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Part 21. Customer Account Services

Chapter 5. Account Resolution

Section 10. Examination Issues

21.5.10 Examination Issues

Manual Transmittal

September 17, 2026

Purpose

(1) This transmits a revised IRM 21.5.10, Account Resolution, Examination Issues.

Material Changes

(1) IRM 21.5.10.1 - Added primary stakeholders and program goals. Changed sentence to bullet list for ease of use. IPU 26U0490 issued 04-30-2026.

(2) IRM 21.5.10.1 - Added Live Chat to audience. Revised where to locate FY 2026 Accounts Management Program Letter and Operational Guidelines. IPU 26U0602 issued 06-05-2026.

(3) IRM 21.5.10.1 - Revised lead in sentence to list of organizations for improved readability.

(4) IRM 21.5.10.1.1 - Added Live Chat to employee responses to taxpayer inquiries. IPU 26U0602 issued 06-05-2026.

(5) IRM 21.5.10.1.2 - Reorganized order of authorities, added legislation acts with enactment dates, and added USC authority to match IRM requirements. IPU 26U0490 issued 04-30-2026.

(6) IRM 21.5.10.1.2 - Added legislation and policy statements, revised paragraph explaining reasons for citing legislation as it applies to this IRM. Changes were made to meet internal control requirements and/or recommendations.

(7) IRM 21.5.10.1.3 - Revised and added levels of roles and the related responsibilities. Added Taxpayer Bill of Rights (TBOR) as missing from internal controls. IPU 26U0490 issued 04-30-2026.

(8) IRM 21.5.10.1.3 - Added paragraph with IRM’s where additional information on roles and responsibilities are located.

(9) IRM 21.5.10.1.4 - Added information to how program effectiveness is measured. Added paragraph for annual review as missing from internal controls. IPU 26U0490 issued 04-30-2026.

(10) IRM 21.5.10.1.5 - Added new paragraphs for each level of program oversight and how they apply to Program Controls per internal control requirements and/or recommendations.

(11) IRM 21.5.10.1.6 - Added Statutory Notice of Deficiency (SNOD) to acronyms. IPU 25U3653 issued 10-23-2025.

(12) IRM 21.5.10.1.6 - Moved second sentence of paragraph (1) to paragraph (2) after table. Added acronym Adoption Tax Credit (ATC) and Working Families Tax Cuts (WFTC).

(13) IRM 21.5.10.1.7 - Added additional resources used for this IRM. IPU 26U0490 issued 04-30-2026.

(14) IRM 21.5.10.1.7 - Revised current and added additional resources to assist those utilizing this IRM section in responding to taxpayer inquiries.

(15) IRM 21.5.10.3 - Revised paragraph (1) to break out Category A and B into bullets for ease of use.

(16) IRM 21.5.10.4.1.1 - Revised and clarified referrals to TAS. Added TAS contact information to provide taxpayers if appropriate. Added TAS assistance may be requested through Form 911. Form 911 can be: Downloaded from www.taxpayeradvocate.irs.gov. Submitted via email, fax, or mail, per form instructions. Removed Complete Form 911/e-911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and route the form to TAS. Added Accounts Management assistors no longer submit Form 911 to paragraph (1).

(17) IRM 21.5.10.4.1.2 - Revised paragraph (1) to include bullets for areas holding a refund and how to identify them for ease of use. Added Adoption Tax Credit to bullet list and removed the inaccurate note that ACTC would be in conjunction with EITC.

(18) IRM 21.5.10.4.2 - Corrected link and title to irs.gov. Updated CP notice titles and table summaries for phone inquiries and written correspondence. Changed wrong SSN to incorrect SSN for consistency. IPU 25U3653 issued 10-23-2025.

(19) IRM 21.5.10.4.2 - Updated descriptions of Exam soft notices and term exemption as it is no longer valid. IPU 25U3668 issued 11-13-2025.

(20) IRM 21.5.10.4.2 - Added two scenarios working inventory and taxpayer response states someone else is or is not entitled to claim them as an exemption. IPU 26U0490 issued 04-30-2026.

(21) IRM 21.5.10.4.3 - Added TC 161 to consider when making an adjustment on the account to prevent UPC 334. IPU 25U3653 issued 10-23-2025.

(22) IRM 21.5.10.5 - Revised to word paragraph instead of IRM reference when same IRM for clarity. Added Primary Business Code as acronym PBC was not spelled out yet in IRM. IPU 25U3653 issued 10-23-2025.

(23) Exhibit 21.5.10-1 - Updated links, added IRM titles, clarified procedures for ease of use. IPU 25U3653 issued 10-23-2025.

(24) Exhibit 21.5.10-1 - Added rows numbers for ease of use and reference. Updated IRM link and reference when address changes are needed for consistency. IPU 26U0490 issued 04-30-2026.

(25) Exhibit 21.5.10-1 Added to box 12 then column if 30 days have passed, refer the taxpayer to Appeals at 855-865-3401.

(26) Exhibit 21.5.10-2 - Updated links, added IRM titles, clarified procedures for ease of use. IPU 25U3653 issued 10-23-2025.

(27) Exhibit 21.5.10-2 - Added to use PBC Call Transfers chart when directed to transfer a call based on the AIMS control. Changed AIMS status to refer to PBC Call Transfers chart above as no paragraph numbers in this exhibit. IPU 25U3668 issued 11-13-2025.

(28) Exhibit 21.5.10-2 - Added row numbers for ease of use and reference. Updated IRM link and reference when address changes are needed. Added audit reconsideration IRM link to row 61. IPU 26U0490 issued 04-30-2026.

(29) Exhibit 21.5.10-2 - Added Note Never tell the taxpayer there is Exam activity on the account if in Status Codes 00, 01, 06, 07, 08, 09, or 10. The taxpayer is not contacted if the case is not examined. Follow normal procedures to handle unrelated inquiries.

(30) 21.5.10 - Artificial Intelligence (AI) tools were used to make editorial changes including plain language revisions, correcting punctuation and grammar, and adhering to IRM style format.

(31) 21.5.10 - Editorial changes were made throughout the IRM for clarity. Reviewed and updated plain language, grammar, web addresses, IRM references, and legal references. Some revisions used AI-assisted editing to apply plain language principles, including active voice and present tense.

Effect on Other Documents

IRM 21.5.10 Account Resolution, Examination Issues, dated August 25, 2025 (effective October 1, 2025), is superseded. The following IRM Procedural Updates (IPUs) have been incorporated into this IRM: 25U3653 effective 10-23-2025; 25U3668 effective 11-13-2025, 26U0490 effective 04-30-2026, and 26U0602 effective 06-05-2026.

Audience

Taxpayer Services, Small Business/Self Employed and all employees performing account work.

Effective Date

(10-01-2026)

LuCinda Comegys
Director, Accounts Management
Taxpayer Services

21.5.10.1 (10-01-2026)

Program Scope and Objectives

  1. Purpose: This IRM provides instructions for Customer Service Representatives who work accounts with Examination (Exam) issues as part of their daily duties.

  2. Audience: The primary users of this IRM are all IRS employees in Business Operating Divisions (BODS) in contact with taxpayers by telephone, via correspondence, in person or through Live Chat.

  3. Policy Owner: The Director of Accounts Management is the policy owner of this IRM.

  4. Program Owner: Accounts Management Policy and Procedures IMF (PPI) is the program owner of this IRM.

  5. Primary Stakeholders: The primary stakeholders are the following organizations that Accounts Management collaborates with :

    • Taxpayer Services (TS)

    • Submission Processing (SP)

    • Small Business / Self Employed (SB / SE) Service Centers

    • Compliance

    • Return Integrity and Verification Operations (RIVO)

  6. Program Goals: Program goals for this type of work are:

    • Provide high-quality service to telephone and face-to-face customers

    • Achieve a high customer accuracy rate for phone calls and paper adjustment requests on accounts with Examination involvement,

    • Create efficiency in resolving paper adjustment requests on accounts with Examination involvement,

    • Perform continuous assessment for program vulnerabilities and opportunities for improvement, and,

    • Produce effective communication with customers.

    The Accounts Management SharePoint, FY 2026 Program Letter and Operating Guidelines, have more information on these goals.
21.5.10.1.1 (06-05-2026)

Background

  1. Employees in Accounts Management respond to taxpayer inquiries, phone calls, Live Chat, and process claims and internal adjustment requests on accounts with Examination Involvement following the procedures in this IRM.

21.5.10.1.2 (10-01-2026)

Authority

  1. The authorities for this IRM are found in IRM 1.2.1.2, Policy Statements for Organization, Finance and Management Activities, and includes:

    • IRS Restructuring and Reform Act (RRA 98) Section 3705(a), enacted on July 22, 1998

    • The Protecting Americans from Tax Hikes (PATH) Act, enacted December 18, 2015

    • Tax Cuts and Jobs Act (TCJA) (Public Law 115-97), enacted on December 22, 2017

    • The Coronavirus Aid, Relief, and Economic Security (CARES) Act, enacted on March 27, 2020

    • The American Rescue Plan Act of 2021, enacted on March 11, 2021

    • The Inflation Reduction Act of 2022 and CHIPS Act, enacted on August 16, 2022

    • Working Families Tax Cuts (WFTC), enacted on July 4, 2025

    • IRC 6201, Assessment authority

    • IRC 6204, Supplemental assessments

    • IRC 6212, Notice of deficiency

    • IRC 7801, Authority of Department of the Treasury

    • IRC 7805, Rules and Regulations

    • Policy Statement 5-2, Collecting Principles

    • Policy Statement 10-2, Privacy First: Protecting Privacy and Safeguarding Confidential Tax Information

    • Policy Statement 21-1, Service Commitment to Taxpayers Service Program

    • Policy Statement 21-2, The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority

    • Policy Statement 21-3, Timeliness and Quality of Taxpayer Correspondence

    • Policy Statement 21-4, One-stop service defined

    • Policy Statement 21-5, Assistance furnished to taxpayers in the correction of accounts

    • Policy Statement 21-6, Monitoring Employee Contacts with Taxpayers

  2. The IRM cites specific pieces of legislation when the information is relevant to the issue or is useful for greater understanding.

  3. Authority granted by the United States Code (USC), Title 26, Internal Revenue Code, Subtitle A, Income Taxes.

21.5.10.1.3 (10-01-2026)

Roles and Responsibilities

  1. The Taxpayer Services Chief oversees all policy related to this IRM. This IRM is published annually.

  2. The Accounts Management Director oversees the IRM content that provides instructions to employees.

  3. Accounts Management Policy and Procedures IMF (PPI) Tax Analyst(s) oversee the content of this IRM and act as the point of contact for all Accounts Management sites.

  4. Managers and leads must ensure compliance with the guidance and procedures in this IRM when responding to taxpayer inquiries on accounts with Examination involvement.

  5. Employees resolve account issues with Examination involvement.

  6. The Taxpayer Bill of Rights (TBOR) summarizes existing rights in the tax code, presents them in plain language, and groups them into 10 fundamental rights. Employees must be familiar with and act in accordance with taxpayer rights.

    • IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights

    • For more information about the TBOR, see Taxpayer Bill of Rights

  7. Additional information is found in IRM 1.1.13.6.3, Accounts Management, and IRM 21.1.1, Accounts Management and Compliance Services Overview.

21.5.10.1.4 (04-30-2026)

Program Management and Review

  1. Program Reports: The program reports in this IRM help Accounts Management Contact Representatives (CRs) and Tax Examiners (TEs) identify applicable reports. For reports concerning quality, inventory, and aged listings, refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings are also available through Control Data Analysis, Project PCD, from the Control-D/Web Access server, which requires a login.

  2. Program Effectiveness: The program effectiveness of this IRM are measured through the following:

    • National Quality Review System (NQRS)

    • Centralized Evaluative Review (CER)

    • Managerial reviews

    • Quarterly reviews conducted by Accounts Management Policy and Procedures IMF (PPI), Individual Adjustments


    Reviews and analysis must evaluate whether employees use IRM guidance to perform required account actions and duties.

  3. Annual Review: The processes in this IRM are reviewed annually to ensure accuracy and promote consistency in tax administration.

21.5.10.1.5 (10-01-2026)

Program Controls

  1. The Federal Managers Financial Integrity Act (FMFIA) of 1982 requires federal agency executives to periodically review and annually report on internal control systems.

  2. The Government Accountability Office (GAO) establishes standards for effective internal control in the federal government.

  3. Program Controls: Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Verification Operations (RIVO) and Electronic Products and Services Support. The Embedded Quality Review Program (EQRS) is the system used by Accounts Management to review the employees’ quality of work. The quality review process monitors, measures, and supports continuous improvement in employee performance. Quality review data provides statistics for the Service’s business results component of Balanced Measures and identifies trends, problem areas, training needs, and opportunities for improvement.

  4. The Centralized Quality Review System (CQRS), operated by the Joint Operations Center (JOC), provides independent quality review services for multiple product lines.

  5. Accounts Management Policy and Procedures IMF (PPI), Individual Adjustments, conducts operational quality reviews. Local quality reviews support employee development and on-the-job instruction. The Accounts Management function may also request local quality reviews for processes not subject to national quality review. Managerial reviews, prepared in EQRS, evaluate employee performance.

  6. Quality Review data helps management measure and improve program effectiveness by identifying the following:

    • Defects resulting from site or systemic actions or inactions

    • Drivers of customer accuracy

    • Reasons for defect occurrence

    • Defect trends

    • Recommendations for corrective action

    • Training needs

21.5.10.1.6 (10-01-2026)

Terms and Acronyms

  1. See the table below for a list of acronyms commonly used in this IRM.

    ACRONYM DEFINITION
    ACTC Additional Child Tax Credit
    AIMS Audit Information Management System
    AOTC American Opportunity Credit
    ATC Adoption Tax Credit
    BMF Business Master File
    DLN Document Locator Number
    EGC Employee Group Code
    EITC Earned Income Tax Credit
    IDRS Integrated Data Retrieval System
    IMF Individual Master File
    PBC Primary Business Code
    PTC Premium Tax Credit
    RAIVS Return and Income Verification Services
    SNOD Statutory Notice of Deficiency
    SSN Social Security Number
    TAS Taxpayer Advocate Service
    WFTC Working Families Tax Cuts

  2. For a comprehensive listing of any IRS acronyms, please refer to the Acronym Database.

21.5.10.1.7 (10-01-2026)

Related Resources

  1. Refer to IRM 1.4.2.1.8, Related Resources, for information on related resources that impact internal controls.

  2. Below are additional websites, job aids, or electronic tools that are required to assist in completing work in Accounts Management (AM) (list is not all inclusive):

    • Taxpayer Services - Accounts Management

    • Account Management Services (AMS) is a web-based system that emphasizes the sharing of key business data and provides a consolidated and synchronized view of taxpayer data and contact information from various IRS systems

    • Servicewide Electronic Research Program (SERP) is utilized to find SERP Alerts, IPUs, Correspondex Letters, IRM Supplements and other information

    • Document 6209 (IRS Processing Codes and Information)

    • IRS.gov

    • Tax code, regulations and official guidance, for the Internal Revenue Code (IRC)

    • CCJA - IDRS Command Code Job Aid

    • Correspondence Imaging Inventory (CII) may be used for scanning all AM adjustment receipts and correspondence into digital images for case work resolution

    • Electronic Publishing website may be used to research forms, instructions, publications, and other Internal Revenue Manuals, revenue procedures and IRS announcements

    • Employee User Portal (EUP) is used to view corporate and individual electronic tax returns filed via MeF

    • Integrated Automation Technologies (IAT) Job Aids are tools used to simplify taxpayer account processing by assisting the user with IDRS research and input

    • Technical Communication Documents (TCD)

    • IRM 20.1, Penalty Handbook

    • IRM 1.4.2.1.8, Related Resources, that impact internal controls

    • IRM 4.19.16, Claims

    • IRM 25.6.1.10, Claims, Abatements and Refunds

    • Correspondex Letters

    • Taxpayer 360

21.5.10.2 (10-01-2025)

What Are Examination Issues?

  1. Taxpayers contact Customer Account Services (CAS), Accounts Management (AM) or Taxpayer Assistance Centers (TACs) to resolve account issues or to obtain account information. Integrated Data Retrieval System (IDRS) research may show that Examination has selected an account/module for audit or as part of a special project. For more information refer to Exhibit 21.5.3-1, Claim Processing with Examination Involvement. For more information on resolving inquiries involving Exam, refer to IRM 21.5.6, Freeze Codes, IRM 4.19.10, Campus Examination Fraud, IRM 4.19.13, General Case Development and Resolution, IRM 4.19.14, Refundable Credits Strategy, and IRM 4.19.15, Discretionary Programs.

    Note:

    The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For more information about the TBOR, see Taxpayer Bill of Rights and Pub 1, Your Rights as a Taxpayer.

  2. Compliance projects, such as Revenue Protection Strategy, which includes Earned Income Tax Credit (EITC) have statutory changes yearly. These procedures will be updated as information is available.

21.5.10.3 (10-01-2026)

Examination Issues Research

  1. The Examination issue criteria is divided into two groups, Category A and Category B.

    • Category A criteria have the highest examination potential and must be routed to Examination Classification prior to resolution of the taxpayer's issue. Refer to Exhibit 21.5.3-2, Examination Criteria (CAT-A) – General, for more information.

    • Category B criteria applies to BMF returns. Refer to IRM 21.5.3.4.12, Category B Criteria (BMF Only), for more information.

  2. Examination also reviews original returns which meet certain criteria. Refer to IRM 21.5.10.3.2, Pre-Refund Audits.

21.5.10.3.1 (10-01-2018)

Integrated Data Retrieval System (IDRS) Research Exam Issues

  1. Research IDRS and provide taxpayers with available information for tax returns being examined. Use the following procedures to identify if the examination is located in Field Exam or Campus Exam.

    1. Identify tax period under examination (Is there a Transaction Code (TC) 420 or TC 424 on module?)

    2. Research for available AIMS information for the tax period (Command Code (CC) AMDISA)

    3. Use CC AMDIS/CC AMDISA to determine AIMS current status

    4. Research CC AMDISA to determine the Primary Business Code (PBC)

    • Field Exam - Primary Business Code (PBC) 201 through 215, (International) 320 through 328, and 330 - Follow procedures in Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases

    • Campus Exam - PBC 190 through 194, 295 through 299, and 398 - Follow procedures in Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases Field Exam - Primary Business Code (PBC) 201 through 215, (International) 320 through 328, and 330 - Follow procedures in Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases

    • Appeals - PBC 6XX (XX = appeals office code) AIMS Statuses 80-89 - Follow procedures in Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases, and Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases

  2. Examination related freeze codes are listed below. Refer to IRM 21.5.6.4, Freeze Codes Procedures, for information on working these freezes. Account action may be restricted.

    • -E: TC 810 hold

    • -L: Open Examination Indicator

    • P-: Refund Cancellation

    • -Q: Unallowable Refund Freeze

21.5.10.3.2 (10-01-2017)

Pre-Refund Audits

  1. The IRS identifies issues that indicate a taxpayer may not be entitled to all or part of the refund amount claimed. The questionable part of the refund is held pending review. Examination releases the refund when the taxpayer provides information indicating entitlement to the refund. The remaining refund is direct deposited if the taxpayer originally requested direct deposit. Refer to IRM 21.5.10.4.1.2, Compliance Refund Hold Projects.

21.5.10.4 (10-01-2015)

Examination Issue Procedures

  1. Follow the procedures in this IRM when a contact involves an Examination issue.

21.5.10.4.1 (10-01-2014)

Earned Income Tax Credit (EITC) and Other Projects

  1. Taxpayers who claim Earned Income Tax Credit (EITC) for a current or prior tax year may experience a delay in receipt of the EITC and/or the Additional Child Tax Credit (ACTC) portion(s) of their refunds because of a screening process which identifies questionable item(s) on their return.

    Caution:

    Do not release the refund under any circumstance, only Campus Exam has this authority.

  2. The taxpayer receives a Computer Paragraph CP 75, Refund Hold - Return Being Examined Regarding Credits Claimed, Need More Information, CP 75A, Refund Hold - Return Being Examined Regarding Credits, Dependent Exemption(s) and/or Filing Status, Need More Information, CP 06, Request for Supporting Documentation, or CP 06A, Request for Supporting Documentation. The CP 75 and CP 06 notices (which generates within 17 days from the date the credit is frozen) advise the taxpayer that the refund is on hold pending the examination of the tax return.

  3. The notices advise the taxpayer of the issues being examined. Another letter is issued within 30 days requesting the same information, if the taxpayer does not reply. The subsequent letter includes a report that proposes changes to the taxpayer's account. For more information refer to IRM 4.19.14.5, RPS Casework Procedures.

21.5.10.4.1.1 (10-01-2026)
Referring Cases to the Taxpayer Advocate Service (TAS)

  1. Accounts Management assistors no longer submit Form 911. Refer taxpayers to TAS when the contact meets TAS Criteria and you can't resolve the taxpayer's issue the same day. See IRM 13.1.7.3, TAS Case Criteria, for more information. "Same Day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer "same day" cases to TAS unless the taxpayer asks for a referral to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.5, Same Day Resolution by Operations.

  2. Advise the taxpayer that TAS assistance may be requested through Form 911. Form 911 can be: Downloaded from www.taxpayeradvocate.irs.gov. It can be submitted via email, fax, or mail, per form instructions.

  3. It is important that all IRS employees handle potential TAS cases with the taxpayer’s best interest in mind. Provide the Taxpayer Advocate Service (TAS) toll-free number, 877-777-4778 or TTY/TDD 800-829-4059, to the taxpayer and advise the taxpayer that TAS is available if they are not satisfied with the service received. For additional information, refer to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

21.5.10.4.1.2 (10-01-2026)
Compliance Refund Hold Projects

  1. A Transaction Code (TC) 810 or TC 570 indicates a stopped/frozen refund if a taxpayer’s return is under review, or the previous review is not closed. The TC 810 or TC 570 is used by:

    • Exam - identified by a TC 424 or TC 420

    • Return Integrity and Compliance Services (RICS) Automated Questionable Credit (AQC) - identified by a TC 971 AC 128


    If the taxpayer does not claim the same items on a subsequent return, the refund is released in most cases. Consider a referral to Taxpayer Advocate Services (TAS) in instances where the taxpayer indicates there is an economic hardship.

    Note:

    Use Audit Information Management System (AIMS) status codes to determine how to respond to the taxpayer for Exam related issues. The taxpayer has the right to finality, which is the right to be informed of the status of his or her examination and be given a clear explanation of what is expected of them or what the taxpayer may expect from IRS (including time frames). Research AIMS on the tax period that is frozen. Refer to Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases, and Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases, for more information on AIMS status codes.

  2. If the refund is held by a TC 810, then a TC 811 posts in the same cycle to release the portion of the refund not related to the audit issue, as specified below:

    • EITC only

    • EITC and Additional Child Tax Credit (ACTC)

    • EITC and Premium Tax Credit (PTC)

    • EITC and American Opportunity Tax Credit (AOTC)

    • PTC only

    • American Opportunity Tax Credit only

    • Adoption Tax Credit (ATC)

    • Or other various audit combinations (e.g., EITC, ACTC, PTC, and/or AOTC, ATC)


    Once Examination’s review is complete, a second TC 811 posts to release the EITC, ACTC, AOTC, or the PTC portion of the refund if applicable.

  3. If Command Code (CC) TXMOD shows a TC 570 or TC 810 with open AIMS information, follow procedures below for Exam related issues:

    Note:

    If no AIMS information and there is a TC 810 with a TC 971 Action Code (AC) 128 and a MISC field of AQCPTC###, refer the taxpayer to the Automated Questionable Credit toll-free line 855-873-2100 and provide the hours of operation, Monday - Friday 7:00 am - 9:00 p.m. CT. For correspondence inquiries, fax to number 855-855-0616. For more information refer to IRM 25.25.7.9, Phone Calls Received via Toll-Free Line 855-873-2100 or TAC Appointments.

    ROW IF AND THEN
    1 A TC 570 or TC 810 stopped the refund It is 30 days or less since the cycle date of the TC 570 or TC 810. Advise the taxpayer the IRS contacts the taxpayer within 30 days from the cycle date of the TC 570 or TC 810. Do not prepare Form 4442/e-4442, Inquiry Referral. Do not refer the calls to Campus Examination.
    2 A TC 570 or TC 810 stopped the refund It is more than 30 days since the cycle date of the TC 570 or TC 810. Refer to Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases.
    3 A TC 570 or TC 810 stopped the refund and you received correspondence concerning the Premium Tax Credit (PTC) (e.g., late reply to Letter 12C or loose Form 1095-A, Health Insurance Marketplace Statement) It is more than 30 days since the cycle date of the TC 570 or TC 810. Refer the correspondence to Exam. Use Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases, to route the information.

  4. Check TXMOD for the second TC 811 and follow the procedures below:

    ROW IF AND THEN
    1 A second TC 811 is pending or posted in the applicable tax module No TC 846 (for the frozen portion of the overpayment) is present and less than 30 days from the input of the second TC 811. Advise the taxpayer to expect a refund within 4 weeks.
    2 A second TC 811 is pending or posted in the applicable tax module No TC 846 (for the frozen portion of the overpayment) is present and 30 or more days from the input of the second TC 811. Refer to Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases.
    3 A second TC 811 is not present or is unpostable in the applicable tax module, and one of the previous two year’s modules is in AIMS control status 54, 55, or 57 The taxpayer has not received a response. Refer to Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases.
    4 A second TC 811 is not present AIMS control status is 90. Refer to Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases.
21.5.10.4.1.3 (10-01-2018)
Unallowable Earned Income Tax Credit (EITC) (Self Employment Tax Not Figured)

  1. Refer to IRM 21.6.3.4.2.7.7, Earned Income Tax Credit (EITC) and Self-Employment Tax, for EITC information. Also, see IRM 21.6.3.4.2.7.10 (2), Earned Income Tax Credit (EITC) - Claims, for information regarding EITC and the Protecting Americans from Tax Hikes Act of 2015 (PATH) Act.

21.5.10.4.2 (04-30-2026)

Exam Soft Notices CP 87A, CP 87B, CP 87C, and CP 87D

  1. The Exam Soft Notices inform the taxpayer that they claimed one of the various tax benefits for a dependent or qualifying child. The letters address the following scenarios:

    • CP 87A, We Need to Verify Your Dependents or Qualifying Child. Taxpayer claimed a dependent and/or qualifying child for EITC that is duplicated on another return

    • CP 87B, Exam Dupe TIN Notice - Please Help Us Confirm You Can Claim Yourself. Taxpayer claimed themselves, and another taxpayer also claimed them as a dependent

    • CP 87C, We Need to Verify Someone Qualifies as Your Dependent. Taxpayer claimed a dependent or qualifying child that is claimed on another return. The dependent claimed has reported gross income for more than the deduction amount for a dependent

    • CP 87D, We Need to Verify Your Dependents. Taxpayer claimed self and is also claimed on a joint return

    Note:

    A Transaction Code (TC) 971, Action Code (AC) 138 generates when one of the Exam soft notices listed above is generated.

  2. The Exam Soft Notices are sent for information only. No adjustment is made to the return unless the taxpayer initiates an adjustment. Destroy undeliverable Exam Soft notices as classified waste.

  3. Each taxpayer is asked to check his/her tax return (for the tax year indicated on the notice) and ensure the information is correct. If the taxpayer is:

    • Entitled - no action is required.

    • Not entitled to the dependent or Qualifying Child, the notice advises them to file Form 1040-X, Amended U.S. Individual Income Tax Return, for the tax year referenced in the CP Notice, and not to make the same error on his/her next tax return.

  4. Refer to the table below for phone inquiries in response to these notices:

    ROW IF AND THEN
    1 Taxpayer calls Needs clarification of tax law Refer to IRM 21.1.1.3(5) and (6), Customer Service Representative (CSR) Duties, for more information concerning tax law questions.
    2 Taxpayer calls Claims they are a victim of identity theft Refer to IRM 25.23.12.4, Tax-Related Identity Theft, for guidance.
    3 Taxpayer calls Agrees they should not have claimed dependent or EITC Advise the taxpayer to complete Form 1040-X to correct the original return. Inform the taxpayer they can obtain a copy of Form 1040-X and the instructions by going to www.irs.gov and selecting the forms and publication tab and typing "1040-X" in the search box. If the taxpayer has no internet access offer to mail the Form 1040-X. Use the Elite tool in AMS to mail taxpayer the form.

    Note:

    For more information concerning tax law refer to IRM 21.1.1.3, Customer Service Representative (CSR) Duties.
    4 Taxpayer calls Used an incorrect Social Security Number (SSN)

    1. Advise the taxpayer to correct the SSN on future filings. If the taxpayer used a preparer to file the return, advise them to provide the preparer with the correct SSN for future filings.

    2. Taxpayer does not need to do anything for current tax return.

    3. Refer to IRM 21.6.1.7, Command Code (CC) DUPED and (CC) DDBCK, to determine if CC DUPED or CC DDBCK can be corrected by the CSR.
    5 Taxpayer calls Wants to report information on the other taxpayer claiming dependent/EITC (e.g., both taxpayers are claiming the same dependent and claiming EITC)

    1. Inform the taxpayer the IRS has all the information concerning the other taxpayer and there is no need to take any action at this time.

    2. Explain that you cannot discuss another taxpayer's income tax return because of disclosure laws and the Privacy Act.
    6 Taxpayer calls Determines they are entitled to the benefit after a review of the tax law as above

    1. Explain to the taxpayer that no action is needed if the SSN on the return is correct and, after reviewing the Form 1040 Instructions, they are entitled to claim the dependent or EITC.

    2. Advise the taxpayer Exam may contact them later to verify the claim.

  5. Refer to the table below for written correspondence in response to these notices:

    ROW IF TAXPAYER AND THEN
    1 Files Form 1040-X N/A

    1. Adjust account per IRM 21.5.3, General Claims Procedures.

    2. Ensure you adjust all related line items (e.g., dependent or EITC).
    2 Sends a signed letter agreeing they should not have claimed the dependent or EITC N/A Send the applicable letter advising the taxpayer to complete a Form 1040-X to correct the original return. Inform the taxpayer they can obtain a copy of Form 1040-X and the instructions by going to www.irs.gov.

    Reminder:

    An assessment/disallowance of credits cannot be made on an account without a signed return, a signed amended return or without the issuance of a Statutory Notice of Deficiency (SNOD). If the account is a joint account and only one person signed the letter, the assessment cannot be made. In addition, a signed letter is not signed under the penalties of perjury. The assessment cannot be made without a SNOD, or an amended return signed by the taxpayers per IRC 6213.
    3 Sends a letter stating they are entitled to the dependent or EITC Poses a question

    1. Send the proper letter thanking them for the information.

    2. Answer the taxpayer’s general question and include the explanation in number 3 below.

    3. Advise the taxpayer, that even though the SSN entered on the return is correct and the taxpayer has determined (after reviewing the requirements in the Form 1040 Tax Package) that they are entitled to claim the dependent or EITC, Exam may contact the taxpayer later to verify the claim.
    4 Sends documentation claiming they are a victim of identity theft OR
    sends Form 14039, Identity Theft Affidavit, to report on another taxpayer claiming a dependent/EITC (e.g., both taxpayers are claiming the same dependent and claiming EITC)    		 N/A Refer to IRM 25.23.4.4, Taxpayer Inquiries Involving Identity Theft (IDT), for guidance. Update to the correct IDT category code and reassign per AM Site Specialization Temporary Holding Numbers.
    5 Sends a letter stating they are entitled to the dependent Does not pose a question No further action is required. Treat correspondence as classified waste.
    6 Sends a letter stating someone else is or is not entitled to claim them as a dependent Poses a question Send the proper letter thanking them for the information.
    7 Sends a letter stating someone else is or is not entitled to claim them as a dependent Does not pose a question No further action is required. Treat correspondence as classified waste.
    8 Sends a letter stating they used an incorrect SSN N/A

    1. Reply to the taxpayer that they need to correct the SSN on future filings. If the taxpayer used a preparer to file the return, advise them to provide preparer with the correct SSN for future filings.

    2. Taxpayer does not have to do anything for the current tax return.
21.5.10.4.3 (10-23-2025)

Audit Reconsiderations

  1. Individual Master File (IMF) Audit Reconsideration is the administrative process utilized by the IRS uses to reevaluate the determinations of a prior audit that resulted in an unpaid tax assessment or the reversal of a tax credit. Cases closed without an examination and with no additional tax assessed, do not qualify for audit reconsideration and must not be routed to Exam. Refer to IRM 4.13.1.3.1, Research/Initial Case Screening, for information to determine if the case meets audit reconsideration criteria. Refer to IRM 4.13.1.3.2, Function Responsible & Routing Instructions, for routing instructions. Taxpayers requesting audit reconsideration typically have a balance due and may require holds on collection action. If the taxpayer is inquiring about the status of their reconsideration request, refer to IRM 4.13.1.3.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function.

    Note:

    See Document 6209, Section 12.5(8), Disposal Codes.

  2. Business Master File (BMF) Audit Reconsideration - BMF Audit Reconsiderations go through Exam Classification. Accounts Management works non-selected cases. Refer to IRM 4.13, Audit Reconsideration.

    • Send all BMF Audit Reconsiderations to Exam Classification

    • Secure the Transaction Code (TC) 421 document, if possible, prior to sending to Exam Classification

  3. If Exam Classification returns the BMF Audit Reconsideration and provides instructions to allow the claim, input the adjustment with a TC 291, using Blocking Series (BS) 18.

    Note:

    An adjustment to an account with a previously posted TC 160/161 requires a secondary TC 16X to prevent an Unpostable 334 Reason Code (RC) 6 situation.

  4. If Exam Classification returns the BMF Audit Reconsideration and provides instructions to disallow the claim, follow procedures in IRM 21.5.3.4.6.1, Disallowance and Partial Disallowance Procedures.

21.5.10.4.4 (10-01-2025)

Requests for Copies of Audit Reports

  1. Follow instructions in the table below to request copies of an audit report:

    IF AND THEN
    The taxpayer is requesting a copy of their audit report A Transaction Code (TC) 421 is present on the module(s).

    1. Refer a Form 4442/e-4442, Inquiry Referral, to Exam at the campus based on the Primary Business Code (PBC). Research Command Code (CC) AMDISA or CC TXMOD for the PBC.

      Exception:

      For BMF accounts refer to IRM 21.3.5.4.3(8), How to Transmit/Route Referrals to Another Office/Function.

    2. Select "IRM" referral type and category "Audit Reports (copies)."

    3. Note on Form 4442/e-4442:

      1. the DLN of the audit assessment (usually the TC 300), and

      2. the controlling DLN on CC TXMOD or CC IMFOBT.

    4. Specify which year(s) the taxpayer is requesting.

    5. If there is more than one audit on the same year, identify which audit the taxpayer is questioning.

    6. For separated or divorced taxpayers, prepare the Form 4442/e-4442 referral under the requesting taxpayer’s TIN, with all the above information. Provide specific mailing instructions and address.
    The taxpayer is requesting a copy of their audit report A TC 421 is not present on the module(s). TS Campus or SBSE Campus: Transfer call per procedures in IRM 21.5.10.5, TS Accounts Management Call Transfers to Exam.

  2. Advise the taxpayer it may take up to 60 days to receive the copy of the audit report. Do not charge the taxpayer for a copy of audit report. Forward the request to the campus where the audit occurred.

    1. TS employees - Refer to IRM 4.19.19.18, Other Contact Information, for Exam fax numbers.

    2. SB/SE employees - Refer to SERP Who/Where Audit Reconsideration Requests, Central Reconsideration Unit (CRU) Addresses.

21.5.10.5 (10-23-2025)

TS Accounts Management Call Transfers to Exam

  1. Accounts Management assistors have the ability to transfer calls to TS Campus Examination or SBSE Campus Examination in specific situations. This functionality is available as an alternative for routing Form 4442/e-4442, Inquiry Referral. The assistor must try to resolve the taxpayer’s issues before transferring the call to Examination. The transfer capability does not circumvent the guidelines outlined in Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases.

    Note:

    Do not transfer all Campus Exam calls. Only transfer calls that meet the guidelines in paragraph (4) below and by following the AIMS Status Code Guide in Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases.

    Note:

    The Exam Transfer Numbers are for Campus Exam Cases only.

  2. Accounts Management assistors DO NOT have the ability to transfer calls to Field Exam. For guidance on how to resolve calls for Field Exam cases, refer to Exhibit 21.5.10-1, Audit Information Management System (AIMS) Status Code Guide - Field Cases.

  3. Assistors without the capability to transfer a call need to prepare a Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to SERP Who/Where at Form 4442 Referral Fax Numbers for the fax numbers.

    Note:

    BMF Assistors - Prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to SERP Who/Where at Form 4442 Referral Fax Numbers for the fax numbers.

  4. Transfer taxpayers with accounts meeting any of the transfer criteria outlined below:

    Note:

    Transfer PINs as covered in IRM 21.1.3.2.5, Initial Authentication Transfer Procedures/Transfer PIN, are valid only for call transfers within Accounts Management and do not apply to Exam transfers.

    • Taxpayers who have an open audit with an Exam Freeze Code (-L), an AIMS status code between 10 and 57, AND an unreversed Transaction Code (TC) 420 or TC 424 is on the module

    • Taxpayers who have a closed audit with an open Exam control base on IDRS indicating there is an open Audit Reconsideration case

    • Any status code listed in Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases, that says to transfer the taxpayer. The call must be transferred based on the Primary Business Code (PBC)

  5. Refer to Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases, which outlines how to identify what campus the case is open in and the proper procedures to follow. Refer to IRM 4.19.19.18, Other Contact Information, for Correspondence Exam Hours of Operation.

    Caution:

    Do not transfer calls unless the chart in Exhibit 21.5.10-2, Audit Information Management System (AIMS) Status Code Guide - Campus Cases, specifically instructs you to transfer the call.

  6. Call transfer numbers for PBC codes in the 100 range

    • English - Transfer to 1517

    • Spanish - Transfer to 1518

  7. Call transfer numbers for PBC codes in the 200 range

    • English - Transfer to 1861

    • Spanish - Transfer to 1862

  8. International - Not Toll Free

    • 267-941-1037 - Hours of operation are Monday - Friday, 9:00 am - 9:00 p.m. CT

    Note:

    If a call is received outside the hours of operation, prepare a Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to SERP Who/Where at Form 4442 Referral Fax Numbers for the fax numbers.

Exhibit 21.5.10-1

Audit Information Management System (AIMS) Status Code Guide - Field Cases

Caution:

Field Exam Cases have a Primary Business Code (PBC) 201 through 215, 320 through 328, and 330.

Note:

Never tell the taxpayer there is Exam activity on the account if in Status Codes 00, 05, 06, 07, 08, 09, or 10. The taxpayer is not contacted if the case is not examined. Follow normal procedures to handle unrelated inquiries.
AIMS Status may indicate a future date in the "current status code line" . This is the date the case is scheduled to enter the status indicated. Use the correct status code depending on the date of the inquiry. If the date of the call is before the future date, use the current status code indicated on Command Code (CC) AMDISA.

Reminder:

Always verify the current mailing address on file. If the taxpayer says they have moved, update the entity with the new address. For instructions on inputting an address change refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, and IRM 21.5.2.4.2, Adjustments With Oral Statement. Only prepare Form 4442/e-4442, Inquiry Referral, for an address change when it meets the criteria for a particular AIMS status; do not forward when an address change is the only issue. EEFax the Form 4442/e-4442 to the Exam (or Appeals, if applicable) function where the AIMS control is located. Do not forward a Form 4442/e-4442 to exam when the status code below says "Do Not Refer" .

Note:

Determine the AIMS control to ensure proper routing of Form 4442/e-4442. Research CC AMDISA for the Primary Business Code (PBC) for Location of the Exam Employee Group Code (EGC) (1XXX or 2XXX only), for the Field Office where the case is assigned.
The link to the Exam Employee Group Code is located on the SERP home page under Who/Where tab and it's provided in the table below for the fax and/or telephone numbers for Field Cases.

Reminder:

If taxpayers receive a notice with a contact name and phone number, advise the taxpayer they may contact the examiner directly.

ROW IF AIMS STATUS CODE IS AND THEN
1 00 thru 06 or 08
Examination Not Started		 This status does not have anything to do with taxpayer's inquiry

Note:

If the Source Code in AIMS is 01, 20, 50, 68 or is not related to a specific claim as shown in Document 6209, Section 12.5.4, Source Codes - Grouped by Category, then this status does not have anything to do with taxpayer's inquiry

  1. Do not tell the taxpayer of examination involvement. Do not refer.

  2. Resolve the taxpayer issue.
2 00 thru 06 or 08
Examination Not Started		 The taxpayer filed a claim and the claim is selected for examination (e.g., Source Code 30 on AIMS)
Refer to Document 6209, Section 12.5.4, Source Codes - Grouped by Category, for Source Code explanations

  1. Advise the taxpayer their return is under review and the IRS will contact them if we need more information.

  2. If more than 120 days since the account went into the status, prepare a Form 4442/e-4442 to the assigned office.
3 07
Transfer
The case is in transit to another office either at the taxpayer’s request or by IRS determination. 		Less than 30 days since update to Status 07, no letter/reply received Advise taxpayer their case is in transit to another office. The receiving office contacts the taxpayer within 30 days (of status update to 07). Do not refer.
4 07
Transfer
The case is in transit to another office either at the taxpayer’s request or by IRS determination.		 30 days or more since update to Status 07, no letter/reply received

  1. Prepare Form 4442/e-4442 and EEFax to the Exam office where the transferred AIMS control is located.

  2. For AIMS control location information, refer to the Employee Group Code (EGC) Contacts, then click on EXAM Employee Group Code (EGC) Contacts.

  3. Advise the taxpayer someone will contact them within 30 days.
5 09 thru 11
Assigned But No Time Applied		 N/A Do not tell the taxpayer of examination involvement. Advise the caller their return is under review and the IRS will contact them if we need more information. Do not refer.
6 12 thru 49
Examination Started		 N/A

  1. If the taxpayer requests a call back or provides additional information concerning the examination of their account, prepare a Form 4442/e-4442 and EEFax to the Exam office where the AIMS control is located.

  2. For AIMS control location information, refer to the Employee Group Code (EGC) Contacts, then click on EXAM Employee Group Code (EGC) Contacts.
7 51 thru 56; 58 or 59
Preparing to Close Case		 Less than 30 days in Status code Advise taxpayer to allow 60 days for a notice. Do not refer.
8 51 thru 56; 58 or 59
Preparing to Close Case		 Taxpayer has additional information to submit or it is 30 days or more from the taxpayer's previous reply to correspondence and the taxpayer has not received a reply

  1. Prepare Form 4442/e-4442.

  2. Mark on the top of the form "Expedite case in Status 51-56 or 58-59" and EEFax to the Exam office where the AIMS control is located.

  3. For AIMS control location information, refer to the Employee Group Code (EGC) Contacts, then click on EXAM Employee Group Code (EGC) Contacts.

  4. Advise the taxpayer someone will contact them within 30 days.
9 57
Surveys
Taxpayer's account has a -L freeze and the account is in Status 57, the taxpayer is not aware the return is being reviewed.		 If the taxpayer filed a claim - and the opening creation date (Shown on CC AMDISA as OPNG-CRTN/TRANSFER-DT>) is 120 days or less Advise the taxpayer their return is under review and the IRS contacts them if the return is selected for examination. A refund (if applicable) should be scheduled within 160 days of opening creation date. Do not refer.
10 57
Surveys
Taxpayer's account has a -L Freeze and the account is in Status 57, the taxpayer is not aware the return is being reviewed.		 120 days or more from the opening creation date

  1. Prepare Form 4442/e-4442 and EEFax to the Exam office where the AIMS control is located.

  2. For AIMS control location information, refer to the Employee Group Code (EGC) Contacts, then click on EXAM Employee Group Code (EGC) Contacts.

  3. Advise the taxpayer someone will contact them within 30 days.
11 80 thru 89
Appeals
Cases referred to Appeals by taxpayer request or when a taxpayer petitions Tax Court.

Note:

Appeals PBC is 6XX (XX = Appeals Office Codes). Refer to Document 6209, Section 13.2, Appeals Codes for the complete listing.

 If 45 days or less since referral to Appeals (Status 81) and no correspondence received Advise the taxpayer the case has been sent to Appeals and to expect a letter or telephone call from Appeals within 45 days. Do not refer.
12 80 thru 89
Appeals
Cases referred to Appeals by taxpayer request or when a taxpayer petitions Tax Court.

Note:

Appeals PBC is 6XX (XX = Appeals Office Codes). Refer to Document 6209, Section 13.2, Appeals Codes for the complete listing.

 46-59 days since referral to Appeals, and no contact from Appeals

  1. Prepare Form 4442/e-4442 and send to the Appeals Account Resolution Specialist (AARS) team by email or EEFax. Refer to the Appeals Accounts Resolution and Customer Service Contact on SERP under the Who/Where page for the email address and EEFax number.

  2. Advise the taxpayer someone will contact them within 30 days. If 30 days has passed, refer the taxpayer to Appeals Customer Service at 855-865-3401.
13 90
Closed
Examination is complete. If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.		 Taxpayer is asking about a refund or notice from the audit Advise taxpayer to allow 6 weeks from the Status 90 date for the processing of any refund/notice. Do not refer.
14 90
Closed
Examination is complete. If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.		 Taxpayer has not requested an Audit Reconsideration

  1. Advise the taxpayer the examination is closed.

  2. Determine if the taxpayer qualifies for Audit Reconsideration. Refer to IRM 4.13.1.2.1, Criteria for Reconsideration.

  3. For BMF Audit Reconsideration, refer to IRM 21.5.10.4.3, Audit Reconsiderations.

  4. For routing procedures, refer to IRM 4.13.1.3.2, Function Responsible & Routing Instructions.

  5. If the taxpayer does qualify, explain the Audit Reconsideration procedures and processing time frames. Refer to IRM 4.13.1.3.3, Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function.

  6. Issue Letter 3338C, Audit Reconsideration Acknowledgement Letter, if appropriate.
15 90
Closed
Examination is complete. If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.		 Less than 60 days since the taxpayer has requested an Audit Reconsideration

  1. Confirm Letter 3338C was sent.

  2. Ask the taxpayer if they have a new address. If yes, change the address. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, for instructions on inputting an address change.

  3. If an open case control is present on CC TXMOD, prepare Form 4442/e-4442 with new address and EEax to Exam Operation where the AIMS control is located.

  4. For AIMS control location information, refer to the Employee Group Code (EGC) Contacts, then click on EXAM Employee Group Code (EGC) Contacts.
Exhibit 21.5.10-2

Audit Information Management System (AIMS) Status Code Guide - Campus Cases

  1. Calls can be transferred to Exam following the procedures in IRM 21.5.10.5, TS Accounts Management Call Transfers to Exam, as a replacement for routing Form 4442/e-4442, Inquiry Referral. Follow the AIMS status code table below to determine when a call transfer or a referral would be proper. Assistors without the capability to transfer a call need to prepare a Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers or refer to the Employee Group Code (EGC) contact listing.

    Note:

    BMF Assistors - Prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

  2. Determine the AIMS control to ensure proper transfers of calls and/or routing of Form 4442/e-4442. Research Command Code (CC) AMDISA for the Primary Business Code (PBC). All Campus examinations reflect an Employee Group Code (EGC) (5XXX). Use the PBC Call Transfers chart below when directed to transfer a call based on the AIMS control.

Caution:

Correspondence Exam cases are located in the Campus and can be identified by the 3-digit Primary Business Code (PBC), located on CC AMDISA. See Form 4442/e-4442 Referrals section in the chart below.

IF PBC CODE IS TRANSFER TO REFER FORM 4442/e-4442 TO
190 English - Transfer call to 1517
Spanish - Transfer call to 1518
 Andover
191 English - Transfer call to 1517
Spanish - Transfer call to 1518
 Atlanta
192 English - Transfer call to 1517
Spanish - Transfer call to 1518
 Austin
193 English - Transfer call to 1517
Spanish - Transfer call to 1518
 Fresno
194 English - Transfer call to 1517
Spanish - Transfer call to 1518
 Kansas City
295 English - Transfer call to 1861
Spanish - Transfer call to 1862
 Brookhaven
296 English - Transfer call to 1861
Spanish - Transfer call to 1862
 Cincinnati
297 English - Transfer call to 1861
Spanish - Transfer call to 1862
 Memphis
298 or 398 English - Transfer call to 1861
Spanish - Transfer call to 1862
 Ogden
299 English - Transfer call to 1861
Spanish - Transfer call to 1862
 Philadelphia


International - Not Toll Free

  • 267-941-1037 - Hours of operation are Monday - Friday, 9:00 am - 9:00 p.m. CT


Refer to IRM 4.19.19.18, Other Contact Information, for Correspondence Exam hours of operation.

Note:

AIMS Status may indicate a future date in the "current status code line" of CC AMDISA. This is the date the case is scheduled to enter the status indicated. Use the correct status code depending on the date of the inquiry.

Reminder:

Always verify the current mailing address on file. If the taxpayer says they have moved, update the entity with the new address. For instructions on inputting an address change refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes. Only prepare Form 4442/e-4442 for an address change when it meets the criteria for a particular AIMS status; do not forward when an address change is the only issue. EEFax the Form 4442/e-4442 to the Exam (or Appeals, if applicable) function where the AIMS control is located. Do not forward a Form 4442/e-4442 to Exam when the status code below says "Do Not Refer" .


Note:

Special guidance for Status 24, 33, 34, or 51 in PBC 295, 298 and 398.

If in Status 24, 33, or 34, in PBC 295 and in EGC range of 5400-5499 or 5800-5899, it is Brookhaven Service Center (BSC) Campus Pass-through Function (CPF). Send the Form 4442/e-4442 to the BSC CPF AIMS/PCS Coordinator at BSC mail stop 630 or EEFax to 855-849-3258.

If in Status 24, 33, 34, or 51, in PBC 298 or 398 and in the EGC range of 5400-5499, 5700-5799, or 5800-5899, it is Ogden Service Center (OSC) Pass-Through Entities (PTE). Send the Form 4442/e-4442, Inquiry Referral, to the OSC PTE AIMS/PCS Coordinator at OSC mail stop 4590 or EEFax to 855-235-6800.

Note:

Never tell the taxpayer there is Exam activity on the account if in Status Codes 00, 01, 06, 07, 08, 09, or 10. The taxpayer is not contacted if the case is not examined. Follow normal procedures to handle unrelated inquiries.


Exception:

If the claim involves Employee Retention Credit (ERC), do not prepare a referral if instructed below. Apologize to the taxpayer for the inconvenience they are experiencing while the amended quarterly tax return is being processed. Advise them their claim for ERC is under review.

ROW AIMS STATUS CODE AND THEN
1 00
Returns in Transit		 There is a frozen refund, a -R or P- freeze on the account, the taxpayer has received notification from Exam Operation, and

  • has questions about the notice, and

  • it is 30 days or less from AIMS creation or update

 Prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
2 00
Returns in Transit		 There is a frozen refund, a -R or P- freeze on the account, and the taxpayer has not received a

  • CP 75A, or

  • CP 75C, or

  • Letter 566 series (e.g., Letter 566-S), and

  • it is more than 30 days in the current status

 Prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
3 00
Returns in Transit		 Less than 90 days since update to Status 00 If the refund is being held, or the taxpayer says Exam contacted them for the issue in question, advise the taxpayer their return is under review because of a questionable item and the IRS will contact them if the return is selected for examination. Do not refer.
4 00
Returns in Transit		 90 days or more and the taxpayer has not received a letter or response

  1. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, for instructions on inputting an address change. Advise the taxpayer to allow 30 days for a letter or response.

  2. If the address has not changed, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
5 01
Unstarted Claims		 60 days or more since updated to Status 01

  1. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  2. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
6 06
Awaiting Classification
Cases not yet screened for possible selection for examination. Taxpayer is not aware their case is being screened for possible selection for examination. Return may not be examined.		 There is a frozen refund (-R or P- freeze), the taxpayer has received notification from Exam Operation, and

  • has questions about the notice, and

  • it is 30 days or less from AIMS creation or update

  1. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  2. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
7 06
Awaiting Classification
Cases not yet screened for possible selection for examination. Taxpayer is not aware their case is being screened for possible selection for examination. Return may not be examined.		 There is a frozen refund (-R or P- freeze), the taxpayer has not received a

  • CP 75A, or

  • CP 75C, or

  • Letter 566 series (e.g., Letter 566-S), and

  • it is more than 30 days in the current status

  1. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  2. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
8 06
Awaiting Classification
Cases not yet screened for possible selection for examination. Taxpayer is not aware their case is being screened for possible selection for examination. Return may not be examined.		 Less than 45 days since updated to Status 06 If the refund is being held, or the taxpayer says Exam contacted them for the same issue, advise the taxpayer the return is being screened for possible examination and the IRS will contact the taxpayer if the return is selected for examination. Do not refer.
9 06
Awaiting Classification
Cases not yet screened for possible selection for examination. Taxpayer is not aware their case is being screened for possible selection for examination. Return may not be examined.		 45 days or more and the taxpayer has not received a letter or response

  1. If -E Freeze is present, follow the instructions in IRM 21.5.6.4.10, -E Freeze. Do not send a Form 4442/e-4442 to Exam.

  2. If no -E Freeze is present, verify the taxpayer's current address.

    • If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, for instructions on inputting an address change. Advise the taxpayer to allow 30 days for a letter or response.

    • If the address has not changed, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
10 07
Transfer
The case is in transit to another office either by the taxpayer request or by IRS determination.		 Less than 30 days since updated to Status 07, no letter/reply received Advise the taxpayer their case is in transit to another office. The receiving office contacts the taxpayer within 30 days (of the Status 07).
11 07
Transfer
The case is in transit to another office either by the taxpayer request or by IRS determination.		 30 days or more since the update to Status 07, no letter/reply received

  1. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, for instructions on inputting an address change. Advise the taxpayer to allow 30 days for a letter or response.

  2. If the address has not changed, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
12 08
Selected Not Assigned
Prior to Exam contacting the taxpayer.		 Less than 30 days since update to Status 08, initial contact letter not sent If the refund is being held, advise the taxpayer their return is under review due to a questionable item and the IRS will contact them within 30 days if the return is selected for examination. At that time, Exam will explain what information is needed. Do not refer.
13 08
Selected Not Assigned
Prior to Exam contacting the taxpayer.		 30 days or more since update to Status 08 input

  1. Advise the taxpayer their return is under review and the IRS will contact them if we need more information. This process could take up to 120 days.

  2. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, for instructions on inputting an address change. Advise the taxpayer to allow 30 days for a letter.

  3. If there is no address change, do not refer or transfer the call.
14 09
Correspondence Exam
Prior to Exam contacting the taxpayer.		 If less than 30 days since update to Status 09 Advise the taxpayer their return is under review due to a questionable item and the IRS will contact them within 30 days if the return is selected for examination. Do not refer.
15 09
Correspondence Exam
Prior to Exam contacting the taxpayer.		 30 days or more since update to Status 09

  1. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, for instructions on inputting an address change. Advise the taxpayer to allow 30 days for a letter.

  2. If the address has not changed, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
16 10
Initial Contact Letter Sent
Audit process has begun.

Note:

Status 10 is the issue date of the notice or letter.


The following are Initial Contact Letters (ICLs)

  • CP 75

  • CP 75A

  • CP 75D

  • CP 06

  • CP 06A

  • Letter 566 series (e.g., Letter 566-S)

 14 days or less since update to Status 10 and the taxpayer has received a letter

  1. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  2. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

    Note:

    Do not advise the taxpayer that a new letter/notice will be issued.
17 10
Initial Contact Letter Sent
Audit process has begun.

Note:

Status 10 is the issue date of the notice or letter.

The following are Initial Contact Letters (ICLs)

  • CP 75

  • CP 75A

  • CP 75D

  • CP 06

  • CP 06A

  • Letter 566 series (e.g., Letter 566-S)

 14 days or less since update to Status 10 and the taxpayer has not received a letter

  1. Advise the taxpayer they will receive a notice or letter requesting they submit information (time frame starts from the Status 10 date).

  2. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, and then transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. If there is not an address change, follow the procedures in (a) above.

  4. Assistors without the capability to transfer a call, complete Form 4442/e-4442 and EEFfax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

Note:

Do not advise the taxpayer that a new letter/notice will be issued.
18 10
Initial Contact Letter Sent
Audit process has begun.

Note:

Status 10 is the issue date of the notice or letter.


The following are Initial Contact Letters (ICLs)

  • CP 75

  • CP 75A

  • CP 75D

  • CP 06

  • CP 06A

  • Letter 566 series (e.g., Letter 566-S)

 It is more than 14 days since the update to Status 10 and,

  • the taxpayer has not received a letter or response, or

  • the taxpayer has received the letter, or

  • the taxpayer says they have lost the letter

  1. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  2. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

    Note:

    Do not advise the taxpayer that a new letter/notice will be issued.
19 10
Initial Contact Letter Sent
Audit process has begun.

Note:

Status 10 is the issue date of the notice or letter.


The following are Initial Contact Letters (ICLs)

  • CP 75

  • CP 75A

  • CP 75D

  • CP 06

  • CP 06A

  • Letter 566 series (e.g., Letter 566-S)

 Taxpayer has received the letter and responded Advise the taxpayer to allow 30 days for a response.
20 12
Special Contact Letter Sent
This status is the same as Status 10. Some campuses use this status on certain cases.		 Less than 45 days since update to Status 12

  1. Advise the taxpayer they will receive a notice or letter requesting they submit information.

  2. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  3. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  4. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

Note:

Do not advise the taxpayer that a new letter/notice will be issued.
21 12
Special Contact Letter Sent
This status is the same as Status 10. Some campuses use this status on certain cases.		 45 days or more since the taxpayer responded to any initial contact letter and the taxpayer has not received a letter or response

  1. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  2. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

Note:

Do not advise the taxpayer that a new letter/notice will be issued.
22 17
Referral for ≡ ≡ ≡.

Caution:

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

 Less than 30 days since the taxpayer submitted information Advise the taxpayer their case is being evaluated and the Examiner will contact them within 30 days.
23 17
Referral for ≡ ≡ ≡ ≡.

Caution:

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

 30 days or more since the taxpayer submitted information

  1. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  2. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
24 20
Backdown From Appeals
Case is in transit from Appeals to Exam Operation.		 Less than 30 days since the taxpayer submitted information Advise the taxpayer to allow 30 days for a response.
25 20
Backdown From Appeals
Case is in transit from Appeals to Exam Operation.		 30 days or more since the taxpayer submitted the information

  1. EEFax any additional information to examination on Form/e-4442 where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

  2. Mark on the form "Expedite case in Status 20" .
26 22
30-Day
Cover letter for the first proposed Examination report issued which gives the taxpayer 30 days to respond.
30-day Letters:

  • Letter 525

  • Letter 566-B

  • Letter 566-D

 Less than 30 days since update to Status 22, no letter/reply received by the taxpayer

  1. Advise the taxpayer Examination issued the report.

  2. Verify the taxpayer's current address.

  3. If the taxpayer's address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, and then transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  4. If there is no address change, advise the taxpayer that once report is received to submit the requested information and allow 30 days for receipt.
27 22
30-Day
Cover letter for the first proposed Examination report issued which gives the taxpayer 30 days to respond.
30-day Letters:

  • Letter 525

  • Letter 566-B

  • Letter 566-D

 30 days or more since update to Status 22, no letter/reply received by the taxpayer

  1. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  2. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
28 22
30-Day
Cover letter for the first proposed Examination report issued which gives the taxpayer 30 days to respond.
30-day Letters:

  • Letter 525

  • Letter 566-B

  • Letter 566-D

 Taxpayer received the report and has information to submit Ask the taxpayer to submit the additional information to the requestor.
29 22
30-Day
Cover letter for the first proposed Examination report issued which gives the taxpayer 30 days to respond.
30-day Letters:

  • Letter 525

  • Letter 566-B

  • Letter 566-D

 Less than 30 days since the taxpayer responded and no letter or response received Advise the taxpayer to wait 30 days for a response. Do not refer.
30 22
30-Day
30-day Letters:

  • Letter 525

  • Letter 566-B

  • Letter 566-D

 30 days or more since the taxpayer responded

  1. Verify the taxpayer's current address.

  2. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, and then transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

  4. Do not transfer if there is no address change. If the taxpayer has submitted all their documentation and disagrees with the proposed adjustment, advise the taxpayer to review Pub 3498-A, The Examination Process (Audits by Mail), for appeal options.
31 23
Revised Report Sent - Awaiting Reply
Taxpayer information considered and a revised Examination report issued with a Letter 692.		 Less than 30 days since update to Status 23 and no letter/report received by the taxpayer

  1. Advise the taxpayer Examination issued the report.

  2. Verify the taxpayer’s current address.

  3. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, and then transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  4. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

  5. If there is no address change, advise the taxpayer that once the report is received to submit the requested information and allow 30 days for receipt. If the taxpayer has submitted all their documentation and disagrees with the proposed adjustment, advise the taxpayer to review Pub 3498-A, The Examination Process (Audits by Mail), for appeal options.
32 23
Revised Report Sent - Awaiting Reply
Taxpayer information considered and a revised Examination report issued with a Letter 692.		 30 days or more since update to Status 23 and no letter/report received by the taxpayer

  1. Verify the taxpayer's current address. If the address has changed, input the address change, refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  2. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
33 23
Revised Report Sent - Awaiting Reply
Taxpayer information considered and a revised Examination report issued with a Letter 692		 Taxpayer received the report and has information to submit Ask the taxpayer to submit the additional information to the requestor.
34 23
Revised Report Sent - Awaiting Reply
Taxpayer information considered and a revised Examination report issued with a Letter 692		 Less than 30 days since the taxpayer responded and no letter or response received Advise the taxpayer to wait 30 days for a response. Do not refer.
35 24
90-Day Letter - (Notice of Deficiency)
This is the taxpayer's legal deficiency notification and it is sent by certified mail.
Letter 3219, Notice of Deficiency or
Letter 555, Notification of Findings Based on Taxpayer Data - Tax Liability, (response to mail received during 90-day time frame.)

Note:

For PBC 295, 298 or 398 refer to note above the chart.

 Less than 90 days (150 days for international taxpayers) since AIMS Status 24 date and the taxpayer has not submitted additional information

  1. Advise the taxpayer that a statutory notice has been issued and to follow the instructions in the notice when it is received.

  2. Do not solicit for additional information. If the taxpayer says they have additional information to support their case, advise taxpayer to send information as soon as possible for Examination consideration.

  3. The 90-day (or 150 days for a statutory notice mailed to a taxpayer outside of the United States) time frame to petition Tax Court will not be extended.

  4. Verify the taxpayer's current address. If the address has changed, input the address change, refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, and then transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  5. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

  6. Do not transfer if there is no address change.

36 24
90-Day Letter - (Notice of Deficiency)
This is the taxpayer's legal deficiency notification and it is sent by certified mail.
Letter 3219, Notice of Deficiency or
Letter 555, Notification of Findings Based on Taxpayer Data - Tax Liability, (response to mail received during 90-day time frame.)

Note:

For PBC 295, 298 or 398 refer to note above the chart.

 Less than 90 days (150 days for international taxpayers) since AIMS Status 24 date and the taxpayer has lost or not received the letter

  1. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart in above.

  2. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 with the information the taxpayer is providing and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
37 24
90-Day Letter - (Notice of Deficiency)
This is the taxpayer's legal deficiency notification and it is sent by certified mail.
Letter 3219, Notice of Deficiency or
Letter 555, Notification of Findings Based on Taxpayer Data - Tax Liability, (response to mail received during 90-day time frame.)

Note:

For PBC 295, 298 or 398 refer to note above the chart.

 Taxpayer submitted additional information

  1. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  2. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 with the information the taxpayer is providing and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
38 24
90-Day Letter - (Notice of Deficiency)
This is the taxpayer's legal deficiency notification and it is sent by certified mail.
Letter 3219, Notice of Deficiency or
Letter 555, Notification of Findings Based on Taxpayer Data - Tax Liability, (response to mail received during 90-day time frame.)

Note:

For PBC 295, 298 or 398 refer to note above the chart.

 Taxpayer indicates they have not provided the information and the time frame for the Letter 3219 has expired

  1. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  2. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
39 25
Additional Information Requested		 Less than 30 days since update to AIMS Status 25 Advise the taxpayer Exam reviewed the additional information they submitted and more information is required. The taxpayer should hear from Exam within 30 days.
40 25
Additional Information Requested
The information submitted by the taxpayer was not sufficient to change report and additional information was requested.		 Taxpayer did not receive request for additional information

  1. Verify the taxpayer's current address.

  2. If the address has changed, transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax it to the Exam office where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

  4. If there is no address change, advise the taxpayer that once they receive the report, submit the requested information and allow 30 days for receipt.
41 25
Additional Information Requested
The information submitted by the taxpayer was not sufficient to change report and additional information was requested. 		Taxpayer responded to the request for additional information less than 45 days ago Advise the taxpayer to allow 45 days for a response from Exam or EITC Certification Operation.
42 25
Additional Information Requested
The information submitted by the taxpayer was not sufficient to change report and additional information was requested.		 Taxpayer responded to request for additional information and 45 days or more have passed and the taxpayer has not received a letter or response

  1. Verify the taxpayer's current address. If the address has changed, input the address change, refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  2. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
43 38
Suspense - Other
Cases referred to the campus fraud coordinator and the response from the coordinator is expected to take longer than 30 days.		 Less than 60 days since the taxpayer submitted information

  1. Advise the taxpayer Exam is evaluating their case and will contact them within 60 days.

  2. Verify the taxpayer's current address. If the address has changed, input the address change, refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  3. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  4. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
44 51
Manual Case to Close
Preparing to Close Case

Note:

For PBC 295, 298 or 398 refer to note above the chart.

 Less than 30 days since the taxpayer submitted information

  1. Advise the taxpayer to allow 30 days for a response.

  2. Verify the taxpayer's current address. If the address has changed, input the address change, refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  3. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  4. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
45 51
Manual Case to Close
Preparing to Close Case

Note:

For PBC 295, 298 or 398 refer to note above the chart.

 Taxpayer submitted additional information

  1. EEFax any additional information to examination on Form 4442/e-4442 where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

  2. Mark on the form "Expedite case in Status 51" .
46 52 and 53
90-Day - Statutory Notice of Deficiency being prepared		 Less than 30 days since the taxpayer submitted information

  1. Advise the taxpayer to allow 30 days for a response.

  2. Verify the taxpayer's current address. If the address has changed, input the address change, refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  3. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  4. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
47 52 and 53
90-Day - Statutory Notice of Deficiency being prepared		 More than 30 days since update to status 52 or 53 and no letter/ report received by the taxpayer

  1. Verify the taxpayer's current address. If the address has changed, input the address change, refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  2. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  3. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
48 52 and 53
90-Day - Statutory Notice of Deficiency being prepared		 Taxpayer submitted additional information

  1. EEFax any additional information to examination on Form 4442/e-4442 where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

  2. Mark on the form "Expedite case in Status 52 or 53" .
49 54
Reviewing Taxpayer Response		 If less than 30 days from Correspondence Receive Date (CRD)

  1. Advise the taxpayer Exam is reviewing their correspondence.

  2. Taxpayer should receive initial interim letter acknowledging receipt of the information submitted within 30 days of IRS receipt.

  3. Do not refer.
50 54
Reviewing Taxpayer Response		 If 30 days or more but less than 45 days from the Correspondence Receive Date (CRD) and the taxpayer has not received a response

Note:

After 30 days the CP 3500 is issued to the taxpayer as an interim letter.

  1. Advise the taxpayer Exam is reviewing their correspondence.

  2. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  3. Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  4. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
51 54
Reviewing Taxpayer Response		 45 days or more have passed from the Correspondence Receive Date (CRD) and the taxpayer has not received a letter or response

  1. Advise the taxpayer Exam is reviewing their correspondence.

  2. Verify the taxpayer's current address.

  3. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, and then transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  4. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

  5. If there is no address change, and taxpayer has not received CP 3500, transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.
52 54
Reviewing Taxpayer Response		 Taxpayer has received CP 3500

  1. Advise the taxpayer to allow the timeframe provided in the letter.

  2. Advise the taxpayer to contact Exam at the number provided in the letter if a response is not received within the timeframe provided.

  3. Do not refer.
53 55
Interim Letter Sent		 Less than 45 days since interim letter issued, and Status 55 date

  1. Advise the taxpayer Exam is reviewing their correspondence. Taxpayer should expect a response within 45 days from the date on the interim letter sent or by the response date shown in the interim letter.

  2. Verify the taxpayer's current address.

  3. If the address has changed, input the address change, refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, and then transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  4. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.

  5. Do not refer if there is no address change.
54 56 Taxpayer has additional information to submit or it is 30 days or more from the taxpayer's previous reply to correspondence and the taxpayer has not received a reply

  1. TS Campus or SBSE Campus: Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  2. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
55 57
Over 115 days since the taxpayer response - Third interim letter sent.		 Less than 30 days since interim letter issued, and Status 57 date

Note:

CP 3501 issued advising the taxpayer more time is needed for resolution.

  1. Advise the taxpayer Exam is reviewing their correspondence. Taxpayer should expect a response within 30 days from the date on the interim letter sent or by the response date shown in the interim letter.

  2. Verify the taxpayer's current address.

  3. If the address has changed, input the address change, refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, and then transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  4. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
56 57
Over 115 days since the taxpayer response - Third interim letter sent.		 30 or more days elapsed since interim letter

  1. TS Campus or SBSE Campus: Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  2. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
57 80 through 89
Appeals		 Less than 45 days since referral to Appeals (Status 81 - 89) and no correspondence received

Note:

Cases referred to Appeals by taxpayer request or when a taxpayer petitions Tax Court.

 Advise the taxpayer the case has been sent to Appeals and to expect a letter or telephone call from Appeals within 45 days.
58 80 through 89
Appeals		 46-59 days since referral to Appeals and no contact from Appeals

  1. Verify the taxpayer's current address. If the address has changed, input the address change. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes.

  2. Prepare Form 4442/e-4442 and send to the AARS team by email or EEfax. Refer to the Appeals Accounts Resolution and Customer Service Contact on SERP under the Who/Where page for the email address and EEfax number.
59 90
Closed		 The taxpayer is asking about a refund or notice from the audit

Note:

If the taxpayer has new information and/or additional information to submit - Audit Reconsideration criteria may apply.

  1. Advise the taxpayer to allow 6 weeks from the status 90 date for the processing of any refund/notice.

    Note:

    The type of CP 21 notice that generates when the Transaction Code (TC) 30X posts depends on whether the adjustment results in a balance due or a credit.

  2. If the taxpayer is requesting a copy of the audit report, refer to IRM 21.5.10.4.4, Requests for Copies of Audit Reports.
60 90
Closed		 Taxpayer has not requested an Audit Reconsideration

  1. Advise taxpayer examination is closed.

  2. Determine if taxpayer qualifies for Audit reconsideration. Refer to IRM 4.13.1.2, Overview, IRM 4.13.1.3, Contact Employees and IRM 4.13.1.2.1, Criteria for Reconsideration.

  3. If the taxpayer does qualify, explain the Audit Reconsideration procedures and processing time frames. Refer to IRM 4.13.1.3.3, Role of a Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function.

  4. Issue Letter 3338C, Audit Reconsideration Acknowledgement Letter, if appropriate.
61 90
Closed		 Less than 60 days since the taxpayer has requested an Audit Reconsideration

  1. Refer to IRM 4.13.1.3.3(6), Role of a Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function.

  2. Confirm Letter 3338C, Audit Reconsideration Acknowledgement Letter, was sent.

  3. If not sent and taxpayer qualifies for Audit Reconsideration, issue Letter 3338C, Audit Reconsideration Acknowledgement Letter.

  4. If Letter 3338C, Audit Reconsideration Acknowledgement Letter, was previously sent, check to see if Exam Operation has an open case control on TXMOD.

  5. If not, advise taxpayer they need to respond to the Campus as outlined in Letter 3338C, Audit Reconsideration Acknowledgement Letter, with requested documents for reconsideration.

  6. Ask the taxpayer if they have a new address. If yes, change the address. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, for instructions on inputting an address change.

  7. Prepare Form 4442/e-4442 with new address and EEFax to the Exam Operation where the TXMOD control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.
62 90
Closed		 Between 60-119 days since taxpayer has requested Audit Reconsideration

  1. TS Campus or SBSE Campus: Transfer the call to the correct number based on the PBC code using the PBC Call Transfers chart above.

  2. Assistors without the capability to transfer a call, prepare Form 4442/e-4442 and EEFax to Exam where the AIMS control is located. Refer to IRM 4.19.19.18, Other Contact Information, for the fax numbers.