8.20.5. Carding New Receipts

(1) Depending on the type of case, the administrative file may contain the returns of the taxpayer, consent to extend the statute if needed, examining officer's report, and other documents relating to the taxpayer's liability for the year or years involved, such as protests or petitions, claims for refund or abatement, and other pertinent documents or papers.

(2) Generally, examination sourced administrative files are transmitted to Appeals, along with an AMDISA print for each return reflecting a current Audit Information Management System (AIMS) Status of 81, and/or an IDRS command code AMCLS print for each return. The following case types are exceptions:

• Campus Claim cases

• Collection cases

• Penalty Appeal (PENAP) cases

(3) When the taxpayer electronically files their tax return, the Service neither maintains, nor creates a paper copy of the return, however for Docketed cases, a print of the electronically filed return must be included in the administrative file provided to Counsel for answer to the petition. APS must verify the return was electronically filed by checking the File Location Code (FLC) in the TC 150 DLN. The FLC is the first and second digit of the TC 150 DLN.

(4) The administrative file for an electronically filed tax return must include a print of the electronically filed return from one of the following sources/systems:

• IDRS TRPRT

• CFOL RTVUE

• Modernized E-File (MEF) RDD

• IMS

• This list may not be all inclusive as a result of changes to existing systems or implementation of new systems

(5) For additional resources specific to electronically filed returns see:

• IRM 2.3.11, Command Codes TXMOD and SUMRY

• http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch04.5.htm#electronic

• Document 6209, Section 4 - Document Locator Number, Subsection 5 - Individual Master File (IMF) Electronically Filed Returns General IRS Processing Codes and Information

• http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/trdbv_form.htm

(1) APS will verify the contents of the administrative file to determine if all documents, returns, etc. which are listed on the transmittal are present in the file upon receipt in Appeals.

(2) APS will review and determine the statute date on all tax periods received in Appeals, and will verify that there are at least 365 days remaining on the assessment statute before accepting the case. If there are less than 365 days remaining on the assessment statute, the APS Tax Examiner will generally not accept the administrative file in Appeals unless one of the exceptions applies.

(3) For additional guidance see:

• IRM 8.21.2, Cases Not Accepted by Appeals

• IRM 8.21.2, Actions When Statute Date is Uncertain

• IRM 8.20.5.3.1.3, Cases Not Accepted by Appeals

• IRM 8.20.5.5.2, Docketed Cases Received in Appeals

• IRM 8.20.5.5.3, Docketed Case Carding (Compliance-Issued Statutory Notice of Deficiency (SND))

• IRM 8.20.6, Petitioning/Non-Petitioning Taxpayer, or Non-Petitioned Year(s) in Multiple Year Compliance-Issued SND for instructions on docketed cases received in Appeals and processing information for Non-Petitioning Spouse cases. Docketed cases and Non-Petitioning Spouse cases should NOT be returned to the originating function.

(4) The APS Tax Examiner will alert their Processing Team Manager (PTM) when cases with less than 365 days remaining on the assessment statute are received in Appeals.

(5) Once the contents of the administrative file and the statute date are verified, date stamp the Form 3210, sign the acknowledgment copy of the Form 3210 and return it to the originator. Place a copy of the receipted Form 3210 in the administrative file.

(1) There are several cases that Appeals will not accept:
Compliance Examination Source Case Parameters:

• Compliance Examination case on which the ASED, or extended ASED has expired on a tax period that is not suspended due to a timely issued Statutory Notice of Deficiency and also does not include a properly executed Form 10498-B, Joint Investigations Intent to Solicit Consent to Extend Statute for the expired ASED tax period.

• Compliance Examination case received with less than 365 days remaining on the ASED unless one of the exceptions identified in IRM 8.20.5.3.1.2 (2) applies.

• Compliance Examination case received with an unassessed agreement in the administrative file.

• Compliance Examination case in 90-day status but also with Form 8626, Agreement to Rescind Notice of Deficiency signed by both the taxpayer and/or representative, and the designated official of the Internal Revenue Service and less than 365 days remain on the statute when the case is received in Appeals. If at least 365 days remain on the statute, accept the case and card it on ACDS.

• Compliance Examination Jeopardy or Termination assessment unless a Statutory Notice of Deficiency has been issued and the taxpayer has filed a petition with the United States Tax Court (USTC). The only exception for this case type is when the case is received in Appeals for administrative review, pursuant to IRC 7429.

• CDP cases that do not include Form 14461, Transmittal of CDP/Equivalent Request Hearing, or Form 12153-B, Referral Request for CDP Hearing from ACS Support (with instructions).

• OIC cases where the taxpayer’s appeal was not postmarked within 30 days of the rejection letter. Collection Statute Expiration Dates (CSED) on untimely appeals are not suspended.

  Note: Most Collection cases can now be appealed per statutory provisions. Those provisions may suspend the statute dates.

• Pre-assessed Trust Fund Recovery Penalty (TFRP) Taxpayer Bill of Rights 2 (TBOR2) cases where the taxpayer appealed after 60 days from the date of Letter 1153 (DO).

  Caution: Letter 1153 (DO) gives the taxpayers 60 days to appeal a proposed TFRP assessment (75 days if the letter was mailed to an address outside the United States). If a taxpayer appeals a proposed TFRP after the 60/75 day period, there is no suspension period while the untimely filing is rejected (although the assessment period will not expire until the date 90 days after the date on which the 60-day notice was mailed or delivered in person). In counting the 60 days, do not include the date on the Letter 1153 (DO) or the delivery date, if the letter was delivered in person by the revenue officer.

  Reminder: In determining the timeliness of the protest, the guidelines in IRC 7503 should be followed, which state, in part: "When the last day prescribed under authority of the Internal Revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday."

  Note: If the protest was not timely, the case will be returned to the Collection Technical Services Advisory control point monitor for assessment. The taxpayer must then file a Form 843, Claim for Refund and Request for Abatement for consideration by the appropriate IRS office and if the claim is partially or fully disallowed, the taxpayer can invoke their right to a hearing by Appeals. If the ASED will expire within 30 days, notify your PTM and return the case to the originator using overnight priority mail.

(2) If an APS employee receives any of the cases listed above for carding in, alert the PTM prior to returning the case to the originating function for direction on how to proceed.

(1) Cases including one or more tax period(s) with open AIMS controls are received in Appeals in AIMS Status 81, Not Assigned Appeals. Each tax period’s AIMS control must be updated to Status 80 Non-Docketed or Status 82 Docketed at the time the case is carded on ACDS. The Bipartisan Budget Act-BBA (formerly TEFRA) cases are updated to Appeals in Status 71 and must be updated to Status 70 if non-docketed or Status 72 if docketed.

1. Use CC: AMSTUA to update AIMS to Status 80, if the return is non docketed, or to Status 82 if the return is docketed

Note: When updating to Status 82, a TC 520 cc 72 will be systemically generated. If the TC 520 cc 72 is input manually via CC REQ77 and there are no open AIMS controls at the time of closing, then the TC 520 must be reversed manually.

2. Use CC: AMSTUB to update the ASED when appropriate and necessary

(2) See IRM 8.20.5.3.1.2 (2) for several examples of case types that will not have AIMS controls. The list is not all inclusive.

(1) If APS receives a new case for carding and it should have been routed to another Appeals Office, the receiving APS office must card the case on ACDS prior to transferring it to the appropriate Appeals Office. Carding the case will ensure the statute is protected.

(1) Work unit numbers (WUNOs) are established on ACDS as follows:

1. Non-docketed - generally cases that have returns with the same Taxpayer Identification Number (TIN) and Master File Tax (MFT) code received at the same time (that are included in a Revenue Agent's Report (RAR) or other tax computation document) will be one WUNO.

2. Docketed - every docket number is carded as a separate WUNO. See IRM 8.20.5.3.1.6 (2) below for more specific carding guidance on Non-Petitioning Spouse (NPS) or Non-Petitioning Year (NPY) cases.

3. Exception to the Docketed carding rules for a closed CDP Notice of Determination issued on a Married Filing Joint MFT 30 account, see IRM 8.20.6, Petitioned CDP Cases - DCJUR.

(2) The Compliance Examination functions issue separate statutory notices of deficiency (SND) to each taxpayer on a jointly filed tax return and may occasionally issue a separate SND for each tax period for examinations involving multiple years. Separate WUNOs are required for each docket number. For guidance on carding a Petitioning/Non-Petitioning Spouse case or a Petitioned/Non-Petitioned Year case type, see:

• IRM 8.20.5.5.5, Non-Petitioning Spouse (NPS) Cases

• IRM 8.20.5.5.7, Non-Petitioned Year (NPY) Case Carding

(3) Special procedures will apply for the following types of docketed or non-docketed cases covered later in this IRM. See the alphabetical list below:

1. Abatement of Interest Case Carding IRM 8.20.5.6

2. Administrative and Litigation Case Carding IRM 8.20.5.7

3. Allocated Tip Tax Case Carding IRM 8.20.5.8

4. Audit Reconsideration Case Carding IRM 8.20.5.9

5. CDP ABINT Case Carding IRM 8.20.5.13.1.6.2

6. CDP - Carding Related Cases Requiring Separate WUNOs IRM 8.20.5.13.1.6

7. CDP and EH Case Carding IRM 8.20.5.13.2

8. CDP/EH Cases With Special Carding Requirements IRM 8.20.5.13.2.1

9. CDP/EH Offer in Compromise (OIC) Case Carding IRM 8.20.5.13.1.6.1

10. CDP Innocent Spouse Case Carding IRM 8.20.5.13.1.6.3

11. CDP Liability Issues Case Carding IRM 8.20.5.13.1.6.4

12. CDP Separate Timeliness Determination Case Carding IRM 8.20.5.13.1.3.1

13. Civil Penalty (MFT 13 & MFT 55) Case Carding IRM 8.20.5.32.1

14. Claims and Overassessment Case Carding IRM 8.20.5.10.1.1

15. Collection Appeal Program (CAP) Case Carding IRM 8.20.5.11

16. Delegation Order (DO) 4-25 Case Carding IRM 8.20.5.15

17. Dyed Fuel and Refusal Penalty Case Carding IRM 8.20.5.16

18. e-file Case Carding IRM 8.20.5.19.1

19. Early Referral Issue Case Carding IRM 8.20.5.17

20. Earned Income Tax Credit (EITC) Recertification Program Case Carding IRM 8.20.5.18

21. Employee Tax Compliance (ETC) Case Carding IRM 8.20.5.20

22. Employment Tax Case Carding IRM 8.20.5.21

23. Estate Tax Case Carding IRM 8.20.5.22

24. Estate Tax IRC 6161 and IRC 6166 Case Carding IRM 8.20.5.23

25. Excise Tax Case and Excise Tax Claim Case Carding IRM 8.20.5.24

26. Fast Track Mediation (FTM) Case Carding IRM 8.20.5.25

27. Fast Track Settlement (FTS) Case Carding IRM 8.20.5.26

28. FBAR (Report Of Foreign Bank And Financial Accounts) Penalty Case Carding IRM 8.20.5.27

29. Freedom of Information Act (FOIA) Case Carding IRM 8.20.5.28

30. Gift Tax Case Carding IRM 8.20.5.29

31. Innocent Spouse Case Carding IRM 8.20.5.30.5

32. IRC 6038 - Accelerated International Penalty Case Carding IRM 8.20.5.32.2

33. IRC 6673 Penalty (Sanctions and Costs Awarded by the Courts (Reconsideration) Case Carding IRM 8.20.5.32.7

34. IRC 6676 Penalty Case Carding IRM 8.20.5.32.3

35. IRC 6682 Withholding Compliance (WHC) Program Case Carding IRM 8.20.5.32.8

36. IRC 6707A Penalty Case Carding IRM 8.20.5.32.5

37. IRC 670X - Abusive Transaction Penalties Case Carding IRM 8.20.5.32.4

38. Multiple Filer Form 1040 Cases IRM 8.20.5.4.1.3.1

39. Net Rate Netting Request Case Carding IRM 8.20.5.10.1.2

40. Non-Petitioning Spouse (NPS) Cases IRM 8.20.5.5.5

41. Non-Petitioned Year Case Carding IRM 8.20.5.5.7

42. Non-TEFRA Flow-Through Entity Returns Related to a Non-Docketed Case Carding IRM 8.20.5.4.1.4.1

43. Non-TEFRA Flow-Through Entity Returns Related to a Docketed Case Carding IRM 8.20.5.4.1.4.2

44. Offer in Compromise Case Carding IRM 8.20.5.31

45. Penalty Appeal (PENAP) Case Carding IRM 8.20.5.32.6

46. Return Preparer Penalty (RPP) Case Carding IRM 8.20.5.32.1.1

47. Substitute for Return (SFR) and IRC 6020(b) Case Carding IRM 8.20.5.34

48. TEFRA Investor (TEFRAI) Case Carding IRM 8.20.5.35.3

49. TEFRA Key Case Carding IRM 8.20.5.35.2

50. Tax Exempt/Government Entities (TE/GE) Cases IRM 8.20.5.36

51. Transferee/Transferor Cases IRM 8.20.5.37

52. Trust Fund Recovery Penalty (TFRP) Cases IRM 8.20.5.38

(4) In those special situations above where multiple cases are assigned to a WUNO, the following rules apply:

1. A WUNO must have one case designated as the "key case."

2. The APS Tax Examiner will enter the key case first and the related cases last.

3. See IRM 8.20.5.4.1.3.2, Related/Reference Cases on ACDS, for additional information.

(1) Original returns must be received in the following situations:

1. Fraud case

2. Delinquent return

3. Jeopardy assessment

(2) The cases referred to in (1) above may be accepted without the original return if the case file contains an unfilled requisition, a print of the electronically filed return, or a copy of the return. However, fraud cases are only accepted under this paragraph if the missing original returns do not seriously weaken the Government’s position. The Appeals Technical Employee (ATE) will make this decision.

(3) If it becomes necessary for Appeals to issue a Statutory Notice of Deficiency (SND), or if the case develops into one of the other exceptions in (1) above, the ATE may request the original return through their secretary/administrative assistant, or through APS, if secretarial/administrative IDRS support is not available.

(1) Administrative files closed to Appeals via CC: AMCLSE are transmitted to Appeals, along with an AMDISA print for each return reflecting a current AIMS Status of 81, or an AMCLS print reflecting each return on AIMS.

1. Update AIMS to Status 80 if the return is non-docketed.

2. Verify the statute date on AIMS and, if necessary, update the statute date on AIMS using AIMS CC: AMSTUB.

(2) When the taxpayer electronically files their tax return, the Service neither maintains, nor creates a "paper copy" of the return, however, for a physical (non-electronic) administrative file submitted to Appeals, a print of the electronically filed return must be included. The administrative file for an electronically filed tax return will include a print of the electronically filed return from one of the following sources/systems:

• IDRS TRPRT

• CFOL RTVUE

• Modernized E-File (MEF) RDD

• IMS

• (This list may not be all inclusive as a result of changes to existing systems or implementation of new systems)

• IRM 2.3.11, Command Codes TXMOD and SUMRY

• http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch04.5.htm#electronic

• Document 6209, Section 4 - Document Locator Number, Subsection 5 - Individual Master File (IMF) Electronically Filed Returns General IRS Processing Codes and Information

• http://serp.enterprise.irs.gov/databases/irm-sup.dr/job_aid.dr/command-code.dr/trdbv_form.htm

(1) Establish WUNOs on ACDS as follows:

1. Non-docketed - generally cases that have returns with the same TIN and MFT received at the same time and that are included in an RAR or other tax computation document are one WUNO.

2. Non-docketed Non-TEFRA Flow Through Entity Returns - are carded per procedures provided in IRM 8.20.5.4.1.4.1, Non-Docketed Non-TEFRA Flow Through Entity Returns Carding beginning on July 1, 2017.

(2) In situations where multiple cases are assigned to a WUNO, the following rules apply:

1. A WUNO must have one case designated as the "Key Case"

2. A Key Case WUNO must have one or more cases designated as the "related case(s)"

(3) The APS Tax Examiner will validate all critical data fields (CDFs) after establishing the case on ACDS. See IRM 8.20.5.3.2, AIVP Create Case Validation for the Create Case Validation critical data fields.

(1) Prior to January 1, 2002, the non-TEFRA flow through entity returns were carded as reference returns and linked to the investor key case in the same WUNO.

(2) From January 1, 2002 to February 29, 2016, the non-TEFRA flow through entity returns were established as a separate WUNO, which allowed the Appeals Technical Employee to apply time to each return/entity rather than applying all the hours to only the investor key case (MFT 30).

(3) From March 1, 2016 through June 30, 2017, the non-TEFRA flow through entity returns were established as a reference return and linked to the investor key case in the same WUNO per an Appeals process improvement team.

(4) Beginning on July 1, 2017, the carding procedures established on March 1, 2016 are repealed to resolve unforeseen database and reporting problems created by the change established per (3) above.

(1) Operating Divisions and functions that issue notices which include the right to file a petition with the United States Tax Court (USTC), are responsible for monitoring the Docket List to determine if a petition is filed in response to a letter or notice they’ve issued. The following list identifies two general (but not all inclusive) categories of notices which may include the right to file a petition with the USTC:

• Statutory Notice of Deficiency (SND)

• Notice of Determination (NOD)

(2) If a petition is filed, the function in the Operating Division that issued the notice is responsible for locating the case and processing it to Appeals using Disposal Code 11, within ten (10) calendar days from receipt of the Docket List.

(3) The U.S. Tax Court requires the filing of an "answer" by the Commissioner of Internal Revenue in all docketed tax cases.

(4) Employees responsible for monitoring the Docket List must be aware of and take all necessary actions to ensure Counsel receives docketed administrative files with sufficient time remaining to meet the due date established by the U.S. Tax Court to answer the petition.

(5) The answer due date, or the time within which the petition must be answered, is set by the Tax Court at sixty (60) days from the date the petition is served on the IRS.

(6) Counsel needs time to prepare the answer, therefore APS must make every effort to card the administrative file and send it to Counsel via a mail delivery system that ensures it is received in Counsel no later than twenty (20) days prior to the answer due date.

(7) In the instance where a taxpayer provides supporting documentation to the business units in response to a Statutory Notice of Deficiency issued by that business unit, it is possible for that business unit to accept the information and formally "no change" the case. Whenever this occurs, the function receiving and accepting the taxpayer’s documentation as fully resolving the proposed adjustments included on the SND they issued, must certify in writing that they have reviewed the documentation and determined that no changes are needed to the taxpayer’s return as filed. The function will prepare and sign a Form 14121, No Change Certification, which must then be transmitted via EEFax or email to the Field Counsel attorney assigned the petitioned case as well as to the APS DIMS Team. Upon receipt of Form 14121, the DIMS TE must coordinate the disposition of the newly No-Changed case with the respective Counsel Attorney. This "Docketed No Change Certification" procedure:

1. Enables the business units to close their case and avoid retrieving and sending the administrative file to Appeals/Counsel

2. Notifies the APS DIMS Team that the administrative file is not needed, stops additional efforts to retrieve the file

3. Allows the APS DIMS Team to close the case on DIMS

4. Provides Counsel with sufficient information to concede the case on answer

(8) See IRM 8.20.5.5.3.1, Compliance Function No-Changes the Statutory Notice of Deficiency (SND) for additional information.

(1) The following table provides a time line for various actions required, beginning on the day the petition is served on the IRS.

(1) In Appeals, the APS DIMS Team is responsible for downloading the Docket List file Counsel placed on the server and posting it on Appeals' automated system, "Docket Information Management System (DIMS)."

(2) Each day that a new docket list is received, the DIMS Tax Examiners (TEs) will take the following steps:

1. Print new docket lists (for their assigned AOCs),

2. Research TLCATS and print Case Screen 1 (CSC1) for each docket number, and

3. Research ACDS (open and closed) by Name and EIN.

(3) Each week the DIMS TE (or PTM) will generate and work the DKLSTXXX and the LACTION 11 Day follow-up report for their assigned DIMS location.

(4) For any case showing on the list with a follow up date of 11 days or more, research AMDISA and note the AIMS status and status date on DIMS according to the If/Then Table below:DIMS Tax Examiner Actions Based on the AIMS Status

(5) Any petition filed with the USTC prior to the IRS issuance of a Statutory Notice of Deficiency (SND) (Examination), Notice of Determination (Collection), or CDP/EH decision letter is premature and will be “Dismissed for Lack of Jurisdiction” via an Order to Dismiss. When such a case appears on the Docket Listing the APS DIMS Team must take additional actions to ensure the ACDS Record accurately reflects the true status/condition of this case type. The following factors must be considered:

• AIMS controls if open, will be open in Examination Status because the audit has not been concluded and an SND has not been issued

• IDRS History or TC 922 indicates there is an open AUR exam

• APS will not be able to locate a copy of the SND because one has not been issued

• Petition will not include a copy of the SND but may instead include a pre-SND letter (15-day / 30-day / 60-day) which does not confer Tax Court rights to the taxpayer

• Petitioners administrative file will be physically in the respective auditor’s/examiner’s inventory, not in Technical Services inventory

• ASED jurisdiction remains with Examination and the ASED is not suspended as a result of a prematurely filed petition

• Once the petition is verified as premature, the DIMS Team follows carding procedures in IRM 8.20.5.5.1.5.1, Premature Petition Carding and Certification Procedure.

(6) For any petitioned case showing on the list with a follow up date of 40 days:

• Create a dummy file following established procedures using all available IDRS database information.

• Review the caption on CATS and compare it with the filing status on IDRS.

• Create MFT 31 Case Summary Cards for possible NPS cases controlling the statute date on ACDS.

• Contact the Counsel Attorney (via email) and request notification if a NPS assessment is required.

(7) The APS DIMS Team is responsible for securing administrative files for all Appeals Operations.

(8) The source function sends the administrative file directly to the Appeals office designated on the Docket List. The APS DIMS Team is responsible for making the initial and follow-up contacts to locate the administrative files if the file is not received in Appeals within ten (10) calendar days of appearing on a Docket List.

(9) The APS DIMS Team contacts the source function responsible for sending the case to Appeals to obtain the file(s).

(10) If the case is not on AIMS, the APS DIMS Team takes the following steps to secure the case file:

1. Request the file using command code ESTAB or FAX the request to the appropriate Campus. Enter the full name and mailing address of the Appeals office where the file is to be sent, along with the statement "Appeals - Expedite Request."

2. Follow-up by telephone with the appropriate Campus, if the case is not received within seven (7) business days.

3. Contact Examination to ensure AIMS is re-opened and updated to Appeals Status, if the case was previously on AIMS.

4. Add a DIMS Tracking contact to record the actions taken.

(11) Within two (2) business days of receipt, the APS office that receives the file will:

1. Acknowledge receipt of the case via Form 3210

2. Contact the DIMS employee assigned to their AOC to request the ACDS database be transferred

3. Verify the information in the case file once the database is transferred

4. Review the petition and if appropriate, perfect the account information on:
   • ACDS
   • AIMS
   • IDRS

5. Update ACDS Action to ANSWER

6. Prepare Form 14758, Appeals/Counsel Routing Coversheet and affix on top of the case

7. Transmit the file to Counsel for answer

(12) DIMS Tracking is closed by the DIMS employee upon transfer of the database to the applicable AOC.

(1) The APS DIMS Team is responsible for:

1. Creating skeletal records on ACDS for every docket number on a docket list

2. Uploading Tax Court petitions to ACDS as a case file attachment within 2 business days of receipt of the Docket List

3. Deleting the petitions from the shared folder after uploading them to ACDS

4. Researching docket lists to identify Appeals Office Codes (AOCs)

5. Preparing dummy files for answer

6. Promptly sending files to Counsel by fax or overnight mail

7. Carding, monitoring and closing Premature Petition cases

(2) The process of establishing skeletal records was implemented to:

• Provide an automated method for follow-up and monitoring of dummy files

• Reduce processing and forwarding time on docketed administrative files when received in the local office

• Increase database accuracy

(3) The DIMS Team controls skeletal records on ACDS by using the action code DKLSTXXX. The action code indicates that a docket list has been received and receipt of the administrative file from Compliance Examination is pending. The "XXX" is a placeholder for input of the correct AOC for the case.

(4) When a case first appears on a docket list, the DIMS Team creates the skeletal record using information from TLCATS (print CSC 1) to input key data fields on ACDS. The cases are controlled on ACDS using Fresno's AOC to enable the DIMS Team to generate follow up reports.

(5) The skeletal record must be established within 2 business days from receipt of the docket list.

(6) When a case is received by an APS office the PTM or designee will:

1. Use the DIMS contact list on the APS home page to identify the DIMS Tax Examiner (TE) assigned to their AOC and request that the skeletal record be transferred (the DIMS TE will transfer the skeletal record to your AOC and will close DIMS)

2. Analyze the information in the administrative file

3. Update ACDS RECDATE to the actual date received in their office update AIMS as appropriate

4. Update the DKTAD original date

(7) If a case remains on the "DKLSTXXX" list for 40 days, Fresno DIMS Team will create a dummy file for answer.

(8) The dummy file consists of copies of all available information obtained from a variety of sources. Most IRS Campus Examination sourced cases are controlled on the Correspondence Examination Automation System (CEAS). In Appeals, designated DIMS Team and Fresno APS employees have research only permission to access CEAS, Report Generation Software (RGS) and Account Management System (AMS).

(9) A "dummy" administrative file contains all available information related to the case. The dummy file for answer purposes should contain, at a minimum:

• CEAS information, if available, or if not, a clearly visible statement that no CEAS is available

• RTVUE print from IDRS

• Transcript of account, TXMOD, MFTRA, IMFOL, etc.

• Form 14758, Appeals/Counsel Routing Coversheet

(1) Using TLCATS and the documents in the case file, update ACDS as needed. If any critical data elements were corrected, the validation needs to be completed.

(2) Complete items on the case inventory and return information screen as applicable and in accordance with established procedures. Follow normal ACDS procedures found in IRM 8.20.3, Account and Processing Support (APS), Appeals Centralized Database System (ACDS) for ACDS fields and acceptable data.

(3) When establishing a docketed case on CASES, follow the instructions provided in IRM 8.20.3, Appeals Centralized Database System (ACDS) and follow the additional instructions described below:

• PART is blank because the case has not been assigned to an ATE.

• Leave the AO - Appeals Officer (userid/POD/Group) field blank on a docketed case since an answer to a petition is required by Counsel and an assignment is not being made.

  Note: ACDS refers to Appeals Officer which is also the Appeals Technical Employee (ATE).

• REQAPPL (Request Appeal - Date Taxpayer Requested Appeal) - Use the date the petition was filed.

• DKTNO (Docket Number) is the number used by Tax Court for control purposes when a petition is filed and also by District Court or Claims Court when a complaint is filed. This item is only completed in docketed cases. Every docket number will be a separate work unit. The information for this can be obtained from various documents in the administrative file, i.e., petition previously uploaded onto ACDS, docket list, etc. The docket number for Tax Court cases is written in NNNNN-YY format, with N being the number and Y being the year docketed. See IRM 8.4.1, Designations Identifying Types of Docketed Cases for a description of all docket number identification terms or letters that further identify the type of docketed case.

• DC OFFICE (Counsel Office) is only completed in docketed cases. Enter the three digit Counsel office location as identified on the Docket List or TLCATS. For a list of Counsel Office codes see IRM 8.20.3-3, Counsel Office Codes.

• ATTORNEY (Counsel Attorney) is only completed in docketed cases. Enter the name of the Counsel Attorney as shown on TLCATS (Last Name, First Name) or enter "Unassigned" if the case hasn’t been assigned.

• SNTYPE is completed on all docketed cases if a notice of deficiency or determination letter or other notice was issued. Enter the SND/NOD type (030X, 090X, 150X, 180X) based on the type of notice issued and the number of days during which, the taxpayer can file a petition with the United States Tax Court (USTC). See IRM 8.20.3, SNTYPE (Source and Type of Notice of Deficiency/Determination Letter Issued, for a listing of valid SNTYPEs.

• SNDATE - Enter the date the SND/NOD was issued.

• DKTAD - A date must be entered in the fields as follows:
  Date DKTAD Skeletal - Entered by the DIMS Team Tax Examiner when the case is created on ACDS. Do not remove this date.
  Date DKTAD Dummy - Date dummy file is created. Date is input by the DIMS Team Tax Examiner. Do not remove this date even if the original administrative file is received.
  Date DKTAD Original - Required for all docketed cases when the original docketed case is received. This is the date the case is received and it is input by the APS Tax Examiner who receives the original administrative file. Do not remove this date.

• Enter DOCKT in the Statute Code field.

(4) Upon receipt of the original administrative file, update the AIMS Status for the docketed TIN and Tax Period(s) to 82 using IDRS command code AMSTUA.

(5) DIMS will transmit the dummy file in PDF format, to Counsel for answer of the petition.

(6) Adherence to the procedures outlined above provides Field Counsel with all available information for use in preparation of an answer to the petition.

(7) DIMS will continue to attempt to retrieve the administrative file every 30 days or until case closure.

(1) The ACDS record is created based on all available information, such as the petition, notice of deficiency (if available), TLCATS, IDRS, AIMS and CFINQ information.

(2) The DIMS Tax Examiner will transfer ACDS to the appropriate Appeals office as follows:

• Click on the Main CASES menu

• Click on Special Activities

• Click on Option 2 - Closing Code 30 - Update - Transfer to Another Office

• Select the appropriate APS receiving office for the case transfer

(3) The APS office will also be instructed to accept the record from the "INBOX" and update the "ACTION" Code to "Answer" as the ACTION code is systemically removed with the transfer action.

(4) The DIMS Team Tax Examiner will continue efforts to locate the administrative file.

(5) The DIMS TE must promptly and accurately identify and act upon non-petitioning spouse (NPS), non-petitioned years (NPY) and potential dismissals on all dummy file cases, e.g. premature petitions. The DIMS TE must:

• Compare the caption on TLCATS and if the MFT 30 filing status is Married Filing Joint, determine if the petition was signed by both taxpayer’s or only one of the joint taxpayer’s.

• Read the petition contents to further determine if the petition creates a Petitioning Spouse/Non-Petitioning Spouse (PS/NPS) condition for one or more tax periods or if the petition is filed for one or more but not all of the tax periods listed on the SND (NPY).

• Follow established procedures in IRM 8.20.5.5.5.1, Non-Petitioning Spouse Case Carding Requirements, to create the MFT 30 ACDS Record and related MFT 31 ACDS Records as appropriate.

  Reminder: Notify the controlling AOC (or designated APS Team) upon transfer of the ACDS database that contains a NPS which must be monitored on PEAS until fully posted.

• Follow established procedures in IRM 8.20.5.5.7, Non-Petitioned Year(s) Case Carding, to create the ACDS Record as appropriate.

• Notify Counsel when transmitting the dummy file if an assessment has already been made to alert Counsel of the potential need for abatement actions if the petition was filed timely.

(6) On ACDS, the DIMS Tax Examiner will input the date the dummy file was created in the DKTAD Dummy field to indicate this is a dummy file created because the administrative file has not been received.

(7) In addition, enter the following ACDS information:

• RECDATE - date dummy file created

• REQAPPL - date petition filed

• ACTION - ANSWER

• TODATE - date the dummy file is created

• FROMDATE - Blank

• LACTION - DKTLST XXX (Docket List #)

• LTODATE - date the case was created and the date the dummy file is forwarded to Counsel

Note: Use of LACTION DKTLST XXX with a valid TODATE and blank FROMDATE indicates that the actual administrative file has not been received.

(8) Do not close DIMS until the original admin file is received. See IRM 8.20.5.5.4.1, Administrative File Received After Dummy File Created.

(1) Occasionally the APS DIMS Team will identify a CDP case on a DIMS listing that was erroneously closed by APS as a default but needs to be reopened. This can occur when the following happens:

• The taxpayer filed their petition late

• The taxpayer checked the incorrect box when filing their petition and the case was not flagged as a CDP case on TLCATS

(2) The APS DIMS Team will notify the PTM (of the back end APS unit that closed the CDP case) that the case has been docketed and the closing should be recalled.

(3) The APS closing unit will take the following steps:

1. Use the "Special Activities" menu on ACDS, recall the case to the ATE. The recall removes the previous closing information.

2. Input Closing Code 43

3. Enter the docket number

4. Enter the name of the Counsel Attorney

5. Explain the reason for the recall in the NOTE field

6. Input TC 520 with the correct closing code and date on IDRS to "re-suspend the CSED"

7. Locate the administrative file

8. Forward the administrative file to the assigned Counsel Attorney

Reminder: The back end APS unit is responsible for the recalled CDP case and for all account actions up to and after the Tax Court decision becomes final.

(1) Whenever the taxpayer has an active POA, APS adheres to the General Carding Rules provided in IRM 8.20.5.3, however, if the taxpayer’s petition identifies an attorney of record which is different from the POA information on the taxpayer’s Centralized Authorization File (CAF), enter the Attorney of Records name and address information in the POA fields on ACDS. In the ACDS NOTE field enter "Attorney of Record does not match CAF."

(2) When the taxpayer does not have an active POA, but the taxpayer’s petition identifies an Attorney of Record, always enter the Attorney of Record information in the ACDS POA fields.

(1) Source functions are required to monitor the Electronic Docket List (EDL) and timely forward docketed cases to Appeals. Occasionally, a docketed administrative file is not received in Appeals timely. The most common cause is when the taxpayer files a petition within close proximity to the SND expiration date; and during the timeframe between when the petition is added to the EDL and the EDL is researched by the respective source function, the case is defaulted by the source function and shipped to their processing function for assessment. If the SND tax period(s) are assessed as a defaulted SND, and the taxpayer has also filed a petition, additional action is required by both the source function and by APS.

The source function must follow their respective IRM guidance to:

• Re-open AIMS controls using CC: AMSTUR

• Prepare a dummy file and forward it to the appropriate Appeals Office

• Locate the original administrative file

• Update the AIMS control to Appeals Status via AIMS CC: AMSTUA

• Transmit the original administrative file to the appropriate Appeals Office

• Receive the dummy file and forward it to Counsel.

• If the Compliance Function does not provide a dummy file, then DIMS creates the dummy file and forwards it to Counsel.

• Include a Note on the ACDS record to identify that the SND has been defaulted and timeliness of the petition is under review.

• Alert the PTM and Counsel Attorney in writing, that the SND was defaulted and also provide a description of the applicable account condition for each respective tax period:
  ⇒ The assessment has NOT been input for MFT NN and tax period YYYYMM by the source function (this means the ASED is not protected on a late filed petition), or
  ⇒ The assessment has been input for MFT NN and tax period YYYYMM by the source function and is pending, or
  ⇒ The assessment has been input for MFT NN and tax period YYYYMM by the source function and is posted 23C date = MM-DD-YYYY.

• Request written verification as to if the petition was filed timely or late.

• If the petition was filed timely, the APS office for the respective Counsel office has the responsibility to abate the premature assessment(s).

• If the petition was filed late, then the default assessment:
  ⇒ 23C date must be prior to the ASED.
  ⇒ A pending assessment must be monitored until posted.
  ⇒ A posted assessment MUST not be abated because the abatement can jeopardize the Service’s authority to reassess due to an expired Assessment Statute Expiration Date (ASED).

• If an abatement is processed in error and the ASED is expired for correction of the abatement immediately notify your PTM. See IRM 25.6.1, Erroneous Abatement, for additional information.

• If an abatement is processed in error and the ASED is NOT expired, take immediate action to reassess the correct tax and penalty using Quick Assessment procedures (ASED ≤ 60 days) or AMCLSF (ASED > 60 days). Always ensure the corrective assessment will post with a 23C date prior to the ASED, and use the appropriate Priority Code to avoid the unpostable caused when attempting to post an amount that is within $10.00 of a previously posted amount.

(2) After receipt of the written verification and/or approval of the ATE/ATM/Counsel Attorney to authorize the abatement of a premature assessment, the APS Tax Examiner will refer to IRM 8.20.6, Interim Adjustment and Interim Account Update Processing, and IRM 8.20.6, Interim Account Adjustments - Assessment or Abatement Prior to Final Determination, for account update and correction procedures.

(1) Although the source function is expected to provide the original return as part of the administrative file there are instances when a paper original return is neither available, nor able to be secured prior to the date the administrative file must be submitted to Appeals. If the original return is not readily available, the source function will transmit the administrative file for the docketed case to Appeals with verification they’ve initiated a requisition for the return, and also include a transcript of account, and a copy of the return in the case file. APS will accept docketed administrative files without the original return(s) in order to immediately provide all available information to Counsel for preparing an answer to the petition.

(2) If the docketed case file does not contain the original return, APS must verify if the return requisition was initiated by the source function. If the source function has not already requisitioned the original return APS will take the following actions:

• Use CC: ESTAB to request the original return or use the Employee User Portal (EUP). See IRM 4.21.1.31, Employee User Portal (EUP)x, for additional information.

• Follow-up on unfilled requests.

• Use Tax Period Modifier "N" for each tax period received without the original return.

• Remove the Tax Period Modifier "N" upon receipt of the original return. A "blank" in the Tax Period Modifier field indicates the original return is in the file.

• Complete the ACDS Data DKTAD Original field to record the date the administrative file is received.

(1) After the SND is issued by Compliance, the taxpayer may submit additional information which fully resolves the tax issue in dispute. If Compliance accepts the information they may "No-Change" the case before one or both of the taxpayers file a petition with the USTC. Appeals will not be involved in this type of case.

(2) When the Compliance Function’s "No-Change" process takes place after one of the taxpayer’s on a Married Filing Joint (MFJ) account has already filed a petition with the United States Tax Court (USTC), the appropriate APS Carding or Interim Action IRM sections must be followed to ensure ACDS and AIMS are properly updated and to ensure the Counsel Attorney is notified of the "No-Change" action by Compliance.

(3) When the Compliance function "No-Changes" an SND after the taxpayer has already filed their petition, the case is a docketed case despite the subsequent No-Change determination. The Compliance function must provide Appeals with Form 14121 in accordance with their respective IRM procedures. The table below provides APS with references for the Compliance Function’s post-SND issuance No-Change procedures:

(1) When the original administrative file is received after a dummy file for answer was created and carded on ACDS, APS must perform research to determine the location of the dummy file so that the original administrative file can be associated.

• If the dummy file is currently assigned to an ATE, the APS Tax Examiner will prepare a Form 3210 and send the original administrative file to the ATE to associate it with the dummy file.

• If the dummy file is currently in Counsel, the APS Tax Examiner will prepare a Form 3210 and send the original administrative file to Counsel to associate it with the dummy file. If the dummy file location is unclear on TLCATS, the APS Tax Examiner will call Counsel to verify the dummy file location.

• Enter the date received in the DKTAD-Original File field

• Enter a comment in the NOTE field "Original Administrative File sent for association with the Dummy File"

• Enter a LFROMDATE in LACTION - date the original administrative file is received

• Enter DIMS Closed - date the original administrative file is received

(2) If the original administrative file is received before ASNDATE is input, the APS Tax Examiner will change the RECDATE to the date the administrative file is received in Appeals.

(3) If the original administrative file is received after the ASNDATE is input, the APS Tax Examiner will change the RECDATE to the same date as the ASNDATE.

(1) A non-petitioning spouse case requires special ACDS procedures to create a work unit that includes a key case (the joint return) and two related cases, one for each spouse.

• Joint return (key case)

• Petitioning spouse (related case record, same work unit number as the key case)

• Non-petitioning spouse (related case record, same work unit number as the key case)

(1) Establish a work unit for the primary TIN of a joint return on the case inventory screen. This is a key case record. The APS Tax Examiner will follow normal ACDS carding procedures and enter the following for the CASES level information screen:

1. TPName - Enter the name of the taxpayer with the primary TIN on the joint return

2. Address - Enter the address of the taxpayer with the primary TIN on the joint return

3. TIN - Enter the primary TIN of the joint return

4. MFT - Enter MFT 31

5. REQAPPL - Enter the date the primary taxpayer filed the petition

6. DKTNO - Enter the primary taxpayer’s docket number as it appears on the petition or docket list

7. NOTE - Enter "Joint Return Separate Petitions - Related DKTNO (enter the docket number of the other spouse)"

(2) On the RETURNS level information screen enter:

1. AIMS Indicator - Enter E since the individual taxpayer is not controlled on AIMS

2. STATDATE - Leave blank

3. Statute CODE - Enter DOCKT

4. PropdTax and PropdPen - Enter the tax deficiency and penalty(s) for each year as shown on the statutory notice of deficiency

5. Duplication - Leave blank

(3) The APS Tax Examiner will send the administrative file to the Counsel office identified in TLCATS Case Screen 1.

(1) Establish a separate record for the joint return using the same work unit number as the primary TIN key case. This is a related case record. On the CASES level inventory screen enter:

1. TPNAME - Enter the names of both taxpayers on the joint return in ACDS TPName format

2. Address - Leave blank

3. TIN - Enter the primary TIN of the joint return

4. TIN2 - Enter the secondary TIN of the joint return

5. MFT - Enter MFT 30

6. REQAPPL - Enter the date the petition was filed for the primary taxpayer of the joint return

7. DKTNO - Enter the primary taxpayer’s docket number as it appears on the petition or docket list

8. KEYTP - Enter the primary taxpayer’s docket number as it appears on the petition or docket list

9. KEYTIN - Enter the primary taxpayer's TIN

10. NOTE - Enter "Separate Petitions - Related DKTNO (enter the docket number of the other spouse)"

(2) On the RETURNS level information screen enter:

1. AIMS Indicator - Enter Y if the MFT 30 is controlled on AIMS. Otherwise, enter N or E, as applicable.

2. STATDATE - Leave blank

3. Statute CODE - Enter DOCKT

4. PropdTax and PropdPen - Leave blank

5. Duplication - Leave blank

(1) Establish a separate record with a new work unit number for the secondary TIN of a joint return. This is a key case record. On the CASES level inventory screen follow normal ACDS procedures and enter:

1. TPName - Enter the name of the taxpayer with the secondary TIN on the joint return.

2. Address - Enter the address of the taxpayer with the secondary TIN on the joint return

3. TIN - Enter the secondary TIN of the joint return

4. MFT - Enter MFT 31

5. REQAPPL - Enter the date of the petition of the secondary taxpayer

6. DKTNO - Enter the secondary taxpayer’s docket number as it appears on the petition or docket list

7. KEYTP - Leave blank

8. KEYTIN - Enter the primary TIN of the joint return for cross referencing

9. NOTE - Enter "Joint Return Separate Petitions - Related DKTNO (enter the docket number of the other spouse)"

(2) On the RETURNS level information screen, follow normal ACDS procedures and enter:

1. AIMS Indicator - Enter E since the individual taxpayer is not controlled on AIMS

2. STATDATE - Leave blank

3. Statute CODE - Enter DOCKT

4. PropdTax and PropdPen - Enter the tax deficiency and penalty(s) for each year as shown on the statutory notice of deficiency

5. Duplication - Leave blank

(3) Do not establish another related record for the joint return.

(1) A married taxpayer may file a joint petition with their spouse even though their Statutory Notice of Deficiency (SND) was issued based upon a Married Filing Separate (MFS) filing status.

(2) If one or both spouses filed a MFS return see IRM 8.20.5.4.1.3.1, Multiple Filer Form 1040 Cases, for carding guidance.

(3) If neither spouse filed a Married Filing Separate F-1040, compliance may have:

• Posted an SFR TC 150 to the MFT 30 MFS account for one or both spouses, and

• Established AIMS controls for one or both spouses

(4) Because the married taxpayers filed a joint petition, there will be only one Docket Number for the petitioners.

(5) Establish the docketed case on ACDS CASES following normal Docketed procedures using the primary TP SSN. For the purposes of this case type, the first taxpayer listed on the joint petition is the primary taxpayer and the other is the secondary taxpayer unless only one of the spouses was issued an SND.

• If both spouses were issued an SND, enter both names in the TP name field, the spouse who is listed first on the petition is the Primary TP.

• If only one spouse was issued an SND, enter only that name in the TP name field. The other spouses’ name will be entered in the NOTE field.

(6) Always enter the secondary TP SSN in the TIN2 field.

(7) Additional ACDS entries:

• MFT - 30

• FEATRCD - NF

• TP TYPE - B for both

  Note: The combination of FEATRCD "NF" and TP TYPE "B" will differentiate this type of case from any other because a Non-Filer case cannot also be a Married Filing Joint case (TP TYPE B) until the taxpayer’s election is made on an Original Delinquent Return, and that return is processed as a Separate to Joint case. Conversely, a Married Filing Joint (MFJ) taxpayer, cannot also be a non-filer (FEATRCD NF) case because the MFJ filing status is an election that can only be made on a filed tax return.

• REQAPPL - Enter the date the joint petition was filed

• DKTNO - Enter the docket number as it appears on the petition or Docket List

• KEYTP - Leave Blank

• KEYTIN - Leave Blank

• SNTYPE - Enter type of SND issued

• SNDATE - Enter date SND was issued

• ACTION - Enter ANSWER

• NOTE - Enter "Joint Petition Separate Return(s)" (if only 1 TP has an SFR account there is no need to enter the (s)). Also enter the secondary taxpayer’s name when an SND was not issued for the Secondary TP’s SSN.

(8) On the RETURNS level information screen, follow the normal procedures and:

• AIMS Indicator - Enter the applicable code, but if AIMS controls were not established by the originating function, use CC: AM424A to establish AIMS controls for the Primary Taxpayer’s MFT 30 tax periods included on the Petition.

  Reminder: Because neither of the taxpayers has filed a return, the ASED will be "MM-EE-YYYY". If one or both of the taxpayer’s has filed a return, follow carding procedures in IRM 8.20.5.4.1.3.1, Multiple Filer Form 1040 Cases.

• STATDATE - Leave blank

• Statute CODE - Enter DOCKT

• PropdTax and PropdPen - Enter the proposed deficiency/proposed penalty, rounded to whole dollars for each tax period included on the petition

• Duplication - Leave blank

(1) Establish the case on ACDS following normal procedures, except for the following ACDS fields:

• STATDATE - enter the assessment statute date, if it has not expired; if the statute has expired, leave blank.

• Statute CODE - enter CLAIM

• DDAMTCLM - enter the claim amount disallowed for Field Compliance cases. (See page 2 of AMDISA.)

• APPAMTCLM - enter the amount that was disallowed on the Letter 105-C, Claim Disallowed or Letter 106-C, Claim Partially Disallowed, if the claim is received from a Campus. Campus-sourced claims are not controlled on AIMS so page 2 of an AMDISA will not be available..

  Reminder: If the front page of the 105-C/106-C is missing, enter the following comment in the NOTE field: "Unable to determine claim amount."

(2) For Trust Fund Recovery Penalty (TFRP) claim cases, refer to IRM 8.20.5.38.2.4.4, TFRP Formal Claims for Refund and Claim Reconsideration Case Carding.

(1) All taxpayer requests for Net Rate Netting (NRN) under IRC 6621(d) and/or Rev. Proc. 2000-26 must be in writing and include all pertinent information in compliance with Rev. Proc. 2000-26 guidelines. Taxpayers can use either of the two methods provided below for preparing their NRN Claim:

1. Form 843, Claim For Refund and Request for Abatement

2. If a return is pending with the Service or a court, a written request or letter in which the taxpayer furnishes all of the information required per Rev. Proc. 2000-26

(2) APS can further identify a NRN Claim by additional information noted in the document provided e.g. "Request for Net Rate Netting under Rev. Proc. 2000-26," or "Net Rate Netting Claim IRC 6621(d)."

(3) Appeals can receive IRC 6621(d) Net Rate Netting Claims/Requests in several ways:

1. Associated with a docketed or non-docketed tax case from Compliance; (See carding guidance in IRM 8.20.5.10.1.2 (4) below)

2. Submitted to Appeals as a full disallowance Letter 105-C or a partial disallowance Letter 106-C from Ogden Campus; (See carding guidance in IRM 8.20.5.10.1.2 (5) below)

3. Submitted by the taxpayer or taxpayer representative directly to the Appeals Technical Employee (ATE) working the tax case in dispute; (See carding guidance in IRM 8.20.5.10.1.2 (6) below), or

4. Forwarded from the Ogden Campus Accounts Management (AM) Complex Interest Unit for processing with an open Appeals case that will be closed by the ATE within 30 days. (See carding guidance in IRM 8.20.5.10.1.2 (7) below.)

(4) APS will card a NRN Request that is received with a docketed or non-docketed case as a related WUNO following Claim carding procedures along with the following items:

• NOTE - Enter related case WUNO and "Net Rate Netting"

• Enter return level information for the earliest tax period identified on the NRN Claim/Request

• STATDATE - Blank

• Statute CODE - N/A

• DDAMTCL - Blank

• Loc6 - Enter "NRN"

(5) APS will card a NRN Claim/Request submitted to Appeals as a partially or fully disallowed claim following Claim carding procedures along with the following items:

• NOTE - Enter "Net Rate Netting"

• STATDATE - Blank

• Statute CODE - N/A

• DDAMTCL - Blank

• Loc6 - Enter "NRN"

(6) APS will card a NRN Request submitted by the taxpayer or taxpayer representative directly to the Appeals Technical Employee (ATE) working the tax case in dispute per the ATE’s written direction to ensure the NRN Claim/Request is identified as part of the ATE’s ACDS inventory.

(7) When the Ogden Campus Accounts Management (AM) Complex Interest Unit (CIU) receives a NRN Claim/Request which includes a tax period(s) with an unresolved tax liability case open in Appeals, the AM CIU will research AIMS to determine if any of the tax periods included in the NRN Claim/Request are open in AIMS Status "80", "81", or "82". Once the AIMS controls are identified as Open in Appeals, the Ogden CIU will contact Appeals following procedures described in IRM 8.7.19, Accepting a Net Rate Netting Request for IRS Ogden Campus. The following procedures identify the steps for the Ogden CIU to contact Appeals for potential transfer of the NRN Claim/Request:

1. Ogden CIU sends an encrypted email to Appeals "*AP Complex Interest@irs.gov" with the subject line "Open AIMS Netting Case"

2. The encrypted email will include the taxpayer’s name, TIN, MFT(s), and all tax periods included in the NRN Claim/Request

   Caution: Net Rate Netting Claims/Requests can include more than one TIN so all TIN’s and taxpayer names must be included within the email.

3. The encrypted email will also specify which tax period(s) is/are "Open" on AIMS

4. APS Complex Interest Team (CIT) Lead assigned to monitor the "*AP Complex Interest" mailbox will contact the Appeals Technical Employee who is assigned the "Open" AIMS case to determine if the case will be closed within 30 calendar days.

5. If the case will not be closed within 30 calendar days, then APS-CIT will respond to the Ogden CIU via encrypted email that Appeals will not accept the NRN Claim/Request.

6. If the case will be closed within 30 calendar days, then APS-CIT will follow the procedures in IRM 8.20.5.10.1.2 (8) and IRM 8.20.5.10.1.2 (9) below.

(8) If the Appeals CIT Lead determines the NRN Claim/Request will be accepted, the following information will be provided in response to the Ogden CIU via secure email:

1. Acknowledgement that Appeals will accept the NRN Claim/Request

2. Notification to send the NRN Claim/Request to the APS CIT Lead

3. The APS CIT Lead’s name and complete address

(9) After advising the Ogden CIU that Appeals will accept the NRN Claim/Request, the APS CIT Lead will import the case into the Processing Employee Automated System (PEAS) with the following entries:

• PEAS Feature Code - PC

• PEAS Type - CLS

• PEAS SubType - NET

• Assign the PEAS case to their APS-CIT PTM

• Follow-Up Date - 30 days from the date of assignment

Reminder: The APS-CIT PTM will follow-up with the ATE assigned the "Open" AIMS case if it has not been submitted to APS-CIT for processing within 30 calendar days.

Note: Normal APS-CIT assignment practices will resume upon notification from the ATE that the case is ready to be sent to APS-CIT.

(1) If taxpayers receive a CDP Lien or Levy notice, they may qualify for one of the following types of hearings before Appeals:

• Collection Due Process (CDP) Hearing

• Equivalent Hearing (EH)

• Retained Jurisdiction (RJ) Hearing, which may become necessary after a CDP hearing

(1) The APS Tax Examiner will use IDRS CC: REQ77 or the applicable IAT tool to input TC 520 cc 76 or 77 on field-sourced CDP hearing requests only.

(2) Lien hearing request (DPLN):

1. The APS Tax Examiner will input TC 520 cc 76 for lien hearing requests.

2. The date of the TC 520 cc 76 is the date the request for a hearing was received by the IRS office listed in the CDP notice. The CDP notice directs taxpayers where to send the request for a hearing. Refer only to the Form 14461, Transmittal of CDP/Equivalent Request Hearing, (page 2, Hearing Request Date column) or Form 12153-B, Referral Request for CDP Hearing from ACS Support, (box 4) for the TC 520 date.

(3) Levy hearing request (DPLV):

1. The APS Tax Examiner will input TC 520 cc 77 for levy hearing requests.

2. The date of the TC 520 cc 77 is the date the request for a hearing was received by the IRS office listed in the CDP notice. The CDP notice directs taxpayers where to send the request for a hearing. Refer only to the Form 14461 (page 2, Hearing Request Date column) or Form 12153-B (box 4) for the TC 520 date.

(4) Lien and levy hearing requests (DPL2)

1. Both lien and levy hearing requests must be timely and received on the same date by the IRS office that issued the CDP notice to qualify as DPL2.

2. Use TC 520 cc 76 for joint lien and levy hearing request. The date of the TC 520 cc 76 is the date the request for a hearing was received by the IRS office listed in the CDP notice. The CDP notice directs taxpayers where to send the request for a hearing. As in (2) and (3) above, refer only to the Form 14461 (page 2, Hearing Request Date column) or Form 12153-B (box 4).

   Exception: If a CDP Lien and CDP Levy come in together, but they have different IRS Received Dates, they must be carded as separate WUNOs, not DPL2, and two TC 520s must be input, one with cc 76 and the applicable date and another with cc 77 and the applicable date.

   Note: When determining the TC 520 date, do not use a date other than what appears on Form 14461 (page 2, Hearing Request Date column), or Form 12153-B (box 4).

(1) Appeals must review ALL late filed CDP requests:

1. Where the request is late and the taxpayer fails to request an EH

2. Where the request is late and the taxpayer fails to timely perfect a request for an EH

3. Submitted after the one-year time frame for requesting an EH

(2) APS will not input the TC 520 cc 76/77 when carding the CDPTD case.

(3) Field Collection and ACS will EEFax the following documents to the Memphis APS Team:

1. Fax cover sheet prominently identifying the request as a "SEPARATE TIMELINESS DETERMINATION"

2. Form 12153

3. CDP Notice (Letter 3172, Letter 1058, LT-11, CP77, CP90, CP92, CP242, CP297)

4. Copy of the Envelope with the US Post Office date stamp reflecting the mailing date

5. Copy of letter sent to taxpayer (as applicable)

6. ACS only: Copy of AMS history

   Note: Collection has been directed to EEFax Separate Timeliness Determinations to the Memphis Appeals APS unit.

(4) See IRM 8.20.5.13.1.3.1, for CDP Separate Timeliness Determination Case Carding procedures.

(5) After the case is carded, deliver the CDPTD cases to the appropriate ATM.

(1) CDP cases may have one or more of the following Feature Codes:

• DP* = Related WUNO (both the CDP and related WUNO will have the DP Feature Code)

• DR = Disaster Relief

• EH* = Equivalent Hearing

• EI = EITC considered within CDP jurisdiction

• FV = Frivolous or Delaying Argument

• ID = Identity Theft

• NF = Non-Filer

• PY* = Pyramiding In-Business trust fund taxpayer (Rapid Response Appeal cases only)

• RJ* = Retained Jurisdiction

• SD* = Spousal Defense (Input on any CDP or OIC related to the INNSP case)

• TR = Transferred-in from another Appeals area

• T1* = Economic Hardship Taxpayer Advocate Service (TAS) Case (only for an Operations Assistance Request (OAR) sent to Appeals

• T5* = Systemic Hardship TAS Case

(2) APS will add the feature codes EH and RJ when carding-in an Equivalent Hearing or Retained Jurisdiction case.

(3) Input TAS Case feature codes only if the case file contains a Form 12412, Operations Assistant Request, AND Section III of the form is addressed to Appeals. When Section III is addressed to Appeals and Item 4 of Section 1 of the form reflects numbers 1 through 4 use feature code "T1". When Section III is addressed to Appeals and Item 4 of Section 1 reflects numbers 5 through 9 use feature code "T5". Do not input TAS Case feature codes if Section III is addressed to a function other than Appeals.

(1) A hearing request case may include tax periods that are CDP, EH and RJ. Refer to the Form 14461 or Form 12153-B for the hearing TYPE. Do NOT change Collection's classification of a tax period. That is the responsibility of the AARS or ATE. Some CDP or EH cases will have related cases that are linked within the same WUNO and others may require related cases that have separate WUNOs.

(2) Establish separate WUNOs for:

1. Hearing requests where some years are timely (CDP) and some years are not (EH)

2. Retained Jurisdiction (RJ feature code) hearing requests

3. Business Master File (BMF) cases related to an Individual Master File (IMF)

4. BMF accounts with different EINs. (regardless that they may be related)

5. Joint 1040 liabilities for a husband and wife and one spouse has a separate TFRP assessment

(3) Establish linked cases within each WUNO where there are:

1. More than one Master File Transaction (MFT) as part of a case

   Example: A business entity has MFTs 01, 10 and 02

   Example: A single taxpayer owes MFT 30 and MFT 55 liabilities

2. Joint liabilities where the husband is primary (PRI) for some years and the wife is primary (PRI) for other years

3. Joint liabilities where spouses residing together each file a separate Form 12153

4. MFT 31 modules created by CCISO as a result of one spouse filing an Innocent Spouse claim on a joint year

(1) The following issues, when raised in a CDP/EH case, will be carded-in with a separate WUNO and assigned with a feature code "DP":

1. OIC

2. ABINT

3. Innocent Spouse

4. Liability Issue

(2) Hearing officers will transmit the following documents to their servicing APS office to request creation of the related CDP case summary card:

1. A copy of the CDP case summary card noted at the top in red "Please create (OIC, ABINT, IS, LIABILITY) work unit with feature code - DP" and in the NOTE field list the XREF with the WUNO of the related case.

2. For Innocent Spouse also add Feature Code "SD" to the CDP WUNO for correct Direct Ship routing at closing.

3. For OICs only: a copy of page one of Form(s) 656 identifying all periods included on the OIC.

(3) Assign the CDP-related WUNO to the same ATE assigned the CDP WUNO unless specifically directed otherwise.

(4) Follow the procedures in:

• IRM 8.20.5.6 for carding Interest Abatement Claim (ABINT) cases

• IRM 8.20.5.30 for carding Innocent Spouse (INNSP) cases

• IRM 8.20.5.31 for carding Offer in Compromise (OIC) cases

(1) Some CDP or EH cases require special entries when they are carded. The following types of CDP/EH cases require special entries:

• IRM 8.20.5.13.2.1.1IRM 8.20.5.12.2.1.1, Son of Boss cases (SOB)

• IRM 8.20.5.13.2.1.2IRM 8.20.5.12.2.1.2, Rapid Response Appeal Process (RRAP) cases

• IRM 8.20.5.13.2.1.3IRM 8.20.5.12.2.1.3, Limited Liability Corporation (LLC) cases

• IRM 8.20.5.12.2.1.4, Paperless CDP/EH Cases

(1) Taxpayers who file a joint return and one or both spouses request innocent spouse relief are controlled on ACDS in a WUNO that includes three records:

• One ACDS record for the joint return

• One ACDS record for the Requesting Spouse (RS)

• One ACDS record for the Non-Requesting Spouse (NRS)

(2) The joint return is controlled as the key case. The RS and the NRS are each controlled as a related case within the same WUNO.

(3) The related case records are created for the following reasons:

• To control the separate addresses of the RS and the NRS, for use when generating letters and forms from APGolf.

• To control the separate statutes of the RS and the NRS. Separately control the NRS’s Assessment Statute Expiration Date (ASED) on ACDS on pre-assessment proposed deficiency cases. There is no need to separately control the NRS’s Collection Statute Expiration Date (CSED) on ACDS on post-assessment cases.

(4) Refer to Exhibit 8.20.5-1, Innocent Spouse - ACDS STATDATE/Statute CODE Tables, for additional information on ACDS Statute Dates and Statute Codes. Exhibit 8.20.5-1 table titles are provided in order of appearance below:

• Non-Docketed Pre-Assessment

• Non-Docketed Post-Assessment

• Docketed Pre-Assessment

• Requesting Spouse (RS) Petitions, Non-Requesting Spouse (NRS) is a Non-Petitioning Spouse (NPS)

• Requesting Spouse (RS) Petitions Notice of Determination - Assessment Posted

• Married Filing Separate (MFS) Returns ACDS STATDATE/Statute CODE Entries (For Married Taxpayers Who Filed Separate Returns in Community Property States (IRC § 66(c))

(1) Special instructions apply to carding a case for married taxpayers who filed separate returns in community property states where one or both spouses is requesting equitable relief.

(2) This type of case requires special carding procedures to create a WUNO that includes two records - one for the RS and one for the NRS.

(3) The RS is controlled as the key case. The NRS is controlled as a related case.

(4) If both spouses are docketed under separate docket numbers, each spouse must be controlled as a separate key case WUNO. Enter cross reference information in the "NOTE" field.

(5) See Exhibit 8.20.5-1, Innocent Spouse - ACDS STATDATE/Statute CODE Tables, for ACDS STATDATE and Statute CODE entries.

(1) Source functions route non-docketed Automated Under Reporter (AUR)/Innocent Spouse cases to Florence APS and docketed Innocent Spouse cases to the Appeals office indicated on the docket list.

(2) Create one WUNO for the "AUR/Innocent Spouse" case.

(3) Most Innocent Spouse cases are routed to Florence APS for carding. Florence APS usually receives the CCISO Innocent Spouse case first, due to the close proximity of the Florence Appeals Office to CCISO.

(4) APS will card the case following the Innocent Spouse procedures provided in IRM 8.20.5.30.5, Innocent Spouse Case Carding. Because it is typical to receive the CCISO file first, pending receipt of the AUR file, APS will:

1. Enter a NOTE on ACDS "Awaiting AUR information/response."

2. Print a copy of the joint case summary card and place in a follow-up folder that is manually maintained by each APS Tax Examiner.

3. Forward the administrative file to the ATM for assignment.

4. The APS Tax Examiner will set a follow-up date equal to ten (10) calendar days from the received date. If the AUR file is not received by the follow-up date, contact AUR to determine the reason for the delay and initiate appropriate action to resolve the problem.

5. When the AUR file is received, the APS Tax Examiner will send it to ATE who was assigned the case and update ACDS that information was received.

6. If the case is docketed, immediately after carding, the APS Tax Examiner will forward the CCISO file to Counsel for answer. Upon receipt of the AUR file, update ACDS if needed and associate the AUR file with the CCISO file. The case might be in Counsel jurisdiction or Appeals jurisdiction, depending upon when the AUR file is received.

(1) Return preparer penalty cases are carded on ACDS the same way as other penalty appeal cases and:

• TYPE - 6694A, 6694B or 6695 (These are code sections and will be identified on the Form 8278 under column (a)) 6713 will be OTHPEN.

• MFT - 55 for individual, 13 for business (also found on Form 8278)

• FEATRCD - AI Appeals Coordinated Issue except for 6713

• STATDATE or Statute CODE - If the penalty is assessed enter Statute CODE ASESD. If the penalty is not assessed, see the table below.

ACDS Type	STATDATE	Statute CODE
6694A	3 years from the statutory due date of the underlying return or, if filed late, or on extension, 3 years from the filing of the return. Use the earliest ASED if there are more than one applicable statute date.	Leave Blank
6694B	Leave Blank	Enter 6694B - Penalties under IRC 6694B do not have an assessment statute of limitations.
6695	3 years from the statutory due date of the underlying return or, if filed late, or on extension, 3 years from the filing of the return. Use the earliest ASED if there are more than one applicable statute date.	Leave Blank
OTHPEN for 6713	Leave Blank	Enter N/A - 6713 - Penalties under IRC 6713 do not have a statute of limitations for assessment.