8.25.3  Account and Processing Support (APS) Procedures for TFRP Appeals

Manual Transmittal

December 17, 2012

Purpose

(1) This transmits revised, reorganized and renamed IRM 8.25.3, Account and Processing Support (APS) Procedures for TFRP Appeals.

Material Changes

(1) As part of the expansion and restructuring of 8.25, Trust Fund Recovery Penalty (TFRP), the following parts of the previous IRM 8.25.1, 8.25.2 and 8.25.3 were moved to, or changed in, the current IRM 8.25.3:

Current IRM Description of change Previous IRM
8.25.3.1, Overview
  • Moved content covering closing actions for the Appeals Technical Employee to 8.25.2.

  • Expanded APS content covering TFRP procedures to include FTM and jeopardy assessment reconsiderations.

  • Added verifying contents of the admin file; inputting corrections; mailing closing letters; forwarding closing agreements for retention; and forwarding cases to AQMS.

  • Added reference to 8.26.5 for Post Appeals Mediation APS procedures.

8.25.3.1, Overview
8.25.3.2, Clarifying Quick and Jeopardy Assessment Procedures for TFRP Cases
  • Changed title from, "Quick and Other Assessment Procedures on TFRP Cases"

  • Changed reference from "jeopardy assessment case" to "jeopardy assessment reconsideration case."

8.25.3.2, Quick and Other Assessment Procedures on TFRP Cases
8.25.3.3, TFRP Card-In Procedures for Account and Processing Support (APS)
  • Changed title from, "Appeals Processing Service (APS) Procedures"

  • Removed bullet list of actions covered

  • Added info. about not being required to accept untimely TFRP appeals, and give indicators of timeliness for some of the various types of TFRP appeals and directions to return untimely appeal requests.

8.25.3.3, Appeals Processing Service (APS) Procedures
8.25.3.3.1, Establishing TFRP Cases- Case Inventory Screen
  • Added Case Inventory Screen card-in requirements for FTM TFRP appeals

  • Added Case Inventory Screen card-in requirements for TBOR2 appeals containing trust fund liabilities from 6020(b) assessments

8.25.3.3.1, Establishing TFRP Cases- Case Inventory Screen
8.25.3.3.2, Establishing TFRP Cases- Return Information Screen
  • Changed reference form for amounts to use for pre-assessment appeals on "Proposed DEF/OA" from Form 2751 to Form 2749 to allow for payments made on the business account after issuance of L1153

  • Added Proposed DEF/OA information for post-assessment appeals

  • Added that for FTM cases, return level is not created

8.25.3.3.2, Establishing TFRP Cases- Return Information Screen
8.25.3.3.3, Establishing TFRP Cases- Assessment or Collection Statute Date
  • Added "Collection" to title to cover post-assessment appeals.

  • Added that taxpayers have a statutory right to an administrative appeal on timely TBOR2 cases.

  • Reorganized information to follow pre-assessment/post-assessment order.

8.25.3.3.3, Establishing TFRP Cases- Assessment Statute Date
8.25.3.3.4, Verifying that the Collection File is Complete Added new section on APS requirement to verify receipt of all information listed on the Form 3210 from Collection and to identify missing documents New content
8.25.3.3.4.1, TFRP Fast Track Mediation (FTM)- Required Collection FIle Documentation Added section on the required documentation from Collection for TFRP FTM appeals. New content
8.25.3.3.4.2, TBOR2 (pre-assessment)- Required Collection File Documentation Added section on the required documentation from Collection for TBOR2 appeals. New content
8.25.3.3.4.3, TFRP Jeopardy Assessment Reconsideration- Required Collection File Documentation Added section on the required documentation from Collection for TFRP jeopardy assessment reconsideration appeals. New content
8.25.3.3.4.4, Formal TFRP Claims for Refund and Claim Reconsiderations- Required Collection File Documentation Added section on the required documentation from Collection for formal TFRP claims for refund and claim reconsiderations. New content
8.25.3.4, Making Corrections to ACDS
  • Moved Information about closing actions for technical employees to 8.25.2.8

  • Added new section on making corrections to ACDS.

  • 8.25.3.4 , Closing Actions for the Technical Employee

  • New content

8.25.3.5, TFRP Closing Actions for Account and Processing Support (APS)
  • Information about expedite closing actions for the ATM was moved to 8.25.2.9

  • Changed title and added information on general APS closing actions from 8.25.3.6.

  • 8.25.3.5 , Expedite Closing Actions for the Appeals Team Manager or Designee

  • Added basic information from 8.25.3.6, Closing Actions for Appeals Processing Services

8.25.3.5, TFRP Closing Actions for Account and Processing Support (APS)
  • Moved general closing actions chart to 8.25.3.5.2 and removed reference to claim closing codes

  • Moved expedite TBOR2 closing actions for the TE chart to 8.25.3.5.2

  • Moved claim closing information to 8.25.3.5.4

  • Added statement that Appeals general expedite statute procedures in 8.21 are applicable to TFRP cases

8.25.3.6, Closing Actions for Appeals Processing Services
8.25.3.5.1, TFRP Closing Actions- Fast Track Mediation (FTM) Appeals Added section on APS closing actions specific to TFRP FTM appeals New content
8.25.3.5.2, TFRP Closing Actions- TBOR2 (pre-assessment) Appeals Expanded APS closing actions to include additional types of TFRP appeals, so moved closing actions for TBOR2 and TFRP Claims to their own subsections. 8.25.3.6, Closing Actions for Appeals Processing Services
8.25.3.5.2.1, Processing TBOR2 Cases for Appeals Quality Measurement System (AQMS) Review Added section on actions to take when sending a TBOR2 case for AQMS review. New content
8.25.3.5.3, TFRP Closing Actions- Jeopardy Assessment Reconsiderations Added section on APS closing actions specific to jeopardy assessment reconsiderations New content
8.25.3.5.4, TFRP Closing Actions- Claims and Claim Reconsiderations Expanded APS closing actions to include additional types of TFRP appeals, so moved closing actions for TBOR2 and TFRP Claims to their own subsections. 8.25.3.6, Closing Actions for Appeals Processing Services
8.25.3.5.4.1, Processing Claim and Claim Reconsideration Cases for AQMS Review Added section on actions to take when sending a Claim or Claim Reconsideration case for AQMS review. New content

(2) Editorial changes were made throughout IRM 8.25.3 to incorporate the use of Plain Language. The web addresses, IRM and legal resources were checked and corrected, where necessary.

(3) The APS information previously contained in IRM 8.25.3.6 was expanded in renamed IRM 8.25.3, Account and Processing Support (APS) Procedures for TFRP Appeals.

(4) Reference to the Appeals closed case file was removed since Appeals no longer maintains closed case files.

(5) All references to IRM Part 5 were removed and essential TFRP information from these sections incorporated into IRM 8.25.3.

Effect on Other Documents

IRM 8.25.3, Trust Fund Recovery Penalty (TFRP) - Processing and Closing Procedures for TFRP Cases, effective October 1, 2012, is superseded. Since this section is now dedicated to APS TFRP procedures, it has also been renamed.

Audience

Appeals

Effective Date

(12-17-2012)

Susan L. Latham
Director, Policy, Quality and Case Support

8.25.3.1  (12-17-2012)
Overview

  1. As detailed in IRM 8.25.1, there are several types of Trust Fund Recovery Penalty (TFRP) cases and issues that can require Appeals consideration.

  2. TFRP cases are sent to Appeals from Collection.

  3. Except for Fast Track Mediation (FTM), these cases are first viewed by Technical Services-Advisory (Advisory) and then forwarded to Account and Processing Support (APS) so that Appeals jurisdiction can be established, if appropriate, and the case monitored.

  4. This IRM section discusses the different assessment procedures for TFRP cases; unique TFRP card-in processing procedures ; and TFRP closing procedures for Account and Processing Support (APS) to include:

    • Quick and jeopardy assessments

    • Establishing TFRP cases on the ACDS Case Inventory Screen and Return Information Screen

    • Establishing and determining statute controls

    • Verifying contents of the administrative file

    • Inputting ACDS case corrections

    • Issuing closing letters to taxpayers and/or Powers of Attorney (POA)

    • Processing TBOR2 30-day ASED cases using "Expedite" closing procedures

    • Returning TFRP files to the CPM

    • Forwarding closing agreements for retention

    • Forwarding cases identified by AQMS for review.

  5. APS Card-in and Closing procedures for TFRP Post Appeals Mediation are mentioned in this chapter and in IRM 8.26.10 , Trust Fund Recovery Penalty Mediation Procedures .

8.25.3.2  (12-17-2012)
Clarifying Quick and Jeopardy Assessment Procedures for TFRP Cases

  1. Jeopardy assessments may be made by Collection when a responsible person appears to be a flight risk, or appears to be placing assets beyond the reach of the Government to defeat collection of the potential liability or when the person’s financial solvency appears to be imperiled (but the reason must be other than the accrual of the proposed assessment of tax and penalty). In addition to standard assessment procedures, the trust fund recovery penalty can also be assessed using quick and jeopardy assessment procedures.

  2. A quick assessment of a proposed trust fund recovery penalty is necessary when there are 30 days or less before the ASED expires.

  3. If the ASED would have expired while the TFRP appeal was under consideration without the 30 day ASED extension granted by the Taxpayer Bill of Rights 2 (TBOR2), then the assessment must be made using quick assessment procedures.

  4. The Customized Form 5402 will indicate: "Expedite -quick assessment required. ASED expires 30 days from the ATM’s signature date."

    Note:

    APS employees must alert Technical Services Advisory Control Point Monitor (CPM) when a case requiring quick assessment is sent to them for processing. APS will fax the Form 3210, Form 2749 and Form 5402 as soon as the case is received for closing, if the Appeals Team Manager (ATM) has not already faxed them.

  5. When a Jeopardy assessment is made on an unagreed TFRP liability, because the taxpayer has not had an opportunity to appeal, the taxpayer will be given appeal rights as required by IRC 7429(a)(2), and be able to contest that the assessment is reasonable and that the amount assessed is appropriate. These jeopardy assessment reconsideration cases must be worked expeditiously in Appeals because the taxpayer has the right to go to court on the 16th day after the request described in section 7429(a)(2) was made.

  6. Upon receipt of a TFRP jeopardy assessment reconsideration case, APS will verify the assessment by obtaining a current transcript. Technical Services Advisory CPM is responsible for notifying Appeals of any actions taken regarding assessment or abatement of the penalty.

8.25.3.3  (12-17-2012)
TFRP Card-In Procedures for Account and Processing Support (APS)

  1. APS provides technical assistance and support for controlling cases in Appeals.

  2. When establishing a TFRP case on ACDS, each responsible party is considered a separate workunit.

  3. Appeals is not required to accept untimely TFRP Appeals (See IRM 8.25.2.3.2 for additional details on establishing timeliness):

    • Fast Track Mediation appeals must be requested before a pre-assessment TBOR2 appeal is submitted, so within 60 days (or 75 days if the taxpayer resides outside of the US) of when the Letter 1153(DO) was issued.

    • If the protest on a TBOR2 (pre-assessed) case was not timely, it should be returned to Compliance for immediate assessment. Appeals no longer accepts untimely TBOR2 pre-assessed TFRP appeals regardless of the amount of time remaining on the ASED.

    • Post Appeals Mediation must be requested before the TBOR2 pre-assessed TFRP appeal is closed. The Appeals Hearing Officer will put in Action Code "MI" as soon as a request to mediate is received. Once there is an agreement to mediate, the ATM of the Appeals Hearing Officer will notify APS and request that a Team Case be established per IRM 8.7.11.4, Working Appeals Team Cases, Receipt and Control of Cases by Account and Processing Support (APS), in order to track the Mediator's time.

    • If the request for an administrative review of a jeopardy assessment was not filed with the Area Director within 30 days from the date of the notice of jeopardy assessment letter, it is not timely and should be returned.

    • Appeals does not accept claim cases if less than 180 days remain on the statute for collection. This 180-day provision applies when expiration of the statute could result in loss of a liability.

    • If the request for reconsideration of a claim was not filed within 30 days of the Notice of Claim Disallowance, the case should be returned as untimely. In addition, if less than 180 days remain for filing suit in a case involving a claim previously disallowed by a function other than Appeals (Reconsideration), acceptance of the case requires approval from the Appeals Area Director.

8.25.3.3.1  (12-17-2012)
Establishing TFRP Cases - Case Inventory Screen

  1. On the case inventory screen for each responsible person, follow the normal procedures in IRM 8.20.5, Processing and Establishing New Receipts, but you must also add the following:

    Field Name Enter
    TPNAME The name of the responsible person as shown on Form 2749
    TIN The TIN of the responsible person
    TYPE "TFRP" to identify it as a Trust Fund Recovery Case
    MFT "55" which is the master file code (MFT) created to facilitate processing TFRP and other miscellaneous penalties
    KEYTP Leave Blank
    TFRPCorp The name of the related corporation
    TFRTin The TIN on the related corporation

  2. Additional requirements for carding in a Fast Track Mediation (FTM) TFRP appeal:

    • FEATRCD = FT

    • REQAPPL = Latter of date FTM agreement signed by taxpayer or SB/SE

    • RECDATE = Date placed on Form 13369 by ATM

    • KeyPeriod = 777777

    • No return information should be entered

    Note:

    Carding in a FTM case is given priority treatment.

    Note:

    Also covered inIRM 8.26.10.2.2.1 , Establishing TFRP FTM Work Unit - APS Procedures

  3. Additional requirements for carding in TBOR2 (pre-assessment) appeals where the underlying corporate liability is based on Forms 941 prepared by the Service under authority of IRC 6020(b):

    • TYPE = Enter "TFRP"

    • FEATRCD = Enter "NF"

    • Statute Code = Enter "SUB"

      Note:

      If a return is signed by a Corporate Officer, the date signed will be entered as the statute date.

8.25.3.3.2  (12-17-2012)
Establishing TFRP Cases - Return Information Screen

  1. The return information screen on ACDS will appear after the TFRP case information is added. The return information screen contains fields related to the following:

    • Statutes

    • Statute codes

    • Primary business code (PBC)

    • Proposed and revised tax deficiency

    • Claim information

  2. The APS employee establishing the case on ACDS will enter the usual information in IRM 8.20.3, Appeals Centralized Database System (ACDS), and IRM 8.20.5, Processing and Establishing New Receipts, on the return information screen and will also add the following information that is unique to TFRP cases:

    Field Name Enter
    AIMS Indicator Enter E as the case is not controlled on AIMS
    Tax Period Enter N after the tax period to denote no return
    Proposed DEF/OA Enter the amount of penalty for each quarter from Form 2749 or the total original penalty assessed for each quarter on post-assessment appeals (Jeopardy Assessment Reconsiderations, Claims and Claim Reconsiderations)
    Duplication Leave blank

  3. In Fast-Track Mediation cases, return level is not created. Collection maintains jurisdiction and therefore responsibility for FTM statute issues, so no tax periods, statute dates or codes are required.

8.25.3.3.3  (12-17-2012)
Establishing TFRP Cases - Assessment or Collection Statute Date

  1. Taxpayers have a statutory right to an administrative appeal of timely-filed pre-assessment (TBOR2) TFRP cases, regardless of how little time remains on the original ASED when the appeal is filed. Refer to IRM 8.25.1.5(6), TFRP Assessment Process, and IRM 8.25.2 .3.2.2, Timely Request-TBOR2 Protest, for further discussion on determining timeliness of TBOR2 cases.

  2. For timely TBOR 2 cases, where the assessment statutes are extended : Technical Services - Advisory (Advisory) will annotate on Form 2749 in red, "ASED PROTECTED BY TBOR2" .

  3. The following statute determination procedures apply to pre-assessment cases where all trust fund recovery penalty periods were appealed timely:

    If... Then...
    Form 2749 is annotated in red "case extended by TBOR2"
    • Enter "TBOR2" in the statute code field

    • Do not enter a statute date

    The Statute was originally extended by Form 2750 and Form 2749 is annotated in red "case extended by TBOR2"

    Note:

    The extension would have to have been signed prior to the issuance of the Letter 1153, since Appeals no longer accepts untimely pre-assessment TFRP appeals

    • Review the 2750 in the case file

    • Verify the taxpayer signed Form 2750 agreeing to the extension of the statute date prior to the original ASED

    • Verify Form 2750 has been signed by Collection

    • Enter "TBOR2" in the statute code field

    • Do not enter a statute date

  4. The assessment statute date will not be controlled on TBOR2 (pre-assessment) cases. The only circumstance where a statute date and a statute code would be entered on a Trust Fund Recovery Penalty case is when all periods have been assessed.

  5. The following statute determination procedures apply to cases where all trust fund recovery penalty periods have been assessed (TFRP Jeopardy, Claim and Claim Reconsideration appeals):

    If ... Then ...
    Form 2749 is NOT annotated in red "ASED PROTECTED BY TBOR2" nor is it annotated with the earliest ASED
    • Review IDRS (MFT 55) to verify assessment

    • Enter the CSED date in the statute date field

    • Enter "CSED" in the statute code field

    Note:

    This is the only circumstance where you will have a statute date and statute code-where all periods have been assessed.

8.25.3.3.4  (12-17-2012)
Verifying that the Collection File is Complete

  1. Although pre-assessed (TBOR2) TFRP cases cannot be released back to Collection as premature referrals if they are lacking required documentation, APS is tasked with verifying that all forms, documents, returns, etc. listed on the Form 3210 from Collection are received in Appeals and that the hearing officer receives everything available to work an assigned case.

  2. Identifying missing documents and requesting them from Collection when cases first arrive in Appeals helps shorten the time a taxpayer has to wait to have their issue(s) heard.

    Note:

    If a Representative is indicated on the protest, but there is no copy of the Form 2848, Power of Attorney, it should be requested.

8.25.3.3.4.1  (12-17-2012)
TFRP Fast Track Mediation (FTM)- Required Collection File Documentation

  1. Instead of an administrative file, the FTM case has an FTM package or "Request to Mediate" which includes the following documents:

    • Form 13369, Agreement to Mediate

    • Compliance - Summary of Issues

    • Taxpayer's written position

8.25.3.3.4.2  (12-17-2012)
TBOR2 (pre-assessment) - Required Collection File Documentation

  1. In TBOR2 (pre-assessment) TFRP appeals, there are often several files forwarded from Advisory:

    • If the underlying business entity is no longer being actively worked in Collection, the business file may be included with the TFRP appeal as a reference file.

    • If more than one person was recommended for assertion of the TFRP, the files associated with those who did not appeal may also be included with the TFRP appeal as reference file(s).

      Note:

      Reference files are not controlled on ACDS and should have Statute Code: RFRTN input and the Statute Date should be blank.

    • Each person who submits a timely TFRP appeal must have a separate WUNO created, but, when possible, should be assigned to the same hearing officer as others recommended for assertion who have also appealed.

    • The TFRP file associated with the work unit should contain :

    • Form 2749 indicating "ASED protected by TBOR2" in red

    • Form 4183

    • Letter 1153(DO) with date of certified mailing or hand-delivery

    • Form 2751

    • TP protest with proof of timely filing

  2. In the majority of cases, the core evidence necessary to support a TFRP recommendation that should be in the file will include:

    • Form 4180 interviews

    • Articles of Incorporation

    • Bank signature authority cards or electronic PINS/Passwords

    • Copies of a sampling of cancelled checks demonstrating payment to other creditors in preference to the government or, if the taxpayer predominately uses electronic banking, bank statements demonstrating debit transaction payments in preference to the government.

      Note:

      If any of the core items listed above are not secured, the case history must document why the items were not secured.

  3. In some circumstances, TFRP case files may contain limited documentation. A Form 4180 interview must still be completed, even if the responsible party or parties sign Form 2751. If any of the core documents are missing, the Revenue Officer is supposed to address why they are missing in the case history.

8.25.3.3.4.3  (12-17-2012)
TFRP Jeopardy Assessment Reconsideration - Required Collection File Documentation

  1. In Jeopardy TFRP Assessment Reconsideration appeals, the file should contain the same documents as in a TBOR2 appeal, but APS must pull transcripts to ensure that the assessments have been made. The file should include a copy of the notice of jeopardy assessment letter as well as the taxpayer's written proposal to the Area Director submitted within 30 days from the date of the notice of jeopardy assessment letter. These cases must be assigned and worked expeditiously

8.25.3.3.4.4  (12-17-2012)
Formal TFRP Claims for Refund and Claim Reconsiderations - Required Collection File Documentation

  1. For Formal Claims and Claim Reconsiderations, it is important for the Hearing Officer to know if Compliance has already issued a Claim Disallowance Letter, or if some other closing letter was issued. So, a copy of the closing letter should be in the file.

  2. While post-assessment TFRP appeal files should include the original TFRP files, they must often be requested. If they are present, these files are reference files that must be returned to Advisory once Appeals releases jurisdiction of the case, unless the taxpayer has petitioned the court.

    Note:

    Per IRM 8.20.5.5 (3) & (4), Reference files should have Statute Code: RFRTN and the Statute Date should be blank.

  3. A copy of the Claim (usually Form 843) must also be present.

8.25.3.4  (12-17-2012)
Making Corrections to ACDS

  1. APS will make corrections to ACDS data fields not accessible to the assigned Appeals employee for update.

  2. APS will monitor their electronic mailbox and will input updates submitted via the Appeals Update Request Form

8.25.3.5  (12-17-2012)
TFRP Closing Actions for Account and Processing Support (APS)

  1. General closing procedures as detailed in IRM 8.20. 7, General Closing Procedures, should be followed as well as the specific additional closing actions referred to in this section.

  2. APS will return the original TFRP case file to the Technical Services Advisory Control Point Monitor (CPM) address listed in the "To" box on the customized Form 5402.

  3. APS will update ACDS for the reference files associated with each responsible individual:

    • CLOSINGCD = 45

    • Because there are no returns associated with reference files, there is no revised penalty amount.

    • Reference files should be returned, via Form 3210, to the Advisory office they were received from.

  4. Appeals general expedite statute procedures in IRM 8.21, Appeals Statute Responsibility, are applicable to TFRP cases, as are large dollar expedite procedures in IRM 8.2.1.11.1.

    Reminder:

    Only Collection has the authority to make assessments or adjustments to trust fund recovery penalties.

8.25.3.5.1  (12-17-2012)
TFRP Closing Actions-Fast Track Mediation (FTM) Appeals

  1. APS closing actions for Fast Track Mediation TFRP appeals are located in IRM 8.26.3.8.1 , APS Closing Procedures for FTM. and in IRM 8.26.10.2.2.4TFRP FTM WUNO Closing Procedures - APS.

8.25.3.5.2  (12-17-2012)
TFRP Closing Actions-TBOR2 (pre-assessment) Appeals

  1. In closing TBOR2 (pre-assessment) appeals, the hearing officer working the case will complete the customized Form 5402, Appeals Transmittal, for each responsible individual and Form 3210, Document Transmittal. The revised findings penalty section should reflect the trust fund recovery penalty to be assessed. Update ACDS following the general closing instructions:

    For closing code 03, 13, or 20. . . Action
    the STATDATE is the Form 5402 (or Form 866) approval date plus 30 days, or the normal statute, whichever is later
    enter the PAYCODE indicating the appropriate payment: 1, 2, 3, 4, 5, 6 or 7
    in REVSDPEN enter the amount of the trust fund recovery penalty to be assessed for each tax period

    Note:

    Post-Appeals Mediations of TBOR2 TFRP appeals are closed out by the Appeals Hearing Officer or Mediator (Team Member) prior to submitting the remaining TBOR2 TFRP case for normal closure. So, APS employees follow the TBOR2 closing procedures described in this section.

  2. The following expedite closing procedures apply to TFRP TBOR2 cases in which the ASED will expire 30 days after the ATM’s approval signature on Form 5402 or Form 866, Closing Agreement:

    Note:

    ACDS is programmed to remove the TBOR2 statute code when the ACAPDATE is entered by the ATM and to add 30 days to the ACAPDATE. This date is entered in the Earliest Statute Date field and covers all periods. An email will be sent notifying the selected PTM that a TBOR2 case has been approved by the ATM and is being forwarded to Account and Processing Support for the PTM to assign. This notification includes the WUNO and revised statute date of the approved case. The ATM should ensure that the approval signature dates on Form 5402 and Form 866 (the final administrative determination) are identical to the Appeals Closing Approval (ACAPDATE).

    Note:

    If local agreement does not specify that the ATM will complete steps 1 and 2, or the case arrives in APS for processing without these steps completed, then APS is responsible for ensuring these steps are taken.

    APS Tax Examiner (TE) assigned to the case will:
    Step Action
    1) Upon receipt of the case or the assessment documents, immediately fax Form 5402 and Form 2749 to the Control Point Monitor in Advisory at the fax number listed in the "To" box on Form 5402 .
    2) Call the Advisory Control Point Monitor to verify receipt of the assessment documents. Document the following on Appeals' copy of Form 3210: Name of the employee/manager who made the follow-up call Name and location of Advisory employee who confirmed receipt; and Date of Call.
    3) Date and mail the closing letter to the taxpayer /power of attorney.
    4) Mail the entire case file back to the Advisory Control Point Monitor within 15 days of the ACAPDATE. The Form 3210 should be marked: "ASED – Expedite" .

    Note:

    If the Advisory Control Point Monitor is located in the same building, hand-deliver the entire case file.

    Note:

    Although it is preferable to get the whole collection file back to Advisory at one time, these expedited procedures will often make that impossible.

8.25.3.5.2.1  (12-17-2012)
Processing TBOR2 Cases for Appeals Quality Measurement System (AQMS) Review

  1. If the TFRP TBOR2 case is selected by AQMS for review:

    1. The ATM or APS will include the following statement on a fax transmittal to CPM Advisory: "The TFRP case was systemically selected for review by Appeals Quality Measurement System (AQMS). AQMS will complete its review within 30 days and mail the TFRP case to the attention of the Control Point Monitor (CPM) in the applicable Advisory office."

    2. The ATM or APS employee will immediately fax Form 3210, Form 5402 and Form 2749 to the CPM reflected on Form 5402 and follow up with a telephone call to confirm receipt. Document the following on Appeals' copy of Form 3210: Name of the employee/manager who made the follow-up call Name and location of Advisory employee who confirmed receipt; and Date of Call

    3. The ATM/APS will place copies of the Fax Transmittal, attachments, and receipt confirmation with the TFRP TBOR2 case file and send it via Form 3210, to AQMS

    4. APS will prepare Form 3210 for the AQMS Reviewer to use when shipping the case to the applicable Collection contact/office. APS will enter their own return address information and sign the F3210 as the Releasing Official. Send all 4 parts of the Form 3210 to the AQMS Reviewer.

    5. At the conclusion of the review, AQMS will mail the TFRP TBOR2 case, via overnight mail, to the applicable Advisory Office. AQMS will inform Advisory via Form 3210 that the assessment documents were previously faxed to the CPM by Appeals and the case file was delayed due to Appeals' Quality Review random selection process. The AQMS Reviewer will also return the originator copy of F3210 back to the APS originating office for receipt monitoring.

    6. .APS will only enter the FROMDATE on ACDS for the TFRP closure upon receipt of the acknowledged Form 3210 from Collection.

8.25.3.5.3  (12-17-2012)
TFRP Closing Actions-Jeopardy Assessment Reconsiderations

  1. Case Closing actions for TFRP Jeopardy Assessment Reconsiderations can be found in IRM 8.7.1.6.5, APS Processing Termination and Jeopardy Assessment Cases.

8.25.3.5.4  (12-17-2012)
TFRP Closing Actions-Claims and Claim Reconsiderations

  1. Normal closing actions apply to TFRP claim cases.

  2. No Form 5403 is required for closing a TFRP Claim.

  3. If Appeals did not make a previous determination on a pre-assessed appeal for the period(s) at issue, a TFRP claim is first worked by Technical Services. If Technical Services denies all or part of the taxpayer’s claim, they issue a Claim Disallowance Letter, and if the taxpayer desires, forward the case to Appeals as a Claim Reconsideration.

  4. If no Claim Disallowance Letter was ever issued to the taxpayer on the periods under consideration, then the Appeals hearing officer must issue the Claim Disallowance Letter, which must be sent certified to the taxpayer.

  5. APS employees will date and mail the closing letter prepared by the hearing officer:

    • For claims not previously considered, this will be Certified Letter 1363, Certified Letter 1364, or Letter 2682.

    • For claim reconsiderations, this will be Letter 2681, Letter 2682, or Letter 2683, which can be sent by regular mail.

  6. These cases are not held for suspense.

  7. The following are the ACDS entries required at closing:

    ACDS Category Enter
    Closing Codes
    • 14 -Full Disallowance;

    • 15 -Full Allowance; or

    • 16 -Partial Allowance

    Paycode 7 (not applicable)
    RevsdTax Enter the negative amount approved for abatement/refund.

    Example:

    A full disallowance would be $–0–.

    APPEALS AMTDIS Enter only the amount of the claim disallowed by Appeals.

8.25.3.5.4.1  (12-17-2012)
Processing Claim and Claim Reconsideration Cases for AQMS Review

  1. APS will follow normal procedures if a TFRP Claim or Claim Reconsideration case is selected by AQMS for review.

  2. AQMS will complete its review expeditiously (normally within 30 days) and mail the TFRP case, via overnight mail, to the attention of the CPM in the applicable Advisory office.


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