ACS letters and levies, with the exception of LT/ST 11, contain the signature of an ACS call site operations manager; one for each ACS Support campus:

Signatures are stored in the national electronic library and are accessed when letter/levy print jobs are processed.

If a call site operation manager retires, gets new job, etc., the signature must be updated with new operations manager’s name.

The signatures for ACS products are updated by the User Support function in each of the four campuses in (1) above.

When notified of a change in name, request the new ACS operations manager to write their signature within the box using black ink. See Exhibit 5.19.6 - 5

(2) It is best to secure an original signature not a faxed one. If the call site operations manager is offsite they should mail it to the ACS Support department.

Deliver the request for signature change to your campus User Support function.

An ICS/ACS print (IAP) computer specialist will digitize the signature and load it on the print system library.

The digitized signature for all LT/ST & LP/SP letters generated by NOT22 is placed in library NRPS.ACSA.PSEGLIB with the external segment name of S1ACSCS. The computer specialist will use ELIXIR software to convert the signature into a page segment (pseg), and rotate the pseg 180 degrees.

The digitized signature for levies generated by NOT21 is placed in library IRSX.SYSx.LOCAL.PSEGLIB with the external segment name of S1ACSCB.

ACS Support should verify that the signature change was made by the User Support function and that it is printing correctly (meaning it is placed in the proper position on the letter and is not printed upside down).

If any problems are discovered, contact the computer specialist immediately.

There are two ways to batch liens.

The system will then ask you if you are ready to begin batching.

The system will automatically assign a batch number to each of the batches.

Each batch will print out with 2 coversheets. The coversheet will show the batch number, the employee it is assigned to and the volume of the batch. One coversheet should go with the batched liens and is distributed to tax examiners to work. The second coversheet should be retained until the batch is completed and then destroyed.

Liens have a five (5) day turn around period to be worked.

Each Lien request contains the following information:

Add DI narratives.

Research each lien request on IDRS for the following items:

If the lien is for a Corporation or Partnership and is not reflected in the name line, write corporation or partnership after the name.

A corporation can be identified from the following indicators:

A partnership can be identified from the following indicators:

If a BMF entity does not clearly fall into the category of corporation or partnership, code it as a sole proprietor.

Compare IMF name line(s) with ENMOD. If different, use the information from ENMOD.

Compare address with ENMOD. If a new address is found, edit the lien.

You can file one lien for multiple modules against the same taxpayer. Each module is listed separately.

A module can have more than one unpaid assessment transaction code, (TC150, 240, 290, 300 or 765). Annotate each unpaid assessment transaction date.

ALS will accept up to 15 assessments on one lien. If more than 15, reject on ACS back to the manager function of the originator for manual processing as outlined in IRM 5.19.4.6.1(2)(b). Add DI narratives.

Compare balance due for each module with balance due on INTST. If different, notate new balance.

If the assessment transaction code is a TC240 (Civil Penalty), notate the civil penalty reference code.

If any module is in status 12 or 72, line through it. If all the modules are in status 12 or 72, mark the lien request, "reject." .

Research ACS comments for the following when multiple liens are generated (FM10 appears in ACS history twice). In all situations listed perform routine lien perfection and attach an IDRS and/or ACS print or annotate the lien request if research shows the taxpayer has:

Annotate or attach a print to the lien request with the additional information found.

Input the additional information on ALS.

If DI narratives do not show a reason for the multiple FM10, line through the lien request and reject the lien on ACS:

After securing all the above information from IDRS, access the ACS/ALS database and perfect each lien record using the lien request. For each lien record on ALS, the cursor appears at the first element to be perfected.

Perfect the taxpayer name by entering the appropriate entity type codes:

When there are no more liens to perfect, the message " NO ADDITIONAL TINS" is displayed.

For each lien perfected, destroy the ALS printout after quality review.

Liens that cannot be perfected should be rejected on ALS and ACS.

Procedures in Section See IRM 5.19.6.8. apply to all ACS Support sites.

Charge time spent on this program to OFP code 810-643XX.

Points of count are taken from the daily FM10 Processing Report.

Do not take an additional item count for IDRS or ACS research, ALS input, ACS input, or clerical duties.

ELS screens levies for 39 conditions; these are segmented into 6 types as follows:

Clerks work LS type condition codes and tax examiners work condition code types TP, MB,VC, RA, and RM.

Condition Type LS Contains 10 potential levy source name and address error conditions identified in the ELS screening.

If the first name is State of Alaska, Dept. of Revenue, and the second line is Permanent Fund Dividend, void the levy for deletion.

If the first name is State of Alaska, Dept. of Revenue, and the second line is blank, however the address is the unique PO Box 110460, Juneau, AK 99811, then void the levy for deletion.

If the first name is State of Alaska, Dept. of Revenue, and the second line is Payroll Department, issue the wage levy.

If the first name is State of Alaska, Dept. of Revenue, and the second line is blank, however the address is the unique PO Box 110204, Juneau, AK 99811, issue the wage levy.

ELS has detected an error in the taxpayer entity portion of the levy. This condition type consists of 7 error conditions.

TP 1 and or TP 3 indicate the taxpayer entity name line is blank. This occurs when there are at least two balance due modules on ACS and the secondary SSNs on the modules are different or a secondary SSN is not displayed.

Determine the correct name line for the levy by comparing the following data elements:

Insert the name line on ELS TP entity screen, save the edit and issue the levy from ELS.

TP 2 and/or TP 7 – incomplete taxpayer address on levy.

TP 4 – "DECD" is present with a joint name line but the literal "estate" is not present in the name line. If no other conditions apply, issue the levy from ELS.

) TP 5 – DECD is present in name line, name is single and "estate" is not present. This error condition will be automatically voided by ELS. The levy request will appear on the VOID list. See void list procedures in See IRM 5.19.6.9.10.2.and See IRM 5.19.6.9.10.3.

TP 6 – the levy form is 668W (wages, salary, etc.) but the delinquent account is a Business Master File (BMF).

Levies are flagged MB if there is a discrepancy in the module/balance field. This category is for conditions other than those identified from the IDRS Levy Review Register (TDA 5231) (RA or RM). There are six MB condition codes.

MB 1 – Aggregate assessed balance is less than LEM 5.19.4.3.7

MB 2 Reserved

MB 3 – Statutory Addition amount is zero (column 4 on levy). If there are no other condition codes present, issue levy.

MB 4 - Unpaid balance is a credit or blank - MB 4 will occur when ACS has received an account update but not a complete refresh of the tax module for penalty and interest accruals. Take the following actions:

MB 5 – Statutory Additions Amount is blank for one or more modules (restricted penalty and/or interest).

MB 6 – Penalty and Interest Date field is blank - This condition code will occur if the statutory addition field for ALL modules on the levy is blank.

All levy records are passed against IDRS to detect differences in account/module status, balance, etc. If there is a difference between ACS and IDRS the levy is flagged as a condition code MB, RA or RM on ELS.

If a levy record fails in this check with IDRS, ELS will be notified and set condition code VC.

Any levy request with condition code VC requires 100% review of all elements to ensure the levy is issued correctly:

These condition codes are set if elements on the levy (such as status or module balance) compared to elements on IDRS are different or there are other indications on IDRS that could make the issuance of the levy inappropriate. All of these conditions are currently on the IDRS Levy Review Register (TDA 5231).

RA 2 – TIN is not on TIF (IDRS) . If the account is not present on IDRS, the account should be manually deleted from ACS. From the action menu delete the levy by selecting "void for deletion" . Select ACSUPDT as the reason code and update ACS. Enter DI narratives that none of the modules are on IDRS and the account is being removed from ACS (ZAP)

RA 3 and RA 4 – Account is on IDRS as a Dummy or Memo Entity. These levies should be deleted from issuance. The account may have been resequenced to another TIN. From the action screen select void for deletion, reason code "ACSUPDT" , and ZAP the account on ACS.

RA 5 - Name Control on ACS and IDRS are different. If this condition occurs edit the name control on the levy to agree with the name control on ACS.

RA 6 - Credit on another tax module for this account that may have been intended for the balance modules on the levy.

RA 7, RA 8 or RA 9 – The primary SSN, secondary SSN or both are invalid (*). When levy sources are created systemically (IRP, etc.) accounts with invalid SSN’s may match with levy sources from a taxpayer who is correctly assigned that SSN. Research IRPOL (without the * following the SSN), if the name line on IRPOL is for a different taxpayer, perform the following actions:

The call site should research the account and delete the invalid levy sources and make a new levy determination. (IRM 5.19.4.3.7 (6))

RM 1, RM 2, RM 3––One or more of the ACS tax modules is not on IDRS or is a dummy tax module on ACS. Research IDRS to determine which modules are not on IDRS. If the other ACS modules agree with IDRS perform the following actions. Edit the levy to delete the modules that are no longer in a balance due status. From the action screen select "levy notice" and issue the levy. On ACS, ZAP the modules that are no longer in a balance due status.

RM 4, RM 5 – Change in Module Balance.

RM 6 & RM 7 – Open Control Base(s)

Each day the manager, lead, or clerk will access ELS and print the Levy Output NOT21 Report. Use this report to verify printed levy output is received and to verify volumes of printed Forms 668-A, 8519 and 668-W.

The report will list each ELS campus not just your campus.

A sequence number is printed in the upper right margin of each levy.

Leaf through all the documents to ensure that a signature is present, no torn pages, smudged ink, misaligned printing, etc. If no problems are identified, use your local routing slip and route the levies to Machine Services for folding and inserting, and mailing.

If the print run is not acceptable for mailing, notify the local operations staff. It may be necessary to have the levies reprinted. If this is the case, an expedite help desk ticket must be created also.

Form 8519 is mailed 7 days after the related Form 668-A is mailed. Use a separate routing slip for the Form 8519 and clearly indicate the date they must be mailed.

ELS generates the following reports for voided levies:

These reports are used to TIN access ACS and update the ACS account that the levy was voided during online review and was not printed/mailed. In most instances ELS reviewers perform the ACS update as each levy is reviewed.

Reports are accessed from the Reports menu on ELS and must be printed each day by ACS Support.

A separate report is issued for each ELS site (Fresno, Kansas City, Philadelphia, and Cincinnati).

ELS Void lists can be destroyed when no longer required for quality review or training purposes.

This report displays each levy notice that is voided:

This report lists each levy voided on ELS by a tax examiner but should possibly be reissued at a later date.

ELS does not systemically void levies for re-issuance. Levies voided for re-issuance are done on line by tax examiners using ELS.

The most common reason is for condition codes RA and RM that identify changes on the taxpayer account when the levy is matched against IDRS data (IDRS Levy Review Register TDA 5213). For example:

All entries on this list should have a reason code ACSUPDT (ACS updated).

No action should be necessary for entries on the list with reason code ACSUPDT because clerks and TE’s are required to access ACSWeb and make appropriate entries to indicate that the levy was voided.

Entries with reason code ACSUPDT should be spot checked to ensure that ELS employees are accessing ACSWeb and following the procedures for each condition code. Procedures for each condition code are in See IRM 5.19.6.9.2.through See IRM 5.19.6.9.7.

If the levy was not canceled on ACS by the ELS reviewer, ACS Support will:

An account appears on the A1 list when the jurisdiction has been changed on IDRS.

Process this list within five business days.

Use the following procedures to work this listing:

Document DI history with type of action list worked and action taken.

Accounts that appear on the C1 list are BMF return delinquency modules created by matching programs done with the Social Security Administration.

Research IDRS and DI history to determine if there has been contact with the taxpayer concerning the return delinquency. If research shows a phone call or paper correspondence from the taxpayer, or an open control, extend the follow-up 21 days.

If research shows no contact from the taxpayer, perform next case action. See IRM 5.19.6.11.(TDA accounts). See IRM 5.19.6.11.1.(TDI accounts).

Process this list within 5 business days.

Document DI history with the type of action list worked and action taken.

Accounts on the D1 list have been accelerated by another function because the issues involved are best handled by ACS.

This category should be worked within five business days.

ASIGN account back to zero using command code ASIGN I/B (i.e. BGEE - 0000).

Research IDRS and DI comments to determine why account was accelerated to ACS. Follow the chart below.

Document DI history with the type of action list worked and action taken..

Accounts appear on the E1 list if they have modules in currently not collectible status. The prime purpose of this category is to determine if new modules can be included under the prior 53. If they cannot, the account is assigned to the call site for action.

Complete actions for this category within five (5) business days.

Research IDRS for the following information:

For cases in which prior module was reported CNC TC530, see table below.

Document DI history with type of action list worked and action taken.

An account appears on the J1 list when it has been merged from one TIN to another. The entity may be on ACS with two different TINs.

This category should be worked within five business days.

Research the action list TIN on IDRS using Command Code ENMOD. Look for indicator DI008 to locate the account's old TIN.

Access the old TIN on ACS to determine if the account is still present. If the old TIN is not present on ACS take the following actions:

If the account is on ACS under both the old TIN and the action list TIN then secure prints from the old TIN and take the following actions:

Analyze old TIN history and follow-up date for next case action on the new TIN :

Have manager or lead remove old TIN from ACS by inputting TOS0,,ZAP.

If research indicates that an invalid merge has taken place, make screen prints of ACS and ENMOD then contact entity function for resolution.

Document DI history with type of action list worked and action taken.

Accounts appear on the M1 list when a case meets more than one action list category (i.e. D1 and E1).

Work this category within 5 business days.

Analyze information required for each action list category as previously described and take appropriate action.

If the category doesn't provide a specific next case action, then process the account using the procedures in the following IRMs. See IRM 5.19.6.11.for balance due accounts or those with a combination balance due and return delinquency accounts (combo accounts) or See IRM 5.19.6.11.1.for return delinquency only accounts.

Document DI history with type of action list worked and action taken.

Bypass these instructions if the account is not assigned to Function S1.

If a telephone number is present, assign TOCN,01.

If a telephone number is not present, assign TOI2 and send LT 26. If the account contains a foreign address, CLC=35), assign the case TOI2 and send the LT26.

You will receive taxpayer inquiries that are not asking for research, abatements, or information. These cases will be resolved by screening the cases when first received, within 24-48 hours. Situations that require expeditious processing include:

Other correspondence may be attached to notices, quick notes, or levy responses. These cases may require some research such as sending the taxpayer an account summary, account balance, or verifying a payment. Correspondence must be placed in DI (Desktop Integration) by taxpayer TIN. DI will control the case in IDRS and send the Action 61 letters as necessary. Assign the case to S4 using "TOS4,30,CORR" . If the case cannot be immediately closed refer to IRM 5.19.1.1, IRM 21.5.1.4.2.2 and IRM 21.3.5 . Following are some of the requests you may receive:

A wrongful levy is one that attaches property (e.g., a bank account) to which the taxpayer has no rights.

If the proceeds have not been forwarded, the levy should be released and no claim for refund processed. Follow the levy release procedures outlined in IRM 5.19.4.4.12.

If the proceeds have already been forwarded, and it has been determined that returning the proceeds is appropriate, supporting documentation must be provided by the party other than the taxpayer or financial institution before the claim can be processed. This documentation must include:

When documentation is received, provide your manager with the information. Attach prints of all ACS screens (if applicable) and completed Form 5792 (Request for IDRS Generated Refund). The initiator will complete Form 5792 with ACS Operation Chief's signature for concurrence in box #19 on the form as delegated in Delegation Order 191 (Rev. 3). Instructions for online form are in IRM 21.4.4.4.1.

Phone contact with the designated ACS Support Compliance Liaison is required before faxing the request. If interest will be allowed on the refund, the ACS Support Compliance Liaison will provide the appropriate date for the calculation using COMPAD for Form 5792. Completed Form 5792, all supporting documentation, and ACS prints should be faxed by the initiator to the ACS Support Compliance Liaison to expedite the process. The ACS Support Liaisons' phone numbers, fax numbers and mailing addresses can be found on SERP under the Who/Where tab then by clicking on ACS Support Liaisons.

ACS Support Compliance Liaison confirms receipt of request by fax to the initiator within one business day, then verifies and processes the information. If the information is verified, ACS Support Compliance Liaison requests a refund on IDRS no later than the next workday. Refunds should be issued within 3 working days.

Policy Statement P-5-39 provides the Service reimburse taxpayers for bank charges that result from erroneous levies. In addition to the bank's fee for processing levies, this includes charges for overdrafts directly caused by the levy. The claim must be filed with the Area Director or Field Director, Compliance Services who issued the levy, within one year after the expense accrues.

The following must be met in all cases:

If the claim is valid, it may take 2 to 4 weeks for a refund of the bank charges after the claim is received by the IRS Finance Center in Beckley, WV (BFC). BFC will not notify Compliance Services that the claim has been paid.

Processing Claim:

ACS and IDRS Research - in most cases the account will no longer be on ACS because it has been paid in full. If the account is not on ACS, make prints of all ACS archive screens. Review the activity on ACS to determine when and why the levy was issued. Research IDRS/ACS to determine if reimbursement should be granted based on:

Preparing the Case File - Prepare a memo for the approving official explaining the facts of the case that led to the levy, include any documentation that confirms or contradicts the taxpayer's statement. Each folder must have a file control sheet attached to the front of the folder showing the received date, the taxpayer's name, address, form, tax period, amount of the claim and the employee's profile number. This form will be used to file the folder when the case is completed.

As of May 1, 2007 claims under $1,000 (small claims) are processed and paid by IRS Finance Center, Beckley, WV under authority granted by the Financial Management Service (FMS). FMS Form 197, available on the FMS web page, http://fms.treas.gov/judgefund/forms.html is used to transmit claims to FMS for processing.

Approved Claims:

Each Form 197 sent for processing must be numbered with a unique claim number consisting of the campus acronym (i.e. PSC ACS) followed by the processing year and sequential number 01, 02, etc. Each office will maintain a log sheet of assigned numbers

Clip all materials associated with the case, including correspondence being sent to the taxpayer.

Include OFP code, date closed and IDRS tax examiner number on all work. Levy responses do not need an OFP code.

Ensure all items to be routed are properly addressed, i.e., routing slips, envelopes, buck slips.

Place all loose envelopes to be mailed at the front of the closed folder to ensure proper mailing.

Keep individual programs separate in your closed case folder.

All items that are to be destroyed, should be clearly marked.