part5-139

The ACS System is password protected. You will need to complete an Online 5081 requesting access. A password will be systemically
issued through this process. You are responsible for the security of that password. Password security requirements are the
same as those for IDRS.

Passwords are not visible at any time. You will receive error messages if you enter a password incorrectly, and a system may
lock up. If the workstation becomes inactive, notify your manager.

A case is systemically assigned into the ACS data base.

Some cases systemically bypass ACS and go directly to CFf, Collection Function field. Exhibits 5.19.5-9 and 5.19.5-10 list
cases that bypass the Field Queue or ACS.

When Next-Case processing, the system displays an account with an expired follow-up date in a function/unit based on priority
code. This process continues until all cases with an expired follow-up date have been displayed.

ACS assigns new entity receipts as follows:

After contact with a taxpayer or third party, reassign the case to appropriate function/unit for follow-up (e.g., TOR5, TOI4).

Manual or systemic actions TFQU,AOTO7000/TFRO, AOTO8000/TFRO, AOTO6501/TFRO, AOTO6566 and batch action TFQU,AOTO7000 will
now result in case transfer to function/unit S9 (with a follow up date 28 days into future, and action history TOS9,28,99999
(for manual or systemic), or TOS9,28,88888 (for batch action).

Accounts identified in declared disaster areas, O-Freeze, will be reassigned to R1,xx,DST.

History Codes record actions taken by the call site or ACS Support. Consistent use nationwide assists with case review. Use
these codes to generate a document overnight at campuses, to enable direct system upload to IDRS, and to record as journal
entries taxpayer and third party contacts.

Certain History Codes systemically generate follow-up days, and others require you to enter number of follow-up days manually.
ACS recognizes only the follow-up date associated with last code input.

Exhibit 5.19.5–7 contains a list of all ACS history codes and an explanation of their use.

Exhibit 5.19.5–8 contains a list of all ACS definers and literals and an explanation of their use.

Exhibit 5.19.5–4 contains a list of all ACS letters.

Exhibit 5.19.5–5 identifies SCCB Action List category codes that display in the history code section if a new case has been
assigned to the SCCB for research or for association of files.

Correcting an error depends upon the History Code entered, whether the case is still on your screen or must be recalled and
when the error is identified.

History Codes beginning with AJ, FM, IA01, LP, LT, LV, NC,PO, OL, RD, or TF either generate paper output at the service center
or are systemically uploaded to another system. They can be canceled systemically only on the day they are requested.

History Codes beginning with TO, OC, CS, AL, DL, AC, DC, or SC are journal entries that are corrected in the following manner:

History Code ZAP updates ACS files nightly. If entered in error and identified the same day, enter History Code CL to cancel
the action. If identified on a later day, the next IDRS update should re-establish the entity or tax module that was removed
in error, but ACS will treat it as a new entity or new tax module. Generally, we use ZAP when working balancing lists.

Make comments brief but understandable to anyone with some ACS knowledge. Record only the information that each employee accessing
the case needs to know. Use approved Standard Abbreviations for Use in Desktop Integration, DI and/or ACS in Exhibit 5.19.5-6.

All documentation must be done on DI using checklists or by adding an appropriate issue and narrative. You do not need to
add the date, the last 4 digits of your ACS employee number, nor the three letter (alpha) designation for your call site.
DI automatically includes the date and provides your SEID and a link to the Discover Directory to identify you and your site.

Do not duplicate the recording of ACS actions on IDRS unless specifically required by the IRM.

The notes section is used to record information such as Power of Attorney. This can also be used to alert employees of special
situations.

Document comments during a taxpayer contact. Documentation during an interview is more accurate and thorough, and facilitates
summarizing key points and commitments before concluding the call. For complex cases or for older cases requiring a recap,
employees may take notes on paper, then edit and add to DI history immediately after the contact.

Authorized representatives must be sent copies of any letters that are issued to the taxpayer. When a CAF alert is present
on ACS, programming will research the CAF to determine which modules should be included in POA copies of letters issued to
taxpayers. During batch processing the POA letter will be systemically sent as appropriate. Continue for procedures when POA
information is known but no CAF alert is present on ACS (e.g., a Form 2848 was recently received and has not yet posted to
the CAF).

A Centralized Authorization File (CAF) indicator displays in the Alerts Section of the ACS Green Screen Entity Screen or the
Case Overview Screen on ACSWeb if there is an authorized representative for one or more tax modules on ACS. The Tax Module Screen displays a CAF for each module that has an authorized representative.

When the CAF indicator is displayed, research IDRS to identify the authorized representative and the extent of that persons
authorization.

When sending the taxpayer an LT letter, also send a ” copy”
to the authorized representative if that person is authorized to receive notices on at least one ACS module and there
is no CAF indicator present in ACS Alerts.

Overlay the ACS entity address with the authorized representatives name and mailing address on lines 2, 3 and 4 of the Entity
Green Screen or ACSWeb Letter Screen. Precede the authorized representative is name with the literal C/O and enter History
Code POnn, where nn = the LT letter number. Use the definer space after the History Code to identify the authorized representative
as much as possible. History Code POon causes the letter to display the words POA COPY. When used to send the POA a copy of
the LT11, the letter generated with History Code PO11 will be sent by regular mail, not certified, return receipt requested.

If the representative is authorized to receive notice for some modules on ACS, remove the asterisk on the Tax Module Screen
from those tax modules for which the representative has no authorization. Confirm the removal using History Code CS00 before
paging to any another screen or requesting a letter. If you are excluding tax modules from two or more MOD screens, a separate
CS00 entry is required for each screen. After confirming the screen changes with the CS00, overlay the authorized representative
information on the Entity Screen and request the letter. Document in Comments the module(s) for which the representative is
authorized.

The Reporting Agents File (RAF) identifies taxpayers and the agents that taxpayers authorize to file Forms 941 and 940 on
their behalf electronically or by using magnetic tape. This section summarizes common ACS issues related to the RAF. If needed,
more detailed RAF information is at IRM 21.1.3.5.

The Service is required by law to notify taxpayers in writing at least annually about balance-due accounts. This program was
expanded to issue reminders more frequently and to alert taxpayers to possible lien filing.

LT39 letters are issued systemically to balance due taxpayers based on Business Operating Division (BOD) and the cycle of
the last written notice to the taxpayer. The system determines the last written notice based on the latest LTnn letter. If
there is no LTnn letter, then it looks at the latest 4TH NOTICE CYCLE from among ACS balance-due notices. If there is none,
then it uses the most recent NOTICE CYCLE.

Reminder notices are issued systemically as follows:

All balance due inventory is subject to having the LT39 generated, but only those cases with an aggregate assessed balance
specified in LEM 5.19.5.3.7(4) will be reassigned to function/unit R7 with a 25 day follow-up to make a lien determination.
See IRM 5.19.5.5.7.

When the entity has a CAF indicator in the ACS Alerts and the third party is authorized to receive notices, ACS will also
systemic generate an LT39 to the Power of Attorney.

Some taxpayers already have contacted the Service and case resolution is pending, so the letter may be unnecessary or confusing
to them. Review the LT39 letter text in Exhibit 5.19.5–4. The text notes that a letter must be issued periodically and that
a call from the taxpayer may not be necessary. Verify that no further information is needed from the taxpayer and apologize
for any confusion that the letter may have caused.

This section describes the four functions used to work ACS cases.

Archived information primarily includes comments, history codes, levy sources and taxpayer telephone numbers. It does not
have information about individual tax modules that ACS processed.

Archives retain only the latest ACS closure for an entity, with newer closures replacing older ones. The most recent entity
closure is usually retained in archives for up to two years.

Archived accounts display immediately; enter the TIN followed by the literals ARC, e.g. 123-45-6789,ARC. Archived accounts
display in a different color.

No history, comments or other changes are possible to archived accounts.

Employees should:

Employees should not:

Telephone calls are made when the taxpayer has not responded to Service generated notices or the response did not resolve
the account.

The objectives of telephone contacts are to resolve the case or to move the case toward resolution, using the following references:

When terminating the call, do the following:

The Service is under no obligation to determine if the taxpayer is using a cordless device, e.g., cell phone, cordless phone.
However, if you become aware it is a cordless device (e.g., you know that the number the taxpayer is calling from is a cell
phone because he/she has previously told you it is, or he/she mentions during conversation that it is a cell phone) then you
must tell the taxpayer about the risks of using a cordless device to discuss tax information. Cordless devices use unsecured
lines, and the conversation may be heard on another device.

The system is outbound calling technology in which calls are placed without an attending agent on the originating telephone
line. If contact is made, the dialer transfers the call along with the ACS cases to a waiting agent. If contact is made with
an answering machine, an automated message is left. When a busy signal or no answer is received, the dialer updates the account
and reschedules the case to the predictive dialer queue for another attempt.

If contact is made with a taxpayer, third party or executor/administrator, see IRM 5.19.1, when working balance due cases
and see IRM 5.19.2 when working return delinquencies. Exception: When handling Predictive Dialer outcalls, taxpayer information
will not be solicited from third parties. Instead, the assistor will leave a message with the third party requesting a call
back from a liable party.

Campaigns are used to generate the outbound calls to the taxpayer. They are designed for several different Business Organizations
to address the respective Business Organization’s requirements. The selection criteria for the campaigns will be based on
but not limited to: function, unit, team, IRS site, Business Operating Division (BOD), Individual Master File (IMF) cases,
Business Master File (BMF) cases, Taxpayer Delinquency (TDA), Taxpayer Delinquency Investigation (TDI), tax form type, selection
code, zip code, and telephone numbers.

Downloads are copies of the various ACS databases. The copies are sent to the predictive dialer each night as part of a nightly
batch job. The information contained in the download is used for campaign record selection.

The Upload program captures specific system results of calls and sends the information back to the mainframe to be placed
in the ACS comments field. Based on the results of the upload program, a Systemic Case Assignment Program is run to move cases
to the next approximate function. See Exhibit 5.19.5-11.

If taxpayer has both IMF and BMF cases on ACS, enter TIN in notes to cross reference other account. Document in DI comments
actions taken on the cases and coordinate between both cases. When you must transfer either account to revenue officer or
queue, you must reassign all unresolved periods on entity.

In resolving cases involving incoming calls from taxpayers assigned to other call sites, do the following:

When ACS Support in a service center rejects an input request from the call site, it may be returned to a call site manager
inventory for follow-up. Generally, ACS Support enters History Code MCXX to show cancellation of the request.

On outgoing calls it may be necessary to provide an identifying number to help locate the case when the call is returned.
This applies to outgoing taxpayer calls that reach an answering machine or a third party, and on calls made directly to third
parties.

If you reach an answering machine on an outgoing call to a telephone number that you reasonably believe belongs to the taxpayer,
but the number has never been confirmed or the established cycle on the case is within 50 cycles of the established cycle,
identify yourself as an IRS employee and leave the CRN in the following situations:

Using the general rule of meaningful disclosure under IRC section 6304(b)(4):

When securing Power of Attorney (POA) information, document in the notes section the name of the POA and put the POA phone
number in the POA Phone Field. Transfer the account TOC9.

Cases that cannot be resolved immediately and require internal research are kept in R1 function for follow up.

For disaster cases follow IRM 25.16.1.8.6and IRM 25.16.1.8.7.

Types of cases held in R1 are as follows:

.

Buffalo and Brookhaven ACS Call Sites will follow the current procedures in the IRM 5.19.1.12 for working the large dollar accounts assigned to Team “N”
and “O”
.

The ACS comments must be reviewed to determine the following:

.

Use CC TXMODA to determine if there are open controls on IDRS. Use IUUD: IDRS UNIT & USR DATABASE to identify the controlling
employee and route FROM 4442 to the employe for case update. ACS Buffalo and Brookhaven will attempt telephone follow up to
the controlling employee prior to preparing Form 4442 on large dollar cases.

Update DI comments indicating actions taken on open control base. Enter history code OADT,30,4442. If the follow up date expires
and the case still has an open control assignment, attempt telephone follow up with the controlling employee prior to sending
another Form 4442.

Use the following to determine the next action:

When an ACS (Status 22) case meets the Taxpayer Advocate Service (TAS) criteria, and the issue cannot be resolved within
24 hours or steps are not taken to resolve the issue within 24 hours then, initiate the TAS case in accordance with IRM Part
13.1.7.2. Reassign the case to R2 with a next day follow-up if immediate action must be taken and forward the referral or
with a 30 day follow-up as directed locally if waiting for a response from the Taxpayer Advocate Services office.

Taxpayer Advocate Service cases are worked either at Support Site or outside ACS, as determined by area management, in accordance
with IRM Part 13.

See your ACS manager for assignment, follow-up, and disposition of Taxpayer Advocate Service cases in accordance of IRM 13.1.19.5

If the R2 follow up has expired, check IDRS for a control base established by a TAS office; if a control base is open; contact
the TAS office assigned and request the status. Check the TAS Campus Directory. If an additional follow-up is requested by
TAS, extend the follow-up date by the number of days requested by TAS, and secure the TAS employees name and telephone number.
Document the ACS case with pertinent information obtained from the TAS employee. Move the case to S7.

If the control base is closed or if there is no control base established by TAS, move the account out of R2 into the next
appropriate functions for ACS processing.

The TAS office will work account related Congressional cases; the Local Taxpayer Advocate is responsible for contacting the
ACS Support Liaison for updating ACS (Status 22) accounts.

The primary objective of the National Fraud Program is to foster voluntary compliance through the recommendation of a criminal
investigation and/or civil penalties against taxpayers who evade the payment of taxes and filing of returns known to be due
and owing. See IRM 25.1.11.1 for an overview of the IRS National Fraud Program and for additional fraud case processing procedures.

The objective of the Campus Fraud Referral Program is to:

This section provides instructions on R4 function.

R5 inventory consists of balance due cases either:

On the follow-up date, R5 proceeds with the levy determination and, if appropriate, levy issuance as described in IRM 5.19.4.3.7.

Cases accelerated on IDRS to ACS with a TSIGN of 0120 are assigned systemically to R6. Cases also are accelerated to ACS with
a TSIGN of 0110, and may be reassigned manually to R6.

Cases are assigned to the R6 unit when:

Research IDRS if needed to see which category is involved.

If the case previously was a continuous wage levy that was rejected because of an additional delinquency or debit to an existing
module:

If the case was a continuous wage levy that defaulted because the taxpayer no longer is employed or has been laid off indefinitely,
pursue routine collection actions. Generally, take the initial action in R6, e.g., a letter or a levy to another source, then
reassign for follow-up.

If the case is a rejected installment agreement and the 60 day suspension has expired without evidence of appeal, resume routine
collection action. Generally, take the initial action in R6, e.g., a letter or a levy, then reassign for follow-up.

If a case was assigned to R6 to follow-up with the taxpayer, and it was:

Where a payment plan is requested, the referring function should have sent the taxpayer a Collection Information Statement
(CIS) and advised him/her to complete it and to be prepared to discuss collection of balance when contacted by ACS. In other
situations, a confirmation letter likely was issued advising the taxpayer that the account was transferred to ACS.

Work R6 inventory timely, so that the expired follow-up date on the lowest priority is no more than 14 days old.

ACS reassigns to R7 with a 25–day follow-up accounts with an aggregate assessed balance specified in LEM 5.19.5.3.7(4) where
the system generated an LT39, Reminder Notice. See IRM 5.19.5.3.7 for more information about the Reminder Notice program.

Employees GS-6 or higher (GS-8 if not in Compliance/Collection) are delegated authority to request lien filing.

When the case appears on the follow-up date, make a lien filing determination as stated in IRM 5.19.4.5.2, and be aware of
when not to file a lien as stated in IRM 5.19.4.5.3. Generally, if there has been no personal taxpayer contact and the aggregate
assessed balance specified in LEM 5.19.5.5.7(3), the determination will be to request lien filing by entering History Code
FM10. If the account contains modules with an un-reversed TC470, prepare Form 12636 per IRM 5.19.4.5.1(1).

Cases often will show some taxpayer contact. Sometimes, case resolution may be imminent. The LT39 is issued based on the number
of weeks after the latest written notice to the taxpayer, plus an expired follow-up date. There may have been taxpayer contact
before or after the LT39 that affects whether a lien is appropriate.

If the decision is not to file a lien, note the reason in comments.

After making the lien determination, take the next action to resolve the case and reassign it from R7.

Accounts that are in the queue are returned systemically to the R8 function when a new module reaches ST22 on IDRS.

Use the following table for you next action, if levy source(s) are available:

If there are no levy sources, and there is a telephone number available, and contact has not been made within the past 12
months, enter history code TOCN,,OC2TP or TOC9 if there is a valid POA. Refer to IRM 5.19.5.3.8.2. Do not routinely return
these cases to queue without fully analyzing to determine next action.

Use the following table if no levy source(s) or telephone number(s) are available, or contact has not been made within the
last 12 months:

Accounts are returned manually to R9 Inventory after inputting IDRS CC STAUP 2200 with TSIGN 0602 (POA filed) or 0604 (correspondence
received) for the following reasons:

TSIGN 0604 is used by CDP caseworkers to bring an account back onto ACS when a CDP case is returned from Appeals

Change the CLC code from “06XX”
to “0000″
by using CC:ASGNI/B. Refer to the Document 6209 for the appropriate TDA/TDI Assignment Codes.

If the taxpayer promised to take an action to resolve the case, (e.g; file delinquent returns, provide financial information)
and the deadline plus the appropriate follow-up has not elapsed, move case to the appropriate function with correct follow-up
date.

Otherwise follow R8 procedures in IRM 5.19.5.5.8 to determine your next actions.

If an account in I6 receives at least 2 payments within 90 days that account will be systemically reassigned to I1. This prevents
the account from being closed systemically, when levy proceeds are being received.

Refer to IRM 5.19.4.4.6 when working these cases.