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Part 4. Examining Process

Chapter 19. Liability Determination

Section 2. IMF Automated Underreporter (AUR) Control (Cont. 1)

4.19.2  IMF Automated Underreporter (AUR) Control (Cont. 1)

4.19.2.4 
General Batch Information

4.19.2.4.3 
Batch Building - General

4.19.2.4.3.3  (09-01-2008)
Unit Release Batch Building (Batch Types 37, 46, 57, 66, 83, and 86)

  1. Cases suspensed in technical units are released after being worked. These completed cases are placed in a designated area.

  2. As directed, get the cases from each technical unit.

  3. Sort all the gathered cases for building to batch types 37, 46, 66, or 86 based on the PC or IPC assigned to the case.

    Note:

    Rather than sorting the cases by IPC/PC attempt to build all the batches to Batch Type 66. The system only accepts the appropriate cases and displays a message indicating the correct target batch type. Make a note and set these aside.

    Target Batch Process/Internal Process Codes
    37 - Screening Release 0A, 0D, 11-14, 15, 18, 20, 21, 22, 24, 25, 27, 28, 29, 30, 39, 55, 98, 99, WP
    46 - CP 2501 Release 3D, 3F, 3L, 3S, 15, 18, 30, 35, 36, 36, 42, 44, 47, 48, 50, 51, 52, 53, 57, 98, 99, RF
    66 - CP 2000 Release 6D, 6F, 6L, 6M, 6X, 15, 18, 55, 55A, 57A, 59, 62-66, 67, 68, 69, 70-77, 98, 99, RF, RN
    86 - Stat Release 8D, 8F, 8L, 8M, 8S, 15, 18, 77, 80, 82-86, 85-89, 90-96, 98, 99, RF, SR

    Note:

    Due to the time sensitive nature of the cases, PC 80 cases should be built into a separate Batch Type 86.

    • PC 15 is applicable for all targeted batches - check the batch number on the folder (or case history) to sort to the correct target batch.

    • PC 18 is applicable for all targeted batches for TY 2005 and subsequent tax years - review the process code history to target the correct batch.

    • PC 11-14, 35, 36, 38, 62-66, and 82-86 require an AMDISA print.

  4. Use the case files (gathered from all technical units) to build the appropriate Unit Release batches:

    1. Select CONTROL - BATCH - BATCH - BATCH BUILDING - CREATE.

    2. Type in the appropriate 2 digit batch type. The system assigns the specific batch number - record it for later use.

    3. Scan the bar code or enter each SSN.

    4. When all cases are entered, <COMMIT> .

    5. Close the batch.

    6. Exit.

    7. Select BATCH - STATUS/LOCATION - STATUS/LOCATION to update the batch status.

    8. Input the 5 digit batch number.

    9. Input BF (batch finished) and <ENTER>.

    10. <COMMIT> to .

  5. Verify the process codes using the VERIFY PC menu option. See IRM 4.19.2.6.1 for additional information on the verification of process codes.

  6. After process code verification, update the batch status to RB.

    1. Select BATCH - STATUS/LOCATION - STATUS/LOCATION to update the batch status.

    2. Input the 5 digit batch number.

    3. Input RB (release batch) and <ENTER>.

    4. <COMMIT> to COMMIT.

    5. Exit.

  7. Disassemble the batch by releasing the cases to the appropriate area based on the PC/IPC.

    Note:

    IPC RF is returned to the CSN located on the case folder.

  8. If there are error conditions present, the Cases in Error Screen displays.

    1. Note the error message on the folder and set the case aside.

    2. Transfer the case to the TE who worked the case. See IRM 4.19.2.2.26 for instructions on transferring cases.

  9. Cases with IPC MI (Manual Interest) are directly batched into Manual Interest Batch Type 61. See IRM 4.19.2.5.37 , Batch Type 61 for additional instructions.

4.19.2.4.4  (09-01-2008)
Pull Listings

  1. Two types of listings are used to pull cases from suspense batches:

    • The Sequence Number-Notice Date Pull List prints in CSN order. See IRM 4.19.2.9.23 for more information about the list.

    • The Sequence Number-SSN Batch Listing prints in the same order the SSNs were entered in the batch. See IRM 4.19.2.9.7.3 for more information about the listing.

      Note:

      Pull listings must be generated and printed before the RESEQUENCE menu option is selected.

      Reminder:

      All Pull Listings will display a " V" to indicate a Virtual cases is in the batch and there will not be a physical case file to pull.

4.19.2.4.5  (09-01-2008)
Resequencing Response/Undeliverable Batches

  1. Batches are built in the order the SSN is entered. As each SSN is entered, a CSN is assigned based on the batch being built.

  2. Any time after the batch is built and before the batch is closed, the RESEQUENCE menu option can be selected. When selected, the system sequences the batch in CSN order. These sequence numbers do not match the physical order of the batch.

    Caution:

    Pull listings must be generated and printed before the RESEQUENCE menu option is selected.

  3. To resequence a batch:

    1. Select CONTROL - BATCH - BATCH - ADD.

    2. Input the batch number.

    3. Click on RESEQUENCE.

      Note:

      If also closing the batch, click on CLOSE BATCH.

      Note:

      To print the batch listing, select REPORTS - REPORTS - BATCH LISTING. Click on the appropriate batch listing and select "P" for print.

4.19.2.5  (09-01-2003)
Specific Batch Type Definition

  1. The following information provides a definition of batch types and outlines the characteristics and functionality of batch types in the AUR system.

  2. See Exhibit 4.19.2-2, Batch Building/Consistency Chart, for additional information.

4.19.2.5.1  (09-01-2008)
Batch Types 01–19 (Screening Association)

  1. Cases are ordered into inventory in groups referred to as extracts. As case information for these extracts is downloaded into AUR, it is assigned a batch type number that ranges sequentially from 01 through 19. These digits represent the extract number. The clerical group builds cases using the Form 4251 attached to the tax return into the initial screening batches. The batches are held in AB status until requested by a technical unit. Cases downloaded but not built to a Screening Batch Type 01-19 within a designated time frame are automatically moved by the system to Batch Type 30.

  2. ELF and 1040EZ-TEL (Virtual Cases) cases will not receive a Form 4251 and will be auto batched by the system. See IRM 4.19.2.2.6, Chargeouts, and See IRM 4.19.2.2.12., Electronic Filing for additional information.

  3. Forms 4251 with no tax return should not be built into Screening Batch Types 01-19 or 29. Destroy these Forms 4251. The system automatically moves the case to Batch Type 30, assigns IPC 0A and reorders the return on the date designated by the AUR Coordinator. If the return is not received and built into a Batch Type 01-19 or 29 within 60 days of the designated reorder date, the system closes the case(s) using PC 29.

  4. Cases with missing/incomplete data are identified by the system during batch building, and are built into Batch Type 32. (In addition to the tax return or tax return data, a complete case also needs the information return data and the tax account information.) If the missing data is not received within 45 days from the extract download date, the system closes the case(s) using PC 28.

  5. See IRM 4.19.2.4.3.1 for instructions on building Batch Types 01-19.

4.19.2.5.2  (09-01-2005)
Batch Types 20-27 (Auto-Generated Notice - AGN)

  1. Certain AUR inventories bypass the physical analysis/screening phase of the program and have CP 2000s systemically generated. This process is referred to as Auto-Generated Notice (AGN). These cases are systemically moved from extracts 20-27 and assigned to Batch Types 20-27. No clerical action is required for these cases during analysis batch building.

4.19.2.5.3  (09-01-2008)
Batch Type 28 (Auto-Generated Notice Fallout Screening Batches)

  1. Cases systemically identified as auto-generated notice must pass all the AUR checks for new transactions and certain other conditions prior to the update to PC 55 to generate the CP 2000. The cases that fail these checks are systemically moved into Batch 28 for normal case analysis/screening.

4.19.2.5.4  (09-01-2003)
Batch Type 29 (Priority Screening Batches)

  1. These are batches of screening cases which require expedited processing as determined by local management.

  2. The cases may be removed from the original extract batches or batched initially to a Batch Type 29.

  3. See IRM 4.19.2.4.3.1 for instructions on building Batch Type 29.

4.19.2.5.5  (09-01-2003)
Batch Type 30 (Missing Return Suspense)

  1. The system assigns two types of cases to Batch Type 30:

    • Cases assigned IPC WP (Wrong Pull) by the tax examiner because the Federal Records Center pulled the wrong DLN.

    • Cases from a Download Batch Type 01-19 and AGN Fallout Screening Batch Type 28 that have not been batched into a Screening Association Batch Type 01-19, AGN Fallout Screening Batch Type 28 or Priority Screening Batch Type 29 by the date set by the AUR Coordinator.

  2. The system generates an IPC 0A and records the controlling DLN based on a reorder date set by the AUR Coordinator for both types of cases in Missing Return Batch Type 30.

  3. If the system has no indication the return was received (built into Complete Case Batch Type 31) within 60 days, the system closes the case with a PC 29 and generates an Unavailable Return Report. See IRM 4.19.2.9.30 for more information about the report.

4.19.2.5.6  (09-01-2003)
Batch Type 31 (Complete Cases)

  1. SSNs previously assigned to Missing Return Batch Type 30 and Missing Data Suspense Batch Type 32 are built into Complete Case Batch Type 31 when the return or data is received.

  2. Before the system allows this action to take place, the current IPC must be one of the following:

    • PC 03

    • IPC 0A

    • IPC WP

  3. See IRM 4.19.2.4.3.1 for instructions on building Batch Type 31.

4.19.2.5.7  (09-01-2007)
Batch Type 32 (Missing Data Suspense)

  1. When building Screening Batch Types 01–29, the system indicates if there is missing tax account or information return data. If this indication is received, the cases are built into Missing Data Suspense Batch Type 32 and are maintained in SSN order.

  2. To build batch type 32:

    1. Select BATCH - BATCH BUILDING - CREATE.

    2. Type in 32 (for the batch type) and press <ENTER>.

    3. Scan the bar code or enter the SSN of each case. Be sure two cases are not stuck together.

    4. If cases do not build to Batch Type 32, note the AUR message on the case and follow Campus direction for handling.

  3. The system generates a Completed Case Report when the missing data is received. To print the report REPORTS - AGING - COMPLETE CASE. See IRM 4.19.2.9.11 for more information about the report. Use the report to:

    Note:

    Virtual cases do not have case folders.

    1. Pull the case(s) from the suspense file.

    2. Build the case(s) to Complete Case Batch Type 31.

  4. If the missing data is not received within 45 days, the system assigns PC 28 to the case and generates a Closed Missing Data Case Report. To print the report select REPORTS - CLOSED RESEARCH - MISSING DATA. See IRM 4.19.2.9.10 for more information about the report. Use the report to:

    1. Pull the case(s) from the suspense file.

    2. Route the return(s) to the Files Operation.

4.19.2.5.8  (09-01-2003)
Batch Type 33 (Research Complete)

  1. Cases that have received the requested research are built to Research Complete Batch Type 33 from the previously assigned Research Suspense Batch Type 34 or Miscellaneous Referral Batch Type 35. Before the research cases can be built to Research Complete Batch Type 33, the current process code must be IPC 0A (Research-Additional Return Requested) or IPC 0D (Miscellaneous Referral).

  2. Follow instructions at See IRM 4.19.2.4.3.1. to build batch type 33.

  3. Once the maximum volume has been reached, or the volume of the batch is at the point where the user does not want to add additional SSNs, print a Pull Listing in Notice Date Order.

    Note:

    Since cases in Research Complete Batch Type 34 do not have a CP Date, the Pull Listing is in CSN order.

  4. Pull the cases, associate the research and update the batch to status AB for the technical units to order and process.

4.19.2.5.9  (09-01-2007)
Batch Type 34 (Research Suspense)

  1. Cases are automatically assigned to Research Suspense Batch Type 34 by the system based on the assignment of IPC 0A. The system moves the SSNs when the status of the current screening batch is updated to RB. When cases are assigned to this batch type, cases are maintained in CSN order for association with the generated folder.

  2. These cases are stored in the AUR Control Function while the requested research is being completed.

  3. The Aged Screening Research Pull List is generated weekly for cases that are not completed within 60 days from the request date. The system closes these cases with PC 29. To print the report select REPORT - CLOSED RESEARCH - UNAVAIL RETURN. See IRM 4.19.2.9.3 for more information about the listing. Every week when the listing is available:

    1. Pull the case(s) from the suspense file using the listing.

    2. Remove and destroy the Form 4251 as classified trash.

    3. Route the return(s) back to the Campus Files function.

  4. Filing Status Code 3, Married Filing Separate, cases are not automatically closed if the research is not received within 60 days. When this time frame is met:

    1. Pull the case(s) from the suspense file using the listing.

    2. Build the case(s) into Research Complete Batch Type 33 for a tax examiner determination.

4.19.2.5.10  (09-01-2003)
Batch Type 35 (Miscellaneous Referrals)

  1. Cases which require additional technical assistance are built into Miscellaneous Referral Batch Type 35 by the clerk.

  2. Cases must have a current IPC of 0D. These batches are available for request and processing by the technical units.

4.19.2.5.11  (09-01-2003)
Batch Type 36 (Screening Unit Suspense)

  1. Screening cases which require a technical determination from the manager or lead tax examiner are transferred by the tax examiner to their Screening Unit Suspense Batch.

  2. When a tax examiner transfers a case to Unit Suspense, the system automatically generates IPC 0E and moves the case to Screening Unit Suspense Batch Type 36.

  3. These cases are kept in suspense files in the technical units until the issue is resolved and the case is released in the unit's designated area for clerical retrieval.

    Reminder:

    The last three digits of Unit Suspense Batch numbers are the Unit Location Number.

4.19.2.5.12  (09-01-2003)
Batch Type 37 (Screening Unit Release)

  1. Cases in Screening Unit Suspense Batch Type 36 are worked by tax examiners and released in a designated area. As directed, get the cases and sort to build into various Unit Release batches.

  2. See IRM 4.19.2.4.3.3 for instructions to build and process Batch Type 37.

4.19.2.5.13  (09-01-2003)
Batch Type 38 (Remail CP 2000/Recomp) - General

  1. While building no response CP 2000 cases and undeliverable CP 2000/Recomps to Aged CP 2000 Stat Prep Batch Type 59, the system identifies and rejects cases with a new address. These rejected cases with updated addresses are built into Remail CP 2000/Recomp Batch Type 38.

    Note:

    Cases with a new address and a manual interest condition are built into Manual Interest Batch Type 61.

  2. When creating or adding to Remail CP 2000/Recomp Batch Type 38, the system prompts for "No Response" or "Undeliverable " .

  3. When the status for Batch Type 38 is updated to RB, the system:

    1. Assigns a new notice date to the batch.

    2. Updates cases that are assigned PCs 55, 57, or 59 with an Amended indicator.

    3. Moves the cases to the Recomp/Amended/PC 57 Suspense Batch Type 55.

    4. Generates an amended notice.

  4. Cases receive new CSNs and folders.

4.19.2.5.13.1  (05-29-2007)
Batch Type 38 - Undeliverable CP 2000/Recomps

  1. Cases are classified as Undeliverable when the Post Office returned the CP 2000/Recomp notice as undeliverable and the system identified a new address when the cases were being batched into Aged CP 2000 Stat Prep Batch Type 59.

  2. The undeliverable CP notice is used as the input document to build Remail CP 2000/Recomp Batch Type 38. The Notice Indicator 1, 2, 3, or 4, which identifies which copy of the notice sent to the taxpayer, MUST be entered.

    Note:

    Undeliverable Spousal and/or POA notices cannot be batched into Remail CP 2000/Recomp Batch Type 38. Discard the undeliverable notice/letters in accordance with local classified waste procedures. See IRM 4.19.2.3.3 for additional information about Spousal Notices.

  3. To build an undeliverable Batch Type 38:

    1. Select BATCH - BATCH BUILDING - CREATE

    2. Input Batch Type 38 and <ENTER>.

    3. Input "Y" in the box for "Undeliverable " .

    4. Scan the bar code or enter the SSN of each undeliverable CP notice identified with a better address.

    5. Discard the Undeliverable CP Notice in accordance with classified waste procedures.

    6. When the batch is full or there are no more undeliverable CP notices with a better address to build, press <COMMIT> to COMMIT.

    7. Click on PULL LISTING. DO NOT CLOSE or RESEQUENCE the batch.

    8. Input "D" for date order. <ENTER>.

    9. Input "P" for print. <ENTER> twice.

    10. Exit.

    Note:

    The system marks the corresponding CP 2000/Recomp Notice with an Undeliverable Indicator "M" (Remail) in the Action Code field on the Case History Screen.

  4. Use the listing to pull the cases.

    Reminder:

    If CSN is 505xx or a Virtual case there is no case file to pull. Substitute charge-outs for Batch Type 505xx can be printed by selecting Reports - return chargeout and entering the SSN number.

  5. To finish Batch Type 38 for Undeliverables:

    1. Select BATCH - BATCH BUILDING - ADD.

    2. Input the batch 38 number.

    3. Resequence the batch. Select CONTROL - BATCH - BATCH - ADD. Input the batch number. Click on RESEQUENCE.

    4. Click on CLOSE twice.

    5. Exit.

    6. Update the batch status to RB. Select BATCH - BATCH STATUS/LOCATION. Enter the batch 38 number. Type in RB (for released batch).

    7. Select REPORTS - SUSPENSE SUMMARY.

    8. Select "P" to print.

    9. Label and place in the appropriate suspense area based on the CSNs assigned to the cases.

4.19.2.5.13.2  (09-01-2006)
Batch Type 38 - No Response CP 2000/Recomps with a Better Address

  1. Cases are classified as No Response when the system identified a new address when the case was being batched into Aged CP 2000 Stat Prep Batch Type 59. The notice indicator 1, 2, 3, or 4, which identifies the copy of the notice sent to the taxpayer, does not need to be entered.

  2. Build No Response Batch Type 38 using the case files:

    Note:

    If CSN is 505xx or a Virtual cases there is no cases file to pull. Substitute charge-outs can be printed by selecting Reports-Return charge-out and entering the SSN number.

    1. Select BATCH - BATCH BUILDING - CREATE

    2. Input Batch Type 38 and <ENTER>.

    3. Input "Y" in the box for "No Response " .

    4. Scan the bar code or enter the SSN of each case.

    5. When the batch is full or there are no more no response CP 2000 cases with a better address to build, click on CLOSE.

    6. Exit.

    7. Update the batch status to RB. Select BATCH - BATCH STATUS/LOCATION. Enter the batch 38 number. Type in RB (for released batch).

    8. Select REPORTS - SUSPENSE SUMMARY.

    9. Select "P" to print.

    10. Label and place cases with the Suspense Summary Listing in the appropriate suspense area based on the CSNs assigned to the cases

    Note:

    The system marks the corresponding CP 2000/Recomp Notice with an Undeliverable Indicator "M" (Remail) in the Action Code field on the Case History Screen.

4.19.2.5.14  (10-31-2003)
Batch Type 39 (Rejects)

  1. Each week, the AUR system generates a weekly Reject Listing identifying rejected cases (the notice was not generated and the notice information is no longer available). The Manager or Lead prints the listing for each open tax year in AUR. The cases are pulled from the suspense file and built into the appropriate batch based on the reject code. These batches are made available for request and processing by the technical units.

    Reminder:

    Virtual cases do not have cases folders to pull. Substitute charge-outs can be printed by selecting - Reports-Return charge-out and entering the SSN number.

  2. Cases with a Reject Code 2 (Military Action) and Reject Code 8 (Declared Disaster Area) are built into Reject Batch Type 39.

  3. To process Reject Codes 2 and 8 take the following steps:

    1. Obtain the Reject Listing.

    2. Pull the cases on the listing.

    3. Note the reject code (located to the right of each case) on each case.

    4. Build the cases - select BATCH - BATCH BUILDING - CREATE.

    5. Type in 39 for the Batch Number.

    6. Use the pulled cases with reject codes 2 and 8 to enter the SSNs or scan the bar codes. Keep these cases in order as they are built.

      Note:

      The system displays a message at the end of each work unit, set the work unit aside and acknowledge the message.

    7. Select CLOSE - do not resequence.

    8. Exit.

    9. Select REPORTS - BATCH LISTING - SEQ-NUM-SSN.

    10. Type in the batch number and <ENTER>.

    11. Type in "P" to print and type "1" for the number of copies to print or <ENTER> twice.

    12. Complete all batch labeling and take the completed batch to the designated area.

    See IRM 4.19.2.9.21 for more information about the Reject List. See IRM 4.19.2.3.4 for additional information on notice rejects.

4.19.2.5.15  (09-01-2003)
Batch Type 40 (CP 2501 Suspense Batch)

  1. The system automatically moves cases requiring a CP 2501 Notice to CP 2501 Suspense Batch Type 40 based on PC 30 identified during the systemic disassembly process.

  2. The cases are filed in CSN order and remain in suspense in CP 2501 Suspense Batch Type 40 until a response is received, the notice is returned as undeliverable, or the suspense time frame expires.

4.19.2.5.16  (09-01-2007)
Batch Type 41 (CP 2501 Response)

  1. When a response to a CP 2501 is received, the SSN is assigned to CP 2501 Response Batch Type 41. The batch is built by scanning or key entering the SSN. The correspondence is used as the input document.

    Note:

    If the clerk tries to enter a response with an IRS received date that is 20 days or older, the system alerts the clerk that the response must be assigned to Batch Type 44, CP 2501 Priority Response.

  2. Only one IRS received date can be assigned to CP 2501 Response Batch Type 41. The system allows more than one Batch Type 41 with the same received date to be built at the same time.

  3. See IRM 4.19.2.4.3.2 for instructions to build Batch Type 41.

  4. Use the Pull Listing to pull the cases, keeping the cases in the order pulled.

    Reminder:

    Virtual cases do not have cases folders to pull. Substitute charge-outs can be printed by selecting - Reports-Return charge-out and entering the SSN number.

    Note:

    Recommendation - after a thorough search fails to locate the case, note the response "LC" and leave in the response batch for the TE to determine whether or not processing can continue.

  5. Associate the responses, verifying that the response is associated with the correct case file.

    Note:

    As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

    Note:

    Recommendation - after a thorough search fails to locate a missing response, note the case folder "LR" and leave in the response batch for the TE to take appropriate action.

  6. To Resequence the batch on AUR:

    1. Select CONTROL - BATCH - BATCH BUILDING - ADD.

    2. Type in the 5 digit batch number. Press <ENTER>.

    3. Click on RESEQUENCE and press <ENTER>.

  7. To close the batch and complete actions:

    1. Select CLOSE, the batch status updates to AB.

    2. Select REPORT - BATCH LISTING - and then the appropriate batch listing.

    3. Enter "P" to print and the number of copies needed.

    4. Complete all work unit and batch labeling.

    5. Deliver the batch to the designated area.

4.19.2.5.17  (09-01-2003)
Batch Type 42 (CP 2501 Unit Research Suspense)

  1. CP 2501 cases requiring a return request or transcript (additional research) are updated by the tax examiner with IPC 3A. The system automatically builds the case to the appropriate unit suspense batch based on IPC 3A and the UID of the tax examiner. These cases are generally suspended in the technical unit and should be monitored by the tax examiner to ensure the requested research is received.

  2. The research the tax examiner requested is ordered daily by the system.

  3. When the research is received, route the information to the appropriate unit (shown in the "Remarks" field on the research document). The tax examiner works and releases the cases.

    Note:

    Local management determines where to suspend these cases, in the individual tax examining units or in the clerical area.

4.19.2.5.18  (09-01-2003)
Batch Type 43 (CP 2501 Miscellaneous Referral)

  1. Cases built into CP 2501 Miscellaneous Referral Batch Type 43 must have an IPC 3D assigned. Tax Examiners assign this IPC when technical assistance is required to continue processing the case.

  2. These batches are available for request and processing by the designated technical unit(s).

4.19.2.5.19  (09-01-2007)
Batch Type 44 (CP 2501 Priority Response)

  1. CP 2501 response cases that should receive priority handling are built to CP 2501 Priority Response Batch Type 44.

  2. CP 2501 responses with an IRS received date of 20 days or older MUST be built into CP 2501 Priority Response Batch Type 44.

  3. CP 2501 Priority Batch Type 44 can have different IRS received dates assigned to the batch. Batch Type 44 may be built by SSN (a received date entered for each case), or by the RECD DATE option (all cases have the same received date). The batch ages on the system based on the oldest received date assigned to the batch.

  4. See IRM 4.19.2.4.3.2 for instructions on building Batch Type 44.

  5. Use the Pull Listing to pull the cases.

    Reminder:

    Virtual cases do not have cases folders to pull. Substitute charge-outs can be printed by selecting - Reports-Return charge-out and entering the SSN number.

    Note:

    Recommendation - after a thorough search fails to locate the case, note the response "LC" and leave in the response batch for the TE to determine whether or not processing can continue.

  6. Associate the responses, verifying that the response is associated with the correct case file.

    Note:

    Recommendation - after a thorough search fails to locate a missing response, note the case folder "LR" and leave in the response batch for the TE to take appropriate action.

    Note:

    As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

  7. To Resequence the batch on AUR:

    1. Select CONTROL - BATCH - BATCH BUILDING - ADD.

    2. Type in the 5 digit batch number. Press <ENTER>.

    3. Click on RESEQUENCE and press <ENTER>.

  8. To close the batch and complete actions:

    1. Select CLOSE, the batch status updates to AB.

    2. Select REPORT - BATCH LISTING - and the appropriate batch listing.

    3. Enter "P" to print and the number of copies needed.

    4. Complete all work unit and batch labeling.

    5. Deliver the batch to the designated area.

4.19.2.5.20  (09-01-2005)
Batch Type 45 (CP 2501 Unit Suspense)

  1. Cases are moved to CP 2501 Unit Suspense Batch Type 45 when:

    1. A tax examiner requires a technical determination from a manager or lead tax examiner on a CP 2501 case. The tax examiner transfers the case. The system updates the IPC to 3E and moves the case to Unit Suspense.

    2. A case requires a change due to a Taxpayer Advocate or Telephone Inquiry and is requested by a tax examiner.

  2. The tax examiner inputs the Request Indicator "W" and indicates the type of request being made.

  3. The system creates a chargeout document which the clerk uses to pull the case.

  4. The clerk uses the TRANSFER menu option to transfer the case(s) back to the tax examiner.

  5. The system moves the case to Unit Suspense.

  6. The clerk routes the case to the requesting tax examiner.

    Reminder:

    The last three digits of Unit Suspense Batch numbers are the Unit Location Number. Location 950 indicates Universal Case action.

4.19.2.5.21  (09-01-2007)
Batch Type 46 (CP 2501 Response Release)

  1. Cases In CP 2501 Unit Suspense Batch Types 42, 45, 54, or 64 (IPC 3L and 3S) are worked by the tax examiners and released in a designated area. As directed, get the cases from each unit and sort to process the Unit Release batch type 46.

    Note:

    Response Batch Type 54 and Letter Reject Batch Type 64 have been set to "Reserved" for tax years 2006 and subsequent processing.

  2. See IRM 4.19.2.4.3.3 for instructions to build and process Batch Type 46.

4.19.2.5.22  (09-01-2003)
Batch Type 47 (CP 2501 Letter Suspense)

  1. Cases requiring a letter after the CP 2501 are assigned IPC 3L or 3S. During the systemic disassembly process, the system moves these cases to CP 2501 Letter Suspense Batch Type 47.

  2. The cases assigned an IPC 3L or 3S are filed in CSN order and remain in the batch until a response is received, the letter is returned undeliverable or the suspense time frame expires.

4.19.2.5.23  (05-29-2007)
Batch Type 49 (CP 2501 No Response) - Tax Year 2005 and Prior - General

  1. CP 2501 cases that do not receive a taxpayer response within the allotted time frame and CP 2501 notices returned as undeliverable are built into CP 2501 No Response Batch Type 49. These batches are requested and processed by the technical units to issue a CP 2000.

  2. If a response is received after the SSN has been assigned to Batch Type 49 and the batch is in Blank or AB status, pull the case from Batch Type 49 and place in the CP 2501 Response Batch Type 41, 44, or 54.

    Caution:

    If the system prompts to build to Batch Type 81 - ignore the message and treat as a closed case. Refile to the Campus Files Function.

4.19.2.5.23.1  (05-29-2007)
No Response Batch Type 49 (Purge) - Tax Year 2005 and Prior

  1. There are two types of no response cases built into Batch Type 49:

    1. CP 2501 No Response: When the suspense time frame for CP 2501 Suspense Batch Type 40000 has been met, batch the cases into Batch Type 49.

    2. Letter (3L, 3S, and PHCALL) No Responses: When the suspense time frame for CP 2501 Letter Suspense Batch Type 47000 has been met, batch the cases into CP 2501 No Response Batch Type 49.

  2. As directed, use the cases from the designated Batch Type 40 and 47 to build Batch Type 49 no responses.

  3. Use the case files to build Batch Type 49:

    1. Select BATCH - BATCH BUILDING - CREATE.

    2. Type 49 in the Batch Number.

    3. Type "N" when prompted for Undeliverables.

    4. Scan the bar code or enter all SSNs - keeping in strict entered order.

      Note:

      As the SSNs are entered, the system indicates if the suspense time frames have not been met. These cases are placed back in Batch Type 40 or 47 in CSN order.

      Caution:

      If the system prompts to build to Batch Type 81 - ignore the message and treat as a closed case. Refile to the Campus Files Function.

    5. The system alerts when a work unit is complete, label the work units. Keep work units separate and in strict order.

    6. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, close the batch using the CLOSE option; the system updates the batch status to AB. DO NOT RESEQUENCE No Response Batch Type 49.

    7. Exit.

    8. See (4) below to print the batch listing.

    9. Label and house batches.

  4. To print the Batch Listing which is used as a batch transmittal:

    1. Select REPORTS from the main menu.

    2. Select REPORTS - BATCH LISTING - and the appropriate batch listing.

    3. Type in the batch number and <ENTER>.

    4. Select "P" for print and enter the designated number of copies to be printed.

    5. Place one copy of the listing with the batch and follow Campus direction for other copies.

  5. After all the No Response cases have been entered into Batch Type 49 take the following actions:

    1. Select the CHECK DATE option.

    2. Enter the Notice Date used to build the batch.

    3. Attempt to locate the cases indicated as missing from the batch by the system.

    Note:

    If the case cannot be located, it is recommended that the SSN be added to the Batch Type 49 so that a tax examiner can determine whether or not to continue case processing.

  6. Close the batch using the CLOSE option; the system updates the batch status to AB.

4.19.2.5.23.2  (05-29-2007)
Undeliverable Batch Type 49 - Tax Years 2005 and Prior

  1. Undeliverable CP 2501 notices are also built to Batch Type 49.

  2. When batching Undeliverable notices, the Notice Indicator " 1" must be entered after the SSN.

    Note:

    Undeliverable Spousal (Notice Indicator 2) and/or POA (Notice Indicator 3 or 4) notices cannot be built into Batch Type 49. Discard the undeliverable notice/letters in accordance with local classified waste procedures. See IRM 4.19.2.3.3 for additional information about Spousal Notices.

  3. Use the undeliverable CP 2501 as the input document when building Undeliverable Batch Type 49.

    1. Select BATCH - BATCH BUILDING - CREATE.

    2. Type 49 in the Batch Number.

    3. Type "Y" when prompted for Undeliverables.

      Note:

      The system marks each SSN with an Undeliverable Indicator " U" if a new address is found. If a new address is not found, the system marks the case with an Undeliverable Indicator "T" .

    4. Scan the bar code or enter all SSNs.

      Caution:

      If the system prompts to build to Batch Type 81 - ignore the message and treat as a closed case. Refile to the Campus Files Function.

    5. The system alerts when a work unit is complete, label the work units. Keep work units separate and in strict order.

    6. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, <COMMIT> to COMMIT, DO NOT CLOSE OR RESEQUENCE Undeliverable Batch Type 49.

    7. Exit.

    8. Do not associate undeliverable CP 2501s. After all have been built, discard in Classified Waste.

    9. See (4) below to print the pull listing.

    10. Label and house completed batches.

  4. To print the pull listing:

    1. Select REPORTS - BATCH LISTING - and the appropriate batch listing.

    2. Select "D" for date order

    3. Input "P" to print.

    4. Input the number of copies needed.

  5. Use the Pull Listing to pull the cases. Attempt to locate all cases. If a case file cannot be located, Research AUR:

    1. If the case has a Form 1040EZ or ELF DLN, leave the SSN in the batch.

    2. Attempt to locate the case per the research.

      Note:

      If the case cannot be located, it is recommended that the SSN be left in the batch so that a tax examiner can determine whether or not to continue case processing.

  6. Resequence the batch by selecting CONTROL - BATCH - BATCH - ADD. Input the batch number. Click on RESEQUENCE.

  7. Close the batch using the CLOSE option; the system updates the batch status to AB.

4.19.2.5.24  (09-01-2008)
Batch Type 49 (Aged CP 2501 CP 2000 Preparation) - Tax Year 2006 - General

  1. Batch Type 49 is used to process undeliverable CP 2501 notices and no response CP 2501. Whether building undeliverables or no response cases, as each SSN is added to Batch Type 49, the AUR system:

    • Checks for new transaction that require tax examiner review before issuing the CP 2000. See (3) and (4) below.

    • Automatically updates the cases in Batch Type 49 to PC 57, when the batch status is updated to RB, to generate and issue a CP 2000 and

    • Automatically assigns a CSN for Recomputed CP 2000 Suspense Batch Type 55.

  2. There are two types of cases built to Aged CP 2501 CP 2000 Preparation Batch Type 49.

    1. No Responses: Cases that have met the allotted suspense time frame from major CP 2501 Suspense Batch Types 40 and 47.

    2. Undeliverables: The AUR System marks the Case History with the appropriate Undeliverable Action Code.

  3. As Batch Type 49 is being built, the system identifies case conditions requiring tax examiner review. Build cases with the following conditions to Batch Type 84300-499:

    1. New Transactions - indicate "New Trans " on the case folder.

    2. Net tax increase of zero or less - indicate "Tax Dec" on the case folder.

    3. Below tolerance for issuing a notice - indicate "Below Tol" on the case folder.

    4. TC 520 present indicate "TC 520" on the case folder.

    5. TC 540 present indicate: "TC 540" on the case folder.

    6. TC 780 present indicate: "TC 780" on the case folder.

    7. TC 971 with AC 501 present indicate: " TC 971 with AC 501" on the case folder.

    8. Letter 2625C associated with the case - indicate "2625C" on the case folder.

    9. New Payer/Agent information - indicate " PA" on the case folder.

    10. $1 M or over tax increase - indicate " 1 M" on the case folder.

  4. As Batch Type 49 is being built, the system identifies case conditions requiring tax examiner review. The following conditions have specific batching instructions:

    1. Manual interest is present on the case. Indicate "MI" on the folder. Build the cases into Manual Interest Batch Type 61.

    2. Disaster ZIP: Build the case into Disaster Batch Type 93300–399.

  5. If a response is received after the SSN has been assigned to Batch Type 49 and the batch status has not been updated to RB, the system allows the case to be batched into Response Batch Types 41 and 44. Pull the cases from Batch Type 49 and place in Response Batch Type 41 or 44.

4.19.2.5.24.1  (09-01-2008)
Batch Type 49 (Aged CP 2501 CP 2000 Preparation) - Tax Year 2006 Undeliverables

  1. Undeliverable CP 2501s that could not be delivered to the taxpayer are returned to IRS by the Post Office. These undeliverable notices are used as the input document to build Batch Type 49. When the case is entered into Batch Type 49, the AUR system marks the Case History with the appropriate Undeliverable Action Code.

  2. When Undeliverables are being built, the system prompts for the Notice Indicators 1 (Primary), 2 (Secondary) and 3 or 4 (POA) which must be entered after the SSN. See IRM 4.19.2.3.3 for additional information on Spousal notices. Undeliverable Spousal (Indicator 2) and/or POA (Indicators 3 or 4) Notices cannot be batched into Batch Type 49, discard the undeliverable notice in accordance with local classified waste procedures.

  3. To build an Undeliverable Batch Type 49, locate the undeliverable CP 2501s:

    1. Select CONTROL - BATCH - BATCH BUILDING - CREATE.

    2. Input Batch Type 49.

    3. Enter an "Y" in the screen when prompted for Undeliverables.

    4. Scan the bar code or enter each SSN.

      Caution:

      If the system prompts to build to Batch Type 81 - ignore the message and treat as a closed case, refile to the Campus Files Function.

      Note:

      Ignore other system prompts - these are identified and handled when building the No Response Batch Type 49.

    5. When the maximum volume for the batch has been reached, there are no more undeliverables to be built to the batch or on the designated day, select REPORTS - PULL LISTING and input "D" for date order and "P" to print. See IRM 4.19.2.9.7 for more information on Pull Listings.

    6. Discard all the undeliverable notices in accordance with local classified waste procedures.

    7. <COMMIT> and <EXIT>. DO NOT CLOSE or RESEQUENCE the batch.

  4. Cases in Batch Type 49 are pulled using the Pull Listing, keep cases in strict pulled order.

    Note:

    If the case cannot be located, prepare a substitute for the case and leave in the batch in order to continue AUR processing.

  5. Resequence the batch on AUR:

    1. Select CONTROL - BATCH - BATCH BUILDING - ADD.

    2. Type in the 5 digit batch number. Press <ENTER>.

    3. Click on RESEQUENCE and press <ENTER>.

  6. Select REPORTS - UNDELIVERABLE REPORT, for the Undeliverable New Action Listing.

    1. Print the report.

    2. Input IPC RF for each of the cases on the report.

    3. Set the cases on the report aside with the report to be built to Batch Type 84300-499.

  7. Close the Batch Type 49 and print the new batch listing on AUR:

    1. Select CLOSE, the batch status updates to AB.

    2. Select REPORT - BATCH LISTING - and the appropriate batch listing.

    3. Enter "P" to print and the number of copies needed.

  8. Update the Batch Type 49 status to RB, and immediately print the Suspense Summary Report and the Batch Listing. At update to RB, AUR updates the cases to PC 57, moves the cases to Recomputed CP 2000 Suspense Batch Type 55 and assigns a Batch Type 55 CSN.

  9. Complete batch labeling and log entries.

  10. Deliver to the designated area.

4.19.2.5.24.2  (09-01-2008)
Batch Type 49 (Aged CP 2501 CP 2000 Preparation) - Tax Year 2006 - No Response

  1. Cases in Batch Types 40 and 47 have a designated suspense time frame. The cases remaining in these major suspense batches when that suspense time frame has expired are built to Batch Type 49 to generate a CP 2000.

  2. Each week, either the Suspense Aged Batch Report or the Produce Notice/Letter Listing is printed by the manager or the AUR coordinator. Both lists identify the aged batches to be built to Batch Type 49.

  3. When batching No Response cases, use the case files from the designated aged Batch Type 40 and 47 as the input documents. As the SSNs are entered, the system indicates whether or not the suspense time frame has been met. If the suspense time frame has not been met, return these cases to the appropriate suspense file (i.e., Batch Type 40 or 47) in CSN order.

  4. To build a Batch Type 49, use the No Response cases identified as aged.

    1. Select CONTROL - BATCH - BATCH BUILDING - CREATE.

    2. Input Batch Type 49.

    3. Enter an "N" in the screen when prompted for Undeliverables.

    4. Scan the bar code or enter each SSN, place entered returns face down to keep in strict order.

      Note:

      Write the system message on cases that won't build to Batch Type 49 No Response. See IRM 4.19.2.5.24 (3) and (4) for handling system identified " fallouts" .

      Caution:

      If the system prompts to build to Batch Type 81 - ignore the message and treat as a closed case, refile to the Campus Files Function.

    5. The system alerts when a work unit is complete, label the work units. Keep work units separate and in strict order.

    6. When the maximum volume for the batch has been reached, there are no more cases to be built to the batch or on the designated day, select the CHECK DATE option and input the Notice Date used to build the batch.

    7. Attempt to locate the cases the system identifies as missing from the batch.

      Note:

      If the case cannot be located, prepare a substitute for the case and build to the batch in order to continue AUR processing.

    8. Close the batch using the CLOSE option; the system updates the batch status to AB. DO NOT RESEQUENCE Batch Type 49 for No Response.

    9. Select CONTROL - BATCH - STATUS/LOCATION - STATUS/LOCATION.

    10. Input the 5 digit batch number and <ENTER>.

    11. Input "RB" , press <ENTER> and then <COMMIT> (commit).

    12. Select REPORTS - BATCH LISTING - the appropriate batch listing and the SUSPENSE SUMMARY.

    13. Input "P" to print both reports and place the reports with the batch.

    14. Prepare all batch and work unit labels and logs.

    15. EXIT.

  5. The AUR System updates the cases with PC 57, moves the cases to Recomputed CP 2000 Suspense Batch Type 55 and assigns a Batch Type 55 CSN.

4.19.2.5.25  (09-01-2008)
Batch Type 49 (Aged CP 2501 CP 2000 Preparation) - Tax Years 2007 and Subsequent General

  1. There are two types of cases built to Aged CP 2501 CP 2000 Preparation Batch Type 49.

    1. No Responses:These cases will be systemically batched during WEEK END processing. These are cases that have met the allotted suspense time frame from CP 2501 Suspense Batch Types 40 and 47.

      Note:

      Once the system has built the Batch Type 49, they will appear on the Batch Inventory Report in " AB" status. Clerks will then "RB" these batches.

    2. Undeliverables: These cases are built by clerks, the AUR System marks the Case History with the appropriate Undeliverable Action Code.

  2. When the Batch status is updated to RB the system will:

    • Automatically update the cases to PC 57, to generate and issue a CP 2000 and

    • Automatically assign a CSN for Recomputed CP 2000 Suspense Batch Type 55.

  3. As Batch Type 49 is being built, the system identifies case conditions requiring tax examiner review. Build cases with the following conditions to Batch Type 84300–499:

    1. New Transactions

    2. Net tax increase of zero or less

    3. Below tolerance for issuing a notice

    4. TC 520

    5. TC 540

    6. TC 780

    7. TC 971 with AC 501

    8. Letter 2625C associated with the case

    9. New Payer/Agent information

    10. $1 M or over tax increase

    The following conditions have specific batching instructions:

    1. Manual interest-Build the cases into Manual Interest Batch Type 61.

    2. Disaster ZIP- Build the case into Disaster Batch Type 93300-399.

    Note:

    These cases will appear on the " Auto-Purge Pull Listing" and will need to be pulled from suspense.

    Note:

    Virtual cases will not have a case folder, follow campus directions for handling these cases.

    In addition to the conditions listed above cases where the Suspense Time frame has not been met will appear on the listing. These cases need to be refiled to the appropriate Suspense file, Batch Types 40 or 47.

  4. If a response is received after the SSN has been assigned to Batch Type 49 and the batch status has not been updated to RB, the system will allow the case to be batched into Batch Types 41 and 44.

4.19.2.5.25.1  (09-01-2008)
Batch Type 49 (Aged CP 2501 CP 2000 Preparation) - Tax Years 2007 and Subsequent - Undeliverables.

  1. Undeliverable CP 2501s that could not be delivered to the taxpayer are returned to IRS by the Post Office. These undeliverable notices are used as the input document to build Batch Type 49.

  2. When Undeliverables are being built, the system prompts for the Notice Indicators 1 (Primary), 2 (Secondary) and 3 or 4 (POA) which must be entered after the SSN. See IRM 4.19.2.3.3 for additional information on Spousal notices. Undeliverable Spousal (Indicator 2) and/or POA (Indicators 3 or 4) Notices cannot be batched into Batch Type 49, discard the undeliverable notice in accordance with local classified waste procedures.

  3. To build an Undeliverable Batch Type 49, locate the undeliverable CP 2501s:

    1. Select CONTROL - BATCH - BATCH BUILDING - CREATE.

    2. Input Batch Type 49.

    3. Enter an "Y" in the screen when prompted for Undeliverables.

    4. Scan the bar code or enter each SSN.

      Note:

      Ignore other system prompts - these are identified and handled when building the No Response Batch Type 49.

  4. To print the pull listing:

    1. Select REPORTS - BATCH LISTING - and the appropriate batch listing.

    2. Select "D" for date order

    3. Input "P" to print.

    4. Input the number of copies needed.

  5. Cases in Batch Type 49 are pulled using the Pull Listing, keep cases in strict pulled order.

    Note:

    If the case (other than a virtual case) cannot be located, prepare a substitute for the case and leave in the batch in order to continue AUR processing.

    Reminder:

    Virtual cases do not have a folder.

  6. To resequence the batch on AUR:

    1. Select CONTROL - BATCH - BATCH BUILDING - ADD.

    2. Type in the 5 digit batch number. Press <ENTER>.

    3. Click on RESEQUENCE and press <ENTER>.

  7. Select REPORTS - UNDELIVERABLE REPORT, for the Undeliverable New Action Listing.

  8. Close the Batch Type 49 and print the new batch listing on AUR:

    1. Select CLOSE, the batch status updates to AB.

    2. Select REPORT - BATCH LISTING - and the appropriate batch listing.

    3. Enter "P" to print and the number of copies needed.

  9. Update the Batch Type 49 status to RB, and immediately print the Suspense Summary Report and the Batch Listing. At update to RB, AUR updates the cases to PC 57, moves the cases to Recomputed CP 2000 Suspense Batch Type 55 and assigns a CSN.

  10. Complete batch labeling and log entries.

  11. Deliver to the designated area.

4.19.2.5.25.2  (09-01-2008)
Batch Type 49 (Aged CP 2501 CP 2000 Preparation) - Tax Years 2007 and Subsequent - No Responses

  1. Cases in Batch Types 40 and 47 have a designated suspense time frame. The cases remaining in these major suspense batches when that suspense time frame has expired are "SYSTEMICALLY" built to Batch Type 49 to generate a CP 2000.

  2. When No Response cases are being systemically batched the system will check for Fallout conditions See IRM 4.19.2.5.25. After WEEK END processing clerks will print the "Auto-Purge Pull Listing. " The listing will display:

    1. Notice Date.

    2. Suspense Sequence Number.

    3. Virtual Indicator.

    4. SSN.

    5. Target Batch.

    6. Fallout Condition.

  3. Use the Auto-Purge Pull Listing to pull the cases and indicate on the cases folder the fallout condition. Build into the designated target batch.

    Note:

    Virtual cases do not have a physical folder. Substitute charge-outs can be printed by selecting Reports - return charge-out and entering the Batch Type number or SSN. Enter the Fallout Condition on the Form 4251.

    • If the case cannot be located (other than virtual cases), prepare a substitute for the case and build to the Target batch in order to continue AUR processing.

  4. Clerks will update the batch to RB status once all Fallout conditions have been built.

  5. Once the batch is in RB status print the Suspense Summary Report. Select REPORTS - BATCH LISTING -SUSPENSE SUMMARY.

  6. The AUR System updates the cases with PC 57, moves the cases to Recomputed CP 2000 Suspense Batch Type 55, assigns a CSN and folders will be printed.

    Note:

    Virtual Cases will not receive a folder. Do not input "LC" on these cases.

4.19.2.5.26  (09-01-2003)
Batch Type 50 (CP 2000 Suspense Batch)

  1. The system automatically moves cases requiring a CP 2000 Notice to CP 2000 Suspense Batch Type 50 based on the assignment of PC 55 (not Amended PC 55s) during the systemic disassembly process.

  2. The cases are filed in CSN order and remain in suspense until a response is received, the notice is returned undeliverable, or the allotted time frame expires.

    Note:

    Cases with PC 55 requiring manual interest computation are suspended in Recomputed CP 2000 Suspense Batch Type 55.

4.19.2.5.26.1  (09-01-2004)
Batch Type 505xx (Auto-Generated Notice CP 2000 Suspense Batch)

  1. Auto-Generated Notice cases that clear all system checks and generate a CP 2000 are systemically assigned to Batch Type 505xx for the normal suspense period.

  2. These cases are assigned a suspense CSN.

  3. These cases do not have chargeouts or labeled case folders generated.

    Note:

    Substitute charge-outs can be printed for Batch Type 505xx by selecting Reports - return charge-out and entering the SSN number.

4.19.2.5.27  (09-01-2008)
Batch Type 51 (Agreed Response)

  1. Fully agreed CP 2000/Recomp notice response cases are built into Batch Type 51. When Batch Type 51 is updated to RB, the system automatically creates an assessment record for these cases.

  2. An Agreed CP 2000/Recomp Response indicates agreement with the CP 2000 in its entirety and must meet at least one of the following conditions:

    1. Be fully paid for tax and penalties with no comments.

      Note:

      Receipt & Control/Deposit function places a rocker under the CP 2000 amount due of the coding/deposit string that appears at the bottom of the CP 2000 Notice which indicates full payment. If a specific dollar amount has been entered, it is an indication of partial payment. See IRM 4.19.2.2.9 for further information.

    2. Contain a signature (under the Consent to Tax Increase statement) on an unaltered CP 2000 with no comments. A jointly filed return must have both taxpayers' signatures, unless one of the spouses is deceased.

      Note:

      A response is considered "agreed" if the taxpayer only signs under the third party authorization (both signatures on a jointly filed return, unless one of the spouses is deceased) AND checks the Option 1 box (Agree with all Changes).

    3. Be a signed form 9465, Installment Agreement Request, with no taxpayer comments. A jointly filed return must have both taxpayers' signatures, unless one of the spouses is deceased. See (3) and (4) below for additional information on a faxed consent to tax increase.

      Note:

      If one of the Disagreement Boxes on the CP 2000 Response Page of the CP 2000 Notice has been checked, consider the response to be disagreed. Failure to do so could result in an incorrect assessment which can lead to increased taxpayer burden and additional cost for the IRS.

  3. A faxed consent to assess additional tax (CP 2000, 2626C Letter, For 5564 (Stat Notice) or Form 9465 of $25,000 or less can be accepted. Build these responses into Batch Type 51.

  4. If the tax increase is in excess of $25,000, original signatures are required. If a faxed consent to assess additional tax is received, treat this response as disagreed

  5. While sorting or building responses that meet agreed criteria, remove all Forms 9465 (Installment Agreement Requests) and send to Collection. If the Form 9465:

    1. is the signature document used to agree to the tax increase , make a copy to send to Collection. Use red ink to indicate on the copy of the Form 9465 with: "9465 w/AUR Assess" . Annotate the original Form 9465 that a copy was sent to Collection and use the original to build Batch Type 51.

    2. is not the signature documentused to agree to the tax increase, remove and route to Collection. Mark the response " IA to Coll" , as a record that an Installment Agreement was submitted.

  6. If a permanent change of address is indicated (on the Response page of the CP 2000, etc.), input the address change before building Batch Type 51:

    1. Select CASE - UPDATE ADDRESS.

    2. Input the address change.

    3. Click on <COMMIT> COMMIT.

    or

    1. Select BATCH BUILDING - UPDATE ADDRESS

    2. Input the address change.

    3. Click on <COMMIT> COMMIT.

  7. See IRM 4.19.2.4.3.2 for batch building instructions for Batch Type 51.

    Note:

    There are other batch assignment options for CP 2000 agreed responses. Agreed CP 2000/Recomp responses with an IRS received date of 20 days or older could be built to Priority Batch Type 53. Agreed CP 2000 2nd Responses, could be built to Batch Type 56, for tax years prior to 2006. It is recommended that Batch Type 51 be used for CP 2000 agreed responses so that automatic assessments can be made.

  8. Batch Type 51 may be built up to a locally determined date but no later than:

    Date For Tax Year
    January 7, 2011 2007
    January 8, 2010 2006
    January 10, 2009 2005
    January 11, 2008 2004

    After the dates above, cases should be batched into CP 2000/Recomp Response Batch Type 52, 53, or 56 ( tax year 2005 and prior). The assessments are input via IDRS.

  9. As this batch is being built, the system identifies the conditions that do not allow the cases to be automatically assessed. Build the following cases to Batch Type 53:

    1. CP 2000 second responses.

    2. New Transactions: Indicate "New Trans " on the case folder.

    3. TC 520 (Bankruptcy) Present: Indicate " TC 520" on the case folder.

    4. TC 604 (MFT 31 Mirroring) Present: Indicate "TC 604" on the case folder.

    5. CP 2000 Data Incomplete: Indicate " CP 2000" on the case folder.

    6. If more than Eight Credit Reference Codes are present: Indicate "REF CD" on the case folder.

  10. ARDI Cases: Indicate "ARDI" on the case folder. Transfer the case to a locally designated UID.

  11. Disaster ZIP and Manual Interest: Indicate "DDMI" on the case folder and batch into Manual Interest Batch Type 61.

  12. If a case file is assigned to an existing batch, the system does not allow that SSN to be assigned to the batch being built. Access the Case History Screen to display the current batch assignment information. This information is used to associate the response to the case.

  13. If the system displays current Batch Type 9600X, the case has been closed with an AUR Process Code. Place the response in the designated area for closed cases, Batch Type 81.

    1. Correspondence for closed cases for tax years 2005 and subsequent can be built into Batch Type 81.

    2. Follow Campus directions to process responses or closed cases that do not build to Batch Type 81. See IRM 4.19.2.5.66 for additional information on Batch Type 96.

  14. As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

    Note:

    Recommendation - after a thorough search fails to locate the case, leave the response in the batch to continue the case closure.

    Reminder:

    Auto-Generated Notice cases with a 505xx CSN or a Virtual cases do not have a physical case in the AUR suspense file. Substitute charge-outs can be printed by selecting Reports - return chargeout and entering the Batch Type 51 number or SSN numbers.

  15. Associate the responses, verifying that the response is associated with the correct case file.

    Note:

    As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

    Note:

    Recommendation - after a thorough search fails to locate a missing agreed response, note the case folder " Agreed LR" . Input IPC "RF" and follow Campus direction to expedite handling.

  16. To Resequence the batch on AUR:

    1. Select CONTROL - BATCH - BATCH BUILDING - ADD.

    2. Type in the 5 digit batch number. Press <ENTER>.

    3. Click on RESEQUENCE and press <ENTER>.

  17. To close the batch:

    1. Select CLOSE, the batch status updates to AB.

    2. Select REPORT - BATCH LISTING - and the appropriate batch listing.

    3. Enter "P" to print and the number of copies needed.

    4. Complete batch labeling and batch logging.

  18. Update the batch status to RB. The system updates the PCs and creates automatic assessments.

    1. Select BATCH - STATUS/LOCATION - STATUS/LOCATION.

    2. Input the 5 digit Batch Number.

    3. Input "RB" in the New Status Code Box.

  19. Print a final batch listing.

    1. Select REPORTS - BATCH LISTING - and the appropriate batch listing.

    2. Type in the 5 digit Batch Number.

    3. Select "P" to print and enter the number of copies needed.

  20. Assemble the cases, label the batch and route to the Files Operation.

4.19.2.5.28  (09-01-2008)
Batch Type 52 (CP 2000/Recomp Disagreed Response)

  1. Disagreed taxpayer responses to CP 2000/Recomp cases are built to CP 2000/Recomp Disagreed Response Batch Type 52. The other option for batch assignment for disagreed cases is CP 2000/Recomp Priority Batch Type 53 for responses 20 Days or Older from the IRS received date. Batch Type 52 is available for request and processing by the technical units.

  2. A Disagreed CP 2000 Notice Response does not meet the conditions in See IRM 4.19.2.5.27 and is identified by:

    1. Disagreement with at least some part of the notice.

    2. The CP 2000 is unsigned and contains any comments.

    3. An unsigned Form 9465, Installment Agreement Request, with or without taxpayer comments.

    Reminder:

    See (3) below when responses contain a Form 9465, Installment Agreement Request.

  3. While sorting/building responses that meet disagree criteria take the following steps:

    1. Remove all Forms 9465, Installment Agreement Requests,

    2. Mark the response with "IA to Coll" or similar language to let the tax examiner know that the response contained an Installment Agreement AND

    3. Route the IAs to Collection.

      Note:

      If the Form 9465, Installment Agreement Request, contains comments OR is the only piece of correspondence, make a copy to send to Collection, use red ink to annotate the copy of the Form 9465 with: "9465 w/AUR Assess" . Use the original to build into the Disagree Batch being sure to annotate that a copy of the IA was sent to Collection.

  4. See IRM 4.19.2.4.3.2 for instructions on building Batch Type 52.

    Caution:

    Do not build multiple received dates into Batch Types 52. These batches must contain responses with the same received date.

  5. As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

    Note:

    Recommendation - after a thorough search fails to locate the case, note the response "LC" and leave it in the response batch for the TE to determine whether or not processing can continue.

    Reminder:

    Auto-Generated Notice cases with a 505xx CSN and Virtual Cases do not have a physical case in the AUR suspense file. Substitute charge-outs can be printed by selecting Reports - return charge-out and entering the Batch Type 52 number or SSN numbers.

  6. Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

    Note:

    Recommendation - after a thorough search fails to locate a missing response, note the case folder "LR" and leave it in the response batch for the TE to take appropriate action.

  7. Resequence the batch on AUR:

    1. Select CONTROL - BATCH - BATCH BUILDING - ADD.

    2. Type in the 5 digit batch number. Press <ENTER>.

    3. Click on RESEQUENCE and press <ENTER>.

  8. Close the batch and print the batch listing on AUR:

    1. Select CLOSE, the batch status updates to AB.

    2. Select REPORT - BATCH LISTING - and the appropriate batch listing.

    3. Enter "P" to print and the number of copies needed.

  9. Complete batch labeling and batch logging.

  10. Deliver the batch to the designated area.

4.19.2.5.29  (09-01-2008)
Batch Type 53 (CP 2000/Recomp Priority Batch)

  1. Disagreed CP 2000 or Amended CP 2000 responses that are 20 days old or older (from the IRS received date) are classified as Priority Responses.

    Note:

    It is recommended that CP 2000/Recomp agreed responses be built to Batch Type 51, regardless of age for automatic assessment. Cases with conditions which cannot be automatically assessed are built into Batch Type 53.

    Reminder:

    See (4) below when priority responses contain a Form 9465, Installment Agreement Request.

  2. A CP 2000 Priority Response batch can have different IRS received dates. Batch Type 53 may be built by SSN (one received date entered for each SSN/case), or by RECD DATE (one received date for all SSNs/cases). The batch ages on the system based on the oldest received date assigned to the batch.

  3. Batch Type 53 can also be used to build responses with different received dates that are not over 20 days.

  4. While sorting/building responses that meet priority disagree criteria, take the following steps:

    1. Remove all Forms 9465, Installment Agreement Requests,

    2. Mark the response with "IA to Coll" or similar language to let the tax examiner know that the response contained an Installment Agreement AND

    3. Route the IAs (Forms 9465) to Collection.

    Note:

    If the Form 9465, Installment Agreement Request, contains comments OR is the only piece of correspondence, make a copy to send to Collection. Use red ink to annotate the copy of the Form 9465 with: "9465 w/AUR Assess" . Use the original to build into the Disagree Batch, being sure to annotate that a copy of the IA was sent to Collection.

  5. See IRM 4.19.2.4.3.2 for instructions on building Batch Type 53.

  6. As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

    Note:

    Recommendation - after a thorough search fails to locate the case, note the response "LC" and leave it in the response batch for the TE to determine whether or not processing can continue.

    Reminder:

    Auto-Generated Notice cases with a 505xx CSN and Virtual Cases do not have a physical case in the AUR suspense file. Substitute charge-outs can be printed by selecting Reports - return chargeout and entering the Batch Type 53 number or SSN numbers.

  7. Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

    Note:

    Recommendation - after a thorough search fails to locate a missing response, note the case folder "LR " and leave it in the response batch for the TE to take appropriate action.

  8. Resequence the batch on AUR:

    1. Select CONTROL - BATCH - BATCH BUILDING - ADD.

    2. Type in the 5 digit batch number. Press <ENTER>.

    3. Click on RESEQUENCE and press <ENTER>.

  9. Close the batch and print the batch listing on AUR:

    1. Select CLOSE, the batch status updates to AB.

    2. Select REPORTS - BATCH LISTING - and the appropriate batch listing.

    3. Enter "P" to print and the number of copies needed.

  10. Complete batch labeling and batch logging.

  11. Deliver the batch to the designated area.

4.19.2.5.30  (09-01-2008)
Batch Type 54 (CP 2501 2nd Response Unit Suspense)

  1. Cases with a response to a CP 2501 subsequent letter are assigned to CP 2501 2nd Response Unit Suspense Batch Type 54. The case must be assigned a current IPC 3F, 3L or 3S. During batch building, the system transfers the cases to the tax examiner who sent the letter.

    Note:

    Use of Batch Type 84 has been approved as an alternative to Batch Type 54 to avoid the unnecessary handling required with Batch Type 54 for TY 2005 and prior.

    Exception:

    Batch Type 54 has been set to "Reserved" for tax year 2006. Build TY 2006 and subsequent cases with IPC 3L or 3S to CP 2501 Response Batch Types 41 or 44, depending on the IRS received date. IPC 3F cases for tax years 2006 and subsequent are transferred to the TE that assigned the IPC.

  2. While sorting/building responses for Batch Type 54, take the following steps:

    1. Remove all Forms 9465, Installment Agreement Requests,

    2. Mark the response with "IA to Coll" or similar language to let the tax examiner know that the response contained an Installment Agreement AND

    3. Route the Forms 9465 to Collection.

    Note:

    If the Form 9465, Installment Agreement Request, contains comments OR is the only piece of correspondence, make a copy to send to Collection. Use red ink to annotate the copy of the Form 9465 with "9465 w/AUR Assess" . Use the original to build into the Disagree Batch, being sure to annotate that a copy of the IA was sent to Collection.

  3. See IRM 4.19.2.4.3.2 for instructions to build Batch Type 54.

  4. As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

    Note:

    Recommendation - after a thorough search fails to locate the case, note the response "LC" and leave it in the Batch Type 54 for the TE to determine whether or not processing can continue.

  5. Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

    Note:

    Recommendation - after a thorough search fails to locate a missing response, note the case folder "LR " and leave it in the response batch for the TE to take appropriate action.

  6. To close the batch which updates the batch status to AB and the system transfers the cases to the tax examiner who sent the letter:

    Note:

    Do not resequence this batch type.

    1. Select BATCH - BATCH BUILDING - ADD.

    2. Input the 5 digit batch number.

      Note:

      If using the pull listing as a transmittal, click on Pull Listing - press <ENTER> - input "D" for date order - press <ENTER> - input "P" for print - input a sufficient number to use the listing as a transmittal for each location or enter 1 and photocopy the list.

    3. Select CLOSE, press <ENTER> (twice if not using the pull listing).

      Note:

      Cases cannot be added to Batch Type 54 after closing the batch.

      Note:

      It is not necessary to resequence this batch type.

    4. Acknowledge the message: "Cases transferred to previous tax examiner" . The batch does not close if this message is not acknowledged.

    5. Exit.

      Caution:

      Verify the batch is closed by checking the batch or case history screens.

  7. Separate the cases by location.

  8. Prepare designated transmittal.

  9. Route to the appropriate unit.

4.19.2.5.31  (09-01-2003)
Batch Type 55 (Recomputed CP 2000 Suspense)

  1. The system automatically moves the following to Recomputed CP 2000 Suspense Batch Type 55 during the systemic batch disassembly process:

    • CP 2000s (PC 55) requiring a manual interest calculation.

    • Amended CP 2000 (PC 55A).

    • CP 2000s issued after a CP 2501 (PC 57).

    • Recomputed CP 2000s (PC 59).

  2. These cases are filed in CSN order and receive new folders. Cases remain in this batch until a response is received, the notice is returned as undeliverable, or the allotted time frame expires.

4.19.2.5.32  (09-01-2008)
Batch Type 56 (CP 2000 2nd Response Unit Suspense) Tax Year 2005 and Prior

  1. CP 2000 Recomputation (PC 59), CP 2000 after a CP 2501 (PC 57), and IPC 6L and 6S responses are built into CP 2000 2nd Response Unit Suspense Batch Type 56. These responses are worked by the tax examiner who issued the notice or letter. During batch building, the system transfers the cases to the tax examiner who sent the letter.

    Note:

    Use of Batch Type 84 has been approved as an alternative to Batch Type 56 to avoid the unnecessary handling required with Batch Type 56.

    Exception:

    Batch Type 56 has been set to "Reserved" for tax year 2006. Build responses for tax years 2006 and subsequent cases with PC 57, 59 and IPC 6L or 6S to CP 2000 Response Batch Types 52 or 53, depending on the IRS received date. IPC 6F cases for tax years 2006 and subsequent are transferred to the TE that assigned the IPC.

    Note:

    The system does not prompt to build IPC 6S to Batch Type 56 for tax year 2005 cases.

    Note:

    It is recommended that Batch 51 be used for agreed responses for CP 2000 after CP 2501 (PC 57) and recomputed CP 2000 (PC 59) responses. Assignment to Batch Type 51 ensures automatic assessment.

  2. While building/sorting responses that meet Batch Type 56 criteria, take the following steps:

    1. Remove all Forms 9465, Installment Agreement Requests,

    2. Mark the response with "IA to Coll" or similar language to let the tax examiner know that the response contained an Installment Agreement AND

    3. Route the IAs (Forms 9465) to Collection.

    Note:

    If the Form 9465, Installment Agreement Request, contains comments OR is the only piece of correspondence, make a copy to send to Collection, use red ink to make the following notation on the copy of the Form 9465 "9465 w/AUR Assess" . Use the original to build into the Batch Type 56, being sure to annotate that a copy of the IA was sent to Collection.

  3. See IRM 4.19.2.4.3.2 for instructions to build Batch Type 56.

  4. As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping them in strict pulled order.

    Note:

    Recommendation - after a thorough search fails to locate the case, note the response "LC" and leave it in the response batch for the TE to determine whether or not processing can continue.

  5. Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

    Note:

    Recommendation - after a thorough search fails to locate a missing response, note the case folder "LR " and leave it in the response batch for the TE to take appropriate action.

  6. To close the batch which updates the batch status to AB and the system transfers the cases to the tax examiner who sent the letter:

    Note:

    Do not resequence this batch type.

    1. Select BATCH - BATCH BUILDING - ADD.

    2. Input the 5 digit batch number.

      Note:

      If using the pull listing as a transmittal, click on Pull Listing - press <ENTER> - input "D" for date order - press <ENTER> - input "P" for print - input a sufficient number to use the listing as a transmittal for each location or enter 1 and photocopy the list.

    3. Select CLOSE, press <ENTER> (twice if not using the pull listing).

      Note:

      Cases cannot be added to Batch Type 56 after closing the batch.

      Note:

      It is not necessary to resequence this batch type.

    4. Acknowledge the message: "Cases transferred to previous tax examiner" . The batch cannot be closes until this message is acknowledged.

    5. Exit.

      Caution:

      Verify the batch is closed by checking the batch or case history screens.

  7. Separate the cases by location.

  8. Prepare designated transmittal.

  9. Route to the appropriate unit.

4.19.2.5.33  (09-01-2008)
Batch Type 58 (Late CP 2000 Response/Stat Generated)

  1. When building responses into Batch Types 51, 52, 53, and 56 (TY 2005 and prior), the system identifies cases that are currently assigned to PC 75 or 77 (Statutory Notice Suspense Batch Type 70) and the Statutory Notice date has not passed. When this condition exists, use Late CP 2000 Response/Stat Generated Batch Type 58.

  2. If the SSN is built to Batch Type 58 on or before the second Friday prior to the Notice Mailout Date, the system:

    1. Adds the SSN to the Stop Notice List.

    2. Posts either a "C" or "D" for the corresponding notice on the Case History Screen.

      Note:

      The " C" indicates that the Stat Notice was generated and stopped through the use of the Stop Notice functionality. The "D" indicates that the Stat Notice was NOT generated and all history, except the PC 75, has been deleted. The "D" indicators need a PC 79 input.

  3. If the SSN IS NOT entered on or before the second Friday prior to the Notice Mailout Date, the case cannot be built into Batch Type 58 because it cannot be added to the Stop Notice List. After the Stat Notice Date has passed, build the response to Batch Types 71, 72 or 74.

  4. Take the following steps for responses that meet Batch Type 58 criteria:

    1. Remove all Forms 9465, Installment Agreement Requests,

    2. Mark the response with "IA to Coll" or similar language to let the tax examiner know that the response contained an Installment Agreement AND

    3. Route the IAs (Forms 9465) to Collection.

    Note:

    If the Installment Agreement contains comments OR is the only piece of correspondence make a copy to send to Collection. Use red ink to annotate the copy of the Form 9465 with "9465 w/AUR Assess " .Use the original to build into the Disagreed Batch, being sure to annotate that a copy of the IA was sent to Collection.

  5. See IRM 4.19.2.4.3.2 for instructions on building Batch Type 58.

  6. As directed, get a built batch to pull/associate. Use the pull listing to pull the case(s), keeping the cases in strict pulled order.

    Note:

    Recommendation - after a thorough search fails to locate the case, note the response "LC" and leave it in the response batch for the TE to determine whether or not processing can continue.

  7. Associate the responses, verifying that the response is associated with the correct case file. As the cases are pulled in CSN order, the responses should also be sequenced in CSN order to make association easier.

    Note:

    Recommendation - after a thorough search fails to locate a missing response, note the case folder "LR " and leave it in the response Batch Type 58 for the TE to take appropriate action.

  8. Resequence the batch on AUR:

    1. Select CONTROL - BATCH - BATCH BUILDING - ADD.

    2. Type in the 5 digit batch number. Press <ENTER>.

    3. Click on RESEQUENCE and press <ENTER>.

  9. Close the batch and print the batch listing on AUR:

    1. Select CLOSE. (The system posts a PC 79 for the cases with a " C" indicator, and updates the batch status to AB.)

    2. Select REPORT - BATCH LISTING - and the appropriate batch listing.

    3. Enter "P" to print and the number of copies needed.

  10. Complete batch labeling and batch logging.

  11. Deliver the batch to the designated area for the technical units to request and process..

4.19.2.5.34  (09-01-2007)
Batch Type 59 (Aged CP 2000/Recomp Stat Preparation) - TY 2006 and Prior - General

  1. Batch Type 59 is used to process undeliverable CP 2000/Recomp notices and no response CP 2000/Recomp cases. Whether building undeliverables or no response cases, as each SSN is added to Batch Type 59, the AUR system:

    • Checks for an updated address, if one is found, the case must be set aside to be built to Remail Batch Type 38.

    • Checks for new transaction that require tax examiner review before issuing the Stat Notice. See (3) and (4) below.

    • Automatically updates the cases in Batch Type 59 to PC 75, when the batch status is updated to RB, to generate and issue a statutory notice and

    • Automatically assigns a CSN for Statutory Notice Suspense Batch Type 70.

  2. There are three types of cases built to Aged CP 2000 Stat Preparation Batch Type 59.

    1. No Responses: Cases that have met the allotted suspense time frame from major CP 2000 Suspense Batch Types 50, 505xx, 55, and 60.

    2. Cases from disassembled batches assigned a PC 75.

    3. True Undeliverables: The AUR System did not identify a new address and marked the case with an Undeliverable Indicator "T" .

      Note:

      Remail Cases, a new address is found, are marked with an Undeliverable Indicator "M" and are built to Remail CP 2000/Recomp Batch Type 38. Cases with new addresses and new actions are marked with an Undeliverable Indicator of " U" and built to Cases with New Actions Batch Type 84500–799.

  3. As Batch Type 59 is being built, the system identifies case conditions requiring tax examiner review. Build cases with the following conditions to Batch Type 84500–799:

    1. New Transactions — indicate " NT" on the case folder.

    2. Net tax increase of zero or less — indicate "Tax Dec" on the case folder.

    3. New address for a case with a letter (IPC 6L or 6S and filing status 2 cases needing address research to ensure both taxpayers receive a copy of the Statutory Notice) — indicate "New Add" on the case folder.

    4. Below tolerance for issuing a notice — indicate "Below Tol" on the case folder.

    5. TC 520 present indicate: "TC 520" on the case folder.

    6. Letter 2625C associated with the case — indicate "2625C" on the case folder.

    7. New Payer/Agent information — indicate "PA" on the case folder.

    8. Name spliton jointly filed return cases - indicate "Name Split" on the case folder.

    9. $1 M or over tax increase - indicate " 1 M" on the case folder.

  4. As Batch Type 59 is being built, the system identifies case conditions requiring tax examiner review. The following conditions have specific batching instructions:

    1. A new address is now available for cases with a CP 2000/Recomp PC 55, 57, or 59. Indicate "New Add" on the folder. Build the cases into Remail CP 2000/Recomp Batch Type 38.

    2. A Temporary Address is associated with the case. The system prompts to build to Batch Type 68. DO NOT build to Batch Type 68, indicate "Temp Add" on the folder and transfer to the designated technical UID.

    3. A new address and manual interest are present on the case. Indicate "New Add/MI" on the folder. Build the cases into Manual Interest Batch Type 61.

    4. Disaster ZIP: Build the case into Disaster Batch Type 93700–799.

    5. Disaster ZIP and Expiration Date: Indicate "DD and Expiration Date" on the folder. Build the cases into Disaster Batch Type 93400–699.

    6. Disaster Zip and Manual Interest: Indicate "DDMI" on the folder. Build the cases into Manual Interest Batch Type 61.

  5. If a response is received after the SSN has been assigned to Batch Type 59 and the batch status has not been updated to RB, the system allows the case to be batched into Response Batch Types 51, 52, 53, or 56.

4.19.2.5.34.1  (09-01-2008)
Batch Type 59 - (Aged CP 2000/Recomp Stat Preparation) TY 2006 and Prior - Undeliverable

  1. Undeliverable CP 2000/Recomps that could not be delivered to the taxpayer are returned to IRS by the Post Office. These undeliverable notices are used as the input document to build Batch Type 59. When the case is entered into Batch Type 59, the AUR system searches for a better address. When no better address is found the case is accepted to Batch Type 59, the system marks the cases with an Undeliverable Indicator "T" (True Undeliverable) and AUR case processing continues with a systemically generated Statutory Notice.

    Note:

    The only sort for undeliverable CP 2000/Recomps is for tax year. The Post Office sends updated address information to IRS/IDRS each week, which is then downloaded to the AUR system, making a sort for Forwarding Orders Expired unnecessary.

  2. When Undeliverables are being built, the system prompts for the Notice Indicators 1 (Primary), 2 (Secondary) and 3 or 4 (POA) which must be entered after the SSN. See IRM 4.19.2.3.3 for additional information on Spousal notices. Undeliverable Spousal (Indicator 2) and/or POA (Indicators 3 or 4) Notices cannot be batched into Batch Type 59. Discard the undeliverable notice in accordance with local classified waste procedures.

  3. To build an Undeliverable Batch Type 59, locate the undeliverable CP 2000/Recomps:

    1. Select CONTROL - BATCH - BATCH BUILDING - CREATE.

    2. Input Batch Type 59.

    3. Enter an "Y" in the screen when prompted for Undeliverables.

    4. Scan the bar code or enter each SSN.

      Note:

      Ignore the system prompts - these are identified and handled when building No Response Batch Type 59.

    5. The system alerts when a work unit is complete, label the work units. Keep work units separate and in strict order.

    6. When the maximum volume for the batch has been reached, there are no more undeliverables to be built to the batch or on the designated day, select REPORTS - PULL LISTING and input "D" for date order and "P" to print. See IRM 4.19.2.9.7 for more information on Pull Listings.

    7. Discard the undeliverable notices in accordance with local classified waste procedures.

    8. <COMMIT> and <EXIT>. DO NOT CLOSE or RESEQUENCE the batch.

  4. Cases in Batch Type 59 are pulled using the Pull Listing, keep cases in strict pulled order.

    Reminder:

    Auto-Generated Notice cases with a 505xx CSN or Virtual cases do not have a physical case in the AUR suspense file. Substitute charge-outs can be printed by selecting Reports - return chargeout and entering the Batch Type 59 number or SSN numbers.

    Note:

    If the case cannot be located, prepare a substitute for the case and leave in the batch in order to continue AUR processing.

  5. Resequence the batch on AUR:

    1. Select CONTROL - BATCH - BATCH BUILDING - ADD.

    2. Type in the 5 digit batch number. Press <ENTER>.

    3. Click on RESEQUENCE and press <ENTER>.

  6. Select REPORTS - UNDELIVERABLE REPORT, for the Undeliverable New Action Listing.

    1. Print the report.

    2. Build these cases to Batch Type 84500-799.

  7. Close the Batch Type 59 and print the new batch listing on AUR:

    1. Select CLOSE, the batch status updates to AB.

    2. Select REPORT - BATCH LISTING - and the appropriate batch listing.

    3. Enter "P" to print and the number of copies needed.

  8. If prompted, print the Update Address report:

    1. Build these cases Batch Type 38.

  9. Update the Batch Type 59 status to RB, and immediately print the Suspense Summary Report and the appropriate Batch Listing. At update to RB, AUR updates the cases to PC 75, moves the cases to Statutory Notice Suspense Batch Type 70 and assigns a CSN.

  10. Complete batch labeling and log entries.

  11. Deliver to the designated area.

4.19.2.5.34.2  (09-01-2008)
Batch Type 59 -(Aged CP 2000/Recomp Stat Preparation) TY 2006 and Prior - No Response

  1. Cases in Batch Types 50, 505XX, 55 and 60 have a designated suspense time frame. The cases remaining in these major suspense batches when that suspense time frame has expired are built to Batch Type 59 to generate a Statutory Notice of Deficiency.

  2. Each week, either the Suspense Aged Batch Report or the Produce Notice/Letter Listing is printed by the manager or the AUR coordinator. Both lists identify the aged batches to be built to Batch Type 59.

  3. When batching No Response cases, use the case files from the designated aged Batch Type 50, 505XX, 55 and 60 as the input documents. (As directed, also use the cases designated for PC 75.) As the SSNs are entered, the system indicates whether or not the suspense time frame has been met. If the suspense time frame has not been met, return these cases to the appropriate suspense file (i.e., Batch Type 50, 55, or 60) in CSN order.

    Exception:

    Auto-Generated Notice cases with a 505xx CSN or Virtual cases do not have a physical case in the AUR suspense file. When the suspense time frame has elapsed, enter all no response 505xx CSNs into Batch Type 59.

    Note:

    Substitute charge-outs for AGN 505xx batches can be printed by selecting Reports - return chargeout and entering the SSN numbers. The printed substitute charge outs can then be used to build Batch Type 59.

  4. To build a Batch Type 59, use the No Response cases identified as aged and as directed the PC 75 cases.

    1. Select CONTROL - BATCH - BATCH BUILDING - CREATE.

    2. Input Batch Type 59.

    3. Enter an "N" in the screen when prompted for Undeliverables.

    4. Scan the bar code or enter each SSN, place entered returns face down to keep in strict order.

      Note:

      Write the system message on cases that won't build to Batch Type 59 No Response. See IRM 4.19.2.5.34(3) and (4) for handling system identified " fallouts" .

    5. The system alerts when a work unit is complete. Keep work units separate and in strict order.

    6. When the maximum volume for the batch has been reached, there are no more cases to be built to the batch or on the designated day, select the CHECK DATE option.

    7. Input the Notice Date used to build the batch.

    8. Attempt to locate the cases the system identifies as missing from the batch.

      Note:

      If the case cannot be located (other than Auto generated notices), prepare a substitute for the case and build to the batch in order to continue AUR processing.

    9. Close the batch using the CLOSE option; the system updates the batch status to AB. DO NOT RESEQUENCE Batch Type 59 for No Response.

    10. Select CONTROL - BATCH - STATUS/LOCATION - STATUS/LOCATION.

    11. Input the 5 digit batch number and <ENTER>.

    12. Input "RB" , press <ENTER> and then <COMMIT> .

      Note:

      When updating Batch Type 59 to RB status, the system checks for new addresses added to the case data since the cases were batched. The Batch Address Update Report MUST be printed before the system allows the batch to be updated to RB status. Pull the cases identified on the Report and batch them into Remail CP 2000/Recomp Batch Type 38.

    13. Select REPORTS - BATCH LISTING - the appropriate batch listing and the SUSPENSE SUMMARY.

    14. Input "P" to print both reports and place the reports with the batch.

    15. Prepare all batch labels and logs.

    16. EXIT.

  5. The AUR System updates the cases with PC 75, moves the cases to Statutory Notice Suspense Batch Type 70 and assigns a CSN.

4.19.2.5.35  (09-01-2008)
Batch Type 59 (Aged CP 2000/Recomp Stat Preparation) - TY 2007 and Subsequent General

  1. There are three types of cases built to Aged CP 2000 Stat Preparation Batch Type 59.

    1. No Responses: These cases will be systemically batched during weekend processing. These are cases that have met the allotted suspense time frame from CP 2000 Suspense Batch Types 50, 505xx, 55, and 60.

    2. Cases from disassembled batches assigned a PC 75 are built by clerks.

    3. True Undeliverables: These are built by the clerk. The AUR System did not identify a new address and marked the case with an Undeliverable Indicator "T"

      Note:

      Remail Cases, a new address is found, are marked with an Undeliverable Indicator "M" and are built to Remail CP 2000/Recomp Batch Type 38. Cases with new addresses and new actions are marked with an Undeliverable Indicator of "U" and built to Cases with New Actions Batch Type 84500–799.

  2. When the Batch status is updated to "RB" the system will:

    • Automatically updates the cases in Batch Type 59 to PC 75, when the batch status is updated to RB, to generate and issue a statutory notice and

    • Automatically assigns a CSN for Statutory Notice Suspense Batch Type 70.

  3. As Batch Type 59 is being built, the system identifies case conditions requiring tax examiner review. Build cases with the following conditions to Batch Type 84500–799:

    1. New Transactions

    2. Net tax increase of zero or less

    3. New address for a case with a letter (IPC 6L or 6S and filing status 2 cases needing address research to ensure both taxpayers receive a copy of the Statutory Notice).

    4. Below tolerance for issuing a notice

    5. TC 520

    6. TC 540

    7. TC 780

    8. TC 971 with AC 501

    9. Letter 2625C associated with the case

    10. New Payer/Agent information

    11. Name split

    12. $1 M or over tax increase

    The following conditions have specific batching instructions:

    1. A new address is now available for cases with a CP 2000/Recomp PC 55, 57, or 59. Build the cases into Remail CP 2000/Recomp Batch Type 38.

    2. A Temporary Address is associated with the case. The system prompts to build to Batch Type 68. DO NOT build to Batch Type 68, indicate "Temp Add" on the folder and transfer to the designated technical UID.

    3. A new address and manual interest

    4. Disaster ZIP: Build the case into Disaster Batch Type 93700–799.

    5. Disaster ZIP and Expiration Date Build the cases into Disaster Batch Type 93400–699.

    6. Disaster Zip and Manual Interest Build the cases into Manual Interest Batch Type 61.

    In addition to the conditions listed above cases where the Suspense Time frame has not been met will appear on the listing. These cases need to be refiled in CSN order to the appropriate Suspense files batch Types 50, 505XX, 55, or 60.

  4. If a response is received after the SSN has been assigned to Batch Type 59 and the batch status has not been updated to RB, the system will allow the case to be batched into Response Batch Types 51, 52, or 53.

4.19.2.5.35.1  (09-01-2008)
Batch Type 59 - (Aged CP 2000/Recomp Stat Preparation) Undeliverables - TY 2007 and Subsequent

  1. Undeliverable CP 2000/Recomps that could not be delivered to the taxpayer are returned to IRS by the Post Office. These undeliverable notices are used as the input document to build Batch Type 59. When the case is entered into Batch Type 59, the AUR system searches for a better address. When no better address is found the case is accepted to Batch Type 59, the system marks the cases with an Undeliverable Indicator "T" (True Undeliverable) and AUR case processing continues with a systemically generated Statutory Notice.

    Note:

    The only sort for undeliverable CP 2000/Recomps is for tax year. The Post Office sends updated address information to IRS/IDRS each week, which is then downloaded to the AUR system, making a sort for Forwarding Orders Expired unnecessary.

  2. When Undeliverables are being built, the system prompts for the Notice Indicators 1 (Primary), 2 (Secondary) and 3 or 4 (POA) which must be entered after the SSN. See IRM 4.19.2.3.3 for additional information on Spousal notices. Undeliverable Spousal (Indicator 2) and/or POA (Indicators 3 or 4) Notices cannot be batched into Batch Type 59. Discard the undeliverable notice in accordance with local classified waste procedures.

  3. To build an Undeliverable Batch Type 59, locate the undeliverable CP 2000/Recomps:

    1. Select CONTROL - BATCH - BATCH BUILDING - CREATE.

    2. Input Batch Type 59.

    3. Enter an "Y" in the screen when prompted for Undeliverables.

    4. Scan the bar code or enter each SSN.

      Note:

      Ignore the system prompts - these are identified and handled when building No Response Batch Type 59.

    5. The system alerts when a work unit is complete.

    6. When the maximum volume for the batch has been reached, there are no more undeliverables to be built to the batch or on the designated day, select REPORTS - PULL LISTING and input "D" for date order and "P" to print. See IRM 4.19.2.9.7 for more information on Pull Listings.

    7. Discard the undeliverable notices in accordance with local classified waste procedures.

    8. <COMMIT> and <EXIT>. DO NOT CLOSE or RESEQUENCE the batch.

  4. Cases in Batch Type 59 are pulled using the Pull Listing, keep cases in strict pulled order.

    Reminder:

    Auto-Generated Notice cases with a 505xx CSN and Virtual cases may or may not have a physical case in the AUR suspense file. Substitute charge-outs can be printed by selecting Reports - return charge-out and entering the Batch Type 59 number or SSN .

    Note:

    If the case cannot be located (other than virtual or Auto Generated Notices), prepare a substitute for the case and leave in the batch in order to continue AUR processing.

  5. Resequence the batch on AUR:

    1. Select CONTROL - BATCH - BATCH BUILDING - ADD.

    2. Type in the 5 digit batch number. Press <ENTER>.

    3. Click on RESEQUENCE and press <ENTER>

  6. Select REPORTS- UNDELIVERABLE REPORT, for the Undeliverable New Action Listing.

    1. Print the report.

    2. Build these cases to Batch Type 84500-799.

      Note:

      Batch can not be updated to "AB" status until these cases have been built to Batch Type 84500-799.

  7. Close the Batch Type 59 and print the new batch listing on AUR:

    1. Select CLOSE, the batch status updates to AB.

    2. Select REPORT - BATCH LISTING - and the appropriate batch listing.

    3. Enter "P" to print and the number of copies needed.

  8. If prompted, print the Update Address report:

    1. Build these cases to Batch Type 38.

  9. Update the Batch Type 59 status to RB, and immediately print the Suspense Summary Report and the appropriate Batch Listing. At update to RB, AUR updates the cases to PC 75, moves the cases to Statutory Notice Suspense Batch Type 70 and assigns a CSN.

  10. Complete batch labeling and log entries.

  11. Deliver to the designated area.

4.19.2.5.35.2  (09-01-2008)
Batch Type 59 (Aged CP 2000/Recomp Stat Preparation) No Response - TY 2007 and Subsequent

  1. Cases in Batch Types 50, 505XX, 55 and 60 have a designated suspense time frame. The cases remaining in these suspense batches when the suspense time frame has expired areSYSTEMICALLY built to Batch Type 59 to generate a Statutory Notice of Deficiency.

  2. Each week, either the Suspense Aged Batch Report or the Produce Notice/Letter Listing is printed by the manager or the AUR coordinator. Both lists identify the aged suspense batches to be built to Batch Type 59.

  3. When No Response cases are being systemically batched the system will check for Fallout conditions. See IRM 4.19.2.5.35. After WEEK END processing clerks will print the Auto-Purge Pull Listing. The listing will display:

    1. Notice Date

    2. Suspense Sequence Number.

    3. Virtual Indicator.

    4. SSN.

    5. Target Batch.

    6. Fallout Condition.

  4. Use the Auto-Purge Pull Listing to pull the cases and indicate on the case folder the Fallout condition. Build into the designated target batch.

    Note:

    Batch Type 505xx and Virtual cases may or may not have a physical folder. Substitute charge-outs can be printed by selecting Reports - return charge-out and entering the Batch Type number or SSN. Enter the Fallout condition on the 4251.

    • If the case cannot be located (other than virtual or Auto generated notice), prepare a substitute for the case and build to the Target batch in order to continue AUR processing.

  5. The clerk will update the batch to RB status once all Fallout conditions have been built.

  6. Once the batch is in RB status print the Suspense Summary Report. Select REPORTS - BATCH LISTING - SUSPENSE SUMMARY.

  7. The AUR System updates the cases with PC 75, moves the cases to Statutory Notice Suspense Batch Type 70 and folders will generate.

    Note:

    Batch 505xx and Virtual cases will receive a folder. Do not input "LC" on these cases.

4.19.2.5.36  (09-01-2006)
Batch Type 60 (CP 2000 Letter Suspense)

  1. The system automatically moves cases requiring a letter to Batch Type 60 based on the assignment of an IPC 6L to the case. This action takes place during the systemic disassembly process.

  2. The cases with an IPC assignment of 6L are filed by Letter Date/CSN order. Cases remain in this batch until a response is received, the letter is returned as undeliverable, or the allotted time frame expires.

4.19.2.5.37  (09-01-2008)
Batch Type 61 (Manual Interest/Rejects)

  1. Cases with specific reject conditions and cases with a current IPC MI are built to Manual Interest/Reject Batch Type 61. These batches are worked in the technical units, as a restricted interest computation is required. The interest computation date, determined by local management, is input by the tax examiner when the batch is updated to AU (Assigned Unit) status and is used for the manual interest computation.

    Note:

    As a rule, do not build rejects and cases assigned IPC MI to the same Batch Type 61.

    Note:

    Build MI batches according to phase (i.e. screening, CP 2501/2000, Stat). DO NOT build screening and response MI's in the same batch.

  2. The AUR System generates the Weekly Reject Listing identifying rejected cases. See IRM 4.19.2.9.21 for more information about the listing. See IRM 4.19.2.3.4 for additional information about rejects.

  3. There are six reject conditions that are built into Batch Type 61. The codes for these conditions are:

    • 1 - Restricted Interest.

    • 3 - TC 846/776.

    • 4 - Invalid Interest (SCRS).

    • 5 - Not Found on TIF.

    • 6 - Invalid Interest (AUR).

    • 7 - Declared Disaster (MI).

    Note:

    Reject Conditions 2 and 8 are built to Batch Type 39. See IRM 4.19.2.5.14 for further information.

  4. Cases the system has identified (rejected) with both a new address and a manual interest condition present, are batched into Manual Interest Batch Type 61. The system marks the correspondence CP 2000/Recomp Notice with an Undeliverable Indicator "M" . The "M" displays in the Action Code Field on the Case History Screen.

  5. As directed, pull the cases on the Weekly Reject Listing and take assigned actions to build the Batch Type 61.

  6. Cases where the tax examiner assigns IPC " MI" are identified during batch disassembly or unit release. These cases must be built into Manual Interest Batch Type 61.

  7. When clerks update numerous batch types, the AUR system identifies cases requiring special handling in Batch Type 61.

    Note:

    Virtual cases will not have a physical case file to build to Batch Type 61.

  8. To build Batch Type 61:

    1. Select CONTROL - BATCH - BATCH BUILDING - CREATE.

    2. Input batch type 61.

    3. Prepare all work unit and batch sheets and/or make log entries.

    4. Scan the bar code or enter the SSN of each case. Place entered cases face down to keep in strict order.

    5. The system alerts when a work unit is complete. Keep work units separate and in strict order.

    6. When the maximum volume for the batch has been reached, there are no more cases to be built to the batch or as directed, each week close but DO NOT RESEQUENCE the batch.

    7. Acknowledge the message by pressing <ENTER>.

    8. Select REPORTS - BATCH LISTING - and the appropriate batch listing.

    9. Input the 5 digit batch number.

    10. Input "P" for print and the number of prints needed.

    11. Complete the batch sheets and deliver to the designated area for the technical units to work.

  9. During systemic batch disassembly of Batch Type 61, cases assigned PC 55, 57, or 59 are moved into Suspense Batch Type 55. Cases assigned a PC 95 are refiled in Statutory Notice Suspense Batch Type 70.

  10. When updating the batch status from BF (Batch Finished) to RB, the system checks the interest computation date assigned to the batch by the technical manager. If the date to generate CP 2000/Recomp Notices for the notice date selected by the tax examiner has passed, the system displays a message.

    1. Update the batch status to AB.

    2. Route the batch back to the tax examining unit.

  11. The system only allows Batch Type 61 to be updated to RB status according to the week ending date selected by a technical unit.

4.19.2.5.38  (09-01-2003)
Batch Type 62 (CP 2000 Unit Research Suspense)

  1. Unit Research Suspense cases are automatically assigned by the system to CP 2000 Unit Suspense Batch Type 62. The system moves the cases to the appropriate Unit Suspense Batch based on IPC 6A and the UID of the tax examiner.

  2. The research the tax examiner requests is ordered daily by the system.

  3. When the requested research is received, route the information to the appropriate unit. The location of the unit is shown in the Remarks Field on the Research Document.

  4. Local management determines whether these cases are to be located in the individual tax examining units or in the clerical area.

4.19.2.5.39  (09-01-2003)
Batch Type 63 (CP 2000 Miscellaneous Referral)

  1. CP 2000 Miscellaneous Referral Batch Type 63 consists of cases with a current IPC 6D. .

  2. Clerks build IPC 6D cases into this batch. Batch Type 63 is worked in the designated technical unit(s).

4.19.2.5.40  (09-01-2005)
Batch Type 65 (CP 2000 Unit Suspense)

  1. Cases are moved to CP 2000 Unit Suspense Batch Type 65 when:

    1. A tax examiner requires a technical determination on a CP 2000 case and refers the case to the manager or work leader for consideration. The tax examiner transfers the case. The system updates the IPC to 6E and moves the case to Batch Type 65.

    2. A case requires a change due to a Taxpayer Advocate or Telephone inquiry, and is requested by a tax examiner.

  2. The system creates a charge-out document which the clerical function prints and uses to pull the case from files.

    Note:

    Auto generated notices and Virtual cases may or may not have a physical case file.

  3. The clerk uses the TRANSFER menu option to transfer the case back to the tax examiner.

  4. The system moves the case to the appropriate Unit Suspense.

  5. The clerk routes the case to the requesting tax examiner.

    Reminder:

    The last three digits of Unit Suspense Batch numbers are the Unit Location Number. Location 950 indicates Universal case action.

4.19.2.5.41  (09-01-2003)
Batch Type 66 (CP 2000 Response Release)

  1. Cases assigned to Unit (technical) Suspense Batch Types 56 (for TY 2005 and prior), 62, 64 or 65 are worked by the tax examiners and released in a designated area. As directed, get the cases from each unit and build to Unit Release Batch Type 66.

  2. See IRM 4.19.2.4.3.3 for instructions to build and process Batch Type 66.

4.19.2.5.42  (09-01-2008)
Batch Type 67 (Partial Agreed)

  1. This batch type consists of partially agreed cases where the tax examiner has input an IPC RN.

    1. When Batch Type 67 is updated to AB status, the IPC RN is converted and posts to IDRS as PC 59.

    2. When Batch Type 67 is updated to RB status, the AUR system updates PC 59 to PC 67 and creates automatic assessment records.

  2. Batch Type 67 is built using the case files set aside during the disassembly of worked batches.

  3. To build Batch Type 67:

    1. Select CONTROL - BATCH - BATCH BUILDING - CREATE.

    2. Type in Batch Type 67.

    3. Prepare batch sheets and/or make log entries.

    4. Scan the bar code or enter the SSN of each case. Place entered cases face down to keep in strict order.

    5. The system alerts when a work unit is complete Keep work units separate and in strict order.

    6. When the maximum volume for the batch has been reached, there are no more cases to be built or as directed, select CLOSE but DO NOT RESEQUENCE the batch.

    7. Exit.

    8. Select REPORTS - BATCH LISTING - and the appropriate listing.

    9. Input the 5 digit batch number.

    10. Input "P" for print and the number of prints needed.

    11. Complete the batch sheets and deliver to the designated area.

  4. As Batch Type 67 is being built, the system identifies " Disaster Zip and Manual Interest" . Indicate "DDMI" on the case folder and build the case(s) into Manual Interest Batch Type 61.

  5. When Batch Type 67 is closed, the AUR system updates the batch status to AB and creates the Notices/Letters.

  6. To ensure the notice information and process codes post before the automatic assessment is made, Batch Type 67 is held:

    1. Tax Year 2004 and prior - a minimum of 21 days after the batch was updated to AB before updating to RB.

    2. Tax years 2005 and subsequent - a minimum of 7 days after the batch was updated to AB before updating to RB.

  7. When the batch status is being updated to RB, the system checks for cases with more than eight credit reference codes associated with the case assessment. The batch status cannot be updated until the cases with more than eight credit reference codes have been removed from the batch. If the system identifies the Over Eight condition,

    1. Print the Over Eight Credit Reference Code Report to identify the cases.

    2. Pull the cases.

    3. Build or transfer the cases.

    See IRM 4.19.2.9.17 for additional information about the Over Eight Credit Reference Code Report.

  8. When the system accepts Batch Type 67 update to batch status RB, the systems posts a PC 67 and creates automatic assessment records.

    Note:

    If a response is received for cases in Batch Type 67, pull the case, associate the response and transfer the case to the tax examiner who assigned IPC RN.

  9. If a batch has not been updated to RB after two cycles have passed, the system generates a Partially Agreed Aging Report indicating which batch(es) have not been updated to RB status. See IRM 4.19.2.9.18 for more information about the Partially Agreed Aging Report.


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