Part 5. Collecting Process

Chapter 19. Liability Collection

Section 16. Compliance Services Collection Operations (CSCO) Clerical Procedures

5.19.16  Compliance Services Collection Operations (CSCO) Clerical Procedures

Manual Transmittal

October 25, 2011

Purpose

(1) This transmits new IRM 5.19.16 Compliance Services Collection Operations (CSCO) Clerical Procedures.

Material Changes

(1) The following topics from IRM 5.19.7.5 are incorporated into this IRM:

  1. Guidance for Undelivered (UD) Mail

  2. Bad Address research

  3. Address Research (ADR) Processing

(2) The following topics are new to this IRM:

  1. Screening Procedures

  2. CSCO Clerical Procedures

Effect on Other Documents

IRM 5.19.7.5 dated 1/16/2009 is superseded.

Audience

The target audience is Small Business Self Employed (SB/SE) and Wage & Investment (W&I) Compliance campus employees who process Collection work.

Effective Date

(10-25-2011)

Denice D. Vaughan
Director, Filing and Payment Compliance
Wage and Investment

5.19.16.1  (10-25-2011)
Undelivered (UD) Mail, Bad Address and Address Research (ADR) Processing

  1. Undelivered (UD) mail is any letter, correspondex letter or notice sent to the taxpayer and returned with an indication the taxpayer no longer resides at the address.

  2. Bad Address is any letter, correspondex letter or notice sent to the taxpayer and the mail is returned or could not be delivered based on the United States Postal Service (USPS) standards and requirements. These may be returned directly from the Correspondence Production Services (CPS) print sites or returned from the USPS as UD mail.

  3. Address Research (ADR) is a system that researches potential addresses on UD mail. If potential address(es) is found by the ADR system, it will send the 2797CG (R-U-There) letter to the taxpayer.

    Note:

    ADR can send up to 50 R-U-There letters on one account.

5.19.16.1.1  (10-25-2011)
Undelivered (UD) Mail Batching Procedures

  1. All Undeliverable mail that is received should be sorted and separated per IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures under OFP 790-61000 with no count.

    Note:

    C letters that will be returned to local Teams based on the IDRS number should be worked under OFP 790–61000 and should not contain a count.

  2. Undeliverable mail and 2797 responses should be worked in the receiving site and should not be transshipped.

  3. The following program codes and procedures should be reported under specified program code.

    If ... And ... Then ...
    CP Notice

    • CP 160 ,CP 163

    • CP 501 ,CP 503 CP 504 ,CP 601, CP 603, CP 604

    • CP 521, CP 522, CP 523, CP 621, CP 622, CP 623

    • CP 59, CP 259, CP 759, CP 959

    • CP 515, CP 516, CP 518, CP 615, CP 616, CP 618

    		 Marked with "Refused" or "Unclaimed"

    • Destroy as classified waste

    • report time under 790–61000 no count taken.

    Note:

    Submission Processing pulls Refused and Unclaimed UD mail and destroys as classified waste. These instructions are for the few that may get sent in error.

    CP Notice

    • CP 160 ,CP 163

    • CP 501 ,CP 503 CP 504 ,CP 601, CP 603, CP 604

    • CP 521, CP 522, CP 523, CP 621, CP 622, CP 623

    • CP 59, CP 259, CP 759, CP 959

    • CP 515, CP 516, CP 518, CP 615, CP 616, CP 618

    		 USPS yellow label undeliverable sticker or USPS Undelivered stamp

    • Batch in groups of 50

    • Scan through ADR.

    • Report time and volume under 790–61007

    CP Notice

    • CP 160 ,CP 163

    • CP 501 ,CP 503 CP 504 ,CP 601, CP 603, CP 604

    • CP 521, CP 522, CP 523, CP 621, CP 622, CP 623

    • CP 59, CP 259, CP 759, CP 959

    • CP 515, CP 516, CP 518, CP 615, CP 616, CP 618

    		 Hand written unverified forwarding address

    Note:

    These will be hand written addresses on the envelope that do not contain a USPS yellow label sticker.

    • Batch in groups of 50

    • Scan through the UFA/ADR process

    • Report time and volume under 790–61007

    CP Notice

    • CP 160 ,CP 163

    • CP 501 ,CP 503 CP 504 ,CP 601, CP 603, CP 604

    • CP 521, CP 522, CP 523, CP 621, CP 622, CP 623

    • CP 59, CP 259, CP 759, CP 959

    • CP 515, CP 516, CP 518, CP 615, CP 616, CP 618

    • All other notices and letters not being returned to originator.

    		USPS forwarding address "yellow label" present

    • Batch in groups of 50

    • Work per IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures

    • Report time and volume under 790–61004

    Any undelivered mail.

    Note:

    This includes 2797-CG R-U-There letters.

    Exception:

    Do not batch letters that will be returned to the originating employee.

    		 Deceased

    Note:

    These could be stamped by the USPS as deceased or have a hand written notation indicating deceased.

    		 These cases should not be worked under the UD mail program. They should be batched under regular work processing, 810 - 61150 (TDA) or 810 - 62230 (TDI) or 810 - 62610 (BMF).

    Note:

    Tax Examiners working Deceased UD mail will follow procedures in IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures

    Any undelivered mail.

    Note:

    This includes 2797-CG R-U-There letters.

    Exception:

    Do not batch letters that will be returned to the originating employee.

    		 Incarcerated

    Note:

    These could be stamped by the USPS as incarcerated or have a hand written notation that the taxpayer is in prison.

    		 These cases should not be worked under the UD mail program. they should be batched under regular work processing, 810 – 61150 (IMF), 810 –62610 (BMF) or 810 - 62230 (TDI).

    Note:

    Tax Examiners working Incarcerated UD mail will follow procedures in IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures

    2797-CG R-U-There letter Correspondence attached or notation unrelated to the address Batch in regular work under appropriate program based on the written request. Do not scan through ADR, the employee working the case will update that address and respond to the Taxpayers request.
    2797-CG R-U-There letter Signed Responses from the taxpayer that the:

    • Taxpayer verified address

    • Taxpayer supplied a new address or phone number

    • Batch in groups of 50

    • Work through ADR 2797 response process using appropriate drop down box

    • Report time and volume under 790–61007

    2797-CG R-U-There letter Returned undelivered with no new potential address

    • Batch in groups of 50

    • Work through the UD 2797 ADR process under appropriate drop down box

    • Report time and volume under 790–61005

    2797-CG R-U-There letter Returned with USPS forwarding address "yellow label "

    • Batch in groups of 50

    • Work through 2797 ADR process under appropriate drop down box

    • Report time and volume under 790–61007

    2797-CG R-U-There letter Returned with Unverified forwarding address.

    Note:

    These will be addresses that are written on the envelope and you can't verify their source.

    • Batch in groups of 50

    • Work through the UFA/ADR process

    • Report time and volume under 790–61007

    2797-CG R-U-There letter Unsigned responses

    Note:

    These will be responses that indicate a new address on the 2797 or they checked the boxes indicating the address on the letter is correct, but did not sign the 2797.

    • Batch in groups of 50

    • Work through AMS/IDRS

    • Send Letter 2788C

    • Overlay the old address on CC LPAGE with the potential new address

    • Send Form 8822, Change of Address, Change of Address

    • Report time and volume under 790–61007

    Note:

    Do Not change the address on CC ENREQ on IDRS or through AMS Address Update. Leave a history on AMS notating the address the leter was sent to and why.

    ACS "LT" letters, CP 90, Letter 3676C and CP 688–D Undelivered

    • Route to appropriate ACS support function

    • Report time and volume under 790–61006

    ASFR 30 day (2566SC/GG) and/or 90 day (3219 SC/GG) letters Undelivered

    • Route to appropriate ASFR clerical team

    • Report time and volume under 790–61006

    Any letter or notice that is not a CSCO function Undelivered

    • Route to appropriate function (Exam, AM, AUR, etc.)

    • Report time and volume under 790–61006

    Third party responses Any CP notice per IRM 5.19.16.1.4, Address Research (ADR) Processing

    • Batch in groups of 50

    • Work through UFA process per IRM 5.19.16.1.4, Address Research (ADR) Processing

    • Report time and volume under 790–61007

    Note:

    Return Delinquency and Balance Due CP notices, listed in the above table, should not be transhipped from site to site. They will be worked in the site they were received.

5.19.16.1.2  (10-25-2011)
Undelivered (UD) Mail Procedures

  1. This section provides general procedures for processing UD mail for CSCO and ACS letters and notices that are not processed through the ADR system. If the procedures below cannot be worked by the ADR employees, then the work is performed in other areas in the CSCO and ACS Support functions. In addition, specific procedures for ACS letters UD mail not processed through ADR should be worked using IRM 5.19.6.17.1, Non-Scanned UD Mail (ACS Input).

  2. Separate and work all UD mail in groups as follows:

    If ... And ... Then ...
    Correspondex Letters  

    1. Return to the originator's IDRS assignment number

    2. Originating employee should work their undelivered correspondex letters per 3 through 6

    3. Research IDRS to check the address was recently changed or is in a pending status.

    4. If address was updated, re-send the correspondex letter and leave comments on AMS.

    5. If no new address or pending address, destroy correspondex letter and update AMS comments.

    6. If correspondex letter has a USPS forwarding address label follow the USPS yellow label directions below.
    USPS Yellow Label Indicates Undeliverable as addressed.

    1. Follow ADR processing procedures in IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures and IRM 5.19.16.1.4, Address Research (ADR) Processing

    2. Does not meet ADR criteria, destroy notice.

      Exception:

      If Correspondence or a written response is present, batch in normal case processing for possible disclosure issue.
    USPS Yellow Label Indicates forwarding address.

    1. Verify the name on the forwarding USPS label matches the name on the notice.

      Note:

      If you are not sure the name control on the yellow label is for the taxpayer, follow (7) below.

    2. Compare the current TIF cycle on CC ENMOD or the current cycle of Master File address shown on CC IMFOLE/BMFOLE to the date on the USPS yellow label.

    3. If the USPS yellow label date is more recent than the cycle on IDRS, update the address on IDRS using AMS address update tool. AMS will update the address and leave an appropriate address change history.

    4. If AMS is down, input History items and change address on CC ENMOD on IDRS.

    5. If USPS is not newer, leave a history on AMS reflecting the forwarding address and why address was not updated.

    6. Re-send the letter or notice if possible; otherwise, the next notice issuance will contain the new address.

    7. If the cycle on ENMOD and USPS yellow label are the same, and you are not sure which is more current, do the following:

      • Send a Letter 2788C

      • Overlay the address on CC LPAGE with the USPS yellow label address

      • Send a Form 8822, Change of Address

      • Document action taken on AMS.

    Note:

    ACS LT-11's, do not re-send, instead use OL-16 to issue another ACS letter.

    ASFR  

    1. Forward all UD ASFR letters including letters with USPS yellow label, Deceased, Incarcerated, Refused or Unclaimed to the ASFR Clerical function, as stated in IRM 5.18.1.10.2.2, Undeliverable Mail.

    Incarcerated Yellow postal sticker or hand written responses such as, "he or she is in Jail"

    1. Batch as regular work

    2. If working as batched cases, Follow (3) below.
    Deceased Yellow postal sticker, stamped deceased or any written response that indicates "deceased"

    1. Batch as regular work.

    2. If working as batched cases, follow (4) and (5) below
    Out of Business (OOB)  

    1. Follow instructions in (6) below.
    Power of Attorney (POA)  

    1. Follow instructions in (7) below.

  3. Incarcerated mail, these include Return Delinquency and Balance Due notices, process as follows:

    Note:

    Do not transship Incarcerated Undelivered mail.

    If Then
    The amount of the balance due notice is below ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Input TC 530 cc 09 to the notice module or year.
    The amount of the balance due is above ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Accelerate to ACS by using CC STAUP 2200.
    The return delinquency is marked PCB (IMF) or LRA (BMF) and the amount is below ≡ ≡ ≡ ≡ Input TC 593 cc 82 to the notice module.
    The return delinquency notice is not a PCB (IMF) or LRA (BMF) and the amount is above ≡ ≡ ≡ ≡ (except for Form 1065. Accelerate to ACS, see: IRM 5.19.2.6.1.1, Accelerate and/or Delay To TDI Status 03.

    Note:

    Do not accelerate to ACS if the IMF account is a Sel Code 13, 14, or 17 as these are ASFR potential and will be systemically sent to ASFR.

    The amount of the balance due exceeds our authority Follow procedures in IRM 5.19.1.4.7, Incarcerated Taxpayers

  4. For Deceased mail, these include Return Delinquency and Balance Due notices, process as follows:

    Note:

    Do not transship deceased undelivered mail.

    If Then
    The amount of the balance due notice is below ≡ ≡ ≡ ≡ Input TC 530 cc 08 to all modules, as appropriate.

    Note:

    TC 530 generates a TC 540, see IRM 5.19.1.4.3.1(6), Deceased Taxpayer- Balance Due Actions.

    The balance due notice is for a single entity, no date of death provided and the amount of the balance is above ≡ ≡ ≡ ≡ ≡ Input TC 540 to current processing year. Accelerate to ACS by using CC STAUP 51 of the notice module.

    Note:

    For more information on STAUP 51 see IRM 3.14.1.8.4, Status Update.

    The balance due notice is for a joint entity, the primary taxpayer is deceased, no date of death provided and the amount is below ≡ ≡ ≡ Input TC 540 to current processing year. Input TC 530 cc 08 to the notice module.

    Note:

    If the notice module is the same as the current processing year, input TC 530 cc 08 only.
    The balance due notice is for a joint entity, the primary taxpayer is deceased, no date of death provided and the amount is above ≡ ≡ ≡ ≡ ≡ Input TC 540 to current processing year and a CC STAUP 51.

    Note:

    For more information on STAUP 51 see IRM 3.14.1.8.4, Status Update.

    The balance due notice is for a joint entity, the spouse is deceased, no date of death provided and the amount is either above or below≡ ≡ ≡ ≡ Input TC 540 to spouse's SSN to the current processing year. Research for potential new address for surviving spouse and send appropriate Undelivered letter with Form 8822, Change of Address. Notate action on AMS.
    The balance due notice has a date of death provided and the amount is above ≡ ≡ ≡ ≡ ≡ ≡ Input TC 540 to the year of death and accelerate to ACS using CC STAUP 51.

    Note:

    For more information on STAUP 51 see IRM 3.14.1.8.4, Status Update.

    The return delinquency notice is marked PCB (IMF) or LRA (BMF), no date of death provided and the amount is below ≡ ≡ ≡ ≡ ≡ ≡ Input TC 540 to the current processing year. Input TC 593 cc 82 to the notice module.
    The return delinquency notice is NOT a PCB (IMF) or LRA (BMF), no date of death provided and the amount is above ≡ ≡ ≡ ≡ ≡ Input TC 540 to current processing module or year. Accelerate to ACS: see IRM 5.19.2.6.1.1, Accelerate and/or Delay To TDI Status 03.

    Note:

    Do not accelerate to ACS if the IMF account is a Sel Code 13, 14, or 17 as these are ASFR potential and will be systemically sent to ASFR.

    The return delinquency notice is NOT a PCB (IMF) or LRA (BMF), date of death is provided for the notice tax module and the amount is above ≡ ≡ ≡ ≡ ≡ Input TC 540 on the notice tax module or year. Input TC 591 cc 75 for the subsequent year. Accelerate to ACS: see IRM 5.19.2.6.1.1, Accelerate and/or Delay To TDI Status 03

    Note:

    Do not accelerate to ACS if the IMF account is a Sel Code 13, 14, or 17 as these are ASFR potential and will be systemically sent to ASFR.

  5. For IMF entity changes for Deceased taxpayer(s), the name line(s) should be changed per IRM 5.19.1.4.3.2, Deceased Taxpayers - Entity.

  6. Return delinquency notices indicating OUT OF BUSINESS (OOB) modules with and without dates will be processed as shown below. After the appropriate action is taken, destroy the UD mail as classified waste (CW).

    If Then
    The OOB date is provided, Input TC 591 to the earliest tax period. If there is no open TDI module on IDRS, input TC 591 on the next period. IRM 5.19.2.6.1.1, Accelerate and/or Delay To TDI Status 03 or IRM 5.19.2.6.5.4.5BMF Response Out of Business
    The OOB date is not provided, Accelerate or Delay to TDI Status 03, see IRM 5.19.2.6.1.1, Accelerate and/or Delay To TDI Status 03
    For ACS LT. letters and the UD mail is marked OOB, Input any useful information or comments. Change the follow-up date to the following day (OAUD,01,TPOOB).

  7. For Power of Attorney process as follows:

    If ... Then ...
    USPS forwarding address "yellow label "

    1. Check CC CFINK to validate the POA's name and address.

    2. If CFINK address is older or not updated from the address shown on the yellow label, route POA UD mail on Form 3210, Document Transmittal, to the appropriate centralized CAF site.

    3. Indicate on Form 3210, "Update POA address based on USPS yellow label per Rev. Proc. 2010–16 Section 4.05 and 4.06."

    4. Update AMS comments, as appropriate.

    5. Report time and volume under 790–61004

      Note:

      If there is no data on CC CFINK, destroy UD mail.
    USPS no forwarding address" yellow label "

    1. Destroy

    2. Do not process POA (CAF indicator) cases through ADR.

    3. Update AMS comments that POA/CAF letter return undelivered with no forwarding address

5.19.16.1.3  (10-25-2011)
Bad Address Processing

  1. This section provides procedures for Bad Address processing for those letters or notices that are not processed through ADR processing, see IRM 5.19.16.1.4, Address Research (ADR) Processing. Bad Address means the address lines are not compliant with the standards of the United States Postal Service (USPS) and may or may not be delivered to the taxpayer. These Bad addresses may contain Service Center's (SC) Campus addresses, for SC unique zip codes, see IRM 3.10.72.2.3, Unique Campus Zip Codes, or incomplete or no address lines. The USPS standards are in Publication 28 and can be found on web site: www.usps.com/publications/pubs/welcome.htm

  2. If the Bad Address mail is received and is not one of the listed letters or notices to be processed through ADR per IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures, do the following:

    If ... And ... Then ...
    There is a USPS yellow label Is not one of the notices or letters to be processed through ADR Follow the procedures IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures above.
    Address line is incomplete Research on CC ENMOD or CC IMFOLE/BMFOLE shows no new address was updated.

    1. Research by using the various address research tools for a potential address

    2. Send Letter 2788C and overlay with the new potential address on LPAGE.

    3. Destroy UD mail and leave comments on AMS of actions taken.

    Note:

    Do not change the address on CC ENREQ.

    Address line is incomplete Research on CC ENMOD or CC IMFOLE/BMFOLE shows the address was updated.

    1. Re-send the letter or notice.

    2. If you can not re-send the letter or notice, destroy the UD mail and update AMS comments, as appropriate.

    Note:

    Never update a Bad Address on IDRS CC ENREQ unless the UD mail has a USPS forwarding address yellow label or you received a response from the taxpayer per Rev. Proc. 2010 - 16 Section 4.05 and 4.06.

5.19.16.1.4  (10-25-2011)
Address Research (ADR) Processing

  1. This section provides procedures for the employees processing UD mail through ADR processing. UD mail processed through ADR must contain a barcode. After the UD mail is scanned into ADR, the notice or letter can be destroyed. The list of letters and notices, including Spanish versions, scanned through ADR are as follows:

    If ... Then ...
    CP notice

    • CP 160 ,CP 163

    • CP 501 ,CP 503 CP 504 ,CP 601, CP 603, CP 604

    • CP 521, CP 522, CP 523, CP 621, CP 622, CP 623

    • CP 59, CP 259, CP 759, CP 959

    • CP 515, CP 516, CP 518, CP 615, CP 616, CP 618

    1. Scan through ADR in groups of 50.

      Note:

      Allow the system to auto save before continuing with the next group of 50.

    2. Destroy as classified waste.

    Exception:

    If there is correspondence attached to the UD mail, do not destroy. Batch as regular work for tax examiner to address possible disclosure issue.

    ACS LT letters

    Note:

    Exclude LT-11 letters. All UD LT-11's and other ACS letters that cannot be processed through ADR are forwarded to the ACS Support function per IRM 5.19.6.17, Undeliverable Mail.

    1. Scan through ADR in groups of 50.

      Note:

      Allow the system to auto save before continuing with the next group of 50.

    2. Destroy once scanning is complete.

    Refused or Unclaimed

    1. Destroy all notices in the list above.

      Exception:

      If there is a USPS forward address yellow label, process per IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures. If there is a frivolous statement on Refused mail, route to appropriate Frivolous Filer unit.

      Note:

      Submission processing should be extracting refused and unclaimed prior to sending UD mail to CSCO.
    Unverified Forwarding Address (UFA)

    1. These will be any of the notices listed above that have a hand written forwarding address that does not contain a USPS stamp.

    2. Scan into the ADR UFA processing screen in groups of 50.

    3. Destroy notices once scanning is complete

  2. Process 2797-CG responses as follows:

    If... Then ...
    USPS yellow label indicates undeliverable as addressed

    1. Scan through ADR 2797 undeliverable access screen and then destroy.

      Exception:

      If there is correspondence attached to the UD mail, do not destroy. Batch as regular work for tax examiner to address possible disclosure issue.

    Signed response from the taxpayer

    1. If taxpayer has agreed to the address on the 2797, scan into appropriate 2797 response screen on ADR and destroy.

    2. If taxpayer has provided another address, update the appropriate 2797 response screen and destroy.
    No signature provided

    1. No confirmation provided, Research CC ENMOD or CC IMFOLE/BMFOLE to see if the address was updated before sending a Letter 2788C. Overlay, on LPAGE, the potential new address on the 2797 . Leave narrative on AMS as to actions taken and destroy 2797.

    2. Alternate address provided, scan through UFA processing screen to send new 2797 to alternate address. Destroy 2797.
    USPS yellow label forwarding address Follow IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures

  3. ADR will conduct address research of the Corporate Files On-line (CFOL), IRMF, and an outside vendor on IMF and BMF accounts. Once the notice (case) is scanned or input on the ADR system, the time line may be as follows:

    • A delay of 7 cycles is systemically initiated on the notices listed above, if scanned timely, and searches are done for potential new address(es) from IRMF.

    • If address(es) are found, ADR systemically sends 2797-CG R-U-There letter(s) to those address(es).

    • ADR suspends the case for 45 days to allow enough time for the taxpayer responses.

    • After 45 days and no responses are received, the case systemically moves to an outside vendor and an additional 7 cycle delay in systemically initiated.

    • If an alternate address is found by the outside vendor, another R-U-There letter is sent and ADR suspends the case for another 45 days.

    • If no alternate address is found, ADR releases the case on IDRS to continue normal processing.

    • After 45 days and no response or no address is found, the case moves out of ADR and resumes normal processing.

    • If the taxpayer does respond during any of the processes above, the ADR employees will update the address through ADR and once posted, it moves out of ADR and resumes normal processing.

    • The entire maximum time in ADR could be up to 112 days.

  4. For ACS LT letters (excluding LT-11), when ADR completes research, normally 112 days, the results will systemically be entered onto the comments field of ACS with the source of the new address found. This depends on the number of sources researched, the number of 2797CG letters issued and the receipt of the responses. The comments shown on ACS will appear as follows:

    • IDS CB - Trans Union Credit Bureau

    • IDS CBRS - Currency and Banking Retrieval System (BMF only)

    • IDS CP - ChoicePoint

    • IDS UFA - Unverified Forwarding Address

    • IDS IRMF - Information Return Master File

    • IDS ADR - No Alternative Addresses Found

5.19.16.2  (10-25-2011)
Return Delinquency (RD) Notice Overview

  1. The objective of the Taxpayer Delinquent Investigation (TDI) Program is to work Return Delinquency notice responses that were generated through Case Creation and issued to taxpayers that are identified as liable to file and have not filed a tax return by the Return Due Date (RDD).

  2. RD receipts consist primarily of response to:

    • BMF CP 259, CP 515, CP 518

    • Spanish BMF CP 959, CP 615, and CP 618

    • IMF CP 59, CP 515, CP 516, and CP 518

    • Spanish IMF CP 759, CP 615, CP 616 and CP 618

    • Documents, letters, notices or forms addressing tax return issues

    • Correspondence indicating closure of a business

    • Form 4442, Inquiry Referral requests

5.19.16.2.1  (10-25-2011)
IMF Return Delinquency (RD) Notice Batching Procedures

  1. When work is received, take the following action:

    1. TDI boxes are delivered or transshipped. They should be logged in and assigned a batch number, CSCO received dated, batched number and volume.

      Note:

      Use an estimated volume of 400 for full boxes.

    2. Sign out each box to be worked with your initials or your employee number, date, and time. Once the box is completed, you must log it back in with the date and time completed.

    3. All work in each box should be date stamped with the CSCO date that is on the Batch Assignment sheet. This includes Returns, Routes and the work that will be batched as BMF or IMF TDI. All work that isn't BMF or IMF TDI should be pulled out and sent to the appropriate designated site or area.

      Note:

      Refund returns should be pulled and expedited. If the return is marked "apply to next return" or "credited to estimated tax" , you will follow normal batching procedures.

      If ... Then ...
      Form 2797 Date stamp and route to appropriate ADR unit to be worked per IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures
      Form 1040X Route to Account Management
      RD notices, returns, Form 4442 , Inquiry Referral or correspondence addressing return issues

      Note:

      Batch BMF issues per IRM 5.19.16.2.2, BMF Return Delinquency Notice (RD) Batching Procedures

      1. Divide by "With return" (W/R) and "Without return" (W/R)

      2. Put documents in the oldest IRS received date order. You can put multiple IRS received dates within a 7 day span of each other. The oldest work should be first on the cart.

      3. Batch in volumes of 20 or less. The oldest IRS received date should be on the top of each batch. If the batch has less than 20, it should be notated on a post-it.

      Note:

      See Exhibit 5.19.16-4 IMF TDI Batch Color Coding for an example of batching with colored folders.

      Aged Work

      1. Batch in volumes of 10 or less by month, unless instructed to do otherwise. The oldest IRS received date should be on the top of each batch.

      2. Notate "Ages Work" on the batch log. If the batch is less than 10, it should be notated on a post-it.

      Combat Zone issues

      1. Batch in volumes of 25 with oldest IRS received date on the top of each batch.

      Note:

      Once batches are ready for case assignment on the Accounts Management System (AMS), see IRM 5.19.16.4.2, Accounts Managements System (AMS) Create Batch.

5.19.16.2.2  (10-25-2011)
BMF Return Delinquency Notice (RD) Batching Procedures

  1. When work is received, take the following action:

    1. TDI boxes are delivered or transshipped. They should be logged in and assigned a batch number, CSCO received dated, batched number and volume.

    2. Sign out each box to be worked with your initials or your employee number, date, and time. Once the box is completed, you must log it back in with the date and time completed.

    Note:

    Use an estimated volume of 400 for full boxes.

  2. Sort the mail in separate piles prior to batching. The seven separate piles are:

    • BMF Notices

    • BMF Correspondence

    • BMF Returns

    • All Foreign Mail

    • Individual units Profile Mail (10 digit IDRS employee number)

    • Work that does not pertain to TDI

    • IMF TDI

  3. Date Stamp all work, including returns, with the current CSCO date.

    Note:

    If there are multiple notices pertaining to different tax periods, stamp each notice. If there are multiple tax returns, stamp the front page of each return. Stamp all correspondence.

  4. When appropriate, follow the Fast Scan process per IRM 5.19.16.3.2, Fast Scan Screening, prior to batching.

  5. Batching:

    If ... Then ...
    BMF Returns

    Note:

    For a list of BMF notices and MFT's, see Exhibit 5.19.16-3

    1. Returns take priority. If a return has a notice or correspondence attached, it will be batched as a return.

      Exception:

      Back up Withholding (BWH) notices will not be batched as BMF returns.

    2. All work must have a CSCO date stamp on it.

      Note:

      Do not stamp over any information provided by the taxpayer.

    3. Batch in groups of 20

    4. Batch as 62611

    Note:

    Form 966 should only be batched in groups of 20

    BMF Notices

    1. Place in IRS receive date order with the earliest date on top.

    2. Batch in groups of 20

    3. Batch as 62610
    BMF Correspondence (white mail) pertains to:

    • Any letter not attached to a notice

    • Post it notes

    • Scrap of paper the taxpayer has written information

    • Questions

    • Requests to the IRS regarding tax filing requirements

    • Refund issues

    • New Addresses

    • New telephone numbers

    • Filing status

    • Other

    Note:

    Many of the issues can be resolved if they are first worked in Fast Scan per IRM 5.19.16.3.2, Fast Scan Screening

    1. Place in IRS receive date order with the earliest date on top.

    2. Batch in groups of 20

    3. Batch as 62610
    Foreign Mail
    A TIN that begins with 66 identifies:

    • Puerto Rico (PR)

    • American Samoa (AS)

    • Virgin Islands (VI)


    A TIN that begins with 98 Identifies:

    • England

    • Japan

    • Cuba

    1. All foreign cases are routed to the Philadelphia Assistant Commissioner International (ACI) unit.
    Non-BMF TDI issues

    1. BWH notices are batched under another program.

      Note:

      If a return is attached to a BWH notice, it will be batched with the BWH notice and not as a BMF return.

    2. Place Non-BMF TDI issues, such as installment agreements or money owed to IRS, in appropriate place for TDA batching. For Non-CSCO work, route as appropriate.

    Other

    1. IMF TDI should be batched per IRM 5.19.16.2.1, IMF Return Delinquency (RD) Notice Batching Procedures

      Note:

      SBSE CSCO does not process IMF TDI cases. They need to be routed to Austin Service Center.
    Aged Work

    1. Batch in volumes of 10 or less by month, unless instructed to do otherwise. The oldest IRS received date should be on the top of each batch.

    2. Notate "Ages Work" on the batch log. If the batch is less than 10, it should be notated on a post-it.

    3. Count each Employer Identification Number (EIN) and/or returns without a notice.
    Form 2797 Date stamp and route to appropriate ADR unit to be worked per IRM 5.19.16.1.2, Undelivered (UD) Mail Procedures
    Aged Work

    1. Batch in volumes of 10 or less by month, unless instructed to do otherwise. The oldest IRS received date should be on the top of each batch.

    2. Notate "Ages Work" on the batch log. If the batch is less than 10, it should be notated on a post-it.

    3. Count each Employer Identification Number (EIN) and/or returns without a notice.
       

  6. Missing EIN/TIN cases should be researched to locate the information on IDRS or appropriate tool prior to batching.

  7. Batches will be assigned on AMS per IRM 5.19.16.4.2 Accounts Management System (AMS) Create Batch. If you are not currently using AMS, follow (7) below.

  8. SB/SE uses other programs to delay and assign cases. SB/SE will need to follow local procedures if not using AMS.

5.19.16.3  (10-25-2011)
Fast Scan Procedures Overview

  1. Fast Scan screenings greatly reduce the burden of taxpayer correspondence reviewed by the tax examiners. In turn, IRS correspondence and taxpayer account resolution is expedited, reducing interest and penalties to the taxpayer and allows for quick closures and preventing/reducing aged cases.

  2. The following are examples of some, but not all, of the cases that can be considered quick closures:

    • Previous Actions

    • Here is my payment or Did you receive my payment

    • Address and phone number input or changes

    • Mis-routed cases (Case belonging to Exam, Accounts Management, etc.)

    • Status 72, 22, 71 and 26

    • Open control base

    • Over $100,000

  3. Cases that can not be closed in the fast scan process, will be batched based on batching criteria discussed in IRM 5.19.16.3.2, Fast Scan Screening.

    Note:

    Cases you close during the fast scan process that have a balance due over ≡ ≡ ≡ ≡ ≡ ≡ require you input any valid levy sources provided. All telephone numbers should be input if present regardless of balance owed.

5.19.16.3.1  (10-25-2011)
Research and Activity Tools

  1. As a scanner, you will review incoming correspondence. You may need to research and/or input information using the Mail route Guide, IDRS or AMS to identify:

    • Taxpayer's Social Security Number (SSN)

    • Previous actions taken

    • Verify the cases Status

    • Verify if payments were made or received

    • Appropriate Operation Function Program (OFP) required for batching

  2. The following is a list and description of tools that can be used to assist in the fast scan process:

    Tool Description
    IDRS Toolbar The IDRS Toolbar provides access to research tools such as IMF/BMF IDRS Command Codes (CC), AMS, Research Window and STAUP.
    Account Management Services (AMS) AMS is generally accessed to review and enter case history actions. It can be used to update new addresses and add or change telephone numbers.
    Mail Route Guide The Mail Route Guide provides mail stops and routing information that can be researched by an assortment of categories; such as an alphabetical list of subjects or departments, the form number or type of letter which needs to be routed, etc.
    Integrated Automation Technologies (IAT) IAT supplies automated tools to IRS employees that simplify research, reduce keystrokes, and increase the accuracy of regular work processes.
    Program Locator Guide Provides the appropriate site to send W&I or SB/SE work.
    CSCO e-Guide Provides quick access to IRM references and step by step guidance to resolving CSCO issues.

5.19.16.3.2  (10-25-2011)
Fast Scan Screening

  1. Address changes are input when the change is part of normal case processing or an address change is annotated on a Collection notice.

    1. General requirements for making address changes require clear and concise written notification such as a statement signed by the taxpayer informing the Service that he/she wishes the address of record be changed. The notification should include these items:

    If... Then ...
    The following information is present:

    • The new address

    • The taxpayers name

    • The taxpayers signature

    • The old address

    • The Social Security or Employer identification Number

      Note:

      Taxpayer's signature must be present or you can not change the address.

    1. Update the address through AMS. If AMS is down, use IDRS CC ENREQ.

    2. Leave history of action taken on AMS.

    3. Destroy and take count.
    No signature is present

    1. Send Letter 2788C with a Form 8822, Change of Address

    2. Leave appropriate comments on AMS notating address the letter was sent.
    Obvious error is shown

    1. Make appropriate change

    2. Leave history on AMS why action was taken.

    3. Continue processing request
    Z - or - Z freeze present: For more information refer to Document 6209

    1. Do not change the address.

    2. Indicate the new address on an Form 4442, Inquiry Referral and route to the appropriate Criminal Investigation Function.

    Undelivered refund check present. (TC 740 or S -freeze on account) For more information on TC 740 or S- freeze see: Document 6209

    1. Do not change the address.

    2. Route to the appropriate Refund Inquiry/FTD unit

  2. Appeals cases should be pulled prior to being batched, but if an Appeals case was batched in as a 61150, take the following actions:

    • Route to designated area or local Collection Appeal (CAP) coordinator.

    • Leave history on AMS

    • If routing out to another site, send appropriate Letter 86C

  3. If the taxpayers request is dealing with a Balance Due issue, Batch as 61150.

  4. Bankruptcy

    If ... And ... Then ...
    TC 520 CC 60,61,62,63,64,65,66,67, 81, 83, 84, 85, 86, 87 ,88 or 89 Taxpayer is inquiring about the Bankruptcy proceedings

    1. Complete Form 4442, Inquiry Referral

    2. Fax to (215) 516–2015 or

    3. Route to appropriate Centralized Insolvency Operation (CIO)

    4. Send Letter 86C

    5. Leave history on AMS

    6. Destroy correspondence as classified waste
    TC 520 CC 60,61,62,63,64,65,66,67, 81, 83, 84, 85, 86, 87 ,88 or 89 The taxpayer is requesting a full pay or an installment agreement

    1. Input a TC 971 AC 043 if it meets criteria in IRM 5.19.1.5.5.6, Pending Installment Agreement Criteria

    2. Input STAUP 22/09 on all notice status accounts

    3. Route case to appropriate Centralized Insolvency Operation (CIO)

    4. Send Letter 86C

    5. Leave appropriate history on AMS
    TC 520 CC 76 or 77 Collection Due Process issue (CDP)

    1. Pull up SERP, WHO/WHERE tab/ACS-CDP coordinators

    2. Notate State & BOD - CDP Coordinators

    3. Route to appropriate CDP coordinator

    4. Leave history on AMS

    5. Send Letter 86C
    TC 520 CC 70,71,72,73,74,75,78,79,80 or 82  

    1. Route to appropriate Advisory unit found on Serp Who/Where

    2. Leave history on AMS

    Note:

    All bankruptcy codes can be located in the 6209.

  5. Taxpayer states they cannot pay full amount, unemployed, on welfare, etc., batch as 61150.

  6. Death Certificate is attached to a notice or the taxpayer has a balance due, batch as 61150

  7. Issue is dealing with Direct Deposit issues, batch as 61125.

  8. If the case is dealing with an IRS employee:

    • Notate "Employee" on the correspondence

    • Complete Form 11377, Taxpayer Data Access and submit to your manager

    • If you know the employee, give the case to your Manager or Lead to be reassigned.

  9. Forms:

    If ... Then ...
    Form 433–FForm 433–AForm 433–B

    1. ST 12, 22, 26 and ST 60 need to be reviewed for previous action and/or route outs.

    2. Batch as 61190
    Form 1040X Route per the mail routing guide
    Innocent Spouse claims Route per mail routing guide
    Form 2159, Form 9465, Form 433–D Batch as 61120

    Note:

    If Form 433–D has a "Voided" check attached or has the routing and account information complete, batch as 61125.

    Court Documents Case by Case basis. Research for prior actions. If case was already routed, destroy as classified waste, but if case was not worked, follow (4) above.
    All other Forms Use the mail routing guide
    Letters Use the mail routing guide to determine if it should be routed out or worked

  10. Hardship/Disaster requests should be batched as 61150.

  11. Identity Theft/Stolen Identity cases take the following action:

    If ... Then ...
    Tax related issue Research IDRS and route case to the appropriate campus and area the taxpayer is responding to.
    Non-tax related issue Complete Form 13538 and send to:
    IRS
    PO Box 9039
    Andover, MA 01810–0939
    or Fax (978)247–9965
    For more information see IRM 21.9.2.3.1, Self Identified - Non-Tax-Related identity Theft
    Theft Theft Liaisons listing on SERP IRM Supplements: ID Theft Page; Functional ID Theft Liaisons.
    Not sure Batch as 61150

  12. If response indicates Innocent Spouse or has a Form 8857 attached, then take the following action:

    • Date Stamp with received date and immediately complete Form 13538 to CSC: Attention Stop 840M.

    • If no form is attached, batch as 61150

  13. Interest and Penalty abatement requests:

    If ... Then ...
    Correspondence has a collection issue Follow correspondence batching procedures in IRM 5.19.16.4.1, Taxpayer Delinquent Account (TDA) Batching Procedures
    If penalty abatement is the only issue Route to Image Control Team (ICT) per mail routing guide.

  14. Name Change requests should be done through AMS or CC ENREQ.

    Note:

    Last name change requests "only" should be routed to Entity. If the last name is only a spelling error and doesn't affect the Name Control, you can correct it using AMS or CC ENREQ.

  15. Offer In Compromise (OIC) cases:

    If ... And ... Then ...
    Status 71 Unreversed TC 480 only

    • Route to the appropriate Centralized Offer In Compromise (COIC) office found on Serp Who/Where tab.

    • Send Letter 86C
    Status 71 Unreversed TC 480 and TC 780

    • Route to the appropriate Monitoring Offer In Compromise (MOIC) office found on Serp Who/Where tab.

    • Send Letter 86C
    Not in Status 71   Batch as 61150

  16. When an open control base is present:

    • Belongs to CSCO employee in your area, route to the TE to associate with their case

    • Does not belong to CSCO employee, use CC FIEMP to locate employee information and call or send an E-mail asking if the employee needs the information you have or if you can continue processing.

    • If the employee wants the case, route to them, leave AMS comments and input appropriate STAUP if needed.

    • Unable to identify the employee control base, batch in appropriate program code

  17. Payment issues:

    If ... And ... Then ...
    Assessed balance Indicates payment only or green payment notation only Close to "payment only" on AMS and destroy as classified waste.
    Assessed balance New information provided and green payment notation or payment only notated Update the account with the new address and/or telephone, close as payment only and destroy as classified waste.
    Taxpayer is requesting to change their current payment arrangement CC IADIS does not reflect the change Batch as 61120
    Taxpayer indicates they made a payment Can not locate the payment using CC IMFOLP/BMFOLP Batch as 61150
    Payment is late In Status 64 Batch as 61120
    Payment is late In Status 60 Close as payment only and destroy as classified waste

    Example:

    If the taxpayer states "I did not receive my payment coupon, so here is my payment for the month of " , a reply is not needed.

    Example:

    If the taxpayer states "I am not receiving my reminder notices in time to send my payment in timely" , a letter is required to advise the taxpayer that the CP 521 is a courtesy and if it is not received timely, they should still mail in their payment without the notice.

    Note:

    Make sure you read the correspondence carefully. If there is an issue requiring a reply, batch as 61150.

  18. Power of Attorney (POA)issues:

    If ... Then ...
    Form 2848 only

    • Check CC CFINK

    • POA is not on CC CFINK

    • Route to appropriate POA Unit based on the Consolidated State Mapping for Centralized Authorization File (CAF) located in the Program Locator Guide

    • Document on AMS that POA was routed and notate the POA ID number and full name

    • If POA is already on CC CFINK, destroy the POA as a copy.
    Correspondence from the POA to remove them from the taxpayers account

    • Route to appropriate POA unit based on the Consolidated State Mapping for Centralized Authorization File (CAF) located in the Program Locator Guide

    • Document on AMS POA request routed.
    Attached to CSCO issues Batch in appropriate program

  19. Frivolous responses follow IRM 21.5.3.4.16.7, Identifying Frivolous Returns/Correspondence and Responding to Frivolous Arguments .

  20. Spanish Correspondence should be worked according to local procedures.

  21. No SSN/EIN, use available tools to try and locate missing information.

    If ... Then ...
    SSN/EIN was located Work accordingly
    SSN/EIN was not located and there is no name, address, telephone or alternate way to contact the taxpayer for the information Destroy as classified waste. "No SSN/EIN found"
    SSN/EIN not located, but there is an alternative way to contact the taxpayer for the information Batch in the correct program and write in the top right corner "No SSN/EIN" .

  22. Status 22 accounts:

    If ... And ... Then ...
    In status 22 before the CSCO received date Does not meet pending Installment agreement per IRM 5.19.1.5.5.6, Pending Installment Agreement Criteria

    • Route to appropriate ACS site

    • Input Staup 22/09 on balance due status accounts

    • Send Letter 86C

      Note:

      Use available tools to assist in routing to the appropriate ACS site and sending the Letter 86C
    In status 22 before the CSCO received date meets pending Installment agreement per IRM 5.19.1.5.5.6, Pending Installment Agreement Criteria

    • Route to appropriate ACS site

    • Input TC 971 AC 043

    • Input Staup 22/09 on balance due accounts

    • Send Letter 86C
    Moved to status 22 after the CSCO received date   Work as CSCO work and do not route to ACS site

  23. Will pay statement, completed Form 9465 or a statement requesting a monthly payment request, Batch as 61120.

  24. Won't pay statements batch as 61150.

  25. Outgoing Correspondence should follow requirements in IRM 5.19.1.1.3, Balance Due Outgoing Correspondence Guidelines

5.19.16.4  (10-25-2011)
Taxpayer Delinquent Account (TDA) Overview

  1. A balance due account occurs when the taxpayer has an outstanding liability for taxes, penalties and/or interest.

  2. Balance due accounts are automatically monitored through computer analysis and placed in a specific status based on age and/or activities.

  3. As a result of computer analysis, several notices are generated to the taxpayer informing them of the balance due outstanding liability.

  4. When a taxpayer balance due inquiry is received, it is important you are aware of the Master File and Collection Status Codes and Definitions to determine whether you should work the account; for detailed information: see IRM Exhibit 5.19.1–1

  5. TDA work consists of notices, letters and correspondence from the taxpayer that concerns the Balance Due on his/her account. To meet collection criteria, the response should consist of "can't pay" , "won't pay" or "will pay later" .

  6. When work is received take the following action:

    1. Each box is logged in and assigned a batch number.

    2. A batch assignment sheet is placed on the top of each box with the CSCO date, Batch number, and Estimated Volume.

    3. Sign out each box with your initials or your employee number, the date and time. Once complete, notate the log with the date and time completed.

    4. Everything in the box should be date stamped with the exception of returns.

    5. Acknowledge all Form 3210. Place Part 1 in the 3210 file and mail Part 3 to the originator. This should be done daily or at least by the end of the week.

    6. Search for any live check(s) in your work. If found, give the check(s) along with the stamped case to your Lead.

      Note:

      The Lead will return the original case to you after research is completed.

5.19.16.4.1  (10-25-2011)
Taxpayer Delinquent Account (TDA) Batching Procedures

  1. Sort one box of work at a time.

    Note:

    Work the oldest CSCO date first

  2. Cases should be batched:

    • IRS received date within a 7 day span allowed in each batch, with the earliest date as the batch date.

    • Same CSCO received date in a batch

    • Maximum of 25 cases per batch unless otherwise stated

  3. Batch cases in colored folders or Batch slips depending on local procedures. For an example of color folder batching, see Exhibit 5.19.16-1, TDA Batch Color Coding

  4. Take the following action in sorting Forms for batch creation on AMS:

    If ... And ... Then ...
    CP 521 or CP 523 Taxpayer correspondence attached or notated on the notice IMF batch as 61150
    BMF batch as 61320
    Form 433–FForm 433–AForm 433–B   IMF batch as 61190

    Note:

    Batch up to 5 per batch maximum.


    BMF batch as 61320

    Exception:

    If OIC Form 656 is attached, then route to the appropriate OIC area per Centralized Offer in Compromise Campuses (COIC) for Initial Offer-in-Compromise Submissions

    Form 433–FForm 433–AForm 433–B Form 433–D with Banking information provided or attached Voided check

    Note:

    This includes cases that have a Form 433–FForm 433–AForm 433–B

    		 Batch as 61190 IMF
    BMF batch as 61320
    Form 433–D No bank information or no Voided check attached Batch as 61120 IMF
    Batch as 61320 BMF

    Note:

    Follow appropriate batching procedures during peak
    Form 433–D Bank information or voided check attached. Batch as 61125
    Batch as 61320 BMF

    Note:

    Follow appropriate batching procedures during peak.
    Form 1040V Request for a payment plan written on the form Batch as 61120
    During peak 61140
    Form 1040V Comments indicating payment made Batch as 61150
    Form 1040V Comments unrelated to payments, no comments or Attached Form W-2 Route per Mail routing guide
    Form 2159   Batch on AMS as 61120 Doc type 2159
    BMF batch on AMS as 61320 Doc type 2159
    Form 4442, Inquiry Referral Case concerning Direct Debit Installment Agreement (DDIA) issue Follow local DDIA processing procedures. Should be batched as 61124

    Note:

    10 cases per batch maximum
    Form 4442, Inquiry Referral Any issue not dealing with a DDIA request, but meets collection criteria Batch per the collection issue on the 4442. Follow (4) below.

    Note:

    Payroll Deduction Installment Agreement (PDIA) will batched as 61120 Doc type Correspondence for IMF cases and 61320 for BMF cases.

    Form 4844 Reinstatement IA requests only BMF batch as 61320
    Form 9465

    Note:

    This can apply to the Form 433–D as well.

    		 Attached to CP 2000 with an original signature Make a copy of original document to attach to Form 9465
    Batch as 61120 for IMF, Doc type Form 9465.
    61320 for BMF

    Note:

    During peak follow required batching procedures.
    Form 9465

    Note:

    This can apply to the Form 433–D as well.

    		 Attached to Form 4549 with original signature Make a copy of original document to attach to Form 9465
    Batch as 61120 for IMF, Doc type Form 9465.
    61320 for BMF

    Note:

    During peak following required batching procedures.
    Form 9465 Form contains complete information, there are no written comments or attachments and does not contain bank information Batch as GII ready 61141

    Exception:

    If the Form is missing an SSN/EIN and/or balance owed, it should not be batched for GII

    Note:

    This is only done during peak. Follow normal batching procedures during non-peak.
    Form 9465 Form contains complete information and the routing and bank account information is complete and there are no written comments or attachments

    Note:

    Live signature must be present or Form indicates Electronic signature

    		Batch as GII ready 61142

    Exception:

    If the Form is missing an SSN/EIN and/or balance owed, it should not be batched for GII

    Note:

    This is only done during peak. Follow normal batching procedures during non-peak.
    Form 9465 Could not be processed through GII IMF Batch on AMS as 61140 Doc type 9465
    BMF batch as 61320

    Note:

    This is only done during peak. Follow normal batching procedures during non-peak.
    Form 9465 Could not be processed through GII and contains bank information IMF batch on AMS as 61145 Doc type 9465 DDIA
    BMF batch as 61320

    Note:

    This is only done during peak. Follow normal batching procedures during non-peak.
    Form 9465 Case stamped or marked "Transhipped for filing in DDIA files" or "To be maintained in Files" Follow local procedures for DDIA filing data base
    All Other Forms Not listed above Research the Service center Mail Routing Guide and route using appropriate routing Forms and procedures.

    Note:

    61150 and 61120 programs can be worked per IRM 5.19.1.3.5.1, Collection First Read Process - CFRP and time and volume is reported under 61110.

  5. Take the following action for batching Correspondence.

    Note:

    Scan the correspondence for key words to determine the program code the case will be batched.

    If ... Then ...
    Contain these key words:

    • Will pay the balance in full

    • Request to set up payments

    • Extension of time to pay

    • Will pay by a specific date

    • Will pay specific amount by a specific date

    • Add another year to existing payment plan

    • Want to pay/I can't pay

    • Want to increase/decrease/skip or reinstate payment plan

    		 IMF Batch on AMS as 61120 Doc type IMF Correspondence
    BMF batch on AMS as 61320
    Contain these key words:

    • Taxpayer cites numerous issues including a request to make payments

    • Does not request an installment agreement

    • Bankruptcy

    • Deceased

    • Incarcerated

    • Will send what I can

    • Letters from third party or vendor

    • Request is for penalty and interest abatement

    • Credit counseling service letters

    		 Batch on AMS as 61150 Doc type IMF TDA Correspondence
    Contains these key words:

    • Military deferment

    • States they have or will be deployed to a combat zone

    		 Batch as 61150 Doc type Combat Zone
    Contains bank account information or voided checks Batch as 61125

    Note:

    Follow appropriate batching procedures during peak.
    Written in a foreign language or the taxpayer is using the Spanish version of a collection Form Batch as 62810

    Note:

    Form 433–F , Form 433–B , and Form 433–A should still be batched as 61190.
    Contains an EIN or Business Form and you are not an SB/SE site Route to appropriate SB/SE site
    State Tax Forms Mail to Appropriate State Department of Revenue Under SERP Who/Where
    Addressed to ACS Support Return to appropriate ACS support function if the case is still in ST 22; otherwise process.
    Routing slips indicated another area of operation (Exam, AUR,, AM, etc.) Put stop number on routing slip, if missing, and send to appropriate function
    Routing slips indicates employee assigned Route to appropriate team

  6. With Pencil, notate on the upper right hand side of the color coded folders the earliest IRS received date, the CSCO received date, the number of cases in the folder and the document type. This will assist the employee who will create batch on AMS.

    Note:

    If batch sheets are being used instead of color coded folders, you will document the batch sheet with the required information.

  7. Correspondence can be screened per IRM 5.19.1.3.5.1, Collection First Read Process - CFRP prior to batching or during AMS create batch. Report time and volume under 61110.

    Note:

    Time will be reported under 61110 and count taken per TIN.

  8. Once cases have been batched and they are ready for AMS create batch, put on the cart in oldest IRS received date order.

5.19.16.4.2  (10-25-2011)
Accounts Management System (AMS) Create Batch

  1. Accounts Management System (AMS) is used to assign batches of work to the appropriate employees. AMS can automatically determine how the employee will receive work based on their AMS profile.

  2. You must sign on IDRS first before accessing AMS.

  3. Take the following action to create a batch on AMS.

    1. From the AMS Home page select "Inventory" in the "Case Management" section.

    2. Select "CSCO" tab.

    3. Select "Create batches" in the "Inventory Summary " section.

    4. Create Batch screen will be displayed. Input the following information: OFP code, Document type, Batch volume, IRS and CSCO received date.

    5. Select "Enter Tin" to proceed.

      Note:

      Based on local procedures during peak, you have the option to choose "Submit" . This will allow you to create a batch of work without inputting the TIN's.

    6. You are required to input: Tin, Name Ctrl, MFT, TXPD. The IRS received date will reflect the date you input on the create batch screen, you will need to change this to reflect the correct IRS received date on the case. Use the Tab key to navigate.

    7. After the information is entered, select "Add Case" . The case will be compared to data on IDRS. If the information matches IDRS, the case will be reflected in the "New Batch " section. If the Name Control and TIN do not match, an error message will appear. See Exhibit 5.19.16-2, AMS Create Batch Error Messages for more information to resolve this type of error.

    8. Once all TIN's are entered, select Submit

      Note:

      There may be times the system will do this automatically. It will depend on the volume of the batch.

    9. This will take you to the "Validate Batch" screen. Select Accept if the information is correct. If you made an error, you can "Edit Batch" or "Edit Tin" before you Accept.

      Note:

      If you entered more or less cases than the amount you originally indicated, you will be directed to a comment screen prior to the "Validate Batch " screen. Choose "yes" and leave a note indicating why the batch volume was smaller. Choose "No" to continue inputting more TIN's if the amount is greater.

    10. The Batch Sheet will appear with an "Employee" assignment or assigned to the "Queue" . Select "Print " . Attach the print to the folder and begin a new batch.

      Note:

      After the batch slip is printed, select "Done" to begin creating a new batch.

  4. Place Completed batch(es) in designated area for distribution.

Exhibit 5.19.16-1 
TDA Batch Color Coding

Folder Color Load TIN Program Document Types
Pink Yes 61120

  • IMF TDA 9465

  • IMF TDA Form 2159

  • IMF Correspondence

  • Form 4442 (Non-DDIA)

  • Combo BMF/IMF IA

  • Non DDIA Form 433D

  • Spanish
Burgundy Yes 61190 Financial Analysis Monitoring
Yellow Yes 61140

  • Pre-IA's Form 9465 ELF

  • Pre-IA's Correspondence

  • Pre-IA's CP 2000

  • Pre-IA's Form 9465
Orange Yes 61150

  • Address Change

  • Killed in Terrorist Action (KITA)

  • Disaster

  • IMF TDA Form 3870/4159

  • IMF TDA Notice responses

  • Military Deferment

  • Combat Zone

  • IMF TDA Correspondence

  • IMF TDA Form 4442 (Non-IA)

  • Spanish
Purple Yes 61145

  • Pre-IA's 9465 DDIA

  • Pre-IA's Form 9465 ELF DDIA
Manila Yes 61125 IMF DDIA
Red Yes 61124 4442 DDIA issues only
Green Yes 62180 MLI Bal Due Notice Corr
Gray Yes 61610 TC130/CP44/188 Transcript
Blue Yes 61512

  • EFT 10

  • EFT 20

  • EFT 14

  • EFT 18

  • EFT Listings

  • EFT 12

Note:

Colored folders can be revised per local procedures.

Exception:

If folders are not used or are unavailable and would cause issues with expense, batch sheets may be used in place of folders.

Note:

During Peak, TIN's are not required to be loaded. Follow local procedures during peak.

   

Exhibit 5.19.16-2 
AMS Create Batch Error Messages

If ... Then ...
The IRS Receive Date cannot be after the CSCO Received Date Verify the dates for the CSCO and IRS received date are correct.
The Maximum Batch Volume that can be entered when using the enter Tin(s) function is 25. Do you want to set the batch Volume to 25 and continue? Select "Cancel" and change the batch volume to 25 or less, or select "OK" and the batch will be set at 25.
The name control entered does not match the TIN. Research IDRS without exiting AMS.

  1. No data on ENMOD

  2. Review CC INOLE. If the Name control matched, use CC MFREQ on ENMOD only to pull down the Name control

  3. Return to AMS screen and select "Add Case" .

    Caution:

    If the name control is a two digit Alpha code that was created, you should follow the same procedure in (2) above. Do not use the two digit alpha code as the name control on AMS unless it is truly the taxpayers last name. The two digit check code creates an issue with AMS and issuing the required Letter 2645C

A Name control was not found for the TIN entered. If the TIN is incorrect, please correct the mistake. Otherwise, if you do not change the TIN and press "Add Case" , the Case will be added to the Batch without being validated against the name control again. If the TIN is for a first time filer, there may be no data available on IDRS for AMS to check against. Verify that the TIN is correct. If it is, select "Add Case" .
The TIN/MFT/Tax Period 000–00–1234/30/200812 is already in this batch. You cannot add it again. Find the matching case in the batch and attach them.
TIN is invalid If the TIN is input in the wrong format (not enough numbers), make the appropriate corrections.
Name control is required This will occur if the "Name Ctrl " box is left blank.
You can only add a maximum of 25 cases If 25 TIN's were already loaded and an attempt to add more is done, you will receive this error message. If there are more than 25 cases in a batch, you will need to remove the excess and create a new batch or add them to a smaller batch of the same work.
You will lose all TIN(s) that have been entered. Do you want to continue? If the Cancel button is selected, this error message will be displayed. If you choose "OK" , all of the TIN's you have loaded will be removed and you will need to start again. Choose "Cancel " if you selected this button in error and you will be returned and the TIN's will not be removed.

Exhibit 5.19.16-3 
BMF Forms and MFTs

Forms MFT
706 (SSN with V or W) 52
709 (SSN with V or W) 51
720 03
730 (Monthly) 64
940, 940EZ 10
941 (Quarterly) 01
943 11
944 14
945 16
990 67
990C 33
990PF 44
990T 34
1041 05
1041A 36
1042 12
1065 06
1066 07
1120 02
2290 60
5227 37
11C 63
8804 08
8752 15
CT1 09
966 N/A

Exhibit 5.19.16-4 
IMF TDI Batch Color Coding

Folder Color Load TIN Program Document Types
Gray Yes 62220 All IMF returns regardless of attachments
Orange Yes 62230 All correspondence with out returns
Red Yes 62230 Any TDI Correspondence without a return that has an IRS received date 23 days or older.
Pink Yes 62820 All IMF TDI Spanish returns and TDI Spanish notice responses (MLI)

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