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4.13.3. Central Reconsideration Unit

4.13.3 Central Reconsideration Unit

Manual Transmittal

April 16, 2024

Purpose

(1) This transmit obsoletes Internal Revenue Manual (IRM) 4.13.3, Audit Reconsideration, Central Reconsideration Unit.

Material Changes

(1) The content in IRM 4.13.3, Central Reconsideration Unit, has been moved and updated to IRM 4.13.1, Exam Audit Reconsideration Process; see the crosswalk in the table below:

IRM Section Number

Reason for Removal

IRM 4.13.3.1 General Information

Updated content moved to IRM 4.13.1.4.1, General Information

IRM 4.13.3.1.1 Requests Not to be Worked

Content not included in new IRM placement

IRM 4.13.3.1.2 Taxpayer Advocate Service (TAS) Cases

Updated content moved to IRM 4.13.1.4.1.2, Taxpayer Advocate Service (TAS) Cases

IRM 4.13.3.1.3 Cases Closed in Appeals

Updated content moved to IRM 4.13.1.4.1.3, Cases Closed in Appeals

IRM 4.13.3.1.4 Timeliness

Updated content moved to IRM 4.13.1.4.1.4, Timeliness

IRM 4.13.3.1.5 Time Code

Updated content moved to IRM 4.13.1.4.1.5, Time Code

IRM 4.13.3.1.6 Point of Count

Updated content moved to IRM 4.13.1.4.1.6, Point of Count

IRM 4.13.3.1.7 Controlling the Case

Updated content moved to IRM 4.13.1.4.1.7, Controlling the Case

IRM 4.13.3.1.8 IDRS Adjustments

Updated content moved to IRM 4.13.1.4.1.8, IDRS Account Actions

IRM 4.13.3.1.9 CEAS/RGS

Updated content moved to IRM 4.13.1.4.1.9, CEAS/RGS and Workpapers

IRM 4.13.3.1.10 Workpapers

Updated content moved to IRM 4.13.1.4.1.9, CEAS/RGS and Workpapers

IRM 4.13.3.1.11 Management and Quality Review

Updated content moved to IRM 4.13.1.4.1.10, Management and Quality Review

IRM 4.13.3.2 First Read Procedures

Updated content moved to IRM 4.13.1.4.2,

IRM 4.13.3.3 Clerical Procedures

Updated content moved to IRM 4.13.1.4.3, Clerical Procedures

IRM 4.13.3.4 Routing Guidelines for CRU Units for Cases Transferred From One CRU to Another CRU

Updated content moved to IRM 4.13.1.4.4, Routing Guidelines for CRU Units for Cases Transferred from One CRU to Another CRU

IRM 4.13.3.5 Area Office Reconsiderations

Updated content moved to IRM 4.13.1.4.5, Area Office Reconsiderations

IRM 4.13.3.6 Examiner Procedures - IRS CTIOS Desktop Phones

Updated content moved to IRM 4.13.1.4.6, Examiner Procedures

IRM 4.13.3.7 Examiner Procedures

Updated content moved to IRM 4.13.1.4.6, Examiner Procedures

IRM 4.13.3.7.1 No Documentation

Updated content moved to IRM 4.13.1.4.6.1, No Documentation

IRM 4.13.3.7.2 Insufficient/Partial Documentation

Updated content moved to IRM 4.13.1.4.6.2, Insufficient/Partial Documentation

IRM 4.13.3.7.3 Full Documentation

Updated content moved to IRM 4.13.1.4.6.3, Full Documentation

IRM 4.13.3.8 Closing Procedures

Updated content moved to IRM 4.13.1.4.7, Closing Procedures

IRM 4.13.3.8.1 Closing Procedures Full Allowance

Updated content moved to IRM 4.13.1.4.7.1, Closing Procedures- Full Allowance

IRM 4.13.3.8.2 Closing Procedures - Partial Disallowance

Updated content moved to IRM 4.13.1.4.7.2, Closing Procedures - Partial Disallowance

IRM 4.13.3.8.3 Closing Procedures - Full Disallowance

Updated content moved to IRM 4.13.1.4.7.3, Closing Procedures - Full Disallowance

IRM 4.13.3.8.4 Closing Procedures - No Reply

Updated content moved to IRM 4.13.1.4.7.4, Closing Procedures - No Reply

IRM 4.13.3.8.5 Reconsideration TC 971 Action Codes

Updated content moved to IRM 4.13.1.4.7.5, Reconsideration TC 971 Action Codes

IRM 4.13.3.9 Telephone Contact

Updated content moved to IRM 4.13.1.4.6, Examiner Procedures

IRM 4.13.3.10 Open AIMS Control on Succeeding Year

Updated content moved to IRM 4.13.1.4.7.1, Closing Procedures - Full Allowance

IRM 4.13.3.11 Replies to Letter 3340C/Exam Procedures

Updated content moved to IRM 4.13.1.4.8, Replies to Letter 3340C/Exam Procedures

IRM 4.13.3.12 Replies to Disallowance Letters, (105, 106, & 916C)

Updated content moved to IRM 4.13.1.4.9, Replies to Disallowance Letters, (105, 106, & 916C)

IRM 4.13.3.13 Statute of Limitations

Updated content moved to IRM 4.13.1.4.10, Statute of Limitations

IRM 4.13.3.14 RSED on Original Return

Updated content moved to IRM 4.13.1.4.10, Statute of Limitations

IRM 4.13.3.15 Statute for Refund after Certified Letter of Claim Disallowance

Updated content moved to IRM 4.13.1.4.10, Statute of Limitations

IRM 4.13.3.16 Request for Appeal

Updated content moved to IRM 4.13.1.4.11.1, Request for Appeals

IRM 4.13.3.17 Audit Reconsiderations EITC 2/10 Year Ban

Updated content moved to IRM 4.13.1.4.12, Audit Reconsiderations EITC 2/10 Year Ban

IRM 4.13.3.18 Identity Theft

Updated content moved to 4.13.1.4.1.1, Special Circumstances

IPU 18U0773, Removed the STAUP Requirement

Content not included in new IRM placement

IPU 18U0776, Partial Refund

Content included in IRM 4.13.1.4.10, Statute of Limitations

IPU 18U0787, Reconsideration Workpaper Name

Content not included in new IRM placement

IPU 18U0798, First Read Procedures

Content not included in new IRM placement

IPU 19U1305, Updated Appeals Account Resolution Specialist (AARS) contact information

Content not included in new IRM placement

IPU 20U0106, ASFR Case Closed in Appeals

Content not included in new IRM placement

IPU 20U0533, Administrative File for Cases Worked in the Area Office

Content included in IRM 4.13.1.4.5, Area Office Reconsiderations

IPU 20U0798, IRS CTIOS Desktop Phone System

Content not included in new IRM placement

IPU 23U0935, Revalidating IPUs

This was for revalidated IPUs. Specific IPUs added to new content are notated above

Effect on Other Documents

IRM 4.13.3, Centralized Reconsideration Unit, dated Dated July 17, 2020, is obsolete as of the date of this Manual Transmittal and updated content has been moved to IRM 4.13.1, Exam Audit Reconsideration Process. The follow IPUs have been updated and incorporated into the new IRM section: 18U0776, and 20U0533.

Audience

Small Business/Self Employed and Taxpayer Services Campus Compliance.

Effective Date

(04-16-2024)


Heather Yocum
Director,
Examination, Field and Campus Policy
Small Business/Self-Employed Division

Obsolete

(1) This IRM is obsolete.

This data was captured by Tax Analysts from the IRS website on April 17, 2024.
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