5.19.5. ACS Inventory

(1) In April 1984, the Automated Collection System was established as a computerized inventory system that maintains delinquent tax accounts (balance due) and return delinquency investigations (returns).  Access to these databases is available in different geographical locations throughout the United States.

(1) CFR 5 Part 2635, Standards of Ethical Conduct for Employees of the Executive Branch.

(2) IRM 1.2.1.6, Policy Statements for the Collecting Process, related to this section include:

• Policy Statement 5-1 Enforcement is a necessary component of a voluntary assessment system

• Policy Statement 5-2 Collecting Principles

• Policy Statement 5-71, Reporting accounts receivable as currently not collectible - General

• Policy Statement 5-133 Delinquent returns - enforcement of filing requirements

(3) The IRS Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

(4) The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see TBOR.

(1) The Director Collection Inventory Delivery Systems (CIDS) is responsible for all policy and procedures related to balance due and return delinquency programs.

(2) SBSE Collection Policy Analyst(s) have oversight over the ACS program and system, including serving as a point of contact for all ACS Call and Support Sites.

(3) Managers and Leads are responsible for ensuring compliance with the guidance and procedures described in this IRM for status 22 TDA and TDI status 03 case disposition.

(4) Employees are responsible for resolving balance due and return delinquency open accounts in ST22/ST03, following the procedures in this IRM.

(1) Program Reviews: Periodic program and site reviews are performed by all levels of management at both the Campus and Headquarters level; to determine whether existing processes and procedures effectively mitigate risk and deliver organizational program goals. The major factors that are evaluated include:

• Adherence to IRM Procedures

• Quality Measures

• Dollar Thresholds

• Risk Categories

• Model Score Thresholds

• Timeliness Measures

• Enforcement/investigative actions within the guidelines cited in IRM 1.4.20.12, Enforcement Statistics.

(2) Program Reports: Reports are generated on a monthly and weekly basis by management to assist in evaluating the performance of the ACS Program;

• ACS Reports

• Embedded Quality Review System (EQRS) Reports

• National Quality Review System (NQRS) Reports

• Monthly Monitoring Report (MMR)

• Work Planning & Control (WP&C) Reports

• Collection Activity Report (CAR)

(3) Treasury Inspector General for Tax Administration (TIGTA) and Government Accountability Office (GAO)

(1) Systemic controls are embedded in the ACS programming to ensure the following:

• Accounts can only be closed Currently Not Collectable within the dollar authority level of the profile of the user.

• Different variables are used to issue systemic and manual letters, levies and NFTLs for accounts on the ACS database and to block the issuance when those variables are not met.

(2) Incoming telephone calls are distributed to telephone representatives using the Aspect or Infrastructure Upgrade Project (IUP) systems.

(3) Employees should ensure certain case dispositions (including non-streamlined IAs, certain adjustments and Currently Not Collectable (CNC) closures require managerial approval. Managers are required to follow program management procedures and controls addressed in IRM 5.19.1, Balance Due, and IRM 5.19.17, Campus Procedures for Currently Not Collectible and Offers in Compromise.

(4) Managers are required to follow program management procedures and controls addressed in IRM 1.4.20, Filing & Payment Compliance Managers Handbook and IRM 1.4.61, Automated Collection System Guide for Managers and Systems Analysts.

(1) The work priority and selection process is designed to ensure that cases are selected with integrity and fairness.

(2) Work priority generally falls into two categories; immediate (customers calling in) and delayed (inventory processing) demand. Cases in the immediate demand category have the same priority for selection whereas inventory work selection uses a priority scheme.

(3) Work selection is based on a combination of factors such as case priority, current organizational program needs, and available staff. Case selection generally occurs as shown below.

(4) Systemic Processes

1. FERDI and NON-FERDI /FPLP – no limits are placed on these systemic processes.

2. ACS systemic levies and letters – limited as part of the phone demand forecast prepared by the SB/SE HQ Collection Joint Operations Center (JOC) liaison staff.

(5) Calls from taxpayers requiring assistance to resolve their accounts.

(6) Inventory account work selection is based on factors such as, ACS priority programs, work category, risk categories and ACS priority codes.

1. Priority Programs include IMF FERDI, HINF, International, Payroll Trust Fund Taxes and General programs (non-FERDI IMF, non-trust fund, etc.)

2. Work Categories are Enforcement, Research and Investigation (determined by function/unit assignment IRM 5.19.5.4.11, ACS Case Inventory).

3. Retention (or risk) categories are A-Z (A = highest priority). ACS Priority codes are 0-99 (0 = highest priority).

(7) To ensure adequate case coverage, cases with the oldest expired follow-up date are selected first.

(1) To maintain the accuracy of IRM 5.19.5, ACS Inventory, send corrections and change requests to Headquarters, via the SERP Feedback Application (Database). The SERP Staff forwards SERP Feedbacks to the appropriate Content Owner(s) in Headquarters for consideration of the requested IRM procedural changes. The Feedback system should not be used to ask questions that should be answered by your manager, leads or P&A staff or to rebut an employee or product review.

(2) DO NOT use the SERP Feedback Form to request changes to the following:

• Letters - Use the Green Button at the Office of Taxpayer Correspondence (OTC) website. IRM 25.13.1.2, Request for New and Revised Taxpayer Correspondence Products - Request Services Process.

• Notices - Use the Green Button at the OTC website. See IRM 25.13.1.2, Request for New and Revised Taxpayer Correspondence Products - Request Services Process.

• Policy, policy statements, tax law and regulations should be submitted to Headquarters through the Planning and Analysis staff at your site.

(3) Always review prior SERP Feedbacks and responses to ensure your issue has not already been addressed. See (f) below.

1. In all functional areas, change requests must be approved by the first line manager or designee and the responsible Planning and Analysis Analyst before submission to Headquarters. All change requests submitted by Quality Review Staff must be approved by the first line manager.

2. The SERP Feedback Application (Database) procedures must be followed by all field employees as well as the Quality Review Program Staff and are posted on the SERP Feedback Home page.

3. Before submission, re-examine the requested change(s) and cite supporting documentation. Be specific. Avoid the use of general terms such as “revise procedures”. Submit only one issue/topic per SERP Feedback.

4. Complete all required fields on the SERP Feedback Form. The Identification field MUST be completed or the feedback will not be forwarded.

5. All changes are considered, but all may not be accepted. Accepted changes are published on SERP as IRM Procedural Updates (IPUs).

6. Determine whether your issue was previously raised. You can view responses to SERP Feedbacks via Previous Feedback Lookup by selecting IRM or topic.

(1) Refer to Exhibit 5.19.5-4, Standard Abbreviations for Use in Account Management Services, AMS and/or ACS. For a list of acronyms, refer to IRM 5.19.1-1), Acronyms and Explanations for IRM 5.19.1, Balance due. For a list of command codes, refer to IRM 5.19.1-2 , Command Codes for IRM 5.19.1.

(2) Additional acceptable acronyms and abbreviations can be found in the section ReferenceNet Acronym Database.

(1) When using this chapter to perform your daily duties, it may be necessary to use other resources listed below:

• IRM 1.4.20.27.3, Resource Allocation Control File (RACF)

• IRM 5.1.1.12, Third Party Contacts

• IRM 5.19.1, Balance Due

• IRM 5.19.2, Individual Master File (IMF) Return Delinquency

• IRM 5.19.4, Enforcement Action

• IRM 5.19.6, ACS Support

• IRM 5.19.9, Automated Levy Programs

• IRM 5.19.10, Collection Operations Transcript Processing

• IRM 5.19.13, Campus Procedures for Securing Financial Information

• IRM 5.19.17, Campus Procedures for Currently Not Collectible and Offers in Compromise

• IRM 5.19.18, Federal Employee/Retiree Delinquency Initiative (FERDI)

• IRM 5.19.19, Campus Collection International Case Processing (CCICP)

• IRM 5.19.21, Campus Procedures for Handling Identity Theft

• IRM 5.19.22, Business Master File (BMF) Return Delinquency

• IRM 25.23.10, Compliance Identity Theft Case Processing

• IRM 25.27.1, Third-Party Contact Program

(2) Employees may also find the following information helpful:

• Servicewide Electronic Research Program (SERP)

• Integrated Automation Technologies (IAT)

• e-ACSG

• National Levy Source Look-up

• NLSWEB

Note: Local management can mandate the use of the above tools for quality improvement

(1) A case is systemically assigned into the ACS data base.

(2) Some cases systemically bypass ACS and go directly to CFf, Collection Function field. Exhibit 5.19.5-7, Field Queue Bypass Criteria and Exhibit 5.19.5-8, Cases that Systemically Bypass ACS, list cases that bypass the Field Queue or ACS.

(3) When Next-Case processing, the system displays an account with an expired follow-up date in a function/unit based on priority code. This process continues until all cases with an expired follow-up date have been displayed.

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(1) ACS assigns new entity receipts as follows:

1. Those with systemic LT11s are assigned to E3;

2. Those meeting SCCB Action List criteria are assigned to S1;

3. Those with an unreversed TC 971, 043 on at least one module are assigned to R5;

4. Those accelerated to ACS for an installment agreement or continuous wage levy defaulted because of a new module or other debit are assigned to E3. The E3 inventory is for systemic levy action and when an account is accelerated to ACS (TSIGN = 0120), the program assigns the account TOR5-POTIA action with an immediate follow-up. Refer to IRM 5.19.1.4.1(3), Account Actions on Referral/Redirects, for procedures when a TSIGN 0120 are used. Refer to IRM 5.19.10.10.4.2, Defaulted Continuous Wage Levy;

5. Defaulted installment agreements with a TC 971, 069 on at least one module are subject to routine new case analysis, i.e., it may have an LT16 issued. Then, it may be assigned to E2 if a levy source is available, to Contact if no levy source but a telephone number, or to I2 if no levy source and no telephone number;

6. Undeliverable mail cases are assigned to I2 when there is no available phone number and levy source;

7. Cases with a decedent or bankruptcy indicator are assigned to R4;

8. Cases returned from the Field queue are assigned to R8.

(2) Manual or systemic actions TFQU,AOTO7000/TFRO, AOTO8000/TFRO, AOTO6501/TFRO, AOTO6566 and batch action TFQU,AOTO7000 will now result in case transfer to function/unit S9 (with a follow up date 28 days into future, and action history TOS9,28,99999 (for manual or systemic), or TOS9,28,88888 (for batch action).

(3) Accounts identified in declared disaster areas, -O Freeze, will be reassigned TOH1,XXX,DST. The number days for the “XXX”, will be based on the disaster declaration Disaster Assistance Program.

1. All real-time and systemic letters(LT), levies (LV) and NFTL (FM10) actions are blocked on these accounts. Only exceptions: LP68

2. When the end date expires for the disaster a systemic LT14,DSTEXP will generate. The cases will remain in H1 and will be worked through inventory processing.

3. See IRM 5.19.5.10.1, H1 -Disaster Cases, for additional information on handling accounts with a DST alert.

(1) History Codes record actions taken by the call site or ACS Support. Consistent nationwide use of history codes assists with case review. Use these codes to generate a document overnight at campuses, to enable direct system upload of transactions to IDRS, and to record journal entries for taxpayer and third party contacts.

(2) All deadline dates, target dates or parameters are counted by calendar days not business days. See IRM 5.19.1.2, Balance Due Overview

(3) Exhibit 5.19.5-5, ACS History Codes, contains a list of all ACS history codes and an explanation of their use.

(4) Exhibit 5.19.5-6, contains a list of all ACS Definers/Literals and an explanation of their use.

(5) Exhibit 5.19.5-2, contains a list of all ACS Letters Reference.

(6) Certain History Codes systemically generate follow-up days, and others require you to enter number of follow-up days manually. ACS recognizes only the follow-up date associated with last code input.

(7) Exhibit 5.19.5-3, SCCB Action List Category Codes, identifies SCCB Action List category codes that display in the history code section if a new case has been assigned to the SCCB for research or for association of files.

(8) DYUP Alert (Daily Updates) - To notify users that daily activity (CADE2 Update) has occurred on an ACS case, the alert blocks certain activities like sending letters, issuing levies, filing liens, and closing cases with NCxx, RDxx, and TFxx actions. If you attempt one of these actions you will receive an error message and need to wait for the weekend update before trying again. 84 ACTION TEMP BLOCKED – DYUP ALERT If the scheduled follow up date has expired. Input OADT,28,DYUP.

(1) Correcting an ACS History Code error depends on the history code entered, whether the case is still open on your screen, and when the error is identified.

(2) History Codes beginning with FM, LP, LT, LV, NC, PO, OL, RD, or TF result in either hardcopy output (i.e. letters, levies) or systemic transaction uploads to IDRS. These history codes can only be canceled the same day they are input:

1. Enter History Code CL (Cancel Line) followed by the line number of the incorrect history code on the ACSWeb History Code screen. The most recent history code is on line 01, so the correction input would be CL01. The next oldest history code continues downward beginning with line 02.

2. The follow-up date from the original history code will remain the same even after the history code CL is entered. Users will need to verify that the follow-up or call-back parameter is correct after entering history code CL.

   Note: An action history item of "SCLV" indicates a levy was systemically cancelled during ACS Supports’s levy review process

(3) History Codes beginning with TO, OC, CS, AL, DL, AC, DC, or SC are journal entries that are corrected by entering an alternate history code.

1. Levy sources are input on the ACSweb Levy & Release screen. From this screen you can add and delete levy sources. The history codes will reflect a ALnn or DLnn entry on the ACSweb History Code screen.

2. If a levy source was deleted erroneously, there is no way to retrieve a deleted levy source. The levy source needs to be added again to the ACSweb Levy & Release screen.

3. Correct erroneous History Codes by entering the correct code with the correct follow-up date. Also consider entering MCxx where it would be helpful in highlighting corrections for the benefit of subsequent employees.

4. Third Party information is input on the ACSweb Third Party screen. From this screen you can add/delete/modify third party contacts. The history code will reflect an ACnn or DCnn entry on the ACSweb History Code screen.

5. An action history item of "SCLV" indicates the levy was systemically cancelled during the levy review process.

(4) History Code ZAP updates ACS files nightly. If a user erroneously enters ZAP and identified the error the same day, enter History Code CL to cancel the ZAP action. If the user identifies the error on a later day, the next IDRS update should re-establish the entity or the tax module that was erroneously removed from the ACS database. The ACS system will treat the case as a new entity or new tax module when the case is reestablished. Generally, we use ZAP when working balancing lists.

(5) Definer and literal are terms used interchangeably to refer to the alpha-numeric characters following the parameter field. Definers and Literals act to explain the Action History code and do not actually affect the action. Suggested definers and literals are provided throughout the chapters in IRM 5.19 and should be used when document ACS. Users should sparingly use the definer or literal “CMMTS” and/or leave the definer/literal field blank. Users should see Exhibit 5.19.5-6, ACS Definers/Literal, for a list of suggested common definers/literals.

(1) ACS employees have special case processing requirements for two types of activities; Perform research before implementing enforcement actions and recording activity for NON-ACS Incoming Calls.  To assist employees with these requirements, the IAT Compliance Suite Tool has been configured to automatically perform research and input required transactions in the following scenarios:

1. Research before Enforcement Action - employees must perform research to ensure that taxpayers have received their Collection Due Process Rights (CDP) for all assessments. The IAT Compliance Suite Tool satisfies this requirement because the tool will alert the employee by identifying modules with additional assessments that have occurred after the CDP notice.

   Note: The module alert appears at the bottom of the Compliance Suite response screen to the right of the line-item labeled ‘Additional Assessment (TC 290 / 300) after LT11 (TC 971 AC 069).

2. Recording Activity for NON-ACS Incoming Calls - SB/SE HQ collection created a transaction code, TC971 AC462, for tracking incoming telephone activity by ACS employees from taxpayers calling on balance due call applications.  To avoid having employees manually input the code, the IAT Compliance Suite tool was revised so that it will automatically add the transaction to open balance due notice status modules when an ACS employee runs the IAT Compliance Suite for the accessed account.

   Note: Users will need to update their Compliance Suite IAT Tool settings to enable automatic input of the TC 971/462. Users will need to check the item that states “Input TC 971/462 on notice status modules for ACS/ACSS".

(1) Throughout IRM 5.19 Liability Collection, Automated Collection System (ACS) is directed to issue a Form 4442. This section provides the option for ACS users to complete an e-4442/4442 in lieu of a paper Form 4442.

(2) It is NOT mandatory for ACS to use the e-4442.

(3) Currently the operations listed below are the only areas accepting e-4442.

• Accounts Management (AM)

• Field Assistance (FA)

• Return Integrity Verification Operations (RIVO)

• Automated Collection System (ACS)

  Note: These areas will also accept and process manual Form 4442.

(4) Follow normal Form 4442 procedures for any areas that do not accept e-4442s. See the Form 4442 Referral Fax Numbers.

(5) When preparing an e-4442 follow procedures outlined in IRM 21.3.5.4.2.1.1, Preparing an e-4442/4442.

(6) Referrals must be reviewed by a manager or manager’s designee within three (3) business days from the date the referral was initially created or resubmitted for review per IRM 21.3.5.4.2.1.1(6), Preparing an e-4442/4442.

1. If the referral is rejected by a manager or manager’s designee, action must be taken by the initiating Collection Representative (CR) within two (2) business days of the case being rejected.

(1) Make comments brief but understandable to anyone with some ACS knowledge. Record only the information that each employee accessing the case needs to know. Use approved Standard Abbreviations for Use in Account Management Services, AMS and/or ACS in Exhibit 5.19.5-4, Standard Abbreviations for Use in Account Management Services, AMS and/or ACS.

(2) All documentation must be done on AMS using checklists or by adding an appropriate issue and narrative. You do not need to add the date, the last 4 digits of your ACS employee number, nor the three letter (alpha) designation for your call site. AMS automatically includes the date and provides your SEID and a link to the Discover Directory to identify you and your site.

(3) Do not duplicate the recording of ACS actions on IDRS unless specifically required by the IRM.

(4) The notes section is used to record information such as Power of Attorney. This can also be used to alert employees of special situations.

(5) Document comments during a taxpayer contact. Documentation during an interview is more accurate and thorough, and facilitates summarizing key points and commitments before concluding the call. For complex cases or for older cases requiring a recap, employees may take notes on paper, then edit and add to AMS history immediately after the contact.

(1) Archived information primarily includes comments, history codes, levy sources and taxpayer telephone numbers. It does not have information about individual tax modules that ACS processed.

(2) Archives retain only the latest ACS closure for an entity, with newer closures replacing older ones. The most recent entity closure is usually retained in archives for up to two years.

(3) Archived accounts display immediately in a different color. However, when both an open and an archived ACS account exists, only the open account will be displayed when accessing the account using the ACS Field.; enter the TIN followed by the literals ARC, e.g. XXX-XX-XXXX,ARC.

(4) No history, comments or other changes are possible to archived accounts, unless input in the Narrative Screen on ACSWeb.

(1) When specifically authorized to receive copies, authorized representatives must be sent copies of any letters that are issued to the taxpayer. When a CAF alert is present on ACS, programming will research the CAF to determine which modules should be included in POA copies of letters issued to taxpayers. During batch processing the POA letter will be systemically sent as appropriate.

(2) A Centralized Authorization File (CAF) indicator displays in the Case Overview Screen on ACSWeb if there is an authorized representative for one or more tax modules on ACS. The Tax Module Screen displays a CAF for each module that has an authorized representative.

(3) When the CAF indicator is displayed, research IDRS to identify the authorized representative and the extent of that person's authorization.

(4) When sending the taxpayer an LT letter, also send a "copy" to the authorized representative if that person is authorized to receive notices on at least one ACS module and there is no CAF indicator present in ACS Alerts.

(5) From the ACSWeb Letters page, overlay the taxpayer’s address with the authorized representative's name and mailing address. . Precede the authorized representative's name with the literal C/O. Choose the applicable letter from the Letter Type drop-down menu. Then click the radial button for Authorized Representative (PO/PS) in the Address Overlay Letters section. Click the Submit P&O button to initiate the POA copy of the letter. On the History Code screen the entry will show as POnn, with nn = letter number and the literal is part of the POA name. History Code POnn causes the letter to display the words POA COPY. When used to send the POA a copy of the LT11, the letter generated with History Code PO11 will be sent by regular mail, not certified, return receipt requested.

(6) If the representative is authorized to receive notices for only some modules on ACS, exclude the modules not covered by the F2848. On ACSWeb Module Screen remove the check mark from the “include” option. Confirm the removal using the Update button before paging to another module or screen. Repeat this action for each module to be removed. After confirming the removal of the modules, go to ACSWeb Letter Screen , overlay the authorized representative information on the screen and request the letter. Document in Comments the module(s) for which the representative is authorized.

(7) The Reporting Agents File (RAF) identifies taxpayers and the agents that taxpayers authorize to file Forms 941 and 940 on their behalf electronically or by using magnetic tape. This section summarizes common ACS issues related to the RAF. If needed, more detailed RAF information is in IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655, Reporting Agents Authorization.

1. Reporting agents can receive tax information. They often handle the taxpayers' federal tax deposits and can discuss factual details about the return that may help resolve the delinquency. RAF information is not on ACS. If a third party self-identifies as the reporting agent for the taxpayer or an employee of the reporting agent, you may discuss basic filing and tax deposit issues. You must verify the agent's status before divulging taxpayer tax information.

   Example: Third parties often volunteer information without our needing to respond with specific amounts and dates. If working the case properly requires us sharing the taxpayer tax information, verify the reporting agent's status on IDRS.

2. You can verify whether the taxpayer authorized magnetic tape or electronic filing: On CC ENMOD, RAF/FTD-CD= will have a value of 1 (941), 2 (940) or 3 (941/940), or on CC ACTRA, these same codes display after MTC (magnetic tape code). If these fields are blank, returns are not filed on magnetic tape or electronically.

3. Research the RAF using CC RFINK with the taxpayer's EIN. Among the information displayed will be the reporting agent's name and EIN, and a Notice indicator (Y or N) whether the taxpayer authorized us to send tax information to the agent. If needed, researching RFINK using the agent's EIN and a definer R displays the agent's name and address.

4. Separately, the taxpayer may designate the reporting agent as an authorized representative, so the agent also may have a CAF code.

5. CAF and RAF authorities are different. An authorized representative (CAF) is sent copies of all letters sent to taxpayers and fully represents the taxpayer for the stated tax periods to the extent authorized, including providing financial information, discussing payment arrangements, etc. A reporting agent (RAF) can discuss basic information about the Form 941 or 940 tax return and related federal tax deposits beginning with the first tax period shown on RFINQ until revoked. A telephone discussion may be sufficient if the issue is a misplaced deposit or an error on the tax return, but otherwise the reporting agent does not represent the taxpayer, and generally should not be sent copies of ACS taxpayer letters. If RFINQ has a Notice Indicator Y, a letter to a reporting agent more likely would provide a requested transcript with filing and deposit information.

(1) The Service is required by law to notify taxpayers in writing at least annually about balance due accounts. This program was expanded to issue reminders more frequently and to alert taxpayers to possible NFTL filing.

(2) LT39 letters are issued systemically to balance due taxpayers based on Business Operating Division (BOD) and the cycle of the last written notice to the taxpayer. The system determines the last written notice based on the latest LTnn letter. If there is no LTnn letter, then it looks at the latest 4TH NOTICE CYCLE from among ACS balance due notices. If there is none, then it uses the most recent NOTICE CYCLE.

(3) Reminder notices are issued systemically as follows:

1. Priorities 0, 1 and 2 - If there is an expired follow-up date, every 25 weeks from the last written notice to the taxpayer or from the ACS establishment cycle, whichever is later.

2. Priorities 3, 4 and 5 - If there is an expired follow-up date, every 52 weeks from the last written notice to the taxpayer or from the ACS establishment cycle, whichever is later.

(4) All balance due inventory is subject to having the LT39 generated, but only those cases with an aggregate assessed balance of $10,000 or more will be reassigned to function/unit E9 with a 25-day follow-up to make a NFTL determination. See IRM 5.19.5.9.8, E9 - NFTL Determinations (Follow-Up to LT39).

(5) When the entity has a CAF indicator in the ACS Alerts and the third party is authorized to receive notices, ACS will systemically generate an LT39 to the Power of Attorney.

(6) Some taxpayers already have contacted the Service and case resolution is pending, so the letter may be unnecessary or confusing to them. Review the LT39 letter text in Exhibit 5.19.5-2, ACS Letters. The text notes that a letter must be issued periodically and that a call from the taxpayer may not be necessary. Verify that no further information is needed from the taxpayer and apologize for any confusion that the letter may have caused.

(1) This section describes the different functions used to assign and work ACS cases.

(1) For all incoming and outgoing phone calls ACS Callsite and Support employees should follow the procedures in IRM 5.19.5.4.12, Field Assistance and Accounts Management employees should follow procedures in IRM 21.1.7, Campus Support.

(2) The Internal Revenue Service Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

(3) You must promptly provide, in a professional and courteous manner, the following information when you communicate with a taxpayer.

• By telephone contact, provide either your Title (e.g., Mr., Mrs., Ms., Miss), Last Name and the IRS HSPD-12 (SmartID Card) 10-digit Personal Identification (PID) Number, or your First Name, Last Name, and your 10-digit (SmartID Card) PID Number or your First Name, Last Initial, and your 10-digit (SmartID Card) PID Number. .

  Note: For Text Chat greeting refer to IRM 5.19.5.11 ACS Text Chat and ACS Chat Bot Overview

• By correspondence, provide your generated Integrated Data Retrieval System (IDRS) or other unique letter system number. If an IDRS/unique number is not generated, use all 10-digit PID from your IRS HSPD-12 (SmartID Card) and must provide a phone number.

Note: If you do not have a SmartID card, you must give the caller your first initial, last name and your badge/ID number.

(4) The ACS Lead Gate was discontinued as of September 7, 2021. CRs should direct their questions to their assigned lead and/or manager.

(5) When speaking to the taxpayer, advise the taxpayer that you must verify his or her identity by asking for his or her current street address, city, state, zip code, date of birth and the taxpayer identification number.IRM 5.19.1.2.2, Disclosure Overview: Verifying Identity of Contact Party.

(6) Employees should:

• Speak to the caller in a pleasant, courteous, and professional manner indicating a willingness to help, by using an appropriate phrase such as ″May I help you?″ or ″How can I help you?″

• Allow 30 seconds for the taxpayer to respond after your initial introduction; ensure the taxpayer can hear you (ex. repeat your name and badge number), if there is still no response, disconnect the call and move on to the next call.

• Do not threaten the use of violence or threaten the use of other criminal means, to harm the person, reputation or property of any person.

• Do not use obscene or profane language regardless of any that may be used by the person contacted.

• Do not use IRS jargon when communicating with the taxpayer.

• Do not unnecessarily probe children to secure information.

• Do not indicate during contacts with third parties that the contacts relate to collecting delinquent taxes or securing delinquent returns.

• Ask questions necessary to determine the nature of the inquiry. Ask for information you are unable to locate through your research.

• Paraphrase their inquiry to show you have identified the reason for their call, as needed.

• Avoid extraneous dialogue keeping the conversation focused on the taxpayer’s inquiry.

(7) If you are receiving a fax from the caller, verify they have the correct IRS fax number and the fax was sent before placing them on hold. Advise the caller of their expected wait time, of no more than five minutes to receive their documents. Return to the caller within that time frame.

• If the caller is not able to send the fax immediately, advise caller to call back when they are able to fax the required document(s).

• If the caller needs to be placed on hold after the fax is received, follow the guidelines in IRM 5.19.5.4.12, Telephone Techniques and Communication Skills.

(8) When an assistor receives a call from a Spanish speaking individual and is unable to complete Disclosure Authentication or obtain Oral Disclosure Consent due to limited (or no) English language, it is appropriate to transfer the call to the Spanish gate.

(9) If an individual is calling in a language other than Spanish, when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer/representative's questions, offer Over-the-Phone Interpreter Service (OPI). Follow the guidelines in IRM 5.19.1.3.4.1, Multilingual Services.

(10) Follow IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes or contacts that met this scenario.

(11) The objective of the telephone contacts is to resolve the case or to move the case toward resolution, using the following reference:

1. Working Balance Due Accounts seeIRM 5.19.1, Balance Due.

2. Working IMF return delinquency accounts see IRM 5.19.2, Individual Master File (IMF) Return Delinquency.

3. Working BMF return delinquency accounts see IRM 5.19.22, Business Master File (BMF) Return Delinquency.

(12) If you must place the taxpayer on hold while researching an inquiry, follow the steps shown below, provide the reason for placing the taxpayer on hold, ask for permission and wait for a response. Advise the taxpayer of the promised wait time of no more than five minutes and return to the taxpayer within that time frame. For any additional hold time, again ask for permission, wait for a response, provide a promised wait time of no more than 5 minutes, and return within that time frame.

(13) If a call is inadvertently disconnected, employees have the discretion to immediately call the taxpayer back, if appropriate, to complete the resolution.

1. A callback would be appropriate when speaking with the taxpayer and the call is at the end stages of case resolution when the call inadvertently disconnects.

2. A callback would not be appropriate when the call is in the beginning stages. This may include disclosure verification, accessing IAT tools or initial analysis of the case.

3. Your discretion should be used to make a callback after speaking with a taxpayer for a while but have not come to the full case resolution. In complex case situations, it may be beneficial to make the outcall to finalize the case.

4. Follow the chart below if you have determined a callback is appropriate:

If	And	Then
You selected Wrap during the call	Your phone status changed to Wrap when the call dropped	Select an outgoing phone line and make the outcall to the taxpayer
You did not select Wrap during the call	Your phone status changed to Available when the call dropped and a new call was received	Document AMS for the call that was dropped, exit the case, and handle the new call. During the 2nd call select Wrap and at the conclusion of the 2nd call, make the outcall to the 1st taxpayer
You did not select Wrap during the call	Your phone status changed to Available when the call dropped and you did not receive a new call	Select the Idle option, input the Idle code, then select an outgoing line to make the outcall to the taxpayer

(14) In rare instances, a telephone call may extend past the employee’s tour of duty. In these situations, employees should consult local management on which of these options should be followed from below.

1. If able to do so, complete the call with manager approved overtime, credit, or compensatory time.

2. If unable to complete the call, schedule a callback within 24 hours (1 business day).

3. If unable to schedule a callback within 24 hours (1 business day), transfer the call to a lead/manager/employee for completion.

4. If unable to transfer the call directly, prepare a Form 4442 referral to manager/lead. The Form 4442 should be processed within 24 hours (1 business day).

(15) The service is under no obligation to determine if the taxpayer is using cordless phone. However, if you become aware it is a cordless phone (e.g., the taxpayer mentions during conversation that it is a cordless phone) then you may advise the taxpayer of the risks of using a cordless phone to discuss tax information. Cordless phones may use unsecured lines, and the conversation may be heard on another device. If the taxpayer does not agree to cordless use, the IRS employee should advise the taxpayer to call back on a more secure phone line.

(16) If requests to speak to a manager, follow procedures inIRM 5.19.1.3.1.(1), Referrals to Manager - All Employees.

(17) When a taxpayer is calling ACS because of a message left by the Predictive Dialer System, the application name will show on the teleset identifying the type of call. ACS CR’s should use the case reference number (CRN) to access the case. To ease any concerns that the taxpayer may have, you may also provide the taxpayer with the last four digits of his/her TIN (Social Security Number/Employee Identification Number). Then, request that the taxpayer verify the first five digits as outlined in paragraph 18. Afterward, continue with normal disclosure procedures.

(18) For a Power of Attorney or Tax Practitioner (or write it as POA/Tax Practitioner) calling on multiple clients, ACS CR’s should follow IRM 21.3.10.2, Practitioner Priority Service (PPS) Overview, and limit the number to no more than (5) clients per call. If IMF/BMF taxpayers call in regarding multiple accounts, follow the guidelines in IRM 21.1.1.4(10), Communication Skills.

(19) Conclude the contact courteously, generally by thanking the caller for calling.

(20) Employees should follow IRM 1.4.16.3.5.4, Average Wrap Time, as it applies to working an account after the call is completed.

(21) Emergency Situations: There are instances when the Service is closed due to an emergency situation. Some examples of this type of closure could be related to weather issues, natural disasters, and/or nationwide health crisis. During this time, it is necessary to provide employees with procedural guidance to handle taxpayer accounts. SERP IPU updates will be used to deliver the procedural guidance to employees in Compliance to allow for consistent case processing.

(22) Employees will not interrupt their calls and conversations with taxpayers, third parties and/or other IRS employees to take incoming calls on their personal cell phones. This includes incoming and outgoing phone media such as text messages, emails, and Skype. All personal cell phones should be silenced to avoid distractions and disturbances during working hours.

(1) ACS employees should follow Disclosure OverviewIRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party, for all incoming and outgoing telephone calls.

(2) To prevent unauthorized disclosures of tax information. refer to the following IRM sections:

(3) Follow the procedures in IRM 11.3.2.4.1.1, Disclosure of Collection Activities with Respect to Joint Returns when determining what information can be disclosed to the other spouse.

(4) IRC 6103(e)(8) authorizes the IRS to disclose certain information about the IRS’s efforts to collect tax to taxpayers or their authorized representatives, when the taxpayers filed a joint return and are no longer married or separated and no longer reside in the same household. This guidance refers to Master File Tax (MFT) 30 and MFT 35 joint liabilities and mirrored accounts which reflect MFT 31 and MFT 65.

(5) Periodically you will receive incoming calls from taxpayers on mirrored assessment accounts in status 22. Mirrored modules are created when taxpayers take actions which result in one or both taxpayers being held fully or partially liable for a joint tax debt. The purpose of mirroring a jointly filed MFT 30 module into two MFT 31 modules, is to reflect each individual's separate tax liability, collection statute expiration date (CSED), and assessment statute expiration date (ASED). In an innocent spouse matter, mirroring will also allow collection activity to continue for the non-requesting spouse.

(6) Disclosure Examples:

(7) Additional examples on continuous wage levy, deceased taxpayer and innocent spouse accounts and disclosing information :

(1) This section discusses how the Shared Responsibility Payment for IMF and BMF Accounts relates to ACS case processing.

(1) An Identity Theft Alert (IDTHF) is placed on ACS accounts where a TC 971 with any of the following Action Codes (AC) are posted to the Entity:

• 501: Taxpayer Initiated IDT Case Closure (Tax-Related).

• 504: Taxpayer self-identified IDT - no tax administration impact.

• 505: IRS Data Loss Incidents

• 506: IRS identified IDT - Taxpayer not required to provide required ID Theft documentation, unless requested, and the IDT issue is resolved.

• 522: Tax-Related IDT - Initial Claim/Suspicion and Supporting Documents.

• 524: Locking SSNs (IMF only) – Taxpayer Deceased.

• 525: Applies systemically to a taxpayer’s account when an ITIN/SSN mismatch occurs.

(2) The presence of the IDTHF Alert indicator does not mean that there is an active identity theft issue.  In many cases, the IDT issue has been resolved.

(3) Do not move the case to the O function simply because of the presence of the IDTHF Alert. If there is an un-reversed TC 971-522 other than PNDCLM and no subsequent TC 971-50X then the case should be moved to the O function because this indicates that case has not yet been resolved. If the case is resolved, follow normal procedures, See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring.

(4) Identity Theft inventory is handled by the ACS Support sites and is housed in the "O" functions. See alsoIRM 25.23.10.7.2.7, Oscar “O” Inventory.

(5) When processing ACS inventory cases that contain an IDTHF ALERT and/or AMS comments indicate there is an unresolved IDT Issue, for ACS functions outside "V1" function unit refer to the following If/Then Chart:

(6) Cases with an IDTHF Alert do not qualify for systemic levy. Review the account to determine what modules are covered by the IDT issue if it has been resolved or reversed (TC 971, 522 or TC 971, 50X) and there is a balance due remaining. IRM 5.19.4.3.4, Levy Determination, for making levy determinations on cases with an IDTHF Alert.

(1) The Fixing America's Surface Transportation (FAST) Act, signed into law December 4, 2015, includes a provision authorizing the IRS to certify to the State Department that an individual owes a seriously delinquent tax debt. This section provides Passport Certification procedures for cases identified January 2017 or later. See IRM 5.19.25, Passport Program.

(2) Passport Certification information is available to the public at Revocation or Denial of Passport in Case of Certain Unpaid Taxes.

(1) On December 4, 2015, Congress passed the Fixing America's Surface Transportation (FAST) Act, amending Sections 6306 and 6103 to allow for Private Debt Collection (PDC). Pursuant to this legislation, the IRS is required to use private debt collection companies to collect “inactive tax receivables”. For additional information see http://mysbse.web.irs.gov/collection/privatedebtcollection/default.aspx.

(2) ACS employees should follow the procedures in IRM 5.19.1.5.21, Private Debt Collection

(1) The Predictive Dialer (PD) is a system the Service uses to automatically call taxpayers. The PD dials a list of daily phone numbers received from the ACS system and either leaves a message for the taxpayer or transfers the caller to a waiting agent. The results are uploaded to ACS each night and displayed in the ACS history and alert fields. After a successful contact or a defined number of attempts are made, cases are transferred out of the contact function for additional processing.

(2) If contact is made with a taxpayer, third party or executor/administrator, see IRM 5.19.1, Balance Due, when working balance due cases. See IRM 5.19.2, Individual Master File (IMF) Return Delinquency for IMF and IRM 5.19.22, Business Master File (BMF) Return Delinquency for BMF, when working return delinquencies.

(3) Campaigns are used to generate the outbound calls to the taxpayer. They are designed for several different Business Organizations to address the respective Business Organization's requirements. The selection criteria for the campaigns will be based on but not limited to: function, unit, , IRS site, priority code, Business Operating Division (BOD), Individual Master File (IMF) cases, Business Master File (BMF) cases, Taxpayer Delinquency Account(TDA), Taxpayer Delinquency Investigation (TDI), tax form type, selection code, zip code, and telephone numbers.

(4) Downloads are copies of the ACS databases. The copies are sent to the predictive dialer each night as part of a nightly batch job. The information contained in the download is used for campaign record selection.

(5) The Upload program captures specific system results of calls and sends the information back to the mainframe to be placed in the ACS history code field. Based on the results of the upload program, a Systemic Case Assignment Program is run to move cases to the next approximate function. Below provides an explanation of the Predictive Dialer New Alerts located on the ACSweb History Code screen.

(1) If taxpayer has both IMF and BMF cases on ACS, enter TIN in notes to cross reference other account. Document in AMS comments actions taken on the cases and coordinate between both cases. If the IMF taxpayer is a partner or sole proprietor and has existing BMF liabilities, input of TC 130 per IRM 5.19.10.3.3, Input of TC130 On IMF if one is not already present to ensure that credits are not refunded to the taxpayer. When you must transfer either account to revenue officer or queue, you must reassign all unresolved periods on entity.

(2) If it can be resolved immediately but requires manager approval, reassign it to a manager unit with a 5-day follow-up, then give an entity screen print to the manager. The manager will TIN access it before the follow-up date, and either approve or reject it. If a follow-up outgoing call may resolve the reason for rejection, make the call.

(3) When ACS Support in a service center rejects an input request from the call site, it may be returned to a call site manager inventory for follow-up. Generally, ACS Support enters History Code MCXX to show cancellation of the request.

(4) On outgoing calls, it may be necessary to provide a Case Reference Number (CRN)to help locate the case when the call is returned. The CRN is a unique ten-digit number generated randomly by ACS solely for ACS use. It displays on the Case Overview screen under the TIN and taxpayer name on AMS. It is also used on ACS letters, LP47 and LP64. The CRN is not based on taxpayer information, so using it is not a disclosure issue. The CRN will be used on outgoing taxpayer calls that reach an answering machine or a third party, and on calls made directly to third parties.

1. Provide the CRN when encountering answering machines, or third parties who do not require the taxpayer's TIN to provide a response, e.g., a neighbor or third party who answers at an unverified taxpayer telephone number.

2. If leaving the Case Reference Number advise the person when calling back not to enter the CRN at the taxpayer identification prompt, but to stay on the line for the next available assistor.

3. Provide the TIN when the contact is with third parties who say they need a valid TIN to properly research their records such as a bank or employer.

4. ACS cases are accessed with either the TIN or the CRN.

(5) If you reach an answering machine on an outgoing call to a telephone number that you reasonably believe belongs to the taxpayer, but the number has never been confirmed or the established cycle on the case is within 50 cycles of the established cycle, identify yourself as an IRS employee and leave the CRN in the following situations:

1. The number is the taxpayer's residence;

2. The number is the taxpayer's business and you reasonably believe that the message will only be accessed by the taxpayer.

   Example: A message is left on the taxpayer's individual voice mailbox or the taxpayer has a one-person business with no other employees; or

3. If the outgoing call reaches an answering machine but does not meet these conditions, identify the taxpayer's name on the message, if considered necessary to get the message to the taxpayer, along with the CRN; however, do not identify that the IRS is the caller, regardless of whether third-party notification requirements have been met. If the message reaches a third-party, not the taxpayer, and the third party returns the call, it is not a third-party contact per IRM 5.19.5.13, Notification of Third Party Contact because the intent was to reach the taxpayer. However, our ability to solicit information about the taxpayer will depend on whether the third party notification requirement has been met.

1. You should identify yourself as representing the IRS if you reach the intended taxpayer or third party, or your intent is to reach the taxpayer or third party but you get his/her answering machine.

2. If you reach the intended third party, however, and the call is for the sole purpose of obtaining location information about the taxpayer (taxpayer's place of abode, his/her telephone number at such place, or his/her place of employment), you should state your name but not identify yourself as an IRS employee unless you are asked who you represent. For further information on Third Party Contacts refer to IRM 5.19.5.13, Notification of Third Party Contact.

   Note: Generally, a contact with a neighbor or landlord is for the sole purpose of obtaining location information. However, a contact with a possible employer or bank intends to confirm employment or an account, so it is not for the sole purpose of obtaining location information. Therefore, you should identify yourself as an IRS employee. These contacts may lead to location questions if the taxpayer no longer is employed or the bank account is closed, but if it wasn't the sole purpose of the contact, identify yourself as IRS.

3. You may identify yourself as an IRS employee in any case that involves only a return delinquency as section 6304(b)(4) applies only where we are collecting unpaid tax, not determining liability.

4. In other situations where you are dealing with an intermediary in trying to reach the taxpayer, e.g., a third party who answers the telephone at the taxpayer's residence, or the taxpayer's secretary at work, you should not identify yourself as an IRS employee unless asked who you represent.

5. Disclosing that you are an IRS employee does not make the call a reportable third-party contact unless you also solicit any information about the taxpayer.

(6) When securing Power of Attorney (POA) information, document in the notes section the name of the POA and put the POA phone number in the POA Phone Field. Transfer the account TOCN.

(1) Use the R1 function to maintain cases requiring additional research and/or actions which cannot be resolved immediately.

(2) The ACS history codes, AMS comments, and IDRS transactions must be reviewed to determine the following:

• Internal research was completed/pending,

• the number of days have expired per Category Codes and

• the taxpayer’s issue was resolved.

(3) Use the appropriate guidelines to process cases maintained in the R1 function as follows:

• Reconsiderations, Claims, Pending Adjustments or Credits with a posted TC 470 IRM 5.19.5.7.1.1,

• Pending Adjustments, Offsets or Credits without a TC 470 posted, IRM 5.19.5.7.1.2,

• CAWR case, IRM 5.19.5.7.1.3,

• Accounts with Open control bases on TXMODA, IRM 5.19.5.7.1.4,

• Certain 6020b cases, IRM 5.19.5.7.1.5,

• ESTAB, Records of Account or Similar Document requests, IRM 5.19.5.7.1.6

• Cases with open Exam TC 420 (-L Freeze), IRM 5.19.5.7.1.7,

• Cases on MFT 43 ESRP with pending claim (Form 843) and posted TC 971 CC 013 IRM 5.19.5.7.1.8, Processing Claims on MFT 43 ESRP accounts with a posted TC 971 CC 013.

(4) Update ACS comments or AMS histories with enough information so the next employee assigned the case can take the appropriate action.

• Case Type

• Actions Taken

• Next action needed, if applicable.

(1) R2 Inventory maintains Taxpayer Advocate Service (TAS) and Congressional cases in status 22. Use the If/And/Then chart below to take the next appropriate action on the case:

(2) The TAS office will work account related IRS Legislative Affairs Congressional cases; the Local Taxpayer Advocate is responsible for contacting the ACS Support Liaison for updating ACS (Status 22) accounts.

1. All Congressional inquiries received in an Operating Division or Functional Unit will be forwarded to the Local Taxpayer Advocate for control and assignment.

2. IRS Legislative Affairs will refer account-related Congressional's to the appropriate Taxpayer Advocate Service Office.

3. Congressional correspondence is controlled and worked in the TAS office. The TAS office will contact the ACS Support Liaison to request suspension of collection actions, i.e., release of Federal Tax Levy. The ACS Support Liaison will move the account to R2 (or S7 if the request was received as an OAR and/or SCP account) and document ACS comments. Once the Congressional is closed, the TAS office should contact the ACS Support Liaison with the closing actions taken on the Congressional case. The ACS Support Liaison will document ACS with information secured from the TAS office. If the ACS follow-up date has expired, the ACS Support employee will contact the TAS employee for a status update and take the next appropriate action, i.e. move the accounts out of R2 (or S7 if an OAR and/or SCP account) into the next appropriate function for ACS processing.

(3) If the follow-up date has expired with no response from TAS, add another 7 days and make another attempt to contact TAS to request the status of the case. If there is no response from TAS after 7 days expire, elevate the issue to the ACS Support TAS Manager who will contact the TAS caseworker's manager. Ensure all actions taken on the account are documented clearly on AMS.

(1) Cases in R3 houses accounts referred for Fraud or petition for Tax Court.

(1) This section provides instructions on R4 function.

(1) R5 inventory maintains cases accelerated on IDRS to ACS with a TSIGN of 0120 or 0110 or are manually reassigned to R5 function unit to follow up with the taxpayer.

(2) Use the If/And/Then chart below to process cases accelerated to R5 function unit.

(3) Use the If/And/Then chart below when researching IDRS to identify the category involved.

(4) Use the If/And/Then chart below to process cases assigned to R5 to follow up with the taxpayer.

(1) Refer to procedures in IRM 5.19.1.6.4.10.1, Independent Reviewer Responsibility.

(2) This function unit houses the Callsite accounts.

(1) Accounts are systemically returned from the queue (ST24) to the R8 function when a new module reaches ST22 on IDRS.

(2) Cases are manually returned from the queue (ST24) to the R8 function after input of IDRS CC STAUP 2200 with TSIGN 0602 or 0604 for the following:

1. TSIGN 0602: Cases returned for further contact due to unresolved taxpayer issues.

2. TSIGN 0604: Cases returned to ACS from Appeals.

Note: For other cases, determine why the case was returned from the queue (ST24) by reviewing comments and notes documented in ACSWeb and AMS. Also, review CC: ENMOD for any history, TSIGN for the Collection Assignment Code (0602 or 0604) and TXMODA for any open or closed control bases.

(3) TSIGN 0604 is used by CDP caseworkers to bring accounts back to ACS when a CDP case is returned from Appeals. They monitor the case in accordance with IRM 5.19.8.4.14, Working Cases Back From Appeals. Cases can be identified on IDRS by a TC 521, STAUP 2200 and an IDRS control base with 'BKEND' as the activity.

(4) Systemic processing was implemented to automatically move returned cases to the appropriate function and if applicable issue the appropriate letter; however, there are instances where this does not occur. Take the following actions when the case does not move systemically:

1. Change the CLC code from "06XX" to "0000" by using CC: ASGNI/B. Refer to the Document 6209 for the appropriate TDA/TDI Assignment Codes.

2. Move cases to the appropriate function and set the correct follow up date if the taxpayer promised to take an action to resolve the case, (e.g.; file delinquent returns, and provide financial information) and the deadline plus the appropriate follow-up has not elapsed.

3. For all other cases, determine whether the case is TDI, TDA or combo case, if levy sources or phone numbers are available and if contact has been made in the last 12 months. Then identify the appropriate table (as follows) to use to take the next action.

(5) Use the following table to take the next action for TDI cases:

(6) Use the following table for TDA/Combo cases to take the next action, if levy source(s) are available:

(7) If there are no levy sources, and there is a telephone number available, and contact has not been made within the past 12 months, enter history code TOCN,,OC2TP or valid POA. Do not routinely return these cases to queue without fully analyzing to determine next action.

(8) Use the following table for TDA/Combo cases if no levy source(s) or telephone number(s) are available, or contact has not been made within the last 12 months:

(1) International cases with phone numbers requiring manual outcalls.

(1) Use the below table for the next appropriate action when directed from other sections of this IRM:

(1) Locator research is performed in I2 when a taxpayer's address and phone number information may no longer be valid.

(2) Call site should look for indications in comments that ADR research has begun or has been completed. Their processing steps and time frames are in IRM 5.19.16.3.4, Address Research (ADR) Processing.

1. Determine whether to wait for ADR or proceed with call site locator research. The issues are the time frames (up to 60 days), the case priority, and the availability of other locator sources, including levy sources that we could call or write.

2. If ADR has been completed, the Comments field may show up to two addresses where ADR issued an R-U-There letter but received no response. Beside the addresses, comments should show their sources:

• IDS CB = Trans Union Credit Bureau

• IDS CBRS = Currency and Banking Retrieval System (BMF only)

• IDS UFA = Unverified Forwarding Address

• IDS IRMF = Information Return Master File

• IDS ADR = No Alternative Addresses Found

(3) Prior Predictive Dialer Outcall Attempts made. For additional information see IRM 5.19.5.6.1, Predictive Dialer Procedures.

• Predictive Dialer Outcall results will be found in ACS on ACSWeb.

(4) The amount of I2 research required is dependent upon the dollar amount and local availability of locator sources.

(5) Cases in I2 may be worked via the I2 list or through next-case processing. The I2 lists shows cases with current or expired follow-up dates and is arranged in priority order and by ZIP code within priority. The List contains TIN, name and address of taxpayer, balance due amount, undeliverable mail indicator or IR issuance code if present, selection code on IMF return delinquencies, and secondary TINs and pre-labeled area that may be filled-in with results of research efforts.

• Research all cases on list and perform all terminal work

• Complete lists weekly

• List may be modified based on local work flow and locator sources, so what is referred to as the I2 List might be several lists, each structured to facilitate local research.

(6) When all required I2 work is completed input appropriate history code with parameter I2DONE. Document AMS with any pertinent information found.

(1) I4 inventory consists of balance due or combo cases which may require further locator research or perfection of the levy source address. If there is a stand-alone TDI account only, reassign case TOI5.

(2) Accounts are assigned to I4 with the following history codes:

1. TOI4,,POTCLSR (Systemically reassigned from E5 when there are no levy sources available for systemic levy issuance).

2. TOI4,,SYSLIEN (Systemically reassigned from E9 when a systemic FM10 has generated).

3. TOI4,,PREDDIALR (Systemically reassigned from CN through the Predictive Dialer Upload Program, after out call attempts are made and an action history code shows I2 done).

4. TOI4,,I2DONE or TOI4,CFOLDONE (Manually reassigned from other inventories for follow up action on attempts to locate the taxpayer.

5. TOI4,,LOCDONE cases systemically reassigned through GII Locator Process. GII performs all required research on IMF accounts (Accurint, TRDBV and IRPTR) and sends all overlay letters to possible addresses. Regarding BMF cases, GII will only perform IRPTR and INOLES and send overlay letters. The literal "MANLACC" is used when GII Accurint cannot be completed and must be performed manually.

(1) I5 contains stand-alone return delinquency cases where final attempts are made to locate the taxpayer prior to closing the case. If the account is a TDA or Combo (TDI plus ST22 TDA), reassign TOI4.

(2) Accounts are assigned to I5 with the following history codes:

• TOI5,,PREDDIALR (Systemically reassigned from CN through Predictive Dialer Upload Program, after out call attempts are made and an action history code shows I2 done)

• TOI5,,TDIONLY (Systemically reassigned from E3, E5, E9 after the balance due has been closed and only a return delinquency exists)

• TOI5,,I2DONE or TOI5,,CFOLDONE (Manually reassigned from other functions after all attempts to locate the taxpayers have been exhausted)

• TOI5,,LOCDONE (Systemically reassigned through GII Locator Process). GII conducts the required research for IMF accounts (Accurint, TRDBV and IRPTR) and sends all overlay letters to possible addresses. Regarding BMF cases, Accurint, BMFOLE IRPTR and INOLES will be completed. The literal "MANLACC "is used when GII Accurint cannot be completed and must be performed manually.

(1) Cases are reassigned to I7 when the next requested action is TFQU or TFRO.

(2) Review all TDI modules on COMBO cases for HINF TDI Selection codes (sel code 3X). If the TDI module contains a HINF selection code follow guidelines in IRM 5.19.2.8.11, HINF Referrals to refer the case to Exam.

(3) All TF actions will be systemically reassigned TOS9,28,nnnnn.

• TF actions input manually will result in an action history of TOS9,28,xxxxx, where xxxxx = employee number.

• TF action resulting from batch actions will generate an action history of TOS9,29,88888.

• TF actions resulting from weekly processing will generate a TOS9,99999.

(4) Callsite Management may exercise the right to direct employees not to send cases directly to the queue. In those situations, employees are to enter TOI7,,TFQU. I7 would then input action history TFQU,AOTO7000.

(5) Before sending unresolved cases to the queue, a NFTL determination is required. See IRM 5.19.4.5.2, Do Not File Decisions. Be sure a warning of NFTL filing is evident on each module per IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations.

(6) When sending cases to the queue input history code TFQU,AOTO7000.

(7) Be sure to document the case history.

(1) This function is for incoming calls.

(1) Balance due cases are assigned to E2 when a collection due process notice (LT11) is required prior to levy and was not issued systemically.

(2) If IDTHF alert is present on ACS, see IRM 5.19.5.5.2, Identity Theft Alert (IDTHF) and ACS Case Processing.

(3) E2 takes pre-levy actions specified inIRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing, generally requesting an LT11, then reassigning the case to E3 with a 53-day follow-up to levy.

(1) E3 inventory is used to house cases determined to be eligible for systemic levy.

(2) This inventory will be handled systemically only if otherwise directed by Headquarters.

(1) E4 inventory is used to house cases determined to be ineligible for systemic levy by the ACS System.

(2) If IDTHF alert is present on ACS, see IRM 5.19.5.5.2, Identity Theft Alert and ACS Case Processing.

(3) Manually reassigned by other call site employees who are not authorized to initiate a levy but who see that the notice requirements in IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing) and IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing, are met.

(4) All E4 accounts require manual processing. Process the inventory following E4 guidance found in IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing).

(1) Cases are housed in this inventory for follow-up after issuance of a levy. See IRM 5.19.4.4.9, Levy Follow-Up Procedures and Guidelines. See IRM 5.19.4.3.12, Issuing Levies.

(1) This is a reserved inventory.

(1) If an account in E5 receives at least 2 payments within 90 days that account will be systemically reassigned to E7.

(2) This prevents the account from being closed systemically, when levy proceeds are being received. See IRM 5.19.4.4.6, Continuous Wage Levies - E7 Payment Processing, when working these cases.

(1) This function unit contains accounts moved by headquarters from H7 that Identity Theft Program has deemed closed. These accounts have available levy source and we can pursue collection by taking enforcement action. These accounts should be worked following the procedures in IRM 5.19.5.9.3, E4 - Manual Levy Processing.

(1) ACS reassigns to E9 with a 25-day follow-up accounts with an aggregate assessed balance of $10,000 or more where the system generated an LT39, Reminder Notice. See IRM 5.19.5.4.10, Reminder Notices for more information about the Reminder Notice program.

(2) Employees GS-6 or higher (GS-8 if not in Compliance/Collection) are delegated authority to request NFTL.

(3) Refer to IRM 5.19.5.5.1, IMF - Shared Responsibility Payment (5000A) first if the account contains a MFT 35 Shared Responsibility Payment to determine how to proceed with the E9 procedures.

(4) When the case appears on the follow-up date, make a NFTL determination as stated in IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations and be aware of when not to file a NFTL as stated in IRM 5.19.4.5.2, Do Not File Decisions. Generally, if there has been no personal taxpayer contact and the aggregate assessed balance specified is $10,000 or more, the determination will be to request NFTL by entering History Code FM10. Ensure warning of NFTL has been sent previously as stated in IRM 5.19.4.5.3.1, Before Filing NFTLs. The NFTL cannot be systemically generated if there is an unreserved TC470 on the account. If there is a TC 470 on the account and it is determined that the NFTL should be filed prepare Form 12636 manually.

(5) Cases often will show some taxpayer contact. Sometimes, case resolution may be imminent. The LT39 is issued based on the number of weeks after the latest written notice to the taxpayer, plus an expired follow-up date. There may have been taxpayer contact before or after the LT39 that affects whether a NFTL is appropriate.

1. Do not file a NFTL if comments or history codes show taxpayer contact or a pending action suggesting the taxpayer is working with the Service to resolve the account, and the deadline for the taxpayer's commitment has not elapsed.

2. Do not file a NFTL if the aggregate assessed balance is below $10,000.

3. Do not file a NFTL if the documentation shows that the case meets any criteria in IRM 5.19.4.5.2, Do Not File Decisions, or IRM 5.19.4.5.3, NFTL Filing Decisions.

4. Otherwise, request a NFTL by entering History Code FM10. See IRM 5.19.4.6, Procedures for Filing NFTL, for additional instructions about NFTL, particularly situations requiring uncommon procedures.

(6) If the decision is not to file a NFTL, note the reason in comments.

(7) After making the NFTL determination, take the next action to resolve the case and reassign it from E9.

1. Initiate other simultaneous enforcement actions if there is a levy source and no pending action resulting from a contact after LT39 issuance. Issue an LT11, if needed prior to levy and it meets the criteria in IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing) or issue a levy, if the criteria has been met. This decision is easier if the previously assigned function/unit was E2 where an LT11 was the next expected action, E3 where levy was the next expected action, or E5 where a subsequent levy was likely but enforcement usually can be pursued on cases reassigned from Contact, from Investigation locator units, or from R8. If an LT11 is issued, the system assigns the case to E3 with a 53-day follow-up. If a levy is requested, the system assigns the case to E5 with a 47-day follow-up.

2. If there is no levy source or if the determination has been made not to take enforcement action at this time, then review documentation, take the next appropriate action, and reassign to the proper function/unit. Input a follow-up date consistent with deadline/action. Some examples are:

IF	THEN
A phone number is available and prior telephone contact has not been attempted.	Reassign case to CN for telephone contact.
There is no phone number or telephone contact was previously attempted.	Reassign case to I2 for locator research.
I2 research has been completed and no telephone number is available.	Reassign case to I4 for further locator research .
I4 has been completed and case cannot be closed unable to locate or unable to contact. Follow instruction outlined in Exhibit 5.19.5-7, Field Queue Bypass Criteria.	If TFQU criteria has been met input TFQU,AOTO7000. If TFRO criteria has been met input history code TOI7,,TFRO. Note: The case should not meet imminent CSED (8 months or less), see IRM 5.19.5.8.4, I7 - Transfer Actions
Determination is not to file NFTL due to: Bankruptcy Decedent with no surviving spouse Decedent Sole Proprietor	Reassign case to R4.
If none of the above apply	Reassign the case back to the function/unit it was in immediately prior to E9.

3. A few cases will show activity after system reassignment to E9. If the taxpayer called or wrote in response to the LT39, the employee who took the call or processed the correspondence usually makes a NFTL determination and moves the case to another function/unit for follow-up based on the taxpayer contact. For cases left inadvertently in E9 after taxpayer contact, or where information other than a taxpayer contact posted after system assignment to E9, review documentation closely to determine the proper function/unit and follow-up date for the next action. Reassign the case as needed.

4. For a case that an employee manually assigned to E9 the comments should show the next requested action after NFTL filing. If it does not show the next requested action and the next action is not apparent, or if the NFTL request was incorrect, reassign it to the originating function/unit with a next-day follow-up. To expedite their corrective action, consider calling the requestor or that employee's manager so the case can be TIN accessed.