Tax Law-US

Internal Revenue Manual

IRM 2.4.57 — Command Code CDPTR

Part 2. Information Technology

Chapter 4. IDRS Terminal Input Section 57. Command Code CDPTR 2.4.57 Command Code CDPTR Manual Transmittal November 20, 2023 Purpose (1) This transmits revised IRM 2.4.57, IDRS Terminal Input, Command Code CDPTR. Material Changes (1) IRM 2.4.57.1 has been revised to include Internal Controls. Effect on Other Documents IRM 2.4.57, dated April 22, 2020, is superseded. Audience LMSB, SB/SE, TE/GE, W&I. Effective Date (01-01-2024) Kaschit Pandya, Acting, Chief Information Officer

Program Scope and Objectives

2.4.57.1 (11-20-2023) Program Scope and Objectives This IRM section provides an overview of the CDPTR Command Code. Purpose: These section provides instructions for inputting and researching the Collection Due Processing Tracking System. Audience:These instructions are intended for campus tax examiners in Automated Collection System Support (ACSS). Policy Owner: The Chief Information Officer (CIO) is responsible for overseeing all aspects of our systems that operate the nation's tax infrastructure. Program Owner: IT CIO Primary: Campus operations ACS Support Program Goals: Procedures for using the CDP tracking system is in 5.19.8, Liability Collection – Collection Appeal Rights.

Background

2.4.57.1.1 (01-01-2024) Background This IRM and the contained sections provide the user the necessary information on how to use the command codes CDPTR via the CDP Web site.

Authority

2.4.57.1.2 (01-01-2024) Authority The Collection Due Process Tracking System (CDPTS) is used by the campus CDP Units to keep track of the disposition of CDP/EH requests received.

Responsibilities

2.4.57.1.3 (01-01-2024) Responsibilities CDP Project Lead is responsible for Review and implementation of Work Requests that affect CDP command codes or CDP Web site Updating the contents of this IRM

Program Management and Review

2.4.57.1.4 (01-01-2024) Program Management and Review Program Reports: Data source: MCC and TCC TIF Data destination: MCC and TCC TIF Primary purpose of this data: allows business units to work cases on IDRS. Data description: Entity Record: Each individual taxpayer or business is assigned a unique identity that contains information about them such as SSN/EIN, name, and address. Module Record: These records are tax forms submitted by the taxpayer or business for a specific tax period and correspond to the entity record. Information that creates a unique key on this record would be the SSN/EIN, MFT (tax form), plan number, tax period, and control name. One or more module records can be assigned to an entity record. Transaction Record: Track the payment and refund activity for a specific module record. Transaction records must contain at least one transaction code. One or more transaction records can be assigned to a module record.

Program Controls

2.4.57.1.5 (01-01-2024) Program Controls Access to this program is governed by SACS.

Terms and Acronyms

2.4.57.1.6 (01-01-2024) Terms and Acronyms CDP Collection Due Process CDPTS CDP Tracking System EH Equivalent Hearing

Related Resources

2.4.57.1.7 (01-01-2024) Related Resources IRM 2.9.1 Integrated Data Retrieval System Procedures IRM 5.19.8, Liability Collection, Collection Appeal Rights IRM 2.3.79, IDRS Terminal Responses, Command Code CDPWEB, (CDPTA, CDPTE)

General

2.4.57.2 (04-16-2020) General The Collection Due Process Tracking System (CDPTS) is a cross-functional inventory system to track CDP Inventory from time of receipt through resolution. It allows Compliance areas to research CDP cases utilizing an IDRS Command Code (CDPTR) or input and update CDP cases via the web based Intranet system. A Collection Due Process Record is added to a module on IDRS when a Form 12153 or other adequate CDP request is determined to be valid. CDP Cases may be researched using Command Code CDPTR(Definer T), which will display the most recent actions on active cases selected by primary TIN.

Using CDPTR Definer T

2.4.57.3 (01-01-2004) Using CDPTR Definer T CDPTR Definer T is designed to be used by Customer Service Representatives speaking with Taxpayers about their COLLECTION DUE PROCESS requests. It provides them with a summary of the current status for the request(s) of the Primary Taxpayer. CDPTR Definer T is activated by inputting the formatted TIN of the Primary Taxpayer. See Exhibit 2.4.57–1. CDPTR with Definer T produces a formatted summary of the current status of the case. Included in the summary is the Tin, Filer-Code, Tax Period, Request Number, IRS Rcvd Date, Name Ctrl, MFT, Case Type, Location Code, Office Function, Secondary TIN and Reason Code in the information about the current stage of the case. See Exhibit 2.4.57–2.

CDPTRT Input Screen

Exhibit 2.4.57-1 CDPTRT Input Screen INPUT SCREEN DISPLAY FOR CC CDPTR: input screen for CC CDPTR, used for CDP TELEPHONE RESEARCH of the primary taxpayer with the fields defined in the table below. Please click here for the text description of the image. The above graphic is the input screen for CC CDPTR, used for CDP TELEPHONE RESEARCH of the primary taxpayer with the fields defined in the table below. Record Element Description: Row Position Content 1 1–5 Command Code CDPTR 1 6 T (Definer) 1 7–17 Primary Taxpayer's SSN

CDPTRT Output Screen

Exhibit 2.4.57-2 CDPTRT Output Screen Output Screen Display for CC CDPTR: Output screen for CC CDPTR used for CDP TELEPHONE RESEARCH which will display the current status of the primary taxpayer's case with the fields defined in the table below. Please click here for the text description of the image. The above graphic is the Output screen for CC CDPTR used for CDP TELEPHONE RESEARCH which will display the current status of the primary taxpayer's case with the fields defined in the table below. Record Element Description for CC CDPTR: Row Position Content 1 1–6 Command Code CDPTRT 4 1–11 Primary Taxpayer's SSN Requested 4 14 Case Filer Code Requested 4 19–20 Case Request Number 4 23–24 Mft 4 27–32 Tax Period Requested 4 35–38 Case Type 4 42–45 Location Code Original 4 47–47 Office Function Original 4 49–60 Secondary Tin (if applicable) 4 61–71 Date Stage 01 Received 4 72–75 Account Name Control 6 1–2 Stage Number 6 7–40 Output Message of current status of case(See table below) 6 42–45 Location Code Current 6 47–47 Office Function Current 6 49-59 Stage Message 6 61-70 Stage Date 6 77–78 Reason Code (See Exhibit 2.4.57–4) Output Messages for CC CDPTR Case Status: OUTPUT MESSAGES FOR STATUS OF CDP CASE STAGE MESSAGES [slashb] NO REQUEST RECEIVED (THERE IS NO STAGE 01) 01 — 01 — RECEIPT OF HEARING REQUESTED 9999 X mm/dd/yyyy 02 — 02 — ACS FRONT END PROCESSING 03 — 03 — TRANSFERRED TO 9999 X mm/dd/yyyy 04 — RECEIVED BY 9999 X mm/dd/yyyy 05 — 05 —APPEALS REQUESTING INFORMATION FROM: 9999 SENT mm/dd/yyyy ZZ 06 — 06 — RETURN OF ARI TO APPEALS 9999 X RTRN mm/dd/yyyy 07 — 07– APPEALS DECISION AT LOCATION 9999 X mm/dd/yyyy ZZ 08 — 08– TAX COURT PETITION DATE 9999 X mm/dd/yyyy 09 — 09– TAX COURT DECISION DATE 9999 X mm/dd/yyyy 10 — 10– DISTRICT COURT PETITION DATE 9999 X mm/dd/yyyy 11 — 11– DISTRICT COURT DECISION DATE 9999 X mm/dd/yyyy 12 — 12– RESOLVED PRIOR TO HEARING 9999 X mm/dd/yyyy ZZ 13 — 13– HEARING CONCLUDED IN APPEALS 9999 X FINAL mm/dd/yyyy ZZ 14 — 14– CLOSED CASE RECVD FROM APPEALS 9999 X mm/dd/yyyy 15 15–RETAINED JURISDICTION 9999 X mm/dd/yyyy 16 16– APPEALS RETURNS RETAINED JURIS RTRN 9999 X mm/dd/yyyy ZZ 24 24– CONCLUDING ACTIONS TAKEN 9999 X mm/dd/yyyy ZZ Each case selected will be identified by the headings and associated data. The current status of the case is determined by the last stage, or stages present for that case. . Two or three of these case presentations can appear on one screen page. Note:"9999" refers to Location Code ( See Exhibit 2.4.57–3)."xx/xx/xxxx " refers to Stage Date and "XX" refers to Reason Code(See Exhibit 2.4.57–4).

CDP LOCATION CODE TABLE

Exhibit 2.4.57-3 CDP LOCATION CODE TABLE Please view IRM 2.3.79, Command Code CDPWEB (CDPTA, CDPTE) for the list of current Location Codes and their definitions.

CDP REASON CODE TABLE

Exhibit 2.4.57-4 CDP REASON CODE TABLE Please view IRM 2.3.79, Command Code CDPWEB, (CDPTA, CDPTE) for the list of Reason Codes and their definitions that correspond to the specific stages.

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Source: official text