Access to the CAP System is restricted to authorized users. The CAWR Site Coordinator, appropriate management official and security personnel must authorize individual user access.

Access to the CAP system requires a login and password for both Windows XP and the CAP system. An automated Online 5081 Application is required to gain access to the CAP system if they are a New User, to Set User Active, to Set User Inactive, to Delete User or to Reset User Password.

The Site Coordinator must have ONLINE 5081 SYSTEM ADMINISTRATOR access to receive and process the 5081 application.

A security profile is established and maintained for each user.

User profiles are established to allow users access to the specific area/functions of the CAP system needed to perform assigned duties. Users must inform their manager/coordinator if they are prohibited from accessing an area of the CAP system needed to complete an assigned task. Exhibit 1.4.22-4. for user profile descriptions.

The CAP system produces an audit trail of information on any updates/changes to the system. Each user must ensure only authorized accesses are performed. Do not attempt unauthorized system queries.

To ensure the security and integrity of the CAP system the user must:

Cases that are determined to have discrepancies or that are referred by SSA, are loaded onto the CAP (CAWR Automated Program) Tier II SUN domain at Enterprise Computing Center-Memphis (ECC-MEM). For more information on the CAP system, see IRM 4.19.8, CAP (CAWR Automated Program) Technical System Procedures.

CAP is a computer application that houses the CAWR inventory, correspondence, reports, document preparation, and updates to Master File.

All Master File actions affecting the taxpayer's account for the year(s) being worked will result in an update to the CAP system. This includes Entity changes, IDRS adjustments, additional Forms W-3 (Transmittal of Wage and Tax Statement) and Forms W-2 (Wage and Tax Statement) processed by SSA.

When a CAP System problem is identified during CAWR processing, the campus who identified the problem will issue a MITS GetIt ticket.

Before issuing a ticket, contact a Headquarters Analyst for approval.

To Issue a GetIt ticket, the user will do the following:

CRON is a process where the system automatically generates all output files during off work hours. This is referred to as the "Nightly Run Setup" . CRON Run Dates will be established by Headquarters Staff for all Campuses. CRON automatically executes programs during the dates and the time specified for each job. CRON generates reports the Coordinator can access by selecting View on the Menu Bar. See IRM 1.4.22.3 for more information regarding reports.

Cases will be assigned automatically to IDRS, where correspondence has been issued or the cases have been assigned on the CAP system.

Any changes made during the processing year will be posted on SERP.

Both Quality Review and CAP unit personnel must be aware of all the alerts that are applicable to the current CAWR Release Year.

Campuses should check the SERP website daily for a list of the most current and previous alerts.

If a campus is missing a specific alert(s) and needs a copy of it/them, refer to the SERP website: http://serp.enterprise.irs.gov/homepage.html

CAWR Clerical process has access to an Integrated Automation Technologies (IAT), CAWR/FUTA Batcher Tool. This tool streamlines the clerical process by batching case work, inputting STAUPS, and issuing interim (2645C) letters, if requested.

A Job Aid is available for the CAWR/FUTA batcher tool by accessing website: http://idap.web.irs.gov/jobaids/iat.asp

The Program Completion Dates (PCD) and Mail-out Dates are outlined in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates and IRM 3.30, Work Planning and Control.

The major dates for the CAWR program are as follows:

TY 2008 IRS-CAWR and TY 2007 SSA-CAWR programs processing benchmark dates are listed on the chart below:

Manager/Site Coordinator should closely monitor the inventory to ensure all of the PCD and benchmarks are met.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, seeking help in resolving tax problems not resolved through normal channels, or believe that an IRS system or procedure is not working as it should.

The goals of the TAS are to protect individual and business taxpayers' rights and to reduce taxpayer burden. Refer to IRM part 13, Taxpayer Advocate Service, for more TAS information.

TAS independently represents taxpayer interests and concerns within IRS by:

See IRM 13.1.7.4, Same-Day Resolution by Operations, for criteria when the case can't be resolved on the "same-day." The definition of same day is within 24 hours.

Do not refer cases to TAS unless they meet the TAS criteria and taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

Any taxpayer contact that meets TAS criteria should be forwarded to the local Taxpayer Advocate using Form 911, "Request for Taxpayer Advocate Service Assistance" and forward to TAS in accordance with your local procedures. Also see IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information.

Organization, Function and Program (OFP) codes are recorded on Form 3081, "Employee Time Report" to identify work the employee performs daily.

It is the responsibility of the Coordinator to provide the Reports area with the current OFP codes that will be used at the beginning of the new download. Take the following steps four weeks prior to the new download to ensure the OFP codes are activated and ready to be input on the 3081. See IRM 3.30.50.3,OFP Consistency File and Reports, for additional information.

All OFP codes for CAWR TE's and Clerks are listed below:

Statute Awareness - Communicating the importance of statutes to all employees is very important and the responsibility of every manager/statute coordinator. On an annual basis, management is expected to issue Statute reminders to the employees. These reminders will be procedures which include contact information, phone numbers, coordinator name, tour of duty (TOD), instructions to follow for last minute statutes discovered, and the local routing procedures to the statute unit or RACS (depending on time frame). Contact names and numbers can be located on the CAWR/FUTA Web page. It is the responsibility of the campus to alert the web master if a change in contact information is necessary.

Document 7368, "Basic Guide for Processing Statute Cases" , is available to all campuses and area offices. Management must maintain a sufficient supply of this document from the National Distribution Center using catalog number 10296C. Document 7368 contains valuable information on statute-specific topics; therefore, a copy will be given to each employee.

Statute Searches must be performed beginning 90 days prior to statute expiration date. All inventories (paper and electronic) must be reviewed for statute imminent criteria and documented.

In addition, all new receipts must be reviewed as received, prior to controlling to a tax examiner beginning with the dates above and continuing through to the statute expiration date. If the case is statute imminent, it needs to be labeled as such and expedited for processing.

Use the following Forms and Procedures for Statute searches:

Utilizing Form 6759, "Request for Taxpayer Data," management must request running a monthly IDRS utility run for each program, beginning 90 days prior to the statute expiration date. These runs should be increased to weekly beginning 30 days prior to the Statute expiration date. Form 6759 requests an output file showing the following information:

This report is used to identify CAWR adjustments input to statute imminent accounts and will eventually become unpostables. Accounts identified must have quick assessments input to protect the statute.

Confirmation must be made and documentation saved on all Form(s) 3210,"Document Transmittal," faxed to accounting for "Prompt Assessments" .

The signed Form 3210 should be sent back from accounting notated with the DLN of the prompt assessment.

If you do not receive confirmation, you must follow up with accounting to ensure it was received by:

Depending on the ASED Expiration date, confirmation calls should be made:

CAWR Manager, Technical Advisor or Designated CAWR Employee will serve as backups in the event the Statute Coordinator is unavailable to make confirmation calls.

Managers are required to perform a minimum of two workload reviews per quarter for each employee. See IRM 1.4.17.2.3, Compliance Mandatory Reviews.

For Correspondence Examiner Technicians (GS-0503) and Tax Examiners (GS-0592), the workload reviews will consist of two bin reviews, three on the job visits and three day after/time utilization reviews. For additional information refer to the Training Course 22394-002, "Employee Performance Feedback for Correspondence Examination Managers" .

The number of reviews should be increased when warranted; "for example, when quality results are below the target set for the year" . These reviews should include closed case reviews, cold calls, and extension routed calls. In addition, a manager can perform reviews identified in IRM 1.4.17.2.3.

These reviews, as in all case reviews, should be documented in the Performance Review Worksheet.

Headquarters plans to conduct program reviews for each Campus at least once per fiscal year. The reviews will target recommendations made during the prior visitations, resource expenditures from fiscal year allocations, work plan schedules and accomplishments, adherence to the IRM and Policy directives, movement of inventory, manager and employee reviews and feedback, and any areas of concern.

Management must sort the weekly CCA 42-43 report by tax examiner IDRS number. Provide a copy of each listing to the appropriate tax examiner by either printing or sending an electronic copy to them to review. See IRM 1.4.22.3.2,CCA 42-43 - IDRS Overage Report.

Each TE is responsible to ensure the control assigned to them on IDRS is physically in their possession and can be retrieved at any time. Refer to IRM 4.19.4, CAWR Reconciliation Balancing, for the review process for tax examiners.

Each tax examiner will sign and complete a "Physical Inventory Certification" sheet after reviewing their inventory. Exhibit 1.4.22-5

For a "Wall Inventory," run the CCA 42-43 for CAWR, sort the program listing by age beginning with the earliest received date. Verify each of the cases on your wall to the cases listed on the CCA 42-43. Verify the count in each open batch listed in the log book with the CCA 42-43, review the actions taken by the tax examiner and add all tax examiner physical inventory results. Sign and complete the Manager Wall Inventory Sheet. Exhibit 1.4.22-6

Whenever a "systemic " problem is identified, the TE/Clerk will compile documentation (description of the problem and samples) and give the information to the Site Coordinator.

The Site Coordinator will inform the Headquarters CAWR analyst of the problem and forward the documentation.

Whenever a "trend" seems to be emerging for a specific type of taxpayer and/or their Payer Agent, Power of Attorney (POA) or Reporting Agent Authorization (RAA), TE's will compile documentation to show the "trend" and give the information to the Site Coordinator.

The Site Coordinator will inform the Headquarters CAWR analyst of the trend and forward the documentation.

Replies received will include 99c and 98c Letters, (CP251 and CP253 may also be received). Tax examiners need to conform to Policy Statement P-6-12 requirements to respond to the taxpayer within 30 days of the receive date. Policy Statement P-6-12 requires an interim letter (2645C) to be issued if unable to close the taxpayer's response within 30 days. CAP will now issue a 2645C letter on all open replies if the case reaches 25 days old. See IRM 1.4.22.1.6, IAT CAWR/FUTA Batcher Tool for streamlining the clerical process.

When a case is being worked by the field, the revenue officer will submit a Form 3870,"Request for Adjustment" to request an adjustment or abatement of the CAWR assessment and/or civil penalty. These cases will be controlled on IDRS using the Category Code "3870" .

These cases will be worked within 45 days of receipt into the department on a first-in-first out basis while workload permits. These requests may be paper or an e-mail.

Log all Form 3870 requests to an Excel tracking document, notating EIN, Program, Tax Year, Date Received, Remarks and TE assigned.

Points of Contact (POCs) were established at each campus to provide assistance for the field ROs and managers.

The Site Coordinator has the ability to update information on the CAP system under the Edit option. Figure 1.4.22-1.

Select one of the following options to view, update or edit:

The Site Coordinator is able to add, delete, update, set users active or inactive on the CAP system. Profiles are assigned to the user and can be updated as needed.

The User Profile screen can be used to determine:

An online 5081 is required for the following:

To access the User Profiles screen:

The "User Profile" screen displays: