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4.119.1  BMF Underreporter (BMF AUR) Control (Cont. 2)

4.119.1.7 
General Batch Disassembly

4.119.1.7.1  (08-31-2016)
Printing and or Copying Case Information

  1. When a case is being closed and transferred to another area, (i.e. PC 4100, 4110, 4130, 4140, 4350, 4370, 4380, 4560, 4570, 4580, 4590, 4770, 4780, 4790 and 4800) all case contents must be included and sent. The following can be printed by accessing the Notice Repository Folder and or photocopied if in the case file:

    • Tax Account (TXMODA)

    • POA (CFINK)

    • Information Returns (IRPTR)

    • Form 12864 Case History Sheet

    • Form 12953 Communication Sheet

    • Form 886-A Explanation of Items

    • Form 4549 Income Tax Examination Changes

    • Form 4564 Information Document Request

    • Letter 525 General 30 day letter

    • Letter 2030

    • Letter 2531

    • STAT Notice

    • Correspondex Letters (i.e. 4550C, 4551C, 4552C)

    • DCI

  2. Print the case contents if needed.

  3. Associate the printed information with the applicable case and route as appropriate.

4.119.1.8  (08-31-2016)
Process Code Definition

  1. Process Codes (PC) consist of four numeric characters. Process codes reflect actions taken on a case (e.g. notice issuance and closures) They are input on IDRS to TC 925 using CC:REQ77/FRM77 and are notated on the case folder and DCI.

    Note:

    All closure folders and DCI data sheets are maintained in CSN order in the BMF AUR closure suspense files.

  2. The Clerical Function can input the following Process Codes to IDRS:

    1. PC 4030: See IRM 4.119.1.8.1. Process Code 4030 (BMF AUR Selected Cases), for further information.

    2. PC 4290: See IRM 4.119.1.8.9, Process Codes 4210, 4220, 4240, 4260 and 4290 (Pre-Letter Closures), for further information.

    3. PC 4800: See IRM 4.119.1.8.41, Process Code 4800 (Appeals Transfer/Closure), for further information.

4.119.1.8.1  (08-31-2016)
Process Code 4030 (BMF AUR Selected Cases)

  1. Headquarters identifies cases to be worked by the BMF-AUR program and provides the Clerical Function with the related TINs.

  2. Clerks open a control on all cases selected to be worked.

  3. Update TC 925 with Process Code 4030 for each case that is selected to be worked.

  4. Build cases into the appropriate Screening batch. See IRM 4.119.1.6.1, Batch Type (BT) 310, 311 (Screening Association/Complete Case), or IRM 4.119.1.6.2, Batch Type (BT) 340, 341 (Priority Screening Batches), for further information.

4.119.1.8.2  (02-05-2015)
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  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4.119.1.8.3  (09-09-2014)
Process Codes 4110-4130 (Campus Examination Transfer/Closure)

  1. Tax examiners assign PC 4110, and 4130 when it is determined the case(s) should be closed and case contents transferred to Campus Examination.

  2. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Examination.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Send the case contents to the Examination Operation.

    3. Prepare the returns.

    4. Send the returns to the appropriate FRC by routing to the Files Operation.

    5. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.4  (02-05-2015)
Process Code 4140 (Fraud Transfer/Closure)

  1. Tax examiners assign PC 4140 when the Examination Operation has determined that potential Fraud exists.

  2. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Fraud.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Send the case(s) and all case contents to the Campus Fraud Coordinator.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.5  (08-31-2016)
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  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  2. Access IDRS CC: TXMODA.

  3. Close the control and update the activity using IDRS CC: ACTON accordingly CXX,PC4150,C.

  4. Write PC 4150 and SEID on the case folder and DCI.

  5. When the batch truck is disassembled:

    1. Update case information on DCI database.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.6  (09-09-2014)
Process Code 4160 (Survey Excess Inventory/Closure)

  1. Tax examiners assign PC 4160 to cases that Headquarters has identified as cases not to be worked.

    Note:

    Clerks can assign this PC at the direction of the BMF AUR Coordinator or Clerical Manager.

  2. This process code is only used at the direction of Headquarters.

  3. Access IDRS CC: TXMODA.

  4. Close the control and update the activity using IDRS CC: ACTON accordingly CXX,PC4160,C.

  5. When the batch truck is disassembled:

    1. Update case information on DCI database.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.7  (09-09-2014)
Process Code 4170 (Headquarters Identified Program Problems/Closure)

  1. Tax examiners assign PC 4170 to cases that Headquarters has identified as having some type of associated program problem. The cases are not worked.

    Note:

    Clerks can assign this PC at the direction of the BMF AUR Coordinator or Clerical Manager.

  2. This process code is only used at the direction of Headquarters.

  3. Access IDRS CC: TXMODA.

  4. Close the control and update the activity using IDRS CC: ACTON accordingly CXX,PC4170,C.

  5. When the batch truck is disassembled:

    1. Update case information on DCI database.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.8  (12-10-2015)
Process Code 4200 (Adjustment (TC 290 with Reference 766/767 or 806/807) Withholding Discrepancy Only)

  1. Tax Examiners assign PC 4200 when it has been determined that an adjustment to withholding is appropriate. These cases can be processed without issuing a BMF AUR letter (no tax increase above tolerance involved).

  2. A manual assessment record will be completed by the tax examiners when PC 4200 is assigned.

    Caution:

    If there is no amount in the "Withholding" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case back to the Lead Clerk.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.9  (08-31-2016)
Process Codes 4210, 4220, 4240, 4260 and 4290 (Pre-Letter Closures)

  1. Tax examiners assign PC's 4210, 4220, 4240, 4260 or 4290 when the discrepancy has been resolved before a letter is issued.

    Note:

    Clerks can assign PC 4290 at the direction of the BMF AUR Coordinator or Clerical Manager.

  2. If closing the case 4290, input TC 925 Process Code 4290 on IDRS using CC: REQ77/FRM77.

  3. Write PC 4290 and SEID on the case folder and DCI if applicable.

  4. When the batch truck is disassembled:

    1. Update case information on DCI database.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.10  (04-06-2016)
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  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

  2. The BMF AUR Coordinator provides clerical with a listing of cases requesting clerical to input PC 4270.

  3. Access IDRS CC: TXMODA.

  4. Close the control and update the activity using IDRS CC: ACTON accordingly CXX,PC4270,C.

  5. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare the case(s).

    3. Send the case(s) to the appropriate FRC by routing to the Files Operation.

    4. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.11  (12-10-2015)
Process Code 4300/4305 (Letter 2531/Amended Letter 2531)

  1. Tax examiners assign PC 4300/4305 when it has been determined that a Letter 2531/Amended Letter 2531 should be issued.

  2. When the batch truck has been disassembled:

    1. Prepare letters for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.12  (04-06-2016)
Process Code 4310 (Letter 2531 or Amended Letter 2531 Generated but Not Mailed (PC 4300, 4305))

  1. Tax Examiners or clerical will update the IDRS activity, case folder, and DCI with PC 4310 to indicate the prior Letter 2531 was not mailed.

4.119.1.8.13  (04-06-2016)
Process Code 4320 (Letter 2030 Generated but Not Mailed After Letter 2531 (PC 4520))

  1. Tax Examiners or clerical will update the IDRS activity, folder, and DCI with PC 4320 to indicate the prior Letter 2030 was not mailed after the Letter 2531.

4.119.1.8.14  (09-30-2015)
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  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.15  (09-30-2015)
Process Codes 4350 and 4380 (Campus Examination Transfer/Closure)

  1. Tax examiners assigns PC 4350 and 4380 when it has been determined the case(s) should be closed and the case contents transferred to Campus Examination.

  2. If the TE inputs an assessment, a manual assessment record is created.

  3. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Examination.

    Note:

    TE's are responsible to print the contents if they have the case.

  4. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation if applicable.

    3. Send the case contents to the Examination Operation.

    4. Prepare and send the return(s) to the appropriate FRC by routing to the Files Operation if applicable.

    5. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.16  (04-06-2016)
Process Code 4370 (Fraud Transfer/Closure)

  1. Tax examiners assign PC 4370 when the Examination Operation has determined that potential Fraud exists.

  2. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Fraud.

    Note:

    TE's are responsible to print the contents if they have the case.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Send the case(s) and all case contents to the Campus Fraud Coordinator.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.17  (09-30-2015)
Process Codes 4400, 4420, 4440 and 4460 (Letter 2531 Closures)

  1. Tax examiners assign PC 4400, 4420, 4440 and 4460 when the taxpayer response to a Letter 2531 resolves the discrepancy.

  2. When the TE inputs an assessment a manual assessment record is created.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.18  (04-06-2016)
Process Code 4470 (Amended Return Closed Case)

  1. Tax examiners assign PC 4470 when taxpayer's amended return has been accepted in response to a Letter 2531.

  2. A manual assessment record is created on cases closed with PC 4470.

    Caution:

    If there is no amount in the "Assessed Tax" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case to the Lead Clerk.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.19  (12-12-2014)
Process Code 4500 (Letter 2030)

  1. Tax examiners assign PC 4500 when it has been determined that the case requires a Letter 2030.

  2. When the batch truck has been disassembled:

    1. Prepare letters for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.20  (12-10-2015)
Process Code 4505 (Amended Letter 2030)

  1. Tax examiners assign PC 4505 when it has been determined that the case requires an Amended Letter 2030.

  2. When the batch truck has been disassembled:

    1. Prepare letters for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.21  (04-06-2016)
Process Code 4510 (Letter 2030 Generated but Not Mailed (PC 4500))

  1. Tax Examiners or clerical will update the IDRS activity, folder, and DCI with PC 4510 to indicate the prior Letter 2030 was not mailed.

4.119.1.8.22  (12-10-2015)
Process Code 4520 or 4525 (Letter 2030 after Letter 2531/ Amended Letter 2030 After a Letter 2531)

  1. Tax examiners assign PC 4520 or 4525 when it has been determined from the taxpayer's Letter 2531 response that a Letter 2030 is now required.

  2. When the batch truck has been disassembled:

    1. Prepare letters for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.23  (12-10-2015)
Process Code 4530 or 4535 (Recomputed Letter 2030/ Amended Recomputed Letter 2030)

  1. Tax examiners assign PC 4530 or 4535 to cases when it has been determined that a Recomputed Letter 2030 or Amended Recomputed Letter 2030 should be issued. This determination is based on an evaluation of the taxpayer's Letter 2030 response.

  2. When the batch truck has been disassembled:

    1. Prepare letters for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.24  (04-06-2016)
Process Code 4540 (Amended or Recomputed Letter 2030 Generated but Not Mailed (PC’s 4505, 4525, 4530, 4535))

  1. Tax Examiners or clerical will update the IDRS activity, folder, and DCI with PC 4540 to indicate the prior amended/recomputed Letter 2030 was not mailed.

4.119.1.8.25  (09-30-2015)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.26  (08-31-2016)
Process Codes 4560, 4570 and 4590 (Campus Examination Transfers/Closure)

  1. Tax examiners assigns PC 4560, 4570 and 4590 when it has been determined that the case should be closed and the case contents transferred to Campus Examination.

    Note:

    Tax Examiners are instructed to bring PC 4590 "Non Docketed" appeals cases to the Lead Clerk to establish the AIMS control.

  2. If the TE inputs an assessment, a manual assessment record is created.

  3. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Examination.

    Note:

    TE's are responsible to print the contents if they have the case.

  4. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation if applicable.

    3. Send the case contents to the Examination Operation.

    4. Prepare and send return(s) to the appropriate FRC by routing to the Files Operation if applicable.

    5. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.27  (04-06-2016)
Process Code 4580 (Fraud Transfer/Closure)

  1. Tax examiners assign PC 4580 when the Examination Operation has determined that potential Fraud exists.

  2. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Fraud.

    Note:

    TE's are responsible to print the contents if they have the case.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Send the case(s), including the case contents to the Campus Fraud Coordinator.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.28  (09-30-2015)
Process Codes 4600, 4610, 4630 and 4660 (Letter 2030 No Change Closure)

  1. Tax examiners assign PC's 4600, 4610, 4630 and 4660 when the discrepancy is resolved using the response submitted by the taxpayer.

  2. When the TE inputs an assessment a manual assessment record is created.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.29  (04-06-2016)
Process Code 4670 (Fully Agreed Letter 2030)

  1. Tax examiners assign PC 4670 when the taxpayer is in full agreement with the Letter 2030.

  2. When the TE inputs an assessment a manual assessment record is created.

    Caution:

    If there is no amount in the "Assessed Tax" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case to the Lead Clerk.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.30  (12-10-2015)
Process Code 4675 Agreed to Revised Tax (Partially Agreed)

  1. Tax examiners assign PC 4675 when the case can be closed as agreed to revised tax (partially agreed).

  2. TE's will send Letter 4551C to the taxpayer when closing the case.

  3. When the TE inputs an assessment (TC 29X), a manual assessment record is created.

    Caution:

    If there is no amount in the "Assessed Tax" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case to the Lead Clerk.

  4. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.31  (09-30-2015)
Process Code 4680 (Adjustment to Prepayment Credits Letter 2030)

  1. Tax examiners assign PC 4680 when there is no change to tax and an adjustment to prepayment credits (Withholding) is needed.

  2. A manual assessment record will be completed by the tax examiners when PC 4680 is assigned.

    Caution:

    If there is no amount in the "Withholding" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case back to the Lead Clerk.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.32  (09-30-2015)
Process Code 4700 (Statutory Notice)

  1. Tax examiners assign PC 4700 when it has been determined a Statutory Notice of Deficiency is required.

  2. When the batch truck has been disassembled:

    1. Prepare notices for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.33  (12-10-2015)
Process Code 4705 (Re-issued Amended Statutory Notice)

  1. TE's input PC 4705 and prepare a new STAT notice when it has been determined a new address is present.

  2. When the batch truck has been disassembled:

    1. Prepare notices for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.34  (04-06-2016)
Process Code 4710 (Statutory Notice Generated but Not Mailed (PC 4700, 4705))

  1. Tax Examiners or clerical will update the IDRS activity, folder, and DCI with PC 4710 to indicate the prior STAT notice was not mailed.

4.119.1.8.35  (09-09-2014)
Process Code 4730 (Statutory Notice Rescinded)

  1. Tax examiners assign PC 4730 when a case has an incorrect Statutory Notice, or a Statutory Notice was issued in error.

4.119.1.8.36  (04-06-2016)
Process Code 4750 (Recomputed Letter 2030 After Statutory Notice)

  1. Tax examiners assign PC 4750 when it has been determined from the taxpayer's Statutory Notice response that a Recomputed Letter 2030 should be issued.

  2. When the batch truck has been disassembled:

    1. Prepare letters for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.37  (04-06-2016)
Process Code 4755 (Amended Recomputed Letter 2030 After Statutory Notice)

  1. Tax examiners assign PC 4755 when it has been determined from the taxpayer's recomputed Statutory Notice response that a Amended Recomputed Letter 2030 should be issued.

  2. When the batch truck has been disassembled:

    1. Prepare letters for mail out.

    2. Place in the designated area to be shelved in CSN order in the appropriate suspense file.

4.119.1.8.38  (04-06-2016)
Process Code 4760 (Recomputed or Amended Letter 2030 Generated but Not Mailed (PC 4750, 4755))

  1. Tax Examiners or clerical will update the IDRS activity, folder, and DCI with PC 4760 to indicate the prior recomputation Letter 2030 (PC 4750) was not mailed.

4.119.1.8.39  (04-06-2016)
Process Code 4770 (Fraud Transfer/Closure)

  1. Tax examiners assign PC 4770 when the Examination Operation has determined that potential Fraud exists.

  2. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Fraud.

    Note:

    TE's are responsible to print the contents if they have the case.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Send the case(s) including the case contents to the Campus Fraud Coordinator.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.40  (09-30-2015)
Process Codes 4780 and 4790 (Campus Examination Transfer/Closure)

  1. Tax examiners assign PC 4780 and 4790 when it has been determined that the case(s) should be closed and the case contents transferred to Campus Examination.

  2. If the TE inputs an assessment, a manual assessment record is created.

  3. Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Examination.

    Note:

    TE's are responsible to print the contents if they have the case.

  4. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation if applicable.

    3. Send the case contents to the Examination Operation.

    4. Prepare and send return(s) to the appropriate FRC by routing to the Files Operation.

    5. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.41  (08-31-2016)
Process Code 4800 (Appeals Transfer/Closure)

  1. Tax examiners assign PC 4800 when the taxpayer has received a Statutory Notice and has petitioned the Tax Court to dispute the notice.

    Note:

    Clerks can assign this PC at the direction of the BMF AUR Coordinator or Clerical Manager.

  2. Input TC 925 Process Code 4800 on IDRS using CC: REQ77/FRM77.

  3. Access IDRS CC: TXMODA.

  4. Close the control and update the activity using IDRS CC: ACTON accordingly CXX,PC4800,C.

  5. Write PC 4800 and SEID on the case folder and DCI.

  6. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare and send the case contents to the Appeals Operation.

    3. Place the folder back in the closure suspense files in CSN order.

  7. Follow the procedures for cases Docketed by the U.S. Tax Court in IRM 4.119.1.3.10, Docketed Appeals Cases.

4.119.1.8.42  (09-30-2015)
Process Codes 4810, 4820 and 4830 (Statutory Notice No Change/Closures)

  1. Tax examiners assign PC 4810, 4820, 4830 when the case discrepancy has been resolved using the taxpayer response to the Statutory Notice.

  2. When the TE inputs an assessment a manual assessment record is created.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.43  (09-30-2015)
Process Code 4840 (Statutory Notice Defaults with Revision)

  1. Tax examiners assign PC 4840 to cases when the suspense period for Statutory Notice cases has expired and the taxpayer does not respond.

  2. When the TE inputs an assessment, a manual assessment record is created.

    Caution:

    If there is no amount in the "Assessed Tax" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case to the Lead Clerk.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

4.119.1.8.44  (09-30-2015)
Process Code 4850 (Statutory Notice Assessed by Default/Closure)

  1. Tax examiners assign PC 4850 when the suspense period for Statutory Notice cases has expired and, one of the following conditions is met:

    • Taxpayer has not responded to the Statutory Notice

    • Post Office has returned the notice and no new address was found

    • Taxpayer's response does not resolve the issue and the allotted suspense time has expired

  2. When the TE inputs an assessment, a manual assessment record is created.

    Caution:

    If there is no amount in the "Assessed Tax" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case to the Lead Clerk.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.45  (09-30-2015)
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  2. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.46  (09-30-2015)
Process Code 4870 (Agreed Statutory Notice)

  1. Tax Examiners assign PC 4870 when the taxpayer is in full agreement with the Statutory Notice.

  2. When the TE inputs an assessment a manual assessment record is created.

    Caution:

    If there is no amount in the "Assessed Tax" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case to the Lead Clerk.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.47  (12-10-2015)
Process Code 4875 (Agreed to Revised Tax (Partially Agreed))

  1. Tax examiners assign PC 4875 when the case can be closed as agreed to revised tax (partially agreed).

  2. TE's will send Letter 4551C to the taxpayer when closing the case.

  3. When the TE inputs an assessment (TC 29X), a manual assessment record is created.

    Caution:

    If there is no amount in the "Assessed Tax" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case to the Lead Clerk.

  4. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.48  (09-30-2015)
Process Code 4880 (Adjustment to Prepayment Credits - Statutory Notices/Closure)

  1. Tax examiners assign PC 4880 when there is no change to tax and an adjustment to prepayment credits (Withholding) is needed.

  2. A manual assessment record will be completed by the tax examiners when PC 4880 is assigned.

    Caution:

    If there is no amount in the "Withholding" field on the DCI, or the IDRS adjustment print out in the folder does not match the amount on the DCI, give the case back to the Lead Clerk.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.49  (04-06-2016)
Process Code 4890 (Other Closure)

  1. Tax examiners assign PC 4890 when it has been determined an assessment is not necessary for a case, and the case should be transferred to another function (e.g., referral to another area).

  2. The TE indicates where the case should be routed.

  3. Place the folder back in the closure suspense files in CSN order.

4.119.1.8.50  (04-06-2016)
Process Code 4900 Recon Full Abatement

  1. Tax Examiners assign PC 4900 when it has been determined that a full abatement of the BMF AUR assessment is required.

  2. When the TE inputs an assessment (TC 291), a manual assessment record is created.

  3. When the batch truck has been disassembled:

    1. Update case information on DCI database.

    2. Prepare adjustment record(s) for shipment and send to Campus Document Retention Files Operation.

    3. Place the folder back in the closure suspense files in CSN order.


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