5.19.6  ACS Support

Manual Transmittal

October 5, 2012

Purpose

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

Material Changes

(1) IPU 110099 issued 01-10-2011 Updated IRM 5.19.6.7.1 to add new flagged levy review condition code for Limited Liability Company (LLC) accounts.

(2) IPU 110099 issued 01-10-2011 Updated IRM 5.19.6.7.3 to add new subsection, IRM 5.19.6.7.3.4, with instructions for processing the "LLC" levy review condition code.

(3) IPU 110720 issued 04-04-2011 IRM 5.19.6.17.5 - Updated to revise procedures.

(4) IPU 111365 issued 08-02-2011 IRM 5.19.6.8.4(4) - Updated If/And/Then Chart, last two rows to clarify documentation needed when no TC530 is input on an E-1 Account.

(5) IPU 111365 issued 08-02-2011 IRM 5.19.6.12.1 - Updated to add new (3) and (4) to include information on BOD changes.

(6) IPU 111365 issued 08-02-2011 IRM 5.19.6.12.4(2) and IRM 5.19.6.12.4(6) - Updated to clarify where to document the closing actions on Levy Responses.

(7) IPU 111365 issued 08-02-2011 IRM 5.19.6.13.1(2) - Updated to remove obsolete IRM reference.

(8) IPU 111365 issued 08-02-2011 IRM 5.19.6.14(2) - Updated to remove the GII processing information on Levy Responses.

(9) IPU 111365 issued 08-02-2011 IRM 5.19.6.14(3) - Added to include the correct OFP to use when processing Levy Responses.

(10) IPU 111365 issued 08-02-2011 IRM 5.19.6.17.5(2) - Removed specific IDRS command codes when researching for TIN on Undeliverable Liens.

(11) IPU 111365 issued 08-02-2011 IRM 5.19.6.17.5(4) - Added Note after (4) for guidance on updating the follow-up date on "F" function accounts.

(12) IPU 111365 issued 08-02-2011 IRM 5.19.6.19 - Updated to include additional "M" Inventories.

(13) IPU 12U0311 issued 01-31-2012 Updated IRM 5.19.6.1(2) to add the fifth ACSS Site - Atlanta Campus (W&I).

(14) IPU 12U0311 issued 01-31-2012 Updated IRM 5.19.6.1(4) to add additional inventories worked by W&I and SB/SE ACSS.

(15) IPU 12U0311 issued 01-31-2012 Updated IRM 5.19.6.2(4) to add OFPs 64110 and 6471x

(16) IPU 12U0311 issued 01-31-2012 Corrected the levy source types in IRM 5.19.6.16.4.1(3).

(17) IPU 12U0311 issued 01-31-2012 Updated IRM 5.19.6.17.5(4) to include additional ACS history code when notice is reissued. Also added a Note after (5) on using appropriate AMS issue code "Liens" when documenting AMS.

(18) IPU 12U0311 issued 01-31-2012 New IRM 5.19.6.18 for K Inventory processing guidelines for Identity Theft.

(19) IPU 12U0311 issued 01-31-2012 Updated IRM 5.19.6.19 with additional M Inventory processing guidelines for Identity Theft.

(20) IPU 12U0311 issued 01-31-2012 Renumbered old IRM 5.19.6.18, S Inventories, to IRM 5.19.6.20 and subsequently renumbered IRM 5.19.6.20 through IRM 5.19.6.23 to IRM 5.19.6.21 through IRM 5.19.6.24.

(21) IPU 12U0311 issued 01-31-2012 Updated IRM 5.19.6.20.10.1(1) with correct IRM reference.

(22) IPU 12U0311 issued 01-31-2012 Added new subsections to new IRM 5.19.6.24 (previously IRM 5.19.6.23), Identity Theft, to provide more in-depth guidance on processing Identity Theft cases, updated guidance on TC 971 AC 522 input of new tracking indicators, and new processing guidance on working expired K5/M5 through K9/M9 follow-ups. Moved processing procedures from IRM 5.19.1.9.7.1.1 to new IRM 5.19.6.24.4.1.

(23) IPU 12U0970 issued 04-30-2012 Added a Note after IRM 5.19.6.1(3) regarding ACSS responsibility for working "F9" inventory. Also updated IRM 5.19.6.1(6) to include Identity Theft and Collection Appeals Program (CAP) Coordinator.

(24) IPU 12U0970 issued 04-30-2012 Revised IRM 5.19.6.11 with specific guidance on processing incoming mail.

(25) IPU 12U0970 issued 04-30-2012 Added new IRM 5.19.6.12.4 for guidance on processing Reimbursement of Bank Charges Due to Direct Debit Installment Agreement Processing Errors. Renumbered old IRM 5.19.6.12.4 through IRM 5.19.6.12.6.

(26) IPU 12U0970 issued 04-30-2012 Revised IRM 5.19.6.14 to include clarification on processing Levy Responses using the Levy Response ACSWeb Application.

(27) IPU 12U0970 issued 04-30-2012 Added new section for processing FERDI F9 Inventory in IRM 5.19.6.18. This subsequently changed the existing IRM 5.19.6.18 through IRM 5.19.6.24 to IRM 5.19.6.19 through IRM 5.19.6.25.

(28) IPU 12U0970 issued 04-30-2012 Updated new IRM 5.19.6.19.3 to be the K3 Inventory for Return Preparer Misconduct.

(29) IPU 12U0970 issued 04-30-2012 Updated new IRM 5.19.6.20.3 to be the M3 Inventory for Return Preparer Misconduct

(30) IPU 12U0970 issued 04-30-2012 Added new (4) to IRM 5.19.6.25 guidance to work Identity theft cases expeditiously and consider a priority. Renumbered old IRM 5.19.6.25(4) through IRM 5.19.6.25(11).

(31) IPU 12U0970 issued 04-30-2012 Added new IRM 5.19.6.26 for processing Return Preparer Misconduct cases.

(32) IPU 12U1246 issued 06-19-2012 Updated IRM 5.19.6.6 to clarify when to add TC240 assessment to Lien. Also added new subsection IRM 5.19.6.6.7 for Stale Lien Rejection Report. Renumbered current IRM 5.19.6.6.7 to IRM 5.19.6.6.8.

(33) IPU 12U1246 issued 06-19-2012 Corrected links in IRM 5.19.6.19.3(2) and IRM 5.19.6.20.3(2).

(34) IPU 12U1300 issued 06-27-2012 Updated IRM 5.19.6.25.3 to include information relating to sending acknowledgement letters and referring cases for post function adjustments.

(35) IPU 12U1300 issued 06-27-2012 Added new IRM 5.19.6.25.3.1 for letter issuance requirements for Identity Theft cases.

(36) IPU 12U1300 issued 06-27-2012 Added new IRM 5.19.6.25.3.2 for guidance on preparing and referring post function adjustment work to the Campus Compliance Post Function Teams (CPAT/DITA).

(37) Editorial changes throughout IRM 5.19.6.

(38) Added inventory functions for Return Preparer Misconduct to IRM 5.19.6.1(4).

(39) Added OFP 6475x for ACSS Return Preparer Misconduct to IRM 5.19.6.2(4).

(40) Per clearance feedback, made global change from "Limited Liability Corporation" to "Limited Liability Company" throughout IRM 5.19.6.

(41) Clarified S9 inventory information in IRM 5.19.6.1(3).

(42) Added additional ACSS Coordinators to IRM 5.19.6.1(6).

(43) Added Collection Appeals Program OFP code to IRM 5.19.6.2(4).

(44) Added additional IRM reference to IRM 5.19.6.3(2).

(45) Added NFTL to the list of MC actions required and included "MCFM" action history to IRM 5.19.6.4(6).

(46) Corrected reference to ALS Users Guide in IRM 5.19.6.6(4)

(47) Expanded Note in IRM 5.19.6.6.2(2) to add reference to "MCFM" input when rejecting NFTL on ALS, in addition to documenting AMS history.

(48) Revised instruction in IRM 5.19.6.6.3(5) for IMF name lines.

(49) Updated IRM 5.19.6.6.4(3) to include "MCFM" action to be taken on ACS when rejecting the lien request.

(50) Updated IRM 5.19.6.6.4(6) to include guidance to document AMS history with rejection information.

(51) Added new IRM 5.19.6.6.4(7) on using the beginning period date on a lien for a Form 2290, Heavy Highway Vehicle Use Tax Return, module.

(52) Added guidance to IRM 5.19.6.6.6 on how to reject liens on ACS.

(53) Added guidance to IRM 5.19.6.6.7(4d) on documenting AMS history.

(54) Rewording of IRM 5.19.6.7(2).

(55) Rewording of IRM 5.19.6.7.1(1).

(56) Per clearance feedback, updated IRM 5.19.6.7.3(2) to replace "3" with "4" . Also added additional input of NC09 through ACS.

(57) Corrected link in IRM 5.19.6.7.3.4(2).

(58) Updated IRM 5.19.6.8.4(4) If/And/Then chart with additional criteria.

(59) Clarified guidance in IRM 5.19.6.9 when ASMT+ indicator is present on ACS.

(60) Revised incoming mail procedures in IRM 5.19.6.11.

(61) Per clearance feedback, clarified IRM 5.19.6.12.1(2) bullet list of correspondence received in ACSS. Third, fourth, and fifth sentences in IRM 5.19.6.12.1(2) now new (3) and (4). Renumbered old IRM 5.19.6.12.1(3) and (4).

(62) Corrected delegation authority in IRM 5.19.6.12.3(6) Note with the correct Delegation Order 1.4.

(63) Changed wording from indemnification to reimbursement in IRM 5.19.6.12.4(8).

(64) Added guidance in IRM 5.19.6.15.5(3) for researching case through ACSWeb.

(65) Deleted IRM 5.19.6.21.4.1.

(66) Corrected ACS literal that contained too many characters in IRM 5.19.6.21.

(67) Changed sentence wording in IRM 5.19.6.22.1(10) Note.

(68) Added guidance in IRM 5.19.6.23(2) to verify all modules are in St. 60.

(69) Clarified procedures in IRM 5.19.6.25 regarding the identity theft tracking indicators and required substantiation.

(70) Added guidance to IRM 5.19.6.25.3(6) to issue 86C letter when referring case to another area to make the case determination.

(71) Added guidance to IRM 5.19.6.25.3.1(2) to ensure TC 971 AC 522 is input.

(72) Moved old IRM 5.19.6.25.3.2(5) to new (13) for better flow of process.

(73) Added new Note regarding TC 971 AC 505 in IRM 5.19.6.25.4(3).

(74) Added new Note after IRM 5.19.6.25.4.1(1) providing link for information needed to substantiate a wrongful levy.

(75) Editorial changes and IRM link corrections made throughout IRM 5.19.6.

Effect on Other Documents

This material supersedes IRM 5.19.6, dated October 15, 2010. The following Interim Guidance numbers are incorporated into this IRM: 110099, 110720, 111365, 12U0311, 12U0970, 12U1246, and 12U1300.

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

(10-05-2012)

Cheryl Cordero
Director, Filing and Payment Compliance

5.19.6.1  (10-05-2012)
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 "S" inventory:

    • S0--Manager's Inventory.

    • S1--Weekly Action List Accounts.

    • S2--Automated Telephone Number Research (TNR) . (National Office Use Only)

    • S3-- MFT31 Mirror-Assessments of Divorced and Separated Taxpayers IA and CNC

    • S4--Correspondence.

    • S5--Pending Installment Agreements (I/A).

    • S6--Reserved

    • S7--Accounts identified as meeting ATAO criteria.

    • S8-- Collection Due Process (CDP).

    • S9--Computer generated suspense file for accounts being transferred out of ACS.

      Note:

      ACSS is also responsible for working the "F9" inventory. This inventory is for FERDI correspondence.

  4. W&I ACSS works the following "M" and "R" inventories:

    • M1 -- Manual Accurint Locator Research

    • M2 -- TDI Post Locator Determination

    • M3 -- Return Preparer Misconduct

    • M4 -- Appeals and Insolvency/Technical Services Issues

    • M5 -- Identity Theft

    • M6 -- Identity Theft Referrals to ASFR/SFR Functional Area

    • M7 -- Identity Theft Referrals to AUR Functional Area

    • M8 -- Identity Theft Referrals to Exam Functional Area

    • M9 -- Identity Theft Referrals to Other Functional Areas

    • R2 -- TAS referrals.

    • R4 --Decedent, Bankruptcy, Offers in Compromise (OIC).

    SBSE ACSS works the following "K" and "R" inventories:

    • K3 -- Return Preparer Misconduct

    • K5 -- Identity Theft

    • K6 -- Identity Theft Referrals to ASFR/SFR Functional Area

    • K7 -- Identity Theft Referrals to AUR Functional Area

    • K8 -- Identity Theft Referrals to Exam Functional Area

    • K9 -- Identity Theft Referrals to Other Functional Areas

    • R2 --TAS referrals.

  5. ACS Support duties consist of:

    • Perfecting of lien 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.

  6. 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  (10-05-2012)
Time Reporting

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

  2. See IRM 25.8.1, OFP Codes, OFP Codes Overview, for more information about WP&C and a complete description of each of these codes.

  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 liens, 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

5.19.6.4  (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 lien (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  (06-19-2012)
Automated Lien System (ALS), Overview

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

  2. Liens are requested using history code FM10. The FM10 requests are downloaded to ALS database.

  3. Process lien requests within five workdays of receipt.

    Note:

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

  4. To assist with processing lien 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 liens.

    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 liens 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  (10-05-2012)
Processing Lien Requests

  1. Each Lien 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.

    • Lien request date.

    Note:

    If you receive a lien request with more than 15 tax modules, reject the lien 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). Add AMS narratives.

  2. Research each lien 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 lien 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 lien 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 lien 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 lien 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 lien. 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). Reject the lien 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 lien request using CC INTST and notate on the lien request.

    Reminder:

    When necessary, compute restricted Failure to Pay (FTP) penalties and/or restricted interest using the date of the lien request and notate the amount on the lien request. See IRM 20.1 Penalty Handbook, and IRM 20.2 Interest, 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 lien request, "reject." . Document AMS history with rejection information.

  7. Liens 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  (10-15-2010)
Perfection of Multiple Requests for the Same Taxpayer

  1. Research ACS comments for the following when multiple liens are generated (FM10 appears in ACS history twice). In all situations listed perform routine lien perfection and attach an IDRS and/or ACS print or annotate the lien request if research shows the taxpayer has:

    • POA on file,

    • 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.

  2. Annotate or attach a print to the lien request with the additional information found.

  3. Input the additional information on ALS.

  4. If AMS narratives do not show a reason for the multiple FM10, line through the lien request and reject the lien 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 lien 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 lien record using the lien request. For each lien 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 liens to perfect, the message "NO ADDITIONAL TINS" is displayed.

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

  5. Liens that cannot be perfected should be rejected on ALS and ACS. To reject a lien 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 liens are not perfected within 5 days after being loaded to ACSS/ALS a report, "Potentially Stale Lien Summary" , will generate advising there are liens that need to be perfected by close of business or the liens will be rejected. Liens not perfected by close of business will be rejected.

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

  3. ACSS sites are responsible to address all accounts listed for their site contained on the Stale Lien Rejection Report by close of business the same day the reports 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 lien 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 to manually request the NFTL.

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

      Note:

      When updating AMS histories with special lien 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 lien.

    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  (10-05-2012)
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. 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  (01-10-2011)
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.

  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. 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) and IRM 5.19.1.4.14 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  (10-15-2010)
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. IRM 5.19.6.9 for processing TDA and combination (TDA & TDI) accounts or IRM 5.19.6.9.1 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. 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. (TDA accounts) or IRM 5.19.6.9.1. (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. (TDA accounts). IRM 5.19.6.9.1. (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 for TDA/Combo accounts or IRM 5.19.6.9.1 for TDI accounts.

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

5.19.6.8.4  (10-05-2012)
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 $25,000.00 aggregate unpaid balance of assessments.

    2. BMF taxpayers (other than accounts for trust fund taxes owed by corporations, LLCs, or limited partnerships) with less than $25,000.00 aggregate unpaid balance of assessments.

    ≡ .
    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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . 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  (10-15-2010)
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 (TDA accounts). IRM 5.19.6.9.1 (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, make screen prints of ACS and ENMOD then 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. for balance due accounts or those with a combination balance due and return delinquency accounts (combo accounts) or IRM 5.19.6.9.1. 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.

      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  (10-15-2010)
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, 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. 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.

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

  9. 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  (10-05-2012)
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 Forms 12153, Forms 12233, 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 Forms 14039 and correspondence indicating a possible identity theft issue.

    • Identity Theft Referrals: All Forms 14027-B and Forms 4442 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 Forms 14157 and Forms 14157-A.

    • 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.

  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. 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 lien 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.

  6. 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.

  7. 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.

  8. 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 "K5" (SB/SE) or "M5" (W&I) by ACSS Clerical.

      Note:

      If correspondence is receive and the account is already assigned to "K5 - K9" or "M5 - M9" , leave the account in the existing function/inventory.

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

  9. Using ACSWeb, assign cases to the appropriate inventory using "TOxx,30,CORR" (xx = S4, S8, F9, K3, K5, M3, or M5). 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 "30" days, unless the follow-up is already 30 days or more in the future

    5. In the Literal box, enter "CORR"

    6. Click "Submit"

5.19.6.12  (10-15-2010)
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-6-12 (Action 61) guidelines as set forth in IRM 21.3.

  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-6-12 (Action 61) 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 Correspondence? - Policy Statement 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. Charge time spent on processing correspondence to 810-6412X (TDA) or 810-6413X (TDI).

5.19.6.12.1  (10-05-2012)
Screening/Scanning Incoming Mail

  1. You will receive taxpayer inquiries that are not asking for research, abatements, or information. These cases will be resolved by screening the cases when first received, within 24-48 hours. The following are examples of situations that require expeditious processing, this list is not all inclusive:

    • If the account is in R2 or S7 (Taxpayer Advocate) forward to ACSS TAS Liaison.

    • If the correspondence indicates any of the following: bankruptcy, in tax court , insolvency, or deceased, batch for immediate assignment.

    • If in S8 (Collection Due Process inventory) or Form 12153 is attached, forward to the CDP Department.

  2. Other correspondence may be attached to notices, quick notes, or levy responses. These cases may require some research such as sending the taxpayer an account summary, account balance, or verifying a payment. Correspondence must be placed in AMS by taxpayer TIN. AMS will control the case in IDRS and send the interim as necessary. Assign the case to S4 using "TOS4,30,CORR" . Some types of correspondence received may request or indicate the following:

    • A request for an account summary and/or account balance. .

    • A request for an installment agreement, promise to pay in the future, or states currently making payments. - including submitting a Financial Statement.

    • TP refuses to pay.

    • A claim for refund.

    • A request for abatement of tax, penalty and interest.

    • Indicates the account is in bankruptcy or will be filing bankruptcy.

    • Indicates the taxpayer does not understand or disagrees with an additional assessment (Exam, AUR, ASFR/SFR, etc.).

    • Indicates the taxpayer is deceased or incarcerated

    • Indicates the taxpayer is not liable, no longer in business, or a defunct corporation.

    • A request to release a Levy or Lien

    • A request to search for a missing payment.

    Reminder:

    Check the envelope for possible discovered remittance.

  3. Correspondence must be placed in AMS by taxpayer TIN. AMS will control the case in IDRS and send the interim as necessary.

  4. Assign the case to S4 using "TOS4,30,CORR" .

  5. When performing the First Read screening process on taxpayer correspondence and the account reflects the BOD is not the same as your site (e.g., SB/SE receives correspondence but BOD indicator is WI) route the taxpayer correspondence to the appropriate ACSS Site for that BOD. Send an 86C letter to inform the taxpayer the case has been transferred to another site - provide the site information in the letter.

  6. If the BOD changes after the case has been assigned to a Direct OFP or if the BOD has changed since being assigned from First Read (e.g., SB/SE to WI), the ACSS Site will retain the correspondence to work to resolution. Do not route the correspondence to the other Site/BOD to process.

5.19.6.12.2  (10-15-2010)
Wrongful Levies

  1. A wrongful levy is one that attaches property (e.g., a bank account) to which the taxpayer has no rights.

    Example:

    A levy source has paid funds to the Internal Revenue from an account of a non-liable party.

  2. If the proceeds have not been forwarded, the levy should be released and no claim for refund processed. Follow the levy release procedures outlined in IRM 5.19.4.4.10 .

  3. Refer to IRM 5.19.4.4.12, Wrongful Levies, for additional processing procedures.

5.19.6.12.3  (10-05-2012)
Erroneous Levy, Reimbursement of Bank Charges

  1. Policy Statement P-5-39 provides the Service reimburse taxpayers for bank charges that result from erroneous levies. In addition to the bank's fee for processing levies, this includes charges for overdrafts directly caused by the levy. The claim must be filed with the Area Director or Field Director, Compliance Services who issued the levy, within one year after the expense accrues.

  2. The following must be met in all cases:

    • The Service must have caused the error.

    • The taxpayer must not have contributed to continuation or compounding the error.

    • Before the levy was issued, the taxpayer must have responded timely to any contact and provided requested documentation sufficient to establish his/her position.

  3. If the claim is valid, it may take 2 to 4 weeks for a refund of the bank charges after the claim is received by the IRS Finance Center in Beckley, WV (BFC). BFC will not notify Compliance Services that the claim has been paid.

  4. Processing Claim:

    If Then
    Taxpayer files a claim on Form 8546 within 1 year from the date of the bank charges. Claim cannot exceed $1,000 and must have a valid signature.
    Joint bank account levied. Both taxpayers must sign Form 8546.
    Any information is missing; signature, copy of levy, proof of bank charges, Form 8546. Return claim to taxpayer requesting missing information.
    The claim doesn't meet criteria Send brief disallowance letter indicating reason for denial.

    Note:

    When the original claim is returned to the taxpayer as incomplete, the taxpayer should be given a specific deadline to re-submit the requested information, not to exceed 21 days. A copy of the Form 8546 should be retained in a suspense file until the taxpayer returns the requested information or the deadline to respond has lapsed.

  5. ACS and IDRS Research - in most cases the account will no longer be on ACS because it has been paid in full. If the account is not on ACS, make prints of all ACS archive screens. Review the activity on ACS to determine when and why the levy was issued. Research IDRS/ACS to determine if reimbursement should be granted based on:

    • Adjustments made to the account that would have delayed or negated the levy.

    • Transactions that would have caused the levy to have been issued in error.

    • Letters or open controls that could have affected the levy issuance.

    • The LT11 was not issued or the levy was issued before the 30 day time frame for the LT11 has elapsed.

    • The taxpayer paid the liability, but the payment was not credited properly to the account.

    • The taxpayer contacted the IRS for an installment agreement and was not processed.

    • The taxpayer contacted ACS and was given time to pay the account, but a levy was issued before the deadline expired.

  6. Preparing the Case File - Prepare a memo for the approving official explaining the facts of the case that led to the levy, include any documentation that confirms or contradicts the taxpayer's statement. Each folder must have a file control sheet attached to the front of the folder showing the received date, the taxpayer's name, address, form, tax period, amount of the claim and the employee's profile number. This form will be used to file the folder when the case is completed.

    Note:

    Authority has been delegated to second level supervisors grade GS-13 or above in all Operating Divisions and the Taxpayer Advocate Office and may not be redelegated. See Delegation Order 1.4, found in IRM 1.2.40.5.

  7. As of May 1, 2007 claims under $1,000 (small claims) are processed and paid by IRS Finance Center, Beckley, WV under authority granted by the Financial Management Service (FMS). FMS Form 197, available on the FMS web page, http://fms.treas.gov/judgefund/forms.html is used to transmit claims to FMS for processing.

    Note:

    Until this form is made available on the IRS web in a fill in format, the form should be printed from the FMS web site and filled in by typewriter or legible handwriting. Photocopies can be made once the form is secured from the web site. When downloading this form you will also receive Form 197-A. Do not use Form 197-A always use Form 197.

  8. Approved Claims:

    If Then
    The claim is allowed in full Complete Form 197. Send claim directly to IRS Finance Center, Beckley, WV using correspondex letter 2180C with Form 8546, Form 197 and Form 3210 for processing. Send correspondex letter 2179C to taxpayer advising the claim has been processed and it will take approximately 2 to 4 weeks to complete.
    The amount claimed is different from amount allowed. Form 197 must be prepared in triplicate and sent to the taxpayer for signature using letter 2179C. The taxpayer must sign and return two signed copies to IRS.
    The signed Form 197 indicates the taxpayer has accepted the change in the money amount. Prepare letter 2180C and send to IRS, Finance Center, Beckley WV with a Form 3210 for processing.

  9. Each Form 197 sent for processing must be numbered with a unique claim number consisting of the campus acronym (e.g. PSC ACS) followed by the processing year and sequential number 01, 02, etc. Each office will maintain a log sheet of assigned numbers

    Example:

    PSC ACS 2001 -- 01, PSC ACS 2001 -- 02, etc.

    These forms will be forwarded to Beckley on Form 3210, Document Transmittal. Enter the claim number in the form's Transmittal Code block. If more than one Form 197 is forwarded on the Form 3210, list each of the corresponding claim numbers on the Form 3210 and also enter the first one in the Transmittal Code block.

5.19.6.12.4  (10-05-2012)
Reimbursement of Bank Charges Due to Direct Debit Installment Agreement Processing Errors

  1. On January 13, 2011, the Deputy Commissioner for Services and Enforcement amended Policy Statement 5-39, Reimbursement of Bank Charges Due to Erroneous Levy and Service Loss or Misplacement of Taxpayer Checks, or Direct Debit Installment Agreement Processing Errors,. The amendment to Policy Statement 5-39 (P-5-39) added claims for reimbursement of bank charges incurred due to IRS processing errors on Direct Debit Installment Agreements (DDIA). The Commissioner revised Delegation Order (DO) 1-4 (Rev. 1) to allow first level managers in IRS Operating Divisions to consider, ascertain, adjust and determine under 31 USC § 3723 claims for reimbursement of bank charges arising out of Direct Debit Installment Agreement (DDIA) processing errors.

  2. If the IRS did not process the DDIA in accordance with IRM 5.19.1.5.5.13 or IRM 21.3.4.14.3.7, the taxpayer may be entitled to reimbursement of their bank fees that were not reversed by the bank. DDIA processing errors are identified if the following criteria are met:

    1. The Service failed to act timely, took an incorrect or improper action, or a systemic failure caused the bank fees;

    2. The taxpayer must not have contributed to the continuation or compounding of the error that caused the bank fees; and

    3. Prior to the processing error, the taxpayer did not refuse (either orally or in writing) to timely respond to the Service's inquiries or provide sufficient information for the DDIA processing change to be made.

  3. Form 8546, Claim for Reimbursement of Bank Charges, must be signed by both taxpayers if joint return. Form 8546 should be math verified to ensure the taxpayer is ONLY claiming the amount of bank charges shown on bank statements that are a result of a Service DDIA error. If the claim amount is incorrect or the taxpayer has included an erroneous debit in the amount, request an amended Form 8546 from the taxpayer. Acceptable verification includes bank statements showing the bank charges and copies of bank statements for each subsequent month showing the bank charges were not reversed up to the filing of the claim; or a statement from the bank stating the charges have not been and will not be reversed by the bank. The statement needs to be on the bank's official letterhead.

    • If the facts indicate bank fees are a result of a DDIA processing error, systemic error, or the Service failed to process the request/change within IRM guidelines/timeframe, document the case facts and/or reason for recommendation to reimburse.

    • If the facts indicate the Service did NOT err and/or the DDIA request was processed within IRM guidelines/timeframe, document the case facts and/or reason for recommendation to disallow claim for reimbursement.

  4. The Kansas City (KC) ACSS function will make a determination to allow or deny the claim. If approved, KC ACSS will forward Financial Management Services (FMS) Form 197, Judgment Fund Voucher for Payment, to Beckley Finance Center (BFC). Approved claims may take 4 - 6 weeks before the taxpayer receives the reimbursement check if they did not request Direct Deposit. The KC ACSS function will update AMS with action(s) taken.

  5. If the claim is denied, KC ACSS will issue a denial letter as to the reason the claim was denied. There are no Appeal Rights for these claims.

  6. Claims must be made within one year of the date the bank fees were debited to the taxpayers account and are limited to $1000 (See 31 USC § 3723.)

  7. Occasionally, the IRS may erroneously debit a taxpayer's bank account. Erroneous debits include IRS initiated duplicate debit entries, debit entries in an amount greater than authorized by the taxpayer under the DDIA.

  8. If the IRS erroneously debits the taxpayer’s bank account in violation of the DDIA, and the taxpayer does not seek reimbursement directly from his bank then the IRS must return the erroneous payment to the taxpayer. Thus, once an erroneous debit has been identified, and the IRS has confirmed that the taxpayer is not seeking reimbursement from his bank, the IRS should immediately take steps to return the erroneously debited funds using manual refund procedures. See IRM 5.1.12.20.1, Manual Refund Procedures.

    Note:

    In order to initiate the return of the erroneous debit, all that needs to be established is that the debit entry is erroneous. The taxpayer does not need to establish hardship or any other criteria. However, if the taxpayer instructs the IRS to apply the erroneous debit entry to the tax liability, the IRS may follow the taxpayer' instruction.

  9. For further information on processing Form 8546, IRM 5.19.6.12.3(7).

5.19.6.12.5  (10-05-2012)
Closed Case Assembly

  1. Clip together all materials associated with the case, including correspondence being sent to the taxpayer.

  2. Include OFP code, date closed and IDRS tax examiner number on all work. For Levy Responses only, include this information on the cover/quality review sheet.

  3. Ensure all items to be routed are properly addressed, e.g., routing slips, envelopes, buck slips.

  4. Place all loose envelopes to be mailed at the front of the closed folder to ensure proper mailing.

  5. Keep individual programs separate in your closed case folder.

  6. All items that are to be destroyed, should be clearly marked. For processing of Levy Responses only, rather than marking each response as destroyed, the cover sheet should be clearly notated "DESTROY" or similar.

5.19.6.12.6  (07-12-2004)
Stripping of Closed Work Folders

  1. Stripping of closed work will be conducted by designated area after the work has been subjected to Quality Review.

  2. Place all re-routes in appropriate mail buckets in the Control & Support area.

  3. Place all work marked to be destroyed in designated classified waste container.

  4. Route adjustment folders as directed.

  5. Place envelopes in designated out going mail container.

  6. Return any questionable items to tax examiner, e.g. original documents, birth and death certificates and tax returns containing original signatures.

  7. Items not clearly marked for disposition should be returned to the originator.

  8. Once closed folders are stripped, return to appropriate team.

5.19.6.12.7  (10-15-2010)
Reserved

5.19.6.13  (10-15-2010)
LP Responses Overview

  1. Third party correspondence consists of responses to letters sent to third parties, requesting information to locate the taxpayer and their assets. The information received is input to ACS.

  2. The following responses are worked according to 3rd party procedures:

    • LP 47 Address Information Requests (sent to Post Office)

    • Form 4759, Request for Additional Information from the Post Office (seeks street address)

    • LP 61 Please Provide Information on the Named Person (sent to potential employer)

    • LP 62 Please Give Us Some Information (sent to potential financial institution)

    • LP 64 Please Help Us Locate a Taxpayer ( sent to other third party)

      Note:

      See IRM 5.19.5-4 for complete letter content.

5.19.6.13.1  (08-02-2011)
LP Responses Procedures

  1. Access the account on ACS. Input any pertinent information on the case in history and if needed in AMS narrative using standard ACS Abbreviations per IRM 5.19.5-6.

  2. "OALP" is used for the history updates with the literal LPxxY or LPxxX, where the "xx" refers to type of LP letter (e.g. 47, 61, etc.). The "Y/X" indicates if pertinent information was given or not. "Pertinent information" must be entered in AMS narrative which includes:

    • Potential new address, home, or work phone number to contact the taxpayer.

    • Potential new employer, employer address, or work telephone numbers

    • Potential contacts of people who may be able to locate the taxpayer.

    • Whether the 3rd party is responsible for paying the taxpayer money for work, contracts, pensions, or unearned income, and type of income.

    • Whether the taxpayer is employed by or has an account with the 3rd party.

    • If the taxpayer is hospitalized, incapacitated, or other information that will affect the taxpayer's ability to respond/pay.

    • Any other information that can help locate the taxpayer.

    • If 3rd party provides no information, notate that LP letter was returned with no information.

      Note:

      When you encounter a 3rd party reply that states that the taxpayer is deceased or bankrupt, sort, and work under R4 procedures.

5.19.6.13.2  (10-15-2010)
LP 47 Decision Chart

  1. Use the following decision chart to determine correct action:

    If Then
    Mail is delivered to address given Enter "ADRSD AS GVN and first 4 characters of address in query" in AMS narrative.
    Taxpayer not known at address given Enter "UNK and first 4 characters of address in query" in AMS narrative.
    Taxpayer moved and left no forwarding address Enter "MLNFA and first 4 characters of address in query" in AMS narrative.
    "No such address" Enter NS ADRS and first 4 characters of address in query in AMS narrative.
    States something other than above Enter the information.


    Enter OALP,##,LP47Y for the history (Y per comments entered). The fill-in "##" refers to the number of days entered for the follow-up date.

5.19.6.13.3  (10-15-2010)
Form 4759

  1. Enter information provided by the post office into AMS narrative. Enter OALP,##,F4759Y, for the history (Y per AMS narrative).

5.19.6.13.4  (10-15-2010)
LP61 & LP62

  1. Refer to the levy response instructions for levy deletion codes and for guidelines concerning pertinent information to be documented in the AMS narrative.

  2. If the levy source refuses to provide information notate the reasons and other pertinent information in AMS narrative.

  3. Use the appropriate levy deletion codes per IRM 5.19.4.4.8 (2), when deleting the levy source. On ACS Web Levy screen, use history code, where "nn" refers to number of the levy being deleted, "#" refers to the single digit levy deletion code and "NMCL" refers to the name control of the levy source.
    LP 61 Decision Chart

    If Then
    Response is from an employer or wage source and states no longer employed, no record, no account, or company out of business.
    1. Delete levy source. See IRM 5.19.4.4.8(2).

    2. Add any new information that the levy source provides to AMS narratives. See note following chart for special address update cycle considerations.

    3. Update ACS Web history. See ACS history codes, IRM 5.19.5–7.

    Response is from a financial institution or source other than "wage" such as "interest" and states no longer employed or no record of employment .
    1. Do not delete the levy source.

    2. If levy source provides new or corrected name, address or phone number information, update/revise the ACS Web Levy detail screen as the system allows. If the system will not allow the changes, enter the information in AMS narrative.

    3. When any levy source information is updated on the ACS Web Levy screen, update the levy source cycle by selecting "Yes" or "Reconf" as appropriate on the ACS Web Levy detail screen and clicking on "Modify" .

    4. Add any new information provided by the levy source to the AMS narrative.

    5. Update ACS Web History. See ACS History Codes, IRM 5.19.5–7.

    Response from a financial institution or source other than "wage" such as "interest" and states account closed or no record.
    1. Delete the levy source. Per IRM 5.19.4.4.8(2). Even though the LP61 for wage source was sent, an appropriate response was received based on the income source.

    2. Add any new information that the levy source provides to AMS narrative.

    3. Update history on ACS Web history.

    Response states taxpayer employed with levy source.
    1. If the levy source provides new or corrected name, address or phone number information, update / revise the ACS Web Levy detail screen as the system allows. If the system will not allow the changes, enter the information in AMS comments.

    2. Update the ACS Web Levy detail screen by selecting "Yes" or "Reconf" as appropriate and clicking on "Modify" .

    3. Update the work telephone number on ACS Web if this information is provided by the employer.

    4. Add any other new information provided by the levy source to the AMS narrative.

    5. Update ACS Web history.

    Note:

    Check the address update cycle on ENMOD. If the taxpayer's address has been updated since the last date of employment:
    • Do not enter any potential new taxpayer addresses
    • Enter a potential new home phone number given if the taxpayer still lives in at least the same city or state.
    • Enter potential new contacts, employers, or work numbers which are still good possible sources of information.


    LP 62 Decision Chart

    If ... Then ...
    Response is from a financial institution and states no account, no record, or account closed.
    1. Delete levy sources. See IRM 5.19.4.4.8(2).

    2. Add any new information that the levy source provides to the AMS narrative.

    3. Update ACS Web history.

    Response is a financial institution and states that the taxpayer has an open account, no fund, or an overdrawn account.
    1. Do not delete levy source.

    2. If the levy source provides new or corrected name, address or phone number information, update /revise the ACS Web Levy detail screen as the system allows. If the system will not allow the changes, enter the information on AMS.

    3. Update the ACS Web Levy detail screen by selecting "Yes" or "Reconf" as appropriate and clicking on "Modify" .

    4. Add any other new information provided by the levy source to the AMS narrative.

    5. Update ACS Web history.

5.19.6.13.5  (10-15-2010)
LP 59

  1. LP 59 responses are to be considered levy responses and worked according to the procedures in IRM 5.19.4.4.

5.19.6.14  (04-30-2012)
Levy Responses

  1. Follow the procedures in IRM 5.19.4.4 when working levy responses.

  2. All Levy Responses are processed directly through the Levy Response ACSWeb application. Only employees profiled on ACS for "S4" will have access to this ACSWeb application.

    Note:

    When this application is not available, levy responses will be processed through ACSWeb or ACS Green Screen.

  3. The ACSWeb application eliminates the need for employees to manually update the account with levy response information. Account action histories, case reassignments, follow-up actions and the posting of comments are all systemically generated based on employee entries within the application.

    Note:

    Various pre-defined literals and deletion codes are systemically generated based on employee entries on the Levy Response Information screen and the radio button selected on the Levy Response data screen.

  4. Report time and volume using OFP 810-64141.

5.19.6.15  (10-15-2010)
Internal Correspondence

  1. Sometimes while processing ACS correspondence, it becomes necessary to contact another area or campus to ensure proper resolution of the taxpayer's account. Some areas will have "internal use only" phone numbers that can be used to quickly resolve issues (check SERP under the "Who and Where" tab for the area you need to contact). When an account inquiry can be completed on line, there is no need for written documentation except when specifically required in the IRM instructions. If this option is not available a written referral is used.

  2. A written referral is a standard way of exchanging information. An inquiry is generally written up as a referral when the following conditions exist:

    • The inquiry requires additional research or information to provide the taxpayer with a complete and accurate response.

    • The action to be taken needs to be completed by another site or function.

    • The account is controlled to the Taxpayer Advocate Function or some other area that takes precedence.

  3. Because it is important that these contacts are done in a consistent and professional manner, various forms are available. The type of referral will determine which form is used. These forms are used to share information, so you may be the initiator or the recipient. The forms are routed through the clerical unit, sorted and batched to the contact area. Below are the written referral forms most commonly seen in ACS Support:

    • Form 4442 , Inquiry Referral.

    • Form 3870 , Request for Adjustment.

    • Form 4159 , Payment Tracer request.

    • .

      Note:

      Form 4442 is available for on-line input through AMS.

5.19.6.15.1  (10-15-2010)
Form 4442, Inquiry Referral

  1. This form is used for most written referrals, unless the area being contacted has another specific form that must be used. In ACS Support this form is used for general written inquiries to other areas. Some examples are; to request CP 2000s or certified listings from outside your home campus. To expedite information about bankruptcies to the proper area, or to refer information to another tax examiner.

  2. A complete and correctly prepared Form 4442 is essential for the resolution of a taxpayers' inquiry. Referrals must be legible and contain sufficient detailed information to allow the receiving function or office to identify the taxpayer's issue and the reason for the referral.

  3. Do not use ACS abbreviations.

  4. When initiating Form 4442, be sure to complete Part 1, Part 2, numbers 8 through 24 and Part 3, Section B.

  5. If you are the recipient of Form 4442, in addition to taking the required action you may also be required to complete Part 3, Sections A & C and respond to the taxpayer/initiator.

    Note:

    Refer to IRM 21.3.5 for line by line instructions for completing Form 4442.

5.19.6.15.2  (10-15-2010)
Form 3870, Request for Adjustment

  1. This form is specifically used by the field function to request an adjustment to an account.

  2. Form 3870 will be received requesting full or partial tax adjustments or penalty abatements. It must include specific information as to the modules involved and the reason for the adjustment or penalty abatement. If the form is unclear, or doubt exists to the correctness of the request, contact the originator for clarification.

  3. If an adjustment to tax is required, follow the appropriate procedures in the following IRMs:

    • IRM 21.5

    • IRM 21.6

    • IRM 21.7

    Note:

    Use the Form 3870 as your source document.

5.19.6.15.3  (10-15-2010)
Form 4159, Payment Tracer Request

  1. Form 4159 is used to request payment tracer action. This form can be initiated in ACS Support. Follow procedures in IRM 21.5.7, Payment Tracers

5.19.6.15.4  (10-15-2010)
Reserved

5.19.6.15.5  (10-15-2010)
Third Party Upload - Manual Input Required

  1. This list is generated weekly and is downloaded to Control-D. The remarks section displays ACRW5300 and the Job Name is ACJWA531. It identifies cases where the ACS system upload of ACS LV/LP actions as stated in IRM 5.19.5.9 was not attempted because the name line discrepancy (NL) indicator was set. That means that there are differences in the name lines among the tax modules. In these situations, the system currently cannot match names and modules to ensure that it is reported accurately.

  2. For each entity, the list shows the edited TIN, name control, the LV/LP History Code and definer, and the contact date.

  3. TIN access each case on ACSWeb and review the ACS Modules screen for name line discrepancies - focusing on the name line for each module.

  4. Prepare Form 12175 as necessary using instructions in IRM 5.19.5.9.

  5. Route completed Forms 12175 as stated in IRM 5.19.5.9.

  6. This list should be completed within one week of receipt.

  7. The completed list should be retained for internal quality review purposes; afterwards, it may be destroyed.

5.19.6.16  (10-05-2012)
Systemic Upload of ACS Transactions

  1. Some ACS closing actions are systemically read and transaction codes created to post to Master File via the Standardized IDRS Access (SIA). This process eliminates the need for a CSR to toggle to IDRS to enter closing information. The following action history entries are analyzed for systemic upload:

    1. TFRO with definer 6501 or 6566.

    2. TFQU transfer to Collection queue (TFQU 7000)

    3. Transfer to ASFR (TFQU 8000)

    4. RDxx (return delinquency closing TC59x

    5. NCxx (currently not collectible TC530)

  2. If the transaction can be created electronically, the transaction code, closing code and/or TFQU is created and posted to IDRS. The employee number on electronically created transactions is all 8's (88888888).

  3. Items that are not electronically created are treated as paper action requests.

  4. ACS lists are:

    • Service Center Error List (ACRW 1501)

    • ACS Diagnostic List (ACRW 8001)

    • ACS-IDRS Balance List (ACRD 7301)

  5. Some transactions may not be processable once electronically created and will appear on the ACRD5301 - ACS Transactions IDS Upload Error Report.

  6. Charge time spent to 810-64500 and take a point of count for each case reviewed by a tax examiner.


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