Employees in the Accounts Management (AM) organization respond to taxpayer inquiries by telephone in our customer service centers in addition to processing amended returns, claims, duplicate filed returns, loose forms, correspondence, etc., and address all other internal adjustment requests.

Refer to IRM 1.2.1.13, Policy Statements for Customer Account Services Activities, for information.

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.

The Wage and Investment Commissioner oversees all policy related to this IRM, which is published on an annual basis.

The Accounts Management Director oversees the instructions in this IRM.

Accounts Management Policy and Procedures IMF (PPI) Tax Analyst(s) oversees the content in this IRM and acts as a point of contact for all Accounts Management sites.

Managers and leads ensure compliance with the guidance and procedures in this IRM.

Employees resolve general adjustment requests following procedures in this IRM.

Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Contact Representatives (CRs) and Tax Examiners (TEs). For reports concerning quality, inventory and aged listing, refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control.

Program Effectiveness: Program effectiveness is measured and controlled through:

Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. 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 Compliance Services (RICS) and Electronic Products and Services Support.

Document authorized disposition, management oversight, refer to Document 12990, IRS Records Control Schedules, for retention and disposition requirements to prevent inadvertent/unlawful destruction of records.

See the table below for a list of acronyms commonly used in this IRM. For a comprehensive listing of any IRS acronyms, refer to the Acronym Database.

Related resources for this IRM include (list is not all inclusive):

The Mail Sort function must have the basic knowledge of servicing campus operations. They classify and sort adjustment work for Accounts Management and other functions.

The Mail Sort function:

The Clerical Support function provides non-technical support to the Accounts Management (AM) function. The type of support is determined by local management and includes the following:

Form 3210, Document Transmittal, is a general-purpose transmittal form used by all IRS functions. When Form 3210 is prepared, monitor the form to ensure an acknowledgement is received. If no reply is received within 20 business days, follow-up with the receiving office and notate or attach the follow-up information to the suspense copy of the Form 3210. The follow-up must occur within 10 business days after the expiration of the initial 20-day suspense period. The acknowledgement copy of the Form 3210 must be documented with the date received. For information related to preparing the form, refer to IRM 3.13.62.8.1, Form 3210 Document Transmittal.

Reject cases with any of the situations shown below and request the necessary documentation.

Whenever a form or schedule without a return is received in Accounts Management and the original return has not posted, refer to the following table:

Whenever a form or schedule without a return is received in Accounts Management and the original return has posted, refer to the following table:

The following forms and schedules have specific procedures:

Prepare suspense folders for cases that require additional information from the taxpayer or another document from Files. Hold the cases in a centralized suspense file. For instructions on payment tracer cases, refer to IRM 21.5.7, Payment Tracers.

When a return not belonging to your case file is discovered:

To process the return:

Taxpayer Inquiry (TPI) cases referred to your function must be controlled using the IRS received date.

Non-TPI cases must be controlled reflecting the date the case was received in your function.

The computer automatically opens a control base on IDRS when a case was closed by Unpostables with Unpostable Resolution Code (URC) 2. The IRS received dates for these cases are the correspondence dates, "CORRESP-DT" , or the GUF-15 closing run date.

Control on IDRS all cases referred to your function by other areas, including the local campus mail function, by the later of 14 calendar days from the IRS received date or three business days (including the day of receipt) from your function’s received date.

Transaction Code (TC) 971 is an identifier used to cross reference other TINs and tax periods or to identify other information about an account, including the location of a taxpayer’s claim. The Action Code (AC) associated with the TC 971 provides details as to the action on a tax module or a case. Refer to Section 8 under TC 971 Action Codes in the Document 6209, IRS Processing Codes and Information, for a complete listing of the different action codes.

TC 971 AC 698 is required on Form 8938, Statement of Specified Foreign Financial Assets. The form may be received loose, with correspondence or with an amended return.

When inputting a TC 971, different transaction dates are required depending on the action being taken. Common examples are:

Input TC 971 on IDRS using Command Code REQ77. Refer to IRM 2.4.19, Command Codes REQ77, FRM77 and FRM7A, for further information.

Use the following procedures when it is determined the return should be recharged to another area. There are three ways to recharge a document.

Whenever an original return is requested from Files for an adjustment and it is determined an adjustment is unnecessary, recharge the return back to Files.

Classified waste is documentation containing taxpayer entity or account information not needed for audit trail purposes.

Classified waste does not include:

Classified waste includes:

Marking and disposing of classified waste:

Request for adjustments to tax and interest abatements must contain the signature of the taxpayer, other than those allowed with an oral statement or valid representative. Refer to the table in IRM 21.5.3.4.2, Tax Decrease or Credit Increase Processing, for acceptance of faxed signatures. IRM 21.1.3.20, Oral Statement Authority, provides details regarding the type of adjustments that do not require a taxpayer signature.

Receipt of a schedule without a return or other substantiating information may result in an informal claim and require a signature, depending on the situation.

Changes to prepaid credits:

The applicable Form 94XX is required for tax decreases of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 21.7.2.4.6(9), Adjusted Employer's Federal Tax Return or Claim for Refund, for the tolerance on the new adjusted employment tax returns. These include Form 941-X, Form 943-X, Form 944-X, Form 945-X, and Form CT-1X. The adjustment cannot be made via oral statement.

Accept the taxpayer’s figures when a discrepancy in the total tax for each tax period, including allowable nonrefundable and refundable employment tax credits (e.g. Employee Retention Credit, Sick and Family Leave Credit) or Earned Income Tax Credit (EITC), is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Line by line verification of IMF Amended or Supplemental "G" coded returns is not required with a tax adjustment ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
 

Math verify EITC and/or the Child and Dependent Care Credit when:

Correct Item Reference Numbers (IRN) when the tax is reduced to zero, and items are over ≡ ≡ ≡ ≡ ≡ ≡ ≡ dollars.
 

If the deposit and credit amounts posted to a module differ from the return tax liability by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, research to resolve any discrepancies.
 

Allow BMF claims of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, excluding unallowable items or "CAT A" criteria.
 

Do not forward a Math Error unsubstantiated protest ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to Examination (excluding EITC Math Error cases).

CII cases are assigned by site to a generic employee number prior to being systemically reassigned and distributed to individual employees for resolution. The following numbers are used for each site:

CII cases can be identified by the activity code present on the CC TXMOD control base. Each CII case has a unique 10-character alpha numeric case identifier that begins with the letters CIS, (e.g., CIS1A2BCD1), and this identifier is displayed in the control base activity field. An alert also appears on the account summary screen on Account Management Service (AMS).

To meet the correspondence 30-day time frame, CII interim letters are generated on the 25th day in accordance with Policy Statement P-21-3. Refer to IRM 21.3.3.4.2, Policy Statement P-21-3 Procedures.

Adjustments based on CII cases can be recognized by the CII indicator. The indicator posts as a part of the TC 29X transaction on CC TXMOD/IMFOL/BMFOL. On the CC ADJ54 screen, an entry of "1" is required in the CIS IND> field to indicate the adjustment is based on a CII digital image. This field is systemically generated on adjustments initiated through CII.

The CII Case ID must be recorded on all CII adjustments or IDRS inputs, such as credit transfers and entity changes unless a tool prohibits the input.

You must enter a unique sequence number in the CC ADJ54 screen for each adjustment input. The sequence numbers used are input in increasing numerical order (e.g., 1, 2, 3 etc.).

When generating a Letter 105C, Claim Disallowed, or Letter 106C, Claim Partially Disallowed, instead of capturing the “request complete” screen, save the IDRS letter preview as a PDF and attach it to the case with the Attach File button.

Capture the "request completed" screen for:

Do not close the IDRS control base of your CII case when you execute an IDRS command. For example, when completing an ADJ54 screen, leave the CASE-STS-CD> field blank. Allow CII to close the IDRS control base when you click the "close" button in CII, after completing all actions.

Do not attempt to take actions on CII cases if IDRS is down. You may access and view cases, but do not attempt actions that interact with IDRS.

The CII case message function can be used to leave detailed history regarding the case. A case message is not a permanent record.

The CII case note function is used when you want the information to become a permanent attachment to the case. The case note feature must be used when printing the image or a portion of the image for routing to another area.

Contact the Taxpayer Advocate Service (TAS) when the case has an open TAS control prior to taking any case actions. See IRM 21.1.3.18, Taxpayer Advocate Service Guidelines.

Operations Assistance Request (OAR) cases routed as CAT-A criteria must have "OARs" as the primary suspense reason on CII. Use the additional suspense reasons for the type of case (e.g., EITC). Remarks can be used for further explanation.

Cases routed as CAT-A are systemically controlled to Examination and placed in suspense until returned by the Examination Classifiers or by the current established expiration period (e.g., 180 days).

Occasionally, two (or more) unrelated cases are scanned as one CII image. In these instances, utilize "SPLIT-IMAGE" from the Suspend drop-down list in CII and complete the Split Image Suspense page to indicate where the image should be split and which part of the image should be associated with the existing case.

The "Close As MISC" button allows a user to close secondary case(s) by not counting them as a closure in CII reporting when there are multiple open CII cases on a TIN. "Close As MISC" button closes the CII case and updates the category code to MISC (in IDRS only), while closing the IDRS control base. "Closed As MISC" cases are counted as a transfer out action instead of a closed case which enables more accurate inventory and closure reporting.

All employees must stop identifying any taxpayer's account as a "Tax Protestor" . Do not use the term "Illegal Tax Protestor" or similar designations on IDRS, ACS, AMS, or CII. This includes any comments, narratives, and/or histories. Terms such as "frivolous argument" or "tax avoidance argument" are acceptable terms to use.

Do not create CII cases for the sole purpose of attaching and routing documents.

Do not reopen a case from CII archives unless immediate action can be taken. Reopening cases from CII archives may create an overage case. Instead of reopening an archived case, you may utilize the create case option in CII to create a new case based on the taxpayer's contact and link the newly opened CII case to the related archived case(s).

It is extremely important that Correspondence Imaging Inventory (CII) case controls not be closed on IDRS by anyone other than the employee assigned the case. Follow procedures in IRM 21.5.2.3(5), Adjustments Guidelines - Research, and IRM 21.1.3.20, Oral Statement Authority, when handling taxpayer inquiries.

When working CII cases and the incorrect category codes and/or program codes/CII controls are used, they must be corrected on CII when identified or prior to reassignment. This includes electronically filed amended returns filed through the Modernized e-File Return (MeF) application (MEFA, MEFC, MEFI or MEFR). Some common examples (not all inclusive):

Occasionally, a CII case is scanned to an incorrect TIN or tax period. Update the tax period as necessary.

To ensure the accuracy of Accounts Management aged inventory, when working CII Cases, verify that the IRS Received Date (IRS-RCVD-DT) field is correct and update when necessary. Refer to IRM 21.5.1.4.2.4, Received Date - Determination, for additional information.

Due to the Bipartisan Budget Act (BBA) of 2015, the IRS's BBA unit requires a review of amended returns submitted by partners of a partnership or partnerships under examination before the next step in the partnership audit procedures can proceed. Identify these amended returns by the literal "BBA Partner Modification Amended Return" across the top of page 1. As a result of backlogs of work and time frame constraints, the dedicated BBA units may process an amended return currently assigned to an AM CR on CII. In such cases, a BBA agent will notate on CII "Accepted as filed. TC 290 $$$ RC 188 - Ptr Modification, BBA Unit Closed." or something similar to indicate that the BBA unit has worked the return and that no actions are necessary. AM CR's can close the case "no action," as the BBA unit agent will prepare the required documentation for their closing team to input any required adjustments.

A BMF case may occasionally be scanned as an IMF case or vice versa, a case may be assigned to an incorrect work type (domestic amended return vs international amended return) or the case is a combination BMF/IMF. In these situations, do not reroute the case, but reassign the case using the Update Case Data function on CII to change the information from one case type to another and select the appropriate campus from the reassign drop down listing.

The "Reroute" option in CII prints a hardcopy of the case image and case notes, along with a form that includes the routing information. The routing option in CII also allows the printout to be directed to different CII printers throughout the CII enabled sites. The printout is then forwarded to the area designated on the routing sheet.

CII offers multiple printer options when routing cases. Selecting the appropriate printer is vital to ensuring the case document is forwarded to the correct area in a timely manner. Delays can be minimized by selecting the correct printer for any rerouted case, as well as providing clear routing instructions.

In most instances, you will select your Campus' Central printer. Some campuses have designated printers for certain reroute types, such as Automated Underreporter (AUR) routes. Additionally, special routing procedures are needed for reroutes to Examination as discussed in the following paragraphs.

The "Reroute to Examination" option is utilized for any cases closed to Examination. Examples include the following:

The "Reroute to EITC" option is only used if directed by Examination classifiers or if directed by Command Code DDBCK. Refer to IRM 21.5.1.5.8, Examination Selected Inventory and Command Code DDBCK, for additional information.

Some cases must be printed locally and forwarded to the correct address or EEFax. Some examples (not all inclusive):

Accounts Management (AM) frequently reassigns cases between the different campuses and employees. Prior to reassigning or routing any CII case, ensure the case is checked for potential statute issues. If no statute issue exists, check the “statute searched” box on the CII case and reassign the case as directed. If the case reflects a tax increase/credit decrease within 90 days of the Assessment Statute Expiration Date (ASED), do not reassign the case, but forward the case to your local Statute Team. Refer to IRM 21.5.3.4.1, Tax Increase or Credit Decrease Processing, for additional information.

See IRM 21.3.3.4.9.2, Campus Collection Function Correspondence/Inquiry/Notice, for an account assigned to the Revenue Officer (RO). When routing a CII case to an RO with a fax number, use the EEfax procedures in the Exception in (7). If no EEfax is available, input TORO in the stop number field, include a complete address in the comments field and select your campus’ central printer for reroute.

Carryback cases are assigned a priority code by ICT when scanned into CII. Occasionally, a carryback case is misidentified, and/or a priority code is not included. Prior to reassigning a case as a carryback case, determine the appropriate priority code and update CII using the following table. See IRM 3.13.6-8, APPENDIX H - SCANNING OF CARRYBACK AND CARRYFORWARD APPLICATIONS/CLAIMS - IMF/IMF INTERNATIONAL, and IRM 3.13.6-9, APPENDIX I - SCANNING OF CARRYBACK AND CARRYFORWARD APPLICATIONS/CLAIMS AND FORM 1138 - BMF/BMF INTERNATIONAL AND EO, for additional information.

These are general guidelines related to Correspondence Imaging Inventory (CII) case processing.

Non-Source Document (NSD) adjustments will be entered in the remarks section for most CII adjustments (REQ54, REQ77, ADD24, ADD34 and ADD48) indicating to Files that no document is required to be filed. The CII image is the source document and it remains on CII for further recall if needed. Since the image will remain available on CII, Alpha File association is also not necessary.

The NSD adjustments carries the appropriate blocking series as indicated in the subject specific IRM. For example (not all inclusive):

Source Document (SD) adjustments are used when a subject specific IRM reference requires a paper print be sent to Files. Certain IDRS screens and letters must be printed and sent to Files in accordance with the retention period. If the case data drops from IDRS, this will be the only record of the original information.

CII allows attachment of files to individual cases. This functionality allows documents to be saved to a CII case for future reference, instead of associating the document with a paper case. Certain subject- specific IRMs require attachment of documents to the adjustment. The CII attachment function may be utilized in lieu of a paper attachment.
Some examples of required attachments (not all inclusive):

Any Correspondence Imaging Inventory (CII) user can view any open or closed case in CII regardless of where it was scanned. Account Management Services (AMS) users also have the capability to view and print CII images.

A CII case is identified by the activity code present on the TXMOD control base. Account adjustments based on a CII case reflects a CIS indicator >1 displayed on the TXMOD or a CIS-1 on the IMFOLA screen.

Document requests from CII sites are pulled and scanned in the Files function and the image is associated with the open CII case. This includes requests from CII users of other CII campus Files functions. CR/TE’s with CII input document requests using Command Code ESTAB with document request code "S" . This code is only used by those working on CII and notifies Files to scan the requested document instead of sending the paper document.

Non-CII Sites use Command Code ESTAB with document request code "X" to request printed copies of a CII scanned document. When a document request is received in Files for a TC 29X document input through CII, the CII case is printed out and sent to the requestor along with Form 5147, IDRS Transaction Record. Files personnel must pull Form 5147 to identify the CII Case ID. If the adjustment contains a "1" , the CII Case ID is printed in the remarks section of Form 5147. Files personnel will use this number to access the case through the CII Application and complete the document request for the non-CII user. After locating the case on the CII workstation, Files personnel will print out the imaged case and route to the requestor.

Upon receipt of a document pulled on a CII workstation or from AMS, you will notice it appears to be a photocopy of a document, as the original documents are preserved as digital images for the required retention period. The printed images may be used just as an original paper document. Returns that are printed from CII images and sent for processing must be annotated with "CII IMAGE —Do not correspond for signature" below the signature line. Returns that are printed from the MeF/RRD application and sent for processing must be annotated with “MeF Return - Do not correspond for signature” below the signature line. If no adjustment or reprocessing action is taken, destroy the photocopy following normal procedures.

Returns sent for initial processing (i.e., return has not posted to another year or TIN), are edited as identified below, and the return forwarded for processing. Submission Processing will correspond for any missing information on these returns.

A return must be complete before it can be sent for reprocessing (i.e., return previously posted to another year or TIN). You are required to correspond for missing signatures, schedules, or forms prior to forwarding to Submission Processing. See IRM 21.5.2.4.23.7, Coding and Editing Procedures, for further information.

To facilitate the processing of CII returns, the correct tax period, taxpayer identification number, IRS received date (if not stamped on the return refer to IRM 21.5.1.4.2.4, Received Date - Determination), name, and address of the taxpayer must all be clearly edited on the return as required in current procedures. See IRM 3.13.2.3.6, Sole Proprietors and Individual Taxpayers-Name Controls, FRCs, and Authorized Representatives.

Corrections may be made to taxpayer entries by placing an "X" to the left of the incorrect entry and entering the correction to the left. Edits may be made on the CII image using the annotation tools provided within the CII Document Viewer. You may also print the document first and make your edits with red ink for IMF and Exempt Organization (EO) returns or green ink for other BMF returns.

If the return is signed, use the Stamp or Text tool in the CII Document Viewer, or Adobe Acrobat Pro, to add "CII IMAGE - Do not correspond for signature" to the return below the signature field and the CII Case ID to the upper left corner on the first page of the return. This designation will prevent Submission Processing from treating the signature as a copy. Remember to click the Save button.

If the return is not signed, refer to the following table:

For campuses with Submission Processing (SP) – Print the complete return on your local printer and check the "Include Annotations" checkbox in the Print Document dialog box, which will include any editing on the printed copy. Underline edits with red ink (IMF) or green ink (BMF). For IMF reprocessable returns, attach Form 3893, Re-Entry Document Control, or other applicable form, and route the paper return to the appropriate stop. For BMF reprocessable returns, utilize Form 13596, Reprocessing Returns, and forward accordingly. See Exhibit 21.5.2-1, Preparing Form 3893, Re-Entry Document Control, or Exhibit 21.5.2-2, Preparing Form 13596, Reprocessing Returns, for instructions on preparing these forms.

Returns being forwarded for initial processing are routed to SP using a Form 1725, Routing Slip, or similar local routing slip.

For campuses without Submission Processing (SP) – The following procedures are necessary to help ensure the proper reprocessing of returns:

For all returns - Initiate any required actions (such as CC REQ54, CC REQ77, and CC FRM49) and then close the case. This is not a CII Reroute. Leave a brief case note describing the action taken (e.g., TC 150 doc reprocessed to tax period XXXX or TC 976 doc reprocessed to TIN/EIN XX-XXXXXXX).

Additional information about how reprocessed images are handled in Files can be found in IRM 3.5.61.2.5, Voided, Reinput, or Canceled Documents.

With CII, it is not necessary to return the entire amended return to the taxpayer when additional information is needed. For direction relating to carryback claims, refer to IRM 21.5.9.4.3, Rejecting Unprocessible Carryback Application/Claims, for additional information on carrybacks. For procedures regarding outgoing calls on BMF programs, refer to specific guidance detailed throughout IRM 21.7, Business Tax Returns and Non-Master File Accounts, and IRM 21.8.2, BMF International Adjustments.

If the issue can be resolved by having the taxpayer fax in missing information, attempt to contact the taxpayer/authorized representative by telephone (Refer to IRM 21.1.1.4, Communication Skills) and request the missing information be faxed to you within three (3) business days. This includes requesting original or duplicate returns. The following is required for all outgoing telephone calls:

Leave an AMS/CII note that includes:

For the case controlled CR/TE, after completing the actions in (3) above:

If you reach the taxpayer/authorized representative discuss what is needed and IF the information cannot be taken orally, ask the taxpayer if they can fax the information during the telephone call. If NOT:

If unsuccessful in reaching taxpayer after two attempts within your TOD, see (10), and (11) below for procedures to send a "C" letter or Form 8009-A.

Document all phone attempts made to contact the taxpayer. Notate the time and phone number on AMS. Include the following information:

If the amended return involves a tax increase and/or decrease in credit, refer to IRM 21.5.3.4.1, Tax Increase or Credit Decrease Processing, for processing information. If the amended return involves a Tax Increase and Credit Increase, refer to IRM 21.5.3.4.1.1, Tax Increase and Credit Increase Processing. See IRM 21.5.3.4.3, Tax Decrease and Statute Consideration, for handling tax decreases/no tax change claims or amended returns received within 180 days of the RSED.

Transaction Code (TC) 971 with Action Code (AC) 270 indicates a copy of an amended return is being sent back to the taxpayer. Refer to the 6209 Code Retriever. If returning a CII print of the amended return to the taxpayer, input the TC 971 AC 270. If closing the case without sending a CII print of the amended return to the taxpayer, do not input the TC 971 AC 270. Details on the different procedures are outlined in the following paragraphs.

If using the "C" letter to request the missing information and not returning a CII print of the amended return and the claim involves a tax decrease or credit increase:

If using the Form 8009-A to request the missing information or including a CII print of the amended return as an attachment to a "C" letter and the claim involves a tax decrease or credit increase:

If the response makes the previously rejected and closed case complete, make the adjustment and create a link between the active and archived cases.

Initiate the push code without printing anything from CII. Indicate in the remarks of the push code, "NSD Image retained in CII" , or something similar. Ensure the CII ID is also in the remarks field of the push code.

When the original return posts, a CP98/198, Push Code Condition, will generate. Since the push code was input as a non-source document (NSD), the CP98/198 will be scanned without the push code document. The Image Control Team (ICT) will scan the CP98/198 to the specific employee number on the CP98/198 to ensure it is controlled to the previous CR. If no specific number is provided, ICT will scan the CP98/198 to the general queue. The CP98/198 case in CII can be linked to the original document and the case worked.

Do not utilize push code procedures on CII cases if it can be determined that the CII case will not result in an adjustment to the account, such as Section 83(b) elections. In these instances, add a case note to identify what was received and close the CII case, after addressing any other issues. The CII image will remain available for future reference and does not need to be printed for association with the original return.

Additional information about push codes can be found in IRM 21.5.1.4.4.2, TC 930 Push Codes.

The Exam Selected Inventory is designed to route Exam selected cases quickly and directly to Exam personnel. CRs do not select a printer for Command Code (CC) DDBCK selected cases. See IRM 21.6.3.4.2.7.14, EITC and Command Code DDBCK.

CC DDBCK can be initiated through the Correspondence Imaging Inventory (CII) with an IDRS Quick Click button. Unlike other quick clicks, the DDBCK button also gives you the option of capturing the DDBCK response screen to make it a part of your case.

After selecting "Reroute to EITC" on the Active Case page, the "Active Case - Reroute to EITC" page will be displayed. The CR will select the appropriate campus for the reroute from a drop down selection list. Once the reroute button is clicked, the case is closed to the CR and appears in the appropriate campus Exam Selected inventory.

CAT A classifiers may send copies of cases directly to the Exam Selected inventories while returning the original cases to the CR for closure. If a CAT A classifier selects a case for examination, in the "Response" section of the "Suspense Case – Assistance" page, they will choose the "selected" radio button, along with "Correspondence Audit" from the "Audit" drop down selection list. This step activates another drop down selection list, where a campus is selected for the review. After performing these steps, the classifiers choose the "Return to CSR" button. A copy of the case is then automatically entered in the "Exam Selected Inventory" for the selected campus. The original case will be returned to the CR for closure with a case note indicating the case was selected. The CR will take appropriate actions to close the case (i.e., input TC 971-013, send Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, if required, and click the Close button). See IRM 21.3.3.4.2.1, Use of 86C letter-Referring Taxpayer Inquiry/Forms to Another Office, for additional information about the Letter 86C.

The Image Control Team (ICT) forwards all incoming Account Management (AM) correspondence to the AM CR Screener.

The AM CR screener sorts the correspondence prior to being scanned into CII.

The following subsections and related exhibits provide additional details on this correspondence screening process.

Category A (CAT-A) Form 1040-X, Amended U.S. Individual Income Tax Return, claims are identified by Submission Processing (SP) prior to forwarding to the Image Control Team (ICT).

These CAT-A cases are be reviewed by a CR(s) from Accounts Management (AM). The reviewers will:

After review, the cases are forwarded to ICT for scanning to a designated IDRS number in CII.

Once scanned, a designated employee(s) at each campus is assigned the cases for forwarding to the Examination Classifiers for audit determination.

The designated employee(s) will be profiled as a work leader in CII to enable the necessary reassignment of cases once the cases are returned from Exam. This designated employee(s) will: