Lien Rejection Report" .

  3. ACSS sites are responsible for addressing all accounts listed for their site contained on the Stale Lien Rejection Report by close of business the same day the report generates. The site must provide E-mail confirmation to HQ that new requests for NFTL have been input.

  4. If an account is still open on ACS, status 22, employees will need to take the following actions:

    1. Input an action history: "MCFM,,STALELIEN" .

    2. Review AMS history for any annotations of special NFTL instructions. If present, follow procedures in IRM 5.19.4.6.2.

    3. Input a new FM10.

    4. Update AMS history.

      Note:

      When updating AMS histories with special NFTL filing conditions, employees must enter those comments using the issue code for "Liens" .

  5. For those accounts that have closed off of ACS, no longer in status 22, employees will be required to prepare a Form 12636 , Request for Filing or Refiling Notice of Federal Tax Lien to manually request the NFTL.

    1. Update AMS history on account that original NFTL request was rejected as a stale NFTL.

      Note:

      When updating AMS histories with special NFTL filing conditions, employees must enter those comments using the issue code for "Liens" .

    2. Review AMS history for any annotations of special NFTL instructions. If present, they must be annotated on the Form 12636.

    3. Prepare the Form 12636 for all modules that were to be included on the NFTL.

    4. Obtain manager or designated employee approval, if necessary and forward to the Centralized Case Processing Lien Unit (CCPLU). The address for CCPLU may be found under the Who/Where tab on SERP.

5.19.6.6.8  (10-15-2010)
Time Report to WP&C

  1. Charge time spent on this program to OFP 810-64301.

  2. Points of count are taken from the daily FM10 Processing Report.

  3. Do not take an additional item count for IDRS or ACS research, ALS input, ACS input, or clerical duties.

5.19.6.7  (07-01-2013)
Levy Review

  1. Beginning January 2009, the online levy notice review and perfection application, Electronic Levy System (ELS), retired. All ELS system functionality migrated to the ACS application.

  2. Similar to ELS, ACS programming systemically screens the levy notices issued by ACS searching for pre-identified criteria. Based upon the result of the screening, ACS will either:

    • void the levy notice and generate a systemic action history item "SCLV" ; or

    • flag the notice for online review; or

    • allow the notice to be issued

  3. ACSS users with the appropriate ACS profiles will review and perfect levy notices that have been flagged for review. Levy notices not flagged for review in the ACS screening phase are sent to print during ACS overnight processing.

  4. The ACS Levy Review and National Levy Source (NLS) Screens User Guide contains complete information on the content of ACS levy review screen displays, reports, and processes. The instructions in this manual provide specific procedures for reviewing levies via ACS Levy Review.

  5. IAT tools simplify processing by assisting the user with IDRS research and input. The tools also reduce the chance of errors and improve productivity. When an action must be taken and an IAT tool is available, ACSS employees with access to IAT tools are required to complete the action using the IAT tool. See IRM 5.19.6.3.1, Mandated IAT Tools for ACS Support, for a list of mandated IAT tools. Document the tool used and the results in AMS comments.

    Note:

    If an IAT tool is not functioning properly or it is determined not to be appropriate for a specific situation, the case should be worked using IDRS. For more information on each tool as well as job aid for each tool, see http://iat.web.irs.gov/

    .

  6. Charge time spent on this program to OFP 810-64302. Point of count taken for each levy processed.

5.19.6.7.1  (10-05-2012)
ACS Levy Review and Perfection Overview

  1. ACS programming performs the levy verification and levy address validation. Many of the ELS conditions codes are now handled systemically, with only four (4) conditions remaining that require a manual review.

    1. All levy source name and address issues, e.g. name line is blank or street address is blank, are now handled systemically. A real time error message is generated for levy source perfection and levy issuance is not permitted unless the levy source information is corrected.

    2. Taxpayer entity errors are now handled systemically, with the exception of entities containing an LLC in the name line and/or an LLC indicator equal to "S" or entities indicating a deceased DECD taxpayer; these will be flagged for review.

    3. Discrepancies in the module balance field will be handled systemically.

    4. Many of the conditions where the elements on the levy (such as status or module balance) compared to elements on IDRS are different or there are other indications on IDRS that could make the issuance of the levy inappropriate are also being handled systemically.

  2. ACS Levy Review is categorized into two groups, Pre-Issuance and Post Issuance.

    1. Pre-Issuance conditions are identified at the time the LVnn action history is input and generates a real-time error message to employees. It is the requesting employee’s responsibility to verify that the levy action is correct.

    2. Post Issuance conditions will be handled after the LVnn action has been successfully completed. Using batch programs, the system will determine which levies will be cancelled, flagged or issued.

  3. Tax examiners will work all flagged condition code types.

5.19.6.7.2  (10-15-2010)
Accessing Online Levy Review through ACS

  1. New profiles have been established on ACS that contain the same functionality as the profiles on ELS and allow access to the new screens. Users will not be able to access the new screens unless they have the updated profiles.

  2. Users will need to complete an OL5081 to request the correct profile access.

  3. Employees who perform NLS Coordinator duties will require two employee numbers. A new profile for NLS duties and the other profile for access to ACS, either as an operator or levy reviewer.

5.19.6.7.3  (01-01-2015)
Flagged Conditions Requiring Levy Review and Perfection

  1. All levy records are passed against IDRS to detect differences in account/module status, balance, etc.

  2. During the levy review process, ACS will flag an account for review by a tax examiner when one of 4 conditions below is met. The conditions are:

    • Open control base – Flag Condition Code "CNTL"

    • Credit module on IDRS – Flag Condition Code "CRMOD"

    • DECD in taxpayer entity - Flag Condition Code "DECD"

    • LLC Entity - Flag Condition "LLC"

    Note:

    When a module contains both an open control base and a credit module the flag condition code will display as "CRCNT"

  3. Tax examiners will be responsible for reviewing the account and determining whether the levy should be issued or not.

    Note:

    MFT 35 modules are never to be included on a levy. If you receive a levy request with a MFT 35 module listed, void the levy on ACS using “MCLV,,CMTmm-dd” and reassign back to the manager function of the originator. Add AMS narratives.

  4. When levies are manually cancelled during the levy review process, a systemic "MCLV " action history item is generated.

5.19.6.7.3.1  (10-15-2010)
Open Control base - "CNTL"

  1. An account will be flagged for review when one or more modules contain an open control base. Employees will need to determine if the open control base on the account has any bearing on whether or not a levy should be issued.

  2. Any time the control base is open to an individual employee telephone contact must be made to determine if the levy can be issued. Document the results of the contact, or lack thereof, in AMS histories.

    1. If the employee states there will be no change to the TP account, issue the levy.

    2. If the employee states there will be a change to the TP account, void the levy. Reassign the account on ACS to "R1,21,OPNCNTL" .

    3. When unable to contact the employee, void the levy. Reassign the account on ACS to "R1,21,OPNCNTL" .

  3. Levies can be issued when the open control base is for a large scale category such as Underreporter.

  4. For accounts where the open control base is the result of a nullified unpostable, category code "NLUN" , research to determine if the unpostable condition has been resolved.

    1. If it appears the condition has been resolved and the control base is open in error, issue the levy.

    2. If the condition has not been resolved, void the levy and reassign the account on ACS to "R1,21,OPNCNTL" .

5.19.6.7.3.2  (10-05-2012)
Credit Module on IDRS - "CRMOD"

  1. Accounts will be flagged for review when there is a credit on another tax module for the account that may have been intended for the balance due modules on the levy.

  2. If IDRS/ACS research indicates the credit should have been applied to the balance due module(s) on the levy, e.g. TC670 DPC 05 applied to TDI module, input a credit transfer to move the money to the TDA module. This will then change the balance due amount on ACS to either full paid or partially paid.

    1. If the credit transfer will fully satisfy the balance due module(s), void the levy. Update AMS history that the balance was satisfied by transfer of payments from xx xxxx (MFT/tax period), then reassign the account on ACS to "S0,21,ACCTFP" .

    2. If the remaining account balance is below ≡ ≡ ≡ ≡ , void the levy. Update AMS history. On ACS, input NC09 and reassign the account to "S0,21,NC09" .

    3. For all other remaining balances, consider the credit amount in relation to the liability.

      If Then
      the pending credit is small in relation to the liability. Issue the levy.
      the pending credit is large in relation to the liability. Cancel the levy. Reassign the account on ACS to" R5,21,PNDPMT" .
  3. If the credit should not be applied to the TDA modules, issue the levy.

5.19.6.7.3.3  (10-15-2010)
Deceased Taxpayer Entity - "DECD"

  1. Accounts will be flagged for review when the "DECD" literal is found in the taxpayer name lines. Issue all "DECD" flagged levies.

    Note:

    If "CNTL" or "CRMOD" flag conditions are present, a determination to issue or cancel a levy is based on those flag condition procedures.

5.19.6.7.3.4  (10-05-2012)
Limited Liability Company - "LLC"

  1. Accounts will be flagged for review when a systemic levy has generated and one or more of the following conditions exist:

    1. "LLC" is in the name line of the entity.

    2. The LLC CD = S where there are delinquent employment tax modules prior to 2009 or excise tax modules prior to 1/2008 and the LLC Ind = 0,2 or 3

    3. LLC_CD = blank where there are delinquent employment tax modules prior to 2009 or excise tax modules prior to 1/2008.

  2. Employees will need to refer to IRM 5.19.4.3.4(14)(15), Levy Determination - (R5 Processing) and IRM 5.19.1.4.14, LLC Accounts to determine whether or not the levy should be issued.

  3. If AMS history or ACS comments indicate the entity has one member and is a disregarded entity, e.g., one that is not taxed as a corporation, then void the levy and reassign the account "TOI4,21,LLC-SMDE" .

  4. If AMS history or ACS comments do not indicate the entity has one member and is a disregarded entity, issue the levy.

5.19.6.8  (07-01-2013)
Action Lists

  1. Cases appear on the ACS action list because additional information or research is needed before enforcement actions are taken. The information or research needed and how the list is processed are determined by a category code. There are 6 category codes.

  2. The action lists are downloaded to Control-D weekly. The remarks section displays ACRW8301 and the Job Name is ACJWA835.

  3. Each action list contains the following elements:

    • Category code

    • Account TIN

    • Account name

  4. An action must be taken on each case on the list. Some action list categories provide specific case action processing procedures. See IRM 5.19.6.9, Action List Balance Due Procedures for processing TDA and combination (TDA & TDI) accounts or IRM 5.19.6.9.1, Action List Return Delinquency Procedures for TDI accounts.

  5. Document AMS history with type of action list worked and action taken (e.g., working A1 action lists - TDA, Working A1 action lists - changed location code, etc.).

  6. IAT tools simplify processing by assisting the user with IDRS research and input. The tools also reduce the chance of errors and improve productivity. When an action must be taken and an IAT tool is available, ACSS employees with access to IAT tools are required to complete the action using the IAT tool. See IRM 5.19.6.3.1, Mandated IAT Tools for ACS Support, for a list of mandated IAT tools. Document the tool used and the results in AMS comments.

    Note:

    If an IAT tool is not functioning properly or it is determined not to be appropriate for a specific situation, the case should be worked using IDRS. For more information on each tool as well as job aid for each tool, see http://iat.web.irs.gov/

    .

  7. Charge time spent on this program to OFP 810-64700. Point of count taken for each action list processed by a tax examiner.

5.19.6.8.1  (10-15-2010)
A 1 Action List - Location Code

  1. An account appears on the A1 list when the jurisdiction has been changed on IDRS. Most of the these accounts are systemically processed via GII. The below procedures are to be followed when an A1 account contains an expired follow-up date on ACS.

  2. Process this list within five business days.

  3. Use the following procedures to work this listing:

    If and Then
    Account is in S1 ACS/IDRS shows wrong location code was input ENREQ account to correct location on IDRS.
    Account is not in S1 ACS/IDRS shows wrong location code was input ENREQ account to correct location on IDRS.
    Account is in S1 ACS/IDRS shows correct location code was input Follow next case procedures. IRM 5.19.6.9., Action List Balance Due Procedures (TDA accounts) or IRM 5.19.6.9.1., Action List Return Delinquency Procedures (TDI accounts)
    Account is not in S1 ACS/IDRS shows correct location code was input No additional entry or rescheduling of follow-up dates is needed.
  4. Document AMS history with type of action list worked and action taken.

5.19.6.8.2  (10-15-2010)
C1 Action List - CAWR Cases

  1. Accounts that appear on the C1 list are BMF return delinquency modules created by matching programs done with the Social Security Administration.

  2. Research IDRS and AMS history to determine if there has been contact with the taxpayer concerning the return delinquency. If research shows a phone call or paper correspondence from the taxpayer, or an open control, extend the follow-up date 21 days.

  3. If research shows no contact from the taxpayer, perform next case action. IRM 5.19.6.9., Action List Balance Due Procedures (TDA accounts). IRM 5.19.6.9.1., Action List Return Delinquency Procedures (TDI accounts).

  4. Process this list within 5 business days.

  5. Document AMS history with the type of action list worked and action taken.

5.19.6.8.3  (10-05-2012)
D 1 Action List

  1. Accounts on the D1 list have been accelerated by another function because the issues involved are best handled by ACS.

  2. Process this list within five business days.

  3. ASGNI account back to zero using command code ASGNI I/B (e.g. BGEE - 0000).

  4. Research IDRS and AMS comments to determine why account was accelerated to ACS. Follow the chart below.

    If Research Indicates Then
    Taxpayer is in bankruptcy or deceased Assign case to R4
    Taxpayer requests an IA or CNC Assign case to R6
    None of the above Follow procedures in IRM 5.19.6.9, Action List Balance Due Procedures for TDA/Combo accounts or IRM 5.19.6.9.1, Action List Return Delinquency Procedures for TDI accounts.
  5. Document AMS history with the type of action list worked and action taken.

5.19.6.8.4  (06-17-2014)
E 1 Action List

  1. Accounts appear on the E1 list if they have modules in currently not collectible status. The prime purpose of this category is to determine if new modules can be included under the prior 53. If they cannot, the account is assigned to the call site for action.

  2. Complete actions for this category within five (5) business days.

  3. Research IDRS for the following information:

    • Transaction date of most recent TC530

    • Cycle posted

    • Closing Code

    • Assessed balance of all modules in Status 53 (SUMRY balance)

  4. For cases in which prior module was reported CNC TC530, see table below.

    If and Then
    CC03 – Unable to Locate Transaction date is within the prior 12 months, no phone number, no levy source, no new address and
    1. IMF, Non-Masterfile (NMF), or out of business BMF sole proprietors or partners, with less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. BMF taxpayers (other than accounts for trust fund taxes owed by corporations, LLCs, or limited partnerships) with less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    3. BMF In Business Trust Funds with less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    .
    Input TC530 CC03 to all Status 22 modules on IDRS. Input OADT,14,530TOCL on ACS.
    CC12 – Unable to Contact Transaction date is within the prior 12 months, no phone number, no levy source, no new address, and the assessed balance is less than:
    1. IMF or BMF Out of Business (OOB) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. BMF In-Business Trust Funds - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. BMF In-Business Non-Trust Funds - ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    .
    Input TC530 CC12 to all Status 22 modules on IDRS. Input OADT,14,530TOCL on ACS.
    CC07 – Bankruptcy or CC10 – Defunct Corporation New modules are not MFT 01,03, or 11, new liability period incurred prior to TC530 transaction date Input TC530 CC10 to all Status 22 modules on IDRS. Input OADT,14,530TOCL on ACS.
    CC10 – Defunct Corporation New modules are MFT 01,03, or 11 Transfer to field by doing ASGNI to 6501 on IDRS.
    CC08 – Deceased New liability occurred prior to or within same year as date of death. No dollar criteria. Input TC530 CC08 to all Status 22 modules on IDRS. Input OADT,14,530TOCL on ACS.
    CC24 through CC32 – Hardship (IMF or BMF sole proprietor accounts) Transaction date is within the prior 12 months and assessed balance is less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Input TC530 CCxx to all Status 22 modules on IDRS. Input OADT,14,530TOCL on ACS.
    Any CC not listed above; is more than 12 months old; or over the dollar amounts listed in this chart.   Enter into AMS history the reason the TC530 was not input (e.g., above dollar criteria, over 12 months old, not applicable TC 530 CC) and continue processing per IRM 5.19.6.9.
    No modules in status 53   Document AMS history (e.g. 0 mods ST 53) and continue processing per IRM 5.19.6.9.
  5. Document AMS history with type of action list worked and action taken.

5.19.6.8.5  (11-04-2013)
J 1 Action List - Re-sequence Merge Indicator Cases

  1. An account appears on the J1 list when it has been merged from one TIN to another. The entity may be on ACS with two different TINs.

  2. Process this list within five business days.

  3. Research the action list TIN on IDRS using Command Code ENMOD. Look for indicator DI008 to locate the account's old TIN.

  4. Access the old TIN on ACS to determine if the account is still present. If the old TIN is not present on ACS take the following actions:

    • Access the new account using the TIN from your listing

    • Enter the old TIN in the ACS notes field (Example: XREF = xxx-xx-xxxx 08-22-2007))

    • Continue processing per the following IRMs: IRM 5.19.6.9, Action List Balance Due Procedures (TDA accounts) or IRM 5.19.6.9.1, Action List Return Delinquency Procedures (TDI accounts).

  5. If the account is on ACS under both the old TIN and the action list TIN then secure prints from the old TIN and take the following actions:

    • Summarize all comments from the old TIN and input to ACS/AMS history under the new TIN.

    • ADD all telephone numbers, levy sources, etc. from the old TIN to the new TIN.

  6. Analyze old TIN history and follow-up date for next case action on the new TIN :

    • If old TIN had a future follow-up date then transfer new TIN to same function with same follow-up date.

    • If old TIN had an expired follow-up date or did not provide for next case action then continue processing per IRM 5.19.6.9 (TDA accounts) or IRM 5.19.6.9.1 (TDI accounts).

  7. Have manager or lead remove old TIN from ACS by inputting "TOS0,,ZAP" .

  8. If research indicates that an invalid merge has taken place, contact entity function for resolution.

  9. Document AMS history with type of action list worked and action taken.

5.19.6.8.6  (10-15-2010)
M1 Action List - Multiple Condition Cases

  1. Accounts appear on the M1 list when a case meets more than one action list category (e.g. D1 and E1).

  2. The action lists are downloaded to Control-D weekly. The remarks section displays ACRW8302 and the Job Name is ACJWA835.

  3. Process this list within five business days.

  4. Analyze information required for each action list category as previously described and take appropriate action.

  5. If the category doesn't provide a specific next case action, then process the account using the procedures in the following IRMs. IRM 5.19.6.9., Action List Balance Due Procedures for balance due accounts or those with a combination balance due and return delinquency accounts (combo accounts) or IRM 5.19.6.9.1., Action List Return Delinquency Procedures for return delinquency only accounts.

  6. Document AMS history with type of action list worked and action taken.

5.19.6.9  (10-05-2012)
Action List Balance Due Procedures

  1. If the account is no longer assigned to Function S1, no further actions are necessary.

  2. Use the table below for TDA or combo accounts:

    If and Then
    Levy Source is present FNL NOT date is present for all modules on ACS MOD screen (this means a TC971 AC069 has posted) Assign TOR5 then issue LT16.

    Note:

    If ASMT+ Alert is present on ACS, issue LT11 for applicable modules as necessary per guidance in IRM 5.19.4.3.1(5)a-c, Pre-levy Requirements - I8 Processing .

      FNL NOT date is not present for all modules on ACS MOD screen (this means a TC971 AC069 has not posted) Assign TOR5 then issue LT11 for applicable modules.
    No Levy Source is present Telephone number is present Assign TOCn then issue LT16
      No telephone number is present Assign TOI2 then issue LT16 (including accounts with a foreign address or CLC=35.

5.19.6.9.1  (10-05-2012)
Action List Return Delinquency Procedures

  1. If the account is no longer assigned to Function S1, no further actions are necessary.

  2. If a telephone number is present, assign TOCN,01 and send LT26.

  3. If a telephone number is not present, assign TOI2 and send LT 26. If the account contains a foreign address, CLC=35, assign the case TOI2 and send the LT26.

5.19.6.10  (07-01-2013)
Action Requests

  1. The IDRS Action Request list generates based on the input of certain action histories on ACSWeb. While most IDRS inputs are done on-line by CRs, there are some action requests that require direct input to IDRS.

  2. The IDRS Action Request list is downloaded to Control-D daily. The remarks section displays ACRD8003 and the Job Name is ACJDA830.

  3. The site should work the list daily, which will reduce the number of cases residing in S9 waiting to transfer out and for the RD/NC requests, and will provide the timely disposition for these cases.

  4. A list of action history codes can be found in IRM 5.19.5-7

  5. There are 3 common types of action requests:

    • TFRO — transfer to revenue officer

    • RDNN — return delinquency closure

    • NCNN — currently not collectible closure

  6. For all accounts review the IDRS Action Request, the AMS histories and if necessary the ACSWeb action history screen to determine the action needed. Input the appropriate transaction on IDRS using the following command codes:

    • Use CC ASGNI/ASGNB to input a transfer request to a revenue officer.

    • Use CC REQ77 to input NC action requests onto IDRS.

    • Use CC FRM49 to input RD action requests onto IDRS.

  7. IAT tools simplify processing by assisting the user with IDRS research and input. The tools also reduce the chance of errors and improve productivity. When an action must be taken and an IAT tool is available, ACSS employees with access to IAT tools are required to complete the action using the IAT tool. See IRM 5.19.6.3.1, Mandated IAT Tools for ACS Support, for a list of mandated IAT tools. Document the tool used and the results in AMS comments.

    Note:

    If an IAT tool is not functioning properly or it is determined not to be appropriate for a specific situation, the case should be worked using IDRS. For more information on each tool as well as job aid for each tool, see http://iat.web.irs.gov/

    .

  8. If you receive an error message on IDRS and the action cannot be completed, reassign the account to CO,01, REJxxxx, where xxxx = the rejected action request. Update AMS comments with reason for rejection.

    Note:

    If account is IMF it cannot be assigned to 8600. Reject account back to originator. This is a BMF assignment number only.

  9. Document AMS history with action taken or the error message on the IDRS screen.

  10. Charge time spent on this program to OFP 810-64800. Point of count taken for each action list processed by a tax examiner.

5.19.6.11  (10-31-2014)
Receiving and Sorting Incoming Mail

  1. Mail is received numerous times throughout the day in ACSS Clerical Team.

  2. Upon receipt, the clerical team will date stamp all incoming mail with the date the mail is received in the Operation.

    Note:

    Undelivered Mail and Levy Responses are not individually date stamped.

  3. A visual pre-sort will also be performed to identify incoming mail that will be worked by ACSS and batched, except as noted, into the Account Maintenance System (AMS), includes but is not limited to:

    • TDA Correspondence: All mail regarding, but not limited to, Installment Agreement Requests and Request for Account information or actions (penalty abatements, adjustment requests, balance inquiries, etc.).

    • Financial Information: All Collection Information Statements (CIS) and substantiation documentation.

    • TDI Correspondence: All tax returns and correspondence relating to a delinquent filing only.

    • Collection Due Process: All Form 12153, Request for a Collection Due Process or Equivalent Hearing, or correspondence requesting a CDP hearing.

      Note:

      SB/SE ACSS Clerical teams forward CDP related correspondence and/or forms directly to the CDP teams within ACSS to control and process.

    • Identity Theft Correspondence: All Form 14039, Identity Theft Affidavit, Form 14039–B, IRS BMF Identity Theft Affidavit, and correspondence indicating a possible identity theft issue.

    • Identity Theft Referrals: All Form 14027-B , Identity Theft Case Referral, Form 14394 , Identity Theft/Return Preparer Misconduct Case Collection Alert, Form 14566 , BMF Identity Theft Referral, and Form 4442 , Inquiry Referral, directed to the ACSS IPSU or Identity Theft Coordinator/Liaison. These forms should be received via fax by the coordinator/liaison. However, there may be times when the referral is received with regular mail.

    • Return Prepared Misconduct Correspondence: All Form 14157, Complaint: Tax Return Preparer, and Form 14157–A, Tax Return Preparer Fraud or Misconduct Affidavit.

    • Third Party Correspondence: Levy and ACS LP responses. This work will not be batched into AMS.

    • Undelivered Mail: All returned mail from the post office that was not delivered. This work will not be batched into AMS.

      Note:

      A visual sort of the UD mail must be performed to separate UD notices that have specialized processing (e.g., UD NFTL Notices, UD Levy Releases, UD ACS TDI Notices (W&I), etc.).

  4. Mail identified as non-ACSS criteria during the visual sort will be forwarded to the appropriate function/campus. This work will not be batched into AMS and could include, but is not limited to:

    1. Programs that are consolidated in another campus, e.g., ASFR or AUR.

    2. Different BOD

    3. BMF mail received at any IMF only site.

    REMINDER: All mail that will be routed out of ACSS is to be forwarded as quickly as identified, within 24 hours when possible.

  5. Visually sorted mail will be further screened using AMS/IDRS and ACS to identify the appropriate OFP (program) and Doc/Sub codes for batching and assigning on AMS and ACS. ACSS will not transship same BOD work between sites. This does not apply to CDP casework. For example: If a W&I case is received by Kansas City ACSS with a California address then KC ACSS will keep and resolve the case.

    Note:

    When the TIN is not included or present on the correspondence, use the 2-D barcode scanner and/or IDRS Entity Command Codes (CC) to obtain the missing information. Applicable CCs that can be used, but not limited to, are TPIIP, FINDE, and NAMES/NAMEE.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Non-ACSS correspondence identified during this process will be routed to the appropriate function/campus and WILL NOT BE CONTROLLED. This may include, but is not limited to:

    1. BOD code is different than the receiving campus.

    2. Account is not in an ACS Status 22/24, TDI-3, or does not refer to a levy or NFTL action.

      Note:

      If there is an existing IDRS/AMS control to an ACSS employee, route the additional correspondence to the appropriate employee. Be sure to update AMS history regarding the additional correspondence. Do not establish another control base or assign on AMS.

  7. If TDI Correspondence includes a balance due module, even if not in Status 22, the correspondence will be worked under the TDA/TDI Combo program, OFP 64120.

  8. After screening of the incoming mail is complete, all remaining correspondence will be batched into AMS by taxpayer TIN. AMS will then control the case on IDRS and send interim letters, as appropriate.

  9. All cases controlled will be assigned to a protective inventory on ACS, as able (e.g., archived ACS accounts cannot be updated). ACSS uses "S4" inventory, except as noted below:

    • CDP Correspondence: All cases must be assigned to "S8" inventory by the CDP Clerical.

    • FERDI: All cases must be assigned to "F9" by ACSS Clerical.

      Note:

      FERDI cases can be identified by the literal "FE" on the ACS Entity screen and/or by "Federal Employee" in the Alerts section of the AMS Summary screen.

    EXCEPTION: All CDP FERDI cases must be assigned to "S8" upon receipt.

    • Identity Theft Correspondence: All cases must be assigned to "O2" for SB/SE and W&I by ACSS Clerical.

      Note:

      If correspondence is received and the account is already assigned to "O2" leave the account in the existing function/inventory. If the account is in "O1" inventory and correspondence is received, reassign the account to "O2" .

    • Return Preparer Misconduct: All cases must be assigned to "K3" (SB/SE) or "M3" (W&I) by ACSS Clerical.

  10. Using ACSWeb, assign cases to the appropriate inventory using "TOxx,60,CORR" (xx = S4, S8, F9, K3, M3, or O2). An example of assigning cases to "S4" is below:

    1. Click on "Reassign Case"

    2. Click on the down arrow in the "Inventory TO" box

    3. Locate and click on "S4 Research"

    4. In the follow-up days block, click on "60" days

    5. In the Literal box, enter "CORR"

    6. Click "Submit"

5.19.6.11.1  (06-17-2014)
≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

5.19.6.12  (06-17-2014)
TDA/TDI Correspondence

  1. Instructions for processing taxpayer correspondence are in the following sections. See IRM 21.3, Taxpayer Contacts for general information on correspondence.

  2. ACS will adhere to Policy Statement P-21-3 (formerly P-6-12) guidelines as set forth in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters.

  3. ACSS employees are required to make outcalls before sending a letter to resolve taxpayer correspondence, for example:

    • To clarify financial information received from the taxpayer.

    • To request faxed substantiation from the taxpayer instead of issuing a correspondex letter.

    • Financial information provided differs from amount proposed by taxpayer.

    • In any instance where a call would expedite resolution of the case.

  4. Cases not on ACS but requiring a response or other action that meet Policy Statement P-21-3 (formerly P-6-12) criteria will be documented on AMS.

  5. Correspondence is all communications from a taxpayer or his/her representative, excluding tax returns, whether solicited or unsolicited. This includes:

    1. Written communications in response to IRS requests for information or data.

    2. Written communications, including annotated notice responses, that provide additional information or dispute a notice.

    3. A telephone call that results in a written referral or research Form 4442.

    4. Incoming FAX issues meeting correspondence criteria.

  6. See IRM 21.3.3.2, What is the Definition of Correspondence? - Policy Statement P-21-3 (Formerly P-6-12) Exclusion list, for a list of items not meeting Policy Statement P-6-12 criteria.

  7. The key to identifying taxpayer correspondence is to ask the following questions:

    • Is the taxpayer waiting for a response from us?

    • Is the taxpayer waiting for an action to be taken by us?

    • Is taxpayer asking a question?

  8. IAT tools simplify processing by assisting the user with IDRS research and input. The tools also reduce the chance of errors and improve productivity. When an action must be taken and an IAT tool is available, ACSS employees with access to IAT tools are required to complete the action using the IAT tool. See IRM 5.19.6.3.1, Mandated IAT Tools for ACS Support, for a list of mandated IAT tools. Document the tool used and the results in AMS comments.

    Note:

    If an IAT tool is not functioning properly or it is determined not to be appropriate for a specific situation, the case should be worked using IDRS. For more information on each tool as well as job aid for each tool, see http://iat.web.irs.gov/

  9. Charge time spent on processing correspondence to 810-6412X (TDA) or 810-6413X (TDI).

5.19.6.12.1  (01-01-2015)
Affordable Care Act (ACA)

  1. Under the Affordable Care Act (ACA), the Federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States.

  2. Starting in 2014, the individual shared responsibility provision calls for each individual to have minimum essential health coverage (known as minimum essential coverage (MEC)) for each month, qualify for a coverage exemption, or make a Shared Responsibility Payment (SRP) when filing their Federal income tax return. The amount of any payment owed takes into account the number of months in a given year an individual is without minimum essential coverage or a coverage exemption from the responsibility to maintain MEC.

  3. MFT 35 Tax Class 2 File Source 1 is the IMF (Individual Master File) MFT for the Individual Shared Responsibility Payment.

  4. The SRP amount owed is not subject to penalties or the filing of a Notice of Federal Tax lien, and the Service will not levy on any property of the taxpayer for failure to pay the SRP. The Service may offset federal tax refunds to the SRP amount until it is paid in full.

  5. A standalone SRP occurs when a balance due is created on a module with MFT 35 File Source 1 (SRP 5000A) and there is no other Balance Due module with a different MFT in Status 22, 24, or 26, nor a TDI module in status 03. If an additional SRP balance due occurs in a subsequent year, and still no other modules with a different MFT, it is (they are) still considered a standalone SRP.

  6. Standalone SRP modules will be subject to a recess, that is routine collection activities will temporarily halt. Five cycles after the third notice has been issued, a systemic TC 530 with closing code 35 will recess a standalone SRP. SRP modules that are not stand alone will continue past the third notice and follow normal processes to be issued to ACS, Field Collection, and the queue. SRP modules can be recessed manually following guidance provided by the applicable functional area.

  7. ACS Inventory F8 will house MFT 35 only accounts in addition to current TDI only accounts.

  8. The system shall block accounts with only MFT 35 and 65 open mods from being transferred into certain inventories (R5,E3,E4 (levy inv), R7,R9 (lien inv), I8,E2 (new receipts – manual LT11 inv), or I6,E5 (levy follow-up inv).

    Note:

    MFT 35 can be considered when making NC03, NC09, and NC12 case determinations in conjunction with other balances owed.

  9. When an MFT 35 is worked with associated modules, it will have the closing actions of all associated modules. This leaves the audit trail that the case was worked and a collection determination made

    Note:

    The only minor “exception” to this rule is if all other modules have been satisfied, leaving the MFT 35 as a standalone after it has been assigned, a management official can the manually input TC 530 CC35 since it then meets standalone criteria.

  10. The Employer SRP is not in effect at this time.

5.19.6.12.1.1  (01-01-2015)
Individual Shared Responsibility Payment (SRP) -- MFT 35 (IMF Only)

  1. Individual Shared Responsibility Payment (SRP) modules will be identified using Master File Transaction Code (MFT) 35.

  2. MFT 35 modules can standalone. A standalone SRP occurs when a balance due is created on a module with MFT 35 File Source 1 (SFP 5000A) and there is no other balance due with a different MFT in Status 22, 24 or 26 and a TDI module in Status 03. Standalone MFT 35 will be closed with NC35 (Recessed). NC35 cannot be used if there is an open TDI. Manual research needs to be completed prior to closing.

  3. Only a manager’s profile will have the ability to input NC35 on the ACS System. If an NC35 is necessary, reassign the account “TOS0,05,NC35” and document AMS with the reason for the NC35 request.

  4. A new module(s) that is sent to either Status 22, 26 or 24, MF will send the MFT 35 TC 530 CC 35 to IDRS to join related modules in the current assignment. IDRS may systemically reverse the status code. If it does not, the assigned employee can input the reversal or work in the current state. However, there are circumstances where a MFT 35 with TC 530 CC 35 will not reactivate:

    • Additional standalone for MFT 35 (subsequent) modules will continue to go to TC 530 CC 35, recess.

    • Modules closed by deferral or tolerance procedures that never make it to assignment will not reactivate.

    • A new TDI module will not reactivate it.

  5. If an additional SRP balance due occurs in a subsequent year, and there are still no other balance due modules with a different MFT, the MFT 35 modules are still considered a Standalone SRP.

  6. Standalone SRP module(s) will not be assigned to ACS. A MFT 35 SRP module will only be assigned to ACS if there is an existing account on the system with other MFT modules.

  7. MFT 35 modules are not subject to Notice of Federal Tax Lien (NFTL) or levy procedures. See IRM 5.19.6.12.1(4), Affordable Care Act (ACA), for additional information.

  8. MFT 35 modules will not be considered when determining tolerance or deferral dollar amounts.

  9. MFT 35 modules will not be considered when determining whether a case meets NFTL filing criteria. SeeIRM 5.19.4, Enforcement Action, for additional information.

  10. MFT 35 liabilities must be included in a new or pending Installment Agreements. Follow guidance in IRM IRM 5.19.1, Balance Due.

  11. If correspondence is received and the account includes a MFT 35 module with other accounts in ACS Status, follow normal processing procedures to resolve the taxpayer’s issue(s).

    Note:

    A FERDI MFT 35 stand-alone will be initially assigned to F8. FERDI correspondence is worked by Support out of the F9 inventory. Correspondence received on stand-alones should be worked in F9 and the case moved back to F8 upon completion.

5.19.6.12.1.2  (01-01-2015)
Reserved

  1. This section is reserved.


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