IRS Logo

5.18.1  Automated Substitute for Return (ASFR) Program (Cont. 1)

5.18.1.5 
ASFR Systemic Processing and Calculations

5.18.1.5.11 
ASFR Statuses

5.18.1.5.11.23  (06-16-2015)
Status 064: TERMINATE ASFR, TC 595 CC 088

  1. Status 064 indicates the module was selected by Examination function.

  2. Update to Status 064 when an ASFR module has been selected by Examination. ASFR will generate a TC 595 CC 88 to the MF, closing the collection TDI and transferring account ownership.

  3. ASFR will systemically move modules into Status 109.

  4. If there is an existing TC 59X other than TC 595, cc 088 on IDRS, close with ASFR Status 066 then immediately update to Status 109.

  5. If TC 595, cc 088 is present:

    IF THEN
    TC 595 with cc 088 is present and posted less than 12 months ago, or if it posted more than 12 months ago with associated TC 420 or TC 424 Update ASFR to status 066
    TC 595 with cc 088 is present and posted more than 12 months ago with no associated TC 420 or TC 424 Input TC 592 and continue processing on ASFR

5.18.1.5.11.24  (04-06-2016)
Status 065: TERMINATE ASFR, TDA/TDI- Reassign Account

  1. Status 065 indicates that the account was a combo account and manual reassignment was required. See IRM 5.18.1.2.13, Identifying Tax Delinquency Accounts (TDAs) Assigned to ASFR (8000).

  2. Status 065 is a manual update used when the account has been manually reassigned because of associated TDAs. Update module to Status 065 and then immediately to Status 109. Do not allow module to appear on the 421 List. See IRM 5.18.1.6.3.6, ASFR 421 List: Terminated Case List.

5.18.1.5.11.25  (04-06-2016)
Status 066: TERMINATE ASFR, Satisfying TDI TC (59X)

  1. Status 066 is a manual update to indicate that a TDI has been closed on IDRS with a satisfying TC 59X transaction code.

  2. Take the following closing actions in the order below:

    1. Close any open control base on IDRS.

    2. Update module to 066 and then immediately to Status 109. Do not allow module to appear on the 421 List. See IRM 5.18.1.6.3.6, ASFR 421 List: Terminated Case List.

      Note:

      If TC 595 with cc 088 is present, see IRM 5.18.1.5.11.23, Status 064: TERMINATE ASFR, TC 595 CC 088, and follow instructions in paragraph 5).

5.18.1.5.11.26  (10-01-2005)
Status 068: TERMINATE SFR, FAILS SFR CRITERIA TC 015

  1. The ASFR system moves a module to this status when modules are designated to be reassigned and they need a collection location change also.

  2. Manual update to Status 068 is prohibited.

5.18.1.5.11.27  (04-06-2016)
Status 069: TERMINATE ASFR, OLD TAX YEAR TC 590 CC 88

  1. Status 069 means a module for any tax year that is delinquent by more than five years prior to the current processing year (Policy Statement P–5–133) attempts to establish itself on ASFR.

  2. ASFR systemically inputs a TC 590 CC 88.

  3. After TDI closes on IDRS, the system updates the ASFR module to Status 109 to receive credit for closure.

  4. If there is an existing 59X on IDRS, follow instructions in IRM 5.18.1.5.11.25, Status 066: TERMINATE ASFR, Satisfying TDI TC (59X).

5.18.1.5.11.28  (04-06-2016)
Status 070: TERMINATE ASFR, Fails SFR Criteria TC 030 ACS

  1. This is a systemic status that is used for modules that will be reassigned.

  2. Update to Status 762 causes ASFR to reassign the module and systemically update to Status 070.

  3. Manual update to Status 070 is prohibited.

5.18.1.5.11.29  (04-06-2016)
Status 071: TERMINATE ASFR, TC 590 CC 88 Not Liable

  1. Status 071 identifies a module below tolerance for ASFR processing. Update to Status only when a 30-Day Letter has not been issued.

  2. ASFR systemically generates a TC 590 CC 88 when the module is updated to Status 071.

  3. ASFR systemically updates module to Status 109 for system closure credit.

  4. If there is an existing 59X on IDRS, follow instructions in IRM 5.18.1.5.11.25, Status 066: TERMINATE ASFR, Satisfying TDI TC (59X).

5.18.1.5.11.30  (04-06-2016)
Status 072: TERMINATE ASFR, TC 591 CC 88 Not Required to File

  1. Status 072 indicates that the taxpayer is no longer liable for filing income tax returns, and a 30-Day Letter has not been issued.

  2. Manually update module to Status 072.

  3. ASFR will systemically update the module with a TC 591 CC 88.

  4. ASFR will systemically update the module to Status 109.

  5. If there is an existing 59X on IDRS, follow instructions in IRM 5.18.1.5.11.25, Status 066: TERMINATE ASFR, Satisfying TDI TC (59X).

5.18.1.5.11.31  (04-06-2016)
Status 073: TERMINATE ASFR, TC 594 CC 84 Joint File

  1. Status 073 indicates that the taxpayer has filed jointly.

  2. Manually update modules to Status 073 when taxpayer has filed a joint return with his/her spouse and a 30-Day Letter has not been issued.

  3. ASFR will systemically update the module with a TC 594 CC 84.

  4. ASFR will systemically update the module to Status 109.

  5. If there is an existing 59X on IDRS, follow instructions in IRM 5.18.1.5.11.25, Status 066: TERMINATE ASFR, Satisfying TDI TC (59X).

5.18.1.5.11.32  (04-06-2016)
Status 074: TERMINATE ASFR, Tax Court Appeal

  1. Status 074 indicates that the taxpayer has petitioned the Tax Court.

  2. Manually place modules in Status 074 when taxpayer petitions U.S. Tax Court.

  3. See IRM 5.18.1.8.2.1.4, Civil Appeal Rights Cases and Cases Docketed in U.S. Tax Court, for complete instructions on petitioned cases.

5.18.1.5.11.33  (04-06-2016)
Status 075: TERMINATE ASFR, Refund Calculated (LTR 915)

  1. Status 075 indicates that the taxpayer is due a refund.

  2. ASFR places modules into Status 075 to terminate modules if the calculated tax less known credits results in a refund.

  3. Only manually move a module into Status 075 when a minor(s) is deleted by an employee bringing the tax due balance below the tolerance level, and no 30-Day Letter has been issued.

  4. When a module moves into Status 075, ASFR generates a TC 590 CC 88. ASFR systemically updates the module into 109. Modules still within the three-year refund statute period systemically receives Letter 2469C, informing the taxpayer of the potential for a refund and the need to voluntarily file an income tax return. See IRM 5.18.1.6.4.10, Status 915: Letter, Possible Refund Due if Return Filed.

    Note:

    Do not issue a withholding credit/payment refund unless the taxpayer voluntarily files a U.S. Individual Tax Return—Form 1040 or files a claim. See IRM 5.19.2.5.8.2, Resolving TDI Research (TC 594/599) Transcripts.

5.18.1.5.11.34  (04-06-2016)
Status 076: Terminate ASFR, Identity Theft - Not Liable

  1. Status 076 is input when an AM employee has determined the case is not liable due to identity theft.

  2. ASFR Identity Theft cases are now worked by the AM Identity Theft Teams.

  3. Follow instructions in IRM 5.18.1.8.2.3.13.5, Identity Theft, and refer if/when appropriate.

5.18.1.5.11.35  (01-01-2007)
Status 077: Terminate SFR T-sign No Longer 8000

  1. Status 077 indicates that the assignment of the account has changed.

  2. ASFR systemically places pre-start modules in Status 077. ASFR will also move the module into Status 109.

5.18.1.5.11.36  (02-24-2015)
Status 079: Unable to Locate

  1. ASFR systemically updates to Status 079 when an IRS campus zip code is detected in the taxpayer address.

  2. Taxpayer addresses may be updated with an IRS campus address as the result of an Identity Theft, or fraud issue.

    • The ASFR system will not continue to work these modules.

    • The system will update them to Status 079, and will input TC 593 with closing code 088 on IDRS.

    • ASFR Employees should not attempt address research for these modules.

    • No closing actions are needed.

    • Advise ASFR Headquarters staff if a module is detected with a local IRS address, or if TC 593 with closing code 088 does not post to IDRS systemically.

5.18.1.5.11.37  (04-06-2016)
Status 080: Suspend for Research/Action

  1. Status 080 is a suspense status when resolution or the next action cannot be taken. The suspense period is 45 days. Only Key Techs can update to Status 080. See IRM 5.18.1.2.7, Access to ASFR.

  2. The following are examples of when update to Status 080 is warranted:

    • TC 976 or TC 599 has posted to IDRS, but the return has not yet been received by the ASFR function. Prior to updating to Status 080 verify that the ASED is not imminent. See IRM 5.18.1.8.2.3.15.2, Assessment Statute Expiration Date (ASED).

    • Critical transaction code is pending on IDRS

  3. In these and similar situations, update module to Status 080, and input Comments/History by accessing Option 7 or Option 9 on the Tax Module screen. See IRM 5.18.1.5.13, ASFR Tax Module Screen Menu Options.

  4. When the follow-up date for Status 080 has expired, the module will systemically appear on the ASFR 424 List. See IRM 5.18.1.6.3.9, ASFR–424 LIST— NO ACTIVITY LISTING.

5.18.1.5.11.38  (04-06-2016)
Status 081: Suspend SFR, Address Verification

  1. Status 081 is used to suspend action for a module while campus employees attempt to perfect the taxpayer’s address.

    Note:

    All address updates must be made to CC ENMOD and will be updated to ASFR systemically.

  2. Update the module to status 081 and input Comments/History by accessing Option 7 or Option 9 on the Tax Module screen.

  3. Modules should not be left in status 081 for longer than 60 days. Move status 081 modules to the next appropriate status when the suspense time has expired.

5.18.1.5.11.39  (04-06-2016)
Status 086: Suspend ASFR - Possible Identity Theft

  1. This status is used to suspend a case when a taxpayer claims his/her identity was stolen.

  2. Manually update ASFR to Status 086

    Note:

    Do not update to Status 086 if 90 day letter has been issued.

  3. Inform taxpayers they have 30 days in which to provide the substantiation documentation. Suspend the case for 45 days. Required substantiation documentation can be found in IRM 5.18.1.8.2.3.13.5, Identity Theft.

  4. Warn taxpayers of Enforcement Action (WOEA) and explain ASFR processing will continue if the required documentation is not received timely.

  5. Input the applicable TC 971 AC 522 with the Administrative Source code descriptor in the ENMOD. i.e.: PNDCLM

  6. The suspense period for this status is 90 days.

  7. ASFR will generate a listing after 90 days as a reminder to reverse TC 971 if the documentation was not received.

  8. If substantiation documentation is received, follow instructions in IRM 5.18.1.8.2.3.13.5, Identity Theft.

5.18.1.5.11.40  (04-06-2016)
Status 089: FAILED IDRS CHECK, TSIGN or TC 59X Failure

  1. Status 089 indicates that the module failed TIF check 6 or TIF check 7. See IRM 5.18.1.6.2.6, TIF Check 6 - Statuses 064, 069, 071, and 075 Check, and IRM 5.18.1.6.2.7, TIF Check 7 - Statuses 062, 068, 070, Check.

  2. ASFR updates modules to Status 089 when the module originally terminated into Status 062, 063, 064, 068, 069, 070, 071, 072, 073, or 075 , but failed TIF check 6 or TIF check 7.

  3. When modules are in one of these Statuses, ASFR sends either a TSIGN change or a TC 59X closing record to IDRS.

  4. Three weeks after issuing the TSIGN/TC 59X to IDRS, ASFR checks IDRS to ensure posting action occurred. If so, module moves to Status 109 for removal from ASFR. If action has not posted (e.g., TSIGN is still 8000 or TC 59X has not posted and closed TDI), ASFR fails modules to Status 089 and creates the ASFR 400 List. See IRM 5.18.1.6.3.1, ASFR-400 List.

  5. When resolved, move module out of this Status to proper working or to the appropriate closing Status.

5.18.1.5.11.41  (04-06-2016)
Status 090: 90-DAY STAT NOTICE ISSUED

  1. Status 090 indicates that a 90-Day Letter has been issued.

  2. All modules that the employees manually move to Status 091, or those that are systemically moved into 091, will be sent for TIF Check 2. See IRM 5.18.1.6.2.2, TIF Check 2 - Pre-90-Day Letter Check. If the modules pass the check, the system moves the modules to Status 096. They are then analyzed by the program that produces the ASFR 90-Day Letter. The following criteria must be met:

    1. The module must still be in Status 096.

    2. There must be an audit report record for the module.

    3. The audit report record must be filled in completely.

    If the module fails, the system moves the modules to Status 099. See IRM 5.18.1.5.11.47, Failed IDRS Check Pre-Stat Notice.

  3. If the above criteria are satisfied, ASFR will move the module into Status 090 and prepare the 90-Day Letter.

    If Then
    The account is no longer in Status 096 The account is left in its current Status and no other action is taken.
    There is no audit report record for the module The account is moved to Status 031.
    The audit report record exists, but is improperly completed, The system cannot prepare a correct 90-Day Letter or eventual assessment, and again it moves the account back to Status 031 to have the 30-Day Letter regenerated.
  4. The system will determine the mail out date of the 90-Day Letter.

  5. The Status 090 follow-up date is calculated using the exact mail out date that will appear on the printed 90-Day Letter (120 days are added to mail out date for follow-up purposes).

  6. To get the exact 90-Day Letter mail out date and the certified mail number, access the ASFR TDI module and use screen menu Option 6.

  7. ASFR generates a file of 90-Day Letters which is printed at the National Print Site. The 90–day Letter consists of:

    1. Form 3219 Notice of Deficiency (2 copies).

    2. Taxpayer Response Form

    3. Courtesy copy of 30-Day Letter tax/penalty/interest calculations and explanation sheet.

    4. Copy of case minors used for 30-Day Letter. (A second letter may also be sent if new address found for taxpayer but MF cannot be updated. )

    Caution:

    Do not update ASFR entity if the MF entity cannot be updated.

  8. ASFR produces a copy of the certified mail listing. The Post Office stamps the certified mail listing to signify that the 90-day letters were mailed certified. The original stamped copy is retained by the Print Site and routed to the ASFR function.

  9. When ASFR creates a 90-Day Letter, it also requests a TC 494 post to IDRS.

  10. When the Status 090 waiting periods ends (120 days from mail out date), ASFR requests TIF check 4. See IRM 5.18.1.6.2.4, TIF Check 4 - End of 90-Day Period.

    Note:

    The Status 090 waiting period is 150 days for international cases.

  11. If manually updating to Status 090, ASFR will prompt input of the 90-Day Letter date. See IRM 5.18.1.5.13, ASFR Tax Module Screen Menu Options.

5.18.1.5.11.42  (11-25-2008)
Status 091: PASSED IDRS CHECK, Issue 90-Day Letter

  1. Status 091 indicates that the suspense period of the 30-Day Letter has expired. ASFR systemically updates from Status 030 to Status 091.

  2. Modules can be manually updated to Status 091 by an ASFR employee only when the module has failed due to an error condition and appears on the error list. i.e.: 099

5.18.1.5.11.43  (04-06-2016)
Status 093: RETURN SECURED 30/90-DAY LETTER

  1. Status 093 indicates that a return has been filed subsequent to the issuance of a 30-Day Letter.

  2. Manually update modules to Status 093, if taxpayer files a return and the module is any status greater than 030, but less than 10X. If it is a 10X status, see manager or lead to determine if update out of 10X is possible. To determine if update out of Status 10X is possible, look at the date the module was updated to Status 10X. If weekly processing has occurred since update to Status 10X, you cannot update out of 10X. If the module was updated to Status 102, 104, or 106 and weekly processing has occurred, response is considered a Reconsideration.

    Note:

    Transshipped returns should also be updated with Status 093 prior to being mailed to the campus responsible for processing. A history item should be input to IDRS and ASFR indicating where the return is being transshipped for processing. If the current status of the case is Status 093, do not update to Status 093 again. When updating ASFR, if the entry is made to "line 3" of the comments, the literal will appear on the ASFR 424 - No Activity listing which will assist in working the Status 093 cases.

  3. Status 093 prevents modules from systemically moving to next ASFR Status while tax examiners review filed return.

  4. If no activity takes place in 60 days, these modules appear on the See ASFR 424 List. IRM 5.18.1.6.3.9, ASFR–424 NO ACTIVITY LIST.

5.18.1.5.11.44  (04-06-2016)
Status 095: Pre-Stat Notice - Foreign Address Queue

  1. ASFR will identify foreign address accounts by a "." in the state field.

  2. Foreign address accounts on the ASFR system will be moved to status 094 for address research.

  3. Each week, an ASFR manager should print a list of status 094 cases using the Manager's Utility Menu and selecting #4 to print a list of accounts by status. The list should be worked with other weekly ASFR error lists.

  4. Status 094 accounts that are not resolved will appear on the "no activity" 424 list after 45 days and must be worked at that time.

  5. Research and perfect foreign addresses in Status 094 on the ASFR and IDRS systems. Per the Postal Addressing Standards (Postal Service Publication 28), "the bottom line of the address should show only the COUNTRY name, written in full (no abbreviations). Do not place the postal codes (ZIP codes) of foreign country designations on the last line of the address."

  6. Update ASFR to status 095 for notice issuance after ASFR and IDRS have been corrected/changed.

5.18.1.5.11.45  (04-06-2016)
Status 096: Pre-stat Notice...... Queue

  1. Status 096 indicates that the module passed TIF check 2.

  2. Modules are systemically moved from Status 091 to 096 when they pass TIF check 2. See IRM 5.18.1.6.2.2, TIF Check 2-Pre-90-Day Letter Check. ASFR then prepares the mail out of the 90–day letter, and moves these modules to Status 090. See IRM 5.18.1.5.11.41, Status 090: 90-Day Stat Notice Issued.

5.18.1.5.11.46  (04-06-2016)
Status 097: FAILED IDRS CHECK, Stat Notice Module

  1. Status 097 indicates that the module failed TIF check 4. See IRM 5.18.1.6.2.4, TIF Check 4-End of 90-Day Period.

  2. Status 097 modules were in Status 090 and reached their follow-up date for assessment. Prior to assessing the tax, TIF check 4 is performed to ensure the module contains no subsequent IDRS posting to the module, since the prior TIF check.

  3. Modules in Status 097 appear on the ASFR 400 List for resolution. See IRM 5.18.1.6.3.1, ASFR 400 List.

  4. The follow-up date is 15 days from the date the module went into Status 097. When the follow-up date expires 15 days, modules still in Status 097 will appear on the ASFR 424 List. See IRM 5.18.1.6.3.9, ASFR-424 No Activity List.

5.18.1.5.11.47  (04-06-2016)
Status 099: FAILED IDRS CHECK, Pre-Stat Notice

  1. Status 099 indicates that the module failed TIF check 2. See IRM 5.18.1.6.2.2, TIF Check 2-Pre-90-Day Check.

  2. Status 099 modules are expired Status 030 modules that failed TIF check 2. Status 099 modules require manual resolution.

  3. Status 099 modules appears on the ASFR–400 IDRS ERROR RESEARCH LIST for resolution.

  4. The follow-up date is 15 days from the date the module went into Status 099. When the follow-up date expires 15 days, modules still in Status 099 will appear on the ASFR 424 List. See IRM 5.18.1.6.3.9, ASFR-424: No Activity List.

5.18.1.5.11.48  (05-19-2009)
Statuses 100-109

  1. These are closing statuses. If any incoming taxpayer responses received by the clerical unit are in these statuses, see manager or lead for resolution. To determine if update out of Status 10X is possible, look at the date the module was updated to Status 10X. If weekly processing has occurred since update to Status 10X, you cannot update out of 10X. If the module was updated to Status 102 or 104 and weekly processing has occurred, response is considered a Reconsideration.

    Note:

    Do not update statuses directly from 100-104 to Status 109 or closing credit will not be received.

5.18.1.5.11.49  (04-06-2016)
Status 100: CLOSED, Agreed Response Pre- 90Day Letter

  1. Update a module to Status 100 when the taxpayer responds to a 30 day letter with a signed Response Form/Consent to assessment, agreeing to the proposed assessment.

  2. ASFR will systemically request a TC 290 tax assessment and TC 599 CC 013.

  3. Input TC 290 for $.00 with a posting delay of 2 and the appropriate hold code and blocking series to associate the source documents.

  4. Close AMS and release to PAS for review when appropriate.

  5. If there is a Combat Zone indicator (-C freeze), status 100 cannot be used to close the case on ASFR. Penalty and interest must be manually computed, considering the combat zone period, and the 180 day stay of enforcement. See IRM 5.18.1.5.11.55, Status 106: Manual Closures, for more information about manual closures.

    • Manually input the assessment and all appropriate reference codes

    • Manually input TC 599 with cc 013

    • Update ASFR with status 106

  6. Do not update modules in Status 100 to Status 109. Modules in Status 100 are sent for TIF check 5, to verify all transactions posted to IDRS. See IRM 5.18.1.6.2.5, TIF Check 5-Statuses 100, 101, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that passed the TIF check 5 to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

    Note:

    Post 90 - Day agreed responses may also be received and those procedures can be found in IRM 5.18.1.5.11.59, Status 113: Closed, Agreed Response Post 90-Day Letter.

5.18.1.5.11.50  (04-06-2016)
Status 101: CLOSED, No ASFR Assessment (TC 290 zero)

  1. Status 101 indicates that a TC 290 for $.00 was input on IDRS.

  2. Status 101 is a manual update status. Update a module to Status 101 when a 30-Day Letter or 90-Day Letter was issued, and a TC 290 for $.00 has been input to IDRS, but there actually is no tax assessment to be input. Update to Status 101 only after the TC 290 for $.00 was input to IDRS. A TC 290 for $.00 is input when it has been determined that no tax is due on the module. If a TC 494 is present on the module, a TC 495 must be input.

  3. Do not update modules in Status 101 to Status 109. Modules in Status 101 are sent for TIF check 5 to verify all transactions posted to IDRS. See IRM 5.18.1.6.2.5, TIF Check 5-Statuses 100, 101, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that passed the TIF check 5 to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

    Note:

    Because a dummy TC 150 is established on MF, input a TC 290 for $.00. DO NOT skip ASFR Status 100-104 series of ASFR closing statuses even if it appears unnecessary. If a module moves directly from Status 090 into Status 109 without going through statuses 100-104 series, the system cannot credit the proper closure count on the ASFR-200 REPORT - WEEKLY MIS REPORT.

5.18.1.5.11.51  (04-06-2016)
Status 102: Disagreed Responses

  1. Status 102 indicates that ASFR has requested a default assessment to post to the module.

  2. ASFR systemically updates a module to Status 102 if it passes TIF check 4 and there is a 950 history. Status 102 will systemically request a default assessment. See IRM 5.18.1.6.2.4, TIF Check 4 - End of 90-Day Period.

  3. ASFR systemically requests a TC 290 tax assessment, TC 495, and TC 599 CC 88.

  4. Status 102 modules are sent for TIF check 5. See IRM 5.18.1.6.2.5, TIF Check 5 - Statuses 100, 101, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that pass the check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

  5. Do not update Status 102 to Status 109 or closing credit will not be received.

5.18.1.5.11.52  (04-06-2016)
Status 103: CLOSED Post 30-day letter, return secured

  1. Status 103 indicates that an assessment was input on IDRS per a return secured after a 30 day letter.

  2. Status 103 is a manual update status. Update modules to Status 103 when the taxpayer files a tax return after a 30 day letter was issued and an assessment has been input to IDRS based on the return. When the update to Status 103 is input, ASFR prompts the input of the tax assessed. See IRM 5.18.1.5.13, ASFR Tax Module Screen Menu Options.

  3. Do not update modules in Status 103 to Status 109. Modules in Status 103 are sent for TIF check 5 to verify all transactions posted to IDRS. See IRM 5.18.1.6.2.5, TIF Check 5 - Statuses 100, 101, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that passed the TIF check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

5.18.1.5.11.53  (04-06-2016)
Status 104: CLOSED, No Taxpayer Response (Default)

  1. Status 104 indicates that a default assessment was requested.

  2. ASFR systemically places modules in Status 104 when the Status 090 follow-up date expires, and the module passed TIF check 4. See IRM 5.18.1.5.15, ASFR Follow-up or Action Dates.

  3. ASFR systemically requests a TC 290 tax assessment, TC 495, and TC 599 CC 88.

  4. Status 104 modules are sent for TIF check 5, when the Status 104 follow-up date expires. See IRM 5.18.1.6.2.5, TIF Check 5 - Statuses 100, 101, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that pass the check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

  5. Do not update Status 104 to Status 109 or closing credit will not be received

5.18.1.5.11.54  (04-06-2016)
Status 105: CLOSED, Post 90 day letter, return secured

  1. Status 105 indicates that an assessment was input on IDRS per a return secured after a 90 day letter.

  2. Status 105 is a manual update status. Update modules to Status 105 when the taxpayer files a tax return after a 90 day letter was issued and an assessment has been input to IDRS based on the return. When the update to Status 105 is input, ASFR prompts the input of the tax assessed. See IRM 5.18.1.5.13, ASFR Tax Module Screen Menu Options. A TC 495 must be input to reverse the TC 494.

  3. Do not update modules in Status 105 to Status 109. Modules in Status 105 are sent for TIF check 5 to verify all transactions posted to IDRS. See IRM 5.18.1.6.2.5, TIF Check 5 - Statuses 100, 101, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that passed the TIF check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

5.18.1.5.11.55  (04-06-2016)
Status 106: Manual Closures

  1. Status 106 indicates an employee manually input a default assessment, or agreed assessment.

  2. Employees manually update to Status 106 after they have input the CC REQ54 adjustment on IDRS.

    Note:

    Manual input of TC 495 is required if there is a TC 494 on the account, Manual input of TC 599 with appropriate CC will be required for the closure of the Notice of Deficiency. i.e.: TC 599 CC 088 for Default assessment, TC 599 CC 013 for Agreed Responses.

  3. Status 106 modules are sent for TIF check 5 when the Status 106 follow-up date expires. See IRM 5.18.1.6.2.5, TIF Check 5 - Statuses 100, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that pass the check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on the ASFR 200 Report-Weekly MIS Report.

  4. Do not update Status 106 to Status 109 or closing credit will not be received.

5.18.1.5.11.56  (04-06-2016)
Status 107: Failed TIF Check

  1. Status 107 indicates that the module failed TIF check 5. See IRM 5.18.1.6.2.5, TIF Check 5 - 100, 102, 103, 104, 105, 106, 108, 113.

  2. ASFR moves modules from expired Statuses 100–106 to Status 107 if they fail TIF check 5. TIF check 5 checks for the posting of TCs 290, TCs 495, and TCs 59X, and other failed conditions. See IRM 5.18.1.6.2.5, TIF Check 5 - 100, 102, 103, 104, 105, 106, 108, 113.

  3. Status 107 modules appear on ASFR–400 IDRS RESEARCH ERROR LIST. This literal on the ASFR 400 indicates if TC 290, TC 495, or TC 59X (or all) did not post to IDRS. Manually resolve these problems. See IRM 5.18.1.6.3.1, ASFR 400 List.

  4. Move resolved Status 107 modules to Status 109 for closing credit. Move unresolved problems to Status 080 (or other processing Statuses as appropriate). See IRM 5.18.1.5.11, ASFR Statuses.

5.18.1.5.11.57  (06-16-2015)
Status 108: Filed Jointly, Post 30 - Day Letter

  1. Update to Status 108 when a taxpayer files jointly after the 30-day letter and prior to the default, but files under the spouses TIN.

  2. This status will capture the number of returns filed as a result of our 30-day and 90-day letters but were filed under another SSN.

  3. First use Option 09 to update the module to include the spouse's TIN or an error message will be received. Then update to Status 108.

  4. When ASFR is updated to Status 108, ASFR will systemically input all the necessary transactions.

  5. This status code will be useful to determine the volume of taxpayers that file under another SSN.

5.18.1.5.11.58  (10-01-2005)
Status 109: ASFR PROCESSING FINISHED, Purge From ASFR System

  1. Status 109 indicates that the module has finished ASFR processing and will be purged from ASFR.

  2. After passing the final TIF check for the module ASFR systemically moves modules to Status 109.

  3. Modules can be manually moved into Status 109 when working the 400, 424, or the 421 lists. However, to ensure that credit is received for the closure, the module must be in an ASFR closure status prior to updating the module to 109. If the module is not in a closure status, the closure will be reported on the ASFR 200 Report as "Unknown " .

  4. Modules moved to Status 109 appear as closed on the ASFR–200 REPORT-WEEKLY MIS. Approximately one week after moving into Status 109, ASFR will move the module out of the ASFR database.

5.18.1.5.11.59  (04-06-2016)
Status 113: CLOSED, Agreed Response Post 90 - Day Letter

  1. Update a module to Status 113 when a taxpayer responds to a 90 day letter with a signed Response Form/Consent agreeing to the proposed assessment.

  2. ASFR will systemically request a TC 290 tax assessment, TC 495, and TC 599 CC 013.

  3. Input TC 290 for $.00 with a posting delay of 2 and the appropriate blocking series and hold code to associate the source documents.

  4. Close AMS and release to PAS for review.

  5. If there is a Combat Zone indicator (-C freeze), status 113 cannot be used to close the case on ASFR. Penalty and interest must be manually computed, considering the combat zone period, and the 180 day stay of enforcement. See IRM 5.18.1.5.11.55, Status 106: Manual Closures, for more information about manual closures.

    • Manually input the assessment and all appropriate reference codes

    • Manually input TC 599 with cc 013

    • Update ASFR with status 106

  6. Do not update modules in Status 113 to Status 109. Modules in Status 113 are sent for TIF check 5 to verify all transactions posted to IDRS see IRM 5.18.1.6.2.5, TIF Check 5 - 100, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that passed the TIF check 5 to Status 109 to indicate all required IDRS actions are complete, and to receive proper closing credit on ASFR - 200 REPORT - WEEKLY MIS REPORT.

5.18.1.5.11.60  (05-19-2009)
Status 150: Recreate Dummy TC 150

  1. Status 150 indicates that a TC Dummy 150 has been requested manually because it did not post when the 30-Day Letter generated.

  2. Verify name control prior to taking action.

  3. Select Option 26 on module screen to post a TC 150 when the TC Dummy 150 failed to post. The system will generate a TC Dummy 150.

    Note:

    Do not submit "paper" returns to SP.

  4. Allow 3-4 cycles for the Dummy TC 150 to post.

5.18.1.5.11.61  (04-06-2016)
Statuses 331 and 332: Setting and Removing the Spanish Letter Indicator

  1. All ASFR modules are set to generate English letters to taxpayers. If a taxpayer writes, or calls in requesting Spanish letters take the following actions:

    • Update the module on ASFR using menu #29 on the tax account menu.

    • Input E for English or S for Spanish language on future letters.

    • After the language indicator has been changed, reissue the last ASFR notice sent to the taxpayer.

  2. ASFR will update the ASFR status to 332 when Spanish is chosen for future letters.

  3. ASFR will update the ASFR status to 331 when language is reset to English.

5.18.1.5.11.62  (09-04-2014)
Status 335: Recreate 30 day Letter with New Address

  1. Use this status to recreate a 30 day letter when a new address is present on IDRS and the original 30 day letter was not issued to the address. This usually happens when the timing of letter issuance and update to IDRS differs.

  2. Update to Status 335 will force the account to go through TIF check 1.

  3. Once the account goes through TIF check 1 a new 30 day letter will generate to the address of record that is on IDRS.

    Note:

    Update to Status 335 will update the ASFR address to the CC ENMOD address of record. The module may fail to an error list if there are other, unresolved issues.

5.18.1.5.11.63  (04-06-2016)
Status 340: PRE-30-DAY PROBLEM, "U" Coded TDI Notice

  1. Status 340 indicates that the module address is Undeliverable.

  2. ASFR systemically places modules in Status 340 when the TDI is "U" coded to indicate that the notice mailed to the taxpayer was returned to the IRS as undeliverable.

  3. During weekly processing, the system sends Status 340 modules for address research by Address Research (ADR). See IRM 5.18.1.5.9.2, Address Research through ADR.

5.18.1.5.11.64  (04-06-2016)
Status 342: Undeliverable Mail Research

  1. ASFR systemically places modules in Status 342 while the Address Research is being performed.

  2. Status 342 is a systemic status. Do not update to Status 342. ADR research is manually requested by updating the module to Status 040. See IRM 5.18.1.5.11.16, Status 040: ADR Research Requested.

5.18.1.5.11.65  (04-06-2016)
Statuses 343–348: Address Research Completed (History Statuses)

  1. These statuses are designed to document research result in the module history.

  2. Status 343 indicates that ADR research is complete, and the Master File address is updated. The module is systemically moved to Status 031 or 030 with an expired follow-up date to reissue the 30-Day Letter.

  3. Status 345 indicates that the completed ADR research resulted in the same address on the IRMF and no new address was provided. The module is systemically moved to Status 091 for TIF check 2. See IRM 5.18.1.6.2.2, TIF Check 2 - Pre-90-Day Check.

  4. Status 346 indicates that the completed ADR research resulted in no record found on TIF. Module is moved to Status 091 for TIF check 2. See IRM 5.18.1.6.2.2, TIF Check 2 - Pre-90-Day Check.

  5. Status 347 indicates that the completed ADR research resulted in no taxpayer confirmation or an undeliverable "Are You There" letter. The module is moved to Status 091 for TIF check 2. See IRM 5.18.1.6.2.2, TIF Check 2 - Pre-90-Day Check.

  6. Status 348 indicates that the ADR research found no results. The module is moved to Status 091 for TIF check 2. See IRM 5.18.1.6.2.2, TIF Check 2 - Pre-90-Day Check.

5.18.1.5.11.66  (04-06-2016)
Status 380: PRE-30-DAY PROBLEM, Amended/Duplicate/Replaced Minors

  1. Status 380 indicates that ASFR cannot systemically calculate the proper tax due to amended or duplicate case minors.

  2. The system places modules with amended, duplicate or replaced case minors in Status 380. Currently, these minors are deleted from income.

  3. Print a Status 380 Listing using the Manager's Menu. Manually verify all case minors and correct major and minor records on ASFR. Update module to Status 031 for processing. See IRM 5.18.1.5.8, Deleting and Adding Case Minors.

5.18.1.5.11.67  (04-06-2016)
Status 381: Late IRP data

  1. Status 381 indicates that late IRP has been filed on documents issued to this taxpayer.

  2. ASFR systemically places modules in Status 381 for manual review of the case minors on the ASFR system and the IRP on IRPTR.

  3. Late documents for the State Reverse File Match Initiative (SFRMI) should not be added to ASFR since they may duplicate income already reported. They can be identified by document code 30 on Line 2 of the individual IRPTR document.

  4. Do the following for late documents that are not SRFMI:

    IF THEN
    There is new IRP on IDRS, and when the change is input to ASFR , the net tax due is greater than ≡ ≡ ≡ ≡ ≡ See IRM 5.18.1.5.8, Deleting and Adding Case Minors. on instructions on how to perfect case minors and the case major on ASFR. Update module to Status 031.
    There is new IRP on IDRS, and when the change is input to ASFR , the net tax due is less than ≡ ≡ ≡ ≡ ≡ See IRM 5.18.1.5.8, Deleting and Adding Case Minors. on instructions on how to perfect case minors and the case major on ASFR. Update module to Status 071.
    There is no change in the IRP on IDRS and ASFR, Update module is Status 031.

    Caution:

    SCRIPS system errors have been identified where non-monetary information (social security number, or state identification number) was included in dollar amount fields. Users should use extreme care when reviewing income on Form 1099-MISC. Income amounts for Attorney Fees, Fishing Income, or Crop Insurance that exceed $10,000,000 may be incorrect.

5.18.1.5.11.68  (04-06-2016)
Status 385: CHECK FOR POSSIBLE DOUBLING UP OF MINORS

  1. Status 385 identifies a discrepancy between the number of minors actually existing for a module, and the number of minors the case major says there should be.

    If Then
    There is a small discrepancy (e.g., major states there are 18 case minors, but there are actually only 17 minors on ASFR. )
    1. Use CC IRPTR to review the IRP documents to locate the missing case minor(s) and manually add it to ASFR. Be sure to add this new minor's income into the correct field on the case major (e.g., Interest income must be added into the case major interest field).

    2. If no other problems detected with the module, move the module to Status 031.

    The case major has double the number of case minors that actually exist
    1. Correct the income total on the case major (e.g., major shows 22 minors, but there are only 11 minors; major income fields are double their correct amounts).

    2. Update module to Status 031.

    Note:

    Print the Status 385 Listing using the Manager's Menu.

5.18.1.5.11.69  (10-01-2005)
Status 389: CURRENT TAX YEAR NOT YET PROGRAMMED

  1. Status 389 indicates that the module is an early receipt of a tax year that is currently not processed on ASFR.

  2. ASFR places modules in Status 389 when it detects the receipt of a module for a tax year of which the system is not currently programmed for. The module and any related IRP information will be retained until ASFR begins processing the tax year.

  3. When the new tax year programming is added to ASFR, it will systemically move the workable inventory to Status 031.

5.18.1.5.11.70  (06-28-2010)
Status 714: Suspense Status - Combo Cases

  1. Account has one or more open TDAs (associated balance due modules) . Cases in status 714 have not been started (no dummy 150 generated), but there are related modules on ASFR for this account which have been started. Cases will remain suspended in status 714 until all started modules are closed off ASFR. Then, the case will systemically move to status 715. Each week, cases in status 714 will be reviewed to determine if the TDA condition is still present. If it is, the case will remain in status 714. If it is not, the case will return to the previous status code.

5.18.1.5.11.71  (06-28-2010)
Status 715: Combo Cases

  1. Account has one or more open TDAs, but no started cases on ASFR (no dummy 150 generated). During weekly processing, all cases in status 715 will have generated an A2 transaction for SIA/IDS to change the TSIGN and remove the ASFR assignment on IDRS. After the A2 transaction is generated, the case is moved systemically to status 716.

5.18.1.5.11.72  (06-28-2010)
Status 716: Combo Cases

  1. ASFR has generated the A2 transaction for SIA/IDS. Once the record has generated, IDS will determine the appropriate non ASFR assignment for the case and be responsible for taking all the necessary actions for reassigning that account. Because of the timing of IDRS programs, most actions will take place a week and a half after ASFR has generated the A2 transaction. Because of the delay, ASFR will also review these cases to determine if the TDA condition is still present. If it is, the case will remain in status 716. If it is not, the case will return to the pre-714/715 status code.

5.18.1.5.11.73  (06-28-2010)
Status code 717: Terminate SFR

  1. Status 717 is reserved for special circumstances when modules need deletion. These cases will not be counted as a closure, and transactions will not be posted to the module.

  2. For Combo Cases, ASFR has received a closing record for this module from the A2 transaction. During weekend processing, this case will be removed from ASFR. No closing counts will be given for this module.

    Caution:

    Do not move modules in any 71X status to status 031 to start it on ASFR.

5.18.1.5.11.74  (06-20-2012)
Status 734: Hold Status

  1. Status 734 is a hold status for all associated modules when an account has a started module.

  2. Once the started module is resolved the associated module(s) in Status 734 will move to Status 717 and be closed from ASFR, there will be no closure count for the module that was in Status 734.

5.18.1.5.11.75  (10-01-2005)
Status 762: FAILED ASFR- REASSIGN FROM 8000

  1. ASFR systemically updates modules to Status 762 prior to reassigning the account from 8000.

5.18.1.5.11.76  (10-01-2005)
Status 763: SYSTEM FOLLOW-UP REASSIGN FROM 8000

  1. Modules systemically move to Status 763 once the reassignment from 8000 has taken place.

5.18.1.5.11.77  (04-06-2016)
Status 771: Temporary Hold Status, Needs IRP Data Added

  1. Some TDI modules may be created manually and referred to ASFR for processing. Determine whether the module meets ASFR criteria, per IRM 5.18.1.2.2, ASFR Criteria.

    • Reassign combo modules (modules with an associated balance due) or modules with excess IRP documents by updating to Status 762.

    • Close modules where the balance would not meet the necessary dollar criteria by updating to Status 071.

  2. If the module(s) meet ASFR criteria, the case major and minors must be added to ASFR.

    • Use Options 11, View/Create Majors, and 12, View/Create Minors on the ASFR Main Menu to add IRP information for single modules.

    • Use the "ASFR IRP Loading" IAT tool to load IRP information for multiple modules.

5.18.1.5.12  (04-06-2016)
ASFR History Screens

  1. The figures below show module progressions through the ASFR system. They are examples of History Screens. The History Screen can be accessed through Option 5. See IRM 5.18.1.5.13, ASFR Tax module Screen Menu Options. The information on the History screen also appears on the ASFR Tax Module screen, but on the History Screen there are literals, the date the module moved into the Status and employee numbers. Use the History to help determine how the module progressed.

    Note:

    Employee history items are identified by employee numbers and systemic movements are 099Xs.

  2. The following are views of History Screens:

    Default History Screen- This is an example of a module that was defaulted where no manual updates occurred.

    ASFR Default History Screen
    Status Employee # Begins With Seq Date Literal
    031 9999 00 05/04/2014 Pre-30 Day
    032 9997 00 07/27/2014 Passed IDRS check...Issue 30
    030 0999 00 07/27/2014 30–Day letter package created
    096 9995 00 11/02/2014 Pre-stat notice...queue
    090 0999 00 11/02/2014 90–Day stat notice issued
    104 9996 00 03/23/2015 Closed...No TP response<default>
    109 9999 00 04/12/2015 ASFR finished..purge

    Return History Screen- This is an example of a module where a return was filed and processed.

    ASFR Return History Screen
    Status Emply # Begins With Seq Date Literal
    031 9999 00 05/04/2014 Pre-30 Day
    032 9997 00 07/27/2014 Passed IDRS check...Issue 30
    030 9999 00 07/27/2014 30–Day letter package created
    093 1234 00 09/10/2014 Return filed.......
    901 1234 00 11/02/2014 Print.............................Transcript
    103 1234 00 11/05/2014 Closed.........Secured return
    109 9999 00 11/26/2014 ASFR finished..purge

    Failed Condition History Screen - This is an example of a module that failed to Status 099, and ASFR processing was continued.

    ASFR Failed Condition History Screen
    Status Emply # Begins With Seq Date Literal
    031 9999 00 05/04/2014 Pre-30 Day
    032 9997 00 07/27/2014 Passed IDRS check...Issue 30
    030 9999 00 07/27/2014 30–Day letter package created
    099 9999 00 09/10/2014 Failed IDRS check......
    091 1234 00 09/12/2014  
    096 9999 00 09/22/2014 Pre-Stat..........Queue
    090 9999 00 09/22/2014 90–day stat notice issued...............

5.18.1.5.13  (04-06-2016)
ASFR Tax Module Screen Menu Options

  1. ASFR Tax Module Menu Options are on the top of the ASFR Tax Module Screen. All updates, letter and print requests, entity changes and other changes are made by choosing an option and entering data.

  2. The following is a list of the options, and what action or function they perform.

    • Option 1 is used to update the current Status to another Status. When updating a module to Status 030, the follow-up date must be input. The follow-up date is 74 days from the date of the 30–day letter. See IRM 5.18.1.5.11.9, Status 030: 30-Day Letter Created (30-Day Mail out). When updating a module to Status 090, the date of the 90-Day Letter, must be entered. See IRM 5.18.1.5.11.41, Status 090: 90-Day STAT NOTICE ISSUED. Request Option 6 to determine the 90–day letter date. When updating module to Status 103 or 105, enter the amount of tax when prompted. See IRM 5.18.1.5.11.52, Status 103: CLOSED Post 30-Day Letter, return secured, and IRM 5.18.1.5.11.54, Status 105: CLOSED, Post 90 Day Letter, return secured.

    • Option 2 is used to view or update the case major.

    • Option 3 is used to view, delete or change a case minor.

      Note:

      Whenever a case minor is changed, added or deleted, the case major must be updated. See IRM 5.18.1.5.8, Deleting and Adding Case Minors.

    • Option 4 is used to view or update the Audit Screen.

    • Option 5 is used to view the ASFR history. See IRM 5.18.1.5.12, ASFR History Screens.

    • Option 6 is used to view 90-Day Letter information.

    • Option 7 is used to input Comments on the ASFR Tax Module screen.

    • Option 8 is used at the direction of Headquarters staff to notate when a module has been selected for any ongoing pilots or studies. ASFR will place an indicator of PILOT on the module for identification purposes.

    • Option 9 is used to input data on the Tax Module screen, such as the telephone number or Paper Indicator. See IRM 5.18.1.5.14, Paper Indicators.

    • Option 10 is used to request letters, and to request prints, such as the 6020(b) certification. See IRM 5.18.1.6.4, ASFR Prints Statuses and Letter Requests.

    • Option 11 is used to request more Options.

    • Option 12 is used to exit the Tax Module screen.

    • Option 13 is used to make Entity, including address, changes. An Entity change is recorded as Status 990 in ASFR History. See IRM 5.18.1.6.4.13, Status 990: Address Change.

    • Option 14 is used to add or delete POA information. See IRM 5.18.1.8.2.3.7, Power-Of-Attorney (POA) Form 2848.

    • Option 15 is used to view, add or delete Payer Agent information. See IRM 5.18.1.5.11.3, Status 007: Pre-30-Day Problem...Payer Agent List.

    • Option 16 is obsolete.

    • Option 17 is used to view the prior address on the module.

    • Option 18 is a print option that prints the history, case major and case minor.

    • Option 19 is reserved for Headquarters use.

    • Option 20 is used to request that a TC 494 post to the module on IDRS. See IRM 5.18.1.6.3.1.14, No TC 494 Posted to Module-Failed Condition. Option 20 should only be used when the module is in status 090 or 097.

    • Option 21 is used to request that a TC 495 post to the module on IDRS. See IRM 5.18.1.6.3.1.15, No TC 495 Posted-Failed Condition.

    • Option 22 is used to set or clear a Refund Hold Indicator.

    • Option 23 is used to request more Options.

    • Option 24 is used to access the previous menu of Options.

    • Option 25 is used to print extended comments.

    • Option 26 is used to request that a TC 150 Dummy post to the module on IDRS. See IRM 5.18.1.5.11.60, Status 150: Recreate Dummy TC 150.

    • Option 29 is used to change the language indicator for letters to taxpayers. When selected, ASFR will list options for changing the language on future letters.

    • Option 36 is used to access the previous Option menu.


More Internal Revenue Manual