Internal Revenue Manual
IRM 21.5.1 — General Adjustments
Part 21. Customer Account Services
Chapter 5. Account Resolution Section 1. General Adjustments 21.5.1 General Adjustments Manual Transmittal August 25, 2025 Purpose (1) This transmits a revised IRM 21.5.1, Account Resolution - General Adjustments. Material Changes (1) IRM 21.5.1.1 Updated verbiage in Program Scope and Objectives. (2) IRM 21.5.1.1.3 Added Roles to the title Roles and Responsibilities per IMD guidance. (3) IRM 21.5.1.1.4 Added Program Management and Review to replace Program Control per IMD guidance. (4) IRM 21.5.1.1.5 Added Terms to the title Terms and Acronyms per IMD guidance. (5) IRM 21.5.1.4.2.4 Added receive date guidance (IPU 24U1244 issued 12-18-2024). (6) IRM 21.5.1.4.2.4 Added a note about the C letter correspondence date. Added TC 976 guidance (IPU 25U0031 issued 01-07-2025). (7) IRM 21.5.1.4.2.4 Added received date guidance. Added link to IRM 3 for clarification (IPU 25U0302 issued 03-04-2025). (8) IRM 21.5.1.4.2.4 Added a sentence for Override" R" clarity (IPU 25U3364 issued 06-04-2025). (9) IRM 21.5.1.4.2.4 Updated verbiage in paragraph 2. Updated note with guidance for electronically amending returns. (10) IRM 21.5.1.4.2.5 Added statute guidance (IPU 25U0302 issued 03-04-2025). (11) IRM 21.5.1.4.2.5 Removed statute note (IPU 25U0356 issued 03-13-2025). (12) IRM 21.5.1.4.2.5 Added line from IRM 25.6.1.5, Basic Guide for Processing Cases with Statute of Limitations Issues. Added exception for grace periods. Added more information for processing cases using grace periods (IPU 25U3364 issued 06-04-2025). (13) IRM 21.5.1.4.2.5 Removed verbiage and added a note from IRM 25.6.1.6.16 (2) When a Document is Treated as Filed Under the IRC (IPU 25U3382 issued 06-06-2025). (14) IRM 21.5.1.4.2.5 Added clarification about the grace period of electronically filed returns. Added Link for processing statute cases IRM 3.11.6.17.1, Processing Statute Cases. Updated note with guidance for electronically amending returns. Clarified no grace period on amended returns. (15) IRM 21.5.1.4.2.6 Added further guidance for the AAL listing (IPU 24U1244 issued 12-18-2024). (16) IRM 21.5.1.4.2.6 Added guidance about using the Julian date on the AAL listing (IPU 25U0083 issued 01-22-2025). (17) IRM 21.5.1.4.3.1.1 Added link for TC 150 guidance (IPU 24U1244 issued 12-18-2024). (18) IRM 21.5.1.4.4 Added form number to 83b election, added note to clarify instructions for routing loose forms (IPU 24U1108 issued 11-07-2024). (19) IRM 21.5.1.4.4 Added note about loose Forms/Form 4442 (IPU 25U0031 issued 01-07-2025). (20) IRM 21.5.1.4.4 Added link to IRM 21.5.3.4.6.2 Appeals and Responses to Letter 105C and Letter 106C. (21) IRM 21.5.1.4.4.1 Added TPP information to the caution note (IPU 24U1108 issued 11-07-2024). (22) IRM 21.5.1.4.4.1 Added Letter 86C guidance for prisoners/inmates (IPU 25U0302 issued 03-04-2025). (23) IRM 21.5.1.4.4.1 Added IRM reference for TPP guidance, Added send Letter 86C for clarity and conflicting IRM references (IPU 25U0356 issued 03-13-2025). (24) IRM 21.5.1.4.4.1 Added Letter 86C link (IPU 25U3364 issued 06-04-2025). (25) IRM 21.5.1.4.4.1 Added procedures to the caution note in paragraph 2. (26) IRM 21.5.1.4.4.2 Added example showing input of push codes (IPU 24U1108 issued 11-07-2024). (27) IRM 21.5.1.4.4.2 Removed note about CP 98 / CP 198 due to both being obsolete (IPU 24U1244 issued 12-18-2024). (28) IRM 21.5.1.4.4.2 Added procedures utilizing the REQ77 tool. (29) IRM 21.5.1.4.4.3 Added clarification for TPP returns (IPU 24U1108 issued 11-07-2024). (30) IRM 21.5.1.4.8 Added BMF transaction code (IPU 24U1108 issued 11-07-2024). (31) IRM 21.5.1.4.11 Updated note with guidance for electronically amending returns. (32) IRM 21.5.1.4.12 Added SRFM procedures (IPU 24U1244 issued 12-18-2024). (33) IRM 21.5.1.4.12 Added math verification procedures (IPU 25U0356 issued 03-13-2025). (34) IRM 21.5.1.5 Removed note about remote site assistors (IPU 24U1158 issued 11-25-2024). (35) IRM 21.5.1.5.1 Updated guidance CII cases / Form 4442's (IPU 24U1108 issued 11-07-2024). (36) IRM 21.5.1.5.1 Added a reminder not to put Official Use Only information in the case notes (IPU 24U1158 issued 11-25-2024). (37) IRM 21.5.1.5.1 Added 4442 guidance along with examples (IPU 24U1158 issued 11-25-2024). (38) IRM 21.5.1.5.1 Removed Letter 31C from paragraph 8 as an example of a letter automatically sent through IAT tools. Added an exception for Form 4442 (IPU 25U0302 issued 03-04-2025). (39) IRM 21.5.1.5.1 Removed exception from paragraph 20 (IPU 25U0356 issued 03-13-2025). (40) IRM 21.5.1.5.1 Added back exception to convert E-4442's to a CII case when the claim is required to be referred to CAT-A for review. Added an exception for processing cases in paragraph 21. Added exception for credit transfers (IPU 25U3364 issued 06-04-2025). (41) IRM 21.5.1.5.1 Updated procedures in the exception in paragraph 21 (IPU 25U3374 issued 06-05-2025). (42) IRM 21.5.1.5.1 Updated MISC examples for clarity. Updated note with guidance for electronically amending returns. (43) IRM 21.5.1.5.2 Added Example for CP 09/ CP 27 involvement. Added note about DUPF filing procedures. Added paragraphs about various rerouting scenarios. Added a note about Form 1725, Added guidance for CII prints in paragraph 7 (IPU 24U1108 issued 11-07-2024). (44) IRM 21.5.1.5.2 Removed the note about Form 1725 because attachments to the CII case do not print out when the case is rerouted. Updated example for BMF cases (IPU 24U1158 issued 11-25-2024). (45) IRM 21.5.1.5.2 Added bullet point about TC 971 AC 017. Removed printing procedures in paragraph 12. Added additional guidance for CII routing procedures (IPU 24U1244 issued 12-18-2024). (46) IRM 21.5.1.5.2 Added an example for cases currently in CII (IPU 25U0031 issued 01-07-2025). (47) IRM 21.5.1.5.2 Added IRM reference procedures (IPU 25U0083 issued 01-22-2025). (48) IRM 21.5.1.5.2 Updated CII guidelines (IPU 25U0302 issued 03-04-2025). (49) IRM 21.5.1.5.2 Added CII example. Added paragraph for instructions to reroute to field offices. Added procedures for missing TINS (IPU 25U3364 issued 06-04-2025). (50) IRM 21.5.1.5.2 Updated CII example for Form 8962 (IPU 25U3382 issued 06-06-2025). (51) IRM 21.5.1.5.2 Added a link to IRM 21.5.2.4.23.7, Coding and Editing Procedures. Simplified verbiage in paragraph. Updated example 2 with further guidance. Updated note with guidance for electronically amending returns. (52) IRM 21.5.1.5.3 Added superseding blocking series clarification (IPU 25U3364 issued 06-04-2025). (53) IRM 21.5.1.5.3 Clarified MEF blocking series superseding procedures with a caution note (IPU 25U3382 issued 06-06-2025). (54) IRM 21.5.1.5.3 Updated note with guidance for electronically amending returns. (55) IRM 21.5.1.5.4 Added see also link for clarity (IPU 25U0302 issued 03-04-2025). (56) IRM 21.5.1.5.4 Updated note with guidance for electronically amending returns. (57) IRM 21.5.1.5.5 Added coding and editing procedure for CIS cases (IPU 24U1108 issued 11-07-2024). (58) IRM 21.5.1.5.5 Updated to give instructions processing cases without a signature (IPU 24U1158 issued 11-25-2024). (59) IRM 21.5.1.5.5 Updated paragraph 1 to support paragraph 6 change. Updated paragraphs 2 and 5 for SB/SE guidance. Updated paragraphs 9 and 10 for clarity of rerouting procedures. Added a note for commonly used closing actions (IPU 24U1244 issued 12-18-2024). (60) IRM 21.5.1.5.5 Added note about Letter 143C, added no reply procedures, updated note for marking up returns (IPU 25U0031 issued 01-07-2025). (61) IRM 21.5.1.5.5 Added suspense timeframes to paragraph 6 (IPU 25U0083 issued 01-22-2025). (62) IRM 21.5.1.5.5 Removed note for clarity (IPU 25U0302 issued 03-04-2025). (63) IRM 21.5.1.5.5 Added IRM reference for further guidance (IPU 25U0356 issued 03-13-2025). (64) IRM 21.5.1.5.5 Added timeframe guidelines. Added signature field clarification. Added link to IRM 3.11.13.12.2, Computer Condition Codes (IPU 25U3364 issued 06-04-2025). (65) IRM 21.5.1.5.5 Updated note with guidance for electronically amending returns. (66) IRM 21.5.1.5.6 Added guidance in case the taxpayers number is not on file (IPU 25U0302 issued 03-04-2025). (67) IRM 21.5.1.5.6 Clarified procedures when the taxpayer sends back incomplete information. Updated procedures for paper trained only CSRs (IPU 24U1244 issued 12-18-2024). (68) IRM 21.5.1.5.6 Added EEFax clarification (IPU 25U0356 issued 03-13-2025). (69) IRM 21.5.1.5.6 Added suspense procedures to align IRM 21.5.3.4.2, Tax Decrease or Credit Increase Processing. Updated order of procedures for TC 290 for 00. Added TC 971 AC 270 guidance. Added procedures when the taxpayer doesn't respond to the Letter 143C (IPU 25U3364 issued 06-04-2025). (70) IRM 21.5.1.5.6 Added 916C Letter Procedures. Added reminder per Feedback 32597 to remind CRs which C letters are not appropriate for missing information. (71) IRM 21.5.1.5.7 Added form number to Form 83b election (IPU 24U1108 issued 11-07-2024). (72) IRM 21.5.1.5.7 Removed CP 98 / CP 198 information due both letters being obsolete (IPU 24U1244 issued 12-18-2024). (73) IRM 21.5.1.5.8 Added a note about making a PDF print of MEF cases (IPU 25U3364 issued 06-04-2025). (74) IRM 21.5.1.5.8 Updated MEF note with additional procedures (IPU 25U3374 issued 06-05-2025). (75) IRM 21.5.1.5.10 Updated note with guidance for electronically amending returns. (76) Exhibit 21.5.1-1 Added form number to Form 83b election (IPU 24U1108 issued 11-07-2024). (77) Various editorial changes made throughout the IRM to update addresses, websites, IRM references and any other changes necessary. Effect on Other Documents IRM 21.5.1, Account Resolution-General Adjustments, dated August 29, 2024 (effective October 1, 2024) is superseded. The revision incorporates IRM Procedural Updates (IPU). IPU 24U1108 (effective 11/07/2024), IPU 24U1158 (effective 11/25/2024), IPU 24U1244, (effective 12/18/2024), IPU 25U0031 (effective 01/07/2025), IPU 25U0083 (effective 01/22/2025), IPU 25U0302 (03/04/2025), IPU 25U0356 (effective 03/13/2025), IPU 25U3364 (effective 06-04-2025), IPU 25U3374 (effective 06-05-2025) and (IPU 25U3382 (effective 06-06-2025). Audience All IRS organizations - Small Business/Self Employed (SB/SE), Large Business & International (LB&I), Tax Exempt and Government Entities (TE/GE) and Taxpayer Services (TS), IRS Independent Office of Appeals, Employee Plans (all employees performing account work). Effective Date (10-01-2025) LuCinda Comegys Director, Accounts Management Taxpayer Services Division
Program Scope and Objectives
21.5.1.1 (10-01-2025) Program Scope and Objectives Purpose: This IRM provides the general adjustment procedures using Integrated Data Retrieval System (IDRS) to all Master File Tax Codes (MFTs) and for account adjustments not covered in any other Internal Revenue Manual (IRM). Audience: All IRS employees in Business Operating Divisions (BODs) who adjust taxpayers accounts by telephone, correspondence, or in person. Policy Owner: The Director of Accounts Management is the policy owner of this IRM. Program Owner: Policy and Procedures (PPI) is the program owner of this IRM. Primary Stakeholders: The primary stakeholders are organizations that Accounts Management collaborates with; for example, Return Integrity & Compliance Services (RICS), Compliance and Submission Processing. Program Goals: Program goals for this type of work are: Achieve a high customer accuracy rate for phone calls and paper adjustments Efficiency in resolving general adjustment cases Continuous assessment for program vulnerabilities and opportunities for improvement Effective communication with customers The FY25 Program Letter and Operating Guidelines provides further information regarding these program goals.
Background
21.5.1.1.1 (09-05-2017) Background Employees in the Accounts Management (AM) organization respond to taxpayer inquiries by telephone in our customer service centers in addition to processing amended returns, claims, duplicate filed returns, loose forms, correspondence, etc., and address all other internal adjustment requests.
Authority
21.5.1.1.2 (10-01-2019) Authority Refer to IRM 1.2.1.13, Policy Statements for Customer Account Services Activities, for information. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights.
Roles and Responsibilities
21.5.1.1.3 (10-01-2025) Roles and Responsibilities The Taxpayer Services Chief oversees all policy related to this IRM, which is published on an annual basis. The Accounts Management Director oversees the instructions in this IRM. Accounts Management Policy and Procedures IMF (PPI) Tax Analyst(s) oversees the content in this IRM and acts as a point of contact for all Accounts Management sites. Managers and leads ensure compliance with the guidance and procedures in this IRM. Employees resolve general adjustment requests following procedures in this IRM.
Program Management and Review
21.5.1.1.4 (10-01-2025) Program Management and Review Program Reports: The program reports provided in this IRM are for identification purposes for the Accounts Management Contact Representatives (CRs) and Tax Examiners (TEs). For reports concerning quality, inventory and aged listing, refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, are on the Control-D/Web Access server, which has a login program control. Program Effectiveness: Program effectiveness is measured and controlled through: Managerial reviews Quality reviews Program Controls: Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement are referenced in IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax/Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support. Document authorized disposition, management oversight, refer to Document 12990, IRS Records Control Schedules, for retention and disposition requirements to prevent inadvertent/unlawful destruction of records.
Terms and Acronyms
21.5.1.1.5 (10-01-2025) Terms and Acronyms See the table below for a list of acronyms commonly used in this IRM. For a comprehensive listing of any IRS acronyms, refer to the Acronym Database. Acronym Definition AC Action Code AMS Account Management Services CII Correspondence Imaging Inventory CRD Correspondence Received Date CFOL Corporate Files on Line CR Contact Representative DLN Document Locator Number ICT Image Control Team ICM Inventory Control Manager MeF Modernized e-File RCA Reasonable Cause Assistant RICS Return Integrity and Compliance Services RPD Return Processable Date RRD Return, Request, Display Application TAS Taxpayer Advocate Service TE Tax Examiner TPI Taxpayer Initiated Inquiry TPP Taxpayer Protection Program
Related Resources
21.5.1.1.6 (10-01-2021) Related Resources Related resources for this IRM include (list is not all inclusive): Taxpayer Services Insider - Accounts Management Servicewide Electronic Research Project (SERP) IRS.gov Publication 17, Your Federal Income Tax Applicable sections of IRM 21, Customer Account Services (refer to the table of contents for a list of available sections) IRM 20.1, Penalty Handbook Internal Revenue Code (IRC) Correspondex Letters
What Are General Adjustments?
21.5.1.2 (10-01-2003) What Are General Adjustments? General adjustments are changes made at the request of the taxpayer on Individual Master File (IMF), Business Master File (BMF), International tax accounts, and Internal Transcripts. Adjustments may be required because of: Processing errors on returns Missing schedules Claims Amended returns Internal Transcripts
General Adjustments - Research
21.5.1.3 (08-07-2020) General Adjustments - Research To handle general adjustments, you may need to reference other Internal Revenue Manuals (IRMs) such as: List of Reference IRMs List of Reference IRMs IRM 3.8.46.1, Discovered Remittances IRM 21.2.2.4.4.9, Modernized e-File Return Request Display (RRD) IRM 5.12.3, Lien Release and Related Topics IRM 21.5.3, General Claims Procedures IRM 5.19, Liability Collection IRM 21.5.4, General Math Error Procedures IRM 5.19.1.2, Balance Due Overview IRM 21.5.5, Unpostables IRM 20.1, Penalty Handbook IRM 21.5.6, Freeze Codes IRM 20.2, Interest IRM 21.6, Individual Tax Returns IRM 21.1.2, Reference Materials Overview IRM 21.7, Business Tax Returns and Non Master File Accounts IRM 21.1.3, Operational Guidelines Overview IRM 21.8.1, IMF International Adjustments IRM 21.1.3.20, Oral Statement Authority IRM 21.8.2, BMF International Adjustments IRM 21.5.2, Adjustment Guidelines IRM 25.6, Statute of Limitations
General Adjustments - Procedures
21.5.1.4 (10-04-2021) General Adjustments - Procedures The following subsections in this IRM describe the procedures for processing general adjustments through correspondence or by telephone. Note: Be sure your are speaking with the taxpayer or authorized representative before disclosing any tax information. See the Taxpayer Authentication guidelines in IRM 21.1.3, Operational Guidelines Overview. Also, before leaving any messages on a taxpayer's answering machine, review IRM 10.5.1.6.7.2, Answering Machine or Voicemail. Review fax procedures contained in IRM 10.5.1.6.9.4, Faxing, prior to faxing confidential information to the taxpayer and IRM 10.5.1, Privacy Policy (Faxing section). If working a correspondence, loose form, or Form 1040-X, Amended U.S. Individual Income Tax Return, with a Form 14039, Identity Theft Affidavit, police report, or a similar statement related to identity theft attached, refer to IRM 25.23.4.6, Research, Actions and Complete Case Analysis - Overview. If you discover an unprocessed remittance, refer to IRM 3.8.46.1, Discovered Remittances. You need to request a manual lien release when the lien will not systemically release, the action you are taking will not post in 30 days, or it has been more than 30 days since the account was fully paid. See IRM 5.12.3.3, Lien Release Conditions, regarding manual lien releases. Employees with access to the Automated Lien System (ALS) must input the lien release in these situations. Those employees without access to ALS need to submit Form 13794, Request for Release or Partial Release of Federal Tax Lien, to the lien release contact in the Centralized Lien Unit. The contact numbers can be located on the Who/Where page of the Servicewide Electronic Research Program (SERP) under Centralized Lien Processing.
Sorting Mail Responses
21.5.1.4.1 (10-01-2014) Sorting Mail Responses The Mail Sort function must have the basic knowledge of servicing campus operations. They classify and sort adjustment work for Accounts Management and other functions. The Mail Sort function: Maintains received date integrity. May identify suspicious packages and letters during the mail sort process. (For additional information, see IRM 21.1.3.10.8, Suspicious Packages and Letters).
Clerical Review
21.5.1.4.2 (05-24-2010) Clerical Review The Clerical Support function provides non-technical support to the Accounts Management (AM) function. The type of support is determined by local management and includes the following: Control batched cases on the Integrated Data Retrieval System (IDRS). Note: Control cases not closed within 14 calendar days counting the IRS received date on IDRS, except amended returns. Input a CC STAUP or Transaction Code (TC) 470 with no closing code on balance due cases. If inputting multiple CC STAUPS, input the first TIN on the second line of the Command Code. For additional information on CC STAUP, refer to the IDRS Command Code Job Aid. Note: TC 470 is only used when a claim is pending or "STAUP" cannot be input. Strip and dispose of classified waste from closed cases. Update and maintain suspense files. Research each Taxpayer Identification Number (TIN) (e.g., Social Security Number (SSN)/ Individual Taxpayer Identification Number (ITIN), or Employer Identification Number (EIN) for each year referenced and route to the appropriate functions if necessary. See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, to determine appropriate referrals. Perform all research using IDRS. Form 3210, Document Transmittal, is a general-purpose transmittal form used by all IRS functions. When Form 3210 is prepared, monitor the form to ensure an acknowledgement is received. If no reply is received within 20 business days, follow-up with the receiving office and notate or attach the follow-up information to the suspense copy of the Form 3210. The follow-up must occur within 10 business days after the expiration of the initial 20-day suspense period. Document the acknowledgement copy of the Form 3210 with the date received. For information related to preparing the form, refer to IRM 3.13.62.8.1, Form 3210 Document Transmittal. Note: For additional information refer to the Report Losses, Thefts, or Disclosures page in the Disclosure and Privacy Knowledge Base - Home .
Screening and Inventory Control
21.5.1.4.2.1 (10-01-2003) Screening and Inventory Control The following are available for case control: The IDRS Multiple Case Control Report Inventory and Recap code generation Other case categories (not generated by Master File) Case reject criteria Controlling inventory includes determining: Case classification Received date IDRS control Status control
Integrated Data Retrieval System (IDRS) - Control Procedures
21.5.1.4.2.2 (01-18-2012) Integrated Data Retrieval System (IDRS) - Control Procedures Control each case on IDRS if the case cannot be closed by the later of 14 business days of the IRS received date or 3 business days (including the day of receipt) from your function's controlling area, and it meets IRM 1.2.1.13.3, Policy Statement 21-3, criteria. Amended Returns are not subject to Policy Statement 21-3 criteria. See IRM 21.3.5, Taxpayer Inquiry Referrals Form 4442, for controlling and aging criteria on Form 4442, Inquiry Referral. To control cases on a specific account using Command Code (CC) ACTON or CC DOALL, you must determine the: Status Code – for example, "A" , "C" , "M" . Refer to the Case History Status Codes in Section 14 of Document 6209, IRS Processing Codes and Information. Control Category Codes – for example, "TPRQ" , "TPPI" . Refer to Category Codes in Section 14 of Document 6209. Unit, Contact Representative (CR) or Tax Examiner (TE) employee number Either input CC STAUP, CC DOALL or TC 470 with no closing code to delay the next notice for 15 cycles on cases with a balance due. You must also determine the IRS received date. Refer to the IDRS Command Code Job Aid and IRM 2.4.34, Command Code DOALL, for information regarding input of the Command Codes. Note: TC 470 is only used when a claim is pending or the CC STAUP cannot be input. Enter the correct IRS received date when controlling the case. For aging purposes, the IRS received date is day one, per IRM 3.30.123.5.2, Response to Correspondence and Overage Criteria. If an IRS received date is not stamped on the document, refer to IRM 21.5.1.4.2.4, Received Date - Determination. If all case actions have been completed and you are monitoring the account to ensure proper posting, close the case and establish a monitor base on IDRS using category code "MISC" with the current date as a received date. Note: When establishing this monitor control base, using an asterisk (*) generates the current date when used with Command Code ACTON.
Clerical Function for the Image Control Team (ICT) Correspondence Imaging Inventory (CII)
21.5.1.4.2.3 (05-24-2023) Clerical Function for the Image Control Team (ICT) Correspondence Imaging Inventory (CII) The Image Control Team (ICT) is responsible for the clerical functions within CII. To meet processing time frames, prep, scan and validate all cases within the later of 10 calendar days of ICT receipt or 20 business days of the IRS received date. Note: For complete ICT information, including specific "how to" instructions with illustrations, refer to IRM 3.13.6, Submission Processing Image Control (ICT) Correspondence Scanning. Note: ICT receives notices containing a 2-D bar code in place of a Social Security Number (SSN). Some of these notices have the SSN redacted/masked (e.g., xxx-xx-1234) and others have the complete SSN. Screening of Accounts Management (AM) correspondence – when received in ICT, all AM correspondence is sent to the AM Screener.
Received Date - Determination
21.5.1.4.2.4 (10-01-2025) Received Date - Determination Taxpayers occasionally submit documents that include a copy of a previously stamped IRS received date. The correct received date in this instance is the stamped/handwritten received date for the current submission. If unable to determine if the received date is a copy, use the oldest IRS received date. See IRM 3.24.37-7, Valid Received Date Stamps, for examples of valid IRS received date stamps. See (3) below if there is no IRS received date from the current submission of the document. Example: Taxpayer submits a copy of a U.S. Postal Service Certified Mail Receipt with an IRS received date stamped on the receipt. The received date, in this instance, is the received date of the taxpayer's correspondence and not the previously stamped date on the certified mail receipt. A tax return that is filed before the due date (determined without regard to any extension of time for filing) is considered filed on the due date, unless there is a stamped IRS received date on a return sent for initial processing. Starting March 2024, a received date is required on all returns. However, when there is no IRS received date or handwritten received date on the document, determine the received date using the following list: Latest postmark or private delivery service date on the envelope. Service Center Automated Mail Processing System (SCAMPS) digital dates. Note: SCAMPS sprays a digital date on the envelope. Date the document/correspondence was prepared or signed. Exception: If the only available date is from a copy of a previously filed return do not use the copied signature's date. Continue to (d) or (e) below. Julian Date of the Document Locator Number (DLN) minus ten (10) days. Note: The Julian Date is the 6-8 digits of a DLN. For example, in the DLN 28210-105-60025-4, the Julian Date is 105. Refer to DLN Composition in Document 6209, IRS Processing Codes and Information, for additional information. Note: If the TC 976 posts with a 04/15/XXXX date, the "C" letter correspondence date would be determined by the Julian Date of the Document Locator Number (DLN) minus ten (10) days. Today's date minus 10 days. Reminder: Valid IRS stamped received dates on documents/correspondence can be from any IRS campus or Area Office (ex. Submission Processing, Receipt & Control, ICT, IRP, Rejects, Deposits, etc.). Example: If the only IRS received date stamped on an image scanned to CII is from ICT, employees should use that date as the IRS received date. When there is a postmark date and a valid IRS received date stamped on the document, use the earliest received date. OVERRIDE CODE - An Override Code is required when the IRS Received Date is over one year old and on cases when the statute has expired. R - Using override code "R" allows you to use an IRS Received Date (IRS-RCVD-DT) that is older than a year. S - Using override code "S" allows you to use the current date and the Refund Statute Control Date (RFSCD) that is later than the Refund Statute Expiration Date (RSED). Refer to IRM 3.11.6.17.1, Processing Statute Cases (9) for information to determine the received date, amended claims date, and refund statute control data. Note: When the claim is received timely before the RSED has expired, the override code "R" allows the case controlled IRS received date to be older than one year from the current date. Note: When a claim is received timely before the RSED has expired, but the adjustment is being input after the RSED has expired, use override code "S." Input the received date (postmark date, if timely mailed) of the taxpayer's claim amended return in the "RFSCDT" field. Refer to IRM 25.6.1.10.3.1, Claims for Credit or Refund - Processing Directions, for additional information. On computer-generated cases, use the transcript or notice date minus fourteen (14) business days to determine the IRS received date for inventory control purposes. If no computer-generated date is present, use the IRS received date on the source document. The received date of the duplicate return is determined by using the CP36 / CP193 date on IDRS or CII, minus 14 days. Note: The actual received date is used for adjusting an account based on a TC 976 return or processing/reprocessing a TC 976 return. The actual received date of a TC 976 return received after the return due date (RDD) is the TC 976 date. The amended claims date should be the TC 976 date when the duplicate return posted on CC TXMODA as received, and not the IRS received date on CII. See IRM 20.2.4.8.3.2.1 , Amended Claims Date Processing, (2) for guidance on how to enter the date of the processible amended return and/or the claim date it was received by the IRS in the AMD-CLMS-DT field. Exception: If a CP 36 case is received and the generated received date is less than 14 business days than the CP 36 date, the employee should correct the received date of computer-generated cases CII / IDRS for inventory control purposes. Exception: A Push Code Condition, resulting from a taxpayer inquiry is controlled using the IRS received date of the source document. Note: Taxpayers have the option to electronically amend the current and prior two year Form 1040 and Form 1040-SR. The CII case created by Account Management Services (AMS) does not contain a digital CII image. Review the amended return documentation via the Modernized e-File Return Request Display (MeF/RRD) application. The return received date for these cases is determined by the MeF application when the amended return is accepted, and the case is created. This is accompanied by the input of a TC 971 AC 120 and TC 971 AC 010 on IDRS, which posts with the received date as the Transaction Date (do not update the CII received date if there is a TC 977 on the account and the dates do not match). The return received date information can be verified by reviewing the MeF Return Request Display (RRD) application. When fax receipts are dated and time stamped by the fax machine, no further action is required to determine the received date. If fax receipts are not dated and time stamped by the fax machine, fax receipts received before 2:00 p.m. local time are considered received on the current date. Fax receipts received after 2:00 p.m., local time, are considered received the next business day. Note: The Taxpayer Advocate Service (TAS) organization is not a point of filing and TAS employees have not been delegated the authority to accept returns for filing. Treat all TAS Received Dates as invalid by circling them and edit the Received Date according to instructions.
Received Date - Grace Periods
21.5.1.4.2.5 (10-01-2025) Received Date - Grace Periods Consider timely any return received within ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Occasionally, a RDD falls on a Saturday, Sunday or legal holiday. In this case, the RDD is deemed to be the next business day.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Returns received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the RDD carry the IRS received date (IRS Date Stamp) as the return posting date. When the latest postmark date or private delivery service mark is on or before the RDD, the RDD is the return posting date. Note: For guidance on processing claims seeking credit or refund based on the statute of limitations, refer to IRM 25.6.1.5, Basic Guide for Processing Cases with Statute of Limitations Issues. Taxpayers have the option to electronically amend the current and prior two year Form 1040 and Form 1040-SR. The CII case created by Account Management Services (AMS) does not contain a digital CII image. Review the amended return documentation via the Modernized e-File Return Request Display (MeF/RRD) application.The return received date for these cases is determined by the MeF application when the amended return is accepted, and the case is created. By law, a timely-mailed return is a timely-filed return. This applies to both USPS and designated PDS mail. Note: An original tax return or a claim for refund that is received after a due date (including an extended due date), but is postmarked or marked by a designated Private Delivery Service (PDS) on or before the due date, is deemed to be filed on the date of the postmark (or designated PDS mark). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: Grace periods apply only to the RDD, they do not apply to amended returns. To determine the effective date of payments received on balance due accounts, in Master File Status 19 or 21 or servicing campus Status 19, 20, 21, 56, or 58, the following applies: If And the payment is received Then the effective date of the payment is the the balance due is less than $100,000 within ≡ ≡ calendar days of the 23C date of the notice 23C date of the notice. the balance due is equal to or greater than $100,000 within 10 business days plus ≡ ≡ calendar days of the 23C date of the notice 23C date of the notice. Refer to IRC 6601(e)(3). When TC 610 or TC 670 payments post to a BMF account, which generally require Federal Tax Deposits (FTD), refer to IRM 20.1.4.7.2, Deposit Due Dates, and IRM 20.1.4.6, De Minimis Exception to Deposit Requirements, for information regarding amounts allowed to be paid with specific tax returns and for information regarding payments made through the Electronic Federal Tax Payment System (EFTPS) and the FTD system (TC 650).
Adjustments Case Management by Contact Representatives (CR) or Tax Examiners (TE)
21.5.1.4.2.6 (01-22-2025) Adjustments Case Management by Contact Representatives (CR) or Tax Examiners (TE) Adjustment inventory assigned to employees are worked in first-in, first-out order/quick closures procedures. The Automated Age Listing (AAL) and the Multiple Control Listing (MCL) reports are properly monitored and maintained weekly to ensure inventory management accountability. The Manager/Lead provides employees with the report weekly on Monday or Tuesday with annotations for follow-up. AAL allows the Inventory Control Manager (ICM), Planning and Analysis (P&A) analysts, and management to sort assigned cases by relevant criteria (e.g., age, category, last action date) to identify and prioritize workable overage cases or cases requiring follow-up actions. AAL requires that the purge (follow-up) dates must be in the Julian date format. Example: F8758XXX" where the "F8758" is the activity code and the XXX" is the Julian date that represents the last day of the suspense period. Employees must return the listing to their Manager/Lead by close of business Thursday with follow-up actions documented at the bottom of the page on the actions taken on each case addressed, annotation should include C - Closed; U - Update; or S - STAUP input. The standard AAL listing includes a checklist with multiple sections. The following categories should be monitored weekly: NLUN category cases. Refer to IRM 21.5.5.4.2, Resolving Unpostables for further guidance. Statute imminent cases (ASED expires within 90 days and / or expired statute cases). Expired and expiring purge/action dates. RTW (Return to worker) cases that have been sent back to the CSR. Excessive time lapsed since the last action. CII Assigned 4442 Referrals. Inappropriate suspense cases. Remaining cases by case type in oldest date received order Note: Refer to IRM 1.4.16.5.6, Monitoring the Automated Age List (AAL), for additional guidance. Refer to Case Management Guidelines job aid for additional information.
Assigned Case Listing (ACL) or Case Control Activity Report (CCA) 02/42
21.5.1.4.2.7 (10-01-2019) Assigned Case Listing (ACL) or Case Control Activity Report (CCA) 02/42 Case Control Activity (CCA) 02/42 report contains the following information on IMF and BMF accounts: Control Category File Name Case Control Number Taxpayer Identification Number (TIN) MFT Tax Period Name Control IRS Received Date Plan Number Follow Up Code Employee Number Error Code Review the list, identify any systemic problems, and take the necessary corrective actions or, if unable to correct, refer the systemic problems to the local IDRS Staff. Control cases using this list to individual employee numbers using Command Code (CC) CCASG, refer to IRM 2.4.42.12, Command Code CCASG.
Inventory and Recap Codes
21.5.1.4.2.8 (10-01-2003) Inventory and Recap Codes Forward restricted cases to the appropriate assignee. When transferring cases to another technical function, each case must have its own transmittal document and be routed using expedited routing procedures. Reminder: When case is properly assigned, whether additional documents are required or not, enter the case control as "ASSIGNED" via Command Code (CC) ACTON. Request additional research via CC ESTAB.
Analyze the Case
21.5.1.4.2.9 (05-11-2015) Analyze the Case Determine the needs of taxpayer(s) and what they are requesting, such as: A copy of a return A reply to one of our inquiries Proof of a timely filed document by using an attachment to the inquiry An adjustment to their original return supported by a loose schedule included in the inquiry, or Another request When you cannot determine the taxpayer's request from the information or documentation supplied, contact the taxpayer by telephone when a number is available or correspond with the taxpayer and request additional information, along with all necessary documentation, if known. Use the appropriate letter (Letter 64C, Letter 1382C, Letter 3064C etc.) if a penalty is the only issue addressed in the inquiry. In your correspondence, advise the taxpayer to include copies of all original correspondence along with the additional information requested. For preparation of work folders for completed cases, see IRM 21.5.2.4.24, Shipment of Source Documents.
Late Replies
21.5.1.4.2.10 (03-10-2022) Late Replies Forward late replies from taxpayers or their representatives to the originating function, see IRM 21.3.3, Incoming and Outgoing Correspondence/Letters. Forward these replies to Accounts Management (AM) when local management determines the originating function does not possess the necessary skills to resolve the case. Late replies may affect tax or penalty assessments. Complete the following when late replies are received: Control cases using the date the reply was received in the servicing campus. Use the applicable Corporate Files On Line (CFOL) commands instead of requesting documents when necessary to recompute tax or verify credits, such as Command Code (CC) IMFOLT for interest computation. See IRM 21.2.1.11, Corporate Files on Line (CFOL). Input Transaction Code (TC) 930, with the reply as the source document, if the return is not posted. For additional information, see IRM 21.5.1.4.4.2, TC 930 Push Codes. Determine if the original return (when it posts) is necessary to resolve your case. Use CC RTVUE and CC TRDBV before requesting original return. Input a TC 29X or credit adjustment when needed. Review for any adjustments to penalties and make appropriate adjustment. See IRM 20.1, Penalty Handbook, when working late replies concerning Form 1065, U.S. Return of Partnership Income. Notify the taxpayer of any actions performed on the account. IMF – Correct the Return Processable Date (RPD) if the module has an "I-" freeze and Computer Condition Code (CCC) "U" . Update the RPD with the received date of the missing information. Note: When the refund was previously issued, changing the RPD releases the freeze but does not change the interest computation. Refer to IRM 20.2.4.6.1, Updating the RPD on Unprocessable Returns, for additional instructions. BMF – Correct the Correspondence Received Date (CRD) if the CRD field on the account is posted as a zero field (generated by CCC 3). Update the CRD with the received date of the missing information. Update the Assessment Statute Expiration Date (ASED) if the late reply is the missing signature from the original return and it is received after the due date of the original return. The ASED is updated with TC 560 via Command Code REQ77 and Command Code FRM77. Refer to IRM 25.6.1.6.14, Criteria for Establishing a Statute of Limitations Period, for additional information. Note: When inputting the TC 560, use the received date of the signature as the TRANS-DT on the FRM77 screen and three (3) years from the received date for the EXTENSION-DT of the FRM77 screen. Note: To prevent Unpostable Code 178-2, use DLN-CD 70 when correcting the ASED to a later date than the posted ASED or use DLN-CD 99 when correcting the ASED to an earlier date than the posted ASED. Note: If the ASED is open, you do not need to enter a transaction date (TRANS-DT). If the ASED has expired and you are correcting it, you must input a transaction date that is one day prior to the ASED expiration date on the account to avoid an unpostable. See IRM 21.5.1.4.3.1.1, Missing Returns, for information regarding receipt of the request for missing information but no posted return. Note: If "NIE" is notated on the late reply, this abbreviation stands for the case is no longer in Error Resolution Systems (ERS) "Not in ERS" .
Incomplete Inquiry
21.5.1.4.3 (11-22-2016) Incomplete Inquiry Reject cases with any of the situations shown below and request the necessary documentation. Missing payment – When the payment is not found and proof of payment is not submitted. Restricted Interest Claims (RINTS) and Tentative Carryback Applications (TENTS) – When information is required by the instructions but is not submitted. See IRM 21.5.9, Carrybacks. Unnumbered, incomplete (unprocessable) IMF claims or amended returns requesting tax decreases - See IRM 21.5.3.4.2, Tax Decrease or Credit Increase Processing. Exception: When corresponding for missing information and the Refund Statute Expiration Date (RSED) may expire during the taxpayer's allowable response time, refer to IRM 25.6.1.10, Claims, Abatements and Refunds, and IRM 21.5.3.4.3, Tax Decrease and Statute Consideration.
Missing Documents and Case Files
21.5.1.4.3.1 (10-01-2003) Missing Documents and Case Files The following subsections detail the appropriate actions to take to secure a tax return to complete an adjustment, assuming CC RTVUE and/or CC BRTVU are unavailable or incomplete.
Missing Returns
21.5.1.4.3.1.1 (12-18-2024) Missing Returns If no TC 150 has posted: Research to see if the original return posted elsewhere, such as a different TIN or tax period. Contact the taxpayer by telephone or correspondence to determine where, when, and how the return was filed. Request a signed copy of the return, if necessary. Allow the taxpayer 40 days to reply (70 days if taxpayer is overseas). If no reply from the taxpayer, take the following action: If Then 1 The adjustment results in a credit to the taxpayer. Treat as an original return but only allow substantiated credits to the extent of the tax liability. 2 The adjustment results in a debit to the taxpayer or no tax liability. Process the copy as an original return. If TC 150 has posted: Use servicing campus local procedures for files special search using Form 2275, Records Request, Charge and Recharge. Determine if enough information is available to close the case. When sufficient information is not available, contact the taxpayer for a signed copy of the return before closing the case. Allow the taxpayer 40 days to reply (70 days if taxpayer is overseas). Attach a history of actions taken along with all other supporting information to the case file. If no reply is received from the taxpayer, make the adjustment when the net impact to the taxpayer is a debit; otherwise close your case with a case note "No Reply." Note: For further TC 150 guidance, see IRM 21.6.7.4.2, Locate an Original Return (TC 150). If the adjustment relates to a NMF return and all research sources have been exhausted: Prepare Form 2275, Records Request, Charge and Recharge, indicating the original Document Locator Number (DLN) in block 5. Attach Form 8485, Assessment Adjustment Case Record. Attach the case file and all supporting information to Form 8485.
Missing Case File
21.5.1.4.3.1.2 (07-19-2010) Missing Case File If a case file cannot be found, review Integrated Data Retrieval Systems (IDRS) using Command Code (CC) TXMOD and CC ENMOD. If a satisfying transaction or letter is pending or posted on the module, close the control base. If no satisfying action is present, and the module is a dummy module, and there has been a control base for more than three weeks, the module contains a TC 904. Follow the steps in the chart below. If And Then 1 The "Pending Transaction Identification Code" of TC 904 is "ERS" Close the control base as an error case, activity code "ERRORCASE" . 2 No TC 904 on the module CC INOLES has been researched with no response Close the control base as an error case, activity code "ERRORCASE" . 3 Positions 37 through 40 of the TC 904 line contain the district office Year the tax module was removed to the Retention Register Ask your supervisor to check with Accounting function to see if the module is being reestablished on the Accounts Register. See note below: Note: If Accounting is reestablishing the module, they may be able to provide the information to help solve your case. Perform the following research to locate your missing case. If Then 1 IDRS indicates multiple bases controlled to you Verify the missing case is not attached to your other cases. 2 There is a TC 420 on the module Contact audit to see if your case is associated with the examination case. Refer to IRM 4.19, Liability Determination, for special project code procedures, or refer to Exhibit 21.5.10-1, AIMS STATUS CODE GUIDE - FIELD CASES. 3 The adjustment is not posted to another module on IDRS Check all modules for an adjustment using CC IMFOL or CC BMFOL. 4 You secured the return Check to see if your case is attached. 5 You can contact the taxpayer via telephone or correspondence Request a copy of their inquiry, if needed (forms, schedules, etc.). 6 Case cannot be located Document all research performed (using Form 5706, Case History Sheet). See note below this table. 7 Account is showing a credit balance. Input a TC 290 for amount of the credit. Note: If adjusting employment tax returns, also refer to IRM 21.7.2.4.6.3.2, Withholding Tax Adjustment When Unable to Determine Proper Tax Correction. 8 Account is showing a debit or zero balance Input a TC 290 for .00 to release all freezes. Note: When the case cannot be located, the supervisor must sign the history sheet before the case can be closed.
Processing of Loose Forms or Schedules
21.5.1.4.4 (10-01-2025) Processing of Loose Forms or Schedules Whenever a form or schedule without a return is received in Accounts Management and the original return has not posted, refer to the following table: If And Then 1 You can determine that no adjustment is necessary, Example: Form 15620, IRC 83(b) and 83(i) elections Input a TC 930 push code, if appropriate, to file the information. Refer to IRM 21.5.1.4.4.2, TC 930 Push Codes, and IRM 21.5.1.4.4.3, Inappropriate Use of TC 930 Push Code. Note: Push code procedures are not needed if the document was scanned into CII. See IRM 21.5.1.5.7 CII Push Codes, for additional information. 2 You are either able or unable to determine whether an adjustment is needed, There is an indication the return has been filed or will be filed. Refer to IRM 21.4.1.4.1, Locating the Taxpayer's Return, for additional information. Note: Consider any form received prior to the return due date as an indication the taxpayer will file. Input a TC 930 push code using your employee number as indicated in IRM 21.5.1.4.4.2, TC 930 Push Codes. Reminder: In certain instances, TC 930 push code procedures should not be used. Refer to IRM 21.5.1.4.4.3, Inappropriate Use of TC 930 Push Code. 3 An adjustment is or is not needed, There is no indication the return has been filed and it is beyond the return due date Return the loose form or schedule to the taxpayer. Advise the taxpayer to include the form/schedule on the original return when it is submitted. Note: CII images do not have to be returned. Note: If you determine the loose form was routed in error to Accounts Management, and the form needs to be worked in another area, refer to IRM 21.1.7-17, Forms - Routing Guide, or IRM 3.10.72-1, Routing Guide/Local Maildex, for routing information based on the form. Note: If loose forms are received, and there is an unpostable 147 RC 0 on the account for more than 8 cycles, refer to IRM 21.4.1.4.1.2.1, Unpostable Conditions. Send a 4442 to Submission Processing Form 4442 Submission Processing Unpostable Referral Listing. Whenever a form or schedule without a return is received in Accounts Management and the original return has posted, refer to the following table: If Then 1 You can determine that no adjustment is necessary, Example: IRC 83(b) /Form 15620 elections, previous action, etc. Locate the DLN and associate the loose form/schedule with the original return using local procedures. If the original return was filed electronically, refer to IRM 21.6.6.2.25, Electronic Filing System (e-file). Note: CII images do not have to be associated with the original return. Add a case note to identify the loose form or schedule. 2 You are unable to determine whether an adjustment is needed, Return the loose form/schedule to the taxpayer Note: CII images do not have to be returned. Advise the taxpayer that a Form 1040-X is required to amend the original return. 3 You can determine an adjustment is needed and have the documentation to do the adjustment. Input the adjustment using appropriate reason and reference numbers. Refer to Document 6209 Section 8C, Source Codes, Reason Codes, Hold Codes & Priority Codes. The following forms and schedules have specific procedures: If And Then 1 Form 5405, Repayment of the First-Time Homebuyer Credit is received Original return has posted Original return has not posted See IRM 21.6.4.4.17.4, Manually Adjusting the Recapture Amount Follow push code procedures – See IRM 21.5.1.4.4.2, TC 930 Push Codes. 2 Form 8609, Low-Income Housing Credit Allocation and Certification, is received and Part II is not signed, Route to the Philadelphia campus at the following address: Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549. 3 Form 8609 is received and Part II is signed, Associate the Form 8609 with the related tax return of the building owner. 4 Form 8938, Statement of Specified Foreign Financial Assets Input of TC 971 AC 698 required if form received in Accounts Management and not input previously by Submission Processing (loose, received with correspondence or attached to Form 1040-X). 5 Form 8965, Health Coverage Exemptions (2014 - 2018) Original return has posted Original return has not posted See IRM 21.6.4.4.20.2, Form 8965, Health Coverage Exemptions Follow push code procedures – See IRM 21.5.1.4.4.2, TC 930 Push Codes. 6 Form 12203, Request for Appeals Review The taxpayer's remarks/comments relate to AUR/EXAM activity The taxpayer's remarks/comments are not related to AUR/Exam activity Research the account and follow standard procedures for open or closed AUR/EXAM cases accordingly. Route AUR cases by eFax to the appropriate AUR Address. Route Exam cases by eFax per IRM 4.19.19.16, Other Contact Information. Process the case as correspondence, and address all of the taxpayer's issues. If the Form 12203 addresses an appeal, follow standard appeals procedure, up to and including preparing the appeals packet. For more guidance, see IRM 21.5.3.4.6.2, Appeals and Responses to Letter 105C and Letter 106C. 7 Schedule LEP, Request for Change in Language Preference Refer to IRM 21.5.2.4.25, Request for Alternative Language Products by Taxpayers With Limited English Proficiency (LEP), for additional information on how to process the request. Caution: Take extreme care when returning taxpayer information to ensure that only the material relative to the taxpayer(s) to whom the correspondence is addressed is enclosed in the envelope. Refer to IRM 21.3.3.4.24, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors, for additional information.
Unresolved Taxpayer Protection Program (TPP) Issues for Correspondence and Loose Forms
21.5.1.4.4.1 (10-01-2025) Unresolved Taxpayer Protection Program (TPP) Issues for Correspondence and Loose Forms If correspondence or a loose form is received, research CC TXMOD for TPP indicators, (i.e., TC 971 with any of the following AC 121, AC 124, AC 125 or AC 129), on the tax module. If there are no indicators, follow the normal procedures in IRM 21.5.1.4.4, Processing of Loose Form or Schedules. Caution: If the return has been moved to MFT 32, research CC TRDBV on the "CODES" screen for the UP 126 indicator to ensure the return was moved to MFT 32 by the TPP process before following the guidance below. If the return was GUF VOIDED/DELETED on TRDBV STAT-HIST with a UPC 126-0, and it meets unresolved TPP criteria, please follow the guidance below. If the return was moved to the MFT 32 due to Submission Processing (SP) editing a SPC T or in the UP 147 process, see IRM 21.5.6.4.9, E- Freeze, for guidance. If TPP indicators are present on CC TXMOD, the taxpayer should have received one of the following IDRS letters to authenticate their identity: Letter 4883C, Potential Identity Theft during Original Processing. Letter 5071C, Potential Identity Theft during Original Processing with Online Option. Letter 5747C, Potential Identity Theft during Original Processing; TAC AUTH ONLY. Letter 5447C, Potential Identity Theft during Original Processing - Foreign Address. Letter 6330C, Potential Identity Theft during Original Processing. Refer to IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research for additional information on this letter. Letter 6331C, Potential Identity Theft during Original Processing with Online Option. Refer to IRM 25.25.6.3, Taxpayer Protection Program (TPP) Basic Authentication and Research for additional information on this letter. Prior to November 2022, the above letters did not show on CC ENMOD, however, CC TXMOD may have a TC 971 AC 123 with the letter number in the MISC field. Note: Refer to IRM 25.25.6.1.7, Taxpayer Protection Program Overview, for additional information on the letters and TC 971 action codes, and IRM 25.25.6.2, Written/Faxed Responses to Letter 4883C, Letter 5071C, Letter 5447C, Letter 5747C, Letter 6167C or Letter 5216, for specific instructions. Note: If the taxpayer is unable to go into their local TAC office, refer to IRM 25.25.6.3.2, Referring the Caller to the Taxpayer Assistance Center (TAC) - Taxpayer Protection Program (TPP) Toll-Free Assistors for guidance. Note: AMS does not indicate that some accounts may not show a reversed AC 124 because the taxpayer may have verified their response to the Letter 5071C online. Caution: If one of the TPP "C" letters referenced above or a taxpayer correspondence (for example, a Letter 12C, Individual Return Incomplete for Processing: Forms 1040 & 1040-SR) is received in reference to TPP authentication and it includes documentation requested within the C letter, as outlined within IRM 25.25.6.2.2.1, Documentation Received, route the case to the Return Integrity Verification Operations (RIVO) at STOP 6579 AUSC. If an interim letter has been sent, send the taxpayer a Letter 86C, using an "*" in place of the TIN and advise that their correspondence is being transferred to RIVO for resolution. Give a 60-day timeframe. Refer to IRM 21.3.3.4.2.1, Use of 86C Letter- Referring Taxpayer Inquiry/Forms to Another Office. If the correspondence does not contain authentication documentation, do not route the correspondence to RIVO and continue to follow the procedures below. Caution: For prisoner/inmate related responses, refer to IRM 25.25.6.2.2.1, Documentation Received, paragraph 1, Row #6. If the case meets any of the criteria in Row 6, route the case to the Return Integrity Verification Operations (RIVO) at STOP 6579 AUSC. Do not correspond for additional information. If an interim letter has been sent, send the taxpayer a Letter 86C, using an "*" in place of the TIN and advise that their correspondence is being transferred to RIVO for resolution. Refer to IRM 21.3.3.4.2.1, Use of 86C Letter- Referring Taxpayer Inquiry/Forms to Another Office. Give a 60-day timeframe. If the criteria is not met, continue with the procedures below. Caution: Refer to IRM 25.25.6.5.1.1, The Taxpayer's Return is Unpostable 126 Reason Code "0", for additional information regarding "first-time filer" accounts. Authenticate the taxpayer's identity before any action can be taken on the MFT 30 module. If research on AMS indicates TP had already authenticated but for whatever reasons actions were not taken, refer a Form 4442 to TPP using "RIVO - TPP" to complete the necessary actions on the account. If a loose form or correspondence is received but there is no indication on AMS that the taxpayer has authenticated, follow procedures in IRM 21.5.6.4.9.1(4), E- Freeze Procedures for Unresolved Taxpayer Protection Program (TPP) Issues, to issue a Letter 288C and reissue the appropriate TPP authentication letter. Close the case using the current category code.
TC 930 Push Codes
21.5.1.4.4.2 (10-01-2025) TC 930 Push Codes Forms, schedules, or taxpayer inquiries received before a return posts can be filed using the TC 930 - Push Code. This suspends requisitions for subsequent returns. Refer to IRM 21.5.1.4.4.3, Inappropriate Use of TC 930 Push Code, for additional push code information and see IRM 21.5.1.5.7, CII Push Codes, for information on push codes with the Correspondence Imaging Inventory (CII). Note: If no account is established for the taxpayer follow IRM 3.13.5.117, Establishing a New Account (TC 000), for input of TC 000 to add the account to Master File. Input a TC 930 Push Code using Command Code REQ77 and complete the following: Input your employee number starting with the third digit, in the TC 93X-EMP-CD field if you want the documents and original return sent back to you. Note: The REQ77 tool creates an error when there isn't a sequence number input with TC 930. Input the employee number for Files (see table below), starting with the third digit, in the TC 93X-EMP-CD field if you want the schedule attached to the original return, but not returned to you. Example: The unit number is the 3rd-5th digits of the employee's IDRS number. If the IDRS number was 1234567890, enter 345 into the TC 93X-EMP-CD field. Refer to the chart below for the specific campus number. Campus Employee number for Files Andover 50100000 Atlanta 65000000 Austin 13500000 Brookhaven 49300000 Cincinnati 13100000 Fresno 13600000 Kansas City 13100000 Memphis 13600000 Ogden 53000000 Philadelphia N/A Input your unit number and all zeros, in the TC 93X-EMP-CD field if you want the schedule returned to you, but you do not need the original return. Refer to IRM 2.4.19, Command Codes (CC) REQ77, (CC) FRM77 and (CC) FRM7A, for additional information on inputting push codes. If the return does not post within 36 cycles after the return due date for IMF or 50 cycles after the end of the tax period for BMF, research the Document Locator Number (DLN) (another TIN, EIN, tax period, etc.). It may be necessary to contact the taxpayer for additional information. Note: The TC 930 Push Code does not release a payment (TC 670) if present on the module.
Inappropriate Use of TC 930 Push Code
21.5.1.4.4.3 (11-07-2024) Inappropriate Use of TC 930 Push Code Do not use the TC 930 Push Code (PC) in the following instances: If the TC 150 is posted or pending to post (e.g., PN 150, CU 150) For prior year returns For more than one year in advance of the return If a TC 59X is posted If the return is in the Error Resolution System (ERS) If the return is in unpostables, except for prior year E- Freeze returns with TPP Issues including an open UPC 1260 After the return due date has passed, unless research indicates the return has been received and will post soon If the document is scanned into the Correspondence Imaging Inventory (CII) and does not result in an adjustment to the account, such as a IRC 83(b)/Form 15620 & 83(i) elections. Note: Refer to IRM 21.3.3.4.12, Miscellaneous Elections and Forms, for additional information regarding IRC 83(b)/Form 15620 & 83(i) and IRM 21.5.1.5.7, CII Push Codes, for information on push codes specific to CII. Exception: TC 930 Push Code can be used for prior year E- Freeze returns with TPP Issues INCLUDING an open UPC 1260. See IRM 21.5.6.4.9.1, E- Freeze Procedures for Unresolved Taxpayer Protection Program (TPP) Issues. If the schedule relates to a prior year return or for a return already posted, research for the Document Locator Number (DLN). Upon locating the DLN, associate the loose schedule with the original return using local procedures. Do not input a TC 930 more than 1 year in advance of the return due date as it does not post to the account.
Suspense Folders
21.5.1.4.5 (10-01-2024) Suspense Folders Prepare suspense folders for cases that require additional information from the taxpayer or another document from Files. Hold the cases in a centralized suspense file. Work the case when information is received. Allow 21 business days for receipt of tax returns from Files. Allow 30 calendar days for receipt of out of region tax returns from Files. Purge the suspense case if information requested from the taxpayer is not received within 40 days. Exception: Overseas taxpayers have a 70-day purge time. If no reply, close the case according to available information and send the appropriate closing letter. Suspended case files must have a history sheet or record attached to reflect all action taken and the date. Note: A history sheet is not required when the only action taken prior to closing the case is the initial request for CC IMFOL display information. Include a notation that an apology was issued for service errors and include the date of the apology. See IRM 21.3.3.4.16.1, Preparing Outgoing Manually Generated Correspondence, and IRM 21.3.3.4.22, Review of Outgoing Correspondence.
Retaining Case Control After Adjustment Action
21.5.1.4.5.1 (10-01-2003) Retaining Case Control After Adjustment Action Some adjustment transactions require case control after input, such as when: an additional assessment has been made on a non-computed form because of a processing error, or a case requires an adjustment to identify examination criteria To maintain controls on these adjustments, take the following actions: Input the first adjustment transaction with a re-file DLN. See Adjustment Blocking Series Document 6209, IRS Processing Codes and Information, Section 4, Document Locator Number. Enter "R" in the SOURCE-DOCUMENT-ATTACHED field. Write the Document Locator Number (DLN) of the original return in the remarks field. Retain case control. Upon receipt of the document from Files, associate it with the original case. Complete any further action required.
Returns Filed as Attachments to Other Returns/Correspondence
21.5.1.4.6 (01-22-2024) Returns Filed as Attachments to Other Returns/Correspondence When a return not belonging to your case file is discovered: Detach the return Research to determine if the return should be processed, re-filed, or worked as a separate case, etc. To process the return: Prepare Form 1725, Routing Slip Edit the IRS received date in red if IMF or dark green if BMF Send to Numbering or to the appropriate area
Taxpayer Inquiry Referred From Other Functions
21.5.1.4.7 (10-01-2003) Taxpayer Inquiry Referred From Other Functions Taxpayer Inquiry (TPI) cases referred to your function are controlled using the IRS received date. Non-TPI cases are controlled reflecting the date the case was received in your function. The computer automatically opens a control base on IDRS when a case was closed by Unpostables with Unpostable Resolution Code (URC) 2. The IRS received dates for these cases are the correspondence dates, "CORRESP-DT" , or the GUF-15 closing run date. Control on IDRS all cases referred to your function by other areas, including the local campus mail function, by the later of 14 calendar days from the IRS received date or three business days (including the day of receipt) from your function's received date. Exception: Cases that will be closed within 14 calendar days from the IRS received date, counting the day they are received, are not required to be controlled.
Transaction Code 971
21.5.1.4.8 (11-07-2024) Transaction Code 971 Transaction Code (TC) 971 is an identifier used to cross reference other TINs and tax periods or to identify other information about an account, including the location of a taxpayer's claim. The Action Code (AC) associated with the TC 971 provides details as to the action on a tax module or a case. Refer to Section 8 under TC 971 Action Codes in the Document 6209, IRS Processing Codes and Information, for a complete listing of the different action codes. TC 971 AC 698 is required on Form 8938, Statement of Specified Foreign Financial Assets. The form may be received loose, with correspondence or with an amended return. When inputting a TC 971, different transaction dates are required depending on the action being taken. Common examples are: If a TC 976 or 977 document is being reprocessed to another TIN or tax period (AC 002), the transaction date for the TC 971 is the posted date of the TC 976 or 977. If the TC 150 document is being reprocessed to another TIN or tax period (AC 001), the transaction date for the TC 971 is the date shown in the "RET-RECD-DT" field on CC TXMOD. Action Code 010 indicates an amended return/claim has been forwarded to Accounts Management. The transaction date for the TC 971 is the received date of the TC 977. Note: BMF amended returns/claims will post as a TC 976. Note: BMF: Refer to IRM 21.7.9.3.1, Amended/Corrected/Adjusted/Original Returns that Bypass Submission Processing. Action codes 012-016 indicate the amended return/claim has been forwarded to another area for processing. The transaction date for the TC 971 is the posted date of the TC 976/977. If the claim is being returned to the taxpayer (AC 270), the transaction date for the TC 971 is the current date. If AC 017 is being used to identify a return being reprocessed from another module, use the stamped received date of the return being reprocessed as the transaction date. If the stamped received date is before the tax return due date, use the tax return due date as the transaction date. Note: If the received date is unclear or missing refer to IRM 21.5.1.4.2.4, Received Date- Determination for further guidance. Input TC 971 on IDRS using Command Code REQ77. Refer to IRM 2.4.19, Command Codes REQ77, FRM77 and FRM7A, for further information. TC 971 AC 086 or AC 087 indicate non-assessment of interest and penalty due to a Presidentially Declared Disaster and are input automatically.
Recharging and Re-filing Documents
21.5.1.4.9 (09-05-2017) Recharging and Re-filing Documents Use the following procedures when you determine the return should be recharged to another area. There are three ways to recharge a document. Input Command Code (CC) ESTABD with the definer (T). Note: A Form 4251, Return Charge-Out, generates in Files notifying them of the change. If IDRS is unavailable for at least three days, notify Files on Form 4251, if available. Follow (c) below to complete Form 4251. Form 2275, Records Request, Charge and Recharge, complete Part A, Boxes 1 - 5, Part C. Check the (Recharge to) box and fill out the charge out information in Box E, and Box 18. Attach the return to the case and route both to the recharge activity and forward the original Form 2275. Note: The necessary charge out information is included in (c) below Complete the Form 4251 and specify where the return will be recharged (operation or function). Complete the charge out information, including the address of the area office, etc. Attach the return to the case and route both to the recharge activity and forward the original Form 4251 to Files. Whenever an original return is requested from Files for an adjustment and it is determined an adjustment is unnecessary, recharge the return back to Files.
Classified Waste
21.5.1.4.10 (04-22-2022) Classified Waste Classified waste is documentation containing taxpayer entity or account information not needed for audit trail purposes. Classified waste does not include: Numbered returns. Unnumbered returns, amended returns, and claims requesting an adjustment to the taxpayer's account. Taxpayer inquiries or background information requesting a tax, penalty, or interest adjustment, regardless if allowed or disallowed, except when the inquiry concerns misapplied payment(s) that when found and applied correctly, eliminates the penalty and interest. Taxpayer inquiries or background information resulting in a hard-core payment tracer. Taxpayer inquiries or background information resulting in a credit transfer between non-related accounts or related accounts and the credit is not available. Any misrouted forms. Documentation required for audit trail purposes that does not require any IDRS input transaction. Attach this documentation to the original return. Classified waste includes: Copies of research not used for the case, such as MFTRA, TFTRA, MCC transcripts, microfilm, etc. Taxpayer letters and background information when a response has previously been issued and did not result in a change to the taxpayer's account, such as request for forms and publications. Taxpayer letters not asking for research, abatement, or information, but are general information letters, such as a letter from a taxpayer asking how to file their return. Taxpayer letters accompanying payments, such as "attached is my payment of $$$ for 2023 taxes" , etc. Extra or duplicate copies of taxpayer inquiries including copies of returns, schedules, or worksheets, if not needed as background information for adjustments. Taxpayer letters or background information resulting in an entity address change. Taxpayer inquiries requesting a transcript of accounts. Credit transfers within the same TIN and transfers completed between related accounts, where the credit is available. Copy of a notice included with the taxpayer's request. Marking and disposing of classified waste: Notate any actions taken (unless actions have been previously documented i.e., AMS history) Example: Address change per taxpayer correspondence (TPRQ) or Form 8822, Change of Address. Example: Taxpayer identified the payment submitted for a tax period or type of tax (i.e., Remittance Advice) Example: Previous action - correction already posted Place a large "X" across front of the document. If documents are stapled together, you need to place the large "X" on the first page only. Enter your Employee Identification Number (e.g., IDRS number, badge number, or other identifying number provided by your operation). Include the document with your closed cases, so the clerks may dispose of it in the "designated classified waste" trash can Exception: Account Management Services (AMS) or the Correspondence Imaging Inventory (CII) creates electronic images of a case. Cases scanned into these electronic systems do not require any markings, since the electronic image remains available.
Signature Requirements
21.5.1.4.11 (10-01-2025) Signature Requirements Request for adjustments to tax and interest abatements must contain the signature of the taxpayer, other than those allowed with an oral statement or valid representative. Refer to the table in IRM 21.5.3.4.2, Tax Decrease or Credit Increase Processing, for acceptance of faxed signatures. IRM 21.1.3.20, Oral Statement Authority, provides details regarding the type of adjustments that do not require a taxpayer signature. Exception: Taxpayers have the option to electronically amend the current and prior two year Form 1040 and Form 1040-SR. The CII case created by Account Management Services (AMS) does not contain a digital CII image. Review the amended return documentation via the Modernized e-File Return Request Display (MeF/RRD) application. Receipt of a schedule without a return or other substantiating information may result in an informal claim and require a signature, depending on the situation. Schedules submitted to support an entry on the taxpayer's original signed return do not require a signature. Schedules submitted to claim a credit or deduction not claimed on the original return must include the signature. Not all address change requests require a signature. Refer to IRM 21.1.3.20.1, IMF and BMF Oral Statement Address Changes, for additional information. Photocopies of facsimile transmitted signatures on Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, are acceptable.
Tolerances
21.5.1.4.12 (03-13-2025) Tolerances Changes to prepaid credits: If Then 1 written request is for additional withholding of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the request must be supported with written documentation. Refer to IRM 21.6.3.4.2.2, Withholding (W/H) Tax Credit, for a listing of applicable documentation. 2 written request is for additional withholding of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and all of the following criteria are met: The withholding credit was incorrectly reported, processed, or not reported at all, and the withholding relates to income already included on the original return, a previously processed amended return, or the amended return currently being processed, and there was no previous adjustment to the withholding tax credit on this module, allow the amount without written support. 3 Fuel Tax Credit request is for an additional ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the request must be supported by the Form 4136, Credit for Federal Tax Paid on Fuels. 4 Regulated Investment Tax Credit is for an additional ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the request must be supported by the Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains. Caution: Submission Processing and Accounts Management are receiving original and amended returns claiming fraudulent income and withholding based on frivolous Form(s) 1099-MISC. Most of the forms have been processed and appear on IRP data. The Form 1099-MISC are associated with major banks and lending institutions and the common way to identify false filings is inflated withholding credit. Some of the forms have withholding greater than ≡ ≡ ≡ or it matches the income exactly. They may also have state tax withheld, which the taxpayer is deducting on the Schedule A. They are not legitimate, regardless if the Forms 1099-MISC are posted to IRP and are not be used for verification of income. Refer to IRM 21.5.3.4.16.7(4), Identifying Frivolous Returns/Correspondence and Responding to Frivolous Arguments, for additional information on referring the frivolous information to Ogden. Do not work the Form 1040-X. Note: The Tax Withheld summary on Information Returns Transcript File On Line (CC IRPTR) may be used to allow withholding over the tolerance amounts if it appears the taxpayer reported all income. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The applicable Form 94XX is required for tax decreases of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 21.7.2.4.4 , (10)Adjusted Employer's Federal Tax Return or Claim for Refund, for the tolerance on the new adjusted employment tax returns. These include Form 941-X, Form 943-X, Form 944-X, Form 945-X, and Form CT-1X. The adjustment cannot be made via oral statement. Accept the taxpayer's figures when a discrepancy in the total tax for each tax period, including allowable nonrefundable and refundable employment tax credits (e.g., Employee Retention Credit, Sick and Family Leave Credit) or Earned Income Tax Credit (EITC), is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: Do not consider the tolerance amount if the required schedules/attachments are missing. Example: Taxpayer requests EITC and qualifying children are claimed without submitting the Schedule EIC. Advise the taxpayer they need to file a claim using the Form 843, Claim For Refund and Request for Abatement, or the Form 1040-X, Amended US Individual Income Tax Return, and attach the corrected forms or schedules. Line by line verification of IMF Amended or Supplemental "G" coded returns must be math verified. Math verify EITC and/or the Child and Dependent Care Credit when: Math Error is involved Amount claimed is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ for either credit, and Math verification was bypassed in original processing. Correct Item Reference Numbers (IRN) when the tax is reduced to zero, and items are over ≡ ≡ ≡ ≡ dollars. If the deposit and credit amounts posted to a module differ from the return tax liability by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, research to resolve any discrepancies. Allow BMF claims of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, excluding unallowable items or "CAT-A" criteria. Do not forward a Math Error unsubstantiated protest ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to Examination (excluding EITC Math Error cases).
Correspondence Imaging Inventory (CII) Procedures
21.5.1.5 (11-25-2024) Correspondence Imaging Inventory (CII) Procedures The Correspondence Imaging Inventory (CII) is an inventory system for scanning Accounts Management receipts (including Form 1040-X, Amended U.S. Individual Income Tax Return) into digital images and working the cases from those images. This subsection provides specific guidance for handling CII cases. Reminder: Access the CII application every 45 days to remain active.
CII General Guidelines
21.5.1.5.1 (10-01-2025) CII General Guidelines CII cases are assigned by site to a generic employee number prior to systemic reassignment and distribution to individual employees for resolution. The following numbers are used for each site: Campus Generic IDRS number Atlanta 0739900025 Andover 0848900000 Austin 0686100000 Brookhaven 0138640000 Cincinnati 0237500000 Fresno 1042000000 Kansas City 0938000000 Memphis 0339300000 Ogden 0439800000 Philadelphia 0544300093 Philadelphia International 0531500000 Note: Generic employee numbers for Submission Processing (SP) can be found within IRM 3.11.6.3, Controlling Cases on the Integrated Data Retrieval System (IDRS), and IRM 3.11.6.9.4, MEFP and MEFS Accounts Management Rejected Queue. CII cases can be identified by the activity code present on the CC TXMOD control base. Each CII case has a unique 10-character alpha numeric case identifier that begins with the letters CIS, (e.g., CIS1A2BCD1), and this identifier is displayed in the control base activity field. An alert also appears on the account summary screen on Account Management Services (AMS). To meet the correspondence 30-day time frame, CII interim letters are generated on the 25th day in accordance with Policy Statement P-21-3. Refer to IRM 21.3.3.4.2, Policy Statement P-21-3 Procedures. Adjustments based on CII cases can be recognized by the CII indicator. The indicator posts as a part of the TC 29X transaction on CC TXMOD/IMFOL/BMFOL. On the CC ADJ54 screen, an entry of "1" is required in the CIS IND> field to indicate the adjustment is based on a CII digital image. This field is systemically generated on adjustments initiated through CII. Note: On BMF cases, the CII indicator does not show on CC TXMOD if the adjustment is for a TC 290 for .00 with no reference number changes. The indicator remains on CC BMFOL. Example: A CII adjustment posted to CC TXMOD has a CIS indicator of 1 as shown below. 290 02092004 0.00 200404 18254-407-05XXX-4 ADJ-RSN-CD>006-061-036- AMD-CLMS-DT>11202003 CIS-IND>1 Note: Taxpayers have the option to electronically amend the current and prior two year Form 1040 and Form 1040-SR. The CII case created by Account Management Services (AMS) does not contain a digital CII image. Review the amended return documentation via the Modernized e-File Return Request Display (MeF/RRD) application. The entry of "1" is still required in the CIS IND> field for these CII cases. Record the CII Case ID on all CII adjustments or IDRS inputs, such as credit transfers and entity changes unless a tool prohibits the input. Note: The case ID is in addition to your required IRM remarks for resolving the case. You must enter a unique sequence number in the CC ADJ54 screen for each adjustment input. The sequence numbers used are input in increasing numerical order (e.g., 1, 2, 3 etc.). When generating a Letter 105C, Claim Disallowed, or Letter 106C, Claim Partially Disallowed, instead of capturing the "request complete" screen, save the IDRS letter preview as a PDF and attach it to the case with the Attach File button. See IRM 21.5.3.4.6.1, Disallowance and Partial Disallowance Procedures. Caution: The current date (date of input) is displayed on the PDF print of the 105C/106C letter. This date is not the date on the letter issued to the taxpayer. If you need to determine the date on the letter, use the taxpayer's copy, the copy attached to the disallowance DLN, or the copy that is accessible on Control D. Use the capture feature in CII to capture the "request completed" screen for: Command Code (CC) LETER requests. If including an enclosure/attachment with the letter, or sending manual CAF copies, capture the letter prior to transmitting it. Exception: Letters sent automatically through IAT tools (i.e., xMend or batch tools) are not required to be captured, unless the tool's "Write Your Own" option is used (i.e., Letter 4364C, xMend Correspondex Letter - IMF, Letter 672C, Payments Located and/or Applied. Exception: Letters generated by the Reasonable Cause Assistant (RCA) application no longer provide an opportunity to capture the CC LETER request completed screen on CII. For RCA generated letters (e.g., 3502C, 3503C, 852C, and 853C), attach a PDF print of the letter to the CII case. See IRM 20.1.1.3.6.6, Attaching RCA Determination. Exception: The credit transfer tool no longer stops at the request completed screen. Note: Additional information on credit transfers is in IRM 21.5.8.3.1, Determining Source Document Requirement for Credit Transfers. CC PIFTD CC FTDPN print (include additional liability pages/payment designations if applicable) – See IRM 20.1.4.23, Manual Adjustments. Other items as identified in subject specific IRMs. Note: If the CII "capture" screen is not working, attach a pdf of the letter and leave a note in the Case Notes portion of CII that the Request Completed screen was not capturable. Do not close the IDRS control base of your CII case when you execute an IDRS command. For example, when completing an ADJ54 screen, leave the CASE-STS-CD> field blank. Allow CII to close the IDRS control base when you click the "close" button in CII, after completing all actions. Do not attempt to take actions on CII cases if IDRS is down. You may access and view cases, but do not attempt actions that interact with IDRS. The CII case message function can be used to leave detailed history regarding the case. A case message is not a permanent record. The CII case note function is used when you want the information to become a permanent attachment to the case. The case note feature must be used when printing the image or a portion of the image for routing to another area. Example: Use a case note when there is no record of the action taken, such as "Phone call to TP – TP to fax missing schedule." Example: Use a case note to indicate a portion of the CII case was forwarded to another area, such as "Form 9465 printed and routed to Collections" or "Form 2848 printed and forwarded to CAF" or "Original return printed and forwarded to SP for processing" . Exception: Do not print and route the Form 9465, Installment Agreement Request, if it is submitted electronically with an amended return, Form 1040-X through the MeF application. The MeF system automatically sends the Form 9465 to the Collection function for consideration. Note: Avoid putting Official Use Only (OUO) information in case notes because case notes are permanent and automatically written to AMS history. Reference IRM 1.11.6.3.4, Official Use Only (OUO) Content. Case notes are subject to the Freedom of Information Act (FOIA) and could be requested by the taxpayer or other parties. Contact the Taxpayer Advocate Service (TAS) when the case has an open TAS control prior to taking any case actions. See IRM 21.1.3.18, Taxpayer Advocate Service Guidelines. Operations Assistance Request (OAR) cases routed as CAT-A criteria must have "OARs" as the primary suspense reason on CII. Use the additional suspense reasons for the type of case (e.g., EITC). Remarks can be used for further explanation. Note: Remarks or additional information must be placed in the secondary reason section. Do not write remarks as the primary reason. Cases routed as CAT-A are systemically controlled to Examination and placed in suspense until returned by the Examination Classifiers or by the current established expiration period (e.g., 180 days). Reminder: The taxpayer has a right to file suit for a refund pursuant to IRC 6532(a) when a claim for refund is not responded to within 6 months. Note: If an OAR case is received and the case is already controlled to Examination, the AM TAS Liaison must link the OAR case in Examination using OARs suspense reason. Occasionally, two (or more) unrelated cases, or a taxpayer with forms impacting multiple years (such as multiple Forms 1040-X, 8379, or 843) are scanned as one CII image. In these instances, utilize "SPLIT-IMAGE" from the Suspend drop-down list in CII and complete the Split Image Suspense page to indicate where the image should be split and which part of the image should be associated with the existing case. Do not split correspondence cases addressing multiple tax periods (e.g., a letter requesting penalty abatement on three years) to create additional CII cases for each tax period. Note: Instances where the split image process won't work because the pages needed are not adjacent, or where a case has multiple images and one or more are for a different taxpayer or tax period, are considered a complex split image and require coordination with your Campus CII Coordinator. The "Close As MISC" button allows a user to close secondary case(s) by not counting them as a closure in CII reporting when there are multiple open CII cases on a TIN. "Close As MISC" button closes the CII case and updates the category code to MISC (in IDRS only), while closing the IDRS control base. "Closed As MISC" cases are counted as a transfer out action instead of a closed case which enables more accurate inventory and closure reporting. Example: "Close as MISC" when a scanned document request erroneously creates a new case in CII instead of adding the image to an existing archived or open case. Example: "Close as MISC" cases that are reopened from archives or reassigned to the employee to correct a defect. Example: "Close as MISC" cases that are created with duplicate documentation from closed/archived CII cases. Example: "Close as MISC" or rerouted cases that were also resolved on prior archived CII cases. A popup reminder displays when the "Close As MISC" button is clicked – "Did you remember to input a case link if required?" "OK" to complete the operation and "Cancel" to cancel the operation and return to the Active case page. All employees must stop identifying any taxpayer's account as a "Tax Protestor" . Do not use the term "Illegal Tax Protestor" or similar designations on IDRS, ACS, AMS, or CII. This includes any comments, narratives, and/or histories. Terms such as "frivolous argument" or "tax avoidance argument" are acceptable terms to use. Do not create CII cases for the sole purpose of attaching and routing documents. Example: e-4442's requesting resequencing actions should not be converted to CII cases. Note: e-4442's that were generated from a phone call should not be scanned into a CII case. Do not convert e-4442's to CII cases unless advised by another IRM. Exception: Toll-free and TAC assistors cannot order documents from Files. These assistors prepare Form 4442/ e-4442 to the campus AM paper function within their directorate. In addition, campus employees convert the Form 4442 to a CII case in order to submit a document request from files and request a copy of the document to be attached to the CII case. If the referral issue pertains to a specialized program the only available method for forwarding the case to the specialized unit is through CII case reassignment. Exception: CSR's must convert their unresolved -A freeze AMS e-4442 cases to a CII case when the claim is required to be referred to CAT-A for review. Do not reopen a case from CII archives unless action must be taken on the account. Reopening cases from CII archives may create an overage case. Instead of reopening an archived case, you may utilize the create case option in CII to create a new case based on the taxpayer's contact and link the newly opened CII case to the related archived case(s). Note: Examples of reasons to "link" cases instead of reopening: If Then 1 Taxpayer (TP) sends additional correspondence after claim was adjusted Link new correspondence to original claim 2 Claim closed to another area (e.g., Exam) Additional correspondence is needed Link new correspondence to original claim 3 Transcript received on account Use receive date of transcript and link to original claim 4 TP sends additional correspondence after amended return was adjusted Link new correspondence to original claim 5 TP sends a corrected document or worksheet Link information received to original claim 6 You receive a late TP reply for information from a previous CAT-A case that was subsequently closed Link new correspondence to original claim
Cases Currently Assigned in CII
21.5.1.5.2 (10-01-2025) Cases Currently Assigned in CII It is extremely important that Correspondence Imaging Inventory (CII) case controls not be closed on IDRS by anyone other than the employee assigned the case. Follow procedures in IRM 21.5.2.3 (5), Adjustments Guidelines - Research, and IRM 21.1.3.20, Oral Statement Authority, when handling taxpayer inquiries. When working CII cases and the incorrect category codes and/or program codes/CII controls are used, correct them on CII when identified or prior to reassignment. This includes electronically filed amended returns filed through the Modernized e-File Return (MeF) application (MEFA, MEFC, MEFI or MEFR). Some common examples (not all inclusive): Example: CII case coded as TPRQ, but XRET is attached. Update category to XRET and the program code to 40051. Example: CII case coded as XRET, but no amended return was scanned in or attached. Update category as appropriate and address the -A freeze. Example: CII case coded as DUPF, XRET or TPRQ but a Form 8379, Injured Spouse Allocation, is attached. Update category to DMFC with program code 97140 or DMFE (if the return is electronic) with program code 97144. See IRM 21.4.6.5.6, Allocation of Injured Spouse Form 8379, for additional instructions on processing Injured Spouse claims. Example: CII case coded as DMFC, but the Form 8379 was submitted electronically with the original return. Update category to DMFE and the program code to 97144. See IRM 21.4.6.5.10, Allocation of Injured Spouse Form 8379, for additional instructions on Injured Spouse claims. Example: CII case coded as DUPF but identified as a mixed entity or scrambled SSN case. Update the category to MXEN or SCRM, along with the appropriate program code, as instructed in IRM 25.23.4.6.1, Required Research. Example: CII case coded as XRET but identified as HCTC criteria. Update the category to HCTX along with the appropriate program code and reassign case to 0830184795. Example: CII case is coded as MEFP and an AM CR is taking over the case to resolve. For amended returns, update the Doc Type first to 1040X MeF and update the category code to MEFA. For carryback, use Doc Type Carryback MeF and category code MEFC. For international, use Work Type IMF INTL, Doc Type 1040X MEF, and category code MEFI. This example is not all inclusive and employees should continue to use other applicable category and program code combinations as required by the IRM (i.e., MXEN, SCRM or HCTX). Example: CII case is coded as MEFS and an AM CR is taking over the case to resolve. Update the Doc Type first to 1040X and update the category code to XRET. This example is not all inclusive and CRs should continue to use other applicable category and program code combinations as required by the IRM (i.e., MXEN, SCRM or HCTX). Example: Update CII cases sent from Submission Processing to Accounts Management that have CP 09/ CP 27 involvement from work type MEFS to work type LSFM. Example: CII case is coded as DUPF, XRET/MEFA, and Form 8962 is attached and it is not changing; or if the return is showing a PTC decrease that was originally reported and isn't the main reason why 1040X was submitted but rather a trickledown effect from adding income, do not update category to ACAX, unless directed by another IRM. Example: Update CII cases with BMF involvement based on IRM 3.13.6-4, Appendix D-Document Types, Category Codes, BMF. Exception: Correspondence is no longer separated into individual categories (i.e. MATH, PLTY and PYMT) and is updated to TPRQ. Refer to Exhibit 21.5.1-1, AM CR Screening of Correspondence, for additional information regarding the categorization of correspondence. Occasionally, a CII case is scanned to an incorrect TIN or tax period. Update the tax period as necessary. If the case is scanned to an incorrect TIN, MFT, and/or tax period and generates an interim letter, send a closing (apology) letter before updating the case to the correct TIN, MFT, and/or tax period. You are not required to capture the "Request Completed" screen of the letter to the incorrect taxpayer. If the case is controlled to a TIN of all zeroes, an incorrect TIN, and/or tax period and correct information can be located, update the CII case with the correct TIN and/or tax period. Close the IDRS base on the incorrect TIN/tax period and the CII case can be worked on the correct account. For further guidance on reprocessing returns, follow IRM 21.5.2.4.23.7, Coding and Editing Procedures (4). If the TIN cannot be located and correspondence cannot be issued (due to a missing address, etc.), leave a CII case note stating insufficient information to issue correspondence and close the case as no action. If the case is scanned as an XRET or 94XX, a TC 971 AC 010 is generated, which creates an -A freeze (or an E- freeze if no original TC 150 has posted to the module) on the incorrect account. Follow the procedures below to correct the CII account and IDRS control: Input a TC 971 AC 002 on the incorrect account with the cross-reference information of the correct TIN/tax period. Input a TC 290 for .00 to release the -A freeze on the incorrect account (if applicable). Update the CII information with the correct TIN/tax period. If TC 971 AC 017 is used to identify a return being reprocessed from another module, use the stamped received date of the return being reprocessed as the transaction date. If the stamped received date is before the tax return due date, use the tax return due date as the transaction date. Process the CII case following normal procedures. Note: For BMF cases, do not update a duplicate filing condition (DUPF) to another period or TIN. Follow IRM 21.7.9.4.1.1, Transcript (TRNS) 193 Involving Reprocessing Returns, to ensure correct procedures are being followed. To ensure the accuracy of Accounts Management aged inventory, when working CII Cases, verify that the IRS Received Date (IRS-RCVD-DT) field is correct and update when necessary. Refer to IRM 21.5.1.4.2.4, Received Date - Determination, for additional information. Due to the Bipartisan Budget Act (BBA) of 2015, the IRS's BBA unit requires a review of amended returns submitted by partners of a partnership or partnerships under examination before the next step in the partnership audit procedures can proceed. Identify these amended returns by the literal "BBA Partner Modification Amended Return" across the top of page 1. As a result of backlogs of work and time frame constraints, the dedicated BBA units may process an amended return currently assigned to an AM CR on CII. In such cases, a BBA agent notates on CII "Accepted as filed. TC 290 $$$ RC 188 - Ptr Modification, BBA Unit Closed." or something similar to indicate that the BBA unit has worked the return and that no actions are necessary. AM employees can close the case "no action," as the BBA unit agent prepares the required documentation for their closing team to input any required adjustments. Note: If the amended return has not been posted on CII, the BBA unit agent monitors CII for the creation of the CII Case. Once the amended return has been posted to CII, the BBA unit agent inputs the notation that the BBA Unit has already worked the amended return. You can also identify an adjustment input by the BBA unit agent by researching IDRS for the year in question for a posted adjustment if the account has an adjustment with Reason Code (RC) 188 for Non-Pass Through Partners or RC 189 for Pass-Through Partners. If AM identifies an adjustment with either RC, leave a CII Case Note stating "Prior BBA unit action" and close the case no action. A BMF case may occasionally be scanned as an IMF case or vice versa, a case may be assigned to an incorrect work type (domestic amended return vs. international amended return) or the case is a combination BMF/IMF. In these situations, do not reroute the case, but reassign the case using the Update Case Data function on CII to change the information from one case type to another and select the appropriate campus from the reassign drop down listing. Note: If the case is a BMF/IMF combination, complete the required action necessary for the MFT type and update the case notes documenting the actions taken for that specific MFT type and provide a statement why the case is now being reassigned to a different MFT. The following table outlines where to reassign the cases. Site with case in CII inventory: Reassign to: Ogden Kansas City Cincinnati Fresno Andover, Austin, Memphis, Philadelphia Cincinnati Atlanta, Brookhaven, Fresno, Kansas City, Puerto Rico Ogden International cases - BMF only Ogden International cases - IMF only Philadelphia NOL Carryback claims Refer to the table in IRM 3.13.6, Submission Processing Image Control Team (ICT) Correspondence scanning When using the "Reroute" option in CII, scanned images and a Routing Slip will print at the printer selected. All case notes will also print if the box is checked when filling in the Routing Slip Data. Linked cases, IDRS screen captures, and attached files do not print when a case is rerouted through CII. Cases cannot be rerouted through CII if: There are no scanned images. Only part of the scanned image needs to be rerouted. A file needs to be included with the scanned image. If a CII case meets any of the above conditions and needs to be routed to an area that does not use CII: Fax or email the documents, if the receiving area has Enterprise E-Fax (EEFax) or an encrypted mailbox Print the documents at a local printer and mail them to the receiving area, if the receiving area does not have EEFax or an encrypted mailbox. When printing locally or using EEfax, first suspend the CII case to your lead or manager for review. After routing the documents by fax or mail, close the CII case as 'MISC'. Do not use the Reroute option in CII. Taxpayers have the option to electronically amend the current and prior two year Form 1040 and Form 1040-SR. The CII case created by Account Management Services (AMS) does not contain a digital CII image. Review the amended return documentation via the Modernized e-File Return Request Display (MeF/RRD) application. Note: Notate on the case notes that the Amended Return is a MEF, since CII does not contain a digital CII Image. If you only need to route selected pages, print only those pages from the document viewer and manually prepare and attach a routing slip. Annotate the CII Case ID on the upper left corner of the first printed page. Utilize the "Close As Misc" case option instead of the "Reroute" option in these instances (Power of Attorney (POA) Form 2848 or Form 8821 Tax Information Authorization can now be efaxed). Exception: If the taxpayer is claiming IDT and there is Compliance involvement, (TC 420, TC 300, TC 922, etc.), do not use the reroute option in CII. Reassign the case on CII to the appropriate IDTVA function following IRM 25.23.4-5, IDTVA Routing Matrix. Exception: Employees are only required to use EEFax if one is available and the case does not meet CII reroute criteria, or the subject specific IRM requires the use of EEFax. CII offers multiple printer options when routing cases. Selecting the appropriate printer drop down is vital to ensuring the case document is forwarded to the correct area in a timely manner. Delays can be minimized by selecting the correct printer for any rerouted case, as well as providing clear routing instructions. Note: You must always use a complete stop number in the TO STOP field; including the Alpha designation of the campus, e.g., 1234 FSC. Do NOT use the word STOP in the stop field. Use only alpha and numeric, no special characters. If you are routing to another CII campus, select the appropriate campus from the drop-down to print the case for that campus central printer. In addition, include a reason for the route as well as your stop number, appropriate IRM reference(s), and campus/site location. If the received correspondence is a can't pay, won't pay or will pay later, do not reroute through CII. Route the correspondence using EEFax See IRM 21.3.3.4.8.2.1, (10) Compliance Criteria for Amended Returns/Claims and/or Balance Due. Do not create a CII case for the sole purpose of rerouting it to a non-CII user. See IRM 21.5.1.5.1,(19) CII General Guidelines, for further instructions. Sending returns to processing/reprocessing is NOT a CII reroute. See IRM 21.5.1.5.5,(10) Processing /Reprocessing CII Tax Returns, for further instructions. When the amended return was electronically filed, use the EEfax or a secure e-mail address to send the MeF document and case to the appropriate AUR address. Leave a CII case note as required. See IRM 21.3.1.6.41.2, Responding to Individual Master File (IMF) Underreporter Paper Inquiries. Additionally, special routing procedures are needed for reroutes to Examination as discussed in the following paragraphs. The "Reroute to Examination" option is utilized for any cases closed to Examination. Examples include the following: Audit Reconsideration Note: BMF Audit Reconsideration may use the option "2 CAT A" Open AIMS Unsubstantiated Math Error referrals open on AIMS Substantiated Math Error referrals with an open TC 420 or TC 570/573 After entering the necessary comments on the routing form, select the Central printer for the site that input the previous audit assessment or the site with the open AIMS information as determined by the EXAM Employee Group Code (EGC) Contacts located under the "Who/Where" tab on SERP. The "Reroute to EITC" option is only used if directed by Examination classifiers or if directed by Command Code DDBCK. Refer to IRM 21.5.1.5.8, Examination Selected Inventory and Command Code DDBCK, for additional information. Accounts Management (AM) frequently reassigns cases between different campuses and employees. The case must be active on CII prior to reassignment to prevent the case from remaining in suspense in the gaining employee's queue. Do not reassign the case directly from the suspense inventory. Prior to reassigning or routing any CII case: Ensure the case is checked for potential statute issues. If no statute issue exists, check the "statute searched" box on the CII case and reassign the case as directed. If the case reflects a tax increase/credit decrease and is within 90 days of the Assessment Statute Expiration Date (ASED), do not reassign the case. Forward the case to your local Statute Team. Refer to IRM 21.5.3.4.1, Tax Increase or Credit Decrease Processing, for additional information. Secure Manager/Lead approval. The Manager/Lead must review the reassignment/reroute for accuracy and leave a case note on CII showing the approval. Leave a case note explaining the reason for reassignment including the criteria it met for reassignment. Caution: Do not reassign a case to IDTVA if there are multiple controls with an existing IDT case with category code i.e., IDT1, IDT3, IDT8, assigned to an IDTVA employee or assigned to an Unassigned queue (i.e., 1042000000) or IDTVA Accounts Management Centralized Distribution Site (CDS), Site Specialization Number. Refer to AM Site Specialization Temporary Holding numbers. This is located on the Who/Where under tab under SERP. Refer to IRM 21.5.2.3.1, Adjustment Guidelines – Identity Theft Research, for guidance on multiple controls with IDTVA. Note: For Spanish language correspondence and Forms 1040-X, refer to AM Site Specialization Temporary Holding Numbers. This is located on the Who/Where tab under SERP. Use the suspend to workleader option in CII to send technical questions to your workleader. Thoroughly research the case using available resources (i.e. SERP, TCDs, IDRS, etc.). Document your research in a case message with your question(s) and select the "2workleader" option under the suspense menu. The assigned workleader has 7 days to respond to assistance requests before they are automatically returned to the active inventory of the employee. See IRM 21.3.3.4.8.2, Campus Collection Function Correspondence/Inquiry/Notice, for an account assigned to the Revenue Officer (RO). When routing a CII case to an RO with a fax number, use the EEfax procedures in the Exception in (7) to route the case. If no EEfax is available, input TORO in the stop number field, include a complete address in the comments field and select your campus' central printer. See IRM 21.3.3.4.8.2, Campus Collection Function Correspondence/Inquiry/Notice for accounts that must be routed to a local field office. The local field office provides in-person assistance to the taxpayer. When routing a CII case to a Field Office with a fax number, use the EEFax procedures in the Exception in (7). If no EEfax is available, input TOFO in the stop number field, include a complete address in the comments field and select your campus' central printer. Carryback cases are assigned a priority code by ICT when scanned into CII. Occasionally, a carryback case is misidentified, and/or a priority code is not included. Prior to reassigning a case as a carryback case, determine the appropriate priority code and update CII using the following table. See IRM 3.13.6-8, APPENDIX H - SCANNING OF CARRYBACK AND CARRYFORWARD APPLICATIONS/CLAIMS - IMF/IMF INTERNATIONAL, and IRM 3.13.6-9, APPENDIX I - SCANNING OF CARRYBACK AND CARRYFORWARD APPLICATIONS/CLAIMS AND FORM 1138 - BMF/BMF INTERNATIONAL AND EO, for additional information. Priority Code Definition 1 Refund is $1M or more 2 Refund is $100,000 - $999,999 3 Refund is $5,000 - $99,999 4 Refund is $0 - $4,999 5 Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback 6 Form 1139, Corporation Application for Tentative Refund, or Form 1120X, Amended U.S. Corporation Income Tax Return, filed requesting 100 percent corporate refund of minimum tax credit (MTC) under the CARES Act for tax years 2018 and 2019 only. Note: Priority codes for carryback applications/claims are determined by the total dollar amount of the application/claim. If the taxpayer submits multiple carryback claims stating the same loss year or files a Form 1045, Application for Tentative Refund, or Form 1139, Corporation Application for Tentative Refund, for the same loss year, combine the amounts from all the forms to determine the correct priority code. See line 32 of Form 1045 and lines 28 and 29 of Form 1139 for carryback tax decrease amounts. Note: See AM Site Specialization Temporary Holding Numbers, for centralized distribution numbers. This is located on the Who/Where tab on SERP.
CII Source Documentation
21.5.1.5.3 (10-01-2025) CII Source Documentation These are general guidelines related to Correspondence Imaging Inventory (CII) case processing. Non-Source Document (NSD) adjustments is entered in the remarks section for most CII adjustments (CC REQ54, CC REQ77, CC ADD24, CC ADD34 and CC ADD48) indicating to Files that no document is required. The CII image is the source document and it remains on CII for further recall if needed. Since the image remains available on CII, Alpha File association is also not necessary. Note: Taxpayers have the option to electronically amend the current and prior two year Form 1040 and Form 1040-SR. The CII case created by Account Management Services (AMS) does not contain a digital CII image. Review the amended return documentation via the Modernized e-File Return Request Display (MeF/RRD) application. The CII cases created by Account Management Services (AMS) do not contain a digital CII image; however, the documentation remains available within the MeF Return Request Display (RRD) application. In these cases, NSD should be entered in the remarks section for most adjustments. The NSD adjustments carry the appropriate blocking series as indicated in the subject specific IRM. For example (not all inclusive) : Example: Adjustment without original return, use NSD with blocking series (BS) 05 for IMF and 15 for BMF. Example: Adjustment when the original return or superseding return has been scanned to the CII case, use NSD with BS 00. Caution: If the MeF return is not scanned to the CII case, do not use BS 00. Example: For BMF superseding returns refer to IRM 21.7.9.3.4.1, Business Master File (BMF) Superseding Tax Return Processing Considerations. For IMF superseding returns refer to IRM 21.6.7.4.10, Superseding Returns. Example: For adjustments on DUPF and XRET cases use BS 05 when the original return is not attached. Example: Adjustment with a math error, use NSD with blocking 77 or 78. See IRM 21.5.4.4.1, Setting the Initial Math Error Action, for additional information. Reminder: If the original return was filed electronically, use blocking series 77 and utilize the "capture" feature to attach a CC IMFOLR or CC TRPRT screen. Example: Adjustment to disallow a claim, use NSD with blocking 98 or 99. See IRM 21.5.3.4.6.1, Disallowance and Partial Disallowance Procedures, for additional information on disallowing claims. Reminder: If the original return was filed electronically, use blocking series 99 and utilize the "capture" feature to attach a CC IMFOLR or CC BMFOLR print. Do not use blocking series 98. Reminder: For more information regarding the appropriate use of Blocking Series, refer to Document 6209, Section 4, 14 - Adjustment Blocking Series. Source Document (SD) adjustments are used when a subject specific IRM reference requires a paper print be sent to Files. Certain IDRS screens and letters must be printed and sent to Files in accordance with the retention period. If the case data drops from IDRS, this is the only record of the original information. Example: Scrambled Cases: If a completed Letter 239C, TIN-Related Problem Resolution, questionnaire was not received from at least one taxpayer, attach a copy of the Letter 239C and the history sheet to the most current year return on file for each taxpayer. See IRM 21.6.2.4.3, Scrambled SSN Case Procedures, for further information on handling scrambled cases. CII allows attachment of files to individual cases. This functionality allows documents to be saved to a CII case for future reference, instead of associating the document with a paper case. Certain subject-specific IRMs require attaching documents to the adjustment. The CII attachment function may be utilized in lieu of a paper attachment. Some examples of required attachments (not all inclusive): Example: The automated Reasonable Cause Assistant (RCA) determinations must be attached to the CII case. When attaching the RCA determination to the CII case and not forwarding anything to files, the adjustment is input as NSD. See IRM 20.1.1.3.6.6, Attaching RCA Determination, for additional information. Example: Injured Spouse worksheets must be attached to the case. See IRM 21.4.6.5.10, Allocation of Injured Spouse Form 8379, for specific information. Example: Manual interest computations must be attached to the adjustment source document. See IRM 20.2.5.6.2, Manual Computations, for more specific information. Reminder: Data Security guidelines state that all sensitive data stored on a computer must be encrypted. Once the document has been attached to the CII case, users delete the document from their encrypted folder and from the recycle bin.
Viewing or Requesting Documents on CII Cases
21.5.1.5.4 (10-01-2025) Viewing or Requesting Documents on CII Cases Any Correspondence Imaging Inventory (CII) user can view any open or closed case in CII regardless of where it was scanned. Account Management Services (AMS) users also have the capability to view and print CII images. A CII case is identified by the activity code present on the CC TXMOD control base. Account adjustments based on a CII case reflects a CIS indicator >1 displayed on the CC TXMOD or a CIS-1 on the CC IMFOLA screen. Document requests from CII sites are pulled and scanned in the Files function and the image is associated with the open CII case. This includes requests from CII users of other CII campus Files functions. CR/TE's with CII input document requests using Command Code ESTAB with document request code "S" . This code is only used by those working on CII and notifies Files to scan the requested document instead of sending the paper document. Note: Documents scanned after the CII case is closed are not associated and create a new CII case in the system. Review these documents to ensure all necessary actions have been taken and make any applicable corrections, if needed. Create a link between the newly created CII case and the CII case that created the document request. Close the newly created CII case. For further guidance closing cases as MISC, refer to IRM 21.5.1.5.1, CII General Guidelines (17). Non-CII Sites use Command Code ESTAB with document request code "X" to request printed copies of a CII scanned document. When a document request is received in Files for a TC 29X document input through CII, the CII case is printed out and sent to the requestor along with Form 5147, IDRS Transaction Record. Files personnel must pull Form 5147 to identify the CII Case ID. If the adjustment contains a "1" , the CII Case ID is printed in the remarks section of Form 5147. Files personnel use this number to access the case through the CII Application and complete the document request for the non-CII user. After locating the case on the CII workstation, Files personnel print out the imaged case and route to the requestor. Note: When requesting the CII document, enter the CII ID (if available) in the remarks of the ESTAB request to help expedite the request in Files. Exception: Taxpayers have the option to electronically amend the current and prior two year Form 1040 and Form 1040-SR. The CII case created by Account Management Services (AMS) does not contain a digital CII image. Review the amended return documentation via the Modernized e-File Return Request Display (MeF/RRD) application. These cases can be identified on IDRS by Control Base Category Codes. Category Codes MEFP and MEFS identifies MeF 1040-X cases assigned to Submission Processing and Category Codes MEFA (1040-X MeF), MEFC (Carryback 1040-X MeF), MEFI (International 1040-X MeF) and MEFR (International Carryback 1040-X MeF) identifies 1040-X cases assigned to Accounts Management. Reminder: Account Management Services (AMS) users also have the capability to view and print the CII images. Upon receipt of a document pulled on a CII workstation or from AMS, it appears to be a photocopy of a document, as the original documents are preserved as digital images for the required retention period. The printed images may be used just as an original paper document. Annotate returns that are printed from CII images and sent for processing with "CII IMAGE —Do not correspond for signature" below the signature line. Annotate returns printed from the MeF/RRD application and sent for processing with "MeF Return - Do not correspond for signature" below the signature line. If no adjustment or reprocessing action is taken, destroy the photocopy following normal procedures.
Processing/Reprocessing CII Tax Returns
21.5.1.5.5 (10-01-2025) Processing/Reprocessing CII Tax Returns Returns sent for initial processing (i.e., return has not posted to another year or TIN), are edited as identified below, and the return forwarded for processing. Submission Processing does not correspond for any missing information on these returns. If there are any missing forms or schedules refer to IRM 21.5.2.4.23.7, Coding and Editing Procedures, for guidance. A return must be complete before it can be sent for reprocessing (i.e., return previously posted to another year or TIN). You are required to correspond for missing signatures, schedules, or forms prior to forwarding to Submission Processing. See IRM 21.5.2.4.23.7, Coding and Editing Procedures, for further information. To facilitate the processing of CII returns or CSTO (OR SBSE) scanned returns, the correct tax period, taxpayer identification number, IRS received date (if not stamped on the return) refer to IRM 21.5.1.4.2.4, Received Date - Determination), name, and address of the taxpayer must all be clearly edited on the return as required in current procedures. See IRM 3.13.2.3.6, Sole Proprietors and Individual Taxpayers-Name Controls, FRCs, and Authorized Representatives. Employees should place a line through the DLN, unless it is being reused. Note: Taxpayers have the option to electronically amend the current and prior two year Form 1040 and Form 1040-SR. The CII case created by Account Management Services (AMS) does not contain a digital CII image. Review the amended return documentation via the Modernized e-File Return Request Display (MeF/RRD) application. Print the return documentation from the MeF Return Request Display (RRD) application, save as a PDF, and attach to the CII Case. Any annotations are made using the Adobe Acrobat Pro software. If the Adobe Acrobat Pro software is not available to you, print the amended return documentation from the MeF/RRD application and have the document associated to your CII case via a CIS association sheet. Corrections may be made to taxpayer entries by placing an "X" to the left of the incorrect entry and entering the correction to the left. Edits may be made on the CII image using the annotation tools provided within the CII Document Viewer. You may also print the document first and make your edits with red ink for IMF and Exempt Organization (EO) returns or dark green ink for other BMF returns. Note: Returns printed/saved from the MeF/RRD application should be annotated using the Adobe Acrobat Pro software. If the Adobe Acrobat Pro software is not available to you, print the amended return documentation from the MeF/RRD application and have the document associated to your CII case via a CIS association sheet. If the return is signed, use the Stamp or Text tool in the CII Document Viewer, or Adobe Acrobat Pro, to add "CII IMAGE - Do not correspond for signature" to the return below the signature field. Add the CII Case ID to the upper left corner of the first page of the return. This designation prevents Submission Processing from treating the signature as a copy. Remember to click the Save button. Note: Annotate returns printed/saved from the MeF/RRD application and sent for processing with "MeF Return - Do not correspond for signature" below the signature line, along with the CII Case ID in the upper left corner of the first page associated with the return. Be sure to line through "efile GRAPHIC print - DO NOT PROCESS" prior to forwarding the document for reprocessing. Note: If the return is signed in a SBSE (CSTO) scanned case, Use Adobe Acrobat Pro to add CSTO (OR SBSE) SCANNED IMAGE -Do not correspond for signature below the signature field and the (case info, etc.) in the upper left corner on the first page of the return. Exception: Exempt Organizations (EO) are excepted from including the CII Case ID number and CII stamp - "Do not correspond for signature" as their returns are scanned for public inspection. Complete all other edits. If the return is not signed by the taxpayer or authorized representative, refer to the following table: If Then The return is being forwarded for initial processing, Note: These returns have not previously posted to an account and do not have a Document Locator Number (DLN). Submission Processing does not correspond for the missing signatures, per IRM 3.11.3.14.5, Signatures, (8e). Correspond for the missing signature if not previously requested Suspend the case for 45 days (70 days for overseas taxpayers). Do not add the "CII IMAGE - Do not correspond for signature" notation. No further editing is required. Note: If the taxpayer submits a signed Letter 143C and the claim is complete for processing, use the signature date of Letter 143C as the IRS received date to facilitate the processing of CII returns with the correct IRS Received Date and "Process as Original." Note: If the taxpayer does not respond, the case cannot be processed without a valid signature. Send a no consideration, Letter 916C, and close your case. The return is being reprocessed, Note: These returns have previously posted to another account and already have a DLN. Correspond for the missing signature if not previously requested. Refer to IRM 21.5.2.4.23.7, Coding and Editing Procedures, for additional details. After the signature is received or the suspense period has expired, add the "CII IMAGE - Do not correspond for signature" notation. For campuses with Submission Processing (SP) – Print the complete return on your local printer and check the "Include Annotations" check box in the Print Document dialog box, which includes any editing on the printed copy. Underline edits with red ink (IMF) or dark green ink (BMF). For IMF reprocessable returns, attach Form 3893, Re-Entry Document Control, or other applicable form, and route the paper return to the appropriate stop. For BMF reprocessable returns, utilize Form 13596, Reprocessing Returns, and forward accordingly. See Exhibit 21.5.2-1, Preparing Form 3893, Re-Entry Document Control, or Exhibit 21.5.2-2, Preparing Form 13596, Reprocessing Returns, for instructions on preparing these forms. Returns being forwarded for initial processing are routed to SP using a Form 1725, Routing Slip, or similar local routing slip. Reminder: Ensure that any e-file return attached as a PDF to the CII case from the MeF/RRD application includes the necessary annotations before printing and forwarding. For campuses without Submission Processing (SP) – The following procedures are necessary to help ensure the proper reprocessing of returns: Use the Attach feature in CII to attach a completed copy of the appropriate routing form. Note: Form 3893 or Form 13596 is utilized when reprocessing the return. Form 3893 requires a valid DLN that corresponds with the processing site's location code. Complete all necessary edits to the CII image of the return being reprocessed. If the required information is not included on the return to be reprocessed, the case is rejected to the sending Inventory Control Manager (ICM) within seven business days. Reminder: If reprocessing a return and moving a previously issued refund, enter Computer Condition Code (CCC) O (use red if an IMF return and use dark green if a BMF return) horizontally in the upper-center portion of the filing status section of the return for (Tax Year 2017 and prior) and to the blank area below "Spouse was born before January 2, 1954" for (Tax Year 2018 and later) to prevent a second refund per IRM 21.5.2.4.23.10, Moving Refunds. Enter this CCC on the return and save on CII before printing. Reminder: For more guidance, refer to IRM 3.11.13.12.2, Computer Condition Codes. Note: Returns printed/saved from the MeF/RRD application should be annotated using the Adobe Acrobat Pro software. If the Adobe Acrobat Pro software is not available to you, print the amended return documentation from the MeF/RRD application and have the document associated to your CII case via a CIS association sheet. Suspend the case to your work leader/manager for review, including review of any statute issues. After review, the work leader/manager adds a case note documenting approval. Once the case is approved, the CSR can close their case. Note: If multiple images are attached to the CII case, clearly identify which image should be forwarded for reprocessing. Only forward images necessary for the processing of the return. The work leader/manager notifies the ICM that they have an initial or reprocessable return and provide the case ID. The ICM contacts the ICM at the partner campus with the details of the case within seven business days of the notification. The partner campus prints the necessary information from the case, forward the return to SP, document the actions as a CII case note, and follow up with the sending ICM within seven business days. Due to the high volume of cases received, advise the taxpayer that it will take up to 16 weeks for processing. Reminder: Check the "Include Annotations" check box prior to printing to include any edits on the return and ensure that any e-file return attached as a PDF to the CII case from the MeF/RRD application contains the necessary annotations before printing and forwarding. It is not necessary to print the documents in color to capture the edits. For all returns - Initiate any required actions (such as CC REQ54, CC REQ77, and CC FRM49) and then close the case. Do not use the reroute option on CII. Leave a brief case note describing the action taken (e.g., TC 150 doc reprocessed to tax period XXXX or TC 976 doc reprocessed to TIN/EIN XX-XXXXXXX). Note: For commonly required closing actions, refer to IRM 21.6.7.4.2.5 ,Tax Period Changes, or IRM 21.5.2.4.23.8, IDRS Account Actions. Additional information about how reprocessed images are handled in Files can be found in IRM 3.5.61.2.5, Voided, Reinput, or Canceled Documents.
Incomplete CII Claims
21.5.1.5.6 (10-01-2025) Incomplete CII Claims With CII, it is not necessary to return the entire amended return to the taxpayer when additional information is needed. For direction relating to carryback claims, refer to IRM 21.5.9.4.3, Rejecting Unprocessable Carryback Application/Claims, for additional information on carrybacks. If the issue can be resolved by having the taxpayer fax in missing information, attempt to contact the taxpayer/authorized representative by telephone (Refer to IRM 21.1.1.4, Communication Skills) and request the missing information be faxed to you within three (3) business days. This includes requesting original or duplicate returns. The following is required for all outgoing telephone calls: Exception: If you do not have access to a desk phone, Cisco Jabber software, or any other method of making an outgoing call, follow the instructions in paragraphs (9), (10) or (11) below to send an appropriate correspondence "C" letter or Form 8009-A, We Need More Information to Process Your Amended Return or CP Notice, to secure the missing information. Leave an Account Management Services (AMS)/CII case note advising of actions taken in lieu of an outgoing call. Exception: If the taxpayer does not have a telephone number on file, follow the instructions in paragraphs (9), (10) or (11). Send an appropriate correspondence "C" letter or Form 8009-A, "We Need More Information to Process Your Amended Return," to secure the missing information. Leave a CII case note advising of actions taken in lieu of an outgoing call. Make two telephone attempts to call taxpayer/authorized representative within your Tour of Duty (TOD). Note: Conduct all outbound calls between the hours of 8 a.m. and 9 p.m. (taxpayer's time zone) except if taxpayer or their authorized representative specifically provides callback time frames. When contacting a taxpayer/authorized representative for missing information and you have reached a voice mail box, do not leave confidential tax information on a voice mail message or an answering machine message unless you reasonably believe you have reached the taxpayer's or representative's correct answering machine or voicemail. If you reasonably believe you have reached the right number, leave your name, telephone number, any proper reference number for the inquiry, the fact that you work for the IRS (identifying your function is permissible), and the name of the person who should return the call. You may leave more information on the recording if the taxpayer or representative has given prior approval to leave such information. Exception: If the employee is not phone trained, please send the appropriate C letter to the taxpayer explaining the documentation needed to complete the claim. For procedures regarding outgoing calls on BMF programs, refer to specific guidance detailed throughout IRM 21.7, Business Tax Returns and Non-Master File Accounts, and IRM 21.8.2, BMF International Adjustments. Leave an AMS/CII note that includes: CII case ID number of the case Your E-Fax number A brief description of what is needed to resolve the case Give the taxpayer a reasonable amount of time to respond by fax but do not exceed more than three (3) business days Note: If taxpayer calls back on the toll-free line, provide the taxpayer/authorized representative the following information located in the AMS/CII notes: CII ID number, E-Fax number of the controlling CR/TE, description of what is needed to resolve the case, business day time frame (not to exceed three (3) business days). Then leave an AMS/CII case note to the CR/TE with the case control so that they are aware of the taxpayer/authorized representative contact. For the case controlled CR/TE, after completing the actions in (3) above: Monitor the case for three (3) business days to verify a taxpayer response/resolution. If attempts are unsuccessful and no taxpayer callback was received, send the appropriate letter and document on AMS/CII. If you reach the taxpayer/authorized representative discuss what is needed and IF the information cannot be taken orally, ask the taxpayer if they can fax the information during the telephone call. If NOT: Provide the taxpayer with your team's E-Fax number. Inform the taxpayer to notate the CII case number on the fax reply. Allow a reasonable time for the taxpayer to fax the information but do not exceed three (3) business days. When fax reply is received, review the fax to ensure all missing information is provided, and adjust the account accordingly. Attach missing information and/or information received by the taxpayer to the CII case as an attachment. See IRM 21.5.1.5.3, CII Source Documentation. If the information has not been received by fax after the three business days, see (10), and (11) below for procedures to send a "C" letter or Form 8009-A. If unsuccessful in reaching taxpayer after two attempts within your TOD, see (10), and (11) below for procedures to send a "C" letter or Form 8009-A. Reminder: Do not use a 105C, 106C or 916C to request missing information from the taxpayer. Document all phone attempts made to contact the taxpayer. Notate the time and phone number on AMS. Include the following information: The reason for the contact. Who was reached, any messages left, and any contact information provided by the taxpayer. Results of the call. Document CII with a case note on each outgoing or incoming call/message, as shown below: Example: Outcall2tp see details on AMS History. If the amended return involves a tax increase and/or decrease in credit, refer to IRM 21.5.3.4.1, Tax Increase or Credit Decrease Processing, for processing information. If the amended return involves a Tax Increase and Credit Increase, refer to IRM 21.5.3.4.1.1, Tax Increase and Credit Increase Processing. See IRM 21.5.3.4.3, Tax Decrease and Statute Consideration, for handling tax decreases/no tax change claims or amended returns received within 180 days of the RSED. Note: For these scenarios (and others), it allows the CR/TE to call or write for the missing information). See IRM 21.5.9.4.3, Rejecting Unprocessable Carryback Application/Claims, for additional information on carrybacks. Transaction Code (TC) 971 with Action Code (AC) 270 indicates a copy of an amended return is being sent back to the taxpayer. Refer to the 6209 Code Retriever. If returning a CII print of the amended return to the taxpayer, input the TC 971 AC 270. If closing the case without sending a CII print of the amended return to the taxpayer, do not input the TC 971 AC 270. Details on the different procedures are outlined in the following paragraphs. Note: Taxpayers have the option to electronically amend the current and prior two year Form 1040 and Form 1040-SR. The CII case created by Account Management Services (AMS) does not contain a digital CII image. Review the amended return. documentation via the Modernized e-File Return Request Display (MeF/RRD) application. If using the "C" letter to request the missing information and not returning a CII print of the amended return and the claim involves a tax decrease or credit increase: Note: Refer to the SERP Correspondex Letters Functional Index to determine the appropriate "C" letter Capture the LPAGE screen of the "C" letter request for the missing information. Reminder: If the tax decrease is comprised of additional income and additional deductions, suspend the claim after requesting the information. Refer to IRM 21.5.3.4.2, Tax Decrease or Credit Increase Processing, for additional information on handling these claims. Note: Do not input TC 971, AC 270. Note: See IRM 20.2.4.8.3, 45-Day Rule, for information regarding the Amended Claims Date. Suspend case for 45 days (70 days for overseas taxpayers). If the taxpayer does not respond within the timeframe, send a Letter 916C, input a TC 290 for .00 to release the -A freeze and close the case. If using the Form 8009-A to request the missing information or including a CII print of the amended return as an attachment to a "C" letter and the claim involves a tax decrease or credit increase: Print pages one and two of the amended return and any other pages specific to the issue. Note: Annotations can be made prior to printing to highlight any needed information. Enter the CII ID on the upper left corner of the first page of the claim and save. Return the claim to the taxpayer. Reminder: Electronically received amended returns are printed from the MeF/RRD application. Any annotations are made using the Adobe Acrobat Pro software. The updated document is saved as a PDF and attached to the CII Case. If the Adobe Acrobat Pro software is not available to you, print the amended return documentation from the MeF/RRD application and have the document associated with your CII case via a CIS association sheet. Caution: Take extreme care to ensure that only the material relative to the taxpayer(s) to whom the correspondence is addressed is enclosed in the envelope. Refer to IRM 21.3.3.4.24, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors, for additional information. Circle out all received date(s) on the claim or amended return. Input TC 971, AC 270 using the current date for the transaction date (TRANS-DT). Note: It is not necessary to input TC 290 for .00 on an IMF account. Input of the TC 971, AC 270, releases the "-A" freeze on an IMF account. BMF accounts still require the input of a TC 290 for .00 to release the "-A" freeze. Note: If TC 971 AC 270 is on the account showing the amended return was previously returned to the taxpayer, input TC 971 AC 002 to release the freeze. Attach a copy of the Form 8009-A to the CII case or provide complete details of the missing information in the case notes (e.g., Missing Schedule EIC, dependent TIN, missing signature, etc.). If using a "C" letter, capture the LPAGE screen. Suspend the case for 45 days (70 days for overseas taxpayers). If the taxpayer does not respond within the timeframe, send a Letter 916C, input the TC 290 for .00 after the timeframe and close your case. See IRM 21.5.3.4.2, Tax Decrease or Credit Increase Processing, for exceptions. See IRM 21.5.9.4.3, Rejecting Unprocessable Carryback Application/Claims, for additional information on carrybacks. If the response makes the previously rejected and closed case complete, make the adjustment and create a link between the active and archived cases. Note: If you are unable to contact the taxpayer by phone, send the appropriate C letter and close your case.
CII Push Codes
21.5.1.5.7 (12-18-2024) CII Push Codes Initiate the push code without printing anything from CII. Indicate in the remarks of the push code, "NSD Image retained in CII" , or something similar. Ensure the CII ID is also in the remarks field of the push code. When the original return posts, a Push Code Condition, generates. Since the push code was input as a non-source document (NSD), it is scanned without the push code document. The Image Control Team (ICT) scans the document to the specific employee number to ensure it is controlled to the previous CR. If no specific number is provided, ICT will scan the document to the general queue. The case in CII can be linked to the original document and the case worked. Do not use push code procedures on CII cases if it can be determined that the CII case will not result in an adjustment to the account, such as, IRC 83(b) elections/Form 15620. In these instances, add a case note to identify what was received and close the CII case, after addressing any other issues. The CII image remains available for future reference and is not printed for association with the original return. Additional information about push codes can be found in IRM 21.5.1.4.4.2, TC 930 Push Codes.
Examination Selected Inventory and Command Code DDBCK
21.5.1.5.8 (06-05-2025) Examination Selected Inventory and Command Code DDBCK The Exam Selected Inventory is designed to route Exam selected cases quickly and directly to Exam personnel. Employees do not select a printer for Command Code (CC ) DDBCK selected cases. See IRM 21.6.3.4.2.7.14, EITC and Command Code DDBCK. CC DDBCK can be initiated through the Correspondence Imaging Inventory (CII) with an IDRS Quick Click button. Unlike other quick clicks, the DDBCK button also gives you the option of capturing the DDBCK response screen to make it a part of your case. After selecting "Reroute to EITC" on the Active Case page, the "Active Case - Reroute to EITC" page is displayed. The CR selects the appropriate campus for the reroute from a drop down selection list. Once the reroute button is clicked, the case is closed to the CR and appears in the appropriate campus Exam Selected inventory. Note: It's strongly recommended to have CRs "Reroute" cases designated for managerial approval. The case is placed in the suspense queue, pending approval by the manager or designated lead. Any adjustment deemed necessary prior to using the "reroute" option should be reviewed by the manager or designated lead. Note: A MEF case must be printed as a PDF and associated to the CII case. MEF cases that are rerouted will not print the attached pdf file unless it's scanned into as a image in CII. If the file is too big to PDF, break them up into multiple PDFs to attach to the case. Note: Local Examination may develop alternative methods for retrieving these cases as needed. In these instances, utilizing the "Reroute to EITC" option may not be necessary for every case and the user should follow local Examination guidance. CAT-A classifiers may send copies of cases directly to the Exam Selected inventories while returning the original cases to the CR for closure. If a CAT-A classifier selects a case for examination, in the "Response" section of the "Suspense Case – Assistance" page, they choose the "selected" radio button, along with "Correspondence Audit" from the "Audit" drop down selection list. This step activates another drop down selection list, where a campus is selected for the review. After performing these steps, the classifiers choose the "Return to CSR" button. A copy of the case is then automatically entered in the "Exam Selected Inventory" for the selected campus. The original case is returned to the CR for closure with a case note indicating the case was selected. The CR takes appropriate actions to close the case (i.e., input TC 971-013, send Letter 86C, Referring Taxpayer Inquiry/Forms to Another Office, if required, and click the Close button). See IRM 21.3.3.4.2.1, Use of 86C letter-Referring Taxpayer Inquiry/Forms to Another Office, for additional information about the Letter 86C.
Correspondence Screening in CII
21.5.1.5.9 (01-16-2015) Correspondence Screening in CII The Image Control Team (ICT) forwards all incoming Accounts Management (AM) correspondence to the AM screener. The AM screener sorts the correspondence prior to scanning into CII. The following subsections and related exhibits provide additional details on this correspondence screening process.
CR Screening Prior to Scanning – IMF Only
21.5.1.5.9.1 (10-03-2022) CR Screening Prior to Scanning – IMF Only For IMF, the CR screening phase reviews the incoming correspondence. Any reroute cases and classified waste are identified and removed prior to scanning into CII. The remaining cases are identified by a specific document type and/or category code. Caution: Treat any case mentioning identity theft as a priority and categorized using the appropriate IDT Category Code. Reroute cases are sent to the correct area for resolution. A letter explaining the routing of the taxpayer's correspondence is not required with reroutes identified during this screening. When working reroutes, screeners report time and a manual count of volumes to 710-40030. Classified waste is handled as outlined in IRM 21.5.1.4.10, Classified Waste, and screeners report time and manual counts of classified waste to 710-40001. The remaining cases are sorted into a specific document type for scanning into CII, and screeners report this time and manual counts of volumes to 710-40000. The document types are as follows: "Quick Closure" – are cases OTHER THAN AFFORDABLE CARE ACT (ACA) CORRESPONDENCE that can be closed in an expeditious manner and on first touch within 15 - 20 minutes. Note: Only sort the below document types if The CR SCREENER DETERMINES THE CASE CANNOT BE CLOSED IN 15 - 20 OR THE DOCUMENT TYPE IS ACA CORRESPONDENCE. "Corr - Loose Forms" – Forms or schedules with no correspondence or information from the taxpayer "Correspondence" – Cases that require additional research or actions. This includes cases mentioning identity theft or cases that used to be classified as "Math Error" (taxpayer responses to math errors), "Payment Inquiry" (taxpayer inquires related to missing or misapplied payments) and "Penalty" (taxpayer inquires related to penalties, including request for penalty abatement). "ACA Loose Form" - ACA Loose Forms - Category Code ACA5 "ACA Corr" - ACA Correspondence - Category Code ACA7 "ACA Corr" - ACA Spanish correspondence - Category Code ACAC Note: Certain case types are identified with a specific document type, regardless of the steps or time involved in closing, while other case types are designated based upon the review of the screening CR. Treat any case mentioning identity theft as a priority and categorized using the appropriate IDT Category Code. Specific details, including examples, for the different document types are included in Exhibit 21.5.1-1, AM CR Screening of Correspondence. The screening includes the use of IDRS. IDRS usage guidelines are included in the CSR Screener Procedural Guidance document. Certain CP notices mailed to the taxpayer contain 2-D bar codes. Some of the notices display the entire Social Security Number (SSN) while others have the SSN redacted/masked (e.g., xxx-xx-1234). A hand-held scanner is available for reading the barcode. If the scanner is unable to read the bar code, use Command Code (CC) TPIIP. For additional information on Command Code (CC) TPIIP, refer to IDRS Command Code Job Aid.
CR Screening Prior to Scanning - BMF Only
21.5.1.5.9.2 (05-24-2023) CR Screening Prior to Scanning - BMF Only The CR screening phase reviews incoming BMF correspondence. Any reroute cases and classified waste are identified and removed prior to scanning into CII. The remaining cases are identified by a specific document type and/or category code for scanning into CII. Sort screening by the category codes shown below. See IRM 3.13.6-4, APPENDIX D - DOCUMENT TYPES, CATEGORY CODES, BMF, for a description of the category codes and the appropriate program code by form type. PHZ1 TPRQ F843 SPAC F8974 If any type of work is specialized to a site and/or team, sort this work by document type, category code, and program code. Write the appropriate IDRS number on the Batch Cover Sheet.
Quick Closure Case Handling within CII - IMF Only
21.5.1.5.9.3 (11-04-2020) Quick Closure Case Handling within CII - IMF Only After the screening of correspondence, those cases identified as "Quick Closures" are scanned into CII as document type, "Quick Closure" using category code PHZ1. This includes any correspondence other than ACA which can be closed in 15-20 minutes or less. Report "Quick Closure" document types to function code 710 and program code 40001. Additional information regarding function and program codes can be found on the OFP website. Note: If additional time is required to close a "Quick Closure" PHZ1 case, do not reassign the case or update the case to another category code. The case is worked to completion under the category code PHZ1. The work is scanned into the site's general inventory queue and is distributed based upon each CR's profile. "Quick Closure" cases require prompt analysis to determine the workability of the case, including issue identification, and the steps for resolution. "Quick Closure" cases issue the automated acknowledgement interim letter systemically after the 23rd day from the IRS Received Date. Therefore, in some cases a closing letter is required unless a notice will generate systemically from an IDRS action. Additional details regarding the "Quick Closure" screening process, including specific examples, can be found in Exhibit 21.5.1-1, AM CR Screening of Correspondence.
Quick Closure Case Handling within CII - BMF Only
21.5.1.5.9.4 (01-19-2017) Quick Closure Case Handling within CII - BMF Only Correspondence cases other than ACA correspondence are scanned into CII with category code PHZ1 and worked under function 710 and program code 1000X. Additional information regarding function and program codes can be found on the OFP website. The work is scanned into the site's general inventory queue and is distributed based upon each CR's profile or as directed by site management. A designated team(s) in each site is identified to receive the PHZ1 category code. PHZ1 case processing is a method used to quickly identify and resolve simple case issues requiring minimal research. PHZ1 cases require prompt analysis to determine the workability of the case, including issue identification, and the steps for resolution. These cases will have limited IDRS usage. If extensive research or analysis is involved, the case is no longer considered a PHZ1 case and is reclassified to the correct category code. Some examples include: complicated penalty/interest computations bankruptcy Note: Phase 1 completes the insolvency contact sheet prior to forwarding to phase 2, leaving the entire case intact. issues requiring assistance from Entity multiple credit transfers (unless an IDRS Accessory Management Tool (IAT) will allow quick processing) erroneous refunds open controls outside of the site multiple issues pending transaction codes cases requiring extensive research/actions If unable to close the case expeditiously and the case is not a document type for BMF ACA, update the category code to PHZ2 and reassign to the designated IDRS number identified by the site or follow local procedures. Note: If the case cannot be quickly closed due to a need for a document request, order the document before updating the category code to PHZ2 and reassigning to the pre-determined "wall queue" IDRS number or follow local procedures. Once reassigned, the PHZ2 cases are manually distributed to CRs profiled to work correspondence cases. BMF ACA document types are not considered PHZ1 or PHZ2 criteria and must be scanned with the correct document type and category code. BMF ACA - Correspondence - BMF correspondence (ACA) related to the following MFT: 00, 01, 05, 06, 10, 11, 14, 16, 34, 43 - category code ACAC. BMF ACA - Correspondence - IRC 4980H Employer Responsibility - BMF correspondence referencing IRC 4980H for MFT 00, 43 - category code ACA0. BMF ACA - Correspondence - IRC Small Business Employer - BMF correspondence referencing IRC 45 R for the following MFT: 00, 02, 05, 06, 34 category code ACA1.
Category A Screening in CII
21.5.1.5.10 (10-01-2025) Category A Screening in CII Category A (CAT-A) Form 1040-X, Amended U.S. Individual Income Tax Return, claims are identified by Submission Processing (SP) prior to forwarding to the Image Control Team (ICT). These CAT-A cases are reviewed by an employee from Accounts Management (AM). The reviewers: Ensure the identified claims meet CAT-A criteria as outlined in IRM 21.5.3-2, Examination Criteria (CAT-A) – General, and IRM 21.5.3-3, Examination Criteria (CAT-A) – Credits. Verify the CAT-A reason for referral is properly identified on the cover sheet attached to each claim. Maintain the necessary reports documenting the accuracy of the CAT-A identification by SP. Provide feedback regarding any misidentification of the claims and return to the SP contact if not CAT-A. After review, the cases are forwarded to ICT for scanning to a designated IDRS number in CII. Once scanned, a designated employee(s) at each campus is assigned the cases for forwarding to the Examination Classifiers for audit determination. The designated employee(s) are profiled as a work leader in CII to enable the necessary reassignment of cases once the cases are returned from Exam. This designated employee(s): Pull up the CII case image to identify the "reason for referral" to CAT-A as documented on the cover sheet attached to the image. Note: Taxpayers have the option to electronically amend the current and prior two year Form 1040 and Form 1040-SR. The CII case created by Account Management Services (AMS) does not contain a digital CII image. Review the amended return documentation via the Modernized e-File Return Request Display (MeF/RRD) application. Forward the case to CAT-A through CII and select the appropriate "reason for referral" from the drop-down listing. Reassign cases returned from Examination as directed by the Inventory Control Manager (ICM) to a designated team(s) for completion. Note: Cases returned from Examination can be identified and sorted in CII by clicking the appropriate column heading.
AM CR Screening of Correspondence
Exhibit 21.5.1-1 AM CR Screening of Correspondence This is a screening process designed to eliminate classified waste, to route correspondence prior to scanning into CII and to further sort the correspondence into specific document types. Extensive research is not performed at this step and IDRS use is limited. In addition to the IDRS guidelines included in the information below, additional IDRS guidelines are included in the CSR Screener Procedural Guidance document. Refer to Exhibit 21.5.1-2, IMF CSR Screener Procedural Guidance. The initial screening process classifies easily recognizable correspondence into the following groups: Reroutes - route to the appropriate function. Obvious document types or category codes; i.e., First-Time Homebuyer Correspondence, Form 14039, Identity Theft Affidavit, Form 14039-B, Business Identity Theft Affidavit, police reports indicating identify theft, Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit), Form 15227, Application for an Identity Protection Personal Identification Number (IP PIN) - pull and scan these document types/category code appropriately. Caution: If Form 14039 or Form 14039-B is attached to an unprocessed return, move the Form 14039/14039-B to the back of the unprocessed return and "expedite" the package to Batching for processing. Caution: If Form 14039 or Form 14039-B is attached to a response to an IRS letter or CP notice originating outside of AM, move the Form 14039/14039-B to the back of the IRS letter or CP notice and "expedite" the package to the function who originated the correspondence (examples: 12C to SP, 4883C or 5071C to RICS, etc.). Refer to Exhibit 3.10.72-2, Correspondex "C" Letters – Routing Guide, and Exhibit 3.10.72-3, Computer Paragraph (CP) Notices - Routing Guide, as needed. BMF Identity Theft - Screen for indications of identity theft such as loose Form 14039-B, Business Identity Theft Affidavit, or key phrases like "never owned a business", "don't have any employees", "EIN fraudulently used", "someone used my information", etc. Pull and scan these documents using the appropriate document types and category codes. ACA Correspondence - pull and scan these document types/category codes appropriately. Injured Spouse Claims - pull and scan these document types/category codes appropriately. Spanish - pull and scan these document types/category codes appropriately. Note: Some sites may assign specific case types to a designated number. For Correspondex "C" letters refer to IRM 3.10.72-2, Correspondex "C" Letters – Routing Guide. For Computer Paragraph (CP) Notices refer to IRM 3.10.72-3, Computer Paragraph (CP) Notices – Routing Guide. The following identifies some common reroutes: Exam issues - CP 22E, Examination Adjustment Notice, if attached. AUR - CP 2000, CP 2501, or Form 5564, Notice of Deficiency, Stat Letter. Form 8857, Request for Innocent Spouse Relief. Letter 2761C, Request for Combat Zone Service Dates, replies - forward to TPR or as directed by each site. Form 3949-A, Information Referral, or other informant correspondence. "Microcaptive" Correspondence - forward to AUSC at 3651 IH-35, Mail Stop: 4301 AUSC, Austin, TX 78741. International IMF or BMF correspondence must be scanned locally with the appropriate category code, systemically the case is sent to Philadelphia (IMF) or Ogden (BMF). International cases are identified using criteria in IRM 21.8.2.2.1, Campus Consolidation and Program Centralization, for BMF and IRM 21.8.1.2.1, Campus Consolidation and Program Centralization, for IMF. International POA/TIA can be identified by indication on the form of one or more of the following: foreign taxpayer address, foreign preparer address, ITIN, or Form 1040-NR, U.S. Nonresident Alien Income Tax Return, or Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. Do not detach the form from the case. Correspondence solely to process International Form 2848, Power of Attorney, or Form 8821, Tax Information Authorization - route to: PAMC International CAF Unit 2970 Market St - MS 4.H14.123 Philadelphia, PA 19104 Note: If the correspondence is about an account change request (such as a math error reply) and it contains a Form 2848, then the form would be scanned with the rest of the correspondence. If the correspondence is only court documents supporting the Form 2848 and/or an explanation of why the taxpayer is submitting the form (such as aging issues for a parent), then the case would be routed to the appropriate CAF unit. Phased Approach to Inventory (PAI) is CR time spent screening the correspondence. All classified waste documents and all reroutes volumes are reported and provided to management staff. The CR screeners review the correspondence and classify the documents into the following groups: Classified Waste - destroy the document in accordance with IRM 21.5.1.4.10, Classified Waste. Reroutes - forward to the appropriate area. Reminder: If multiple cases are erroneously routed to AM from the same area/site, notify the Inventory Control Manager (ICM) so the feedback can be shared with the responsible areas. If the correspondence can be closed in 15-20 minutes or less Scan into CII as "Quick Closure" , category code PHZ1: Note: If any Quick Closure document contains multiple years/tax modules during research, determine if each year/tax module can be closed in 15-20 minutes or less per year/module. Scan to CII as Quick Closure, category code PHZ1: Other specific document types/category codes as identified (e.g., CP 08/09/27, Form 1040-X, etc.). Note: When screening correspondence, ensure that the taxpayer identification information is available (e.g., Social Security Number, name, and address). CR screeners refer to the chart BELOW which contains specific information on some common case types (not all inclusive). Reminder: IDRS use is limited to identification of possible classified waste/reroute situation or as otherwise indicated. Case Type Examples 1 Classified Waste – Refer to IRM 21.5.1.4.10, Classified Waste, for additional information Remittance advice/payment stubs (e.g., "Here's my payment" or just a payment stub with an amount) Note: Payment stubs with a phone number that is an exact match to phone number present on IDRS, destroy as classified waste. Payment stubs with phone number (not an exact match on IDRS) or other information should be forwarded as document type "Quick Closure " category PHZ1. Taxpayer correspondence request for transcript, forward as document type "Quick Closure" , category code PHZ1. CP 08/09/27 indicating the taxpayer is not eligible Note: If not classified waste, scan as document type "Internal Transcript" . "True duplicate" or "previous action" copy of a return Responses to interim letters if the closing action was completed after the date of the taxpayer's response (i.e., "crossed in the mail" ) Correspondence with no taxpayer identifying information (i.e., No name or address) Undeliverable CP 08/09/27 and CP 85/87 Replies to Letter 63C Any other documents requiring no action or any documents not needed as substantiation for information on a return 2 Reroutes – forward to the appropriate area Original returns forwarded to processing Letter 12C replies when original return is still in ERS Replies to open Examination issues Open AUR cases Collection issues Loose forms needed in other areas Letter 4310C - forward to Return Integrity & Verification Operation (RIVO) (location on letter) "Microcaptive" Correspondence - forward to AUSC at 3651 IH-35, Mail Stop: 4301 AUSC, Austin, TX 78741 3 Quick Closures - sort as document type "Quick Closure" unless the document type is ACA Correspondence Quick Closures Criteria does not include ACA Correspondence - All correspondence including aged correspondence which can be closed in 15-20 minutes or less (except for ACA Correspondence). Note: CR judgment is used in these instances. For example, a document with multiple pages and lots of information may require an extended amount of time for reading. Classify the document as "Correspondence" if the CR screener determines the case cannot be closed in 15 - 20 minutes or less. 4 Loose Forms – Sort as document type "Corr - Loose Form" This document type does not include ACA loose forms. Generally, any loose form or schedule that does not have taxpayer correspondence attached (some specific forms are included below) – check IDRS for reroute or classified waste/previous action on all loose forms unless indicated below Note: Some loose forms are exceptions and are scanned to another document type. See "Loose Form Exceptions" below. Loose certificates (e.g., death certificates, birth certificates) - check IDRS for reroute or classified waste/previous action. For instructions regarding the return of original documents, refer to IRM 21.5.2.4.24, Shipment of Source Documents. Letter 12C replies - check IDRS to determine if original return is still in Rejects (ERS). For IRC 83b elections /Form 15620 - do not check IDRS Form 8606, Nondeductible IRAs - do not check IDRS Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts Schedule 8812, Additional Child Tax Credit Copy B or C of Form W-2 or Form 1098/1099, if document is needed as substantiation for a return/claim (i.e., incomplete claim, I – Freeze, - R Freeze, math error, duplicate filing or amended return). Otherwise treat as classified waste. 5 Interest Inquiry - ONLY IF THE CR SCREENER DETERMINES THE CASE CANNOT BE CLOSED IN 15 - 20 MINUTES OR LESS OR THE DOCUMENT TYPE IS NOT ACA CORRESPONDENCE Interest abatement requests and inquiries Form 843, Claim For Refund and Request for Abatement box 5, is check requesting interest abatement Screeners MUST do a separate sort for interest abatement requests. 6 Form 12203, Request for Appeals Review If the taxpayer's remarks/comments relate to AUR/EXAM activity, research IDRS for AUR Exam activity. If no AUR/EXAM activity is present on IDRS, note on form "process as correspondence" and route to ICT to be scanned as TPRQ. If AUR/EXAM activity is present on IDRS, route to appropriate department. If the taxpayer's remarks/comments are not related to AUR/EXAM activity, process as "correspondence" and route to ICT to be scanned as "TPRQ". 7 Correspondence - Sort as document type "Correspondence" ONLY IF THE CR SCREENER DETERMINES THE CASE CANNOT BE CLOSED IN 15 - 20 MINUTES OR LESS OR THE DOCUMENT TYPE IS NOT ACA CORRESPONDENCE Examination issues AUR issues Balance due explanation 449C letter responses - separate for scanning to the IDRS number that generated the letter 216C letter responses - separate for scanning to the IDRS number that generated the letter 662C letter responses - separate for scanning to the IDRS number that generated the letter 2364C letter responses - separate for scanning to the IDRS number that generated the letter 4734C letter responses - separate for scanning to the IDRS number that generated the letter Tax Reform correspondence: 965C-Responses related to IRC 965 Transition Tax Statement/Election to Pay IRC 965 in Installments (CP47A, CP47B, CP47C, CP56, 3064C letter). Assign to Brookhaven Tax Reform correspondence(2018 and subsequent): TRFC-Responses with one of the following Forms attached: S8812, F8949, F8994, F8996. Any cases as identified by the Inventory Control Manager Specialized cases identified by each site, such as interest computation/abatement claims Any correspondence in response to a math error condition, including the Form 8862, Information to Certain Credits After Disallowance and any correspondence with a math error CP notice attached (CP 10, CP 11, CP 13, CP 13M and CP 16) Any taxpayer correspondence which includes verbiage related to missing payment, including a payment or notice stub with a statement indicating "previously paid" or similar statement. As well as any correspondence which includes a copy of a canceled check. Any taxpayer correspondence requesting penalty abatement and inquiries, including the Form 2210 and Form 843, Claim For Refund and Request for Abatement, if filed for a penalty abatement. Note: Research civil penalty abatement requests on IDRS for possible reroute prior to classification. Any correspondence not applicable to another document type after IDRS research 8 Form 1040-X Any Form 1040-X, Amended U.S. Individual Income Tax Return, missed in the ICT screening. Note: Any Form 1040-X's marked with "Microcaptive" are scanned to IDRS # 0543060816 and use Category Code "SPCO". 9 Internal Transcript CP 08, You May Qualify for Child Tax Credit (CTC) CP 09, You May Be Eligible for the Earned Income Credit (EIC) CP 27, You May be Eligible for the Earned Income Credit (EIC) - Complete EIC Worksheet CP 85, Exam EIC "Soft" Notice CP 87, Exam Dupe TIN Notice 10 ID Theft IDTX Letter 4403C, ID Theft - Form 15227 Identity Protection Personal Identification Number (IP PIN), replies or undeliverables Form 15227, Application for IP PIN 11 ID Theft Category Code - IDT5 Correspondence attached to CP 01, CP 01E, or CP 01S Letter 4281C replies or undeliverables Letter 4445C replies or undeliverables 12 ID Theft IDT7 - 5835C replies or undeliverables
IMF CR Screener Procedural Guidance
Exhibit 21.5.1-2 IMF CR Screener Procedural Guidance Enhanced Use of IDRS Note: These items are not all inclusive. Any case that can be closed in 15-20 minutes or less is considered a Quick Closure Criteria UNLESS the document type is ACA correspondence. Remember, CR screeners are not trying to work the case to resolution. There are no changes to current procedures for any cases that can be clearly identified as meeting reroute or classified waste criteria without the use of IDRS. Prior to sending the remaining cases to be scanned, briefly review IDRS to look for additional potential reroute or classified waste criteria as follows: Command Code (CC) SUMRY response shows: Open controls - research CC TXMOD for possible reroute criteria Pending actions - briefly research CC TXMOD for possible previous action/classified waste criteria. If this cannot be determined quickly, then send case to be scanned. No control/action - send document to be scanned Review collection status on CC SUMRY/TXMOD Status 22 - route to ACS unless case requires an adjustment action Status 26 - research CC TXMOD for Revenue Officer (RO) assignment number on any tax period and route to RO if applicable. See IRM 5.19.1.4.1, Account Actions on Referrals/Redirects, for more information Status 42, 43, 44, 46, or 91 - route to Compliance Status 53 - research CC TXMOD for CNC criteria and route to Compliance unless case requires an adjustment action Status 60 - route to Compliance unless case requires an adjustment action Status 71 - research CC TXMOD for TC 780; if present, reroute to OIC Review freeze codes on CC SUMRY/TXMOD F- - route to Ogden Frivolous Return Program -J - route to Exam -L - research CC AMDISA for AIMS status, route if appropriate -Q - research CC TXMOD/AMDISA for reroute criteria -R - research CC TXMOD/ENMOD for Return Integrity & Verification Operation (RIVO) criteria T- - TDA status. See Status 22 and Status 26 above U- - see Status 60 above -Y - research CC TXMOD for TC 780; if present, route to OIC -Z - research CC TXMOD/AMDISA for Project Code; if 0173, 0263, 0390, 0584, 0603 or 0611, route to Exam. Exception - if TC 421 has posted, route to RIVO or CI as indicated in the module. Combination "-L" and "Z" freeze. When both are present, research CC AMDISA. If the Audit Information Management System (AIMS) status code is 08 or less, Criminal Investigations (CI) retains control of the case. If the AIMS status code is 09 or greater, Examination has jurisdiction Additional Quick Closure Criteria UNLESS criteria is met for ACA Correspondence. Note: Additional case types are classified as Quick Closures so they can be worked expeditiously. Cases are scanned into CII as document type "Quick Closure" category PHZ1 using function and program code, 710-40001. Existing Quick Closure Criteria: Address Changes Forms and Transcript requests Notice stub with phone number only Payment acknowledgement (payment with green money) CP12 series of math error notices Letter 12C and Letter 143C Math error responding to SSN change Dependent/exemption issues Schedules related to credits Penalty abatement related to failure to file/pay on a single tax period International Quick Closures are scanned into CII as document type "IPHZ" using function and program code, 710-33040. IRM 21.8.1.12.16, Gambling Winnings. Responses to International CP32A (refund not cashed). Correspondence with one of the following loose Forms: Form 1116, Form 8621, or Form 2555.
Source: official text