4.19.2. IMF Automated Underreporter (AUR) Control

(1) Potential AUR cases are systemically identified through computer matching of tax returns with corresponding information returns in the Information Returns Master File (IRMF). Cases are selected for inventory in a manner determined to provide overall compliance coverage. Selected cases undergo an in-depth review by a Tax Examiner to identify underreported and/or over-deducted issues which require further explanation to resolve the discrepancy.

(1) Internal Revenue Code Chapter 61 (Information and Returns), Subchapter A (Records and Returns), Part III (Information Returns), sections 6031 – 6059, contain the requirements for the filing of information returns for income reporting purposes. Rev. Proc. 2005-32 describes, by category, a non-exclusive list of contacts with taxpayers and other actions by the IRS that are not examinations, inspections, or reopening of closed cases.  

(1) The Director, Exam Field and Campus Policy, Small Business/Self Employed, is the executive responsible for the IMF AUR Program.

(2) The AUR Program Manager, Headquarters Examination Operations, Field and Campus Policy, IMF AUR Policy is responsible for IMF AUR policy and the procedures in this IRM.

(1) AUR inventory is monitored and managed using a series of specific, detailed reports accessed through the AUR system.

(2) IDRS reports applicable to AUR cases are accessed and monitored through the use of the Control-D reporting system.

(3) Process improvement procedures are in place to mitigate system and IRM inefficiencies.

(1) SBSE AUR Policy monitors case inventory and analyzes data available through the AUR system to determine efficiency.

(2) System access is granted via permissions through Business Entitlement Access Request System (BEARS) and AUR Coordinators. AUR Policy performs quarterly reviews to verify the accuracy of system permissions.

(1) Terms used in this IRM are listed and defined in Exhibit 4.19.2-1, Glossary.

(2) Acronyms used in this IRM are also listed and defined in Exhibit 4.19.2-1, Glossary.

(1) Even though the IRS strives to improve its systems and provide better service, some taxpayers still have difficulty in getting solutions to their problems or appropriate, timely responses to their inquiries. The purpose of the Taxpayer Advocate Service (TAS) is to give taxpayers someone to speak for them within the IRS. Information on the new TAS Case Acceptance Criteria and how and when to refer a taxpayer to TAS is available in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. The TAS toll-free case intake line is 1-877-777-4778 or TTY/TDD 1-800-829-4059. Service Level Agreements between TAS and the Operating Divisions are available at the TAS web site.

(2) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights.

(3) For additional information about the Taxpayer Bill of Rights, see Taxpayer Bill of Rights.

(1) Form 3210 - Transmittal, Receipt and Control Records - Correspondence, teletype, transmittal letters, reports, and transmittal receipt and control documents, etc., pertaining to receiving, controlling and transmitting tax returns, taxpayer account registers, and related documents will be maintained within the Operation for one year from the date the transmittal was prepared. After the one-year period the document can be destroyed as authorized by the National Archives and Records Administration (NARA) approved Document 1299, IRS Records Control Schedules (RCS) 23, Item 36..

(2) Certified and Registered Mail Records - Statutory Notice Certified listings will be maintained within the Operation for three years after the closeout of the AUR tax year. At the end of the three-year period, ship the listings using Standard Form 135, Records Transmittal and Receipt. Follow the form instructions for completion and ship to the appropriate FRC. The form and instructions can be found at SF-135 and Instructions.6//

(1) Automated Underreporter employees are mandated to use the Integrated Automation Technologies (IAT) tools. The IAT tools assist the Tax Examiner/Clerk with IDRS research and input. See Exhibit 4.19.3-18, Mandated IAT Tools, for a list of mandated IAT tools.

(2) If an IAT tool is not functioning properly, the case will be worked using IDRS. For more information on each tool, as well as job aids for each tool, see Job Aids at AUR Research Portal. To report any IAT problem, go to IAT Share Point, select "Known Issues" and follow the instructions on the tab.

(1) AUR correspondence and tax returns are scanned, systemically transferred, and associated in the AUR System. Once the file is received by AUR Case Management (CM), it will become a permanent record stored within the AUR database. The responses received for the AUR cases can’t be deleted or edited once associated. The images/documents can be viewed in PDF format from the case history screen.

• Documents are identified by the Correspondence Type:

Correspondence Type	Description
AGR	Agreed Responses
RSP	Response
ORG	Original
OTR	Other

(2) Ephesoft is software used by high volume scanners to convert paper documents into digital images which are sent to AUR CM. The primary users of the scanned documents are AUR clerks and tax examiners. The images will also be available to other Operations who have access to AUR CM and Account Management System (AMS).

(3) AUR scanner operators (AUR clerical staff) are required to perform a cursory review of all scanned documents as part of the validation process using the Ephesoft software. This ensures images received into AUR CM are clear and legible, and the required data is available to associate the scanned documents with the AUR case. See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures.

(1) Policy Statement P-21-3 Guidelines are the result of a task force initiated to provide timely and quality responses to taxpayer correspondence. The general guidelines are:

1. A quality response is an accurate and professional communication which, based on information provided, resolves the taxpayer issues, requests additional information from the taxpayer, or notifies the taxpayer we have requested information from outside the IRS.

   Note: Batch Types 51 and 71 DON’T meet these requirements for issuing an interim letter.

2. A quality response is timely when initiated within 30 calendar days of the IRS received date.

3. When a quality response can’t be issued timely, an interim response must be initiated by the 30th calendar day from the IRS received date. Use Letter 4314-C.

4. All interim letters will inform the taxpayer when a final response can be expected and provide a contact name and number for additional inquiries.

(2) The AUR system automatically generates an interim letter (Letter 4314-C) when the IRS received date exceeds a specific number of days as determined by the AUR Coordinator.

(3) A Letter 4314-C is generated for batch in AB (Associated Batch) or SB (Suspense Batch) for batch types 41, 44, 52, 53, 58, 72, 74, 81, 83 and 98. The AUR Coordinator has the option to select Assigned Unit (AU) and Batch Finished (BF) status.

(1) When a change of address is identified during the validation process in Ephesoft on an agreed correspondence (BT 51 or 71), ensure to update the address on the AUR System.

(2) To change a domestic address, access the Update Address window by taking the following actions:

(3) The update address option can also be accessed while in the batch building screen:

(4) To add or change a foreign address, access the Update Address window by taking the following actions:

(1) The system automatically creates an assessment record on all appropriate cases with process codes (PCs) 20, 67, 87, and 90-93 and for all ELF cases with PCs 37,47, 51, 52, 70, 71, and 73, based on the control parameter dates set by AUR Coordinator.

(2) After dates designated by the AUR Coordinator have passed, ALL assessments must be input via IDRS.

1. Print the assessment document and associate it with the case after the process codes are verified and before the batch is updated to "RB".

2. Manual assessments must receive priority handling to insure that the assessment is input on IDRS before the upload of the corresponding process codes, since the PC closes the IDRS control base. The "xMend" or "REQ 54" IAT tool must be used when making an adjustment on an account.

Note: For digitized cases, prepare Form 15393, Automated Underreporter Closing Information Cover Sheet, for cases to be sent to Files Operation.

(3) The AUR system creates a tape to upload assessment information to IDRS - except on cases where the Tax Examiner has determined a manual assessment will be done. Manual assessments are input directly to IDRS. The "xMend" or "REQ 54" IAT tool must be used when making an adjustment on an account.

(4) AUR assigns a sequence number to each assessment record based on the order the PC verification process is completed.

(5) Assessment volumes are limited for each blocking series. The AUR Coordinator and the Computer Service scheduler ensure that daily limits per blocking series are set correctly, and that the combination of automated and IDRS assessments don’t exceed the daily input limitations.

• 2,000 for Blocking Series 500-519 (timely/full paid CP 2000)

• 4,000 for Blocking Series 550-589 (other than timely/full paid CP 2000)

• 2,000 for Blocking Series 600-619 (timely/full paid CP 3219A)

• 3,000 for Blocking Series 650-679 (other than timely/full paid CP 3219A)

(6) Each released batch has its own adjustment sequence series and this order MUST be maintained during the shipping to Files. The employee number is composed of ten digits as follows:

• The first two digits represent the campus.

• The next three digits represent the AUR Employee Group (EGC) Code (890).

• The last five digits represent the AUR Batch Number.

(7) Ship assessments to the Files Operation for Computer Form (CF) 5147 association. Each campus will work with the Files Operation to determine how to prepare and ship the assessments. Batch Types 51, 67, 71, 79 and 87 don’t generate the auto assessment listing, use a Batch listing as the transmittal document.

(1) The AUR bar code printed on the Form 4251, Return Charge-Out, generated for paper returns contains the social security number (SSN) and tax year of the associated case. Beginning TY 2022, Form 4251 will be scanned with paper tax return to validate through Ephesoft. Once uploaded, the system auto-batches these cases.

(2) Form 4251 is not generated for ELF cases (Virtual case). A batch and Work Unit listing are available to print/view (in lieu of Form 4251).

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(4) The indicators identify the copy of the notice and are:

• 1 for primary taxpayer

• 2 for the spouse or secondary taxpayer

• 3 for power of attorney (POA)

• 4 for a second POA

(1) The Case History Screen contains information about the movement and actions taken on a case through the AUR processing. This section provides a brief explanation of each field.

(2) The Action Code indicators are:

(3) The Delivery Status Codes are:

(4) To access the Case History screen take the following actions:

1. Select the tax year from the AUR Year menu.

2. Select Control from the AUR Main menu.

3. Select Case from the Control menu.

4. Select Case history from the drop-down menu.

5. Enter the SSN and press <Enter> twice.

(1) As each case is built into the AUR system it is assigned a nine-digit CSN. The CSN corresponds to the location of a case. The CSN is composed of different elements, depending on whether or not a case is in a regular batch or a suspense batch.

(2) The CSN of a regular batch consists of four sections. The definitions of the numbers in sequence (left to right) are:

• Batch type (the first two digits of the CSN)

• Batch sequence number (the three digits following the batch type)

• Work unit where the case is located (the two digits following the batch sequence number)

• Document/case number within the work unit (the last two digits of the CSN)

(3) The CSN of a suspense batch consists of three sections. The definition of the numbers in sequence (left to right) are:

• Batch type (the first two digits of the CSN)

• Batch sequence (the three digits following the batch type)

• Document/case number within the batch. When the document number reaches 9,999, the batch sequence number increases by one and the document number within the batch starts at 0001 (the last four digits of the CSN)

(4) The CSN is displayed on the Case History Screen.

(5) The CSN is valid as long as the original batch remains intact and in order during processing. If a case is removed from its original location in the batch and is not returned to it, the CSN is not valid for locating the case. A new CSN is assigned when the case is built to a new batch.

(1) Initial charge-outs (Form 4251) are produced for paper cases and routed to the Campus Files Operation.

1. If the return has not been retired to the Federal Records Center (FRC), Campus Document Retention, Files Operation, pulls the return and routes it to the AUR Operation.

2. If the return has been retired to the FRC, Campus Document Retention, Files Operation, routes the charge-out to the appropriate FRC. The FRC pulls the return and routes it to the AUR Operation.

3. If the return is not available, FRC notes the available charge-out information on the Requestor Copy, which is forwarded to the appropriate campus with the charge-out information.

(2) There are certain File Location Codes (FLCs) that indicate the tax return was filed electronically. See IRM 4.19.2.3.15, Electronic Filing System, for a complete list of the FLCs.

(3) Charge-outs are not printed for electronically filed returns (ELF). The system auto batches the ELF cases into BT 01-19 and are identified as "Virtual batches" (no physical case). The batches are systemically closed and updated to "AB" status. A batch and Work Unit Listing is available to print/view.

(1) A complete case includes the following:

• A tax return (or tax return data on the AUR system)

• Information return (IR) data

• Tax account information

(2) Paper tax returns and charge-outs are forwarded to the AUR Program for scanning, sorting, batching and case control based on workload demands.

(1) A miscellaneous or Correspondex letter is issued to taxpayers when the case requires additional information (for example, Letter 2625-C, or Letter 2626-C).

(2) The system assigns the mail out/ notice date when the batch status is updated to "RB" (Release Batch). The system automatically moves cases to the appropriate suspense batch after PC verification and the batch is updated to status "RB".

• CP 2501 Letter Suspense BT 47

• CP 2000 Letter Suspense BT 60

• CP 3219A Notice Suspense BT 70

(3) Letter information (cases with internal process code (IPC) 6L, 8L and 8M) is uploaded daily to Correspondex and generates letters from the AUR system. The letters are dated three to five days from the date the batch status was updated to "RB"

(4) The Suspense Summary report displays the Saturday week ending date for letters released from Monday to Friday in the Projected Notice/Letter Date field on the report. The week ending date for BT 60 may contain more than one letter date.

(5) CP 3219A letter (IPC 8L, 8S and 8M) cases are filed under the original CP 3219A case sequence number. The Suspense Summary report also displays REFILE in the Batch field to indicate these cases are suspended under the original CP 3219A date in CSN order.

(6) Cases with letter IPC 6S have either a paper letter in the folder or a letter input on IDRS. The system dates these letters one day from the date the batch is updated to "RB" status.

(1) Each CP 2000 contains a coding/deposit string that is used by the Receipt and Control/Deposit function to assist them in posting payments to the taxpayer's account.

(2) Receipt and Control/Deposit function may place a rocker under the CP 2000 amount due of the coding/deposit string that appears at the bottom of the CP 2000 Notice, or under the proposed amount due, which indicates full payment. If a specific dollar amount has been entered, it is an indication of partial payment.

(3) The string appears at the bottom of the CP 2000 page that provides the return address.

(4) The string consists of the following information (left to right):

1. The primary SSN of the account.

2. The two-character check digits.

3. Taxpayer's Name Control.

4. Master File Tax Account Code - the MFT is always 30.

5. Tax Year.

6. The IDRS Transaction Code used to post the AUR amount due.

7. CP 2000 amount due. The last two digits are always zeroes (to represent zero cents).

(1) For a designated number of days following a disaster/emergency, new correspondence is not sent and cases in CP 3219A suspense are not defaulted if the case file address is in the covered disaster/emergency areas, unless a Tax Examiner has determined there are compelling reasons to contact the taxpayer sooner.

(2) IN ALL CASES, be aware of the Statute Expiration Date. You must ensure that the Statute of Limitations is protected for all assessments. Don’t hold these cases beyond January 15 of the statute year. After this date, all cases must be forwarded to the Statute Unit for default assessments.

(1) Discovered remittance - A response and/or correspondence with an original form of payment attached such as a personal check, money order or cashier’s check. Also, a loose check(s) discovered in an envelope or attached to a blank piece of paper. For voided or blank checks, see (5) below.

(2) If any of the items listed in (1) are discovered, both the Form 3244, Payment Posting Voucher, and Form 4287, Record of Discovered Remittance, MUST be completed.

(3) Form 3244 (an original and a copy) must be completed by the person who discovers the payment. The form must be completed for each discovered remittance and must include entries in the following fields:

1. Scan Form 3244 into Ephesoft as "OTR" to associate with the case.

2. Separate the Form 3244.

3. Attach original to the remittance and drop in the designated secured (locked) container.

4. Attach copy to response.

5. Use information from copy to complete log per (4) below.

(4) Form 4287 - This form is completed daily to log all discovered remittances and must have entries in the following fields:

(5) VOIDED CHECKS/BLANK CHECKS

(6) IRS CHECKS - Returned IRS refund checks are handled differently than regular discovered remittances or "VOIDED" personal checks. If you find any IRS refund check, take it to your Manager/Lead to be routed to the Refund Inquiry Unit. See Refund Inquiry Unit Addresses to determine the correct Refund Inquiry Unit address.

(1) AUR Tax Examiners will communicate with certain taxpayers via secure messaging.

(2) A Restricted Case Code (RCC) is assigned to these cases. A message will alert the clerk if a RCC requiring special processing is present. Provide a listing to the designated AUR user of these cases.

(3) A clerk is assigned to the TDC unit to take specific actions on the eGain system for TDC cases.

(1) Taxpayers have 90 days to petition the U. S. Tax Court. If the CP 3219A is addressed to a person outside the United States, the time to petition is extended to 150 days.

(2) Docketed cases are high priority and must be pulled from the current batch immediately so they can be transferred to the designated Tax Examiner. Docket procedures must be completed no later than the ADMIN FILE DUE TO APPEALS date on the docket listing.

(3) Newly docketed Tax Court cases are uploaded and are used to create the Docketed Information Management System (DIMS) list, which is received via email, by clerical. The DIMS list contains the following information listed below and is used to locate cases belonging to each site:

• Docket number

• Date of the CP 3219A

• Taxpayer's name, address and TIN (taxpayer identification number)

• Tax Years in CP 3219A, Tax Years Petitioned to U. S. Tax Court (Tax Year)

• Source of CP 3219A, Appeals Office and Counsel Office information

• Campus function and location number in a highlighted box to the right of the entry

(4) Use the table below to determine what actions to take:

(5) If unable to locate the CP 3219A on Control D take the following actions:

1. Access case history, see IRM 4.19.2.3.5, Case History Screen.

2. Locate the Stat Notice in the Action column.

3. Click on the date in the Date column. The Statutory Notice History Screen appears.

   Note: The Case History screen contains a box titled Print Notice. Users can access and print any notices listed on the pop-up window from the screen.

4. Print the Statutory Notice History screen, for married filing joint print the Statutory Notice History Screen for both taxpayers.

5. Write "CP 3219A not available" on the Form 3210 transmittal.

(1) Returns are filed electronically by electronic transmitters or from a home computer through a third-party vendor (On-Line Filing). Initially individual electronic returns were transmitted to Andover (ANSC), Atlanta (ATSC), Austin (AUSC), Brookhaven (BSC), Cincinnati (CSC), Fresno (FSC), Kansas City (KCSC), Memphis (MSC), Ogden (OSC) and Philadelphia (PSC) Submission Processing Centers and Enterprise Computing Center - Memphis (ECC-MEM). Individual electronic returns are now transmitted to ANSC, AUSC, FSC, KCSC, PSC and ECC-MEM.

(2) All electronically transmitted returns are identified by a unique DLN. The following FLC have been designated for the electronic filing of individual income tax returns. The second number listed is the roll over FLC used when a site exhausts the regular FLC for a given processing date.

(3) Electronic return information returns can be secured from the Tax Return Data Base (TRDB) and is accessed as part of the AUR case file.

(4) Electronically filed (ELF) (Virtual Cases - V) returns don’t have paper copies stored in Campus Document Retention, Files Operation, for associating taxpayer correspondence. Therefore, it is not possible to send copies of attachments/responses to Document Retention, Files Operation, for association with an ELF DLN.

(1) Access to Employee BT 83, 90, 91 and 92 is restricted by the AUR system.

(2) During the download of the extract tapes, the AUR system assigns PC 06 to employee cases and assigns these cases to BT 90. These cases are worked by designated employees.

(3) Notices and correspondence continue to be generated and mailed. However, when any notice or letter is issued, the system assigns the case to BT 91.

(4) Inform the Tax Examiner designated to work these types of cases when any correspondence is identified in the Scanned Images Report.

(1) When a case has been requested for transfer to Campus Examination, or by an Area Office, the Tax Examiner assigns the appropriate PC ( 35, 36, 38, 63, 64, 66, 83, 85, 86, or 94) and routes the case.

(1) Beginning in TY 2022, all case files will be digitized and print label will not generate. For prior years not yet digitized, the case label information is printed directly on the upper right corner of the folders. The following is included as part of the printed case label:

• Bar code

• SSN

• Taxpayer's name

• CSN

• Tax Year

(2) The case information is generated during the weekend batch runs and is electronically routed to the printing equipment for processing. Folders are printed, maintained and received in strict CSN order.

(3) Folders are initially produced for paper (non virtual) cases that receive a CP 2000, a CP 2501, or a Research Request.

(4) Subsequent labeled folders are produced when paper cases are moved to BT 55, BT 60 and BT 70.

(5) When folders are printed:

1. Separate the folders by suspense file numbers.

2. Get the folders and the appropriate cases for "foldering".

   Reminder: Virtual cases don’t receive folders.

3. Verify the information on the folder matches the case. Don't use a previous folder for comparison as it may be incorrect.

4. If the case for a folder can’t be located or if there is a case with no folder set these aside - keeping in strict CSN order and see (6) and (7) below for handling extra folders and cases.

   Caution: It is easy for two cases to stick together, always look for missing case contents in the folders before and after the missing case, before setting aside.

5. Place the case contents inside the case folder. The entire case contents must be face up. When looking at the folder the printed case information will be at the bottom right corner so that when the folder is opened the contents are right side up. If there is a previous case folder, discard accordingly.

6. Place the completed case folder - keeping in strict CSN order - in the designated area or suspense file.

7. If a significant number of folders are not received, contact your manager or AUR coordinator.

(6) Compare empty folders to the extra cases, if a match is found inter-file the foldered cases. If no match is found, check case history. If the case history shows:

1. The CSN is the same, recheck the foldered cases before and after the CSN to ensure the missing case wasn't placed in the wrong folder. If the case is not located, inter-file the empty folder with the notice date.

2. A CSN of 9600X ---- treat as classified waste or recycle the folder.

3. A new batch assignment other than BT 95, discard (classified waste) or recycle the folder. If foldering BT 70 and the new CSN shows a BT 58 assignment, discard (classified waste) or recycle the folder.

4. A new batch assignment to BT 95, place the folder with the batch and/or the case.

(7) Compare extra cases to the empty folders. If a match is found inter-file the foldered cases. If no match is found, check case history. If the case history shows

1. A CSN of 9600X, research IDRS for a refile DLN and send to the Files Operation.

2. A CSN other than the batch being foldered, attempt to associate the case with the existing folder or make a folder and inter-file.

3. A CSN belongs to the batch being foldered, make a folder and inter-file.

(1) A location is a three character code that can be alpha or numeric. It identifies the place where batches and/or cases are located.

(2) There are two locations assigned by the AUR system:

• Release (RLS) - is assigned when batches and/or cases are released or cancelled (when technical CBs the batch) from the tax examining units

• 000 - any case not assigned to a specific location or in RLS

(1) The Tax Examiner uses a miscellaneous letter when it is appropriate to send a letter to the taxpayer and take another action on the case at the same time. They assign a PC other than a 6L, 6S, 6X, 8L, 8M or 8S on these cases.

(2) Cases are filed in the appropriate AUR suspense file based on the PC assigned by the Tax Examiner. The letter displays the CSN of the PC action. For additional information, see IRM 4.19.2.3.9, Correspondex Letters.

(3) Miscellaneous letters rejected by IDRS are not batched; transfer to and notify the Tax Examiner who initiated the letter.

(4) See IRM 4.19.2.3.29.3, Undeliverable Miscellaneous Letters, for handling undeliverables for these letters.

(1) The Photocopy Unit may forward a Form 4506, Request for a Copy of Tax Form or Individual Tax Account Information, to AUR (usually the Clerical Function). If such a request is received:

1. Check AUR to locate the return.

2. After locating the return, make a photocopy and

3. Send the copy to the requesting Campus Photocopy Unit.

(2) If the return can’t be located and/or a return has been closed to another area or returned to the Campus Files Operation, Document Retention, advise the requesting Campus Photocopy Unit.

(3) Requests for copies of CP 2000 are made by many functions, usually through the use of Form 4442, Inquiry Referral. Use the AUR print menu to make the copy and send it to the taxpayer.

1. Tax years 2014 and subsequent can be accessed on the AUR system.

2. Tax years 2013 and prior, reject the request and instruct the requestor to order the AUR 29X DLN.

   Note: Tax years 2003 through 2013 are no longer available on the AUR system and no file copy of the notice is available with the AUR 29X DLN.

(1) Clerks are restricted to using specific PCs.

(2) The ONLY PCs that can be input by clerks are 11-17, 21-29, 34-36, 38, 54, 58, 60, 63, 64, 66, 79, 80, 81, 83, 85 and 86 at the direction of the AUR Coordinator.

(3) The ONLY IPCs that can be input by clerks are: LC (Lost Case) or RF (Refile Case).

(1) Whenever a taxpayer response causes the figures on the original CP 2000 to change, an amended or recomputed CP 2000 with the correct figures is issued.

(2) The AUR system assigns these cases to BT 55, based on the PC assignment.

(3) CP 3219A with a Recomputed CP 2000 keep the CP 3219A CSN and are returned to BT 70.

(1) When Tax Examiners need a case, they will use the REQUEST CASE option. Generally these cases are Taxpayer Advocate or Telephone cases, but there can be other reasons the Tax Examiner is requesting the case. This generates a request charge out. To access the charge-out take the following actions:

1. Select the tax year from the AUR Year menu.

2. Select Control from the AUR Main menu.

3. Select Case from the Control menu.

4. Select charGe-outs from the drop-down menu, a Unit Number screen appears.

5. Enter either an individual unit number or ALL.

Note: Generate charge-outs multiple times daily to ensure that all shifts are covered.

(2) Once the charge-outs are printed/viewed, take the following actions:

1. Pull the case.

Note: If the case is digitized, there’s no physical case.

2. Attach the request charge out to the front of the case if needed.

3. Use the Transfer option to transfer the case to the requesting Tax Examiner’s Standard Employee Identifier (SEID) and send notification of the transfer.

4. Deliver the case to the technical unit.

Note: Universal View Case (UVC) capability impacts the necessity to request/transfer cases to take certain actions.

(1) Cases can be returned to BT 40, 50, 55, 60, and 70 using IPC RF.

(2) If the clerk has a physical response with an RF and the system still indicates the case is virtual ("V") check to see if the Tax Examiner has input the IRS received date in the case, if not send back to and notify the Tax Examiner who input the RF.

(3) Before assigning an SSN to Lost Case, check the current assignment. If the SSN is currently assigned to other than an AUR suspense batch, enter IPC RF to move the SSN back to the previous AUR suspense batch.

(4) IPC RF systemically moves cases back to the previous AUR suspense batch. This is necessary in order for the case to follow consistency checks for moving the case to next stage of processing.

(5) The following IPCs and PC are re-filed back into BT 70 using the original CSN:

• 8L

• 8M

• 8S

• 95

(6) Return the case to the appropriate AUR suspense batch (in CSN order) to wait for system aging. During the system aging, each case is updated with a code indicating the batch number to which the case will be assigned.

(7) If the case can’t be returned to the AUR suspense batch, the system displays a SEID. Use the Transfer option to transfer the case to the designated SEID and send notification.

(8) Cases in BT 89 or BT 98:

1. If the case was previously assigned to a batch that required a Tax Examiner to work the case, the system displays a SEID. Use the Transfer option to transfer the case to the designated SEID and send notification.

2. If the case was previously assigned to an AUR suspense batch, the system moves the case back to the AUR suspense batch. Return the case to the appropriate AUR suspense batch or batch to the next appropriate batch for processing.

   Note: If the case is digitized, there's no physical case.

(1) Assessments on agreed CP notice responses will generally have the adjustment input (agreed batch types batches updated to "RB" status) within 30 calendar days of the IRS received date.

(2) Assessments on agreed CP 3219A responses will generally have the adjustment made (agreed batch types batches updated to "RB" status ) within 30 calendar days of the IRS received date.

(3) Assessments on defaulted CP 3219A cases will generally have the adjustment made (batch updated to "RB" status) within 10 calendar days after the AUR system allows case movement to BT 79.

(1) The following time frames are, as a rule, applied to the appropriate suspense files.

• CP 2000 - ≡ ≡ ≡ ≡ ≡ ≡

• Army Post Office/Fleet Post Office/Diplomatic Post Office (APO/FPO/DPO) or Foreign Address CP 2000 - ≡ ≡ ≡ ≡ ≡

• Recomputed or Amended CP 2000 - ≡ ≡ ≡ ≡ ≡

• APO/FPO/DPO or Foreign Address Recomputed CP 2000 - ≡ ≡ ≡ ≡ ≡ ≡ ≡

• CP 2501 - ≡ ≡ ≡ ≡ ≡ ≡ ≡

• Letters - ≡ ≡ ≡ ≡ ≡ ≡ ≡

• Statutory Notices (CP 3219A and Form 5564) - ≡ ≡ ≡ ≡ ≡ ≡ ≡

• APO/FPO/DPO or Foreign Address CP 3219A and Form 5564 (Statutory Notice) - ≡ ≡ ≡ ≡ ≡

(2) The AUR system generates a Suspense Aged Batch Report each week that shows which suspense batches have met the appropriate suspense time frames during the previous week. The system has checked for the required conditions such as foreign address, disaster end dates and new transactions and allows the appropriate suspense time.

(1) Cases from many different batches and under several different circumstances are transferred to the SEID of the Tax Examiner who worked the case or to a designated Tax Examiner, lead or coordinator.

(2) To transfer cases:

1. Select the tax year from the AUR Year menu.

2. Select Control from the AUR Main menu.

3. Select Case from the Control menu.

4. Select Transfer from the drop-down menu.

5. Select Transfer from the pull-right menu.

6. Enter the SSN of the case to be transferred.

7. Enter the SEID of the Tax Examiner.

8. Press<F4> to commit.

9. Notate the error message or other reason for the transfer, the SEID number and the location on the case folder/Form 4251/Campus cover sheet for each case.

10. Notify the SEID, with the information in 9) above for fully digital cases or send to the appropriate unit or location for paper cases.

(3) Transferred cases are assigned to the appropriate technical Unit Suspense Batch.

(1) The Post Office returns (to IRS) all notices and miscellaneous letters that it is not able to deliver.

(2) When the undeliverable notices are targeted to the applicable batches, the system checks for a new address and marks the case with an undeliverable indicator. The indicators are:

• T - True Undeliverable: Cases where no new address was found

  Note: CP 2000 undeliverable cases will have the CP 3219A issued no later than 90 calendar days from the notice date (or 150 days from the notice date for APO/FPO/DPO notices)

• M - Re-mail: Cases where a new address was found

• U - Undeliverable: Cases with a new address, but other conditions prevent the notice from being re-mailed (such as, Payer/Agent conditions or new transactions)

(3) DELIVERY STATUS CODE - Indicates a response from USPS concerning the status of the certified mailing ( CP 3219A notices). The following is a list of delivery status codes and meanings:.

• A - Notice has been delivered by USPS and it has been signed for by the intended recipient or agent approved by the recipient.

• BLANK - CPS has not delivered any status update to AUR.

• N - USPS delivery status for the mailed notice has not been received by CPS within a specified time period.

• P - The notice has been surrendered to the USPS. Notice is Pending delivery by USPS.

• S - The notice has been suppressed and not mailed by CPS.

• U - Notice was Undeliverable by USPS.

• X - Taxpayer refused delivery of the notice or it was unclaimed.

(4) Undeliverables for Spousal and/or POA CP notices or CP 3219A must not be assigned to a batch. If batch building by scanning the AUR bar code, the system identifies the Spousal and/or POA notice (indicator) and displays a message. If key entering the SSN, verify the Notice Indicator before entering the SSN - only Notice Indicator 1 must be entered. If the Notice Indicator is 2, 3 or 4, follow instructions for that notice type.

(5) Undeliverable CP notices and miscellaneous letters received after case closure on AUR don’t need address research, discard the undeliverable notice/letters.

(6) The Undeliverable Report maintains the volume of undeliverables by notice type and those with better addresses. For more information about the report, IRM 4.19.2.10.27, Undeliverable Report. Discard undeliverable notice(s) with verified notice indicator of 2, 3 or 4.

(1) AUR Tax Examiners (and specific other assistors with AUR access) are able to view and/or work a case regardless of where the case was initiated.

(1) Each CP 2000 notice date must be reviewed before the notices are mailed. A valid sample of cases is pulled and built to BT 95200-399. See IRM 4.19.2.6.62, BT 95 - Review, for additional information and sampling instructions.

(2) When the cases have been reviewed, the technical unit updates the batch status to "BF" and prints the Reworked Case listing which displays the cases that Tax Examiners have reworked. For additional information, see IRM 4.19.2.10.19, Reworked Case Listing. The list may also be printed by the Clerical Function if it is necessary.

(3) Cases that don’t appear on the Reworked Case listing are systemically returned to the AUR suspense batch when the batch status is updated to "RB". Physically return the cases to the appropriate AUR suspense file after checking for a folder for any paper cases.

(1) The Correspondence Production Services (CPS) print and mail CP 2501, CP 2000, CP 3219A and the AUR generated C-Letters. The CPS sites are located in Ogden and in Detroit.

(2) If the cases identified as CP 3219A not mailed are not handled prior to default, the system identifies these cases during the default auto-purge process by displaying the message "Stat not generated-Build to BT 59 or 68". Take the following actions:

1. Enter PC 79 to indicate the notice was not mailed.

2. Pull the case if not digitized.

3. Build the case into BT 59 or BT 68 to generate another CP 3219A.

(3) When CPS can’t generate and mail a CP 3219A, the notice is suppressed and not returned to the AUR Campus. Within two weeks of printing the notice date, CPS transmits a listing of CP 3219A not generated to the AUR system. The AUR system generates a Stat Notice Not Generated Report. See IRM 4.19.2.10.22, CP 3219A (Stat) Not Generated Report, for more information on this report. Take the following actions to identify these cases:

1. View/print the report.

2. Enter PC 79 for each case to indicate the notice was not mailed.

3. Pull all the paper cases listed.

4. Build all SSNs to BT 59 or BT 85 to generate another CP 3219A.

(4) When a federally declared disaster results in the IRS granting tax relief, HQ Policy enters the designated disaster zip codes that correspond to the covered disaster area, the disaster begin date, the disaster end date and the disaster type to the AUR system. Based on the disaster type and the dates, the AUR system suppresses the generation of CP 2501 and CP 2000 notices and rejects the assignment of PC 75 and 77 to generate a CP 3219A. As prompted by the system, follow the instructions for BT 93 IRM 4.19.2.6.60, BT 93 - Declared Disaster.

(1) A second CP 2000 notice is generated for the spouse when the spousal address has changed since the AUR tax year was filed. The second notice is an exact duplicate of all the information contained in the original notice mailed to the primary taxpayer with the exception that the second notice contains the current address of the secondary taxpayer.

(2) A CP 3219A is sent to each spouse regardless of their address.

(3) The AUR system makes a request to the National Account Profile (NAP) to research and provide address information for the secondary SSN. If there is a match, the address is updated on the system and a notice is generated for the primary and the secondary SSN.

(4) The AUR bar code on the CP 2501, CP 2000/Recomp, and CP 3219A contains the SSN, Tax Year, and an indicator to identify and to differentiate the copy of the notice generated for the primary taxpayer, the spouse, and the Power of Attorney (POA). The SSN is displayed first, followed by the tax year and then the indicator:

• 1 for primary

• 2 for spouse

• 3 for POA

• 4 for a second POA

(1) The AUR System generates a weekly Reject listing identifying rejected cases in CSN order. The Reject listing must be printed/viewed every week and worked as soon as possible. For additional information about the listing, see IRM 4.19.2.10.18, Reject Listing.

(2) There are six reject conditions for CP Notices. The codes for these conditions are:

• 1 - Restricted Interest

• 2 - Military Action

• 4 - Invalid Interest (SCRS)

• 5 - Not found on TIF (Taxpayer Information File)

• 6 - Invalid Interest (AUR)

• 8 - Declared Disaster Area (Type 4)

(3) Use the Reject listing to build cases with Reject Code 5 and 8 into BT 39. Indicate the reject code on the Form 4251, Campus cover sheet or on the case folder.

(4) When the cases have been batched, the system posts an "R" (Reject) on the Case History.

(1) Whenever it has been determined that a CP 2501, CP 2000 or CP 3219A (PC 75) should not be mailed, the STOP NOTICE option is used to prevent the notice from being mailed. When SSNs are added to Stop Notice, the system automatically assigns the appropriate notice-not-mailed PC. If it has been determined that the PC 77 should not be mailed, the STOP NOTICE Option is used and the notice must be pulled manually by the clerical function. The system posts a "C" or "D" on the Case History.

1. "C" - A CP 2501, CP 2000 or CP 3219A (PC 75) was stopped (not mailed) with the Stop Notice function. PC 77 CP 3219A with a posted "C" was generated and must be pulled manually by the Clerical Function.

2. "D" - A notice was not generated and the PC does not display in case history. The system builds the cases to the appropriate unit suspense. Only Tax Examiners can stop notices from being generated.

(2) The SSN (of the notice to be stopped) must be entered by the second Friday before the Notice Mail out Date.

(3) If an SSN was entered to stop a CP notice but the notice should be mailed, the AUR Coordinator must delete the PC.

(1) When paper responses are received, an initial sort is recommended by agreed, disagreed and received date. Use the following order to determine the IRS Received Date:

1. Oldest IRS received date stamped on correspondence.

Note: If the stamped received date does not clearly indicate that it is from a function within the IRS, don’t consider as an IRS received date.

2. Envelope postmark date.

3. Signature date.

4. Current date.

Note: If a Form 4442 is received use the Part I received date as the IRS received date.

(2) Date stamp all incoming paper correspondence with AUR received date and prepare the correspondence for scanning and validating.

(3) Use the Unassociated Cases Window to route all non-AUR correspondence to the appropriate area.

(4) Special Handling indicator will be set as appropriate when validating scanned responses using Ephesoft, See SBSE AUR Clerical Digitization Process, for more information. Use the Scanned Images Report to process the following:

1. If Form 8857, Request for Innocent Spouse Relief, is submitted on a closed AUR case or there is no AUR case, fax the Form 8857within 2 business days to Cincinnati Centralized Innocent Spouse Operation (CCISO) at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Attn: Innocent Spouse AUR/SCEB Coordinator. If Form 8857 is submitted for an open case, build into the appropriate disagreed response batch. Leave a case note to indicate Form 8857 was forwarded.

   Note: After faxing Form 8857 (which was submitted on a closed AUR case or there is no AUR case) to CCISO, research IDRS for the controlling DLN and prepare a Form 9856, Attachment Alert, using the IAT "Fill Forms" tool, to transmit the Form 8857 to the Campus Files Operation.

2. Cases with an indication of identity theft must be handled in accordance with IRM 4.19.2.4.6.3, Identity Theft Claims.

3. Cases with an indication of a "Qualified Offer" or IRC 7430 (g) must be transferred/referred to and notification sent to the AUR Coordinator for immediate attention.

4. Cases with Form 14157, Tax Return Preparer Compliant, and/or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached indicate Return Preparer Misconduct (RPM). Transfer the case to and notify the AUR IDT liaison for priority processing.

   Exception: Recon responses which include Form 14157 and/or Form 14157-A will not be built on AUR. Refer these responses directly to the colocated or assigned IDTVA.

5. Cases where a petition for U.S. Tax Court is included with the response must be transferred and notification sent to the designated SEID.

6. Cases with Form 2624, Consent for Third Party Contact, require priority handling and will be transferred to, with notification sent to the designated SEID for priority processing.

7. Responses which contain Letter 5064-C or Letter 5073-C will be referred directly to the colocated or assigned IDTVA.

(5) Responses, other than identity theft and reconsiderations, must be built (controlled) on the AUR system within 7 business days of the AUR received date. Reconsiderations must be built (controlled) on the AUR system within 10 business days of the AUR received date.

(1) The AUR system creates a CP 3219A record for cases assigned a PC 75.

(2) A CP 3219A is created for each spouse regardless of their address. Each notice is preceded by a Banner Page which splits the name line and explains the CP 3219A requirement for mailing the spousal notice.

(3) PC 75 CP 3219A are generated in CSN order and paper cases receive a new folder. A CP 3219A consists of a CP 2000 reprint notice, two mail copies of the Banner Page, the Statutory Notice of Deficiency (CP 3219A), Notice of Deficiency - Waiver (Form 5564). The AUR bar code is displayed on the Form 5564.

(4) The CP 3219A is a legal document. Therefore, no marks or corrections will be made on the notice.

(5) Certified Mail Listing (CML) - CPS routes one copy of the date stamped domestic certified listing and one copy of the registered foreign listing with any domestic or registered corrections to each AUR campus. Electronic copies of the CP 3219A are sent to Control D and within the AUR system. See IRM 4.19.2.2.2, Maintaining Documents in AUR, for additional information on retaining certified listing. If a CML is requested and you are unable to locate it, contact the AUR Coordinator.

(6) If it is necessary to retrieve a CML that has been shipped to the FRC, use Optional Form (OF) 11 to request the listing. The Form and instructions can be found at FRC Reference Services.

(1) Manual CP 3219A must be created when PC 77 is used. Use the same notice date(s) your regular CP 3219A notices are mailed when creating a manual CP 3219A.

(2) There IS NOT an AUR bar code on the Form 5564 and there IS NOT a Banner Page to split the name line.

(3) Information from the most current CP 2000 is used when creating manual CP 3219A.

(4) For manual CP 3219A:

1. Prepare 2 copies of the manual Certified Mail Listing.

2. Use the next available Certified Mail Number, not exceeding the block of numbers allocated to the AUR Function.

(5) Assemble the taxpayer copies as follows:

1. The original and one copy of CP 3219A.

2. The original and one copy of Form 5564.

3. A copy of the most current CP 2000/ Recomputation Notice (except page 1 and the response page).

4. A Publication 1, Your Rights as a Taxpayer.

(6) Envelope E-142 is used to mail all notices when PC 77 is used.

(7) Assemble the file copy as follows:

1. One copy of CP 3219A.

2. One copy of Form 5564.

3. A complete copy of the most current CP 2000/ Recomputation Notice.

(8) File copy of notice needs to be scanned and validated with Correspondence Type "OTR".

(9) Check the following before mailing:

1. Name, address and SSN are the same on CP 3219A, Form 5564, and the most current CP 2000/Recomputation Notice.

2. The Tax Increase on the CP 3219A, Form 5564, and page 2 of the CP 2000/ Recomputation Notice are the same amount.

3. Foreign addresses.

(1) Taxpayers frequently respond to the AUR assessment after the case has been closed. The taxpayer response generally falls into one of three categories:

1. A request for a change in the AUR assessment.

2. General information that is NOT a request to change the AUR assessment.

3. Mis-routed correspondence that has no impact on the AUR case.

(2) After scanning and validating use the Scanned Images Report for RECON responses:

1. Form 14039 and/or a police report (for example, law enforcement incident report) or an indication of identity theft claim, see IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information.

   Reminder: Recon responses which include Form 14039 and/or a police or law enforcement incident report will not be built on AUR. Refer these responses directly to the colocated or assigned IDTVA.

2. Cases with an indication of a "Qualified Offer" or IRC 7430 (g) must be transferred to and notification sent to the AUR Coordinator for immediate attention.

3. Cases with a Form 14157, Tax Return Preparer Complaint, and/or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached indicate RPM. See IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information.

   Reminder: Recon responses which include Form 14157 and/or Form 14157-A will not be built on AUR. Refer these responses directly to the colocated or assigned IDTVA.

(1) A batch number is a five digit number that is used to describe the physical location or the stage of processing for a case file.

(2) The first two numbers of every batch number are used to describe/define the batch type.

(3) The next three numbers are used to describe/define either the sequential number of a batch (for example, 001, 002, 003, through 999); or the Unit Location Number of BT 36, 45, 65, 75 and 82.

(1) The batch status code defines the status of a batch at any time during processing.

(2) The batch status code is updated either by the user or the AUR system in workflow order. As work is assigned to a new batch type from a suspense batch type, the batch status reverts to a blank value (batch is being assembled) to begin the cycle again, in workflow order.

(3) The batch status codes and their definitions are:

(4) To update the batch status code:

1. Select the tax year from the AUR Year menu.

2. Select Control from the AUR Main menu.

3. Select Batch from the Control menu.

4. Select Status/location from the drop-down menu.

5. Select Status/location from the pull-right menu.

6. Enter the five digit batch number.

7. Enter the two digit status code in the NEW STATUS field and press <Enter>.

8. Press <F4> to commit.

9. Press <F8> to exit.

(1) The AUR system will auto-batch scanned images with no special handling code, no folder, or no RCC currently in suspense batch 40, 50, 55, 60, and 70.

(2) The AUR Coordinator sets parameters for the maximum volume for each work unit and batch.

(3) When the maximum volume for each work unit is reached, the AUR System assigns these cases to the work unit and notifies the user that the work unit in the batch is completed.

(4) When the maximum volume for the batch is reached, the system alerts the user that no more cases can be added.

(5) The batch building screen can be accessed by taking the following actions:

1. Select the tax year from the AUR Year menu.

2. Select Control from the Main menu.

3. Select Batch from the Control menu.

4. Select Batch building from the drop down menu. The batch building menu appears.

(6) There are twelve menu options listed on the batch building menu. Some menu options are only available when certain actions are being taken. The twelve menu options are as follows:

(7) When creating a batch, at least one SSN (case) must be entered before exiting the system.

(8) To exit the system before completing the work unit/batch, the work unit currently being input must be committed. Indicate the batch and work unit number on the folder and insert the cases assigned to the work unit.

(9) When using the Add option, the system indicates when the batch is auto-batched or is full and cases can’t be added. When adding to a batch that is not full, the system will alert if the previous work unit has reached maximum size.

(10) Closing a batch (using the Close option) automatically updates the batch status to "AB". Once a batch has been closed, if the maximum volume for the work unit or batch has not been reached, cases can be added. The batch status reverts to a blank value.

(11) When the batch has been assembled, print the appropriate Batch listing and/or Work Unit listing by batch number. The listing is used as a transmittal document and can also be used to verify batch contents. For additional information, see IRM 4.19.2.10.9, Batch Listings.

(12) Batch reports will be monitored to ensure all batches contain a volume.

1. To resolve zero volume batches in "AB" status, use the Add option, enter the batch number and Press <F8> to exit. The system displays a SAVE message, click NO. The batch number becomes invalid and drops from the report.

2. To resolve zero volume batches in "BF" status, go to Status/location and update the batch status to "RB". The batch number becomes invalid and drops from the report.

(1) There are three tabs on the pull listings on the BOE report that can be used to pull cases from suspense batches:

• Pull listing sorted by date

• Pull listing sorted by (SEQ)

• Pull listing sorted by CSN

(2) To access and print the pull listing, see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

(1) Batches are built in the order the SSN is entered. As each SSN is entered, a CSN is assigned based on the batch being built.

(2) Once cases are pulled and before the batch is closed, the Reseq menu option can be selected. When selected, the system sequences the batch in CSN order. These sequence numbers don’t match the physical order of the batch.

(3) To resequence a non-virtual batch:

1. Select the tax year from the AUR Year menu.

2. Select Control from the AUR Main menu.

3. Select Batch from the Control menu.

4. Select Batch building from the drop-down menu.

5. Select Add, the batch building screen appears.

6. Enter the five digit batch number.

7. Select Reseq.

8. If also closing the batch, select the Close option, the batch status updates to "AB".

Note: To access and print the Batch listing, see IRM 4.19.2.10.9, Batch Listings.

(1) Cases are ordered into inventory in groups referred to as extracts. As case information for these extracts is downloaded into AUR, it is assigned a batch type number that ranges sequentially from 01 through 19. These digits represent the extract number. Clerical scans paper tax returns with Form 4251 once received from files. Once scanned and validated, the AUR System will auto-batch these cases. The batches are held in AB status until requested by a technical unit.

(2) Virtual cases don’t receive a Form 4251 and are auto-batched by the system. See IRM 4.19.2.3.7, Charge-outs (Form 4251), and IRM 4.19.2.3.15, Electronic Filing System, for additional information.

(3) Form 4251 with no tax return will not be scanned and will be treated as classified waste. If the return is not received and built into a BT 01-19 or 29, the system automatically moves the case to BT 30, assigns IPC 0A and reorders the return on the date designated by the AUR Coordinator. If the case is not built within 60 days of the designated reorder date, the system closes the case(s) using PC 29.

(4) If the missing data is not received within 45 days from the extract download date, the system closes the case(s) using PC 28.

(5) For instructions on building BT 01-19, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-19, 29, 31, and 33.

(1) Certain AUR inventories bypass the physical analysis/screening phase of the program and have a case screen out or systemically generated CP 2000s. This process is referred to as Auto-Generated Notice (AGN). These cases are systemically moved from their extract and assigned to BT 27 in BF status. No clerical action is required for these cases during analysis batch building.

(1) These are batches of screening cases which require expedited processing.

(2) The cases may be removed from the original extract batches or batched initially to a BT 29.

(3) For instructions on building BT 29, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-19, 29, 31, and 33.

(1) The system assigns two types of cases to BT 30:

• Cases assigned IPC WP (Wrong Pull) by the Tax Examiner because the Federal Records Center pulled the wrong DLN

• Cases from a Download BT 01-19 that have not been batched into a BT 01-19 or BT 29 by the date set by the AUR Coordinator

(2) The system generates an IPC 0A and reorders the controlling DLN based on a reorder date set by the AUR Coordinator for both types of cases in BT 30.

(3) If the system has no indication the return was received (built into BT 31) within 60 days, the system closes the case with a PC 29 and generates an Unavailable Return Report. For additional information, see IRM 4.19.2.10.26, Unavailable Return Report.

(1) SSNs previously assigned to BT 30 and BT 32 are built into BT 31 when the return or data is received.

(2) Before the system allows this action to take place, the current IPC/PC must be one of the following:

• PC 03

• IPC 0A

• IPC WP

(3) For instructions on building BT 31, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-19, 29, 31, and 33.

(1) Cases that have received the requested research are built to BT 33 from the previously assigned BT 34 or BT 35. Before the research cases can be built to BT 33, the current PC must be IPC 0A or IPC 0D.

(2) When the research is received, scan into the AUR System as "OTR", See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures.

(3) For instructions to build BT 33, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-19, 29, 31, and 33.

(4) Update the batch to status "AB" for the technical units to order and process.

(1) Cases are automatically assigned to BT 34 by the system based on the assignment of IPC 0A. The system moves the SSNs when the status of the current screening batch is updated to "RB". When cases are assigned to this batch type, cases are maintained in CSN order for association with the generated folder.

(2) These cases are stored in the AUR Control Function while the requested research is being completed.

(3) The Aged Screening Research Pull List is generated weekly and displays information for cases that are more than 30 days old from the request date. The system closes these cases with PC 29 after the determined time frame has passed.

(4) Filing Status Code 3, Married Filing Separate, cases are not automatically closed if the research is not received within the determined time frame.

(1) Cases which require additional technical assistance or are taxpayer self-identified disaster cases are built into BT 35.

(2) Cases must have a current IPC of 0D. These batches are available for request and processing by the technical units.

(3) To build IPC 0D cases into BT 35 see IRM 4.19.2.5.3.4, Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73.

(1) Screening cases which require a technical determination from the manager or lead Tax Examiner are transferred by the Tax Examiner to their Screening Unit Suspense Batch.

(2) When a Tax Examiner transfers a case to Unit Suspense, the system automatically generates IPC 0E and moves the case to BT 36.

(3) These cases are kept in suspense files in the technical units until the issue is resolved and the case is released in the unit's designated area for clerical retrieval.

(1) Cases in BT 36 are worked by Tax Examiners and released in a designated area. As directed, get the cases and sort to build into various Unit Release batches.

(2) To build these cases to BT 37, see IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 46, 66 and 86.

(1) While building no response CP 2000 cases and undeliverable BT 59, the system identifies and rejects cases with a new address. These rejected cases with updated addresses are built into BT 38.

(2) Declared disaster cases:

(3) When creating or adding to BT 38, the system prompts for "No Response" or "Undeliverable".

(4) When the status for BT 38 is updated to "RB", the system:

1. Assigns a new notice date to the batch.

2. Updates cases that are assigned PCs 55, 57, or 59 with an Amended indicator.

3. Moves the cases to the BT 55.

4. Generates an amended notice.

(5) Cases receive new CSNs and folders.

(1) The AUR system generates a weekly Reject listing identifying rejected cases (the notice was not generated and the notice information is no longer available). Each week the manager or lead MUST print the listing for each open tax year in AUR.

(2) Print the Reject listing. See IRM 4.19.2.10.18, Reject Listing, for additional information.

1. Pull the cases on the listing.

   Note: Virtual/digitized cases don’t have a case to pull.

2. Notate the reject code (located on the report to the right of each case) on each case folder/Form 4251 /Campus cover sheet.

(3) Build Reject Code 5 (Not Found on TIF) and Reject Code 8 (Declared Disaster Area) cases to BT 39:

1. Select the tax year from the AUR Year menu.

2. Select Control from the AUR Main menu.

3. Select Batch from the Control menu.

4. Select Batch building from the drop-down menu.

5. Select Create, the batch building screen appears.

6. Enter 39 in the Batch Type.

7. Scan the AUR bar code or enter each SSN.

8. The system displays a message at the end of each work unit, set the work unit aside and acknowledge the message.

9. When the batch is full or there are no more rejects to build, close the batch.

(4) Close the batch by taking the following action:

1. Select Close - don’t resequence.

2. Acknowledge the system message.

(5) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(6) Complete all batch labeling and take the completed batch to the designated area.

(7) These batches are made available for request and processing by the technical units.

(1) The system automatically moves cases requiring a CP 2501 Notice to BT 40 based on PC 30 identified during the systemic disassembly process.

(2) The cases are filed in CSN order and remain in suspense in BT 40 until a response is received, the notice is returned as undeliverable, or the suspense time frame expires.

(1) When a response to a CP 2501 with an indication of identity theft present is received, the SSN is assigned to BT 41. The batch is built by using the Scanned Images Report.

(2) For instructions to build BT 41, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

(3) Use the Pull listing to pull the cases, keeping the cases in the order pulled.

(4) Recommendation - after a thorough search fails to locate the case, notate on the case folder/Form 4251/Campus cover sheet LC and leave in the response batch for the Tax Examiner to determine whether or not processing can continue.

(5) To access and print a pull listing see IRM 4.19.2.10.21. Sequence Number/Notice Date Pull Listing. Pull paper (non-virtual) cases in the order they are on the pull list.

(6) To resequence the batch see IRM 4.19.2.5.5, Resequencing Response/Undeliverable Batches.

(7) Close the batch by taking the following action:

1. Select Close, the batch status updates to "AB".

2. Acknowledge the system message.

(8) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(9) Complete all work unit and batch labeling. Provide the AUR Coordinator with the batch numbers.

(1) CP 2501 cases requiring a return request or transcript (additional research) are updated by the Tax Examiner with IPC 3A. The system automatically builds the case to the appropriate unit suspense batch based on IPC 3A and the SEID of the Tax Examiner. These cases are generally suspended in the technical unit and will be monitored by the Tax Examiner to ensure the requested research is received.

(2) The research the Tax Examiner requested is ordered daily by the system.

(3) When the research is received, it must be digitized as Correspondence Type "OTR", and notify the Tax Examiner that input IPC 3A (shown in the "Remarks" field on the research document).

(1) Cases built into BT 43 must have an IPC 3D assigned. Tax Examiners assign this IPC when technical assistance is required to continue processing the case or when a taxpayer self identifies as being impacted by a disaster.

(2) To build IPC 3D cases into BT 43, see IRM 4.19.2.5.3.4, Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73.

(3) These batches are available for request and processing by the designated technical unit(s).

(1) CP 2501 responses are built to BT 44 by using the Scanned Images report.

(2) BT 44 can have different IRS received dates assigned to the batch. BT 44 are built by SSN (a received date entered for each case), or by the RECD DATE option (all cases have the same received date). The batch ages on the system based on the oldest received date assigned to the batch.

(3) For instructions on building BT 44, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

(4) These batches are available for request and processing by the technical unit(s).

(1) Cases are moved to BT 45 when IPC 3E is assigned when the case is transferred or requested.

(2) The system creates a request charge out document which is used to pull the case.

(3) To transfer the case(s) back to the Tax Examiner, see IRM 4.19.2.3.28, Transfers.

(4) The system moves the case to Unit Suspense.

(5) Notify and send the case to the requesting Tax Examiner.

(1) Cases in BT 42 or BT 45, are worked by the Tax Examiners and released in a designated area. As directed, get the cases from each unit and sort to process the BT 46.

(2) For instructions to build and process BT 46, see IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 46, 66 and 86.

(1) Cases in BT 47 are assigned a PC 3S because the taxpayer was issued a manual letter. Case(s) will remain in BT 47 until a response is received, the notice is returned undeliverable, or the suspense timeframe expires.

(1) There are two types of cases built to BT 49.

1. No Responses: These cases are systemically batched during WEEK END processing. These are cases that have met the allotted suspense time frame from BT 40.

   Note: Once the system has built the BT 49, they appear on the Batch Inventory Report in "AB" status. "RB" these batches.

2. Undeliverables: These cases are manually built, the AUR System marks the Case History with the appropriate Undeliverable Action Code.

(2) When the Batch status is updated to "RB" the system:

• Automatically updates the cases to PC 57, to generate and issue a CP 2000

• Automatically assigns a CSN for BT 55

(3) As BT 49 is being manually built, the system identifies case conditions requiring Tax Examiner review. Build cases with the following conditions to BT 84300-448:

1. New Transactions

2. Net tax increase of zero or less

3. Below tolerance for issuing a notice

4. TC 520

5. TC 540

6. TC 780

7. TC 971 with any of the following AC 501, 504, 505, 506, 522, or 525

8. Letter 2626-C associated with the case

9. New Payer/Agent information

10. $1 M or over tax increase

11. Universal Case Action Needed

(4) Systemically built BT 49 require that the auto purge pull list (suspense batch 40) be printed and worked each week. For additional information, see IRM 4.19.2.10.7, Auto Purge Pull List.

(5) Cases identified as Manual interest, are built to BT 61.

(6) During the auto purge process cases identified with Disaster Zip codes are not aged (remain in suspense) until after the disaster end date.

(7) If a response is received after the SSN has been assigned to BT 49 and the batch status has not been updated to "RB", the system allows the case to be batched into BT 41 and BT 44.

(1) The system automatically moves cases requiring a CP 2000 Notice to BT 50 based on the assignment of PC 55 (not Amended PC 55) during the systemic disassembly process.

(2) The cases are filed in CSN order and remain in suspense until a response is received, the notice is returned undeliverable, or the allotted time frame expires.

(1) Fully agreed CP 2000/Recomp notice response cases are built into BT 51. When BT 51 is updated to "RB", the system automatically creates an assessment record for these cases.

(2) An agreed CP 2000/ Recomp response indicates agreement with the CP 2000 in its entirety and must meet at least one of the following conditions:

1. Be fully paid for tax and penalties with no disputing taxpayer comments/attachments.

   Note: Receipt and Control/Deposit function may place a rocker under the CP 2000 amount due of the coding/deposit string that appears at the bottom of the CP 2000 Notice, or under the proposed amount due, which indicates full payment. If a specific dollar amount has been entered, it is an indication of partial payment. Check the dollar amount against the amount under "I agree with all changes", if the amount matches consider as full payment. For additional information, see IRM 4.19.2.3.10, CP 2000 Coding/Deposit String.

2. Contain a signature (under the Consent to Tax Increase statement) on an unaltered CP 2000 or Letter 2626-C with no disputing taxpayer comments/attachments. For jointly filed returns the response must have both taxpayers' signatures, unless there is an indication, including handwritten, one or both of the spouses is deceased, or there is an indication one spouse is deceased and the surviving spouse signs the agreement.

   Caution: For purposes of determining agreement, Form 8822, Change of Address, Form 13844, Application for Reduced User Fee For Installment Agreements, Form 2159, Payroll Deduction Agreement, or an attached voided personal check are not considered comments nor attachments.

3. Be a signed Form 9465 or Form 433-D attached to a notice with no taxpayer comments/attachments. For jointly filed returns the form must contain both taxpayers' signatures, unless there is an indication one of the spouses is deceased. See (3) below for additional information on a faxed consent to tax increase. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information.

Note: A response that meets agreed criteria and has a handwritten indicator requesting an IA, but no Form 9465 or Form 433-D attached, is a valid request for an IA and needs to be routed accordingly.

(3) A faxed consent to assess additional tax (CP 2000, Letter 2626-C, Form 9465 or Form 433-D attached to notice with no disputing taxpayer comments/attachments) can be accepted. Build these responses into BT 51.

(4) While sorting, prepping for scanning, scanning, or validating responses that meet agreed criteria, remove all Form 9465 and Form 433-D (and attached voided personal check) and send to Collection. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information.

(5) If a permanent change of address is indicated on the Response page of the CP 2000 or Form 8822, input the address change per IRM 4.19.2.3.2, Address Updates, before building BT 51.

(6) For instructions on building BT 51, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

(7) BT 51 will be built no later than the control parameters date set by the AUR Coordinator. After the dates set by the AUR Coordinator have passed, cases will be batched into BT 52 or 53. The assessments are input via IDRS.

(8) As this batch is being built, the system identifies the conditions that don’t allow the cases to be automatically assessed. Build the following cases to BT 52 or 53:

1. New Transactions.

2. TC 520 (Bankruptcy) present.

3. TC 604 (MFT 31 Mirroring) present.

4. CP 2000 Data Incomplete.

(9) As this batch is being built, the system identifies the conditions that don’t allow the cases to be automatically assessed.

1. ARDI Cases - notify and transfer the case to designated SEID.

2. Disaster Zip and Manual Interest and Manual Interest cases - If the case contains a previous IPC MI and certain conditions exist, the following error message displays: "ERROR: MI CONDITION PRESENT, TRANSFER CASE TO DESIGNATED SEID- SEE IRM 4.19.3.", notify and transfer case to designated SEID.

3. Disaster cases - see (10) below.

(10) Declared disaster cases:

(11) If a case file is assigned to an existing response batch, the system does not allow that SSN to be assigned to the batch being built. Access the Case History Screen to display the current batch assignment information. This information is used to associate the response to the case.

(12) If a case file is assigned to BT 59 or 67, or 84 the system does not allow that SSN to be assigned to the batch being built.

1. Pull the case.

2. Input IPC RF.

   Note: If unable to input IPC RF, transfer to and notify the designated SEID.

   Exception: If the case is assigned to BT 67, pull the case and transfer to and notify the appropriate Tax Examiner.

3. Build to the BT 51. See IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

(13) If the system displays the message CASE IS CLOSED ON AUR - BUILD TO RECONSIDERATION BATCH, the case has been closed with an AUR PC. Place the response in the designated area for closed cases.

1. Correspondence for closed cases for tax years 2014 and subsequent can be built into BT 81 or BT 83.

Note: If unable to build to a recon batch, transfer to and notify a designated SEID.

2. Correspondence that won’t build to BT 81, BT 83 or BT 88 (TY 2013 and prior) will be controlled on IDRS and delivered to Recon. For additional information on BT 96, see IRM 4.19.2.6.63, BT 96 - Closure.

(14) For tax year 2021 and prior, as directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping them in strict pulled order.

(15) To access and print the pull listing see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing:

(16) If unable to locate the case file after a thorough search, leave the response in the batch to continue the case closure.

(17) To re-sequence the batch see IRM 4.19.2.5.5, Re-sequencing Response/Undeliverable Batches.

(18) To close a batch:

1. Select Close, the batch status changes to "AB".

2. Acknowledge the system message.

(19) Once this is complete, update the batch status to "RB". See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB":

(20) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(21) Label the batch and place in the designated area for PAS sampling. After the PAS sample has been pulled, send the batch to the Files Operation.

(1) Disagreed taxpayer responses to CP 2000/Recomp cases are built to BT 52 or BT 53 (Priority) for responses 21 days or older from the IRS received date.

(2) A Disagreed CP 2000 Notice Response does not meet the conditions in IRM 4.19.2.6.23, BT 51 - CP 2000/Recomp Agreed Response, and is identified by:

1. Disagreement with at least some part of the notice.

2. The CP 2000 is unsigned, or there are any disputing taxpayer comments.

3. A Form 9465 or Form 433-D is the only piece of correspondence received with or without taxpayer comments. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information.

Caution: For purposes of determining agreement, Form 8822, Change of Address, Form 13844, Application for Reduced User Fee For Installment Agreements, Form 2159, Payroll Deduction Agreement, or an attached voided personal check are not considered comments nor attachments.

(3) For instructions on building BT 52, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71,72, and 74.

(4) As directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping them in strict pulled order.

(5) To access and print the pull listing, see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

(6) To resequence the batch see IRM 4.19.2.5.5, Resequencing Response/Undeliverable Batches.

(7) Close the batch by taking the following action:

1. Select Close, the batch status updates to "AB".

2. Acknowledge the system message.

(8) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(9) Complete batch labeling and batch logging. Deliver the batch to the designated area.

(1) Disagreed CP 2000 or Amended CP 2000 responses that are 21 days old or older (from the IRS received date) are classified as Priority Responses.

(2) A CP 2000 Priority Response batch can have different IRS received dates. BT 53 are built by SSN (one received date entered for each SSN/case), or by RECD DATE (one received date for all SSNs/cases). The batch ages on the system based on the oldest received date assigned to the batch.

(3) For instructions on building BT 53, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

(4) As directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping them in strict pulled order.

(5) To access and print the pull listing see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

(6) To resequence the batch see IRM 4.19.2.5.5, Resequencing Response/Undeliverable Batches.

(7) Close the batch by taking the following action:

1. Select Close, the batch status updates to "AB".

2. Acknowledge the system message.

(8) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(9) Complete batch labeling and batch logging. Deliver the batch to the designated area.

(1) The system automatically moves the following to BT 55 during the systemic batch disassembly process:

• CP 2000 (PC 55) requiring a manual interest calculation

• Amended CP 2000 (PC 55A)

• CP 2000 issued after a CP 2501 (PC 57)

• Recomputed CP 2000 (PC 59)

(2) These cases are filed in CSN order and receive new folders. Cases remain in this batch until a response is received, the notice is returned as undeliverable, or the allotted time frame expires.

(1) When building responses into BT 71, 72, and 74, the system identifies cases where the CP 3219A date has not passed. When this condition exists, use BT 58.

(2) If the SSN is built to BT 58 on or before the second Friday prior to the Notice Mail-out Date, the system:

1. Posts either a "C" or "D" for the corresponding notice on the Case History Screen.

   Note: The "C" indicates that the CP 3219A was generated and stopped through the use of the Stop Notice functionality. The "D" indicates that the CP 3219A was NOT generated and all history, except the PC 75, has been deleted. The "D" indicators need a PC 79 input.

(3) If the SSN IS NOT entered on or before the second Friday prior to the Notice Mail-out Date, the case can’t be built into BT 58

1. Hold the response until the notice date.

2. After the CP 3219A Date has passed, build the response to BT 71, 72 or 74.

   Caution: If an identity theft case does not build to BT 58, pull the case (if paper), transfer to and notify the AUR IDT liaison.

(4) For instructions on building BT 58, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

(5) As directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping the cases in strict pulled order.

(6) To access and print the pull listing, see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

(7) To re-sequence the batch see IRM 4.19.2.5.5, Re-sequencing Response/Undeliverable Batches.

(8) Close the batch by taking the following action:

1. Select Close, the system posts a PC 79 for the cases with a "C" indicator, and updates the batch status to "AB".

2. Acknowledge the system message.

(9) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(10) Complete batch labeling and batch logging. Deliver the batch to the designated area.

(1) There are three types of cases built to BT 59.

1. No Responses: These cases are systemically batched during weekend processing. These are cases that have met the allotted suspense time frame from BT 50, 55, and 60.

2. Cases from disassembled batches assigned a PC 75 are manually built as no responses.

3. True Undeliverables: These are manually built. The AUR System did not identify a new address and marked the case with an Undeliverable Indicator "T".

   Note: Re-mail Cases, a new address is found, are marked with an Undeliverable Indicator "M" and are built to BT 38. Cases with new addresses and new actions are marked with an Undeliverable Indicator of "U" and built to BT 84500-748.

(2) When the Batch status is updated to "RB" the system automatically:

• Updates the cases in BT 59 to PC 75 to generate and issue a CP 3219A and

• Assigns a CSN for BT 70

• Generates a folder for paper cases

(3) As BT 59 is being manually built, the system identifies case conditions requiring Tax Examiner review. Build cases as follows:

(4) Systemically built BT 59 requires that the auto purge pull list (suspense batch 50, 55 and 60) be printed/viewed and worked each week. For additional information, see IRM 4.19.2.10.7, Auto Purge Pull List.

(5) In addition, the following conditions have specific handling instructions:

1. A new address is now available for cases with a CP 2000/ Recomp PC 55, 57, or 59. Build the cases into BT 38.

   Exception: The fallout condition new address listed above is systemically built to BT 38.

2. A Temporary Address is associated with the case. The system prompts to build to BT 84.

3. A new address and manual interest - Build these cases into BT 61.

4. Disaster Zip and Manual Interest - Build these cases into BT 61.

5. A TC 971 - Build these cases into BT 84749-799.

(6) If a response is received after the SSN has been assigned to BT 59 and the batch status has not been updated to "RB", the system allows the case to be batched into BT 51, 52, or 53.

(1) The system automatically moves cases requiring a letter to BT 60 based on the assignment of an IPC 6L or 6S to the case. This action takes place during the systemic disassembly process.

(2) The cases with an IPC assignment of 6L or 6S are filed by Letter Date/ CSN order. Cases remain in this batch until a response is received, the letter is returned as undeliverable, or the allotted time frame expires.

(1) Cases with specific reject conditions and cases with a current IPC MI are built to BT 61. These batches are worked in the technical units, as a restricted interest computation is required. The interest computation date, is input by the Tax Examiner when the batch is updated to "AU" status and is used for the manual interest computation.

• As a rule, don’t build rejects and cases assigned IPC MI to the same BT 61.

• Build MI batches according to phase (for example, CP 2501/ CP 2000, CP 3219A). See (4) below.

(2) The AUR system generates a weekly Reject listing identifying rejected cases (the notice was not generated and the notice information is no longer available). Each week, print/view the listing for each open tax year in AUR. For more information about the listing, see IRM 4.19.2.10.18, Reject Listing. For additional information about rejects, see IRM 4.19.2.4.4, CP 2000/CP 2000 Recomputation Notice Rejects.

(3) There are six reject conditions. The codes for these conditions are:

• 1 - Restricted Interest

• 2 - Military Actions

• 4 - Invalid Interest (SCRS)

• 5 - Not Found on TIF

• 6 - Invalid Interest (AUR)

• 8 - Disaster Case (Type 4)

(4) Cases the system has identified (rejected) with both a new address and a manual interest condition present, are batched into BT 61. The system marks the correspondence CP 2000/ Recomp Notice with an Undeliverable Indicator "M". The "M" displays in the Action Code Field on the Case History Screen.

(5) The AUR system auto-batches the Screening cases on the Weekly Reject listing and will assign to BT 61. The AUR System assigns PC 27 and places the batch into BF status.

(6) Clerical then updates the batch status to RB, See IRM 4.19.2.5.2, Batch Status Codes.

(7) Pull the cases in response phase on the Weekly Reject listing and take actions to build the BT 61.

(8) To build BT 61:

1. Select the tax year from the AUR Year menu.

2. Select Control from the AUR Main menu.

3. Select Batch from the Control menu.

4. Select Batch building from the drop-down menu.

5. Select Create, the batch building screen appears.

6. Enter 61 in the Batch Type.

7. Prepare all work unit and batch sheets and/or make log entries.

8. Scan the AUR bar code or enter the SSN of each case. Place entered cases face down to keep in strict order.

9. The system alerts when a work unit is complete. Keep work units separate and in strict order.

10. Acknowledge the message by pressing <Enter>.

(9) When the maximum volume for the batch has been reached, there are no more cases to be built to the batch or as directed, close the batch. Close the batch by taking the following action:

1. Select Close, the batch status updates to "AB".

2. Acknowledge the system message.

(10) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(11) Complete the batch sheets and deliver to the designated area for the technical units to work.

(12) When updating the batch status from "BF" to "RB", the system checks the interest computation date assigned to the batch by the technical manager. If the date to generate CP 2000/Recomp Notices for the notice date selected by the Tax Examiner has passed, the system displays a message. Update the batch status to "AB", see IRM 4.19.2.5.2, Batch Status Codes, and send the batch back to the tax examining unit.

(13) The system only allows BT 61 to be updated to "RB" status according to the week ending date selected by a technical unit.

(14) During systemic batch disassembly of BT 61, cases assigned PC 55, 57, or 59 are moved into Suspense BT 55. Cases assigned a PC 95 are refiled in BT 70.

(1) Unit Research Suspense cases are automatically assigned by the system to BT 62. The system moves the cases to the appropriate Unit Suspense Batch based on IPC 6A and the SEID of the Tax Examiner.

(2) The research the Tax Examiner requests is ordered daily by the system.

(3) When the requested research is received, scan into the AUR System as "OTR", See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures, and send/notify the information to the appropriate unit of the Tax Examiner that input IPC 6A. The location of the unit is shown in the Remarks Field on the Research Document.

(1) This batch consists of CP 2000 Response Cases which require technical assistance before case processing can continue or are taxpayer self-identified disaster cases. These cases are usually identified when disassembling other batches.

(2) BT 63 consists of cases with a current IPC 6D.

(3) To build IPC 6D cases into BT 63, see IRM 4.19.2.5.3.4, Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73.

(4) Complete batch labeling and batch logging. Deliver the batch to the designated area.

(1) Cases are moved to BT 65 when:

1. A Tax Examiner requires a technical determination on a CP 2000 case and refers the case to the manager or work leader for consideration. The Tax Examiner transfers the case. The system updates the IPC to 6E and moves the case to BT 65.

2. A case requires a change due to a Taxpayer Advocate or Telephone inquiry, and is requested by a Tax Examiner.

(2) The system creates a charge-out document which the clerical function can print and uses to pull the case from files.

(3) To transfer the case back to the Tax Examiner, see IRM 4.19.2.3.28, Transfers.

(4) The system moves the case to the appropriate Unit Suspense.

(5) Notify and send the case to the requesting Tax Examiner.

(1) Cases assigned to BT 62 or 65 are worked by the Tax Examiners and released in a designated area.

(2) To build BT 66, see IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 46, 66 and 86.

(1) This batch type consists of partially agreed cases where the Tax Examiner has input an IPC CR/RN.

(2) When BT 67 is updated to AB status,

1. IPC CR is converted and posts to IDRS as PC 57.

2. IPC RN is converted and posts to IDRS as PC 59.

(3) When BT 67 is updated to RB status, the AUR system updates

1. PC 57 to PC 37 and creates automatic assessment records.

2. PC 59 to PC 67 and creates automatic assessment records.

Note: The auto assessment listing doesn't generate for BT 67.

(4) As BT 67 is being built, the system identifies "Disaster Zip and Manual Interest". Build the case(s) into Manual Interest BT 61. For additional information, see IRM 4.19.2.6.30, BT 61 - Manual Interest/Rejects.

(5) To build BT 67 see IRM 4.19.2.5.3.5, Batch Building - BT 67 and 87.

(6) Label the batch and place in the designated area for PAS sampling. After the PAS sample has been pulled, send the batch to the Files Operation.

(1) BT 68 contains cases that require a manual CP 3219A to be created. Undeliverable CP 3219A notices with a new address on the system and cases the Tax Examiner has identified as requiring a manual CP 3219A (PC 77) are set aside and built into BT 68.

1. Undeliverable CP 3219A Notices for BT 68 are usually fallout from targeted BT 85.

   Note: Undeliverable Spousal (Indicator 2) and/or POA (Indicator 3 or 4) Notices can’t be assigned to a batch and MUST be scanned as "OTR" to be associated with the case.

2. PC 77 cases are identified and set aside during normal batch disassembly.

(2) Declared disaster cases:

(3) If a response is received after the SSN has been assigned to BT 68, and the batch status has not been updated to "RB", pull the case if applicable, and assign it to the appropriate Response BT 51, 52, or 53.

(4) If a case file has been closed on AUR:

Caution: Never build an undeliverable CP or notice to BT 81.

1. Access the Case History Screen to display the Closing PC information for the case.

2. Build to BT 81 or BT 83 as appropriate, see IRM 4.19.2.6.45, BT 81 - Reconsiderations and BT 83 Employee Reconsiderations and IRM 4.19.2.6.63, BT 96 - Closure.

(1) The system automatically moves cases assigned a PC/IPC 75, 77, 95, 8L, 8S, or 8M into BT 70.

(2) When the batch status is updated to "RB" for BT 59, BT 68, BT 85, and BT 93, the system moves the cases to BT 70.

(3) The cases are filed by CP 3219A Date/CSN order. The cases remain in the suspense batch until a response is received, the CP 3219A is returned as undeliverable, or the suspense time frame expires.

(1) All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with U.S. Tax Court.

(2) Fully agreed CP 3219A responses are built into BT 71. The current PC/IPC must be 75, 77, 95, or 8L. When BT 71 is updated to batch status "RB", the system automatically creates an assessment record for these cases.

(3) An agreed CP 3219A response indicates agreement by meeting one of the following conditions:

Caution: For purposes of determining agreement, Form 8822, Address Change, Form 13844, Application for Reduced User Fee For Installment Agreements, Form 2159, Payroll Deduction Agreement, or an attached voided personal check are not considered comments nor attachments.

1. An unaltered CP 2000 (attached or not attached to a CP 3219A) or Letter 2626-C that contains a signature (under the Consent to Tax Increase statement on the Notice) that has no disputing taxpayer comments/attachments. For jointly filed returns the response must have both taxpayers' signatures unless there is an indication, one or both of the spouses is deceased, or there is an indication one spouse is deceased and the surviving spouse signs the agreement.

2. A signature (under the Consent to Tax Increase jurat) on an unaltered Statutory Notice of Deficiency, CP 3219A, Form 5564 that has no disputing taxpayer comments/attachments. For jointly filed returns the response must have both taxpayers' signatures, unless there is an indication, including handwritten, one or both of the spouses is deceased. See (3) and below for additional information on a faxed consent to tax increase.

   Caution: For jointly filed returns, both taxpayers must sign the same CP 3219A for the response to be considered agreed. If the taxpayers sign their individual CP 3219A, consider the response to be disagreed.

   Note: Notation of an IRS mailing address on a Statutory Notice of Deficiency, CP 3219A, Form 5564, is not considered a comment for the purposes of determining agreement.

3. A signed Form 9465 or Form 433-D attached to a notice with no taxpayer comments/attachments. For jointly filed returns the form must contain both taxpayers' signatures, unless there is an indication, including handwritten, one or both of the spouses is deceased. See IRM 4.19.2.4.6.2, Installment Agreements, for further information.

(4) A faxed consent to assess additional tax (CP 2000, Letter 2626-C, Form 5564(CP 3219A), Form 9465 or Form 433-D attached to notice with no disputing taxpayer comments/attachments) can be accepted. Build these responses into BT 71.

(5) Full payment received after the CP 3219A was issued, without the necessary signature(s), can’t be considered an agreement with the tax increase. Build these responses to the appropriate disagreed response batch type.

(6) While sorting or building responses that meet agreed criteria, remove all Form 9465 and Form 433-D (and attached voided personal check) and send to Collection. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information.

(7) If a permanent change of address is indicated, input the address change per IRM 4.19.2.3.2, Address Updates, before building to BT 71.

(8) For instructions to build BT 71, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

(9) BT 71 will be built no later than the control parameters date set by the AUR Coordinator. After the dates set by the AUR Coordinator have passed, cases will be batched into BT 74. The assessments are input via IDRS.

(10) As BT 71 is being built, the system identifies certain case conditions that won't allow automatic assessment processing. These cases must be worked by the tax examiners. Build cases with the following identified conditions into BT 74.

(11) Declared disaster cases:

(12) ARDI Cases - notify and transfer the case to designated SEID.

(13) When working the Scanned Images Report, if a case file is assigned to BT 79, 84, and 87 the system does not allow that SSN to be assigned to the batch being built.

1. Pull the case.

2. Input IPC RF.

Note: If unable to input IPC RF, transfer to and notify the designated SEID.

Exception: If the case is assigned to BT 87, pull the case, transfer and notify the appropriate Tax Examiner.

3. Build to the BT 71. See IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

(14) Disaster ZIP and Manual Interest and Manual Interest cases - If the case contains a previous IPC MI and certain conditions exist, the following error message displays: ERROR: MI CONDITION PRESENT, TRANSFER CASE TO DESIGNATED SEID - SEE IRM 4.19.3, and notify designated SEID.

(15) As directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping them in strict pulled order.

(16) To access and print the pull listing see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

(17) As the cases are pulled in CSN order, the responses will also be sequenced in CSN order to make association easier. If unable to locate the response or the case file after a thorough search, leave the response in the batch to continue the case closure.

(18) To resequence the batch, see IRM 4.19.2.5.5, Resequencing Response/Undeliverable Batches.

(19) Close the batch by taking the following action:

1. Select Close, the batch status updates to "AB".

2. Acknowledge the system message.

(20) Once this is complete, update the batch status to "RB". See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB".

(21) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(22) Label the batch and place in the designated area for PAS sampling. After the PAS sample has been pulled, send the batch to the Files Operation.

(1) All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

(2) When an identity theft response is received for a CP 3219A, the SSN is assigned to BT 72. Provide the IDT Liaison with the batch number.

(3) For instructions on building BT 72, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

(4) As directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping them in strict pulled order.

(5) To access and print the pull listing, see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

(6) To resequence the batch see IRM 4.19.2.5.5, Resequencing Response/Undeliverable Batches.

(7) Close the batch by taking the following action:

1. Select Close, the batch status updates to "AB".

2. Acknowledge the system message.

(8) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(9) Complete batch labeling and batch logging. Provide the IDT Liaison with the batch number.

(1) This batch consists of CP 3219A response cases which require technical assistance before case processing can continue or are taxpayer self-identified disaster cases. These cases are usually identified when disassembling other batches.

(2) BT 73 consists of cases with a current IPC 8D.

(3) To build IPC 8D cases into BT 73, see IRM 4.19.2.5.3.4, Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73.

(4) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(5) Complete batch labeling and logging. Deliver to the designated area for the technical units to work.

(6) BT 73 is worked in the designated technical unit(s).

(1) All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court.

(2) It is recommended that CP 3219A Notice agreed responses be built to BT 71, regardless of age for automatic assessment. Cases with conditions which can't be automatically assessed are built to BT 74.

(3) BT 74 can have different IRS received dates. BT 74 are be built by SSN (received date entered for each case) or by using the RECD DATE option on the system (only one received date which applies to all SSNs). The system ages the batch based on the oldest received date assigned to the batch.

(4) For instructions on building BT 74, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74.

(5) As directed, get a built batch to pull. Use the pull listing to pull the case(s), keeping them in strict pulled order.

(6) To access and print the pull listing see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

(7) To resequence the batch see IRM 4.19.2.5.5, Resequencing Response/Undeliverable Batches.

(8) Close the batch by taking the following action:

1. Select Close, batch status update to "AB".

2. Acknowledge the message.

(9) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(10) Complete batch labeling and batch logging. Deliver the batch to the designated area.

(1) CP 3219A cases that need special handling are assigned to BT 75. Cases are moved to BT 75 when:

1. A Tax Examiner requires a technical determination from a manager or a work leader on a CP 3219A case. The Tax Examiner refers the case to the manager or work leader for assistance by transferring the case. The system updates the case with an IPC 8E and moves the case to BT 75.

2. A case requires a change due to a Taxpayer Advocate or Telephone inquiry and is requested by a Tax Examiner, see IRM 4.19.2.3.24.

(1) The system automatically moves cases assigned IPC 8A to the appropriate Unit Research Suspense based on the SEID of the Tax Examiner who input IPC 8A. BT 77 is the suspense file used while the Tax Examiner waits for the additional research ordered to continue working the case.

(2) The research that the Tax Examiner requests is ordered daily by the system.

(3) When the requested research is received, scan into the AUR System as "OTR", See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures. Notify the appropriate Tax Examiner that input IPC 8A (shown in the Remarks field of the research document).

(1) When the suspense time frame for BT 70 has expired, the cases are SYSTEMICALLY built to BT 79. When BT 79 is updated to "RB" status, the system updates all cases to PC 90, and creates automatic assessment records.

(2) BT 79 will be built no later than the control parameters date set by the AUR Coordinator. After the dates set by the AUR Coordinator have passed, cases will be batched into BT 74 or transferred to, with notification sent to a designated Tax Examiner. The assessments need to be input via IDRS.

(3) If a response is received after the SSN has been assigned to BT 79 and the batch status has not been updated to "RB", the system allows the case to be batched to Response BT 71, 72, or 74.

(4) As BT 79 is being built, the system identifies case conditions requiring Tax Examiner review. When No Response cases are being systemically batched the system checks for Fallout conditions. See (5) below for additional information on fallout conditions. After WEEK END processing print/view the Auto-Purge Pull listing.

(5) Use the Auto-Purge Pull listing to pull the paper cases. Build into the designated target batch.

(6) Build cases with the following conditions to BT 84800-948:

(7) Cases identified as ARDI notify and transfer the case to designated SEID.

(8) Cases with the following message are transferred to and notification sent to the designated SEID for special handling, "ERROR: MI CONDITION PRESENT, TRANSFER CASE TO DESIGNATED SEID- SEE IRM 4.19.3."

(9) Cases with a flag indicating "I/A", require additional processing prior to updating BT 79 to RB status. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information.

(10) After all fallout conditions have been built/transferred and notification sent, take the following actions:

1. Pull the remaining cases (which will be the BT 79) from the shelf. Keep in strict CSN order.

Note: If the cases are digitized, there’s no cases to pull.

2. Verify the cases against the Batch listing or pull listing to ensure every case listed is accounted for and any extra cases are addressed.

3. Update the batch status to "RB". See IRM 4.19.2.5.2, Batch Status Code for more information.

(11) Once the batch is in "RB" status, label the batch and place in the designated area for PAS sampling. After the PAS sample has been pulled, send the batch to the Files Operation with the appropriate listing.

(1) BT 81 is used to control, monitor and track correspondence for closed cases received in AUR for reconsideration of the assessment. Cases with PC 80 need to be transferred to the designated SEID for review

(2) BT 81 is worked in the technical units. Tax Examiners assigns IPCs 9X to record actions taken on these cases.

(3) To build BT 81, see IRM 4.19.2.5.3.2.1, RECON Response Batch Building - BT 81 and BT 83 - TY 2014 and Subsequent.

(4) Close the batch by taking the following action:

1. Select Close, the batch status updates to "AB".

2. Acknowledge the system message.

(5) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(6) Complete batch labeling and log entries. Deliver to the designated area.

(1) RECON cases that the Tax Examiner determines needs additional action are systemically moved to suspense BT 82 at assignment of IPC 9B, 9E and 9L.

(2) When the research is received, scan into the AUR System as "OTR", See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures. Notify the Tax Examiner that input IPC 9B, 9E or 9L (shown in the Remarks field on the research document).

(1) Correspondence for closed cases for tax years 2013 and prior are not scanned and are controlled on IDRS.

(2) Correspondence for closed cases for tax years 2014 and subsequent are built into the AUR System.

(3) Transfer case(s) to and notify the designated RECON SEID.

(1) The system identifies cases with "New Actions" that have taken place since the batches and cases were released by the tax examining units.

(2) If a response is received after the SSN has been assigned to BT 84 and the batch status has not been updated to "RB", the system allows the case to be batched to the appropriate response batch using the Scanned Images Report.

(3) Cases with "New Actions" are built into BT 84 as follows:

• 84001 - 299 Screening Cases with New Actions

• 84300 - 448 CP 2501 Cases with New Actions

• 84449 - 499 CP 2501 Identity Theft Cases with New Actions

• 84500 - 748 CP 2000 Cases with New Actions

• 84749 - 799 CP 2000 Identity Theft Cases with New Actions

• 84800 - 948 CP 3219A Cases with New Actions

• 84949 - 999 CP 3219A Identity Theft Cases with New Actions

(4) As directed, get the cases targeted for BT 84 building. To build BT 84:

1. Select the tax year from the AUR Year menu.

2. Select Control from the AUR Main menu.

3. Select Batch from the Control menu.

4. Select Batch building from the drop-down menu.

5. Select Create, the batch building screen appears.

6. Enter 84 in the Batch Type.

7. When the New Actions window displays, select the specific segment.

8. Enter the SSN of each case. Place cases face down to keep in strict order.

Note: If the cases are digitized, there’s no physical cases.

(5) When the maximum volume for the batch has been reached or there are no more cases to be built to the batch or on the designated day, close the batch by taking the following action:

1. Select Close the batch status updates to "AB". DON’T RE-SEQUENCE the batch.

2. Acknowledge the system message.

(6) New Actions from the systemic building of BT 49, 59, and 79 are systemically built to BT 84.

(7) To identify the cases that were systemically built to BT 84 during the weekend processing, access the "RB" report see IRM 4.19.2.10.7.2, Rb Auto Purge Batches.

(8) To access and print the pull listing, see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

(9) Pull paper (non-virtual) cases in the order they are on the pull list.

(10) Select Close to close the batch.

(11) Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings.

(12) This batch is available for the technical units to work.

(13) Complete batch labeling and batch logging. Deliver the batch to the designated area.

(1) All undeliverable CP 3219A notices are considered HIGH PRIORITY work and must be handled timely..

(2) CP 3219A returned by the Post Office as undeliverable are targeted to BT 85. To be accepted in BT 85, the case must have a PC 75 and a system identified new address present since the CP 3219A was mailed to the taxpayer. When BT 85 is "RB"'d, the AUR system automatically generates a request for a new CP 3219A to the new address.

(3) When the cases are entered to BT 85, the system marks each case with the appropriate Undeliverable Indicator. The Undeliverable Indicators are:

1. "T": True Undeliverable, no new address present. The "T" indicator displays in the Action Code field on the Case History Screen.

2. "M": Re-mail CP 3219A, a new address has been identified.

(4) Undeliverable Spousal and/or POA Notices will not be assigned to BT 85. If batch building by scanning the AUR bar code, the system identifies the Spousal and/or POA notice (indicator) and displays a message. If key entering the SSN, verify the Notice Indicator before entering the SSN - only Notice Indicator 1 will be entered. If the Notice Indicator is 2, 3 or 4, see table below.

(5) Declared disaster cases:

(6) To build BT 85:

1. Select the tax year from the AUR Year menu.

2. Select Control from the AUR Main menu.

3. Select Batch from the Control menu.

4. Select Batch building from the drop down menu.

5. Select Create, the batch building screen appears.

6. Enter 85 in the Batch Type.

7. Scan the AUR bar code or enter the SSN and indicator of each undeliverable CP 3219A.

8. Set aside the undeliverable CP 3219A that don’t build to BT 85.

9. When the batch is full, or when there are no more undeliverable CP 3219A’s to build or on the designated day, press <F4> to commit.

(7) To access and print the pull listing see IRM 4.19.2.10.21, Sequence Number/Notice Date Pull Listing.

(8) Discard the CP 3219A undeliverable in accordance with classified waste procedures.

(9) To finish BT 85 for Undeliverables take the following actions:

1. Select the tax year from the AUR Year menu.

2. Select Control from the AUR Main menu.

3. Select Batch from the Control menu.

4. Select Batch building from the drop-down menu.

5. Select Add, the batch building screen appears.

6. Enter the five digit batch number.

7. Select Reseq.

8. Select Close, the batch status updates to "AB".

9. Acknowledge the system message.

(10) Update the batch to "RB". See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB".

(11) Print the Suspense Summary report. See IRM 4.19.2.10.25, Suspense Summary Report, for additional information.

(12) Label and place in the appropriate suspense area based on the CSNs assigned to the cases.

(1) All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with U.S. Tax Court.

(2) Completed cases from BT 75 and 77 are worked by the Tax Examiner and released in a designated area.

(3) To build these cases to BT 86, see IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 46, 66 and 86.

(1) This batch consists of partially agreed CP 3219A cases closed by the Tax Examiner with an IPC DR or IPC SR.

(2) When BT 87 is updated to AB status the IPC DR or IPC SR is converted and posts to IDRS as PC 95.

(3) When BT 87 is updated to RB status, the AUR system updates

1. PC 95 (with an IPC DR present) to PC 90 and creates automatic assessment records.

2. PC 95 (with an IPC SR present) to PC 87 and creates automatic assessment records.

(4) As BT 87 is being built, the system identifies Disaster Zip and Manual Interest. Build the case(s) into Manual Interest BT 61. For additional information, see IRM 4.19.2.6.30, BT 61 - Manual Interest/Rejects.

(5) To build BT 87, see IRM 4.19.2.5.3.5, Batch Building BT 67 and 87.

(6) Label the batch and place in the designated area for PAS sampling. After the PAS sample has been pulled, send the batch to the Files Operation.

(1) Correspondence for closed cases from BT 9600X for tax years 2014 and subsequent can be built into BT 88001 - 88999. BT 88 is used to control, track and count correspondence for closed cases received in AUR which don’t require an assessment.

(2) Cases will be built into BT 88 based on the Recon issue code selected. To build BT 88 see IRM 4.19.2.5.3.2.2, RECON Response Batch Building - BT 88 - Reconsideration Cases With No Assessments.

(3) When BT 88 is updated to "RB" status, cases are updated to IPC 9I for tax year 2021 and prior or IPC 9C for tax years 2022 and subsequent and moved to BT 96002.

(1) Cases are automatically assigned to BT 89001 when PC 98 is assigned. The system moves cases into this batch when the Tax Examiner commits the PC.

(2) The cases in BT 89001 are monitored by the Bankruptcy Tax Examiner.

(1) Cases are automatically assigned to BT 89003 when IPC SI is assigned. The system moves cases into this batch when the Tax Examiner commits the IPC.

(2) The cases in BT 89003 are monitored by the AUR IDT liaison.

(1) CP 3219A cases for jointly filed returns where only one Taxpayer has signed consent to the tax increase are suspended in BT 89004.

(2) When IPC "S3" is assigned cases are automatically moved to BT 89004 after PC verification and the batch status is updated to "RB".

(3) The cases in BT 89004 are monitored by the designated Tax Examiners.

(1) CP 2000 cases for jointly filed returns where only one Taxpayer has signed consent to the tax increase are suspended in BT 89005.

(2) When IPC "S6" is assigned cases are automatically moved to BT 89005 after PC verification and the batch status is updated to "RB".

(3) The cases in BT 89005 are monitored by the designated Tax Examiners.

(1) CP 3219A cases for jointly filed returns where only one Taxpayer has filed a petition with the U.S. Tax Court are suspended in BT 89006.

(2) When IPC "S8" is assigned cases are automatically moved to BT 89006 after PC verification and the batch status is updated to "RB".

(3) The cases in BT 89006 are monitored by the designated Tax Examiners.

(1) Employee cases are suspended and worked from BT 90, 91, and 92 by designated employees.

(1) Cases identified, usually by the system, as meeting disaster criteria are built into BT 93. These cases remain in BT 93 until the system expiration date is met and the next action can be taken on the case.

(2) BT 93 requires an expiration date. After the first SSN is entered into the batch, the system assigns the appropriate date.

(3) Only one expiration date can be assigned to a batch.

(4) Cases meeting disaster criteria are built into BT 93 as follows:

• 93001-299 Screening Disaster Suspense

• 93300-399 CP 2501 Disaster Suspense

• 93400-699 CP 2000 Disaster Suspense

• 93700-799 CP 2000CP 3219A Prep Disaster Suspense

• 93800-899 CP 3219A Disaster Suspense

• 93900-999 CP 3219A Default Suspense

Note: Disaster batches can’t be closed until after the expiration date. These batches need to be held and monitored until the date has expired. These batches are processed by clerical and don’t require a technical unit to work them.

Note: Virtual/digitized cases don’t have a physical case file.

(5) To build BT 93:

1. Select the tax year from the AUR Year menu.

2. Select Close from the AUR Main menu.

3. Select Batch from the Control menu.

4. Select Batch building from the drop-down menu.

5. Select Create, the batch building screen appears.

6. Enter 93 in the Batch Type.

7. When the Disaster Suspense window displays, select the specific segment.

   Note: The system assigns the specific batch number - record it for later use.

8. Scan the AUR bar code or enter each SSN. Place entered cases face down to keep in strict order.

9. The system alerts when a work unit is complete. Keep work units separate and in strict order. When all cases are entered, press <F4> to commit.

(6) Label the batch and place in the designated suspense area until the expiration date has passed.

(7) After the expiration date has passed, clerical continues processing the batches to allow the next action to be taken on the cases.

(8) Once the disaster expiration date has passed, take the following actions to continue processing:

1. Close the batch using the Close menu option. The system updates the batch status to "AB". DON’T RE-SEQUENCE the batch.

2. Update the batch status to "BF", see IRM 4.19.2.5.2, Batch Status Codes.

3. PC verify the batch, see IRM 4.19.2.7.1, Verification of Process Codes.

4. Update the batch status to "RB", see IRM 4.19.2.5.2, Batch Status Codes.

1. Update the batch status to "RB".

2. Disassemble the batch by releasing the cases to the appropriate area, based on the PC/IPC. For additional information, see the specific PC/IPC subsection in IRM 4.19.2.8, Process Code Definitions, and IRM 4.19.2.9, Internal Process Code Definitions.

(1) When the Tax Examiner determines a case meets potential fraud criteria, IPC 0F, 3F, 6F, or 8F is assigned. The AUR System automatically moves cases with these IPCs to Fraud Referral Suspense BT 94 during systemic batch disassembly.

(2) New labeled case folders are not generated for cases in this batch.

(3) BT 94 is monitored by the Functional Fraud Coordinator.

(1) Use the Notice Letter Weekly Report to select batch(es) for the CP 2000 Notice Review. This report can be printed or viewed and needs to be worked on a weekly basis. The batch(es) will be the last listed on the report, in other words, the batch(es) containing those cases updated to "RB" status the previous week.

(2) Use the chart below to determine the sample size and "skip" interval to select the cases. To determine the skip interval divide the total volume by the sample size. Counting every case to identify the sample is not necessary as long as the sampled cases are selected at regular approximated intervals. Start each weeks sample at a different point in the notice date, for example, at approximately the 10th case, then the 5th, then the 15th, and so on.