- 21.5.10.1 Examination Inquiry Resolution Overview
- 21.5.10.2 What Are Examination Issues?
- 21.5.10.3 Examination Issues Research
- 21.5.10.4 Examination Issue Procedures
- Exhibit 21.5.10-1 AIMS STATUS CODE GUIDE - FIELD CASES
- Exhibit 21.5.10-2 AIMS STATUS CODE GUIDE CORRESPONDENCE EXAM
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This section provides information for Examination (Exam) issues. If there is exam activity on the module it must be considered when answering a refund inquiry and before granting a taxpayer’s adjustment request. For additional information on resolving inquiries involving Exam, see IRM 21.5.6, Freeze Codes, IRM 4.19.10, Examination General Overview, IRM 4.19.13,General Case Development and Resolution, and IRM 4.19.14, EITC/Revenue Protection Strategy.
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Compliance projects such as Revenue Protection Strategy and Earned Income Tax Credit (EITC) Baseline change yearly. These procedures will be updated as information is available.
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Taxpayers contact Customer Account Services (CAS), Accounts Management (AM) or Taxpayer Assistance Center's (TAC's) to resolve account issues or to obtain account information. Integrated Data Retrieval System (IDRS) research may show that Examination has selected account/module for audit or as part of a special project.
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The examination issue criteria is divided into two groups, Category A and Category B. Category A criteria are issues that have highest examination potential and must be routed to the Examination Branch prior to resolution of the taxpayer's issue. See IRM 21.5.3, General Claims Procedures, for more information. See IRM 21.5.3.4.12, Category B Criteria (BMF Only), for an explanation of Category B criteria.
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Examination also reviews original returns which meet certain criteria. See IRM 21.5.10.3.2, Pre-Refund Audits.
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Research IDRS and provide taxpayers available information when their tax returns are being examined. Use the following procedures to identify if the examination is located in Field Exam or Correspondence Exam.
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Identify tax period under examination (Is there a Transaction Code (TC) 420 or TC 424 on module?).
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Is AMDIS/AMDISA information available for this tax period?
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Use Command Code (CC) AMDIS/AMDISA to determine Status of examination.
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Research AMDISA to determine the Primary Business Code (PBC).
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Field Exam - PBC 201 through 215, 301 through 309, and 315. Follow procedures in Exhibit 21.5.10–1, AIMS STATUS CODE GUIDE - FIELD CASES.
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Correspondence Exam - PBC 190 through 194, 295 through 299, and 398. Follow procedures in Exhibit 21.5.10–2, AIMS STATUS CODE GUIDE - CORRESPONDENCE EXAM.
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Appeals - PBC 6XX (XX = appeals office code) AIMS Statuses 80–89. Follow procedures in Exhibit 21.5.10–1, AIMS STATUS CODE GUIDE - FIELD CASES, and Exhibit 21.5.10–2 , AIMS STATUS CODE GUIDE - CORRESPONDENCE EXAM.
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Examination related freeze codes are listed below. See IRM 21.5.6, Freeze Codes, for information on working these freezes. Account action may be restricted.
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-E: TC 810 hold
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-L: Open Examination Indicator
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P-: Refund Cancellation
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-Q: Unallowable Refund Freeze
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The Service identifies issues that indicate a taxpayer may not be entitled to all or part of the refund amount claimed. The questionable part of the refund is held pending review. The refund is released by Examination when the taxpayer provides information indicating he/she is entitled to the refund. The remaining refund will be direct deposited if the taxpayer originally requested direct deposit. See IRM 21.5.10.4.1.2, Examination Refund Hold Projects.
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Follow these procedures when a contact involves an examination issue.
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Taxpayers who claimed EITC for a current or prior Tax Year may experience a delay in receipt of the EITC portion of their refunds because of a screening process which identifies questionable item(s) on their return.
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The taxpayer will receive a Computer Paragraph CP 75, Exam Initial Contact Letter - EITC - Refund Frozen, or CP 75A, Exam Initial Contact Letter - EITC -No Refund Frozen. The CP 75 notice (which generates within 17 days from the date the credit is frozen) advises the taxpayer that the refund will be delayed pending the examination of the tax return.
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The CP 75/ CP 75A notice advises the taxpayer of the issues being examined. Another letter will be issued within 30 days requesting the same information, if the taxpayer does not reply. The subsequent letter will include a report that will propose changes to the taxpayer's account.
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For tax years 2003 through 2005, certain taxpayers were sent a CP 75B notice. The CP 75B notice advised the taxpayer the EITC portion of their refund was being held pending verification of their EITC Qualifying Child or Children’s residency. If contacted concerning the CP 75B notice, review the account and advise the taxpayer if the EITC was refunded/offset or reversed. If the EITC was reversed, send the taxpayer a copy of the audit report. See IRM 21.5.10.4.4, Copies of Audit Reports.
Caution:
DO NOT RELEASE THE REFUND UNDER ANY CIRCUMSTANCE. ONLY CAMPUS EXAM HAS THAT AUTHORITY.
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When the IRS freezes a taxpayer's claim for Earned Income Tax Credit (EITC), you may need to refer the taxpayer to TAS if the taxpayer's inquiry meets TAS criteria and you cannot resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. There will be times you can completely resolve the issue within 24 hours. There will also be times that although you cannot completely resolve the issue within 24 hours, if you have taken steps within 24 hours to resolve the taxpayer's issue, these cases also meet the definition of "same day" . Do not refer these cases to TAS unless the taxpayer asks to be transferred to TAS. When referring to TAS, prepare and forward Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or e-911, to TAS in accordance with your local procedures.
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See IRM 13.1.7.2, Taxpayer Advocate Case Criteria for a list of TAS criteria and examples. See IRM 13.1.7.4, Same Day Resolution by Operations.
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A TC 810 or TC 570 indicates refunds are stopped/frozen. TC 810 or TC 570 is used if an examination of the taxpayer’s return is in process or the previous examination was not closed. If the taxpayer does not claim the same items on a subsequent return, the refund will be released in most cases.
Note:
Use Audit Information Management System (AIMS) status codes to determine how to respond to the taxpayer. MAKE SURE YOU ARE RESEARCHING AIMS ON THE TAX PERIOD THAT IS FROZEN.
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If the refund is held by a TC 810 then a TC 811 will post, in the same cycle, to release the portion of the refund not related to EITC. Once the Examination process is complete a second TC 811 will post to release the EITC portion of the refund, if applicable.
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If TXMOD shows a TC 570 or TC 810 with open AIMS information, follow procedures below:
If And Then The refund was stopped with TC 570 or TC 810 It has not been more than 30 days since the refund has been stopped Advise the taxpayer that he/she will be contacted within 30 days from date the refund was stopped.DO NOT PREPARE Form 4442, INQUIRY REFERRAL. DO NOT REFER THE CALLS TO CAMPUS EXAMINATION. The refund was stopped with TC 570 or TC 810 It has been more than 30 days since the refund was stopped See Exhibit 21.5.10–2, AIMS Status Code Guide Correspondence Exam. -
Check TXMOD for the second TC 811 and follow the procedures below:
If ... And ... Then ... A second TC 811 is pending or posted in the applicable tax module No TC 846 (for the frozen portion of the overpayment) is present and less than 30 days from the input of the second TC 811 Advise the taxpayer to expect a refund within 4 weeks. A second TC 811 is pending or posted in the applicable tax module No TC 846 (for the frozen portion of the overpayment) is present and more than 30 days from the input of the second TC 811 See Exhibit 21.5.10–2 , AIMS Status Code Guide Correspondence Exam. A second TC 811 is not present or is unpostable in the applicable tax module, one of the previous two year’s modules are in AIMS control status 54, 55, or 57 The taxpayer has not received a response See Exhibit 21.5.10–2 , AIMS Status Code Guide Correspondence Exam. A second TC 811 is not present AIMS control status is 90 See Exhibit 21.5.10–2 , AIMS Status Code Guide Correspondence Exam.
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A study of tax returns conducted by Compliance Research (CR) showed duplicate usage of Social Security Numbers (SSNs), also known as Duplicate Taxpayer Identification Numbers (TIN's) to obtain tax benefits. Exam consolidated the prior six notices into four new CP notices to cover the scenarios identified by the study. The Risk Based Scoring System (RBSS) team designed three new notices to cover taxpayers who break rules concerning qualifying child status, filing status and Schedule C income in claiming the EITC and were not selected for audits.
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Exam currently has two Soft Notices; CP 85 based on rules concerning the Earned Income Tax Credit (EITC) and CP 87 based on rules that apply when two or more taxpayers claim the same individual for the EITC or an exemption under Section 151 of the Internal Revenue Code.
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CP 85A, CP 85B, CP 85C, CP 87A, CP 87B, CP 87C, & CP 87D (Exam Soft Notices). Each letter informs the taxpayer that he/she claimed one of the various tax benefits for a qualifying child, exemption, and filing status. The letters are sent for the following scenarios:
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CP 85A, Please Help Us Confirm Your Filing Status. Taxpayer claimed Head of Household filing status and may be married.
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CP 85B,Please Help Us To Confirm Your Qualifying Child. Taxpayer claimed a qualifying child for EITC that may not be correct.
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CP 85C, Please Help Us Confirm Income You Reported on Schedule C That Qualified You for the Earned Income Credit (EIC). Taxpayer filed a Schedule C with little or no expenses and may not have a business.
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CP 87A, You Need To Make Sure Someone Is Your Dependent. Taxpayer claimed an exemption and/or qualifying child for EITC that was duplicated on another return.
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CP 87B, You Need To Make Sure You Are Not Someone's Dependent. Taxpayer claimed an exemption for them self and another taxpayer also claimed the exemption.
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CP 87C, You Need To Make Sure Someone Qualifies As Your Dependent. Taxpayer claimed an exemption that was claimed on another return. The exemption claimed is over the age of 23 and filed a tax return reporting more than the exemption amount in gross income.
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CP 87D, You Need To Make Sure Someone Is Your Dependent. Taxpayer claimed an exemption for self and was also claimed on a joint return.
Note:
Master File will contain a TC 971, Action Code (AC) 138 when one of the Exam soft notices listed above is generated.
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Both the CP 85 and CP 87 are sent for information only. No adjustments will be made to the return unless the taxpayer initiates an adjustment. Undelivered CP 85and CP 87 should be destroyed as classified waste.
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Each taxpayer is asked to check his/her tax return (for the tax year indicated on the notice) and ensure the information is correct. If the taxpayer is:
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Entitled - no action is required.
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Not entitled to the exemption, Qualifying Child, Filing Status, or Schedule C income, he/she is advised to file Form 1040X, Amended U.S. Individual Income Tax Return for tax year referenced in the CP Notice and not to make the same error on his/her next tax return. See IRM 21.6.1.6, Command Code DUPED and DDBCK.
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For inquiries about these letters.
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If taxpayer calls:
If Then Needs clarification of tax law Use appropriate probe and response guide topic to review tax law (requirements for exemptions, EITC, filing status and Schedule C income). Agrees he/she should not have claimed exemption/EITC, filing status or Schedule C income Provide any assistance in preparing Form 1040X, Amended U.S. Individual Income Tax Return, requested by taxpayer. Used the wrong SSN 1. Advise taxpayer they should correct the SSN on future filings. If a preparer was used to file the return, advise the taxpayer to provide the preparer with the correct SSN for future filings.
2. Taxpayer does not need to do anything for current tax return.Wants to inform on other taxpayer claiming exemption/EITC 1. Advise the taxpayer we have the information and there is no need to take any action at this time if he/she is the entitled taxpayer.
2. Explain that you cannot discuss another taxpayer's income tax return because of disclosure laws and the Privacy Act.After a review of the tax law as above, taxpayer determines he/she is entitled to the benefit Explain to taxpayer that if he/she finds that the SSN entered on the return was correct and the taxpayer has determined that he/she is entitled to claim the exemption, EITC or Schedule C income (after reviewing the requirements in the Form 1040 Tax Package); then no action is needed. Advise the taxpayer Exam may contact any taxpayers at a later date to verify the claim. -
For written correspondence:
If taxpayer and Then Files Form 1040X, Amended U.S. Individual Income Tax Return 1. Adjust account per IRM 21.5.3, General Claims Procedures.
2. Ensure all related adjustments are made, i.e., exemption, EITC, filing status and/or Schedule C income.Sends a signed letter agreeing he/she should not have claimed the exemption, EITC and/or Schedule C income 1. Adjust account per IRM 21.6.1, Filing Status and Exemptions Adjustments Information Referral.
2. Ensure all adjustments are made, i.e., exemption, EITC, filing status and/or Schedule C income.Sends a letter stating he/she is entitled to exemption, EITC and/or Schedule C income Appears he/she is expecting a response. 1. Send an IDRS C letter thanking him/her for information.
2. Advise the taxpayer, that even though the SSN entered on the return was correct and the taxpayer has determined (after reviewing the requirements in the Form 1040 Tax Package) that he/she is entitled to claim the exemption, EITC and/or Schedule C income, Exam may contact the taxpayer at a later date to verify the claim.Sends a letter stating he/she is entitled to exemption Appears he/she is not expecting a response. No further action is required. Treat correspondence as classified waste. Taxpayer sends a letter stating he/she used wrong SSN 1. Reply to the taxpayer that he/she should correct the SSN on future filings. If a preparer was used to file the return, advise the taxpayer to provide preparer with the correct SSN for future filings.
2. Taxpayer does not have to do anything for the current tax return.
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Individual Master File (IMF) Audit Reconsideration - Is the process the IRS uses to reevaluate the results of a prior audit where additional tax was assessed and remains unpaid, or a tax credit was reversed. Examination cases closed Non-Examined with no additional tax assessed do not meet the definition and criteria of an Audit Reconsideration and should not be routed to Exam. See IRM 4.13.2.1 through IRM 4.13.2.4, for information to determine if the case meets audit reconsideration criteria. See IRM 4.13.2.2 , Function Responsible & Routing Instructions , for routing instructions.
Note:
See Document 6209for a current list of Non Examined Disposal Codes.
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Business Master File (BMF) Audit Reconsideration - BMF Audit Reconsiderations go through Exam Classification and are worked by Accounts Management if not selected. See IRM 4.13, Audit Reconsideration.
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Send all BMF Audit Reconsiderations to Exam Classification.
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Secure the Transaction Code (TC) 421 document, if possible, prior to sending to Exam.
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If Exam returns the BMF Audit Reconsideration and provides instructions to allow the claim, follow the procedures below:
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Input the adjustment with a TC 291, using Blocking Series (BS) 18.
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If Exam returns the BMF Audit Reconsideration and provides instructions to disallow the claim, follow procedures in IRM 21.5.3.4.6.1 , Disallowance and Partial Disallowance Procedures .
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Follow instructions in the table below to request copies of an audit report:
If And Then The taxpayer is requesting a copy of their audit report A TC 421 is present on the module(s) 1. Refer Form 4442, Inquiry Referral, to the Return and Income Verification Unit (RAIVS) at the campus reflected by the 1st two digits of the TC 421 DLN. See note below.
2. Note on Form 4442, Inquiry Referral, the Document Locator Number (DLN) of the audit assessment and the controlling DLN.
3. Specify which year(s) the taxpayer is requesting.
4. If there is more than one audit on the same year, identify which audit the taxpayer is questioning.The taxpayer is requesting a copy of their audit report A TC 421 is not present on the module(s) Refer Form 4442, Inquiry Referral, to the area working the Examination. See 2, 3, and 4 above. Note:
If the audit occurred at the Brookhaven, Memphis, or Philadelphia Campus route Form 4442 to the appropriate Campus listed below:
If Then TC 421 reflects Brookhaven IMF - route to Andover BMF - route to Cincinnati TC 421 reflects Memphis IMF - route to Fresno BMF - route to Cincinnati TC 421 reflects Philadelphia IMF - route to Kansas City BMF - route to Ogden -
Advise the taxpayer it may take up to 60 days to receive the copy of the audit report if the return has been shipped to the Federal Records Center. Do not charge the taxpayer for a copy of audit report. Follow procedures below:
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Forward request to Return and Income Verification Services (RAIVS) Unit in the campus where the audit occurred.
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See IRM 3.5.20–1, RAIVS Contacts.
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Caution:
Field Exam Cases have a Primary Business Code 201 through 215, 301 through 309, and 315.
Note:
For Status Codes
00, 05, 06, 07, 08, 09, and 10 the taxpayer should never be told that there
is Exam activity on the account. Generally, the taxpayer will not be aware
of any examination activity on their account when in these status codes. If
the case is not examined, the taxpayer will not be contacted. Unrelated inquiries
must be handled following normal procedures.
AIMS Status
may indicate a future date in the "current status code line.
"
This is the date the case is scheduled to enter the status
indicated. Use the appropriate status code depending on the date of the inquiry.
Reminder:
Always verify the current mailing address on file. If the taxpayer states they have moved, update the entity with the new address. See IRM 3.13.5.13, Address Changes Received, for instructions on inputting an address change. Prepare Form 4442, Inquiry Referral, and state an address change, fax to Exam (or Appeals, if applicable) where the AIMS control is located.
Note:
To insure proper routing of Form 4442, Inquiry Referral, first
determine the AIMS control. Research CC AMDISA for the Primary Business Code
(PBC) for Location of the Examination and Employee Group Code (EGC) (1XXX
or 2XXX only), for Field Office where the case is assigned.
Use the link
below to research fax and or telephone numbers for Field Cases.
Employee Group Code (EGC) Contacts
| AIMS STATUS CODE | AND | THEN |
|---|---|---|
| 00 thru 06 or 08 EXAMINATION NOT STARTED |
This status should have nothing to do with taxpayer inquiry. | Do not tell the taxpayer that he or she may be under examination. Do not refer. Resolve the taxpayer issue. |
| 07 CASE TRANSFER Taxpayer has requested a transfer of their case to another office and case is in transit. |
30 days or less since update to Status 07, no letter/reply received. | Advise taxpayer per his or her request the case is being transferred to another office. The taxpayer will be contacted in 30 days (of status update to 07). Do not refer. |
| More than 30 days since update to Status 07, no letter/reply received. |
Complete Form 4442, Inquiry Referral, and
fax to Exam where the AIMS control is located. See Employee Group Code (EGC)
Contacts at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
|
| More than 30 days from the Form 4442referral date and receiving office has not contacted the taxpayer. | Prepare Form 911 or e-911, and forward to your local Taxpayer Advocate Service (TAS) office. Advise the taxpayer he or she will be contacted within 7 workdays. | |
| 09 thru 11 ASSIGNED BUT NO TIME APPLIED |
Advise the taxpayer we are reviewing
their return and will contact them if the return is selected for examination.
Complete Form 4442, Inquiry Referral, and
fax to Exam where the AIMS control is located. See Employee Group Code Contacts
at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
|
| 12 thru 49 EXAMINATION STARTED |
Have the taxpayer contact the group directly by using the phone number on
the EGC listing. See Employee Group Code (EGC) Contacts at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
|
| 51 thru 56 or 58 thru 59 PREPARING TO CLOSE CASE |
30 days or less in Status code. | Advise taxpayer to allow 60 days for a notice. Do not refer. |
| Taxpayer has additional information to submit or it is more than 30 days from the taxpayer's previous reply to correspondence and the taxpayer has not received a reply. |
Complete Form 4442, Inquiry Referral, and
fax to Exam where the AIMS control is located. See Employee Group Code (EGC)
at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls Mark on the form "Expedite case in Status 51-56 or 58-59. " |
|
| More than 30 days from the Form 4442referral date and taxpayer has not received a letter or response. | Prepare Form 911 or e-911, and forward to your local Taxpayer Advocate Service (TAS) office. Advise the taxpayer he or she will be contacted within 7 workdays. | |
| 57 SURVEY CASE If the taxpayer's account has an -L Freeze and the account is in Status 57, the taxpayer is not aware the return is being reviewed. Status 57 is the same as Status 00 thru 06 or 08 thru 10. |
If the taxpayer filed a claim - and the opening creation date (Shown on AMDISA as OPNG-CRTN/TRANSFER-DT>) is 120 days or less. | Advise the taxpayer we are reviewing the return and will contact him or her if the return is selected for examination. A refund (if applicable) should be scheduled within 160 days of opening creation date. Do not refer. |
| More than 120 days from the opening creation date. | Complete Form
4442, Inquiry Referral, and fax to Exam where the AIMS control
is located. See Employee Group Code (EGC) Contacts at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
|
| More than 30 days from the Form 4442 referral date and the taxpayer has not received a letter or response. | Prepare Form 911 or e-911, and forward to your local Taxpayer Advocate Service (TAS) office. Advise the taxpayer he or she will be contacted within 7 workdays. | |
| 80 thru 89 CASE REFERRED TO APPEALS Cases are referred to Appeals by taxpayer request or when a taxpayer petitions Tax Court. Note:Appeals PBC is 6XX (XX = Appeals Office Codes. See Document 6209, for the complete listing. http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209minitoc.htm |
If 30 days or less since referral to Appeals (Status 81) and no correspondence received. | Advise the taxpayer the case has been sent to Appeals and to expect correspondence within 30 days. Do not refer. |
| 31-59 days since referral to Appeals, and no correspondence received. |
Complete Form 4442, Inquiry Referral, and
fax to the Appeals Office where the AIMS control is located. See Employee
Group Code (EGC) Contacts at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
|
| More than 30 days from the Form 4442referral date and no Appeals reply. | Prepare Form 911 or e-911, and forward to your local Taxpayer Advocate Service (TAS) office. Advise the taxpayer he or she will be contacted within 7 workdays. | |
| 90 EXAMINATION CLOSED Examination is complete. If the taxpayer has new information and or additional information to submit - Audit Reconsideration criteria may apply. |
Taxpayer is asking about a refund or notice from the audit. | Advise taxpayer to allow 6 weeks for the processing of any refund/notice. Do not refer. |
| Taxpayer has not requested an Audit Reconsideration. | Advise the taxpayer examination is closed. Determine if the taxpayer qualifies for Audit Reconsideration. See IRM 4.13.1.4, Criteria for Reconsideration. If they do not qualify, explain the Audit Reconsideration procedures and processing time frames. See IRM 4.13.2.3 , Role of Contact Employees when a Reconsideration Request is Received and the Examination was Performed in the Area Office or Campus Examination Function. Issue Letter 3338C, Audit Reconsideration Acknowledgement Letter if appropriate. | |
| Less than 60 days since the taxpayer has requested an Audit Reconsideration. | Confirm Letter 3338C was sent.
If taxpayer qualifies for Audit Reconsideration, issue
Letter 3338C. If Letter 3338C was
previously sent, check to see if Exam Operation has an open case control on
TXMOD. If not, advise taxpayer they need to respond to Campus outlined in
Letter 3338C with requested documents
for reconsideration. Ask the taxpayer if they have a new address. If yes,
change the address. See IRM 3.13.5.13, Address
Changes Received, for instructions on inputting an address change. If open
case control present on TXMOD, complete Form 4442,
Inquiry Referral, with new address and fax to Exam Operation where the AIMS
control is located. See Employee Group Code (EGC) Contacts at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
|
| Between 60-119 days since taxpayer has requested an Audit Reconsideration. | Prepare Form 911 or e-911, and forward to your local Taxpayer Advocate Service (TAS) office. Advise the taxpayer he or she will be contacted within 7 workdays. |
Caution:
Correspondence Campus Exam cases are located in the Campus and have a Primary Business Code (PBC), located on AMDISA, with 190 through 194 or 295 through 299 and 398.
Note:
AIMS Status may indicate a future date in the "current status code line." This is the date the case is scheduled to enter the status indicated. Use the appropriate status code depending on the date of the inquiry.
Reminder:
Always verify the current mailing address on file. If the taxpayer states they have moved, update the entity with the new address. See IRM 3.13.5.13, Address Changes Received, for instructions on inputting an address change. Prepare Form 4442, Inquiry Referral, and state the address change, fax to Exam (or Appeals, if applicable) where the AIMS control is located.
Note:
To insure proper routing of Form 4442, Inquiry Referral, first
determine the AIMS control. Research CC AMDISA for the Primary Business Code
(PBC) for Location of the Examination and Employee Group Code (EGC) (5XXX
for campus), where the case is assigned. See Employee Group Code Contact at
http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls, DO NOT
REFER TAXPAYERS IN STATUS CODES 00 THROUGH 09 and 90, CORRESPONDENCE EXAM
TO ANY EXAM TELEPHONE NUMBER.
| AIMS STATUS CODE | AND | THEN |
|---|---|---|
| 00 or 06 | It is a frozen refund (-R)(P-), the taxpayer has not yet received any notification from Exam Operation and it is 30 days or less from AIMS creation or update. | Advise the taxpayer they will be notified by Exam Operation within 30 days of the frozen refund. Do not Refer. |
| 00 or 06 | It is a frozen refund (-R) (P-), the taxpayer has not received a CP 75, CP 75A, CP 75C, Letter 566, Letter 566-H, or Letter 566-E, it is more than 30 days and less than 90 days in the current status. | Complete Form 4442, Inquiry Referral,
and fax to Exam where the AIMS control is located. See Employee Group Code
Contacts at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
| 00 or 06 | It is a frozen refund (-R) (P-), the taxpayer has not received a CP 75, CP 75A, CP 75C, Letter 566, Letter 566-H, or Letter 566-E, it is more than 30 days from the Form 4442 referral date and taxpayer has not received a letter or response. | Prepare Form 911 or e-911, Request for Taxpayer Advocate Service Assistance , and forward to your local Taxpayer Advocate Service (TAS) office. Advise the taxpayer he or she will be contacted within 7 workdays. |
| 00 RETURNS IN TRANSIT |
90 days or less since update to Status 00 | If the EITC refund is being held, or the taxpayer states he or she was contacted by Exam for the issue in question, advise the taxpayer we are reviewing the return because of a questionable item and will contact the taxpayer if the return is selected for examination. Do not refer. |
| More than 90 days and taxpayer has not received a letter or response. | Verify the taxpayer's current address and update if needed. Complete
Form 4442, Inquiry Referral, and fax to
Exam where the AIMS control is located. See Employee Group Code Contacts at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
|
| More than 30 days from the Form 4442 referral date, taxpayer has not received a letter or response and case is still in Status 00. | Prepare Form 911 or e-911, and forward to your local Taxpayer Advocate Service (TAS) office. Advise the taxpayer he or she will be contacted within 7 working days. | |
| 01 Selected Claims/Related Returns in Transit to Area Office. |
60 days or more since updated to Status 01. | Complete Form 4442, Inquiry Referral, and fax to Exam where the AIMS
control is located. See Employee Group Code Contacts at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
| 06 AWAITING CLASSIFICATION Cases not yet screened for possible selection for examination. Taxpayer will normally not be aware of any examination activity on their account. Return may not be examined. |
45 days or less since updated to Status 06. | If the EITC refund is being held, or the taxpayer states he or she was contacted by Exam for the same issue, advise the taxpayer the return is being screened for possible examination and we will contact the taxpayer if the return is selected for examination. Do not refer. |
| More than 45 days and taxpayer has not received a letter or response. | Verify taxpayer's current address and update if needed. Complete Form 4442, Inquiry Referral, and fax to Exam where
the AIMS control is located. See Employee Group Code Contacts at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
|
| More than 30 days from the Form 4442, referral date and taxpayer has not received a letter or response. | Prepare Form 911 or e-911, and forward to your local Taxpayer Advocate Service (TAS) office. Advise the taxpayer he or she will be contacted within 7 workdays. | |
| 07 CASE TRANSFER Taxpayer has requested a transfer of their case to another office and case is in transit. |
30 days or less since updated to Status 07, no letter/reply received. | Advise the taxpayer per his or her request the case is being transferred to another office. The taxpayer will be contacted within 30 days (of the Status 07.) Do not refer. |
| More than 30 days since the update to Status 07, no letter/reply received. | Verify the taxpayer's current address and update if needed. Complete
Form 4442, Inquiry Referral, and fax to
Exam where the AIMS control is located. See Employee Group Code Contacts at http://sbse.web.irs.gov/AIMS/docs/EGCbyPBC.xls |
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| More than 30 days from the Form 4442, referral date and receiving office has not contacted the taxpayer. | Prepare Form 911 or e-911, and forward to your local Taxpayer Advocate Service (TAS) office. Advise the taxpayer he or she will be contacted within 7 workdays. | |
| 08 SELECTED NOT ASSIGNED Prior to Exam contacting taxpayer. Case has been selected for possible examination but not assigned. Taxpayer will usually not be aware of possible exam activity. Return may not be examined. If case is not examined taxpayer will not be contacted. See the NOTE above for Status Codes 00–09. |
30 days or less since update to Status 08, initial contact letter not sent. | If the EITC refund is being held, advise the taxpayer we are reviewing his or her return due to a questionable item and we will contact the taxpayer within 30 days if the return is selected. At that time, we will explain what information is needed. Do not refer. |
| More than 30 days since update to Status 08 input. | Verify the taxpayer's current address and update if nee |