1.4.22 CAWR Manager and Coordinator Guide

Manual Transmittal

March 13, 2017

Purpose

(1) This transmits revised IRM 1.4.22, Resource Guide for Managers, CAWR Manager and Coordinator Guide.

Background

This guide provides instructions for CAWR Manager and Coordinators to control the flow of work, monitor inventory, generate and monitor reports and ensure completion dates are met.

Material Changes

(1) Added references to Letter 5825C when available)

(2) IRM 1.4.22.1 Combined Annual Wage Reporting (CAWR) Overview: removed reference to obsolete AEIC in (4).

(3) IRM 1.4.22.1.5.2 System Problem Reporting: Updated verbiage to add IAT reporting instructions.

(4) IRM 1.4.22.1.6 Technical Coordinator CAP Responsibilities: Added Business Objects Enterprises reference to (2) and (3).

(5) IRM 1.4.22.1.6.2 Program Settings: Updated information throughout section to reflect new screen.

(6) IRM 1.4.22.1.6.3 Program Sites: Updated information throughout section to reflect new screen.

(7) IRM 1.4.22.1.6.4 Units: Updated information throughout section to reflect new screen.

(8) IRM 1.4.22.1.6.5 Releases: Updated information throughout section to reflect new screen.

(9) IRM 1.4.22.1.6.6 Release Variables Screen CAWR HQ: Deleted section due to screen no longer existing with new screen changes. IRM sections that follow have been renumbered.

(10) IRM 1.4.22.1.6.7 User Profiles - Coordinator/Site Coordinator: Updated information throughout section to reflect new screen.

(11) IRM 1.4.22.1.6.8 Add New User: Updated information throughout section to reflect new screen.

(12) IRM 1.4.22.1.6.9 Delete User: Updated information throughout section to reflect new screen.

(13) IRM 1.4.22.1.6.10 Update User Information and/or Profiles: Updated information throughout section to reflect new screen.

(14) IRM 1.4.22.1.6.11 Manager User Account Site Coordinator: Deleted section due to screen no longer existing with new screen changes. IRM sections that follow have been renumbered.

(15) IRM 1.4.22.1.6.12 Change Password: Updated information throughout section to reflect new screen.

(16) IRM 1.4.22.1.6.13 Set User Active: Deleted section due to screen no longer existing with new screen changes. IRM sections that follow have been renumbered.

(17) IRM 1.4.22.1.6.14 Set User Inactive: Deleted section due to screen no longer existing with new screen changes. IRM sections that follow have been renumbered.

(18) IRM 1.4.22,1.6.15 Reset User Password: Deleted section due to screen no longer existing with new screen changes. IRM sections that follow have been renumbered.

(19) IRM 1.4.22.1.6.16 Unlock Account: Updated information throughout section to reflect new screen.

(20) IRM 1.4.22.1.7.2 CAWR Mass Request Letters: Updated information throughout section to reflect new screen.

(21) IRM 1.4.22.1.7.4 CAWR Batching: Updated information throughout section to reflect new screen.

(22) IRM 1.4.22.1.7.5.1 Assign Batch(es): Updated information throughout section to reflect new screen.

(23) IRM 1.4.22.1.7.5.2 Reassign Batch(es): Updated information throughout section to reflect new screen.

(24) IRM 1.4.22.1.7.5.3 Unassign Batch(es): Updated information throughout section to reflect new screen.

(25) IRM 1.4.22.1.7.6 IRS CAWR No Reply Auto Assess: Updated information throughout section to reflect new screen.

(26) 1.4.22.1.8.1 Program Completion Dates (PCD)- Manager/Site Coordinator: Updated new program release dates.

(27) 1.4.22.1.8.4 Program Reviews Managers: Updated verbiage to reflect new policy guidelines.

(28) 1.4.22.1.8.5 Physical Inventory Review - Managers: Updated directions.

(29) IRM 1.4.22.6 Loose Forms W-2 and Form 8922: Updated information throughout section to reflect new screen.

(30) IRM 1.4.22.2.6.1 Adding New Loose Forms W-2: Updated information throughout section to reflect new screen.

(31) IRM 1.4.22.2.8.1 Adding New Disaster: Updated information throughout section to reflect new screen.

(32) IRM 1.4.22.2.11 Update Schedule D: Updated information throughout section to reflect new screen.

(33) IRM 1.4.22.3 CAWR Reports - Site Coordinator/Coordinator/Manager: Updated information throughout section to reflect process.

(34) IRM

Effect on Other Documents

This IRM supersedes IRM 1.4.22 dated March 24th, 2016.

Audience

Compliance Employees, SB/SE

Effective Date

(04-03-2017)

Michael W Damasiewicz
Director
Exam Field Exam and Campus Policy SE:SE:E:HQ:EFCP
Small Business/Self-Employed

Combined Annual Wage Reporting (CAWR) Overview

  1. This section is designed to assist the employees in the SBSE Document Matching Combined Annual Wage Reporting (CAWR) operations with working CAWR inventory.

  2. The purpose of the IRS CAWR program is to ensure that employers paid and reported the proper amount of taxes and withholding, as well as to ensure all Forms W-2 Wage and Tax Statement are filed. This is done by comparing the Forms W-3 Transmittal of Wage and Tax Statements / W-2/ W-3c Transmittal of Corrected Wage and Tax Statements / W-2c Corrected Wage and Tax Statement totals and the Forms 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. and W-2G Certain Gambling Winnings withholding amounts to the amounts reported on the Forms 94X (Forms 941 Employer's Quarterly Federal Tax Return, 943 Employer's Annual Tax Return for Agricultural Employees, 944 Employer's ANNUAL Federal Tax Return, 945 Annual Return of Withheld Federal Income Tax and Schedule H Household Employment Taxes (Forms 1040 /1041) employment tax returns. When referring to all Forms 941, 943, 944, 945, this IRM will read 94X.

  3. The CAWR program has two basic components. The two components are the "Internal Revenue Service Case-CAWR (IRS-CAWR)" program and the "Civil Penalty Program-CAWR (SSA-CAWR)" .

    Note:

    When referring to IRS CAWR cases, the reference will be IRS-CAWR. When referring to SSA CAWR cases, the reference will be SSA-CAWR. When an instruction indicates CAWR, it is referring to all case types.

  4. The purpose of the IRS CAWR program is to ensure employers paid and reported the proper amount of taxes, and federal withholding. This is done by comparing the Forms W-3/W-2/W-3c/W-2c totals and the Forms 1099-R and W-2G withholding amounts to the amounts reported on the Forms 94X (Forms 941, 943, 944, 945) and Schedule H (Forms 1040/1041) employment tax returns.

  5. IRS matches four fields:

    • Social Security Wages

    • Social Security Tips

    • Medicare Wages

    • Federal Tax Withheld (FIT)

  6. IRS CAWR case types are 01, 02, 04A, 04B, 04C, 04D, 06A, 06B, 06C, 06D, 10A, 10C, 10D, 11, 13.
    Case types are to be worked in the following priority order:

    • Mass generated available inventory

    • 04A, 06A, 10A

    • 04B, 06B, 10B

    • 04C, 06C, 10C

    • 04D, 06D, 10D

    • All other case types are to be worked at Headquarters direction only.

  7. The purpose of the SSA-CAWR program is to:

    • Obtain Forms W-2 from the employer.

    • Forward Forms W-3/W-2 to SSA to ensure employees receive proper credit for their earnings.

    • Assess employers applicable penalties for not following the established rules of filing Forms W-3/W-2.

  8. SSA-CAWR Cases (case types 03, 05, 07, 08, and 12) are SSA case types referred by SSA to IRS. The majority of the SSA-CAWR cases are non-tax cases (i.e., the Forms 94X have been filed and taxes paid) and are SSA case types.

    Note:

    It is mandated to work the entire SSA-CAWR download.

  9. SSA has performed their own up-front matching of the Forms 94X data to the Forms W-2 data. When there has been no response to SSA's letters attempting to secure the Forms W-2, the cases are forwarded to IRS to obtain the Forms W-3/W-2 from the employer.

    Note:

    Some of the cases referred to IRS have previously been identified as other IRS case types and updated to "SSA Indicator 2 or 1"

    .

  10. The annual due date for filing Forms W-2 for the previous year is the last day of February or the following Monday if the last day in February falls on Saturday or Sunday.

    Exception:

    Due Date for Forms W-2 filed electronically is March 31.

Combined Annual Wage Reporting (CAWR) Research

  1. This IRM is to be used in conjunction with IRM 4.19.4,CAWR Reconciliation Balancing,IRM 4.19.8, CAP (CAWR Automated Program) Technical System Procedures and IRM 4.19.22, CAWR Control. Important explanations, information and instructions are included in these materials.

  2. This IRM cannot be all inclusive for resources to be researched during the CAWR program processing. Other resources can include IRM Part 3,Submission Processing, and IRM 1.4.17ComplianceManagerGuide. Refer to the SERP web site for accessing appropriate IRMs.

Servicewide Electronic Research Program (SERP)

  1. Any changes made during the processing year will be posted on SERP.

  2. Both Quality Review and CAP unit personnel must be aware of all the alerts that are applicable to the current CAWR Release Year.

  3. Campuses should check the SERP web site daily for a list of the most current and previous alerts.

  4. If a campus is missing a specific alert(s) and needs a copy of it/them, refer to the SERP web site: http://serp.enterprise.irs.gov/homepage.html

CAWR IATS

  1. IATS were developed to assist to increase productivity and accuracy rates. It is imperative that these tools be used daily by all employees. Please ensure all tools are working properly.

  2. CAWR Clerical process has access to an Integrated Automation Technologies (IAT), CAWR/FUTA Batcher Tool. This tool streamlines the clerical process by batching case work, inputting STAUPS, and issuing interim (2645C) letters (or Letter 5825C when available), if requested.

  3. A Job Aid is available for the CAWR/FUTA batcher tool by accessing web site: http://iat.web.irs.gov/JobAids/iat.asp

    • Scroll to CAWR-FUTA Batcher

    • Click on Job AID

    • Open and Print

Online Retrieval System (ORS) - Overview

  1. The Social Security Administration (SSA) sends out more than 240 million letters yearly to the public. The Online Retrieval System (ORS) is the system with the print image of these SSA-related documents (W2, W2c, W3). The system archives, retrieves, and reprints these documents, and is independent of the application that created them. ORS can also re-send retrieved documents.

  2. The goal of ORS is to provide users with an electronic system to retrieve essential information online in a timely manner and provides the following capabilities:

    • Information can be viewed on the screen and looks like the original document sent to the recipient, including fonts, bolding, signatures, etc.

    • The entire document page will appear on the screen without having to toggle back and forth.

    • A document can be printed locally and mailed to the claimant, their representative, or to a different address.

  3. ORS provides CAWR TEs with the ability to view W2, W2c, W3, W3c information received by SSA from the taxpayers.

  4. Beginning with tax year 2008 (January 2009), SSA will store digital images of paper Annual Wage Reports (AWR) in ORS.

  5. Additional information on the ORS process can be found on the SB/SE Doc Matching web sitehttp://wc.web.irs.gov/.. You will find:

    • User Guide

    • Add or Delete a User

    • URL to Access ORS

    • Changing a Password

    • Resetting a Password .

CAWR Automated Program (CAP)

  1. Cases that are determined to have discrepancies or that are referred by SSA, are loaded onto the CAP (CAWR Automated Program) Tier II SUN domain at Enterprise Computing Center-Memphis (ECC-MEM). For more information on the CAP system, see IRM 4.19.8, CAP (CAWR Automated Program) Technical System Procedures.

  2. CAP is a computer application that houses the CAWR inventory, correspondence, reports, document preparation, and updates to Master File.

  3. All Master File actions affecting the taxpayer's account for the year(s) being worked will result in an update to the CAP system. This includes Entity changes, IDRS adjustments, additional Forms W-3 (Transmittal of Wage and Tax Statement) and Forms W-2 (Wage and Tax Statement) processed by SSA.

Contents References Introduction Objective Nightly Run Setup (CRON)
  1. CRON is a process where the system automatically generates all output files during off work hours. This is referred to as the "Nightly Run Setup" . CRON Run Dates will be established by Headquarters Staff for all Campuses. CRON automatically executes programs during the dates and the time specified for each job. CRON generates reports the Coordinator can access by selecting View on the Menu Bar. See IRM 1.4.22.3CAWR Reports - Site Coordinator/Coordinator/Manager for more information regarding reports.

    Note:

    Any changes to the CRON Processing will be a Headquarters Directive.

  2. Cases will be assigned automatically to IDRS, where correspondence has been issued or the cases have been assigned on the CAP system.

System Problem Reporting
  1. When a System problem is identified during CAWR processing, the campus who identified the problem will issue a IT Get It ticket.

  2. Before issuing a ticket, contact a Headquarters Analyst for approval.

  3. To Issue a "Get It ticket" , the user will do the following:

    1. Access IRweb Homepage - click on OS GetServices.

    2. Select Report an Issue.

    3. Click on My Technology.

    4. Complete the form, providing an explanation of the problem. Add the statement Forward this ticket to AD-COMP-RC-CD-CAWR/FUTA for CAP issues and BU-WI-WIOS-MTT-IAT for IAT issues. Attach any documentation or if you are faxing it notate in the remarks field if you will be faxing supporting documentation.

    5. Click on Submit.

    6. A Get It ticket number will be issued.

  4. Whenever a "systemic" problem is identified, the TE/Clerk will compile documentation (description of the problem and samples) and give the information to the Site Coordinator who will inform the Headquarters CAWR analyst of the problem and forward the documentation.

System Authorization and Security
  1. Access to the CAP System is restricted to authorized users. The CAWR Site Coordinator, appropriate management official and security personnel must authorize individual user access.

  2. Access to the CAP system requires a login and password for both Windows and the CAP system. An automated Online 5081 Application is required to gain access to the CAP system if they are a New User, to Set User Active, to Set User Inactive, to Delete User or to Reset User Password.

  3. The Site Coordinator must have ONLINE 5081 SYSTEM ADMINISTRATOR access to receive and process the 5081 application. See below for action to be taken:

    1. To give access to a new user, prepare a 5081 to be added to the CAWR database. TCC-CAWR-PIRSC (PSC Campus employees) or TCC-CAWR-MIRSC (MSC Campus employees)

    2. You will receive requests for via OL 5081 whenever an employee needs to be Deleted, Added, or have their password reset.

      Exception:

      If an employee needs to be unlocked, a 5081 is not needed.

  4. A security profile is established and maintained for each user.

  5. User profiles are established to allow users access to the specific area/functions of the CAP system needed to perform assigned duties. Users must inform their manager/coordinator if they are prohibited from accessing an area of the CAP system needed to complete an assigned task. Exhibit 1.4.22-4. for user profile descriptions.

  6. The CAP system produces an audit trail of information on any updates/changes to the system. Each user must ensure only authorized accesses are performed. Do not attempt unauthorized system queries.

  7. To ensure the security and integrity of the CAP system the user must:

    1. Protect their password and not reveal it to anyone.

    2. Never allow anyone access to the system using your login and password.

    3. Alert the manager immediately if there is reason to believe the password has been compromised.

    4. Lock workstation when it is not in use.

    5. Log off the system at the end of your shift.

    6. Never leave sensitive information on the screen when leaving your workstation.

    7. Never eat or drink near computer hardware.

    8. Use computers and software for official purposes only.

    9. Never copy licensed or copyrighted software for private use. It is a violation of federal law with civil and criminal penalties.

    10. Promptly retrieve hard copy prints from the printer. Prints remaining near or on the printer for an extended period of time should be given to managers for disposition.

  8. Once the 5081 has been approved and the Local Site Coordinator adds the user to the CAP User Profile Table, the OL 5081 request is automatically forwarded to the network SA to add the user to the "CAWRFUTA_USERS" DS Domain Group. Users will not have visibility to the screens until they have been added by the domain group. For further information contact HQ.

Technical Coordinator CAP Responsibilities

  1. The Small Business/Self Employed (SBSE) campus' CAWR Site Coordinator is the liaison between SBSE Headquarters CAWR staff and the campus CAWR staff. The Site Coordinator can be from the campus' Planning and Analysis staff or someone in the CAWR unit. The campus needs to provide Headquarter's staff with the name and phone number of who will be fulfilling these responsibilities.

  2. There are a large number of responsibilities for the Site Coordinator, therefore as a Site Coordinator your Operation may designate employees (Managers or Leads) specific Coordinator profiles to manage and oversee some of the following responsibilities:

    • Program Settings

    • User Profiles

    • Disaster Areas

    • Manage User Accounts

    • CAWR Batching - Assign, Reassign, Unassign

    • CAWR Loose W-2

    • Schedules D

    • IRS- CAWR Mass Request 99C CAWR Letters

    • SSA-CAWR Mass Request 98C SSA Letters

    • Reports - Monitor Once the CAWR reports are moved to Business Objects Enterprise (BOE) coordinators and manager will access that system to view the reports.

    • Monitoring Workable Inventory

  3. Coordinators will need a 5081 to gain BOE access once the reports are moved to that application. . These reports are useful for monitoring employee inventory.

  4. An E-mail notification is issued by Headquarters to SBSE Compliance Field Operations and SBSE Service Campus Management Staffs prior to the beginning of program processing outlining the year’s startup instructions.

  5. A list of program changes must to be given to CAP Coordinator for any of the following Items:

    • Signature and correspondence.

    • List of all employee Identification Numbers, unit numbers and work phone numbers.

Edit Option - Site Coordinator
  1. The Site Coordinator has the ability to update information on the CAP system under the Edit option. Figure 1.4.22-1.

  2. Select one of the following options to view, update or edit:

    1. Edit - Function displaying a list of Edit Options

    2. Program Settings - To change and /or update information specific to your site

    3. Users Profile - Add User, Update Users or Delete Users

    4. IDRS Letter Setup

    5. Disaster Areas

    6. Change Passwords

    7. Manage User Account

    8. CAWR Batching

    9. CAWR Loose W-2s

    10. CAWR Schedule D

    11. CAWR Mass Request

    Figure 1.4.22-1

    This is an Image: 50658001.gif

    Please click here for the text description of the image.

Program Settings
  1. The Programming Settings option will allow a Site Coordinator to change and /or update information specific to your site. Information for all sites will also be available to view.

  2. To access the Program Settings screens:

    1. Log on to the "CAP" System, IRM 4.19.8, CAP (CAWR Automated Program) Technical System Procedures, for instructions on logging into the CAP system.

    2. Click on Edit from the Menu Bar.

    3. Select Coordinator.

    4. Select and click on Program Settings.

    5. This will bring up the "Program Information (CAWR)" screen.

  3. Once the Program Information (CAWR) screen displays, the Site Coordinator will be able to update "Site Specific Information" with the most current information by selecting from one of the following tabs:

    1. Program Sites

    2. Units

    3. Releases

Program Sites
  1. The Site Coordinator for each site needs to ensure the information displayed in the Service Center Info tab is correct each year prior to program start up.

  2. Select the Service Center Info tab from the Program Information screen.
    The "Service Center Info" screen will display:

    1. Program

    2. Site code

    3. Site Abbreviation

    4. Name

    5. Street 1

    6. Street 2

    7. City (replies)

    8. State (replies)

    9. ZIP (replies)

    10. Sig Code

    11. RA Code

    12. Created by

    13. Created (date)

    14. Modified By

    15. Modified (date)

Units
  1. The Site Coordinator will select the Unit Info tab when adding a new unit, deleting an existing unit or adding/deleting the Unit Type.

    Note:

    Unit Info screen is site specific and will only display the site information for the Site Coordinator accessing the system.

  2. Select the Unit Info tab from the Menu Bar.
    The "Units" screen will display the following fields:

    1. Search

    2. New

    3. Delete

    4. Site

    5. Unit

    6. Sort order

    7. Apply

    8. Undo

    9. Close

  3. To Add a New Unit :

    1. Click on the New button at the top left hand corner of the screen and the system will create a new unit at the bottom of the current unit listing.

    2. In the "Unit" box enter the new unit number.

    3. In the "Unit Type" box enter the name of the new unit.

    4. If you determine you do not want to add a New Unit, click on the Undo button and the information will not be saved.

      Note:

      You must Undo the information before you click on Apply.

    5. Once you have entered the information, click on the Apply button to save the changes.

    6. To close the screen, click on the Close button.

  4. To Delete a Unit :

    1. Click on the Unit you want to delete.

    2. Click on the Delete button and a confirm box will appear.

    3. If you click on Yes, it will delete the unit. If you choose No, it will cancel the delete request.

    4. To close the screen, click on the Close button.

  5. To Change a Unit Type:

    1. Click on the Site box next to the unit you want to change. .

    2. Highlight the "Unit Type" box for the selected unit, and enter the new unit type.

    3. If you determine that you do not want to change the site information, click on the Undo button and the information will not be saved.

    4. Once you have entered the information, click on the Apply button to save the changes.

    5. To close the screen, click on the Close button.

Releases (CAWR)
  1. The Program Variables tab displays the current contact name and information for each site. This screen is site specific and updates can only be made by the Site Coordinator.

  2. The "Releases" screen displays :

    1. Release

    2. Tax Year

    3. Active Date

    4. PCD

    5. Flags

    6. Undo

    7. Close

User Profiles - Coordinator/Site Coordinator
  1. The Site Coordinator is able to add, delete, update, set users active or inactive on the CAP system. Profiles are assigned to the user and can be updated as needed.

  2. The User Profile screen can be used to determine:

    • A valid user of the system at your campus or if the user is in Active or Inactive Status. (Furloughed or Terminated).

    • The Unit Number assigned to the users.

    • The profile assigned to the user.

    • To Add a user.

    • Delete a user.

    • Modify a user.

    • Change Password.

    • Unlock account.

  3. An online 5081 is required for the following:

    REQUEST REASON INITIATE Action COMPLETE Action
    Add New User New employee Manager Site Coordinator
    Delete User Left CAWR Program Manager Site Coordinator
    Set User Inactive Furlough Status Manager Site Coordinator
    Return User to duty Return to Duty Manager Site Coordinator
    Reset User Password Forgot Password Manager Site Coordinator
  4. To access the User Profiles screen:

    1. From the Menu Bar click on Edit.

    2. Select and click on User Profiles.

  5. The "User Profile" screen displays:

    1. Username - The login name created by the Site Coordinator.

    2. Last Name.

    3. First Name.

    4. Status.

    5. Full IDRS number.

    6. Phone number.

    7. New - Add new information.

    8. Delete - Delete information.

    9. Change Password.

    10. Unlock Account.

    11. Close - Close the screen.

    12. Apply - Apply new information or updates.

Add New User
  1. The Site Coordinator adds new users to the CAP system. This procedure is site specific and is used for new hires into the CAWR program. Once you have received the 5081 you can continue the process of adding the user to the CAP System.

  2. Step 1 - Access the User Profiles screen.

    1. In the "User Profiles" screen click on the New button in the lower left hand corner of the screen.

    2. This will bring up the New Record screen.

  3. In the "New Record" screen enter the following information:

    1. Username -.

    2. Last Name - The Last Name of the user.

    3. First Name - The First Name of the user.

    4. Status.

    5. Full IDRS number.

  4. Step 2 - Once the new user has been established click apply and a password will be generated for you to provide to the user.

  5. Once the 5081 has been approved and the Local Site Coordinator adds the user to the CAP User Profile Table, the OL 5081 request is automatically forwarded to the network SA to add the user to the "CAWRFUTA_USERS" DS Domain Group. Users will not have visibility to the screens until they have been added by the domain group. For further information contact HQ.

Delete User
  1. The Site Coordinator is able to delete users from CAP utilizing the User Profiles screen. This process is site specific and used when a user has left the Service, retired or reassigned to a position outside of CAWR.

  2. Manager must submit a 5081 requesting to Delete the user from CAP. Once you have received the 5081, you can continue the process of deleting the user.

  3. Deleting a user from CAP, access the "User Profiles" screen:

    1. In the User Profiles screen locate the employee you want to delete. Type in the users first/last name or you can click on the Lastname field and the system will display all the users by their last name. Click on the user to be deleted and the name will be highlighted.

    2. In the User Profiles screen, click on the Delete button in the lower left hand corner of the screen.

    3. A Confirm box will appear and the system will ask you if you want to continue. When you click on the Yes box, the user will be deleted.

    4. If you change your mind click on the No box.

Update User Information and/or Profiles
  1. The Coordinator or Site Coordinator has the ability to update information on any established CAP users.

  2. The following fields can be updated:

    • Username.

    • Last Name.

    • First Name.

    • Status

    • Full IDRS Number.

    • Phone

  3. To update user information, access the "User Profiles" screen:

    1. In the User Profiles screen locate the employee you want to update using the Search String box. Type in the users first/last name or click on the Lastname field and the system will display all the users by their last name. Click on the user to be updated and the name will be highlighted.

    2. Username - This will only be changed if the users name changes. You must change the CAP Login name first. Once the change is input and you attempt to go to the next field the following system message will appear, "You are about to change the login name for (gives the name you changed) to (the changed name). All associated tables that store this login name will be changed, and the process may take some time. Do you want to continue?" If you select Yes, you will go to the next field to be changed. If you select No, the CAP Login name will not be changed.

    3. Last Name - If the users last name has changed, or a change has been made to any of the last four alphas in CAP Login Name then you must update the Last Name to reflect the change.

    4. First Name - If the users first name has changed, or the CAP Login Name first initial has changed then you must update the First Name to reflect the change.

    5. Full IDRS number - If the employee changes units you can change the IDRS number here.

    6. Phone - Changes to the phone number.

    7. Profiles Granted - Only the Site Coordinator can change a profile. To request a profile change, the manager must provide in writing (E-mail) to the Site Coordinator the CAP Login Name, First Name and Last Name of the user to be updated and also the profile change that is being requested

    8. Apply - After all of the changes have been input, select the Apply button to update the information.

      Note:

      Ensure the information is correct before you click the Apply button. If you have updated the incorrect information, click on the Undo button to remove the change(s) before you click on the Apply button.

    9. Close - When you have finished updating the user information, click the Close button to exit the User Profiles screen.

Change Password
  1. A user is required to create a new password when a temporary password has been granted. A user is also required to change their password every 90 days. The Site coordinator will grant a temporary password when:

    • Adding a new user to CAP

    • User returning to duty.

    • A user has forgotten their password.


    Users should change their password anytime they feel it has been compromised.

  2. The user will Log into the CAP system using the temporary password and proceed to change their password.

  3. A standard password format will need to be an 8 character password and must consist of:

    • At least one Uppercase Letter

    • A least one Lowercase Letter

    • At least one numerical digit

    • One of the following special characters: ! # $ () * + , - / : ; > = <?_

    • Must be at least 8 characters with no spaces

    • Cannot be the same as the username

    • Cannot be the same as old password

    • Passwords are case sensitive

  4. If the password does not meet the standard password format the system will display the following error messages:

    • Error - "Password same as user" . The new password can not be the same as the user name.

    • Error - "Password length less than 8" .

    • Error - "Password should contain at least one digit, one character and one punctuation."

    • Error - "Password should differ by at least 3 characters." The new password must differ by at least 3 alphas characters from the previous password.

  5. If the user encounters any error messages, they must correct the password and try again.

  6. To change a password, select Edit in the main Menu Bar, select the appropriate user and then select Change Password.

  7. The "Change Password" screen will display:

    1. New Password -

    2. Right click to copy the password to provide to the user.

    3. Submit - Click on the Submit button.

Unlock Account
  1. If the user has three failed attempts within the same day to log into CAP, the system will automatic lock the users account preventing further attempts to log in.

  2. The user will notify their manager of the problem. The manager will then notify the Site Coordinator and provide the User ID to Unlock User.

  3. To Unlock User, select the Edit and User Profiles.

    1. Choose the user that you need to unlock.

    2. Select the Unlock Account button.

    3. Click OK button.

Site Coordinator/Technical Coordinator

  1. The Small Business/Self Employed (SBSE) campus' CAWR Site Coordinator is the liaison between SBSE Headquarters CAWR staff and the campus CAWR staff. The Site Coordinator can be from the campus' Planning and Analysis staff or someone in the CAWR unit. The campus needs to provide Headquarter's staff with the name and phone number of who will be fulfilling these responsibilities.

Program Responsibilities - Site Coordinator/Technical Coordinator/Manager
  1. The Site Coordinator/Coordinator has a variety of responsibilities for the CAWR program which includes:

    • Mass Requests of SSA Letter 98C

    • Mass Requests of IRS-CAWR Letter 99C

    • Identifying Trends

    • Batching/Assigning Work

    • IDRS Letter Setup - CAWR Developer

CAWR Mass Request Letters
  1. The Coordinator is the only user able to mass request Letter 98C or Letter 99C .

  2. You will be responsible each week for requesting the number of letters needing to be issued that cycle/week. The total volume of 98C SSA Letters must be generated before Cycle/Week 33 each year. Letter 99C can be issued thru mid December.

  3. All 98C SSA Letters will have a Status Code 90 after the letters have been generated.

    Note:

    Mass requested Auto Generated Letters for SSA-CAWR will be assigned to a generic IDRS number. Auto generated 98C SSA assigned number will be XXXXX00098. The first two Xs will be the site number, the next three Xs will be the unit number followed by three zeroes and then letter type 98, i.e., 0366900098.

  4. To access the CAP screen to Mass Generate the Case Type 08 98CSSA Letters, select Edit , Coordinator, and then click on Mass Requests from the menu.

    1. This will bring up the "Mass Requests" screen.

    2. Select Request new job and in the Requested Count box input the number of 98CSSA Letters to be generated.

      Note:

      It is recommended keeping all CAWR Mass Requests of Letter 98C and Letter 99C at or below a volume of 500 per each request because of the time it takes for generation. Multiple requests can be made as long as the generation completed successfully for each request.

      Example:

      A request of 2000 letters would be four requests of 500 each.

    3. If the volume of 98C SSA Letters requested is incorrect, select the Cancel button to clear the field.

      Note:

      Resetting the request must be done before you generate the request.

    4. Click on the Run button after completing the Request Count. This will bring up the Confirm screen which will verify the letter type and volume you are requesting. Click on the Yes button to generate the request after verifying the information.

    5. After clicking Yes, the Information screen will appear. Click on OK to complete the process.

    6. Select the Close button if you do not want to generate the notices.

Identifying Trends
  1. Whenever a "trend" seems to be emerging for a specific type of taxpayer and/or their Payer Agent, Power of Attorney (POA) or Reporting Agent Authorization (RAA), TE's will compile documentation to show the "trend" and give the information to the Site Coordinator.

  2. The Site Coordinator will inform the Headquarters CAWR analyst of the trend and forward the documentation.

CAWR Batching
  1. Only Coordinators have access to the Batching screen. This screen is used to assign, unassign or reassign batches to TEs. At least one manager at each site must obtain Coordinator Access to CAP and be responsible for the Mass Generation of the Case Type 08 Cases without Compliance Indicators.

  2. A typical batch will have 25 cases. The maximum number of batches a TE can be assigned is 50. The Coordinator has no limit to the number of batches that can be assigned to them. This requirement is due to the Mass Generation of Case Type 08 Cases.

    Note:

    The manager responsible for the Mass Generation of the Case Type 08 Notices will have an extremely large Overage List.

  3. To access the CAWR Batching option:

    • Select Edit from the main menu bar

    • Highlight Coordinator

    • Click on Batch Assignment

  4. Once the "CAWR Batching" option is selected a Warning will display: "The batch assignment process can have a severe affect on user response times. You may want to use this application only when there are only a few or no other users on the CAP System." Click the OK button on the Warning screen to access the CAWR Assign Batch screen.

  5. The CAWR Assign Screen displays the following options:

    1. ASSIGNMENT - Assigns a batch and each case within to a TE.

    2. REASSIGNMENT - Reassigns a batch and each case assigned within from one TE to another TE. This process may be used if TE is in furlough status, or on extended leave.

    3. UNASSIGNMENT - Unassigns a batch and each case assigned within back to the batch inventory.

    4. Unassigned Batches -The screen displays the number of batches available for each batch type.

    5. Unassigned Batches - The screen displays batches that are not assigned to a user.

    6. Assigned Inventory - The screen displays Tax Examiners ID and number of batches assigned.

    7. Current Unassigned - Displays the number of batches not assigned to TEs.

    8. Amount To Assign - Site Coordinator designates the number of batches to assign to a TE.

    9. Remaining Unassigned - When batches have been assigned to TE(s) this field displays the remaining unassigned batches.

    10. Assign Batches - Assigns the requested batch(es) to a TE.

    11. Close - Closes the screen.

Assign Batch(es)
  1. From the "CAWR Assignment" batches will be assigned and each case within that batch to a tax examiner.

    1. On this screen you will see the batch inventory. It shows the Release Year, Batch Type, the # of Batch(es) and Volume available.

    2. Highlight the Batch Type to assign from the "Unassigned Batch(es)" column.

    3. Highlight the Tax Examiner to assign batches to from the "Assigned Inventory" column.

    4. Click in the "Amount to Assign" box and enter the number of batches to assign.

    5. Click the Yes button at the bottom of the screen.

    6. Close the screen.

Reassign Batch(es)
  1. Reassigning work from one tax examiner and each case within that batch to another tax examiner is the responsibility of the Site Coordinator/Coordinator.

    1. Click on the REASSIGNMENT tab.

    2. Highlight the tax examiner the batch is currently assigned to from the "From Assigned" column.

    3. Highlight the Batch Number in the "Select Batches" column that is currently assigned to the selected tax examiner.

    4. Highlight the tax examiner in the "To Assigned" column who will receive the reassigned batch.

    5. Click on the Reassigned Batch button to accept.

    6. Click the Cancel button to delete the action before reassigning the batch.

    7. Close the screen.

Unassign Batch(es)
  1. This process Unassigns a batch and each case assigned within that batch from the selected tax examiner back to the batch inventory.

    Note:

    Batches can only be unassigned, if correspondence has not been issued on any case within the batch.

    1. Click the UNASSIGNMENT tab.

    2. Highlight the tax examiner in the "From Assigned" column the batch is currently assigned to.

    3. Highlight the batch number in the "Select Batches" column that is currently assigned to the selected tax examiner.

    4. Click Unassign Batch button to accept. The system will unassign the batch and move it back to batch inventory.

    5. Click the Cancel button to leave the Unassign screen before unassigning the batch.

IRS CAWR No Reply Auto Assess
  1. When a taxpayer does not respond to the letter originally generated it is referred to as a No Reply. Once the 81 day suspense period has expired, additional tax due is assessed on the last available quarter of the tax year being worked.

  2. The majority of the IRS-CAWR No reply cases will now be auto assessed on the CAP system by the technical coordinator. However, cases containing any of the following TC codes will need to be manually reviewed and assessed by a tax examiner: 160, 161, 180, 181, 340, 370, 400, 420, 424, 480, 520, 530, 766, 780, 788, 910, 912, 914, 916, or 918.

  3. The coordinator must run the no reply assessment auto process each week once the SC 37 start appearing on the CAP case status report.. To run the tool the coordinator will:

    1. Log into IDRS

    2. Go into EDIT on the CAP screen and choose, Coordinator, Mass Requests.

    3. Choose the Auto Assess option.

  4. The Coordinator must check the log at the end of the process to determine the number of batches created, how many cases were auto assessed and the number of errors. This information is reported to the Operation.

  5. Once the process is complete CAP will automatically close the cases that were assessed using SC 30. The cases that could not be assessed will automatically un-assign and batch that evening. The coordinator will assign these to the tax examiners either by batch or by providing the CAWR No Reply money screen listing to them.

  6. The coordinator must also review the IDRS 42/43 listing and close any controls that remain open on the fourth quarter due to the assessment auto posting on a different quarter.

IDRS Letter Setup - CAWR Developer
  1. The IDRS Letter Setup Screen located under the Edit option shows revisions of all letters or one specific Letter Type, etc. This process is handled by the CAWR Developers located at the Western Development Center (WDC).

Work Planning and Control

  1. The following describes the steps needed to successfully manage the CAWR program.

Program Completion Dates (PCD)- Manager/Site Coordinator
  1. The Program Completion Dates (PCD) and Mail-out Dates are outlined below

    PROGRAM PROGRAM START-UP PROGRAM COMPLETION DATE (PCD)
    IRS-CAWR Within one week of the HUB release date. Generally the first of April The last day of March (100%).
    SSA-CAWR As the cases are downloaded to CAP and/or within one week of the HUB release date. Generally the first day of April. The last day of November (95%) and two weeks later (100%).
  2. TY 2015 IRS-CAWR and TY 2014 SSA-CAWR programs processing benchmark dates are listed on the chart below:

    IRS-CAWR
    BENCHMARK Dates DESCRIPTION ACTION
    April 3, 2017 Hub begins for TY 2015 IRS-CAWR program. Hub site only.
    April 10, 2017 The Hub is completed and the TY 2015 IRS-CAWR cases released for the campuses to work. Campuses will begin working the TY 2015 IRS-CAWR cases.
    September 30, 2017 FY Closure Goal This goal is determined by HQ and supplied to each Operation via Work Plan and the Operating Guidelines.
    December 15, 2017 Terminate preparation of Form 6209 for CAWR Late Reply Program for each tax year prior to the current year Tax year 2013 cases fall off of cap in January 2017, therefore Forms 6209 are not necessary.
    December 15, 2017 All TY 2015 IRS-CAWR cases that are to be worked must have correspondence input to CAP. All correspondence to taxpayers for TY 2015 IRS-CAWR must be input and mailed.
    January 15, 2018 Begin performing Statute Searches Statute search all inventory including new receipts. IRM 1.4.22.2.1.1Statute Searches.
    January 2018 New CAP programs will be downloaded. Replies and Undeliverables must be entered into the CAP system as received.
    IDRS dead cycles occur the last week of December thru the first two weeks of January. During dead cycles CC MFREQD must be used to control and complete adjustments when the case is not online.
    February 28, 2018 Statute Awareness Research all cases for statute implications. Refer to IRM 25.6Statute of Limitations for further instructions.
    March 31, 2018 100% of TY 2015 IRS-CAWR cases must be completed and closed on the CAP system and IDRS. All control bases must be closed on IDRS.
    SSA-CAWR
    BENCHMARK Dates DESCRIPTION ACTION
    April 3, 2017 Hub begins for TY 2014 SSA-CAWR program. Hub site only.
    April 10, 2017 The Hub is completed and the TY 2014 SSA-CAWR cases released for the campuses to work. Begin screening. Campuses will begin working the TY 2014 SSA-CAWR cases.
    August 18, 2017 All TY 20014 SSA-CAWR cases (including Case Type 08) must have correspondence input to CAP for issuance the Thursday of cycle 33. No TY 2014 SSA-CAWR cases should remain in status code 88 (including Case Type 08) and must have had correspondence input or been closed in screening. Reminder: Case Type 08 must be entered through the Coordinators screen to be issued, except those with Compliance Indicators present. All SSA cases needing ORS research must be worked to ensure correspondence is issued by this date.
    September 30, 2017 FY Closure Goal This goal is determined by HQ and supplied to each Operation via Work Plan and the Operating Guidelines.
    November 30, 2017 95% of TY 2014 SSA-CAWR cases must be worked and closed on CAP. No exceptions. SSA Codes must be entered on CAP for any Undeliverable or Reply SSA-CAWR cases. No Reply SSA-CAWR cases. No Reply cases must have all tax adjustments input .
    December 1, 2017 Begin Statute Searches Statute search all inventory including new receipts. IRM 1.4.22.2.1.1Statute Searches.
    December 15, 2017 Remaining 5% of TY 2014 SSA-CAWR cases must be worked and closed on CAP and IDRS. No exceptions. 100% of SSA-CAWR cases must be closed. All control bases must be closed on IDRS. All SSA CAWR No Reply listings must be worked and adjustments input onto IDRS.
    January 2018 Service wide Production of new CAP programs. Continue working the remaining TY 2014 SSA-CAWR Late Reply cases. Replies and Undeliverables must be entered into the CAP system as received.\
    IDRS dead cycles occur the last week of December thru the first two weeks of January. During dead cycles CC MFREQD must be used to control and complete adjustments when the case is not online.
  3. Manager/Site Coordinator should closely monitor the inventory to ensure all of the PCD and benchmarks are met.

Organization, Function and Program Codes (OFP) - Site Coordinator
  1. Organization, Function and Program (OFP) codes are recorded on Form 3081, "Employee Time Report" to identify work the employee performs daily.

  2. It is the responsibility of the Coordinator to provide the Reports area with the current OFP codes that will be used at the beginning of the new download. Take the following steps four weeks prior to the new download to ensure the OFP codes are activated and used for reporting purposes. See IRM 3.30.50.3,OFP Consistency File and Reports, for additional information.

    1. Prepare a list of all of the OFP codes identifying the new tax year being worked (Refer to the SB/SE Campus Reporting Compliance Operating Guidelines for the tax year being worked) by replacing the "X" with the tax year.

    2. E-mail the list to the REPORTS area to update the OFP Consistency File. Ensure all prior year codes no longer needed are deleted. Request that the Reports area alert you when the OFP codes have been established.

    3. Once the OFP codes have been established, E-mail the new OFP codes to the managers to be used with the new download processes and move prior year inventory to the new valid codes.

    4. Verify all changes were made to the OFP Consistency File (including deletions of prior year codes) by referring to the Operation WP&C. Take necessary actions if needed.

  3. All OFP codes for CAWR TE's and Clerks are listed below:

    Note:

    The "X" in each program code, represents the tax year being worked. However, don't use more than 2 years. Put any prior tax years with the first prior tax year for that code. For example, if you are working a late reply for TY 2013 IRS-CAWR and the current "X" represents the tax years on CAP (TY 2015, TY 2014, and TY 2013), use 18440 to report the time for any TY 2014, TY 2013 or TY 2012 case.

    1. IRS-CAWR and SSA-CAWR OFP codes for tax examiners are:

      Telephone Function TE Function Program CAWR Program Title Definition
      710 180X0 IRS Screening
      700 710 182X0 IRS Replies
      710 183X0 IRS No Replies and Undeliverables
      700 710 184X0 IRS Late Replies and Prior Years
      710 185X0 SSA Screening
      700 710 187X0 SSA Replies
      710 188X0 SSA No Replies and Undeliverables
      700 710 189X0 SSA Late Replies and Prior Years
    2. IRS-CAWR and SSA-CAWR OFP codes for clerks are:

      OFP Definition
      790 - 180X0 IRS-CAWR Screening
      790 - 182X0 IRS-CAWR Replies (Includes Undeliverables)
      790 - 184X0 IRS-CAWR Late Replies and Prior Year
      790 - 185X0 SSA-CAWR Screening
      790 - 187X0 SSA-CAWR Replies (Includes Undeliverables)
      790 - 189X0 SSA-CAWR Late Replies and Prior Year
Workload Review - Managers
  1. Managers are required to perform a minimum of two workload reviews per quarter for each employee. See IRM 1.4.17.2.3, Compliance Mandatory Reviews.

  2. For Tax Examiners (GS-0592), the workload reviews will consist of two bin reviews, three on the job visits and three day after/time utilization reviews. .

  3. Managers should also review SSA-CAWR cases for proper and consistent application of reasonable cause criteria for abatements. All TEs should be ensuring that SSA-CAWR civil penalties are only abated if the taxpayer responds within the required time frames with the applicable Forms W-2 or if they provide proof of timely filing or a valid reasonable cause for the abatement.

  4. The number of reviews should be increased when warranted; "for example, when quality results are below the target set for the year" . These reviews should include open and closed case reviews. In addition, a manager must perform reviews identified in IRM 1.4.17.2.3Compliance Mandatory Reviews.

  5. These reviews, as in all case reviews, should be documented in the Performance Review Worksheet.

Program Reviews Managers
  1. Headquarters plans to conduct program reviews for each Campus at least once per fiscal year. The reviews will target recommendations made during the prior visitations, , adherence to the IRM and Policy directives, movement of inventory, manager and employee reviews and feedback, and any areas of concern.

Physical Inventory Review - Managers
  1. Management must sort the weekly CCA 42-43 report by tax examiner IDRS number. Provide a copy of each listing to the appropriate tax examiner by either printing or sending an electronic copy to them to review. See IRM 1.4.22.3.2,CCA 42-43 - IDRS Overage Report. Each TE is responsible to ensure the control assigned to them on IDRS is physically in their possession and can be retrieved at any time. Refer to IRM 4.19.4, CAWR Reconciliation Balancing, for the review process for tax examiners.

  2. In addition, each manager will sign and complete a Quarterly "Physical Inventory Certification" sheet after receiving their employee's inventory forms and submit to the Department Manager for consolidation. Exhibit 1.4.22-5Physical Inventory Certificate. The clerical team manager must complete a "Wall Inventory," by running the CCA 42-43 for CAWR see below:

    1. sort the program listing by age beginning with the earliest received date

    2. Verify each of the cases on the wall to the cases listed on the CCA 42-43

    3. Verify the count in each open batch listed in the log book with the CCA 42-43

    4. Provide results to the Department Manager

      Note:

      Note: the ORCAS-Manager can be utilized to review the CCA report on a weekly basis.

  3. The Department Manager will consolidate all tax examiner and the "Wall" physical inventory results, complete the Manager Wall Inventory Sheet. Exhibit 1.4.22-6 and submit to the Operation for signature.

  4. The Operation will notify their director’s office this was completed 10 business days following the end of each quarter and provide his/her office documentation for review.

  5. All results of the physical inventory review must be shared with the CAWR Coordinator to ensure all necessary actions are taken to update the WP&C.

Miscellaneous Coordinator/Manager Responsibilities

  1. Below you will find additional Coordinator/Manager duties which need to be assigned to a specific person to ensure the program runs smoothly.

Statute of Limitations - Manager/Statute Coordinator

  1. Statute Awareness - Communicating the importance of statutes to all employees is very important and the responsibility of every manager/statute coordinator. On an annual basis, management is expected to issue Statute reminders to the employees. These reminders will be procedures which include contact information, phone numbers, coordinator name, tour of duty (TOD), instructions to follow for last minute statutes discovered, and the local routing procedures to the statute unit or RACS (depending on time frame). Contact names and numbers can be located on the CAWR/FUTA Web page. It is the responsibility of the campus to alert the web master if a change in contact information is necessary.

  2. Document 7368, "Basic Guide for Processing Statute Cases" , is available to all campuses and area offices. Management must maintain a sufficient supply of this document from the National Distribution Center using catalog number 10296C. Document 7368 contains valuable information on statute-specific topics; therefore, a copy will be given to each employee. No Statute imminent case will be transshipped within 90 days of the statute expiration date, the case must be worked by the campus with current ownership.

  3. Campuses will work together to ensure Statutes receive priority.

Statute Searches
  1. Statute Searches must be performed beginning 90 days prior to statute expiration date. All inventories (paper and electronic) must be reviewed for statute imminent criteria and documented.

    • SSA-CAWR begin searching: December 1st

    • IRS-CAWR begin searching: January 15th

  2. In addition, all new receipts must be reviewed as received, prior to controlling to a tax examiner beginning with the dates above and continuing through to the statute expiration date. If the case is statute imminent, it needs to be labeled as such and expedited for processing. The SSA CAWR No Replies must be worked weekly to ensure that any tax assessments are input. In addition, the CCA 42/43 listing should be run through the IAT MASS Screener each week to ensure any cases with potential tax assessments are addressed.

  3. Use the following Forms and Procedures for Statute searches:

    1. Form 11122, "Employees Statute Certification" : Campuses must have all employees complete Form 11122 taking responsibility and documenting the biweekly statute searches beginning 90 days prior to the statute expiration date. These searches are to be increased to weekly searches 30 days prior to the statute expiration date. During the final week prior to the statute expiration date, increase the searches to daily. Each search performed must be documented.

    2. Form 11122A, "Managers Statute Certification" : Campuses must have two levels of management complete Form 11122A, taking responsibility and documenting the biweekly statute searches beginning 90 days prior to the statute expiration date. These searches are to be increased to weekly searches 30 days prior to the statute expiration date. During the final week prior to the statute expiration date, increase the searches to daily. Each search performed must be documented.

    3. The Operation is to confirm to HQ the statute searches have been completed via faxing the results within 10 business days following the end of each quarter.

    4. The Operation Manager is to ensure Form 11122 and Form 11122A are completed and maintained in the employee's/manager's Unofficial Personnel Folder drop file for three years. After three years, dispose of forms using classified waste procedures.

Confirmation Receipt of FAX Prompt Assessments - Statute Coordinator
  1. Confirmation must be made and documentation saved on all Form(s) 3210,"Document Transmittal," faxed to accounting for "Prompt Assessments" .

    1. Ensure an electronic receipt is requested on all faxes sent to accounting.

    2. Save a copy of the FAX confirmation sheet along with the dated Form 3210.

  2. The signed Form 3210 should be sent back from accounting notated with the DLN of the prompt assessment.

    1. Attach a copy of the confirmed fax to the signed Form 3210 with the DLN of the adjustment(s).

  3. If you do not receive confirmation, you must follow up with accounting to ensure it was received by:

    1. Calling the appropriate accounting site to confirm receipt of the Prompt Assessment forms that need to be made before the ASED expires.

    2. Securing confirmation from the appropriate Accounting Unit for all Prompt Assessments faxed to that office by requesting they fax you the signed Form 3210 with DLNs.

    3. Notating on the Form 3210 the date, time of call and who is confirming the receipt of the faxed Prompt Assessment next to each TIN on the Form 3210.

    Note:

    For multiple TINs listed on one Form 3210, ensure each Prompt Assessment case has a copy of the Form 3210 with notations and a confirmation sheet attached.

  4. Depending on the ASED Expiration date, confirmation calls should be made:

    1. immediately after faxing

    2. within 12 hours

    3. within 24 hours

    4. no longer than 48 hours after faxing

      Note:

      If the Prompt Assessment is faxed on April 15, ensure when the call for verification receipt is made, and there is enough time to re-fax documents if the Accounting Unit did not receive them.

  5. CAWR Manager, Technical Advisor or Designated CAWR Employee will serve as backups in the event the Statute Coordinator is unavailable to make confirmation calls.

Taxpayer Advocate Service (TAS)

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems not resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Refer to IRM 13 , Taxpayer Advocate Service, for more TAS information.

  2. TAS independently represents taxpayer interests and concerns within the IRS by:

    • Ensuring that taxpayer problems, which have not been resolved through normal channels, are handled fairly and promptly.

    • Identifying issues that increase burden or create problems for taxpayers, bringing those issues to the attention of IRS management and making legislative proposals where necessary.

  3. Refer taxpayers to TAS when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you can’t resolve the taxpayer’s issue the same day.

  4. See IRM 13.1.7.4, Same-Day Resolution by Operations, for criteria when the case can't be resolved on the "same-day." The definition of same day is within 24 hours.

    Note:

    If the issue cannot be completely resolved within 24 hours, but steps have been taken within 24 hours to resolve the taxpayer's issue, these cases also meet the definition of "same-day" .

  5. Do not refer cases to TAS unless they meet the TAS criteria and taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

  6. When you refer cases to the local Taxpayer Advocate, use Form 911, “Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)” and forward to TAS in accordance with your local procedures. Also see IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information.

TAS Coordinator Responsibilities
  1. Initial Operations Assistance Request (OARS) requests are assigned to the TAS Coordinator and placed in a designated ATAO in box.

  2. Log all requests to an EXCEL tracking document notating EIN, Program, Tax Year, Date Received, Remarks, and TE Assigned.

  3. Daily review OARS received for attachments that would be applicable to resolve the discrepancy i.e., Form(s) W-2C, tax returns submitted, etc. If they are asking for an abatement of a SSA civil penalty, and the documentation received had no bearing to reconsider, notify TAS of the documents needed, suspense for three days, if documents are not received, then reject back to TAS and close the case and update the EXCEL tracking log.

  4. As TAS Coordinator it is your responsibility to ensure the TAS cases are worked promptly. The cases can be assigned out to tax examiners based upon their program skills.

    Note:

    Have the tax examiner re-assign the case to themselves on IDRS, take the necessary action requested, fax the OARS back to TAS, provide a copy of the OARS to the Coordinator to update the EXCEL tracking log with the date and action taken.

  5. When TAS has requested expedite processing, the SBSE Coordinator will acknowledge receipt of the OAR to the designated TAS Liaison via Form 3210, "Document Transmittal" , secure messaging E-mail, facsimile or by telephone, within one (1) workday of receipt of the OAR. The TAS coordinator will provide his or her relief/no relief decision within three (3) workdays by telephone, facsimile, secure messaging E-mail, or hand delivery to the TAS employee. Telephone responses are acceptable if followed up within the time agreed upon, and with the necessary documentation.

  6. Update the EXCEL tracking log with all actions taken to the TAS case and ensure OARS assigned to tax examiners are closed within the negotiated completion date. Verify to ensure the EXCEL tracking log balances to the ATAO cases listing on your CCA4243 weekly.

Policy Statement P-21-3 (Action 61)

  1. Replies received will include Letter 99C and Letter 98C , (CP251 and CP253 may also be received). Tax examiners need to conform to Policy Statement P-21-3 requirements to respond to the taxpayer within 30 days of the receive date. Policy Statement P-21-3 requires an interim letter (Letter 2645C (or Letter 5825C when available)) to be issued if unable to close the taxpayer's response within 30 days. CAP issues an interim Letter 2645C(or Letter 5825C when available) on all open replies and late replies if the case reaches 25 days old. CAP also issues a follow up Letter 2644C (or Letter 5825C when available)on all cases every 55 days until the case is closed. See IRM 1.4.22.1.6, Technical Coordinator CAP Responsibilities IAT CAWR/FUTA Batcher Tool for streamlining the clerical process.

    Note:

    However, due to the nature of the CAWR program, it has been exempted from Policy Statement P-21-3 requirements, only if other research needs to be ordered based on the contents of the reply.

Late Replies received from Form 3870 Request for Adjustment

  1. When a case is being worked by the field, the revenue officer will submit a Form 3870,"Request for Adjustment" to request an adjustment or abatement of the CAWR assessment and/or civil penalty. These cases will be controlled on IDRS using the Category Code "3870"

    Note:

    The IAT CAWR/FUTA Batcher Tool has also been updated with the 3870 Edit Category Code.

  2. These cases will be worked within 45 days of receipt into the department on a first-in-first out basis while workload permits. These requests may be paper or an E-mail.

  3. Log all Form 3870 requests to an EXCEL tracking document, notating EIN, Program, Tax Year, Date Received, Remarks and TE assigned.

  4. Points of Contact (POCs) were established at each campus to provide assistance for the field ROs and managers.

Large Corporation/Large Dollar Screening - Local Large Corporation Coordinator Instructions

  1. Review the case to ensure that contact with the Large Corporation Technical Unit (LCTU) is needed.

  2. For valid cases take the following action:

    1. See the LCTU state mapping list to determine which LCTU needs to be contacted. IRM 21.7.1.4.11(6)Large Corp Unit..

    2. FAX the CAP MONEY AMOUNT screen to the appropriate LCTU contact. See http://serp.enterprise.irs.gov/databases/who-where.dr/largecorp.dr/large_corp_contacts.htm for the LCTU contact listing.

    3. Update the Large Corporation Referral Tracking listing.

  3. The LCTU has 10 business days to supply any additional information.

    If Then
    The information supplied by LCTU results in either a full or partial resolution to the discrepancy.
    1. Direct the tax examiner to process the information provided by LCTU and take the appropriate action.

    The information supplied by LCTU does not result in a full or partial resolution OR LCTU does not provide any additional information within the 10 business days.
    1. Direct the tax examiner to issue the appropriate correspondence.

    Note:

    If LCTU provides information after the correspondence has been issued, see IRM 4.19.4.3Replies.

  4. Review the case to ensure that contact with the Large Corporation Technical Unit (LCTU) is needed.

Loose Forms W-2 and Form 8922

  1. When Form(s) W-2 are received with no additional correspondence attached, the Loose Forms W-2 must be immediately input on the CAP System to show Loose Forms W-2 are on file for that EIN. Failure to input Loose Forms W-2 timely, may result in unnecessary contact with the taxpayer or incomplete information being sent to the taxpayer.

  2. Form 8922Third Party Sick Pay Recap is the new form created to reconcile 3rd party sick pay with Forms 94X for tax years 2014 and subsequent.. This form will be mailed directly to the CAWR units based on state mapping and will be input and treated like loose Form(s) W-2. Follow the same instructions for entering loose Form(s) W-2 into CAP.

  3. To access the Loose Forms W-2 screen select the Edit option located on the main Menu Bar and select Miscellaneous DATA from the drop down menu and then click on the Loose W-2 tab..

  4. The screen will display the following fields :

    1. Search Function

    2. New - To add new Loose Forms W–2

    3. Delete - Deletes information

    4. EIN

    5. Tax Period

    6. Site

    7. Created date

    8. By - User that entered the data

    9. ID number

    10. Close - Exits the Loose Form W-2 Screen

  5. As loose Forms W-3/W-2 , W-3c.W-2c (not submitted with a reply) are received in the CAWR unit(s), they will be given to the Coordinator or to the Loose W-2 Coordinator for input to the CAP system and will be filed by the system assigned serial number.

    IF THEN
    The tax year is the current IRS-CAWR tax year being worked minus 2 years or plus 2 year.

    Example:

    For example, TY 2014 IRS-CAWR is being worked. Loose Forms W-3/W-2 and W-3c/W-2c are received in the CAWR unit for tax years, 2012, 2013, 2014, 2015 and 2016.

    1. All of these tax year's loose Forms W-3/W-2 and W-3c/W-2c must be entered to CAP using the Loose Forms W-2 procedures.
    The loose Forms W-3/W-2 and W-3c/W-2c are entered to CAP using the CAWR Loose W-2 procedures. An indicator and a serial number are generated/assigned from CAP to indicate there are Loose Forms W-2.
    1. Write the serial number on the first page of the tax-payer's loose forms.

    2. File them in serial number order.

    3. The tax examiner will retrieve them when needed.

    Note:

    These forms will be held for use in the appropriate tax year's program when it is worked. The CAP indicator provides the serial number of the forms. If they cannot be found in your site, identify which campus has physical possession of the forms and have them faxed to you. Once the faxed forms are received alert the campus of receipt and request the originals be destroyed.

  6. The TE will be will be alerted to the Loose W-2 Information by a "Yellow Highlighted Banner" that runs across the Header Section of CAP showing the assigned Loose W-2 Serial Number.

Adding New Loose Forms W-2
  1. To input a Loose Form W-2 or Form 8922 onto CAP, select the Edit option located on the main Menu Bar and select Misc Data from the drop down menu, then choose the Loose W-2 tab..

  2. When adding a new Loose Form W-2 record you will be required to complete the following fields:

    1. New - Click on the New button and the "Loose Forms W-2" screen will display.

    2. Filter(s) - These fields are system generated.

    3. EIN - Enter the EIN from the information listed on the Loose Form W-2.

    4. Tax period - Enter the tax period from the information listed on the Loose Form W-2.

    5. Site ID - System generated.

    6. Created Date - This is system generated with the date that the Loose Forms W-2 was added to CAP.

    7. Username - This is system generated with the Log In name of the user inputting the Loose Form W-2.

    8. Serial # - This field is system generated.

    9. Undo - Close - If you select the Undo or Close button it will cancel the request.

    10. Click on the OK button. See IRM 4.19.8.3.2.4, CAP CAWR Automated Program) Technical System Procedures.

    11. After clicking on Apply, this will bring up the Information Screen and display the following message, "# loose W-2 successfully added." Click on OK to add the W-2 information to the CAP system.

      Note:

      The Serial Number needs to be notated on the Loose Form W-2, enabling them to be filed in Numeric Order for easy retrieval once the case is going to be worked.

Discovered Remits

  1. If remittances are found in the work area they are to be immediately taken to the unit manager. The Manager/Coordinator will immediately record the remittance daily on Form 4287, "Record of Discovered Remittances" log. Route documents with the payment attached per local Campus procedures.

    Note:

    Form 4287 is used by all service center employees (except mail operations unit employees) to list all remittances discovered after the mail opening operation. The form also allows one to determine the actual volume of remittances not discovered in the Receipt and Control Unit function. Form 4287 is prepared in triplicate with the original and one copy transmitting the remittances to the Clearing and Deposit unit and the third copy retained by the discoverer of the remittance.

  2. Refer to IRM 3.8.46,Discovered Remittance, for more information on handling Discovered Remittances.

Disaster Areas- Disaster Coordinator

  1. The Disaster Areas screen contains Disaster Area information for specific states and/or ZIP Codes. It enables the user to view and to sort information on active and inactive O freeze Disaster Areas. This information is used to determine whether or not a case can be updated.

  2. The Disaster Coordinator is responsible for Adding Disaster information and edit existing Disaster information.

  3. When new disasters occur, the Disaster Coordinator will receive direction from HQ of the type of freeze code being issued and the actions needing to be taken. Once the directive has been received the Disaster Coordinator will search the FEMA web site to identify the information that is needed to add to the CAP system.

    Note:

    Access the FEMA web site daily for Disaster Information: http://www.fema.gov/news/disasters.fema

  4. The entering and updating of Disaster Area Information is done by two specific CAWR Disaster Coordinators who have been assigned by Headquarters. Viewing and searching of Disaster Area Information is accessible to all Coordinators.

  5. To access the Disaster Areas option, select Edit in the main Menu Bar, then select Disaster Areas . The Disaster Areas screen allows the user to view both Active and Inactive Disaster Areas.

  6. The "Disaster Areas" screen will display following fields:

    1. Disaster Status - This field is a Filter(s) option. Click on the drop down arrow and select the Disaster Type - Active Disasters or Inactive Disasters. You may also broaden the search by using the Input Date and/or Disaster Type.

    2. Input Date - This field is a Filter(s) option. Click on the drop down arrow and select the approximate time frame the Disaster(s) was input to CAP. The options are: Today, Yesterday, Last Week, 2 Weeks Ago, Last Month, 2 Months Ago, 3 Months Ago or Longer. This will display all information input with the time frame selected.

    3. Disaster Type - This field is a Filter(s) option. Click on the drop down arrow and select the type of Disaster input on the CAP system. The options are: Earthquake, Fire, Hurricane, Terrorist, Tornado or Water. This will display all information of the Disaster Type selected.

    4. Disaster Type - This field displays the disaster type(s) selected. If you selected a specific Disaster type, that type will display. If you selected >None< in the Disaster Type field, all Disaster types will display. This field can be sorted by Disaster Type by clicking on the Disaster Type box.

    5. State -This field show all States where a disaster has occurred that have been input to CAP. This field can be sorted by State by clicking on the State box.

    6. ZIP Code - This field displays all ZIP Codes where a disaster has occurred that have been input to CAP. This field can be sorted by ZIP Code by clicking on the ZIP Code box.

    7. Effective - This field displays the date that the Disaster became effective. The date will be found on the FEMA web site. This field can be sorted by Effective date by clicking on the Effective box.

    8. Expires - This field displays the date the Disaster expires. The date will be found on the FEMA web site. This field can be sorted by Expires date, by clicking on the Expires box.

    9. User - This field identifies the Disaster Coordinator who input the Disaster information into CAP. This field can be sorted by User name.

    10. Created - This field displays the date(s) that the Disaster was input to CAP. This field can be sorted by created date.

    11. New - This box is selected when the Disaster Coordinator is adding a New Disaster.

    12. Delete - This box is selected when the Disaster Coordinator determines that a Disaster was adding in error.

    13. View Record - This box is selected when the Disaster Coordinator needs to edit the disaster information on a specific entry.

    14. Close - To close the Disaster Area Search.

Adding New Disaster
  1. To enter New Disaster Area information on the Disaster Areas screen:,

    1. Select the New button to bring up the "New Disaster Area" Screen.

    2. Click Description down arrow and highlight the Disaster Type.

    3. Click Effective Date down arrow and a calendar displays. Use the arrows at the top of the calender to locate the month of the Effective Date. Select the appropriate day of the month..

    4. Click Expiration Date down arrow and a calendar displays. Use the arrows at the top of the calender to locate the month of the Expiration Date. Select the appropriate day of the month..

    5. Disaster Area - Click on Single Zip or Zip Range down button. .

    6. ZIP Code - If you choose to update a ZIP Code you will enter ZIP Code in the box. If you selected ZIP Code Range, the ZIP Code box will display 2 ZIP Code fields, "Beginning ZIP Code" and "Ending ZIP Code" , enter the ZIP Code range.

    7. Add Disaster(s) - Once all the Disaster information has been entered into the screen, click on the Save button. This will bring up the Information screen. A message will display "1 disaster record(s) added," click the OK button to confirm the information.

    8. Close - Click on the Close button to exit the screen.

Deleting Disaster Area Information
  1. If Disaster information was entered incorrectly, you may delete the record you created.

  2. To delete a Disaster Area's record:

    1. Highlight the Disaster Record.

    2. Select the Delete button.

    3. After Selecting the Delete button this will bring up an information screen and a message will display "Are you sure you want to delete this record?" Select either Yes to confirm that the information is to be deleted, or No and the information will not be removed.

      Caution:

      Once Disaster Area Information is deleted, it CANNOT be restored. Be sure the correct disaster is being deleted before clicking on the Yes Button.

    4. Once you have deleted the Disaster Information select Close to exit the screen.

Editing Disaster Information
  1. You may receive information the Expiration Date on a Disaster has changed or the ZIP Code range has been extended.

  2. The "Disaster Areas" screen allows you to edit the disaster information by:

    • Disaster Type

    • Effective Date

    • Expiration Date

    • ZIP Code

  3. To edit Disaster information access the Disaster Areas screen:

    1. Select View Record option.

    2. Select the Disaster Area Record you want to edit.

    3. Click on the View Record option to bring up the "Edit Disaster" screen.

    4. Click on the down arrows to edit Disaster Type, Effective Date or Expiration Date.

    5. Enter the correct ZIP Code if necessary.

    6. Select the Apply button to update the new information.

    7. Select Cancel if you do not want to update the information.

Online Retrieval System Coordinator Responsibilities

  1. The ORS Coordinator at each campus will be responsible for adding users, deleting users, and tracking user access, as well as reporting system problems or error messages to the HQ analyst.

    Caution:

    A user must change their password and access the ORS system every 30 days or they will be locked out of both ORS and ERQY.

  2. ORS access is given by the user accessing a specific internet address. When users change location, for any reason, the HQ analyst must be notified to ensure that the new location address is able to access ORS.

Adding a User
  1. Form SSA-120 must be completed for any employee needing access to either ORS and/or ERQY.

  2. See http://wc.web.irs.gov/CAWR-SSA/CAWR%20Training%20Guides/Updated%20Instructions%20for%20completing%20Form%20SSA-120%20for%20web%20page.pdf for information on how to accurately complete the Form SSA-120.

  3. The CAWR coordinator at each site is responsible to ensure the forms are completed accurately prior to submitting to the HQ Coordinator.

  4. Once SSA has processed the forms and has notified HQ, you will be notified to input a OL5081 for each user. The user's temp password and PIN# will be administered using the On Line 5081 system and their name and information will be added to the ORS Tracking Sheet.

  5. An electronic SSA-120 is required to be sent to HQ to get recertified every year. The Coordinator should send E-mail to users three weeks before the expiration date of their ORS access to obtain the new Form.

Deleting a User
  1. To delete a user, you must complete an OL 5081 supplying the reason for the deletion (ex. went to new position, resigned, retired, etc) We have limited access to ORS therefore please make sure if someone no longer needs access, they are deleted from the system immediately .

  2. The HQ analyst will provide an ORS Tracking Sheet that must be updated accordingly. Any users that have been deleted since the last update must be notated on the tracking sheet and highlighted in yellow (never cross off anything on the tracking sheet without an explanation).

Changing Your Password
  1. A user must change their password and access ORS every 30 days or they will be locked out of the system.

  2. See http://wc.web.irs.gov/CAWR-SSA/CAWR%20Training%20Guides/Change%20your%20password%20every%2030%20days.pdf for instructions and the URL used for changing your password.

Resetting Your Password
  1. SSA’s Centers for Security and Integrity must be contacted for assistance with PIN / Password resets. See http://wc.web.irs.gov/CAWR-SSA/CAWR%20Training%20Guides/Campus%20Instructions%20for%20ORS.pdf for the SSA’s contact’s name for your district office code (located in box 4 of the Form SSA-120 ) to determine the proper SSA contact to assist you. The contact will give you a temporary password.

    Caution:

    Do not prepare an OL 5081 to reset a password.

ORS Tracking Sheet
  1. The HQ analyst will periodically send out a tracking sheet that must be verified for accuracy.

  2. Changes need to be annotated and highlighted before retuning it to your HQ analyst by the due date given (Never cross off any information on the Tracking Sheet).

Training Coordinator Responsibilities

  1. This person will be responsible to ensure training is administered annually to all employees. New hires will received Basic Training and all other employees will receive CPE training. The duties of the Training Coordinator are listed below:

    • Reserve Training Rooms

    • Order supplies for students and instructors

    • Supply Forms needed for ELMS credit

    • Solicit Operation for Subject Matter Experts (SMES)

    • Prepare training plans for students and instructors

    • Monitor/Evaluate Training

    • Resources

  2. Reserve Training Rooms: Reserve training rooms sufficient for delivering CAWR training. Reserve the rooms far enough in advance to ensure they are available for your April training. These Computer Based Training rooms need to have CAP, IATS, IDRS and ORS (for the overhead) to be able to explain the different systems and use them throughout the class. Ensure you prepare for employees with disabilities accordingly.

  3. Order supplies for students and instructors: Students will need paper, pens, highlighters, tabs and course training material.

  4. Supply Forms needed for ELMS credit: Ensure the following forms are available for class startup: Form 12466 Integrated Training Evaluation and Measurement Serves (Classroom), Form 12464 Integrated Training Evaluation and Measurement Serves (Classroom CBT), Form 10268 Training Registration Record, and Form 6554 Name Tent. These forms are to be brought to the CMLC staff upon completion of the class.

  5. Solicit Operation for SMES Contact the Operation for employees having received CIT training and are most qualified to instruct.

  6. Assist with the preparation of training plans for students and instructors Assist with the development of course material, handouts, disclosure. Review nature of changes listing in the most current IRM available to include in the course material. Discuss with the instructors the delivery method you will be using and what phases of the program will be covered.

  7. Monitor/Evaluate Training: Supply the manager/instructors with OJI and OJT Guidelines. Ensure guidelines are being followed and progress can be tracked for individual employees.

  8. Training Resources: Prepare a report for submission to your Operation detailing the number of hours used at the end of the classes. Participate in the completion of the Operation's Training Work Plan.

Update Schedule D

  1. Schedule D information will be received either by electronic transfer that will be automatically updated to CAP or a paper Form Schedule D that will be a manual input.

  2. When paper Forms Schedule D are received with no additional correspondence attached, the Schedule D must be immediately input on the CAP System to show that Schedule D are on file for that EIN. Failure to input the Schedule D timely, may result in unnecessary contact with the taxpayer or incomplete information being sent to the taxpayer.

  3. As paper Forms Schedule D (not submitted with a reply) are received and the information has been entered into the CAP system the paper Forms Schedule D can be destroyed. See IRM 4.19.8, CAP (CAWR Automated Program) Technical System Procedures.

    IF THEN
    The tax year is the current IRS-CAWR tax year being worked minus 2 years or plus 2 year.

    Example:

    For example, TY 2014 IRS-CAWR is being worked, paper Schedule Ds are received in the CAWR unit for tax years, 2012, 2013, 2014, 2015 and 2016.

    1. All of these tax year's paper Forms Schedule D must be entered to CAP using the CAWR Schedule D procedures.
    Paper Schedule Ds are entered into the CAP system. Once the information has been entered the paper Schedule D can be destroyed.
  4. The TE will be will be alerted to the additional Schedule D Information by a "Yellow Highlighted Banner" that runs across the Header Section of CAP.

  5. To access the Schedule D screen, select the Edit option located on the main Menu Bar and select Misc Data from the drop down menu.

  6. The screen will display the following fields:

    1. Search Function

    2. New - This button is used to add new Schedule D's.

    3. Delete - Deletes information

    4. FORM-941-EIN

    5. Tax Period-TAX-YEAR

    6. OTHER-PARTY-EIN

    7. TRANS_DT

    8. Created Date - This is system generated with the date that the Schedule D was added to CAP.

    9. By -This is system generated with the Log In name of the user inputting the Schedule D.

    10. ID - System generated serial number.

    11. First By - Sort Options

    12. Then By - Sort Options

    13. Apply - Applies New Records

    14. Undo -Deletes Previous Action

    15. Close - Exits the Schedule D Screen

Generalized IDRS Interface (GII)

  1. CAP now automatically sends the second Interim Letter 2644C (or Letter 5825C when available)on taxpayer replies and late replies. Use GII to input mass Interim Letters on CAWR cases identified as taxpayer prior (cases no longer on CAP) late replies. Interim letters should be issued if a response has not been sent to the taxpayer inquiry within 60 days of the IRS received date.

    Note:

    Target the letter dates where it has been more than 53-59 days since the initial interim letter was sent when determining whether to send a the second interim letter.

  2. You must have an approved OL-5081 for one of our GII EITCRA XXXX (where XXXX is the user group MACS, EOEC, ITG, MSC, etc.) sub applications, and you must be a member of the Active Directory DS Domain global group associated with that OL-5081 sub application.

  3. For specific instructions concerning installation and using the GII, see the CAWR/FUTA web page.

CAWR Reports - Site Coordinator/Coordinator/Manager

  1. The reports in the CAP System serve two distinct purposes. The first is to provide reports to aid in the flow of work assigned to the users. The second is to provide managers, Site Coordinator or HQ with information to be used in the coordination and monitoring of the inventory in the IRS-CAWR and SSA-CAWR programs.

  2. The CAWR reports are provided on a weekly basis by the CAWR applications development staff. Until all cases are closed, or up to one year after the program completion date (PCD) the reports should reflect any changes to the volumes previously reported. The CAWR reports are in the process of being moved to Business Objects Enterprise (BOE). Once moved coordinators and managers will access that system to view the reports.

  3. Managers/Coordinators at each site must monitor these reports to insure the program is meeting the Completion and Benchmark dates.

  4. The reports are generated with information for all sites. If a report or a portion of a report (information from one site) needs to be printed, the user will need to copy and to paste the specific information onto a Word Document to print.

  5. CAWR Reports have a two month retention time frame. The time is determined by the date the report was created plus two months, unless otherwise specified. The Retention date is displayed on the reports main menu.

  6. The table below identifies the available reports:

    REPORT AVAILABLE USED BY PURPOSE
    AUTO 98C SSA Letter Weekly C - HQ The report is generated weekly, immediately after the load process. It show the total volume of cases available for automatic generation of 98C SSA letters, the weekly projected volume of 98C SSA necessary to meet the Cycle 33 deadline and the remaining volume of cases available for notices.
    Case Type Adj Monthly C-HQ This report shows the number of cases, by case type, the net adjustment, and average adjustment of each case type. The report is generated monthly by CRON within the first 7 days of the month and contains adjustment data for the prior calendar month. A separate report is generated for each tax year.
    Daily Closure Daily M-C-PAS The report is generated daily. It provides a daily closure report which shows cases closed the previous day through the screening phase of the program. It is sorted by site, tax-year, unit and EIN.
    Download Weekly HQ Generates three reports showing cases not loaded during the download process. It is sorted by Tax Year. The report is not separated by site.
    Individual Age Daily M This is a daily report for Tax Examiners to monitor total open assigned cases. The report is in age order by status date. It is sorted by unit number, login name, tax year and status date.
    Inventory Corresp Weekly C-HQ This is a weekly report that contains data from the prior 30 days showing the totals of each type of correspondence issued for the three types of cases: IRS CAWR, SSA CAWR, and Other SSA (for both period and cumulative).
    Inventory Status Weekly/Mon M-C-HQ This is a weekly report which generates and displays the status of each case (total volume) for the prior 30 days. The information in the report is for all sites. Each sites information is displayed separate within the report. You must scroll to find your specific sites information.
    - Section ONE displays information for the prior 30 days of total unassigned, opened, TE closures, BMF Deletes and total CAP cases.
    -Section TWO displays the Current Status of Assigned Cases.
    -Section THREE displays the Current Status of Closed Assigned Cases.
    Late Reply Weekly M-C-HQ Weekly report of Late Replies received.
    Manager Age Weekly M-C-HQ Weekly report for Managers to see their total open assigned cases by Tax Examiner. The report is separated by unit number and sorted by unit number, tax year, and login name.
    Manager Review Daily M The report is generated daily and will contain EIN(s) of CAWR, SSA-CAWR and Other SSA cases for each status code by user. Five cases will be randomly selected for each Tax Examiner. The list is generated by Site, user order. Manager will print and use this report, as needed, to meet their requirements for individual employee reviews. This report will be used in conjunction with the Embedded Quality system.
    Million $ Weekly C The report is generated weekly showing cases with a potential penalty assessment of one million dollars or more. The report will only display users with assigned cases meeting the million dollar criteria. All cases on the report must be coordinated with the LCTU employee in the Large Corporation Unit at each campus before manually inputting a penalty assessment. Failure to work these cases in coordination with the LCTU employees(s) in the Large Corporation Unit will result in potential erroneous assessments and subsequent abatements.
    MISTLE Weekly C-M-HQ The report is generated weekly and is Site specific. It is a two part report, SSA-CAWR and IRS-CAWR. It displays total inventory downloaded and workable download. The report provides period and cumulative totals of various status codes. It is used to monitor correspondence inventory volume and age. This report is used to monitor the overall progress of the programs, including program benchmark dates and closures.
    No-Reply Money Screen Weekly C The report is generated weekly showing No Reply cases from the previous week. This report needs to be printed and used as the source document for the assessment.
    No-Reply Weekly C The report is generated weekly and displays a complete list of all No Reply cases for both CAWR and SSA programs. Status 91 SSA no replies are the main function of this report. The listing also needs to be provided to PAS for review. The listing needs to be held for 30 days before providing it to PAS.

    Note:

    It takes 30 days from the time the case updates to status 91 for the auto-assessment of the Civil Penalty to post.

    99C CAWR Letter Weekly C The report is generated weekly giving a summary of 99C CAWR letters by cycle that were issued. The report also identifies EIN where a an error occurred and no letter or notice was generated. The EIN(s) in error need to be researched to identify the reason and what action needs to be taken to resolve the issue.
    98C SSA Letter Weekly C The report is generated weekly giving a summary of 98C SSA letter by cycle that were issued. The report also identifies EIN where a an error occurred and no letter or notice was generated. The EIN(s) in error need to be researched to identify the reason and what action needs to be taken to resolve the issue.
    Compliance Reports Weekly M-C These reports are generated weekly by Status Code, sorted by EIN. A separate report is generated for each tax year.
    Referral CI (Status 27)
    This report is used to monitor cases referred to CI.
    Referral Coll (Status 29)
    This report is used to monitor cases referred to Collections.
    Referral Exam (Status 25)
    This report is used to monitor cases referred to Examination.
    SSA Ind Change Weekly M-C The report is generated weekly, after each load, for each CAWR case where the SSA IND changed from blank to a 1 with the currently assigned user's ID. This report is also used to identify cases where SSA is also corresponding with the taxpayer. User should utilize this report when working any replies received from the taxpayer or if no correspondence has been issued, close the case with the appropriate closing code.
    Status Code 26 Weekly M-C The report is generated weekly for managers to identify any cases loaded with a status code of 26. The report will print by Login Name within the tax year.


    Legend:

    • C - Coordinator

    • M - Manager

    • HQ - Head Quarters

Integrated Data Retrieval System Reports (IDRS)

  1. Integrated Data Retrieval System (IDRS) reports are available to managers as tools in managing team and individual employee inventories. IDRS reports are primarily used by teams whose inventory is controlled using IDRS. All inventories received in the CAWR program must be controlled on IDRS. The report type used is the Case Control Activity System (CCA). ORCAS-Manager and Lite is now available to review the CCA reports.

  2. The primary IDRS CCA reports available are:

    REPORT AVAILABLE USED BY PURPOSE
    CCA 42-42 IDRS Inventory Control Weekly Manager/ Coordinator This report summarizes inventory, receipts, closures, and age by category.
    CCA 42-43 IDRS Overage Weekly Manager/ Coordinator This report lists cases assigned to an IDRS employee number in IRS receive date order.
    CCA 42-44 IDRS Multiple Case Control Weekly Manager/ Coordinator This report identifies cases when two or more employees have an open control base on the same TIN.
  3. These reports are available on Control-D. The CCA reports are available on Monday mornings. Refer to the most current Document 6209, Section 13, IDRS, for category codes shown on the CCA reports.

CCA 42-42 - IDRS Inventory Control Report

  1. This report summarizes inventory, receipts, closures, and age by category. It gives a broad picture of the inventory in the entire operation by category.

  2. This report is available on Control-D on Monday mornings, Report Name: "Team Inv Report" , Job Name: CCA4242D. The ORCAS coordinator will load the CCA report through the ORCAS delivery database. Then the CCA report will be available to the ORCAS managers and ORCAS TE.

  3. Items on the Report - For each case shown, the following information is provided:

    • Case Category - Category of case (See Document 6209, Section 13, IDRS).

    • Begin on Hand - Ending inventory volume from prior week's report.

    • Total Receipts - Total number of new cases for current report.

    • Aged Receipts - Number of cases aged as determined by category code.

    • Case Transfer In/Out - Number of cases transferred in or out from one team to another.

    • Category Change - Number of cases transferred from one category to another.

    • Cases Closed - Total number of cases closed.

    • Ending on Hand - Ending inventory volume.

    • Status of Cases in Ending Inventory - Suspense, Assigned, Background Monitoring.

    • 0 Days - Number of cases in ending inventory within that age range.

    • 1-99 Days - Number of cases in ending inventory within that age range.

    • 100 Days or Over - Number of cases in ending inventory within the age range.

    • Stat Age - Number of cases that fell within the statute age range.

  4. The Manager/Lead should utilize CCA 42-42 as a tool to identify the weekly receipts and closures under each category and the number of cases that are aged upon receipt. No annotation is needed on this report; however, this report is a tool to monitor inventories and should be reviewed within 30 days of receipt.

  5. It has been suggested that the Department Manager or a delegate should review the report to monitor the number of cases and age of inventory in each category to determine if resource changes are needed. The Department Manager should maintain a copy of these reports for one year.

CCA 42-43 - IDRS Overage Report

  1. This report contains all cases controlled to an IDRS employee number and can be used to:

    • Identify cases that require action.

    • Identify specific cases for review.

    • Monitor the size of the employees' inventories.

    • Determine if employees are working inventory in the proper order.

    • Set closure expectations.

    • Identify potential management problem cases.

    • Monitor for the prevention of premature STAUP/TC 470.

  2. This report is available on Control-D every Monday morning, Report Name: "Overage Report" , Job Name: CCA 4243D.

  3. Items on the Report - For each case shown, the following information is provided:

    • TIN - Taxpayer Identification Number

    • IRS Rcd Date - The date IRS received the case

    • Status - Case History Status Code (A - Active, B- Background, C - Closed, M - Other long term delay, and S - Suspense)

    • BOD - Business Operating Division

    • CLC - Client Code

    • Category - Category of case

    • Freeze Codes - Freeze Codes that are on the IDRS account

    • MFT - Master File Tax

    • Mod Per - Tax Period on assigned account

    • Assigd Date - The date the case was assigned to a tax examiner

    • Plan No - If applicable

    • Activity Code - A 10 character field on IDRS that the tax examiner uses to enter actions taken on the case

    • Name Ctrl - Name Control on taxpayer's account

    • Action Date - Date of last action input on the account

    • Age - Number of days case has aged on IDRS

    • MF Mod Balance - Module Balance on IDRS

    • Stat Age - Indicates statute conditions for current and previous years returns - over, expired, or days remaining on statute

    • STAUP Cycle - Stops notices from generating until cycle listed

    • C Letter and Date - Date and type of CRX letter sent

  4. The Manager/Lead must review this report to ensure cases are being worked according to IRS receive dates. Annotate cases for follow-up actions by COB Monday. The reports should be maintained for two months. Highlight the cases on the report where:

    • The TE has failed to take timely actions such as follow-up on a case when the purge date has passed.

    • The case is in Nullified Unpostable (NLUN) category over 14 days old.

    • The Statute of Limitations will expire within 180 days.

    • The STAUP has expired or there is no STAUP on a balance due account.

  5. Manager/Lead will provide the tax examiner with the page(s) of the report where the cases are controlled to their IDRS number. Tax examiner will notate on the bottom of the page the actions taken on each case worked. Annotations should include C - Closed, U - Update, or S - STAUP input. The report should be returned to the Manager/Lead by close of business Friday. The tax examiner should work cases in the following priority order:

    • NLUN category cases.

    • The statute will expire within 180 days.

    • Taxpayer was contacted and purge date has passed.

    • Remaining cases in oldest date received order.

CCA 42-44 - IDRS Multiple Case Control Report

  1. This report identifies cases when two or more employees have an open control base on the same TIN. It identifies the employee's IDRS numbers, tax year, and category for the duplicate controls.

  2. This report is available on Control-D every Monday morning. Report Name: "Multi Case Report" , Job Number: CCA 4244D.

  3. Items on the Report - For each case shown, the following information is provided:

    • TIN - Taxpayer Identification Number

    • BOD - Business Operating Division

    • BOD CLC - Business Operating Division Client Code

    • F/S - File Source

    • MFT - Master File Tax Account Code

    • Tax Period - Identifies the tax period that was controlled

    • PLN - Plan number, if applicable

    • N/C< - Name Ctrl

    • C# - Control Base Number

    • Employee # - Employee number whom case is assigned to

    • Status - Case History Status Code

    • Category - Category of first case

    • IRS Rcd Date - The first IRS received date

    • C# - Second Control Base Number

    • Employee # - Second employee number whom case is assigned to

    • Status - Second Case History Status Code

    • Category - Category of second case

    • IRS Rcd Date - The second IRS received date

  4. The Manager/Lead should:

    • Provide the report by COB Monday to the employee identified as having controls on the case, highlighting the control number assigned to their team member.

    • Instruct the employee to write the actions taken on the case on the report and return the annotated report to the Manager/Lead no later than close of business Wednesday.

    • After it is returned by the employee, review the report to determine if the correct actions were taken or return to the employee with feedback on the actions that need to be taken.

    • Maintain these reports for three months.

IMF Reports

  1. The requirement to provide volumes of Form W-2c case counts to Headquarters on a monthly basis is still in effect when working the IRS-CAWR program.

  2. A copy of reports Form 9335, Social Security Administration (SSA) Reconciliation Referrals, and Form 9339, IMF Correspondence Status Report for Form W-2c Cases, must be provided to Headquarters by the 15th of the following month (i.e., June report is due July 15).

Glossary of Acronyms and Terms

Terms Definition/Explanation
AA Armed Forces of America
Account A tax record on magnetic tape at the Electronic Computing Center (ECC-MTB) in Martinsburg, West Virginia. Tax Data is identified by social security number or by employer identification number.
ACS Automated Collection System - A paperless inventory system that maintains most delinquent accounts.
ADJ Adjustment - A change to what was originally input or posted to an account on IDRS. Usually caused by performing additional research of an account, taxpayer contact or receipt of additional correspondence.
Adjustment Transaction To input an adjustment transaction use CC REQ54 to request the adjustment format ADJ54.
AEIC Advanced Earned Income Credit - Part of a Refundable Credit paid in advance to eligible employees who have filled a Form W-5, Earned Income Credit Advance Payment Certification.
AIMS Audit Information Management System (AIMS) provides inventory and activity controls of active Examination cases. It uses linkage to Integrated Data Retrieval System (IDRS) to input status changes, adjustments, and case closing actions.
AITW Adjusted Income Tax Withheld - Federal Income Tax Withheld as displayed on BMFOL Definer R or TXMOD Definer A.
AM Accounts Management has many responsibilities, including Toll Free and Submission Processing.
AP Adjustment Pending - Change input onto an account which has not yet posted on IDRS.
ASED Assessment Statute Expiration Date - three years from the filing of the return, unless the return is filed before the due date (determined without regard to any extension of time to file), in which case the ASED is three years from the due date. IRM 4.19.4.3.12Statute Issues/Imminent Assessments.
ATFI Adjustment to social security (FICA) tax as displayed on BMFOL Definer R or TXMOD Definer A.
BMF Business Master File - Master File processing done at the ECC-MTB.
BMFOL Business Master File On-Line - An IDRS CC which provides access to the Business Master File. See the definition of CFOL.
BRTVU Business Return Transaction On-Line - An IDRS CC which provides access to the Line Items transcribed from forms as they are processed at a campus.
BUWH Back Up Withholding as displayed on PMFOL.
CAF Central Authorization File (Power of Attorney File) - A computerized system of records which houses authorization information from both powers of attorney and tax information authorizations. The CAF system contains several types of records, among them taxpayers, representatives, tax modules and authorizations.
Calendar Year Filer Taxpayer whose Fiscal or Filing Year coincides with the Calendar Year ending in December.
CAP CAWR Automated Program - A program that runs on a stand-alone mini computer system. A compatible tape can be generated on all CAWR output tapes from the ECC-MTB through the Service Center Recirculating Master File (SCRMF). These output tapes are loaded directly onto the stand-alone mini computer system to automate the CAWR Program. Weekly updates are received from the ECC-MTB.
Case File The examined return, related work paper, correspondence, etc.
Case Type Distinguishes CAWR Cases according to specific Out-of -Balance Conditions. See IRM 4.19.4,CAWR Reconciliation Balancing, for additional information on CAWR Case Types.
CAWR Combined Annual Wage Reporting which evolved from Public Law 94-202.
CC Closing Codes - CAWR Closing codes are listed in IRM Exhibit 4.19.4-2Closed Case Status Codes and are to be input into CAP and will be reflected on IDRS CC BMFOLU.
Command Code - A five character code used to tell the IDRS system what function to perform.
CDC CAWR Discrepancy Case - A computer identified out-of-balance case or a case identified by the SSA as missing any or all Forms W-2. The CDC shows the Form 94X Amounts and the Forms W-3/W-2 Amounts that have posted to the CAWR Module. This information allows you to see where the discrepancy exists.
CFINK An IDRS CC used to display a list of tax periods the Power of Attorney (POA) is authorized to represent.
CFOL Corporate Files On-Line - Provides on-line access to current Master File Data for IDRS users through the telecommunications network. The CFOL CCs reduce the suspense time and Unpostable Transactions., decrease return and transcript pulls, result in a better quality product, and reduce taxpayer burden.
Claims Requests for credit, refund or abatement.
CNC Currently Not Collectable displays if any module in the account has an unreserved TC 530.
Credit Transfers Moving payments or credits to the correct EIN, quarter or tax year.
CSR Customer Service Representative: Employee who works for Account Management responding to inquiries from taxpayers calling into the Toll Free Customer Service Phone Lines.
Cycle A seven-day processing period (usually Sunday-Saturday) at a Campus and the ECC-MTB. The cycle is expressed by a 6 digit code; the first four digits, the Processing Year and the second two digits, the Processing Week in that year.
DLN Document Locator Number - A controlled number assigned to every return or document. The DLN is used to control, identify and locate processed documents. It consists of 14 digits which consists of the following fields:
Positions 1 and 2 - File Location Code (or Campus Code) where the return was processed.
Position 3 - Tax Class: Identifies the type of tax each transaction involves:
0 = Employee Plans Master file (EPMF), EO and EP Determination
1 = Withholding and Social Security
2 = Individual Income Tax, Fiduciary Income Tax, Partnership return
3 = Corporate Income Tax, 990C, 990T, 838 Series, 8609, 8610
4 = Excise Tax
5 = Information Return Processing (IPR), Estate and Gift Tax
6 = NMF
7 = CT-1
8 = FUTA
9 = Mixed-Segregation by tax class not required
Positions 4 and 5 - Document Code (Doc Code) - Identifies the specific type of return or document that was filed or processed.
Positions 6 through 8 - Julian Date - The numeric day of the year that the return or document was numbered for processing, (for example: January 15 + MC = 015).

Note:

If the DLN is IDRS generated, this date will be increased by 400, so January 15 would be shown as 415.


Position 9 through 11 - Blocking Series - Returns or documents grouped together for filing purposes. The ninth, tenth and eleventh digits of the DLN indicate the Blocking Series under which the return is filed.
Position 12 and 13 - Serial Number - The maximum number of records within a block is 100 and they are serially numbered from 00 thru 99
Position 14 - Year Digit or List Year - This last year digit of the year the DLN was assigned. This digit is computer generated.
DOD Taxpayer's official/legal Date of Death as issued on Death Certificate.
Dummy Module A module created on IDRS in order to record case control information when the Tax Module is not present. It contains Name Control, TIN, MFT and Tax Period information. The Dummy Module will be replaced by the true Tax Module, when a generated TC 902 finds a match on the Master File.
ECC-MTB Enterprise Computing Center: Located in Martinsburg, WV. This center houses the master file records for the entire nation.
EIC Earned Income Credit is a Refundable Credit received on an Employee's Form 1040 or provided on each pay period by the employer. (See AEIC)
EIN Employer Identification Number: A nine-digit number, also referred to as the EI number, used to identify business taxpayers on the Business Master File in NN-NNNNNNN format. The first two digits represent the district office code.
ENMOD An IRDS CC that will provide name, address and any other Entity Information from an input of the Taxpayer Identification Number (TIN).
Entity Module The portion of the Master File Record which identifies the taxpayer. It contains his/her name, address, social security or employer identification number, Em-Requirement Codes, Tax Period and date of establishment.
ERQY The Employer Report/Adjustment Query (ERQY) is used to obtain employer report and adjustment information from the SSA Employer Control Data Base and covers years 1937 to present.
FICA Federal Insurance Contribution Act provides for a Federal system of old age, survivors, disability and hospital insurance.
Fiscal Year A twelve month accounting period.
FIT Federal Income Tax Withheld - The employer should withhold income tax from employees' pay. Tax also may be withheld from certain other income, including pensions, bonuses, commissions and gambling winnings. In each case, the amount withheld is paid to the IRS in the employees' name.
FITP Social security (FICA) Tip Amount as displayed on BMFOL with Definer R or TXMOD with Definer A.
Form 94X Amounts The amounts accumulated by the IRS from Employment Tax Returns posted on the BMF. Note: This includes amounts from a filed Schedule H.
Form W-2 Amounts The amounts accumulated by the SSA for all Forms W-2 filed under a Form W-3.
Form W-3 Amounts The amounts shown by the employer on Form W-3 (Transmittal of Wage and Tax Statement) . These represent the employer's totals of the associated Form W-2 Amounts.
Freeze Code A Freeze Code places a Taxpayer's Account in a condition which requires additional action before the account can be settled. There can be more that one Freeze Code present on an account.
Freeze Conditions/Releases Affect normal refund operations and normal credit offset. Freeze codes conditions should be considered when researching and inputting adjustment transactions.
FTD Treas. Reg. §§ 1.6302-1 through -4 and 31.6302-1, -2, -4 provide that Form(s) 8109/8109–B (FTD coupons) will no longer be accepted, and that FTD(s) must now be made electronically., See IRM 20.1.4.2.1, Electronic Funds Transfer (EFT).
Hold Codes Used with TC 29X or TX 30X when it is desired to prevent or delay the issuance of a refund and/or notice.
IAT Integrated Automation Technologies (IAT) is a program that can read information from the IFRS screen and automates the initiation of command codes to the IDRS system. It checks the input for accuracy to avoid an unposted transaction and contains convenient links to IRM references and other information for faster research.

Example:

The Address Change tool pulls up a menu where the user types in the updated address and the tool will initiate all the necessary command codes and completes the applicable fields.

IDRS Integrated Data Retrieval System - A computer system with the capability to instantaneously retrieve or update stored information. IDRS works in harmony with the master file of taxpayer accounts. This system is aimed at quick resolution of problems and queries concerning current taxpayer accounts. It is used to perform case research, case control, data requests, account updates and/or adjustments and generation of letters and/or notices.
IMF Individual Master File - A file containing information about taxpayers who file individual income tax returns (1040 series) and related documents.
IMFOL Individual Master File On-Line - An IDRS CC which provides access to the Individual Master File. See the definition of CFOL for capabilities.
INOLE Information National On-Line Entity - An IDRS CC which enables employees to access a nationwide file of selected Master File Entity Data.
IRC Internal Revenue Code - Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).
IRM Internal Revenue Manual - Outlined procedures to ensure a program is worked correctly, efficiently and consistently throughout all campuses and with other programs. FOIA allows IRMs to be public documents unless it state OUO (Official Use Only).
IRP Information Returns Processing - The processing of the tax document, businesses are required to file to report certain business transactions to the Internal Revenue Service (IRS). The requirements to file Information Returns is mandated by the Internal Revenue Service and associated regulations.
IRPTR Information Returns Processing Transcripts - An IDRS CC used to request computer transcripts of an Employer's Information Returns filed with the IRS.
IRS-CAWR Internal Revenue Service Case - Cases identified by the IRS for not filing any or all required Forms 94X or Schedules H.
Medicare Tax The tax that finances the hospital insurance portion of FICA (social security).
MFREQ An IDRS CC used to request an Entity Module or a Tax Module and its related Entity Data from IMF, BMF, IRAF or EPMF, when case control is not required.
MFT Master File Tax is a two-digit number code that identifies the type of return filed by the taxpayer. It will also show changes or adjustments made by the IRS as 47 or 54.
MFTRA Master File Transcripts - An IDRS CC used to order computer transcripts for accounts.
Name Control The first 4 letters of the Taxpayer's Last Name (in the case of individuals) and the first 4 letter of the Business Name (in the case of Partnerships, Corporations etc.). The Name Control is used to check the Master File and assure that the TIN corresponds with the proper taxpayer.
NAMEE An IDRS CC used to search for EINs for both the Primary and the Doing-Business-As (DBA) Names.
NAMES An IDRS CC used to search for SSNs for both the Primary and the Secondary Filer.
OIC An offer in compromise (OIC) is an agreement between a taxpayer and the government that settles a tax liability for payment of less than the full amount owed.
ORS Online Retrieval System - ORS (On Line Retrieval System) is a system in which the SSA uses to maintain data. ORS is used to research information from the SSA data base within 7 days of receipt to SSA. In the future ORS will supply the CAWR tax examiner with an image of what the taxpayer submitted to the SSA.
PCD Program Completion Date - The date determined by Headquarters for the completion of specific program.
PMFOL Payer Master File On-Line - An IDRS CC used to provide full transcript data on-line for filed Forms 1096. The payer transmittal information includes payments, withholding, number of documents filed by the payer and the document type.
PN A pending transaction input to IDRS but not yet effective at the Master File Account.
POA Power of Attorney - Document used by taxpayers to have an authorized representative act on their behalf. this authority is normally granted when a Form 2848 is submitted to IRS.
Posting Delay Code Used when multiple transactions are required to adjust an account and some must post in a later cycle than others. A posting delay code may be input with the adjustment transaction to be cycled.
PRC Penalty Reason Code - A three-digit code used to indicate why a penalty was abated. For the complete listing of PRCs. See IRM 20.1.1–3Penalty Transaction Codes.
Priority Codes Used in order to post adjustments (Doc. Code 47 and 54) to the Master File when certain module conditions exist.
RC Reason Code - A two-digit code used when adjusting an account to denote which item on the tax return is affected by the adjustment. It can also stand for Reference Code.
Recon Reconciliation - The program designed to reconcile Forms W-2 and W-3 Amounts filed with the SSA to the information filed on Form 94X, Schedule H, Form 1096, Form 1099-R or Form W-2G with the IRS.
Refund Money returned to the taxpayer as a result of overpayment of a tax liability.
REL Reference Employer Listing - The REL is a tape file that contains additional information, which can verify the information sent for case processing. The REL will show the Tax Year, the EIN and (in one column) the medicare wages, social security wages and social security tips. It will also give an indicator as to which type of wages the amount is and the RLN.
RFINK An IDRS CC used to research the Reporting Agent File.
RLN Report Locator Number is assigned by SSA and is used to request AWR microfilm replacement document stored in ORS (Online Retrieval System). It is a 14 position number replacement for the 11 position microfilm reference number (MSN). The RLN is derived as follows:
Position 1-4: Year Assigned: CCYY
Position 5-7: Day Assigned: Julian Date
Position 8-9: Camera Number: AA-XX (electronic) or 01-99 (paper)
Positions 10-14: Sequence #: 00001-99999
Positions 1-7 are the year and day the RLN was assigned.
Positions 8-9 (camera #) are numeric for paper reports or alphabetic for electronic reports.
  • For electronic W3/W2 reports the camera number sequence is AA, AB, AC, etc.

  • For electronic W3c/W2c reports the camera number sequence is ZZ, ZY, ZX, etc.

RMF Recirculating Master File - This Master File contains the Discrepant Case Records.
RN Reference Number/Item Adjustment Code - The code used on the REQ 54 to adjust wage and tax fields. See Document 6209.
RSED Refund Statute Expiration Date - A claim for credit or refund must be filed 3 years from the time the return was filed or two years from the time the tax was paid, whichever is later. See IRM 4.19.4.3.12Statute Issues/Imminent Assessments.
RTVUE Return View - An IDRS CC used to access the Return Transaction File (RTF). Provides on-line access to Forms 1040, 1040A and 1040EZ and their accompanying schedules and forms for three processing years (Current Year and Two Prior Years). Provides only the Line Items transcribed from these returns during initial campus processing.

Note:

It does not provide information on Amended or Duplicate Return Data.

Social Security Tax The tax that finances the old age, the survivors and the disability part of FICA (social security).
Source Document Backup documentation used by Service Personnel to explain an adjustment to a Taxpayer's Account, for example: taxpayer correspondence.
SSA The Social Security Administration is the nation's primary income security agency. It pays retirement, disability and survivors benefits to workers and their families, administers the Supplemental Security Income program and issues Social Security numbers.
SSA-CAWR Social Security Administration Case - Cases identified by the SSA and referred to the IRS to obtain any Forms W-2 not filed from the taxpayer.
SSN Social Security Number: A nine digit number used to identify an Individual Taxpayer Account in NN-NN-NNNN format issued by the SSA.
Status Code (SC) Two digit number code indicating the Master File and/or IDRS Status on a Tax Module.
Status Code Date (SCD) The date the last status code was updated on CAP.
STAUP Used to interrupt normal notice routine by delaying accelerating or skipping notices.
TAS The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems not resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Refer to IRM part 13, Taxpayer Advocate Service, for more TAS information.
Tax Module Part of a taxpayer's account which reflects tax data for one tax class (MFT) and one tax period.

Example:

A taxpayer has filed 12 Forms 941 and 3 Forms 940 within a three year period. He has only one account on the Master File, but 15 modules.

Tax Period The period of time for which a return is filed. The IRS uses a six digit code to indicate the end of the tax period for a given return. The first four digits represent the year and the next tow digits represent the month.
TC Transaction Code - A three digit code used to identify actions being taken to a Taxpayer's Account on IDRS..
TC470 Used to delay issuance of a TDA notice and to stop offsets into an account because of a pending claim or adjustment.
TDA Taxpayer Delinquent Account - A computer generated printout indicating that the taxpayer's account has reached a delinquent status. TDAs are sent to the respective districts for collection action.
TDI Taxpayer Delinquency Investigation - A computer generated printout indicating that a taxpayer is delinquent filing a return. TDIs are sent to the District Areas for collection.
TIN Taxpayer Identification Number - Every taxpayer on the master file has a permanent number for identification of the tax account. The employer identification number (EIN) is used to identify a taxpayer's business account. The social security number (SSN) is used as the account number for an individual taxpayer.
TY The tax year is an annual accounting period, usually made up of 12 consecutive months.
UPC Unpostable Code - A three digit numeric number. A one position Reason Code (RC) separate from the unpostable code. These codes identify transactions and why they failed to meet validity checks.
URI An abbreviation the SSA uses internally to indicate the only change on a Form W-3/W-2 is an EIN or an SSN. The SSA has asked the IRS to notate this on forms it identifies and forwards to them.

Assigned Case Status Codes

Status Code Description
IRS-CAWR
08 Assigned with SSA Indicator 1
16 Correspondence - Letter 99C CAWR
24 Undeliverables - IRS
26 SC 91 w/o SSA - Indicator 2
28 Manually generated Letter 99C
37 No Reply - IRS
44 Reply Received - IRS
SSA-CAWR
69 Manually generated Letter 98C
87 SSA Indicator 2 in Balance
90 Correspondence Issued -Letter 98C SSA
92 Reply Received - SSA
93 Undeliverable - SSA
BOTH IRS and SSA-CAWR
10 Research/Suspense
21 Federal Entity w/Correspondence
25 To Compliance - EXAM
27 To Compliance - CI
29 To Compliance - Collection
42 Letter 2057C Issued
45 Re-analysis Requested
47 Open Late Reply
55 Letter 1543C Issued (obsolete letter)
67 Reply Interim
68 Late Reply Response (interim letter issued)
70 Letter 2644C issued on reply (or Letter 5825C when available)
71 Letter 2644C issued on Late reply (or Letter 5825C when available)
88 Out Of Balance

Closed Case Status Codes

Status Code Description
Screening Closures
11 Total BMF Deletes
31 Closed To EXAM - IRS or SSA
32 Closed to Collections - IRS or SSA
33 Closed to CI - IRS or SSA
36 Closed in Screening - In Balance IRS
38 BMF Merge
43 Closed Late Reply
98 Closed in Screening - Unreconciled IRS/SSA or TC 520/530 IRS
99 Closed/Correspondence Issued - Prior to Reply Received - SSA
No Reply Closures
30 No Reply Adjustment Made - IRS
40 SSA Adjustment (549)
41 SSA Adjustment Bankruptcy/Defunct
91 No Reply SSA
94 No Reply (549 Tolerance) - SSA
Correspondence Issued Closures
39 Undeliverable - IRS
46 Undeliverable - SSA
Taxpayer Response Closures
34 TC 290 .00 - IRS
35 TC 290 $$ - IRS
48 Agreed Assessment - IRS
49 Tax Return Secured - IRS
89 PRN 550 $$-SSA
95 PRN 549.00 - SSA
96 PRN 549 $$ - SSA

Profile Descriptions

This is a list of Profiles and profile descriptions that can be granted by the Site Coordinator.

USER PROFILES GRANTED DESCRIPTION/ DUTIES WHO GRANTS
Site Coordinator Administrator and Developer Has the same privileges as the CAWR Coordinator profile and Disaster Coordinator. Additional duties: Create New User, Set User Inactive, Reset User Password, Unlock User, Delete Users and any system updating. Request 98C SSA and 99C CAWR and controlling and monitoring loose W-2 / paper Sch D. Request must go through the Headquarters Analyst.
Manager CAWR Coordinator Has the same privileges as the CAWR Case Updates, CAWR Clerk , CAWR Research profiles. Other duties requested by Site Coordinator. Also can access system Reports Administrator / Developer Coordinator, Requires a 5081.
TE CAWR Case Updates This will allow the user to take all actions on a case. (Send notices, close the case, and update various fields.) Administrator/ Developer Coordinator. Requires a 5081.
Clerks CAWR Clerk The user can perform clerical functions such as inputting reply dates, build batches, issue letters, or update other fields other than the date field. Administrator/ Developer Coordinator. Requires a 5081.
TAS , PAS etc. CAWR Research Read only access to CAP. (Example PAS, TAS) Administrator and Developer Coordinator. Requires a 5081
Disaster Coordinator Disaster Coordinator Has the functions as CAWR Coordinator, Case Update Access, Research, Clerk and can access reports. Inputs and monitors disaster data. Administrator/ Developer Coordinator Requires a 5081

Physical Inventory Certificate

Tax Examiner Name:
IDRS#:
Date of CCA 4243:
Number of cases listed on your CCA 4243:
Action Taken YES/NO
Verify received dates are correct.
Verify case was classified as correct program.
Correct MFT was input.
If case is missing, have followed the missing case procedure?
Ensured all appropriate interim letters have been issued.
Verified need for STAUPS and input if necessary.
Ensured you are working your cases in FIFO (First-In-First-Out) order.
Are cases in the correct status? (A-Assigned, M-Monitored, S-Suspense, etc)
Program (IRS-CAWR, SSA, FUTA) Number of cases
Cases listed on your CCA 4243
Missing
Closed
Added (newly controlled)
TOTAL
Number of cases currently in your possession:
I certify I have taken all actions stated above.
Print Name:
Sign Name:
Date:

Wall Inventory Instruction and Certification

Print Name:
Sign Name:
Date:
Wall Instruction and Certification

Run the CCA 42-43 by program (IRS-CAWR/SSA/FUTA). Each of the program listings will then be sorted by age beginning with the earliest received date. This will now simplify the process to verify each of the cases on your wall to the cases listed on the CCA 42-43 for the entire Operation.

By program, verify the count in each open batch listed in the log book matches with the CCA 42-43.

Program (IRS-CAWR, SSA, FUTA) Number of Cases
Cases listed on your CCA4243
Missing
Closed
Added (Newly Controlled)
Total

I certify I have reviewed the process used to complete this physical inventory and am confident it reflects true volumes currently in the Operation. I certify the actions taken by the TEs are correct and warranted.

Department Manager Signature:
Date:
Operation Manager Signature:
Date: