4.19.21 Clerical

Manual Transmittal

November 08, 2016


(1) This transmits revised IRM 4.19.21, Liability Determination, Clerical.


This IRM section contains general information on procedures and administrative matters relative to Examination (Exam) Clerical functions. This is to be used as a guide for all Campus Exam functions.

Material Changes

(1) IPU 16U0878 issued 05-06-2016 IRM, Processing Incoming Correspondence, (8) If and Then table -- in row 7 Then box - number 1 - additional instruction added.

Effect on Other Documents

IRM 4.19.21, Clerical, dated November 18, 2015 is superseded. IPU 16U0878 issued 05-06-2016 has been incorporated in this IRM.


Wage and Investment (W&I) and Small Business/Self-Employed (SB/SE) Examination

Effective Date


Related Resources

The Liability Determination - Examination IRM structure is as follows:

  • IRM 4.19.10, Examination General Overview

  • IRM 4.19.11, Examination Classification of Work

  • IRM 4.19.12, Centralized Files and Scheduling

  • IRM 4.19.13, General Case Development and Resolution

  • IRM 4.19.14, EITC/Revenue Protection Strategy

  • IRM 4.19.15, Discretionary Programs

  • IRM 4.19.16, Claims

  • IRM 4.19.17, Non-Filer Program

  • IRM 4.19.18, Quality Review Program

  • IRM 4.19.19, Campus Examination Telephone Contacts

  • IRM 4.19.20, Automated Correspondence Examination (ACE) Processing Overview

  • IRM 4.19.21, Clerical

  • IRM 4.19.24, Compliance Identity Theft

Kenneth C. Corbin
Director, Return Integrity & Compliance Services (RICS)
Wage and Investment Division

Clerical Overview

  1. Examination (Exam) clerks are a vital element in successfully achieving Servicewide program goals. The success of the Exam Operation depends directly on the clerical staff and the work performed by them.

  2. Each site may utilize their clerical staffs differently but a typical clerical support staff has a work leader, whose responsibility is to ensure the clerical function is running smoothly as they assist the unit members in doing their assigned tasks. Each clerk performs their assigned tasks and on occasion will be directed to other phases of similar but not as familiar activities - therefore, cross training is essential. Examination units may not be identical, but the clerical support activity is basic in nature. This clerical IRM section is written as a guide regarding most of the common duties and assignments of a clerk. It is not all-inclusive.

General Overview of Duties

  1. Exam clerks perform multiple tasks; below is a general listing of tasks performed by the Correspondence Examination Clerks. The following is to be considered as a guide for the clerical support function of the Exam units.

    1. Receiving and processing incoming correspondence including researching, updating Report Generating Software/Correspondence Examination Automation Support Report (RGS/CEAS), and Audit Information Management System (AIMS) and assigning and routing the correspondence using the Exam Mail Tool (EMT)

    2. Creating Statutory Notices of Deficiency

    3. Doing Mail-outs

    4. Maintaining Files

    5. Researching accounts as requested

    6. Making Address changes

    7. Watching for Statute awareness

    8. Assembling case files of docketed cases for Appeals

    9. Purging Self Assign Correspondence

Processing Incoming Correspondence

  1. Correspondence may be received by mail, fax, and/or referrals from other areas.

  2. Correspondence will be date stamped within two days of receipt in Examination.

  3. All correspondence including faxes must be date stamped for the day received. For faxes, this date will serve as the IRS received date. Do not rely on the date which may be electronically printed on the fax, as the dates are often incorrect.

  4. Correspondence will be researched to determine the location of the case.

    • AIMS inventory is tracked via AIMS Status Codes. These Status Codes identify the location of the cases as it proceeds through the examination process, e.g., starting at status 06 and ending with a closed case status 90. AIMS Status Codes are listed in IRM 4.4.1-22. These codes can also be found in the Document 6209, IRS Processing Codes and Information - Section 12 Examination 8 Audit Information Management System (AIMS), (5), Status and Location.

    • Updating an AIMS status is accomplished by running the Legacy Access Provider (LAP) after updating the status code field on RGS.

    • Some case work may require a control base or history item be placed on the Integrated Data Retrieval System (IDRS) tax module. The command code (CC) ACTON is used for placing a history on IDRS. Input formats for all command codes can be found on Servicewide Electronic Research Program (SERP). (See link to Command Code Job Aid), http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm.

  5. In an effort to protect taxpayer privacy, the Service has begun masking social security numbers (SSNs) on certain CP notices. Some notices will continue to display the entire SSN while others will have the SSN redacted/masked (e.g., xxx -xx -1234). In order to identify the account information for masked SSNs, hand held scanners will be used to read the barcode. If the hand held scanner is unavailable or unable to read the bar code, CC TPIIP must be used. For additional information on CC TPIIP, refer to IDRS Command Code Job Aid located on the Servicewide Electronic Research Program (SERP) under IRM Supplements.

  6. Correspondence will be updated with the earliest IRS received date within five business days of the earliest Exam received date.

  7. The Exam Mail Process (EMP) is a streamline process for incoming exam correspondence. Refer to the EMT Users Guide for correspondence sorting.

  8. All incoming correspondence will be processed through an initial mail sort as shown in the following If and then table:

    If Then
    Mis-routed or Re-routed (no open AIMS or indication of closed AIMS) Route to the proper areas within five work days.
    Agreed mail
    No other comments or documents
    1. If paper file exists, associate with paper file.

    2. Send to the proper unit/team and update to Status 51.

    3. Handle the case as priority work.

    Agreed mail
    With comments or documents
    1. If paper file exists, associate with paper file.

    2. Update case to show correspondence status.

    3. Assign to team.


      Campuses using EMP will refer to the EMT User Guide to process correspondence.

    Undeliverable AIMS Status 24.
    1. Perform IDRS research to determine the taxpayer's last known address using appropriate CFOL and IDRS command codes including INOLES, IRPTRO, IMFOLE, or ENMOD.

    2. If new address is found, check the cycle in which the address change was made and match against the 90 day (Statutory Notice of Deficiency - SNOD) letter date. If the date of the new address change is:

      1. Before the 90 day was issued: re-issue the 90 day letter to the correct address.

      2. After the 90 day was issued: re-mail the current 90 day letter to the correct address.

      3. After the 90 day letter defaults: no other action is needed. If paper is received, associate to case file.

    3. If no new address was found, update RGS/CEAS to status code 2499.


    RGS extension code will not be input if Statutory Notice is undeliverable and there was prior correspondence. IRM 4.19.20, Automated Correspondence Examination (ACE) Processing Overview.

    Undeliverable AIMS Status 90 Associate undeliverable documents with case file by completing Form 9856, Attachment Alert, and routing to files.
    Undeliverable AIMS Status 90 - totally automated (Blocking Series 40X)
    1. Enter a transaction code (TC) 290 for .00.

    2. The undeliverable document is the source document for the ADJ54. It will be attached to the ADJ54 print and routed to Files.

    Undeliverable all other AIMS Statuses
    1. If new address is found, mail a copy of the last letter to the taxpayer and change the suspense date for an additional 30 days. Input a CEAS action note to alert the tax examiner of the new address.

    2. If no new address was found, the letter is NOT a Statutory Notice of Deficiency – document the work paper or CEAS note and destroy the letter.

    Unclaimed and/or Refused mail from the post office AIMS Status 24 (certified mail is sent to the correct address but was not claimed by the taxpayer) Place unclaimed mail into the case file and update RGS/CEAS to status code 2497.


    Do not overwrite status code 2498.

    Miscellaneous transcripts, reports and or charge outs Route to the proper unit/team within Exam based on the campus policy.
    All other mail
    1. Research IDRS/RGS/CEAS to determine if the case is assigned or unassigned.

    2. If the case is assigned, route to assigned examiner or team within 5 business days of the Exam mail received date.

    3. If the case is an unassigned batch case, update and route mail within 5 business days of the Exam received date based on local management procedure.

    4. If the case is an unassigned manual case, associate, update and route mail within 5 business days of the Exam received date based on local management procedure.

    AIMS Status 90 and meets audit reconsideration criteria (TC 300 is unpaid or an unreserved credit) Send to Centralized Reconsideration Unit (CRU) IRM 4.13.3, Central Reconsideration Unit.
    AIMS Status 90 and does not meet audit reconsideration criteria Route to designated team assigned to work Closed Case Mail. See IRM,Correspondence or Return Received on Closed Examinations Not Meeting Audit Reconsideration Criteria.


    For complete processing of undeliverable mail please refer to IRM, Undeliverable Mail.

  9. Cases with mail received are updated with the extended status 98. The following table details the 98 extended status actions.

    If Then
    98 Extended Status
    In status 10 ~ mail received
    1. Update to status 54 ~ team Employee Group Code (EGC).

    2. Assign to a tax examiner to be worked

    3. After evaluation is complete, update to status 2298 ~ mail Letter 525; Form 4549 report and Form 886A.

    In status 2298, 2398 or 2598 ~ mail received
    1. Update to status 54 ~ team EGC

    2. Assign to tax examiner to be worked.

    3. After evaluation is complete update to status 2398 ~ mail Letter 692, revised Form 4549 report, and Form 886A.

    In status 2498 ~ mail received Status does not change. Once in status 2498 the case is always in status 2498
    1. Update correspondence date ~ team EGC

    2. Assign to tax examiner to be worked.

    3. After tax examiner action is completed, mail Letter 555, Form 4549 report, and Form 886A.

    4. If the suspense time frame has passed, the case may be closed.

Exam Mail Process (EMP)

  1. The EMP streamlines the processing of incoming Exam correspondence utilizing a centralized work station. This process was established in coordination with a Lean Six Sigma (LSS) team.

  2. This section describes the configuration and operation of EMP for campuses that implement the process.

  3. The EMP applies to incoming correspondence and faxed correspondence. However, it is recommended the two types of mail be processed separately through EMP if possible. For example, sites may want to use night shift resources for processing faxes.

  4. The process utilizes a U - shaped work station configuration. This configuration allows for all mail processing to be visible and performed in one central location, which allows for flexibility of planning and staffing, and improves the quality by promoting teamwork.

  5. Each desk on the two arms of the work station operates independently. One arm may be shut down when the work volume is low. Duties can be specialized or rotated to allow flexibility.

  6. There are five EMP stages in the processing pipeline:

    1. Raw Sort – a preliminary sort of all incoming correspondence.

    2. Research – research CEAS and print case summary or IDRS CC AMDISA and AMDISA print.

    3. Secondary Sort – filters correspondence base on CEAS information.

    4. Move and Update – move to central mail handling group and update correspondence received date.

    5. Divide and Assign – distribute work to correspondence examination teams.

  7. EMP is completed on taxpayer replies for cases assigned to RGS Group B0, centralized suspense groups, and any additional groups designated by the site. These are referred to as the ‘EMP groups.’

  8. Wire baskets are utilized for the Raw Sort, Research, Secondary Sort, and Divide & Assign stages to improve visibility of all work.

  9. Carts are used for the Move and Update stage to easily move work around the work station.

  10. Specific filters are established for the Raw Sort and Secondary Sort. The taxpayer replies are sorted using the filters and placed in the corresponding labeled basket. Additions or deletions to these established filters are not recommended.

  11. The following actions are performed during the EMP Raw Sort:

    1. Correspondence will be date stamped to identify the Exam received date, see IRM, Correspondence Filtered from the Exam Mail Process.

    2. The following are the Raw Sort filters. The correspondence identified by these filters is excluded from EMP and processed manually. Refer to the EMT Users' Guide for a detailed explanation.

    Correspondence Description Basket ID
    IRS received date < 60 days Aged Mail
    Correspondence that has been scanned through the Correspondence Imaging System CIS Prints
    Form 4442 (without attachments) Form 4442
    Signed Form 886-H (without attachments) Form 886-H
    Innocent Spouse Form 8857
    A taxpayer’s request to make payments or completed "How to Pay" document with no additional documentation attached Installment Agreements
    Form 2848 or Form 8821 (without documents) POAs
    Indication of payment without signature document (green rocker) Possible Payments
    Undeliverable or Unclaimed Letter 3219 – Statutory Notice of Deficiency Undeliverable or Unclaimed 90-Day Letter
    Undeliverable or Unclaimed Letter 105C/ Letter 106C Undeliverable or Unclaimed Letter 105C/ Letter 106C
    Undeliverable or Unclaimed Letters, e.g., 566, 566B, 566E, 525, 692, 3501, 3540, 3540-A, 3541, 3541-A, CP 75 Undeliverable or Unclaimed Letters
  12. The correspondence that remains after the Raw Sort should be assembled into bundles of 25 for additional research and placed in the “Ready for Research Basket”.

  13. The bundles are pulled by the clerk(s) working the EMP Research stage. These clerks will perform the following:

    1. Research CEAS, print the case summary, and staple it to the front of the correspondence or research AIMS, print the AMDISA, and staple it to the front of the correspondence. Annotate the top of the print with the correspondence received date (CRD).

    2. If no CEAS record is available, research CCs. AMDISA, TXMOD or IMFOLT, print the IDRS information, and staple it to the front of the correspondence. Annotate the top of the first page of the IDRS print with the CRD.

    3. Any additional research and actions required may be completed at this stage to identify missing SSNs, identify correct tax years, create missing RGS records, etc., to prepare the correspondence to continue through EMP. If extensive research is required, refer the unresolved correspondence to the work leader.

  14. The following are the filters established for the EMP Secondary Sort stage. The correspondence identified by these filters is excluded from EMP and processed manually: Refer to the EMT Users' Guide for a detailed explanation.

    AIMS Status/EGC/RGS Group Basket ID
    Assigned to a non-EMP Group Group EGC #
    Future Status 24 date Future Status 24
    No indication of Exam activity (no TC 420, -L freeze or TC 300) No Exam
    Other Campus/Office (and does not meet Self-Assign criteria) Primary Business Code (PBC) #
    Pending CRD update on CEAS or already in Status 5x/mail handling group Possible Duplicates
    Pending Status 22 Pending Status 22
    RGS Group B1/B2/Batch Team B1/B2/Batch Team
    Status 09 or below Unstarted
    Status 51 ReconStatus 51
    Status 90 or Status 7XXX Closed Case Mail – some sites may sort into Closed Case Mail and Audit
    Subsequent replies Status xx98 – reassign correspondence to the examiner that worked prior correspondence. This is optional based on local procedure. Refiles/Reassign
    Unresolved issues – missing SSNs, etc. requiring extensive research Unresolved
  15. The correspondence remaining after the secondary sort is staged by EGC and then CRD on the Move Update carts.

  16. The clerk(s) assigned to the EMP Move Update stage collect from the cart in bundles:

    1. By EGC and

    2. In CRD order from the oldest date and

    3. Of no more than 50 pieces of correspondence.

  17. Move the cases from RGS Group B0 or other EMP group to RGS Mail Handling group. Print the CEAS Assign Summary.

  18. When updating AIMS and CEAS through RGS, clerks should include a unique identifier in the Action Text. The unique identifier can be either the clerk’s initials or RGS user number as determined by local management. The following Action Text references the clerk identifier as XXX.

  19. Update AIMS and CEAS through RGS for each piece of correspondence in the bundle following normal correspondence update procedures. The Action Text input will be ‘EMPReplyXXX.’ Associate the correspondence with any physical case files during this step.

  20. The clerk(s) assigned to the EMP Divide Assign stage collect the updated bundles and divide the work for assignment according to local procedures.

  21. Update AIMS and CEAS through RGS to the designated EGC following normal update and assign procedures. The Action Text input will be ‘AssignNNXXX,’ where NN is the RGS Group Number.

Correspondence Filtered from the Exam Mail Process (EMP)

  1. Correspondence filtered during the Raw Sort and Secondary Sort requires clerical action outside the EMP.

  2. Complete the following actions on correspondence filtered from the Raw Sort as shown in the following table:

    If Filter ID: Then
    CIS Prints Complete technical review of prints and CEAS to determine if:
    1. CIS information was already considered or

    2. CIS information will be treated as correspondence.

    Form 4442 Complete technical review of prints and CEAS to determine if:
    1. information was already considered or

    2. Form 4442 will be updated for action.

    Form 886-H Complete technical review to determine if:
    1. Taxpayer qualifies for personal Earned Income Tax Credit (EITC) and revised report required or

    2. Form 886-H will be treated as correspondence.

    Form 8857 Follow IRM, Innocent Spouse Relief/Joint and Several Liability.
    Form 14027 B/Form 14039
    1. Print and attach research to determine proper routing.

    2. Forward to local Exam Identity (ID) Theft Coordinator for review and action.

    Installment Agreement Complete technical review to determine if the case will be:
    1. closed agreed and then forward IA request to the co-located Collection operation ....or

    2. treated as correspondence

    POAs Follow IRM, Power of Attorney and Other Third Party Authorizations.
    Shared Responsibility Payment (SRP) Worksheets If the taxpayer only provides a copy of the SRP worksheet during the Raw sort, do not update to status 54, 55 or 57 through the Exam Mail Tool (EMT). Make a copy of the worksheet and send to the designated SRP area. Then forward the original worksheet to the assigned exam group or individual. Input a Non-Action CEAS note indicating the worksheet has been receive, copied, and forwarded.
    Possible payments Complete technical review and follow IRM, No Response and Unagreed Cases.
    Undeliverable or Unclaimed 90-Day Letter Follow IRM, Processing Incoming Correspondence.
    Undeliverable or Unclaimed Letters 105C/106C
    Undeliverable or Unclaimed Letters
  3. Complete the following actions on correspondence filtered from the Secondary Sort:

    If Filter ID Then
    Group EGC # EGC owner is responsible for completing necessary action.
    Future Status 24 Follow IRM,Aging, to determine account update.
    Aged Mail Treat as priority for manual update and assignment, follow IRM, Monitoring Overaged Replies.
    No Exam Follow All Campuses "We've Got Mail Guide" to determine proper routing.
    A different Primary Business Code (PBC) Follow AIMS/ERCS Contacts to determine proper routing.
    Possible Duplicates
    1. Look at the Action Text

      • If ‘Reply 54XXX,’ associate the duplicates together.

      • If ‘Reply EPTXXX,’ it is waiting to be updated to a group and is in an assign bundle. Locate and associate the duplicates together.

    2. Make sure the oldest correspondence date is reflected on AIMS/CEAS.

    Pending Status 22
    1. Make a current AIMS print and monitor CEAS for the status update.

    2. Once the ‘P’ drops off the record the case can be returned to EMP.

    B1/B2/Batch Team The Batch team will be responsible for completing necessary action.
    Unstarted Forward for technical review and report writing.
    Status 51 Complete technical screening to determine if:
    1. correspondence was considered or

    2. if action required.

    Closed Case Mail Complete technical first read to determine if meets audit recon criteria or closed mail criteria or if already considered.
    Refiles (cases previously worked by CETs) Pull physical case to determine examiner that worked prior correspondence and complete update and assignment. (Follow local procedures regarding correspondence assignment)
    Unresolved Complete technical review to determine the correct action for the correspondence.

Statutory Notices

  1. Statutory Notice of Deficiencies are created through RGS. The statutory notice of deficiency (SNOD) will be run through the AMSTUS/STN02 program and those accepted will be printed and mailed by the Correspondence Production Services (CPS) site.

    • The two consolidated sites are CPS East in Detroit and CPS West in Ogden.

    • For cases that are accepted into the STN02 process, the SNOD and the mail out package, including the report, will be dated the 3rd Monday after the aging program.

    • For cases that fail the validity checks for CPS processing, the SNOD will be printed and mailed locally and will be dated to have the Friday following the aging program.

    • Those that fail the STN02 process will be generated by the AMSTUS/STN01 process in Machine Services at the site level, and then shipped to Exam for association with the copy of the report and mailing. The Batch Aging copy of the report will be generated and printed within the Exam area.

    • Verify that the correct penalty code (if any) has been cited and the Form 886A computation matches the amount of the report.

    • A copy of the SNOD will be maintained in the 90 day files until closing/default.

    • SNODs will be kept bundled in mail out date, then SSN order.

  2. Only in very rare situations will a case reject from B1 and need a manual Form 5600, Statutory Notice Worksheet, input to IDRS. If this occurs, input the Form 5600 to IDRS and when the statutory notice arrives, check figures for accuracy and ensure the proper number of copies were printed (two SNODs for the taxpayer, one for file, and one for third party if one is listed on Centralized Authorization File (CAF) - check CFINQ). In the vast majority of the work, Batch will give you a listing of all cases going into the 90 day process. The SNOD and the certified listing will generate in Machine Services. The report will generate in Batch. Check filing status with IDRS entity.

  3. Verify that the correct penalty code (if any) has been cited and the Form 886A computation matches the amount on the report.

  4. Associate the report and the 90 day letter and mail to the taxpayer using current procedures (fold and put into envelope two copies of SNOD, one copy of Form 886A, applicable letter, and any attachments).

  5. Reject Listings: The following reports are generated weekly via STN02 and should be printed and worked weekly.




    • ARP0843 - AIMS Weekly Updates (new addresses) are used for STN 01, 02 and manual cases

    • STN0147 - Manual Research Report from Control D are used for STN01 and manual cases for a variety of reject reasons.

  6. Replies Received in Status 24 STN01, B0 Manual:

    • Pull the SNOD

    • If no CRD is on RGS/CEAS, input one.

    • If the case is assigned to a group, deliver the reply to the appropriate group. Unit clerk will update RGS/CEAS to Status 2498 and assign the case to CET.

    • Do not update the status. Leave all 90 day cases in status 24.

    • If the case is not assigned to a correspondence group, assign it to one based on guidelines set by the local management.

  7. STN02 and prior Status 23 or 25:

    • If there is a physical case when an STN02 Statutory Notice of Deficiency is issued by CPS, follow campus procedure for staging the status 24 case file during the aging process.

  8. Defaulting STN02 With No Replies (Blocking Series 40 X):

    • A listing (in SSN order) of the cases that have defaulted will be provided by the Batch Coordinator.

    • Form 13181, Closing Information Cover Sheet (CICS) is generated in the Print Manager Program. Properly dispose of it.

  9. Defaulting STN02 Cases With Replies Case will consist of the following when it is forwarded to files:

    • Taxpayer correspondence,

    • Revised report, if one was prepared and mailed out,

    • Any attachments, and

    • Closing Information Cover Sheet (Form 13181).

  10. Defaulting Cases STN01/B0 Manual With No Reply Case will consist of the following when it is forwarded to files:

    • Closing Information Cover Sheet (Form 13181),

    • Statutory Notice of Deficiency, and

    • Any attachments or documents not saved electronically.

Mail Outs

  1. The clerical function will assemble the notice package and prepare the envelope for mail out. The package will contain the following:

    1. Two (2) copies of the letter being used

    2. Two (2) copies of the exam report

    3. One (1) copy of the Form 886

    4. One (1) copy of the stuffers -- Publication 3498-A

    5. One (1) return envelope

  2. Place package in envelope E44B.

  3. If the notice or letter package does not contain all of the above mentioned items and is no more than 5 to 8 pages you may be able to use a smaller envelope.


    If a smaller envelope is used you must make sure no sensitive taxpayer information is visible in the window of the envelope.

  4. Periodically, Exam mails letters abroad to foreign addresses. Detailed information on international mail is found in IRM, Addressing Standards for International Mail.

Maintaining Files

  1. You will assist local management in the preparation and review of reports.

  2. You will receive weekly listings such as status workloads, ARP340, etc.

  3. Your job is to research RGS/CEAS, AIMS, IDRS, and paper case files, to:

    • Account for the case and/or determine if the case was forwarded elsewhere

    • Monitor dates to ensure work is moved to next status promptly.

    • Update all cases going to another unit (such as 90 day unit).

    • Update on AIMS/RGS/CEAS/IDRS. Follow procedures in the Batch Processing Guidelines to update.

  4. When updating AIMS and CEAS through RGS, clerks should include a unique identifier in the Action Text. The unique identifier can be either the clerk’s initials or RGS user number as determined by local management.

  5. The following suggested Action Text references the clerk identifier as XXX, #### indicates the EGC and NN is the RGS Group Number.

    Standard Action Text
    Text Use When
    Upmail XXX Updating mail in any unit
    Upfax XXX Updating faxes in any unit
    Und XXX Changing a status extension and/or EGC due to an undeliverable Letter 525 or Letter 3219
    3219Unc XXX Changing a status extension and/or EGC due to an unclaimed Letter 3219
    AssignXXX Moving a case from one group to another and no other action is taking place other than the assignment
    B0rej XXX Moving rejected cases to M1 for update/reassignment to a unit, for correction
    Reject XXX Rejecting manually cases from approval screens
    ####Ltr XXX Mailing of any letter to the taxpayer
    B1rej XXX Updating Batch reject cases updated and assigning FROM B1 to another unit
    Miscfix XXX Doing miscellaneous corrections to a case within the same unit
    Agreed XXX Updating Agreed mail within a unit or sending an Agreed between units
    Phone XXX Updating a case, when a phone call is made to a taxpayer in lieu of a letter taxpayer
    TP Ext XXX Extending the suspend date, per taxpayer request.
    EMPReplyXXX Updating the CRD and status on an account
    AssignNNXXX Assigning a case to a group or to an individual
  6. The following procedures are standard in Campus Examination Operations when utilizing the RGS/CEAS system to maintain Examination cases.

    If Then
    Case is reassigned to another unit
    1. Update AIMS, RGS, CEAS, and IDRS.

    2. Update case to the receiving EGC and RGS group number


      Cases in Batch are maintained in the Batch inventory, not in a unit inventory. The cases must be removed from BO before updating.

    Correspondence is received
    1. Use the earliest IRS received date.

    2. Input the correspondence date within 5 business days of receipt in Exam.

    3. Follow IRM, Processing Incoming Correspondence


      The CRD date needs to be input any time correspondence is received.

    Case is updated Every time a case is updated (e.g., when case updated to status 54 or when moved from unit to unit, etc.)
    Case status changed to status 54 or 2498 (depending on the status/stage the case is in)
    Suspense Date update Follow IRM, Standard Suspense Periods for Correspondence Examination, for inputting suspense dates. By double-clicking on the suspense date field in the RGS Update Screen, a calendar tool is available to assist in inputting the correct Suspense date.


    In most cases, inventory is purged 45 days from the letter date sent by the examiner. There may be other time frames, if so, your manager will inform you of these time frames.


    These procedures are not all inclusive, if a situation is not covered work per instructions from the team leader, work leader, and/or manager.

  7. Updating the RGS Case Summary Record with an additional 2 digits will generate the correct disposal code and technique code for the ACE Closing process. The cases will be maintained in group B0 but MUST have the proper Status code on RGS to close with the correct Blocking Series, Technique and Disposal Code information on Form 5344. The table below details that information:

    Status Disposal Code Technique Code Blocking Series
    no 3rd and 4th digits 10 6 40X
    XX90 10 6 30X
    XX91 10 6 30X
    XX93 Paper no reply 10 6 30X
    XX97 Unclaimed/refused 10 6 30X
    XX98 Response 10 2 30X
    XX99 Undeliverable 13 7 30X

Self Assign Uses Other Than Closures

  1. The Self-Assign function in CEAS is commonly used by examiners working phone calls to reassign a case from another campus or within their campus inventory for case closures. The Self-Assign function is also used to complete the following case processing:

    1. Process misdirected agreed closures at the receiving site;

    2. Transfer cases between groups within the site;

    3. Transfer cases to consolidate multiple year cases to one examiner;

    4. Assigning Virtual Service Delivery (VSD) cases.

  2. Refer to IRM,Self-Assign General, and IRM,Examiner Procedures, for information on Self-Assign reject codes and other conditions when self assign is not allowed.

  3. It is the responsibility of the gaining site to close self-assigned cases within 48 hours. The losing will identify all paper files by researching the monthly self assign reports, identity the TC 300 Document Locator Number (DLN), and send the case documents to files. See IRM,Case File Assembly, to determine the required case documents.

  4. It is the responsibility of the gaining site to contact the losing site to secure case correspondence if the self-assigned case is not closed within 48 business hours. If not contacted, the losing site can send case documents to the gaining site when they identify cases not closed in 48 hours.

Routing Closed Cases

  1. All closed cases that have a SNOD, a Reply, or Agreed Report or were closed elsewhere by Self Assign will be forwarded to files.

    • Forward the Form 13181, Closing Information Cover Sheet, and attachments, to the Documents Retention Unit for association with Form 5147 transmittals.

    • Any attachments or miscellaneous documents that need association with a previously closed file will be forwarded using Form 9856, Attachment Alert, or an IMFOLT print high lighting the SSN, tax year, name control and document locator number (DLN) as a cover sheet.

Identifying and Re-filing Residual Paper Cases Files Closed by a Campus Using Self-Assign

  1. Head Quarters Correspondence Examination System Support (CESS) provides a monthly Self Assign report. This report should be used to identify cases in the losing campus that need to be pulled and paper documents sent to Files.

    • All “losing” WI campuses must review the report within 7 days of receipt by researching CEAS and reviewing the CEAS history to identify and resolve paper case files remaining in the losing campus.

    • No action is required for paperless cases identified on the report.

    • For paper case files, research IDRS to secure the TC 300 closing DLN and re-file the applicable correspondence and documents to Files per IRM,Case File Assembly.


      If an original return is in the losing campus case file for programs such as FTHBC/LTR, the original return should be re-filed behind the TC 150 DLN since the gaining campus will close the case without having the original return.

    • For Self Assign procedures see, IRM, Self-Assign General.

Researching Accounts as Requested

  1. There are numerous command codes for case research. The Servicewide inventory Exam control system is AIMS. Prior to most case activity, research should be performed.

  2. See IRM, Researching Cases. This section contains the most commonly used command codes for research.

  3. IDRS Command Code Job Aid on SERP under IRM Supplements (see link for Command Code Job Aid). See http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm.

Address Change-IDRS

  1. Address changes will be obtained from direct taxpayer contact, Form 8822 (Change of Address), undeliverable mail (only the post office yellow label), in IRM, Undelivered Mail Received From Campus Mail Operation, telephone contact forms, taxpayer replies notating a new address and from the tax examiners. Address changes should only be entered into the IDRS system when they have been properly documented.


    DO NOT update the address if there is an Identify Theft indicator present on ENMOD/IMFOLE. An IDT indicator is a TC 971 with an action code (AC) 501, 504, 505, 506, or 522, 523, 524. Additional research must be performed to ensure that the addressee is the intended taxpayer; the update to the entity information will be completed when the account is corrected to make the taxpayer whole.

    At the time of the aging process, 00 the Statutory Notice will have the most current address on the RGS/CEAS Batch Processing Systems.

  2. ENREQ is the CC for initiating an address change.

  3. IDRS Command Code Job Aid on SERP under IRM Supplements (see link for Command Code Job Aid). See http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/idrs_command_codes_job_aid.htm.

Statute Awareness

  1. The potential for missing an assessment statute expiration date (ASED) always exists.

  2. Follow established guidelines in identifying possible statute cases.

  3. To readily identify these cases they will be put in red folders.