21.5.10 Examination Issues

Manual Transmittal

September 07, 2018

Purpose

(1) This transmits a revised IRM 21.5.10, Account Resolution, Examination Issues.

Material Changes

(1) Various editorial changes were made throughout this IRM and cross-references were added, removed or revised as appropriate.

(2) IRM 21.5.10.3.1 - Added verbiage to identify International codes.

(3) IPU 18U0945 issued 06-15-2018 IRM 21.5.10.3.1(1)(e) - Changed PBC code for INTL.

(4) IRM 21.5.10.4.1(3) - Revised verbiage.

(5) IRM 21.5.10.4.1.2(1)(3) - Added AQC acronym and added hours of operation for AQC line.

(6) IRM 21.5.10.4.1.3 - Added PATH Act acronym.

(7) IPU 18U0209 issued 01-31-2018 IRM 21.5.10.4.2(6) Updated IRM reference in first THEN box.

(8) IRM 21.5.10.4.4 - Added e4442 to Form 4442 number, added link to Doc 6209 FLC codes, and how to identify controlling DLN on CC TXMOD.

(9) IPU 18U0945 issued 06-15-2018 IRM 21.5.10.4.4 - Updated Chart to include procedures for audit report copies sent to divorced or separated taxpayers.

(10) IRM 21.5.10.5(8) - Added hours of operation for International phone number.

(11) IPU 18U1205 issued 08-27-2018 IRM 21.5.10.5(4)(6)(7) - Reworded language to specify call transfers will be based according to PBC number. Removed W&I and SBSE Campus title and specified only the PBC 100 range and the PBC 200 range call transfer numbers.

(12) IPU 18U1181 issued 08-20-2018 IRM 21.5.10.5(1)(2) - Edited Note to add not all Campus Exam calls should be transferred. Added new paragraph to include assistors cannot transfer calls to Field Exam and link to Exhibit. Paragraphs renumbered.

(13) IPU 18U0988 issued 06-21-2018 IRM 21.5.10.5(5) & (6) - Updated W&I and SBSE call transfer numbers.

(14) IPU 18U0945 issued 06-15-2018 IRM 21.5.10.5(5)(6) - Added PBC range for W&I and SBSE transfers.

(15) Exhibit 21.5.10-1 - Added verbiage to identify International codes, added e4442 to Form 4442 number throughout chart, updated links and revised procedures for referring cases to Appeals and added a link to Appeals website.

(16) IPU 18U0988 issued 06-21-2018 Exhibit 21.5.10-1 (2) - Updated W&I and SBSE call transfer numbers.

(17) IPU 18U0945 issued 06-15-2018 Exhibit 21.5.10-1 - Added reminder to explain taxpayers may directly contact the examiners if they receive contact information in letters.

(18) Exhibit 21.5.10-2 - Added e4442 to Form 4442 number throughout chart, updated links and revised procedures for referring cases to Appeals and added a link to Appeals website.

(19) IPU 18U1205 issued 08-27-2018 Exhibit 21.5.10-2(2)(Chart) - Edited verbiage and added reference in Caution to the Form 4442/e-4442 referral section in chart below. Updated PBC chart to identify call transfers based on PBC code range 100 and 200. Added instructions throughout status chart, for calls that can transferred, assistors must transfer the call based on the PBC code and refer to the PBC Call Transfers chart for the correct transfer number.

(20) IPU 18U0209 issued 01-31-2018 Exhibit 21.5.10-2 Updated status 09 thru 11 with additional guidance.

(21) IPU 18U0945 issued 06-15-2018 Exhibit 21.5.10-2 (2) Chart - Updated Status 10 timeframes and clarified Status 54 verbiage.

(22) IPU 17U1641 issued 11-30-2017 Exhibit 21.5.10-2 Corrected links throughout the exhibit and added information for Status 56.

Effect on Other Documents

IRM 21.5.10 Account Resolution, Examination Issues, dated September 12, 2017 (effective October 1, 2017) is superseded. This includes IPUs 17U1641 (dated 11-20-2017), 18U0209 (dated 01-31-2018), 18U0945 (dated 06-15-2018), 18U0988 (dated 06-21-2018), 18U1181 (dated 06-20-2018), and 18U1205 (dated 08-27-2018).

Audience

All employees performing account work.

Effective Date

(10-01-2018)

Karen A. Michaels
Director, Accounts Management
Wage and Investment Division

Programs, Scopes and Objectives

  1. Purpose: This section provides information for Examination (Exam) issues, see IRM 21.5.10.2, What Are Examination Issues?, below for the definition of Exam issues. If there is Exam activity on the module, it must be considered when answering a refund inquiry and before granting a taxpayer’s adjustment request.

  2. Audience: The primary users of this IRM are all IRS employees in Business Operating Divisions (BODS) who are in contact with taxpayers by telephone, correspondence or in person.

  3. Policy Owner: Examination Policy Campus Processing and Special Programs

  4. Program Owner: Process and Program Management, Accounts Management, Wage and Investment (WI)

  5. Primary Stakeholders: The primary stakeholders are organizations with whom Accounts Management collaborates (e.g., Return Integrity & Compliance Services (RICS), Submission Processing, etc.).

  6. Program Goals: Program goals for this type of work are included in the Accounts Management Program Letter as well as IRM 1.4.16, Accounts Management Guide for Managers.

Background

  1. Employees in the Accounts Management (AM) organization respond to taxpayer inquiries and phone calls as well as process claims and other internal adjustment requests.

Authority

  1. Refer to IRM 1.2.21, Policy Statements for Customer Account Services Activities, IRC Section 6201 (Assessment authority), IRC Section 6204 (Additional assessments), and IRC Section 6212 (Notice of deficiency), for information.

Responsibilities

  1. The Wage and Investment Commissioner has overall responsibility for the policy related to this IRM, which is published on a yearly basis.

  2. Additional information is found in IRM 1.1.13.9.4, Accounts Management, and IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Controls

  1. Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Customer Service Representatives (CSRs) and Tax Examiners (TEs). For reports concerning quality, inventory, aged listing, please refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, on the Control-D/Web Access server, which has a login program control.

  2. Program Effectiveness: Program effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties.

  3. Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) for Accounts Management, Campus Compliance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

Acronyms

  1. For a comprehensive listing of any IRS acronyms, please refer to the Acronym Database.

Related Resources

  1. Refer to IRM 1.4.50.1.7, Related Resources, for information on related resources that impact internal controls.

  2. The IRS adopted the Taxpayer Bill of Rights in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC Section 7803)a)(3); and for additional information about the Taxpayer Bill of Rights, see Pub 1Your Rights as a Taxpayer.

  3. Additional related resources include:

    • Document 6209 (IRS Processing Codes and Information)

    • IDRS Command Code Job Aid

What Are Examination Issues?

  1. Taxpayers contact Customer Account Services (CAS), Accounts Management (AM) or Taxpayer Assistance Centers (TACs) to resolve account issues or to obtain account information. Integrated Data Retrieval System (IDRS) research may show that Examination has selected an account/module for audit or as part of a special project. For additional information refer to Exhibit 21.5.3-1, Claim Processing with Examination Involvement. For additional information on resolving inquiries involving Exam, refer to IRM 21.5.6, Freeze Codes; IRM 4.19.10, Examination General Overview; IRM 4.19.13, General Case Development and Resolution; and IRM 4.19.14, EITC/Revenue Protection Strategy.

    Note:

    The Taxpayer Bill of Rights adopted by IRS in June 2014 provides that taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS. They are to be spoken to in a way that is easily understood and any correspondence from the IRS must be clear and understandable. They have the right to speak to a supervisor whenever quality service is not received. For additional information refer to the Taxpayer Bill of Rights, see Pub 1Your Rights as a Taxpayer.

  2. Compliance projects such as Revenue Protection Strategy and Earned Income Tax Credit (EITC) baseline change yearly. These procedures will be updated as information is available.

Examination Issues Research

  1. The Examination issue criteria is divided into two groups, Category A and Category B. Category A criteria are issues that have the highest examination potential and must be routed to the Examination Branch prior to resolution of the taxpayer's issue. Refer to Exhibit 21.5.3-2, Examination Criteria (CAT-A) – General, for more information. Refer to IRM 21.5.3.4.12, Category B Criteria (BMF Only), for an explanation of Category B criteria.

  2. Examination also reviews original returns which meet certain criteria. Refer to IRM 21.5.10.3.2, Pre-Refund Audits.

IDRS Research Exam Issues

  1. Research IDRS and provide taxpayers available information when their tax returns are being examined. Use the following procedures to identify if the examination is located in Field Exam or Correspondence Exam.

    1. Identify tax period under examination (Is there a transaction code (TC) 420 or TC 424 on module?).

    2. Is there AIMS information available for this tax period (CC AMDISA)?

    3. Use CC AMDIS/CC AMDISA to determine AIMS current status.

    4. Research CC AMDISA to determine the Primary Business Code (PBC).

    5. Field Exam - PBC 201 through 215, (International) 301 through 309, and 330 - Follow procedures in Exhibit 21.5.10-1, AIMS STATUS CODE GUIDE - FIELD CASES.

    6. Correspondence Exam - PBC 190 through 194, 295 through 299, and 398 - Follow procedures in Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES.

    7. Appeals - PBC 6XX (XX = appeals office code) AIMS Statuses 80-89 - Follow procedures in Exhibit 21.5.10-1, AIMS STATUS CODE GUIDE - FIELD CASES, and Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES.

  2. Examination related freeze codes are listed below. Refer to IRM 21.5.6.4, Freeze Codes Procedures, for information on working these freezes. Account action may be restricted.

    • -E: TC 810 hold

    • -L: Open Examination Indicator

    • P-: Refund Cancellation

    • -Q: Unallowable Refund Freeze

Pre-Refund Audits

  1. The Service identifies issues that indicate a taxpayer may not be entitled to all or part of the refund amount claimed. The questionable part of the refund is held pending review. The refund is released by Examination when the taxpayer provides information indicating he/she is entitled to the refund. The remaining refund will be direct deposited if the taxpayer originally requested direct deposit. Refer to IRM 21.5.10.4.1.2, Compliance Refund Hold Projects.

Examination Issue Procedures

  1. Follow the procedures in this IRM when a contact involves an Examination issue.

Earned Income Tax Credit (EITC) and other projects

  1. Taxpayers who claimed Earned Income Tax Credit (EITC) for a current or prior tax year may experience a delay in receipt of the EITC and/or the Additional Child Tax Credit (ACTC) portion(s) of their refunds because of a screening process which identifies questionable item(s) on their return.

    Caution:

    Do not release the refund under any circumstance, only Campus Exam has this authority.

  2. The taxpayer will receive a Computer Paragraph CP 75, Exam Initial Contact Letter - EITC - Refund Frozen, CP 75A, Exam Initial Contact Letter - EITC -No Refund Frozen, CP 06, Exam Initial Contact Letter – PTC- Refund Frozen, or CP 06A, Exam Initial Contact Letter – PTC- No Refund Frozen. The CP 75 and CP 06 notices (which generates within 17 days from the date the credit is frozen) advise the taxpayer that the refund will be delayed pending the examination of the tax return.

  3. The CP 75/CP 75A and CP 06/CP 06A notices advise the taxpayer of the issues being examined. Another letter will be issued within 30 days requesting the same information, if the taxpayer does not reply. The subsequent letter will include a report that will propose changes to the taxpayer's account. For additional information refer to IRM 4.19.14.4, RPS Casework Procedures.

Referring Cases to the Taxpayer Advocate Service (TAS)
  1. Refer taxpayers to TAS when the contact meets TAS Criteria and you can't resolve the taxpayer's issue the same day. See IRM 13.1.7.2, TAS Case Criteria, for additional information. "Same Day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer "same day" cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.4, Same Day Resolution by Operations.

  2. Referrals to TAS are made by completing Form 911/e-911, Request for Taxpayer Advocate Service Assistance, and routing the form to TAS.

  3. For additional information on routing cases to TAS refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

Compliance Refund Hold Projects
  1. A TC 810 or TC 570 indicates refunds are stopped/frozen. TC 810 or TC 570 is used by Exam or Automated Questionable Credit (AQC) if a taxpayer’s return is being reviewed or the previous review has not closed. If the taxpayer does not claim the same items on a subsequent return, the refund will be released in most cases. In instances where the taxpayer indicates there is an economic hardship a referral to Taxpayer Advocate Service must be considered.

    Note:

    Use Audit Information Management System (AIMS) status codes to determine how to respond to the taxpayer for Exam related issues. The taxpayer has the right to finality, that is the right to be informed of the status of his or her examination and be given a clear explanation of what is expected of them or what the taxpayer may expect from IRS (including time frames). Make sure you are researching AIMS on the tax period that is frozen. Refer to Exhibit 21.5.10-1, AIMS STATUS CODE GUIDE - FIELD CASES, and Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES, for additional information on AIMS status codes.

  2. If the refund is held by a TC 810, then a TC 811 will post in the same cycle to release the portion of the refund not related to the audit issue, as specified below:

    • EITC only

    • EITC and Additional Child Tax Credit (ACTC)

    • EITC and Adoption Credit

    • EITC and Premium Tax Credit (PTC)

    • Adoption Credit only

    • PTC only

    • Or other various audit combinations (e.g. EITC, ACTC, PTC and/or Adoption Credit)


    Once Examination’s purpose is complete, a second TC 811 will post to release the EITC, Adoption Credit, ACTC or the PTC portion of the refund if applicable.

    Note:

    The ACTC is only held in conjunction with the EITC audit issues.

  3. If CC TXMOD shows a TC 570 or TC 810 with open AIMS information, follow procedures below for Exam related issues:

    Note:

    If no AIMS information and there is a TC 810 with a TC 971 AC 128 and a MISC field of AQCPTC###, refer the taxpayer to the Automated Questionable Credit toll-free line 855-873-2100 and provide the hours of operation, Monday - Friday 7:00am - 9:00pm CST. For correspondence inquiries, forward mail to: Internal Revenue Service 4800 Buford Highway Stop 763 Chamblee, GA 30341 or send to Fax number 855-855-0616. For additional information refer to IRM 25.25.7.9, Phone Calls Received via Toll-Free Line 855-873-2100.

    If And Then
    The refund was stopped with TC 570 or TC 810 It has been 30 days or less since the refund was stopped Advise the taxpayer that he/she will be contacted within 30 days from date the refund was stopped. Do not prepare Form 4442/e-4442, Inquiry Referral. Do not refer the calls to Campus Examination.
    The refund was stopped with TC 570 or TC 810 It has been more than 30 days since the refund was stopped Refer to Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES.
    The refund was stopped with a TC 570 or TC 810 and you received correspondence concerning the Premium Tax Credit (PTC). (e.g. late reply to Letter 12C or loose Form 1095-A) It has been more than 30 days since the refund was stopped Refer the correspondence to Exam. Use the Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES, to route the information.
  4. Check TXMOD for the second TC 811 and follow the procedures below:

    If And Then
    A second TC 811 is pending or posted in the applicable tax module No TC 846 (for the frozen portion of the overpayment) is present and less than 30 days from the input of the second TC 811 Advise the taxpayer to expect a refund within 4 weeks.
    A second TC 811 is pending or posted in the applicable tax module No TC 846 (for the frozen portion of the overpayment) is present and more than 30 days from the input of the second TC 811 Refer to Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES.
    A second TC 811 is not present or is unpostable in the applicable tax module, and one of the previous two year’s modules are in AIMS control status 54, 55, or 57 The taxpayer has not received a response Refer to Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES.
    A second TC 811 is not present AIMS control status is 90 Refer to Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES.
Unallowable EITC (SE Tax Not Figured)
  1. Refer to IRM 21.6.3.4.2.7.7, EITC and Self-Employment Tax, for EITC information. Also, see IRM 21.6.3.4.2.7.10 (2), EITC Claims, for information regarding EITC and the Protecting Americans from Tax Hikes Act of 2015 (PATH) Act.

Exam Soft Notices CP 85A, CP 85B, CP 85C, CP 87A, CP 87B, CP 87C, and CP 87D

  1. A study of tax returns conducted by Compliance Research (CR) showed duplicate usage of Social Security Numbers (SSNs), also known as Duplicate Taxpayer Identification Numbers (TINs) to obtain tax benefits. Exam consolidated the prior six notices into four new CP notices to cover the scenarios identified by the study. The Risk Based Scoring System (RBSS) team designed three new notices to cover taxpayers who break rules concerning qualifying child status, filing status, and Schedule C income in claiming the EITC and were not selected for audits.

  2. Exam currently has two Soft Notices; CP 85 based on rules concerning the Earned Income Tax Credit (EITC) and CP 87 based on rules that apply when two or more taxpayers claim the same individual for the EITC or an exemption under IRC Section 151.

  3. CP 85A, CP 85B, CP 85C, CP 87A, CP 87B, CP 87C, and CP 87D (Exam Soft Notices) inform the taxpayer that he/she claimed one of the various tax benefits for a qualifying child, exemption, and filing status. The letters are sent for the following scenarios:

    • CP 85A, Please Help Us Confirm Your Filing Status. Taxpayer claimed Head of Household filing status and may be married.

    • CP 85B, Please Help Us To Confirm Your Qualifying Child. Taxpayer claimed a qualifying child for EITC that may not be correct.

    • CP 85C, Please Help Us Confirm Income You Reported on Schedule C That Qualified You for the Earned Income Credit (EIC). Taxpayer filed a Schedule C with little or no expenses and may not have a business.

    • CP 87A, You Need To Make Sure Someone Is Your Dependent. Taxpayer claimed an exemption and/or qualifying child for EITC that was duplicated on another return.

    • CP 87B, You Need To Make Sure You Are Not Someone's Dependent. Taxpayer claimed an exemption for themselves, and another taxpayer also claimed the exemption.

    • CP 87C, You Need To Make Sure Someone Qualifies As Your Dependent. Taxpayer claimed an exemption that was claimed on another return. The exemption claimed is over the age of 23 and filed a tax return reporting more than the exemption amount in gross income.

    • CP 87D, You Need To Make Sure Someone Is Your Dependent. Taxpayer claimed an exemption for self and was also claimed on a joint return.

    Note:

    MasterFile will contain a TC 971, action code (AC) 138 when one of the Exam soft notices listed above is generated.

  4. Both the CP 85 and CP 87 are sent for information only. No adjustments will be made to the return unless the taxpayer initiates an adjustment. Undelivered CP 85 and CP 87 should be destroyed as classified waste.

  5. Each taxpayer is asked to check his/her tax return (for the tax year indicated on the notice) and ensure the information is correct. If the taxpayer is:

    • Entitled - no action is required.

    • Not entitled to the exemption, Qualifying Child, Filing Status, or Schedule C income, he/she is advised to file Form 1040-X, Amended U.S. Individual Income Tax Return, for the tax year referenced in the CP Notice, and not to make the same error on his/her next tax return.

  6. For inquiries about these letters.

    If And Then
    Taxpayer calls Needs clarification of tax law Refer to IRM 21.1.1.3 (5) and (6), Customer Service Representative (CSR) Duties, for additional information concerning tax law questions.
    Taxpayer calls Claims they are a victim of identity theft Refer to IRM 25.23.12.5.1, Telephone Inquiries Regarding Tax-Related IDTVA Cases, for guidance.
    Taxpayer calls Agrees he/she should not have claimed exemption/EITC, filing status or Schedule C income Advise the taxpayer to complete Form 1040-X, Amended U.S. Individual Income Tax Return, to correct the original return. Inform the taxpayer they can obtain a copy of Form 1040-X and the instructions by going to www.irs.gov and selecting the forms and publication tab and typing 1040-X in the search box. If taxpayer has no internet access offer to mail the Form 1040-X. Use the Elite tool in AMS to mail taxpayer the form.

    Note:

    For additional information concerning tax law refer to IRM 21.1.1.3, Customer Service Representative (CSR) Duties.

    Taxpayer calls Used the wrong SSN
    1. Advise taxpayer they should correct the SSN on future filings. If a preparer was used to file the return, advise the taxpayer to provide the preparer with the correct SSN for future filings.

    2. Taxpayer does not need to do anything for current tax return.

    3. Refer to IRM 21.6.1.7, Command Code DUPED and DDBCK, to verify corrections can be made by the CSR.

    Taxpayer calls Wants to report information on the other taxpayer claiming exemption/EITC, for example both taxpayers are claiming the same dependent and claiming EITC
    1. Inform the taxpayer we have all the information concerning the other taxpayer and there is no need to take any action at this time.

    2. Explain that you cannot discuss another taxpayer's income tax return because of disclosure laws and the Privacy Act.

    Taxpayer calls After a review of the tax law as above, taxpayer determines he/she is entitled to the benefit
    1. Explain to taxpayer that no action is needed if the SSN on the return was correct and, after reviewing the Form 1040 Tax Package requirements, they are entitled to claim the exemption, EITC, or Schedule C income.

    2. Advise the taxpayer Exam may contact them at a later date to verify the claim.

  7. For written correspondence:

    If Taxpayer And Then
    Files Form 1040-X, Amended U.S. Individual Income Tax Return  
    1. Adjust account per IRM 21.5.3, General Claims Procedures.

    2. Ensure all related adjustments are made, i.e., exemption, EITC, filing status and/or Schedule C income.

    Sends a signed letter agreeing he/she should not have claimed the exemption, EITC and/or Schedule C income   Send the appropriate letter advising the taxpayer to complete a Form 1040-X, Amended U.S. Individual Income Tax Return, to correct the original return. Inform the taxpayer they can obtain a copy of Form 1040-X and the instructions by going to www.irs.gov.

    Reminder:

    An assessment/disallowance of credits cannot be made on an account without a signed return, a signed amended return or without the issuance of a statutory notice of deficiency. If the account is a joint account and only one person signed the letter, the assessment cannot be made. In addition, a signed letter is not signed under the penalties of perjury. The assessment cannot be made without a statutory notice of deficiency, or an amended return signed by the taxpayers per IRC Sec. 6213.

    Sends a letter stating he/she is entitled to exemption, EITC and/or Schedule C income Poses a question
    1. Send an IDRS Correspondex letter thanking him/her for information.

    2. Answer the taxpayer’s general question and include the explanation in number 3 below.

    3. Advise the taxpayer, that even though the SSN entered on the return was correct and the taxpayer has determined (after reviewing the requirements in the Form 1040 Tax Package) that he/she is entitled to claim the exemption, EITC and/or Schedule C income, Exam may contact the taxpayer at a later date to verify the claim.

    Sends documentation claiming they are a victim of identity theft.   Refer to IRM 25.23.12.5.1, Telephone Inquiries Regarding Tax-Related IDTVA Cases, for guidance.
    Sends Form 14039, Identity Theft Affidavit, to report on another taxpayer claiming exemption/EITC, for example both taxpayers are claiming the same dependent and claiming EITC.   Refer to Exhibit 25.23.4-4, Identity Theft Functional Routing and Referral Chart, under “Non-Tax Related Form 14039”, and Exhibit 25.23.4-6, IDTVA Site Locations, for additional information.
    Sends a letter stating he/she is entitled to exemption Does not pose a question No further action is required. Treat correspondence as classified waste.
    Taxpayer sends a letter stating he/she used wrong SSN  
    1. Reply to the taxpayer that he/she should correct the SSN on future filings. If a preparer was used to file the return, advise the taxpayer to provide preparer with the correct SSN for future filings.

    2. Taxpayer does not have to do anything for the current tax return.

Audit Reconsiderations

  1. Individual Master File (IMF) Audit Reconsideration is the process the IRS uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid, or a tax credit was reversed. Examination cases closed as Non-Examined with no additional tax assessed do not meet the definition and criteria of an Audit Reconsideration and should not be routed to Exam. Refer to IRM 4.13.2.1, Research/Initial Case Screening, through IRM 4.13.2.4, Reconsideration Calls Received in Exam Operation, for information to determine if the case meets audit reconsideration criteria. Refer to IRM 4.13.2.2, Function Responsible & Routing Instructions, for routing instructions. Taxpayers requesting audit reconsideration will typically have a balance due and may require holds on collection action. If the taxpayer is inquiring about the status of his reconsideration request, refer to IRM 4.13.2.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function.

    Note:

    Refer to Document 6209 for a current list of Non Examined Disposal Codes.

  2. Business Master File (BMF) Audit Reconsideration - BMF Audit Reconsiderations go through Exam Classification and are worked by Accounts Management if not selected. Refer to IRM 4.13, Audit Reconsideration.

    • Send all BMF Audit Reconsiderations to Exam Classification.

    • Secure the TC 421 document, if possible, prior to sending to Exam.

  3. If Exam returns the BMF Audit Reconsideration and provides instructions to allow the claim, input the adjustment with a TC 291, using blocking series (BS) 18.

    Note:

    An adjustment to an account with a previously posted TC 160 requires a secondary TC 16X to prevent an Unpostable 334 Reason Code (RC) 6 situation.

  4. If Exam returns the BMF Audit Reconsideration and provides instructions to disallow the claim, follow procedures in IRM 21.5.3.4.6.1, Disallowance and Partial Disallowance Procedures.

Requests for Copies of Audit Reports

  1. Follow instructions in the table below to request copies of an audit report:

    If And Then
    The taxpayer is requesting a copy of their audit report A TC 421 is present on the module(s)
    1. Refer a Form 4442/e-4442, Inquiry Referral, to the Return and Income Verification Unit (RAIVS) at the campus reflected by the 1st two digits of the TC 421 DLN. See Document 6209, File Location Codes.

    2. Note on Form 4442/e-4442, Inquiry Referral:

      1. the Document Locator Number (DLN) of the audit assessment (usually the TC 300), and

      2. the controlling DLN on CC TXMOD (An “X” shown on the far right of the DLN indicates that DLN is the refile DLN (control DLN))

    3. Specify which year(s) the taxpayer is requesting.

    4. If there is more than one audit on the same year, identify which audit the taxpayer is questioning.

    5. For separated or divorced taxpayers, complete the Form 4442/e-4442 referral under the requesting taxpayer’s TIN, with all the above information. Provide specific mailing instructions and address for RAIVS.

    The taxpayer is requesting a copy of their audit report A TC 421 is not present on the module(s) W&I Campus or SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam.
  2. Advise the taxpayer it may take up to 60 days to receive the copy of the audit report if the return has been shipped to the Federal Records Center. Do not charge the taxpayer for a copy of audit report. Follow procedures below:

    1. Forward request to Return and Income Verification Services (RAIVS) Unit in the campus where the audit occurred.

    2. Refer to Exhibit 3.5.20-3, RAIVS Contacts.

      IF THEN
      TC 421 reflects Brookhaven IMF - route to Fresno
      BMF - route to Cincinnati
      TC 421 reflects Memphis IMF - route to Fresno
      BMF - route to Cincinnati
      TC 421 reflects Philadelphia IMF - route to Kansas City
      BMF - route to Ogden
      TC 421 reflects Andover IMF - route to Fresno
      BMF - route to Cincinnati
      TC 421 reflects Atlanta IMF - route to Kansas City

W&I Accounts Management Call Transfers to Exam

  1. Accounts Management assistors have the ability to transfer calls to W&I Campus Examination or SBSE Campus Examination in specific situations. This functionality is available as an alternative for routing Form 4442/e-4442. The assistor should make every attempt to resolve the taxpayer’s issues before transferring the call to Examination. The transfer capability does not circumvent the guidelines outlined in Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES.

    Note:

    Not all Campus Exam calls should be transferred. Only transfer calls that meet the guidelines in IRM 21.5.10.5(4) below and by following the AIMS Status Code Guide in Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES.

    Note:

    The Exam Transfer Numbers are for Campus Exam Cases only.

  2. Accounts Management assistors DO NOT have the ability to transfer calls to Field Exam. For guidance on how to resolve calls for Field Exam cases, refer to Exhibit 21.5.10-1.

  3. Assistors without the capability to transfer a call will need to complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Form 4442 Referral Fax Numbers for the fax numbers.

    Note:

    BMF Assistors - Complete Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Form 4442 Referral Fax Numbers for the fax numbers.

  4. Those accounts meeting the transfer criteria outlined below can be transferred:

    Note:

    Transfer PINs as covered in IRM 21.1.3.2.5, Initial authentication Transfer Procedures/Transfer PIN are valid only for call transfers within Accounts Management and do not apply to Exam transfers.

    • Taxpayers who have an open audit are identified by an Exam Freeze Code (-L), AIMS status code is between 10 and 57 AND an unreversed TC 420 or TC 424 is on module.

    • Taxpayers who have a closed audit with an open Exam control base on IDRS indicating there is an open Audit Reconsideration case.

    • Any status code listed in Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES, that states the taxpayer can be transferred. The call must be transferred based on the PBC code.

  5. Refer to Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES, which outlines how to identify what campus the case is open in and the appropriate procedures to follow. Refer to IRM 4.19.19.16, Other Contact Information, for correspondence Exam Hours of operation.

    Caution:

    Do not transfer calls unless the chart in the Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE - CAMPUS CASES, specifically instructs you to transfer the call.

  6. Call transfer numbers for PBC codes in the 100 range

    • English - Transfer to 1517

    • Spanish - Transfer to 1518

  7. Call transfer numbers for PBC codes in the 200 range

    • English - Transfer to 1861

    • Spanish - Transfer to 1862

  8. International - Not Toll Free

    • 267-941-1037 - Hours of operation are Monday - Friday, 9:00am - 9:00pm CST

    Note:

    If a call is received outside the hours of operation, prepare a Form 4442/e-4442 and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Form 4442 Referral Fax Numbers for the fax numbers.

AIMS STATUS CODE GUIDE - FIELD CASES

Caution:

Field Exam Cases have a Primary Business Code 201 through 215, (International) 301 through 309, and 330.

Note:

For Status Codes 00, 05, 06, 07, 08, 09, and 10, the taxpayer should never be told that there is Exam activity on the account. Generally, the taxpayer will not be aware of any examination activity on their account when in these status codes. If the case is not examined, the taxpayer will not be contacted. Unrelated inquiries must be handled following normal procedures.
AIMS Status may indicate a future date in the "current status code line" . This is the date the case is scheduled to enter the status indicated. Use the appropriate status code depending on the date of the inquiry. If the date of the call is before the future date, use the current status code indicated on CC AMDISA.

Reminder:

Always verify the current mailing address on file. If the taxpayer states they have moved, update the entity with the new address. For instructions on inputting an address change refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change Requirements and IRM 21.3.4.11.2, Taxpayer Requests for Address Change.Only prepare Form 4442/e-4442, Inquiry Referral, for an address change when it meets the criteria for a particular AIMS status; do not forward when an address change is the only issue. The Form 4442/e-4442 can be faxed to the Exam (or Appeals, if applicable) function where the AIMS control is located. Do not forward a Form 4442/e-4442 to exam when the status code below states "Do Not Refer" .

Note:

To insure proper routing of Form 4442/e-4442, Inquiry Referral, first determine the AIMS control. Research CC AMDISA for the Primary Business Code (PBC) for Location of the Exam Employee Group Code (EGC) (1XXX or 2XXX only), for Field Office where the case is assigned.
The link to the Exam Employee Group Code is located on the SERP home page under Who/Where tab and it's provided in the table below for the fax and/or telephone numbers for Field Cases.

Note:

Status 34 - If in Status 34, PBC 298 or 398 and in the EGC range of 5400-5495 or 5800-5890, it is Ogden Service Center (OSC) Tax Equity and Fiscal Responsibility Act (TEFRA) and the Form 4442/e-4442, Inquiry Referral, should be sent to OSC AIMS coordinator at OSC mail stop 4590 or faxed to 855-235-6800. If in Status 34 PBC 295 and in EGC range of 5400-5495 or 5800-5890 it is BSC TEFRA then the Form 4442/e-4442 should be sent to the Brookhaven Service Center (BSC) AIMS coordinator, at BSC mail stop 630 or faxed to 855-849-3258.

Reminder:

If taxpayers receive a notice with a contact name and phone number, advise the taxpayer they may contact the examiner directly.

IF AIMS STATUS CODE IS AND THEN
00 thru 06 or 08
Examination Not Started
The taxpayer filed a claim and the claim was selected for examination (e.g., Source Code 30 on AIMS)
  1. Advise the taxpayer we are reviewing their return and we will contact the taxpayer if we need additional information.

  2. If the claim has been delayed for more than 120 days, prepare a Form 4442/e-4442, Inquiry Referral, to the assigned office.

    Note:

    When figuring the 120 days - start from the date the account went into the status.

00 thru 06 or 08
Examination Not Started
This status does not have anything to do with taxpayer's inquiry
  1. Do not tell the taxpayer that he or she may be under examination. Do not refer.

  2. Resolve the taxpayer issue.

07
Case Transfer
The case is in transit to another office either by the taxpayer request or by IRS determination.
Less than 30 days since update to Status 07, no letter/reply received Advise taxpayer their case is in transit to another office. The receiving office will contact the taxpayer within 30 days (of status update to 07). Do not refer.
07
Case Transfer
The case is in transit to another office either by the taxpayer request or by IRS determination.
30 days or more since update to Status 07, no letter/reply received
  1. Complete Form 4442/e-4442, Inquiry Referral, and fax to Exam where the transferred AIMS control is located.

  2. For AIMS control location information refer to the Employee Group Code (EGC) Contacts, then click on EXAM Employee Group Code (EGC) Contacts.

  3. Advise the taxpayer someone will contact them within 30 days.

07
Case Transfer
The case is in transit to another office either by the taxpayer request or by IRS determination.
30 days or more from the Form 4442/e-4442 referral date and receiving office has not contacted the taxpayer Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
09 thru 11
Assigned But No Time Applied
  Do not tell the taxpayer that he or she may be under examination. Advise the caller we are reviewing the return and we will make contact if we need additional information. Do not refer.
12 thru 49
Examination Started

Note:

For Status 34 refer to note above the chart.

 
  1. If the taxpayer requests a call back or provides additional information concerning the examination of his account, prepare a Form 4442/e-4442, Inquiry Referral, and fax to the Exam office where the AIMS control is located.

  2. For AIMS control location information refer to the Employee Group Code (EGC) Contacts then click on EXAM Employee Group Code (EGC) Contacts.

51 thru 56; 58 or 59
Preparing to Close Case.
Less than 30 days in Status code Advise taxpayer to allow 60 days for a notice. Do not refer.
51 thru 56; 58 or 59
Preparing to Close Case
Taxpayer has additional information to submit or it is 30 days or more from the taxpayer's previous reply to correspondence and the taxpayer has not received a reply
  1. Complete Form 4442/e-4442, Inquiry Referral.

  2. Mark on the top of the form "Expedite case in Status 51-56 or 58-59" and fax to Exam where the AIMS control is located.

  3. For AIMS control location information refer to the Employee Group Code (EGC) Contacts, then click on EXAM Employee Group Code (EGC) Contacts.

  4. Advise the taxpayer someone will contact them within 30 days.

51 thru 56; 58 or 59
Preparing to Close Case.
30 days or more from the Form 4442/e-4442, referral date and taxpayer has not received a letter or response Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
57
Survey Case
Taxpayer's account has a -L freeze and the account is in Status 57, the taxpayer is not aware the return is being reviewed.
If the taxpayer filed a claim - and the opening creation date (Shown on CC AMDISA as OPNG-CRTN/TRANSFER-DT>) is 120 days or less Advise the taxpayer we are reviewing the return and will contact him or her if the return is selected for examination. A refund (if applicable) should be scheduled within 160 days of opening creation date. Do not refer.
57
Survey Case
Taxpayer's account has a -L Freeze and the account is in Status 57, the taxpayer is not aware the return is being reviewed.
120 days or more from the opening creation date
  1. Complete Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  2. For AIMS control location information refer to the Employee Group Code (EGC) Contacts, then click on EXAM Employee Group Code (EGC) Contacts.

  3. Advise the taxpayer someone will contact them within 30 days.

57
Survey Case
Taxpayer's account has a -L Freeze and the account is in Status 57, the taxpayer is not aware the return is being reviewed.
30 days or more from the Form 4442/e-4442 referral date and the taxpayer has not received a letter or response Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
80 thru 89
Case Referred to Appeals
Cases are referred to Appeals by taxpayer request or when a taxpayer petitions Tax Court.

Note:

Appeals PBC is 6XX (XX = Appeals Office Codes. Refer to Document 6209, for the complete listing.

If 45 days or less since referral to Appeals (Status 81) and no correspondence received Advise the taxpayer the case has been sent to Appeals and to expect a letter or telephone call from Appeals within 45 days. Do not refer.
80 thru 89
Case Referred to Appeals

Cases are referred to Appeals by taxpayer request or when a taxpayer petitions Tax Court.

Note:

Appeals PBC is 6XX (XX = Appeals Office Codes. Refer to Document 6209, for the complete listing.

46-59 days since referral to Appeals, and no contact from Appeals.
  1. Complete Form 4442/e-4442, Inquiry Referral, and send to the Appeals Account Resolution Specialist (AARS) team by email or EEfax. Refer to the Appeals Accounts Resolution and Customer Service Contact link under SERP Who/Where page to access email and EEfax number. .

  2. Advise the taxpayer someone will contact them within 30 days.

80 thru 89
Case Referred to Appeals

Cases are referred to Appeals by taxpayer request or when a taxpayer petitions Tax Court.

Note:

Appeals PBC is 6XX (XX = Appeals Office Codes. Refer to Document 6209, for the complete listing.

More than 30 days from the Form 4442/e-4442 referral date and no Appeals reply Review AMS history for comments from AARS under Issue Description: APPEALS. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
90
Examination Closed
Examination is complete. If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.
Taxpayer is asking about a refund or notice from the audit Advise taxpayer to allow 6 weeks for the processing of any refund/notice. Do not refer.
90
Examination Closed
Examination is complete. If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.
Taxpayer has not requested an Audit Reconsideration
  1. Advise the taxpayer examination is closed.

  2. Determine if the taxpayer qualifies for Audit Reconsideration. Refer to IRM 4.13.1.4, Criteria for Reconsideration.

  3. For BMF Audit Reconsideration refer to IRM 21.5.10.4.3, Audit Reconsideration.

  4. For routing procedures refer to IRM 4.13.2.2, Function Responsible & Routing Instructions.

  5. If the taxpayer does qualify, explain the Audit Reconsideration procedures and processing time frames. Refer to IRM 4.13.2.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function.

  6. Issue Letter 3338C, Audit Reconsideration Acknowledgement Letter, if appropriate.

90
Examination Closed
Examination is complete. If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.
Less than 60 days since the taxpayer has requested an Audit Reconsideration
  1. Confirm Letter 3338C, Audit Reconsideration Acknowledgement Letter, was sent.

  2. Ask the taxpayer if they have a new address. If yes, change the address. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change Requirements, for instructions on inputting an address change.

  3. If open case control present on CC TXMOD, complete Form 4442/e-4442, Inquiry Referral, with new address and fax to Exam Operation where the AIMS control is located.

  4. For AIMS control location information refer to the Employee Group Code (EGC) Contacts, then click on EXAM Employee Group Code (EGC) Contacts.

90
Examination Closed
Examination is complete. If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.
Between 60-119 days since taxpayer has requested an Audit Reconsideration Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

AIMS STATUS CODE GUIDE - CAMPUS CASES

  1. Calls can be transferred to Exam following the procedures in IRM 21.5.10.5, Accounts Management Call Transfers to Exam, as a replacement for routing Form 4442/e-4442. Follow the AIMS status code table below to determine when a call transfer or a referral would be appropriate. Assistors without the capability to transfer a call will need to complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Form 4442 Referral Fax Numbers for the fax numbers or refer to the Employee Group Code (EGC) contact listing.

    Note:

    BMF Assistors - Complete Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located. Refer to SERP Who/Where at Form 4442 Referral Fax Numbers for the fax numbers.

  2. To insure proper transfers of calls and/or routing of Form 4442/e-4442, first determine the AIMS control. Research CC AMDISA for the Primary Business Code (PBC) on command code AMDISA. All Campus examinations will reflect an Employee Group Code (EGC) (5XXX).

Caution:

Correspondence Exam cases are located in the Campus and can be identified by the 3 digit Primary Business Code (PBC), located on AMDISA. See Form 4442/e-4442 Referrals section in the chart below.

Call Transfers by PBC Code Call Transfers by PBC Code
PBC codes in the “100” range
English - Transfer call to 1517
Spanish - Transfer call to 1518
PBC codes in the “200” range
English - Transfer call to 1861
Spanish - Transfer call to 1862
Form 4442/e-4442 Referrals Form 4442/e-4442 Referrals
Andover - 190 Brookhaven - 295
Atlanta - 191 Cincinnati - 296
Austin - 192 Memphis - 297
Fresno - 193 Ogden - 298
Kansas City - 194 Philadelphia - 299




International - Not Toll Free

  • 267-941-1037 - Hours of operation are Monday - Friday, 9:00am - 9:00pm CST


Refer to IRM 4.19.19.16, Other Contact Information, for Correspondence Exam hours of operation.

Note:

AIMS Status may indicate a future date in the "current status code line" of CC AMDISA. This date indicates the next status the account will update to. Use the appropriate status code when speaking with the taxpayer. If the date of the call is before the future date, use the current status code indicated on CC AMDISA.

Reminder:

Always verify the current mailing address on file. If the taxpayer states they have moved, update the entity with the new address. For instructions on inputting an address change refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change Requirements, and IRM 21.3.4.11.2, Taxpayer Requests for Address Change. Only prepare Form 4442/e-4442, Inquiry Referral, for an address change when it meets the criteria for a particular AIMS status; do not forward when an address change is the only issue. The Form 4442/e-4442 can be faxed to the Exam (or Appeals, if applicable) function where the AIMS control is located. Do not forward a Form 4442/e-4442 to Exam when the status code below states "Do Not Refer" .

 

Note:

Status 34 - If in Status 34, PBC 298 or 398 and in the EGC range of 5400-5495 or 5800-5890, it is OSC TEFRA and the Form 4442/e-4442, Inquiry Referral, should be sent to OSC AIMS coordinator at OSC mail stop 4590 or faxed to 855-235-6800. If in Status 34 PBC 295 and in EGC range of 5400-5495 or 5800-5890 it is BSC TEFRA then the Form 4442/e-4442 should be sent to the BSC AIMS coordinator, at BSC mail stop 630 or E-fax to 855-849-3258.

AIMS STATUS CODE AND THEN
00 or 06 It is a frozen refund (-R or P- freeze), the taxpayer has not yet received any notification from Exam Operation and it is 30 days or less from AIMS creation or update. Advise the taxpayer they will be notified by Exam Operation within 30 days of the frozen refund. Do not refer.
00 or 06 It is a frozen refund (-R or P- freeze), the taxpayer has not received a
  • CP 75A

  • CP 75C,

  • Letter 566

  • Letter 566-H or

  • Letter 566-E,

and it is more than 30 days and less than 90 days in the current status.
  1. Transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  2. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  3. Refer to SERP Who/Where at Form 4442 Referral Fax Numbers for the fax numbers.

00 or 06 It is a frozen refund (-R) (P-), the taxpayer has not received a
  • CP 75A

  • CP 75C,

  • Letter 566

  • Letter 566-H or

  • Letter 566-E,

and it is 30 days or more from the Form 4442/e-4442 referral date and taxpayer has not received a letter or response.
Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
00
Returns in Transit
Less than 90 days since update to Status 00 If the EITC refund is being held, or the taxpayer states he or she was contacted by Exam for the issue in question, advise the taxpayer we are reviewing the return because of a questionable item and will contact the taxpayer if the return is selected for examination. Do not refer.
00
Returns in Transit
90 days or more and taxpayer has not received a letter or response.
  1. Verify the taxpayer's current address.

  2. Ask the taxpayer if they have a new address. If yes, change the address. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, for instructions on inputting an address change. Advise the taxpayer to allow 30 days for a letter or response.

  3. If unable to complete the address change, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  4. Refer to SERP Who/Where Form 4442 Referral Fax Numbers for the fax numbers.

00
Returns in Transit
90 days or more, the taxpayer does not have a new address, and the taxpayer has not received a letter or response and case is still in Status 00. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
01
Selected Claims/Related Returns in Transit to Area Office
60 days or more since updated to Status 01.
  1. Transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  2. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  3. Refer to SERP Who/Where Form 4442 Referral Fax Numbers for the fax numbers.

06
Awaiting Classification
Cases not yet screened for possible selection for examination. Taxpayer will normally not be aware of any examination activity on their account. Return may not be examined.
Less than 45 days since updated to Status 06. If the EITC refund is being held, or the taxpayer states he or she was contacted by Exam for the same issue, advise the taxpayer the return is being screened for possible examination and we will contact the taxpayer if the return is selected for examination. Do not refer.
06
Awaiting Classification
Cases not yet screened for possible selection for examination. Taxpayer will normally not be aware of any examination activity on their account. Return may not be examined.
45 days or more and taxpayer has not received a letter or response.
  1. Verify the taxpayer's current address.

  2. Ask the taxpayer if they have a new address. If yes, change the address. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, for instructions on inputting an address change. Advise the taxpayer to allow 30 days for a letter or response.

  3. If unable to complete the address change, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  4. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

06
Awaiting Classification
Cases not yet screened for possible selection for examination. Taxpayer will normally not be aware of any examination activity on their account. Return may not be examined.
45 days or more, the taxpayer does not have a new address, and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
07
Case Transfer
The case is in transit to another office either by the taxpayer request or by IRS determination.
Less than 30 days since updated to Status 07, no letter/reply received. Advise the taxpayer their case is in transit to another office. The receiving office will contact the taxpayer within 30 days (of the Status 07).
07
Case Transfer
The case is in transit to another office either by the taxpayer request or by IRS determination.
30 days or more since the update to Status 07, no letter/reply received.
  1. Verify the taxpayer's current address.

  2. Ask the taxpayer if they have a new address. If yes, change the address. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, for instructions on inputting an address change. Advise the taxpayer to allow 30 days for a letter or response.

  3. If unable to complete the address change, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  4. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

07
Case Transfer
The case is in transit to another office either by the taxpayer request or by IRS determination.
30 days or more, the taxpayer does not have a new address and receiving office has not contacted the taxpayer. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
08
Selected not Assigned
Prior to Exam contacting the taxpayer.
Less than 30 days since update to Status 08, initial contact letter not sent. If the EITC refund is being held, advise the taxpayer we are reviewing his or her return due to a questionable item and we will contact the taxpayer within 30 days if the return is selected for examination. At that time, we will explain what information is needed. Do not refer.
08
Selected not Assigned
Prior to Exam contacting the taxpayer.
30 days or more since update to Status 08 input.
  1. Advise the taxpayer we are reviewing their return and we will contact them if we need additional information. This process could take up to 120 days.

  2. Verify the taxpayer's current address.

  3. Ask the taxpayer if they have a new address.

  4. If yes, change the address. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, for instructions on inputting an address change. Advise the taxpayer to allow 30 days for a letter.

    1. If unable to complete the address change, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

    2. Refer to SERP Who/Where Form 4442 Referral Fax Numbers for the fax numbers.

  5. If there is no address change. Do not refer or transfer the call,

08
Selected not Assigned
Prior to Exam contacting the taxpayer.
120 days or more, the taxpayer does not have a new address and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
09
Assign to Team Prior to Exam contacting the taxpayer.
If less than 30 days since update to Status 09. Advise the taxpayer we are reviewing the return due to a questionable item and we will contact him/her within 30 days if the return is selected for examination. Do not refer.
09
Assign to Team Prior to Exam contacting the taxpayer.
30 days or more since update to Status 09.
  1. Verify the taxpayer's current address.

  2. If the address has changed, input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, for instructions on inputting an address change.

  3. Advise the taxpayer to allow 30 days for a letter.

  4. If unable to complete the address change, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  5. Refer to SERP Who/Where Form 4442 Referral Fax Numbers for the fax numbers.

09
Assign to Team Prior to Exam contacting the taxpayer.
30 days or more, the taxpayer does not have a new address and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
10
Initial Contact Letter
Audit process has begun.

Note:

Status 10 is the date the notice or letter was issued.


The following are Initial Contact Letters (ICLs)
  • CP 75

  • CP 75A

  • CP 75D

  • CP 06

  • CP 06A

  • Letter 566

  • Letter 566-E

  • Letter 566-D

Less than 14 days since update to Status 10.
  1. Advise the taxpayer they will receive a notice or letter requesting they submit information (timeframe starts from the Status 10 date).

  2. Verify the taxpayer's current address.

  3. If the address has changed, input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  4. If there is not an address change, follow the procedures in (a) above.

  5. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  6. Refer to SERP Who/Where Form 4442 Referral Fax Numbers for the fax numbers.

Note:

Do not advise the taxpayer that a new letter/notice will be issued.

10
Initial Contact Letter
Audit process has begun.

Note:

Status 10 is the date the notice or letter was issued.


The following are Initial Contact Letters (ICLs)
  • CP 75

  • CP 75A

  • CP 75D

  • CP 06

  • CP 06A

  • Letter 566

  • Letter 566-E

  • Letter 566-D

It has been more than 14 days since the update to Status 10 and the taxpayer has not received a letter or response or taxpayer states he has lost the letter.
  1. Verify the taxpayer's current address.

  2. If the address has changed input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  3. If there is no address change, transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  4. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  5. Refer to SERP Who/Where Form 4442 Referral Fax Numbers for the fax numbers.

    Note:

    Do not advise the taxpayer that a new letter/notice will be issued.

10
Initial Contact Letter
Audit process has begun.

Note:

Status 10 is the date the notice or letter was issued.


The following are Initial Contact Letters (ICLs)
  • CP 75

  • CP 75A

  • CP 75D

  • CP 06

  • CP 06A

  • Letter 566

  • Letter 566-E

  • Letter 566-D

30 days or more from the transferred call or Form 4442/e-4442 referral date and the taxpayer has not received letter or response Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
12
Special Contact Letter Sent
This Status is the same as Status 10. Some campuses use this status on certain cases.
Less than 45 days since update to Status 12.
  1. Advise the taxpayer he or she should have received or will be receiving shortly (depending on the status 12 date) a notice or letter requesting to submit information.

  2. Verify the taxpayer's current address.

  3. If the address has changed input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  4. If there is no address change, transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  5. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  6. Refer to SERP Who/Where Form 4442 Referral Fax Numbers for the fax numbers.

Note:

Do not advise the taxpayer that a new letter/notice will be issued.

12
Special Contact Letter Sent
This Status is the same as Status 10. Some campuses use this status on certain cases.
45 days or more since the taxpayer responded to any Initial Contact Letter and taxpayer has not received a letter or response.
  1. Verify the taxpayer's current address.

  2. If the address has changed input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  3. If there is no address change, transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  4. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  5. Refer to SERP Who/Where Form 4442 Referral Fax Numbers for the fax numbers.

Note:

Do not advise the taxpayer that a new letter/notice will be issued.

12
Special Contact Letter Sent
This Status is the same as Status 10. Some campuses use this status on certain cases.
30 days or more from the transferred call or Form 4442/e-4442 referral date and the taxpayer has not received letter or response Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
17
Cases referred to the campus Exam ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Caution:

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

Less than 30 days since taxpayer submitted information. Advise the taxpayer their case is being evaluated and they will be contacted by the Examiner within 30 days.
17
Cases referred to the campus Exam ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Caution:

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

30 days or more since taxpayer submitted information.
  1. Verify the taxpayer's current address.

  2. If the address has changed input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  3. If there is no address change, transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  4. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  5. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

17
Cases referred to the campus Exam ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Caution:

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

30 days or more since taxpayer submitted information or the Form 4442/e-4442 has been referred, and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
20
Back Down From Appeals
Case is in transit from Appeals to Exam Operation.
Less than 30 days since taxpayer submitted information. Advise taxpayer to allow 30 days for a response.
20
Back Down From Appeals
Case is in transit from Appeals to Exam Operation.
30 days or more since the taxpayer submitted the information.
  1. Fax any additional information to examination on Form 4442/e-4442, Inquiry Referral, where the AIMS control is located.

  2. Mark on the form "Expedite case in Status 20" .

  3. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

20
Back Down From Appeals
Case is in transit from Appeals to Exam Operation.
30 days or more from the Form 4442/e-4442 referral date and the taxpayer has not received letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
22
30 day letter
Cover letter for the first proposed Examination report issued which gives the taxpayer 30 days to respond.
30 day Letters:
  • Letter 525

  • Letter 566-B

  • Letter 566-D

Less than 30 days since update to Status 22, no letter/reply received by taxpayer.
  1. Advise taxpayer the report has been issued.

  2. Verify the taxpayer's current address.

  3. If the taxpayer's address has changed input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  4. Advise the taxpayer that once report is received to submit the requested information and allow 30 days for receipt.

22
30 day letter
Cover letter for the first proposed Examination report issued which gives the taxpayer 30 days to respond.
30 day Letters:
  • Letter 525

  • Letter 566-B

  • Letter 566-D

30 days or more since update to Status 22, no letter/reply received by taxpayer.
  1. Verify the taxpayer's current address.

  2. If the address has changed input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  3. If there is no address change, transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  4. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  5. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

22
30 day letter
Cover letter for the first proposed Examination report issued which gives the taxpayer 30 days to respond.
30 day Letters:
  • Letter 525

  • Letter 566-B

  • Letter 566-D

30 days or more from the transferred call or Form 4442/e-4442 referral date and no letter/reply received by that taxpayer. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
22
30 day letter
Cover letter for the first proposed Examination report issued which gives the taxpayer 30 days to respond.
30 day Letters:
  • Letter 525

  • Letter 566-B

  • Letter 566-D

Taxpayer received the report and has information to submit. Ask the taxpayer to submit the additional information to the requestor.
22
30 day letter
Cover letter for the first proposed Examination report issued which gives the taxpayer 30 days to respond.
30 day Letters:
  • Letter 525

  • Letter 566-B

  • Letter 566-D

Less than 30 days since the taxpayer responded and no letter or response received. Advise the taxpayer to wait 30 days for a response. Do not refer.
22
30 day letter
30 day Letters:
  • Letter 525

  • Letter 566-B

  • Letter 566-D

30 days or more since the taxpayer responded.
  1. Verify the taxpayer's current address.

  2. If the address has changed, input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  3. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  4. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

  5. Do not transfer, if there is no address change. If the taxpayer has submitted all of their documentation and disagrees with the proposed adjustment advise the taxpayer to review Pub 3498-A, The Examination Process, for appeal options.

22
30 day letter
30 day Letters:
  • Letter 525

  • Letter 566-B

  • Letter 566-D

30 days or more from the transferred call or Form 4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
23
Revised Audit Report Issued
Taxpayer information considered and a revised Examination report issued with a Letter 692.
Less than 30 days since update to Status 23 and no letter/report received by the taxpayer.
  1. Advise taxpayer the report has been issued.

  2. Verify the taxpayer’s current address.

  3. If the address has changed input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  4. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  5. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

  6. If the taxpayer's address has not changed, advise the taxpayer that once the report is received to submit the requested information and allow 30 days for receipt. If the taxpayer has submitted all of their documentation and disagrees with the proposed adjustment advise the taxpayer to review Pub 3498-A, The Examination Process, for appeal options.

23
Revised Audit Report Issued
Taxpayer information considered and a revised Examination report issued with a Letter 692.
30 days or more from the transferred call or Form 4442/e-4442 referral date and no letter/reply received by that taxpayer. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
23
Revised Audit Report Issued
Taxpayer information considered and a revised Examination report issued with a Letter 692.
Taxpayer received the report and has information to submit. Ask the taxpayer to submit the additional information to the requestor.
23
Revised Audit Report Issued
Taxpayer information considered and a revised Examination report issued with a Letter 692.
Less than 30 days since the taxpayer responded and no letter or response received. Advise the taxpayer to wait 30 days for a response. Do not refer.
23
Revised Audit Report Issued
Taxpayer information considered and a revised Examination report issued with a Letter 692.
30 days or more from the transferred call or Form 4442/e-4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
24
Statutory Notice of Deficiency Issued
This is the taxpayer's legal deficiency notification and it is sent by certified mail.

Letter 3219, Statutory Notice of Deficiency or
Letter 555, Notification of Findings based Upon Taxpayer’s Recent Data Re Tax Liability, (response to mail received during 90 day time frame.)
Less than 30 days since AIMS Status 24 date.
  1. Advise the taxpayer that a statutory notice has been issued and to follow the instructions in the notice when it is received.

  2. Do not solicit for additional information. If the taxpayer states he/she has additional information to support his case, advise taxpayer to send information as soon as possible for Examination consideration.

  3. The 90 Day or 150 days if the statutory notice was mailed to a taxpayer outside of the United States, time frame to petition Tax Court will not be extended.

  4. Verify the taxpayer's current address. If the address has changed, input the address change, refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  5. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  6. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

24
Statutory Notice of Deficiency Issued
This is the taxpayer's legal deficiency notification and it is sent by certified mail.

Letter 3219, Statutory Notice of Deficiency or
Letter 555, Notification of Findings based Upon Taxpayer’s Recent Data Re Tax Liability, (response to mail received during 90 day time frame.)
Taxpayer submitted additional information.
  1. Transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  2. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, with the information the taxpayer is providing and fax to Exam where the AIMS control is located.

Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.
24
Statutory Notice of Deficiency Issued
This is the taxpayer's legal deficiency notification and it is sent by certified mail.

Letter 3219, Statutory Notice of Deficiency or
Letter 555, Notification of Findings based Upon Taxpayer’s Recent Data Re Tax Liability, (response to mail received during 90 day time frame.)
Taxpayer indicates they have not provided the information and the time frame for the Letter 3219 has expired.
  1. Transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  2. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  3. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

24
Statutory Notice of Deficiency Issued
This is the taxpayer's legal deficiency notification and it is sent by certified mail.

Letter 3219, Statutory Notice of Deficiency or
Letter 555, Notification of Findings based Upon Taxpayer’s Recent Data Re Tax Liability, (response to mail received during 90 day time frame.)
30 days or more from the transferred call or Form 4442/e-4442 referral date and taxpayer has not received a Statutory Notice or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
25
Additional Information Requested
Less than 30 days since update to AIMS Status 25. Advise taxpayer the additional information he or she submitted has been reviewed and more information is required. The taxpayer should hear from us within 30 days.
25
Additional Information Requested
The information submitted by the taxpayer was not sufficient to change report and additional information was requested.
Taxpayer did not receive request for additional information.
  1. Verify the taxpayer's current address.

  2. If the address has changed, transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  3. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  4. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

  5. If the taxpayer's address has not changed, advise the taxpayer that once report is received to submit the requested information and allow 30 days for receipt.

25
Additional Information Requested
The information submitted by the taxpayer was not sufficient to change report and additional information was requested.
Taxpayer responded to the request for additional information less than 45 days ago. Advise the taxpayer to allow 45 days for a response from Exam or EITC Certification Operation.
25
Additional Information Requested
The information submitted by the taxpayer was not sufficient to change report and additional information was requested.
Taxpayer responded to request for additional information and 45 days or more have passed and the taxpayer has not received a letter or response.
  1. Verify the taxpayer's current address.

  2. If the address has changed, input the address change, refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  3. If there is no address change, transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  4. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  5. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

25
Additional Information Requested
The information submitted by the taxpayer was not sufficient to change report and additional information was requested.
30 days or more from the transferred call or Form 4442/e-4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
38
Cases referred to the campus fraud coordinator and the response from the coordinator is expected to take longer than 30 days.
Less than 60 days since taxpayer submitted information.
  1. Advise the taxpayer their case is being evaluated and they will be contacted within 60 days.

  2. Verify the taxpayer's current address.

  3. If the address has changed, input the address change, refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

51
Preparing to Close Case
Less than 30 days since taxpayer submitted information.
  1. Advise the taxpayer to allow 30 days for a response.

  2. Verify the taxpayer's current address.

  3. If the address has changed, input the address change, refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

51
Preparing to Close Case
Taxpayer submitted additional information.
  1. Fax any additional information to examination on Form 4442/e-4442, Inquiry Referral, where the AIMS control is located.

  2. Mark on the form "Expedite case in Status 51" .

  3. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

51
Preparing to Close Case
30 days or more from the Form 4442/e-4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
52 & 53
Statutory Notice of Deficiency being printed
Less than 30 days since the taxpayer submitted information.
  1. Advise the taxpayer to allow 30 days for a response.

  2. Verify the taxpayer's current address.

  3. If the address has changed, input the address change, refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

52 & 53
Statutory Notice of Deficiency being printed
Taxpayer submitted additional information.
  1. Fax any additional information to examination on Form 4442/e-4442, Inquiry Referral, where the AIMS control is located.

  2. Mark on the form "Expedite case in Status 52 or 53" .

  3. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

52 & 53
Statutory Notice of Deficiency being printed
30 days or more from the Form 4442/e-4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
54
Reviewing Taxpayer Response
If less than 30 days from Correspondence Receive Date (CRD).

Note:

Letter 4476 is issued to the taxpayer acknowledging that their response has been received.

  1. Advise taxpayer we have received the correspondence and are working the case.

  2. Taxpayer should receive initial interim letter acknowledging receipt of the information submitted within 30 days of IRS receipt.

  3. Do not refer.

54
Reviewing Taxpayer Response
If 30 days or more but less than 45 days from the Correspondence Receive Date (CRD) and taxpayer has not received a response.

Note:

After 30 days the Letter 3500 is issued to the taxpayer as an interim letter.

  1. Advise taxpayer we have received the correspondence and are working the case.

  2. Verify the taxpayer's current address.

  3. If the address has changed input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

54
Reviewing Taxpayer Response
45 days or more have passed from the Correspondence Receive Date (CRD) and taxpayer has not received a letter or response.
  1. Advise taxpayer we have received the correspondence and are working the case.

  2. Verify the taxpayer's current address.

  3. If the address has changed input the address change. Refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  4. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  5. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

  6. If no address change, and taxpayer has not received Letter 4476 or Letter 3500, transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

55
Interim Letter Sent
Less than 45 days since interim letter issued, and Status 55 date.
  1. Advise taxpayer we have received the correspondence and are working the case. Taxpayer should expect a response within 45 days from the date on the interim letter sent or by the response date shown in the interim letter.

  2. Verify the taxpayer's current address.

  3. If the address has changed, input the address change, refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart

  4. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  5. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

  6. Do not refer, if there is no address change.

55
Interim Letter Sent
45 days or more from the date the interim letter was sent, or by the response date shown in the interim letter. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
56 Taxpayer has additional information to submit or it is 30 days or more from the taxpayer's previous reply to correspondence and the taxpayer has not received a reply
  1. W&I Campus or SBSE Campus: Transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  2. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  3. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

57
Over 115 days since the taxpayer response - Third interim letter sent.
Less than 30 days since interim letter issued, and Status 57 date.

Note:

Interim Letter 3501 issued advising taxpayer additional time is needed for resolution.

  1. Advise taxpayer we have received the correspondence and are working the case. Taxpayer should expect a response within 30 days from the date on the interim letter sent or by the response date shown in the interim letter.

  2. Verify the taxpayer's current address.

  3. If the address has changed, input the address change, refer to IRM 3.13.5.29, Oral Statement/Telephone Contact Address Change, and then transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

57
Over 115 days since the taxpayer response - Third interim letter sent.
30 or more days elapsed since interim letter.
  1. W&I Campus or SBSE Campus: Transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  2. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  3. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

57
Over 115 days since the taxpayer response - Third interim letter sent.
30 days or more from the transferred call or Form 4442/e-4442 referral date and taxpayer has not received a letter or response. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
80 through 89
Case referred to Appeals
Less than 45 days since referral to Appeals (Status 81 - 89) and no correspondence received.

Note:

Cases are referred to Appeals by taxpayer request or when a taxpayer petitions Tax Court.

Advise the taxpayer the case has been sent to Appeals. Advise the taxpayer the case has been sent to Appeals and to expect a letter or telephone call from Appeals within 45 days.
80 through 89
Case referred to Appeals
46-59 days since referral to Appeals and no contact from Appeals.
  1. Verify the taxpayer's current address.

  2. If the address has changed, input the address change and then complete the Form 4442/e-4442, Inquiry Referral, and send to the AARS team by email or EEfax. Refer to the Appeals Accounts Resolution and Customer Service Contact under SERP Who/Where page to access email address and EEfax number.

80 through 89
Case referred to Appeals
30 days or more from the Form 4442/e-4442 referral date and no Appeals reply. Review AMS history for comments from AARS under Issue Description: APPEALS. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.
90
Examination Closed
The taxpayer is asking about a refund or notice from the audit.

Note:

If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.

  1. Advise the taxpayer to allow 6 weeks for the processing of any refund/notice.

    Note:

    The type of CP 21 notice that will generate when the TC 30X posts will depend on whether the adjustment results in a balance due or a credit.

  2. If the taxpayer is requesting a copy of the audit report, refer to IRM 21.5.10.4.4, Requests for Copies of Audit Reports.

90
Examination Closed
Taxpayer has not requested an Audit Reconsideration.
  1. Advise taxpayer examination is closed.

  2. Determine if taxpayer qualifies for Audit reconsideration. Refer to IRM 4.13.1.2, Definition of an Audit Reconsideration, IRM 4.13.1.3, Reasons for a Request, and IRM 4.13.1.4, Criteria for Reconsideration.

  3. If the taxpayer does qualify, explain the Audit Reconsideration procedures and processing time frames. Refer to IRM 4.13.2.3, Role of a Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function.

  4. Issue Letter 3338C, Audit Reconsideration Acknowledgement Letter, if appropriate.

90
Examination Closed
Less than 60 days since the taxpayer has requested an Audit Reconsideration
  1. Confirm Letter 3338C, Audit Reconsideration Acknowledgement Letter, was sent.

  2. If taxpayer qualifies for Audit Reconsideration, issue Letter 3338C, Audit Reconsideration Acknowledgement Letter.

  3. If Letter 3338C, Audit Reconsideration Acknowledgement Letter, was previously sent, check to see if Exam Operation has an open case control on TXMOD.

  4. If not, advise taxpayer they need to respond to the Campus as outlined in Letter 3338C, Audit Reconsideration Acknowledgement Letter, with requested documents for reconsideration.

  5. Ask the taxpayer if they have a new address. If yes, change the address. Refer to IRM 3.13.5.49, Information Required on Address Changes and IRM 3.13.2.3, BMF Addresses, for instructions on inputting an address change.

  6. Complete Form 4442/e-4442, Inquiry Referral, with new address and fax to the Exam Operation where the TXMOD control is located.

  7. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

90
Examination Closed
Between 60-119 days since taxpayer has requested Audit Reconsideration.
  1. W&I Campus or SBSE Campus: Transfer the call to the correct number based on the PBC code using the above PBC Call Transfers chart.

  2. Assistors without the capability to transfer a call, complete a Form 4442/e-4442, Inquiry Referral, and fax to Exam where the AIMS control is located.

  3. Refer to SERP Who/Where, Form 4442 Referral Fax Numbers for the fax numbers.

90
Examination Closed
More than 119 days, audit reconsideration is open and no contact has been made. Refer to the procedures in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.