part5-69
- 5.9.11.1
Insolvency Mail - 5.9.11.2
Field Insolvency Mail - 5.9.11.3
Centralized Insolvency Operations Mail Processing - 5.9.11.4
Undeliverable (UD) Mail - Exhibit 5.9.11-1
Accessing a Case on AIS - Exhibit 5.9.11-2
Mail Direct to Classified Waste
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National Addresses.
The
Internal Revenue Service has established two national addresses for the receipt
of most Insolvency mail, one for trustee remittances and another for administrative
mail. Chapter 7 and Chapter 13 payments are to be sent to Insolvency Remittance,
Post Office Box 21125, Philadelphia, PA 19114-0325. Administrative mail such
as court documents, forms, general correspondence, and most other bankruptcy
related communications should be sent to Centralized Insolvency Operation,
Post Office Box 21126, Philadelphia, PA 19114–0326. -
Local Addresses.
From a
standpoint of practicality, some mail should continue to be mailed to local
Field Insolvency addresses. However, mail better handled at the Centralized
Insolvency Operation (CIO) and received at a Field office should be faxed
(if “expedite”
) or sent by overnight courier to the CIO
street address: 11601 Roosevelt Blvd, Mail Drop Point N781, Philadelphia,
PA 19154. (See IRM 5.9.11.2(3), Expedite Mail for CIO.)
-
Local Mail Receipt.
Mail
received by Field Insolvency offices must be date stamped upon receipt. When
multiple documents are received in one envelope, the front page of each document
must be stamped individually. Assignment of mail opening, stamping, sorting
and distribution is determined by local Insolvency management. -
Mail Meant for CIO.
Mail
that may be received in the Field, but normally worked by Centralized Insolvency
includes the following:-
Notices of bankruptcy filings (§ 341 notices)
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Correspondence on cases assigned to CIO
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Chapter 13 or 7 trustee payments
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Documents from courts, Counsel, AUSA, SAUSA, and trustees for cases assigned
to CIO
The nature of these receipts must be reviewed to determine if expedited
handling is required. -
-
Expedite Mail for the CIO.
Mail
to be considered as “expedite”
includes:-
first notices of bankruptcy filings for all chapters
-
Form 911, Request for Taxpayer Advocate Service Assistance
(And Application for Taxpayer Assistance Order), for cases assigned
to the CIO -
violations of the automatic stay for cases assigned to the CIO
-
any notice/order/objection naming the Service and giving a deadline to
respond for cases assigned to the CIO -
mail requiring action within 10 calendar days for cases assigned to the
CIONote:
Expedite mail that will eventually be handled by Field Insolvency even
though the case is currently residing at the CIO, such as adversary proceedings
or Chapter 13 amendments to plans, should be retained and worked by the Field.
The Field should reassign the case to the Fields inventory until the issue
is resolved, at which time the case can be transferred back to the CIO.
-
-
Speciality Mail Received by the Field.
A Field Insolvency office may receive mail for a special proceeding
being worked by another Field office.-
Securities Investor Protection Act (SIPA) cases are worked by St. Paul
Insolvency for Area West and by Manhattan Insolvency for Area East. -
All Foreign Bank and Financial Account Reports (FBAR) cases are worked
by Los Angeles Insolvency.
Mail concerning these cases received in other Field Insolvency
offices must be forwarded to the appropriate Insolvency office following the
expedite procedures in paragraph (5) below. -
-
Expedite Mail Procedures for the Field.
When a piece of mail is identified as “expedite,
”
the assigned Field employee must transmit, on the day of receipt,
a copy by fax to a designated CIO liaison. After the fax has been sent, the
Field employee must telephone the liaison to advise the CIO a fax has been
transmitted that requires immediate attention. -
Solicited Mail.
Courts are
expected to send all notices to the national post office box because it is
listed as the Services address of record for all court generated documents.
But local Insolvency caseworkers should ask debtors, trustees, and debtors-in-possession
involved with Chapter 9, 11, 12, and 15 cases to mail correspondence directly
to the local office address. If mail from those sources, other than payments,
is received at the CIO, it will be forwarded to the appropriate Field Insolvency
office. -
Mail Forwarded from the CIO.
When
CIO clerks forward mail to Field Insolvency, and the Field determines it need
take no action on the correspondence, the receiving caseworker must annotate
in the AIS history the correspondence has been received and no actions were
taken. Then the unnecessary correspondence should be placed in classified
waste. The mail should not be returned to the CIO unless the CIO has a demonstrable
need to work that specific piece of correspondence. If that is the case, the
Field caseworker must explain in the history why that correspondence requires
CIO action. -
Original Returns.
If appropriate
Field Insolvency should request debtors to mail original prepetition tax returns
directly to the local Insolvency office address. In cases where multiple returns
are received in a single envelope, a received date must be stamped on the
front page of each return. The left margin of the first sheet of the original
returns should be annotated with “TC 599 69.”
Within one
business day of receipt, the return along with any attached payment must be
sent to the delegated Campus for processing. Form 3210 must accompany the
returns and remittances annotating:-
the volume and return type(s) (e.g., 1040, 941, 1065)
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the TIN(s)
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the dollar amount(s) of the check(s)
Note:
If an Insolvency caseworker cannot review a return before
it is sent for processing, photocopies should be made for later review. -
-
Trustee Payments.
Although
the Office of the US Trustee has advised trustees of the national address
for mailing Chapter 7 and Chapter 13 payments, some Chapter 7 or Chapter 13
trustee payments may be sent to local offices in error. After being date stamped,
these misdirected checks from trustees should be overnighted to the CIO Payment
Posting Unit using Form 3210. For trustee checks Form 3210 must list the check(s)
received from the trustee(s) by check number and the trustees last name.
The checks must be sent to Centralized Insolvency Operation, 11601 Roosevelt
Blvd, Mail Drop Point N781, Philadelphia, PA 19154.Note:
Chapter 11 and
12 checks should be posted by the Field Insolvency office assigned to the
cases and forwarded to the Remittance Processing Units in the appropriate
Campuses. (See IRM 5.9.15,
Payments in Bankruptcy.)
-
Mail Receipts.
Insolvency
mail received at the CIO consists of letters, court documents, correspondence,
plans, forms, payments and other communications. CIO clerks sort and distribute
the administrative receipts to either the appropriate CIO units or Field Insolvency
groups. All mail concerning Chapters 9, 11, 12, or 15 with the exception of
341 notices, is sent to the appropriate Field Insolvency offices regardless
of the nature of the mail. -
Live Checks.
”
Live”
checks (those that are negotiable) are not to leave the Campus
Support function of the mail room. If a live check (not a photocopy) is received
outside of the Campus Support function, it must be returned to the mail room
immediately. Bankruptcy payments remitted by the bankruptcy estate and received
by Centralized Insolvency will be processed at the Campus site regardless
of chapter type. Procedures for advising Field Insolvency caseworkers of Chapter
11, Chapter 12, and Chapter 15 payments received and posted at the CIO can
be found in IRM 5.9.15,Payments
in Bankruptcy.
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Mail Receipt.
The CIO clerical
units receive mail based on a daily schedule set by the Campus Support function.
Mail received for Insolvency is extracted by Campus Support. Insolvency mail
clerks must date stamp the front page of each document received in the Centralized
site. -
Tax Returns.
Original tax
returns are sometimes delivered through Insolvency mail. In cases where multiple
returns are received in a single envelope, the Insolvency mail clerks must
ensure a received date is stamped on the front page of each return. Original
returns involving all bankruptcy chapters (except Chapter 7 No Asset) must
be photocopied by the mail unit. CIO clerks must input TC 599 cc69 on the
appropriate master file tax (MFT) and tax period using FRM49 to indicate an
original return has been received. After the photocopies are made and the
TC 599s are input, the returns must be reviewed by the CIO clerks to identify
those that are considered “statute imminent returns”
by
referring to the Statute Alert issued for Campus processing. CIO management
will establish local procedures for processing statute imminent returns received
by taxpayers in bankruptcy. IRM 21.8.1.1.15.3,Statute Year Claims, and IRM 25.6.5.10.2,
After Hours & Imminent Assessments, provide
information for addressing statute imminent returns. Returns not meeting the
statute imminent return criteria must be forwarded to the appropriate Campus
for processing. The photocopies will be sent by fax or overnight mail to the
Field specialist currently assigned the case. -
Transmittal Required.
When
moving mail out of the clerical unit to Insolvency Field groups or to other
CIO units, mail clerks must prepare Form 3210, Document Transmittal
, to accompany the referenced mail item(s). -
Types of Mail.
Administrative
mail is classified into the following categories:-
Time Sensitive Mail.
Mail
setting a deadline date for an IRS response within ten calendar days is considered
time sensitive and must be given expedited handling. -
Routine Insolvency Mail.
Routine
mail gives notice of a case action, but does not require an immediate response
or may not require any response from the Service. It may be routine mail requiring
further processing or routine mail requiring no further processing. -
Direct to Classified Waste.
This
is bankruptcy mail that has no bearing on the Services handling of a case.
( See Exhibit 5.9.11-2.) -
Non-Insolvency Mail.
Misrouted
mail is correspondence that does not belong to Insolvency.
-
-
Identifying Time Sensitive Mail.
For
Insolvencys purposes the definition of “time sensitive”
mail
is documents and letters requiring IRS action of some kind within ten calendar
days. Examples of mail that can be time sensitive include the following:-
Objection to proof of claim
-
Notice of levy
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Notice of lien
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Notice of hearing to waive 341 meeting of creditors
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Motion to sell property free and clear of liens
-
Notice of emergency hearing (involving IRS)
-
Adversary proceeding (involving IRS)
-
Notice of summons and complaint (involving IRS)
-
Automatic stay violations
-
Any notice/order/objection naming IRS and giving a deadline to respond
-
Motion for a cash collateral agreement
-
Notice of § 341 hearing (and case not loaded onto AIS)
-
Urgent correspondence from attorneys, Area Counsel, or other interested
parties -
FBAR correspondence (to be forwarded to Los Angeles Insolvency)
-
-
Specialty Mail for Field Insolvency.
In
addition to bankruptcies, the Field Insolvency operation handles receiverships,
assignments for the benefit of creditors, FBAR bankruptcies, and SIPA proceedings.
When the CIO receives correspondence on any of these issues, that mail must
be processed using time sensitive procedures.-
Receiverships
and
Assignments.
All mail regarding receiverships and assignments
for the benefit of creditors must be forwarded to the local Field Insolvency
office handling that courts jurisdiction. -
SIPA Procedures.
All mail
concerning SIPA proceedings for jurisdictions in Insolvency Area East must
be forwarded to the Manhattan Insolvency office. All mail concerning SIPA
proceedings for jurisdictions in Insolvency Area West must be forwarded to
the St. Paul Insolvency office. -
FBAR Correspondence.
All FBAR
mail must be forwarded to the Los Angeles office for processing.Note:
Specialty mail may be forwarded by scanning the document(s) and emailing
the scans to the appropriate office.
-
-
Processing Time Sensitive Mail.
If
the mail is time sensitive, the clerk must query the case on the Automated
Insolvency System (AIS) or the Integrated Data Retrieval System
(IDRS) to determine where and to whom the case is assigned. (See Exhibit
5.9.11-1.) -
AIS Research.
When the case
appears on the AIS screen, the name and docket number must match the debtor
name and the docket number on the notice. The bankruptcy judges initials
and the state in which the bankruptcy was filed can help identify the correct
case. The court jurisdiction code within a state (e.g., ILN for Illinois North)
may also be helpful. -
Advising Field Insolvency.
Within
two workdays of receipt, the clerk must advise Field Insolvency of the notice.
Methods of advice may include:-
transmission of a secure email to a designated Field group email box with
a “read receipt”
request -
sending a copy of the notice via overnight delivery to the Field caseworker
assigned the caseNote:
Managerial approval is required for overnight shipping.
-
faxing a copy to the Field caseworker or group secretary, preceded by
a phone call to advise the office of the fax
-
-
Documentation.
The clerk
must document the AIS case history briefly with the nature of the time sensitive
mail and the actions taken. -
Assigned to Campus.
If the
case is assigned to a Centralized Insolvency unit, the clerk must identify
and sort by team/assignee and follow approved methods of intra-Campus delivery
to the appropriate team lead. The time sensitive mail must be delivered to
the proper CIO unit within two workdays of receipt.
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Routine Mail.
Routine mail
does not require an immediate IRS response, or it may not require an IRS response
at all. Routine mail can be a motion, notice, or order advising the Service
of an action. This type of mail may include:-
order of dismissal
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order of discharge
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order of conversion
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notice of possible dividend
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other routine notice
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photocopy of an Insolvency check
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acknowledgement of receipt of a proof of claim
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Routine Mail and AIS Action.
In
processing routine mail, the clerk must determine if AIS processing is required
by the clerical unit, such as the input of dismissal or conversion dates.
In cases where AIS data must be input, the clerk must query the case referenced
in the correspondence on AIS. ( See Exhibit 5.9.11-1.
) After the clerk has verified that the name, taxpayer identification
number (TIN), and docket number on the notice match the name on the AIS screen,
(s)he must document the type of notice received and what action, if any, is
being taken.
-
Further Processing Required.
Routine
notices requiring further processing can include the following:-
Original tax returns (See IRM 5.9.11.3.1(2).)
-
Photocopies of tax returns
-
Order vacating/revoking/rescinding or terminating the discharge
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Order reinstating/revoking or rescinding a dismissal
-
Notice to file a claim
-
IRS Form 4442, Inquiry Referral
-
Any motion or order mentioning IRS
-
Copy of a Chapter 11, 12 or 13 plan (All plans must be forwarded to Field
Insolvency.) -
Copy of an amended plan (send to the Field)
-
Copy of a Chapter 11 disclosure statement (send to the Field)
-
Copy of a bankruptcy petition and case not loaded
on AIS -
Order of confirmation: Chapter 11, 12 or 13 cases (All orders of confirmation
must be forwarded to Field Insolvency.) -
Trustees final report and account (except Chapter 7N and Chapter 13)
-
Motion to amend or modify a confirmed plan (They must be forwarded to
Field Insolvency.) -
Order establishing a deadline to object
-
Area Counsel responses/requests
-
Correspondence from debtors, trustees or attorneys
-
Notice of initial or re-scheduled 341 Hearing
-
Any correspondence addressed to a specific Insolvency employee
-
Case reassignment (changing judges)
-
Change of venue
-
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Disposition.
When mail is
a routine notice or order (not time sensitive) requiring further processing
and the clerk accesses the case on AIS, if the case is assigned to Field Insolvency,
the clerk must annotate the AIS employee assignment number in the upper right
hand corner of the document before forwarding it to Field Insolvency. The
clerk must prepare Form 3210, Document Transmittal, to
accompany mail leaving the clerical unit. AIS documentation of receipt of
this mail by CIO clerks is not required. -
Timeframe.
The CIO must
forward routine mail to Field Insolvency offices, if forwarding is necessary,
at least twice weekly via the US Postal Service priority mail or an overnight
courier service. The choice is up to the discretion of CIO management.
-
No Further Processing Required.
Routine
notices received from the bankruptcy court requiring no further processing
may include the following:-
Motion or application to employ another attorney/accountant
-
Duplicate notices of any kind
-
Copy of a petition and the case is already loaded on AIS
Note:
Chapter
type and petition date should be verified with AIS data before discarding
potentially duplicate petitions. -
Order approving reaffirmation agreement
-
Order granting a motion to amend schedules
-
Notice pursuant to Rule 2002
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Motion to abandon property (unless Notice of Federal Tax Lien filed)
-
Payment of priority claim wages
-
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Review and Document.
If
the mail is a routine notice or order requiring no further processing, the
clerk should query the case on AIS and document the case regarding the type
of notice received unless the notice is a duplication of an earlier notice.
The documentation should be brief. After documentation, the mail can be discarded
in classified waste.Exception:
Items on the classified waste
list ( See Exhibit 5.9.11-2.) may
be disposed of without annotating their receipt in the AIS history.Reminder:
All mail for Chapter 9, 11, or 12 cases, excepting 341
notices, must be forwarded to the appropriate Field Insolvency office via
Form 3210. Unless special handling is required on any of these documents,
the AIS history need not document the receipt of the correspondence at the
CIO.
-
Direct to Classified Waste.
Some
mail is sent to the IRS as a matter of course when it has no relevance to
Insolvency case processing. This mail can be directed to classified waste
without annotating either AIS task-specific screens (such as the proof of
claim screen) or the AIS history screen. Exhibit 5.9.11-2 provides a list
of notices and documents that are included in this category of mail.
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Clerical Actions.
CIO clerks
input dismissal dates for all chapters on the AIS entity screen when paper
notifications of dismissal are received in the CIO. To input the dismissal
date on AIS, the clerk must take the following steps.STEP ACTION 1 Access the case on AIS. (See Exhibit 5.9.11-1.) 2 Review the entity screen to determine if a dismissal date is present. 3 If a dismissal date has been entered or the case has otherwise been
closed as no liability or full paid, no action is necessary. The dismissal
order should be placed in classified waste unless otherwise directed by the
manager.4 If no date is present, input the dismissal date, fill in the “Noticed on”
field if required, and update the AIS history.
These inputs cause the dismissed case to appear on the court closure report,
so the technical units or Field Insolvency caseworkers can take the final
closing actions. IRM 5.9.18.2(2) lists issues
that may need to be resolved before closing a case, some of which pertain
to dismissals. -
Field Cases.
After CIO clerks
input dismissal dates, paper dismissals for Chapters 9, 11 and 12 are mailed
to the Field Insolvency groups assigned the cases.
-
Clerical Actions on Paper Discharges.
If the mail being sorted is an order for discharge, the Insolvency
clerk must take the following steps.STEP ACTION 1 Access the case on AIS (see Exhibit 5.9.11-1). 2 Review the entity screen to determine if a discharge date is present. 3 If a discharge date has been entered that matches the date on the notice,
or the case has otherwise been closed as no liability or full paid, no action
is necessary. The order should be placed in classified waste unless otherwise
directed by the manager.4 If no date is present or if the discharge date on the notice differs
from the discharge date on AIS, forward the notice to the assigned technical
unit.
-
Distribution.
Duplicate
correspondence or correspondence cited on the classified waste list requires
no AIS history documentation. Receipt of other correspondence must be documented
on AIS if it is routine and will be disposed of in classified waste or is
correspondence that requires special handling such as time sensitive mail
or original tax returns. Clerks do not need to annotate the AIS history concerning
routine correspondence being forwarded to Field Insolvency or to other areas
of the CIO.Reminder:
All correspondence forwarded outside
of the clerical unit working mail must be listed on Form 3210,
Document Transmittal.
-
Order of Conversion or Notice of Possible
Dividend.
Chapter 11, Chapter 12, or Chapter 13 cases may be
converted to Chapter 7 Asset or No Asset cases, and Chapter 7 Asset cases
may be converted to Chapter 7 No Asset cases. Occasionally a Chapter 7 case
is converted to a Chapter 11 proceeding. Most bankruptcy courts open Chapter
7 cases as no asset cases. A Notice of Possible Dividend converts a Chapter
7 No Asset case to a Chapter 7 Asset case. When an Order for Conversion or
Notice of Possible Dividend is received, the Insolvency clerk must take the
following steps.STEP ACTION 1 Access the case on AIS (See Exhibit 5.9.11-1). 2 Review the screen to determine if the conversion date is present. 3 If the correct conversion date is present, place the notice in classified
waste.4 If no date is present, input the conversion date, the new bar date,
if any, and the chapter to which the case is converted. If a paper notice
of conversion is received, update the trustee information if it differs from
the information already on AIS; then determine where the case is assigned.5 If the case is assigned to a Field employee, notify the employee via
secured email, fax, or telephone of the conversion.6 If necessary, transfer the case to the proper Field or CIO caseworker.
(See Exhibits 5.9.5-1 and 5.9.5-2.)7 If the case is assigned to the CIO, walk the notice to the CIO team
lead or deliver by any other approved method of distribution.8 Document the case history.
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Refund Credits to Trustees.
CIO
clerks are responsible for inputting trustee turnover information on AIS.
If an entity for the debtor has not been established on master file, the mail
clerk should take the case to the clerical lead to set up a dummy module.
The guidance in IRM 5.9.15.5(2),
Procedures for Creating New (Dummy) Modules, should be followed to
establish an account for the debtor on master file. But if an entity for the
debtor is already on master file, the clerk will only need to input a TC 520
cc 81 on the debtors most recent tax period to prevent a systemic refund
to the debtor. -
Property of the Estate.
In
Chapter 7 and Chapter 13 cases, prepetition refunds are considered part of
the estate. In Chapter 13 cases postpetition refunds are also considered part
of the estate if such refunds are committed to the plan or the plan provides
that property of the estate does not vest in the debtor until the plan is
completed. Procedures for setting up a request for a refund turnover to a
Chapter 7 trustee are found in Exhibit 5.9.6-2. Turnover requests for Chapter
13 refund credits are handled similarly. To signal the presence of a trustee
turnover request, the CIO clerk must input a T in the
case class field.
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Misrouted Mail.
Mail is
sometimes misrouted to the Insolvency mail drop. The clerk should query AIS
and, if necessary, IDRS to determine the intended destination of the mail.
If the mail is non-Insolvency, the clerk should make a reasonable attempt
to determine the correct mail address and forward it accordingly. If all efforts
to locate the proper recipient are fruitless, the clerk should return it to
Campus Support.
-
Returned Mail.
Mail sent
by the Service to the last address of record or the address provided in the
bankruptcy records may be returned to the sender (CIO or Field Insolvency)
as undeliverable (UD). The US Postal Service has abbreviations to explain
why UD mail is being returned, such as FOE (forwarding order expired) or UAA
(undeliverable as addressed). Processing of UD mail depends on the return
address of the sender and the nature of the correspondence. -
Field Insolvency UD Mail.
Field
Insolvency necessarily sends some mail to debtors, attorneys, trustees, and
third parties giving the local Insolvency location as the return address.
When this mail is returned to the local office as UD, depending on the urgency
of the mail and local practice, the specialist or advisor receiving the UD
mail is responsible for obtaining a correct mailing address for the mail recipient.
The AIS history must be updated with the nature of the mail, who was to have
received the mail, and if appropriate, what steps were taken to secure a valid
address, and if the correspondence was resent to a newly found address. If
a determination is made not to pursue a new address, the correspondence should
be disposed of in classified waste. -
CIO UD Mail.
The bulk of
correspondence going to debtors has the national post office box for the CIO
as the return address. Consequently most UD mail will be received by the CIO.
The CIOs processing of UD mail depends on the correspondence being returned.-
1714 Letter.
When 1714 letters
(notices advising debtors of missing tax returns) are received by the CIO
as undeliverable, the CIO clerk should annotate in the AIS history that the
letter has been returned as UD and give enough of the bad address so anyone
attempting to mail subsequent correspondence to the debtor will not use the
bad address. After the AIS history has been updated, the UD mail should be
disposed of in classified waste. -
3927-C Letter.
When 3927-C
letters (notices advising debtors of postpetition debt and asking for payment)
are returned to the CIO as undeliverable, the CIO clerk should update the
AIS history stating the letter has been returned as UD and give enough of
the bad address so subsequent correspondence to the debtor will not be sent
to the bad address. After the AIS history has been updated, the UD mail should
be disposed of in classified waste. Then the case should be reassigned to
the Field for processing in the manner appropriate for that local office. -
3929-C Letter.
When 3929-C
letters advising debtors to stop making installment agreement payments are
returned as UD mail, generally the Chapter 13 plan has not yet been confirmed,
and Field Insolvency has control of the case. The CIO clerk must update the
AIS history stating the letter has been returned as UD and give enough of
the bad address so subsequent correspondence will not be sent to the bad address.
The Field caseworker must attempt to locate a current address for the debtor,
usually by contacting the debtors attorney. See IRM
5.9.4.17,Installment Agreements and Bankruptcy,
to determine when voluntary installment payments can be retained in
Chapter 7 cases. After the AIS history has been updated, the UD mail should
be disposed of in classified waste.Reminder:
Field Insolvency
specialists are responsible for resolving stay violations on cases assigned
to them.
-
| STEP | ACTION |
|---|---|
| 1 | Sign onto the NT network. |
| 2 | Double click on the AIS icon. |
| 3 | At the bottom of the screen that appears, input logon and password and hit ENTER key. |
| 4 | A screen will appear stating Tennessee Computing Center . From several selections choose the NUMBER for AIS and hit the ENTER key. |
| 5 | AIS DATABASE SELECTION MENU screen will appear; select the appropriate District Database (currently there are 34). |
| 6 | Once a database has been selected, a XXXX District AIS/IIP MENU will appear. |
| 7 | When AIS option is selected, several information/help screens will appear. Follow the prompts by hitting the ENTER key until the next screen appears. |
| 8 | The Automated Insolvency System Main Menu will appear. |
| 9 | Select the correct screen in which to work, (e.g., Taxpayer New Case Screen if a new case is to be entered; Taxpayer Update Screen if querying a current case; Payment Monitoring if applying payments; TIN Search Program if querying by Taxpayer Identification Number). |
| 10 | If the Taxpayer Update Screen is selected, the Entity File screen will appear. Several approaches can be used to query in this screen. a. Enter the docket number with an asterisk ( *) after the numbers but before the judges initials and/or district initials; Example: 06*12345* or b. In the DEBTOR field on first line, input the debtors last name and on next line enter debtors first name and hit ESC key. If the debtor is a corporation, the corporate name can be typed on the first line. (Asterisks can also be used in the DEBTOR field for last and first names). |
| 11 | Once the correct debtor is identified, select D(etail) and next screen will appear. (“Detail” will be highlighted on the top line of screen). This is the history file screen. The Detail of Entity field will indicate which page is currently on the screen. The bottom of the screen will indicate how many pages (rows) of history have been written for each case. By typing N(ext), the user can scroll through each history page in order, or for example, if the bottom of the screen indicates 25 rows are found and the caseworker wants to get to the last history page, he may input 25N and the last history page will appear. To enter a new history, hit U(pdate) for the screen to accept new history data. When finished, hitting the Esc key will enter the history to the case. At that point the history cannot be removed or altered. To access a previous page, hitting P(revious) allows scrolling back to the desired page. If an AIS history page is full and will not accept more data, typing A(dd) allows the user a new page of history. |
| 12 | Typing M returns the user to the Entity File screen, and typing E(xit) returns the user to the AIS Main Menu. |
Note:
Current IRM 5.9 instructions
for accessing information and inputting data on the Automated Insolvency System
(AIS) are based on the Informix database system which is being phased out.
For AIS databases that have converted to the Oracle operating system, users
must consult the AIS Oracle user guide for instructions.
CIO clerical units may discard the following categories of mail for
Chapter 7 and Chapter 13 cases without annotating their receipt on AIS:
-
acknowledgement of proof of claim receipt
-
correspondence for cases closed as no liability except
for trustee turnover requests -
trustee report of confirmation
-
motion to amend order requiring strict compliance
-
motion to convert
-
motion to discharge
-
motion to incur debt
-
notice of intent to pay claims
-
trustee motion to allow claims determination and designation of unsecured
dividend -
administrative order allowing claims
-
order granting motion to retain excess insurance proceeds
-
notice of report on claims and setting bar date for objections
-
order for payment of fees in installments
-
unsworn declaration under penalty of perjury
-
trustee final report
-
order to add creditor, not IRS
-
341 Meeting minutes
-
notice of no distribution on 7 No Assets
-
certificate of service
-
mailing matrix
-
order for attorneys to be paid additional expenses
-
order authorizing appointment of accountants
-
notice of trustee intent to sell personal property
-
notice of filing final report
-
order directed to debtors employer
-
notice requesting interim counsel
-
trustee application to settle disputed matter not including IRS
-
blank proofs of claim (with or without discharge managers names)
-
notification that motion/order filed electronically
-
trustee report of receipts
-
motion to reduce percentage paid to unsecured general creditors
-
trustee interim report and account and notice of objection deadline
in completed case and ready for discharge -
order to show cause not involving the IRS
-
notice of plan completion, final account and eligibility of debtors
for discharge -
Chapter 13 case management order
-
motion to amend confirmation order to provide for correct arrearage
-
notice of consummation of Chapter 13 plan
-
trustee notice to debtor and creditors of filed claims, classification,
and proposed distribution -
notice of hearing for payment of attorney fees
-
motion for disbursement of debtor settlement proceeds
-
final decree
-
notice of discharge on a case closed as no liability (NL)
-
notice of dismissal on a case closed as no liability (NL)
-
notice to creditors and others of provisions
-
motion to advance mortgage
-
motion to forgive missed payments
-
motion to add missed payments to mortgage arrearage
-
motion and notice to allow claims
-
motion to borrow money to purchase a vehicle
-
declaration of employee of trustee office
-
motion regarding automatic stay not specifically mentioning the IRS
-
order returning documents to debtor
-
motion to permit postpetition financing
-
motion to suspend payments
-
motion to substitute attorney
-
motion to dismiss
-
trustee recommendations concerning claims
-
trustee opposition/objection to confirmation of plan
-
conditional dismissals
