Part 4. Examining Process
Chapter 13. Audit Reconsideration
Section 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
