Part 4. Examining Process
Chapter 4. Audit Information Management System (AIMS) – Validity and Consistency
Section 25. Quick Assessments
4.4.25 Quick Assessments
Manual Transmittal
July 11, 2024
Purpose
(1) This obsoletes IRM 4.4.25, Audit Information Management System (AIMS) - Validity and Consistency, Quick Assessments.
Material Changes
(1) The material in this IRM is not part of the Validity and Consistency of AIMS and is being obsoleted. Changes are reflected in the table below:
IRM Reference | Description of Changes |
|---|---|
IRM 4.4.25.1, Program Scope and Objectives, IRM 4.4.25.1.1, Background, IRM 4.4.25.1.2, Responsibility, IRM 4.4.25.1.3, Related References, IRM 4.4.25.2, Introduction | Obsoleted: These sections are for information only and do not contain any procedures. |
IRM 4.4.25.3, Special Processing - Assessments $100,000,000 or Greater | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.1. |
IRM 4.4.25.4, Case File Not Ready for Final Closure, CCP Responsibility | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.2. |
IRM 4.4.25.5, Quick Assessments on Civil Penalties, Form 8278, CCP Procedures | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.3. |
IRM 4.4.25.6, Research and Actions Required Prior to Quick Assessment, CCP or Campus Examination Procedures | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.4. |
IRM 4.4.25.7, 23C Date | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.5. |
IRM 4.4.25.8, Excess Credits On Account | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.6. |
IRM 4.4.25.9, Deficiency/Overassessment | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.7. |
IRM 4.4.25.10, Delinquent Return Quick Assessment | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.8. |
IRM 4.4.25.11, Forwarding Quick Assessments to the Campus, CCP Responsibility | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.9. |
IRM 4.4.25.11.1, Follow-up on Quick Assessment Form 3210, CCP or Campus Examination Procedures | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.9.1. |
IRM 4.4.25.12, Quick Assessment Verification Form 3552, CCP or Campus Examination Procedures | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.10. |
IRM 4.4.25.21.1, Follow-up on Form 3552 | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.10.1. |
IRM 4.4.25.13, Second Adjustment Document, Form 5344 or Form 5403, CCP Responsibility | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.11. |
IRM 4.4.25.13.1, Form 5344 or Form 5403 Entries | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.11.1. |
IRM 4.4.25.14, Processing Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.12. |
IRM 4.4.25.14.1, Form 2859, Part D Entries | Obsoleted: Procedures can be found in IRM 4.38.1.7.3.4.12.1. |
Effect on Other Documents
IRM 4.4.25, dated 11-29-2022, is obsolete as of the IRM effective date.
Audience
Large Business and International (LB&I) and Small Business / Self-Employed (SB/SE).
Effective Date
(07-11-2024)
Antoine D. Brown
Director, Operations Support, Technology Solutions
Small Business/Self-Employed Division
