Claims in ISTS Stage 12 should be in 90 day suspense and AIMS Status 24. This stage is used when a FDL has been issued. The 0014 Report should match the ISTS report. If something is not matching, ERCS should be checked for the current AIMS status.

If AIMS shows a status of 51 through 57, check ERCS; if the prior status was 24, the case has now defaulted. Update ISTS to Stage 27 as of the date it was assigned to a TE.

If AIMS shows status 90, check ERCS for the date of the status change, call the TE assigned to the case and get the dates to input Stage 13 and/or 14, 27, and 28, for partials and grants and Stage 13 and/or 14 and 30 for denials.

If AIMS shows a status of 82 and the ISTS still shows Stage 12, ISTS should be updated to Stage 19, Petitioned Tax Court.

If the case is on an open examination case, the ISTS Stage 12 should be input as of the date an RAR was issued granting relief. The case could still be in AIMS Status 12 in the group waiting to be closed to Case Processing. When the case is closed to Case Processing, update ISTS to Stage 27.

Claims in these stages should be in AIMS Status of 51 through 57 and the 014 Report could be used. However, ERCS might be the best tool for these stages since you might need to contact the TE to ask questions about the case if the case has been in these stages for over 30 days. It is also possible to have claim in Stage 14 and AIMS Status 24 for claims partially or fully denied.

Claims in Stage 15, 16, 17, and 18 should have an AIMS status of 80 or 81. These are Appeals statuses and they should update ISTS to the next stage. See IRM 25.15.14.6 for Appeals information.

Claims in ISTS Stage 19, 20, 21, and 22 should have an AIMS Status of 82. This is a Counsel status and they are responsible for updating ISTS to the next appropriate stage. See IRM 25.15.14.6 for Appeals information.

Claims in ISTS Stage 23 should have an AIMS Status of 90. This stage indicates the claim was shipped to CCISO for processing and they are responsible for validating this stage.

If the AIMS Status is not 90, contact Case Processing to see if the input of the TC 300 went unpostable and correct it.

Claims in ISTS Stage 25 should have an AIMS Status of 20 and be located in Technical Support. This stage should be used only when it is necessary to re-issue a Preliminary or Final Determination letter.

Claims in ISTS Stage 26 should have an AIMS status of 90. This stage should be used when situations occur that prevent the processing of an account from MFT 30 to MFT 31. It should also be used for claims when either taxpayer is overseas preventing the claim from being completed (Combat Zone) or if either taxpayer is being investigated by Criminal Investigation.

Case Processing or Technical Support (TS) will monitor these claims until the situation changes to allow the continuation of the claim.

If AIMS is closed but the TC 971 AC 065 should remain on the account to ensure no collection activity is taken against the RS.

Claims in ISTS Stage 27 should have an AIMS status of 51 through 57. This stage is used while the case is in the closing unit, during the time period they are determining the amounts and codes for the Form 12810.

If the status is 90, check ERCS for the date the status changed, then call the TE assigned the case to determine if Form 12810 was completed and forwarded to Credit and Account Transfer Unit. If this have been completed, update ISTS to Stage 28 as of the date the paperwork was sent.

If the status is 51 through 57 and it has been in Stage 27 for over 30 days, check ERCS for the TE assigned the case. Call the TE to check the status of the case.

Claims in Stage 28 should have an AIMS Status of 90. Stage 28 indicates Form 12810 has been mailed to Credit and Account Transfer Unit for a partial or full grant. This should only be done on a closed case. You should not have any other AIMS statuses for this stage. If you do, you should check with Case Processing since it would mean their TC 290 or TC 300 went unpostable thus leaving AIMS in open status.

If a claim has been in this stage for more than 6 months, check IDRS CC TXMOD to see if the account has been transferred. The TE should be contacted to determine if there is a problem. If the TXMOD has a TC 400 and 402, ISTS should be updated to Stage 30.

Claims in Stage 29 could have a status of 51 through 57 until the case is closed through Case Processing on AIMS. ISTS should be updated to Stage 30 once the AIMS controls are closed.

If you have several years on a claim and only one year is non-qualifying, you could have an AIMS status other than 51 through 57. ERCS will indicate the location of the case and whether there are other years involved that would prevent the case from closing.

If one year is a partial or denial, the case will be kept together in 30 day and be in Status 20, 22 or 23 until the FDL is issued. At this point ISTS should be updated to Stage 12 for the other year and the case will reflect Status 24 for both years.

It will stay in Status 24 until default. Upon default, the case should be updated to Stage 27 and the Stage 29 will reflect the correct status of 51 or higher.

Claims should not be in this stage for more than 30 days unless other years are preventing closure of the claim. ERCS should be used to identify the TE and contact made to determine as to the reason for the delay.

Stage 30 should always have an AIMS status of 90. This stage is input upon completion of the case.

If the claim was denied, it is input when the AIMS controls are closed in CASE PROCESSING.

If the claim was a partial or a full grant, it is input after the TC 402 posts to the MFT 30 account.

This stage does not require validation.

Claims in ISTS Stage 31 should always have an AIMS Status of 90. This stage is used when letters are sent to the RS on closed claims.

This stage does not require validation.

This stage indicates a transfer of the ISTS control to Appeals or another office that requested the claim.

This stage is also a clearing stage similar to Stage 02. The claim is sent to APPEALS or other office and they acknowledge receipt by inputting another Stage 07 and update to Stage 15.

If a claim is in this stage and the ACDS shows the claim assigned to an AO, then ISTS should be updated to Stage 15.

Claims in this stage indicate the claim is open in Appeals and assigned to an AO.

ACDS should not have anything in the field for SNTYPE.

Claims in this stage indicate Appeals has issued an Appeals Transmittal Memorandum to the taxpayer.

ACDS should indicate 090A in the SNTYPE filed and E/TSN in the status field. Appeals will input Stages 17 or 18 as applicable.

Claims in these stages indicate the amount of relief allowed and/or disallowed and should not remain in this stage. These are pass-through stages. These stages can be input at the same time as the Stage 16 or Stage 20 is input.

Claims in this stage indicate a petition has been filed.

ACDS should have a "3" in the PART field and E/T in the status field.

Claims in this stage indicate Tax Court has the claim and a decision has been made.

ACDS should indicate a date in the DATECLSD field and a closing code of 21 or less in the CLOSINGCD field.

ISTS Stages 21 or 22 will be input at this time.

Since ISTS Stage 01, 02, 03, 07, 13, 14, and 29 are pass-through stages, use of IDRS CC ISTSRT and SUMRY should be done to determine if there are other years to be considered. Generally claims left in stages 01 and 03 over 15 days are often input errors. Verify the accuracy of the input by using INOLES to verify the TIN and name control. Use the ISTS database to determine the correct record. A search of the database can be done by the name control or the TIN. Incorrect records should be indicated on the IVL and deleted or corrected.

Claims in ISTS Stage 02 and 07 should be acknowledged within 3 days of the receipt of the claim. Claims in Stage 02 are sometimes " hung" while the documents are being secured. Check with management before validating so work is not duplicated. The Stage 02 listing is printed weekly and is worked in the First Read area.

Claims in Stage 04 and 06 inventory are filed by TIN. The listing should be validated against inventory in 04/06 file. Any claim not located should be researched using IDRS. The overage listing for these stages is printed weekly and worked in the First Read area. Check with management to prevent duplication of efforts.

Claims in Stage 05 and 10 are assigned to the Full Scope and First Read teams. Claims in Stage 05 for more than 45 days and Stage 10 for more than 30 days should be documented on the IVL as to the reason of the delay. Incorrect records should be updated to the correct stage.

Stage 08 should only be used by the Area Offices. CCISO should use Stage 09 for their quality review. Claims in ISTS Stage 09 should not remain in this stage for more than 2 weeks.

Claims in ISTS Stage 11 should not remain more than seven calendar days past the 45 days. Management should be consulted if claims remain over this time frame and annotated on the IVL as to the reason for the delay.

Claims in Stage 12 should not remain for more than seven calendar days past the 110 days. Management should be consulted if claims remain over this time frame and annotated on the IVL as to the reason for the delay. IDRS CC TXMOD should be researched for a TC 290 with RC 97 or 98 and closed controls. If this is the case, update ISTS.

This stage is no longer being used. Any case in this stage should be researched and updated to the correct stage. Management should be consulted if the claim is not updated to a different stage.

Claims in Stage 25 should not remain in this stage for more than seven calendar days. Management should be consulted if claims remain in this stage over this time frame and annotated on the IVL as the reason for the delay.

Claims in Stage 26 should not remain in this stage more than 180 days. Management should be consulted if claims remain in this stage over this time frame. Annotate the IVL as to the reason for the delay.

Claims in Stage 27 should not remain in this stage for more than 60 days. Management should be consulted if claims remain over this time frame. Annotate the IVL as to the reason for the delay.

Claims in Stage 28 should not remain for more than 120 days. Check TXMOD for TC 400 and TC 402. If both are present, then update ISTS to Stage 30. Management should be consulted if claims remain over this time frame. Annotate the IVL as to the reason for the delay.

Claims in Stage 29 should not remain for more than 7 days. Management should be consulted if claims remain over this time frame. Annotate the IVL as to the reason for the delay.

There is no validation required.