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5.19.5  ACS Inventory

Manual Transmittal

June 09, 2017

Purpose

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

Material Changes

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

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

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

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

  3. IRM 5.19.5 Deleted Methods of Payments.

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

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

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

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

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

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

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

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

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

  3. IRM 5.19.5.3.9.14 Updated functions for the V Functions.

  4. IRM 5.19.5.8.5 New Procedures for Function Unit H7.

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

  1. IRM 5.19.5.3.8 Clarification on the assignment of cases.

  2. IRM 5.19.5.3.9.7 Removed W9 procedures.

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

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

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

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

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

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

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

  3. IRM 5.19.5.2 New guidelines for Work Delivery Systems.

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

  5. IRM 5.19.5.5.1 Clarification on the R1 procedures.

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

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

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

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

  3. IRM 5.19.5.3.9.8 Updated section to Reserved.

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

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

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

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

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

  1. IRM 5.19.5.5.4.2 Updated formatting issues.

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

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

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

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

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

  3. IRM 5.19.5.6.4.2 Updated procedures for Decedent Accounts.

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

  5. IRM 5.19.5.7.2.3 Added OL26 for IMF Accounts.

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

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

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

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

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

  2. IRM 5.19.5.2.1 added the wording ACS Contact Inventory.

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

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

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

  3. IRM 5.19.5.6.4.2.1 changed title to Streamline Decedent Processing.

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

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

  1. IRM 5.19.5.1.1 Update to ACS Security.

  2. IRM 5.19.5.2.1 Update to Work Priority & Selection.

  3. IRM 5.19.5.3.3 Added procedures for definers and literals.

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

  5. IRM 5.19.5.4.2 Removed 523 Misuse of Dependents SSN.

  6. IRM 5.19.5.4.3 Added the word Passport Certification.

  7. IRM 5.19.5.6.4.2 Updated procedures on NFTL filing.

  8. IRM 5.19.5.6.4.2.1 the procedures updated for clarification .

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

  10. IRM 5.19.5.7.2.1 Clarification for closing combo cases.

  11. IRM 5.19.5.9.5 Removed 523 Misuse of Dependents SSN.

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

Effect on Other Documents

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

Audience

Small Business/Self Employed (SB/SE)

Effective Date

(06-09-2017)

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

5.19.5.1  (09-13-2016)
ACS Overview

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

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

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

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

    • or with a - V freeze

    • or with a - W freeze

    • or a TDI.

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

5.19.5.1.1  (06-09-2017)
ACS Security

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

  2. The password must be formatted as below:

    • 8 characters in length

    • at least one UPPER case letter

    • at least one lower case letter

    • at least one number

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

      Note:

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

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

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

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

    Note:

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

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

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

5.19.5.2  (09-13-2016)
Work Delivery Systems

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

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

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

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

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

    Note:

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

5.19.5.2.1  (06-09-2017)
Work Priority and Selection

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

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

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

  4. Systemic Processes

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

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

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

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

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

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

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

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

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

    • Adherence to IRM Procedures

    • Quality Measures

    • Dollar Thresholds

    • Risk Categories

    • Model Score Thresholds

    • ACS Priority Codes

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

5.19.5.3  (05-02-2016)
Research on ACS

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

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

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

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

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

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

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

    • Hold (H) - Cases requiring special handing.

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

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

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

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

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

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

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

    • Kilro (K) - SBSE Inventory.

    • Miscellaneous (M) - WI Locator Functions.

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

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

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

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

  7. The following screens are available on ACSWeb:

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

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

      Note:

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

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

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

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

      Note:

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

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

      Note:

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

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

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

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

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

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

    • Screen 1 - Entity Screen - ENT or S1

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

    • Screen 3 - Levy Screen - LVY or S3

    • Screen 4 - Module Screen - MOD or S4

    • Screen 5 - No Longer Available

    • Screen 6 - No Longer Available

    • Screen 7 - Spousal Information - SPS or S7

    • Screen 8 - No Longer Available

    • Screen 9 - Third Party Contact - TPC or S9

    • Screen 10 - Levy Review Data - LRD or S10

      Note:

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

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

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

    Note:

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

5.19.5.3.1  (06-21-2016)
ACS General Case Processing

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

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

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

5.19.5.3.2  (05-02-2016)
Systemic Case Assignment

  1. ACS assigns new entity receipts as follows:

    1. Those with systemic LT11s are assigned to E3;

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

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

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

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

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

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

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

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

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

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

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

5.19.5.3.3  (06-09-2017)
Correction of ACS History Codes

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

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

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

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

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

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

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

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

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

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

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

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

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

    Note:

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

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

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

5.19.5.3.4  (05-02-2016)
Documenting Comments and Notes Field

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

    Reminder:

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

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

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

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

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

5.19.5.3.5  (07-01-2010)
POA/CAF Letters and the RAF

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

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

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

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

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

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

    Reminder:

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

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

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

      Example:

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

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

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

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

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

5.19.5.3.6  (05-02-2016)
Reminder Notices

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

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

  3. Reminder notices are issued systemically as follows:

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

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

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

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

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

5.19.5.3.7  (11-10-2010)
ACS Case Inventory

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

5.19.5.3.7.1  (05-02-2016)
Service Center Inventory

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

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

  3. There are 10 inventories S0 through S9:

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

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

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

    • S3 - MFT 31 Mirroring accounts

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

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

    • S6 - Reserved

    • S7 - Accounts meeting Taxpayer Advocate Service criteria.

    • S8 - Collection Due Processing (CDP)

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

    Note:

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

5.19.5.3.7.2  (06-09-2017)
Contact Inventory

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

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

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

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

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

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

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

    Note:

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

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

    • C0 - Managerial inventory for cases requiring approval.

    • C1 - IMF TDA/ Combo Cases

    • C2 - BMF TDA/Combo Cases

    • C3 - IMF TDI

    • C4 - BMF TDI Cases

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

    • C6 - Reserved

    • C7 - High Income Non-Filer (HINF)

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

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

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

5.19.5.3.7.3  (05-02-2016)
Research Inventory

  1. This section discusses the Research function.

  2. Research units are used as holding areas for:

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

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

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

    • R0 - Managerial inventory for cases requiring approval.

    • R1 - Suspense Cases

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

    • R3 - Fraud Referral and Tax Court Cases Overview.

    • R4 - Decedent, bankruptcy and OIC.

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

    • R6 - (Callsite Only) Independent Review

    • R7 - Reserved

    • R8 - Cases returned from queue systemically.

    • R9 - International outgoing calls

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

5.19.5.3.7.4  (05-02-2016)
Enforcement Inventory

  1. This section is for future use.

    • E0 - Managerial inventory for cases requiring approval.

    • E1 - Reserved

    • E2 - Pre-levy actions, usually an LT11

    • E3 - Systemic Levy Action Only

    • E4 - Manual Levy - Take initial levy action

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

    • E6 - Non FERDI FPLP Follow-Up

    • E7 - Continuous Wage Levy

    • E8 - Reserved

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

5.19.5.3.7.5  (05-02-2016)
Investigation Inventory

  1. This section discusses the Investigation function.

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

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

    • I0 - Managerial inventory for cases requiring approval.

    • I1 - Reserved

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

    • I3 - Reserved

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

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

    • I6 - Reserved

    • I7 - Cases requiring transfer to the queue.

    • I8 - Reserved

    • I9 - CR incoming calls.

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

5.19.5.3.7.6  (05-02-2016)
Locator Inventory - Wage and Investment Only

  1. This section discusses the Locator function.

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

5.19.5.3.7.7  (09-02-2016)
Wage Inventory - Wage and Investment Only

  1. This section discusses the Wage Investment function.

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

5.19.5.3.7.8  (10-26-2016)
Kilro Small Business Self Employed Inventory Only

  1. This section is Reserved.

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

5.19.5.3.7.9  (02-15-2017)
Miscellaneous Inventory - Wage and Investment Only

  1. This section discusses the Miscellaneous functions.

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

  3. M0 - Managerial inventory for cases requiring approval.

  4. M1 through M9 is Reserved.

5.19.5.3.7.10  (08-24-2016)
Oscar Inventory - SBSE and WI Identity Theft Inventory

  1. This section discusses the Oscar functions. See IRM 25.23.5.8 section.

5.19.5.3.7.11  (05-02-2008)
Business Inventory - Small Business Self Employed Only (Headquarters Use)

  1. This section discusses the Business function.

5.19.5.3.7.12  (05-02-2008)
Program Inventory - Small Business Self Employed Only (Headquarters Use)

  1. This section discusses the Program function.

5.19.5.3.7.13  (06-09-2017)
Hold Inventory

  1. This section discusses the Hold function.

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

    • H0 - Approvals

    • H1 - Disaster Inventory

    • H2 - HINF Exam

    • H3 - HQ Requested Hold

    • H4 - Reserved.

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

      Note:

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

    • H6 - New Receipts with an ASMT Alert

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

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

    • H9 - IRSN accounts

5.19.5.3.7.14  (08-24-2016)
Various Inventory - (Headquarters' Use Only)

  1. This section discusses the Various functions.

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

    • V0 - Headquarters' Use Only

    • V1 - Identity Theft Pending Claims

    • V2 through V9 Headquarters' Use Only

5.19.5.3.8  (05-02-2016)
Requesting ACS Archives

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

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

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

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

5.19.5.3.9  (09-02-2016)
Telephone Techniques and Communication Skills

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

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

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

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

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

      Note:

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

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

    REMINDER: Do not accept any collect calls.

    Note:

    Do not use IRS jargon when communicating with the taxpayer.

  5. Employees should:

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

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

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

    • Do not unnecessarily probe children to secure information.

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

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

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

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

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

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

    1. Working Balance Due Accounts see IRM 5.19.1.

    2. Working IMF return delinquency accounts see IRM 5.19.2.

    3. Working BMF return delinquency accounts see IRM 5.19.22.

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

    Note:

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

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

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

    Note:

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

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

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

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

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

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

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

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

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

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

    Note:

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

    so

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

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

      Exception:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

5.19.5.4  (02-15-2017)
Miscellaneous Case Processing For Accounts in Status 22 (ACS)

  1. ACA Cases Processing IRM 5.19.5.4.1

  2. Identity Theft Case Processing IRM 5.19.5.4.2

  3. Passport Certification Case Processing IRM 5.19.5.4.3

  4. Private Debt Collection IRM 5.19.5.5.1

5.19.5.4.1  (02-15-2017)
Affordable Care Act (ACA) Shared Responsibility Payment (SRP) and ACS Case Processing

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

5.19.5.4.1.1  (06-09-2017)
IMF - Shared Responsibility Payment (5000A)

  1. See IRM 5.19.1.4.16 , Affordable Care Act.

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

    Note:

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

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

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

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

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

    Reminder:

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

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

    2. Input History Code TOC0,05,NC35.

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

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

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

    Note:

    XX number of days to pay.

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

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

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

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

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

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

    • Input TOC0,05,NC35 for MFT 35

    The account contains MFT 35/65 and TDI-MFT 30 module(s) Working I2 and I4 functions TDI’s cannot be closed per IRM 5.19.2, Individual Master File (IMF) Return Delinquency. Follow normal procedures input TOI7,05,TFQU.

5.19.5.4.1.2  (02-15-2017)
BMF - Employer Shared Responsibility Payment (4980H)

  1. The Employer Shared Responsibility Payment (ESRP) assessments are processed on the BMF (Business Master File) under MFT 43.

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

5.19.5.4.2  (06-09-2017)
Identity Theft Alert (IDTHF) and ACS Case Processing

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

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

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

    • 505: IRS Data Loss Incidents

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

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

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

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

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

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

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

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

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

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

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

5.19.5.4.3  (06-09-2017)
Passport Certification

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

5.19.5.4.4  (06-09-2017)
Private Debt Collection

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

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

5.19.5.5  (05-02-2016)
Procedures for Contact Inventory

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

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

5.19.5.5.1  (05-02-2016)
Predictive Dialer Procedures

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

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

    Exception:

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

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

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

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

5.19.5.5.1.1  (02-15-2017)
Attempts Made - Privacy Manager Reached, Telephone Number is Wrong (TELWR), Not in Service (NIS) or Disconnected (DISC)

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

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

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

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

    2. IMF TDI - No UD Mail

    • Reassign TOI5 and issue LT26

    BMF TDI - UD Mail Reassign Case TOI5
    BMF TDI - No UD Mail and meets 6020b criteria account does not have Employment Code F, G or T and has a module with MFT 01, 10 or 11 within last three years and LRA with same MFT of delinquent module between ≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or delinquent module has a credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Reassign TOI7,,TFRO8600 Issue LT18
    BMF TDI - No UD Mail does meet 6020b criteria LRA and/or credit balance greater than ≡ ≡ ≡ ≡ ≡ ≡ or open modules older than 3 years Reassign TOI7,,TFQU
    Case does not meet 6020b criteria and No UD Mail Reassign TOI5,, Issue LT16

5.19.5.5.1.2  (12-01-2007)
Power of Attorney (POA)

  1. The C9 function contains cases that require a call to a POA. The name of the POA should be in the notes section. Enter the POA's phone number in the POA phone field.

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

5.19.5.5.1.3  (02-08-2013)
Contact Made Inadvertently With Taxpayer Instead of Power of Attorney (POA)

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

    1. Send case to CN inventory

      Note:

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

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

    1. Follow procedures in IRM 5.19.5.5.1.4, LMCB and

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

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

5.19.5.5.1.4  (09-03-2010)
Leaving Messages On An Answering Machine

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

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

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

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

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

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

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

    If Then
    TDA/Mixed Modules W/Levy Source IRM 5.19.5.5.1.5 (1), LMCB.
    TDA/Mixed Modules W/O Levy Source IRM 5.19.5.5.1.5 (2), LMCB.
    IMF TDI Only IRM 5.19.5.5.1.5 (3), LMCB.
    BMF TDI Only IRM 5.19.5.5.1.5 (4), LMCB.

5.19.5.5.1.5  (02-15-2017)
Left Message To Call Back

  1. For TDA/Mixed Modules with a productive levy source, document a message was left to call back (LMTCB) and follow chart:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

5.19.5.5.1.6  (05-02-2016)
Telephone Contact on IRC Section 6020b Cases

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

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

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

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

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

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

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

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

5.19.5.5.1.7  (09-03-2010)
Dialer Contingency Procedures

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

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

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

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

5.19.5.5.2  (05-02-2016)
Working Contact Inventory

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

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

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

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

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

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

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

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

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

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

    1. The number is the taxpayer's residence;

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

      Example:

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

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

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

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

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

      Note:

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

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

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

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

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

5.19.5.6  (06-20-2016)
Procedures for Research Function

  1. This section provides procedures for the Research function.

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

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

5.19.5.6.1  (09-13-2016)
R1 - Suspense Cases

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

    Note:

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

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

    • Internal research was completed/pending ,

    • the number of days have expired per Category Codes and

    • the taxpayer’s issue was resolved.

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

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

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

    • CAWR cases IRM 5.19.5.6.1.3

    • Accounts with Open control bases on TXMODA IRM 5.19.5.6.1.4

    • Certain 6020b cases IRM 5.19.5.6.1.5

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

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

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

    • Case Type

    • Actions Taken

    • Next action needed, if applicable.

5.19.5.6.1.1  (05-02-2016)
Processing Reconsiderations, Claims, Pending Adjustments or Credits with a Posted TC 470

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

    Note:

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

  2. Take the following actions on open cases:

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

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

      Note:

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

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

    • Posted TC 472 No CC

    • Posted TC 29X or TC 30X**

    • Credit or zero balance and module is in Status 12

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

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

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

    Note:

    Actions must be taken to resolve any credits.

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

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

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

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

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

      Note:

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

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

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

    2. Update case for an additional 30 days.

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

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

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

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

    Note:

    Use NC19 for LLC-SMO IRM 5.16.1.2.5, Tolerance.

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

    • Levy sources are available.

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

    • Levy sources are available.

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

    Note:

    Use NC19 for LLC-SMO IRM 5.16.1.2.6, Tolerance

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

    • New telephone number is available.

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

    • Levy sources are not available or have been exhausted

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

    • TOI4 for locator services research.

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

5.19.5.6.1.2  (06-20-2016)
Processing Payment Tracers, Credit Transfers, and Pending Adjustment or Offsets Without a TC 470 Posted

  1. Use the IF/Then chart below to process Payment Tracers, Credit Transfers, and Pending Adjustment or Offsets without a TC 470 posted (The maximum follow up time is 10 days to input the necessary action).

    IF THEN
    Action will close case (Status 12) Input OADT, for 25 days for the action to post.
    Action will not close case Follow IRM 5.19.5.6.9 Actions to Resume Compliance Monitoring to move cases to the appropriate inventory.

5.19.5.6.1.3  (05-02-2016)
Processing CAWR Assessment Cases

  1. A CAWR assessment case is identified by a “CAWR” alert posted to ACS/ACSWeb. The alert remains on the database even after the CAWR issue is resolved.

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

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

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

    Note:

    Additional CAWR information is available on the SBSE Doc Matching Website

    .

5.19.5.6.1.4  (05-02-2016)
Processing cases with Open Control Bases on TXMODA

  1. Use CC TXMODA to determine if there are open controls on IDRS. Follow IRM 21.5.2.3 , Adjustment Guidelines – Research.

    Note:

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

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

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

    • HISTORY item but NO OPEN control.

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

    • Control nullified unpostable with category code NLUN.

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

      Note:

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

      .

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

    Note:

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

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

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

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

5.19.5.6.1.5  (05-02-2016)
Processing Certain 6020(b) Cases

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

    1. Set initial follow up for 60 days.

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

    Note:

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

5.19.5.6.1.6  (05-02-2016)
Processing ESTAB, Records of Account or Similar Account Document Requests

  1. Take the following actions when a request for ESTAB, record of account or similar document requests are made:

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

      Exception:

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

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


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