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Part 5. Collecting Process

Chapter 18. Liability Determination

Section 1. Automated Substitute for Return (ASFR) Program (Cont. 1)

5.18.1  Automated Substitute for Return (ASFR) Program (Cont. 1)

5.18.1.7 
ASFR System Module Progression and Calculations

5.18.1.7.11 
ASFR Statuses

5.18.1.7.11.18  (10-01-2005)
Status 055: Combat Zone-KITA

  1. ASFR systemically updates all unstarted modules with a -C freeze to Status 055. ASFR will also systemically update all KITAs to Status 055. Do not issue letters on any KITA modules. ASFR will systemically update all KITAs to Status 109. See IRM 21.6.6.4.19.1 for more information on KITA. Status 055, also, indicates that the deadline for certain acts performed by taxpayers (e.g. filing and paying) and the Service has been postponed for taxpayers who are, or who have served, in the following:

    1. An area designated as a combat zone

    2. A contingency operation designated by the Department of Defense

    3. A qualified hazardous duty area as defined by Congress, or

    4. Direct support of military operations in a combat zone certified by the Department of Defense.

    Generally, these modules will have a TC 500 and -C freeze posted to IDRS. A deadline is postponed for 180 days after the last day of service in the combat zone (or hazardous duty area) or participating in a contingency operation or hospitalization from such service or participation. In addition, a deadline that includes a filing period is postponed by the number of days that were left in any period for taking action when the taxpayer entered the combat zone or contingency operation. See IRM 25.6.16 for specific instructions on determining the suspense period.

  2. Status 055 has a suspense period of 120 days. Modules will appear on the ASFR 424- NO ACTIVITY LIST when the suspense period has expired.

  3. Research IDRS for the exit date. If the exit date has posted and 180 days have passed since the exit date, if the module is unstarted, move to Status 031. If the module was started move to next processing status.

    Note:

    A -C freeze is a failed condition for TIF Checks 1 through 4. Do not move modules that fail a TIF check into Status 055 unless the exit date is not known or the suspense period has not expired. Do not issue 30-day or 90-day letters to taxpayers during the suspense period.

    See IRM 5.18.1.8.2.

  4. Since the -C freeze will cause the module to fail, all assessments including default assessments must be manually input. Penalty and interest must be manually calculated and restricted on the module. See IRM 25.6.16 for procedures on how to calculate interest and penalties on -C modules.

5.18.1.7.11.19  (01-25-2008)
Status 056: Presidentially Declared Disaster Area or Terroristic or Military Action Suspense Period

  1. Status 056 indicates that the taxpayer is in a federally declared disaster area or was affected by a terroristic or military action.

    Note:

    The deadlines for certain acts performed by taxpayers (e.g. filing and paying) and the Service may be postponed for a period of up to a year. The length of the postponement period is prescribed in the Notice (or other guidance including an IRS News Release) issued by the Service regarding a particular disaster or action. See IRM 25.6.16

  2. Status 056 suspension is 60 days. If no action is taken during the 60-days, the modules will appear on the ASFR 424-NO ACTIVITY LIST. However, the suspense period is systemically extended if the suspension period is extended beyond 60 days.

  3. A utility program will identify, by ZIP codes, the impacted ASFR modules. Once identified, the utility will move the modules to Status 056. Do not manually move modules.

  4. After suspense period expires, modules systemically move back to the status they were in prior to Status 056.

  5. If a taxpayer self-identifies as impacted, but they and their tax practitioner are not occupants in the areas declared by the President, refer to the TAS coordinator for possible TAS consideration. If the taxpayer self-identifies as impacted, and they or their tax practitioner are occupants in the areas declared by the President, and the module has not been moved to Status 056, move the module to Status 056, and contact the Program Analyst.

    Note:

    Refer to the IRS News Release, and the IRS Intranet for information on Presidentially Declared Disaster Areas or Terroristic or Military Actions.

5.18.1.7.11.20  (10-01-2005)
Status 060: TERMINATE ASFR, Ref Hold-Rtn Filed Pre 30–Day Letter

  1. Status 060 indicates that the taxpayer filed a return prior to the issuance of a 30–day letter and the modules is a Refund Hold module.

  2. Update to Status 060 when a Refund Hold return has posted to the module, and then immediately update to Status 109. Do not let module appear on the ASFR 421 List. See IRM 5.18.1.8.3.5.

5.18.1.7.11.21  (01-25-2008)
Status 061: TERMINATE ASFR, Return Filed Pre-30-Day Letter

  1. Status 061 indicates that the taxpayer filed a return prior to issuance of the 30-Day Letter.

  2. Update to Status 061 when a return has posted to the module, and then immediately update to Status 109. Do not let module appear on the ASFR 421 List. See IRM 5.18.1.8.3.5.

5.18.1.7.11.22  (10-01-2005)
Status 062: TERMINATE ASFR, Failed ASFR Criteria and Must Be Reassigned

  1. Status 062 indicates that the account requires reassignment out of 8000.

  2. Modules are systemically moved to Status 062 when the module fails validation, and there are no other modules being worked on ASFR. Then ASFR will move module to Status 762.

  3. When a module terminates into Status 062, the ASFR TDI COMMENT field contains one of the following literals:

    • "NO IRP DATA AVAILABLE"

    • "MISSING CASE MINORS"

    • "TERMINATE SFR- EXCESSIVE MINORS"

    • "MISSING SUPPS- TERMINATE AUDIT REPORT"

  4. Modules will be reassigned from 8000.

5.18.1.7.11.23  (10-01-2005)
Status 063: TERMINATE ASFR, TC 596 CC 88 Selected by CI

  1. Status 063 indicates that the modules were selected by Criminal Investigation.

  2. Manually update Status to indicate that a module has been selected by Criminal Investigation. Take the following actions:

    1. Input TC 596 CC 88 on IDRS.

    2. If open, close the control base on IDRS.

    3. Update to Status 109. Do not let module appear on the ASFR 421 List.

    Caution:

    Ensure that prior to updating to Status 109, the module is in an ASFR closures status. If it is not in a closure status, proper closure credit will not be reported on the ASFR 200 Report.

5.18.1.7.11.24  (10-01-2005)
Status 064: TERMINATE ASFR, TC 595 CC 88

  1. Status 064 indicates that Examination or Special Procedures are assigned the module.

  2. When a module is in Status 064, ASFR generates a TC 595 CC 88 to the MF, closing the collection TDI and transferring account ownership.

  3. ASFR will systemically move modules into Status 109 to receive credit for closure.

5.18.1.7.11.25  (10-01-2005)
Status 065: TERMINATE ASFR, TDA/TDI- Reassign Account

  1. Status 065 indicates that the account was a combo account and manual reassignment was required. See IRM 5.18.1.4.3.

  2. Status 065 is a manual update used when the account has been manually reassigned because of associated TDAs. Update module to Status 065 and then immediately to Status 109. Do not allow module to appear on the 421 List. See IRM 5.18.1.4.3.

5.18.1.7.11.26  (10-01-2005)
Status 066: TERMINATE ASFR, Satisfying TDI TC (59X)

  1. Status 066 is a manual update to indicate that a TDI has been closed on IDRS with a satisfying TC 59X transaction code.

  2. Take the following closing actions in the order below:

    1. Input TC 59X on IDRS

    2. Close any open control base on IDRS.

    3. Update module to 066 and then immediately to Status 109. Do not allow module to appear on the 421 List. See IRM 5.18.1.8.3.5.

5.18.1.7.11.27  (10-01-2005)
Status 068: TERMINATE SFR, FAILS SFR CRITERIA TC 015

  1. The ASFR system moves a module to this status when modules are designated to be reassigned and they need a collection location change also.

  2. Manual update to Status 068 is prohibited.

5.18.1.7.11.28  (10-01-2005)
Status 069: TERMINATE ASFR, OLD TAX YEAR TC 590 CC 88

  1. Status 069 means a module for any tax year that is delinquent by more than six years (Policy Statement P–5–133) attempts to establish itself on ASFR.

  2. ASFR systemically inputs a TC 590 CC 88.

  3. After TDI closes on IDRS, the system updates the ASFR module to Status 109 to receive credit for closure.

5.18.1.7.11.29  (10-01-2005)
Status 070: TERMINATE ASFR,Fails SFR Criteria TC 030 ACS

  1. This is a systemic status that is used for modules that will be reassigned.

  2. Manual update to Status 070 is prohibited.

5.18.1.7.11.30  (10-01-2005)
Status 071: TERMINATE ASFR, TC 590 CC 88 Not Liable

  1. Status 071 identifies a module below tolerance for ASFR processing. Update to Status only when a 30-Day Letter has not been issued.

  2. ASFR systemically generates a TC 590 CC 88 when the module is updated to Status 071.

  3. ASFR systemically updates module to Status 109 for system closure credit.

5.18.1.7.11.31  (10-01-2005)
Status 072: TERMINATE ASFR, TC 591 CC 88 Not Required to File

  1. Status 072 indicates that the taxpayer is no longer liable for filing income tax returns, and a 30-Day Letter has not been issued.

  2. Manually update module to Status 072.

  3. ASFR will systemically update the module with a TC 591 CC 88.

  4. ASFR will systemically update the module to Status 109.

5.18.1.7.11.32  (10-01-2005)
Status 073: TERMINATE ASFR, TC 594 CC 84 Joint File

  1. Status 073 indicates that the taxpayer has filed jointly.

  2. Manually update modules to Status 073 when taxpayer has filed a joint return with his/her spouse and a 30-Day Letter has not been issued.

  3. ASFR will systemically update the module with a TC 594 CC 84.

  4. ASFR will systemically update the module to Status 109.

5.18.1.7.11.33  (10-01-2005)
Status 074: TERMINATE ASFR, Tax Court Appeal

  1. Status 074 indicates that the taxpayer has petitioned the Tax Court.

  2. Manually place modules in Status 074 when taxpayer petitions U.S. Tax Court.

  3. See 5.18.1.10.2.1.4 for complete instructions on petitioned cases.

5.18.1.7.11.34  (10-01-2005)
Status 075: TERMINATE ASFR, Refund Calculated (LTR 915)

  1. Status 075 indicates that the taxpayer is due a refund.

  2. ASFR places modules into Status 075 to terminate modules if the calculated tax less known credits results in a refund.

  3. Only manually move a module into Status 075 when a minor(s) is deleted by an employee bringing the tax due balance below the tolerance level, and no 30-Day Letter has been issued.

  4. When a module moves into Status 075, ASFR generates a TC 590 CC 88. ASFR systemically updates the module into 109. Modules still within the three-year refund statute period systemically receives Letter 2469C, informing the taxpayer of the potential for a refund and the need to voluntarily file an income tax return. See IRM 5.18.1.8.4.10.

    Note:

    Do not issue a withholding credit/payment refund unless the taxpayer voluntarily files a U.S. Individual Tax Return—Form 1040 or files a claim. See IRM 5.19.2.6.

5.18.1.7.11.35  (01-01-2007)
Status 077: Terminate SFR T-sign No Longer 8000

  1. Status 077 indicates that the assignment of the account has changed.

  2. ASFR systemically places pre-start modules in Status 077. ASFR will also move the module into Status 109.

5.18.1.7.11.36  (01-01-2007)
Status 080: Suspend for Research/Action

  1. Status 080 is a suspense status when resolution or the next action cannot be taken. The suspense period is 45 days. Only Key Techs, See IRM 5.18.1.3.6.can update to Status 080.

  2. The following are examples of when update to Status 080 is warranted:

    • TC 976 or TC 599 has posted to IDRS, but the return has not yet been received. Prior to updating to Status 080 verify that the ASED is not imminent. See IRM 5.18.1.10.2.3.15.2.

    • Critical transaction code is pending on IDRS

  3. In these and similar situations, update module to Status 080, and input Comments/History by accessing Option 7 or Option 9 on the Tax Module screen. See IRM 5.18.1.7.13.

  4. When the follow-up date for Status 080 has expired, the module will systemically appear on the ASFR–424 LIST— NO ACTIVITY LISTING. See IRM 5.18.1.8.3.8.

5.18.1.7.11.37  (10-01-2005)
Status 089: FAILED IDRS CHECK, TSIGN or TC 59X Failure

  1. Status 089 indicates that the module failed TIF check 6. See IRM 5.18.1.8.2.6.

  2. ASFR updates modules to Status 089 when the module originally terminated into Status 062, 064, 069, 070, 071, 072, 075 or 079, but failed TIF check 6.

  3. When modules are in Statuses 062, 064, 069, 070, 071, 072, 075 or 079, ASFR sends either a TSIGN change or a TC 59X closing record to IDRS.

  4. Three weeks after issuing the TSIGN/TC 59X to IDRS, ASFR checks IDRS to ensure posting action occurred. If so, module moves to Status 109 for removal from ASFR. If action has not posted (e.g., TSIGN is still 8000 or TC 59X has not posted and closed TDI), ASFR fails modules to Status 089 and creates the ASFR 400 List. See IRM 5.18.1.8.3.1.

  5. When resolved, move module out of this Status to proper working or to the appropriate closing Status.

5.18.1.7.11.38  (10-01-2005)
Status 090: 90-DAY STAT NOTICE ISSUED

  1. Status 090 indicates that a 90-Day Letter has been issued.

  2. All modules that the employees manually move to Status 091, or those that are systemically moved into 091, will be sent for TIF Check 2. See IRM 5.18.1.8.2.2. If the modules pass the check, the system moves the modules to Status 096. They are then analyzed by the program that produces the ASFR 90-Day Letter. The following criteria must be met:

    1. The module must still be in Status 096.

    2. There must be an audit report record for the module.

    3. The audit report record must be filled in completely.

    If the module fails, the system moves the modules to Status 099. See IRM 5.18.1.7.11.44.

  3. If the above criteria are satisfied, ASFR will move the module into Status 090 and prepare the 90-Day Letter.

    If Then
    The account is no longer in Status 096 The account is left in its current Status and no other action is taken.
    There is no audit report record for the module The account is moved to Status 031.
    The audit report record exists, but is improperly completed, The system cannot prepare a correct 90-Day Letter or eventual assessment, and again it moves the account back to Status 031 to have the 30-Day Letter regenerated.

  4. The system will determine the mailout date of the 90-Day Letter.

  5. The Status 090 follow-up date is calculated using the exact mailout date that will appear on the printed 90-Day Letter (120 days are added to mailout date for follow-up purposes).

  6. To get the exact 90-Day Letter mailout date and the certified mail number, access the ASFR TDI module and use screen menu option 19.

  7. ASFR generates a file of 90-Day Letters which is printed at the National Print Site. The 90–day Letter consists of:

    1. Form 3219 Notice of Deficiency (2 copies).

    2. Form 5564 Notice of Deficiency Waiver (2 copies).

    3. Courtesy copy of 30-Day Letter tax/penalty/interest calculations and explanation sheet.

    4. Copy of case minors used for 30-Day Letter. (A second letter may also be sent if new address found for taxpayer but MF cannot be updated. )

    Caution:

    Do not update ASFR entity if the MF entity cannot be updated.

  8. ASFR produces a copy of the certified mail listing. The Post Office stamps the certified mail listing to signify that the 90-day letters were mailed certified. The original stamped copy is retained by the Print Site and routed to the ASFR function.

  9. When ASFR creates a 90-Day Letter, it also requests a TC 494 post to IDRS.

  10. When the Status 090 waiting periods ends (120 days from mailout date), ASFR requests TIF check 4. See IRM 5.18.1.8.2.4.

  11. If manually updating to Status 090, ASFR will prompt input of the 90-Day Letter date. See IRM 5.18.1.7.13.

5.18.1.7.11.39  (10-01-2005)
Status 091: PASSED IDRS CHECK, Issue 90-Day Letter

  1. Status 091 indicates that the suspense period of the 30-Day Letter has expired. ASFR systemically updates from Status 030 to Status 091.

  2. Modules can be manually updated to Status 091 by an ASFR employee, if the module was moved to a suspense Status, such as Status 051, 093 or 080 and the 30-Day Letter follow-up date has expired. See IRM 5.18.1.7.15.

5.18.1.7.11.40  (10-01-2005)
Status 093: RETURN SECURED 30/90-DAY LETTER

  1. Status 093 indicates that a return has been filed subsequent to the issuance of a 30-Day Letter.

  2. Manually update modules to Status 093, if taxpayer files a return and the module is any status greater than 030, but less than 10X. If it is a 10X status, see manager or lead to determine if update out of 10X is possible. To determine if update out of Status 10X is possible, look at the date the module was updated to Status 10X. If weekly processing has occurred since update to Status 10X, you cannot update out of 10X. If the module was updated to Status 102 or 104 and weekly processing has occurred, response is considered a Reconsideration.

  3. Status 093 prevents modules from systemically moving to next ASFR Status while tax examiners review filed return.

  4. If no activity takes place in 60 days, these modules appear on theASFR–424 NO ACTIVITY LIST. See IRM 5.18.1.8.3.8.

5.18.1.7.11.41  (01-25-2008)
Status 094: Pre-Stat Notice - Foreign Address Research

  1. ASFR will identify foreign address accounts by a "." in the state field.

  2. Foreign address accounts on the ASFR system will be moved to status 094 for address research.

  3. Each week, an ASFR manager should print a list of status 094 cases using the Manager's Utility Menu (#3) and selecting #4 to print a list of accounts by status. The list should be worked with other weekly ASFR error lists.

  4. Status 094 accounts that are not resolved will appear on the " no activity" 424 list after 45 days and must be worked at that time.

  5. Research and perfect foreign addresses in Status 094 on the ASFR and IDRS systems. Per the Postal Addressing Standards (Postal Service Publication 28), "the bottom line of the address should show only the COUNTRY name, written in full (no abbreviations). Do not place the postal codes (ZIP codes) of foreign country designations on the last line of the address."

  6. Update ASFR to status 095 for notice issuance after ASFR and IDRS have been corrected/changed.

5.18.1.7.11.42  (10-01-2005)
Status 096: Pre-stat Notice...... Queue

  1. Status 096 indicates that the module passed TIF check 2.

  2. Modules are systemically moved from Status 091 to 096 when they pass TIF check 2. See IRM 5.18.1.8.2.2. ASFR then prepares the mailout of the 90–day letter, and moves these modules to Status 090. See IRM 5.18.1.7.11.38.

5.18.1.7.11.43  (10-01-2005)
Status 097: FAILED IDRS CHECK, Stat Notice Module

  1. Status 097 indicates that the module failed TIF check 4. See IRM 5.18.1.8.2.4.

  2. Status 097 modules were in Status 090 and reached their follow-up date for assessment. Prior to assessing the tax, TIF check 4 is performed to ensure the module contains no subsequent IDRS posting to the module, since the prior TIF check.

  3. Modules in Status 097 appear on the ASFR–400 IDRS ERROR RESEARCH LIST for resolution. See IRM 5.18.1.8.3.1.

  4. The follow-up date is 15 days from the date the module went into Status 097. When the follow-up date expires 15 days, modules still in Status 097 will appear on ASFR–424 NO ACTIVITY LIST. See IRM 5.18.1.8.3.8.

5.18.1.7.11.44  (10-01-2005)
Status 099: FAILED IDRS CHECK, Pre-Stat Notice

  1. Status 099 indicates that the module failed TIF check 2. See IRM 5.18.1.8.2.2.

  2. Status 099 modules are expired Status 030 modules that failed TIF check 2. Status 099 modules require manual resolution.

  3. Status 099 modules appears on the ASFR–400 IDRS ERROR RESEARCH LIST for resolution.

  4. The follow-up date is 15 days from the date the module went into Status 099. When the follow-up date expires 15 days, modules still in Status 099 will appear on ASFR–424 NO ACTIVITY LIST. See IRM 5.18.1.8.3.8.

5.18.1.7.11.45  (01-01-2007)
Statuses 100-109

  1. These are closing statuses. If any incoming taxpayer responses received by the clerical unit are in these statuses, see manager or lead for resolution. To determine if update out of Status 10X is possible, look at the date the module was updated to Status 10X. If weekly processing has occurred since update to Status 10X, you cannot update out of 10X. If the module was updated to Status 102 or 104 and weekly processing has occurred, response is considered a Reconsideration.

5.18.1.7.11.46  (10-01-2005)
Status 100: CLOSED, Agreed Response 30/90-Day Letter

  1. Status 100 indicates that the taxpayer signed the waiver of assessment and collection.

  2. Status 100 is a manual update status. Update a module to Status 100 when taxpayer responds to 30-Day or 90-Day Letter with a signed waiver agreeing to the proposed assessment, and the assessment has been input on IDRS.

  3. Do not update modules in Status 100 to Status 109. Modules in Status 100 are sent for TIF check 5, to verify all transactions posted to IDRS. See IRM 5.18.1.8.2.5. ASFR systemically updates modules that passed the TIF check 5 to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

5.18.1.7.11.47  (10-01-2005)
Status 101: CLOSED, No ASFR Assessment (TC 290 zero)

  1. Status 101 indicates that a TC 290 for $.00 was input on IDRS.

  2. Status 101 is a manual update status. Update a module to Status 101 when a 30-Day Letter or 90-Day Letter was issued, and a TC 290 for $.00 has been input to IDRS, but there actually is no tax assessment to be input. Update to Status 101 only after the TC 290 for $.00 was input to IDRS. A TC 290 for $.00 is input when it has been determined that no tax is due on the module.

  3. Do not update modules in Status 101 to Status 109. Modules in Status 101 are sent for TIF check 5 to verify all transactions posted to IDRS. See IRM 5.18.1.8.2.5. ASFR systemically updates modules that passed the TIF check 5 to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

    Note:

    Because a dummy TC 150 is established on MF, input a TC 290 for $.00. DO NOT skip ASFR Status 100-104 series of ASFR closing statuses even if it appears unnecessary. If a module moves directly from Status 090 into Status 109 without going through statuses 100-104 series, the system cannot credit the proper closure count on the ASFR-200 REPORT - WEEKLY MIS REPORT.

5.18.1.7.11.48  (10-01-2005)
Status 102: Disagreed Responses

  1. Status 102 indicates that ASFR has requested a default assessment to post to the module.

  2. ASFR systemically updates a module to Status 102 if it passes TIF check 4 and there is a 950 history. Status 102 will systemically request a default assessment. See IRM 5.18.1.8.2.4.

  3. ASFR systemically requests a TC 290 tax assessment, TC 495, and TC 599 CC 88.

  4. Status 102 modules are sent for TIF check 5. See IRM 5.18.1.8.2.5. ASFR systemically updates modules that pass the check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

5.18.1.7.11.49  (10-01-2005)
Status 103: CLOSED, Return Filed

  1. Status 103 indicates that an assessment was input on IDRS per a filed return.

  2. Status 103 is a manual update status. Update modules to Status 103 when the taxpayer files a tax return and an assessment has been input to IDRS based on the return. When the update to Status 103 is input, ASFR prompts the input of the tax assessed. See IRM 5.18.1.7.13.

  3. Do not update modules in Status 103 to Status 109. Modules in Status 103 are sent for TIF check 5 to verify all transactions posted to IDRS. See IRM 5.18.1.8.2.5. ASFR systemically updates modules that passed the TIF check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

5.18.1.7.11.50  (10-01-2005)
Status 104: CLOSED, No Taxpayer Response (Default)

  1. Status 104 indicates that a default assessment was requested.

  2. ASFR systemically places modules in Status 104 when the Status 090 follow-up date expires, and the module passed TIF check 4. See IRM 5.18.1.7.15.

  3. ASFR systemically requests a TC 290 tax assessment, TC 495, and TC 599 CC 88.

  4. Status 104 modules are sent for TIF check 5, when the Status 104 follow-up date expires. See IRM 5.18.1.8.2.5. ASFR systemically updates modules that pass the check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

5.18.1.7.11.51  (01-01-2007)
Status 107: Failed TIF Check

  1. Status 107 indicates that the module failed TIF check 5. See IRM 5.18.1.8.2.5.

  2. ASFR moves modules from expired Statuses 100–104 to Status 107 if they fail TIF check 5. TIF check 5 checks for the posting of TCs 290, TCs 495, and TCs 59X, and other failed conditions. See IRM 5.18.1.8.2.5.

  3. Status 107 modules appear on ASFR–400 IDRS RESEARCH ERROR LIST. This literal on the ASFR 400 indicates if TC 290, TC 495, or TC 59X (or all) did not post to IDRS. Manually resolve these problems. See IRM 5.18.1.8.3.1.

  4. Move resolved Status 107 modules to Status 109 for closing credit. Move unresolved problems to Status 080 (or other processing Statuses as appropriate). See IRM 5.18.1.7.11.

5.18.1.7.11.52  (10-01-2005)
Status 109: ASFR PROCESSING FINISHED, Purge From ASFR System

  1. Status 109 indicates that the module has finished ASFR processing and will be purged from ASFR.

  2. After passing the final TIF check for the module ASFR systemically moves modules to Status 109.

  3. Modules can be manually moved into Status 109 when working the 400, 424, or the 421 lists. However, to ensure that credit is received for the closure, the module must be in an ASFR closure status prior to updating the module to 109. If the module is not in a closure status, the closure will be reported on the ASFR 200 Report as "Unknown" .

  4. Modules moved to Status 109 appear as closed on the ASFR–200 REPORT-WEEKLY MIS. Approximately one week after moving into Status 109, ASFR will move the module out of the ASFR database.

5.18.1.7.11.53  (01-01-2007)
Status 150: Recreate Dummy TC 150

  1. Status 150 indicates that a TC Dummy 150 has been requested manually because it did not post when the 30-Day Letter generated..

  2. Select option 26 on module screen to post a TC 150 when the TC Dummy150 failed to post. The system will generate a TC Dummy150.

    Note:

    Do not submit "paper" returns to SP.

5.18.1.7.11.54  (10-01-2005)
Status 340: PRE-30-DAY PROBLEM, "U" Coded TDI Notice

  1. Status 340 indicates that the module address is Undeliverable.

  2. ASFR systemically places modules in Status 340 when the TDI is "U" coded to indicate that the notice mailed to the taxpayer was returned to the IRS as undeliverable.

  3. During weekly processing, the system sends Status 340 modules for address research by Address Research (ADR). See IRM 5.18.1.7.9.2.

5.18.1.7.11.55  (10-01-2005)
Status 342: Undeliverable Mail Research

  1. ASFR systemically places modules in Status 342 while the Address Research is being performed.

  2. Status 342 is a systemic status. Do not update to Status 342. ADR research is manually requested by updating the module to Status 040. See IRM 5.18.1.7.11.16.

5.18.1.7.11.56  (10-01-2005)
Statuses 343–348: Address Research Completed (History Statuses)

  1. These statuses are designed to document research result in the module history.

  2. Status 343 indicates that ADR research is complete, and the Master File address is updated. The module is systemically moved to Status 031 or 030 with an expired follow-up date to reissue the 30-Day Letter.

  3. Status 345 indicates that the completed ADR research resulted in the same address on the IRMF and no new address from the Credit Bureau check. The module is systemically moved to Status 091 for TIF check 2. See IRM 5.18.1.8.2.2.

  4. Status 346 indicates that the completed ADR research resulted in no record found on TIF. Module is moved to Status 091 for TIF check 2. See IRM 5.18.1.8.2.2.

  5. Status 347 indicates that the completed ADR research resulted in no taxpayer confirmation or an undeliverable "Are You There" letter. The module is moved to Status 091 for TIF check 2. See IRM 5.18.1.8.2.2.

  6. Status 348 indicates that the ADR research found no results. The module is moved to Status 091 for TIF check 2. See IRM 5.18.1.8.2.2.

5.18.1.7.11.57  (10-01-2005)
Status 380: PRE-30-DAY PROBLEM, Amended/Duplicate/Replaced Minors

  1. Status 380 indicates that ASFR cannot systemically calculate the proper tax due to amended or duplicate case minors.

  2. The system places modules with amended, duplicate or replaced case minors in Status 380. Currently, these minors are deleted from income.

  3. Print a Status 380 Listing using the Manager's Menu. Manually verify all case minors and correct major and minor records on ASFR. Update module to Status 031 for processing. See IRM 5.18.1.7.8.

5.18.1.7.11.58  (01-01-2007)
Status 381: Late IRP data

  1. Status 381 indicates that late IRP has been filed on documents issued to this taxpayer.

  2. ASFR systemically places modules in Status 381 for manual review of the case minors on the ASFR system and the IRP on IRPTR.

  3. Do the following:

    IF THEN
    There is new IRP on IDRS, and when the change is input to ASFR , the net tax due is greater than See LEM 5.18.1.7.11.57 for dollar amount,See IRM 5.18.1.7.8. on instructions on how to perfect case minors and the case major on ASFR. Update module to Status 031.
    There is new IRP on IDRS, and when the change is input to ASFR , the net tax due is less than See LEM 5.18.1.7.11.57 for dollar amount,See IRM 5.18.1.7.8. on instructions on how to perfect case minors and the case major on ASFR. Update module to Status 071.
    there is no change in the IRP on IDRS and ASFR, Update module is Status 031.

5.18.1.7.11.59  (10-01-2005)
Status 385: CHECK FOR POSSIBLE DOUBLING UP OF MINORS

  1. Status 385 identifies a discrepancy between the number of minors actually existing for a module, and the number of minors the case major says there should be.

    If Then
    There is a small discrepancy (e.g., major states there are 18 case minors, but there are actually only 17 minors on ASFR. )

    1. Use CC SUPOL to review the IRP documents to locate the missing case minor(s) and manually add it to ASFR. Be sure to add this new minor's income into the correct field on the case major (e.g., Interest income must be added into the case major interest field).

    2. If no other problems detected with the module, move the module to Status 031.

    The case major has double the number of case minors that actually exist

    1. Correct the income total on the case major (e.g., major shows 22 minors, but there are only 11 minors; major income fields are double their correct amounts).

    2. Update module to Status 031.

    Note:

    Print the Status 385 Listing using the Manager's Menu.

5.18.1.7.11.60  (10-01-2005)
Status 389: CURRENT TAX YEAR NOT YET PROGRAMMED

  1. Status 389 indicates that the module is an early receipt of a tax year that is currently not processed on ASFR.

  2. ASFR places modules in Status 389 when it detects the receipt of a module for a tax year of which the system is not currently programmed for. The module and any related IRP information will be retained until ASFR begins processing the tax year.

  3. When the new tax year programming is added to ASFR, ASFR will systemically move the workable inventory to Status 031.

5.18.1.7.11.61  (01-25-2008)
Status code 717: Terminate SFR

  1. Status 717 is reserved for special circumstances when modules need deletion. These cases will not be counted as a closure, and transactions will not be posted to the module.

5.18.1.7.11.62  (10-01-2005)
Status 762: FAILED ASFR- REASSIGN FROM 8000

  1. ASFR systemically updates modules to Status 762 prior to reassigning the account from 8000.

5.18.1.7.11.63  (10-01-2005)
Status 763: SYSTEM FOLLOW-UP REASSIGN FROM 8000

  1. Modules systemically move to Status 763 once the reassignment from 8000 has taken place.

5.18.1.7.12  (10-01-2005)
ASFR History Screens

  1. The figures below show module progressions through the ASFR system. They are examples of History Screens. The History Screen can be accessed through Option 5. See IRM 5.18.1.7.13. The information on the History screen also appears on the ASFR Tax Module screen, but on the History Screen there are literals, the date the module moved into the Status and employee numbers. Use the History to help determine how the module progressed.

    Note:

    The employee numbers on all systemic movement are 099Xs.

5.18.1.7.12.1  (01-01-2007)
Default History Screen

  1. This is an example of a module that was defaulted where no manual updates occurred.

    ASFR History Screen
    Status Emply Seq Date Literal
    031 9999 00 05/04/2004 Pre-30 Day
    032 9997 00 07/27/2004 Passed IDRS check...Issue 30
    030 0999 00 07/27/2004 30–Day letter package created
    096 9995 00 11/02/2004 Pre-stat notice...queue
    090 0999 00 11/02/2004 90–Day stat notice issued
    104 9996 00 03/23/2005 Closed...No TP response<default>
    109 9999 00 04/12/2005 ASFR finished..purge

5.18.1.7.12.2  (01-01-2007)
Return History Screen

  1. This is an example of a module where a return was filed, and processed.

    ASFR History Screen
    Status Emply Seq Date Literal
    031 9999 00 05/04/2004 Pre-30 Day
    032 9997 00 07/27/2004 Passed IDRS check...Issue 30
    030 9999 00 07/27/2004 30–Day letter package created
    093 1234 00 09/10/2004 Return filed.......
    901 1234 00 11/02/2004 Print.............................Transcript
    103 1234 00 11/05/2004 Closed.........Secured return
    109 9999 00 11/26/2004 ASFR finished..purge

5.18.1.7.12.3  (01-01-2007)
Failed Condition History Screen

  1. This is an example of a module that failed to Status 099, and ASFR processing was continued.

    ASFR History Screen
    Status Emply Seq Date Literal
    031 9999 00 05/04/2004 Pre-30 Day
    032 9997 00 07/27/2004 Passed IDRS check...Issue 30
    030 9999 00 07/27/2004 30–Day letter package created
    099 9999 00 09/10/2004 Failed IDRS check......
    091 1234 00 09/12/2004  
    096 9999 00 09/22/2004 Pre-Stat..........Queue
    090 9999 00 09/22/2004 90–day stat notice issued...............

5.18.1.7.13  (10-01-2005)
ASFR Tax Module Screen Menu Options

  1. ASFR Tax Module Menu Options are on the top of the ASFR Tax Module Screen. All updates, letter and print requests, entity changes and other changes are made by choosing an option and entering data.

  2. The following is a list of the options, and what action or function they perform.

    • Option 1 is used to update the current Status to another Status. When updating a module to Status 030, the follow-up date must be input. The follow-up date is 74 days from the date of the 30–day letter. See IRM 5.18.1.7.11.10. When updating a module to Status 090, the date of the 90-Day Letter, must be entered. See IRM 5.18.1.7.11.38. Request option 19 to determine the 90–day letter date. When updating module to Status 103, enter the amount of tax when prompted. See IRM 5.18.1.7.11.49.

    • Option 2 is used to view or update the case major.

    • Option 3 is used to view, delete or change a case minor.

      Note:

      Whenever a case minor is changed, added or deleted, the case major must be updated. See IRM 5.18.1.7.8.

    • Option 4 is used to view or update the Audit Screen.

    • Option 5 is used to view the ASFR history. See IRM 5.18.1.7.12.

    • Option 6 is used to input an ASFR Quicknote. ASFR requires that all ASFR Quicknotes be reviewed by a manager. Manager must access Quicknotes through the Manager's Menu.

    • Option 7 is used to input Comments on the ASFR Tax Module screen.

    • Option 8 is used to assign the module on ASFR to an employee. Controlling modules on ASFR is not mandatory, and is at the discretion of local management.

    • Option 9 is used to input data on the Tax Module screen, such as the telephone number or Paper Indicator. See IRM 5.18.1.7.14.

    • Option 10 is used to request letters, and to request prints. See IRM 5.18.1.8.4.

    • Option 11 is used to request more Options.

    • Option 12 is used to exit the Tax Module screen.

    • Option 13 is used to make Entity, including address, changes. An Entity change is recorded as Status 990 in ASFR History. See IRM 5.18.1.8.4.14.

    • Option 14 is used to add or delete POA information. See IRM 5.18.1.10.2.3.7.

    • Option 15 is used to view, add or delete Payer Agent information. See IRM 5.18.1.7.11.3.

    • Option 16 is obsolete.

    • Option 17 is used to view or input an old address.

    • Option 18 is a print option that prints the history, case major and case minor.

    • Option 19 is used to view 90-Day Letter information.

    • Option 20 is used to request that a TC 494 post to the module on IDRS. See IRM 5.18.1.8.3.1.14.

    • Option 21 is used to request that a TC 495 post to the module on IDRS. See IRM 5.18.1.8.3.1.15.

    • Option 22 is used to set or clear a Refund Hold Indicator.

    • Option 23 is used to request more Options.

    • Option 24 is used to access the previous menu of Options.

    • Option 25 is used to exit a print request.

    • Option 26 is used to request that a TC 150 Dummy post to the module on IDRS. See IRM 5.18.1.7.11.53.

    • Option 36 is used to access the previous Option menu.

5.18.1.7.14  (10-01-2005)
Paper Indicators

  1. Paper Indicators (PI) are used to signify that there exists a paper file for the module. Paper files include undeliverable letters, refiled taxpayer correspondence or returns that are unsigned or otherwise deficient so that it does not constitute a valid return.

    Reminder:

    For WI sites only: If a response is received and there is an existing paper indicator that the taxpayer previously responded, contact the WI site that received the prior response to determine if the backup is needed to properly respond to the taxpayer.

  2. Request Option 9 on the Tax Module screen, and tab to the Paper Indicator field.

  3. The following is a list of Paper Indicators and their meaning.

    Note:

    Do not use any other indicator except those on the list.

    • 3 - PI "3" is used to indicate that a 30–day letter was returned undeliverable.

    • 9 - PI "9" is used to indicate that a 90–day letter was returned undeliverable.

    • A - PI "A" is used to indicate that a CP 36C was received.

    • C - PI "C" is used to indicate that correspondence was received.

    • P - PI "P" is used when a taxpayer telephone call was received, and the telephone call was documented on a history sheet, and refiled.

      Note:

      Do not input a PI P on all telephone calls.

    • R - PI "R" is used when a return is received.

    • U - PI "U" is used when a 90–day letter is returned "Unclaimed"

    • X - PI "X" is a miscellaneous PI that indicates that there is a paper file on the module.

5.18.1.7.15  (10-01-2005)
ASFR Follow-up or Action Dates

  1. Certain ASFR Statuses have follow-up dates. Expired follow-up dates will cause modules in certain statuses to be sent for a TIF check, or appear on the ASFR 424- NO ACTIVITY List. Below is a list of the follow-up dates for certain statuses. See 5.18.1.7.11 for explanations of each status.

    • Status 030- The follow-up date is 74 days from the date of the 30–day letter.

    • Status 090- The follow-up date is 134 from the Status 090 date.

    • Statuses 100, 101, 102, 103, 104, 071- The follow-up date is 14 days from the Status 100, 101, 102, 103, 104 or 071 date.

    • Statuses 006, 007, 031, 032, 039, 091, 097, 099, 074, 107- The follow-up date of these statuses is the Status 006, 007, 031, 032, 039, 091, 097, 099, 074, or 107 date. There is no extended follow-up date.

    • Statuses 061, 062, 063, 064, 065, 066, 068, 069, 070, 075, 073 and 089- The follow-up is 21 days from the Status 061, 062, 063, 064, 065, 066, 069, 070, 075, 073 or 089 date.

    • Status 080- The follow-up is 45 from the Status 080 date.

    • Statuses 342, 015, 055- The follow-up date is 120 days from the Status 342, 015 or 055 date.

    • Status 010- The follow-up date is 55 days from the Status 010 date.

    • Statuses 012, 016, 051- The follow-up date is 60 days from the Status 012, 016 or 051 date.

    • Status 016- The follow-up date is 60 days from the Status 016 date.

    • Status 093 - The follow-up date is 60 days from the Status 093 date.

5.18.1.8  (10-01-2005)
Validation During ASFR Processing

  1. To ensure that a module is a valid Tax Delinquency Investigation (TDI) which should be processed within the program, ASFR systematically validates the data upon:

    • Receipt of a new module- This is called module validation.

    • Critical phases of processing-This is called TIF check.


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