5.19.16. Compliance Services Collection Operations (CSCO) Clerical Procedures

ACS

Automated Collection System

ADR

Address Research

AMS

Accounts Managements Services

ASFR

Automated Substitute for Return

AUR

Automated Underreporter

BMF

Business Master File

CC

Command Code

CW

Classified Waste

CFOL

Corporate Files On-line

CPS

Correspondence Production Services

CSCO

Compliance Services Collection Operations

DDIA

Direct Debit Installment Agreement

GII

Generalized IDRS Interface

IDRS

IDRS Integrated Data Retrieval System

IMF

Individual Master File

ITIN

Individual Taxpayer Identification Number

IAT

Integrated Automation Technologies

IRS

Internal Revenue Service

OFP

Operation Function Program

POA

Power of Attorney

RD

Return Delinquency

RDD

Return Due Date

SIA

Streamlined Installment Agreements

TDA

Taxpayer Delinquent Account

TDI

Taxpayer Delinquent Investigation

UD

Undelivered

USPS

United States Postal Service

UFA

Unverified Forwarding Address

CP Notice

• CP 501,CP 503, CP 504, ,CP 501 (SP)CP 504 (SP)

• CP 521, CP 522, CP 523, CP 521 (SP), CP 522 (SP), CP 523 (SP)

• CP 59, CP 259, CP 59 (SP), CP 959

• CP 515, CP 516, CP 518, CP 515 (SP), CP 516 (SP), CP 518 (SP),CP 14,

CP 71, CP 71A

Marked with Refused or Unclaimed

• Destroy as classified waste

Note: Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, General Adjustments for guidance on handling classified waste to prevent inadvertent/unlawful destruction of records.

• report time under 790–61000 no count taken.

CP Notice

• CP 501,CP 503, CP 504, CP 501 (SP), CP 504 (SP)

• CP 521, CP 522, CP 523, CP 521 (SP), CP 522 (SP), CP 523 (SP)

• CP 59, CP 259, CP 59 (SP), CP 959

• CP 515, CP 516, CP 518, CP 515 (SP), CP 516 (SP), CP 518 (SP)

• CP 63, CP 14

,CP 71, CP 71A

USPS yellow label undeliverable sticker or USPS undelivered stamp

• Batch in groups of 50

• Scan through ADR.

• Report time and volume under 790–61007

CP Notice

• CP 501,CP 503, CP 504, CP 501 (SP), CP 503 (SP), CP 504 (SP)

• CP 521, CP 522, CP 523, CP 521 (SP), CP 522 (SP), CP 523 (SP)

• CP 59, CP 259, CP 59 (SP), CP 959

• CP 515, CP 516, CP 518, CP 515 (SP), CP 516 (SP), CP 518 (SP)

• CP 63,CP 14,

CP 71, CP 71A

Handwritten unverified forwarding address (UFA)

• Batch in groups of 50

• Scan through the UFA/ADR process

• If UFA/ADR is not working, take the following steps:

  1. Send a Letter 2788-C

  2. Overlay the address on CC LPAGE with the USPS yellow label address

  3. Send a Form 8822, Change of Address

  4. Document action taken on AMS.

• Report time and volume under 790–61007

CP Notice

• CP 501,CP 503, CP 504, CP 501 (SP), CP 503 (SP), CP 504 (SP)

• CP 521, CP 522, CP 523, CP 521 (SP), CP 522 (SP), CP 523 (SP)

• CP 59, CP 259, CP 59 (SP), CP 959

• CP 515, CP 516, CP 518, CP 515 (SP), CP 516 (SP), CP 518 (SP)

• CP 63, CP 14, CP 71, CP 71A

• All other notices and letters not being returned to originator.

USPS forwarding address yellow label present

• Batch in groups of 50

• Work per IRM 5.19.16.3.2, Undelivered (UD) Mail Procedures and update address via IDRS/AMS.

• Report time and volume under 790–61004

Any undelivered mail.

Deceased

These cases should not be worked under the UD mail program. They should be batched under 810 - 61150 (TDA) or 810 - 62230 (TDI) or 810 - 62610 (BMF).

Any undelivered mail.

Incarcerated

These cases should not be worked under the UD mail program. They should be batched under 810 – 61150 (IMF), 810 –62610 (BMF) or 810 - 62230 (TDI).

2797-CG R-U-There letter

Correspondence attached or notation unrelated to the address

Batch in regular work under appropriate program based on the written request. Do not scan through ADR, the employee working the case will update that address and respond to the Taxpayers request.

2797-CG R-U-There letter

Signed Responses from the taxpayer that the:

• Taxpayer verified address

• Taxpayer supplied a new address or phone number

• Batch in groups of 50

• Work through ADR 2797 response process using appropriate drop down box

• Report time and volume under 790–61005

2797-CG R-U-There letter

Returned undelivered with no new potential address

• Batch in groups of 50

• Work through the UD 2797 ADR process under appropriate drop down box

• Report time and volume under 790–61007

2797-CG R-U-There letter

Returned with USPS forwarding address yellow label

• Batch in groups of 50

• Work through 2797 ADR process under appropriate drop down box

• Report time and volume under 790–61007

2797-CG R-U-There letter

Returned with Unverified forwarding address.

• Batch in groups of 50

• Work through the UFA/ADR process

• Report time and volume under 790–61007

2797-CG R-U-There letter

Unsigned responses

• Batch in groups of 50

• Work through AMS/IDRS

• Send Letter 2788-C

• Overlay the old address on CC LPAGE with the potential new address

• Send Form 8822, Change of Address,

• Report time and volume under 790–61007

ACS LT letters, CP 90 and Letter 3676-C

Undelivered

• Route to appropriate ACS support function

• Report time and volume under 790–61006

ASFR 30 day (2566/2566R) and/or 90 day (3219N) letters

Undelivered

• Route to appropriate ASFR clerical team

• Report time and volume under 790–61006

Any letter or notice that is not a CSCO function

Undelivered

• Route to appropriate function (Exam, AM, AUR, etc.)

• Any ACS correspondex letter should be routed to ACSS.

• Report time and volume under 790–61006

Third party responses

Any CP notice per IRM 5.19.16.3.4, Address Research (ADR) Processing

• Batch in groups of 50

• Work through UFA process per IRM 5.19.16.3.4, Address Research (ADR) Processing

• Report time and volume under 790–61007

Correspondex Letters

Intentionally left blank

1. Return to the originator's IDRS assignment number

   Exception: Any ACS letter should be routed to ACSS.

2. Originating employee should work their undelivered correspondex letters using the following list:

   • Research IDRS to check the address was recently changed or is in a pending status.

   • If address was updated, reissue the correspondex letter and leave comments on AMS.

   • If no new address or pending address, destroy correspondex letter and update AMS comments.

   • If correspondex letter has a USPS forwarding address label follow the USPS yellow label directions below.

Systemic Correspondex Letters

Intentionally left blank

1. If correspondex letter has a USPS forwarding address label follow the USPS yellow label directions below.

2. If no forwarding address on USPS yellow label, destroy correspondex letter

USPS Yellow Label

Indicates Undeliverable as addressed.

1. Follow ADR processing procedures in IRM 5.19.16.3.4, Address Research (ADR) Processing

2. Does not meet ADR criteria, destroy notice.

Exception: If Correspondence or a written response is present, batch in normal case processing for possible disclosure issue.

USPS Yellow Label

Indicates forwarding address.

1. Verify the name on the forwarding USPS label matches the name on the notice.

   Note: If name control on the yellow label is different then the name control on ENMOD, do not update the taxpayer address. Follow (7) below.

   Exception: If a TDA notice or ACS LT letter contains the primary SSN with the secondary taxpayer's name and address information, follow (8) below.

2. Compare the current TIF cycle on CC ENMOD or the current cycle of Master File address shown on CC IMFOLE/BMFOLE to the date on the USPS yellow label.

3. If the USPS yellow label date is more recent than the cycle on IDRS, update the address on IDRS using AMS address update tool. AMS will update the address and leave an appropriate address change history.

Exception: If forward time has expired on the yellow label, and the cycle date on ENMOD is one year or more prior to the yellow label date, update the address on IDRS using AMS address update tool. If the IDRS cycle date is within one year, follow (7) below.

4. If AMS is down, input History items and change address on CC ENMOD on IDRS.

5. If USPS address is older than what is reflected on ENMOD , leave a history on AMS reflecting the forwarding address and why address was not updated. If the USPS address already matches what is on ENMOD, no AMS comments are needed.

Exception: If the forward time has expired and the IDRS cycle date is within one year of the yellow label date, follow (7) below.

6. Reissue the letter or notice if possible; otherwise, the next notice issuance will contain the new address. For IMF Return Delinquency (RD) notices, see paragraph 9.

Exception: Reissuing the letter is not required if systemically generated.

7. If the cycle on ENMOD and USPS yellow label are the same, and you are not sure which is more current, do the following:

   • Send a Letter 2788-C

   • Overlay the address on CC LPAGE with the USPS yellow label address

   • Send a Form 8822, Change of Address

   • Document action taken on AMS.

8. If a TDA notice or ACS LT letter was sent with the secondary taxpayer's name and address, and you are not sure if the FWD address is for the primary or secondary taxpayer

   • Send a Letter 2788-C to both the primary and secondary SSN

   • Overlay the address on CC LPAGE with the USPS yellow label address

   • Send a Form 8822, Change of Address

   • Document action taken on AMS under both SSN's

   Note: If the FWD address is already on the primary SSN, but not the secondary SSN, only send the letter to the secondary taxpayer and document AMS.

9. To reissue an IMF RD notice and the USPS cycle is newer then ENMOD:

   • After address is updated, check the RD module Status Code (SC). It must be in SC 02, and

   • No other modules are in TDI SC 03 or in TDA status, then

   • Input ASGNIC (Definer C) and enter, then

   • Enter TIN, name control and Notice Code "R" (R will be in position 29 of the line item), See IRM 2.4.27–5, ASGNI/ASGNB Input Display - Single and Batch. After input, the Notice Code "R" will be displayed on CC TDINQ.

     Note: As of January 2013, CP 59 should be reissued as well. The system will issue a CP 515

     when you use Notice Code "R". It is important that you work this re-issuance in a timely manner to ensure a CP 515 is issued before the next notice is generated.

     Note: The above procedure only applies to IMF CP 59, 516 or 518. These procedures do not apply to BMF RD notices at this time. These procedures do not apply to any IMF module(s) or associated module(s) already in SC 03 (TDI) or TDA status or account with an assignment (TSIGN) number.

ASFR

Intentionally left blank

1. Forward all UD ASFR letters including letters with USPS yellow label, Deceased, Incarcerated, Refused or Unclaimed to the ASFR Clerical function, as stated in IRM 5.18.1.9.2.2, Undeliverable Mail.

Incarcerated

Yellow postal sticker or hand written responses such as, taxpayer is in Jail

1. Batch as regular work

2. If working as batched cases, Follow 3) below.

Deceased

Yellow postal sticker, stamped deceased or any written response that indicates "deceased"

1. Batch as regular work.

2. If working as batched cases, follow (4) below

Out of Business (OOB)

Intentionally left blank

1. Follow instructions in (5) below.

Power of Attorney (POA)

Intentionally left blank

1. Follow instructions in (6) below.

The amount of the balance due notice is below ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Input TC 530 cc 09 to the notice module or year.

The amount of the balance due is above ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Accelerate to ACS by using CC STAUP 2200.

The return delinquency is marked PCB (IMF) or LRA (BMF) and the amount is below ≡ ≡ ≡ ≡ ≡

Input TC 593 cc 82 to the notice module.

The return delinquency notice is not a PCB (IMF) or LRA (BMF) and the amount is above ≡ ≡ ≡ ≡ ≡ (except for Form 1065.

Accelerate to ACS, see: IRM 5.19.22-5, Accelerate and/or Delay To TDI Status 03.

The amount of the balance due exceeds our authority

Follow procedures in IRM 5.19.17.2.5, Incarcerated Taxpayers.

The OOB date is provided

Input TC 591 to the earliest tax period. If there is no open TDI module on IDRS, input TC 591 on the next period. IRM 5.19.22-5, Accelerate and/or Delay To TDI Status 03 or IRM 5.19.22.5.3.1.1, BMF Response Taxpayer Not Liable.

The OOB date is not provided

Accelerate or Delay to TDI Status 03, see IRM 5.19.2-7, Accelerate and/or Delay To TDI Status 03.

For ACS LT. letters and the UD mail is marked OOB

Input any useful information or comments. Change the follow-up date to the following day (OAUD,01,TPOOB).

USPS forwarding address "yellow label"

1. Check CC CFINK to validate the POA's name and address.

2. If CFINK address is different from the address shown on the yellow label, route POA UD mail on Form 3210, Document Transmittal, to the appropriate centralized CAF site.

3. Indicate on Form 3210, "Research and update POA address, if necessary, based on USPS yellow label per Rev. Proc. 2010–16 Section 4.05 and Rev. Proc. 2010–16 Section 4.06."

4. Update AMS comments, as appropriate.

5. Report time and volume under 790–61004

Note: If there is no data on CC CFINK, destroy UD mail.

USPS no forwarding address yellow label

1. Destroy

2. Do not process POA (CAF indicator) cases through ADR.

3. Update AMS comments with which POA/CAF representative was returned undelivered with no forwarding address and the CP notice or letter that was returned.

UD mail is returned with an IRS address

A better address cannot be found

Destroy as classified waste

There is a USPS yellow label

Is not one of the notices or letters to be processed through ADR

Follow the procedures IRM 5.19.16.3.2, Undelivered (UD) Mail Procedures.

Address line is incomplete

Research on CC ENMOD or CC IMFOLE/BMFOLE shows no new address was updated.

1. Research by using the various address research tools for a potential address

2. Send Letter 2788-C and overlay with the new potential address on LPAGE.

3. Destroy UD mail and leave comments on AMS of actions taken.

Address line is incomplete

Research on CC ENMOD or CC IMFOLE/BMFOLE shows the address was updated.

1. Reissue the letter or notice.

2. If you can not reissue the letter or notice, destroy the UD mail and update AMS comments, as appropriate.

CP notice

• CP 501,CP 503, CP 504, CP 501 (SP), CP 503 (SP), CP 504 (SP)

• CP 521, CP 522, CP 523, CP 521 (SP), CP 522 (SP), CP 523 (SP)

• CP 59, CP 259, CP 59 (SP), CP 959

• CP 515, CP 516, CP 518, CP 515 (SP), CP 516 (SP), CP 518 (SP)

• CP 63, CP 14, CP 71, CP 71A

1. Scan through ADR in groups of 50.

   Note: Allow the system to auto save before continuing with the next group of 50.

2. Destroy as classified waste.

• On the UD CP notices, note the number below the barcode.

• Manually type in the 12 digit number in your blank Microsoft Word document.

• Highlight and copy the numbers on the Word Document.

• Click over to ADR so that the cursor is flashing in the barcode field on ADR.

• Press Ctrl + V for Paste. The 12 digit number will now be present in the barcode field.

• Press Enter

ACS LT letters

1. Scan through ADR in groups of 50.

   Note: Allow the system to auto save before continuing with the next group of 50.

2. Destroy once scanning is complete.

Refused or Unclaimed

1. Destroy all notices in the list above.

Exception: If there is a USPS forward address yellow label, process per IRM 5.19.16.3.2, Undelivered (UD) Mail Procedures. If there is a frivolous statement on Refused mail, route to appropriate Frivolous Filer unit.

Note: Submission processing should be extracting refused and unclaimed prior to sending UD mail to CSCO.

Unverified Forwarding Address (UFA)

1. These will be any of the notices listed above that have a hand written forwarding address that does not contain a USPS stamp.

2. Scan into the ADR UFA processing screen in groups of 50.

3. Destroy notices once scanning is complete

4. If ADR UFA is not working, take the following steps:

   • Send a Letter 2788-C

   • Overlay the address on CC LPAGE with the UFA address

   • Send a Form 8822, Change of Address

   • Document action taken on AMS

USPS yellow label indicates undeliverable as addressed

1. Scan through ADR 2797 undeliverable access screen and then destroy.

Exception: If there is correspondence attached to the UD mail, do not destroy. Batch as regular work for tax examiner to address possible disclosure issue.

Signed response from the taxpayer

1. If taxpayer has agreed to the address on the 2797, scan into appropriate 2797 response screen on ADR and destroy.

2. If taxpayer has provided another address, update the appropriate 2797 response screen and destroy.

No signature provided

1. No confirmation provided, Research CC ENMOD or CC IMFOLE/BMFOLE to see if the address was updated before sending a Letter 2788-C. Overlay, on LPAGE, the potential new address on the 2797 . Leave narrative on AMS as to actions taken and destroy 2797.

2. If comments are from another person providing an alternate address, scan through 2797 processing screen with appropriate drop down box to send new 2797 to alternate address.

3. Destroy 2797.

USPS yellow label forwarding address

Scan through 2797 Response screen and use the appropriate drop down box for forward address. This will generate a new 2797.

Form 15103, Form 8879, an RD notice, or appropriate letter includes a signature line and jurat statement, and is signed by the taxpayer(s)

• Mark on signature line of the return "Attached".

• Attach the notice or letter behind the return.

• Notate on the notice or letter "original signature attached".

There is no appropriate jurat statement and signature(s) present

• Attach Form 3531 to the front of the return.

• Check the appropriate boxes on the form requesting a signature.

• Return to the taxpayer in an envelope.

• Leave comments on AMS that say "unsigned return"

BMF Notices

1. Place in IRS receive date order with the earliest date on top.

2. Batch in groups of 20

3. Batch as 62610

BMF Correspondence (white mail) pertains to:

• Any letter not attached to a notice

• Post it notes

• Scrap of paper the taxpayer has written information

• Questions

• Requests to the IRS regarding tax filing requirements

• Refund issues

• New Addresses

• New telephone numbers

• Filing status

• Other

1. Place in IRS receive date order with the earliest date on top.

2. Batch in groups of 20

3. Batch as 62610

Foreign Mail
A TIN that begins with 66 identifies:

• Puerto Rico (PR)

• American Samoa (AS)

• Virgin Islands (VI)

A TIN that begins with 98 Identifies:

• England

• Japan

• Cuba

1. All foreign cases are routed to the Philadelphia Assistant Commissioner International (ACI) unit.

Non-BMF TDI issues

1. Place Non-BMF TDI issues, such as installment agreements, money owed to IRS or BWH in appropriate place for TDA batching. For Non-CSCO work, route as appropriate.

IMF returns and correspondence

1. IMF TDI should be batched per IRM 5.19.16.4.2IRM 5.19.16.4.2 , IMF Return Delinquency (RD) Notice Batching Procedures

   Note: IMF TDI cases should be routed per IRM 5.19.2-2, CSCO Non-Filer Campus Addresses.

Aged Work

1. Batch in volumes of 10 or less by month, unless instructed to do otherwise. The oldest IRS received date should be on the top of each batch.

2. Notate "Aged Work" on the batch log. If the batch is less than 10, it should be notated on a post-it.

3. Count each Employer Identification Number (EIN) and/or returns without a notice.

Form 2797

Date stamp and route to appropriate ADR unit to be worked per IRM 5.19.16.3.2, Undelivered (UD) Mail Procedures

IDRS Toolbar

The IDRS Toolbar provides access to IDRS Command Codes (CC), SUMRY, TXMOD, and STAUP, etc.

Account Management Services (AMS)

AMS is generally accessed to review and enter case history actions. It can be used to update new addresses and add or change telephone numbers.

Mail Routing Guide

The Mail Route Guide provides mail stops and routing information that can be researched by an assortment of categories; such as an alphabetical list of subjects or departments, the form number or type of letter which needs to be routed, etc.

Integrated Automation Technologies (IAT)

IAT supplies automated tools to IRS employees that simplify research, reduce keystrokes, and increase the accuracy of regular work processes.

Program Locator Guide

Provides the appropriate site to send W&I or SBSE work.

CSCO e-Guide

Provides quick access to IRM references and step by step guidance to resolving CSCO issues.

The following information is present:

• The new address

• The taxpayers name

• The taxpayers signature

• The old address

• The Social Security or Employer identification Number

Note: Taxpayer signature(s) are NOT needed when the taxpayer uses IRS-generated correspondence/notices to inform of an address update.

1. Update the address through AMS. If AMS is down, use IDRS CC ENREQ.

2. Leave history of action taken on AMS.

3. Destroy and take count.

Correspondence, letters, or notices sent by the IRS and is returned with corrections marked on the taxpayer’s address information will constitute as clear and concise written notification of a change of address. The taxpayer's signature is not required.

1. Update the address through AMS. If AMS is down, use IDRS CC ENREQ.

2. Leave history of action taken on AMS.

3. Destroy and take count.

The following information is NOT present on “written requests” or Non IRS Generated Notices :

• The new address

• The taxpayers name

• The taxpayers signature

• The old address

• The Social Security or Employer identification Number

1. Send Letter 2788-C with a Form 8822, Change of Address to the new address provided on the taxpayer’s correspondence.

2. Use an asterisk in the Taxpayer Identification Number (TIN) within the Letter 2788C. This will prevent the generation of a TIN in this field.

3. Leave appropriate comments on AMS notating the potential new address.

Obvious error is shown

1. Make appropriate change.

2. Leave history on AMS why action was taken.

3. Continue processing request.

Z - or - Z freeze present: For more information refer to Document 6209

1. Do not change the address.

2. Indicate the new address on an Form 4442, Inquiry Referral and route to the appropriate Criminal Investigation Function.

Undelivered refund check present. (TC 740 or S -freeze on account) For more information on TC 740 or S- freeze see: Document 6209

1. Do not change the address.

2. Route to the appropriate Refund Inquiry/FTD unit.

TC 520 CC 60, 61, 62, 63, 64, 65, 66, 67, 81, 83, 84, 85, 86, 87 ,88 or 89

Taxpayer is inquiring about the Bankruptcy proceedings

1. Complete Form 4442, Inquiry Referral

2. Fax to (855) 235-6787 or

3. Route to appropriate Insolvency National Field/Centralized Site Directory

4. Send Letter 86-C

5. Leave history on AMS

6. Destroy correspondence as classified waste

TC 520 CC 60, 61, 62, 63, 64, 65, 66, 67, 81, 83, 84, 85, 86, 87 ,88 or 89

The taxpayer is requesting a full pay or an installment agreement

1. Input a TC 971 AC 043 if it meets criteria in IRM 5.19.1.6.4.7(3), Pending IA Criteria

2. Input STAUP 22/09 on all notice status accounts

3. Route case to appropriate Insolvency National Field/Centralized Site Directory

4. Send Letter 86-C

5. Leave appropriate history on AMS

TC 520 CC 76 or 77

Collection Due Process issue (CDP)

1. Pull up SERP, WHO/WHERE tab/ACS-CDP coordinators

2. Send Letter 86C

3. Notate State & BOD - CDP Coordinators

4. Route to appropriate ACS-CDP coordinator

5. Leave history on AMS

TC 520 CC 70, 71, 72, 73, 74, 75, 78, 79, 80 or 82

Intentionally left blank

1. Route to appropriate Advisory unit found on SERP Who/Where

2. Send Letter 86C

3. Leave history on AMS

Will file or has filed

There is no TC 520 or ST 72

Batch as 61150

Form 1040-X

Route per the mail routing guide or IRM 3.10.72-1, Routing Guide/Local Maildex

Innocent Spouse claims

Route per mail routing guide

Court Documents

Case by Case basis. Research for prior actions. If case was already routed, destroy as classified waste, but if case was not worked, follow (4) above.

All other Forms

Use the mail routing guide

Letters

Use the mail routing guide to determine if it should be routed out or worked also see IRM 3.10.72-2, Correspondex" C" Letters - Routing Guide

Correspondence has a collection issue

Follow correspondence batching procedures in IRM 5.19.16.6.1, Taxpayer Delinquent Account (TDA) Batching Procedures

If penalty abatement is the only issue

Route to Image Control Team (ICT) per mail routing guide.

Status 71

Unreversed TC 480 only

• Route to the appropriate Centralized Offer In Compromise (COIC) office found on OIC-Centralized Service Center Locations .

• Send Letter 86-C

Status 71

Unreversed TC 480 and TC 780

• Route to the appropriate Monitoring Offer In Compromise (MOIC) office found on OIC-Compliance Campus Locations for the Monitoring of Accepted Offers.

• Send Letter 86-C

Not in Status 71

Intentionally left blank

Batch as 61150

Payment only or green payment notation

No new information provided such as new address and/or telephone

Destroy as classified waste.

Payment only or green payment notation

New information provided such as new address and/or telephone

Take the following actions:

1. Follow address change procedures listed above (1).

2. Update telephone number.

3. Destroy as classified waste.

Taxpayer is requesting to change their current payment arrangement

CC IADIS does reflect the change

Destroy as classified waste.

Taxpayer is requesting to change their current payment arrangement

CC IADIS does not reflect the change

Batch as 61120

Taxpayer indicates they made a payment

Payment was located using CC IMFOLP/BMFOLP

Destroy as classified waste.

Taxpayer indicates they made a payment

Cannot locate the payment using CC IMFOLP/BMFOLP

Batch as 61150

Payment is late or taxpayer did not receive notice/voucher

In Status 64

Batch as 61120

Payment is late or taxpayer did not receive notice/voucher

In Status 60

Destroy as classified waste

Form 2848 only

• Check CC CFINK

• POA is not on CC CFINK

• Route to appropriate POA Unit based on the Consolidated State Mapping for Centralized Authorization File (CAF) located in the Program Locator Guide

• Document on AMS that POA was routed and notate the POA ID number and full name

• If POA is already on CC CFINK, destroy the POA as a copy.

Correspondence from the POA to remove them from the taxpayers account

• Route to appropriate POA unit based on the Consolidated State Mapping for Centralized Authorization File (CAF) located in the Program Locator Guide

• Document on AMS POA request routed.

Attached to CSCO issues

Batch in appropriate program

SSN/EIN was located

Work accordingly

SSN/EIN was not located and there is no name, address, telephone or alternate way to contact the taxpayer for the information

Destroy as classified waste. "No SSN/EIN found"

SSN/EIN not located, but there is an alternative way to contact the taxpayer for the information

Batch in the correct program and write in the top right corner "No SSN/EIN".

In status 22 before the CSCO received date

Does not meet pending Installment agreement per IRM 5.19.1.6.4.7.1(6), Requests Not Meeting Pending IA Criteria

• Route to appropriate ACS site per SERP Who/Where tab

• Input Staup 22/09 on all other balance due status accounts

• Send Letter 86-C.

Note: Use available tools to assist in routing to the appropriate ACS site and sending the Letter 86-C.

In status 22 before the CSCO received date

meets pending Installment agreement per IRM 5.19.1.6.4.7.2, Requests Meeting Pending IA Criteria

• Route to appropriate ACS site

• Input TC 971 AC 043

• Input STAUP 22/09 on all other balance due status accounts

• Send Letter 86-C

Moved to status 22 after the CSCO received date

Intentionally left blank

Work as CSCO work and do not route to ACS site

CP 521 or CP 523

Taxpayer correspondence attached or notated on the notice

IMF batch as 61150
BMF batch as 61320

Form 433–FForm 433–AForm 433–BForm 433-H

Intentionally left blank

IMF batch as 61190
BMF batch as 61320

Form 433–FForm 433–AForm 433–BForm 433-H

Form 433–D with Banking information provided or attached Voided check

IMF batch as 61190
BMF batch as 61320

Form 433–D

No bank information or no voided check attached

IMF batch as 61120
BMF batch as 61320

Form 433–D

Bank information or voided check attached.

IMF batch as 61125
BMF batch as 61320

Form 1040-V

Request for a payment plan written on the form

Batch as 61120

Form 1040-V

Comments indicating payment made

Batch as 61150

Form 1040-V

Comments unrelated to payments, no comments or Attached Form W-2

Route per Mail routing guide

Form 2159

No bank information or no voided check attached

IMF batch as 61120
BMF batch as 61320
(Doc type 2159)

Form 4442, Inquiry Referral

Case concerning Direct Debit Installment Agreement (DDIA) issue

1. For the following conditions: IMF batch as 61124
BMF batch as 61320

• Stop DDIA

• Skip Payment

• Bank account closed

• Lower/change payment amount

• Change payment date

• Payment not deducted from checking account

• Multiple payments deducted in one month

• Faxed 4442 receipt, TP changing bank account/routing number and signed F.433-D.

• An error in debiting the taxpayer’s account.

2. For the following conditions:
IMF batch as 61125
BMF batch as 61320

• Revise DDIA to add new tax liability, not changing payment amount

• Faxed 4442 receipt of a newly signed F.433-D.

Form 4442, Inquiry Referral

Any issue not dealing with a DDIA request, but meets collection criteria

IMF batch as 61150
BMF batch as 61320

Form 4844

Reinstatement IA requests only

BMF batch as 61320

Form 9465

Attached to CP 2000

Make a copy of the CP 2000 and attach it to the Form 9465. Forward CP 2000 to appropriate area.
IMF batch as 61120
BMF batch as 61320
(Doc type Form 9465).

Form 9465

Attached to Form 4549

Make a copy of the Form 4549 and attach it to the Form 9465. Forward Form 4549 to appropriate area.
IMF batch as 61120
BMF batch as 61320
(Doc type Form 9465).

Form 9465

Form contains complete information, there are no written comments or attachments and does not contain bank information

Batch as GII ready 61121

Form 9465

Form contains complete information and the routing and bank account information is complete and there are no written comments or attachments

Batch as GII ready 61122

Form 9465

Could not be processed through GII

IMF batch as 61120
BMF batch as 61320
(Doc type 9465)

Form 9465

Could not be processed through GII and contains bank information

IMF batch as 61125
BMF batch as 61320
(Doc type 9465 DDIA)

Form 9465

Case stamped or marked "Transhipped for filing in DDIA files" or "To be maintained in Files"

Follow local procedures for DDIA filing data base

All Other Forms

Not listed above

Research the Mail Routing Guide and route using appropriate routing Forms and procedures. See IRM 3.10.72-1, Routing Guide/Local Maildex.

Contain these key words:

• Will pay the balance in full

• Request to set up payments

• Extension of time to pay

• Will pay by a specific date

• Will pay specific amount by a specific date

• Add another year to existing payment plan

• Want to pay

• Want to increase/decrease/skip or reinstate payment plan

IMF batch as 61120 (Doc type IMF Correspondence)
BMF batch as 61320

Contain these key words:

• Taxpayer cites numerous issues including a request to make payments

• Does not request an installment agreement

• Bankruptcy

• Deceased

• Incarcerated

• Will send what I can/Can’t Pay

• Letters from third party or vendor

• Request is for penalty and interest abatement

• Credit counseling service letters

IMF batch as 61150 (Doc type IMF TDA Correspondence)
BMF batch as 61320

Contains these key words:

• Military deferment

• States they have or will be deployed to a combat zone

IMF batch as 61160 (Doc type Combat Zone)

Contains bank account information or voided checks

IMF batch as 61125

Written in a foreign language or the taxpayer is using the Spanish version of a collection Form

IMF batch as 62810

Contains an EIN or Business Form and you are not an SBSE site

Route to appropriate SBSE site

State Tax Forms

Mail to Appropriate State Department of Revenue Under State income Tax Contact Information

Addressed to ACS Support

Return to appropriate ACS support function if the case is still in ST 22; otherwise process. ACS Support and Status 22 TAS Liaisions

Routing slips indicated another area of operation (Exam, AUR, AM, etc.)

Put stop number on routing slip, if missing, and send to appropriate function

Routing slips indicates employee assigned

Route to appropriate team