1.4.19 Automated Underreporter Managers and Coordinators Handbook

1.4.19.1  (06-01-2006)
Overview

  1. Automated Underreporter (AUR) cases are built from two primary sources: the Individual Master File (IMF) which contains information reported to IRS by taxpayers on Form 1040, Form 1040A, or Form 1040EZ, and the Information Returns Master File (IRMF) which contains information submitted by payers of Form W-2, Form 1099-DIV, Form 1099-INT, etc. The IRMF is matched with the IMF to verify all income is reported. Underreporter cases result when computer analysis detects a discrepancy between the two data sources.
  2. The information documents in the W-2 series should be attached to the tax return when it is filed. These documents include:
    • Form W-2, Wage and Tax Statement
    • Form W-2C, Statement of Corrected Income and Tax Amounts.
    • Form W-2G, Statement for Recipients of Certain Gambling Winnings.
  3. The information documents in the 1099 series are not required to be attached to the tax return when it is filed. These documents include:
    • Form 1099-A, Acquisition or Abandonment of Secured Property
    • Form 1099-B, Proceeds from Broker and Barter Exchange Transactions
    • Form 1099-C, Cancellation of Debt
    • Form 1099-DIV, Dividends and Distributions
    • Form 1099-G, Certain Government Payments
    • Form 1099-INT, Interest Income.
    • Form 1099-LTC, Long Term Care and Accelerated Death Benefits
    • Form 1099-MISC, Miscellaneous Income
    • Form 1099-OlD, Original Issue Discount
    • Form 1099-PATR, Taxable Distributions Received from Cooperatives
    • Form 1099-Q, Payments from Qualified Education Programs
    • Form 1099-R, Total Distributions from Pensions, Annuities, Retirement or Profit-sharing Plans , IRAs, Insurance Contracts, etc.

      Note:

      Form 1099-R should be attached if there is tax withheld.

    • Form RRB-1099, Payments by the Railroad Retirement Board.
    • Form 1099-S, Proceeds from Real Estate Transactions
    • Form 1099-SA, Distributions from an HSA, Archer MSA, or Medicare + Choice MSA
    • Form SSA-1099, Social Security Benefits.
  4. The schedules in the K-1 series are not required to be attached to the tax return when it is filed. These schedules include:
    • Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, Etc.
    • Schedule K-1 (Form 1065), Partner’s Share of Income, Credits, Deductions, Etc.
    • Schedule K-1 (Form 1120S), Shareholder’s Share of Income Credits, Deductions, Etc.
  5. Other information documents that are not required to be attached to the tax return when it is filed include:
    • Form 1098, Mortgage Interest Statement
    • Form 1098-E, Student Loan Interest Statement
    • Form 1098-T, Student Tuition Statement
    • Form 5498, Individual Retirement Arrangement Information
    • Form 5498-ESA, Coverdell ESA Contribution Information
    • Form 5498-SA, HSA, Archer MSA, or Medicare + Choice MSA Information
  6. Discrepant cases are grouped by the following:
    • subfile - a specific group of taxpayers with like issues, regardless of income type
    • category - a specific type of discrepancy (income, adjustments to income, credits, etc.)
    • sub-category - range of potential tax change

    These categories and sub-categories provide a logical system of criteria to select cases from the available inventory.

  7. After cases are selected from the inventory, they are worked according to procedures in IRM 4.19.3, IMF Automated Underreporter Program.
  8. Cases are selected and controlled by each AUR Campus.
    1. The Computing Centers (MCC in Martinsburg, West Virginia and TCC in Memphis, Tennessee) send tape information from the IRMF, Return Transaction File (RTF), Taxpayer Information File (TIF), and Payer Agent File. This information is downloaded to the AUR system.

      Note:

      Data from the TIF and Payer Agent File is updated weekly.

    2. A computer tape containing Form 4251 (Return Charge-out) data is printed on a Campus printer. Each Form 4251 contains a Social Security number (SSN), tax year, and other case identification information, represented on a bar code in numeric format. Returns are pulled by Federal Records Centers (FRC) and forwarded to the Campuses.
    3. Returns are controlled into the AUR system by scanning the bar code information of Form 4251 with a bar code scanner or by entering the SSN.
  9. Cases are received and entered into the AUR system by the clerical function. As cases are controlled in AUR, they are built into screening batches. Screening batches are requested by technical units to be worked.
  10. Tax examiners perform an in-depth analysis of each case. If the identified discrepant amount is resolved, the case is generally closed with no taxpayer contact. If the discrepant amount was not included on the return or otherwise resolved, the taxpayer is sent either:
    • CP 2501 - an initial contact letter (no tax calculation) that requests additional information or a
    • CP 2000 - a proposal to change tax which includes calculations and explanations.

      Note:

      Certain changes to withholding and/or excess SST can be adjusted without sending an AUR notice to the taxpayer.

  11. Process Codes (PC) are codes used to provide an audit trail for AUR case processing. IDRS reflects AUR PCs as pending actions until they post to Master File. Amended Notices and Statutory Notices update the existing control base. Other PCs are input during AUR processing. These PCs may require the case to be released from the work unit prior to batch release. For a complete list of PCs and consistency checks, see the Exhibit section of IRM 4.19.3.
    • Process Code 0X (except 09) is computer generated to designate how and by which organization the case has been selected.
    • PC 09 establishes an IDRS control base and reflects CP 2000 interest as pending.
    • Process Code 20 adjusts W/H and/or Excess SST. Letter 2893C is sent to advise the taxpayer, as outlined in IRM 4.19.3.
    • Process Code 30 establishes an IDRS control base when a CP 2501 is generated.
    • Process Code 55 establishes an IDRS control base when a CP 2000 is generated.
  12. Internal Process Codes (IPCs) are codes used to internally route cases requiring research, letters, or referral. A complete list of IPCs can be found in the Exhibit section of IRM 4.19.3.
  13. After all cases in the batch have been worked, the batches are released from the technical unit to the clerical function for appropriate action.
  14. For a list of abbreviations and definitions used in AUR processing, See Exhibit 1.4.19-1.

1.4.19.1.1  (06-01-2006)
AUR System Problem Reporting Procedures

  1. Refer any AUR system problems to the AUR coordinator following Campus direction.

1.4.19.1.2  (06-01-2006)
Action 61 Guidelines

  1. Action 61 Guidelines are the result of a task force initiated to provide timely and quality responses to taxpayer correspondence. For general guidelines refer to IRM 4.19.3.20.1.5

1.4.19.1.3  (06-01-2006)
Archived Cases

  1. Beginning in TY 2003, cases will no longer be archived. They will be maintained on the active AUR database.
  2. For TY 2000 and subsequent years, access the case data using View Case.
  3. For TY 1999 and prior, use the archive window.

    Note:

    The user does not have to access the archived data from the current AUR tax year. It can be accessed from any of the tax years located on the AUR system.

1.4.19.1.4  (06-01-2006)
Spousal Notices

  1. A second CP 2501/2000 notice may be generated for the spouse whenever the secondary spouse’s address has changed from the AUR tax year to the year of the latest filed return. The second notice is an exact duplicate of all the information contained in the original notice mailed to the primary taxpayer with the exception that the second notice contains the current address of the potential/probable ex-spouse.
  2. Statutory Notices of Deficiency are generated to each spouse, regardless of most recent address of record.
  3. See IRM 4.19.3.20.1.22 for more information on spousal notices.

1.4.19.1.5  (06-01-2006)
Statute of Limitations

  1. In general, assessments must be made within three (3) years after the return due date or filing date, whichever is later. An assessment may be made within six (6) years if there is a substantial omission [25% or more per IRC 2501 (e)] of gross income.
  2. The statute can be extended by a mutual written agreement between the IRS and the taxpayer(s) via Form 872, Consent to Extend the Time to Assess the Tax.
  3. The statute is suspended by the issuance of a Statutory Notice of Deficiency (90 day) Waiver.

    Note:

    Statute cases and the use of Form 872 should be kept to a minimum. However, if it is not possible to timely work and/or timely close these cases, Form 872 should be used.

  4. A request for prompt assessment of tax on the estate of a deceased taxpayer limits the statute period for assessment of tax to 18 months after the written request is properly filed or to the normal statute date, whichever is earlier.
  5. Statute awareness is a vital process to the performance of identifying statute cases in the Internal Revenue operations. The Statute Awareness Program was created to minimize barred assessments and erroneous abatements. For information on conditions, which may extend the Assessment Statute Expiration Date (ASED), Refund Statute Expiration Date (RSED), or Collection Statute Expiration Date (CSED), see IRM 25.6.5, Statute of Limitations-Assessments.
  6. Employees who deal with statute related issues must be able to identify statute imminent or expired periods for assessing, refunding, and collecting tax on IMF, BMF, and IRAF accounts.
  7. Cases indicating an increase in tax and imminent statute expiration (within 90 days) are routed to the Campus Statute function. Claims/cases indicating a decrease in tax are resolved by the AUR reconsideration function. See IRM 21.5.1, General Adjustments, for Category A criteria and claim disallowance procedures.

1.4.19.2  (06-01-2006)
Controlling Work - General

  1. AUR cases to be analyzed by AUR tax examiners are built into batches, which are then divided into work units. It is the manager’s responsibility to monitor and control work coming through their unit.
  2. Each batch is identified with a five-digit number.
    1. The first two digits of the batch number are used to describe the batch type.
    2. The next three numbers are used to describe the sequential number of a regular batch (001, 002, 003, etc. through 999), or the Unit Location Number of a Unit Suspense Batch (Types 36, 42, 45, 54, 56, 62, 65, 75, 76, 77, or 92).
  3. Each case is assigned a nine-digit Case Sequence Number (CSN). The CSN corresponds to the location of a case within a batch. A CSN is composed of different elements dependent upon whether the case is in a suspense batch or a regular batch.
  4. The CSN of a regular batch consists of four sections. The description of the numbers in sequence are:
    1. The first two numbers are the batch type.
    2. The next three numbers are the batch sequence number.
    3. The next two numbers are the work unit containing the case. Stat Notices are filed in CSN order.
    4. The last two numbers are for the document number within the work unit.
  5. The CSN of a suspense batch consists of three sections. The description of numbers in sequence are:
    1. The first two numbers are the batch type.
    2. The next three numbers are the batch sequence or the location of a Unit Suspense Batch.
    3. The last four numbers are the sequence number of a case within the batch. When the document number reaches 9,999 the batch sequence number will increase by one and the document number within the batch will start at 0001.
  6. The CSN is displayed on the Case History Screen.
  7. The CSN is valid as long as the original batch remains intact and in order during processing. If a case is removed from its original location in the batch and is not returned to it, the CSN will not be valid for locating the case. A new CSN is assigned when the case is built to a new batch.
  8. To view the history of a case anywhere on the AUR system, select Case history from the reView option on the main menu.

    Note:

    To review the history of a case assigned to your technical unit, select Case history from the Case sub-menu of the Control option on the Analysis menu.

  9. Clerical queries and searches the status of a case by selecting Case history from the Case option of the C ontrol menu.
  10. The batch status code defines the status of the batch at any time during processing. The acceptable batch status codes and their meanings are:
    RT (RTF Download) RTF Data has been downloaded for an extract.
    Blank (No Status) batch is being assembled (unassociated status).
    AB (Associated Batch) batch association is completed.
    AG (Aged Batch) batch has met appropriate suspense time frames.
    ST (Selected Transfer) batch has been transferred to the unit.
    CB (Cancel Batch) unit has canceled the batch.
    AU (Assigned to Unit) batch is assigned to unit.
    BF (Batch Finished) batch has completed technical unit processing.
    RB (Release Batch) batch is released by Control.
    DC (Disassembly Complete) after RB has been disassembled by Control.
    SB (Suspense Batch) batch is suspended.

1.4.19.2.1  (06-01-2006)
Batch Types

  1. Batch Types 01–19 — Screening Association — Cases are ordered into inventory in groups referred to as extracts. As case information for these extracts is downloaded into AUR, it is assigned a batch type number that ranges sequentially from 01 through 19. These digits represent the extract number. The clerical function builds the initial screening batches and holds them until requested by a technical unit through the Batch Request option.
  2. Batch Types 20-27 - Auto-Generated Notice - Beginning with TY 2003, certain AUR inventories bypass the physical analysis/screening phase of the program and have CP 2000s systemically generated. This process is referred to as Auto-Generated Notices(AGN). These cases will be systemically moved from extracts 20-27 and assigned to Batch Types 20-27. No clerical action is required for these cases during analysis batch building.
  3. Batch Type 28 - Auto-Generated Notice Fallout Screening Batch -Cases systemically identified as auto-generated notice must pass all the AUR checks for new transactions and certain other conditions prior to the systemic generation of the CP 2000. The cases that fail these checks are systemically moved into Extract 28 for normal case analysis/screening batch building to BT 28. When the system systemically moves cases to extract 28, Forms 4251 are generated for each case being moved.

    Note:

    The AUR Training Data Base uses BT 26, 27 and 28 for training batch numbers.

  4. Batch Type 29 — Priority Screening —Screening cases in this batch type may require expedited processing. Technical managers should follow Campus direction for requesting these batches.
  5. Batch Type 30 — Missing Return Suspense — There are two types of cases assigned to Batch Type 30. Cases where FRC pulled the wrong DLN (IPC WP) and cases where the system has reordered the return automatically based on the reorder date input by the AUR coordinator. Internal Process Code 0A is generated when the system reorders the return.

    Note:

    If the returns are not built to Batch Type 31 (Complete Screening Cases) within 60 days, the cases are systemically closed with PC 29.

  6. Batch Type 31 — Complete Screening Cases — Cases previously assigned to Batch Type 30 and Batch Type 32 are assigned to Batch Type 31 when the return or data is received. These batches are available for processing by technical units.
  7. Batch Type 32 — Missing Data Suspense — Cases where the TIF or IRP data is missing are built into Batch Type 32. If the data is not received within 45 days, the system assigns PC 28 to the case. If the data is received prior to 45 days, the case is assigned Batch Type 31.
  8. Batch Type 33 — Screening Research Complete — Cases that have received the requested research are built into Batch Type 33. These batches are available for processing by technical units. The cases will have IPC 0A, additional return requested.
  9. Batch Type 34 — Screening Research Suspense — Screening Research Suspense Batch numbers are 34000-599, requests for additional return (IPC 0A). The Aged Screening Research Pull List is generated weekly for cases that have not been completed within 60 days from the request date. The cases are systemically closed with PC 29.

    Exception:

    Filing status 3 (married filing separate) cases will not automatically close if the research is not received. These cases are assigned to Batch Type 33 and are available for request and processing by the technical units.

  10. Batch Type 35 — Miscellaneous Referrals — Cases that require additional technical assistance are built into this batch. These cases must have a current IPC 0D. These batches are available for request and processing.
  11. Batch Type 36 — Screening Unit Suspense — Cases, which require technical determination from the manager or lead tax examiner, are transferred by the tax examiner. The system automatically generates IPC 0E and moves the cases to the unit suspense batch. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.
  12. Batch Type 37 — Released Unit Suspense — Completed cases from Batch Type 36 are released to the designated area for clerical retrieval. The clerical function builds the cases into Batch Type 37, verifies the PC/IPC, and releases the cases to the appropriate area based on the PC/IPC.
  13. Batch Type 38 — Remail CP 2000/Recomp —When Batch Type 59 is built, undeliverable CP 2000 and recomputation notice cases with an address update are rejected by the system. The clerical function builds rejected cases into Batch Type 38. The system assigns new notice dates when a better address is identified as well as generates amended notices. The system moves the cases to Recomp/Amended/PC55 Suspense Batch Type 55.
  14. Batch Type 39 — Screening Rejects — When a notice is rejected, the clerical function pulls the case from the suspense file and builds into Batch Type 39. These batches are available for request and processing by the technical units.
  15. Batch Type 40 — CP 2501 Suspense —Cases with a current PC 30 are systemically assigned to Batch Type 40 in CSN order. The cases remain in Batch Type 40 until a response is received, the notice is returned undeliverable, or the allotted suspense time frame expires.
  16. Batch Type 41 — CP 2501 Response — CP 2501 cases that receive a taxpayer’s response are built into Batch Type 41 by the clerical function and are available for request and processing by technical units. Batch Type 41 has one IRS received date.
  17. Batch Type 42 — CP 2501 Unit Research Suspense —Tax examiners working CP 2501 cases assign IPC 3A when requesting additional returns (amended returns, Forms 1040X, etc.) The system automatically re-batches the case to the appropriate unit suspense batch based on the IPC and the user identification number (UID) of the tax examiner. These cases are suspended in the unit and should be monitored by the tax examiner and the manager/lead to ensure the requested research is received and timely actions are taken.
  18. Batch Type 43 — CP 2501 Miscellaneous Referrals —CP 2501 response cases requiring technical assistance are assigned IPC 3D which systemically moves the cases to Batch Type 43. The batches are available for request and processing by the technical units.
  19. Batch Type 44 — CP 2501 Priority Response — CP 2501 response cases that should receive priority handling are built to Batch Type 44, including responses with IRS received dates of 20 or more days old. These batches are available for request and processing by the technical units. Batch Type 44 may have multiple IRS received dates.
  20. Batch Type 45 — CP 2501 Unit Suspense — Cases requiring a technical determination by the manager or lead tax examiner (IPC 3E) and cases requested to work (Request Type W) are systemically moved to Batch Type 45. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.
  21. Batch Type 46 — CP 2501 Response Release — Completed cases from Unit Suspense Batch Types 42, 45, 54 and 64 are released to the designated area for clerical retrieval. The clerical function builds these cases into Batch Type 46, verifies the PC/IPC and releases the cases to the appropriate area based on the PC/IPC.
  22. Batch Type 47 — CP 2501 Letter Suspense — CP 2501 cases requiring a letter are systemically moved to Batch Type 47 based on the assignment of IPC 3L and 3S by the tax examiner. The cases are filed in CSN order based on the letter date and remain in Batch Type 47 until a response is received, the letter is returned as undeliverable, or the allotted suspense time frame expires.
  23. Batch Type 49 — CP 2501 No Response —Cases that do not receive a taxpayer response within the allotted suspense time frame are built into Batch Type 49. The batches are available for request and processing by the technical units.
  24. Batch Type 50 — CP 2000 Suspense — Cases with a current PC 55 and no amended indicator are systemically moved into Batch Type 50. The cases are filed in CSN order based on notice date and remain in this suspense batch until a response is received, the notice is returned undeliverable, or the allotted suspense time frame expires.
  25. Batch Type 505xx - Auto-Generated Notice CP 2000 Suspense Batch - Auto-Generated Notice cases that clear all system checks and generate a CP 2000 are systemically assigned to Batch Type 505xx for the normal suspense period. These cases are assigned a suspense CSN and do not have generated chargeouts, case labels or folders.
  26. Batch Type 51 — CP 2000/Recomp Agreed Response —Fully agreed CP 2000 and recomputation notice response cases are built into Batch Type 51 by the clerical function. When clerical updates the batch to “RB” status, the system automatically changes the process code to PC 67, creates and posts the assessment record, and closes the control base on these cases. Batch Type 51 may have multiple IRS received dates.
  27. Batch Type 52 — CP 2000/Recomp Disagreed Response —Disagreed CP 2000 and recomputation notice response cases are built into Batch Type 52 by the clerical function. The batches are available for request and processing by the technical units. Each Batch Type 52 has one IRS Received Date.
  28. Batch Type 53 — CP 2000/Recomp Priority Response — Fully agreed and/or disagreed CP 2000 and Amended CP 2000 response cases may be built into Batch Type 53 based on an IRS received date of 20 or more days old. Batch Type 53 is available for request and processing by the technical units. Batch Type 53 may have multiple IRS Received Dates.

    Note:

    Local management has the option to batch fully agreed cases to Batch Type 51 regardless of age.

  29. Batch Type 54 — CP 2501 Second Response Unit Suspense — Cases with a response to a CP 2501 subsequent letter issued to the taxpayer are assigned to Batch Type 54. During the batch building function, the system transfers the cases to the tax examiner who sent the subsequent letter. The cases are routed to the appropriate unit. Managers should be aware of the receipt and timely distribution within the unit.
  30. Batch Type 55 — Recomputed Amended/PC 57 Suspense — Cases with a current PC 59, 57, or 55 with an amended indicator are systemically moved to Suspense Batch Type 55 and are filed in CSN order based on the notice date. Cases remain in this suspense batch until a response is received, the notice is returned as undeliverable, or the allotted suspense time frame expires.

    Note:

    CP 2000 cases that require a manual interest computation are suspensed in Batch Type 55.

  31. Batch Type 56 — CP 2000 Second Response Unit Suspense — Recomputation notice (PC 59); CP 2000 after a CP 2501 (PC 57); IPC 6L, or 6S responses are worked by the tax examiner who issued the notice or letter. When Batch Type 56 is built, the system transfers the cases to the tax examiner who sent the notice or letter. Cases are routed to the appropriate unit. Managers should be aware of the receipt and timely distribution within the unit. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.

    Note:

    Local management has the option to use Batch Type 51 for fully agreed CP 2000 after CP 2501 (PC 57) and recomputed (PC 59) notices.

  32. Batch Type 58 — Late CP 2000 Response (Stat Generated)— Cases where a Statutory Notice has been generated but has not been mailed due to receipt of a response are built to Batch Type 58. These batches are available for request and processing by the technical units. Batch Type 58 may have multiple IRS received dates.
  33. Batch Type 59 — Aged CP 2000 Stat Preparation —CP 2000, recomputation notice, or IPC 6L or 6S cases, which have either met the allotted suspense time frames or are true undeliverables are built into Batch Type 59. The system automatically updates the Process Code to PC 75 for issuance of a Statutory Notice. Batch Type 59 is not requested or processed by the technical units.
  34. Batch Type 60 — CP 2000 Letter Suspense— CP 2000 cases requiring a letter are systemically moved to Batch Type 60 based on the assignment of IPC 6L or 6S. These cases are filed in CSN order based on the letter date and remain in Batch Type 60 until a response is received, the letter is returned as undeliverable, or the allotted suspense timeframe expires.
  35. Batch Type 61 — Manual Interest Rejects— Cases with Reject Codes 1, 3, and 4–7 and cases with a current IPC MI are built into Batch Type 61 and are available for request and processing by technical units. The interest computation date, determined by local management, is input by the technical manager when the batch is updated to “AU” status.
  36. Batch Type 62 — CP 2000 Unit Research Suspense — Tax examiners working CP 2000 response cases assign IPC 6A when requesting additional returns (amended/1040X/etc.) The system automatically re-batches the case to the appropriate unit suspense batch based on the IPC and UID of the tax examiner. These cases are suspended in the unit and should be monitored by the tax examiner and the manager/lead to ensure the requested research is received and timely actions are taken. Completed cases are released to the unit’s designated area for clerical retrieval.
  37. Batch Type 63 — CP 2000 Miscellaneous Referral — CP2000, recomputation notice, or IPC 6L or 6S responses requiring assistance are built into Batch Type 63. The case must have a current IPC 6D. These cases are available for request and processing by the technical units.
  38. Batch Type 64 — Letter Reject Unit Suspense — Cases with a current IPC 3L, 3S, 6L, 6S, 8L, 8S, or 8M and the letter rejected are built into Batch Type 64. The system transfers these cases to the originating tax examiner. Cases are routed to the appropriate unit. Managers should be aware of their receipt and timely distribution within the unit.
  39. Batch Type 65 — CP 2000 Unit Suspense — Cases requiring a technical determination by the manager or lead tax examiner (IPC 6E) and cases requested to work (Request Type W) are moved by the system to Batch Type 65. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.
  40. Batch Type 66 — CP2000 Response Release — Completed cases from Batch Types 56, 62, 64, and/or 65 are released to a designated area for Clerical retrieval. The clerical function builds the cases into Batch Type 65, verifies the PC/IPC, and releases the cases to the appropriate area based on the PC/IPC.
  41. Batch Type 67 — Partially Agreed — Partially agreed response cases with IPC RN are assigned to Batch Type 67. When the batch is updated to “AB” status, the IPC RN is converted to PC 59. When clerical updates the batch to “RB” status, the system updates the case to PC 67 and creates and posts an automatic assessment record.
  42. Batch Type 68 — STN90 Prep — Undeliverable Statutory Notice cases with a post office forwarding address or a new address on the system and cases the tax examiner has identified as requiring an STN90 Statutory Notice are built into Batch Type 68. Batch Type 68 is not requested or processed by the technical units.
  43. Batch Type 70 — Statutory Notice Suspense — Cases with a current PC 75, 77, or 95 and those with IPC 8L, 8S, or 8M are systemically moved into Batch Type 70. The cases are filed in CSN order based on the notice date and remain in the suspense batch until a response is received or the allotted suspense timeframe expires.
  44. Batch Type 71 — Statutory Notice Agreed Response — Fully agreed responses to Statutory Notice cases with a current PC 75, 95, or IPC 8L are built into Batch Type 71 by the clerical function. When the clerk updates the batch to ” RB” status, the system automatically updates the Process Code to PC 87 and creates and posts an automatic assessment record. Batch Type 71 may have multiple IRS Received Dates.
  45. Batch Type 72 — Statutory Notice Disagreed Response— Disagreed Statutory Notice response cases are built into Batch Type 72. Batch Types 72 are available for request and processing by the technical units. Each Batch Type 72 has one IRS received date.
  46. Batch Type 73 — Statutory Notice Miscellaneous Referral — Statutory Notice cases requiring technical assistance are built into Batch Type 73. The current IPC must be 8D. Batch Types 73 are available for request and processing by the technical units.
  47. Batch Type 74 — Statutory Notice Priority Response — Fully agreed and/or disagreed Statutory Notice response cases can be built into Batch Type 74 based on an aged IRS received date of 10 days or older. Batch Types 74 are available for request and processing by the technical units. Batch Types 74 may have multiple IRS received dates.

    Note:

    Local management has the option to use Batch Type 71 for fully agreed responses with a PC 75 or 77, regardless of the IRS received date.

  48. Batch Type 75 — Statutory Notice Unit Suspense — Cases requiring a technical determination by the manager or lead tax examiner (IPC 8E) and cases requested to work (Request Type W) will be moved by the system to Batch Type 75. Cases remain in this suspense batch until a response is received, the notice is returned as undeliverable, or the allotted suspense time frame expires.
  49. Batch Type 76 — Statutory Notice Second Response Unit Suspense — Responses for cases with Stat IPC 8F, 8L, 8S, 8M, and PC 95 are built into Batch Type 76. When Batch Type 76 is built the system transfers the cases to the tax examiner who issued the notice or letter. Cases are routed to the appropriate unit. Managers should be aware of the receipt and timely distribution within the unit. Cases are held in the unit until the issue is resolved and the case is released to the unit’s designated area for clerical retrieval.

    Note:

    If the PC 95 or IPC 8L response is fully agreed, local management has the option to use Statutory Agreed Response Batch Type 71.

  50. Batch Type 77 — Statutory Notice Unit Research Suspense — Cases with IPC 8A are systemically moved to the appropriate unit suspense batch, based on the IPC and the tax examiner’s UID. These cases are suspended in the unit and should be monitored by the tax examiner and manager/lead to ensure the requested research is received and timely actions are taken. Completed cases are released to the unit’s designated area for clerical retrieval.
  51. Batch Type 79 — Statutory Notice Defaults — Statutory Notice cases (PC 75, 95, and IPC 8L, 8S) that have met the allotted suspense timeframes are built into Batch Type 79. When the clerk updates the batch to “RB” status, the system automatically updates the Process Code to 90 and creates and posts an automatic assessment record.
  52. Batch Type 81 - Reconsideration Beginning in November 2006, closed cases in Batch Type 96 can be built to BT 81 for controlling and tracking on the AUR system. These batches are available for request and processing by the technical units.
  53. Batch Type 82 - Reconsideration Suspense Beginning in November 2006, reconsideration cases in BT 81 that require subsequent correspondence or research are systemically moved to BT 82 upon assignment of IPC 9A, 9E or 9L.
  54. Batch Type 84 — Cases with New Actions— Cases the system has identified with new actions since batches or cases were released by the tax examining units are built to Batch Type 84 as follows:
    • 84001-299 — Screening cases with new actions
    • 84300-499 — CP 2501 cases with new actions
    • 84500-799 — CP 2000 cases with new actions
    • 84800-999 — Stat Notice cases with new actions

    These batches are available for request and processing by the technical units.

  55. Batch Type 85 — Re-mail Statutory Notices — Undeliverable Statutory Notices are targeted to Batch Type 85. When the batch is built, the system checks each SSN for a new address. If a new address is present, the SSN is accepted into the batch and the system automatically generates a new Statutory Notice when the batch is updated to “RB” status. If there is no better address or if the case is other than PC 75, the system does not accept the SSN in Batch Type 85.
  56. Batch Type 86 — Statutory Notice Response Release — Completed cases from Batch Types 64, 75, 76, or 77 are released to a designated area for clerical retrieval. The clerical function builds the cases into Batch Type 86, verifies PC/IPC, and releases the cases to the appropriate area based on the PC/IPC.
  57. Batch Type 87 — Partial Agreed Statutory Notices — Partially agreed Statutory Notice cases with IPC SR are built into Batch Type 87. When the batch is updated to ” AB” status, the IPC SR is converted to PC 95. When the clerk updates the batch to “RB” status, the system updates the case to PC 87 and creates and posts an automatic assessment record.
  58. Batch Type 89001 - Bankruptcy Suspense Cases- Cases where the tax examiner has committed PC 98 are systemically assigned to Batch Type 89001. These cases are monitored by the tax examiners and remain in this suspense batch until the tax examiner requests the case to complete processing.
  59. Batch Type 89002 - Innocent Spouse Suspense Cases- Cases where the tax examiner has committed PC 99 are systemically assigned to Batch Type 89002. These cases are monitored by the tax examiners and remain in this suspense batch until the tax examiner requests the case to complete processing.
  60. Batch Type 90 — Employee Screening — Employee cases that are downloaded to the AUR system are built into Batch Type 90. The employee designated to work employee cases builds these cases to this batch type.
  61. Batch Type 91 — Employee Suspense — Employee cases, which the tax examiner has issued CP 2501, CP 2000, Recomputation Notice, Statutory Notice, or sent a letter to the taxpayer, are built into Batch Type 91. These cases remain in this batch type until they are closed.
  62. Batch Type 92 — Employee Unit Suspense — Employee cases the system identifies during processing which require a technical determination or additional information and employee cases with IPC LC, LR, or UR are built into Batch Type 92. Cases can have notices or letters issued. These cases remain in Batch Type 92 until they are closed.
  63. Batch Type 93 — Declared Disaster— During processing, cases identified with a disaster zip code are built into Batch Type 93. Disaster batches cannot be closed until after the disaster end date when the clerical function updates the batches to continue AUR case processing. Batch Type 93 is divided as follows:
    • 93001–299 Screening Disaster Suspense
    • 93300–399 CP 2501 Disaster Suspense
    • 93400–699 CP 2000 Disaster Suspense
    • 93700–799 CP 2000 Statutory Prep Disaster Suspense
    • 93800–899 Stat Disaster Suspense
    • 93900-999 Stat Disaster Default Suspense
  64. Batch Type 94 — Fraud Referral Suspense— When the tax examiner determines a case meets potential fraud criteria, IPC 3F, 6F or 8F is assigned. The system automatically moves cases with these IPCs to Batch Type 94 during systemic batch disassembly. Batch Type 94 is made available for review by the Examination Operation.
  65. Batch Type 95 — Review — Cases identified for review are built into this batch type as follows:
    • Batch Type 95001-199 — Reserved.
    • Batch Type 95200-399 — CP2000 Notice Review.
    • Batch Type 95400-499 — Reserved.
    • Batch Type 95500-599 — CP 2000 Sort Code/Override Indicator Review.
    • Batch Type 95600-799 — Pre-Statutory Notice Review.
  66. Batch Type 96 — Closure Suspense — Cases with a closure process code are systemically assigned to Batch Type 96 when the clerk updates the batch to “RB” status.

    Note:

    Beginning in November 2006, the ability to control and track closed cases (reconsideration cases) should be available. Cases will move from Closure Batch Type 96001 to Reconsideration Batch Type 81. Closed Reconsideration cases are systemically moved to Batch Type 96002 upon assignment of IPCs 9F, 9I, 9N, 9P, or 9R.

  67. Batch Type 97 — Lost Response Suspense — Cases where a response has been received but cannot be located for association with the correct case are systemically assigned to Batch Type 97. This batch may also includes cases where the system has indicated new correspondence has been received when clerks are building Batch Types 59 and 79, or when verifying process codes. When IPC ” LR” is input, the system moves the case to this batch type.
  68. Batch Type 98 — Lost Case Suspense— SSNs/cases where the physical case file cannot be located are systemically assigned to Batch Type 98. When IPC “LC” is input by a tax examiner or clerk, the system moves the case to this batch type.
  69. Batch Type 99 — Unassociated Response Suspense — Responses where the case file cannot be located and associated with the response are systemically assigned to Batch Type 99. When the IPC “UR” is input, the system moves the case to this batch type.

    Note:

    See IRM 4.19.2.5, Automated Underreporter Control System, for more detailed information on all Batch Types.

1.4.19.2.1.1  (06-01-2006)
Requesting Batches

  1. The unit manager is responsible for monitoring the workload and determining the need to request additional work for their unit.
  2. To request a batch:
    1. Select Control from the main menu
    2. Select Request batch from the Batch menu. The Request Batch window displays with the cursor in the BATCH TYPE field.
    3. Enter the two-digit batch type (for example, 29 — Priority Screening). Available batches (in AB status) for the entered batch type display in the BATCH NUMBER field. The cursor will move to the SELECTION field.
    4. Enter “Y” in the SELECTION field(s) that corresponds with the requested batch(es).
    5. Press <F4> to commit. A message displays indicating the records have been committed. These batches are now available for your unit to work.

      Note:

      You may enter ” 00″ (zero, zero) in the batch type field. The Request Batch screen displays all batches in scheduled transfer (ST) status for your Unit location. Update the selected field as necessary.

      Note:

      When a batch is in ST status you can remove the “Y” and press <F4> (to commit) to cancel the batch request.

    6. Press <F8> to exit.
  3. Batches that are physically in the unit, need to be updated to AU (Assigned Unit) using the Batch Status/Location window. To update a batch:
    1. Select Control from the main menu.
    2. Select Status/location from the Batch menu. The Batch Status/Location window displays with the cursor in the BATCH field.
    3. Enter the five-digit batch number in the BATCH field. The current status and location displays. The cursor l moves to the NEW STATUS field.

      Note:

      When updating Manual Interest batches (Batch Types 61) to “AU” status, the intended notice date needs to be input. The system prompts for this date. The batch needs to be released in time to meet the chosen notice date. If not, clerical has to update the batch to “AB” status, the batch must be assigned again, another notice date chosen, and the cases in the batch reworked. When originally assigning the batch, a later date may be chosen if it appears that additional time will be needed to compute the interest and complete the batch. Press the F6 <LIST> key to view available notice dates. Managers must closely monitor batch types 61.

    4. Enter “AU” in the NEW STATUS field.

      Note:

      When updating a batch to “AU” status and some work units have been completed, the message “WORK UNITS IN THIS BATCH ARE COMPLETED. PRINT COMPLETED WORK UNIT REPORT.” appears. This report can be accessed through the Batch menu, Status Location window, and R eport option.

    5. Press <F4> to commit. A message displays indicating the records have been committed. These batches are now available for your unit to work.
    6. Press <F8> to exit.
  4. Batches in “ST” and “AU” status can be cancelled. This can be done even if some of the cases have been worked. Any work units that have not been completed will need to be reworked when the batch is reassigned. To cancel a batch:
    1. Select Control from the main menu.
    2. Select Status/location from the Batch sub-menu. The Batch Status/Location window displays with the cursor in the BATCH field.
    3. Enter the five-digit batch number in the BATCH field. The current status and location displays. The cursor moves to the NEW STATUS field.
    4. Enter “CB” in the NEW STATUS field.
    5. Press <F4> to commit. A message displays indicating the records have been committed.
    6. Press <F8> to exit.

1.4.19.2.1.2  (06-01-2006)
Releasing Batches

  1. When a batch of work has been completed it needs to be updated to Batch Status “BF” . To release a batch:
    1. Select Control from the main menu.
    2. Select Status/location from the Batch menu. The Batch Status/Location window displays with the cursor in the BATCH field.
    3. Enter the five-digit batch number in the BATCH field. The current status and location displays. The cursor moves to the NEW STATUS field.
    4. Enter “BF” in the NEW STATUS field. The system displays the following message: “CHECKING CASES IN BATCH” . See (2) and (3) below.
    5. Press <F4> to commit. A message displays indicating the records have been committed.
    6. Press <F8> to exit.

    Note:

    Before Manual Interest batches (BT 61) can be updated to BF status, the system checks to see if the designated notice date has passed. If the date to generate the notice has passed, the cases need to be reworked.

  2. After entering “BF” Status Code, the system checks to see if any of the following conditions apply:
    1. Tax examiner has not released a work unit or case.
    2. No PC has been assigned since the batch was assigned to the unit.
    3. A defect code indicator remains on the case.
    4. A new transaction has posted to the tax account.
    5. A new payer agent has posted.
    6. A case in the batch has been requested by another user.
    7. Correspondence from the taxpayer has posted.
    8. An “Over $100,000″ tax increase indicator.
    9. A Special Paragraph is present on the CP 2501 or CP 2000 notice.
    10. An Open Paragraph is present on a Correspondex letter.
    11. Action required due to Universal access.

    Note:

    If cases meet any of the above criteria, the SSN of each one displays with an indicator (asterisk) in the appropriate column on the Cases in Error screen. To obtain a hard copy of the information, the Cases in Error listing may be printed. For error conditions and the action required to correct each one, See Exhibit 1.4.19-2.

    Note:

    The cases can be transferred to unit suspense for correcting. Special Paragraphs need to be reviewed by the manager. The manager must select reView from the main menu, Manager then Review from the sub-menu. Select the CP 2501 or CP 2000 PARAGRAPHS window based on the PC of the case, and review the Special Paragraph. Make changes, if required. When the window is edited, the paragraph indicator no longer displays.

  3. The Bypass Letter option is available on the Cases in Error screen. Follow Campus direction for this option. To bypass letter paragraphs, click in the LETTER BYPASS field and press <Esc> to exit.

    Caution:

    By using the Bypass Letter option you are releasing work without reviewing Open Paragraphs for errors in grammar and spelling or for content.

1.4.19.2.1.3  (06-01-2006)
Updating Unit Suspense Batch Transfers

  1. The Update Suspense option allows profiled users to transfer an entire unit suspense batch to another user. This may be necessary when collapsing units or changing programs (i.e., screening to response).
    1. Select Control from the main menu.
    2. Select Update suspense from the Batch menu. The Control Menu window displays, with the cursor in the BATCH field.
    3. Enter the unit suspense batch number in the BATCH field and the new UID number in the TO UID NUMBER field.
    4. Press <F4> to commit.
    5. Press <F8> to exit.

1.4.19.2.2  (06-01-2006)
Work Units - General

  1. Batches, with the exception of suspense batches, are divided into work units. The number and volume of work units is determined by the AUR coordinator. The sixth and seventh digits of the nine-digit CSN refer to the work unit and the eighth and ninth digits identify the sequence number of a case within the work unit.

1.4.19.2.2.1  (06-01-2006)
Assigning Work Units

  1. Before analyzing cases within a specific work unit, the work unit must be assigned to a user identification number (UID). To do this, tax examiners select the Assign Work Unit window and input the appropriate entries.
  2. To assign a Work Unit:
    1. Select Control from the main menu.
    2. Select Assign from the Work unit menu. The Assign Work Unit window will display, with the cursor in the BATCH field.
    3. Enter the five-digit batch number. The cursor will move to the WORK UNIT field.
    4. Enter the two-digit work unit number. The cursor will move to the ACCEPT field.
    5. Enter “Y” to accept the work unit. The SSNs of the work unit will display in the SSN fields.
    6. Verify that these SSNs are part of the work unit.
    7. Press <F4> to commit. A message displays indicating the records have been committed.
    8. Press <F8> to exit.

1.4.19.2.2.2  (06-01-2006)
Reassigning Work Units

  1. Sometimes it is necessary to change the assigned UID of a work unit to another user. When a work unit is reassigned, it updates only unworked cases in a work unit. This option should be used to reassign a work unit when the assigned user is unable to complete the work unit.

    Note:

    Reassigning work units from one UID to another does not change the batch assignment of the work unit.

  2. To reassign a specific work unit :
    1. Select Control from the main menu.
    2. Select Uid update from the Work unit menu.
    3. Select Ssn from the Uid update pull-right menu. The Update Work Unit UID window displays, with the cursor in the BATCH field.
    4. Enter the five-digit batch number. The cursor will move to the WORK UNIT field.
    5. Enter the two-digit work unit number.
    6. Enter the new UID number. If any case in the work unit is being worked by another user (displayed on his/her terminal), the system generates an error message: “Case is being worked by (user UID)” . Have the user clear the case from his/her screen. Reenter the batch number. The cursor moves to the CURRENT UID NUMBER field.
    7. Enter “0″ (zero) to remove the UID number from the work unit. The work unit can be returned to the original batch.

      Note:

      If some of the cases in the work unit have been worked (PC is on the system), an error message displays. A UID must be assigned to partially completed work units. When the work unit is completed, it is released to the original batch.

    8. Press <F4> to commit or enter the UID number of the tax examiner you want to work the cases.
    9. Press <F4> to commit. A message displays indicating the records have been committed.
    10. Press <F8> to exit. All the cases in the work unit will be either returned to the batch or reassigned to the new UID number. Cases that had a PC entered on the system will retain the original tax examiner’s UID on the AUR history, unless the case is reworked.
  3. To reassign all work units for a specific UID number:
    1. Select Control from the main menu.
    2. Select Uid update from the Work unit menu.
    3. Select Uid from the Uid update pull-right menu. The Update All UID window displays, with the cursor in the CURRENT UID field.
    4. Enter the current user UID number. All work units assigned to the current UID display.
    5. Enter the new (reassigned) UID number in the NEW UID field.
    6. Press <F4> to commit. A message displays indicating the records have been committed.
    7. Press <F8> to exit.

    Note:

    Using the UID Update assigns all unworked cases to a new UID.

1.4.19.2.2.3  (06-01-2006)
Transferring Work Units

  1. When a work unit is transferred, to another tax examiner or another manager, the system moves all the cases in the work unit from the original batch to unit suspense. The cases are no longer part of the batch and cannot be returned to their original batch or within a work unit and are released individually. For example, use this option to transfer a work unit from the batch when the batch needs to be released and the work unit is not complete.

    Note:

    Transferred work units must have each case PC updated before release. Each case from the work unit has to be accepted individually. If the transferred work unit needs to be updated again, each case has to be updated individually.

  2. To transfer a work unit:
    1. Select Control from the main menu.
    2. Select Transfer from the Work unit menu, and Transfer from the pull-right menu. The Transfer Work Unit window displays, with the cursor in the BATCH field.
    3. Enter the five-digit batch number. The cursor moves to the WORK UNIT field.
    4. Enter the two-digit work unit number. The cursor moves to the TO UID NUMBER field.
    5. Enter the new UID number.
    6. Press <F4> to commit.
    7. Press <F8> to exit.

1.4.19.2.2.4  (06-01-2006)
Releasing Work Units

  1. A work unit must be released when all the cases in the work unit are complete. To release a work unit:
    1. Select Control from the main menu.
    2. Select Release from the Work unit menu. The Release Work Unit window displays with the cursor in the BATCH field.
    3. Enter the batch number of the work unit to be released. The cursor moves to the WORK UNIT field.
    4. Enter the work unit number. The system checks to verify that all cases in the work unit have been completed with a PC and there are no: New Transactions received on the Tax Account screen, Payer Agent information received, or New Correspondence received. As these cases are released, the system performs validity checks for each SSN (case) in the work unit.

      Note:

      If there is a discrepancy, the Cases in Error window overlays the Release Work Unit window, showing the SSN(s) of the cases in error. The work unit cannot be released until all error conditions are corrected. See Exhibit 1.4.19-2 for error conditions and the action required to correct each one.

    5. If there are no cases in error, or when all error conditions have been corrected, the cursor moves to the RELEASE field. Enter “Y” in the RELEASE field.
    6. Press <F4> to commit. A message displays indicating the records have been committed
    7. Press <F8> to exit. When the release of a work unit is complete, the UID is removed, indicating no ownership.

    Note:

    During the response phase, if research is requested on a case(s) IPC 3A, 6A, or 8A, the Unit Research Suspense window overlays the Release Work Unit window. These cases are systemically moved to the Unit Suspense batch and must be physically removed from the work unit.

1.4.19.2.3  (06-01-2006)
Cases

  1. Sometimes it is necessary to assign, reassign, transfer and release individual cases.

1.4.19.2.3.1  (06-01-2006)
Assigning Cases

  1. The Assign option from the Case menu is used to assign individual cases to your UID/workload. Cases must be assigned to the UID before any changes can be made. Examples of when this option might be used are: to correct a QR error or to rework a case that has been released either individually or in a work unit. To assign a case:
    1. Select Control from the main menu.
    2. Select Assign from the Case menu. The Assign Case window displays, with the cursor in the SSN field.
    3. Enter the SSN of the case to be assigned.
    4. Press <F4> to commit. A message displays indicating the records have been committed.
    5. Press <F8> to exit.

1.4.19.2.3.2  (06-01-2006)
Releasing Cases

  1. To release a case that is assigned to a user, use the Release Case window. To release a case.
    1. Select Control from the main menu.
    2. Select Release from the Case menu. The Release Case window displays, with the cursor in the SSN field.
    3. Enter the SSN of the case to be released. The system checks to verify that the case has been completed with a PC, that there are no New Transactions on the Tax Account screen, that there is no new Payer Agent information and that there is no New Correspondence. The case status is displayed. If the case being released belongs to a batch assigned to the unit it should be returned to the batch in CSN order. If the batch displayed is a Unit Suspense batch type, the work unit and sequence number will be blank. After releasing a case in unit suspense, place the case in the designated area for clerical retrieval.

      Note:

      If the system identifies a discrepancy, the Error window overlays the Release Case window. The case can not be released until all error conditions are resolved. See Exhibit 1.4.19-2 for error conditions and the action required to correct each one.

    4. If there are no errors on the case, or when all error conditions have been corrected, press <F4> to commit. A message displays indicating the records have been committed.
    5. Press <F8> to exit.

1.4.19.2.3.3  (06-01-2006)
Transferring Cases to Unit Suspense

  1. It may be necessary to transfer a case to the unit suspense batch, such as while waiting for assistance on the case or when another user needs to work a case. The manager may also need to transfer cases to other users. To transfer a case:
    1. Select Control from the main menu.
    2. Select Transfer from the Case menu and Transfer from the pull-right menu. The Transfer Case window displays, with the cursor in the SSN field.
    3. Enter the UID number to which the case is to be transferred.
    4. Press <F4> to commit. A message displays indicating the records have been committed.
    5. Press <F8> to exit.

1.4.19.2.3.4  (06-01-2006)
Updating Transferred Cases

  1. When using the Update Transfers function, the case must be in transfer status (i.e., the case has been transferred but not accepted by the new user.) To update a case transfer:
    1. Select Control from the main menu
    2. Select Transfer from the Case menu and Update from the pull-right menu. The Update Transfers window displays with the cursor in the SSN TO UPDATE field.
    3. Enter the SSN of the case to be updated. The cursor moves to the NEW UID field.
    4. Enter the new UID.
    5. Press <F4> to commit. A message displays indicating the records have been committed.
    6. Press <F8> to exit.

      Note:

      When in the Update Transfers window, multiple SSNs can be updated without exiting the screen by repeating steps 3 and 4 above.

1.4.19.2.3.5  (06-01-2006)
Requesting Cases

  1. When requesting a case to work, enter Request Code “W” . Request Code “W” generates a charge-out which the clerical function uses to pull, transfer, and route the case to the requester.
  2. To request a case:
    1. Select Control from the main menu.
    2. Select reQuest case from the Case menu.
    3. Enter the SSN. The Request Case window displays with the cursor in the REQUEST CD field.

      Note:

      The system displays a message if the case is not in a Suspense Batch.

    4. Enter “W” to work the case being requested. When Request Code ” W” is entered, a window will overlay the Request Case window.
    5. Enter “Y” in the TELEPHONE or PRP/CNGR field as applicable.
    6. Press <F4> to commit. A message displays indicating the records have been committed.
    7. Press <F8> to exit.

1.4.19.2.3.6  (06-01-2006)
Accepting Transferred Cases

  1. A case that has been transferred to a user must be accepted before it can be worked. Before accepting a case transfer, the physical case must be in the user’s possession. To accept a case transfer:
    1. Select Control from the main menu.
    2. Select Transfer from the Case menu, and Accept from the pull-right menu. The Accept Transfers window displays showing individual cases that have been transferred to your UID. The cursor will be in the ACCEPT field.

      Note:

      The Accept Transfers window is the same for accepting work units and individual cases.

    3. Enter “Y” in the ACCEPT column for each case being accepted. After entering “Y” for all the cases you choose to accept:
    4. Press <F4> to commit.
    5. Press <F8> to exit.

1.4.19.2.3.7  (06-01-2006)
Viewing Cases

  1. Each user can be given a profile, which allows them to view any case on the system. Beginning with TY 2003, a user can view cases in any of the six AUR sites (Universal View Case). The view case function is necessary for users who answer taxpayer telephone inquiries and for Notice reviewers, etc.

    Note:

    The status bar on the Case Analysis screen displays the site where the case is located.

  2. When a case is accessed as a View Only Case, only the following entries can be made on the case:
    1. Telephone number and contact hours on the Tax Account screen.
    2. Case notes on the Case Note screen.
    3. IR notes on the IR Note screen.
    4. All updated fields on the Taxpayer Information window.

      Note:

      Any other changes will not be saved to the AUR database.

  3. To view a case:
    1. Select reView from the main menu.
    2. Select View case from the reView menu. The History/View/Request Case window displays.
    3. Enter the SSN of the case to be viewed. The case to be viewed will display.
    4. Press <F8> to exit.

1.4.19.2.3.8  (06-01-2006)
Reassigning Cases

  1. The Case-UID Update option is used to reassign a single case to another user. This option is used when an employee is not available to work a case assigned to them or to transfer it to another user.
    1. Select Control from the main menu.
    2. Select Uid update from the Case menu and Case uid from the pull-right menu. The Update Case UID window displays with the cursor in the SSN field.
    3. Enter the SSN of the case being reassigned. The cursor will move to the NEW UID NUMBER field.
    4. Enter the UID number of the tax examiner to work the case.
    5. Press <F4> to commit. A message displays indicating the records have been committed.
    6. Press <F8> to exit.

1.4.19.3  (06-01-2006)
Telephones - Toll Free

  1. Each AUR site is responsible for providing successful toll-free service to our taxpayers. This section contains information and instructions for AUR managers to resolve taxpayer telephone inquiries through the Aspect Call Center. This includes security measures, accessing the system and training telephone assistors.

    Note:

    W&I Aspect utilizes Universal Call Routing to provide toll-free assistance to the taxpayers. Universal call routing uses Intelligent Call Management (ICM) to route calls to the first available assistor located at any of the three W&I AUR Sites.

  2. Universal Work allows the tax examiner to provide quality service to the taxpayer regardless of which site controls their case.

1.4.19.3.1  (06-01-2006)
Custom View

  1. Custom View is a key element in the AUR telephone unit’s work environment. Custom View provides access to the Aspect main menu, through which all of the features, database tables and call data are accessed.

1.4.19.3.2  (06-01-2006)
Bringing Up the Phone System

  1. Each manager with employees scheduled for telephone duty signs-on to the NT and displays Custom View. This allows the manager to see the current phone status.

    Note:

    Custom View is also referred to as the Canvass.

  2. Review the screen for all of the following:
    1. Assistors signed-on the system from the day before that may have forgotten to sign-off.
    2. Assistors are signed-on and ready to take calls when the phone lines are opened.
    3. If applicable, English/Spanish assistors are available to cover calls.
    4. Employees are signed-on with the correct agent group, if applicable.

1.4.19.3.3  (06-01-2006)
End of Day/Shift Activities

  1. End of day activities involve reviewing the Custom View screen for the following:
    1. Assistors in wrap or idle that should be signed off the system.
    2. Assistor reports showing available, wrap, idle, break and other information.
  2. An end of shift review of Aspect System concerns and problems should be completed. These should be shared with the manager(s) responsible for the next phone shift/rotation. This allows for a review of assistors signing-on for the next shift at the start of their TOD to help take calls when in the phone rotation.

1.4.19.3.4  (06-01-2006)
Call Demand Forecast

  1. Schedules help ensure adequate telephone coverage. Using the following factors, Joint Operations Center (JOC) develops the schedules and provides them to each site one week in advance:
    • Forecasting: The first step used to build a schedule, based on mail outs and response rates. JOC looks at historical data, trends and assumptions.
    • Enterprise schedule: When building the Enterprise Schedule, JOC looks at the intraweek and intraday call patterns, productivity rates and the Level of Service (LOS).
    • Site Schedule: Determines how the enterprise schedule is apportioned to each site. Determining factors include work plan hours, hours of operation and available resources.

1.4.19.3.4.1  (06-01-2006)
Scheduling for Call Demand

  1. JOC sends the schedule to each Systems Administrator (SA) one week in advance. The SA or the designated back up will provide each unit manager with the hours needed to ensure that the scheduled telephone time for assistors meets the call demand expected for each day. Telephone coverage is usually scheduled for each half hour of the day. The following information should be considered when scheduling the hours for your team.
    • Pre-scheduled leave requests
    • Subsequent leave requests
    • Leave exchanges
    • Training schedules
    • Team meeting schedules
    • Special “time off phone” requests
    • TODs of phone assistors, including break/lunch schedules

    Caution:

    When possible, avoid assigning assistors right up to the end of their TOD or immediately before and after their break/lunch periods.

  2. Consider scheduling assistors in a half-day rotation. In this case, one group would cover the first part of the shift and another group the second part of the shift.
  3. No matter what method you use to schedule the call demand, adjustments will need to be made during the day. The SA or back-up will notify the managers if the hours need to be adjusted.

1.4.19.3.4.2  (06-01-2006)
Scheduling Staff

  1. The phone schedule should be finalized prior to the period it covers. Managers should ensure that the information given to the SA has not changed since the schedules were finalized. When short notice emergencies arise the SA must be notified immediately.
  2. Ensure that any upcoming events have been given to the SA or scheduler at least 15 days prior to the scheduling period. These items include:
    1. Six month leave requests
    2. Subsequent leave requests
    3. Leave exchanges
    4. Training schedules
    5. Team meeting schedules
    6. Employee rewards of time off the phones.
  3. The Systems Administrator or a designated back up should consider the following when scheduling the phone assignments:
    1. Leave requests
    2. Training schedules
    3. Team meeting schedules
    4. Break/Lunch schedules

1.4.19.3.4.3  (06-01-2006)
Events That Impact Staffing

  1. Many events impact the phone schedules. Managers must consistently watch for and react to these events.
  2. Requests for subsequent leave are handled according to any local agreement in your campus.
  3. Requests for emergency leave are allowed as any other emergency leave.
  4. When an assistor is not available for scheduled phone duty and a replacement is needed:
    1. If time allows, have the assistor find a replacement for their scheduled phone time, and report back with the name of the replacement.
    2. If there is not enough time for the assistor to find a replacement, assign an assistor to cover the absent employee’s schedule. Be sure to adjust the replacement employee’s schedule the next week to keep employee time on the phone equitable.

      Example:

      Have the absent employee take an equal amount of time that is scheduled for the replacement employee, during the next week. Have the two employees work out an exchange, using the phone schedule as a guide, and report the time each will assist

  5. If a team is unable to meet adherence, the SA must be notified immediately. Tell the SA the reason for not meeting adherence, and when the team is expected to return to schedule as published.
  6. If emergency training is necessary, coordinate with another phone unit to exchange phone time or divide the team to have only those scheduled for phones attend a duplicate training at another time.
  7. Team meetings should be coordinated with the SA so that another phone unit can be scheduled to cover the phones.
  8. When Town Hall meetings are scheduled:
    1. The SA will notify JOC in advance so that the calls can be routed elsewhere.
    2. Have all assistors log off the Aspect Phones and attend the meeting.

1.4.19.3.5  (06-01-2006)
Adherence to Schedule

  1. Whether the SA or someone else sets up the phone schedule, managers need to monitor their Team’s adherence. To do this, check the phone canvass