8.4.4. Examination Assistance Requests

Less than 60 calendar days remain before the Tax Court calendar date

Do not seek EA. Instead, either:

1. Close the case to Counsel for trial preparation, or

2. Attempt to settle the case solely on the basis of all the information in the case file and your assessment of the probative value of the new information in determining the hazards of litigation.

Complete standard procedures in accordance with current IRM requirements to complete the case and close it to ATM. When closing a case for trial preparation, the ATE should still assist Counsel in determining the impact of the new information on litigating hazards.

At least 60 calendar days remain before the Tax Court calendar date on the date the ATM sends the request to the EA POC

Review the new information. In the ATE’s judgment, does it merit analysis by Compliance?

• If yes - See IRM 8.4.4.4, Counsel Contact Required, in advance of preparing an EA request. See IRM 8.4.4.5, Examination Assistance Request Package, for procedures and instructions on EA request preparation.

• If no - The ATE will evaluate the new information and determine its impact in attempting to settle the case. Do not proceed with any further EA request actions.

Part A - Case Identification

Taxpayer name (as shown on U.S. Tax Court petition)

Autopopulates with the TPNAME on ACDS. Changes to the TPNAME are not retained beyond the creation of this form.

Yes

No

Identification number

Autopopulates with the SSN/EIN from ACDS.

Yes

No

MFT code

Autopopulates with the MFT on ACDS.

Yes

No

Docket number

Autopopulates with the DKTNO on ACDS.

Yes

No

Taxable Year(s) or Tax Period(s)

Autopopulates with up to 12 tax periods on ACDS.

Yes

No

Contact phone number

Leave blank. Compliance must contact the ATE before contacting the petitioner or representative/counsel of record. The ATE will identify the appropriate party for such interaction.

No

Yes

• Taxpayer

• Representative

Leave blank.

No

Yes

Representative‘s Name

Leave blank.

No

Yes

PBC

Autopopulates with the Primary Business Code (PBC), also called PRIBUSCD on ACDS.

Yes Display only on the input page. Do not edit on PDF.

No

Project code

Autopopulates with the PROJCD on ACDS. Displays on the input page, and can’t be edited.

Yes Display only on the input page. Do not edit on PDF.

No

Case type (should agree with MFT code above)

Make a selection from the drop-down list:

• Income Tax

• Employment Tax

• Estate & Gift

• Other

  Note: If you select "Other", you must also complete the "Other description" box, which only opens when you select "Other".

No

Yes

Part B - From Appeals

Requested by

Autopopulates with your name on ACDS.

Yes

No

Phone number

Autopopulates with your phone number on ACDS.

Yes

No

Extension

Autopopulates with your extension, if any, on ACDS.

Yes

No

Mailing address

Autopopulates with your address on ACDS.

Yes

No

Date EA requested

Autopopulates with the current date. You can change this date.

No

Yes

Main EA issue

Make the appropriate selection from the drop-down list:

• F1040 Sch. A Itemized Deductions

• F1040 Sch. C/F Income

• F1040 Sch. C/F Expenses

• F1040 Sch. D Capital Gains/Losses

• F1040 Sch. E Income

• F1040 Sch. E Expenses

• F1040 Other Income

• F1040 Personal/Dependency Exemptions

• F1040 S/E Tax

• F1040 Standard Deduction

• F1065/1120 Income

• F1065/1120 Expenses

• Other Taxes

• Tax Credit(s)

• Withholding or Prepayment Credits

• Employment Tax Issues

• Estate and Gift Issues

• Penalties

• Other

  Note: If you select "Other", you must also complete the "Other description" box, which only opens when you select "Other".

No

Yes

Approved by

Autopopulates with your manager’s name on ACDS.

Yes

No

Date approved

Leave blank. The approver will electronically sign the PDF, thus entering a date approved.

No

Yes

Phone number

Autopopulates with your manager’s phone number on ACDS.

Yes

No

Extension

Autopopulates with your manager’s extension, if any, on ACDS.

Yes

No

Part C - To Examination

No show/No response in Examination

Check this box if there are clear indications in the administrative file that the case was a No show/No response in Examination

No

Yes

EA request sent to

Enter the EA POC’s email address.

No

Yes

Phone number

Enter the EA POC’s phone number.

No

Yes

Extension

Enter the EA POC’s extension, if any.

No

Yes

Part D - Basis for Request

New Evidence

Check this box if you received new evidence not previously made available to Compliance.

No

Yes

New Issue

Check this box if the petitioner raised a new issue not previously made available to Compliance.

No

Yes

Part E - Area Counsel Contact Information

Area Counsel contact

Enter the assigned Counsel attorney’s name.

No

Yes

Phone number

Enter the assigned Counsel attorney’s phone number.

No

Yes

Extension

Enter the assigned Counsel attorney’s extension, if any.

No

Yes

Part F - Explanation

Explanation

To indicate the priority nature of your EA request, begin Part F with this statement:

"Tax Court calendar date is MM/DD/YYYY. Please complete EA by MM/DD/YYYY." If the Tax Court has not yet set the calendar date, indicate "currently unscheduled" in place of "MM/DD/YYYY" above.

Enter a date no less than 45 days from the date of the request and determine the date based upon the needs of the case, including the Tax Court calendar date. Enter a narrative explanation of the new information and the basis of the EA request. ACDS captures a maximum of 512 characters and provides a count-down of the number of characters remaining. 

No

Yes

Explanation Continuation

Check this box if you need more room to continue your narrative explanation.

No

No

Save as Case File Attachment

Check this box to:

• Save and attach the form in PDF format

• Name the file using the approved naming convention

• Add your name in the Name column and "Form 14361" in the "Description" column.

• Captures data for feedback loop purposes

N/A

N/A

Save Form

Generates form and opens it in PDF.

N/A

N/A

Reset Form

Resets all fields. Yellow fields you changed will reset to the database value. White fields will reset to blank or the default value.

N/A

N/A

Part A - Case Identification

Taxpayer name (as shown on U.S. Tax Court petition)

Enter the TPNAME as shown on ACDS.

Identification number

Enter the SSN/EIN as entered in the Primary TIN field on ACDS.

MFT code

Enter the MFT as shown on ACDS.

Docket number

Enter the DKTNO as shown on ACDS.

Taxable Year(s) or Tax Period(s)

Enter the tax periods as shown on ACDS.

PBC

Enter the PBC code. The Primary Business Code (PBC), a 3-digit code, is also called the PRIBUSCD. PBC is a required entry on ACDS. You can locate the PBC from the Search Case screen in the following locations:

• Case level: The 3-digit PBC is found in the PRIBUSCD field

• Return level on the Summary Return Information screen: Under the BodCd column heading in position one through three

• Return level on the Detail Return Information screen for the most recent tax period in the workunit: The 3-digit PBC is found in the PRIBUSCD field

SBC

Enter the SBC code, if any. The Secondary Business Code (SBC), a 3-digit code, is also called the SECBUSCD. SBC is not a required entry on ACDS for non-AIMS cases. You can locate the SBC, if any, from the Search Case screen in the following locations:

• Return level on the Summary Return Information screen: Under the BodCd column heading in position four through six

• Return level on the Detail Return Information screen for the most recent tax period in the workunit: The 3-digit SBC is found in the SECBUSCD field

Group/Org

Enter the Group/Org code, if any. The Group/Org (EGC), a 3-digit code, is also called the EMPGRCD. EGC is not a required entry on ACDS for non-AIMS cases. You can locate the EGC, if any, from the Search Case screen in the following locations:

• Return level on the Summary Return Information screen: Under the BodCd column heading in position seven through nine

• Return level on the Detail Return Information screen for the most recent tax period in the workunit: The 3-digit EGC is found in the EMPGRCD field

Project Code

Enter the Project code, if any.The Project Code, a 4-digit code, is also called the PROJCD. The Project Code is not a required entry on ACDS. You can locate the Project Code, if any, from the Search Case screen at the Case level. The 4-digit Project Code is found in the PROJCD field.

Part B - Examination Assistance Approved/Denied

EA point of contact name

Enter the EA point of contact’s name.

Email address

Enter the EA point of contact’s email address.

Phone Number

Enter the EA point of contact’s phone number.

Extension

Enter the EA point of contact’s extension, if any.

Exam Assistance Approved/Denied

Leave blank.

If “Denied” select or write-in reason

Leave blank.

Approved by

Leave blank.

Title

Leave blank.

Date

Leave blank.

Part C - Issues and Results

Issue No.

Auto-populated.

Issue

Enter a brief description of the issue.

Year/Period

Enter one tax year/period.

Per Return

Enter the amount claimed per return.

Corrected

Leave blank.

Adjustment

Leave blank.

Explanation

Leave blank.

Add New Issue

The published form opens with sections for three issues. Click on the "Add New Issue" button to add a new issue section for additional issues and/or tax years/periods, or click on the "X" next to the "Adjustment" field to delete an issue section. The form is programmed to add pages as needed for the number of issue sections entered.

Part D - Examiner’s Information

Examiner

Leave blank.

Phone number

Leave blank.

Extension

Leave blank.

Date EA assigned to examiner

Leave blank.

Date examiner completed EA

Leave blank.

Total examiner time charged to EA case

Leave blank.

Part E - Manager’s Approval (as required)

Signature

Leave blank.

Title

Leave blank.

Date

Leave blank.

The EA denial poses a significant risk to taxpayer compliance.

1. ATM forwards EA package and concerns about the denial to the Appeals Area Director (AD) for review (via encrypted email).

   • If the Appeals AD does not concur, the Appeals AD notifies the ATM (via encrypted email) of decision with a "Cc" to the ATE.

   • If the Appeals AD concurs, they will contact the EA POC’s manager (POCM) (via phone or email) to discuss the EA denial concerns.

     Exception: For Estate & Gift Tax cases, the Appeals AD will contact the Workplan Selection and Delivery (WSD) Manager to discuss the EA denial concerns.

2. The Appeals AD discusses the concerns with the POCM or WSD. If, after discussion with the Appeals AD:

   • The POCM or WSD agrees with Appeals’ concerns and reverses the decision to deny the EA request, the POCM or WSD notifies the EA POC and the ATM resubmits the EA package.

   • The POCM or WSD does not agree with Appeals’ concerns and upholds the denial of the EA request, the Appeals AD notifies the ATM (via phone or email) of the decision not to reverse the EA denial.

The EA denial does not pose a significant risk to taxpayer compliance

• Where EA is not pursued, denied or not provided, Appeals will seek to resolve the case solely on the basis of all the information in the case file, as well as the new information provided by the petitioner/representative or counsel of record to support their position (without Compliance having an opportunity to review, examine, or rebut).

• ATE assesses the probative value of the new information in determining the hazards of litigation and attempts to reach a settlement with the petitioner/representative or counsel of record on the case. IRM 8.6.2.5.4, "My Evaluation" Section of the Appeals Case Memo (ACM), and its subsections, provides additional discussion on assessing the probative value of new information.

• ATE completes standard procedures in accordance with current IRM requirements to complete case and close it to ATM.