5.19.5  ACS Inventory (Cont. 1)

5.19.5.5 
Procedures for Research Function

5.19.5.5.3 
R3 - Fraud Referral and Tax Court Cases Overview

5.19.5.5.3.1  (05-02-2008)
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 and 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 and 6). 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. 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 and 9.

  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.

  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.

5.19.5.5.3.2  (05-02-2016)
R3 - Roles and Responsibilities - Fraud Coordinators

  1. The Collection Functional Fraud Coordinator will evaluate the case. Once the Fraud Referral Summary Check Sheet (IRM 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.

    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.

    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.

    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.

5.19.5.5.3.3  (05-02-2016)
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

    Note:

    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 ST 72 when the taxpayer files an Appeal and may remain in Court for sometime. Input History Code TOR3,365,CC84. Important: 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.

5.19.5.5.4  (05-02-2016)
R4 - Insolvency and Issues

  1. This section provides instructions on R4 function.

5.19.5.5.4.1  (05-02-2016)
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. W&I R4 is worked by ACS Support.

  2. Ensure that all pertinent information was secured as outlined in IRM 5.19.1.4.2 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.

5.19.5.5.4.2  (11-28-2012)
Decedent

  1. R4 receives TDA cases where it appears that the taxpayer is deceased. Refer to IRM 5.19.1.4.3.

  2. R4 receives TDI cases where it appears that the taxpayer is deceased. Refer to IRM 5.19.2.5.4.6.6..

5.19.5.5.4.3  (05-02-2016)
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 historycodeOADT,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 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 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.

5.19.5.5.5  (05-02-2016)
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 and IRM 5.19.5.5.5.3 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 defaults these cases to ACS to consider additional collection action.

    3. An installment agreement either is pending or was rejected but the taxpayer has time to appeal the decision. IRM 5.19.1.5.4.9 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 5.19.1.6 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 5.19.5.5.10 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.

    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.

    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 AC043 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 5.19.1.5.4.11Exception: If 14 or more cycles have transpired since the TC 971 AC043 follow IRM 5.19.1.5.4.7(3).

  5. "Important " : After the completion of R5 procedures change TSIGN from 0120 to 0000 per 5.19.1.5.4.13(4) to allow continue ACS processing.

5.19.5.5.5.1  (08-01-2008)
Methods of Payments

  1. See IRM 5.19.1.5

5.19.5.5.5.2  (08-01-2008)
Analyze Taxpayer Ability to Pay

  1. See IRM 5.19.1.5

5.19.5.5.5.3  (05-02-2016)
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 no longer being submitted and there is a new module needing 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 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 to determine the next case action.

5.19.5.5.6  (05-02-2016)
R6 - Independent Review

  1. Refer to procedures in IRM 5.19.1.5.4.10 for Independent Review procedures.

  2. This function unit houses the Callsite accounts.

5.19.5.5.7  (05-02-2016)
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.
    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.
    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. Refer to IRM 5.19.5.6.2 . 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 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 5.19.5.6.3
    1. Make NFTL determination if aggregate assessed balance specified in IRM 5.19.4.5.2.(3)

    2. Follow IRM 5.19.4.6.1 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 5.19.5.6.2.6 for Unable To Locate Determination

    5. If aggregate assessed balance is ≡ ≡ ≡ or more , Follow IRM 5.19.5.6.2.6 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 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.(3)

    2. Follow IRM 5.19.4.6.1 for procedures for lien filing.

    3. Follow IRM 5.19.4.6.1 for procedures for lien filing.

    4. If aggregate assessed balance is less than ≡ ≡ ≡ ≡ ≡ , Follow IRM 5.19.5.6.2.6 for Contact To Locate Determination

    5. If aggregate assessed balance is ≡ ≡ ≡ ≡ ≡ or more , Follow IRM 5.19.5.6.2.6 for Unable To Contact Determination

    6. Close return delinquency, per IRM 5.19.5.6.3.6. If open return delinquency cannot be closed , then close entire case to the queue. Enter TFQU,AOTO7000 or TOI7,TFQU.

    7. Update comments

    Account does not meet UTL or UTC criteria and does not meet bypass criteria per Exhibit 5.19.5-7 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   Enter history code TOCO,,TFRO

5.19.5.5.8  (05-02-2016)
R9 - International Outcalls

  1. International cases with phone numbers requiring manual outcalls.

5.19.5.5.9  (05-02-2016)
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.
    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.
    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.

5.19.5.6  (05-02-2016)
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 5.19.5.3.8.1 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 5.19.5.3.9 for cases in the Investigation functions with an IDTHF Alert before taking any case action.

5.19.5.6.1  (05-02-2016)
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 5.19.5.4.1.

    • 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.

5.19.5.6.1.1  (05-02-2016)
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 for tolerance and deferral levels.

    1. Reassign case TOC0 (ACS Call Site). TOM0 (WI ACS Support), TOS0 (SBSE ACS Support) and input history code NC09.

      Note:

      Follow IRM 5.16.1.2.5 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 5.19.5.6.3.6.

  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 5.19.5.6.2.3 - 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 5.19.5.6.2.2.

5.19.5.6.1.2  (05-02-2016)
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 5.19.5.3.9 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 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 5.19.5.6.2.3.

    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 5.19.5.6.2.3.

    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 5.19.5.6.2.3.

5.19.5.6.1.3  (05-02-2016)
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.
    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 BMF TDA/COMBO Modules (Mixed Modules) over ≡ ≡ assessed :
    • Enter new address is AMS narrative.

    • Reassign TOI4,, CFOLDONE.

    • Issue OL16
      BMF TDI:

    • Enter new address in AMS narrative.

    • Reassign TOI5,,CFOLDONE.

    • Issue OL16.
      All others

    • Issue OL16 and conduct Accurint research per IRM 5.19.5.6.2.4 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 BMF TDA/COMBO Modules over ≡ ≡ ≡ ≡ ≡ assessed - Reassign TOI4,,CFOLDONE.
    BMF TDI cases - Reassign TOI5,,CFOLDONE.
    All other- Document AMS with "CFOL DONE" Conduct Accurint research per IRM 5.19.5.6.2.4 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.

5.19.5.6.1.4  (05-02-2016)
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 5.19.5.6.3.4 For IMF cases, proceed to IRM 5.19.5.6.3.6.

  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,IIssue 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 5.19.5.6.3.4 (411.COM research) .

    IMF Cases
    • Proceed to IRM 5.19.5.6.3.6 I4 Close the Case.

    • TDI's (Only)

      • BMF Cases proceed toIRM 5.19.5.6.4.4.

      • IMF Cases proceed to IRM 5.19.5.6.4.6.

    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).

5.19.5.6.2  (05-02-2016)
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.

5.19.5.6.2.1  (05-02-2016)
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 for tolerance and deferral levels). Reassign case TOC0 (ACS Call Site), TOM0 (WI ACS Support) ) and input history code NC09.

      Note:

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

    2. Combo (Mix Modules) Return Delinquencies (RD) can be closed without conducting locator research: Follow procedures in IRM 5.19.5.6.2.1(3). Once the TDI is closed proceed to IRM 5.19.5.6.3.2 for the TDA processing. 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 tax modules.

      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.

  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 5.19.5.3.9 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).

  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 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 5.19.5.6.3.6 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 for manual Accurint research procedures.

  10. If all required I2 research was done, (ACS history shows I2DONE):
    For BMF cases proceed to IRM 5.19.5.6.3.3 - I4 - Accurint Research
    For IMF cases proceed to IRM 5.19.5.6.3.6 - I4 - 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 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 5.19.5.6.3.2.
    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 5.19.5.6.3.2.
    If none of the above conditions exist NA Proceed to CFOL research in IRM 5.19.5.6.3.2.

5.19.5.6.2.2  (05-02-2016)
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 AC068 for UD mail. If the cycle of the TC 971 AC068 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 5.19.5.6.3.3 I4 - Accurint Research .

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

5.19.5.6.2.3  (05-02-2016)
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 5.19.5.6.3.4. For IMF Cases, proceed to IRM 5.19.5.6.3.6 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 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 5.19.5.6.3.4 I4 - 411.COM Research.


    IMF Cases
    • Proceed to IRM 5.19.5.6.3.6 I4 - Closing the Case.

5.19.5.6.2.4  (02-08-2013)
I4 - 411.COM Research (BMF Only)

  1. 411.com is used to perform neighbor research per IRM 5.19.5.6.3.5 only when 411.com provides leads.

    Research 411.com by Phone Number is Found Next Action
    Account Name and address Yes Reassign TOCN,,I4DONE.Issue LP64 to Neighbor per IRM 5.19.5.6.3.5.
    No Additional research is required proceed to next box.
    Reverse Address Yes Reassign TOCN,,I4DONE. Issue LP64 to Neighbor per IRM 5.19.5.6.3.5.
    No Proceed to IRM 5.19.5.6.3.6 I4 - Closing the Case.

5.19.5.6.2.5  (05-02-2016)
I4 - Neighbor Research - (BMF Only)

  1. Additional research is required on all accounts over ≡ ≡ ≡ ≡ ≡ per CC SUMRY. If below ≡ ≡ ≡ ≡ proceed to IRM 5.19.5.6.3.6 for closing the case.

  2. Conduct neighbor research and follow-up on viable leads for the two closest addresses using 411.com.

  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.

5.19.5.6.2.6  (05-02-2016)
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.

  3. Make a NFTL determination per IRM 5.19.4.5.

    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:

    Non Managerial Approval Managerial Approval Required ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • Callsite: Reassign TOC0,,NCXX Input NCXX

    • SBSE Support Site: Reassign TOS0,,NCXX Input NCXX

    • WI Support Site: Reassign TOM0,,NCXX Input NCXX

    • Callsite: Reassign TOC0,05,NCXX

    • SBSE Support Site: Reassign TOS0,05,NCXX

    • WI Support Site: Reassign TOM0,05,NCXX

    Important 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. Make NFTL determination per IRM 5.19.4.5.1 and If required, file NFTL per IRM 5.19.4.5.2.

      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 5.19.5.6.6.

  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 (ACS Call Site) or TOM0,21,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.
    CC:IRPTR shows a refund is due Close per IRM 5.19.2.5.4.6.2.
    Income is below filing requirement Close per IRM 5.19.2.5.4.6.1.
    Meets ASFR Criteria Follow IRM 5.19.2.5.4.6.4.

    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.
    • BMF TDI MODULES CLOSING

    IF AND THEN
    UD Mail NA
    • Input TC 593 cc32 using CC FRM49.

    • Reassign TOC0,21,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 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.

5.19.5.6.3  (05-02-2016)
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.

5.19.5.6.3.1  (05-02-2016)
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 in IRM 5.19.2.5.4.6.3 for IMF or IRM 5.19.22.4.3.1.1.1 for BMF. 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 5.19.5.6.4.6 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 5.19.5.6.4.3 for Accurint research.

  5. If IDTHF alert is present on ACS, see IRM 5.19.5.3.9 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 5.19.5.6.4.3 - I5 - Accurint Research

    • For IMF cases proceed to IRM 5.19.5.6.4.6 - I5 - 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 for the exact verbiage to use and issue 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 - LT16 or LT26, case remains in I5.

    LT letter has been sent Proceed to CFOL research in IRM 5.19.5.6.4.2.
  10. If none of the above conditions exist, proceed to CFOL research in IRM 5.19.5.6.4.2.

5.19.5.6.3.2  (05-01-2014)
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 (ACS Callsite). TOM0,21,593cc032 (WI ACS Support).
  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 5.19.5.6.4.3 - 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.

5.19.5.6.3.3  (02-08-2013)
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 5.19.5.6.4.4. For IMF Cases, proceed to IRM 5.19.5.6.4.6 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 5.19.5.6.4.4 I5-411.COM Research.


    IMF Cases:
    • Proceed to IRM 5.19.5.6.4.6 I5 - Closing the Case.

5.19.5.6.3.4  (09-09-2009)
I5 - 411.COM Research (BMF Only)

  1. 411.com is used to obtain a phone number for the taxpayer. Perform neighbor research per IRM 5.19.5.6.4.5 only when 411.com provides leads.

    Research 411.com by Phone Number is Found Next Action
    Account name and address Yes Reassign TOCN,,I5DONE. Issue LP64 to Neighbor(s) per IRM 5.19.5.6.4.5.
    No Additional research is required proceed to next box.
    Reverse Address Yes Reassign TOCN,,I5DONE. Issue LP64 to Neighbor(s) per IRM 5.19.5.6.4.5.
    No Proceed to IRM 5.19.5.6.4.6 I5 - Closing the Case.

5.19.5.6.3.5  (02-08-2013)
I5 - Neighbor Research (BMF Only)

  1. Conduct neighbor research and follow-up on viable leads for the two closest addresses using 411.com.

  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 5.19.5.6.4.6 I5 - Closing the Case.

5.19.5.6.3.6  (05-02-2016)
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 to I IRM 5.19.2.5.7 for IMF and IRM 5.19.22.4.6 for BMF 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 (ACS Call Site), TOM0, 30, RDPND (WI ACS Support) ).

    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.
    CC:IRPTR shows a refund is due Close per IRM 5.19.2.5.4.6.2.
    Income is below filing requirement Close per IRM 5.19.2.5.4.6.1.
    Meets ASFR Criteria Follow IRM 5.19.2.5.4.4.
    Does not meet any of the above closing actions   Close per IRM 5.19.2.5.6.1.
    • 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 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 per Exhibit 5.19.5-8, reassign case TOC0,,TFRO (ACS Call Site) or TOM0,,TFRO (WI ACS Support) .

  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 5.19.5.6.6.

5.19.5.6.4  (05-02-2016)
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. Be sure a warning of NFTL filing is evident on each module per IRM 5.19.4.5.1.

  5. When sending cases to the queue input history code TFQU,AOTO7000.

  6. Be sure to document the case history.

5.19.5.6.4.1  (05-02-2016)
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
    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.
    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.

    • BMF Cases: If case meets 6020b processing as outlined in 5.19.22.4.3.4, 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. Be sure a warning of NFTL filing is evident on each module per IRM 5.19.4.5.2.

  3. When sending cases to the queue input history code TFQU,,AOTO7000.

  4. Be sure to document the AMS history.

5.19.5.6.5  (05-02-2016)
I9 - Incoming Calls

  1. This function is for incoming calls.

5.19.5.7  (05-02-2016)
Procedures for Enforcement Inventory

  1. This section provides procedures for the Enforcement functions.

  2. Refer to IRM 5.19.5.3.8.1 first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the enforcement procedures.

5.19.5.7.1  (05-02-2016)
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 5.19.5.3.9.

  3. E2 takes pre-levy actions specified in IRM 5.19.4.3.1, generally requesting an LT11, then reassigning the case to E3 with a 52 day follow-up to levy.

5.19.5.7.2  (05-02-2016)
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.

5.19.5.7.3  (05-02-2016)
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 5.19.5.3.9 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 and pre-levy requirements in IRM 5.19.4.3.1 are met.

  4. All E4 accounts require manual processing. Process the inventory following E4 guidance found in IRM 5.19.4.3.7.

5.19.5.7.4  (05-02-2016)
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 for levy follow-up procedures and guidelines. See IRM 5.19.4.3.12 for procedures and guidelines on issuing levies.

5.19.5.7.5  (05-02-2016)
E6 - FPLP Non FERDI Cases

  1. Cases that will not full pay before the statue expires.

5.19.5.7.6  (05-02-2016)
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. Refer to IRM 5.19.4.4.6 when working these cases.

5.19.5.7.7  (05-02-2016)
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 5.19.5.3.7 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 5.19.5.3.8.1 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 5.19.4.5.2, and be aware of when not to file a NFTL as stated in IRM 5.19.4.5.3. 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). 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(9) or IRM 5.19.4.5.3 for not filing one.

    4. Otherwise, request a NFTL by entering History Code FM10. See IRM 5.19.4.6 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 or issue a levy, if the criteria in IRM 5.19.4.3.7 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 if case does not meet unable-to-locate or unable-to contact criteria stated in IRM 5.19.5.6.3.
      I4 has been completed and case cannot be closed unable to locate or unable to contact. Follow instruction outlined in IRM Exhibit 5.19.5-8 for 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.

5.19.5.8  (05-02-2016)
Hold Inventory

  1. This section provides procedures for the Hold function.

  2. Refer to IRM 5.19.5.3.8.1 first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the Locator procedures.

5.19.5.8.1  (05-02-2016)
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.

5.19.5.8.2  (05-02-2016)
H2 - HINF Exam Referral Cases

  1. Refer to IRM 5.19.2.7.11 for HINF referrals to Exams.

5.19.5.8.3  (05-02-2016)
H3 - HQ Hold Inventory

  1. Headquarters' Accounts - No action should be taken on these accounts without contacting Headquarters.

5.19.5.8.4  (05-02-2016)
H4 - Manual Monitored Installment Agreement

  1. Refer to IRM 5.19.1.5.4.19 for MMIA's procedures.

5.19.5.9  (05-02-2016)
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 5.1.17, Third Party Contacts, available on the Publishing Service website at http://publish.no.irs.gov/pubsys/irm/indp05.html . 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 (see IRM 5.19.5.4.2(4) about using the Case Reference Number (CRN), and IRM 5.19.5.4.2(5) 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 CC611 is on the module or that Letter 3164 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) and (6) 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 AC611 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 CP501 or CP59 has been issued. Advanced notification of potential third party contact was incorporated into Publication 1 after cycle 200520. 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 letter 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.

    3. If there is no 3RD PRTY date, it also could be a system problem either in updating IDRS or ACS with the information.
      - IDRS shows a CP501 or CP59 has been issued. Advanced notification of potential third party contact was incorporated into Publication 1 after cycle 200520. This publication is included in the above mentioned letters.
      - Beginning in cycle 200101, IDRS generates a TC 971 when IDRS issues a CP504/604 or CP518/618; we added CP523/623 to the program, effective cycle 200127. These CPs include Notices 1219A/B informing the taxpayer of possible third party contact.
      - Beginning in 1/2001, ACS updates IDRS with a TC 971 AC611 when ACS generates an LT40/LT41. Later, IDRS passes that back to ACS as the 3RD PRTY date.
      - If you find receipts where we should display a 3RD PRTY date but do not, discuss it with your manager, document AMS Comments and proceed with the contact if the manager agrees. If you are uncertain whether or not there is a system error, issue the LT40/LT41 per (6) below. Also, if ACS received the case within the last month, consider reporting it as a possible system problem.

  6. We've met the notification requirement and can proceed with a general third party contact immediately if at least one open tax module meets any of the criteria in (5) above. Request an LT40 (balance due and combo cases) or LT41 (return delinquency only) with a 17-day follow-up where:

    1. There is no 3RD PRTY date on any ACS module and none of the alternatives in (5)b-c apply;

    2. The third party contact is other than a levy, requires that tax modules be identified, and it has been more than one year since the last notification was sent on any open tax module. The letter should identify only the tax module(s) requiring notification; this offers the option to proceed with the contact on the remaining tax modules that had proper notification. This situation should seldom occur in ACS as levy is our only common action that is both reportable as a third party contact and requires listing tax modules;

    3. Mail is undeliverable and was not sent to the last known address provided by or confirmed by the taxpayer; or

    4. A liable spouse is known to reside at an address other than that on the case overview screen, and was not sent a CDP notice to that different address.

    Note:

    If you are sending an LT11 to the spouse, an LT40 is not needed. See (3)-(4) above.

    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 of 3rd Party Contact? Ignore the message if notification requirements have been met.

  7. Although there are distinct notices for balance due and return delinquencies, the text overlaps sufficiently to cover all open delinquencies on the entity.

  8. 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.

  9. 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 5.19.6.17.5.

    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 per IRM 5.19.5.4.2(6). We can leave a message for the taxpayer to call using the CRN per IRM 5.19.5.4.2(4). 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.

  10. 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 5.19.5.6.9(11). This applies whether the determination is based upon information you identify or from information obtained from the third party.

  11. 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 as stated in IRM 5.19.5.8(7)(a). 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 babysitter. Use "unknown person" if nothing better can be determined.

    • MFT/Tax Periods

  12. 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.

  13. 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.

  14. 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.

  15. Third-Party Coordinator will follow the procedures in IRM 25.27.1

Exhibit 5.19.5-1 
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

Exhibit 5.19.5-2 
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 Untitled - (notice to taxpayer of possible need to contact third parties) - balance due/combo accounts.
LT41 Untitled - (notice to taxpayer of possible need to contact third parties) - return delinquency only.
LT73 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.
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.

Exhibit 5.19.5-3 
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.

Exhibit 5.19.5-4 
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

Exhibit 5.19.5-5 
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-see Exhibit 5.19.5-4. 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 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. 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. See IRM 5.19.5.3.9.
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.

Exhibit 5.19.5-6 
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.

Exhibit 5.19.5-7 
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 .
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.

Exhibit 5.19.5-8 
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.

Exhibit 5.19.5-9 
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.

Exhibit 5.19.5-10 
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

Exhibit 5.19.5-11 
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

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