5.19.5 ACS Inventory

Manual Transmittal

June 09, 2017

Purpose

(1) This transmits a revision to IRM 5.19.5, Liability Collection, ACS Inventory, to incorporate procedural changes previously cleared as IPUs listed under the material changes section below and procedures on processing Decedent Accounts, Passport Certification and ACS Security, and Work Selection.

Material Changes

(1) Revised text for editorial changes throughout the IRM listed below and updated all links for consistency.

(2) IPU 16U1094 issued 06-20-2016:

  1. IRM 5.19.5.5.4.1(1) Removed the wording W&I R4 is worked ACS Support.

  2. IRM 5.19.5.5.4.1(5) Added paragraph If a taxpayer filed Chapter 13, and the module has a TC520 cc 84 per IRM 5.17.11.2(3) Monitoring the Chapter 13 Plan, extend the parameter for 999 days.

  3. IRM 5.19.5 Deleted Methods of Payments.

  4. IRM 5.19.5.5.5.1 Changed title to Analyze Taxpayer Ability to Pay and Payment Methods.

  5. IRM 5.19.5 Deleted process for 411.com for I4.

  6. IRM 5.19.5.6.2.5(4) Updated Note to read if all modules for the account are in ACS (ST22) you must input your closing actions in ACS using the flowchart below.

  7. IRM 5.19.5 Deleted process for 411.com for I5.

(3) IPU 16U1103 issued 06-21-2016: Corrected broken links throughout the IRM.

(4) IPU 16U1162 issued 06-30-2016: IRM 5.19.5.3.11 Updated procedures on handling ACS Phone Calls with IDRS and AMS Systems are not available.

(5) IPU 16U1318 issued 08-24-2016:

  1. IRM 5.19.5.3.8 Clarification on ID Theft Procedures for ACS Case Processing.

  2. IRM 5.19.5.3.9.10 Update on O Functions for ID Theft Cases.

  3. IRM 5.19.5.3.9.14 Updated functions for the V Functions.

  4. IRM 5.19.5.8.5 New Procedures for Function Unit H7.

(6) IPU 16U1352 issued 09-02-2016:

  1. IRM 5.19.5.3.8 Clarification on the assignment of cases.

  2. IRM 5.19.5.3.9.7 Removed W9 procedures.

  3. IRM 5.19.5.3.11 Updated with the procedures for the PPS Call received by ACS.

  4. IRM 5.19.5.5.1 Clarification made to the procedures for the R1 inventory.

  5. IRM 5.19.5.5.5 Clarification made to the procedures for the R5 inventory.

  6. IRM 5.19.5.5.5.2 Clarification added for procedures on new modules and new debit on a module for possible enforcement action.

(7) IPU 16U1381 issued 9-13-2016:

  1. IRM 5.19.5.1 Updated guidelines and clarification on ACS overview.

  2. IRM 5.19.5.1.1 Updated guidelines on the Security Section for ACS System.

  3. IRM 5.19.5.2 New guidelines for Work Delivery Systems.

  4. IRM 5.19.5.2.1 New guidelines for Work Priority and Selection.

  5. IRM 5.19.5.5.1 Clarification on the R1 procedures.

(8) IPU 16U1463 issued 10-04-2016: IRM 5.19.5.2.1(9) Additional information on Annual Review of ACS Cases Selection and Risking Criteria.

(9) IPU 16U1587 issued 10-26-2017:

  1. IRM 5.19.5.3.8 Updated the procedures to change function unit O0 to O9.

  2. IRM 5.19.5.8.5 Updated the procedures to change function unit O0 to O9 and other clarification.

  3. IRM 5.19.5.3.9.8 Updated section to Reserved.

(10) IPU 16U1679 issued 11-17-2016:

  1. IRM 5.19.5.3.8 Procedure clarification for the Identity Theft inventory.

  2. IRM 5.19.5.5.4.2 Updated procedures for processing decedent cases in ACS.

  3. IRM 5.19.5.5.4.2.1 Added procedures on processing Single Filer TDA deceased taxpayer.

(11) IPU 16U1681 issued 11-18-2016:

  1. IRM 5.19.5.5.4.2 Updated formatting issues.

  2. IRM 5.19.5.5.4.2.1 Added additional procedures on processing Single Filer TDA deceased taxpayer.

(12) IPU 17U0187 issued 01-26-2017: IRM 5.19.5.8.5(7) Updated to add clarification on ID Theft processing.

(13) IPU 17U0310 issued 02-15-2017:

  1. IRM 5.19.5.3.7.9 Miscellaneous Inventory M1 through M9 is Reserved.

  2. IRM 5.19.5.4 New section Miscellaneous Case Processing for Accounts in ST22 (ACS).

  3. IRM 5.19.5.6.4.2 Updated procedures for Decedent Accounts.

  4. IRM 5.19.5.6.4.2.1 Added additional procedures on processing Single Filer TDA deceased taxpayer.

  5. IRM 5.19.5.7.2.3 Added OL26 for IMF Accounts.

  6. IRM 5.19.5.9.5 Processing H7 Inventory - ACS Alert IDTHF Cases.

  7. IRM 5.19.5.10 Updated procedures for CP14 and Publication 1 for 3rd Party Contact.

  8. Exhibit 5.19.5-2 Updated ACS letters LT40, LT41, LT75 and LP60.

(14) IPU 17U0343 issued 02-22-2017:

  1. IRM 5.19.5 Corrected links throughout the IRM that were pointing to the wrong section.

  2. IRM 5.19.5.2.1 added the wording ACS Contact Inventory.

(15) IPU 17U0838 issued 05-11-2017:

  1. IRM 5.19.5.1.1 updated procedures for ACS users that may be REVOKE.

  2. IRM 5.19.5.6.4.2 R4 procedures updated for clarification for case processing.

  3. IRM 5.19.5.6.4.2.1 changed title to Streamline Decedent Processing.

  4. IRM 5.19.5.7.2.1 I4 procedures updated for clarification for case processing.

(16) This IRM was also updated for ACS Security, Work Priority, Decedents and Passport Case Processing and Publication 1:

  1. IRM 5.19.5.1.1 Update to ACS Security.

  2. IRM 5.19.5.2.1 Update to Work Priority & Selection.

  3. IRM 5.19.5.3.3 Added procedures for definers and literals.

  4. IRM 5.19.5.4.1.1 If Then Chart clarification for processing MFT 35/65 and a TDI module.

  5. IRM 5.19.5.4.2 Removed 523 Misuse of Dependents SSN.

  6. IRM 5.19.5.4.3 Added the word Passport Certification.

  7. IRM 5.19.5.6.4.2 Updated procedures on NFTL filing.

  8. IRM 5.19.5.6.4.2.1 the procedures updated for clarification .

  9. IRM 5.19.5.6.5 added paragraph for date for TC971, 043.

  10. IRM 5.19.5.7.2.1 Clarification for closing combo cases.

  11. IRM 5.19.5.9.5 Removed 523 Misuse of Dependents SSN.

  12. IRM 5.19.5.10 Updated Publication 1 date to 09/2012.

Effect on Other Documents

IRM 5.19.5 dated March 02, 2016 is superseded. The following IRM Procedural Updates (IPU’s) issued from May 1, 2016 through May 11, 2017, have been incorporated into this IRM : IPU 16U1094, IPU 16U1103, IPU 16U1163, IPU 16U1318, IPU 16U1352, IPU 16U0381, IPU 16U1463, IPU 16U1587, IPU 16U1679, IPU 16U1689, IPU 17U0187, IPU 17U0310 IPU 17U0343 and IPU 17U838.

Audience

Small Business/Self Employed (SB/SE)

Effective Date

(06-09-2017)

Michael Mullin
Acting, Director, Collection Inventory Delivery and Selection
Small Business/Self Employed

ACS Overview

  1. The Automated Collection System (ACS) is a computerized system that maintains balance-due accounts and return delinquency investigations. This section explains the Automated Collection System (ACS). It also provides guidance for cases that may not require telephone contact with the taxpayer to arrive at closure.

  2. With some exceptions, balance-due accounts and return delinquency investigations are issued to ACS at the conclusion of normal service center notice routines. The exceptions, which are assigned directly to Collection Field Function, see Exhibit 5.19.5-7, Field Queue Bypass Criteria. Manually generated assignments such as Non-Master File (NMF) and Return Compliance Program (RCP) cases are not worked in ACS.

  3. Incoming calls for accounts where at least one module meets the following criteria:

    • a TDA status, Master File status 22, 24, and 26

    • or with a - V freeze

    • or with a - W freeze

    • or a TDI.

  4. If you receive incoming calls or make calls to taxpayers or their representatives, follow procedures outlined in IRM 5.19.1, Balance Due, and IRM 5.19.2, IMF Return and IRM 5.19.22BMF Return Delinquencies.

ACS Security

  1. The ACS System is password protected. You will need to complete an Online 5081 requesting access. A password will be systemically issued through this process. You are responsible for the security of that password. Password security requirements are the same as those for IDRS.

  2. The password must be formatted as below:

    • 8 characters in length

    • at least one UPPER case letter

    • at least one lower case letter

    • at least one number

    • and one special character $ @ # . > + | & ! * - %_< ? : =.

      Note:

      You may not create a new password that is the same as one of your last 24 passwords.

  3. Passwords are not visible at any time. You will receive error messages if you enter a password incorrectly, and your user ID may become revoked. If your user ID becomes revoked, notify your manager and/or Site System Analyst. User ID’s are revoked and/or deleted after a certain number of days of inactivity.

  4. You can also receive an error message “Invalid Sign on Attempt” if you enter an employee number or function incorrectly; this may also cause the system to lock up. If the workstation becomes inactive, notify your manager.

  5. User’s should follow the guidelines in IRM 1.4.21.1.3.2Compliance: Resource Allocation Control File (RACF). Users will be REVOKE after non-usage for 90 calendar days.

    Note:

    Do Not Open a KISAM Ticket if you are REVOKED, you must contact your manager and/or request to be RESUME on OL5081.

  6. Level of ACS access is based on work duties and/or assignments:

    ACS Profiles
    A NLS Coordinator
    B CDP Supervisor
    C CDP Operator
    D View Only (Supervisor)
    E Levy Reviewer Operator
    L Levy Review Manager
    M Master
    N National Office
    O Operator
    Q Quality Review
    S Supervisor
    V View Only (Operator)

Work Delivery Systems

  1. Employees utilize the Account Management Services (AMS), ACS (Green Screen/ACSWeb, ACSWeb Manager, and the ACS Inventory Distribution Tool.

  2. Case processing requires AMS/IDRS and ACS/ACSWeb.

    • Use stand-alone ACSWeb only when AMS/IDRS is down or not available per IRM 5.19.5.3.9, Telephone Techniques and Communication Skills .

    • ACS Web Manager is for use by ACS Managers and Headquarter staff only.

  3. Inventory work is delivered using the ACS Inventory Distribution Tool.

    Note:

    The ACS Inventory Distribution Tool is only used by ACS call site employees for working inventory.

Work Priority and Selection

  1. The work priority and selection process is designed to ensure that cases are selected with integrity and fairness.

  2. Work Priority generally falls into two categories; immediate (customers calling in) and delayed (inventory processing) demand. Cases in the immediate demand category have the same priority for selection whereas inventory work selection uses a priority scheme.

  3. Work selection is based on a combination of factors such as, case priority, current organizational program needs, and available staff. Case selection generally occurs as shown below.

  4. Systemic Processes

    1. FERDI and NON-FERDI /FPLP – no limits are placed on these systemic processes.

    2. ACS systemic requests for notices of levy and letter – limited as part of the phone demand forecast prepared by the SB/SE HQ Collection Joint Operations Center (JOC) liaison staff.

  5. Calls from taxpayers requiring assistance to resolve their accounts.

  6. Inventory account work selection is based on factors such as, ACS priority programs, category of work, risk categories and ACS priority codes.

    1. Priority Programs:
      - IMF-FERDI
      - HINF
      - International
      - Payroll Trust Fund Taxes
      - General programs (non-FERDI IMF, non-trust fund, etc…)

    2. Work Categories (determined by function/unit assignment IRM 5.19.5.3.7 , ACS Case Inventory).
      - Enforcement,
      - Research,
      - Investigation

    3. Risk categories and ACS Priority codes:
      - High, Medium and Low
      - Priority codes 0 – 5 (0 = highest priority)

  7. Work is assigned to employees using the ACS Inventory Distribution Tool. To ensure adequate case coverage, cases with the oldest expired follow-up date are selected first.

  8. Periodic program and site reviews are performed to determine whether existing processes and procedures effectively mitigate risk and deliver organizational program goals. The major factors that will be evaluated include:

    • Adherence to IRM Procedures

    • Quality Measures

    • Dollar Thresholds

    • Risk Categories

    • Model Score Thresholds

    • ACS Priority Codes

  9. An annual review of ACS Case Selection and Risking criteria is performed by the SB/SE Collection Operations Headquarters ACS Systems & Inventory group. This review determines whether adjustments are needed to ensure that cases are routed and assigned appropriately within ACS and in conjunction with other collection areas (e.g., ACS, Collection Field Groups, the Collection Queue, etc…)

Research on ACS

  1. Balance due cases are shown on IDRS as Status 22; return delinquency cases are in Status 3 on IDRS. The assignment code for both is AOTO0000.

  2. When cases are issued to ACS, the system analyzes for levy sources, undeliverable mail codes, telephone numbers, and other characteristics. The system prints letters for mailing and assigns cases to the proper team, function, or units. A small percentage of cases meeting specific criteria are placed on an Action List for ACS Support function to research.

  3. Inventory is divided among teams designated A to Z. Each of the functions listed below is composed of 10 units that act as holding bins for ACS accounts awaiting action:

    • Contact (C) - Handles contact with taxpayers through the ASPECT Telephone System or the Predictive Dialer System.

    • Investigation (I) - Searches for taxpayers or assets and follows up on case processing.

    • Research (R) - Responds to taxpayer correspondence and works cases requiring special handling.

    • Service Center (S) - Inputs IDRS actions, performs research and follow-up actions, processes responses to ACS-generated letters and levies for all teams.

    • Hold (H) - Cases requiring special handing.

    • Enforcement (E) - CDP notice (LT11), initial levy action systemic and manual and levy follow-up.

    • FERDI (F) See IRM 5.19.18, Federal Employee/Retiree Delinquency Initiative (FERDI).

    • Oscar (O) See IRM 25.23.5.8, Oscar O Inventory.

    • Various (V) - Used by the ACS Support Sites.

    • Business (B) - For SB/SE Headquarter Use.

    • Project (P) - For SB/SE Headquarter Use.

    • Locator (L) - For W&I Headquarter Use.

    • Kilro (K) - SBSE Inventory.

    • Miscellaneous (M) - WI Locator Functions.

    • Wage (W) - For W&I Headquarter Use.

  4. Team inventories are established using the last three digits of the Taxpayer Identification Number. Also, there are specialized sites that work specific types of nationwide inventory. (e.g., FERDI, High Income Non-Filers and International.

  5. Accounts can be assigned systemically or manually to all functions or units.

  6. ACS is designed to do systemic next-case processing. This processing allows the system to select cases to be worked by priority.

  7. The following screens are available on ACSWeb:

    ACSWeb Navigation list Options
    1. Case Overview - displays select entity information, notes field and phone number fields. The Entity Address will appear in the AMS Disclosure and/or Account Summary Window, if the case was accessed through AMS, Next Case or Predictive Dialer.

    2. Levy & Release - displays the Levy View Summary screen. Selecting the Levy View Summary screen allows the user to do the following:
      -- Add new levy.
      -- Issue levy
      -- Edit/View levy
      -- Delete levy
      -- Issue a manual levy release .-- Send a letter to a selected Levy Source.
      --View just "INFO" only sources or just levy sources
      --Compare up to three like sources.
      -- Access the Levy Verification Screen to confirm and/or delete levy sources at the same time.

      Note:

      To take an action on an existing levy source, the user must first click on the levy.

    3. Levy Review - displays the Levy Review Data screen. Only employees who are profiled for levy review will have access to this option. Selecting the Levy view Summary screen allows the user to do the following
      --Issue levy
      --Cancel levy
      --Suspend levy

    4. History Codes - displays all ACS History Codes in a scrollable list and the current follow up date. Users may also enter journal entries, cancel and/or correct actions.

    5. Comments - displays all ACS Screen 1 and Screen comment history written to the ACS Mainframe in a scroll-able list. This is a view only screen and can not be edited.

      Note:

      ACS Comment History is now written to AMS History through the AMS Checklists, issues and/or narratives.

    6. ACS Modules - displays a summarized view of all ACS Tax Modules and calculates the Assessed Total of all ACS Tax Modules displayed.

      Note:

      To view specific module summary data, double click the module. To exclude a specific module from an action, IE: Levy/Lien/Letter, remove the check mark from the Include box and then click on update.

    7. Spouse Information - Displays the Spouse Information. This screen is display only and cannot be edited.

    8. Reassign Case - Displays the Reassign Case screen. Cases can either be reassigned or transferred, (TFQU and TFRO) from this screen.

    9. Letters - displays the letter screen and the entity address from ACS. Letters are issued by selecting the appropriate radio button and selecting the letter type from the drop down list.

    10. Third Party - Displays third party information added during locator research. Users will be able to add, delete and modify information. The following letters will be sent from this screen: LP61 ,LP62 and LP64.

  8. On ACS Green Screen the entity screen appears first when a case is accessed. Each case has a total of nine screens. The screens can be accessed by moving the cursor to the entry line and inputting either the screen number or the three letter mnemonic as follows:

    • Screen 1 - Entity Screen - ENT or S1

    • Screen 2 - Comment/History Screen - COM or S2

    • Screen 3 - Levy Screen - LVY or S3

    • Screen 4 - Module Screen - MOD or S4

    • Screen 5 - No Longer Available

    • Screen 6 - No Longer Available

    • Screen 7 - Spousal Information - SPS or S7

    • Screen 8 - No Longer Available

    • Screen 9 - Third Party Contact - TPC or S9

    • Screen 10 - Levy Review Data - LRD or S10

      Note:

      This screen is only available for employees who are profiled for levy review.

  9. Employees will be able to view levy source information on the National Levy Source database on ACS. For information on accessing the National Levy Source information, please refer to User Guide on SERP.

  10. At local option, IDRS Correspondex letters may be used in place of ACS LTs. Enter OADT,xx,nnnnC, to show that a non-ACS letter has been sent.

    Note:

    xx equals follow-up days for the letter if any; nn equals the Correspondex letter sent.

ACS General Case Processing

  1. A case is systemically assigned into the ACS data base.

  2. Some cases systemically bypass ACS and go directly to CFf, Collection Function field. Exhibit 5.19.5-7,Field Queue Bypass Criteria and Exhibit 5.19.5-8,Cases that Systemically Bypass ACS, list cases that bypass the Field Queue or ACS.

  3. When Next-Case processing, the system displays an account with an expired follow-up date in a function/unit based on priority code. This process continues until all cases with an expired follow-up date have been displayed.

Systemic Case Assignment

  1. ACS assigns new entity receipts as follows:

    1. Those with systemic LT11s are assigned to E3;

    2. Those meeting SCCB Action List criteria are assigned to S1;

    3. Those accelerated to ACS for an installment agreement or continuous wage levy defaulted because of a new module or other debit are assigned to E3;

    4. Defaulted installment agreements with a TC 971, 069 on at least one module are subject to routine new case analysis, i.e., it may have an LT16 issued. Then, it may be assigned to E2 if a levy source is available, to Contact if no levy source but a telephone number, or to I2 if no levy source and no telephone number;

    5. Undeliverable mail cases are assigned to I2 when there is no available phone number and levy source;

    6. Cases returned from the Field queue are assigned to R8.

  2. After contact with a taxpayer or third party, reassign the case to appropriate function/unit for follow-up (e.g., TOE2, TOI4). See IRM 5.19.5.6.9,Actions to Resume Compliance Monitoring.

  3. Manual or systemic actions TFQU,AOTO7000/TFRO, AOTO8000/TFRO, AOTO6501/TFRO, AOTO6566 and batch action TFQU,AOTO7000 will now result in case transfer to function/unit S9 (with a follow up date 28 days into future, and action history TOS9,28,99999 (for manual or systemic), or TOS9,28,88888 (for batch action).

  4. Accounts identified in declared disaster areas, -O Freeze, will be reassigned TOH1,xx,DST. The number days for the “XX”, will be based on the disaster declaration Disaster Assistance Program.

    1. All real-time and systemic letters, LT, levies (LV) and NFTL (FM10) actions are blocked on these accounts. Only exceptions: LP68

    2. When the end date expires for the disaster a systemic LT16,DSTEXP will generate. The cases will remain in H1 and will be worked through inventory processing.

    3. See IRM 5.19.5.9.1,Disaster Cases, for additional information on handling accounts with a DST alert.

Correction of ACS History Codes

  1. Correcting an error depends upon the History Code entered, whether the case is still on your screen or must be recalled and when the error is identified.

  2. History Codes beginning with FM, LP, LT, LV, NC, PO, OL, RD, or TF either generate paper output at the service center or are systemically uploaded to another system. They can be canceled systemically only on the day they are requested.

    1. Enter History Code CL (Cancel Line) followed by the number of the line that displays the incorrect History Code. The most recent History Code is on line 01, so the correction would be CL01. The next oldest History Code is immediately above on line 02. This continues up through line 07, after which the History Codes scroll to the ACS Green Screen Comments screen.

    2. To cancel a History Code, it must be on the ACS Green Screen Entity Screen or ACSWeb History Code Screen.

    3. A systemic follow-up date will not be canceled when History Code CL is used. Be sure to verify that the follow-up or call-back parameter is correct.

    4. All ACS correspondence is printed at the Centralized Print Sites, CPS; therefore support is no longer able to manually pull letters or levies.

  3. History Codes beginning with TO, OC, CS, AL, DL, AC, DC, or SC are journal entries that are corrected in the following manner:

    1. If a CS00 (or PF6, ACS Green Screen), was entered, make corrections to or add to previous entries as necessary.

    2. If an ALnn was entered to add new levy source, use DLnn to delete levy source added in error or use CS to correct name/address of the levy source.

    3. If DLnn was entered erroneously, thereby deleting a levy source, reestablish levy source with ALnn. There is no way to retrieve detailed information on Levy Screen once levy source is deleted.

    4. Correct erroneous History Codes TO, OC, or other journal History Codes by re-entering correct code and correct follow-up. Also consider entering MCxx where it would be helpful in highlighting corrections for the benefit of subsequent employees.

    5. If an ACnn was entered to add a contact to third party screen, use DCnn to delete levy source added in error or use CS to correct name/address of the third party.

    6. An action history item of "SCLV" indicates the levy was systemically cancelled during the levy review process.

    Note:

    For ACSWeb use the History Code/Selection for CLXX and MCXX.

  4. History Code ZAP updates ACS files nightly. If entered in error and identified the same day, enter History Code CL to cancel the action. If identified on a later day, the next IDRS update should re-establish the entity or tax module that was removed in error, but ACS will treat it as a new entity or new tax module. Generally, we use ZAP when working balancing lists.

  5. Definer and literal are terms used interchangeably to refer to the alpha-numeric characters following the parameter field. Definers and Literals act to explain the Action History code and do not actually affect the action. Throughout the chapters in IRM 5.19 suggested definers and literals are provided and should be used when completing documentation to ACS. Using the definer or literal “CMMTS” and/or leaving the field blank should be done sparingly. See Exhibit 5.19.5-6, ACS Definers/Literal.

Documenting Comments and Notes Field

  1. Make comments brief but understandable to anyone with some ACS knowledge. Record only the information that each employee accessing the case needs to know. Use approved Standard Abbreviations for Use in Account Management Services, AMS and/or ACS in Exhibit 5.19.5-4, Standard Abbreviations for Use in Account Management Services, AMS and/or ACS.

    Reminder:

    ACS employees nationwide, Quality and other reviewers, and revenue officers read Comments. Using non-standard abbreviations or locally devised shorthand may make it difficult for others to understand what happened on the case.

  2. All documentation must be done on AMS using checklists or by adding an appropriate issue and narrative. You do not need to add the date, the last 4 digits of your ACS employee number, nor the three letter (alpha) designation for your call site. AMS automatically includes the date and provides your SEID and a link to the Discover Directory to identify you and your site.

  3. Do not duplicate the recording of ACS actions on IDRS unless specifically required by the IRM.

  4. The notes section is used to record information such as Power of Attorney. This can also be used to alert employees of special situations.

  5. Document comments during a taxpayer contact. Documentation during an interview is more accurate and thorough, and facilitates summarizing key points and commitments before concluding the call. For complex cases or for older cases requiring a recap, employees may take notes on paper, then edit and add to AMS history immediately after the contact.

POA/CAF Letters and the RAF

  1. When specifically authorized to receive copies, authorized representatives must be sent copies of any letters that are issued to the taxpayer. When a CAF alert is present on ACS, programming will research the CAF to determine which modules should be included in POA copies of letters issued to taxpayers. During batch processing the POA letter will be systemically sent as appropriate. Continue for procedures when POA information is known but no CAF alert is present on ACS (e.g., a Form 2848 was recently received and has not yet posted to the CAF).

  2. A Centralized Authorization File (CAF) indicator displays in the Alerts Section of the ACS Green Screen Entity Screen or the Case Overview Screen on ACSWeb if there is an authorized representative for one or more tax modules on ACS. The Tax Module Screen displays a CAF for each module that has an authorized representative.

  3. When the CAF indicator is displayed, research IDRS to identify the authorized representative and the extent of that person's authorization.

  4. When sending the taxpayer an LT letter, also send a "copy" to the authorized representative if that person is authorized to receive notices on at least one ACS module and there is no CAF indicator present in ACS Alerts.

  5. Overlay the ACS entity address with the authorized representative's name and mailing address on lines 2, 3 and 4 of the Entity Green Screen or ACSWeb Letter Screen. Precede the authorized representative's name with the literal C/O and enter History Code POnn, where nn = the LT letter number. Use the definer space after the History Code to identify the authorized representative as much as possible. History Code POon causes the letter to display the words POA COPY. When used to send the POA a copy of the LT11, the letter generated with History Code PO11 will be sent by regular mail, not certified, return receipt requested.

  6. If the representative is authorized to receive notice for some modules on ACS, remove the asterisk on the Tax Module Screen from those tax modules for which the representative has no authorization. Confirm the removal using History Code CS00 before paging to any another screen or requesting a letter. If you are excluding tax modules from two or more MOD screens, a separate CS00 entry is required for each screen. After confirming the screen changes with the CS00, overlay the authorized representative information on the Entity Screen and request the letter. Document in Comments the module(s) for which the representative is authorized.

    Reminder:

    The address overlay must be the last change before requesting the letter.

  7. The Reporting Agents File (RAF) identifies taxpayers and the agents that taxpayers authorize to file Forms 941 and 940 on their behalf electronically or by using magnetic tape. This section summarizes common ACS issues related to the RAF. If needed, more detailed RAF information is in IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655, Reporting Agents Authorization.

    1. Reporting agents can receive tax information. They often handle the taxpayers' federal tax deposits and can discuss factual details about the return that may help resolve the delinquency. RAF information is not on ACS. If a third party self-identifies as the reporting agent for the taxpayer or an employee of the reporting agent, you may discuss basic filing and tax deposit issues. You must verify the agent's status before divulging taxpayer tax information.

      Example:

      Third parties often volunteer information without our needing to respond with specific amounts and dates. If working the case properly requires our sharing the taxpayer tax information, verify the reporting agent's status on IDRS.

    2. You can verify whether the taxpayer authorized magnetic tape or electronic filing: On CC ENMOD, RAF/FTD-CD= will have a value of 1 (941), 2 (940) or 3 (941/940), or on CC ACTRA, these same codes display after MTC (magnetic tape code). If these fields are blank, returns are not filed on magnetic tape or electronically.

    3. Research the RAF using CC RFINK with the taxpayer's EIN. Among the information displayed will be the reporting agent's name and EIN, and a Notice indicator (Y or N) whether the taxpayer authorized us to send tax information to the agent. If needed, researching RFINK using the agent's EIN and a definer R displays the agent's name and address.

    4. Separately, the taxpayer may designate the reporting agent as an authorized representative, so the agent also may have a CAF code.

    5. CAF and RAF authorities are different. An authorized representative (CAF) is sent copies of all letters sent to taxpayers and fully represents the taxpayer for the stated tax periods to the extent authorized, including providing financial information, discussing payment arrangements, etc. A reporting agent (RAF) can discuss basic information about the Form 941 or 940 tax return and related federal tax deposits beginning with the first tax period shown on RFINQ until revoked. A telephone discussion may be sufficient if the issue is a misplaced deposit or an error on the tax return, but otherwise the reporting agent does not represent the taxpayer, and generally should not be sent copies of ACS taxpayer letters. If RFINQ has a Notice Indicator Y, a letter to a reporting agent more likely would provide a requested transcript with filing and deposit information.

Reminder Notices

  1. The Service is required by law to notify taxpayers in writing at least annually about balance-due accounts. This program was expanded to issue reminders more frequently and to alert taxpayers to possible NFTL filing.

  2. LT39 letters are issued systemically to balance due taxpayers based on Business Operating Division (BOD) and the cycle of the last written notice to the taxpayer. The system determines the last written notice based on the latest LTnn letter. If there is no LTnn letter, then it looks at the latest 4TH NOTICE CYCLE from among ACS balance-due notices. If there is none, then it uses the most recent NOTICE CYCLE.

  3. Reminder notices are issued systemically as follows:

    1. Priorities 0, 1 and 2 - If there is an expired follow-up date, every 25 weeks from the last written notice to the taxpayer or from the ACS establishment cycle, whichever is later.

    2. Priorities 3, 4 and 5 - If there is an expired follow-up date, every 52 weeks from the last written notice to the taxpayer or from the ACS establishment cycle, whichever is later.

  4. All balance due inventory is subject to having the LT39 generated, but only those cases with an aggregate assessed balance of $10,000 or more will be reassigned to function/unit E9 with a 25 day follow-up to make a NFTL determination. See IRM 5.19.5.8.7 ,E9 - NFTL Determinations (Follow-Up to LT39).

  5. When the entity has a CAF indicator in the ACS Alerts and the third party is authorized to receive notices, ACS will systemically generate an LT39 to the Power of Attorney.

  6. Some taxpayers already have contacted the Service and case resolution is pending, so the letter may be unnecessary or confusing to them. Review the LT39 letter text in Exhibit 5.19.5-2, ACS Letters. The text notes that a letter must be issued periodically and that a call from the taxpayer may not be necessary. Verify that no further information is needed from the taxpayer and apologize for any confusion that the letter may have caused.

ACS Case Inventory

  1. This section describes the different functions used to assign and work ACS cases.

Service Center Inventory
  1. This section discusses the Service Center (S) function.

  2. Service Center ACS Support researches and inputs actions on IDRS as a result of an action list or a call site Action Request, correspondence processing, etc. Specific functional procedures can be found in IRM 5.19.6, Service Center Inventory.

  3. There are 10 inventories S0 through S9:

    • S0 - Manager inventory - Dispositions requiring managerial approval are reassigned to this inventory.

    • S1 - Action List - Accounts requiring initial service center processing are assigned to S1. The service center researches suspense files, IDRS, performs an initial case action, and reassigns account for follow-up.

    • S2 - Automated Telephone Number Research (TNR) - This inventory holds accounts waiting for telephone number research, TNR. National Office Use Only.

    • S3 - MFT 31 Mirroring accounts

    • S4 - Correspondence follow-up - This inventory holds accounts where the taxpayer has responded in writing to the Service Center ACS Support functions.

    • S5 - Installment Agreement Correspondence follow-up - This inventory generally consists of accounts waiting for completion of installment agreement analysis.

    • S6 - Reserved

    • S7 - Accounts meeting Taxpayer Advocate Service criteria.

    • S8 - Collection Due Processing (CDP)

    • S9 - Accounts are systemically assigned to S9 when an account transfer takes place. (e.g., TFQU/TFRO) .

    Note:

    These inventory assignments may not be the same in all service centers. Check with local management on the assignment of work in your service center.

Contact Inventory
  1. The Contact Inventory holds cases that require outgoing calls to taxpayers and third parties regarding balance due and return delinquency accounts. Categories are assigned based on type of case (TDA/TDI), module balance, file source, MFT or inventory type.

  2. Follow the procedures in IRM 5.19.2.1.2, Out Calls and Disclosure Procedure Overview, when an out calls should be placed.

  3. The ACS function uses a Predictive Dialer system to conduct outgoing call campaigns on ACS accounts. Two types of campaigns are used:

    • Staffed Campaigns - the customer will be asked to hold and their call will be routed to a collection representative

    • Unstaffed Campaigns - the customer will be asked to call one of two toll-free numbers designed to facilitate the callback and alert the ACS Collection Representative to the type of account:
      - WI BOD 877-968-3413
      - SB BOD 877-766-2161

  4. Calls are routed to one of four Agent group numbers based on the account BOD ID and language selection (Spanish/English) based on the chart below:

    Agent Group Number Agent Group Description
    565 SB PD ENG
    566 SB PD SP
    567 WI PD ENG
    568 WI PD SP
  5. When you receive a call from a customer with an account on ACS as a result of a message left by the Predictive Dialer System, the application name will show on the teleset identifying the type of call. ACS Collection Representatives should ask for the case reference number (CRN) that was left in the message. The CRN is repeated twice towards the end of the message. If the caller does not have the CRN use the procedures outlined in IRM 5.19.5.3.9, Telephone Techniques and Communication Skills; and continue with normal disclosure procedures.

    Note:

    Some callers may raise concerns as to whether the message left by the Predictive Dialer is legitimate. Should these questions arise, please advise the taxpayer that the call is legitimate and handle it like any other ACS call after disclosure.

  6. There are 10 contact case inventories, C0 through C9:

    • C0 - Managerial inventory for cases requiring approval.

    • C1 - IMF TDA/ Combo Cases

    • C2 - BMF TDA/Combo Cases

    • C3 - IMF TDI

    • C4 - BMF TDI Cases

    • C5 - Locator Research Results ( From the I4 and I5 Functions Only)

    • C6 - Reserved

    • C7 - High Income Non-Filer (HINF)

    • C8 - Payroll Tax (Forms 941/943/944/940) cases

    • C9 - Cases with a POA Indicator, no levy source and a phone number.

  7. C1 through C9 are assigned systemically based on the above.

Research Inventory
  1. This section discusses the Research function.

  2. Research units are used as holding areas for:

    • Further contact with other organizational functions (Taxpayer Advocate Service, Appeals)

    • Cases where taxpayer has been contacted or additional information is needed from within ACS before resolution or collection activity can resume.

  3. There are 10 research unit inventories, R0 through R9:

    • R0 - Managerial inventory for cases requiring approval.

    • R1 - Suspense Cases

    • R2 - Taxpayer Advocate Service Cases, Congressional and cases requiring special handling. (Worked by ACS Support)

    • R3 - Fraud Referral and Tax Court Cases Overview.

    • R4 - Decedent, bankruptcy and OIC.

    • R5 - (Callsite only) Pending and rejected installment agreements, defaulted continuous wage levies, and incomplete actions by other offices that require follow-up taxpayer contact, e.g., accounts accelerated from notice status.

    • R6 - (Callsite Only) Independent Review

    • R7 - Reserved

    • R8 - Cases returned from queue systemically.

    • R9 - International outgoing calls

  4. When ACS Support in the service center rejects an input request from the call site, it may be returned to R0 for follow-up.

Enforcement Inventory
  1. This section is for future use.

    • E0 - Managerial inventory for cases requiring approval.

    • E1 - Reserved

    • E2 - Pre-levy actions, usually an LT11

    • E3 - Systemic Levy Action Only

    • E4 - Manual Levy - Take initial levy action

    • E5 - Cases requiring follow-up on levies, including issuing next appropriate levy.

    • E6 - Non FERDI FPLP Follow-Up

    • E7 - Continuous Wage Levy

    • E8 - Reserved

    • E9 - NFTL Determination (Follow-up to LT39)

Investigation Inventory
  1. This section discusses the Investigation function.

  2. Investigation workload is divided by characteristics of case such as balance due, type of tax, or type of actions required on the account. Generally, attempts are made to locate the taxpayer or his/her assets, or take specific actions to resolve the account.

  3. There are 10 Investigation unit inventories, I0 through I9:

    • I0 - Managerial inventory for cases requiring approval.

    • I1 - Reserved

    • I2 - Cases requiring research of third-party data bases, directories, or calls/letters to third parties in an effort to locate taxpayers or assets.

    • I3 - Reserved

    • I4 - Final attempts to locate taxpayer, assets, or source of information on balance-due or mixed accounts prior to initiating a currently-not-collectible, transfer to field, or transfer to queue. Cases are assigned to I4 after research in I2 has proved fruitless or after you have determined that contact with third-party sources would not be helpful.

    • I5 - Final attempts to locate taxpayer or source of information on return delinquencies. Basically I5 receives work in same manner as I4.

    • I6 - Reserved

    • I7 - Cases requiring transfer to the queue.

    • I8 - Reserved

    • I9 - CR incoming calls.

  4. When ACS Support in service center rejects input request from call site, it may be returned to I0 for follow-up.

Locator Inventory - Wage and Investment Only
  1. This section discusses the Locator function.

  2. There are ten Locator Units - L0 through L9 for call site use:

Wage Inventory - Wage and Investment Only
  1. This section discusses the Wage Investment function.

  2. There are ten Wage Units - W0 through W9 for call site use only.

Kilro Small Business Self Employed Inventory Only
  1. This section is Reserved.

  2. There are ten Kilro Units - K0 through K9 for Support Site use.

Miscellaneous Inventory - Wage and Investment Only
  1. This section discusses the Miscellaneous functions.

  2. There are ten Miscellaneous Units - M0 through M9 for WI Support for use:

  3. M0 - Managerial inventory for cases requiring approval.

  4. M1 through M9 is Reserved.

Oscar Inventory - SBSE and WI Identity Theft Inventory
  1. This section discusses the Oscar functions. See IRM 25.23.5.8 section.

Business Inventory - Small Business Self Employed Only (Headquarters Use)
  1. This section discusses the Business function.

Program Inventory - Small Business Self Employed Only (Headquarters Use)
  1. This section discusses the Program function.

Hold Inventory
  1. This section discusses the Hold function.

  2. There are ten Hold Units - H0 through H9:

    • H0 - Approvals

    • H1 - Disaster Inventory

    • H2 - HINF Exam

    • H3 - HQ Requested Hold

    • H4 - Reserved.

    • H5 - Letter Leveling: During ACS Weekly Batch processing cases requiring a LT11 or LT16 will be placed into to the H5 inventory. Then during the week based on a percentage determined by HQ, each day during the week these letters will be issued.

      Note:

      Employees may see the following history codes: TOH5,,LT11 or LT16 and then during the week you will see the letter issued and the case moved to the appropriate function/unit. By Saturday all accounts will be moved out so that the new receipts can be moved into the inventory.

    • H6 - New Receipts with an ASMT Alert

    • H7 - The H7 function house accounts moved from E3, E4 and E7 functions where a systemic levy was blocked when the Identity theft indicator is set. When blocking an account from systemic levy, the account will be reassigned to H7. See IRM 5.19.5.4.2, Identity Theft Alert (IDTHF) and ACS Case Processing.

    • H8 - The H function house accounts moved from E9 function where a systemic NFTL was blocked when the Identity theft indicator is set. When blocking an account from systemic NFTL, the account will be reassigned to H8.

    • H9 - IRSN accounts

Various Inventory - (Headquarters' Use Only)
  1. This section discusses the Various functions.

  2. There are ten Various Units - V0 through V9 for support use:

    • V0 - Headquarters' Use Only

    • V1 - Identity Theft Pending Claims

    • V2 through V9 Headquarters' Use Only

Requesting ACS Archives

  1. Archived information primarily includes comments, history codes, levy sources and taxpayer telephone numbers. It does not have information about individual tax modules that ACS processed.

  2. Archives retain only the latest ACS closure for an entity, with newer closures replacing older ones. The most recent entity closure is usually retained in archives for up to two years.

  3. Archived accounts display immediately in a different color. However, when both an open and an archived ACS account exists, only the open account will be displayed when accessing the account using the ACS Field.; enter the TIN followed by the literals ARC, e.g. XXX-XX-XXXX,ARC.

  4. No history, comments or other changes are possible to archived accounts.

Telephone Techniques and Communication Skills

  1. These Procedures are for ACS Call site and ACS Support. Field Assistance and Accounts Management should follow procedures in IRM 21.1.1.7, Campus Support.

  2. The Rev. Rul. Internal Revenue Service Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

  3. You must provide, in a professional and courteous manner, the following information when you communicate with a taxpayer.

    • By telephone contact, provide your Title (e.g., Mr., Mrs., Ms., Miss), Last Name and the IRS HSPD-12 (SmartID Card) 10 digit Personal Identification (PID) Number, or your First Name, Last Name, and your 10 digit (SmartID Card) PID Number.

    • By correspondence, provide your generated Integrated Data Retrieval System (IDRS) or other unique letter system number. If an IDRS/unique number is not generated, use all 10 digit PID from your IRS HSPD-12 (SmartID Card) and must provide a phone number.

      Note:

      If you do not have a SmartID card, you must give the caller your first initial, last name and your badge/ID number.

  4. When speaking to the taxpayer, advise the taxpayer that you must verify his or her identity by asking for his or her current street address, city, state, zip code, date of birth and the taxpayer identification number. IRM 5.19.1.1.2, Disclosure Overview: Verifying Identity of Contact Party.
    Disclosure Overview: Verifying Identity of Contact Party for complete authentication Procedures.

    REMINDER: Do not accept any collect calls.

    Note:

    Do not use IRS jargon when communicating with the taxpayer.

  5. Employees should:

    • Speak to the caller in a pleasant, courteous, and professional manner indicating a willingness to help, by using an appropriate phrase such as ″May I help you?″ or ″How can I help you?″

    • Do not threaten the use of violence or threaten the use of other criminal means... to harm the person, reputation or property of any person.

    • Do not use obscene or profane language regardless of any that may be used by the person contacted.

    • Do not unnecessarily probe children to secure information.

    • Do not indicate during contacts with third parties that the contacts relate to collecting delinquent taxes or securing delinquent returns.

  6. When an assistor receives a call from a Spanish speaking individual and is unable to complete Disclosure Authentication or obtain Oral Disclosure Consent due to limited (or no) English language, it is appropriate to transfer the call to the Spanish gate.

    REMINDER: A transfer of this type is only used when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer's/representative's question.

  7. If an individual is calling in a language other than Spanish, when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer/representative's questions, offer Over-the-Phone Interpreter Service (OPI). Follow the guidelines in IRM 5.19.1.2.4.1 ,Multilingual Services.

  8. Follow IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes or contacts that met this scenario.

  9. The objective of the telephone contacts is to resolve the case or to move the case toward resolution, using the following reference:

    1. Working Balance Due Accounts see IRM 5.19.1.

    2. Working IMF return delinquency accounts see IRM 5.19.2.

    3. Working BMF return delinquency accounts see IRM 5.19.22.

  10. If you must place the taxpayer on hold while researching an inquiry, provide the reason for placing the taxpayer on hold, ask for permission and wait for a response. Advise the taxpayer of the promised wait time and return to the taxpayer within that time frame.

    Note:

    When placing the taxpayer on hold, use the hold feature, not the mute feature. Do not unplug from the teleset.

  11. The service is under no obligation to determine if the taxpayer is using a cordless device , e.g., cell phone, cordless phone. However, if you become aware it is a cordless device (e.g., you know that the number the taxpayer is calling from is a cell phone because he/she has previous told you it is, or he/she mentions during conversation that it is a cell phone) then you may advise the taxpayer of the risks of using a cordless device to discuss tax information. Cordless devices use unsecured lines, and the conversation may be heard on another device. If the taxpayer does not agree to cordless use, the IRS employee should advise the taxpayer to call back on a more secure land line.

  12. If a caller requests to speak to a manager, follow procedures in IRM 5.19.1.2.1.(1), Referrals to Manager - All Employees.

    Note:

    While you should exhibit patience with customers, you are not expected to be subjected to abusive language. If the customer is being verbally abusive, explain that you are willing to help and request that the caller remain calm in order to resolve the issue. If the customer continues with the abusive language, explain that if the caller does not discontinue the abusive language, the call will be terminated. If the caller continues the abusive langue, terminate the call and inform your manager.

  13. When a taxpayer is calling ACS as a result of a message left by the Predictive Dialer System, the application name will show on the teleset identifying the type of call. ACS CR’s should use the case reference number (CRN) to access the case. To ease any concerns that the taxpayer may have, you may also provide the taxpayer with the last four digits of his/her TIN (Social Security Number/Employee Identification Number). Then, request that the taxpayer verify the first five digits as outlined in paragraph 16. Afterward, continue with normal disclosure procedures.

  14. For Tax Practitioner calling on multiple clients, ACS CR’s should follow IRM 21.3.10.2.1, Practitioner Priority Service (PPS) Overview and limit the number to no more than (5) clients per call.

  15. Conclude the contact courteously, generally by thanking the caller for calling.

  16. At times, phone calls to the ACS call site, will be received when systems are unavailable.

    1. Periodically we experience system outages affecting Accounts Management System (AMS), ACSWeb, and/or IDRS. In most circumstances, the system(s) is down for a short period of time.

    2. You are required to take calls and provide assistance. To ensure that calls are handled consistently, the following guidelines should be utilized.

    3. We must always make an attempt to address and/or resolve the issue(s) with available resources. Even with limited system access, we may be able to answer questions.

    4. Request a call back only if available systems do not allow resolution of the issue. The example below should be used during initial contact:

    5. Provide the taxpayer your name and badge number. Then advise “We are unable to access all of the information on your account due to system issues. However, I may be able to assist you. What is the nature of your call?”

    Note:

    Make a reasonable attempt to assist the taxpayer by securing the TIN to ensure direction provided to the taxpayer is accurate.

    so

    • Assist the caller to the extent that available systems will allow.

    • If unable to assist the caller, request a call back in 2 hours including information they may need to resolve their case.

      Exception:

      During the annual IDRS End of Year (EOY) Downtime use the time frames cited in the SERP Alert for each specific year.

    If Then
    IDRS is down (AMS and ACSWeb will not be available): Research ACS Green Screen and available CFOL command codes. Input comments on ACS Green Screen if in ST22.
    AMS is down (ACSWeb will not be available): Research IDRS and ACS Green Screen. Input comments on ACS GREEN Screen if in ST22 and input a history item on IDRS.
    ACSWeb/ACS Green Screen is down: Research IDRS and AMS. Input narrative on AMS and a history item on IDRS.
  17. Outgoing Calls:

    1. When initiating an outgoing phone call, the taxpayer may be reluctant to give you his/her Taxpayer Identification Number (TIN). To ease any concerns that the taxpayer may have, provide the taxpayer with the last four digits of his/her TIN (Social Security Number/Employee Identification Number). Then, request that the taxpayer verify the first five digits. After verifying the TIN, see IRM 5.19.1.1.1, Disclosure Overview: Verifying Identity of Contact Party for other disclosure guidelines. When leaving a message, state the hours of operation as: 8:00 a.m. to 8:00 p.m. Monday - Friday.

    2. If an answering machine is reached and the assistor has no reason to believe the phone number does not belong to the taxpayer but the number has never been confirmed.

      1. Identify yourself as a representative from the Internal Revenue Service,

      2. Leave a message for the taxpayer, by name, asking the taxpayer to call the appropriate phone number W&I or SB/SE within one business day,

      3. Include the Case Reference Number (CRN) found on the ACS entity screen for the taxpayer to reference when calling back. Advise the taxpayer when calling back not to enter the CRN at the taxpayer identification prompt, but stay on the line for the next available assistor.

    3. If an answering machine is reached and the established cycle on the case is within 50 cycles of the current cycle:

      1. Identify yourself as a representative from the Internal Revenue Service,

      2. Leave a message for the taxpayer asking the taxpayer to call the appropriate phone number W&I or SB/SE within one business day,

      3. Include the Case Reference Number (CRN) found on the ACS entity screen for the taxpayer to reference when calling back. Advise the taxpayer when calling back not to enter the CRN at the taxpayer identification prompt, but stay on the line for the next available assistor.

    4. If an answering machine is reached but the assistor cannot reasonably identify the phone as belonging to the taxpayer and/or the established cycle on the case is over 50 cycles:

      1. DO Not identify yourself or the Internal Revenue Service,

      2. Leave a message for the taxpayer, by name, asking the taxpayer to call the appropriate phone number within one business day,

      3. Include the Case Reference Number (CRN) found on the ACS entity screen for the taxpayer to reference when calling back. Advise the taxpayer when calling back not to enter the CRN at the taxpayer identification prompt, but stay on the line for the next available assistor.

    5. Do not leave confidential tax information on a voice mail message or an answering machine message.

    6. Do not provide taxpayers/third parties with the telephone numbers of functional areas.

    7. Select the appropriate Left Message to Call Back Procedures based upon the applicable type of cases:

      If Then
      TDA/Mixed Modules w/Levy Source See IRM 5.19.5.5.1.5 (1)
      TDA/Mixed Modules w/no Levy Source See IRM 5.19.5.5.1.5 (2)
      IMF TDI Only See IRM 5.19.5.5.1.5 (3)
      BMF TDI Only See IRM 5.19.5.5.1.5 (4)
    8. Employees will not interrupt their calls and conversations with taxpayers, third parties and/or other IRS employees to take an incoming call on their personal cell phones. This includes incoming and outgoing phone media such as text messages and emails. All personal cell phones should be silenced in order to avoid distractions and disturbances during working hours.

Miscellaneous Case Processing For Accounts in Status 22 (ACS)

  1. ACA Cases Processing IRM 5.19.5.4.1

  2. Identity Theft Case Processing IRM 5.19.5.4.2

  3. Passport Certification Case Processing IRM 5.19.5.4.3

  4. Private Debt Collection IRM 5.19.5.5.1

Affordable Care Act (ACA) Shared Responsibility Payment (SRP) and ACS Case Processing

  1. This section discusses how the Shared Responsibility Payment for IMF and BMF Accounts relates to ACS case processing.

IMF - Shared Responsibility Payment (5000A)
  1. See IRM 5.19.1.4.16 , Affordable Care Act.

  2. These modules are blocked from enforcement action such as levy and Notice of Federal Tax Lien (NFTL), manual and systemic. These modules are systemically excluded when levies are generated and/or NFTLs filed on an Entity.

    Note:

    It will not be necessary to exclude the MFT 35 and MFT 65 by entering an asterisk on the module when issuing a levy on ACS Module Screen or S4.

  3. Standalone MFT 35 and MFT 65 will be blocked from going to the enforcement functions, such as E2 - Manual LT11, E3-Systemic Levy, E4-Manual Levy, E5-Levy Follow-up and E9-Liens.

    All ACS Letters advising of possible enforcement will have a disclaimer for all SRP (MFT 35 and MFT 65) modules.

  4. Do not close standalone module(s) MFT 35 under the Tolerance (NC09), Deferral (NC09), Unable to Locate (NC03), Decedent (NC08) or Unable to Contact (NC12). See Flowchart Below:

  5. Closing Code NC35 - (Recessed) has been designated for Individual Shared Responsibility Payment (5000A).

    Reminder:

    This closing code is only for MFT 35 and MFT 65 modules.

    1. Standalone MFT 35 and MFT 65 modules require managerial approval and will not close systemically.

    2. Input History Code TOC0,05,NC35.

    3. Management will input History Code NC35,,NCAPP.

  6. Use the below chart to close an ACS Account with a MFT 35, MFT 65 or both Modules :

    IF And Then
    The account has an MFT 35/65 a FERDI Account IRM 5.19.18
    The account has an MFT 35/65 and no other modules Taxpayer makes a promise to pay Input TOI4,XX,TPPP

    Note:

    XX number of days to pay.

    The account has an MFT 35/65 and no other modules Working any ACS functions Input TOC0,05,NC35
    The account contains both MFT 35/65 and TDA-MFT 30/31 module(s) Working any ACS functions
    • Account meets Tolerance per IRM 5.19.1.1.6 (1)

    • Accounts meets Deferral per IRM 5.19.1.1.6(2) and all levy sources are exhausted

    Input TOC0 Then Input NC09
    The account contains both MFT 35/65 and TDA-MFT 30/31 module(s) Working I2 and I4 functions Follow normal procedures in
    • IRM 5.19.5.7.1 I2 - Attempts to Locate Taxpayer - Overview or

    • IRM 5.19.5.7.2 I4 - Final Attempts to Locate Taxpayers or Assets - Overview.

    The account contains both MFT 35/65 and TDA-MFT 30/31 module(s) Working R4 function Follow normal procedures in
    • IRM 5.19.5.6.4 R4 - Insolvency and Advisory Issues

    The account contains both MFT 35/65 and TDI-MFT 30 module(s) Working I2 and I5 functions TDI’s can be closed per IRM 5.19.2, Individual Master File (IMF) Return Delinquency. Follow normal procedures in
    • IRM 5.19.5.7.3 I5 - Final Attempts to Locate Taxpayers or Assets - Overview to close the TD(s).

    • Input TOC0,05,NC35 for MFT 35

    The account contains MFT 35/65 and TDI-MFT 30 module(s) Working I2 and I4 functions TDI’s cannot be closed per IRM 5.19.2, Individual Master File (IMF) Return Delinquency. Follow normal procedures input TOI7,05,TFQU.
BMF - Employer Shared Responsibility Payment (4980H)
  1. The Employer Shared Responsibility Payment (ESRP) assessments are processed on the BMF (Business Master File) under MFT 43.

  2. For additional information see IRM 5.19.4.1.2Affordable Care Act (ACA) - Employer Shared Responsibility Provision (ESRP) §4980H, for ACS enforcement processing

Identity Theft Alert (IDTHF) and ACS Case Processing

  1. An Identity Theft Alert (IDTHF) is placed on ACS accounts where a TC 971 with any of the following Action Codes (AC) are posted to the Entity:

    • 501: Taxpayer Initiated IDT Case Closure (Tax-Related).

    • 504: Taxpayer self-identified IDT - no tax administration impact .

    • 505: IRS Data Loss Incidents

    • 506: IRS identified IDT - Taxpayer not required to provide required ID Theft documentation, unless requested, and the IDT issue is resolved.

    • 522: Tax-Related IDT - Initial Claim/Suspicion and Supporting Documents.

    • 524: Locking SSNs (IMF only) – Taxpayer Deceased.

    • 525: Applies systemically to a taxpayer’s account when an ITIN/SSN mismatch occurs.

  2. The presence of the IDTHF Alert indicator does not mean that there is an active identity theft issue. The alert will remain on the account until the 971-5XX is reversed. In many cases, the IDT issue has been resolved.

  3. Identity Theft inventory is handled by the ACS Support sites and is housed in the "O" functions . See also IRM 25.23.5.8, Oscar O Inventory.

  4. When processing ACS inventory cases that contain an IDTHF ALERT and/or AMS comments indicate there is an unresolved IDT Issue, for ACS functions outside "V1" function unit refer to the following If/Then Chart:

    IF THEN
    There is an unreversed TC 971-522 PNDCLM on the account and no subsequent TC 971-501/506 on the account for any year, do not proceed with collection. Move the case TOV1 with a 01 follow - up.
    There is an unreversed TC 971-522 other than PNDCLM on the account and no subsequent TC 971-501/506. Move the case TOO9 with a 01 follow - up.
    There is an unreversed TC 971-522 and a subsequent TC 971-501/506
    • Check the secondary date of the 522 and 501 actions codes. If they contain the same tax period, this indicates the IDT issue has been resolved.

    Proceed with normal processing.
    There is an unreversed TC 971-522 and a subsequent TC 971-501/506
    • If the tax periods are not the same, this indicates that the tax period containing the TC 971-522 has not yet been resolved.

    Move the case TOO9,01,REVIEW
    AMS comments indicate an active IDT issue. Comments state the taxpayer has submitted substantiation documentation and there is no TC 971-522 present. Input TC 971, 522 containing the miscellaneous field PNDCLM and input the tax year of the IDT incident into the secondary date field. Move the case TOO9 with a 01 follow-up.
    There is only a TC 971-506 on the account and no subsequent IDT codes Proceed with normal processing. The IDT issue has been resolved. See IRM 5.19.5.6.9, Actions to Resume Compliance Monitoring
  5. Cases with an IDTHF Alert do not qualify for systemic levy. Review the account to determine what modules are covered by the IDT issue if it has been resolved or reversed (TC 971, 522 or TC 971 AC50X) and there is a balance due remaining. IRM 5.19.4.3.4, Levy Determination for making levy determinations on cases with an IDTHF Alert.

  6. Do not move the case to the O function simply because of the presence of the IDTHF Alert. If there is an un-reversed TC 971-522 and no subsequent TC 971-50X then the case should be moved to the O function because this indicates that case has not yet been resolved. If the case is resolved, follow normal procedures, See IRM 5.19.5.6.9, Actions to Resume Compliance Monitoring.

Passport Certification

  1. The Fixing America's Surface Transportation (FAST) Act, signed into law December 4, 2015, includes a provision authorizing the IRS to certify to the State Department that an individual owes a seriously delinquent tax debt. This section provides Passport Certification procedures for cases identified January 2017 or later. See IRM 5.19.1.4.19, Passport Certification for additional case processing.

Private Debt Collection

  1. On December 4, 2015, the Highway Bill (FAST Act) passed amending Sections 6306 and 6103 to provide for Private Debt Collection (PDC) legislation. Pursuant to this legislation, the IRS is required to use private debt collection companies to collect “inactive tax receivables”. For additional information see http://mysbse.web.irs.gov/collection/privatedebtcollection/default.aspx

  2. ACS employees should follow IRM 5.19.1.4.21, Private Debt Collect when handling contact from taxpayers allocated to the Private Debt Collection (PDC) Program.

Procedures for Contact Inventory

  1. This section provides procedures for the Predictive Dialer and Contact Function.

  2. Refer to IRM 5.19.5.4.1, Affordable Care Act (ACA) Shared Responsibility Payment (SRP) first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the Contact procedures.

Predictive Dialer Procedures

  1. The system is outbound calling technology in which calls are placed without an attending agent on the originating telephone line. If contact is made, the dialer transfers the call along with the ACS cases to a waiting agent. If contact is made with an answering machine, an automated message is left. When a busy signal or no answer is received, the dialer updates the account and reschedules the case to the predictive dialer queue for another attempt.

  2. If contact is made with a taxpayer, third party or executor/administrator, see IRM 5.19.1, Balance Due when working balance due cases. See IRM 5.19.2, Individual Master File (IMF) Return Delinquency for IMF and IRM 5.19.22, Business Master File (BMF) Return Delinquency for BMF when working return delinquencies.

    Exception:

    When handling Predictive Dialer outcalls, taxpayer information will not be solicited from third parties. Instead, the assistor will leave a message with the third party requesting a call back from a liable party.

  3. Campaigns are used to generate the outbound calls to the taxpayer. They are designed for several different Business Organizations to address the respective Business Organization's requirements. The selection criteria for the campaigns will be based on but not limited to: function, unit, team, IRS site, Business Operating Division (BOD), Individual Master File (IMF) cases, Business Master File (BMF) cases, Taxpayer Delinquency Account(TDA), Taxpayer Delinquency Investigation (TDI), tax form type, selection code, zip code, and telephone numbers.

  4. Downloads are copies of the various ACS databases. The copies are sent to the predictive dialer each night as part of a nightly batch job. The information contained in the download is used for campaign record selection.

  5. The Upload program captures specific system results of calls and sends the information back to the mainframe to be placed in the ACS comments field. Based on the results of the upload program, a Systemic Case Assignment Program is run to move cases to the next approximate function. Exhibit 5.19.5-8, Cases that Systemically Bypass ACS.

Attempts Made - Privacy Manager Reached, Telephone Number is Wrong (TELWR), Not in Service (NIS) or Disconnected (DISC)
  1. Telephone completion codes have been established on the dialer. They are Privacy Manager (Priv Mgr), Telephone Number is Wrong (Tel Wrng), Not in Service or Disconnected (Other Tele Issue), Connection Result in Dead Air (Dead Air), Party Hangs Up Either During Initial Introduction or Anytime During Call (Hung Up), Connection is Fax machine (Fax Machine), and Employee Cannot Hear the Entire Operator Intercept Message Being Played (Bad Operator Intercept). The codes are used when a call cannot be completed for one of the above reasons.

  2. Privacy Manager Options is when identification must be made by the caller to the individual being contacted either by displaying the phone number and/or name. If this information is not automatically provided, the caller is prompted to supply it or the call will be disconnected. This information is not automatically passed by the dialer. For Privacy Manager no additional call attempts should be made. Notate in the AMS Comments "Privacy Manager" and take the next action per the chart in paragraph 3.

  3. For the other telephone issues delete the phone number from ACS and IDRS using: CC: TELED, document bad number in AMS comments along with the reason (TWELR, NIS, or DISC) and follow chart below.

    IF And Then
    No alternative number , levy sources available but TDA Modules DO NOT contain a date in the PRI FNL NOT Field or the SEC FNL NOT Field Issue LT11 on required modules. See IRM 5.19.4.3.1 Figure 5.19.4-1 for instruction on excluding necessary modules.
    TDA/ Mixed Modules accounts where PD reached privacy manager, taxpayer hung up, dead air, fax number, bad operator intercept, wrong number, disconnected, or not in service Alternative number is available. Try alternative phone number if never tried and time zone permits. If alternative number results in a busy or no answer notate on AMS Comments that attempt made to alternative number and leave case in C Function.
    No alternative number, levy source available and all TDA modules contain a date in the PRI NOT Field on ACS modules screen (S4) or the FNL Notice column on Modules Summary Screen located on AMS or the SEC FNL Not field on the Module Detail Screen on AMS Reassign TOE3,xx, (xx = remainder of follow-up for LT if not expired)
    No alternative number, no productive levy sources and UD Mail Reassign TOI4
    No alternative number, no productive levy source and No UD Mail Reassign case TOI4 and issue LT16
    TDI modules where PD reached privacy manager, taxpayer hung-up, dead air, fax number, bad operator intercept, wrong number, disconnect or not in service. Alternative number is available Try alternative phone number, if never tried and time zone permits. If alternative number results in a busy or no answer notate on AMS comments that attempt made to alternative number and leave case in C Function.
    TDI modules where PD reached privacy manager, taxpayer hung-up, dead air, fax number, bad operator intercept, wrong number, disconnected, or not in service
    1. IMF TDI - UD Mail

    2. IMF TDI - No UD Mail

    • Reassign TOI5 and issue LT26

    BMF TDI - UD Mail Reassign Case TOI5
    BMF TDI - No UD Mail and meets 6020b criteria account does not have Employment Code F, G or T and has a module with MFT 01, 10 or 11 within last three years and LRA with same MFT of delinquent module between ≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or delinquent module has a credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Reassign TOI7,,TFRO8600 Issue LT18
    BMF TDI - No UD Mail does meet 6020b criteria LRA and/or credit balance greater than ≡ ≡ ≡ ≡ ≡ ≡ or open modules older than 3 years Reassign TOI7,,TFQU
    Case does not meet 6020b criteria and No UD Mail Reassign TOI5,, Issue LT16
Power of Attorney (POA)
  1. The C9 function contains cases that require a call to a POA. The name of the POA should be in the notes section. Enter the POA's phone number in the POA phone field.

  2. Any category H POA should not be used for the primary collection contact person.

Contact Made Inadvertently With Taxpayer Instead of Power of Attorney (POA)
  1. If contact is made with the taxpayer when it should have been made with the POA, apologize to the taxpayer, ask if the POA is still in effect and verify the POA's phone number. Input POA information in the Notes Area if necessary (per CFINQ), and place the POA's phone number in the POA phone number field. Follow instruction below:

    1. Send case to CN inventory

      Note:

      Any category H POA should not be used for the primary collection contact person. For all BODs, resolve the account with the taxpayer.

  2. If you must leave a message for the POA to call back:

    1. Follow procedures in IRM 5.19.5.5.1.4, LMCB and

    2. Select the appropriate procedures based upon the applicable type of case per the chart below

    If Then
    BMF TDI Only IRM 5.19.5.5.1.5 (4), LMCB.
    TDA/Mixed Modules W/Levy Source IRM 5.19.5.5.1.5 (1), LMCB
    TDA/Mixed Modules W/O Levy Source IRM 5.19.5.5.1.5 (2), LMCB
    IMF TDI Only IRM 5.19.5.5.1.5 (3), LMCB.
  3. If attempt to contact the POA results in a busy or no answer, reassign case TOCN,,TC2POA.

Leaving Messages On An Answering Machine
  1. Below is the message to be used for outcalls when using the Predictive Dialer's Automated Messaging Feature, when an answering machine is reached, on any new receipt account, any account within 50 cycles of the established cycle or when their is no reason to believe the phone number does not belong to the taxpayer, but the number has never been confirmed:

    • "This is a call from the Internal Revenue Service. It is important you respond to this message by calling 1-877-XXX-XXXX by the end of the day. Our Hours of Operation are 8 a.m. to 8 p.m. Monday through Friday. Please provide the following case reference number when returning this call. Thank you."

  2. Below is the message to be used for outcalls when using the Predictive Dialer’s Automated Messaging Feature, when an answering machine is reached and the establishment cycle on the case is over 50 cycles and/or the phone number cannot be reasonably identified as belonging to the taxpayer:

    • "This is a call from an automated Service. It is important respond to this message by calling 1–877–XXX–XXXX by end of the next business day. Our Hours of Operations are 8 a.m. to 8 p.m. Monday through Friday. For privacy reasons please provide the following case reference number when returning the call. Thank you."

  3. If an answering machine is reached and the establishment cycle on the case is within 50 cycles of the establishment cycle: "This is a call from the Internal Revenue Service. It is important you respond to this message by calling 1–877–XXX–XXXX by the end of the next business day. Our Hours of Operations are 8 a.m. to 8 p.m. Monday through Friday. For privacy reasons please provide the following case reference number when returning the call. Thank you."

  4. If an answering machine is reached but the assistor cannot reasonably identify the phone as belonging to the taxpayer and/or the establishment cycle on the case is over 50 cycles: "This is a call from an automated Service. It is important you respond to this message by calling 1–877–XXX–XXXX by the end of the next business day. Our Hours of Operations are 8 a.m. to 8 p.m. Monday through Friday. For privacy reasons please provide the following case reference number when returning the call. Thank you."

  5. Select the appropriate Left Message to Call Back Procedures based upon the applicable type of cases:

    If Then
    TDA/Mixed Modules W/Levy Source IRM 5.19.5.5.1.5 (1), LMCB.
    TDA/Mixed Modules W/O Levy Source IRM 5.19.5.5.1.5 (2), LMCB.
    IMF TDI Only IRM 5.19.5.5.1.5 (3), LMCB.
    BMF TDI Only IRM 5.19.5.5.1.5 (4), LMCB.
Left Message To Call Back
  1. For TDA/Mixed Modules with a productive levy source, document a message was left to call back (LMTCB) and follow chart:

    IF THEN
    All TDA modules contain a date in the PRI FNL NOT Field on ACS Modules screen (S4) or the FNL Notice column on the Module Summary Screen located on AMS or the SEC FNL NOT Field on the Module Detail Screen on ACSWeb.
    • Reassign case TOE3,XX,(XX-remainder of follow up for LT if not expired.

    • If the LT11 follow-up has expired: Reassign case TOE3,xx,Levy (where target date plus 4 days call back time).

    All TDA modules DO NOT contain a date in the PRI FNL NOT Field or the SEC FNL NOT Field. Issue LT11 on required modules. See IRM 5.19.4.3.1, Pre-levy Determination . Figure for 5.19.4–1 for instruction on excluding necessary modules.
  2. For TDA/Mixed Modules without a productive levy source, document a message was left to call back (LMCB). Review ACS/IDRS for POA indicator to determine if a POA is entitled to receive copies of any letters going out to the taxpayer. If valid POA on IDRS but no CAF indicator on ACS, send copy to POA if appropriate. Check for undeliverable mail (UD).

    If Then
    UD Mail Reassign case TOI4,xx,UTL (where target date plus 4 days call back time).
    No UD mail and LT16/LT11/LT39 previously issued. Reassign TOI4,xx,UTC (where xx = remainder of follow-up for LT if not expired).
    No UD Mail and LT16/LT11/LT39 not previously issued. Reassign case TOI4 and issue an LT16.
  3. For IMF TDI cases document a message was left to call back (LMCB). Check IDRS using CC:SUMRY for open balance due. Check ACS/IDRS for POA indicator to determine if a POA is entitled to receive copies of any letters going out to the taxpayer. If valid POA on IDRS but no CAF indicator on ACS, send copy of letter to POA if appropriate. Check for undeliverable mail (UD).

    If Then
    UD mail Reassign case TOI5,xx,UTL (where xx is the target date plus 4 days call back time).
    No UD mail and meets ASFR Criteria
    • Reassign case TOI2,xx,IRPTR (where xx is target date plus 4 days call back time). Document in comments that IRPTR research is needed for ASFR Referral.

    • If I2 has already been done, reassign case TOI5,xx,IRPTR (where xx is target date plus 4 days call back time). Document in comments that IRPTR research is needed or ASFR referral.

    No UD Mail and case does not meet ASFR Criteria Check for LT26. If LT26 issued, reassign TOI5,XX, (Where XX is target date plus 4 days call back time). If LT26 not issued, reassign TOI5 and issue LT26.
  4. For BMF TDI document in comments who the message to call back was left with and if there was a confirmation that the taxpayer is still in business. Determine if case meets 6020b criteria based on LPS on S4. Check ACS/IDRS for POA indicator to determine if a POA is entitled to receive copies of any letters going out to the taxpayer. Send copy of letter to POA if appropriate. Check for undeliverable mail (UD) and follow the procedures below for third party contacts.

    If Then
    UD mail Reassign case TOI5,xx,UTL (where xx is target date plus 4 days call back time).
    No UD mail, meets 6020b criteria, account does not have Employment Code F, G or T and has a module with MFT 01, 10, 11 or 14 within the last three years and LRA with same MFT of delinquent module between≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or delinquent module has credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡
    1. Check for LT18

    2. If LT18 issued reassign case TOI7,xx,TFRO8600 (where xx is target date plus 4 days call back time).

    3. If no LT18 issued, reassign case TOI7,xx,TFRO8600 (where xx is target date plus 4 days call back time) Issue LT18.

    No UD mail, meets 6020b criteria, LRA and/or credit balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
    1. Check for LT18

    2. If LT18 issued reassign case TOI7,XX,TFQU (where xx is target date plus 4 days call back time).

    3. If no LT18 issued, reassign case TOI7,xx,TFQU (where xx is target date plus 4 days call back time) Issue LT18.

    No UD mail and does not meet 6020b criteria Reassign case TOI7,xx, TFQU (where xx is target date plus 4 days call back time).

    Remember: Only Forms 940/941/943/944 are being processed under IRC 6020(b) provisions at this time. Once the 940/941/943/944 are processed, the remaining modules will be sent to the queue since no further enforcement action will be taken on them at this time. See IRM 5.18.2, IRC Section 6020(b) processing procedures.

Telephone Contact on IRC Section 6020b Cases
  1. A minimum of four telephone attempts will be made on cases with an IRC Section 6020(b) indicator through the Predictive Dialer System. If no contact is made, ACS case analysis will systemically reassign the case to the next appropriate inventory for further action.

  2. If contact is made with the taxpayer, the predictive dialer contact representative (CR) will:

    1. Request the following information for each type of return being secured in comments.

      Form Required Information
      940 Amount of tax owed on the last 940 return filed and any credit balances.
      941 Amount of tax owed on the last 941 return filed and any credit balances.
      943 Amount of tax owed on the last 943 return filed and any credit balances.
      944 Amount of tax owed on the last 944 return filed and any credit balances.
    2. Set a specific deadline to file all delinquent returns.

    3. Warn of upcoming action, specifically IRC Section 6020(b) action.

    4. If account does not have Employment code F, G or T and has a module with MFT 01, 10, 11 or 14 within last three years and LRA data with same MFT of delinquent module between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or less and/or delinquent modules has a credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , reassign case TOI7,XX,TFRO8600, where xx stands for the deadline plus 25 days.

    5. If the case is≡ ≡ ≡ ≡ ≡ ≡ , reassign case TOI7,xx,TFQU, where the xx is the deadline date plus 25 days.

    6. If the taxpayer is not liable, see IRM 5.19.22.4.3.4, BMF Substitute for Return A6020(b) Program.

Dialer Contingency Procedures
  1. Below are contingency procedures for running the dialer in the event of system issues:

    • If IDRS is down (AMS and ACSWeb will not be available) shut the dialer down.

    • If AMS is down (ACSWeb will not be available) shut the dialer down.

    • If ACSWeb/ACS Green is down, Shut the dialer down.

Working Contact Inventory

  1. If taxpayer has both IMF and BMF cases on ACS, enter TIN in notes to cross reference other account. Document in AMS comments actions taken on the cases and coordinate between both cases. If the IMF taxpayer is a partner or sole proprietor and has existing BMF liabilities, input of TC 130 per 5.19.10.3.3, Input of TC130 On IMF if one is not already present to ensure that credits are not refunded to the taxpayer. When you must transfer either account to revenue officer or queue, you must reassign all unresolved periods on entity.

  2. If it can be resolved immediately but requires manager approval, reassign it to a manager unit with a 5 day follow-up, then give an entity screen print to the manager. The manager will TIN access it before the follow-up date, and either approve or reject it. If a follow-up outgoing call may resolve the reason for rejection, make the call.

  3. When ACS Support in a service center rejects an input request from the call site, it may be returned to a call site manager inventory for follow-up. Generally, ACS Support enters History Code MCXX to show cancellation of the request.

  4. On outgoing calls it may be necessary to provide an identifying number to help locate the case when the call is returned. This applies to outgoing taxpayer calls that reach an answering machine or a third party, and on calls made directly to third parties.

    1. Determine whether the identifying number you leave should be the taxpayer's TIN or the Case Reference Number (CRN). The CRN is a unique ten-digit number generated randomly by ACS solely for ACS use. It displays on the Case Overview screen under the TIN and taxpayer name on AMS; it also is used on ACS letters LP47 and LP64. The CRN is not based on taxpayer information, so using it is not a disclosure issue.

    2. Provide the TIN when the contact is with third parties who say they need a valid TIN to properly research their records, e.g. a bank employer.

    3. Provide the CRN when encountering answering machines, or third parties who do not require the taxpayer's TIN to provide a response, e.g., a neighbor or third party who answers at an unverified taxpayer telephone number.

    4. If leaving the Case Reference Number advise the person when calling back not to enter the CRN at the taxpayer identification prompt, but to stay on the line for the next available assistor.

    5. ACS cases are accessed with either the TIN or the CRN.

  5. If you reach an answering machine on an outgoing call to a telephone number that you reasonably believe belongs to the taxpayer, but the number has never been confirmed or the established cycle on the case is within 50 cycles of the established cycle, identify yourself as an IRS employee and leave the CRN in the following situations:

    1. The number is the taxpayer's residence;

    2. The number is the taxpayer's business and you reasonably believe that the message will only be accessed by the taxpayer.

      Example:

      A message is left on the taxpayer's individual voice mailbox or the taxpayer has a one-person business with no other employees; or

    3. If the outgoing call reaches an answering machine but does not meet these conditions, identify the taxpayer's name on the message, if considered necessary to get the message to the taxpayer, along with the CRN; however, do not identify that the IRS is the caller, regardless of whether third-party notification requirements have been met. If the message reaches a third-party, not the taxpayer, and the third party returns the call, it is not a third-party contact per IRM 5.19.5.10, Notification of Third Party Contact because the intent was to reach the taxpayer. However, our ability to solicit information about the taxpayer will depend on whether the third party notification requirement has been met.

    Using the general rule of meaningful disclosure under IRC section 6304(b)(4):

    1. You should identify yourself as representing the IRS if you reach the intended taxpayer or third party, or your intent is to reach the taxpayer or third party but you get his/her answering machine.

    2. If you reach the intended third party, however, and the call is for the sole purpose of obtaining location information about the taxpayer (taxpayer's place of abode, his/her telephone number at such place, or his/her place of employment), you should state your name but not identify yourself as an IRS employee unless you are asked who you represent. For further information on Third Party Contacts refer to IRM 5.19.5.10, Notification of Third party Contact.

      Note:

      Generally, a contact with a neighbor or landlord is for the sole purpose of obtaining location information. However, a contact with a possible employer or bank intends to confirm employment or an account, so it is not for the sole purpose of obtaining location information:. Therefore you should identify yourself as an IRS employee. These contacts may lead to location questions if the taxpayer no longer is employed or the bank account is closed, but if it wasn't the sole purpose of the contact, identify yourself as IRS.

    3. You may identify yourself as an IRS employee in any case that involves only a return delinquency as section 6304(b)(4) applies only where we are collecting unpaid tax, not determining liability.

    4. In other situations where you are dealing with an intermediary in trying to reach the taxpayer, e.g., a third party who answers the telephone at the taxpayer's residence, or the taxpayer's secretary at work, you should not identify yourself as an IRS employee unless asked who you represent.

    5. Disclosing that your are an IRS employee does not make the call a reportable third-party contact unless you also solicit any information about the taxpayer.

  6. When securing Power of Attorney (POA) information, document in the notes section the name of the POA and put the POA phone number in the POA Phone Field. Transfer the account TOCN.

Procedures for Research Function

  1. This section provides procedures for the Research function.

  2. Refer to IRM 5.19.5.4.1.1, IMF - Shared Responsibility Payment (5000A) first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the Research procedures.

  3. Refer to IRM 5.19.5.4.2, Identity Theft Alert (IDTHF) and ACS Case Processing for cases in the Research functions with an IDTHF Alert before taking any case action.

R1 - Suspense Cases

  1. Use the R1 function to maintain cases requiring additional research and/or actions which cannot be resolved immediately.

    Note:

    Do not send accounts to R1 based on the taxpayer making a promise or commitment, such as, a return, correspondence etc.

  2. The ACS history codes, AMS comments, and IDRS transactions must be reviewed to determine the following:

    • Internal research was completed/pending ,

    • the number of days have expired per Category Codes and

    • the taxpayer’s issue was resolved.

  3. Use the appropriate guidelines to process cases maintained in the R1 function as follows:

    • Reconsiderations, Claims, Pending Adjustments or Credits with a posted TC 470 IRM 5.19.5.6.1.1

    • Pending Adjustments, Offsets or Credits without a TC 470 posted IRM 5.19.5.6.1.2

    • CAWR cases IRM 5.19.5.6.1.3

    • Accounts with Open control bases on TXMODA IRM 5.19.5.6.1.4

    • Certain 6020b cases IRM 5.19.5.6.1.5

    • ESTAB, Records of Account or Similar Document requests IRM 5.19.5.6.1.6

    • Cases with open Exam TC 420 (-L Freeze) IRM 5.19.5.6.1.7.

  4. Update ACS comments or AMS histories with enough information so the next employee assigned the case can take the appropriate action.

    • Case Type

    • Actions Taken

    • Next action needed, if applicable.

Processing Reconsiderations, Claims, Pending Adjustments or Credits with a Posted TC 470
  1. Open reconsiderations, claims, pending adjustments or credit cases may contain a posted TC 470 and W- freeze. Various closing codes (CC) are used with a TC 470 to classify the type of case such as: CC 90 for pending adjustments or no closing code for pending claims as shown in Doc 6209, TC 470 Closing Codes chart.

    Note:

    There is no systemic reversal for a TC 470 with various closing codes when input on accounts in status 22, 24 or 26. However, if a TC 470 was input when the case was in a different status then the TC 470 may expire systemically after a certain number of cycles. See Doc 6209, TC 470 Closing Codes chart. (Example: If a TC 470 cc 90 was input when a case was in status 21 then the TC 470 cc 90 expires after 26 cycles).

  2. Take the following actions on open cases:

    1. Set an initial follow-up for 120 days for case resolution.

    2. Update case an additional 60 days if there is no indication the case is completed (reversal input or adjustment completed).

      Note:

      Use Section 14 - Integrated Data Retrieval System (IDRS) aged time frames as a gauge for follow on the account

  3. Closed reconsideration, claims, pending adjustment or credit cases are those accounts containing a TC 470 without a W- freeze. Review modules for one of the following to identify the type of closure.

    • Posted TC 472 No CC

    • Posted TC 29X or TC 30X**

    • Credit or zero balance and module is in Status 12

    • TC 470 originally input on cases in statuses other than 22, 24 or 26 and it expired systemically.

  4. Use the If/And/Then chart below to take actions on closed cases (TC 470 no W- Freeze):

    IF AND THEN
    TC 472 no CC or TC 29X or TC 30X is posted to account All mods are in zero balance (status 12) Update case for an additional 30 days to allow it to fall off ACS Inventory.
    TC 472 no CC or TC29X or TC 30X Is posted to account TC 472 no CC or TC 29X or TC 30X Is posted to account Balance due remains on some or all of modules Continue compliance processing by taking the next appropriate action. See IRM 5.19.5.6.9, Actions to Resume Compliance Monitoring .
    Credit or zero module balance (Status 12) Update case for an additional 30 days to allow it to fall off ACS Inventory.

    Note:

    Actions must be taken to resolve any credits.

    TC 470 input on a case when in a status other than 22, 24 or 26. TC 470 expired systemically based on Doc 6209
    1. Identify type of case by TC 470 CC using Doc 6209. (Reconsideration, claim etc.)

    2. Identify actions taken and determine if case is resolved.

    3. If necessary, contact appropriate area using Form 4442 to request update whether case is still open and request new TC 470 be input.

    4. If case is still open, input OADT, 60, TC 470.

    5. If case is closed then continue Compliance processing by taking the next appropriate action. See IRM 5.19.5.6.9, Actions to Resume Compliance Monitoring

      Note:

      At this time the ACS account may still contain the TC 470 alert for these cases and next actions such as levy issuance will need to be taken manually.

  5. Research open TC 470 with W- freeze cases, with dates older than one year, to identify if actions are required to resolve the case. Use the IF/THEN chart below to take the appropriate actions:

    IF THEN
    Actions are needed to resolve case.
    1. Prepare Form 4442, Inquiry Referral and forward to the appropriate area for resolution.

    2. Update case for an additional 30 days.

    No actions needed to resolve case.
    1. Reverse TC 470

    2. Continue with compliance processing. See IRM 5.19.5.6.9, Actions to Resume Compliance Monitoring.

  6. Use the IF/THEN chart below to continue compliance processing for cases with TC 470 over a year old without an open control base or cases with TC 470 and no W- Freeze:

    IF AND THEN
    Balance due of all accounts is below tolerance. N/A Reassign case TOC0 immediately followed by action history NC09 on ACSWeb.

    Note:

    Use NC19 for LLC-SMO IRM 5.16.1.2.5, Tolerance.

    Requested action was not taken Taxpayer's issue was not resolved. Attempt to resolve taxpayer's issue (i.e., locate payment/credit, input adjustment, etc.)
    Balance due remains on account after adjustment,
    • LT11 was not issued

    • Levy sources are available.

    Issue the LT11 per IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing,
    Balance due remains on the account after adjustment
    • LT11 was issued

    • Levy sources are available.

    Issue the levy as appropriate. Refer to IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing).
    Balance due for all modules below deferral Levy sources are exhausted. Reassign case TOC0 immediately followed by action history NC09 on ACSWeb.

    Note:

    Use NC19 for LLC-SMO IRM 5.16.1.2.6, Tolerance

    Balance due remains on account after adjustment,
    • Levy sources are exhausted

    • New telephone number is available.

    Enter history code TOCN,,OC2TP.
    Balance due remains on the account after adjustment
    • No new telephone numbers

    • Levy sources are not available or have been exhausted

    Enter the following history code as applicable:
    • TOI2 for telephone number research

    • TOI4 for locator services research.

    TDA is resolved and only TDI modules remains N/A Enter History Code TOI5
Processing Payment Tracers, Credit Transfers, and Pending Adjustment or Offsets Without a TC 470 Posted
  1. Use the IF/Then chart below to process Payment Tracers, Credit Transfers, and Pending Adjustment or Offsets without a TC 470 posted (The maximum follow up time is 10 days to input the necessary action).

    IF THEN
    Action will close case (Status 12) Input OADT, for 25 days for the action to post.
    Action will not close case Follow IRM 5.19.5.6.9 Actions to Resume Compliance Monitoring to move cases to the appropriate inventory.
Processing CAWR Assessment Cases
  1. A CAWR assessment case is identified by a “CAWR” alert posted to ACS/ACSWeb. The alert remains on the database even after the CAWR issue is resolved.

  2. To identify if the CAWR case is completed, review IDRS for a TC 290 $.00 or TC 291 is posted to the affected modules.

  3. After review is completed, use the IF/Then chart below to take the appropriate actions:

    IF THEN
    TC 290 .00 or TC 291 is posted to affected modules Take the next appropriate action to resume compliance monitoring. See IRM 5.19.5.6.9, Actions to Resume Compliance Monitoring.
    TC 290 .00 or TC 291 is not posted to affected modules Input OADT, for 90 days for actions to post.

    Note:

    Additional CAWR information is available on the SBSE Doc Matching Website

    .

Processing cases with Open Control Bases on TXMODA
  1. Use CC TXMODA to determine if there are open controls on IDRS. Follow IRM 21.5.2.3 , Adjustment Guidelines – Research.

    Note:

    When the open control is on a non ACS module continue to pursue collections if the open control will have no impact on the ACS modules. Example: If the open control is on a status 12 module for a credit balance and the credit will not full pay the ACS liabilities.

  2. ALWAYS contact employee with an open control base prior to taking any action on a case, except in the following instances:

    • Open control is to one of the AUR system control numbers, XX88002501,XX88002000, XX88005601.

    • HISTORY item but NO OPEN control.

    • Control in "B" or "M" monitoring status.

    • Control nullified unpostable with category code NLUN.

    • Control is to an external clerical unit (frequently distinguished by zeros in the last five digits of the employee number).

      Note:

      Continue processing these cases. See IRM 5.19.5.6.9 ,Actions to Resume Compliance Monitoring

      .

  3. Use Form 4442 Referral Fax Numbers located on SERP Who/Where to route FORM 4442 to the employee for case update.

    Note:

    Do not initiate Form 4442 if the processing time for the issue/request has not expired.

  4. Update AMS comments with actions taken on open control base as follows:

    1. Enter history code OADT,30, with the literal addressing area the F4442 was sent: EXAMS, ASFR, COIC or CAWR. i.e. OADT,30, EXAMS.

    2. If the follow-up date expires and the case still has an open control assignment, attempt telephone follow up with the controlling employee prior to sending another Form 4442.

Processing Certain 6020(b) Cases
  1. Take the following actions for 6020(b) cases, with an assessment, and the taxpayer responded they were not liable without providing a signed copy of the return:

    1. Set initial follow up for 60 days.

    2. Update case for another 30 days if no indication adjustment was input.

    Note:

    See IRM 5.19.22.4.3.4(11), Exception, BMF Substitute for Return 6020(b) Program Referrals.

Processing ESTAB, Records of Account or Similar Account Document Requests
  1. Take the following actions when a request for ESTAB, record of account or similar document requests are made:

    1. Set a follow up for 25 days. (This is the maximum time frame allowed)

      Exception:

      Requests for audit reports that have shipped to federal records could take up to 60 days to receive as indicated in IRM 21.5.10.4.4, Copies of Audit Reports. Set follow up for 60 days for these cases only.

    2. Reassign case to the appropriate function after follow up has expired. See IRM 5.19.5.6.9, Actions to Resume Compliance Monitoring.

Processing Cases with open Exam TC 420 ( -L Freeze)
  1. Research Audit Information Management System (AIMS) using CC AMDIS to identify the Exam status code.

  2. Follow Exhibit 21.5.10-1, AIMS STATUS CODE GUIDE for Field Exam cases and Exhibit 21.5.10-2, AIMS STATUS CODE GUIDE for Campus Exam cases to take the next collection action or make the appropriate referral.

  3. Set a follow up date that corresponds to the status and issue of the open Exam based on the exhibits.

    Example:

    Case in (Field) AIMs status code 51 less than 30 days, set follow up to allow 60 days from date of status.

R2 - Taxpayer Advocate Service/Congressional

  1. When an ACS (Status 22) case meets the Taxpayer Advocate Service (TAS) criteria, and the issue cannot be resolved within 24 hours or steps are not taken to resolve the issue within 24 hours then, initiate the TAS case in accordance with IRM 13.1.7.2. Reassign the case to R2 with a next day follow-up if immediate action must be taken and forward the referral or with a 30 day follow-up as directed locally if waiting for a response from the Taxpayer Advocate Service's office.

  2. See your ACS manager for assignment, follow-up, and disposition of Taxpayer Advocate Service cases in accordance of IRM 13.1.19.5, Operations Assistance Request (OAR).

  3. If the R2 follow up has expired, check IDRS for a control base established by a TAS office; if a control base is open; contact the TAS office assigned and request the status. Check the TAS Campus Directory. If an additional follow-up is requested by TAS, extend the follow-up date by the number of days requested by TAS, and secure the TAS employee's name and telephone number. Input history code OADT,XX,TASHLD indicating the number of days requested to extend the hold. Document the ACS case with pertinent information obtained from the TAS employee.

    Note:

    If the follow-up date has expired with no response from TAS, add another 14 days and make another attempt to contact TAS to request the status of the case. Leave the case in R2. If there is no response from TAS after the 14 days have expired, elevate the issue to the ACS Support TAS Manager who will contact the TAS caseworker's manager for resolution, OADT the case for an additional 7 days. If no response is received from the TAS caseworker's manager after 7 days have expired, move the account out of R2 into the next appropriate function for ACS processing. Ensure all actions taken on the account are documented clearly on AMS.

  4. If the control base is closed or if there is no control base established by TAS, move the account out of R2 into the next appropriate functions for ACS processing. FERDI cases must be moved to F1.

    Note:

    If the taxpayer specifically requests TAS assistance, the case should be automatically referred to the Local Taxpayer Advocate (LTA) office for review. The LTA or his/her designee will determine if the case meets TAS case criteria or if routine assistance from the Operating Division or Functional Unit will resolve the taxpayer's concern.

  5. The TAS office will work account related IRS Legislative Affairs Congressional cases; the Local Taxpayer Advocate is responsible for contacting the ACS Support Liaison for updating ACS (Status 22) accounts.

    1. All Congressional inquiries received in an Operating Division or Functional Unit will be forwarded to the Local Taxpayer Advocate for control and assignment.

    2. IRS Legislative Affairs will refer account-related Congressional's to the appropriate Taxpayer Advocate Service Office.

    3. Congressional correspondence are controlled and worked in the TAS office. The TAS office will contact the ACS Support Liaison to request suspension of collection actions, i.e., release of Federal Tax Levy. The ACS Support Liaison will move the account to R2 (or S7 if the request was received as an OAR) and document ACS comments. Once the Congressional is closed, the TAS office should contact the ACS Support Liaison with the closing actions taken on the Congressional case. The ACS Support Liaison will document ACS with information secured from the TAS office. If the ACS follow-up date has expired, the ACS Support employee will contact the TAS employee for a status update and take the next appropriate action, i.e. move the accounts out of R2 (or S7 if an OAR) into the next appropriate function for ACS processing.

      Note:

      If the follow-up date has expired with no response from TAS, add another 7 days and make another attempt to contact TAS to request the status of the case. If there is no response from TAS after 7 days expire, elevate the issue to the ACS Support TAS Manager who will contact the TAS caseworker's manager. Ensure all actions taken on the account are documented clearly on AMS.

R3 - Fraud Referral and Tax Court Cases Overview

  1. Cases in R3 houses accounts referred for Fraud or petition for Tax Court.

R3 - Roles and Responsibilities - Collection Representative or Tax Examiner
  1. Potential indicators of fraud are identified through regular case processing. See IRM 25.1.11.4, Campus Collection Fraud Procedures and IRM Exhibit 25.1.11-1, Fraud Indicator Check Sheet for examples of indicators of fraud.

  2. Ensure that the case is complete and properly documented see IRM 25.1.11.5, Interviewing The Taxpayer and IRM 25.1.11.6, Case Documentation. Date stamp copies of documents received from taxpayers but otherwise do not write on the documents. The history sheet should include:

    • All case actions

    • All documents received

    • All contacts written and oral, including all third party contacts

      Note:

      If you receive an original return, make a copy to include with the case documentation. Input a TC 599 using FRM49 and forward the original return to the appropriate Submission Processing location.

  3. Discuss the potential indicators of fraud with the Team Leader or lead. If the Team Leader or lead agrees that potential fraud exists, initiate a discussion with your Collection Functional Fraud Coordinator (CFFC) per IRM 25.1.11.7, Discussion with the Collection Functional Fraud Coordinator. If the Team Leader or lead does not concur that possible Fraud exists, continue normal case processing.

  4. Upon concurrence of the fraud development case by the CFFC, reassign case TOR3,60, Fraud and gather information prescribed in IRM 25.1.11.8, Potential Fraud Investigation and IRM 25.1.11.9, Case Evidence.

  5. Suspend any attempts to resolve the case. If taxpayer initiates an installment on a potential fraud case, advise the taxpayer the case is subject to review and to make voluntary payments in the interim.

  6. Prepare the case to be evaluated for further development of a potential fraud as outlined in IRM 25.1.11.10, Preparation of Case for Potential Fraud Evaluation.

  7. Retain cases in R3 until the potential fraud development case is approved for transfer to Collection or Exam for further development. The R3 inventory will be controlled by the Fraud Coordinators. If case remains in R3 Inventory past 60 days, Collection Functional Fraud Coordinator is required to contact the Campus Fraud Coordinator to determine why the case has not been TSIGN to field.

R3 - Roles and Responsibilities - Fraud Coordinators
  1. The Collection Functional Fraud Coordinator will evaluate the case. Once the Fraud Referral Summary Check SheetIRM Exhibit 25.1.11-2 is forwarded to the Collection Functional Fraud Coordinator, the coordinator will assume responsibility of the account until a disposition is determined on the account. The following actions will be taken on the case:

    IF THEN
    The Collection Functional Fraud Coordinator concurs that possible Fraud exits, they
    1. Load case onto the Fraud Tracking Report.

    2. Annotate approval on Fraud Referral Summary Check Sheet.

    3. For SB/SE, the case will be sent to Collection Campus Fraud Coordinator (Site Revenue Officer) for their concurrence .. Upon approval, complete Form 11661-A and forward the case to the FTA.

    4. For W&I, complete the Form 11661-A and forward case file to the FTA.

    5. The Fraud Technical Advisor (FTA) will evaluate the case for further development of the potential fraud.

    The Collection Functional Fraud Coordinator or Collection Campus Fraud Coordinator (Site Revenue Officer) does not concur that possible Fraud exits, they
    1. Load case onto the Fraud Tracking Report.

    2. Annotate the Fraud Referral Summary Check Sheet and specify the reason for the declination.

    3. Return case to Team Leader or Lead for normal case processing.

    Note:

    Case reviews by the Collection Functional Fraud Coordinator, Collection Campus Fraud Coordinator (Site Revenue Officer) for SB/SE only, and Fraud Technical Advisor should be completed within 21 days of receipts.

    The FTA concurs that possible Fraud exists, they
    1. For transfer to Field Collection following the procedures in IRM 25.1.11.13, Transfer to Field Collection.

    2. For SBSE if it is determined the case should go to Examination for assertion of the civil penalty the TDA will remain in R3. For a TDI the coordinator will input the TC 595 cc32 on IDRS, OADT,21,TC 595, follow procedures in IRM 25.1.11.16, Transfer to SBSE Campus Exam .

    3. For W&I if it is determined the case should go to Examination for the assertion of the civil penalty the case would be referred to the Collection Fraud Policy Analyst per IRM 25.1.11.13, Campus Collection Fraud Procedures.

    The Field FTA does not concur that possible Fraud exists, they
    1. Advise the Collection Functional Fraud Coordinator to annotate on Form 11661-A and provide the reasons for declination.

    2. Advise the Collection Functional Fraud Coordinator to return case to Team Leader or lead for normal case processing and assignment to the appropriate inventory.

Tax Court
  1. Account may be issued to ACS even though the taxpayer has filed a timely Tax Court petition.

  2. If a taxpayer states a redetermination of a deficiency is still before Tax Court for consideration, secure the following information:

    1. Name, address, and telephone number of taxpayer's representative

    2. Docket number

    3. Tax years involved

    4. TIN, if not the same as on ACS.

  3. Contact responsible CASE ROUTING INTO APPEALS office and determine if assessment was made prematurely. Document all pertinent information in Comments.

  4. If Appeals determines assessment is premature, take the following actions:

    1. Input TC 470,cc90, using IDRS CC REQ77

    2. Document AMS that Appeals determines assessment is premature and it will be adjusted.

    3. Use the If then chart below to take the next action:

    IF THEN
    Case is open in ACS Input history code to ACS: TOC0,21,ADJST.

    Note:

    This allows time for the case to fall off ACS.

    Case is not open in ACS Input STAUP 22 06 on IDRS

    Appeals is responsible for abating premature assessment.

  5. If assessment is correct, pursue collection on correct assessment only.

    Caution:

    Do not attempt enforcement actions on any proposed deficiency that is before Tax Court.

  6. BMF accounts with a TC 520cc084 do not go into ST72 when the taxpayer files an Appeal and may remain in Court for sometime. Input History Code TOR3,365,cc84.

    Caution:

    This parameter should only be used for accounts meeting this criteria.

  7. When working R4 inventory and there is a TC 520cc72 or 74 with no TC 521, allow an additional 60 day follow-up on the account.

R4 - Insolvency and Issues

  1. This section provides instructions on R4 function.

Bankruptcy
  1. R4 receives cases where it appears that the taxpayer is in bankruptcy. This information may come from the taxpayer or from a third party.

  2. Ensure that all pertinent information was secured as outlined in IRM 5.19.1.4.2, Insolvency Issues and is entered in comments.

  3. Refer all requests for Post Petition Installment Agreements or extensions to pay to Centralized Insolvency Operation (CIO) as follows:

    1. Contact CIO using the link below based on state/jurisdiction of the bankruptcy

    2. Secure fax/e-fax number from CIO contact and fax any relevant documents, ex: Form 9465

    3. Maintain case in the R4 and input history code OADT,60,TOCIO.

      Note:

      CIO telephone and fax numbers for internal use can be found on SERP under the Who/Where tab. If the taxpayer wishes to contact the CIO directly, the toll-free number for CIO is 1-800-973-0424

      .

  4. Contact the Insolvency Unit and provide facts of case. They will advise whether collection action should continue or be suspended.

  5. If a taxpayer filed Chapter 13, and the module has a TC520cc84 per IRM 5.17.11.2(3), Monitoring the Chapter 13 Plan, extend the parameter for 999 days.

Decedent
  1. R4 receives cases where it appears that the taxpayer is deceased. When working calls or correspondence take the following actions:

    1. Refer to IRM 5.19.1.4.3, Deceased Taxpayers for TDA cases.

    2. Refer to IRM 5.19.2.5.4.6.6., IMF Response Taxpayer Deceased for TDI cases.

    .

  2. When working R4 inventory take the following actions:

    1. Make a NFTL on all Decedent accounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to protect the government’s interest. See IRM 5.19.4.5, Notice of Federal Tax Lien Determination and Filing Criteria for additional information.

      Note:

      If research determines a NFTL should be filed. Input TOC0 if your grade level is below the Delegation Order 5-4 for filing NFTL. Management will input FM10 and return the case back TOR4.

      Reminder:

      File additional NFTL on subsequent assessments as long as proper notification is documented on the account. (EX: CP504/LT39).Neither a fiduciary’s name nor address is to appear on the NFTL. See IRM 5.19.1.4.3., Deceased Taxpayers.

      Reminder:

      If a fiduciary’s address was added update AMS comments to include the address of real property owned by the decedent prior to death or their last known address if they owned no property. Document that the NFTL should not be filed using the address on the account and enter "FM10" twice to request the NFTL.

    2. Determine if the account contains a TC971, 524. This action may generate an “IDTHF” Alert on the account. NO SPECIAL PROCEDURES ARE REQUIRED WHEN THIS TRANSACTION IS PRESENT. If the “IDTHF” was generated due to another reason, research the proper case actions/assignment. See IRM 5.19.5.4.2 ,Identity Theft for ACS processing for additional information.

    3. Determine if there is an open audit on the account (TC420/424 or –L freeze). If so maintain case in R4 function but suspend case with input of history code “OADT,90,DECDAUD” until the audit is completed.

    4. If a CI freeze is present prepare Form 4442 Inquiry Referral, to refer the case to CI and enter history code TOR4,45 or OADT,45 if the case is already in the R4 function unit.

    5. Determine type of case (TDA/TDI/COMBO) including whether a TDA is a single or joint filer. Use IRM 5.19.5.6.4.2.1, Streamline Decedent Processing to process TDA single filer cases. For all other case types, proceed to the next paragraph, (3)

  3. For TDA Joint, TDI or Combo Cases:

    1. If information per IRM 5.19.1.4.3, Deceased Taxpayers in paragraphs (2), (3), and (4) is not available on the account, follow guidelines in IRM 5.19.1.4.3, Deceased Taxpayers paragraph to secure the information and update AMS history.

      Note:

      Issue LP60 instead of IDRS 2268C letter if not previously issued, for accounts in ACS. You must overlay the name line of the LP60 on ACS to include "Estate Of" when information is based on Form 1041 or overlay name line to add (Deceased) after the deceased taxpayer’s name. Add the care of or fiduciary name to the second line of the LP60 and overlay the address as applicable If no name then put “Deceased” in the second line. Use the appropriate ACSS mailing address per SERP WHO/WHERE ACS SUPPORT and “Input history code “OADT, 30, LP60" on ACS.

    2. If the information is available and AMS was updated then take the following actions:

      Type of Accounts IRM Section
      Process TDA/COMBO joint filer cases, or those with a surviving liable party using: IRM 5.19.1.4.3.1(4), Deceased Taxpayers.
      Process TDA BMF sole proprietorship and BMF partnership accounts using: IRM 5.19.1.4.3.1(4), Deceased Taxpayers.
      Process TDI standalone cases using: IRM 5.19.2.5.4.6.6, IMF Response Taxpayer Deceased begin with paragraph 5.
      Process BMF TDI, Response Taxpayer Deceased for Sole proprietor businesses, and husband and wife partnerships using: IRM 5.19.22.4.3.1.2.1, BMF Response Taxpayer Deceased.

      Note:

      For COMBO cases use TDA/TDI guidelines to address each module in the case as appropriate. When reassigning the TDI modules of a COMBO case to the queue per IRM 5.19.2.5.4.6.6, IMF Response Taxpayer Deceased ensure all TDA closure are posted prior to input of the TFQU action on ACS

Streamline Decedent Processing
  1. Obtain the date of death from CC INOLES and verify a TC 540 was input. If not, input following the procedures in IRM 5.19.1.4.3.1(7), Deceased Taxpayers.

  2. Issue levies or LT11 if required for a module(s) following guidelines in IRM 5.19.4.3, Levy Information. Maintain case in R4, by reassigning back TOR4,45,LEVY after systemic assignment TOE3 or TOE5. Once levy sources are exhausted, follow the paragraph below.

    Note:

    The Service cannot levy on property in control of the probate court. If there is an open probate, follow the procedure per the IRM 5.19.1.4.3 (4), Deceased Taxpayers.

  3. Take the following actions when more than 5 years has passed since the date of death and AAB (CC SUMRY ) due is less than ≡ ≡ ≡ ≡ .

    • Update account entity as directed in IRM 5.19.1.4.3.2, Deceased Taxpayers - Entity Changes.

    • Input NC08 on ACS or TC 530 cc 08 on IDRS using CC REQ77/CC FRM77 on each module with a balance due. (Online input should only be done if modules are not on ACS).

    • Input history code “TOC0,21,CNC”

    • Document AMS.

  4. Additional research is required to secure real property and other asset, decedent and/or probate information when:

    • more than 5 years has passed since the date of death and AAB (CC SUMRY ) due is greater than ≡ ≡ ≡ ≡ ≡ ≡ .

    • or, when the date of death is within 5 years regardless of dollar amount.

  5. Take the following actions, in the order listed to secure real property and other asset, decedent and/or probate information. Stop when information is secured. Example: if all information is secured in (a) then you do not need to go on to (b),(C),(d).

    1. Research internal sources including CC IRPTR and CC RTVUE in the year prior to, year of, and years following death to identify potential real property and or other assets.

      Note:

      Mortgage interest and/or real estate taxes paid indicate the decedent owned real property. Rental income indicates a Form 1041 may need to be filed. If filed, review for levy sources and assets. See IRM 5.5.2.11, Reporting Estate Income.

    2. Secure a Custom Comprehensive People Search report (Accurint) from the current Locator Service vendor, if available. This report provides the date and county of death, as well as real property and other asset and locator information.

    3. If a phone number is available, call the fiduciary to obtain real property and other asset, decedent and/or probate information. Make up to two attempts at telephone contact before proceeding.

    4. When the date of death is within 5 years, issue ACS LP60 letter, if not previously issued. You must overlay the name line of the LP60 on ACS to include "Estate Of" when information is based on Form 1041 or overlay name line to add (Deceased) after the deceased taxpayer’s name. Add the care of or fiduciary name to the second line of the LP60 and overlay the address as applicable. If no name then put “Deceased” in the second line. Use the appropriate ACSS mailing address per SERP WHO/WHERE ACS SUPPORT and “Input history code “OADT, 30, LP60" on ACS.

  6. Use the chart below to take the next action:

    IF AND THEN
    If the AAB (CC SUMRY) due is less than ≡ ≡ ≡ Research indicates the Deceased potentially owned real property
    1. Ensure NFTL was filed for the real property owned. Review AMS history for special lien filing instructions. If necessary, file an NFTL using guidelines in IRM 5.19.4.5.3.1, Before Filing A NFTL’s and IRM 5.19.4.5.3.2 , Filing Criteria.

    2. Input history code NC08 for ACS modules and TC 530 cc 08 using CC REQ77 /CC FRM77 on each module with a balance due that are non ACS modules

    3. Input ACS history code ACS: "TOC0, 21, CNC.”

    4. Document AMS

    If the AAB (CC SUMRY) due is less than ≡ ≡ ≡ ≡ ≡
    • Attempts at contact unsuccessful

    • No indication of open probate

    • No indication deceased owned real property.

    ,
    1. Update the account entity as directed in IRM 5.19.1.4.3.2, Deceased Taxpayers - Entity Changes.

    2. Input history code NC08 for ACS modules and TC 530 cc 08 using CC REQ77 /CC FRM77 on each module with a balance due that are non ACS modules.

    3. Input ACS history code ACS: "TOC0, 21, CNC".

    4. Document AMS.

    If the AAB (CC SUMRY ) due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Research indicates the Deceased potentially owned real property
    1. Ensure NFTL has been filed for the real property owned. Review AMS history for special lien filing instructions. If necessary, file an NFTL using IRM 5.19.4.5.3.1, Before Filing A NFTL’s and IRM 5.19.4.5.3.2, Filing Criteria guidelines.

    2. Transfer case to RO by inputting history code TFRO,DOAO6501.

    3. Document AMS

    If the AAB (CC SUMRY ) due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ There is an indication of an open probate
    1. Ensure NFTL has been filed for the real property owned. Review AMS history for special lien filing instructions. If necessary, file a NFTL using guidelines in IRM 5.19.4.5.3.1, Before Filing a NFTL and IRM 5.19.4.5.3.2, Filing Criteria

    2. Send LT16

    3. Prepare Form 4442 , Inquiry Referral, with attachments and or documents then fax or mail to the appropriate Advisory Unit.

    4. Input history code OADT,90,4442ADV.

    5. Reissue 4442 if no response after 90 days and case remains in R4, re-input history code

    6. Document AMS

    If the AAB (CC SUMRY ) due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • Attempts at contact are unsuccessful,

    • There is no indication of open probate.

    • Form 1041 reviewed for levy sources.

    • Levy sources have been exhausted and

    • There is no indication that the deceased owned real property

    1. File a NFTL using guidelines in IRM 5.19.4.5.3.1, Before Filing a NFTL and IRM 5.19.4.5.3.2, Filing Criteria.

    2. Update the account entity as directed in IRM 5.19.1.4.3.2, Deceased Taxpayers.

    3. Request managerial approval to close case 530/08 with input of ACS history codes "TOC0,05,NC08

    4. Document AMS, including lien filing determination results, per guidelines in IRM 5.19.4.6, Procedures for Filing NFTL.

    5. Managers will confirm actions and if appropriate approve the closure by inputting "NC08, 53APP" on ACS.

Processing OIC Cases
  1. Accounts containing a posted TC 480 with a –Y freeze on IDRS are considered open OIC cases. Process open OIC cases using the If/Then chart below:

    IF THEN
    All Modules are in Status 71 Input History Code OADT,60,PNOIC

    Note:

    Allows time for case to fall out of ACS Inventory.

    One or more of the Modules are in Status 22
    1. Follow guidelines in IRM 5.19.17.1.2 (10) to prepare and forward Form 4442 Inquiry Referral to the appropriate COIC site.

    2. Input history code OADT,30,OIC to allow COIC time to process the Form 4442.

    3. If modules are still in Status 22 after the follow up date initiate a new Form 4442 as there are no internal contact numbers COIC.

  2. Accounts containing a TC 480 without a –Y freeze on IDRS are considered closed OIC cases. Review modules for one of the following transactions posted after the TC 480 to identify the type of OIC closure

    • TC 481-Offer Rejected

    • TC 482-Offer Returned/Withdrawn

    • TC 483-TC480 posted in error

    • TC 781-Defaulted Offer (TC 780/TC 781)

    • TC 788-Fully satisfied offer (TC 780/TC 788)

  3. Process closed OIC cases using the IF/AND/THEN chart below:

    IF AND THEN
    TC 481, TC 482, TC 483 or TC 781 is posted after the TC 480 All modules are in Status 22 Resume enforcement action as appropriate, which could include manual issuance of levies or LT11 but maintain case R4 inventory.

    Note:

    TC 480 indicator does not allow for systemic levy processing, manual issuance is required.

    TC 481, TC 482 or TC 483 is posted after the TC 480 All modules are not in Status 22
    1. Prepare a Form 4442 Inquiry Referral. Provide the taxpayer’s name, phone number, Social Security Number and COIC site. Input history code OADT,60,PNOIC to allow for status 22 to post.

    2. When all mods are in ST22, resume enforcement action as appropriate, which could include manual issuance of levies or LT11. Use the appropriate guidelines such as IRM 5.19.4.3.11, Typing Manual Levies for manual levy instructions.

      Note:

      TC 480 indicator does not allow for systemic levy processing, manual issuance is required.

    TC 483 is posted after the TC 480 New TC 480 is pending on the account Input history code OADT,60,PNDOIC

    Note:

    Allows time for TC 480 and – Y freeze to post. Case should fall off of ACS Inventory

    .
    TC 781 is posted after the TC 480(and TC 780) All modules are not in Status 22
    1. Prepare a Form 4442 Inquiry Referral and fax to the appropriate MOIC site using Campus Compliance Locations for Monitoring of Accepted Offers.

    2. Request MOIC input the appropriate transactions to default the offer.

    3. Input history code OADT,60,PNOIC to allow for status 22 post

    4. When all mods are in ST22, resume enforcement action as appropriate, which could include manual issuance of levies or LT11. Use the appropriate guidelines such as IRM 5.19.4.3.11, Typing Manual Levies for manual levy instructions.

      Note:

      TC 480 indicator does not allow for systemic levy processing, manual issuance is required.

    TC 788 is posted after the TC 480 (and TC 780) All modules are not in Status 12
    1. Input history code OADT,60,OIC

      Note:

      Allows time for module balances to zero out and close to status 12. Case should fall off of ACS Inventory.

    2. If after 60 days the account is not closed, contact MOIC using the Offer in Compromise (OIC) Campus Compliance Locations for the Monitoring of Accepted Offers .

    3. Request MOIC input the appropriate transactions to expedite case closure.

R5 - Agreement Issues and Accelerated Accounts

  1. Cases accelerated on IDRS to ACS with a TSIGN of 0120 are assigned systemically to R5. Cases also are accelerated to ACS with a TSIGN of 0110, and may be reassigned manually to R5 Callsite inventory.

  2. Cases are assigned to the R5 unit when:

    1. A new debit posts to an entity with a continuous wage levy. IRM 5.19.10.10.3.6, New Debit on Continuous Wage Levy – CSCO Processing and IRM 5.19.5.6.5.2, Processing Defaulted Continuous Wage Levies in R5 defaults these cases to ACS to reconsider the best collection action, including due process requirements on the additional assessment.

    2. The source on a continuous wage levy says the taxpayer no longer is employed or has been laid off indefinitely. IRM 5.19.10.10.4.2, Installment Agreement Accounts List (IAAL) defaults these cases to ACS to consider additional collection action.

    3. An installment agreement is pending and the taxpayer has time to appeal the decision. IRM 5.19.1.5.4.9, IA Rejection Criteria has instructions for identifying and monitoring these cases.

    4. An employee who speaks with the taxpayer or processes taxpayer correspondence but does not have the expertise or authority to resolve the case. Use the appropriate link below to proceed with the proper action after the follow-up day has expired:
      - IRM 5.19.1.5.4.25 , SIA over $25,000, DDIA AND PDIA responses
      - IRM 5.19.1.5.4.2.1, Lump Sum Payment for IBTF Express ONLY
      - IRM 5.19.1.5.4.24, Voluntary Lump Sum Payment
      - IRM 5.19.1.1.6, Securing Financial Information or
      - IRM 5.19.18.5.10.1.1, FERDI Pending Installment Agreement (IA) Follow-up.

  3. Research IDRS if needed to see which category is involved:

    • If the case previously was a continuous wage levy that was rejected because of an additional delinquency or debit to an existing module

    • If the case was a continuous wage levy that defaulted because the taxpayer no longer is employed or has been laid off indefinitely, pursue routine collection actions. Generally, take the initial action in R5, e.g., a letter or a levy to another source, then reassign for follow-up.

    • If the case is a rejected installment agreement and the 60 day suspension has expired without evidence of appeal, resume routine collection action. Generally, take the initial action in R5, e.g., a letter or a levy, then reassign for follow-up. See IRM 5.19.5.6.9, Actions to Resume Compliance Monitoring.

  4. If a case was assigned to R5 to follow-up with the taxpayer, and it was because:

    1. The taxpayer agreed to submit a collection Information Statement (CIS) and/or substantiation for CIS and the taxpayer did not respond. Forward case to Independent Reviewer IRM 5.19.1.5.4.10, Proposal to Reject IA to Independent Review .

    2. The TP agreed to submit completed signed Form 433D to qualify for over $25,000 streamlined installment agreement criteria and the taxpayer did not respond. Forward case to Independent Reviewer.

    3. The taxpayer agreed to an initial voluntary payment reducing the aggregate assessed balance due to an amount fitting streamlined or SIA criteria. If the payment posts by the promised date, set up the SIA as noted in prior AMS comments. If the payment does not post by the promised date, forward case to Independent Reviewer, per IRM 5.19.1.5.4.10, Proposal to Reject IA to Independent Review.

    4. The case was reassigned from the D1 category on the SCCB Action List, ACS Support should have found paper documents and transcribed useful information into Comments or Notes about the taxpayer's request.

    5. The case was reassigned and the only information you have is a TC 971, 043 on IDRS indicating a pending installment agreement, always attempt to contact the taxpayers first by phone. If unable to contact by phone send the LT24. If no response by the follow-up date, prepare and send to Independent Review. For rejection procedures see IRM 5.19.1.5.4.9 Rejection Criteria,

      Exception:

      If 14 or more cycles have transpired since the TC 971, 043 follow IRM 5.19.1.5.4.7, Requests Not Meeting Pending IA Criteria.

    6. When working R5 inventory, if the case was reassigned and the only information you have is the pending installment agreement criteria notated in the case history, input the TC971, 043 on IDRS. Use the date from the case history when the account met pending installment agreement criteria as the TC971, 043 date.

  5. After the completion of R5 procedures change TSIGN from 0120 to 0000 per IRM 5.19.1.5.4.13, Input IA to allow continue ACS processing.

Analyze Taxpayer Ability to Pay and Payment Methods
  1. See IRM 5.19.1.5.

Processing Defaulted Continuous Wage Levies in R5
  1. When new module(s) results in debit(s) to the account, CSCO will default the continuous levy installment agreement and input a STAUP 2200 and ASGNI/ASGNB 0120 and the account will come into ACS in the R5 function unit:

    1. Check IDRS CC IAGRE for the agree locator number(ALN) XX08

    2. Check AMS comments for defaulted due to new debit, new module, insufficient payment(s) or

    3. Check IDRS for modules that were not included with the original levy.

  2. If the case previously was a continuous wage levy that was rejected because of an additional delinquency or debit to an existing module:

    1. Levy payments are or not being received and there is a new module needing LT11, issue an LT11 only if a valid levy source is available, for the new module or for the existing module with the new debit. The Tax Module Screen shows an asterisk in front of each tax module. Remove the asterisk from any tax module you wish to exclude from the letter. Confirm the removal using History Code CS00 before paging to any another screen or requesting the LT11. If you are excluding tax modules from two or more MOD screens, a separate CS00 entry is required for each screen. After confirming the screen changes with the CS00, enter LT11. Document in AMS Comments what module(s) are on the LT11. If no valid levy source is available issue a LT16.

    2. You do not know the identity of the wage levy source, request ACS archives and review ACSWeb comments. If access is available, use Remittance Transaction Research (RTR) System.

    3. There is no taxpayer response by the follow-up date, check IRM 5.19.4.4.6, Continuous Wage Levies - E7 Payment Processing to see if the case qualifies for IDRS monitoring as a continuous wage levy. The employer most likely has continued to send payments, so often it is unnecessary to monitor for multiple payments prior to re-establishing the agreement.

    4. It qualifies as a continuous wage levy, issue a new levy to the same source for the new entity balance. Then immediately re-establish the continuous wage levy on IDRS.

    5. It does not qualify as a continuous wage levy , usually because other levy sources are available, or because the levy payments have been small or irregular, see IRM 5.19.4.4.8, Next Action After Levy Response to determine the next case action.

R6 - Independent Review

  1. Refer to procedures in IRM 5.19.1.5.4.10, Independent Review Procedures.

  2. This function unit houses the Callsite accounts.

R8 - Cases Returned from the Field Queue Systemically or Manually

  1. Accounts are systemically returned from the queue (ST24) to the R8 function when a new module reaches ST22 on IDRS.

  2. Cases are manually returned from the queue (ST24) to the R8 function after input of IDRS CC STAUP 2200 with TSIGN 0602 or 0604 for the following:

    1. TSIGN 0602: Cases returned for further contact due to unresolved taxpayer issues.

    2. TSIGN 0604: Cases returned to ACS from Appeals.

      Note:

      For other cases, determine why the case was returned from the queue (ST24) by reviewing comments and notes documented in ACSWeb and AMS. Also, review CC: ENMOD for any history, TSIGN for the Collection Assignment Code (0602 or 0604) and TXMODA for any open or closed control bases.

  3. TSIGN 0604 is used by CDP caseworkers to bring accounts back to ACS when a CDP case is returned from Appeals. They monitor the case in accordance with IRM 5.19.8.4.14. Cases can be identified on IDRS by a TC 521, STAUP 2200 and an IDRS control base with 'BKEND' as the activity.

    Note:

    Extend follow-up 14 days to allow time for the CDP caseworker to update the account. If the case reappears in R8 after the follow-up extension, contact the ACS CDP COORDINATORS to request that they access this account to resume call site processing.

  4. Systemic processing was implemented to automatically move returned cases to the appropriate function and if applicable issue the appropriate letter; however, there are instances where this does not occur. Take the following actions when the case does not move systemically:

    1. Change the CLC code from "06XX" to "0000" by using CC: ASGNI/B. Refer to the Document 6209 for the appropriate TDA/TDI Assignment Codes.

    2. Move cases to the appropriate function and set the correct follow up date if the taxpayer promised to take an action to resolve the case, (e.g.; file delinquent returns, and provide financial information) and the deadline plus the appropriate follow-up has not elapsed.

    3. For all other cases, determine whether the case is TDI, TDA or combo case, if levy sources or phone numbers are available and if contact has been made in the last 12 months. Then identify the appropriate table (as follows) to use to take the next action.

  5. Use the following table to take the next action for TDI cases:

    IF THEN
    There is a phone number available Enter history code TOCN to move case to the contact function.
    There is no phone number available Enter history code TOI2 so locator research can be performed.
  6. Use the following table for TDA/Combo cases to take the next action, if levy source(s) are available:

    IF AND THEN
    A date does not appear on all modules in the PRI FNL NOT field. NA Follow pre-levy requirement procedures in IRM 5.19.4.3.1, Pre-levy Requirements -E2 Processing.
    A date appears on all modules in the PRI FNL NOT field. The 180-day contact requirement has been met. Follow levy procedures in IRM 5.19.4.3.4, Levy Determination.
    A date appears on all modules in the PRI FNL NOT field on the module screen The 180-day contact requirement has not been met.
    1. Enter history code TOE3

    2. Issue an LT16

  7. If there are no levy sources, and there is a telephone number available, and contact has not been made within the past 12 months, enter history code TOCN,,OC2TP or valid POA. Do not routinely return these cases to queue without fully analyzing to determine next action.

  8. Use the following table for TDA/Combo cases if no levy source(s) or telephone number(s) are available, or contact has not been made within the last 12 months:

    IF AND THEN
    The aggregate balance including accruals is below ≡ ≡ ≡ ≡ ≡ ≡ IMF and ≡ ≡ ≡ (BMF) No open return delinquency
    1. Update AMS comments

    2. Enter history codes TOC0 and NC09

    The aggregate balance including accruals is below ≡ ≡ ≡ ≡ ≡ ≡ IMF and ≡ ≡ ≡ ≡ ≡ (BMF) and/or there is an open return delinquency I2 and/or I4 has not been completed in the past 12 months Enter history code TOI4 if I2 done. Otherwise enter history code TOI2
    There is undeliverable mail and the balance is:
    1. over deferral criteria per IRM 5.19.1.7.1.5, Tolerance and Deferral or

    2. over deferral criteria but the aggregate assessed is less than ≡ ≡ ≡ ≡ for IMF and BMF Non-Trust Fund or

    3. the aggregate assessed balance is less than ≡ ≡ ≡ ≡ for BMF Trust Fund


    with or without an open return delinquency
    I2 and I4 has been completed in the past 12 months and case can be closed UTL per IRM 5.19.5.7.2.5, Closing the Case.
    1. Make NFTL determination if aggregate assessed balance specified in IRM 5.19.4.5.1Notice of Federal Tax Lien Filing Determinations,

    2. Follow IRM 5.19.4.6.1, How to File NFTL for procedures for lien filing.

    3. i) Input TC 593cc32 on the open Return Delinquencies using CC: FRM 49

    4. If aggregate assessed balance is less than ≡ ≡ ≡ ≡ , Follow IRM 5.19.5.7.2.5, for Unable To Locate Determination

    5. If aggregate assessed balance is ≡ ≡ ≡ or more , Follow IRM 5.19.5.7.2.5, for Unable To Locate Determination

    6. Update narrative on AMS.

    There is no undeliverable mail and the aggregate balance is:
    1. over deferral criteria per IRM 5.19.1.7.1.5 ,Tolerance and Deferral or

    2. over deferral criteria but the aggregate assessed balance is less than ≡ ≡ ≡ ≡ ≡ ≡ for IMF and BMF Non-Trust Funds or

    3. the aggregate balance is less than ≡ ≡ ≡ ≡ ≡ ≡ for BMF trust funds with or without an open return delinquency.

    1. Make NFTL determination if aggregate assessed balance specified in IRM 5.19.4.5.2 ,Notice of Federal Tax Lien Filing Determinations

    2. Follow IRM 5.19.4.6.1 , How to File NFTL for procedures for lien filing.

    3. If aggregate assessed balance is less than ≡ ≡ ≡ , Follow IRM 5.19.5.7.2.5, for Contact To Locate Determination

    4. If aggregate assessed balance is ≡ ≡ ≡ or more , Follow IRM 5.19.5.7.2.5, for Unable To Contact Determination

    5. Close return delinquency, per IRM 5.19.5.7.3.5, I5-Closing the Case. If open return delinquency cannot be closed , then close entire case to the queue. Enter TFQU,AOTO7000 or TOI7,TFQU.

    6. Update comments

    Account does not meet UTL or UTC criteria and does not meet bypass criteria per Exhibit 5.19.5-7 , Field Queue Bypass Criteria. I2 and I4 has been completed in the past 12 months Enter history code TFQU,,AOTO7000 or TOI7,,TFQU.
    Account meets field queue bypass criteria per Exhibit 5.19.5-7 , Field Queue Bypass Criteria. Enter history code TOCO,,TFRO.

R9 - International Outcalls

  1. International cases with phone numbers requiring manual outcalls.

Actions to Resume Compliance Monitoring

  1. Use the below table for the next appropriate action when directed from other sections of this IRM:

    IF AND THEN
    Balance due of all accounts is below tolerance. N/A Reassign case TOC0 immediately followed by action history NC09 on ACSWeb. NOTE: Use NC19 for LLC-SMO as per IRM 5.16.1.2.5, Tolerance.
    Requested action was not taken Taxpayer's issue was not resolved. Attempt to resolve taxpayer's issue (i.e., locate payment/credit, input adjustment, etc.).
    Balance due remains on account after adjustment,
    • LT11 was not issued

    • Levy sources are available

    Issue the LT11 per IRM 5.19.4.3.1, Pre-levy Requirements.
    Balance due remains on the account after adjustment
    • LT11 was issued

    • Levy sources are available

    Issue the levy as appropriate. Refer to IRM 5.19.4.3.4, Levy Determination.
    Balance due of all accounts are below deferral Levy sources are exhausted Reassign case TOC0 immediately followed by action history NC09 on ACSWeb.

    Note:

    Use NC19 For LLC-SMO as per IRM 5.16.1.2.5 , Tolerance

    .
    Balance due remains on account after adjustment,
    • Levy sources are exhausted

    • New telephone number is available

    Enter history code TOCN,,OC2TP.
    Balance due remains on the account after adjustment
    • No new telephone numbers

    • Levy sources not available or have been exhausted

    Enter the following history code as applicable:
    • TOI2 for telephone number research

    • TOI4 for locator services research.

    TDA is resolved and only TDI modules remain N/A Enter History Code TOI5.

Procedures for Investigation Inventory

  1. This section provides procedures for the Investigation function.

  2. This section has suggested unit designations for locator activities. Sites may use I3 to group types of locator actions or taxpayers, but must keep I2 as the locator starting point. This is because ACS systemically assigns some new work to that unit, and it helps in efforts to standardize work among sites.

  3. Refer to IRM 5.19.5.4.1, Affordable Care Act (ACA) Shared Responsibility Payment (SRP) and ACS Case Processing first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the Investigation procedures.

  4. Refer to IRM 5.19.5.4.2, Identity Theft Alert (IDTHF) and ACS Case Processing for cases in the Investigation functions with an IDTHF Alert before taking any case action.

I2 - Attempts to Locate Taxpayer - Overview

  1. Locator research is performed in I2 when a taxpayer's address and phone number information may no longer be valid.

  2. Call site should look for indications in comments that ADR research has begun or has been completed. Their processing steps and time frames are in IRM 5.19.16.1.4.

    1. Determine whether to wait for ADR or proceed with call site locator research. The issues are the time frames (up to 60 days), the case priority, and the availability of other locator sources, including levy sources that we could call or write.

    2. If ADR has been completed, the Comments field may show up to two addresses where ADR issued an R-U-There letter but received no response. Beside the addresses, comments should show their sources:

    • IDS CB = Trans Union Credit Bureau

    • IDS CBRS = Currency and Banking Retrieval System (BMF only)

    • IDS UFA = Unverified Forwarding Address

    • IDS IRMF = Information Return Master File

    • IDS ADR = No Alternative Addresses Found

  3. Prior Predictive Dialer Outcall Attempts made. For additional information see IRM 5.19.5.5.1, Predictive Dialer Procedures.

    • Predictive Dialer Outcall results will be found in ACS on ACSWeb.

  4. The amount of I2 research required is dependent upon the dollar amount and local availability of locator sources.

  5. Cases in I2 may be worked via the I2 list or through next-case processing. The I2 lists shows cases with current or expired follow-up dates and is arranged in priority order and by ZIP code within priority. The List contains TIN, name and address of taxpayer, balance-due amount, undeliverable mail indicator or IR issuance code if present, selection code on IMF return delinquencies, and secondary TINs and pre-labeled area that may be filled-in with results of research efforts.

    • Research all cases on list and perform all terminal work

    • Complete lists weekly

    • List may be modified based on local work flow and locator sources, so what is referred to as the I2 List might be several lists, each structured so as to facilitate local research.

  6. When all required I2 work is completed input appropriate history code with parameter I2DONE. Document AMS with any pertinent information found.

I2 - Limited Processing
  1. I2 research is not required for TDA cases with balances below tolerance level or met deferral level where all levy sources have been exhausted. See IRM 5.19.1.1.6, Tolerance and Deferral levels.

    1. Reassign case TOC0 (ACS Call Site). , TOS0 (SBSE ACS Support) and input history code NC09.

      Note:

      Follow IRM 5.16.1.2.5, Tolerance accounts below tolerance that are assessed under an LLC EIN, but owed by SMO.

  2. If IDRS CC TXMOD, CC ENMOD, AMS comments show recent activity, (i.e., payment or pending RD closing code) indicating the taxpayer is attempting to resolve their account, take the next appropriate action.
    Examples: If there is an open TAS control (category section on TXMOD shows TAS), reassign to S7. All other open controls reassign to R1 except category code NLUN. If the open control is to one of the AUR system control numbers: XX88002501, XX88002000, XX88005601, no contact is necessary continue processing the case. For accounts where the only open control base is the result of a nullified unpostable, category code NLUN, close the control base and work the case.

  3. The following Return Delinquencies (RD) can be closed without conducting locator Research:

    1. If the tax year of the return meets the criteria for Little or No Tax Due in IRM 5.19.2.5.4.6.3 for IMF or IRM 5.19.22.4.3.1.1.1 for BMF, close with RD90,027.

      Note:

      Policy Statement P-5-133 provides that enforcement should not extend beyond six years.

    2. If research shows a return was previously filed, See IMF - IRM 5.19.2.5.4.6.10 and BMF - IRM 5.19.22.4.3.2.2.

    3. Resolve any credits on the modules being closed per IRM 5.19.2.5.7.4 for IMF and IRM 5.19.22.4.6 of BMF accounts.

  4. If there is a balance due, usable levy source(s), and the PRI FNL NOT for all modules is blank, issue an LT11. If there is a balance due, usable levy source(s) and at least one module has a final notice, see IRM 5.19.4.3.1 for additional procedures.

  5. If a decedent indicator is present or research determines the taxpayer is deceased send the account TOR4,,DECD.

  6. I2 research is not required for cases with issuance code IR, which is located in Alert section of ACSWeb on the case overview screen, where a previous TC 530 was within the last 12 months.

    1. If the previous TC 530 is more than 12 months old or the closing code was 39 continue with I2 research.

    2. If there are no usable levy source(s), check IDRS to identify the previous TC 530 closing code was either 03 or 12 follow case closure procedures in IRM 5.19.5.7.2.5

  7. If there is an unused phone number transfer case TOCN.

  8. If account meets IRC 6020b criteria, check CC BMFOL or ACS Module screen on BMF TDIs for the last period satisfied (LPS) information. Follow the chart below for next appropriate action:

    IF AND THEN
    UD Mail NA Proceed to IRM 5.19.5.7.2.3 - I2 CFOL research.
    No UD Mail

    Note:

    Do not refer for 6020b processing if there is a TDA; instead continue with research.

    The account does not have Employment Codes F, G or T and has a module with MFT 01, 10 , 11 or 14 within last three years and LPS/LRA or credit balance with same MFT of delinquent modules ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reassign TOI7,,AOTO8600. Issue LT18 if one has not been sent.
  9. If account did not meet limited case processing criteria proceed to IRM 5.19.5.7.1.2, I2 - Routine Processing

I2 - Routine Processing
  1. Conduct case analysis to determine if or which locator actions are necessary. Locator research is not required for:

    • Cases with issuance code IR where a previous TC 530 was within the last 12 months. If previous TC 530 is over 12 months or the closing code was a 39, continue with research.

  2. If IDTHF alert is present on ACS, see IRM 5.19.5.4.2, Identity Theft Alert (IDTHF) and ACS Case Processing.

  3. In addition to the following the below procedures, accounts containing IMF TDI(s) with selection code 88 require the issuance of the 2269c letter to the address of record. See IRM 5.19.2.5.4.6.15, IMF Response Select Codes 88, Mortgage Interest and 89, High Mortgage Interest for the exact verbiage to use.

    IF And THEN
    No letter has been sent or entity address change cycle is more current than date of the most recent LT letter LT letter has not been sent
    • Issue a LT16 letter to the entity address, case remains I2.

    LT letter has been sent
    • Proceed to CFOL research in IRM 5.19.5.7.1.3, ACSWeb, CFOL and IDRS Research.

    Spousal Data Screen on ACS shows a separate address for the secondary spouse OL letter was not sent
    • Issue an OL16 letter to the secondary taxpayer's address, case remains in I2.

    OL letter was sent
    • Proceed to CFOL research in IRM 5.19.5.7.1.3, ACSWeb, CFOL and IDRS Research.

    REMINDER: Do not overlay a domestic address with a foreign address or vice versa, instead issue Correspondex Letter 2475C and select paragraph F.

  4. If none of the above conditions exist, proceed to ACSWeb, CFOL and IDRS research in IRM 5.19.5.7.1.3, ACSWeb, CFOL and IDRS Research.

I2 - ACSWeb, CFOL and IDRS Research
  1. The purpose of CFOL command code research is to locate new address (es), and telephone numbers from IRP data or other information posted on CFOL since the taxpayer last filed. Do not repeat CFOL research if it has been done in the last 12 months. Check all cross reference information for possible updated information.

  2. Command codes to be researched are:

    1. CC TRDBV - for current address and/or phone numbers load new information into AMS comments and follow procedures below.

    2. CC IRPTR(O) - if the on-file date is more recent than the entity address, follow procedures below.

    3. CC INOLES - provide physical address and, when applicable, cross reference TIN's.

    4. CC BMFOLE - Provides cross reference TIN's for General Partnerships and Single Member Owner LLC's.

  3. Research ACSWeb comments for unused information supplied by a 3rd Party, documented by Support (Levy Response Screen) and compare it with info found to determine which is the most recent:

    • PHT (potential home)

    • PWT (potential work)

    • PCT (potential cell)

    • PADDR (potential address) and

    • PEMP (potential employer)

  4. Take the following actions once ACSWeb and CFOL/IDRS research is completed.

  5. If no new information found, review ACSWeb for a "UD" mail indicator. If stand alone TDI, follow chart below:

    IF AND THEN
    UD Mail NA Input TC593 CC 32. Reassign TOC0,21,593CC32 (ACS Call Site), TOM0,21,593CC32 (WI ACS Support).
  6. Follow procedures in chart below for all other accounts if no “UD” indicator:

    IF THEN
    Entity is Single Member Owner LLC (LLC-SMO Entity) See 5.16.1.2.5 , Tolerance.
    New phone number and address found
    • Enter new phone number in ACSWeb Phone Field

      Note:

      If more than one number is found, enter additional numbers is AMS narrative.

    • Enter new address in AMS narrative.

    • Reassign TOCN,,CFOLDONE

    • Issue OL16.

    New address found but no new phone number
    • Stand alone TDI(s) Only

    • Enter new address in AMS narrative.

    • Reassign TOI5,,CFOLDONE.

    • Issue OL16.
      All others

    • Issue OL16 and conduct Accurint research per IRM 5.19.5.7.1.4, Accurint Research to locate potential phone number.

    New phone number found but no new address
    • Enter new phone number in ACSWeb Phone Field

      Note:

      If more than one number is found, enter additional numbers in AMS narrative

    • Reassign TOCN,,CFOLDONE.

    No new phone number or new address found Conduct Accurint research per IRM 5.19.5.7.1.4Accurint Research to locate potential phone number and address.

    PEMP (potential employer) - If a potential employer is located, add to the Third Party Screen and issue the LP61. and continue Locator Research.

    REMINDER: Do not overlay a domestic address with a foreign address or vice versa, instead issue Correspondex Letter 2475C and select paragraph F.

I2 - Accurint Research
  1. Research Accurint for new taxpayer address and phone number if it has not been completed in the last -12 months. If Accurint has been completed, for BMF cases proceed to IRM 5.19.5.7.2.4, Neighbor Research. For IMF cases, proceed to IRM 5.19.5.7.2.5, I4-Closing the Case.

  2. Document in AMS - Accurint done.

  3. Take the next appropriate action in chart below:

    IF THEN
    New phone number and address found
    • Enter new phone number in ACSWeb Phone Field.

      Note:

      If more than one number is found, enter additional numbers in AMS narrative

      .

    • Enter new address in AMS comments.

    • Reassign TOCN,,I2DONE.

    • Issue OL16 to newest potential address.

    No new phone number but new address found
    TDA/COMBO Modules
    • Enter new address in AMS comments.

    • Reassign TOI4,,I2DONE, Issue OL16 to newest potential address.


    • TDI ONLY

    • Enter new address in AMS comments.

    • Reassign TOI5,,I2DONE, Issue OL16 to newest potential address.

    New phone number found only
    • Enter new phone number in ACSWeb Phone Field.

      Note:

      If more than one number is found, enter additional numbers in AMS narrative

    • Reassign TOCN,,I2DONE.

    No new phone number or new address found BMF Cases
    • Proceed to IRM 5.19.5.7.2.4, Neighbor Research.

    IMF Cases
    • Proceed to IRM 5.19.5.7.2.5, I4 Close the Case.

    • TDI's (Only)

      • IRM 5.19.5.7.2.4, I5 -Neighbor Research

    REMINDER: Do not overlay a domestic address with a foreign address or vice versa, instead issue Correspondex Letter 2475C and select paragraph F. Send the letter without a TIN (input * in the TIN field).

I4 - Final Attempts to Locate Taxpayers or Assets - Overview

  1. I4 inventory consists of balance due or combo cases which may require further locator research or perfection of the levy source address. If there is a stand alone TDI account only, reassign case TOI5.

  2. Accounts are assigned to I4 with the following history codes:

    1. TOI4,,POTCLSR (Systemically reassigned from E5 when there are no levy sources available for systemic levy issuance).

    2. TOI4,,SYSLIEN (Systemically reassigned from E9 when a systemic FM10 has generated).

    3. TOI4,,PREDDIALR (Systemically reassigned from CN through the Predictive Dialer Upload Program, after out call attempts are made and an action history code shows I2 done).

    4. TOI4,,I2DONE or TOI4,CFOLDONE (Manually reassigned from other inventories for follow up action on attempts to locate the taxpayer.

    5. TOI4,,LOCDONE cases systemically reassigned through GII Locator Process. GII performs all required research on IMF accounts (Accurint, TRDBV and IRPTR) and sends all overlay letters to possible addresses. Regarding BMF cases, GII will only perform IRPTR and INOLES and send overlay letters. The literal "MANLACC" is used when GII Accurint can not be completed and must be performed manually.

I4 - Routine Processing
  1. In some cases, particularly on cases systemically moved to I4, required I2 actions may not have been taken or required. Conduct case analysis by reviewing AMS narrative and history codes to determine if or which locator actions are necessary.

    1. Locator research is not required for TDA cases with balances below tolerance level or for cases below deferral level where all levy sources have been exhausted. See IRM 5.19.1.1.6, Tolerance and Deferral.

      Note:

      Follow IRM 5.16.1.2.5, Tolerance accounts below tolerance that are assessed under an LLC EIN, but owed by SMO.

    2. Combo (Mix Modules) Return Delinquencies (RD)in cases with TDA module balances below tolerance or with TDA module balances below deferral where all levy sources have been exhausted, can be closed without conducting locator research: Follow procedures in IRM 5.19.5.7.3.1, I5 - Routine Processing. Once the TDI is closed proceed to IRM 5.19.5.7.2.1, I4- Routine Processing for the TDA. If you determine that only a part of the tax modules on ACS web can be closed Little or No Tax Due.

      Note:

      Credit Balance(s) must be thoroughly researched and addressed to determine the correct disposition. It is also required to research all credits before closing the module with a transaction code (TC) 590, 591 or 593. See IRM 5.19.2.5.7, Credit Overview Balance.

  2. Cases may be reported currently not collectible with an Unable to Contact closing code (NC12) even though there was taxpayer contact at some time. For example, the taxpayer promises to call back, and then doesn't call back. If enforcement and locator options are exhausted, this may be closed as unable to contact if there has been one additional contact attempt after the broken promise within the last six months. An example of an attempt could be an LT16 or a systemic LT39 or a call where we left a message to call back. Document AMS with contact attempts.

  3. If IDTHF alert is present on ACS, see IRM 5.19.5.4.2, Identity Theft Alert (IDTHF) and ACS Case Processing.

  4. If TXMOD, ENMOD, AMS comments show recent activity indicating the taxpayer is attempting to resolve the account, take the next appropriate action. Examples: If there is an open TAS control (category section on TXMOD shows TAS) reassign to S7. All other open controls reassign to R1 with an initial 60 day parameter, except category code NLUN. If the open control is to one of the AUR system control numbers:, XX88002501, XX88002000, XX88005601, no contact is necessary, continue processing the case. For accounts where the only open control base is the result of a nullified unpostable, category code NLUN, close the control base and work the case. If two or more wage levy payments (designated payment code "05,18 or 19" ) have been received in the last 90 days and no other usable levy sources remain, reassign TOE7 for possible continuous wage levy.

  5. If a decedent indicator is present or research determines the taxpayer is deceased send the account TOR4,,DECD. If accounts has already had R4 processing continue I4 processing.

    Note:

    Only if the account is IMF, BMF sole proprietorship, and BMF partnership accounts per IRM 5.19.1.4.3(1)., Deceased Taxpayers.

  6. If there is a balance due, usable levy source(s), and the PRI FNL NOT for all modules is blank, issue an LT11. If there is a balance due, usable levy source(s), and at least one module that has a final notice see IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing for additional procedures

  7. Locator research is not required for cases with issuance code IR, which is located in the Alert section of ACSWeb on the case overview screen: where a previous TC 530 was within the last 12 months. If the previous TC 530 is more than 12 months old or the closing code is 39, continue with I4 research.

  8. If there is an unused phone number, transfer the case TOCN.

  9. The GII Locator assigned the case to I4 systemically. These cases can be identified by history code TOI4,,LOCDONE for ACS Callsite .

    • On IMF TDA cases, after all required research (Accurint, TRDBV, INOLES and IRPTR) has been completed and overlay letters sent to possible addresses. After ensuring all leads are exhausted, proceed to IRM 5.19.5.7.2.5, Closing the Case.

      Note:

      Accurint research is only usable for a case closure determination for 12 months after the research is completed.

    • On BMF TDA cases, required INOLES and IRPTR research has been completed and overlay letters sent to possible addresses. Complete BMFOLE and TRDBV research if not completed through GII. After ensuring all leads are exhausted, proceed to IRM 5.19.5.6.3.3, Accurint Research manual procedures.

  10. If all required I2 research was done, (ACS history shows I2DONE):
    For BMF cases proceed to IRM 5.19.5.7.2.3, Accurint Research.
    For IMF cases proceed to IRM 5.19.5.7.2.5, Closing the Case.

    Note:

    Accounts containing IMF TDI's with selection code 88 require the issuance of the 2269c letter. Ensure the letter was sent. If not, IRM 5.19.2.5.4.6.15, IMF Response Select Codes 88, Mortgage Interest and 89, High Mortgage Interest for the exact verbiage to use and issue the letter.

  11. Conduct routine processing by following the procedures in chart below:

    IF AND THEN
    No letter has been sent or the entity address change cycle is more current than date of the most recent LT letter LT letter has not been sent Issue a LT16 letter to the entity address, case remains in I4.
    LT Letter has been sent Proceed to CFOL research in IRM 5.19.5.7.2.2, ACS, CFOL and IDRS Research.
    Spousal Data Screen on ACS shows a separate address for the secondary spouse OL letter was not sent Issue an OL16 letter to the secondary taxpayer's address, case remains in I4.
    OL Letter was sent Proceed to CFOL research in IRM 5.19.5.7.2.2, ACS, CFOL and IDRS Research.
    If none of the above conditions exist NA Proceed to CFOL research in IRM 5.19.5.7.2.2, ACS, CFOL and IDRS Research.
I4 - ACSWeb, CFOL and IDRS Research
  1. The purpose of CFOL command code research is to locate new addresses and telephone numbers from IRP data or other information posted on CFOL since the taxpayer last filed. Do not report CFOL research if it has been done in the last 12 months. Check all cross reference information for possible updated information.
    CFOL command codes are:

    1. CC TRDBV - for current address and/or phone numbers and load new information into AMS comments and follow procedures below.

    2. CC IRPTRO - if the on-file date is more recent than the entity address, follow procedures below.

    3. CC INOLES - provides physical address and, when applicable, cross reference TIN's.

    4. Check CC:TXMOD for TC 971,068 for UD mail. If the cycle of the TC 971, 068 was input after a new address being updated to CC:ENMOD, proceed with appropriate actions. Review ACSWeb for a "UD" mail indicator.

    5. CC BMFOLE - Provides cross reference TIN's for General Partnerships and Single Member Owner LLC's.

  2. Research CFOL for new taxpayer address and phone numbers if it has not been completed in the last 12 months.

  3. Research ACSWeb comments for unused information supplied by a 3rd Party, documented by Support (Levy Response Screen) and compare it with info found to determine which is the most recent:

    • PHT (potential home)

    • PWT (potential work)

    • PCT (potential cell)

    • PADDR (potential address) and

    • PEMP (potential employer)

  4. Document in AMS - "CFOL done" .

  5. Take the next appropriate action per the chart below:

    IF THEN
    New phone number and address found
    • Enter new phone number in ACSWeb Phone field

      Note:

      If more than one number is found, enter additional numbers in AMS narrative.

    • Enter new address in AMS narrative.

    • Reassign TOCN.

    • Issue OL16 to the newest potential address.

    New address found but no new phone number
    • Enter new address in AMS narrative.

    • Issue OL16 to the newest potential address. Case remains in I4.

    New phone number found but no new address
    • Enter new phone number in ACSWeb Phone Field.

      Note:

      If more than one phone number is found, enter additional phone numbers in AMS narrative

      .

    • Reassign TOCN.

    No phone number or address found Follow procedures in IRM 5.19.5.7.2.3, Accurint Research .

    PEMP (potential employer) - If a potential employer is located, add to the Third Party Screen and issue the LP61, continue locator research.

I4 - Accurint Research
  1. Research Accurint for new taxpayer address and phone number if it has not been completed in the last 12 months. If Accurint has been completed, for BMF cases proceed to IRM 5.19.5.7.2.4, BMF Neighbor Research. For IMF Cases, proceed to IRM 5.19.5.7.2.5, I4-Closing the Case.

  2. Document in AMS - Accurint done.

  3. Take the next appropriate action per the chart below:

    IF Then
    New phone number and address found
    • Enter new phone number in ACSWeb Phone Field.

      Note:

      If more than one number is found, enter additional numbers in AMS narrative.

    • Enter new address in AMS narrative.

    • Reassign TOCN.

    • Issue OL16 to the newest potential address.

    No new phone number but new address found
    • Enter new address in AMS comments.

    • Input history code OADT,,ALSDONE.

    • Case remains in I4. Issue OL16 to newest potential address.

    TDI Only
    • Enter new address in AMS comments.

    • Reassign TOI5, Issue OL16 or OL26 for IMF accounts to newest potential address(s).

    New phone number found only
    • Enter new phone number in ACSWeb Phone Field.

      Note:

      If more than one number is found, enter additional numbers in AMS narrative.

    • Reassign TOCN.

    No New Phone Number or Address
    BMF Cases
    • Proceed to IRM 5.19.5.7.2.4, Neighbor Research .


    IMF Cases
    • Proceed to IRM 5.19.5.7.2.5 , Closing the Case.

I4 - Neighbor Research - (BMF Only)
  1. Additional research is required on all accounts over ≡ ≡ ≡ ≡ ≡ per CC SUMRY. If below ≡ ≡ ≡ ≡ ≡ proceed to IRM 5.19.5.7.2.5, I4 - Closing the Case for procedures.

  2. Conduct neighbor research and follow-up on viable leads for the two closest addresses using Accurint.

  3. Take the following actions when addresses have been located for neighbors:

    1. Input the action history literal OADT,,NBRCK.

    2. Issue LP64s.

    3. Clearly document results of research.

  4. If no leads found, input the action history literal OADT,,NBRCKX.

I4 - Closing the Case
  1. After completion of all required I2/I4 processing and no productive leads to locate and/or to contact the taxpayer remains; take the following action(s):ensure that IDRS, CFOL and Accurint research was completed within the last 12 months.

  2. The account has a FERDI indicator: Follow IRM 5.19.18.5.7, F7 - Locator and Pre-closure Research.

  3. Make a NFTL determination per IRM 5.19.4.5, Notice of Federal Tax Lien Determinations and Filing Criteria.

    Closing Codes Dollar Criteria
    Unable To Locate (03)
    Inability to locate the taxpayer or assets (UD mail is present).
    IMF:
    Less than ≡ ≡ ≡ ≡ AAB (CC SUMRY )

    OOB Business:
    • BMF OOB: Less than $25,000 AAB (CC SUMRY )


    BMF In Business:
    • Less than ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY ) - if trust funds are involved

    • Less than≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY ) - if non trust funds are involved

    Defunct Corporation (10)
    Corporations, certain limited liability partnerships, exempt organizations, or LLCs, where the LLC is identified as the liable taxpayer, which are inactive and defunct with no assets
    Less than ≡ ≡ ≡ ≡ AAB (CC SUMRY ) See IRM 5.19.17.1.1.4, Defunct Corporations, Exempt Organizations, Limited Partnerships, and Limited Liability Companies CC10.
    Unable To Contact (12)
    Inability to contact a taxpayer although the address is known and there is no means to enforce collection
    IMF:
    Less than ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY )

    OOB Business:
    • BMF OOB: Less than $25,000 AAB (CC SUMRY )


    BMF In Business:
    • Less than ≡ ≡ ≡ ≡ AAB (CC SUMRY ) - if trust funds are involved

    • Less than ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY ) - if non trust funds are involved

  4. Input the appropriate ACS History Action Code:

    Note:

    If all modules for the account are in ACS (ST22) you must input your closing actions in ACS using the flowchart below:

    Non Managerial Approval Managerial Approval Required ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • Callsite: Reassign TOC0,,NCXX Input NCXX.

    • Support Site: Reassign TOS0,,NCXX Input NCXX.

    • Callsite: Reassign TOC0,05,NCXX.

    • Support Site: Reassign TOS0,05,NCXX.

    Reminder:

    Accounts closed UTL or UTC on BMF sole proprietorships and partnerships where the owner is identified as the liable taxpayer, are reactivated based on the address and filing information of the sole proprietor and general partner. When one of these BMF accounts is closed as UTL or UTC, a TC 130 with the EIN, BMF name control and CNC closing code must be input on the IMF entity, under the SSN of the individual or partner. The TC 130 for refund offsets and the TC 130 for CNC reactivation are required for every UTL or UTC closure on these BMF cases. See IRM 5.19.1.4.5.1, BMF TC 130 Procedures.

    Note:

    For Combo accounts, complete TDA and TDI case processing prior to final submission to a managerial function

    .

  5. For TDA/Combo Modules cases: If the aggregate assessed balance due exceeds closing Unable to Contact or Unable to Locate:

    • ≡ ≡ ≡ ≡ ≡ ≡ IMF or BMF Non-Trust Funds or

    • ≡ ≡ ≡ ≡ BMF trust funds

      Take the following actions:

      1. Follow IRM 5.19.4.5.1, NFTL Determination and If required, file NFTL per IRM 5.19.4.6.1, How To File NFTL.

      2. If case meets queue bypass criteria per Exhibit 5.19.5-7, reassign case TOC0,,TFRO (ACS Call Site).

      3. If case does not meet queue bypass criteria,, input history code TFQU, AOTO7000 or TOI7,,TFQU. If directed locally not to send cases directly to the queue. See IRM 5.19.5.7.4, Transfer Out of ACS.

  6. For Combo accounts: once the balance due portion of the case has been closed. Close the TDI per chart below:

  7. Credit balances must be addressed whenever return delinquencies are closed with a TC 590, 591, 593, 597 or 598. Refer to IRM 5.19.2.5.8 for credit balance procedures. Follow the applicable chart below to close the Return Delinquency:

    • IMF TDI MODULE CLOSINGS

    IF AND THEN
    The account has a FERDI indicator NA Follow IRM 5.19.18, FERDI Processing.
    UD Mail NA
    • Input TC 593 cc32 on IDRS using CC FRM49.

    • Reassign TOC0,21,RDPND.

    No UD Mail CC: IRPTR shows little or no tax due or case meets P-5-133 criteria Close per IRM 5.19.2.5.4.6.3, IMF Little or No Tax Due.
    CC:IRPTR shows a refund is due Close per IMF 5.19.2.5.4.6.2, IMF Refund Due.
    Income is below filing requirement Close per IRM 5.19.2.5.4.6.1, IMF Response Taxpayer Not Liable.
    Meets ASFR Criteria Follow IRM 5.19.2.5.4.6.4, IMF Taxpayer Liable.

    Note:

    Do not refer for ASFR if a liability was closed as UTL, UTC or TFQU: Enter TOI7,,TFQU.

    All other cases should be closed as Unable to Contact (UTC) Close per IRM 5.19.2.5.6.1, Unable To Contact.
    • BMF TDI MODULES CLOSING

    IF AND THEN
    UD Mail NA
    • Input TC 593 cc32 using CC FRM49.

    • Reassign TOC0,21,RDPND.

    No UD Mail

    Note:

    Exception: F1065 cannot be closed little or no tax due.

    IRM 5.19.22.4.3.1.1.1, BMF Little or No Tax Due. Reassign TOC0,,59027 (ACS Call Site).
    No UD Mail Meets 6020b criteria as follow:
    • The account does not have Employee code F, G, or T and

    • Has a module with MFT 01, 10, 11 or 14 within last three years and

    • LPS/LRA data with same MFT of delinquent modules between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • Reassign TOI7,,AOTO8600.

    • Issue LT18 if one has not been issued

      Note:

      Do not refer for 6020b processing if there is a TDA; instead: Reassign TOI7,,TFQU.

    No UD Mail Employment Code F, G or T exists
    • Reassign TOC0,,TFRO (ACS Call Site).

    • Manager inputs TFRO,,AOTO6501 no documents to be associated or TFRO,,AOTO6566 documents to be associated.

    No UD Mail Does not meet 6020b criteria and does not have Employment Code F, G or T. Reassign TOI7,,TFQU.

I5 - Final Attempts to Locate RD Taxpayers - Overview

  1. I5 contains stand alone return delinquency cases where final attempts are made to locate the taxpayer prior to closing the case. If the account is a TDA or Combo (TDI plus ST22 TDA), reassign TOI4.

  2. Accounts are assigned to I5 with the following history codes:

    • TOI5,,PREDDIALR (Systemically reassigned from CN through Predictive Dialer Upload Program, after out call attempts are made and an action history code shows I2 done)

    • TOI5,,TDIONLY (Systemically reassigned from E3, E5, E9 after the balance due has been closed and only a return delinquency exists)

    • TOI5,,I2DONE or TOI5,,CFOLDONE (Manually reassigned from other functions after all attempts to locate the taxpayers have been exhausted)

    • TOI5,,LOCDONE (Systemically reassigned through GII Locator Process). GII conducts the required research for IMF accounts (Accurint, TRDBV and IRPTR) and sends all overlay letters to possible addresses. Regarding BMF cases, Accurint, BMFOLE IRPTR and INOLES will be completed. The literal "MANLACC " is used when GII Accurint can not be completed and must be performed manually.

I5 - Routine Processing
  1. Return Delinquencies (RD) can be closed without conducting Locator Research:

    1. If the tax period of the return meets the criteria for Little or No Tax Due following IRM 5.19.2.5.4.6.3.2, IMF Little or No Tax Due or IRM 5.19.22.4.3.1.1.1, BMF Little or No Tax Due. Close the RD(s) with the RD90,027; if the tax year was older than six years or if manager approved the closing.

      Note:

      Policy Statement P-5-133 provides that enforcement should not extend beyond six years.

    2. If you determine that only a part of the tax modules on ACS web can be closed Little or No Tax Due, reassign account to CO for managerial approval with a next action for unresolved return delinquencies.

    3. If working Return Delinquency (RD) module and research indicates balance due module(s) was closed under hardship criteria (ST53 cc24-32) within the last 12 months and TP is liable to file the returns, input TC 598cc032.

  2. If a decedent indicator is present or research determines the taxpayer is deceased, Send the account TOR4,,DECD.

  3. In some cases, particularly on cases systemically moved to I5, required I2 actions may not have been taken or required. Conduct case analysis by reviewing AMS narrative and history codes to determine if or which locator actions are necessary.

  4. The GII Locator assigned cases to I5 systemically. These cases can be identified by history code TOI5,,LOCDONE for ACS Callsite.

    • On IMF TDI accounts, all required research (Accurint, TRDBV, and IRPTR) has been completed and overlay letters sent to possible addresses. Once all leads are exhausted, proceed to IRM 5.19.5.7.3.5, Closing the Case.

    Note:

    Accurint research is only usable for a case closure determination for 12 months after the research is completed.

    Note:

    On BMF TDI accounts, INOLES and IRPTR research was completed and overlay letters sent to possible addresses. After ensuring all leads are exhausted, proceed to IRM 5.19.5.7.2.3, Accurint Research.

  5. If IDTHF alert is present on ACS, see IRM 5.19.5.4.2, Identity Theft Alert (IDTHF) and ACS Case Processing.

  6. If TXMOD, ENMOD, comments show recent activity indicating the taxpayer is attempting to resolve their account, take the next appropriate action. Examples: If there is an open TAS control (category section on TXMOD shows TAS) reassign to S7. All other open controls reassign to R1, except category code NLUN. If the open control is to one of the AUR system control numbers: XX88002501, XX88002000, XX88005601, no contact is necessary continue processing the case. For accounts where the only open control base is the result of nullified unpostable, category code NLUN, close the control base and work the case.

  7. If there is an unused phone number, transfer case TOCN.

  8. If all required I2 research was done, (ACS history shows I2DONE):

    • For BMF cases proceed to IRM 5.19.5.7.3.3, Accurint Research.

    • For IMF cases proceed to IRM 5.19.5.7.3.5, Closing the Case.

      Note:

      Accounts containing IMF TDI(s) with selection code 88 require the issuance of the 2269c letter. Ensure the letter was sent. If not, see IRM 5.19.2.5.4.6.15, IMF Response Select Codes 88, Mortgage Interest and 89, High Mortgage Interest for the exact verbiage to use and issue the letter.

  9. Conduct routine processing by following the procedures in the chart below:

    IF AND THEN
    No letter has been sent or Entity address change cycle is more current than date of the most recent LT letter LT letter has not been sent
    • Issue a LT letter to the entity address.

    • BMF Cases - Meets 6020(b), issue LT18, all other issue LT16, cases remain in I5.

    • IMF - LT26 case remains in I5.

    LT letter has been sent Proceed to CFOL research in IRM 5.19.5.7.3.2, ACSWeb, CFOL and IDRS Research.
  10. If none of the above conditions exist, proceed to CFOL research in IRM 5.19.5.7.3.2, ACSWeb, CFOL and IDRS Research.

I5 - ACSWeb, CFOL and IDRS Research
  1. The purpose of CFOL command code research is to locate new addresses and telephone numbers from IRP data or other information posted on CFOL since the taxpayer last filed. Do not repeat CFOL research if it has been done in the last 12 months. Check all cross reference information for possible updated information.
    CFOL command codes are:

    1. CC:TRDBV - for current address and/or phone numbers and load new information into comments.

    2. CC:IRPTRO - if the on-file date is more recent than the entity address, follow procedures in (3) below.

    3. CC INOLES - provides physical address.

  2. Research ACSWeb comments for unused information supplied by a 3rd Party, documented by Support (Levy Response Screen) and compare it with info found to determine which is the most recent:

    • PHT (potential home)

    • PWT (potential work)

    • PCT (potential cell)

    • PADDR (potential address) and

    • PEMP (potential employer).

  3. Document in AMS - CFOL done.

  4. If No new information found, review ACSWeb for a "UD" mail indicator If stand alone TDI, follow chart below:

    IF THEN
    UD MAIL Input TC 593cc032 Reassign TOC0,21,RD932,032 .
  5. Take the next appropriate action per the chart below:

    IF THEN
    New phone number and address found
    • Enter new phone number in ACSWeb Phone Field.

      Note:

      If more than one number is found, enter additional numbers in AMS narrative.

    • Enter new address in AMS narrative

    • Reassign TOCN

    • Issue OL16 or OL26 to the newest potential address.

    New address found but no new phone number
    • Enter new address in AMS narrative.

    • Issue OL16 or OL26 to the newest potential address, case remains in I5.

    New phone number found but no new address
    • Enter new phone number in ACSWeb Phone Field.

      Note:

      If more than one phone number is found, enter additional phone numbers in AMS narrative.

    • Reassign TOCN.

    No phone number or address found Follow procedures in IRM 5.19.5.7.3.3, I5 - Accurint Research.

    PEMP (potential employer) - If a potential employer is located, add to the Third Party Screen and issue the a LP61. Continue with locator research.

I5 - Accurint Research
  1. Research Accurint for new taxpayer address and phone numbers if it has not been completed in the last 12 months. If Accurint has been completed, for BMF Cases proceed to IRM 5.19.5.7.3.4. For IMF Cases, proceed to IRM 5.19.5.7.3.5, I5 - Closing the Case.

  2. Document in AMS - Accurint done.

  3. Take the next appropriate action per the chart below:

    IF THEN
    New phone number and address found
    • Enter new phone number in ACSWeb Phone Field.

      Note:

      If more than one number is found enter additional numbers in AMS narrative

      .

    • Enter new address in AMS narrative.

    • Reassign TOCN.

    • Issue OL16 or OL26 to the newest potential address.

    No new phone number but new address found
    • Enter new address in AMS narrative.

    • Input history code OADT,,ALSDONE.

    • Issue OL16 or OL26 to the newest potential address, case in remains in I5.

    New Phone number found only
    • Enter new phone number in ACSWeb Phone Field.

      Note:

      If more than one number is found enter additional numbers in AMS narrative

      .

    • Reassign TOCN.

    No new phone number or new address found
    BMF Cases:
    • Proceed to IRM 5.19.5.7.3.4, Neighbor Research (BMF Only).


    IMF Cases:
    • Proceed to IRM IRM 5.19.5.7.3.5, Closing the Case.

I5 - Neighbor Research (BMF Only)
  1. Conduct neighbor research and follow-up on viable leads for the two closest addresses using Accurint.

  2. Take the following actions when addresses have been located for neighbors:

    1. Input the action history literal OADT,,NBRCK.

    2. Use the two closest addresses - issue LP64s.

    3. Clearly document results of research.

  3. If no leads are found, input the action history literal OADT,,NBRCKX and follow procedures in IRM 5.19.5.7.3.5, I5 - Closing the Case.

I5 - Closing the Case
  1. After all required I2/I5 processing is completed and further efforts to locate and/or to contact the taxpayer are not considered productive, follow the procedures in the applicable IMF/BMF TDI Modules Closing chart below:

    Note:

    Credit balance must be addressed whenever return delinquencies are closed with a TC 590, 591, 593, 597 or 598. Refer IRM 5.19.2.5.7, Credit Balance Overview for IMF cases and IRM 5.19.22.4.6, BMF Credit Balance Overview with credit balance procedures.

    • IMF TDI MODULES CLOSING

    IF AND THEN
    If the account has a FERDI indicator NA Follow IRM 5.19.18, FERDI Processing.
    UD Mail NA
    • Input TC 593 cc32 on IDRS using CC FRM49

    • Reassign TOC0, 30, RDPND.

    No UD Mail CC:IRPTR shows little or no tax due or case meets P-5-133 criteria Close per IRM 5.19.2.5.4.6.3, IMF-Little or No Tax Due.
    CC:IRPTR shows a refund is due Close per IRM 5.19.2.5.4.6.2, Refund Due.
    Income is below filing requirement Close per IRM 5.19.2.5.4.6.1, Below Filing Requirement.
    Meets ASFR Criteria Follow IRM 5.19.2.5.4.4, ASFR.
    Does not meet any of the above closing actions Close per IRM 5.19.2.5.6.1, Unable To Locate.
    • BMF TDI MODULES CLOSINGS

    IF AND THEN
    UD Mail NA
    • Input TC 593 cc032 using CC FRM49.

    • Reassign TOC0,30,RDPND (ACS Call Site).

    No UD Mail

    Note:

    Exception F1065 cannot be closed little or no tax due

    Little or no tax due per IRM 5.19.22.4.3.1.1.1, BMF Little or No Tax Due criteria Reassign TOC0,05,590027 (ACS Call Site).
    No UD Mail

    Note:

    Do not refer for 6020b processing if there is a TDA; instead continue with research.

    Meets IRC Section 6020b criteria as follows: The account does not have Employment F, G or T and has a module with MFT 01, 10, 11, or 14 within last three years and LPS/LRA data with same MFT of delinquent modules between≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or delinquent module has a credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
    • Reassign TOI7,,TFRO8600.

      Note:

      Manager will go to ACSWeb - click on Reassign Case, out of ACS, and click on the drop down menu and select TFRO and enter the definer which are the first four digits of the TSIGN number then enter 8600.

    • Issue LT18 if one has not been issued.

      Note:

      Do not refer for 6020b processing there is a TDA; instead Reassign TOI7,,TFQU.

    No UD Mail Employment Code F, G or T exists
    • Reassign TOC0,,TFRO (ACS Call Site)

    • Manager inputs TFRO,,AOTO6501 no documents to be associated or TFRO,,AOTO6566 documents to be associates.

    No UD Mail Does not meet 6020b criteria and does not have Employment Codes F, G or T. Reassign TOI7,,TFQU.
  2. If case meets queue bypass criteria see Exhibit 5.19.5-8, Queue Bypass Criteria reassign case TOC0,,TFRO (ACS Call Site).

  3. If case does not meet queue bypass criteria; cannot be closed Unable to Locate or Unable to Contact input history code TFQU,AOTO7000 or TOI7,,TFQU if directed locally not to send cases to the queue. See IRM 5.19.5.7.4, Transfer Actions.

I7 - Transfers Actions

  1. Cases are reassigned to I7 when the next requested action is TFQU or TFRO.

    Note:

    Review all TDI modules on COMBO cases for HINF TDI Selection codes (sel code 3X). If the TDI module contains a HINF selection code follow guidelines in IRM 5.19.2.7.11, HINF Referrals to refer the case to Exam.

  2. All TF actions will be systemically reassigned TOS9,28,nnnnn.

    • TF actions input manually will result in an action history of TOS9,28,xxxxx, where xxxxx = employee number.

    • TF action resulting from batch actions will generate an action history of TOS9,29,88888.

    • TF actions resulting from weekly processing will generate a TOS9,99999.

  3. Callsite Management may exercise the right to direct employees not to send cases directly to the queue. In those situations, employees are to enter TOI7,,TFQU. I7 would then input action history TFQU,AOTO7000.

  4. Before sending unresolved cases to the queue, a NFTL determination is required. See IRM 5.19.4.5.2, Do Not File Decisions. Be sure a warning of NFTL filing is evident on each module per IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations.

  5. When sending cases to the queue input history code TFQU,AOTO7000.

  6. Be sure to document the case history.

Transfer Out of ACS
  1. Check ACS comments for recent taxpayer contact and check IDRS for recent payments or return posting. All research should be completed before sending the case to I7 use the below chart for the appropriate action.

    Note:

    Standalone MFT 35/65 account on ACS, input TOC0,,NC35.

    IF AND THEN
    Comments indicate a response to the last LT/OP/LP and new address was provided No follow up action has been taken
    • Check directory assistance for possible new phone listing. If new number located, reassign the case TOCN. Otherwise

    • Issue OL/LT to new address.

    • Leave case in I7.

    Follow up action has been taken Continue with the transfer process.
    A payment has posted A balance remains that is under the tolerance amount, see IRM 5.19.1.1.6, Tolerance and Deferral.
    1. Reassign the case TOC0.

    2. Issue LT33.

    3. Input NC09 on ACS.

    A payment has posted No levy sources present Continue with transfer process.
    Return is pending No balance due Extend F/U date by 21 days.
    Return has posted Balance due and available levy sources Make levy determination per IRM 5.19.4.3.4, Levy Determination.
    Balance due and no available levy sources Continue with transfer process.
    No payment or return posted Account meets ASFR/6020b criteria
    • IMF Cases: Reassign to ASFR per IRM 5.19.2.5.4.4, IMF Automated Substitute for Return.

    • BMF Cases: If case meets 6020b processing as outlined in IRM 5.19.22.4.3.4, BMF Substitute for Return, input history code. TFRO,AOTO8600. Case will automatically be reassigned to S9. If case is over the 6020b processing input history code TFQU,AOTO7000. Case will automatically be reassigned TOS9.

    Does not meet ASFR/6020b criteria
    • Do not extend the follow up date.

    • Continue with the transfer process.

    If case does not meet CSED/ASED time frame NA Continue with transfer process.
  2. Before sending unresolved cases to the queue, a NFTL determination is required. See IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations. Be sure a warning of NFTL filing is evident on each module per IRM 5.19.4.5.2, Do Not File Decisions.

  3. When sending cases to the queue input history code TFQU,,AOTO7000.

  4. Be sure to document the AMS history.

I9 - Incoming Calls

  1. This function is for incoming calls.

Procedures for Enforcement Inventory

  1. This section provides procedures for the Enforcement functions.

  2. See IRM 5.19.5.4.1 first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the enforcement procedures.

E2 - Pre-Levy Processing

  1. Balance due cases are assigned to E2 when a collection due process notice (LT11) is required prior to levy and was not issued systemically.

  2. If IDTHF alert is present on ACS, see IRM 5.19.5.4.2, Identity Theft Alert (IDTHF) and ACS Case Processing.

  3. E2 takes pre-levy actions specified in IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing generally requesting an LT11, then reassigning the case to E3 with a 52 day follow-up to levy.

E3- Systemic Levies

  1. E3 inventory is used to house cases determined to be eligible for systemic levy.

  2. This inventory will be handled systemically only if otherwise directed by Headquarters.

E4- Manual Levy Processing

  1. E4 inventory is used to house cases determined to be ineligible for systemic levy by the ACS System.

  2. If IDTHF alert is present on ACS, see IRM 5.19.5.4.2 , Identity Theft Alert and ACS Case Processing.

  3. Manually reassigned by other call site employees who are not authorized to initiate a levy but who see that the notice requirements in IRM 5.19.4.3.4, Levy Determination and IRM 5.19.4.3.1, Pre-Levy Requirements are met.

  4. All E4 accounts require manual processing. Process the inventory following E4 guidance found in IRM 5.19.4.3.7, Choosing a Levy Source.

E5 - Follow-up Systemic and Manual Levies

  1. Cases are housed in this inventory for follow-up after issuance of a levy. See IRM 5.19.4.4.9, Levy Follow-up procedures and guidelines. See IRM 5.19.4.3.12, Issuing Levies.

E6 - FPLP Non FERDI Cases

  1. Cases that will not full pay before the statue expires.

E7 - Continuous Wage Levy (CTLV)

  1. If an account in E5 receives at least 2 payments within 90 days that account will be systemically reassigned to E7.

  2. This prevents the account from being closed systemically, when levy proceeds are being received. See IRM 5.19.4.4.6, Continuous Wage Levies, when working these cases.

E9 - NFTL Determinations (Follow-Up to LT39)

  1. ACS reassigns to E9 with a 25-day follow-up accounts with an aggregate assessed balance of $10,000 or more where the system generated an LT39, Reminder Notice. See IRM 5.19.5.3.6, LT39 Reminder Notice for more information about the Reminder Notice program.

  2. Employees GS-6 or higher (GS-8 if not in Compliance/Collection) are delegated authority to request NFTL.

  3. Refer to IRM 5.19.5.4.1, IMF - Shared Responsibility Payment (5000A) first if the account contains a MFT 35 Shared Responsibility Payment to determine how to proceed with the E9 procedures.

  4. When the case appears on the follow-up date, make a NFTL determination as stated in IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations and be aware of when not to file a NFTL as stated in IRM 5.19.4.5.2, Do Not File Decisions. Generally, if there has been no personal taxpayer contact and the aggregate assessed balance specified is $10,000 or more, the determination will be to request NFTL by entering History Code FM10. Ensure warning of NFTL has been sent previously as stated in IRM 5.19.4.5.1(1), Notice of Federal Tax Lien Filing Determinations. The NFTL cannot be systemically generated if there is an unreserved TC470 on the account. If there is a TC 470 on the account and it is determined that the NFTL should be filed prepare Form 12636 manually.

  5. Cases often will show some taxpayer contact. Sometimes, case resolution may be imminent. The LT39 is issued based on the number of weeks after the latest written notice to the taxpayer, plus an expired follow-up date. There may have been taxpayer contact before or after the LT39 that affects whether a lien is appropriate.

    1. Do not file a NFTL if comments or history codes show taxpayer contact or a pending action suggesting the taxpayer is working with the Service to resolve the account, and the deadline for the taxpayer's commitment has not elapsed.

    2. Do not file a NFTL if the aggregate assessed balance is below $10,000.

    3. Do not file a NFTL if the documentation shows that the case meets any criteria in IRM 5.19.4.5.2, Do Not File Decisions, or IRM 5.19.4.5.3, NFTL Filing Decisions.

    4. Otherwise, request a NFTL by entering History Code FM10. See IRM 5.19.4.6, Procedures for Filing NFTL, for additional instructions about NFTL, particularly situations requiring uncommon procedures.

  6. If the decision is not to file a NFTL, note the reason in comments.

  7. After making the NFTL determination, take the next action to resolve the case and reassign it from E9.

    1. Initiate other simultaneous enforcement actions if there is a levy source and no pending action resulting from a contact after LT39 issuance. Issue an LT11, if needed prior to levy and it meets the criteria in IRM 5.19.4.3.4, Levy Determination or issue a levy, if the criteria in IRM 5.19.4.3.4 has been met. This decision is easier if the previously assigned function/unit was E2 where an LT11 was the next expected action, E3 where levy was the next expected action, or E5 where a subsequent levy was likely but enforcement usually can be pursued on cases reassigned from Contact, from Investigation locator units, or from R8. If an LT11 is issued, the system assigns the case to E3 with a 52 day follow-up. If a levy is requested, the system assigns the case to E5 with a 47 day follow-up.

    2. If there is no levy source or if the determination has been made not to take enforcement action at this time, then review documentation, take the next appropriate action, and reassign to the proper function/unit. Input a follow-up date consistent with deadline/action. Some examples are:

      IF THEN
      A phone number is available and prior telephone contact has not been attempted. Reassign case to CN for telephone contact.
      There is no phone number or telephone contact was previously attempted. Reassign case to I2 for locator research.
      I2 research has been completed and no telephone number is available. Input History Code TOI4 IRM 5.19.5.7.2, I4 Processing.
      I4 has been completed and case cannot be closed unable to locate or unable to contact. Follow instruction outlined in Exhibit 5.19.5-8, Queue Bypass Criteria.
      • If TFQU criteria has been met input TFQU,AOTO7000..

      • If TFRO input history code TOC0,,TFRO.

      Determination is not to file NFTL due to:
      • Bankruptcy

      • Decedent with no surviving spouse

      • Decedent Sole Proprietor

      Reassign Case to R4.
      If none of the above apply Reassign the case back to the function/unit it was in immediately prior to E9.
    3. A few cases will show activity after system reassignment to E9. If the taxpayer called or wrote in response to the LT39, the employee who took the call or processed the correspondence usually makes a NFTL determination and moves the case to another function/unit for follow-up based on the taxpayer contact. For cases left inadvertently in E9 after taxpayer contact, or where information other than a taxpayer contact posted after system assignment to E9, review documentation closely to determine the proper function/unit and follow-up date for the next action. Reassign the case as needed.

    4. For a case that an employee manually assigned to E9 the comments should show the next requested action after NFTL filing. If it does not show the next requested action and the next action is not apparent, or if the NFTL request was incorrect, reassign it to the originating function/unit with a next-day follow-up. To expedite their corrective action, consider calling the requestor or that employee's manager so the case can be TIN accessed.

Hold Inventory

  1. This section provides procedures for the Hold function.

  2. Refer to IRM 5.19.5.4.1, IMF - Shared Responsibility Payment (5000A) first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the Locator procedures.

H1 - Disaster Cases

  1. Depending on the severity and scope of a disaster, Headquarters Program Analysts may post Alerts on SERP outlining the appropriate guidelines to use when the IRS extends tax relief to taxpayers affected by a disaster.

  2. A -O freeze may be systemically set on taxpayer’s accounts in the covered disaster area. The freeze causes the suppression of some Master File and most IDRS notices, and prevents new accounts from moving to ACS.

  3. Cases already on ACS receive a disaster (DST) indicator (based on the –O freeze from IDRS). This freeze prevents ACS from sending out systemic letters, NFTL, or levies (except LP68 levy release).

  4. ACS weekly processing extends the follow-up date to either the disaster end date or ten days after the system date (whichever is later). This prevents the accounts from appearing in the “Next Case inventory.”

  5. ACS established a program that places disaster status on accounts based on the disaster zip code list prior to receiving official notification from IDRS. This helps to prevent unwanted case actions when a –O freeze is established.

  6. If the Disaster Relief Memorandum provides for individual assistance, Grant filing and payment relief to taxpayers located outside of the federally declared disaster memorandum, which self-identify as an affected taxpayer.

  7. For ACS Contacts on Disaster accounts follow IRM 5.19.1.4.8, Disaster/Emergency Relief.

  8. ACS Case Processing:

    1. Defer all enforcement activity and other case actions on taxpayers, who self-identify as impacted by the disaster, until the expiration of the declared disaster period as outlined in the Disaster Relief Memorandum.

    2. Suspend enforcement activity and other case actions for the length of the -O freeze period when the IRS decides to implement a systemic freeze (-O freeze, DST Alert)

    3. Reinstate installment agreements, without charging a user fee, when contacted by taxpayers who defaulted due to the disaster. Update next payment due cycle to the date the taxpayer promises to start making payments.

    4. Follow normal procedures for taxpayers who are unable to pay if the taxpayer says they cannot keep their agreement. Add a complete history to AMS,, on why the user fee was waived.

    5. Resume Collection Activity at the expiration of the suspension of enforcement period (accounts with expired disaster end dates). Establish “soft contact” start-up procedures in the impacted disaster area by issuing an LT16 notice with 25 day follow up and then move to the next appropriate function as shown in the table below:

      IF AND THEN
      TDA /Combo
      • Available Levy Source

      • Reassign case to E2.

      • Issue LT16.

      TDA /Combo
      • No available levy source

      • Available phone number

      • Reassign case to CN.

      • Issue LT16.

      TDA /Combo
      • No available levy source or phone number

      • Reassign case to I2.

      • Issue LT16.

      TDI
      • Available phone number

      • Reassign case to CN.

      • Issue LT16.

      TDI
      • No available phone number

      • Reassign case to I2.

      • Issue LT16.

      Note:

      HQ may systemically issue the LT16 soft notices and move cases to the next appropriate function, to satisfy notice requirements when a disaster covers a significant geographical area and affects a large number of taxpayers (requiring the establishment of a –O freeze), telephone contact is not required prior to resuming case actions.

      Note:

      If applicable, grant additional time to file based on the taxpayer’s unique situation.

H2 - HINF Exam Referral Cases

  1. Refer to IRM 5.19.2.7.11 , HINF referrals to Exams.

H3 - HQ Hold Inventory

  1. Headquarters' Accounts - No action should be taken on these accounts without contacting Headquarters.

H4 - HQ Inventory

  1. Headquarters' Accounts - No action should be taken on these accounts without contacting Headquarters.

Processing H7 Inventory – ACS Alert IDTHF Cases

  1. The H7 function house accounts systemically moved from E3 and E4 function where a systemic levy was blocked when the Identity Theft Alert, “IDTHF” is set.

  2. The IDTHF alert is set when a specific TC 971, 5xx posts to IDRS. The TC 971, 5xx codes that set the IDTHF alert on ACS are:

    1. 501: Taxpayer Initiated IDT Case Closure (Tax-Related)

    2. 504: Taxpayer self-identified IDT - no tax administration impact

    3. 505: IRS Data Loss Incidents

    4. 506: IRS identified IDT - Taxpayer not required to provide required ID Theft documentation, unless requested, and the IDT issue is resolved.

    5. 522: Tax-Related IDT - Initial Claim/Suspicion and Supporting Documents

    6. 524: Locking SSNs (IMF only) – Taxpayer Deceased

    7. 525: Applies systemically to a taxpayer’s account when an ITIN/SSN mismatch occurs.

    Note:

    The TC 971 action codes listed above can be reversed with TC 972 and the associated/applicable action code. The IDTHF alert may still be on ACS even with a TC 972 posted.

    Caution:

    If a TC 971, 522 is posted with the literal MISC<PPDSOPIP and no Form 14039 do not send to IDTVA process as normal through ACS

  3. ACS, AMS and IDRS research is necessary to determine if the IDT has already been resolved and if a levy can be issued. Command Codes that will be used, but not limited to, are:

    1. SUMRY

    2. TXMOD

    3. ENMOD

    4. INOLES

    5. IRPTR

    6. IMFOL

    Note:

    Note: Remember the requirements for Taxpayer CDP Rights (LT11) and the 180 day Contact Rule (LT16) before taking any enforcement Action. Issue letter but leave case in H7. Do Not Reassign Case .

    Note:

    When processing H7 cases for levy action; do not reassign the case to E3/E4 for systemic levy processing. Manual input of history code LVXX to issue levy issuance is required; an systemic levy action is inappropriate on these accounts.

  4. For Stand-alone TDI’s if ASFR criteria is met per IRM 5.19.2.5.4.4, IMF Automated Substitute for Return enter history code "TFRO,,AOTO8000. If ASFR criteria is not met enter history code TOI5 and issue LT26.

  5. While conducting research if it is determined the IDT TC 971 action codes are not related to the ACS modules, proceed with levy determination. Follow procedures in IRM 5.19.4.3.4, E3/E4 – Levy Determinations. Document AMS with the research and all actions taken.

  6. If research indicates the case was systemically moved to H7 based solely on TC971, 524, verify IDRS to ensure there are no returns filed after the year of the date of death.

    1. If no returns were filed after year of the date of death, the case will be process as DECD case see IRM 5.19.5.6.4.2, R4 Decedent. Reassigned “TOR4,01,971524”. Be sure documentation in AMS “Not IDT issue - TC971, 524 only Deceased”.

    2. If returns were filed after the year of the date of death, additional research may be necessary to determine if IDT may exist. The case will be reassigned “TOO9,01,FRMH7”. Document AMS with the research and actions taken. Be sure documentation indicates a tax return was filed after the year of the date of death and that IDT may be involved – case reassigned to “O9” inventory.

  7. If research indicates a TC 971, 522 other than PNDCLM is posted and there is not a TC 971, 501 or 506, then the IDT issue is not yet resolved. Reassign the account “TOO9,01,FROMH7”. Document AMS with the research and actions taken. Be sure documentation clearly states working H7 inventory and the TC 971, 522 posted to account and not yet resolved – case being reassigned to “O9” inventory.

    Note:

    If there is a TC971, 522 PNDCLM for the scenario above, reverse it with TC 972, 522 and take next ACS action on case.

  8. If research indicates a TC971, 522 is posted and there is a closing TC 971, 501 or 506 also posted, then the IDT issue has been resolved. IRM 5.19.4.3.4, E3/E4 – Levy Determinations to determine if a levy should be issued. Document AMS with the research and actions taken. Indicate if levy action has or should be taken after 180-day contact rule is met.

  9. If research indicates a TC 972 with action code 522, 524, and 525 posted, then there was no IDT issue or claim was not received. Follow IRM 5.19.4.3.4 , E3/E4 – Levy Determinations to determine if a levy should be issued. Document AMS with the research and actions taken. Indicate if levy action has or should be taken after 180-day contact rule is met.

  10. If research indicates a TC 971, 504 or 505 or 525 is posted, verify no other IDT TC 971 action codes posted to IDRS. These TC 971s usually do not have IDT involvement and the case can continue follow IRM 5.19.4.3.4, E3/E4 – Levy Determinations, to determine if a levy should be issued. Document AMS with the research and actions taken. Be sure to indicate the IDT Issue has been resolved with the applicable TC 971, 50x. (x = 501 or 506).

  11. If there is no open ID Theft issue and no productive levy sources; document AMS that the IDTHF is resolved and reassign the case TOI4.

Notification of Third Party Contact

  1. The Service must notify taxpayers in advance that we may contact third parties to help resolve their accounts. Detailed information about this statutory requirement is in IRM 5.1.1.12, Third Party Contacts. Some information from that text is repeated here for ease of research or to expand on procedures.

  2. The provisions apply if we call or write a third party to determine or collect a taxpayer's liability and identify ourselves as IRS. Third parties may be banks, employers, neighbors, non-liable spouses, etc.; those other than the taxpayer whom we call or get calls from, or to whom we send a levy or third party letter. Important exceptions include but are not limited to:

    • Directory Assistance calls;

    • Answering machines IRM 5.19.5.5.2, Working Contact about using the Case Reference Number (CRN), and IRM 5.19.5.5.2 about calls that reach answering machines);

    • Searches made on computer data bases, electronic research, or the Internet, not requiring any kind of personal involvement at the other end (e.g., Information America or LEXIS);

    • Contacts with the post office to determine the taxpayer's current address, e.g., ACS letter LP47.

    • Persons who take a message for the taxpayer to call as long as there is no attempt to obtain information about the taxpayer;

    • Contacts with employees of the taxpayer who are acting within the scope of their jobs, e.g., an in-house bookkeeper;

    • Contacts with any office of any governmental entity except for contacts concerning the taxpayer's business with the government office contacted, such as the taxpayer's contracts with or employment by the office;

    • Contacts with Service employees acting within the scope of their official duties;

    • Unsolicited contacts from third parties; and

      Example:

      A neighbor, not previously contacted, learns we are trying to locate the taxpayer and calls with information. A bank calls to request the payoff amount to release a Notice of Federal Tax Lien.

    • Contacts with specific third parties that the taxpayer authorizes verbally or in writing. Document comments with the date and authorization. In joint filing situations, both spouses must authorize the contact.

    Note:

    The case must be documented to show taxpayer authorization to contact a specific third party. Obtaining taxpayer authorization has two effects:
    - Immediate third party contact may be made to that specific third party; and,
    - A record of that specific third party contact on Form 12175 is not prepared.

  3. Before initiating any third party contact, ensure that the taxpayer and authorized representative have been notified in writing that such contacts may be made by verifying that TC 971, 611 is on the module or that Letter 3164 or Pub 1, Your Rights as a Taxpayer version dated 09/2012 was requested at least 17 days prior to third party contact (unless verbal authorization has been obtained and documented).

    1. General contacts - Contacts to verify employment or to ask for information to locate the taxpayer require that the notification be present on at least one open tax module; it doesn't matter which one.

    2. Contacts that identify tax modules - Contacts that identify specific tax modules require that the notification be present on each tax module that will be identified to the third party. There are two important exceptions:
      -- On levies, the Collection Due Process letter, usually the LT11, is adequate notice that we will contact a levy source to enforce collection on the listed tax modules.
      -- On other than levies, tax modules without evidence of the notification may be included for up to one year after the last notification is sent on any open tax module.

  4. If the third party contact is a levy, skip (5) below.

    Note:

    ACS prevents levies on tax modules that do not have a FNL NOT date on the MOD screen. The FNL NOT date means we issued a CDP notice to the appropriate taxpayer on those modules. The CDP notice is adequate notification prior to levy. So, the taxpayer has been notified properly regarding all tax modules on the levy.

  5. If the contact is other than a levy:

    1. Is there a 3RD PRTY date for any tax module on the MOD screen? If yes, it means a TC 971, 611 posted to IDRS for that module, confirming that the taxpayer was sent a letter or notice that mentioned the possible need to contact third parties.

    2. If there is no 3RD PRTY date for any tax module on the MOD screen, the requirement still may have been met but the case pre-dates system changes in 2000, 2001 and 2005 that records the information on IDRS or displays it on ACS. Look for any one of the following:
      - IDRS shows a CP14 or CP59 has been issued. Advanced notification of potential third party contact was incorporated into Publication 1 after 09/2012. This publication is included in the above mentioned letters.
      - ACS History Codes show an LT40 or LT41, and at least one of the current modules was open when the letters was issued.
      - The MOD screen shows a 4TH NOT CYC between 200007 and 200101, inclusive, and the balance due case is not a defaulted installment agreement.
      - The MOD screen shows an ACS Establishment cycle for return delinquencies between 199909 and 200012.
      - The MOD screen shows an ACS Establishment cycle for return delinquencies between 200013 and 200101, and IDRS shows evidence of a CP518/618 on at least one module.

      Note:

      Due to programming after RRA98 to address 3rd Party Contact it is very rare the issuance of an ACS LT40 or LT41 is needed. Current the letters are inactive and will be removed from this IRM once programming is complete to remove from ACS programming.

    3. If there is no 3RD PRTY date, it also could be a system problem either in updating IDRS or ACS with the information, if IDRS shows a CP14 or CP59 has been issued; advanced notification of potential third party contact was incorporated into Publication 1.

      Note:

      There are no system blocks that prevent employees from initiating a contact if the 3rd PRTY date is not present. However, there will be a reminder message: Notified TP or 3rd Party Contact? Ignore the message requirements have been met.


  6. Although there are distinct notices for balance due and return delinquencies, the text overlaps sufficiently to cover all open delinquencies on the entity.

  7. The Internal Revenue Code does not require an IRS employee to obtain authorization from the taxpayer in order to contact a third party. The taxpayer may not prevent an IRS employee from contacting a third party by refusing to provide authorization.

    Reminder:

    One taxpayer notification of possible third party contact is sufficient for all modules that are open on the date the notice is sent as long as the entity remains delinquent. Third party contacts may be made beginning on the 17th day after requesting the letters unless the taxpayer authorizes quicker contacts.

  8. When to report a third party contact:

    1. ACS systemically reports the following third party contacts to the third party database, so no Form 12175 is prepared on:
      - Levies issued using ACS History Code LVnn
      - All ACS Letters LP59, LP61, LP62, LP64
      - ACS Letter LP68 requested daily.

      Note:

      ACS cannot accurately record third party contacts where the ACS entity has multiple name lines. These cases are identified on a weekly call site listing titled Third Party Upload -- Manual Input Required. Processing instructions are in IRM 5.19.6.15.4, Third Party Upload - Manual Input Required.

    2. For other third party contacts that do not involve a telephone, e.g., a manually prepared levy, a quick-note, or a Correspondex letter, prepare Form 12175 when the action is taken and document in comments "Form 12175 prep" . It does not matter whether the third party responds.

    3. If the contact is an outcall to a third party that the taxpayer did not specifically authorize per (2) above, prepare Form 12175 and document Comments if the conversation proceeds far enough that you identified yourself as IRS and solicited any information about the taxpayer. It does not matter whether the third party provides any useful information or hangs up at that point.

      Example:

      If a third party answers on an outcall to the taxpayer's home telephone number, we should not identify ourselves up front as IRS, but we can say IRS if asked who we represent see IRM 5.19.5.5.2, Working Contact Inventory. We can leave a message for the taxpayer to call using the CRN per IRM 5.19.5.5.2. If we do not solicit any information about the taxpayer, it is not a third party contact under Section 7602(c). In this same example, if the third party notification requirement has been met, and we intend to solicit information from this third party about the taxpayer, we should identify ourselves as IRS. This is a third party contact under Section 7602(c).

      Example:

      The telephone vendor identifies three numbers that may be our taxpayer. Calls to those numbers are intended to reach the taxpayer, not a third party. Therefore, it is not a third party contact if we limit our questions to just enough to determine whether this person is our taxpayer. However, if the person we reach reacts that they know our taxpayer and we proceed to solicit information, then it is a third party contact under section 7602(c).

    4. Additional Forms 12175 are needed for the same third party if contacts occurred on different dates.

    5. If the contact is an incall, it is not a reportable third party contact.

  9. Employees or individual third parties may identify a fear of reprisal if the third party's name is reported to the taxpayer as someone the IRS contacted. If so, the employee must determine whether to report the third party contact.

    1. Employee decisions must be made individually for each third party and be supported by documentation. A reprisal determination may be made based on any information that is available to the employee.

      Example:

      A Potentially Dangerous Taxpayer (PDT) indicator, Archived comments, or contacts with any person who knows the taxpayer and expresses serious reprisal concerns may be a basis for a reprisal determination.

    2. If the employee cannot make a determination based on facts already known, the fear must be expressed by the individual third party.

    3. Fear of reprisal applies to any person who could be affected by taxpayer reprisal, but is most likely with relatives, neighbors, the owner of a small business, or a close business associate.

    4. Explain reprisal provisions of the law when contacting third parties by phone that you intend to report under Section 7602(c). Suggest the following script:

      "By law I am required to include your name on a list of parties we have contacted. This list is sent on request to [state taxpayer's name]. If you believe that including your name on the list may result in reprisal against any person, we can exclude you from the list. Do you have any reason to believe that reprisal against any person may occur? "

    5. Generally, the taxpayer's bank or a large employer would not have a serious fear of reprisal, and those third party contacts most often are with an employee of the business who does not know the taxpayer. It is not necessary to use the script or otherwise mention the list and reprisals with these third parties, though you may do so whenever you believe it is appropriate.

    6. Any concern raised by the third party with respect to reprisal may be taken at face value.

    7. If the third party volunteers that the taxpayer has a potential for violence, consider applying the reprisal exception to individuals who have been contacted previously or who may be contacted later and who do not express fear of reprisal on their own.

    8. Employees should not provide information to any person that may result in the taxpayer learning the identity of a third party who has expressed a fear of reprisal. Information may be provided to Service employees acting within the scope of their duties, and to employees of the Office of Chief Counsel.

    9. Reporting requirements for fear of reprisal situations are in IRM 5.19.5.10, Third Party Contact. This applies whether the determination is based upon information you identify or from information obtained from the third party.

  10. Document the third party contact in comments routinely. Prepare Form 12175, Third Party Contact Report Form (one third party per form; one taxpayer per form) except where ACS systemically reports this information. If no reprisal determination is made, enter the following:

    • Taxpayer TIN (include file source; an "*" , if present, or any other identifier after the TIN)

    • Name Control

    • Employee ID Number, telephone number and mail stop (if any)

    • Secondary TIN (joint filing 1040 only)

    • Identify if third party contact is for Primary TIN, secondary TIN, or Both

    • Date of Contact (yyyy/mm/dd format)

    • Category Code:
      1 = individual
      2 = business
      3 = financial institution
      4 = state
      5 = other

    • Name of third party (if name not known, specify the relationship to the taxpayer if known, e.g., brother, business associate, neighbor or baby-sitter. Use "unknown person" if nothing better can be determined.

    • MFT/Tax Periods

  11. Please be aware of the following when preparing Form 12175, Third Party Contact Report Form:

    1. The name you enter on this form will be loaded to the third party database and later may be sent to the taxpayer. Be careful of inappropriate descriptions that may prove embarrassing when sent to the taxpayer.

    2. Employee ID and related information is important if you must be contacted to clarify information on the Form 12175. A badge number is preferred for this purpose, but you may enter any other identifying number to help the reviewer or third party coordinator get to you quickly. Always provide a telephone number.

    3. For joint 1040 assessments, check BOTH if the contact is generic, involving both taxpayers, check PRIMARY if the contact clearly involves only the primary taxpayer, e.g., the primary taxpayer's employer, and check SECONDARY if the contact clearly involves only the secondary taxpayer, e.g., a levy source identified with an S on the ACS Levy screen.

    4. If there are both individual (SSN) and business (EIN) accounts on ACS, separate Forms 12175 are required for third party contacts that can be applied to both types of delinquency.

    5. If there are differences in the name lines for various delinquent modules on ACS, separate Forms 12175 may be required

      Example:

      If there are two balance due modules, one John, and one John and Mary, and a third party contact is made that applies to both, prepare one Form 12175 for the "John" module, checking Primary, and one Form 12175 for the "John and Mary" module, checking Both.

    6. When contacting a business, such as a bank or employer, the third party is the business, not the person who handles the levy, letter or call. However, if known, include the department or title of the person contacted if it would be helpful, e.g., payroll office, IBM; or loan officer, Citibank.

    7. In identifying third parties on the Form 12175, avoid acronyms.

  12. In reprisal situations, report the taxpayer's TIN, name control, your employee badge or other identifying number, date of contact and check the reprisal box. No third party information should be included.

    1. If a third party initially had no fear of reprisal but later says that there is a fear of reprisal, immediately contact the third party coordinator, either personally or through the site reviewer, and advise the coordinator of the situation. Prepare a new Form 12175 to reflect reprisal and submit it through the site reviewer to the coordinator, and document comments.

    2. If this new information affects your concern about other third parties, you may apply the reprisal to any or all third parties. Show that on the Form 12175 and the third party coordinator may call you to discuss it as you have no way to know all of the third parties that are on the database.

    3. Tapes with the ACS system uploads to the third party database are held at least two weeks in order to allow time for third parties to express fear of reprisal before their names are added to the system. It is possible that a Form 12175 reporting fear of reprisal could be processed before the system uploads the initial levy or letter contact onto the third party database. If so, there would be nothing to delete and the employee who submitted the Form 12175 could be called about the discrepancy. Help resolve the issue by checking for the date of the LP/LV action to see whether a system upload still may be pending.

  13. Forward completed Forms 12175 to a designated reviewer within the call site. The reviewer ensures that the forms are complete, obtaining clarification from the submitter as needed, then forwards the forms to the Third Party Coordinator for input to the third-party data base. Third Party Coordinators for each location are located at Third Party Contacts.

  14. Third-Party Coordinator will follow the procedures in IRM 25.27.1, Third Party Contacts

ACS Alerts
Reference IRM 5.19.5.3

TDA/TDI Alert Codes:
ARC Archive indicator; denotes existence of taxpayer data on the archive files; account was on ACS.
ASMT+ Displayed if the balance of a TDA module has increased.
B RD met criteria for suspension.
BW The taxpayer is subject to backup withholding.
CA Reported CNC as unable to locate; new address found.
CAF Centralized Authorization File indicates the type of authorization that the taxpayers have given the representatives for various modules within their accounts.
CAU denotes caution should be used when talking to taxpayer.
CAWR Indicates that the assessment resulted from a Combined Annual Wage Reporting case.
D Dishonored check paid in notice status; when soliciting payment, ask for cashier's check or money order.
DECD Indicates the primary taxpayer is deceased.
DETL Disqualified Employment Tax Levies.
DST Disaster Indicator
DSTPI The account has a -S Freeze Disaster Status which impacts Penalty and Interest only.
DTR Daily Transaction Register
DYUPn CADE2: Daily activity has occurred on an ACS case.
E W4 penalty case; taxpayer claimed excessive exemptions, resulting in a penalty.
ETP Indicates the Employment Tax Adjustment Program; used to prevent on line adjustment without sufficient research.
F Unsuitable return
FE Federal Employee
FEDCN Federal Contractor
FMS3 Federal Payment Levy Program
FN Indicates Frivolous Non-filer
G Government entity-potentially sensitive case; employment code is "F" or "G" .
GI Reported CNC as hardship; reactivated due to AGI on later filed return.
IA - nn Indicates a defaulted Installment Agreement; nn is the number of times (0-99) the case has defaulted.
IDTHF Identity Theft
INF Info source is present.
INNSP Displayed to indicate a taxpayer who has filed as Innocent Spouse.
IR Reactivated from CNC status to levy on new IRP sources; special program run annually.
LIEN Lien indicator; indicates that a NFTL has been filed on all modules.
LIEN* Llien indicator; indicates that a NFTL has been filed on at least one module but has not been filed on all modules.
MI Minor Indicator; indicates that minor is required to file Form 8615 for unearned income.
NF Indicates case involves a non-filer.
NL Name Line
PDT Denotes a potentially dangerous taxpayer.
Q Quick issuance-TC 148 on entity.
QR Case returned from the Field queue.
R Repeater-one or more delinquencies closed in prior 12 months.
R2 Repeater
R3 At-Risk-Repeater
RA Reactivated suspended account.
RI Dishonored check paid on account in TDA status; may also mean case is a rejected offer in compromise.
S Erroneous refund
SDS Spousal Data Screen - separate spouse information available in screen 7.
SFR Substitute for Return; displayed if the account file source is a "1" and the TDA or TDI indicator is present
TC 470 Indicates pending ASFR reconsideration.
TC 480 Account has a pending offer in compromise (OIC.)
TF Transfer in from a district office outside call site area.
TFRP Trust Fund Recovery penalty indicator; indicates that a penalty has been assessed for nonpayment of corporate trust fund (MFT 55).
TPC Information on Third Party Contact Screen.
UC Previously reported CNC as unable to contact.
UD Undelivered mail
UDAAD Undeliverable mail - the United States Postal Service (USPS) is unable to ensure the address is valid and correct.
V Accelerated return delinquency investigation.
Y Return delinquency closing code reversed.
6020B for return delinquencies, indicates that at least one module can be prepared under 6020B; for balance due cases, indicates the assessment was made under IRC 6020B.

Commonly used Acronyms are located IRM 5.19.1.1.4, Documenting Account Actions.

ACS Letters
Reference: IRM 5.19.5.3.4 and throughout the entire IRM 5.19.5

See SERP Forms/Letters/Pubs for examples of ACS Letters

LT Letters-Issued to the taxpayer and authorized representatives. The back lists all delinquencies by "period ending" , type of tax (form type), assessment balance, statutory additions, and total amount due. Response is directed to the service center.
LT11 Final Notice - Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested).
LT14 We need more information.
LT16 Please Call Us About Your Overdue Taxes Or Tax Return.
LT18 Mail Us Your Overdue tax Returns.
LT24 We Received Your Payment Proposal.
LT26 We Have No Record Of Receiving Your Tax Returns.
LT27 Please Complete And Sign Form 433F, Collection Information Statement.
LT33 Your Payment Did Not Cover The Total Amount You Owe.
LT39 Reminder Notice.
LT40 Notice to taxpayer of possible 3rd Party Contact (TDA or Combo Accounts)
LT41 Notice to taxpayer of possible 3rd Party Contact (TDI Accounts)
LT73 Notice Of Levy And Notice Of Your Right To A Hearing.
LT75 Federal Contractor : Notice Of Levy And Notice Of Your Right To A Hearing.
LP Letters-Issued to third parties. No tax module information is included. Letters have a call site address.
LP47 Address Information Request.
LP59 Please Contact Us About the Taxpayer Levy.
LP60 Information request for a deceased taxpayer
LP61 Please Provide Information On The Person Named Above.
LP62 Please Give Us Some Information.
LP64 Please Help Us Locate A Taxpayer.
LP68 We Released The Taxpayer Levy.

SCCB Action List Category Codes
Reference IRM 5.19.6.8

Code Description
A1 When the jurisdiction has been changed on IDRS.
D1 Case has been accelerated by another function.
E1 Indicates there are other modules on IDRS in currently not collectible status.
J1 Re-sequence Merge Indicator-TIN has been changed on the account.
M1 Multiple Condition Cases.

Standard Abbreviations for Use in Account Management Services, AMS and/or ACS
(Reference IRM 5.19.5.3.5)

The following list of abbreviations is furnished to provide uniformity and ease in processing ACS work. The list provides codes most commonly used and not intended to be all inclusive.
3PTY Third Party
ACA Affordable Care Act
ACS Automated Collection System
ACSS Automated Collection System Support
ACSWeb ACSWeb
ADDR Address
AGI Adjusted Gross Income
AKPFD Alaska Permanent Fund Dividend
AMS Account Management Services
ASED Assessment Statute Expiration Date
ASFR Automated Substitute for Return
ATTY Attorney
AUDRCON Audit Reconsideration
AUR Automated Underreporter
BMF Business Master File
BOD Business Operating Division
CDP Collection Due Process
CIS Collection Information Statement
CNC Currently Not Collectible
CORP Corporation
CORR Correspondence
CPA Certified Public Accountant
CSCO Compliance Service Collection Operation
CSED Collection Statute Expiration Date
DECD Deceased
DOB Date of Birth
DOD Date of Death
EIC Earned Income Tax Credit
EIN Employer Identification Number
ES Estimated Tax Payment
EXTN Extension
FCC Full Compliance Check
FIN Financial Information
FPLP Federal Payment Levy Program
FTD Federal Tax Deposit
FTDPN Failure to Deposit Penalty
FTFPN Failure to File Penalty
FTPPN Failure to Pay Penalty
FUTA Federal Unemployment Tax Act
IA Installment Agreement
IAPND Installment Agreement Pending
IAREJ Installment Agreement Rejection
ID Identification
IDRS Integrated Data Retrieval System
IMF Individual Master File
INDREV Independent Administrative Review
INT Interest
MEC Minimum Essential Coverage
MESSG Message
MFT Master File Tax Code
MMIA Manually Monitored Installment Agreement
MOD Module
NA Not Applicable
NEG Negative
OIC Offer In Compromise
PD Predictive Dialer
PH# Phone Number
P&I Penalty & Interest
PNDG Pending
POA Power of Attorney
PPIA Partial Payment Installment Agreement
PTR Partner
PTRSHP Partnership
RECD Received
RD Return Delinquency
RO Revenue Officer
RQST Request
RTN Return
SE Self Employed
SITLP State Income Tax Levy Program
SRP Shared Responsibility Payment
SSN Social Security Number
ST Status
TAS Taxpayer Advocate Service
TC Transaction Code
TFRP Trust Fund Recovery Penalty
THRU Through
TP Taxpayer
TPH Taxpayer Husband
TPW Taxpayer Wife
TPXH Taxpayer Ex-Husband
TPXW Taxpayer Ex-Wife
TY Tax Year
UTC Unable to Contact
UTL Unable to Locate
UD Undeliverable
WH Withholding
WOEA Warned of Enforcement Action
XREF Cross Reference

ACS History Codes
Reference IRM 5.19.5.3.3

(a) Reassignment within call site or to service center
TOXn X = alpha function from A through Z and n = numeric zero through nine. Zero indicates manager; one through nine are unit designations representing different work categories within each function ie. Research, Investigation, Service Center and Contact etc. This History Code reassigns the case to a new function/unit inventory with current day follow-up unless the employee specifies some future date or enters a subsequent History Code that has a later follow-up.
(b) Reassignment outside of call site - The system generates a 28-day follow-up on these three History Codes and moves the case to S9. If the case reappears in S9 on the follow-up date, it means that the SCCB has not made the requested input to IDRS or some other problem has developed.
TFQU IDS systemically inputs TDA/TDI Assignment code of AOTO7000 which will remove an account from ACS and place it in the Field queue (Refer to Exhibit 5.19.5-7 for queue bypass criteria). To reassign, employee must input TFQU,,AOTO7000.
TFRO Generates an Action Request to input a TDA/TDI Assignment Code (TSIGN) to IDRS which will remove an account from ACS and assigns it for field contact. Proposed TFROs are forwarded to a manager for approval and input. A specific revenue officer number, if known, may be entered as a definer after the History Code (e.g. TFRO,,21003722): ACS Support will TSIGN the account to that employee. Otherwise, ACS Support determines the correct field employee TSIGN based on ZIP Code and the predicted grade level of the account. If the revenue officer's assignment number is not known, use definer showing the AOTO by 6501 (no documents to be associated) or 6566 (documents to be associated). If the managers wants to enter TSIGN directly to IDRS, see the Exhibit 5.19.5-8 .
(c) Enforcement Actions - Levies/NFTL
LV0n n = 1 through 15, indicating the levy position on ACS. You must enter the LVnn code from the page of the Levy Screen displaying the Levy source to be attached. System generates a Notice of Levy overnight at the service center. The National Prints Sites (Detroit and Ogden) will check the levy for printing errors, ensure there is a complete mailing address, sign and forward the levy for mailing. If the levy has errors they cannot correct, they reject the levy by entering on ACS the History Code MCLV and changing the follow-up to the current day. Levies with incomplete addresses are destroyed, and the account reassigned TOE3 with the literal ADRSMSG. Other rejects may be reassigned to a manager unit. For levies that are mailed, the system provides a 47 day follow-up to allow time for employers/financial institutions to respond. All balance due tax modules for which the specific taxpayer is liable are listed on levies. If necessary, you may exclude specific tax modules. The Tax Module Screen shows an asterisk in front of each tax module. Remove the asterisk from any tax module you wish to exclude. Confirm the removal using History Code CS00 before paging to any another screen or requesting the LVnn. If you are excluding tax modules from two or more MOD screens, a separate CS00 entry is required for each screen. After confirming the screen changes with the CS00, enter the LVnn. Document in Comments what tax module(s) will be on the levy. After entering the LV action, the Tax Module Screen defaults back to showing an asterisk in front of each tax module. You will see error message 111 if you remove some asterisks, then try to exit the screen without confirming the change. Either confirm the change or remove the exclusions. There also is a warning message if the asterisk is removed from all tax modules.
AL0n n = 1 through 15, indicating the levy position on ACS. This History Code is used to add a levy to ACS. The position, i.e. 1 through 15, must already be vacant or an error message will appear. This History Code is entered on the Levy Screen after the source name and full address plus other pertinent information is input to the screen. Finally, where appropriate enter the secondary TIN (if the source is joint or for spouse only). If fifteen levy sources are displayed and we need to add one, check for and delete duplicate to make room. Otherwise, add the source to comments.
DL0n n = 1 through 15, indicating the levy position on ACS. This History Code deletes a levy source already on ACS. Deletions can be made only from the page of the Levy Screen displaying the levy source to be deleted. When the code is entered, the system will immediately drop all data in the levy position indicated. Therefore, employees must identify the source being deleted as a definer after the DLnn. Unless we permanently record it as a definer, subsequent investigation could turn up the same source and we could waste time recontacting the third party since there would be no ACS reference that we had previously checked it. The definer is limited to ten characters, so truncate or abbreviate as necessary to identify the source in as few letters as possible. For example, deleting XYZ Manufacturing Company might be input as DL01, XYZMFG.

Note:

If deleting the source from the levy verification screen, the definer is systemically generated.

SCLV An SCLV will generate when levies are cancelled systemically during the levy review batch process.
FM10 System generates a NFTL request on computer stationery and upload the date NFTL overnight at the service center for later processing. The NFTL request include(s) all ACS modules which do not have a lien indicator turned on. The SCCB perfects the NFTL, online, then it uploads by tape to the Automated Lien System (ALS) in the appropriate district Centralized Lien Operation for filing. The Centralized Lien Operation also is responsible for ensuring that lien fees are entered to IDRS. When this is done, ACS will display the literal LIEN.
(d) Letters
LTnn nn = numerics designating a particular letter-see Exhibit 5.19.5-4. LT letters are issued to taxpayers. Letters are printed overnight and mailed from the National Print Sites (Detroit and Ogden). The date printed on ACS letters is the date it was requested plus a variable number of "displacement" days. Currently, we suggest "plus three days" , so a letter requested on September 12 would be dated September 15, but most service centers use from 5 to 7 days. This allows time for the service center to prepare the letter for mailing. Generally, LT letters list balance due and/or return delinquency information on the back of the taxpayer letters. The system generates a 25 day follow- up on all LT letters (except LT11 which now has a 52 day follow- up) to allow time for the taxpayer' response. Different follow-up dates may be established for letters by entering History Code OAXX,nn (where nn represents the number of follow-up days) following the LT entry. All tax modules are listed on letters. If the case requires a notice for some but not all modules, you may exclude specific tax modules. The Tax Module Screen shows an asterisk in front of each tax module. Remove the asterisk from any tax module you wish to exclude. Confirm the removal using History Code CS00 .before paging to any another screen or requesting a letter. If you are excluding tax modules from two or more MOD screens, a separate CS00 entry is required for each screen. After confirming the screen changes with the CS00, enter the LTnn. Document in Comments what tax module(s) will be on the letter. After entering the LT action, the Tax Module Screen defaults back to showing an asterisk in front of each tax module. You will see error message 111 if you remove some asterisks, then try to exit the screen without confirming the change. Either confirm the change or remove the exclusions. There also is a warning message if the asterisk is removed from all tax modules. If a copy of an LT letter is required to an authorized representative, a PO letter will be systemically generated.
LPnn nn = numerics designating a particular letter. LP letters are issued to third parties. They do not list balance due and/or return delinquency information. Certain LP letters can be addressed to a specific file address with the input of a specific parameter. Several types of parameters are valid, depending on the type of letter requested. For example, for letters to third parties listed on the levy screen, enter the letter number, then the two digit levy position as a definer, e.g., LP61,03. For those third party letter required overlay, enter the name and address of the third party in the taxpayer name and address fields on the Letter Screen. The system generates a 25 day follow-up on third party LP letters. Different follow-up dates may be established where necessary, by entering History Code OAXX,nn (where nn represents the number of follow-up days) following the LP entry.
POnn Used to issue copies of LT letters to authorized representative. nn= the letter number. The definer after the History Code should identify the authorized representative as much as possible. Letters generated with show the words POA COPY. See IRM 5.19.5.3.6, POA/CAF Letters and the RAF for more details.
OLnn Used to issue ACS LT letters to different address than shown on the screen. nn = the letter number. The definer after the History Code should identify the address as much as possible. It doesn't apply to LP letters. See 2 above for instructions on issuing LP letters to other addresses. Any OL letters generated will have the ACS Case Reference Number not the Taxpayer Identification Number.
ST/SPnn ST/SP are used to issue Spanish letters upon request. Spanish versions of LT/LP are handled the same way as English versions.
ISnn Use when sending an informational copy of LT11 in Spanish. An informational copy can only be sent on those modules with a final notice date. If no final notice date is listed, then an LT11 or ST11 must be issued first. If an LT11 has been issued within the last 52 days, the system will generate a message to the user that an IS or informational copy can only be issued. The informational copy is issued to the address of record only. It does not change the CDP date and will not be sent as a certified letter.
OSnn If the user overlays the entity address and wants to issue a Spanish version to the overlay address, use OS followed by the letter number.
PS nn Used to issue a Spanish version to a POA. Spanish and POA letters in Spanish have systemic driven follow-updates based upon the letter type.
(e) Closing Actions-All History Codes in this section have a systemically generated 28 day follow-up to allow time for campus input of the requested actions.
NCnn Used by manager to approve currently not collectible decisions for which employees are not authorized to make direct inputs to IDRS. See IRM 5.19.1.1.6, Case Processing Authority Levels. nn = 03 through 10, 12 through 16 and 24 through 32. The numerics refer to the appropriate TC 530 Closing Code. NC actions other than NC00 upload systemically to IDRS. NC00 is used when more than one closing code is required. It generates a paper Action Request for SCCB to input the closure to IDRS manually. Comments must specify which codes to use for each module. Employees reassign cases to their managers with NC and the appropriate nn entered as a definer.
RDnn, mmm Used to request update to IDRS of closing action on return delinquency. Most determinations can be entered directly to IDRS, but the alternative of updating IDRS through this History Code has been retained to provide more flexibility to management in using resources. nn = 90 through 99; mmm = the appropriate closing code. The numerics nn refer to the last two digits of the corresponding transaction code, e.g. RD90 means input TC 590 to IDRS. The numerals 00 are used when more than one transaction or closing code applies, in which case comments must specify which codes to use for each module.
(f) Journal Entries
OCXX Used to record third party telephone contacts. The category of call will be entered as a definer after the History code, e.g. OCXX, NEIGHBR. On calls to employees or financial institutions, enter the levy position on ACS, e.g. OCXX, LV01. More detailed information may be entered in Comments. Follow-ups can be established with this code, e.g. OCXX,18, LV01.
OAXX Used to record other actions taken by the call site to resolve the case, e.g. directory or other files search. The specific action taken will be entered as a definer after the History Code. If a follow-up is needed as part of the entry, it must appear after the History Code and before the definer. Use OADT where the only action is a change to the follow-up date. If employee takes no other action on a case with an expired follow-up, use OADT,01 to reschedule it. Management monitors OADT usage. Use OATR when a case is displayed and the call must be transferred. Use OAxx in other cases.
MCaa aa = the first two characters of an erroneous History Code. A journal entry used to instruct employee to ignore the most recent History Code whose first two characters correspond with aa. This is necessary because once a History Code is established, it cannot be deleted. This code is used both by the call site and the Support.
(g) Management Codes
MR Displays Daily Workload Report by team for this call site. ACS validates that requester is in unit.
SM00 Used to display the Security Maintenance screen and maintain security information on employees in their team within the same function.
ER, TFU, m-m T = Team, F = Function, U = Unit, m-m = an eight digit employee number; designation. Used by a manager to call up all cases worked by this employee the current date while signed on in the particular function/unit designated. Employee's work will be sequenced and displayed on the terminal in the order it was processed. If m-m is not entered, the system will list all work performed by the designated function/unit in employee number order. ACS validates that requester is in unit.
EL, TFU, m-m Same as ER except prints a hard copy listing at the call site overnight.
EMPL Used to view alphabetical listing of employees with employee numbers entered on ACS.
MRXX XX = team/function. Used to view the daily, real time inventory report by team, function, and unit.
RP Used to access the Management Report Query Menu
(h) Other History Codes
SCnn nn = an alpha/numeric corresponding to an SCCB Action List category code. Systemically generated; indicates that the entity appeared on the SCCB Action List and shows its category code see Exhibit 5.19.5-5.
NM99 Systemically generated; indicates that a new module on the entity has been added to ACS. Does not affect follow-up date.
NMOF Systemically generated; indicates the new module has been added to ACS, but 20 modules (max) already appear on the Entity Screen.
CS00 Used by employees to change certain fields on the current screen, e.g. identifying specific tax modules on the Tax Module Screen to exclude from a levy or LT letter, or entering a telephone number on the Entity Screen. Identifying the field to change involves an asterisk (*). To enter a telephone number, place an asterisk immediately in front of the field. An asterisk already appears in front of each module on the Tax Module Screen. Remove the asterisk from any module you wish to exclude from the levy or LT letter. Confirm the change using CS00 before paging to any other screen. If you are excluding tax modules from two or more MOD screens, a separate CS00 entry is required for each screen. The CS00 code will be retained in the history code section unless there has been a previous history code entry the same day. To make a change to a contact use CS00 or PF-6, the change to a contact will include placing an asterisk on the second name line to far left (see screen).
ARC Archive request IRM 5.19.5.3.8, Requesting ACS Archive.
CLnn Used to cancel History Codes beginning with AJ, FM, IA01, LP, LV, LT, NC, RD, or TF if the error is discovered the same day. nn = the corresponding History Code Section line displaying the erroneous History Code. For example, if an LP64 were input in error and is now displayed on line 3 in the History Code Section, the correcting entry would be CL03. Though CL stops the paper from GENERATING, it does not alter the system follow-up date. This must be corrected manually.
0 CTnn Used to Change Team designations. The first n = the losing team, while the second n = the gaining team.
ZAP ZAP Used to manually close an entity or tax module off of ACS when a closing update from IDRS is not received
Valid codes are:
ZAP! to remove the entity and all modules from ACS
ZAP2 to remove some balance due modules from ACS
ZAP3 to remove some return delinquency modules from ACS
ZAP2 and ZAP3 require a specific format to identify each tax module for removal. For example, ZAP2,,xxyyymm, where xx - MFT, yyyy = tax year and mm = the period ending month.

Note:

Any ACS employee has the ability to enter these codes.

ACS Definers/Literal
Reference IRM 5.19.5.3.3

Definer and literal are terms used interchangeably to refer to the alpha-numeric characters following the parameter field. Definers and Literals act to explain the Action History code and do not actually affect the action. Sometimes Action History codes serve as definers when they are used in the definer position. The below list is not all exclusive to the Definers and Literals that can be used.
For example: TOE3,10,Levy the definer explains that the levy is the reason why the account will be transferred to E3.
ACCRUAL Penalty and Interest Due. Requires Manual Computation.
ALSDONE Accurint research completed positive or negative.
ANSWMACH Answering machine
APPROVAL Approval
BNKRPT Bankruptcy-Filed by Taxpayer
BDAD SCCB input for undeliverable levies which should not be deleted without follow-up.
CHKPYMT Check Payment-Taxpayer promised to pay but there is no record of payment. Usually LVn is follow-up if payment not made.
COMDNE 411.Com used new phone number found.
COMX 411.Com used no new information found.
CONTLV-IA Continuing Levy-Installment Agreement-Continuing wage levy was input to IDRS as an installment agreement.
CONTLVY Continuing Levy-Wage levy payment is due.
CRBUR Credit Bureau
DATE MSNG SCCB reject of IA request-payment date not shown.
DECD Deceased
DOAO0888 Substitute for Return
ESTAB Request for copy of latest income tax return.
EXTENDnn Indicates an extension of time to file has been requested by a Taxpayer.
FILE There are paper documents in the suspense file in Research.
I2 DONE All Investigation Unit 2 processing has been completed to locate taxpayer and/or assets
I4 DONE All Investigation Unit 4 processing has been completed to locate taxpayer and/or assets.
IA PNDG Installment Agreement Pending
IRPTRDNE CC:IRPTR research completed negative and/or positive,
LPnnUD Letter to Third Party Undeliverable-nn = number of letter
LPnnX Letter to Third Party-Response contained no useful information. nn = number of letter.
LPnnY Letter to Third Party-Response contained useful information which has been used.
MAIL DRP Mail Drop-Taxpayer receives mail at address but does not live there.
MRRVW Managerial Review
NBORCHK Neighbor contact made, information negative or positive.
NEWADRS Possible New Address
NO POA No Power of Attorney-SCCB could not locate a Power of Attorney.
NPL No Phone Listing-Telephone number could not be found.
PEN APL Penalty Appeal Case.
PMT AMT SCCB reject of IA request-payment amount not shown.
POA Power of Attorney
PRMBRKN Promise Broken. Taxpayer has failed to keep two commitments.
PROPCHK Property Check
RD PNDG Return Delinquency Pending
REASGND Case Reassigned.
REJCMTn SCCB reject of letter, levy or NFTL. See comment line n for explanation.
SFR Substitute for return referral.
TFQU Transfer to Queue
TFRO Transfer to Revenue Officer.
TELWR Invalid Telephone Number.
TFDBVDNE CC:TRDBV research completed positive and/or negative.
UD MAIL Undelivered Mail-Mail was returned.
UNPUB Unpublished-Telephone Number.
XTRA MODS SCCB reject of an RD, IA or NC Action Request because IDRS shows additional modules that must be considered.
3212 Criminal Investigation Referral.
3449 Examination Referral.

Field Queue Bypass Criteria
Reference IRM 5.19.5.3.1

All unresolved cases being reassigned for field contact are sent to the Field queue, using History Code TFQU, unless they meet one of the queue bypass criteria listed below. Request a NFTL on TFQU cases if the case meets the NFTL criteria in IRM 5.19.4.5.2, Filing a NFTL.
Cases meeting the bypass criteria are sent directly to the field. Document in Comments the reason for bypassing the queue, then forward to a manager for approval and input of History Code TFRO. The manager will enter TFRO with a definer showing the AOTO followed by 6501 if there are no documents to be associated, or 6566 if there are documents to be associated. If the manager wants to enter the assignment change directly to IDRS, in addition to the TFRO, enter ACS Comments that the IDRS reassignment already has been done. The TFRO entry generates an ACS Information Transcript that will be useful to the revenue officer. On IDRS, use CC TSIGN if the case is SB/SE and in the same Area Office (AO) as the call site; for all other cases, use CC INCHG (IMF) or BNCHG (BMF) with Doc code 50, and the 8 digit number beginning with the new AO. AO designations for each BOD is listed in Section 11 of Document 6209, ADP and IDRS Information, and is available for SERP.
(http://serp.enterpirse.irs.gov) under IRM Supplements.
The following cases should be transferred to the field using TFRO,,AOTOnnnn:
1. Taxpayers who have attempted to resolve their accounts, but due to authority levels, ACS is prohibited from resolving the case. These would most often involve hardship determinations for amounts in excess of the current authority, and/or installment agreements lasting longer than the CSED plus five years.
2. CFf requests assignment to the field due to related accounts on the taxpayer and the request is made by a group manager.
All other accounts that cannot be closed in ACS should be sent to the queue using history code TFQU,,AOTO70000.

Cases that Systemically Bypass ACS
Reference IRM 5.19.5.3.1

Case Types That Systemically Bypass ACS
1. Non-Master File cases
2. Form 706 - Estate Tax Return
3. Form 720 - Excise Tax Return (MFT 03 Abstract #'s 050 & 052).
4. Form 730 - Tax on Wagering
5. Form 11C - Special Tax Return-Wagering
6. TR-1 (Request for Quick/Prompt Assessment) Coded TDAs which do not have a posted TC 300.
7. TDIs resulting from Form 3949, Informants Communications.
8. Those cases which are direct assignments due to other modules in the field (only when RO assignment number has not yet been assigned to the case, e.g., IDRS Assignment Number 6100).
9. Selection Code 92 (IRS Employee) TDIs.
10 TDI MFT (01,10,11,14) within 3 years prior to current calendar year where LPS amount and/or credit amount is $250/$1500 and range is 2 years prior to earliest TDI or any period subsequent to TDI.
11. TDAs/TDIs with TC 148 and issuance code of T, U, N or L. *(See note below)
12. TDAs with TC 914 or TC 916.
13. TDAs with a TC 59X with cc 63, 64 or 68.

Note:

*Issuance Codes are IDRS, not ACS.

Predictive Dialer System Case Assignment Program
Reference IRM 5.19.5.4

Systemic Case Assignment
Predictive Dialer Comments Value If Levy Source Available (TDA or Combo) Send to: If No Levy Source Available (TDA or Combo) Send To: If TDI MFT 01,10,11 with a 6020(b) indicator Open TDI last 3 calendar years, Send To: If TDI Only Send To:
B,N, or Q B<3 or
N<3 or
Q<3 or
B+N+Q<3

Ignore any Values in T&M.
E3 if the primary final notice date (PRI FNL NOT) and the third party (3rd PRTY) date is on each module; otherwise send to E2. I2 or I4 if I2 ,,LOCDONE is found in the History.
LPS Return amount between 0 and $1,500 for the delinquent module and/or credit balance is between 0 and $1,500 send TOI7,,TFRO8600.
No LPS or over $1,500 and/or no credit balance or over $1,500 send TOI7,,TFQU.
I5
T T<0 and B,N,M,Q=0 E3 if the primary final notice date (PRI FNL NOT) and the third party (3rd PRTY) date is on each module; otherwise send to E2. If home, work or cell phone send to I4..
If or POA phone number send to I2 or I4 if I2,,LOCDONE is found in the History.

LPS Return amount between 0 and $1,500 for the delinquent module and/or credit balance is between 0 and $1,500 send TOI7,,TFRO8600.
No LPS or over $1,500 and/or no credit balance or over $1,500 send TOI7,,TFQU.

If is home or cell phone sent to I5.
If POA phone, send to I2 or I5 if I2,,LOCDONE is in the History.
M M<0 E3 if primary final notice date (PRI FNL NOT) and the third party (3rd PRTY) date is on each module; otherwise send to E2. I2 or I4 if I2 ,,LOCDONE is found in the history. A four day follow up will automatically be placed on the account.
LPS Return amount between 0 and $1,500 for the delinquent module and/or credit balance is between 0 and $1,500 send TOI7,,TFRO8600.
No LPS or over $1,500 and/or no credit balance or over $1,500 send TOI7,,TFQU.
I5

Note:

When cases are sent to S2 or I2 due to a bad phone number, the bad phone number will be zeroed out on ACS and a Telup record sent to IDRS.

Predictive Dialer New Alerts
PDAO,,BNQ - This is when a busy, no answer or taxpayer hung up in the queue. For systemic movement of cases after four attempts, refer to chart above for B, N or Q.
PDAO,,TEL - This is when a telephone company intercept message is received. For systemic movement of cases after one message, refer to chart above to T.
PDAO,,MSG - this is when an automated message is played. For systemic movement of cases refer to chart above for M.
Where PD - Predictive Dialer
Date - The date the dialer attempts were made.
H/W - For the 10 digits home or work phone number that was dialed.
B - Number of busy signals.
N - Number of no answers.
T - Number of bad telephone number/signals.
M - Number of pre-recorded answering machine messages.
Q -Number of times a taxpayer hung up while waiting for an assistor to become available.

Predictive Dialer Completion Codes
Reference IRM 5.19.5.4

Agent Disposition Code Description Notes ACS PD Results Code
CR CLOSURE Closing Action Input/Requested (when manager approval is required) by the CR. Issue is resolved and all closing actions have been taken by the CR, such as an IA, CNC, etc... No further actions are required. CLOSED
TPPP/PF Taxpayer Promises to Pay / File by a specified date. Used to record taxpayer promises to full pay and./or file when no call backs are expected. PAYFILE
TPCB Taxpayer promises to call back. CR did not resolve the case; the customer promises to call back. TPCB
LMCB ANS MACH CR left a message on answering machine. Used when the CR leaves a message to callback on an answering machine believed to belong to the TP. LMCBANS
LMCB 3rd PARTY CR left message with 3rd party. Used when there is a reasonable expectation that the 3rd party will relay a call back message (i.e., Family member, friend, work associate, etc...). LMCB3rd
WRONG NUM Wrong Number Telephone number has been disconnected or CR believes this to be a wrong number and will delete the number. WRGNUM
BAD LINE Line Problems Not in service, cannot be completed, etc... BADLINE
PRIVACY MGR Privacy Manager Used when TP has Privacy Manager. PRIVACY
DEAD AIR No one is there Used when the dialer passes a call but no one is on the line. DEADAIR

Generic Issuance to ICS from ACS

65 Generic Issuance to ICS from ACS
6501-6549/6566 Generic issuance to ICS (SB/SE) from ACS using TFRO
# Meaning Sub-CD Literal
6501 Tp Needs Contact, From ACS to SB/SE Field (no correspondence) 601 TAXPAYER NEEDS CONTACT - IMF
602 TAXPAYER NEEDS CONTACT BMF
603 TAXPAYER NEEDS CONTACT -OTHER
6511 PPIA from ACS 904 POTENTIAL SIGNIF EQTY FRM ACS
6566 TP Needs Contact from ACS to SB/SE field (with correspondence) 601 TAXPAYER NEEDS CONTACT - IMF
602 TAXPAYER NEEDS CONTACT - BMF
603 TAXPAYER NEEDS CONTACT - OTHER