part4-32
- 4.4.5.1
Overview - 4.4.5.2
Form 5344 - 4.4.5.3
Docketed Cases - 4.4.5.4
Non-Docketed Cases - 4.4.5.5
Copies of Returns - 4.4.5.6
Skeletal Records - 4.4.5.7
NMF Returns - 4.4.5.8
Closing Related Cases to Appeals - 4.4.5.9
Unagreed But No Tax Consequence (Taxable Returns Only) - 4.4.5.10
Overassessments - 4.4.5.11
Closing Cases to Other Appeals Offices - 4.4.5.12
Forward Case File to Appeals
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This chapter provides instruction on closing various types of cases
to the Appeals function.
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Form 5344 is prepared in the normal manner and closed through the terminal
except nothing is forwarded to the Campus in the source document folder. The
original F5344 is retained in the case file. -
See the Examined Closings Chapter for instructions on the completion
of the F5344. -
The terminal will accept closings to Appeals even though a partial assessment
has been made and assessment verification is still pending on AIMS.
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For 30-day letters, if the taxpayer submits a written protest (and the
case file and protest have been accepted by Technical Services Staff) and/or
requests Appeals consideration, the case file and written protest will be
transferred to the local Appeals Office. If only one protest is received,
the entire case file, including the duplicate original preliminary notice
of which no response was received, will be transmitted to Appeals. -
Taxpayer’s requests for Appeals consideration will be acknowledged
at the Examination group level via Form Letter 2280. The case file will be
identified as an “Appeals Case/Priority Case”
. The Exam
field group secretary will update ERCS to status 21, In-Transit to Technical
Services, and forward the case file to the local Technical Services office
for closure to Appeals. The group will document the case file as to the date
the case was forwarded to Technical Services and the date the Letter 2280
was sent to the taxpayer. Technical Services will be responsible for forwarding
cases directly to Appeals within 10 calendar days of receipt via Form 3210.
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A copy of a return, RTVUE, BRTVU or MACS print
can be used when closing non-docketed cases to Appeals. All docketed cases
and some non-docketed cases must contain the original return as the Tax Court
requires “exactly what the taxpayer filed”
. If the case
is ready for closing to Appeals and the original return has not been received,
the examination will be closed based on the taxpayer’s retained copy.
When the original return is received, it must be forwarded for association
with the case file.
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The following steps are required on docketed cases:
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A transcript of account must be attached to the duplicate copy of the
return. If there is any difference between the tax shown on the retained copy
and the transcript, the difference must be reconciled on a workpaper attached
to the transcript. -
The examiner is required to initiate a request for the original return. A CC ESTAB/ELFREQprint requesting the original return
must
be in the case file. If the original is not obtainable, certified transcript
along with the copy is required.
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When a case is urgently needed by Appeals but the account is not yet
a full record on AIMS:-
Place an CC AM424 or AMDIS print in the case
file to indicate that an opening was requested. -
Monitor until the full account is established on AIMS, then forward a
print of CC AMCLSE or AMDISA to the Appeals Office
to which the case was closed. -
If the appropriate AIMS print is not received timely, Appeals will initiate
follow-up action or may return the file to the processing function.
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NMF returns closed to Appeals are processed in the same manner as Master
File cases.
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Following are procedures that must be followed when sending agreed or
no-change returns to Appeals because they are related to unagreed cases being
closed to Appeals.-
Close the agreed or no-changed return off of AIMS (Status Code 90) using
the same procedures as any regular closure. -
Do not send the return to the Campus in the source document folder. Instead,
put a completed Form 2275, Records Request, Charge and Recharge, in the source
document folder recharging the return to Appeals. Attach a copy of the Form
2275 to the face of the return and send to Appeals. This will alert the Appeals
Office that the account has been closed and examination action processed.
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The above procedures result in the normal closing off of AIMS (Status
Code 90) and posting to Master File. When these returns have served their
purpose in Appeals, they will be sent to the Campus for re-filing under the
new control DLN that was generated when Examination input the closure.
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In some instances, such as a loss year return, the examination results
in an adjustment to income but no tax. When closing these unagreed returns
to Appeals;-
Use the appropriate disposal code (07 or 11),
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Since there is no tax consequence, enter $1 in Item 18. Usually the previous
or subsequent tax periods (carry-back/carry-forward) are also being closed
to Appeals and they will contain the amount of the unagreed tax adjustment.
If a carry-forward return has not been filed yet, but the taxpayer is appealing
the adjustment to the loss year, the examination results will be $1.
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Complete Form 5344 in the normal manner, with the following exceptions:
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make no entries in Items 12 or 15
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enter Disposal Code 12 in Item 13
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enter the non-docketed Appeals Office Code in Item 16
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enter $1 in Item 18
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Number in the appropriate blocking series.
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Appeals will subsequently close these as examined cases, processing
the overassessment on Form 5403, Appeals Closing Record.
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Occasionally a taxpayer requests their case be forwarded to an Appeals
office that is not your regular designated Appeals office. The Appeals web
site contains a “Case Routing By State”
guide to help
you determine where to forward the case. The web site can be found at http://appeals.web.irs.gov/APS/caserouting.htm
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The AIMS labels must remain in the case file going to Appeals.
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See the Case Assembly Exhibit.
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Attach print of CC AMCLSE or AMDISA and original
F5344. -
All cases referred to Appeals will be sent (hand-carried, if possible)
to the Appeals Office within ten (10) calendar days, via a Form 3210.-
At the end of each month, the tickler file of Forms 3210 will be checked
and follow-up action taken on any for which Part 4 has been outstanding for
30 days or longer to determine whether the cases were received by Appeals
or why Part 4 was not returned. -
When the Appeals Acknowledgment copy is received from Appeals, destroy
the suspensed copy and replace it with the Appeals Acknowledgment copy. The
Appeals Acknowledgment copy, will be kept for one year from date of receipt.
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Do not send a source document folder to the Campus. Retain the original
F5344 in the case file.
