5.18.1. Automated Substitute for Return (ASFR) Program

(1) The IDRS and Master File address is updated when address information becomes available from a tax return processed, a notification of change of address from the taxpayer or by the National Change of Address (NCOA).

(2) If the MF and IDRS addresses are updated, ASFR will receive the new entity information and update the entity on ASFR. The literal "Address Update per SIA refresh" and a Status reference code 990 will appear on the ASFR module screen. ASFR receives updated address via the following:

• TIF check for 30-Day and 90-Day Letters

• Cases sent out for Standardized IDRS Access (SIA) research

• Returned Address Research (ADR) research

(1) If an ASFR 30–day letter is returned undeliverable, research is performed through ADR. There is no manual undeliverable research performed.

(2) During weekly processing, ADR processes modules from ASFR undeliverable Statuses 340, and 040, for address research. The modules are systemically moved from Status 340 and 040 to Status 342 to indicate ADR research started. See IRM 5.18.1.6.11.64, Status 340: PRE-30-DAY PROBLEM, U Coded TDI Notice.

(3) When the modules come back from ADR, ASFR updates the status to indicate what took place.

(1) ASFR uses these internal Statuses during weekly new module processing, when new modules are downloaded onto the system. Status 000 and Status 001 should never appear on ASFR screen and is not shown on ASFR–211 REPORT—Status CODES in USE. See IRM 5.18.1.8.6, ASFR 211 Report: Status Codes In Use.

(2) If Status 000 or Status 001 appears on any ASFR module, notify the team leader and system administrator to immediately shut down the system to research and correct the problem.

(1) ASFR uses Status 005 to systemically correct joint name line modules. ASFR retains the first name to the left of the ampersand (&) and deletes the secondary name to the right of the ampersand on the TDI record screen.

(2) ASFR only uses filing statuses of single or married filing separately when preparing a proposed assessment for the 30-Day Letter. Status 005 is not shown on ASFR–211 REPORT—Status CODES IN USE. See IRM 5.18.1.8.6, ASFR 211 Report: Status Codes In Use.

(1) The AUR function maintains the Payer Agent List. The Payer Agent List is a list of businesses by EIN who reported income and for which there are discrepancies in what was reported. ASFR runs a file of all the EINs on the Payer Agent List weekly against all the case minors on the ASFR database. If the EIN and the document code on the Payer Agent list matches the EIN and the document code on a case minor on a module and the module is in a pre 30-Day Letter Status, ASFR systemically updates the module to Status 007.

(2) Modules in Status 007 must be reviewed and updated weekly. Access the module on ASFR and review the Comments. Comments contains information on which case minors were filed by businesses on the Payer Agent List.

(3) Access the ASFR Payer Agent file by accessing Option 10 on the ASFR menu or by accessing Option 15 on the Tax Module screen. See IRM 5.18.1.6.13, ASFR Tax Module Screen Menu Options.

(4) Determine if the case minor should be amended, eliminated entirely, or left untouched based on the Payer Agent List information.

(5) If eliminating the case minor, code the non-add field on the case minor with a "B."

(6) Correct the case major based on all changes made to the case minor. For example, if interest income is being deleted based on Payer Agent information, then that amount of interest income must be deleted from the interest field on the major record. See IRM 5.18.1.6.8, Deleting and Adding Case Minors.

(7) To add the case minor to the ASFR Payer Agent file, use the ADD option listed on the ASFR Payer Agent menu.

(8) Modules placed into Status 007 have a 7 day follow-up and will appear on the ASFR-424 LIST NO ACTIVITY. Work modules in Status 007 weekly.

(1) Status 010 indicates that CI/Exam review is required.

(2) Modules are placed in Status 010 during weekly new module validation. See IRM 5.18.1.7.1, Module Validation - Systemic Validation During New Module Processing, when at least one of following conditions is met:

• Primary TDI code of "T" for Examination

• Primary TDI code of "U" for Criminal Investigation

• TDI Case Code of 3949 from Criminal Investigation request

• TDI Case Code of 914 intelligence freeze

• TDI Case Code of 5346 from Examination request

(3) ASFR processing is not terminated on the Criminal Investigation and Examination modules. Research modules on IDRS for freeze conditions, fact of filing, or significant TSIGN(s). If necessary, forward ASFR transcripts on Form 3210, Document Transmittal, to Examination or Criminal Investigation for review.

(4) These modules appear on the ASFR-424 LIST-NO ACTIVITY if no action takes place within 45 days. See IRM 5.18.1.7.3.9, ASFR 424 List: No Activity List.

(1) Status 011 indicates that Centralized Insolvency (-V Freeze) or Advisory Group (-W Freeze) is working the bankruptcy issue.

(2) Status 011 modules meet at least one of the following:

• Bankruptcy indicator is 1 on TDI record(s)

• Primary TDI code is "Q" bankruptcy

  Note: Bankruptcy conditions may also be identified during the TIF checks. Reversal of the TC 520 does not always indicate the module is released from protection of the Bankruptcy Court which prohibits further assessment for the tax years of the bankruptcy.

(3) Update modules with –V Freeze to Status 717 to close the module. DO NOT UPDATE –V FREEZE TO STATUS 011. Insolvency modules are identified by an unreversed TC 520 on the module. An entity freeze code is created at MF by the TC 520 and shows on IDRS as a —V or —W freeze. See Document 6209, Chapter 8 for more information on Freeze codes. See IRM 21.5.6.4.44, -V Freeze, for additional instruction on –V Freeze and IRM 21.5.6.4.46, -W Freeze, for –W Freeze.

(4) Research IDRS.

• An assessment by default cannot be input without Insolvency approval. If Insolvency approves of the assessment by default then the ASFR Bankruptcy Coordinator will document the approval on the case history sheet and on AMS.

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(5) Request to rescind a 90-Day Letter by CIO or Advisory must be in writing and must be signed by delegated Campus authority.

(1) Status 012 indicates that contact has been made with Centralized Insolvency Office (CIO) or Advisory and they require additional time to review the module – W Freeze Advisory, -V Freeze CIO.

(2) Manually update modules to Status 012 only after initial contact is made with CIO or the Advisory Group in the Territory Office. This is a suspense Status indicating that additional CIO or Advisory Group field research is needed. See IRM 21.5.6.4.46 , -W Freeze, for additional instruction on –W Freeze.

(3) Modules in this Status are suspended for 60 days before they appear on ASFR-424 LIST-NO ACTIVITY. See IRM 5.18.1.7.3.9, ASFR 424 LIST: NO ACTIVITY LIST.

(4) Status 012 cases appearing on the ASFR 424 LIST-NO ACTIVITY with –V freeze are to be removed from ASFR without further contact with CIO by moving the case to Status 717.

(1) Status 015 indicates that the module does not meet ASFR criteria.

(2) Modules are placed in Status 015 systemically during new module processing (weekly) when they have failed the module validation and there is another module(s) on the same taxpayer that is progressing through the ASFR system. Status 015 has a 120 day follow-up.

(3) At the conclusion of the 120 day suspense period, the system will examine the entity again to determine if the related module is still present or not. If the other module is still OPEN on ASFR, the system will move the Status 015 module into Status 016.

(4) When the valid module(s) is no longer present or is in a satisfied (closed) ASFR Status, the Status 015 module will systemically move to Status 762 for reassignment of the account from 8000.

(1) Status 016 is an extension of Status 015.

(2) Status 016 gives an additional 60-day extension for modules in Status 015. These modules are systemically monitored for closure of the valid module.

(3) When the valid module(s) is no longer present or is in a satisfied (closed) ASFR Status, the Status 016 module will systemically move to Status 762 for reassignment of the account from 8000.

(1) Status 030 indicates that a 30-Day Letter has been generated.

(2) Modules are systemically moved into Status 030 (from Status 032 and Status 035) after passing TIF check 1. See IRM 5.18.1.7.1, Module Validation - Systemic Validation During New Module Processing.

(1) Status 031 indicates that the module is workable and unstarted. All unstarted Status 031 inventory is assigned to a campus because it is associated with another module or in Corporate CORP Inventory on ASFR. When a site requests starts, the corporate modules become assigned to that site. If an employee manually starts a case, it will be assigned to the employee’s campus.

(2) The ASFR system systemically places modules in Status 031 when new modules have passed new module validation. See IRM 5.18.1.7.1, Module Validation - Systemic Validation During New Module Processing.

(3) Modules are manually moved into this status when an employee corrects/perfects a module or completes needed research on the new module (e.g., UD research, Exam review etc.) and they have determined that the module is now ready for TIF check 1. See IRM 5.18.1.7.2.1, TIF Check 1 - Pre-30-Day Letter Check.

(4) Modules remain in Status 031, in priority order, until requested for IDRS research, TIF check 1, prior to issuing the 30-Day Letter.

(5) Headquarters uses the Setup menu to indicate the volume of modules selected for research TIF check 1 (preparing the modules for the 30-Day Letter action). See IRM 5.18.1.7.2.1, TIF Check 1 - Pre-30-Day Letter Check. Modules will be selected based on ASFR prioritization.

(6) ASFR Prioritization is systemic. See IRM 5.18.1.3.3, ASFR Prioritization.

(7) During the next week's processing, the modules move from Status 031 into:

• Status 035, Status 030, passed TIF check 1, 30-Day Letter created

• Status 032, Status 030, passed TIF check 1, 30-Day Letter created

• Status 039 - failed TIF check 1, research and resolve manually

(1) Status 032 indicates that the module passed TIF check 1. See IRM 5.18.1.7.2.1, TIF Check 1 - Pre-30-Day Letter Check.

(2) Modules are systemically moved to Status 032 when they pass TIF check 1. The modules will move to Status 030 the same week it moves to Status 032.

(3) The volume of 30-Day Letters requested will be systemically determined based on the number of modules that passed TIF check 1.

(1) Status 035 indicates that a 30-Day Letter has been requested.

(2) This Status is generated by an ASFR program, when an entire batch of 30-Day Letters needs to be re-created. This happens when:

1. an erroneous mail out date was entered on the reports, or

2. the file was not received or processed timely by the National Print Site.

(3) This status is also used by employees to bypass TIF check 1 and generate a 30-Day Letter.

(4) If modules were in Status 030, the follow-up date will be RESET.

(1) Unstarted modules with potential $1 million or more tax assessments are systemically moved into Status 037 weekly. Large income amounts may result when payers place incorrect information, such as state identification numbers, in the wrong fields for Form 1099-MISC.

(2) Follow instructions in IRM 5.18.1.6.11.14, Status 038: Tax Assessments over $100,000, to resolve these issues.

(1) Unstarted modules with potential $100K or more tax assessments, exclusive of tax based on stock and bonds gross sales, are systemically moved into Status 038 weekly. ASFR also generates the 430 List of all modules moved to Status 038. The 430 List must be worked weekly by each site. See IRM 5.18.1.7.3.11, ASFR 430 List: Over $100K Assessments.

(2) Review of potential over $100K assessments will be made to ensure accurate default assessments for the ASFR program.

(3) Determine if Payer contact is required: Review the case minors on ASFR and the information on IRPTR to ensure accuracy. If there is a case minor that is apparently erroneous, i.e. obvious decimal point error, or obvious Payer Agent transmission error i.e.: Payer EIN transmitted as amount of income, research the Payer Agent List. If the EIN is on the Payer Agent List, follow the Status 007 procedures in IRM 5.18.1.6.11.3, Status 007: Pre-30-Day Problem…Payer Agent List. If the EIN is not on the Payer Agent List, contact payer for verification of income. If the payer verifies the income or there is no response from the payer within 30 days from the date the request was sent, update module to Status 031. If the payer states that there is an error on the case minor, follow Status 007 procedures to correct the module. Input comments on ASFR that Status 038 research was completed. You may also compare prior year information, if available, and look for inconsistency between tax years. If prior year income was significantly lower and there appears no justification for the spike, contact employer to ensure documents are correct. Follow the chart below for examples of possible incorrect payer data.

If	Then
Last filed year had income less than $100,000	Contact employer to determine if delinquency year wages are correct
Delinquency year wages were received from a restaurant and are less than $10,000, Allocated tips are over $1 million,	contact employer
Taxpayer is over 65 and prior year income was less than $100,000	Contact employer if wages are now over $1 million
No prior return filing information is available	Contact employer to verify data on delinquent year

Note: The above chart depicts examples only; dollar amounts may vary.

Note: Prior to contacting payers to verify information reported for a specific taxpayer - IRC 7602 requires Third Party Contact notification requirements have been met, see IRM 5.19.2.6.6.2, Third Party Contact, Responses and Unauthorized Disclosure. Issuance of CP 518 includes advance notification of possible Third Party Contact, meeting requirements for contact in addition to generating a TC 971 AC 611.

Note: Input a comment on ASFR indicating the action taken. i.e.: Notate if the employer was contacted. Annotations should indicate case minor information.

1. Verifying/Conducting Third Party Contact:

If	Then
CP 518 was issued on TY in question within the past 12 months	Contact payer to verify reported income. Prepare and submit Form 12175 per IRM 5.19.2.6.6.2, Third Party Contact, Responses and Unauthorized Disclosure.
CP 518 was not issued on TY in question within the past 12 months	Issue letter 3232C Third Party Contact notification, input TC 971 AC 611 2 Ten days after letter mail-out date, contact payer to verify reported income. Prepare and submit Form 12175 per IRM 5.18.1.9.2.3.12, Third Party Contact.

2. If it is determined the potential $100K assessment is due to Payer Agent data follow IRM 5.18.1.6.11.3, Status 007: Pre-30-Day Problem Payer Agent List.

Note: Appropriate movement out of 038 is restricted to "manager" and "key tech" access.

3. If it is determined the proposed assessment is accurate move case to Status 032 if appropriate to continue ASFR processing.

4. If there are no apparent issues with the ASFR case minors, then do the following:

If	Then
There is a Form W-2, or a Form 1099 of any kind with income over $1,000,000 and it is apparent that the income is accurate, i.e. gambling winnings from a casino, NEC paid to a doctor from an insurance company, etc.,	Update module to Status 031. Input comments on ASFR that Status 038 research was completed.
There is a W-2, or a 1099 of any kind with income over $1,000,000 and it is not apparent that the income is accurate, i.e. gambling winnings from a casino, NEC paid to a doctor from an insurance company, etc.,	Research prior year IRP. If prior year IRP shows income within 50% of the income shown as ASFR total income (Multiply the prior year income by 1.50. If the ASFR income is less than the result, consider income reported accurately.), update module to Status 031. Input comments on ASFR that Status 038 research was completed. If prior year IRP shows income less than 50% of the income shown as ASFR total income, (Multiple the prior year income by 1.50. If the ASFR income is greater than the result, payer contact is required.), contact payer who reported income over $1,000,000 to verify income. If the payer verifies the income or there is no response from the payer within 30 days from the date the request was sent, update module to Status 031. Input comments on ASFR that Status 038 research was completed. If the payer states that there is an error on the case minor, follow Status 007 procedures to correct the module. See IRM 5.18.1.6.11.3, Status 007: Pre 30-Day Problem...Payer Agent List. If there is no prior year IRP available, contact payer who reported income over $1,000,000. If the payer verifies the income or there is no response from the payer within 30 days from the date the request was sent, update module to Status 031. Input comments on ASFR that Status 038 research was completed. If the payer states that there is an error on the case minor, follow Status 007 procedures in IRM 5.18.1.6.11.3, Status 007: Pre 30-Day Problem...Payer Agent List, to correct the module.
There is no one W-2, or a 1099 of any kind with income over $1,000,000	Research prior year IRP. If prior year IRP shows income from the same payer within 50% of the income shown in ASFR year (Multiply the prior year case minor income by 1.50. If the ASFR same payer case minor income is less than the result, consider income reported accurately.), update module to Status 031. Input comments on ASFR that Status 038 research was completed. If prior year IRP shows income from the same payer less than 50% of the income shown on the ASFR case minor, (Multiply the prior year case minor by 1.50. If the ASFR case minor income is greater than the result, payer contact is required.), contact payer who reported the largest amount of the total income to verify income. If the payer verifies the income or there is no response from the payer within 30 days from the date the request was sent, update module to Status 031. Input comments on ASFR that Status 038 research was completed. If the payer states that there is an error on the case minor, follow Status 007 procedures in IRM 5.18.1.6.11.3, Status 007: Pre 30-Day Problem...Payer Agent List, to correct the module. If there is no prior year IRP available, update to Status 031. Input comments on ASFR that Status 038 research was completed.

Note: Third party contact procedures must be followed prior to contacting the payer. See IRM 5.18.1.9.2.3.12, Third Party Contact.

(1) Status 039 indicates that the module has failed TIF check 1. See IRM 5.18.1.7.2.1, TIF Check 1 - Pre-30-Day Letter Check. These modules were previously in Status 031.

(2) Modules in Status 039 will appear on the ASFR 400 List for resolution. See IRM 5.18.1.7.3.1, ASFR–400 LIST.

(3) Modules in Status 039 have a 45-day suspension. If the modules remain in Status 039 beyond 45 days, they will appear on the ASFR 424 List. See IRM 5.18.1.7.3.9, ASFR–424 LIST—NO ACTIVITY LIST.

(1) Status 040 indicates that Undeliverable, ADR, research has been requested. See IRM 5.18.1.6.9, ASFR Address Verification.

(2) When a module in Status 030 is returned from the Post Office as Undeliverable, update the status to Status 040.

(3) During weekly processing the status will be updated systemically to Status 342. A file of all modules updated to Status 342 will be sent to the Address Research System (ADR) to initiate Undeliverable Research. If another address is found, the ADR automatically sends a contact letter requesting that the taxpayer reply with their current address.

(4) The processing time frame for processing cases through ADR is approximately 60 days, but may be greater.

(1) Status 051 indicates that taxpayer correspondence was received prior to issuance of the 90-Day Letter.

(2) Status 051 is the suspense status used when taxpayer correspondence is received and a 90-Day Letter has not been issued. Status 051 has a 60 day suspension, and will appear on the ASFR-424 LIST-NO ACTIVITY when the suspension period has expired.

(3) If the correspondence is not updated to Status 051, when the Status 030 follow-up date expires, a 90–day letter will be issued.

(1) Status 056 indicates that the taxpayer is in a federally declared disaster area or was affected by a terroristic or military action.

(2) Status 056 suspension is 60 days. If no action is taken during the 60 days, the modules will appear on the ASFR 424-NO ACTIVITY LIST. However, the suspense period is systemically extended if the suspension period is extended beyond 60 days.

(3) A utility program will identify, by ZIP codes, the impacted ASFR modules. Once identified, the utility will move the modules to Status 056. Do not manually move modules.

(4) After suspense period expires, modules systemically move back to the status they were in prior to Status 056.

(1) Status 060 indicates that the taxpayer filed a return prior to the issuance of a 30–Day Letter and the modules is a Refund Hold module.

(2) Update to Status 060 when a Refund Hold return has posted to the module, ASFR will systemically update the module to Status 109. Do not let module appear on the ASFR 421 List. See IRM 5.18.1.7.3.6, ASFR 421 List: Terminated Case List.

(1) Status 061 indicates that the taxpayer filed a return prior to issuance of the 30-Day Letter.

(2) Update to Status 061 when a return has posted to the module, ASFR will systemically update the module to Status 109. Do not let module appear on the ASFR 421 List. See IRM 5.18.1.7.3.6, ASFR 421 List: Terminated Case List.

(1) Status 062 indicates that the account requires reassignment out of 8000.

(2) Modules are systemically moved to Status 062 when the module fails validation, and there are no other modules being worked on ASFR. Then ASFR will move module to Status 762.

(3) When a module terminates into Status 062, the ASFR TDI COMMENT field contains one of the following literals:

• "NO IRP DATA AVAILABLE"

• "MISSING CASE MINORS"

• "TERMINATE SFR- EXCESSIVE MINORS"

• "MISSING SUPPS- TERMINATE AUDIT REPORT"

(4) Modules will be reassigned from 8000.

(1) Status 063 indicates that the modules were selected by Criminal Investigation.

(2) Manually update Status to indicate that a module has been selected by Criminal Investigation. Take the following actions:

1. Input TC 596 CC 088 on IDRS.

2. If open, close the control base on IDRS.

3. Update to Status 109. Do not let module appear on the ASFR 421 List.

(3) If there is an existing 59X on IDRS, follow instructions in IRM 5.18.1.6.11.25, Status 066: TERMINATE ASFR, Satisfying TDI TC (59X).

(1) Status 064 indicates the module was selected by the Examination function.

(2) Update to Status 064 when an ASFR module has been selected by Examination. ASFR will generate a TC 595 CC 088 to the MF, closing the collection TDI and transferring account ownership.

(3) ASFR will systemically move modules into Status 109.

(4) If there is an existing TC 59X other than TC 595, cc 088 on IDRS, close with ASFR Status 066 then immediately update to Status 109.

(5) If TC 595, cc 088 is present:

(1) Status 065 indicates that the account was a combo account and manual reassignment was required. See IRM 5.18.1.3.12, Identifying Tax Delinquency Accounts (TDAs) Assigned to ASFR (8000).

(2) Status 065 is a manual update used when the account has been manually reassigned because of associated TDAs. Update module to Status 065 and then immediately to Status 109. Do not allow module to appear on the 421 List. See IRM 5.18.1.7.3.6, ASFR 421 List: Terminated Case List.

(1) Status 066 is a manual update to indicate that a TDI has been closed on IDRS with a satisfying TC 59X transaction code.

(2) Take the following closing actions in the order below:

1. Close any open control base on IDRS.

2. Update module to 066 and then immediately to Status 109. Do not allow module to appear on the 421 List. See IRM 5.18.1.7.3.6, ASFR 421 List: Terminated Case List.

   Note: If TC 595 with cc 088 is present, see IRM 5.18.1.6.11.23, Status 064: TERMINATE ASFR, TC 595 CC 088, and follow instructions in paragraph 5).

(1) The ASFR system moves a module to this status when modules are designated to be reassigned and they need a collection location change also.

(2) Manual update to Status 068 is prohibited.

(1) Status 069 means a module for any tax year that is delinquent by more than five years prior to the current processing year (Policy Statement P–5–133) attempts to establish itself on ASFR.

(2) ASFR systemically inputs a TC 590 CC 088.

(3) After TDI closes on IDRS, the system updates the ASFR module to Status 109 to receive credit for closure.

(4) If there is an existing 59X on IDRS, follow instructions in IRM 5.18.1.6.11.25, Status 066: TERMINATE ASFR, Satisfying TDI TC (59X).

(1) This is a systemic status that is used for modules that will be reassigned.

(2) Update to Status 762 causes ASFR to reassign the module and systemically update to Status 070.

(3) Manual update to Status 070 is prohibited.

(1) Status 071 identifies a module below tolerance for ASFR processing. Update to status only when a 30-Day Letter has not been issued or when a 30 or 90 Day Letter has been issued and there is no TC 150 on the module.

(2) ASFR systemically generates a TC 590 CC 088 when the module is updated to Status 071.

(3) ASFR systemically updates module to Status 109 for system closure credit.

(4) If there is an existing 59X on IDRS, follow instructions in IRM 5.18.1.6.11.25, Status 066: TERMINATE ASFR, Satisfying TDI TC (59X).

(1) Status 072 indicates that the taxpayer is no longer liable for filing income tax returns, and a 30-Day Letter has not been issued.

(2) Manually update module to Status 072.

(3) ASFR will systemically update the module with a TC 591 CC 088.

(4) ASFR will systemically update the module to Status 109.

(5) If there is an existing 59X on IDRS, follow instructions in IRM 5.18.1.6.11.25, Status 066: TERMINATE ASFR, Satisfying TDI TC (59X).

(1) Status 073 indicates that the taxpayer has filed jointly.

(2) Manually update modules to Status 073 when taxpayer has filed a joint return with his/her spouse and a 30-Day Letter has not been issued.

(3) ASFR will systemically update the module with a TC 594 CC 084.

(4) ASFR will systemically update the module to Status 109.

(5) If there is an existing 59X on IDRS, follow instructions in IRM 5.18.1.6.11.25, Status 066: TERMINATE ASFR, Satisfying TDI TC (59X).

(1) Status 074 indicates that the taxpayer has petitioned the Tax Court.

(2) Manually place modules in Status 074 when taxpayer petitions U.S. Tax Court.

(3) See IRM 5.18.1.9.2.1.4, Civil Appeal Rights Cases and Cases Docketed in U.S. Tax Court, for complete instructions on petitioned cases.

(1) Status 075 indicates that the taxpayer is due a refund.

(2) ASFR places modules into Status 075 to terminate modules if the calculated tax less known credits results in a refund.

(3) Only manually move a module into Status 075 when a minor(s) is deleted by an employee bringing the tax due balance below the tolerance level, and no 30-Day Letter has been issued.

(4) When a module moves into Status 075, ASFR generates a TC 590 CC 088. ASFR systemically updates the module into 109. Modules still within the three-year refund statute period systemically receives Letter 2469C, informing the taxpayer of the potential for a refund and the need to voluntarily file an income tax return. See IRM 5.18.1.7.4.10, Status 915: Letter, Possible Refund Due if Return Filed.

(1) Status 076 is input when an AM employee has determined the case is not liable due to identity theft.

(2) ASFR Identity Theft cases are now worked by the AM Identity Theft Teams.

(3) Follow instructions in IRM 5.18.1.9.2.3.14.5, Identity Theft, and refer if/when appropriate.

(1) Status 077 indicates that the assignment of the account has changed.

(2) ASFR systemically places pre-start modules in Status 077. ASFR will also move the module into Status 109.

(1) ASFR systemically updates to Status 079 when an IRS campus zip code is detected in the taxpayer address.

(2) Taxpayer addresses may be updated with an IRS campus address as the result of an Identity Theft, or fraud issue.

• The ASFR system will not continue to work these modules.

• The system will update them to Status 079, and will input TC 593 with closing code 088 on IDRS.

• ASFR Employees should not attempt address research for these modules.

• No closing actions are needed.

• Advise ASFR Headquarters staff if a module is detected with a local IRS address, or if TC 593 with closing code 088 does not post to IDRS systemically.

(1) Status 080 is a suspense status when resolution or the next action cannot be taken. The suspense period is 45 days. Only Key Techs can update to Status 080. See IRM 5.18.1.3.7, Access to ASFR.

(2) The following are examples of when update to Status 080 is warranted:

• TC 976 or TC 599 has posted to IDRS, but the return has not yet been received by the ASFR function. Prior to updating to Status 080 verify that the ASED is not imminent. See IRM 5.18.1.9.2.3.16.2, Assessment Statute Expiration Date (ASED).

• Critical transaction code is pending on IDRS example: TC 29X

(3) In these and similar situations, update module to Status 080, and input Comments/History by accessing Option 7 or Option 9 on the Tax Module screen. See IRM 5.18.1.6.13, ASFR Tax Module Screen Menu Options.

(4) When the follow-up date for Status 080 has expired, the module will systemically appear on the ASFR 424 List. See IRM 5.18.1.7.3.9, ASFR–424 LIST— NO ACTIVITY LISTING.

(5) If the Status 080 follow up has expired and all attempts to secure the tax return have been made move the module back into notice status.

(1) Status 081 is used to suspend action for a module while campus employees attempt to perfect the taxpayer’s address.

(2) Update the module to status 081 and input Comments/History by accessing Option 7 or Option 9 on the Tax Module screen.

(3) Modules should not be left in status 081 for longer than 60 days. Move status 081 modules to the next appropriate status when the suspense time has expired.

(1) This status is used to suspend a case when a taxpayer claims his/her identity was stolen.

(2) Manually update ASFR to Status 086

(3) Inform taxpayers they have 30 days in which to provide the substantiation documentation. Suspend the case for 45 days. Required substantiation documentation can be found in IRM 5.18.1.9.2.3.14.5, Identity Theft.

(4) Warn taxpayers of Enforcement Action (WOEA) and explain ASFR processing will continue if the required documentation is not received timely.

(5) Input the applicable TC 971 AC 522 with the Administrative Source code descriptor in the ENMOD. i.e.: PNDCLM

(6) The suspense period for this status is 90 days.

(7) ASFR will generate a listing after 90 days as a reminder to reverse TC 971 if the documentation was not received.

(8) If substantiation documentation is received, follow instructions in IRM 5.18.1.9.2.3.14.5, Identity Theft.

(1) Status 089 indicates that the module failed TIF check 6 or TIF check 7. See IRM 5.18.1.7.2.6, TIF Check 6 - Statuses 064, 069, 071, and 075 Check, and IRM 5.18.1.7.2.7, TIF Check 7 - Statuses 062, 068, 070, Check.

(2) ASFR updates modules to Status 089 when the module originally terminated into Status 062, 063, 064, 068, 069, 070, 071, 072, 073, or 075 , but failed TIF check 6 or TIF check 7.

(3) When modules are in one of these Statuses, ASFR sends either a TSIGN change or a TC 59X closing record to IDRS.

(4) Three weeks after issuing the TSIGN/TC 59X to IDRS, ASFR checks IDRS to ensure posting action occurred. If so, module moves to Status 109 for removal from ASFR. If action has not posted (e.g., TSIGN is still 8000 or TC 59X has not posted and closed TDI), ASFR fails modules to Status 089 and creates the ASFR 400 List. See IRM 5.18.1.7.3.1, ASFR-400 List.

(5) When resolved, move module out of this Status to proper working or to the appropriate closing Status.

(1) Status 090 indicates that a 90-Day Letter has been issued.

(2) All modules that the employees manually move to Status 091, or those that are systemically moved into 091, will be sent for TIF Check 2. See IRM 5.18.1.7.2.2, TIF Check 2 - Pre-90-Day Letter Check. If the modules pass the check, the system moves the modules to Status 096. They are then analyzed by the program that produces the ASFR 90-Day Letter. The following criteria must be met:

1. The module must still be in Status 096.

2. There must be an audit report record for the module.

3. The audit report record must be filled in completely.

(3) If the module fails, the system moves the modules to Status 099. See IRM 5.18.1.6.11.47, Status 099: FAILED IDRS CHECK, Pre-Stat Notice

(4) If the above criteria are satisfied, ASFR will move the module into Status 090 and prepare the 90-Day Letter.

(5) The system will determine the mail out date of the 90-Day Letter.

(6) The Status 090 follow-up date is calculated using the exact mail out date that will appear on the printed 90-Day Letter (120 days are added to mail out date for follow-up purposes).

(7) To get the exact 90-Day Letter mail out date and the certified mail number, access the ASFR TDI module and use screen menu Option 6.

(8) ASFR generates a file of 90-Day Letters which is printed at the National Print Site. The 90–Day Letter consists of:

1. Letter 3219, Notice of Deficiency (2 copies).

2. Taxpayer Response Form

3. Courtesy copy of 30-Day Letter tax/penalty/interest calculations and explanation sheet.

4. Copy of case minors used for 30-Day Letter. (A second letter may also be sent if new address found for taxpayer but MF cannot be updated. )

(9) ASFR produces a copy of the certified mail listing. The Post Office stamps the certified mail listing to signify that the 90-Day Letters were mailed certified. The original stamped copy is retained by the Print Site and routed to the ASFR function.

(10) When ASFR creates a 90-Day Letter, it also requests a TC 494 post to IDRS.

(11) When the Status 090 waiting periods ends (120 days from mail out date), ASFR requests TIF check 4. See IRM 5.18.1.7.2.4, TIF Check 4 - End of 90-Day Period.

(12) If manually updating to Status 090, ASFR will prompt input of the 90-Day Letter date. See IRM 5.18.1.6.13, ASFR Tax Module Screen Menu Options.

(1) Status 091 indicates that the suspense period of the 30-Day Letter has expired. ASFR systemically updates from Status 030 to Status 091.

(2) Modules can be manually updated to Status 091 by an ASFR employee only when the module has failed due to an error condition and appears on the error list. i.e.: 099

(1) Status 093 indicates that a return or an agreed response (signed consent) has been filed subsequent to the issuance of a 30/90-Day Letter.

(2) Manually update modules to Status 093, if taxpayer files a return/agreed response and the module is any status greater than 030, but less than 10X. If it is a 10X status, see your manager or lead to determine if update out of 10X is possible. To determine if update out of Status 10X is possible, look at the date the module was updated to Status 10X. If weekly processing has occurred since update to Status 10X, you cannot update out of 10X. If the module was updated to Status 102, 104, or 106 and weekly processing has occurred, response is considered a Reconsideration.

(3) Transshipped returns/agreed responses should also be updated with Status 093 prior to being mailed to the campus responsible for processing. If the current status of the case is Status 093, do not update to Status 093 again.

(4) Status 093 prevents modules from systemically moving to next ASFR Status while tax examiners review the return/agreed response.

(5) If no activity takes place in 60 days, these modules appear on the See ASFR 424 List. IRM 5.18.1.7.3.9, ASFR–424 NO ACTIVITY LIST.

(1) ASFR will identify foreign address accounts by a "." in the state field.

(2) Foreign address accounts on the ASFR system will be moved to status 094 for address research.

(3) Each week, an ASFR manager should print a list of status 094 cases using the Manager's Utility Menu and selecting 4 to print a list of accounts by status. The list should be worked with other weekly ASFR error lists.

(4) Status 094 accounts that are not resolved will appear on the "no activity" 424 list after 45 days and must be worked at that time.

(5) Research and perfect foreign addresses in Status 094 on the ASFR and IDRS systems. Per the Postal Addressing Standards (Postal Service Publication 28), "the bottom line of the address should show only the COUNTRY name, written in full (no abbreviations). Do not place the postal codes (ZIP codes) of foreign country designations on the last line of the address."

(6) Update ASFR to status 095 for notice issuance after ASFR and IDRS have been corrected/changed.

(1) Status 096 indicates that the module passed TIF check 2.

(2) Modules are systemically moved from Status 091 to 096 when they pass TIF check 2. See IRM 5.18.1.7.2.2, TIF Check 2-Pre-90-Day Letter Check. ASFR then prepares the mail out of the 90–day letter, and moves these modules to Status 090. See IRM 5.18.1.6.11.41, Status 090: 90-Day Stat Notice Issued.

(1) Status 097 indicates that the module failed TIF check 4. See IRM 5.18.1.7.2.4, TIF Check 4-End of 90-Day Period.

(2) Status 097 modules were in Status 090 and reached their follow-up date for assessment. Prior to assessing the tax, TIF check 4 is performed to ensure the module contains no subsequent IDRS posting to the module, since the prior TIF check.

(3) Modules in Status 097 appear on the ASFR 400 List for resolution. See IRM 5.18.1.7.3.1, ASFR 400 List.

(4) The follow-up date is 15 days from the date the module went into Status 097. When the follow-up date expires after 15 days, modules still in Status 097 will appear on the ASFR 424 List. See IRM 5.18.1.7.3.9, ASFR-424 No Activity List.

(1) Status 099 indicates that the module failed TIF check 2. See IRM 5.18.1.7.2.2, TIF Check 2-Pre-90-Day Check.

(2) Status 099 modules are expired Status 030 modules that failed TIF check 2. Status 099 modules require manual resolution.

(3) Status 099 modules appears on the ASFR–400 IDRS ERROR RESEARCH LIST for resolution.

(4) The follow-up date is 15 days from the date the module went into Status 099. When the follow-up date expires 15 days, modules still in Status 099 will appear on the ASFR 424 List. See IRM 5.18.1.7.3.9, ASFR-424: No Activity List.

(1) These are closing statuses. If any incoming taxpayer responses received by the clerical unit are in these statuses, see manager or lead for resolution. To determine if update out of Status 10X is possible, look at the date the module was updated to Status 10X. If weekly processing has occurred since update to Status 10X, you cannot update out of 10X. If the module was updated to Status 102 or 104 and weekly processing has occurred, response is considered a Reconsideration.

(1) Update a module to Status 100 when the taxpayer responds to a 30 day letter with a signed Response Form/Consent to assessment, agreeing to the proposed assessment.

(2) ASFR will systemically request a TC 290 tax assessment and TC 599 CC 013.

(3) Input TC 290 for $.00 with a posting delay of 4 and the appropriate hold code and blocking series to associate the source documents.

(4) Close AMS and release to PAS for review when appropriate.

(5) If there is a Combat Zone indicator (-C freeze), you must request the TC 150 using option 26 on the ASFR system. Penalty and interest must be manually computed, considering the combat zone period, and the 180 day stay of enforcement. See IRM 5.18.1.6.11.55, Status 106: Manual Closures, for more information about manual closures.

• Manually input the assessment and all appropriate reference codes

• Manually input TC 599 with cc 013

• Update ASFR with status 106

(6) Do not update modules in Status 100 to Status 109. Modules in Status 100 are sent for TIF check 5, to verify all transactions posted to IDRS. See IRM 5.18.1.7.2.5, TIF Check 5-Statuses 100, 101, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that passed the TIF check 5 to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

(1) Status 101 indicates that a TC 290 for $.00 was input on IDRS or Submission Processing posted a return showing $.00 Tax.

(2) Status 101 is a manual update status. Update a module to Status 101 when a 30-Day Letter or 90-Day Letter was issued, and a TC 290 for $.00 has been input to IDRS. A TC 290 for .00 is input when it is determined that no tax is due on the module.. If a TC 494 is present on the module, a TC 495 must be input.

(3) Do not update modules in Status 101 to Status 109. Modules in Status 101 are sent for TIF check 5 to verify all transactions posted to IDRS. See IRM 5.18.1.7.2.5, TIF Check 5-Statuses 100, 101, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that passed the TIF check 5 to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

(1) Status 102 indicates that ASFR has requested a default assessment to post to the module.

(2) ASFR systemically updates a module to Status 102 if it passes TIF check 4 and there is a 950 history. Status 102 will systemically request a default assessment. See IRM 5.18.1.7.2.4, TIF Check 4 - End of 90-Day Period.

(3) ASFR systemically requests a TC 290 tax assessment, TC 495, and TC 599 CC 088.

(4) Status 102 modules are sent for TIF check 5. See IRM 5.18.1.7.2.5, TIF Check 5 - Statuses 100, 102, 104, 106, 113. ASFR systemically updates modules that pass the check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

(5) Do not update Status 102 to Status 109 or closing credit will not be received.

(1) Status 103 indicates that an assessment was input on IDRS per a return secured after a 30 day letter.

(2) Status 103 is a manual update status. Update modules to Status 103 when the taxpayer files a tax return after a 30 day letter was issued and an assessment has been input to IDRS based on the return. When the update to Status 103 is input, ASFR prompts the input of the tax assessed. See IRM 5.18.1.6.13, ASFR Tax Module Screen Menu Options.

(3) Do not update modules in Status 103 to Status 109. Modules in Status 103 are sent for TIF check 5 to verify all transactions posted to IDRS. See IRM 5.18.1.7.2.5, TIF Check 5 - Statuses 100, 102, 104, 106, 113. ASFR systemically updates modules that passed the TIF check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

(1) Status 104 indicates that a default assessment was requested.

(2) ASFR systemically places modules in Status 104 when the Status 090 follow-up date expires, and the module passed TIF check 4. See IRM 5.18.1.6.15, ASFR Follow-up or Action Dates.

(3) ASFR systemically requests a TC 290 tax assessment, TC 495, and TC 599 CC 088.

(4) Status 104 modules are sent for TIF check 5, when the Status 104 follow-up date expires. See IRM 5.18.1.7.2.5, TIF Check 5 - Statuses 100, 102, 104, 106, 113. ASFR systemically updates modules that pass the check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

(5) Do not update Status 104 to Status 109 or closing credit will not be received

(1) Status 105 indicates that an assessment was input on IDRS per a return secured after a 90 day letter.

(2) Status 105 is a manual update status. Update modules to Status 105 when the taxpayer files a tax return after a 90 day letter was issued and an assessment has been input to IDRS based on the return. When the update to Status 105 is input, ASFR prompts the input of the tax assessed. See IRM 5.18.1.6.13, ASFR Tax Module Screen Menu Options. A TC 495 must be input to reverse the TC 494.

(3) Do not update modules in Status 105 to Status 109. Modules in Status 105 are sent for TIF check 5 to verify all transactions posted to IDRS. See IRM 5.18.1.7.2.5, TIF Check 5 - Statuses 100, 102, 104, 106, 113. ASFR systemically updates modules that passed the TIF check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on ASFR–200 REPORT—WEEKLY MIS REPORT.

(1) Status 106 indicates an employee manually input a default assessment, combat zone or agreed assessment.

(2) Employees manually update to Status 106 after they have input the CC REQ54 adjustment on IDRS.

(3) Status 106 modules are sent for TIF check 5 when the Status 106 follow-up date expires. See IRM 5.18.1.7.2.5, TIF Check 5 - Statuses 100, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that pass the check to Status 109 to indicate that all required IDRS actions are complete, and to receive proper closing credit on the ASFR 200 Report-Weekly MIS Report.

(4) Do not update Status 106 to Status 109 or closing credit will not be received.

(1) Status 107 indicates that the module failed TIF check 5. See IRM 5.18.1.7.2.5, TIF Check 5 - 100, 102, 104, 105, 113.

(2) ASFR moves modules from expired Statuses 100–106 to Status 107 if they fail TIF check 5. TIF check 5 checks for the posting of TCs 290, TCs 495, and TCs 59X, and other failed conditions. See IRM 5.18.1.7.2.5, TIF Check 5 - 100, 102, 103, 104, 105, 106, 108, 113.

(3) Status 107 modules appear on ASFR–400 IDRS RESEARCH ERROR LIST. This literal on the ASFR 400 indicates if TC 290, TC 495, or TC 59X (or all) did not post to IDRS. Manually resolve these problems. See IRM 5.18.1.7.3.1, ASFR 400 List.

(4) Move resolved Status 107 modules to Status 109 for closing credit. Move unresolved problems to Status 080 (or other processing Statuses as appropriate). See IRM 5.18.1.6.11, ASFR Statuses.

(1) Update to Status 108 when a taxpayer files jointly after the 30-Day Letter and prior to the default, but files under the spouses TIN.

(2) When updating the module to Status 108, enter the amount of tax from the joint return when prompted.

(3) This status will capture the number of returns and amount of tax filed as a result of our 30-Day and 90-Day Letters but were filed under another SSN.

(4) First use Option 09 to update the module to include the spouse's TIN or an error message will be received. Then update to Status 108.

(5) .

(6) This status code will be useful to determine the volume of taxpayers that file under another SSN.

(1) Status 109 indicates that the module has finished ASFR processing and will be purged from ASFR.

(2) After passing the final TIF check for the module ASFR systemically moves modules to Status 109.

(3) Modules can be manually moved into Status 109 when working the 400, 424, or the 421 lists. However, to ensure that credit is received for the closure, the module must be in an ASFR closure status prior to updating the module to 109. If the module is not in a closure status, the closure will be reported on the ASFR 200 Report as "Unknown ".

(4) Modules moved to Status 109 appear as closed on the ASFR–200 REPORT-WEEKLY MIS. Approximately one week after moving into Status 109, ASFR will move the module out of the ASFR database.

(1) Update a module to Status 113 when a taxpayer responds to a 90 day letter with a signed Response Form/Consent agreeing to the proposed assessment.

(2) ASFR will systemically request a TC 290 tax assessment, TC 495, and TC 599 CC 013.

(3) Input TC 290 for $.00 with a posting delay of 4 and the appropriate blocking series and hold code to associate the source documents.

(4) Close AMS and release to PAS for review.

(5) If there is a Combat Zone indicator (-C freeze), status 113 cannot be used to close the case on ASFR. Request the TC 150 using option 26 on the ASFR system. Penalty and interest must be manually computed, considering the combat zone period, and the 180 day stay of enforcement. See IRM 5.18.1.6.11.55, Status 106: Manual Closures, for more information about manual closures.

• Manually input the assessment and all appropriate reference codes

• Manually input TC 599 with cc 013

• Manually input TC 495 if TC 494 is present

• Update ASFR with status 106

(6) Do not update modules in Status 113 to Status 109. Modules in Status 113 are sent for TIF check 5 to verify all transactions posted to IDRS see IRM 5.18.1.7.2.5, TIF Check 5 - 100, 102, 103, 104, 105, 106, 108, 113. ASFR systemically updates modules that passed the TIF check 5 to Status 109 to indicate all required IDRS actions are complete, and to receive proper closing credit on ASFR - 200 REPORT - WEEKLY MIS REPORT.

(1) Status 150 indicates that a TC Dummy 150 has been requested manually.

(2) Verify name control prior to taking action.

(3) Select Option 26 on module screen to post a TC 150. The system will generate a TC Dummy 150.

(4) Allow 3-4 cycles for the Dummy TC 150 to post.

(1) Status 143 indicates that a TC 971 AC 143 has been manually requested.

(2) Verify name control prior to taking action.

(3) Select option 32 on the module screen to recreate TC 971 AC 143.

(1) All ASFR modules are set to generate English letters to taxpayers. If a taxpayer writes, or calls in requesting Spanish letters take the following actions:

• Update the module on ASFR using menu 29 on the tax account menu.

• Input E for English or S for Spanish language on future letters.

• After the language indicator has been changed, reissue the last ASFR notice sent to the taxpayer.

(2) ASFR will update the ASFR status to 332 when Spanish is chosen for future letters.

(3) ASFR will update the ASFR status to 331 when language is reset to English.

(1) Use this status to recreate a 30 day letter when a new address is present on IDRS and the original 30 day letter was not issued to the address. This usually happens when the timing of letter issuance and update to IDRS differs.

(2) An Update to Status 335 will force the account to go through TIF check 1.

(3) Once the account goes through TIF check 1 a new 30 day letter will generate to the address of record that is on IDRS.

(1) Status 340 indicates that the module address is Undeliverable.

(2) ASFR systemically places modules in Status 340 when the TDI is "U" coded to indicate that the notice mailed to the taxpayer was returned to the IRS as undeliverable.

(3) During weekly processing, the system sends Status 340 modules for address research by Address Research (ADR). See IRM 5.18.1.6.9.2 , Address Research through ADR.

(1) ASFR systemically places modules in Status 342 while the Address Research is being performed.

(2) Status 342 is a systemic status. Do not update to Status 342. ADR research is manually requested by updating the module to Status 040. See IRM 5.18.1.6.11.16, Status 040: ADR Research Requested.

(1) These statuses are designed to document research result in the module history.

(2) Status 343 indicates that ADR research is complete, and the Master File address is updated. The module is systemically moved to Status 031 or 030 with an expired follow-up date to reissue the 30-Day Letter.

(3) Status 345 indicates that the completed ADR research resulted in the same address on the IRMF and no new address was provided. The module is systemically moved to Status 091 for TIF check 2. See IRM 5.18.1.7.2.2, TIF Check 2 - Pre-90-Day Check.

(4) Status 346 indicates that the completed ADR research resulted in no record found on TIF. Module is moved to Status 091 for TIF check 2. See IRM 5.18.1.7.2.2, TIF Check 2 - Pre-90-Day Check.

(5) Status 347 indicates that the completed ADR research resulted in no taxpayer confirmation or an undeliverable "Are You There" letter. The module is moved to Status 091 for TIF check 2. See IRM 5.18.1.7.2.2, TIF Check 2 - Pre-90-Day Check.

(6) Status 348 indicates that the ADR research found no results. The module is moved to Status 091 for TIF check 2. See IRM 5.18.1.7.2.2, TIF Check 2 - Pre-90-Day Check.

(1) Status 380 indicates that ASFR cannot systemically calculate the proper tax due to amended or duplicate case minors.

(2) The system places modules with amended, duplicate or replaced case minors in Status 380. Currently, these minors are deleted from income.

(3) Print a Status 380 Listing using the Manager's Menu. Manually verify all case minors and correct major and minor records on ASFR. Update module to Status 031 for processing. See IRM 5.18.1.6.8, Deleting and Adding Case Minors.

(1) Status 381 indicates that late IRP has been filed on documents issued to this taxpayer.

(2) ASFR systemically places modules in Status 381 for manual review of the case minors on the ASFR system and the IRP on IRPTR.

(3) Late documents for the State Reverse File Match Initiative (SFRMI) should not be added to ASFR since they may duplicate income already reported. They can be identified by document code 30 on Line 2 of the individual IRPTR document.

(4) Do the following for late documents that are not SRFMI:

(1) Status 385 identifies a discrepancy between the number of minors actually existing for a module, and the number of minors the case major says there should be.

(1) Status 389 indicates that the module is an early receipt of a tax year that is currently not processed on ASFR.

(2) ASFR places modules in Status 389 when it detects the receipt of a module for a tax year of which the system is not currently programmed for. The module and any related IRP information will be retained until ASFR begins processing the tax year.

(3) When the new tax year programming is added to ASFR, it will systemically move the workable inventory to Status 031.

(1) Account has one or more open TDAs (associated balance due modules) . Cases in status 714 have not been started (no TC 971 AC 143 generated), but there are related modules on ASFR for this account which have been started. Cases will remain suspended in status 714 until all started modules are closed off ASFR. Then, the case will systemically move to status 715. Each week, cases in status 714 will be reviewed to determine if the TDA condition is still present. If it is, the case will remain in status 714. If it is not, the case will return to the previous status code.

(1) Account has one or more open TDAs, but no started cases on ASFR (no TC 971 AC 143 generated). During weekly processing, all cases in status 715 will have generated an A2 transaction for SIA/IDS to change the TSIGN and remove the ASFR assignment on IDRS. After the A2 transaction is generated, the case is moved systemically to status 716.

(1) ASFR has generated the A2 transaction for SIA/IDS. Once the record has generated, IDS will determine the appropriate non ASFR assignment for the case and be responsible for taking all the necessary actions for reassigning that account. Because of the timing of IDRS programs, most actions will take place a week and a half after ASFR has generated the A2 transaction. Because of the delay, ASFR will also review these cases to determine if the TDA condition is still present. If it is, the case will remain in status 716. If it is not, the case will return to the pre-714/715 status code.

(1) Status 717 is reserved for special circumstances when modules need deletion. These cases will not be counted as a closure, and transactions will not be posted to the module.

(2) For Combo Cases, ASFR has received a closing record for this module from the A2 transaction. During weekend processing, this case will be removed from ASFR. No closing counts will be given for this module.

(1) Status 734 is a hold status for all associated modules when an account has a started module.

(2) Once the started module is resolved the associated module(s) in Status 734 will move to Status 717 and be closed from ASFR, there will be no closure count for the module that was in Status 734.

(1) ASFR systemically updates modules to Status 762 prior to reassigning the account from 8000.

(1) Modules systemically move to Status 763 once the reassignment from 8000 has taken place.

(1) Some TDI modules may be created manually and referred to ASFR for processing. Determine whether the module meets ASFR criteria, per IRM 5.18.1.3.2, ASFR Criteria.

• Reassign combo modules (modules with an associated balance due) or modules with excess IRP documents by updating to Status 762.

• Close modules where the balance would not meet the necessary dollar criteria by updating to Status 071.

(2) If the module(s) meet ASFR criteria, the case major and minors must be added to ASFR.

• Use Options 11, View/Create Majors, and 12, View/Create Minors on the ASFR Main Menu to add IRP information for single modules.

• Use the "ASFR IRP Loading" IAT tool to load IRP information for multiple modules.

(1) Before issuing a 30-Day Letter, ASFR requests TIF check 1 on modules in Status 031. The volume of modules that are sent for TIF check 1 is input on the Set Up menu by designated managers or analysts. Modules are selected by priority. See IRM 5.18.1.3.3, ASFR Prioritization.

(2) When TIF check 1 is completed, ASFR does the following:

(1) Before issuing a 90-Day Letter, ASFR requests TIF check 2 on modules in Status 030 with expired follow-up dates.

(2) When TIF check 2 is completed, ASFR does the following:

(3) During TIF-check 2 (pre-90-Day Letter), ASFR receives the IDRS address for each ASFR module checked. The address is written into the 90-day address file. When a 90-Day Letter generates, the ASFR program uses the address from the 90-day file.

(1) Three weeks after modules are updated to Status 090, ASFR requests TIF check 3 on the modules.

(2) TIF Check 3 is requested to verify posting of a TC 494.

(3) When TIF check 3 is completed, ASFR does the following:

(1) ASFR requests TIF check 4 on modules in Status 90 with expired follow-up dates.

(2) TIF check 4 is requested to ensure that a default assessment should be input.

(3) When TIF check 4 is completed, ASFR does the following:

(1) ASFR requests TIF check 5 on modules in Statuses 100, 102, 104, 106, and 113 with expired follow-up dates.

(2) TIF check 5 is requested to ensure that all IDRS transactions have posted to IDRS.

(3) When TIF check 5 is completed, ASFR does the following:

(1) ASFR requests TIF check 6 on modules in Statuses 064, 069, 071 and 075 with expired follow-up dates.

(2) TIF check 6 is performed to ensure that the TC 59X that ASFR requested on the module posted to IDRS.

(3) When TIF check 6 is completed, ASFR does the following:

(1) ASFR requests TIF check 7 on modules in status 062, 068, and 070 with expired follow-up dates.

(2) TIF check 7 is performed to ensure that the assignment has been changed from 8000.

(3) When TIF check 7 is completed, ASFR does the following:

(1) ASFR requests TIF check 77 on modules in status 762 with expired follow-up dates.

(2) TIF check 77 is performed to ensure that the module is still on IDRS before module is updated to Status 062.

(3) When TIF check 77 is completed, ASFR does the following:

(1) The ASFR 400 list is generated weekly for each campus, and lists modules with error conditions that must be resolved manually by employees.

(2) The list is generated during weekly processing, and printed locally.

(3) ASFR weekly processing normally occurs on Tuesday morning. The 400 List should be received on Tuesday, post ASFR weekly processing. The 400 List should be worked before next week's processing or according to Operational guidelines. Managers should print the 400 List pages they need using the Control-D system.

(4) The conditions that occur are defined below.

1. Failed conditions prevent systemic processing. They require manual analysis and resolution. Failed conditions systemically update modules to a failed status.

2. Information Only conditions occur when manual update occurs when a module has been sent for TIF check and ASFR determines there is an associated TDA, a TC Dummy 150 has already posted to the module, manual update occurred on module, there is pending activity, unusual module progression or a systemic problem with ASFR or IDRS processing. Information Only conditions allow movement of the module into a processable status.

(5) A literal will appear next to each TIN indicating the failed or Information Only condition. However, only the first condition is listed. Therefore, when working the list, if there are apparent other conditions, resolve those conditions also. If all failed conditions are not resolved, the module will continue to fail TIF check, and processing time will be extended.

(6) Failed and Information Only conditions shown on this listing, and corrective actions, are itemized below.

(7) Failed and Information Only conditions appear on the ASFR 400-List as the following literals:

(1) This is a listing of refund hold modules where ASFR could not locate all modules IDRS identified as open or there is at least one associated module in the following statuses 015, 016, 089, 762, 107,109, 062, 010, 011 OR 057.

(2) Work this list within three days of receipt. Procedures are in IRM 25.12.1, Processing Refund Hold Program Inventory.

(1) This list is produced by the ASFR refund hold program. It contains TINs of taxpayers with a refund hold indicator where the account has moved to Status 090.

(2) This list should be worked upon receipt to resolve refund hold (freeze) issues.

(1) This list identifies all refund hold modules currently on the system by TIN, tax year, and ASFR Status.

(1) This is a listing of the 30-Day Letters generated during that week's processing.

(1) This closed module processing listing is produced weekly.

(2) Research IDRS, and update module to Status 109, if all transactions are posted. If all transactions are not posted input the TC 59X, and update the module to Status 109.

(1) This list is produced when ASFR attempts to update a module to Status 090 to produce a 90–day letter, but it cannot because of a missing element (e.g., case minor).

(2) Research and identify the missing/erroneous data, make necessary correction or addition. See IRM 5.18.1.6.8, Deleting and Adding Case Minors. Update the module to Status 091 if stat notice should be issued.

(1) The ASFR 423 lists certain accounts assigned to 8000 where the assignment should be changed work the list upon receipt, it is generated weekly. The list contains two types of accounts:

1. Stand-alone TDAs

2. Combo Cases, or modules with combined TDI and balance due modules. While Combo cases cannot be assigned to 8000, there will be accounts that become combo after the assignment to 8000 has occurred. Cases in ASFR non workable statuses: 007, 010, 011, 012, 056, 080, 093, 097, 099, 107, 355, 380 and 385 should be processed based upon those status instructions as the list is received to ensure continued ASFR processing. Follow IRM 5.18.1.6.11, ASFR Statuses, references to process the statuses listed.

(2) Once assessed on ASFR and the entire account is TDA these cases will be systemically reassigned to the appropriate function.

(1) This list is produced on modules with expired follow-up date in the following statuses:

• 010

• 011

• 012

• 039

• 051

• 056

• 06X

• 07X

• 080

• 089

• 093

• 097

• 099

• 107

(2) If the following statuses, 039, 099, 097, 089, and 107 appear on the 424 List, then the 400 List is not being worked timely. Management should take action to ensure that these statuses do not appear on the 424 List.

(3) Do the following:

(1) This listing is generated when a transaction attempts to post to IDRS and the account is closed.

(2) There are 4 different error conditions that will fail and be printed on the listing. Research each module and take appropriate action to post transactions that failed.

(3) Below are the error conditions and the actions required for correction:

1. Invalid Sequence number - This literal identifies a TC 290 transaction that has not posted to the master file because there are too many digits in the sequence code produced out of ASFR for IDRS to post the transaction. Report the generation of this error condition to your manager who in turn should have a POC advise your BOD Headquarters Analyst. HQs Analysts will communicate with ASFR Programmers advising them of an adjustment sequencing issue.

2. Research the account on IDRS to ensure the TC 290 did not post. If the TC 290 has not posted, then reinput the transaction.

3. Dummy/on-line created account- Research the account and input the appropriate transactions to post the account.

4. Memo Account Module - This account is currently only on IDRS as a Memo Account. If the account was merged with another account then close. Do not input the transaction.

5. Account /Module Not on IDRS - This account is currently not on IDRS and must be brought down from master file with CC MFREQ. Re-input the transaction codes on the ASFR 426 List.

(1) The ASFR 430 is produced weekly. It lists all unstarted modules with ASFR calculated tax greater than $100,000 (tax on stocks and bonds is not included.) This list must be completed weekly. See IRM 5.18.1.6.11.14, Status 038: Tax Assessments Over $100,000.

(1) This list is printed only at management’s request. The option for printing this list is available on the manger’s menu.

(2) The program for producing this list asks for the input of the status code that is desired and the number of entities desired.

(3) The program runs in real-time, meaning the program will work for a few minutes to find the modules and format them for printing, then will immediately print the results on the local printer.

(4) The printed list will include only the first 1,000 TIN/Entities, according to priority. i.e. When status 031 is requested, the printed list will show the requested modules from Status 031, along with all other modules for this taxpayer (including current Status and follow-up date for each module).

(1) This is a real-time list produced by management request from the manager’s menu.

(2) The program that produces this list will ask for the desired "Establish" cycle-the cycle that the module was created on ASFR. When the cycle is entered, the program will find all modules that arrived on ASFR in the stated cycle and will print them on the list.

(3) The list may be useful for diagnosing problems or gathering statistical information.

(1) This is a real-time request from the manager’s menu.

(2) When requested, ASFR will print a listing of all modules in that campus' inventory.

(1) Status 900 prints the information shown on the History screen of a module, including the literal translations on the statuses. See IRM 5.18.1.6.12, ASFR History Screens. The print also provides additional module information.

(1) Status 902 prints a copy of all case minors, including minors NOT included when calculating the tax on the tax calculation summary.

(1) Status 903 prints the case major.

(1) Status 904 prints Letter 2566, the cover letter sent to taxpayer as part of 30-Day Letter.

(1) Status 905 reproduces pages 2 and 3 of the 30–day letter.

(2) Page 2 is the proposed Tax Calculation Summary.

(3) Page 3 is the explanation of penalties and interest of the proposed Tax Calculation Summary.

(1) Status 906 produces page 4 is the taxpayer consent form of the proposed Tax Calculation Summary.

(1) Status 907 recreates the set of case minors issued to taxpayer in the 30-Day Letter.

(2) Status 907 does NOT show case minors coded for non-use in the assessment process.

(1) Status 908 reproduces pages 1 and 2 of the 90–day letter (Letter 3219 and Form 5564).

(2) Use other print commands (904, 905, 907) to reproduce other parts of 90–day letter.

(1) Status 911 requests a 2320C generate from the Correspondex system. Letter 2320C is an interim acknowledgement letter systemically generated when a module is updated to Status 051. The letter can be manually issued by updating the Status on ASFR to 911, or through IDRS using CC LETER. See SERP, Forms

(1) Status 915 requests a 2469C generate from the Correspondex system. Letter 2469C informs taxpayer a refund may be due if the return is filed within three years of original due date. Generally, this letter is issued systemically during new module analysis, although it can be manually issued at any point in module processing. The letter can be manually issued by updating the Status on ASFR to 915, or through IDRS using CC LETER.

(1) Status 950 is used when correspondence is received and the module is in 90-Day Letter Status 090. Update to Status 950 using Option 2.

(2) 950 does not change the 090 follow-up date, i.e. the module will move into 104 when the Status 090 follow-up date expires.

(1) Status 970 generates the 6020(b) Certification, Form 13496. The 6020(b) Certification is required to be included with all administrative files on petitioned cases sent to Appeals and Counsel. The 6020(b) Certification is also included in every default assessment source document. See IRM 5.18.1.9.2.1.4, Civil Appeal Rights Cases and Cases Docketed in U.S. Tax Court.

(1) Status 990 generates whenever the entity section of a Tax Module screen on ASFR is updated. Status 990 serves as a permanent record of the change, the date of change, and the number of the employee inputting the change. Access Option 13 on ASFR to change entity information that is not an address. Address changes must be made to CC ENMOD, and will be transmitted systemically to ASFR.

(1) The following is a list of routine telephone inquiries, and guidelines on how to respond. Refer to IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA, for Oral Disclosure Consent instructions.

(2) Make every attempt to input information given by the taxpayer to IDRS, and AMS, while you have the taxpayer on the phone. When asking the TP to file a return, remind them to use their "Current "mailing address. This will ensure that all required information is secured and updated. Explain to the taxpayer that you are updating their account and it may take a few moments. Inquire if they mind holding on while you input. If the taxpayer does not want to stay on the line, do not put them on hold. If you place the taxpayer on hold, thank the caller for holding when you return to the call.

(1) IRM 11.3.3.2.1, Requirements for Oral Authorization, lists the requirements for oral authorization. A taxpayer may give verbal consent to disclose return information to parties assisting the taxpayer in a federal tax matter.

(1) A Potentially Dangerous Taxpayer (PDT) and Caution Upon Contact (CAU) system identifies taxpayers who may pose a threat to the safety of IRS employees. The Office of Employee Protection (OEP) is responsible for maintaining the Employee Protection System (EPS) Database, which identifies Potentially Dangerous Taxpayers (PDT) and Caution Upon Contact (CAU) taxpayers, who may pose a threat to the safety of IRS employees, whose official duties require personal contact with taxpayers. See IRM 21.1.3.11, Potentially Dangerous (PDT) or Caution Upon Contact (CAU) Indicators, for more information on each designation and current procedures for working PDT or CAU cases.

(2) There are specific directives on reporting PDT or CAU cases to the OEP. See IRM 25.4.1.3, Reporting to TIGTA, or IRM 25.4.2.1.2.2, IRS Employee’s Role.

(3) You can ascertain that a taxpayer has been designated as potentially dangerous by an indicator. The PDT or CAU indicator will appear in the upper right-hand section of the IDRS system display.

(4) Additional guidance can be found in IRM 25.4.1, Potentially Dangerous Taxpayer, and IRM 25.4.2, "Caution Upon Contact" Taxpayer.

(1) Before assigning a response to a tax examiner, the response must be researched and properly updated. Follow the guidelines below upon receipt of a response.

(2) Upon receipt, all incoming mail must be counted and date stamped.

(3) Sort mail into ASFR, unidentifiable and ASFR Reconsiderations. Sorting does not include any screening of IDRS or ASFR.

• ASFR Mail is mail that can be visually identified as a response to an open ASFR module. Look for attached ASFR correspondence or any other indication that the module is still open on ASFR.

• Unidentifiable Mail is mail that by visually scanning, cannot be identified as either an ASFR or ASFR Reconsideration response.

• ASFR Reconsideration Mail is mail that can be visually identified as an ASFR Reconsideration. Look for attached ASFR correspondence with old dates, an attached CP36Z, a Form 3870, the year of the return or any other indication to help determine if the response is a Reconsideration.

(4) Follow IRM 5.18.1.9.2.1.1, Clerical Screening of ASFR and Unidentifiable Mail, for ASFR and unidentifiable mail. And follow IRM 5.18.1.9.2.1.2, Clerical Procedures for Screening Reconsiderations and Unidentifiable Receipts, for ASFR Reconsiderations.

(5) Each Campus is required to establish clerical procedures that ensure that all ASFR taxpayer responses are updated on ASFR and/or IDRS as soon as identified. All ASFR responses must be controlled to IDRS with the earliest IRS received date.

(6) All ASFR and ASFR Reconsideration receipts must be batched on AMS using the earliest IRS received date. AMS batching is currently used to control ASFR cases to IDRS.

(7) When ASFR secures a Form 14039 these responses should be sorted and routed immediately to the following IDTVA mailbox ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(8) Each Campus must use AMS as an inventory control system to ensure the oldest responses are worked first, and that IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates, Guidelines are met.

(1) Taxpayers have a right to receive information concerning any federal taxes assessed against them. The Service is required to exercise due diligence to find and use taxpayer's correct address.

(2) ASFR undeliverables are processed through the Address Research (ADR) system. See IRM 5.18.1.6.9.2, Address Research through ASFR. ASFR documents research using appropriate Statuses. This ensures the assessment documents contain a complete audit trail. See IRM 5.18.1.6.11.65, Status 342: Undeliverable Mail Research.

(3) On the ASFR system two files contain taxpayer address information to ensure the 90-Day Letter is always sent to the Master File address. Flexibility exists to also send the letter to alternate addresses found during address research. The two files are:

1. The 90-day file – can only be updated/changed through a change on Master File.

2. The identity file – can be updated by anyone using the ASFR system.

(4) There are four types of undeliverables:

• "U" coded TDIs (delinquency notice returned undelivered)

• Undelivered 30-Day Letters

• Undelivered 90-Day Letters

• Undeliverable correspondex letters

(1) Process taxpayer responses according to the following guidelines. Always update AMS with a case history. If a history sheet is utilized, the case history must also be recorded on the history sheet. The IAT history sheet may be used. See Exception below for further instruction.

(2) If additional information is needed to resolve the case, and the information can be given orally, and there is a telephone number available, you must attempt telephone contact. Notate telephone actions on history sheet and/or AMS.

(3) Resolve all credits in a timely manner, prior to closing the case.

(4) Multiple tax years: Tax Examiners should check IDRS CC SUMRY for account information and submission of multiple years. All tax years, submitted in bulk, by one taxpayer, should be worked by one tax examiner. When joint returns are filed, Tax Examiners should check both social security numbers and address all ASFR issues as appropriate. See additional instruction for joint filers in IRM 5.18.1.9.2.3.14.2, Filed Jointly.