part4-119
- 4.13.5.1
General Information - 4.13.5.2
Consolidation of ASFR Audit Reconsiderations - 4.13.5.3
Referrals to Exam - 4.13.5.4
Transfer of Audit Reconsideration Cases to Consolidated ASFR Sites
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This chapter discusses ASFR reconsiderations. For ASFR assessments,
a reconsideration might be:-
A delinquent return (1040, 1040A, or 1040EZ) or a statement of proof that
the taxpayer previously filed under another TIN after the ASFR assessment
was input to the taxpayer’s account. -
A duplicate return freeze (A freeze, generated by TC 976 or TC 977)
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A notification of a filing status change.
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For more detailed information on taxpayers’ responses see IRM 5.18.1.
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All ASFR reconsiderations will be worked in the:
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Brookhaven Campus, (ASFR unit) if the case is a SB/SE case (1040 return
containing a Schedule C, E, F or Form 2106) -
Brookhaven Campus (ASFR unit) if the case is an International case
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Fresno Campus (ASFR unit) if a W & I case (1040 return without schedule
C, E, F, or Form 2106)
Refer to
Exhibit 4.13.7-1
for
addresses to send ASFR reconsiderations requests/cases.Note:
An ASFR assessment
is indicated by TC 290. -
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ASFR will refer cases to Exam Classification in accordance with 5.18.
ASFR will adjust the taxpayer’s account to agree with the taxpayer’s
return prior to sending to Exam. If Classification selects the return for
Correspondence Exam issues, the case will be worked in accordance with original
Correspondence Exam procedures. (i.e. 30 day letter with report, Statutory
Notice of Deficiency).
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Audit reconsiderations received in the losing center:
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Input history item on TXMOD showing date return was received and where
shipped. -
Input TC 470 to stop enforcement action.
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Prepare Form 3210. Fax copy to gaining center.
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Send work overnight using United Parcel Services (UPS).
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Receiving center will send acknowledgement copy of Form 3210.
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