Potential AUR cases are systemically identified through computer matching of tax returns with corresponding information returns in the Information Returns Master File (IRMF). Cases are selected for inventory in a manner determined to provide overall compliance coverage. Selected cases undergo an in-depth review by a Tax Examiner to identify underreported and/or over-deducted issues which require further explanation to resolve the discrepancy.

Internal Revenue Code Chapter 61 (Information and Returns), Subchapter A (Records and Returns), Part III (Information Returns), sections 6031 – 6059, contain the requirements for the filing of information returns for income reporting purposes. Rev. Proc. 2005-32 describes, by category, a non-exclusive list of contacts with taxpayers and other actions by the IRS that are not examinations, inspections, or reopening of closed cases.

The Director, Exam Field and Campus Policy, Small Business/Self Employed, is the executive responsible for the IMF AUR Program.

The AUR Program Manager, Headquarters Examination Operations, Field and Campus Policy, IMF AUR Policy is responsible for IMF AUR policy and the procedures in this IRM.

AUR inventory is monitored and managed using a series of specific, detailed reports accessed through the AUR system.

IDRS reports applicable to AUR cases are accessed and monitored through the use of the Control-D reporting system.

Process improvement procedures are in place to mitigate system and IRM inefficiencies.

SBSE AUR Policy monitors case inventory and analyzes data available through the AUR system to determine efficiency.

System access is granted via permissions through Business Entitlement Access Request System (BEARS) and AUR Coordinators. AUR Policy performs quarterly reviews to verify the accuracy of system permissions.

Terms used in this IRM are listed and defined in Exhibit 4.19.2-1, Glossary.

Acronyms used in this IRM are also listed and defined in Exhibit 4.19.2-1, Glossary.

Even though the IRS strives to improve its systems and provide better service, some taxpayers still have difficulty in getting solutions to their problems or appropriate, timely responses to their inquiries. The purpose of the Taxpayer Advocate Service (TAS) is to give taxpayers someone to speak for them within the IRS. Information on the new TAS Case Acceptance Criteria and how and when to refer a taxpayer to TAS is available in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. The TAS toll-free case intake line is 1-877-777-4778 or TTY/TDD 1-800-829-4059. Service Level Agreements between TAS and the Operating Divisions are available at the TAS web site.

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights.

For additional information about the Taxpayer Bill of Rights, see Taxpayer Bill of Rights.

Form 3210 - Transmittal, Receipt and Control Records - Correspondence, teletype, transmittal letters, reports, and transmittal receipt and control documents, etc., pertaining to receiving, controlling and transmitting tax returns, taxpayer account registers, and related documents will be maintained within the Operation for one year from the date the transmittal was prepared. After the one-year period the document can be destroyed as authorized by the National Archives and Records Administration (NARA) approved Document 1299, IRS Records Control Schedules (RCS) 23, Item 36..

Certified and Registered Mail Records - Statutory Notice Certified listings will be maintained within the Operation for three years after the closeout of the AUR tax year. At the end of the three-year period, ship the listings using Standard Form 135, Records Transmittal and Receipt. Follow the form instructions for completion and ship to the appropriate FRC. The form and instructions can be found at SF-135 and Instructions.6//

Automated Underreporter employees are mandated to use the Integrated Automation Technologies (IAT) tools. The IAT tools assist the Tax Examiner/Clerk with IDRS research and input. See Exhibit 4.19.3-18, Mandated IAT Tools, for a list of mandated IAT tools.

If an IAT tool is not functioning properly, the case will be worked using IDRS. For more information on each tool, as well as job aids for each tool, see Job Aids at AUR Research Portal. To report any IAT problem, go to IAT Share Point, select "Known Issues" and follow the instructions on the tab.

AUR correspondence and tax returns are scanned, systemically transferred, and associated in the AUR System. Once the file is received by AUR Case Management (CM), it will become a permanent record stored within the AUR database. The responses received for the AUR cases can’t be deleted or edited once associated. The images/documents can be viewed in PDF format from the case history screen.

Ephesoft is software used by high volume scanners to convert paper documents into digital images which are sent to AUR CM. The primary users of the scanned documents are AUR clerks and tax examiners. The images will also be available to other Operations who have access to AUR CM and Account Management System (AMS).

AUR scanner operators (AUR clerical staff) are required to perform a cursory review of all scanned documents as part of the validation process using the Ephesoft software. This ensures images received into AUR CM are clear and legible, and the required data is available to associate the scanned documents with the AUR case. See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures.

Policy Statement P-21-3 Guidelines are the result of a task force initiated to provide timely and quality responses to taxpayer correspondence. The general guidelines are:

The AUR system automatically generates an interim letter (Letter 4314-C) when the IRS received date exceeds a specific number of days as determined by the AUR Coordinator.

A Letter 4314-C is generated for batch in AB (Associated Batch) or SB (Suspense Batch) for batch types 41, 44, 52, 53, 58, 72, 74, 81, 83 and 98. The AUR Coordinator has the option to select Assigned Unit (AU) and Batch Finished (BF) status.

When a change of address is identified during the validation process in Ephesoft on an agreed correspondence (BT 51 or 71), ensure to update the address on the AUR System.

To change a domestic address, access the Update Address window by taking the following actions:

The update address option can also be accessed while in the batch building screen:

To add or change a foreign address, access the Update Address window by taking the following actions:

The system automatically creates an assessment record on all appropriate cases with process codes (PCs) 20, 67, 87, and 90-93 and for all ELF cases with PCs 37,47, 51, 52, 70, 71, and 73, based on the control parameter dates set by AUR Coordinator.

After dates designated by the AUR Coordinator have passed, ALL assessments must be input via IDRS.

The AUR system creates a tape to upload assessment information to IDRS - except on cases where the Tax Examiner has determined a manual assessment will be done. Manual assessments are input directly to IDRS. The "xMend" or "REQ 54" IAT tool must be used when making an adjustment on an account.

AUR assigns a sequence number to each assessment record based on the order the PC verification process is completed.

Assessment volumes are limited for each blocking series. The AUR Coordinator and the Computer Service scheduler ensure that daily limits per blocking series are set correctly, and that the combination of automated and IDRS assessments don’t exceed the daily input limitations.

Each released batch has its own adjustment sequence series and this order MUST be maintained during the shipping to Files. The employee number is composed of ten digits as follows:

Ship assessments to the Files Operation for Computer Form (CF) 5147 association. Each campus will work with the Files Operation to determine how to prepare and ship the assessments. Batch Types 51, 67, 71, 79 and 87 don’t generate the auto assessment listing, use a Batch listing as the transmittal document.

The AUR bar code printed on the Form 4251, Return Charge-Out, generated for paper returns contains the social security number (SSN) and tax year of the associated case. Beginning TY 2022, Form 4251 will be scanned with paper tax return to validate through Ephesoft. Once uploaded, the system auto-batches these cases.

Form 4251 is not generated for ELF cases (Virtual case). A batch and Work Unit listing are available to print/view (in lieu of Form 4251).

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The indicators identify the copy of the notice and are:

The Case History Screen contains information about the movement and actions taken on a case through the AUR processing. This section provides a brief explanation of each field.

The Action Code indicators are:

The Delivery Status Codes are:

To access the Case History screen take the following actions:

As each case is built into the AUR system it is assigned a nine-digit CSN. The CSN corresponds to the location of a case. The CSN is composed of different elements, depending on whether or not a case is in a regular batch or a suspense batch.

The CSN of a regular batch consists of four sections. The definitions of the numbers in sequence (left to right) are:

The CSN of a suspense batch consists of three sections. The definition of the numbers in sequence (left to right) are:

The CSN is displayed on the Case History Screen.

The CSN is valid as long as the original batch remains intact and in order during processing. If a case is removed from its original location in the batch and is not returned to it, the CSN is not valid for locating the case. A new CSN is assigned when the case is built to a new batch.

Initial charge-outs (Form 4251) are produced for paper cases and routed to the Campus Files Operation.

There are certain File Location Codes (FLCs) that indicate the tax return was filed electronically. See IRM 4.19.2.3.15, Electronic Filing System, for a complete list of the FLCs.

Charge-outs are not printed for electronically filed returns (ELF). The system auto batches the ELF cases into BT 01-19 and are identified as "Virtual batches" (no physical case). The batches are systemically closed and updated to "AB" status. A batch and Work Unit Listing is available to print/view.

A complete case includes the following:

Paper tax returns and charge-outs are forwarded to the AUR Program for scanning, sorting, batching and case control based on workload demands.

A miscellaneous or Correspondex letter is issued to taxpayers when the case requires additional information (for example, Letter 2625-C, or Letter 2626-C).

The system assigns the mail out/ notice date when the batch status is updated to "RB" (Release Batch). The system automatically moves cases to the appropriate suspense batch after PC verification and the batch is updated to status "RB" .

Letter information (cases with internal process code (IPC) 6L, 8L and 8M) is uploaded daily to Correspondex and generates letters from the AUR system. The letters are dated three to five days from the date the batch status was updated to "RB"

The Suspense Summary report displays the Saturday week ending date for letters released from Monday to Friday in the Projected Notice/Letter Date field on the report. The week ending date for BT 60 may contain more than one letter date.

CP 3219A letter (IPC 8L, 8S and 8M) cases are filed under the original CP 3219A case sequence number. The Suspense Summary report also displays REFILE in the Batch field to indicate these cases are suspended under the original CP 3219A date in CSN order.

Cases with letter IPC 6S have either a paper letter in the folder or a letter input on IDRS. The system dates these letters one day from the date the batch is updated to "RB" status.

Each CP 2000 contains a coding/deposit string that is used by the Receipt and Control/Deposit function to assist them in posting payments to the taxpayer's account.

Receipt and Control/Deposit function may place a rocker under the CP 2000 amount due of the coding/deposit string that appears at the bottom of the CP 2000 Notice, or under the proposed amount due, which indicates full payment. If a specific dollar amount has been entered, it is an indication of partial payment.

The string appears at the bottom of the CP 2000 page that provides the return address.

The string consists of the following information (left to right):

For a designated number of days following a disaster/emergency, new correspondence is not sent and cases in CP 3219A suspense are not defaulted if the case file address is in the covered disaster/emergency areas, unless a Tax Examiner has determined there are compelling reasons to contact the taxpayer sooner.

IN ALL CASES, be aware of the Statute Expiration Date. You must ensure that the Statute of Limitations is protected for all assessments. Don’t hold these cases beyond January 15 of the statute year. After this date, all cases must be forwarded to the Statute Unit for default assessments.

Discovered remittance - A response and/or correspondence with an original form of payment attached such as a personal check, money order or cashier’s check. Also, a loose check(s) discovered in an envelope or attached to a blank piece of paper. For voided or blank checks, see (5) below.

If any of the items listed in (1) are discovered, both the Form 3244, Payment Posting Voucher, and Form 4287, Record of Discovered Remittance, MUST be completed.

Form 3244 (an original and a copy) must be completed by the person who discovers the payment. The form must be completed for each discovered remittance and must include entries in the following fields:

Form 4287 - This form is completed daily to log all discovered remittances and must have entries in the following fields:

VOIDED CHECKS/BLANK CHECKS

IRS CHECKS - Returned IRS refund checks are handled differently than regular discovered remittances or "VOIDED" personal checks. If you find any IRS refund check, take it to your Manager/Lead to be routed to the Refund Inquiry Unit. See Refund Inquiry Unit Addresses to determine the correct Refund Inquiry Unit address.

AUR Tax Examiners will communicate with certain taxpayers via secure messaging.

A Restricted Case Code (RCC) is assigned to these cases. A message will alert the clerk if a RCC requiring special processing is present. Provide a listing to the designated AUR user of these cases.

A clerk is assigned to the TDC unit to take specific actions on the eGain system for TDC cases.

Taxpayers have 90 days to petition the U. S. Tax Court. If the CP 3219A is addressed to a person outside the United States, the time to petition is extended to 150 days.

Docketed cases are high priority and must be pulled from the current batch immediately so they can be transferred to the designated Tax Examiner. Docket procedures must be completed no later than the ADMIN FILE DUE TO APPEALS date on the docket listing.

Newly docketed Tax Court cases are uploaded and are used to create the Docketed Information Management System (DIMS) list, which is received via email, by clerical. The DIMS list contains the following information listed below and is used to locate cases belonging to each site:

Use the table below to determine what actions to take:

If unable to locate the CP 3219A on Control D take the following actions:

Returns are filed electronically by electronic transmitters or from a home computer through a third-party vendor (On-Line Filing). Initially individual electronic returns were transmitted to Andover (ANSC), Atlanta (ATSC), Austin (AUSC), Brookhaven (BSC), Cincinnati (CSC), Fresno (FSC), Kansas City (KCSC), Memphis (MSC), Ogden (OSC) and Philadelphia (PSC) Submission Processing Centers and Enterprise Computing Center - Memphis (ECC-MEM). Individual electronic returns are now transmitted to ANSC, AUSC, FSC, KCSC, PSC and ECC-MEM.

All electronically transmitted returns are identified by a unique DLN. The following FLC have been designated for the electronic filing of individual income tax returns. The second number listed is the roll over FLC used when a site exhausts the regular FLC for a given processing date.

Electronic return information returns can be secured from the Tax Return Data Base (TRDB) and is accessed as part of the AUR case file.

Electronically filed (ELF) (Virtual Cases - V) returns don’t have paper copies stored in Campus Document Retention, Files Operation, for associating taxpayer correspondence. Therefore, it is not possible to send copies of attachments/responses to Document Retention, Files Operation, for association with an ELF DLN.

Access to Employee BT 83, 90, 91 and 92 is restricted by the AUR system.

During the download of the extract tapes, the AUR system assigns PC 06 to employee cases and assigns these cases to BT 90. These cases are worked by designated employees.

Notices and correspondence continue to be generated and mailed. However, when any notice or letter is issued, the system assigns the case to BT 91.

Inform the Tax Examiner designated to work these types of cases when any correspondence is identified in the Scanned Images Report.

When a case has been requested for transfer to Campus Examination, or by an Area Office, the Tax Examiner assigns the appropriate PC ( 35, 36, 38, 63, 64, 66, 83, 85, 86, or 94) and routes the case.

Beginning in TY 2022, all case files will be digitized and print label will not generate. For prior years not yet digitized, the case label information is printed directly on the upper right corner of the folders. The following is included as part of the printed case label:

The case information is generated during the weekend batch runs and is electronically routed to the printing equipment for processing. Folders are printed, maintained and received in strict CSN order.

Folders are initially produced for paper (non virtual) cases that receive a CP 2000, a CP 2501, or a Research Request.

Subsequent labeled folders are produced when paper cases are moved to BT 55, BT 60 and BT 70.

When folders are printed:

Compare empty folders to the extra cases, if a match is found inter-file the foldered cases. If no match is found, check case history. If the case history shows:

Compare extra cases to the empty folders. If a match is found inter-file the foldered cases. If no match is found, check case history. If the case history shows

A location is a three character code that can be alpha or numeric. It identifies the place where batches and/or cases are located.

There are two locations assigned by the AUR system:

The Tax Examiner uses a miscellaneous letter when it is appropriate to send a letter to the taxpayer and take another action on the case at the same time. They assign a PC other than a 6L, 6S, 6X, 8L, 8M or 8S on these cases.

Cases are filed in the appropriate AUR suspense file based on the PC assigned by the Tax Examiner. The letter displays the CSN of the PC action. For additional information, see IRM 4.19.2.3.9, Correspondex Letters.

Miscellaneous letters rejected by IDRS are not batched; transfer to and notify the Tax Examiner who initiated the letter.

See IRM 4.19.2.3.29.3, Undeliverable Miscellaneous Letters, for handling undeliverables for these letters.

The Photocopy Unit may forward a Form 4506, Request for a Copy of Tax Form or Individual Tax Account Information, to AUR (usually the Clerical Function). If such a request is received:

If the return can’t be located and/or a return has been closed to another area or returned to the Campus Files Operation, Document Retention, advise the requesting Campus Photocopy Unit.

Requests for copies of CP 2000 are made by many functions, usually through the use of Form 4442, Inquiry Referral. Use the AUR print menu to make the copy and send it to the taxpayer.

Clerks are restricted to using specific PCs.

The ONLY PCs that can be input by clerks are 11-17, 21-29, 34-36, 38, 54, 58, 60, 63, 64, 66, 79, 80, 81, 83, 85 and 86 at the direction of the AUR Coordinator.

The ONLY IPCs that can be input by clerks are: LC (Lost Case) or RF (Refile Case).

Whenever a taxpayer response causes the figures on the original CP 2000 to change, an amended or recomputed CP 2000 with the correct figures is issued.

The AUR system assigns these cases to BT 55, based on the PC assignment.

CP 3219A with a Recomputed CP 2000 keep the CP 3219A CSN and are returned to BT 70.

When Tax Examiners need a case, they will use the REQUEST CASE option. Generally these cases are Taxpayer Advocate or Telephone cases, but there can be other reasons the Tax Examiner is requesting the case. This generates a request charge out. To access the charge-out take the following actions:

Once the charge-outs are printed/viewed, take the following actions:

Cases can be returned to BT 40, 50, 55, 60, and 70 using IPC RF.

If the clerk has a physical response with an RF and the system still indicates the case is virtual ("V" ) check to see if the Tax Examiner has input the IRS received date in the case, if not send back to and notify the Tax Examiner who input the RF.

Before assigning an SSN to Lost Case, check the current assignment. If the SSN is currently assigned to other than an AUR suspense batch, enter IPC RF to move the SSN back to the previous AUR suspense batch.

IPC RF systemically moves cases back to the previous AUR suspense batch. This is necessary in order for the case to follow consistency checks for moving the case to next stage of processing.

The following IPCs and PC are re-filed back into BT 70 using the original CSN:

Return the case to the appropriate AUR suspense batch (in CSN order) to wait for system aging. During the system aging, each case is updated with a code indicating the batch number to which the case will be assigned.

If the case can’t be returned to the AUR suspense batch, the system displays a SEID. Use the Transfer option to transfer the case to the designated SEID and send notification.

Cases in BT 89 or BT 98:

Assessments on agreed CP notice responses will generally have the adjustment input (agreed batch types batches updated to "RB" status) within 30 calendar days of the IRS received date.

Assessments on agreed CP 3219A responses will generally have the adjustment made (agreed batch types batches updated to "RB" status ) within 30 calendar days of the IRS received date.

Assessments on defaulted CP 3219A cases will generally have the adjustment made (batch updated to "RB" status) within 10 calendar days after the AUR system allows case movement to BT 79.

The following time frames are, as a rule, applied to the appropriate suspense files.

The AUR system generates a Suspense Aged Batch Report each week that shows which suspense batches have met the appropriate suspense time frames during the previous week. The system has checked for the required conditions such as foreign address, disaster end dates and new transactions and allows the appropriate suspense time.

Cases from many different batches and under several different circumstances are transferred to the SEID of the Tax Examiner who worked the case or to a designated Tax Examiner, lead or coordinator.

To transfer cases:

Transferred cases are assigned to the appropriate technical Unit Suspense Batch.

The Post Office returns (to IRS) all notices and miscellaneous letters that it is not able to deliver.

When the undeliverable notices are targeted to the applicable batches, the system checks for a new address and marks the case with an undeliverable indicator. The indicators are:

DELIVERY STATUS CODE - Indicates a response from USPS concerning the status of the certified mailing ( CP 3219A notices). The following is a list of delivery status codes and meanings:.

Undeliverables for Spousal and/or POA CP notices or CP 3219A must not be assigned to a batch. If batch building by scanning the AUR bar code, the system identifies the Spousal and/or POA notice (indicator) and displays a message. If key entering the SSN, verify the Notice Indicator before entering the SSN - only Notice Indicator 1 must be entered. If the Notice Indicator is 2, 3 or 4, follow instructions for that notice type.

Undeliverable CP notices and miscellaneous letters received after case closure on AUR don’t need address research, discard the undeliverable notice/letters.

The Undeliverable Report maintains the volume of undeliverables by notice type and those with better addresses. For more information about the report, IRM 4.19.2.10.27, Undeliverable Report. Discard undeliverable notice(s) with verified notice indicator of 2, 3 or 4.

AUR Tax Examiners (and specific other assistors with AUR access) are able to view and/or work a case regardless of where the case was initiated.

Each CP 2000 notice date must be reviewed before the notices are mailed. A valid sample of cases is pulled and built to BT 95200-399. See IRM 4.19.2.6.62, BT 95 - Review, for additional information and sampling instructions.

When the cases have been reviewed, the technical unit updates the batch status to "BF" and prints the Reworked Case listing which displays the cases that Tax Examiners have reworked. For additional information, see IRM 4.19.2.10.19, Reworked Case Listing. The list may also be printed by the Clerical Function if it is necessary.

Cases that don’t appear on the Reworked Case listing are systemically returned to the AUR suspense batch when the batch status is updated to "RB" . Physically return the cases to the appropriate AUR suspense file after checking for a folder for any paper cases.

The Correspondence Production Services (CPS) print and mail CP 2501, CP 2000, CP 3219A and the AUR generated C-Letters. The CPS sites are located in Ogden and in Detroit.

If the cases identified as CP 3219A not mailed are not handled prior to default, the system identifies these cases during the default auto-purge process by displaying the message "Stat not generated-Build to BT 59 or 68" . Take the following actions:

When CPS can’t generate and mail a CP 3219A, the notice is suppressed and not returned to the AUR Campus. Within two weeks of printing the notice date, CPS transmits a listing of CP 3219A not generated to the AUR system. The AUR system generates a Stat Notice Not Generated Report. See IRM 4.19.2.10.22, CP 3219A (Stat) Not Generated Report, for more information on this report. Take the following actions to identify these cases:

When a federally declared disaster results in the IRS granting tax relief, HQ Policy enters the designated disaster zip codes that correspond to the covered disaster area, the disaster begin date, the disaster end date and the disaster type to the AUR system. Based on the disaster type and the dates, the AUR system suppresses the generation of CP 2501 and CP 2000 notices and rejects the assignment of PC 75 and 77 to generate a CP 3219A. As prompted by the system, follow the instructions for BT 93 IRM 4.19.2.6.60, BT 93 - Declared Disaster.

A second CP 2000 notice is generated for the spouse when the spousal address has changed since the AUR tax year was filed. The second notice is an exact duplicate of all the information contained in the original notice mailed to the primary taxpayer with the exception that the second notice contains the current address of the secondary taxpayer.

A CP 3219A is sent to each spouse regardless of their address.

The AUR system makes a request to the National Account Profile (NAP) to research and provide address information for the secondary SSN. If there is a match, the address is updated on the system and a notice is generated for the primary and the secondary SSN.

The AUR bar code on the CP 2501, CP 2000/Recomp, and CP 3219A contains the SSN, Tax Year, and an indicator to identify and to differentiate the copy of the notice generated for the primary taxpayer, the spouse, and the Power of Attorney (POA). The SSN is displayed first, followed by the tax year and then the indicator:

The AUR System generates a weekly Reject listing identifying rejected cases in CSN order. The Reject listing must be printed/viewed every week and worked as soon as possible. For additional information about the listing, see IRM 4.19.2.10.18, Reject Listing.

There are six reject conditions for CP Notices. The codes for these conditions are:

Use the Reject listing to build cases with Reject Code 5 and 8 into BT 39. Indicate the reject code on the Form 4251, Campus cover sheet or on the case folder.

When the cases have been batched, the system posts an "R" (Reject) on the Case History.

Whenever it has been determined that a CP 2501, CP 2000 or CP 3219A (PC 75) should not be mailed, the STOP NOTICE option is used to prevent the notice from being mailed. When SSNs are added to Stop Notice, the system automatically assigns the appropriate notice-not-mailed PC. If it has been determined that the PC 77 should not be mailed, the STOP NOTICE Option is used and the notice must be pulled manually by the clerical function. The system posts a "C" or "D" on the Case History.

The SSN (of the notice to be stopped) must be entered by the second Friday before the Notice Mail out Date.

If an SSN was entered to stop a CP notice but the notice should be mailed, the AUR Coordinator must delete the PC.

When paper responses are received, an initial sort is recommended by agreed, disagreed and received date. Use the following order to determine the IRS Received Date:

Date stamp all incoming paper correspondence with AUR received date and prepare the correspondence for scanning and validating.

Use the Unassociated Cases Window to route all non-AUR correspondence to the appropriate area.

Special Handling indicator will be set as appropriate when validating scanned responses using Ephesoft, See SBSE AUR Clerical Digitization Process, for more information. Use the Scanned Images Report to process the following:

Responses, other than identity theft and reconsiderations, must be built (controlled) on the AUR system within 7 business days of the AUR received date. Reconsiderations must be built (controlled) on the AUR system within 10 business days of the AUR received date.

The AUR system creates a CP 3219A record for cases assigned a PC 75.

A CP 3219A is created for each spouse regardless of their address. Each notice is preceded by a Banner Page which splits the name line and explains the CP 3219A requirement for mailing the spousal notice.

PC 75 CP 3219A are generated in CSN order and paper cases receive a new folder. A CP 3219A consists of a CP 2000 reprint notice, two mail copies of the Banner Page, the Statutory Notice of Deficiency (CP 3219A), Notice of Deficiency - Waiver (Form 5564). The AUR bar code is displayed on the Form 5564.

The CP 3219A is a legal document. Therefore, no marks or corrections will be made on the notice.

Certified Mail Listing (CML) - CPS routes one copy of the date stamped domestic certified listing and one copy of the registered foreign listing with any domestic or registered corrections to each AUR campus. Electronic copies of the CP 3219A are sent to Control D and within the AUR system. See IRM 4.19.2.2.2, Maintaining Documents in AUR, for additional information on retaining certified listing. If a CML is requested and you are unable to locate it, contact the AUR Coordinator.

If it is necessary to retrieve a CML that has been shipped to the FRC, use Optional Form (OF) 11 to request the listing. The Form and instructions can be found at FRC Reference Services.

Manual CP 3219A must be created when PC 77 is used. Use the same notice date(s) your regular CP 3219A notices are mailed when creating a manual CP 3219A.

There IS NOT an AUR bar code on the Form 5564 and there IS NOT a Banner Page to split the name line.

Information from the most current CP 2000 is used when creating manual CP 3219A.

For manual CP 3219A:

Assemble the taxpayer copies as follows:

Envelope E-142 is used to mail all notices when PC 77 is used.

Assemble the file copy as follows:

File copy of notice needs to be scanned and validated with Correspondence Type "OTR" .

Check the following before mailing:

Taxpayers frequently respond to the AUR assessment after the case has been closed. The taxpayer response generally falls into one of three categories:

After scanning and validating use the Scanned Images Report for RECON responses:

A batch number is a five digit number that is used to describe the physical location or the stage of processing for a case file.

The first two numbers of every batch number are used to describe/define the batch type.

The next three numbers are used to describe/define either the sequential number of a batch (for example, 001, 002, 003, through 999); or the Unit Location Number of BT 36, 45, 65, 75 and 82.

The batch status code defines the status of a batch at any time during processing.

The batch status code is updated either by the user or the AUR system in workflow order. As work is assigned to a new batch type from a suspense batch type, the batch status reverts to a blank value (batch is being assembled) to begin the cycle again, in workflow order.

The batch status codes and their definitions are:

To update the batch status code:

The AUR system will auto-batch scanned images with no special handling code, no folder, or no RCC currently in suspense batch 40, 50, 55, 60, and 70.

The AUR Coordinator sets parameters for the maximum volume for each work unit and batch.

When the maximum volume for each work unit is reached, the AUR System assigns these cases to the work unit and notifies the user that the work unit in the batch is completed.

When the maximum volume for the batch is reached, the system alerts the user that no more cases can be added.

The batch building screen can be accessed by taking the following actions:

There are twelve menu options listed on the batch building menu. Some menu options are only available when certain actions are being taken. The twelve menu options are as follows:

When creating a batch, at least one SSN (case) must be entered before exiting the system.

To exit the system before completing the work unit/batch, the work unit currently being input must be committed. Indicate the batch and work unit number on the folder and insert the cases assigned to the work unit.

When using the Add option, the system indicates when the batch is auto-batched or is full and cases can’t be added. When adding to a batch that is not full, the system will alert if the previous work unit has reached maximum size.

Closing a batch (using the Close option) automatically updates the batch status to "AB" . Once a batch has been closed, if the maximum volume for the work unit or batch has not been reached, cases can be added. The batch status reverts to a blank value.

When the batch has been assembled, print the appropriate Batch listing and/or Work Unit listing by batch number. The listing is used as a transmittal document and can also be used to verify batch contents. For additional information, see IRM 4.19.2.10.9, Batch Listings.

Batch reports will be monitored to ensure all batches contain a volume.

There are three tabs on the pull listings on the BOE report that can be used to pull cases from suspense batches:

To access and print the pull listing, see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

Batches are built in the order the SSN is entered. As each SSN is entered, a CSN is assigned based on the batch being built.

Once cases are pulled and before the batch is closed, the Reseq menu option can be selected. When selected, the system sequences the batch in CSN order. These sequence numbers don’t match the physical order of the batch.

To resequence a non-virtual batch:

Cases are ordered into inventory in groups referred to as extracts. As case information for these extracts is downloaded into AUR, it is assigned a batch type number that ranges sequentially from 01 through 19. These digits represent the extract number. Clerical scans paper tax returns with Form 4251 once received from files. Once scanned and validated, the AUR System will auto-batch these cases. The batches are held in AB status until requested by a technical unit.

Virtual cases don’t receive a Form 4251 and are auto-batched by the system. See IRM 4.19.2.3.7, Charge-outs (Form 4251), and IRM 4.19.2.3.15, Electronic Filing System, for additional information.

Form 4251 with no tax return will not be scanned and will be treated as classified waste. If the return is not received and built into a BT 01-19 or 29, the system automatically moves the case to BT 30, assigns IPC 0A and reorders the return on the date designated by the AUR Coordinator. If the case is not built within 60 days of the designated reorder date, the system closes the case(s) using PC 29.

If the missing data is not received within 45 days from the extract download date, the system closes the case(s) using PC 28.

For instructions on building BT 01-19, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-19, 29, 31, and 33.

Certain AUR inventories bypass the physical analysis/screening phase of the program and have a case screen out or systemically generated CP 2000s. This process is referred to as Auto-Generated Notice (AGN). These cases are systemically moved from their extract and assigned to BT 27 in BF status. No clerical action is required for these cases during analysis batch building.

These are batches of screening cases which require expedited processing.

The cases may be removed from the original extract batches or batched initially to a BT 29.

For instructions on building BT 29, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-19, 29, 31, and 33.

The system assigns two types of cases to BT 30:

The system generates an IPC 0A and reorders the controlling DLN based on a reorder date set by the AUR Coordinator for both types of cases in BT 30.

If the system has no indication the return was received (built into BT 31) within 60 days, the system closes the case with a PC 29 and generates an Unavailable Return Report. For additional information, see IRM 4.19.2.10.26, Unavailable Return Report.

SSNs previously assigned to BT 30 and BT 32 are built into BT 31 when the return or data is received.

Before the system allows this action to take place, the current IPC/PC must be one of the following:

For instructions on building BT 31, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-19, 29, 31, and 33.

Cases that have received the requested research are built to BT 33 from the previously assigned BT 34 or BT 35. Before the research cases can be built to BT 33, the current PC must be IPC 0A or IPC 0D.

When the research is received, scan into the AUR System as "OTR" , See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures.

For instructions to build BT 33, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-19, 29, 31, and 33.

Update the batch to status "AB" for the technical units to order and process.

Cases are automatically assigned to BT 34 by the system based on the assignment of IPC 0A. The system moves the SSNs when the status of the current screening batch is updated to "RB" . When cases are assigned to this batch type, cases are maintained in CSN order for association with the generated folder.

These cases are stored in the AUR Control Function while the requested research is being completed.

The Aged Screening Research Pull List is generated weekly and displays information for cases that are more than 30 days old from the request date. The system closes these cases with PC 29 after the determined time frame has passed.

Filing Status Code 3, Married Filing Separate, cases are not automatically closed if the research is not received within the determined time frame.

Cases which require additional technical assistance or are taxpayer self-identified disaster cases are built into BT 35.

Cases must have a current IPC of 0D. These batches are available for request and processing by the technical units.

To build IPC 0D cases into BT 35 see IRM 4.19.2.5.3.4, Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73.

Screening cases which require a technical determination from the manager or lead Tax Examiner are transferred by the Tax Examiner to their Screening Unit Suspense Batch.

When a Tax Examiner transfers a case to Unit Suspense, the system automatically generates IPC 0E and moves the case to BT 36.

These cases are kept in suspense files in the technical units until the issue is resolved and the case is released in the unit's designated area for clerical retrieval.

Cases in BT 36 are worked by Tax Examiners and released in a designated area. As directed, get the cases and sort to build into various Unit Release batches.

To build these cases to BT 37, see IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 46, 66 and 86.

While building no response CP 2000 cases and undeliverable BT 59, the system identifies and rejects cases with a new address. These rejected cases with updated addresses are built into BT 38.

Declared disaster cases:

When creating or adding to BT 38, the system prompts for "No Response" or "Undeliverable" .

When the status for BT 38 is updated to "RB" , the system:

Cases receive new CSNs and folders.

The AUR system generates a weekly Reject listing identifying rejected cases (the notice was not generated and the notice information is no longer available). Each week the manager or lead MUST print the listing for each open tax year in AUR.

Print the Reject listing. See IRM 4.19.2.10.18, Reject Listing, for additional information.

Build Reject Code 5 (Not Found on TIF) and Reject Code 8 (Declared Disaster Area) cases to BT 39:

Close the batch by taking the following action:

Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

Complete all batch labeling and take the completed batch to the designated area.

These batches are made available for request and processing by the technical units.

The system automatically moves cases requiring a CP 2501 Notice to BT 40 based on PC 30 identified during the systemic disassembly process.

The cases are filed in CSN order and remain in suspense in BT 40 until a response is received, the notice is returned as undeliverable, or the suspense time frame expires.

When a response to a CP 2501 with an indication of identity theft present is received, the SSN is assigned to BT 41. The batch is built by using the Scanned Images Report.

For instructions to build BT 41, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

Use the Pull listing to pull the cases, keeping the cases in the order pulled.

Recommendation - after a thorough search fails to locate the case, notate on the case folder/Form 4251 /Campus cover sheet LC and leave in the response batch for the Tax Examiner to determine whether or not processing can continue.

To access and print a pull listing see IRM 4.19.2.10.21. Sequence Number/Notice Date Pull Listing. Pull paper (non-virtual) cases in the order they are on the pull list.

To resequence the batch see IRM 4.19.2.5.5, Resequencing Response/Undeliverable Batches.

Close the batch by taking the following action:

Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

Complete all work unit and batch labeling. Provide the AUR Coordinator with the batch numbers.

CP 2501 cases requiring a return request or transcript (additional research) are updated by the Tax Examiner with IPC 3A. The system automatically builds the case to the appropriate unit suspense batch based on IPC 3A and the SEID of the Tax Examiner. These cases are generally suspended in the technical unit and will be monitored by the Tax Examiner to ensure the requested research is received.

The research the Tax Examiner requested is ordered daily by the system.

When the research is received, it must be digitized as Correspondence Type "OTR" , and notify the Tax Examiner that input IPC 3A (shown in the "Remarks" field on the research document).

Cases built into BT 43 must have an IPC 3D assigned. Tax Examiners assign this IPC when technical assistance is required to continue processing the case or when a taxpayer self identifies as being impacted by a disaster.

To build IPC 3D cases into BT 43, see IRM 4.19.2.5.3.4, Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73.

These batches are available for request and processing by the designated technical unit(s).

CP 2501 responses are built to BT 44 by using the Scanned Images report.

BT 44 can have different IRS received dates assigned to the batch. BT 44 are built by SSN (a received date entered for each case), or by the RECD DATE option (all cases have the same received date). The batch ages on the system based on the oldest received date assigned to the batch.

For instructions on building BT 44, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

These batches are available for request and processing by the technical unit(s).

Cases are moved to BT 45 when IPC 3E is assigned when the case is transferred or requested.

The system creates a request charge out document which is used to pull the case.

To transfer the case(s) back to the Tax Examiner, see IRM 4.19.2.3.28, Transfers.

The system moves the case to Unit Suspense.

Notify and send the case to the requesting Tax Examiner.

Cases in BT 42 or BT 45, are worked by the Tax Examiners and released in a designated area. As directed, get the cases from each unit and sort to process the BT 46.

For instructions to build and process BT 46, see IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 46, 66 and 86.

Cases in BT 47 are assigned a PC 3S because the taxpayer was issued a manual letter. Case(s) will remain in BT 47 until a response is received, the notice is returned undeliverable, or the suspense timeframe expires.

There are two types of cases built to BT 49.

When the Batch status is updated to "RB" the system:

As BT 49 is being manually built, the system identifies case conditions requiring Tax Examiner review. Build cases with the following conditions to BT 84300-448:

Systemically built BT 49 require that the auto purge pull list (suspense batch 40) be printed and worked each week. For additional information, see IRM 4.19.2.10.7, Auto Purge Pull List.

Cases identified as Manual interest, are built to BT 61.

During the auto purge process cases identified with Disaster Zip codes are not aged (remain in suspense) until after the disaster end date.

If a response is received after the SSN has been assigned to BT 49 and the batch status has not been updated to "RB" , the system allows the case to be batched into BT 41 and BT 44.

The system automatically moves cases requiring a CP 2000 Notice to BT 50 based on the assignment of PC 55 (not Amended PC 55) during the systemic disassembly process.

The cases are filed in CSN order and remain in suspense until a response is received, the notice is returned undeliverable, or the allotted time frame expires.

Fully agreed CP 2000/Recomp notice response cases are built into BT 51. When BT 51 is updated to "RB" , the system automatically creates an assessment record for these cases.

An agreed CP 2000/ Recomp response indicates agreement with the CP 2000 in its entirety and must meet at least one of the following conditions:

A faxed consent to assess additional tax (CP 2000, Letter 2626-C, Form 9465 or Form 433-D attached to notice with no disputing taxpayer comments/attachments) can be accepted. Build these responses into BT 51.

While sorting, prepping for scanning, scanning, or validating responses that meet agreed criteria, remove all Form 9465 and Form 433-D (and attached voided personal check) and send to Collection. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information.

If a permanent change of address is indicated on the Response page of the CP 2000 or Form 8822, input the address change per IRM 4.19.2.3.2, Address Updates, before building BT 51.

For instructions on building BT 51, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

BT 51 will be built no later than the control parameters date set by the AUR Coordinator. After the dates set by the AUR Coordinator have passed, cases will be batched into BT 52 or 53. The assessments are input via IDRS.

As this batch is being built, the system identifies the conditions that don’t allow the cases to be automatically assessed. Build the following cases to BT 52 or 53:

As this batch is being built, the system identifies the conditions that don’t allow the cases to be automatically assessed.

Declared disaster cases:

If a case file is assigned to an existing response batch, the system does not allow that SSN to be assigned to the batch being built. Access the Case History Screen to display the current batch assignment information. This information is used to associate the response to the case.

If a case file is assigned to BT 59 or 67, or 84 the system does not allow that SSN to be assigned to the batch being built.

If the system displays the message CASE IS CLOSED ON AUR - BUILD TO RECONSIDERATION BATCH, the case has been closed with an AUR PC. Place the response in the designated area for closed cases.

For tax year 2021 and prior, as directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping them in strict pulled order.

To access and print the pull listing see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing:

If unable to locate the case file after a thorough search, leave the response in the batch to continue the case closure.

To re-sequence the batch see IRM 4.19.2.5.5, Re-sequencing Response/Undeliverable Batches.

To close a batch:

Once this is complete, update the batch status to "RB" . See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB" :

Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

Label the batch and place in the designated area for PAS sampling. After the PAS sample has been pulled, send the batch to the Files Operation.

Disagreed taxpayer responses to CP 2000/Recomp cases are built to BT 52 or BT 53 (Priority) for responses 21 days or older from the IRS received date.

A Disagreed CP 2000 Notice Response does not meet the conditions in IRM 4.19.2.6.23, BT 51 - CP 2000/Recomp Agreed Response, and is identified by:

For instructions on building BT 52, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71,72, and 74.

As directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping them in strict pulled order.

To access and print the pull listing, see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

To resequence the batch see IRM 4.19.2.5.5, Resequencing Response/Undeliverable Batches.

Close the batch by taking the following action:

Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

Complete batch labeling and batch logging. Deliver the batch to the designated area.

Disagreed CP 2000 or Amended CP 2000 responses that are 21 days old or older (from the IRS received date) are classified as Priority Responses.

A CP 2000 Priority Response batch can have different IRS received dates. BT 53 are built by SSN (one received date entered for each SSN/case), or by RECD DATE (one received date for all SSNs/cases). The batch ages on the system based on the oldest received date assigned to the batch.

For instructions on building BT 53, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

As directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping them in strict pulled order.

To access and print the pull listing see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

To resequence the batch see IRM 4.19.2.5.5, Resequencing Response/Undeliverable Batches.

Close the batch by taking the following action:

Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

Complete batch labeling and batch logging. Deliver the batch to the designated area.

The system automatically moves the following to BT 55 during the systemic batch disassembly process:

These cases are filed in CSN order and receive new folders. Cases remain in this batch until a response is received, the notice is returned as undeliverable, or the allotted time frame expires.

When building responses into BT 71, 72, and 74, the system identifies cases where the CP 3219A date has not passed. When this condition exists, use BT 58.

If the SSN is built to BT 58 on or before the second Friday prior to the Notice Mail-out Date, the system:

If the SSN IS NOT entered on or before the second Friday prior to the Notice Mail-out Date, the case can’t be built into BT 58

For instructions on building BT 58, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

As directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping the cases in strict pulled order.

To access and print the pull listing, see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

To re-sequence the batch see IRM 4.19.2.5.5, Re-sequencing Response/Undeliverable Batches.

Close the batch by taking the following action:

Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

Complete batch labeling and batch logging. Deliver the batch to the designated area.

There are three types of cases built to BT 59.

When the Batch status is updated to "RB" the system automatically:

As BT 59 is being manually built, the system identifies case conditions requiring Tax Examiner review. Build cases as follows:

Systemically built BT 59 requires that the auto purge pull list (suspense batch 50, 55 and 60) be printed/viewed and worked each week. For additional information, see IRM 4.19.2.10.7, Auto Purge Pull List.

In addition, the following conditions have specific handling instructions:

If a response is received after the SSN has been assigned to BT 59 and the batch status has not been updated to "RB" , the system allows the case to be batched into BT 51, 52, or 53.

The system automatically moves cases requiring a letter to BT 60 based on the assignment of an IPC 6L or 6S to the case. This action takes place during the systemic disassembly process.

The cases with an IPC assignment of 6L or 6S are filed by Letter Date/ CSN order. Cases remain in this batch until a response is received, the letter is returned as undeliverable, or the allotted time frame expires.

Cases with specific reject conditions and cases with a current IPC MI are built to BT 61. These batches are worked in the technical units, as a restricted interest computation is required. The interest computation date, is input by the Tax Examiner when the batch is updated to "AU" status and is used for the manual interest computation.

The AUR system generates a weekly Reject listing identifying rejected cases (the notice was not generated and the notice information is no longer available). Each week, print/view the listing for each open tax year in AUR. For more information about the listing, see IRM 4.19.2.10.18, Reject Listing. For additional information about rejects, see IRM 4.19.2.4.4, CP 2000/CP 2000 Recomputation Notice Rejects.

There are six reject conditions. The codes for these conditions are:

Cases the system has identified (rejected) with both a new address and a manual interest condition present, are batched into BT 61. The system marks the correspondence CP 2000/ Recomp Notice with an Undeliverable Indicator "M" . The "M" displays in the Action Code Field on the Case History Screen.

The AUR system auto-batches the Screening cases on the Weekly Reject listing and will assign to BT 61. The AUR System assigns PC 27 and places the batch into BF status.

Clerical then updates the batch status to RB, See IRM 4.19.2.5.2, Batch Status Codes.

Pull the cases in response phase on the Weekly Reject listing and take actions to build the BT 61.

To build BT 61:

When the maximum volume for the batch has been reached, there are no more cases to be built to the batch or as directed, close the batch. Close the batch by taking the following action:

Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

Complete the batch sheets and deliver to the designated area for the technical units to work.

When updating the batch status from "BF" to "RB" , the system checks the interest computation date assigned to the batch by the technical manager. If the date to generate CP 2000/Recomp Notices for the notice date selected by the Tax Examiner has passed, the system displays a message. Update the batch status to "AB" , see IRM 4.19.2.5.2, Batch Status Codes, and send the batch back to the tax examining unit.

The system only allows BT 61 to be updated to "RB" status according to the week ending date selected by a technical unit.

During systemic batch disassembly of BT 61, cases assigned PC 55, 57, or 59 are moved into Suspense BT 55. Cases assigned a PC 95 are refiled in BT 70.