4.13.5  Automated Substitute for Return (ASFR)  (10-01-2006)
General Information

  1. This chapter discusses ASFR reconsiderations. For ASFR assessments, a reconsideration might be:

    1. A delinquent return (1040, 1040A, or 1040EZ) or a statement of proof that the taxpayer previously filed under another TIN after the ASFR assessment was input to the taxpayer’s account.

    2. A duplicate return freeze (A freeze, generated by TC 976 or TC 977)

    3. A notification of a filing status change.

    4. For more detailed information on taxpayers’ responses see IRM 5.18.1.  (10-01-2006)
Consolidation of ASFR Audit Reconsiderations

  1. All ASFR reconsiderations will be worked in the:

    • Brookhaven Campus, (ASFR unit) if the case is a SB/SE case (1040 return containing a Schedule C, E, F or Form 2106)

    • Brookhaven Campus (ASFR unit) if the case is an International case

    • Fresno Campus (ASFR unit) if a W & I case (1040 return without schedule C, E, F, or Form 2106)

    Refer to Exhibit 4.13.7-1 for addresses to send ASFR reconsiderations requests/cases.


    An ASFR assessment is indicated by TC 290 with an accompanying TC599 cc88. Any Reconsideration received for which the account contains a TC 290 with TC 599 cc89 should be forwarded to Accounts Maintenance.  (12-31-2009)
Referrals to Exam

  1. ASFR will refer cases to Exam Classification in accordance with 5.18. ASFR will adjust the taxpayer’s account to agree with the taxpayer’s return prior to sending to Exam. If Classification selects the return for Correspondence Exam issues, the case will be worked in accordance with original Correspondence Exam procedures. (i.e. 30 day letter with report, Statutory Notice of Deficiency).  (10-01-2006)
Transfer of Audit Reconsideration Cases to Consolidated ASFR Sites

  1. Audit reconsiderations received in the losing center:

    1. Input history item on TXMOD showing date return was received and where shipped.

    2. Input TC 470 to stop enforcement action.

    3. Prepare Form 3210. Fax copy to gaining center.

    4. Send work overnight using United Parcel Services (UPS).

    5. Receiving center will send acknowledgement copy of Form 3210.

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