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Part 5. Collecting Process

Chapter 19. Liability Collection

Section 6. ACS Support (Cont. 1)

5.19.6  ACS Support (Cont. 1)

5.19.6.14 
TDA/TDI Correspondence

5.19.6.14.5  (07-12-2004)
Stripping of Closed Work Folders

  1. Stripping of closed work will be conducted by designated area after the work has been subjected to Quality Review.

  2. Place all re-routes in appropriate mail buckets in the Control & Support area.

  3. Place all work marked to be destroyed in designated classified waste container.

  4. Route adjustment folders as directed.

  5. Place envelopes in designated out going mail container.

  6. Return any questionable items to tax examiner, e.g. original documents, birth and death certificates and tax returns containing original signatures.

  7. Items not clearly marked for disposition should be returned to the originator.

  8. Once closed folders are stripped, return to appropriate team.

5.19.6.14.6  (07-08-2008)
Buffalo Large Dollar (LG$) and High Income Nonfilers (HINF) Correspondence

  1. You will receive correspondence from taxpayers assigned to the Buffalo LG$ Call Site (W&I Large Dollar (LG$)); Brookhaven LG$ Call Site (SB/SE Large Dollar (LG$) and High Income Nonfilers (HINF)). You will receive correspondence such as:

    • Forms 2848, Power of Attorney and Declaration of Representative

    • Form 433-A or 433-B, Statement of Financial Condition and Other Information

    • Leave and Earning Statements, pay stubs

    • Bank Statements

    • Copies of Money Orders receipts

    • Account Receivable documents

    • Profit and loss statements

    • Commission statements, etc.

    • Tax Returns

    • Forms 656, Offer in Compromise

    • Returns and documents for audit reconsiderations

    • Frivolous arguments documents

  2. Processing of correspondence:

    1. Form 2848, Power of Attorney and Declaration of Representative: Update DI history indicating it was received. Input in ACS NOTES the POA Name, CAF number, telephone number and tax periods covered. After input fax to the CAF unit.

    2. Form 433-A or Form 433-B, Statement of Financial Condition or Other Information: Input the information on to the DI financial screen - annotate any exceptions or additional expenses.

    3. Leave and Earning statements, pay stubs: update DI history with the following information: wages, federal/city/state withholding, social security and Medicare tax, voluntary deductions (be specific), allotments, health insurance, child support and other garnishments.

    4. Bank Statements: For W&I - fax # ((716) 686-4930)# to Buffalo if fewer than 10 pages, if not, overnight documents to Buffalo at: #IRS-ACS, Appletree Business Park - Suite 12A, Union Road and Bennett Road, Cheektowaga, NY 14227#. For SBSE- fax # ((631) 447-4322)# to Brookhaven if fewer than 10 pages, if not, overnight documents to Brookhaven at: Internal Revenue Service, 1040 Waverly Ave. -- Stop 662, Holtsville, NY 11742.

    5. Copies of money order receipts: For W&I - fax # ((716) 686-4930)# to Buffalo if fewer than 10 pages, if not, mail documents to Buffalo. For SBSE- fax # ((631) 447-4322)# to Brookhaven if fewer than 10 pages, if not, mail the documents to Brookhaven.

    6. Account Receivable Documents: The Kansas City LG$ Correspondence Team should not receive these documents, but if they do, either fax or mail to Buffalo as per (d) above.

    7. Profit and Loss statements: same as above (e).

    8. Commission Statement, etc.: same as above (e).

    9. Form 656: For initial Offer in Compromise submissions, mail documents to Centralized Offer in Compromise Campuses (COIC): #Memphis Internal Revenue Service Center, COIC Unit, PO Box 30803 - AMC, Memphis, TN 38130-0803 or Brookhaven Internal Revenue Service Center, COIC Unit, PO Box 9007, Holtsville, NY 11742-9007.#

    11. Returns and documents for consideration of additional assessments: ASFR (290) - refer to IRM 4.13.7-1. Exam assessments (300) - prepare Form 4442 and forward to Central Reconsideration Unit (CRU), refer to IRM 4.13.7-4 .

      Note:

      The forwarding address you will use is based on who did the exam assessment. Look at the first two numbers of the DLN to determine the site.

    12. Frivolous arguments documents: Mail to # IRS, attn FRP M/S 4450, 1973 N. Rulon Blvd, Ogden, UT 84404#

    13. All Other Correspondence: LG$ Accounts refer to IRM 5.19.1.13.1.10 or HNIF refer to IRM 5.19.2.12.1 .

      Note:

      Once you have completed processing the correspondence received, make sure that the ACS follow-up date is updated by inputting history TOR1,,LG$CRSP or TOR1,,HINFCRSP.

  3. Address, Telephone and Levy Source Updates:

    1. Address changes - The Kansas City LG$ Correspondence Team will not make address changes on IDRS. All potentially new or secondary address will be documented on ACS/DI. The Buffalo LG$ Teams will input the address change once the address has been verified. This is a deviation to the IRM 21.3.4.12.2 and IRM 3.15.14.1 .

      Note:

      This is only for the LG$ and HINF accounts.

    2. Telephone Number Changes: All new telephone numbers provided in correspondence will be input to ACS.

  4. Closed Case Assembly:

    1. Ensure all items to be re-routed as properly addressed, i.e. routing slips, envelopes, etc.

    2. All overnight mail to Buffalo and Brookhaven will be placed in the centralized designated area.

    3. Initially all other documents will be retained in the retention file for a period of 45 days after processing is completed and destroyed on the 46th day.

      Example:

      If the KC LG$ CRSP Team finished working the document on August 1, 2005, it will be destroyed on September 14, 2005.

5.19.6.15  (07-08-2008)
LP Responses Overview

  1. Third party correspondence consists of responses to letters sent to third parties, requesting information to locate the taxpayer and their assets. The information received is input to ACS.

  2. The following responses are worked according to 3rd party procedures:

    • LP 47 Address Information Requests (sent to Post Office)

    • Form 4759, Request for Additional Information from the Post Office (seeks street address)

    • LP 61 Please Provide Information on the Named Person (sent to potential employer)

    • LP 62 Please Give Us Some Information (sent to potential financial institution)

    • LP 64 Please Help Us Locate a Taxpayer ( sent to other third party)
      See IRM 5.19.5 - 4 for complete letter content.

5.19.6.15.1  (07-08-2008)
LP Responses Procedures

  1. Access the account on ACS. Input any pertinent information on the case in history and if needed in DI narrative (Per IRM 5.19.5.3.5), using standard ACS Abbreviations per IRM 5.19.5-6.

  2. "OALP" is used for the history updates with the literal LPxxY or LPxxX, where the "xx" refers to type of LP letter (i.e. 47, 61, etc.). The "Y/X" indicates if pertinent information was given or not. See IRM 5.19.5.4.1.3 paragraphs 2 and 3. "Pertinent information" must be entered in DI narrative. Pertinent information includes:

    • Potential new address, home, or work phone number to contact the taxpayer.

    • Potential new employer, employer address, or work telephone numbers

    • Potential contacts of people who may be able to locate the taxpayer.

    • Whether the 3rd party is responsible for paying the taxpayer money for work, contracts, pensions, or unearned income, and type of income.

    • Whether the taxpayer is employed by or has an account with the 3rd party.

    • If the taxpayer is hospitalized, incapacitated, or other information that will affect the taxpayer's ability to respond/pay.

    • Any other information that can help locate the taxpayer.

    • If 3rd party provides no information, notate that LP letter was returned with no information.

      Note:

      When you encounter a 3rd party reply that states that the taxpayer is deceased, incarcerated, or bankrupt, sort, and work under R4 procedures. For incarcerated taxpayers see IRM 5.19.1.7.7 , IRM 5.19.2.6.4.5.7 and IRM 5.19.5.3.12.2.

5.19.6.15.2  (07-08-2008)
LP 47 Decision Chart

  1. Use the following decision chart to determine correct action:

    If Then
    Mail is delivered to address given Enter "ADRSD AS GVN and first 4 characters of address in query" in DI narrative.
    Taxpayer not known at address given Enter "UNK and first 4 characters of address in query " in DI narrative.
    Taxpayer moved and left no forwarding address Enter "MLNFA and first 4 characters of address in query " in DI narrative.
    "No such address" Enter NS ADRS and first 4 characters of address in query in DI narrative.
    States something other than above Enter the information.


    Enter OALP,##,LP47Y for the history (Y per comments entered). The fill-in "##" refers to the number of days entered for the follow-up date. See ACS History Charts and IRM 5.19.5.5.4 paragraphs 2 and 3.

5.19.6.15.3  (07-08-2008)
Form 4759

  1. Enter information provided by the post office into DI narrative. Enter OALP,##,F4759Y, for the history (Y per DI narrative). See ACS History Charts and IRM 5.19.5.4.1.3, paragraphs 2 and 3.

5.19.6.15.4  (07-12-2004)
LP61 & LP62

  1. Refer to the levy response instructions for levy deletion codes and for guidelines concerning pertinent information to be documented in the DI narrative. See IRM 5.19.4.4.8(2), IRM 5.19.4.4.7 and the If/Then chart.

  2. If the levy source refuses to provide information notate the reasons and other pertinent information in DI narrative.

  3. Use the levy deletion codes per IRM 5.19.4.4.8(2), when deleting the levy source. On ACS Web Levy screen, use history code, where " nn" refers to number of the levy being deleted, "#" refers to the single digit levy deletion code and "NMCL" refers to the name control of the levy source.
    LP 61 Decision Chart

    If Then
    Response is from an employer or wage source and states no longer employed, no record, no account, or company out of business.

    1. Delete levy source. See IRM 5.19.4.4.8(2).

    2. Add any new information that the levy source provides to DI narrative.See note following chart for special address update cycle considerations.

    3. Update ACS Web history. See ACS history codes, IRM 5.19.5-7 and ACS Case History, IRM 5.19.5.3.8.

    Response is from a financial institution or source other than"wage" such as "interest" and states no longer employed or no record of employment .

    1. Do not delete the levy source.

    2. If levy source provides new or corrected name, address or phone number information, update/revise the ACS Web Levy detail screen as the system allows. If the system will not allow the changes, enter the information in DI narrative.

    3. When any levy source information is updated on the ACS Web Levy screen, update the levy source cycle by selecting "Yes" or "Reconf" as appropriate on the ACS Web Levy detail screen and clicking on "Modify" .

    4. Add any new information provided by the levy source to the DI narrative.

    5. Update ACS Web History. See ACS History Codes, IRM 5.19.5-7 and ACS Case Inventory, IRM 5.19.5.3.8.

    6. Delete the levy source. See IRM 5.19.4.4.8(2).
    Response from a financial institution or source other than " wage" such as "interest" and states account closed or no record.

    1. Delete the levy source. Per IRM 5.19.4.4.8(2). Even though the LP61 for wage source was sent, an appropriate response was received based on the income source.

    2. Add any new information that the levy source provides to DI narrative.

    3. Update history on ACS Web history.
    Response states taxpayer employed with levy source.

    1. If the levy source provides new or corrected name, address or phone number information, update / revise the ACS Web Levy detail screen as the system allows. If the system will not allow the changes, enter the information in DI comments.

    2. Update the ACS Web Levy detail screen by selecting "Yes " or "Reconf" as appropriate and clicking on "Modify" .

    3. Update the work telephone number on ACS Web if this information is provided by the employer.

    4. Add any other new information provided by the levy source to the DI narrative.

    5. Update ACS Web history.

    Note:

    Check the address update cycle on ENMOD. If the taxpayer's address has been updated since the last date of employment:
    • Do not enter any potential new taxpayer addresses
    • Enter a potential new home phone number given if the taxpayer still lives in at least the same city or state.
    • Enter potential new contacts, employers, or work numbers which are still good possible sources of information.


    LP 62 Decision Chart

    If ... Then ...
    Response is from a financial institution and states no account, no record, or account closed.

    1. Delete levy sources. See IRM 5.19.4.4.8(2).

    2. Add any new information that the levy source provides to the DI narrative.

    3. Update ACS Web history.
    Response is a financial institution and states that the taxpayer has an open account, no fund, or an overdrawn account.

    1. Do not delete levy source.

    2. If the levy source provides new or corrected name, address or phone number information, update /revise the ACS Web Levy detail screen as the system allows. If the system will not allow the changes, enter the information on DI.

    3. Update the ACS Web Levy detail screen by selecting "Yes " or "Reconf" as appropriate and clicking on "Modify" .

    4. Add any other new information provided by the levy source to the DI narrative.

    5. Update ACS Web history.

5.19.6.15.5  (02-28-2005)
LP 59

  1. LP 59 responses are to be considered levy responses and worked according to the procedures in IRM 5.19.4.4.3.

5.19.6.16  (07-08-2008)
Levy Responses

  1. Follow the procedures in IRM 5.19.4.4.3 when working levy responses.

  2. GII (Generalized IDRS Interface) is used to process certain levies such as no longer employed, no account and other. The GII error listing is processed in 7 days.

5.19.6.17  (07-08-2008)
Internal Correspondence

  1. Sometimes while processing ACS correspondence, it becomes necessary to contact another area or campus to ensure proper resolution of the taxpayer's account. Some areas will have "internal use only" phone numbers that can be used to quickly resolve issues (check SERP under the "Who and Where" tab for the area you need to contact). When an account inquiry can be completed on line, there is no need for written documentation except when specifically required in the IRM instructions. If this option is not available a written referral is used.

  2. A written referral is a standard way of exchanging information. An inquiry is generally written up as a referral when the following conditions exist:

    • The inquiry requires additional research or information to provide the taxpayer with a complete and accurate response.

    • The action to be taken needs to be completed by another site or function.

    • The account is controlled to the Taxpayer Advocate Function or some other area that takes precedence.

  3. Because it is important that these contacts are done in a consistent and professional manner, various forms are available. The type of referral will determine which form is used. These forms are used to share information, so you may be the initiator or the recipient. The forms are routed through the clerical unit, sorted and batched to the contact area. Below are the written referral forms most commonly seen in ACS Support:

    • Form 4442 , Inquiry Referral.

    • Form 3870 , Request for Adjustment.

    • Form 4159 , Payment Tracer request.

    • Form 4844 , Request for terminal action.

      Note:

      Forms 4442 and 4844 are available for on-line input through DI.

5.19.6.17.1  (07-08-2008)
Form 4442, Inquiry Referral

  1. This form is used for most written referrals, unless the area being contacted has another specific form that must be used. In ACS Support this form is used for general written inquiries to other areas. Some examples are; to request CP 2000s or certified listings from outside your home campus. To expedite information about bankruptcies to the proper area, or to refer information to another tax examiner.

  2. A complete and correctly prepared Form 4442 is essential for the resolution of a taxpayers' inquiry. Referrals must be legible and contain sufficient detailed information to allow the receiving function or office to identify the taxpayer's issue and the reason for the referral.

  3. Do not use ACS abbreviations. Write legibly in blue or black ink.

  4. When initiating Form 4442, be sure to complete Part 1, Part 2, numbers 8 through 24 and Part 3, Section B.

  5. If you are the recipient of Form 4442, in addition to taking the required action you may also be required to complete Part 3, Sections A & C and respond to the taxpayer/initiator.

    Note:

    Refer to IRM 21.3.5.4.2.1.1 for line by line instructions for completing Form 4442.

5.19.6.17.2  (07-08-2008)
Form 3870, Request for Adjustment

  1. This form is specifically used by the field function to request an adjustment to an account.

  2. Form 3870 will be received requesting full or partial tax adjustments or penalty abatements. It must include specific information as to the modules involved and the reason for the adjustment or penalty abatement. If the form is unclear, or doubt exists to the correctness of the request, contact the originator for clarification.

  3. If an adjustment to tax is required, follow the appropriate procedures in the following IRMs:

    • IRM 20.5

    • IRM 21.6

    • IRM 21.7

    Note:

    Use the Form 3870 as your source document.

5.19.6.17.3  (07-08-2008)
Form 4159, Payment Tracer Request

  1. Form 4159 is used to request payment tracer action. This form can be initiated in ACS Support or received from Collection Field function (CFf). Follow procedures in IRM 21.5.7.3.1.

5.19.6.17.4  (07-08-2008)
Form 4844, Request for Terminal Action

  1. This form is used to request input of information to an online system. In most cases the originator does not have access to a specific online system but needs information added or deleted from a system to complete a case. ACS Support employees generate the Form 4844 to file a Notice of Federal Tax Lien (NFTL).

  2. If you are the recipient, the basic information provided on the form should allow you to take the actions requested. If the information is incomplete, contact the originator for clarification.

  3. See IRM 5.19.4.5, Research on Federal Tax Liens and IRM 5.19.4.6, Procedures for Filing Liens, for more information.

5.19.6.17.5  (07-08-2008)
Third Party Upload - Manual Input Required

  1. This list is generated weekly at the ACS Support sites. It identifies cases where the ACS system upload of ACS LV/LP actions as stated in IRM 5.19.5.6.9(7)(a) was not attempted because the name line discrepancy (NL) indicator was set. That means that there are differences in the name lines among the tax modules. In these situations, the system currently cannot match names and modules to ensure that it is reported accurately.

  2. For each entity, the list shows the edited TIN, name control, the LV/LP History Code and definer, and the contact date.

  3. TIN access each case, focusing on the name line for each module.

  4. Prepare Form 12175 as necessary using instructions in IRM 5.19.5.6.9(9).

  5. Route completed Forms 12175 as stated in IRM 5.19.5.6.9(11) .

  6. This list should be completed within one week of receipt.

  7. The completed list should be retained for internal quality review purposes; afterwards, it may be destroyed.

5.19.6.18  (07-08-2008)
Systemic Upload of ACS Transactions

  1. Some ACS closing actions are systemically read and transaction codes created to post to Master File via the Inventory Delivery System (IDS). This process eliminates the need for a CSR to toggle to IDRS to enter closing information. The following action history entries are analyzed for systemic upload:

    1. TFRO with definer 6501 or 6566.

    2. TFQU transfer to Collection queue (ASIGN 7000)

    3. Transfer to ASFR (ASIGN 8000)

    4. RDxx (return delinquency closing TC59x

    5. NCxx (currently not collectible TC539)

  2. If the transaction can be created electronically, the transaction code, closing code and/or ASIGN is created and posted to IDRS. The employee number on electronically created transactions is all 8's (88888888).

  3. Items that are not electronically created are treated as paper action requests. See IRM 5.19.6.12.for processing procedures.

  4. ACS lists are:

    • Service Center Error List (ACRW 1501)

    • ACS Diagnostic List (ACRW 8001)

    • ACS-IDRS Balance List (ACRD 7301)

  5. Some transactions may not be processable once electronically created and will appear on one of the following error registers. These registers are to be reviewed and appropriate actions taken:

    1. ACRW8161 - ACS Error Register.

    2. TDI0402 - IDRS Error Register for TFxx transactions.

    3. ACRD5301 - ACS Transactions IDS Upload Error Report.

5.19.6.18.1  (07-08-2008)
Processing the SC Error List (ACRW 1501) and the SC Diagnostic List (ACRW 8001)

  1. IDRS Control Group lines out some of the accounts on the service center error list. The remaining Z2 (TDA) and Z3 (TDI) records will be processed by the CSCO function

  2. Process the Z2 and Z3 records per (3) through (8) below.

  3. Research IDRS for the MFT, tax period, balance due, DOAO, TSIGN, and IDRS status.

  4. Enter History Code TFQU if one of the following:

    1. IDRS shows more modules with ACS indicators than are present on ACS.

    2. ACS has more modules than IDRS has ACS indicators and the error record has no ACS indicator.

  5. Process accounts from which IDRS shows the same number of modules with ACS indicators as are present on ACS as follows:

    1. Enter the changed data shown on IDRS into the ACS comments field.

    2. Enter OADT,07 to allow the weekend update to correct ACS.

  6. Forward ACS accounts for which IDRS shows no modules with ACS indicators to the manager for removal. Input ACS History Code ZAP1.

  7. Process ACS accounts for which IDRS shows no data available as follows:

    1. Use CFOL CC IMFOL/BMFOL to request the account from the MF.

    2. If the account has satisfying transaction codes posted (full paid, CNC etc.) ask the manager to remove the case from ACS.

    3. Input ACS History Code ZAP1.

  8. Process accounts which do not have a satisfying transaction posted as follows:

    1. Input CC MFREQ to establish the account on IDRS.

    2. Notify the IDRS control group of the problem.

  9. Z4 records can be ignored as they do not affect the creation of levy sources to the database. Contact your HQ analyst when there are high volumes of Z4 records on the ACRW1501 report.

  10. Charge time spent to 810 - 64500.

  11. Do not take count for working the service center error list.

  12. Note the action taken on the listing and retain for six months.

5.19.6.18.2  (07-08-2008)
IDRS/ACS Balance List 7301

  1. One list is printed for the purpose of resolving mismatched between IDRS and ACS. It is: ACRB7301, Missing ACS Account Report (modules on IDRS but not on ACS).

  2. The list must be run and processed weekly in all cycles. By running weekly, request the CSA to change the control-M calendar for the site to specify additional cycles to run the report.

    Note:

    Working these mismatch lists at frequent intervals helps prevent inappropriate actions when ACS has not received proper updates from IDRS. Also, it may help identify other system problems, and a weekly list is more manageable than those issued every six months.

  3. The reason for the discrepancy between ACS and IDRS is identified on the list. the balancing looks at TIN, name control, AOTO, branch group, employee code, MFT, Tax period and TDA/TDI indicator.

  4. Research each TIN on ACS and IDRS that appears on the report.

    1. If the case meets tolerance criteria, input a TC530 CC09.

    2. If there is no account on ACS, enter ASIGN(I)(B) 7000 on IDRS to reassign the case to the queue, or if one of the exceptions in Exhibit IRM 5.19.5-10 is present, have a manager enter the direct field assignment on IDRS.

    3. If the account is on ACS, compare the open modules. If there is any module open on IDRS with and ACS indicator that is not open on ACS, enter TFQU, or forward the case to a manager to enter TFRO if the case meets one of the exceptions in Exhibit IRM 5.19.5-10.

    4. If there is no mismatch, take no action.

5.19.6.18.3  (07-08-2008)
ACS Error Register ACRW8161

  1. This is a weekly error register that identifies duplicate entries from a previous week. Process as follows:

    • Duplicate TIN - The TIN appears more than once on the input file. Review entries to determine if employees are entering multiple requests unnecessarily. This message is an informational message. High volumes indicate employees are entering closing actions which are not necessary. Errors should be communicated back to respective managers.

    • No Tax Period For Record - The module is no longer on ACS. These items require no action. More than likely the closing code was entered directly to IDRS and the module was already closed or disposed of in some manner before the electronic action occurred.

5.19.6.18.4  (07-08-2008)
ACS Error Register TDI 0402

  1. IDS Error Register TD10402

    • Invalid Area Office / Territory Office (AOTO) - TSIGN not valid. Review ACS for correct ASIGN and re-input to IDRS.

    • AOTO does not match the controlling location code - the TDA/TDI location and AOTO must match before the account can be assigned. Research ACS/IDRS and change to appropriate location code.

    • AOTO Out of Service Center - no action required.

    • Transfer out of Campus in process - no action required.

    • Assignment to 8000 (ASFR) and an Open TDA on account - Resolve the balance due module before assignment to ASFR. Document DI narratives that the assignment is not valid due to an open TDA module.

5.19.6.18.5  (07-08-2008)
ACS Transactions IDS Upload Error Report - ACRD 5301

  1. Error report ACRD 5301 is a daily report that identifies entity and modular conditions that mismatch with the records on IDRS or the transaction code/closing code is invalid. The errors can be from IDS as well as weekly systemic removal of aged cases. The following error codes require 100% review. Other error codes can be ignored as they do not effect the creation or posting of the transaction.

  2. Error Code 6 - Invalid Name Control - name control on ACS does not match name control on IDRS.

    • Research IDRS to determine if module(s) are still on IDRS. If so, enter closing transaction(s) directly to IDRS.

    • Request manager to ZAP account from ACS.

  3. Error Code 8 - Update Invalid - Memo Account/Module - Account re-sequenced to a new TIN.

    • Research IDRS for the new TIN

    • If account is on ACS under new TIN, enter the transaction and closing code directly to IDRS.

    • ZAP the account under the old TIN.

  4. Error Code 7 - Account/Module not on IDRS 0- ACS did not receive earlier closing record(s) from IDRS. ZAP account from ACS.

  5. Error Code 30 - Invalid Closing Code - the requested closing code is not valid with requested transaction code.

    • If the closing code is 39 (systemic removal of aged cases) enter a new action code on ACS for transfer to queue (TFQU).

    • For all other transaction codes review DI narratives and or action history fields to see if the correct transaction code and closing code was entered when the action history was requested. Reenter the closing transaction directly to IDRS using CC: REQ77; the account should drop from ACS after the transaction has posted.

5.19.6.18.6  (07-08-2008)
Excess Levy Source List

  1. The Excess Levy Source List is generated for ACS accounts that have all 15 levy source fields full and additional levy sources are passed from IDRS.

  2. Review the lists and, if it provides potentially more productive levy source(s), delete and existing low potential source(s) and add the new source(s). See IRM 5.19.4.3.5 for information about levy priorities and display order.

  3. If the list contains more levy sources than space permits, document the additional source(s) in DI narrative and destroy the list.

  4. Do not add levy sources to ACS that we are prohibited from issuing. See IRM 5.19.4.3.7(1).

  5. See IRM 5.19.6.18.6.1. for procedures on adding levy sources to ACS.

5.19.6.18.6.1  (07-08-2008)
Adding Levy Sources to ACS

  1. When adding levy sources to ACS based on the Excess Levy Sources Listings, the following procedures must be followed to ensure that the type of levy source income is properly identified.

  2. The following fields must be entered when adding levy sources to ACS:

    1. The type of income. See IRM 5.19.6.18.6.1(3) below to determine the type of income to enter.

    2. Who the income is for: Primary, Secondary or Joint.

    3. If the income is for secondary taxpayer, the secondary SSN must be entered.

    4. Levy source EIN if present on listing.

    5. Enter: "INFO" if "INFO-ONLY-IND" value is a "1" , otherwise leave field blank.

    6. 1st name line.

    7. 2nd name line, if present on listing.

    8. Street address.

    9. City, State and Zip.

  3. Use the following table to determine the type of income to enter based on the values contained in the SRCE TYPE code and the DOC TYPE CD.

    Enter TYPE of income as: When "SRCE TYPE CODE" is: or "DOC TYPE CD" is:
    Wages 06  
    W  
    Interest 00 A
      6
    02  
    Other   X
    NONEMP 15  
    1099R 80  
    R  
    Fishing 17  
    Rent and Royalty 18/19  
    IRA,

    Note:

    Must be input as "INFO"

    		58/19  
    Currency Transaction (CTR) 42/57  
    1041 Passive Income 32  
    1041 Business Income 90  
    Medical Payments 16  

5.19.6.19  (07-08-2008)
Undeliverable Mail

  1. Undelivered (UD) mail is any letter, notice or other correspondence that was sent to a taxpayer or third party and subsequently returned to us with an indication that the address to which the mail was sent is no longer valid.

  2. UD mail processing is generally done at the clerical level.

  3. The returned mail must be processed through one or more of the following systems.

    1. ADR (Address Research System for letters with a 12-digit bar code). The ADR system initiates automated research for new addresses. ACS notes are input by the Inventory Delivery System (IDS).

    2. Certified, Return Receipt Mail (Form 3811) delivery status updates IDRS with the TC 971 ACS 069 via a new system implemented July 2007 by the Correspondence Processing Service.

    3. ACS/DI narratives are input for non-scanned UD mail.

5.19.6.19.1  (07-08-2008)
Non-Scanned UD Mail (ACS Input)

  1. Manually process ACS Undelivered mail that cannot be processed through the ADR system.

  2. Put all returned mail indicating deceased in the R4 inventory for ACS processing.

  3. When the UD mail is a Notice of Levy or LP letter to the levy source, See IRM 5.19.6.19.2.

  4. For all other UD mail, process as follows:

    If Then
    UD mail is a Form 8519 (taxpayer's copy of Levy) Input pertinent information to DI comments. Maintain the follow-up date. (OAUD,XX,8519UDA here UDA=1st 3 characters of the UD address).
    UD mail is an "LP" letter, other than those to the levy source. Input pertinent information to comments. Change the follow-up date to the following day (AOUD,01,LP##UDA)
    All other non-scanned mail to the taxpayer. Input pertinent information to comments. Change the follow-up date to the following day, (OAUD,01,LT##UDA or OAUD,01,####UDA when the letter # has more than 2 characters).

  5. If all necessary information is in DI history, comments are not required. Any useful information including:

    1. Potential new addresses.

    2. Potential new phone numbers.

    3. The levy source is out of business.

  6. UD mail entered on the ACS system is generally worked under program code 790-64XXX.

  7. ALP CP9X UD mail, if account is on ACS process under the last If/Then chart above. If the case is not on ACS, destroy the case. The program code is 810-64xxx.

5.19.6.19.2  (07-08-2008)
Undeliverable Notices of Levy and LP letters to levy sources

  1. Forward all undeliverable Notices of Levy and LP letters to levy sources to the site ELS Coordinator.

  2. On ACSWeb input "OADT,05,UDLVnn" or " OADT,05,UDLP" .

  3. Do not report volumes on WP&C.

5.19.6.19.3  (07-08-2008)
Undeliverable Levy Procedures for All ACS Support Employees

  1. Alpha sort all undeliverable levies.

    • Contact HQ Levy Analyst when 25 or more undelivered levies exist for one source, if not previously elevated or addressed.

    • Research all undelivered levies for big known employers

      Example:

      Federal Agencies, UPS, KFC, Wal-Mart Etc.

  2. Access account on ACS.

    • When the account is on archive only, no further action is necessary on UD levy. For all LP 68's research must be conducted to locate a better source address and levy release must be reissued, either by faxing or mailing.

    • Prior to re-issuing any levy, review ACS Comments, DI history, account alerts, and history codes for anything that may affect the levy decision.

    • If levy will not be issued because of pending case actions, update the levy source address on ACSWeb and remove the date in the ISSUED box on ACSWeb detail levy screen.

    • When ACS research shows that the levy source was previously deleted, do not re-add th levy source for re-issuance.

    • When the account is still on ACS take the following actions:

    Step Check: If Then:
    #1 Address UD levy with address on ACS Addresses are different Forward to ELS Coordinator for research on ELS/NLS.
    Addresses are the same Proceed to step 2.
    #2 NLS Match indicator NLS = Y Forward UD Levy to ELS Coordinator for research on ELS.
    NLS = N Proceed to step 3.
    #3 PRD Earned (See IRM 5.19.4.3.5(11) for more information)) Current year and NLS = N

    • Research for better address for levy source and if found reissue levy.

    • If new address not found delete levy source.

    • Update DI comments.
    Current year and NLS = Y

    • Reissue levy.

    • Update DI comments.
    Not current year. This means the PRD Earned field is more than 2 years prior to current year. Proceed to step 4.
    #4 Check CCIRPTR for current year IRP information. Is UD levy listed as a source of income for the current year? Yes

    • Research for better address. If found, reissue levy

    • Input comments to indicate reissuing levy to new address.
        No

    • Delete the levy source from ACSWeb.

    • Update DI comments: UD levy, no new address found.

    • Depending on what caused multiple undelivered levies, i.e.: 25 or more, corrective actions may vary. HQ will assist in corrective actions required.

    • Do not re-add levy sources if they have been deleted.

    Example:

    Multiple undelivered levies were caused by known incorrect address, i.e.: P.O. Box 283, St. Louis MO, received from the Employment Commission of Texas. HQ will batch delete all levies issued, so all undelivered levies can be destroyed.

    Example:

    Multiple undelivered levies was caused by incorrect entry on NLS, sources on ACS all have NLS match ind = Y. NLS entry is subsequently updated, undelivered levies should be reissued.

5.19.6.19.3.1  (07-08-2008)
Procedures for Validating and Updating Levy Source Information

  1. This section provides procedures for validating address information on undelivered (UD) levies and LP letters issued to levy sources and editing or adding the information to ELS.

  2. Prior to adding new information to ELS, the ELS Coordinator will:

    1. Attempt to contact the levy source to secure an address for levy processing. At the same time attempt to secure the levy source EIN. If the levy source is a bank attempt toe secure the bank routing number also.

    2. Research IDRS to locate a new address for levy source and to verify the EIN for the levy source.

  3. When phone contact is unsuccessful and a new address is provided by the U.S. Postal Service (USPS), accept that address as a valid address as a valid address and input to ELS database.

  4. If an address is not provided by USPS, research for a valid new address and locate an EIN for the levy source. Once an address/EIN is located edit or input the EIN, name line and address in the ELS database.

  5. In the NOTES box on ELS, input the date, site and initials of the person who updated the levy source on ELS.

    Note:

    Do not place notes in any other field on the ELS database other than the NOTES box.

  6. Sub Key Programming:

    • #00 is used to ensure that text clarifying how or where to apply a levy shows at the top of the listing, just under the principal name line, in the new National Levy Source Look-UP (NLS-Lookup). Use #01 the #02 up ro #99 to show clarifying text. The #00 must be three spaces with a space before the beginning of the text as in #01 States of MD, OH, SD etc. The #01 will not show up on the National Levy Source Look-up.

      Example:

      Bank of America sends levies to three different places dependent upon in which state the taxpayer resides. Each of the three sites has #00 text to indicate which states belong to that particular Bank of America address.

    • "-" is used in front of an entry in the sub key area. This entry will ensure that the item does NOT appear in the National Levy Source Look-up (NLS-Lookup).

  7. Update the levy source on ACS and re-issue the levy.

  8. If a new address or EIN cannot be located for the UD levy, forward the levy to HQ Analyst.

  9. Report time and volumes using OFP 810-64304.

5.19.6.19.4  (07-08-2008)
Undeliverable Liens

  1. If the lien notice sent to the taxpayer is returned as undeliverable, research IDRS for an address as of the date of the lien creation. If you locate an address on ENMOD that is different than the address on the CDP notice check the cycle on the address on ENMOD. Compare the cycle date to the date of the CDP notice. If the cycle date on the ENMOD address is prior to the date on the notice, input the new address through NOTADD for re-issuance of the CDP . Refer to Document 7329, ALS User Guide, for direction on NOTADD. Destroy the undelivered CDP notice.

    Note:

    If a different address is found on IDRS but was effective after the issuance of the CDP notice, do not issue a new notice .

  2. Destroy any other type of returned CDP notices. Example: refused or unclaimed. Do not take a point of count for these types of notices.

  3. Charge time spent on this program to OFP 790-64903. Take a point of count for each undeliverable lien notice processed.

5.19.6.20  (07-08-2008)
S - Inventories

  1. As cases are loaded to ACS some are automatically categorized and placed on an Action List for further processing in the S1 inventory. See IRM 5.19.6.11.for instructions for processing the S1 inventory (Action Lists). Function inventories may be processed either by next case processing or from a list.

    1. In next case processing the ACS system brings each case up in priority sequence with an expired follow-up date.

    2. List(s) obtained through QMF identifies accounts which may not have expired follow-up dates.

      Note:

      Either process is necessary to ensure proper follow-up actions are taken. This includes moving cases to the appropriate function.

    Caution:

    Review cases carefully when working from a list to avoid taking premature actions.

  2. The S3 and S6 inventories contain accounts assigned for IRC 6020(b) for SBSE and MMIA for W&I processing.

5.19.6.20.1  (07-12-2004)
Processing the S0 Inventory

  1. S0 inventory contains ACS accounts awaiting managerial approval. This inventory must be functioned out weekly.

5.19.6.20.2  (07-08-2008)
Processing the S1 Inventory

  1. S1 inventory contains new ACS accounts which appear on the ACS Action Lists.

  2. S1 inventory is considered overage two weeks after issuance.

  3. Process entries on the list per See IRM 5.19.6.11.(TDA accounts) or See IRM 5.19.6.11.1.(TDI accounts).

  4. Charge time to OFP Code 810–647xx.

  5. Do not take an item count for working the S1 inventory.

5.19.6.20.3  (07-12-2004)
S2 Inventory

  1. Automated Telephone Number Research (TNR). National Office use only.

5.19.6.20.4  (07-08-2008)
Processing the S3 Inventory

  1. For SBSE sites, S3 inventory is reserved for 6020(b) processing. (See IRM 5.18.2 )

  2. For W&I sites, S3 inventory is used for cases that meet MMIA criteria. See IRM 5.19.1.5.4.21.

5.19.6.20.4.1  (07-08-2008)
MMIA Processing

  1. Cases will normally be accessed by next case key in the S3 inventory.

    • Carefully review ACS/DI comments to determine if the MMIA is for the primary taxpayer, secondary taxpayer or both taxpayers.

    • Follow the detailed instructions in IRM 5.19.1.5.4.21 to process the MMIA.

    • Document your actions in ACS comments.

  2. If the MMIA is for the secondary taxpayer only, the case will continue to reside on ACS.

    • After completing all case actions required in IRM 5.19.1.5.4.21, return the case to original ACS inventory so collection action can continue against the primary taxpayer.

5.19.6.20.5  (07-08-2008)
Processing S4 Inventory

  1. Cases in S4 are correspondence cases awaiting an answer or research results. Cases are initially assigned to S4 for 30 days.

  2. Work cases in S4 in tandem with the correspondence, documenting Desktop Integration (DI) narrative of actions taken and/or information needed to resolve the issue. Extend the follow up dates as appropriate in ACSWeb. Use the following IRMs when resolving correspondence:

    1. Balance Due Accounts: IRM 5.19.1 .

    2. Return Delinquency Accounts: IRM 5.19.2 .

    3. Advising of enforcement actions: IRM 5.19.4 .

      Note:

      This list is not all inclusive. See IRM 5.19.6.3.for IRMs used in processing work performed in ACS Support.

  3. Close the IDRS control base once the correspondence issue has been resolved.

  4. If the S4 follow-up date has expired, check IDRS for a control base established by ACSS.

  5. If the control base is open, review DI narrative and IDRS history items to determine:

    • If all case actions have been completed, close the control base and take the next appropriate case action.

    • If the case actions have not been completed, delay the follow-up date for 30 days. Input history code "OADT,30" and provide an ACS screen print to the appropriate team manager based on DI assignment.

  6. If the control base is closed, continue processing the case. Review DI narrative, ACS Web and IDRS history items. Take the next appropriate action.

  7. Charge time spent on:

    • TDA to OFP code 810–6412x

    • TDI to OFP code 810–6413x

  8. Do not take an item count for the following actions:

    • IDRS research

    • IDRS and ACS input

    • Telephone contact

    • All clerical duties

5.19.6.20.6  (07-08-2008)
S5 Case Processing

  1. Cases appearing in the S5 inventory are cases requesting an installment agreement but ACS Support is waiting for taxpayer confirmation of financial or other information. The S5 inventory is worked on a daily basis to identify cases with expired follow-up dates. Take the following actions:

    1. Review ACS history code section to determine which employee controlled the account to S5.

    2. Make a print of the DI Case Overview Screen.

    3. Route to employee and annotate that the account is in S5 with an expired follow-up date.

    4. Input OADT, 07, S5 F/U.

  2. If the follow-up date has expired, and the IDRS control base is open, review ACS history code section and IDRS history items to determine:

    1. If all case actions have been completed, close the control base and take the next appropriate action.

    2. If the case actions have not been completed, delay the follow-up date.SB sites, input history code OADT, 30. W&I sites, input history code OADT, 05; and provide a DI screen print to appropriate team manager based on DI assignment.

  3. Charge time spent to OFP code 810–64171 for both TDA and TDI.

  4. Do not take count on this program.

5.19.6.20.7  (07-08-2008)
Processing the S6 Inventory

  1. S6 Inventory is reserved for SBSE 6020(b) processing. (See IRM 5.18.2

5.19.6.20.8  (07-08-2008)
Processing S7 Inventory — Taxpayer Advocate Cases

  1. When an OAR (Form 12412, Operations Assistance Request), is received in the ACS Support (ACSS) function, assign the case to S7 within 24 - 48 hours of receipt. Assign to S7 using: "TOS7,30,OAR" . The follow-up date may be extended based on the facts and circumstances of the case (for example, the action necessary to resolve the OAR will exceed 30 days).

  2. All OARs received in ACSS should be logged into the TAMIS portal and acknowledged within the timeframes outlined in the Taxpayer Advocate Service (TAS) Service Level Agreement.

  3. Refer to the applicable IRMs listed on SERP, including the IRM 13, and the SBSE TAS Service Level Agreement, to process OARs received in ACSS.

  4. Upon closing the OAR, the ACSS employee will complete Section VI of Form 12412 and return it to the TAS employee assigned to the case. The OAR must be returned to TAS within 3 workdays from the date all actions have been completed and transactions input by ACSS. The case should remain in S7 for the duration of the original hold placed on the account unless notified by TAS that the case is closed.

  5. Once advised by TAS that the case is closed, move the account into the next appropriate function for ACS processing.

5.19.6.20.8.1  (07-08-2008)
S7 - Next Case Processing

  1. Cases appearing in the S7 inventory are Taxpayer Advocate cases being worked by ACSS. Work the S7 next case processing inventory daily to identify cases with expired follow-up dates.

  2. Review DI/ACS history. If the account is still being worked in ACS, make a print of the entity screen and route it to the appropriate employee. Annotate on the screen print that the account is in S7 with an expired follow-up date input: OADT,07,S7F/U.

    Note:

    The employee assigned to the case should extend the follow-up date as necessary until the OAR is closed.

  3. When performing next case processing, if the S7 follow-up has expired, and the case is closed in ACS, check IDRS for a control base established by the TAS office. If control base is open, contact the TAS office and request status. Check the TAS Campus Directory. If an additional follow-up is requested, extend the follow-up date and secure the TAS employees' name and telephone number. Document the ACS case with pertinent information obtained from the TAS employee.

    Note:

    If the follow-up date has expired with no response from TAS, add another 14 days and make another attempt to contact TAS to request status of the case. Leave the case in S7. If there is no response from TAS after the 14 days have expired, elevate the issue to the ACS Support TAS Manager who will contact the TAS caseworkers' manager for resolution, OADT the case for an additional 7 days. If no response is received from the TAS caseworkers' manager after the 7 days have expired, move the account out of S7 into the next appropriate function for ACS processing. Ensure all actions taken on the account are documented clearly on DI.

  4. If the control base established by TAS is closed, move the account into the next appropriate function for ACS processing.

  5. Charge time spent on this program to 810-64012.

5.19.6.20.9  (07-08-2008)
S8 Inventory

  1. S8 has Collection Due Process (CDP) inventory. See IRM 5.19.8.

5.19.6.20.10  (07-08-2008)
Processing S9 Inventory

  1. S9 Inventory consists of transfer requests (TFQU, TFRO) that did not issue the intended field assignments, and other closing actions that did not cause the account to drop off ACSWeb. Work the S9 inventory daily.

  2. Research DI narrative and ACSWeb history to determine why the TDA/TDI did not issue electronically to ICS. If you cannot determine why the case did not transfer, research IDRS. Verify if a specific ASIGN(I)(B) is present on IDRS, and take the following actions:

    1. If a specific ASIGN is present, check to see what other condition prevented the TDA?TDI from generating, such as an expired CSED or one that will expire in six months. If the request is TFQU, and all tax modules are in status 22, 53, or TDI, input on IDRS CC ASGN(I)(B) using 7000 for BGEE and XX00 for ATAO where the "XX" refers to the collection assignment number from SUMRY. Enter the following History code on ACSWeb: OADT,28,TFQU.

    2. If no specific ASIGN is present, and the request is TFRO and all tax modules are in status 22, 53, or TDI, input on IDRS CC ASGN(I)(B) using 6501 for BGEE and XX00 for the AOTO. If you get an error message to use SB AOTO, check the SB site for AOTO listings for the state where the taxpayer resides. Overlay CC ENMOD with ENREQ and change the DOC CD to 50, the CLC to the first two numbers of the AOTO and input XX006501 as the CASE ASSN NUM. Enter the following history code on ACSWeb: OADT,21,TFRO.

    3. Most pending transactions inhibit transfers for field assignment. Enter History Code OADT,28,TCPN.

  3. If the case is a Delinquent Return case over six (6) years old, do not assign to the field. See IRM 5.19.5.5.2.1 and IRM 1.2.1.5.19 (P-5-133) for guidance.

  4. If TC 914/916 is present on the module or TC 918 is present on the taxpayer entity and the ASIGN DOAO 6993 is present, process as follows:

    1. TDA: Input STAUP 9100 on IDRS, enter the following history code on ACSWeb: OADT,40,MAHCTDA (manual copy). Also enter the following on the ACS Note field: TC914,ST91,TOSPF. Forward a print of the ACSWeb entity screen to Centralized Case Processing.

    2. TDI: input TC 596 with Closing Code 32 on IDRS using FRM49 to the earliest TDI. Enter the following history code on ACSWeb: OADT,40,MAHCTDI (manual copy). Also, enter the following on the ACS Notes field: TC914,TC596. Forward a print of the ACSWeb Entity screen to Centralized Case Processing.

  5. If TC 470 with no closing code is on the module, research IDRS for an open control base. Contact the employee to determine disposition of the case.

    1. If the employee indicates the action on the case will fully satisfy the account, input on IDRS TC 470 cc 90 using CC REQ77 for any adjustment or TC 470 cc 93 for a payment tracer. Document DI narrative with the action you are taking which willresult in the case dropping off of ACSWeb. Enter History Code: OADT,28,DROPOFF.

    2. If the action will not satisfy the account, enter the following into the ACS Notes field: MANUAL TDA TOR0. Enter the following History Code on ACSWeb: OADT,40,TC 470PN. Print all ACSWeb screens and forward them to the appropriate RO for Batch Initialization processing in accordance with IRM 5.19.7. Document DI narrative with the action you are taking which will result in the case dropping off ACSWeb.

    3. If there is no open control base, input TC 472 on IDRS using CC FRM77 to reverse the TC 470. Enter the following History code on ACSWeb: OADT,28,TC472. The case will drop off of ACS when the TC 472 posts .

  6. If there is an unpostable on the module, enter the following History Code on ACSWeb: OADT,40,UNP.

  7. If freeze code conditions –A, –J, O–, –X or –V are present, enter the following History Code: OADT,28,FZPN TDA (freeze pending) for TDA or OADT,28,FZPN TDI for TDI.

  8. If there are no unpostable codes, freeze codes or pending transaction codes, input STAUP 2600 to each TDA module on IDRS. Enter the following History Code on ACSWeb: OADT,28,NXTMANTDA.

  9. If the case is still on ACS after 28 days and none of the above conditions exist:

    1. Make prints of ENMOD, TXMOD (all pages) and SUMRY from IDRS

    2. Print all ACSWeb screens.

    3. Enter the following History Code on ACSWeb: OADT,40,MANHCTDA or OADT,40,MANHCTDI.

    4. Forward for batch initialization processing in accordance with IRM 5.19.7.

  10. If IDRS shows that Master File (MF) first CP notice was issued within five cycles, enter the following ACS History Code on ACSWeb: OADT,28,MF1ST NOT.

    1. If the notice was sent more than five cycles ago, check IDRS for any of the conditions listed above in 2(a) through 9(d) (e.g., a TC 470 with or without a closing code).

    2. If any of the conditions exist, input the condition on ACS Notes field. Proceed as in (8) above.

  11. Whenever the MF overcomputes or IDRS undercomputes interest or failure to pay penalty (FTP), interest on FTP is a credit. Since the input of a TC 340 or TC 270 will stop any further systemic computation of FTP, it will be necessary to manually prepare a TDA per (8) above.

    1. Research IDRS for an assignment code. If found, forward the TDA to the appropriate area office per IRM 5.19.7.

    2. Enter into ACS Notes field: INT/FTPCR. Enter the following History Code on ACSWeb: OADT,40,MAHCTDA.

  12. If there is no data on IDRS or no ACS indicator on IDRS TXMOD, refer the case to your ACS manager for removal from ACSWeb.

  13. Charge time spent on:

    1. TDA and TDI to OFP code 81n–6417x.

5.19.6.21  (07-08-2008)
M - Inventories

  1. This section is reserved for the new W&I "M" inventories as they are established.

5.19.6.22  (07-08-2008)
LEVYPMT Transcripts Overview

  1. This section provides information and guidance for working the Levy Payment (LEVYPYT) Transcripts.

  2. The LEVYPYT transcript generates 10 cycles after a levy payment, TC 670 DPC-05, is applied to a module that is:

    • Full paid, (status 12) or

    • Has no assessment, (TDI module).

  3. It is imperative that the LEVYPYT transcripts are worked within the week they are received. Release of levies must be issued promptly and full account research must be conducted on IDRS and Master File to resolve credit modules.

  4. Charge time spent working this program under 810-64610.

5.19.6.22.1  (07-08-2008)
Researching LEVYPMT Transcripts

  1. The LEVYPYT transcripts require one or more of the following case actions:

    • Complete IDRS and Master File research.

    • Levy Release determination.

      Note:

      When releasing levies, Form 668-D must be used.

    • contact with taxpayer and/or levy source.

    • Credit resolution on all modules.

  2. When comments indicate that a levy release was issued and payments continue to be received more than 8 weeks later, take the following actions:

    • Make one attempt to call the levy source.

    • Research for a better address for levy source.

    • Reissue the release to the levy source immediately, using Form 668-D on DI.

  3. Research IDRS and Master File to locate the last payment received. Use CC IMFOLP to locate where the payment was applied. (IMFOLP provides the payment DLN, payment DPC code and the tax module where the payment posted.)

    Reminder:

    Accounts receiving levy payments may not show activity on IDRS.

  4. When levy payments are posting and subsequently refunding to the taxpayer, a Release of Levy must be issued immediately using Form 668-D on DI.

  5. When research shows the credit was misapplied, follow the procedures in IRM 5.19.2.6.8. If correspondence with the taxpayer is needed to resolve the credits, open a control base.

  6. Utilize Remittance Transaction Research (RTR) to determine if the payment is from the taxpayer or third party.

    1. If research indicates the payment received is a levy payment, research ACS or IDRS to determine the address to send a levy release Form 668-D.

  7. Resolve any account conditions or freezes that would prevent thelevy payment credits from refunding to the taxpayer, if the payments were received within the last 9 months. See IRC 6402(a), (c)-(e).

    Note:

    No action is required for accounts containing an S freeze. Accounts containing an S Freeze are worked in Accounts Management.

  8. For Levy payment(s) posted to modules with no assessment and there are no other outstanding liabilities; if the payment was received within the last 9 months, move the payments back to the latest full paid period and force to post so a refund including interest will generate to the taxpayer. When inputting the credit transfer include TC 570 as a secondary transaction and input a TC 571 with a posting delay of 2 cycles immediately after to override the unpostable condition and allow the refund to issue.

  9. Send Correspondex Letter 112C to the taxpayer for disposition of credit or a claim for refund of any levy payments received after the nine month period but within 3 years from the due date of the return (23c date) or two years from the date of payment. Open a control base and suspense for a response.

    Note:

    I the refund is barred from statute per IRC 6511(a) (3years from the due date of the return (23c date) or two years from the date of payment), do not correspond with the taxpayer and follow IRM 3.14.1.4.9.3 instructions to transfer credits to Excess Collections.

    Note:

    Any payments with aDPC 99 that are levy payments should be treated in the same manner.

  10. Process the responses to 112C as follows:

    1. If the taxpayer requests that this payment be applied to another open module or account, apply it per taxpayer instructions and refund any remainder (allow IDRS to refund).

    2. If the taxpayer requests return of the payment, issue a refund including any interest as appropriate.

    3. Input TC 290 with a zero amount. Forward the transcript to the files with the response attached, if there is one.

  11. If the taxpayer does not respond within 45 days, transfer the payment(s) following the procedures below:

    1. If payment is less than a year old, use Form 2424. Follow IRM 3.17.10.3.2 for preparing this form.

    2. If payment is more than a year old, use Form 8758. Follow IRM 3.17.220.2.1.1 procedures for preparing this form.

    3. Attach the transcript and IDRS prints to the Form 2424 or Form 8758. Input an IDRS history to indicate the actions taken (no response to 112C/credit to URF or XSF via Form 2424 or Form 8758).

5.19.6.23  (07-08-2008)
TRIS - Voice Balance Due Report

  1. The TRIS Voice Balance Due (VBD) Payment Report lists each account (both ACS and NON-ACS) for which a full pay extension or an installment agreement (IA) has been accepted. The daily reports details the agreement type, duration, amount owed, payment date, and monthly payment amount. The cases on the report represent the installment agreements and extensions to pay that were established in TRIS the prior day. This report can be retrieved at the TRIS website: http://trismis.tris.irs.gov .

  2. Required analysis of VBD Report is as follows:

    1. Release all Levy and/or Lien actions that occurred after the VBD IA was established.

    2. Release all wage levies regardless of when they were established.

    3. Move the case to CO with the history code TOC0,21, VBDIA.

    Reminder:

    Once filed, ACS has no authority to release or withdraw liens. this is coordinated through the Advisory office through which the lien was filed, usually where the taxpayer resides. For further guidance, see IRM 5.19.4.6.4 for lien withdrawals and IRM 5.19.4.6.5 for lien releases.

5.19.6.24  (07-08-2008)
Vendor Validation for Telephone Number Research (TNR)

  1. The Philadelphia ACS Support will perform the quarterly vendor validation, telephone number research (VV-TNR) process as detailed in IRM 5.19.5.7.

5.19.6.25  (07-08-2008)
Identity Theft

  1. Identify theft occurs when someone uses another's personal information such as their name, social security number, or other identifying information without their permission to commit fraud or other crimes. Identity theft situations are encountered when taxpayers call or write and indicate that someone is using their SSN or EIN.

  2. When taxpayers claim to be victims of identity theft, the Service must verify that information. This verification is accomplished by requiring that taxpayers submit certain documentation. This documentation will be referred to as ID theft documentation and is comprised of the following:

    • A copy of the taxpayer's valid U.S. federal or state government-issued form of identification.

      Example:

      driver's license, state identification card, social security card, passport, etc.

    • Evidence of the identity theft.

      Example:

      copy of a police report or Affidavit of Identity Theft filed with the Federal Trade Commission. (Although the current FTC Affidavit form states "Do not send affidavit to any other government agency" , the IRS will accept this form.)

  3. Upon receipt of the ID theft documentation, ACS Support employees must input a TC971 AC:501 on ENMOD.

  4. The IRM 5.19.1, IRM 5.19.2 and IRM 21 contain additional information on Identity Theft case processing and the input of TC971 AC:501.

Exhibit 5.19.6-1  (08-30-2001)
ACS CORRESPONDENCE, ENVELOPES, and FORMS

ACS Output Explanation Mailer Envelope Return Envelope Inserts
LT 11 Final Notice (1058) E–142 E–163 Pub 594
Pub 1660
Form 12153
LT 14 Request for Additional Information (2057) E–178 E–163  
LT 16 Request for Telephone Contact (2050) E–178 E–163  
LT 18 IRC 6020(b) Referral Warning Letter (1615) E–178 E–163  
LT 21 Balance Due Letter (726 (ACS) E–178 E–163  
LT 23 Correspondence Acknowledgment Letter (96 ACS) E–178 E–163  
LT 24 Payment Proposal Letter (1741) E–178 E–163  
LT 25 Short-Term Agreement Confirmation Letter (1829) E–178 E–163  
LT 26 Return Delinquency Letter (4903) E–178 E–163  
LT 27 CIS Instructions (1737) E–178 E–163 433F
LT 33 Requests balance due when a recent payment did not full pay the account (675). E–178 E–163  
LT 35 To secure information on claimed payments (116). E–178 E–163  
LT 37 Used when rejecting a taxpayer's written request for an adjustment and unable to contact the taxpayer by telephone (1735). E–178 E–163  
LT 38 Penalty Abatement Denial Letter (2637) E–178 E–163 Notice 910
LT 39 Reminder Notice E–178 E–163  
LT 40 Notification of Possible Third Party Contact (Bal Due) E–178 None  
LT41 Notification of Possible Third Party Contact (Ret Del) E-178 None  
LT 99 Please call us about your overdue taxes or tax returns. E–125R E–163  
LP 47 Address Information Request E–178 E–25BR  
LP 51 Request to State Employment Commission (1740) E–178 E–25BR  
LP 52 Request to Secretary of State (751) E–178 E–25BR  
LP 53 Request to Division of Motor Vehicles (1001) E–178 E–25BR None
LP 59 Levy Follow-Up (668–C) E–178 E–25BR None
LP 61 Request to Locate Individual (sent to employers) (1743) E–178 E–25BR None
LP 62 Request to Locate Individual (sent to financial institutions) (1739) E–178 E–25BR None
LP 64 Request to Locate Individual (sent to neighbor or other third party) (1731) E–178 E–25BR  
LP 68 Levy Release (668D) E–178 None  
668–A (C) Notice of Levy E–125L E–25BR  
668–W (C) Notice of Levy on Wages, Salary, and Other Income E–125L E–25BR Publication 1494 printed with Levy
F. 8519 Taxpayer's copy of Notice of Levy E–125R E–163  

Exhibit 5.19.6-2  (08-30-2001)
BLANK NAME LINE EXAMPLES

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Exhibit 5.19.6-3  (07-12-2004)
Request for Signature Change for ACS printed products (NOT21 and NOT22)

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