Purpose: This IRM is designed to provide information to Campus and Area Office personnel who use the Centralized Filing & Scheduling (CF&S) system. It is structured to follow the processes of the Centralized Files and Scheduling system from building the database and scheduling the work to using the computerized lists and reports.

Scope:Centralized Scheduling is a program to physically store Office and Correspondence Examination returns and to schedule initial appointments for the Area Offices as well as generate initial contact letters for Correspondence Exam by computer.

Background: After selection for examination in the centralized classification function, returns are moved to the Centralized Files and Scheduling Unit (CFSU) for perfection of Form 6754, Examination Checksheet, and storage until scheduled. Forms 6754, when perfected, are batched to Integrated Submission and Remittance Processing (ISRP) for transcription. As a result of transcription, selected issues and taxpayer information from each return are used to establish the return on the Centralized Scheduling Data Base (CSDB). Returns are filed in the shelves in ascending AIMS Serial Number sequence. Use of the AIMS Serial Number for filing minimizes the amount of storage space required.

Each weekend, inventories are updated, returns are scheduled, reports are generated, and the CSDB is matched against AIMS to identify:

At least three weeks prior to a taxpayer’s appointment, the Chief, Planning and Special Programs (PSP) or designee, using command code CSORD, will place the weekly orders. Orders can usually be placed Tuesday through Friday. Taxpayer contact letters, group control cards, and master appointment schedules are generated and sent to the CFSU for processing. The system will schedule the highest DIF (discriminant function) scored returns first, giving priority to the earliest tax year for the requested activity code. Group control cards, master appointment schedules and returns are mailed by the CFSU to the Area Offices, and the appointment letter is mailed to the taxpayer at least 14 days prior to the first appointment of the week.

IDRS allows Area Offices and CF&S units to more efficiently order returns, update information used for scheduling, and add and delete returns from the CSDB.

The PSP Territory Manager submits return orders to the campuses in accordance with IRM 4.1, Planning and Special Programs. The orders can be submitted to MCC each cycle for processing. Returns are received approximately six to eight weeks later with Form 5546, Examination Return Charge-out, labels, and IRMF transcripts and forwarded to Examination for classifiers to screen.

For planning purposes, it is imperative that the CF&S Team Manager be provided with the volume of returns ordered each cycle and approximate date classification will begin. This information will allow the manager to effectively allocate resources in order for newly-classified returns to be processed through the system in a timely fashion because:

The team manager may approximate the number of returns to be added to the CSDB by applying an estimated rate to returns ordered in a given cycle. Classifiers screening returns will complete Form 6754, Examination Classification Checksheet, for each selected return. IRM 4.1.5.7, Classification Manual, provides instructions for the completion of the checksheet by the classifier. After screening, returns are forwarded to CFSU for processing.

Form 6754, Examination Checksheet, is the key document used to build the CSDB. Data on the checksheet will be transcribed using the ISRP. Transcribed data is used to establish the record on the CSDB, produce management reports, and to possibly produce a taxpayer appointment letter.

To build the CSDB, the classified items and other completed blocks will be transcribed. Because the classified items will appear on the taxpayer appointment letter, legibility and accuracy are important, and perfection of the checksheet is required.

Prior to input, CFSU will:

Upon receipt of the newly-classified returns, CFSU will attach an AIMS status label in Block A of both copies of the Form 6754. This label provides the Social Security Number (SSN), MFT Code, Name Control, and Tax Period for ISRP input. The checksheet will be reviewed for obvious errors, and the ADP Hash Total in Block G will be completed. The ADP Hash Total is a validity check in the computer program and is the sum of:

"Pre-contact Analysis" in Block B must be checked if:

Issues 33–35 are designated for write-in issues by the screeners as follows:

Once perfection of the checksheet is complete:

Each batch of returns forwarded to ISRP will have a transmittal attached as follows:

The return is assigned to Examination, and it is the responsibility of CFSU to:

Weekly cutoff times for checksheet submission should be established with the Batching Function (or ISRP if the Batching Function is not used) at each campus. In most cases, checksheets submitted prior to the cut-off time will be input by Friday of the same week and thus appear on one of the CF&S listings (Returns Added, Related Returns, or CSDB Update Error Items) the following Monday.

Each CFSU manager should notify ISRP if the anticipated weekly volume of checksheets is unusually large.

The AIMS Serial Number is a vital part of CF&S. All returns on the CSDB are filed in AIMS Serial Number sequence. The AIMS Serial Number is a 9-digit number. The first 3-digits represent the Area Office Primary Business Code (PBC) and the remaining 6-digits are sequentially assigned when the return is established on AIMS.

If an AIMS Serial Number is not on the AIMS Data Base, CFSU should:

If duplicate AIMS Serial Numbers are present (for example, when a return is transferred from one area office to another), a new AIMS Serial Number may be assigned using IDRS Command Code AMAXU.

The CSDB generates CSP reports that are utilized by CF&S weekly. The reports are utilized by CF&S to service PSPs.

CSP reports are an output record of all listings as a result of the input to the CSDB.

See Exhibit 12-1, CSP Reports, for listing of all CSP Reports.

One of the most important functions of the CF&S system is the ability to schedule taxpayer appointments and generate the initial contact letter for mailing to the taxpayer. Generally, four weeks before the appointment, the Area Office, PSP, submits an order via IDRS using Command Code CSORD. As a result, taxpayer contact letters and master appointment schedules are computer generated.

Generally, after designated priority returns, the system will schedule in descending DIF score order the oldest tax years first for the requested activity code.

IRM 2.4.54, Centralized Files and Scheduling Terminal Usage, contains detailed instructions for using the five CF&S command codes in the IDRS system.

Manual Orders are received in CFSU from the area PSP via fax or E-mail. These orders are received from the PSPs requesting cases be pulled from various POD's and activity codes. The order may be requested by either receipt of Form 6834 or receipt of a PSP E-mail order of IVL information. The PSP will request the status, organization code, secondary business code, post of duty, activity code (TPI class), and number of cases needed.

Form 6834, Centralized Storage Requisition for Selected Returns, is worked as follows:

E-mail orders of IVL information are worked as follows:

Returns may be deleted from the CSDB for a number of reasons, including:

Returns that were on the CSDB as Existing Items will automatically delete or drop from the CSDB when identified on CSP 4341, Related Returns.

Returns that are scheduled via the Master Appointment Schedule will be automatically deleted by the computer from the CSDB Inventory, CSP 4240, during subsequent weekend processing. These returns do not automatically delete from the printed CSDB Inventory in the same weekend processing in the event problems develop with the print file of the appointment letters.

For manual deletes using command code CSSAD, include reason for delete.

Two lists will be generated in SSN sequence:

The CFSU should compare both listings; those that did not delete may not have been on the CSDB or will require additional research.

Problems with the delete process should be brought to the immediate attention of the CFSU manager. An AIMS update of the status and EGC alone will not delete a return from the CSDB. The most common problems encountered with deletes include:

(1) The Area Office PSP, has sole authority to survey returns. CFSU managers must have written authorization from the Area Office PSP Territory Manager before surveying returns from the Area Office’s CSDB.

Although surveys are normally done on an Area Office-by-Area Office basis using the tax year as the main criterion, surveys may be requested for a specific activity code, specific POD, specific year or a combination thereof. A survey may be done any time the Chief, PSP, determines the returns are not needed.

The CFSU will use Command Code CSSADS to survey the returns after the blue and red tab return extracts have been completed as outlined in paragraph (3) above. Form 6836, Centralized Files and Scheduling Survey Request, can be used as a worksheet

The following listings will be generated for use by the CFSU:

The following survey actions will be performed by the CFSU after CSP 4343 is received:

Returns designated as "Employee" or " Potentially Dangerous Taxpayer" should be surveyed like other returns. They will be secured from the Chief, Classification Section/ Branch or the CFSU manager for closing.

Employee returns will be identified by the literal "Employee Indicator" on Form 5546, Examination Return Charge-Out. If the literal"Employee Indicator" is other than "00" , it is an employee, and the classifier should write the word " Employee" on the chargeout.

Selected employee returns may have issues checked for examination but must be designated as "Pre-Contact Analysis" for administrative purposes. The Pre-Contact designation will prevent the return from being scheduled for an appointment.

It will be the responsibility of the CFSU manager or designee to hash total the checksheet and prepare the folder. After completion of the hash total, the return will be routed to the Chief, Classification or designee for storage in a secured area.

Once the return has added to the CSDB per the Returns Added List, the file folder with the AIMS Examination Chargeout (Form 5546) and the checksheet will be filed in AIMS serial number sequence like any other return.

When an employee return appears on the Master Appointment Schedule as a Pre-Contact Analysis case, the return will be secured by the CFSU manager and the case file will be shipped in a pink envelope as follows:

The Chief, Classification or designee, will make a list of the non-managerial employee returns shipped to the Chief, PSP. The list will be sent in a pink envelope to the Chief, Examination Division, in the area office. See IRM 4.1.4, PSP Handbook - Other Source Workload, for complete instructions.

All employee information deleted from the MAS will be forwarded to the examination group. Indicate on the MAS in AIMS Serial Number sequence (held in the unit) "Employee - Forwarded to PSP" .’ This will serve as the unit’s documentation of the return disposition.

At survey time, employee returns will be surveyed the same as any other return.

For campuses that use Batching, the following information is provided:

Returns will be sorted according to:

Second Search is received separately. Make sure the cycle (unless second search), PBC, and volume are shown, and IMF is circled before giving to the senior.

Sorting will be as follows:

The Batch Sheet (OSC 8) must contain:

Continue processing as follows:

Inventory Control Reports Database information - Before any cart of batched work is released to the classifiers, this database information must be entered by the person responsible for this (usually the person responsible for control of the batch sheets).

When receiving amended returns related to open AIMS controls and/or closing cases with amended returns (97X), use local procedures.

Hashing a return is a process that allows for a validation check against what has been transcribed for returns during Submission Processing data entry. After reviewing the Form 6754 for accuracy, a total of specific items is input on the form which is then entered to the ISRP system. ISRP then matches this total against output from data entry of return transcription.

Prior to hashing returns, ensure accuracy of Form 5546. Review the Form 5546, Chargeout Sheet, as follows:

Ensure tax return, Form 5546, and Form 6754 are all for the same taxpayer.

Prior to hashing, ensure accuracy of Form 6754 by considering:

Hash Form 6754 as follows:

Total hash information and enter to Box G, Form 6754 (pencil only), the following information:

Put cases in AIMS serial number order after removing white copy of Form 6754. The white copies of the Form 6754 are then batched and sent to Data for input.

Number Form 6754 in the top right-had corner beginning with 00 to 99 (if 100 documents in batch).

Send white copies of Form 6754 to Batching with Form 1332, Batch Transmittal. Complete Form 1332 with the following information:

Provide a copy of the transmittal to the Lead.

Follow local procedures for monitoring receipt of Form 1332.

Updating and foldering selected field returns includes entering appropriate EGC code and perfecting appropriate forms. Selected field returns may be IMF or BMF. IMF returns may be selected for Field rather than Office if complexity warrants.

All IMF selected Field returns will have a Form 6754 placed on the back of the stamped, selected return with the word "Field" written across the Form 6754.

If BMF return, the forms may vary according to MFT, Return or Area. The forms used are: Form 6256, 6250, 6241, or 10264.

Folder returns as follows:

Selected field returns get foldered and updated to status 08 and to EGC 1066, 1067, or 1068 according to what grade the classifiers grade them as or per classifier's comments. Some areas may grade them all the same such as 1066:

Cases are then placed in a designated holding area unless PSP provides different direction.

Classifiers may accept returns as filed. They should be stamped "Accepted as Filed" with the classifier's number and date. Accepted cases will be closed using disposal code 20 or 21 (if working " Survey Excess Cases" the disposal code will be a 35), in the following manner:

When the PSPs place an order through CSORD, it generates a CSP 4026 Master Appointment Schedule Report. Master Appointment Schedules (MAS) are generated in both AIMS serial number sequence and in appointment sequence.

MAS are in appointment sequence by date and time order (CSP 4025). If call-back letters are used, the MAS is sorted in SSN sequence. This listing (CSP 4025) is for use by the Area group. There will not be any letters for a case that is Pre-Contact.

Process as follows:

There will be two letters generated. The first letter should be stamped "Copy" and associated with the return going to the designated group.

The second letter will be folded in thirds accompanied with a Publication 1 and stuffed into an envelope for mailing per prescribed timeframes.

After the order is pulled and stuffed properly:

For Group Orders with Unlocatable Returns - Orders unfilled because the case cannot be located need special handling as follows:

Manual Orders are received in CFSU from the area PSP by fax, E-mail, or SSIVL list. These orders are received from the PSPs requesting cases be pulled from various POD's and activity codes. If an order is requested from the PSP:

Procedure for pulling cases is as follows:

Office Returns - PSP will send a memo request to excess inventory. The Chief, PSP Examination Division must approve it. A memorandum must be received before any excessing is done. Send copy of the excessing memo to the Classification Control Unit. A blue tab, red tab will be ordered from the manager. They will be pulled and worked by the Senior first (see below for Corr Exam rescreening procedures). Process as follows:

Procedures for cases in need of rescreening:

Procedures for excess surveyed cases using disposal code 35 are:

Field Returns - PSP will send a request to excess inventory. It must be approved by the Chief, Examination Division. A memorandum must be received before any excessing is done. A count is taken and noted on sheet on top of cart the same as in office instructions. All Field excess cases must be closed with disposal code 35.

Any cases remaining on inventory shelves that are the same list year as that being excessed should be researched as follows:

Send to Classification Support.

In order to send a case to PSP, continue to look for the case. If you have a case controlled that is in 08/2050-2066-1066-1067-1068-1030-2030 but you cannot locate, research it before conducting any further work on the case.

If closing the case, take the following steps:

Periodically, a list of all returns on which the statute of limitations will expire in 180 days or less or has expired is sent to the organization charged with the returns. To work the table correctly, the following actions are taken: