IRM 4.19.2 — IMF Automated Underreporter (AUR) Control

# Part 4. Examining Process

Chapter 19. Liability Determination Section 2. IMF Automated Underreporter (AUR) Control 4.19.2 IMF Automated Underreporter (AUR) Control Manual Transmittal September 23, 2025 Purpose (1) This transmits revised IRM 4.19.2, Liability Determination, IMF Automated Underreporter (AUR) Control. Material Changes (1) IRM 4.19.2.2 - (4) removed virtual batch/virtual case has been removed as AUR is fully digital, (5) table deleted folder and return and setting up suspense files, and (8) deleted first bullet (2) IRM 4.19.2.3.3 - (7) and note deleted (3) IRM 4.19.2.3.4 - (2) remove virtual case as AUR is fully digital (4) IRM 4.19.2.3.5 - (1) table deleted virtual indicator s AUR is fully digital (5) IRM 4.19.2.3.7 - (3) deleted virtual batches as AUR is fully digital (6) IRM 4.19.2.3.9 - (6) deleted paper letter in the folder as AUR is fully digital (7) IRM 4.19.2.3.15 - (4) deleted (8) IRM 4.19.2.3.12 - deleted section and renumbering remaining sections (9) IRM 4.19.2.3.14 - (4) added CML (Certified Mail Listing) to list of items to include with file to Appeals (10) IRM 4.19.2.3.18 - deleted entire section, renumber remainder and moved to 4.19.2.5.3.2.1 (11) IRM 4.19.2.3.20 - (1) added PC 3S (12) IRM 4.19.2.3.21 - (1) note replace print with download/save, (3) note rewritten to tax years prior to 2014 are no longer available and deleted all of (5) and renumber remaining (13) IRM 4.19.2.3.22 - (2) deleted all PC but 16, and (3) deleted lost case (14) IRM 4.19.2.3.24 - (1) note rewritten to view the charges-outs, and (2) deleted step list and changed it to a bullet list (15) IRM 4.19.2.3.25 - (2) and (3) deleted and renumbered, (6) deleted reminder, (7) deleted and renumbered and the note at the end of (8) deleted (16) IRM 4.19.2.3.26 - (1) added batch type 51 and (2) added batch type 71 (17) IRM 4.19.2.3.28 - (2) 9) deleted, (10), new (9) rewritten to transfer and notify (18) IRM 4.19.2.3.29 - (4) rewritten for TY 22 and prior (19) IRM 4.19.2.3.29.1 - (3) and reminder rewritten for TY 22 and prior (20) IRM 4.19.2.3.29.2 - (1) removed notations on case fold as AUR is fully digital and reminder rewritten for TY 22 and prior (21) IRM 4.19.2.3.29.3 - (1) deleted step 1 and renumber remaining steps and in (4) updated IPC S3 for TY 23 and Prior (22) IRM 4.19.2.3.30.2 - (1) 7) and reminder deleted (23) IRM 4.19.2.4.1 - (3) removed return physical cases as AUR is fully digital (24) IRM 4.19.2.4.2 - (2) step 2) deleted and renumbered and (3) step 3) deleted and renumbered (25) IRM 4.19.2.4.3 - (4) rewritten to include notices prior to October 2024 (26) IRM 4.19.2.4.4 - (3) rewritten to deleted write reject code on cover sheet as AUR is fully digital (27) IRM 4.19.2.4.5 - (1) removed print and changed it to download/save (28) IRM 4.19.2.4.6 - (1) added exception no to validate CP 2501 as AGR , instead use RSP, added a second note or eFax date stamps, and (4) added new a)for open cases and Form 8857 and moved old a) to b) (29) IRM 4.19.2.4.6.2 - (3) deleted note and in (4) second note rewritten verbiage in case to IA request to Coll (30) IRM 4.19.2.4.6.3 - (1) table 2) rewritten to notify and transfer, in 4) rewritten to notify clerical, (4) deleted last sentence about hand walking as AUR is fully digital and deleted reminder (31) IRM 4.19.2.4.6.4 - (1) a) deleted information about building CP 2501 IDT batches (32) IRM 4.19.2.4.6.5 - (1) e) rewritten to transfer to designated Tax Examiner (33) IRM 4.19.2.4.6.5.1 - (1) a) rewritten comment or any attachments, deleted the reminder after c), 3) deleted and renumber remainder (34) IRM 4.19.2.4.6.5.2 - (4) rewritten instructions for special handling of Form 2624 (35) IRM 4.19.2.4.6.6.1 - (2) c) deleted reminder (36) IRM 4.19.2.4.6.6.3 - deleted section and moved to 4.19.2.5.3.2.1 (37) IRM 4.19.2.4.7 - (3) deleted reference to folder and removed print and changed it to download/save (38) IRM 4.19.2.5 - (2) note deleted (39) IRM 4.19.2.5.1 - (3) added BT 42, 62, 65 and 77 (40) IRM 4.19.2.5.3 - (1) deleted no folder, added note, table deleted resequence, (8) deleted folder information, (10) deleted caution, (11) deleted and renumbering the remaining (41) IRM 4.19.2.5.3.1 - (3) removed beginning in TY 22, (4) and (6) 9) rewritten as AUR is fully digital, (7) deleted note, (8), note (9) deleted, and (10) removed beginning in TY 22 (42) IRM 4.19.2.5.3.2 - (3), (4) and note deleted, renumber remainder, (6) deleted 9) and renumber, (7) rewritten to close and exit, deleted note and (8) and (9) deleted (43) IRM 4.19.2.5.3.2.1 - added new section, CP 3219A not generated -late response, prior 4.19.2.4.6.6.3 (44) IRM 4.19.2.5.2.2 - updated to RECON Response Batch Building BT 81 and BT 83 - TY 2015 and subsequent (45) IRM 4.19.2.5.3.3 - (1) deleted place in designated area, (2) rewritten to access RLS batch report and build to batch, (3), (4) and table deleted, added new note for TDC cases, (5) rewritten as AUR is fully digital, (10) 1) deleted and renumber remaining, and deleted note after (11) (46) IRM 4.19.2.5.3.4 - (2) 7) deleted and renumber remaining, deleted all (4) note and (5) (47) IRM 4.19.2.5.3.5 - (6) deleted and renumber remainder, new (7) rewritten as AUR is fully digital (48) IRM 4.19.2.5.4 - deleted entire section and renumber (49) IRM 4.19.2.5.5 - deleted entire section and renumber (50) IRM 4.19.2.6.1 - (2) deleted and renumber remaining (51) IRM 4.19.2.6.7 - (1) deleted last sentence as AUR is fully digital (52) IRM 4.19.2.6.9 - (3) deleted (53) IRM 4.19.2.6.11 - (2) then box, 3) deleted and deleted (5) and note (54) IRM 4.19.2.6.11.1 - (5)and (6) deleted, (7) removed see also, (9) deleted and renumber remained (55) IRM 4.19.2.6.11.2 - (4) and (5) deleted, and (7) - (8) deleted and renumber remainder (56) IRM 4.19.2.12 - (2) removed print and replaced with view, deleted step list and note, (3) 8) rewritten, (4) 1) deleted resequence, (5) and (6) deleted and renumber remainder (57) IRM 4.19.2.6.13 - (2) deleted file in CSN order (58) IRM 4.19.2.6.14 - (3) through (6) deleted, (8) deleted, (9) rewritten and renumber remainder (59) IRM 4.19.2.6.18 - (2) deleted and renumber remainder (60) IRM 4.19.2.6.21 - (3) note deleted and (4) deleted print and replaced with view (61) 4.19.2.6.21.1 - (4) deleted, (5) and reminder deleted, (8) and note deleted, (10) deleted, (11) rewritten and note deleted and renumber remainder (62) IRM 4.19.2.6.21.2 - (3) note deleted, (5) deleted, (6) rewritten, deleted reminder and renumber remaining (63) IRM 4.19.2.6.22 - (2) removed file in CSN order (64) IRM 4.19.2.6.23 - (8) note deleted, (10) deleted, (11) removed BT 67, and step 1 and changed to bullet list, (12)-(16) deleted and renumber remaining (65) IRM 4.19.2.6.24 - (2) reminder deleted, (4) - (6) deleted, (8) and (9) deleted and renumbered remaining (66) IRM 4.19.2.6.25 - (1) deleted reminder, (4) - (6) deleted, (8) and (9) deleted and renumbered remaining (67) IRM 4.19.2.26 - (2) deleted first sentence and note (68) IRM 4.19.2.6.27 - (1) reminder deleted, (5) - (7) deleted, (9) and (10) deleted and renumber remaining (69) IRM 4.19.2.6.28 - (2) deleted 3rd bullet (70) IRM 4.19.2.6.28.1 - (4) rewritten to close the batch, deleted note, (5) and (6) deleted, (8) deleted, (12) deleted, (13) removed folders, deleted note, and deleted (14) and note (71) IRM 4.19.2.6.28.2 - (3) deleted used the auto purge listing to pull and note, (8) deleted, (9) deleted folders are generated, note deleted, (10) and note deleted (72) IRM 4.19.2.6.28.3 - (4) deleted, (5) removed folders are generated, note deleted, (6) and note deleted (73) IRM 4.19.2.6.30 - (7) removed pull cases, deleted 7), rewritten 8) and 9) as AUR is fully digital, (10) and (11) deleted and renumber remaining (74) IRM 4.19.2.6.32 - (1) note deleted TE's will notate on folder or Form 4251, (4) deleted (75) IRM 4.19.2.6.33 - (2) rewritten to transfer and deleted note (76) IRM 4.19.2.6.36.1 - (2) 9) removed keep in strict order, (5) and (6) deleted, (7) note deleted and (9) changed on folder to indication (77) IRM 4.19.2.6.36.2 - (4) 9) deleted keep in separate, (5) note deleted, (7) rewritten to provide a screen capture, note deleted, (8) and note deleted, (10) and note deleted and renumber remaining (78) IRM 4.19.2.6.37 - (1) deleted, (2) and (3) rewritten, as AUR is fully digital (79) IRM 4.19.2.6.38 - (2) added 8S and 8M, (3) a) added or any to attachments, (12) deleted 1) step, in exception removed pull case, (14) through (17) deleted and renumber remaining (80) IRM 4.19.2.6.39 - (2) rewritten, (4) through (6) deleted, (8) deleted, (9) rewritten and renumber remaining (81) IRM 4.19.2.6.40 - (4) and (5), notes deleted and renumber remaining (82) IRM 4.19.2.6.41 - (5) through (7) deleted, (9) and (10) deleted and renumber remaining (83) IRM 4.19.2.6.44 - (5) rewritten for clarity, note deleted, (9) 1) and 2) deleted and renumber and deleted (10) note (84) IRM 4.19.2.6.45 - (1) rewritten for clarity, (5) and (6) and notes deleted (85) IRM 4.19.2.6.46 - renamed section to BT 82 - Reconsideration Suspense - TY 2015 and Subsequent (86) IRM 4.19.2.6.47 - (1) updated to 2014 and (2) updated to 2015 (87) IRM 4.19.2.6.48 - (2) caution removed pulled, deleted note, (4) 8) removed strict order, deleted note, (5) 1) deleted don't resequence, (8) and note , (9) deleted, (11) and note deleted and (13) and note deleted, and renumber remaining (88) IRM 4.19.2.6 49 - (3) note deleted, (4) deleted table and added to treat as clarified waste, (7) deleted (9) 7) deleted, (11) and (12) deleted including notes (89) IRM 4.19.2.6.51 - (6) added print (90) IRM 4.19.2.6.52 - (1) updated to TY 2015 (91) IRM 4.19.2.6.54 - added new section BT 89002 (TY 24 and Subsequent) Fraud Referral Suspense (92) IRM 4.19.2.6.55 - (1) added for TY 23 and prior, added new (2) for TY 24 and subsequent and renumber remaining (93) IRM 4.19.2.6.56 - renamed section to BT 89004 - (TY 23 and Prior) CP 3219A MFJ - Only One Taxpayer signature on consent (94) IRM 4.19.2.6.57 - added new subsection BT 89004 - (TY 24 and Subsequent) CP 2000 and CP 3219A - MFJ - Only One Taxpayer Signature on Consent (95) IRM 4.19.2.6.58 - renamed section to BT 89005 - (TY 23 and Prior) CP 2000 Suspense - MFJ - Only One Taxpayer Signature on Consent (96) IRM 4.19.2.6.59 - added new subsection BT 89005 - (TY 24 and Subsequent) CP 3219A MFJ - Only One Taxpayer filed petition (97) IRM 4.19.2.6.60 - renamed section to BT 89006 (TY 23 and Prior) CP 3219A MFJ - Only One Taxpayer filed petition (98) IRM 4.19.2.6.61 - added new subsection for BT 89006 - (TY 24 and Subsequent) - Special Project A (99) IRM 4.19.2.6.62 - added new subsection for BT 89007 - (TY 24 and Subsequent) - Special Project B (100) IRM 4.19.2.6.63 - added new subsection for BT 89008 - (TY 24 and Subsequent) - Special Project C (101) IRM 4.19.2.6.64 - added new subsection for BT 89009 - (TY 24 and Subsequent) - Special Project D (102) IRM 4.19.2.6.66 - (4) deleted second note, (5) 8) and 9) rewritten, (6) and note deleted, (9) rewritten instruction for resolving error conditions (103) IRM 4.19.2.6.67 - updated title to BT 94 - (TY 23 and Prior) Fraud Referral Suspense, (1) delete note, and (2) deleted (104) IRM 4.19.2.6.68 - (1) note updated tax years, (2) note deleted, (5) caution deleted, (6) and note deleted, (7) notes deleted and renumber remaining (105) IRM 4.19.2.6.69 - (2) b) deleted return the AUR closed file (106) IRM 4.19.2.6.70 - deleted section (107) IRM 4.19.2.7 - (1) deleted last sentence, moved note from (7) to (2) and deleted all of (3) through (7) (108) IRM 4.19.2.7.1 - (3) rewritten to use verify PC screen and show PC option, (4) 6) rewritten to select show PCs, (5) removed alpha list and replaces with bullet list, deleted all of (7) - (10) and renumber remainder (109) IRM 4.19.2.7.3 - (4) through (6) deleted and renumber remaining and (7) rewritten that the system will refile case(s) (110) IRM 4.19.2.7.4 - (1) deleted PC MC (111) IRM 4.19.2.7.5 - deleted section (112) IRM 4.19.2.8.2 - (1) note deleted (113) IRM 4.19.2.8.3 - (2) 2) deleted assemble the returns and rewritten to place listing in designated area (114) IRM 4.19.2.8.5 - (1) note deleted and (2) caution deleted virtual/digitized (115) IRM 4.19.2.8.7 - (2) caution deleted virtual/digitized (116) IRM 4.19.2.8.8 - (3) deleted (117) IRM 4.19.2.8.9 - (2) caution deleted virtual/digitized (118) IRM 4.19.2.8.10 - (2) 2) deleted assemble the returns and rewritten to place listing in designated area (119) IRM 4.19.2.8.12 -(3) deleted last sentence (120) IRM 4.19.2.8.13 - (2) deleted and (3) 2) deleted assemble the returns and rewritten to place listing in designated area (121) IRM 4.19.2.8.17 - (1) note deleted, (3) 2) deleted and renumber remainder, (4) 1) added the listing and in 2) deleted send cases to exam (122) IRM 4.19.2.8.18 - (2) deleted see also reference and deleted all of (3) (123) IRM 4.19.2.8.19 - (3) 3) deleted and renumber remaining (124) IRM 4.19.2.8.21 - (3) 2) deleted and 4) rewritten to place listing in designated area (125) IRM 4.19.2 8 .22 - (2) caution deleted virtual/digitized, (3) 2) deleted and renumber remainder, 4) rewritten to place listing in designed area and (4) 2) rewritten to place listing in designed area (126) IRM 4.19.2.8.24 - (3) 2) deleted and renumber remaining, and 4) rewritten to place listing in designed area (127) IRM 4.19.2.8.25 - (1) note deleted (128) IRM 4.19.2.8.29 - (1) note deleted (129) IRM 4.19.2.8.30 - (3) and (4)f deleted (130) IRM 4.19.2.8.31 - (1) note deleted (131) IRM 4.19.2.8.32 - (2) 3) deleted and renumber remaining (132) IRM 4.19.2.8.33.- (3) 2) deleted and renumber remaining (133) IRM 4.19.2.8.34 - (3) 2) deleted and renumber remaining (134) IRM 4.19.2.8.35 - (4) 3) deleted and renumber remaining (135) IRM 4.19.2.8.36 - (3) 3) deleted and renumber remaining (136) IRM 4.19.2.8.37 - (2) 3) deleted and renumber remaining (137) IRM 4.19.2.8.38 - (2) 3) caution deleted virtual/digitized, (3) 2) deleted and renumber remaining, and (4) 4) rewritten to place listing in designed area (138) IRM 4.19.2.8.40 - (2) deleted (139) IRM 4.19.2.8.42 - (3) 2) deleted and renumber remaining (140) IRM 4.19.2.8.43 - (2) 2) rewritten to build (141) IRM 4.19.2.8.45 - (1) note deleted (142) IRM 4.19.2.8.46 - (1) note deleted (143) IRM 4.19.2.8.47 - (2) note deleted (144) IRM 4.19.2.8.48 - (2) deleted and renumber remaining, (3) 3) deleted and renumber remaining (145) IRM 4.19.2.8.51 - (4) 3) deleted and renumbers remaining (146) IRM 4.19.2.8.52 - (1) d) deleted and (3) 3) deleted and renumber remaining (147) IRM 4.19.2.8.53 - renamed subsection to Internal Process Code S3 ( TY23 and Prior CP 3219 A -MFJ - Only One Taxpayer Signature on Consent)(2) 3) deleted and renumber remaining (148) IRM 4.19.2.8.55 - (3) 2) deleted and renumber remaining (149) IRM 4.19.2.8.57 - (2) deleted, (3) 2) rewritten that the system will refile the case and deleted note (150) IRM 4.19.2.9.1 - added new section for IPC A6 Special project A (151) IRM 4.19.2.9.2 - added new section for IPC B7 Special project B (152) IRM 4.19.2.9.3 - added new section for IPC C8 Special project C (153) IRM 4.19.2.9.4 - added new section for IPC D9 Special project D and renumber remain sections (154) IRM 4.19.2.9.8 - updated title to IPC 0F (Screening Fraud Referral TY23 and Prior) (155) IRM 4.19.2.9.9 - updated tile to IPC 0P set to reserved (156) IRM 4.19.2.9.14 - updated title to IPC 3F (CP 2501 Fraud Referral TY23 and Prior) (157) IRM 4.19.2.9.15 - updated tile to IPC 3P set to reserved (158) IRM 4.19.2.9.16 - (3) added to verify the volume and deleted step list and note (159) IRM 4.19.2.9.21 - updated title to IPC 6F (CP 2000 Fraud Referral TY23 and Prior) (160) IRM 4.19.2.9.22 - (3) deleted including step list and note (161) IRM 4.19.2.9.23 - updated tile to IPC 6P set to reserved (162) IRM 4.19.2.9.24 - (3) deleted ,step list and note (163) IRM 4.19.2.9.26 - (3) deleted last sentence, (5) deleted last sentence and deleted note (164) IRM 4.19.2.9 28 - (2) deleted (2) and step list (165) IRM 4.19.2.9.30 - updated to title to IPC 8F (CP 3219A Fraud Referral TY23 and Prior) (166) IRM 4.19.2.9.31 - (3) deleted , step list deleted and note deleted (167) IRM 4.19.2.9.32 - (2) deleted list sentence, and note (168) IRM 4.19.2.9.33 - updated title to IPC 8P set to reserved (169) IRM 4.19.2.9.34 - (3) deleted, step list deleted and notes deleted (170) IRM 4.19.2.9.37 - added new subsection, Internal Process Code 9C (Clerical Recon Information Request - Closure- TY 22 and Subsequent) and renumber remaining (171) IRM 4.19.2.9.47 - deleted section (172) IRM 4.19.2.9.48 - deleted section and renumber remaining (173) IRM 4.19.2.9.49 - (1) moved exception to after note in (1), deleted (2) and step list (174) IRM 4.19.2.9.50 - (1) rewritten that PC RF returns the cases to suspense batch, 40 , 50 , 60 or 70, (3) removed refile cases within 2 days and deleted note in (3) (175) IRM 4.19.2.9.53 - (3) deleted (176) IRM 4.19.2.9.54 - (2) added for TY 23 and prior, rewritten (3) for TY 24 and subsequent (177) IRM 4.19.2.9.55 - (2) added for TY 23 and prior, rewritten (3) for TY 24 and subsequent (178) IRM 4.19.2.9.57 - (2) rewritten that the system moves cases to BT 30 (179) IRM 4.19.2.10.2 - (5) note deleted and (6) deleted pull cases (180) IRM 4.19.2.10.4 - (4) deleted and renumber remaining (181) IRM 4.19.2.10.5 - (1) added for TY 23 and prior, (2) new added for TY 24 and subsequent (182) IRM 4.19.2.10.6 - (4) deleted virtual indicator (183) IRM 4.19.2.10.7.- (3) c) virtual indicator, deleted and reletter remaining (184) IRM 4.19.2.10.7.1 - (3) c) virtual indicator deleted (185) IRM 4.19.2.10.8 - (3) I deleted first two notes, (4) deleted digital indicator and replaced with Auto-Batch, and deleted folders exists bullet (186) IRM 4.19.2.10.9 - (6) added as needed (187) IRM 4.19.2.10.9.1 - (4) note after SSN deleted (188) IRM 4.19.2.10.9.2 - (4) note after SSN deleted (189) IRM 4.19.2.10.9.3 - (4) note after SSN deleted (190) IRM 4.19.2.10.10 - (4) note after SSN deleted (191) IRM 4.19.2.10.11 - (3) deleted virtual indicator, deleted all 4 and step list, and renumber remaining (192) IRM 4.19.2.10.12 - (3) note after SSN deleted, deleted all 4 step list and note, and renumber remaining (193) IRM 4.19.2.10.13 - deleted section and renumber remaining (194) IRM 4.19.2.10.14 - (5) deleted and renumber remaining (195) IRM 4.19.2.10.17 - (1) deleted virtual digitized cases, (4) deleted virtual indicator, (5) rewritten to remove pull paper and deleted note (196) IRM 4.19.2.10.18 - (4) rewritten to view and (5) deleted virtual indicator (197) IRM 4.19.2.10.19 - (5) deleted reference to paper case(s) (198) IRM 4.19.2.10.20 - (3) updated to eleven columns and deleted virtual indicator (199) IRM 4.19.2.10.21 - (1) rewritten to remove pulling case, (4) removed reference to paper, deleted note (5) deleted virtual indicator (200) IRM 4.19.2.10.22 - (3) deleted virtual indicator (201) IRM 4.19.2.10.25 - (5) deleted (202) IRM 4.19.2.10.26 - (5) removed reference to paper cases (203) IRM 4.19.2.10.28 - (3) deleted note for virtual indicator and added RCC to bullet list (204) IRM 4.19.2.10.29 - updated title to Unassociated Documents, and in (3)4), (4) and (7) updated from case to documents (205) IRM 4.19.2.10.30 - (5) deleted and renumber remaining (206) Exhibit 4.19.2-1 - deleted Lost Case, duplicate RPM, virtual batch and virtual indicator (207) Exhibit 4.19.2-2 - IPC's updated 0P, 3P, 6P and 8P set to reserved, 0F, 3F, 6F and 8F updated to Fraud referral TY 23 and prior, added T3 for stolen Identity TY 24 and subsequent, updated SI and S3 to TY 23 and prior, deleted LC, MC and RC, added Special project A6, B7, C8 and D9 (208) Exhibit 4.19.2-4 - removed Form 2275 Effect on Other Documents This material supersedes IRM 4.19.2 effective September 12, 2024, for Tax Years 2024, 2023, and 2022. The following IRM Procedural Updates are incorporated: IPU 24U1080(dated 10-28-2024), IPU 24U1208 (dated 12-13-2024), IPU 25U0081 (dated 01-21-2025), IPU 25U105 (dated 01-24-2025) and IPU 25U3215 (dated 04-25-2025). Audience All AUR clerical employees at Small Business/Self-Employed sites Effective Date (09-23-2025) Heather J. Yocum Director, Exam Field and Campus Policy Small Business/Self-Employed

# Program Scope and Objectives

4.19.2.1 (09-12-2024) Program Scope and Objectives Purpose. This IRM section describes clerical procedures for the Small Business/Self Employed (SB/SE), Individual Master File (IMF) Automated Underreporter (AUR) Program. Specifically, IRM 4.19.2 includes clerical procedures which support case processing through all phases of the IMF AUR Program. Audience. These procedures apply to all clerks who work in SB/SE IMF AUR. Policy Owner. The IMF AUR Program is under SB/SE Examination, Field and Campus Policy. Program Owner. IMF AUR Policy is responsible for providing procedures to work the IMF AUR Program and for oversight of the AUR system. Primary Stakeholders. The primary stakeholders are those in the IMF AUR Program.

# Background

4.19.2.1.1 (09-28-2021) Background Potential AUR cases are systemically identified through computer matching of tax returns with corresponding information returns in the Information Returns Master File (IRMF). Cases are selected for inventory in a manner determined to provide overall compliance coverage. Selected cases undergo an in-depth review by a Tax Examiner to identify underreported and/or over-deducted issues which require further explanation to resolve the discrepancy.

# Authority

4.19.2.1.2 (08-15-2017) Authority Internal Revenue Code Chapter 61 (Information and Returns), Subchapter A (Records and Returns), Part III (Information Returns), sections 6031 – 6059, contain the requirements for the filing of information returns for income reporting purposes. Rev. Proc. 2005-32 describes, by category, a non-exclusive list of contacts with taxpayers and other actions by the IRS that are not examinations, inspections, or reopening of closed cases.

# Roles and Responsibilities

4.19.2.1.3 (09-12-2024) Roles and Responsibilities The Director, Exam Field and Campus Policy, Small Business/Self Employed, is the executive responsible for the IMF AUR Program. The AUR Program Manager, Headquarters Examination Operations, Field and Campus Policy, IMF AUR Policy is responsible for IMF AUR policy and the procedures in this IRM.

# Program Management and Reviews

4.19.2.1.4 (09-12-2024) Program Management and Reviews AUR inventory is monitored and managed using a series of specific, detailed reports accessed through the AUR system. IDRS reports applicable to AUR cases are accessed and monitored through the use of the Control-D reporting system. Process improvement procedures are in place to mitigate system and IRM inefficiencies.

# Program Controls

4.19.2.1.5 (09-12-2024) Program Controls SB/SE AUR Policy monitors case inventory and analyzes data available through the AUR system to determine efficiency. System access is granted via permissions through Business Entitlement Access Request System (BEARS) and AUR Coordinators. AUR Policy performs quarterly reviews to verify the accuracy of system permissions.

# Terms and Acronyms

4.19.2.1.6 (09-23-2025) Terms and Acronyms For a list of terms, acronyms and abbreviations used in AUR Exhibit 4.19.2-1, Glossary.

# Related Resources

4.19.2.1.7 (09-23-2025) Related Resources Internal Revenue Manuals, publications and job aids posted on the AUR Research Portal IMF are used and maybe helpful if more information is needed.

# Overview

4.19.2.2 (09-23-2025) Overview The Automated Underreporter (AUR) program is separated into four phases: Case Analysis ( also referred to as Screening) Response, includes both CP 2501 and CP 2000 Statutory Notice, CP 3219A, Statutory Notice of Deficiency, legally required final notice (also referred to as Stat) Reconsiderations (closed case correspondence also referred to as Recon) Note: For a list of terms, acronyms and abbreviations used in AUR, see Exhibit 4.19.2-1, Glossary. The Case Analysis phase is the initial screening of a case. A technical determination is made whether: A notice needs to be generated A case needs to be referred and/or researched A case can be closed without further actions A case will be transferred to another function A case needs special handling/routing for identity theft There are two other processes completed in the Case Analysis phase: Correction of CP 2000 rejects Completion of previously referred or incomplete cases The system auto-batches all Electronically Filed (ELF) cases in the screening phase. Paper tax returns are system auto-batched once they have been scanned and validated in AUR Case Management (CM). Some of the actions taken by the clerical function to process cases are: Building batches Assessing tax deficiencies to taxpayer's accounts Associating returns and/or transcripts to case files Verifying Process Codes Disassembling batches Associating the case Pulling notices identified as erroneous from the notice mail out Pulling and batching reject cases Preparing cases for transfer or referral to other areas Remail of undeliverable or erroneous notices Disposing of Classified Waste (CW), see Exhibit 4.19.2-1 Mailing additional correspondence Special handling, including IDRS research for identity theft cases Preparing paper returns and correspondence for scanning and uploading into Ephesoft Monitoring Taxpayer Digital Communication (TDC) Power Of Attorney (POA) queue Verifying the unassociated cases via Unassociated cases window The Response Phase of the AUR Program is the resolution of the AUR issue addressed in the: CP 2501, Initial Contact Letter CP 2000, Notice Proposing Adjustment to Income, Payments, or Credits Subsequent 30 Day Letter (such as, Letter 2625C, or Letter 2626C), or Recomputed CP 2000 The CP 2501 or the CP 2000 issues can be resolved by a response from the taxpayer. If the response does not resolve the issue, there is no response, or if the notice is undeliverable, a CP 2000 notice or a CP 3219A is issued. The response will result in: Assessment (Automatic or Manual) Miscellaneous Referral Research (Unit Suspense) Closures/Transfers to another area (for example, Examination or Criminal Investigation) Additional correspondence to resolve the issue Transfer to and send notification to AUR IDT liaison The law requires the IRS to issue a Statutory Notice of Deficiency, (CP 3219A), to the taxpayer's last known address before assessing additional income tax, estate tax, gift tax, and certain excise taxes unless the taxpayer agrees to the additional assessment. The purpose of the CP 3219A is to ensure the taxpayer is formally notified of the IRS' intention to assess a tax deficiency and to inform the taxpayer of the opportunity and right to petition the Tax Court to dispute the proposed adjustments. It's critical to both the IRS and the taxpayer the CP 3219A has been properly mailed. Sending Statutory Notice (CP 3219A) along with Waiver (Form 5564, Notice of Deficiency-Waiver), moves the case to the Statutory Notice phase of the AUR program. It's possible the case can be resolved during this phase based on a taxpayer response. However, if the response doesn't resolve the issue, there is no response, or if the Statutory Notice is undeliverable, the Statutory Notice is defaulted. Note: The default process is the preparation of CP 3219A cases for assessment and closure, including all exception handling. If the taxpayer responds to the IRS after the Statutory Notice is issued, the IRS can review the response and, if warranted, decrease or eliminate the proposed additional tax. However, the time period for filing a petition with the United States Tax Court is set by law and the fact that the taxpayer is responding to the IRS won't change that time period. IRS can't extend or suspend the time frame for filing a petition with the United States Tax Court. It's extremely important the IRS reviews responses from taxpayers quickly once the CP 3219A is issued ensuring the taxpayer doesn't lose the right to petition the Tax Court to dispute the IRS' position if an agreement can't be reached. If the taxpayer doesn't file a petition with Tax Court, the case is defaulted when: Responses from the taxpayer don't resolve the issue(s), and the CP 3219A suspense period has expired Response hasn't been received The Post Office returned the notice as undeliverable and IRS has no record of a better address. See IRM 4.19.2.3.27.2, Undeliverable CP 3219A, for additional information The Reconsideration (RECON) phase of the AUR program is addressing of correspondence received for a closed case. Correspondence from closed cases is primarily one of the following four types: A taxpayer requests a change in the AUR assessment. Correspondence not requiring a Tax Examiner to resolve - these aren't requests for a change to the AUR assessment. Misrouted correspondence that has no impact on the previous AUR case. Correspondence related to identity theft requires special handling. At times HQ Policy will direct a hold in case processing, such as batch building, RB'ing (Releasing Batch), etc. When direction is given to hold case processing, all case processing time frames are suspended and don't apply. Identity theft cases are identified and processed in each of the four phases of AUR and are handled as priority work on a daily basis. See IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information. At times HQ Policy will direct closure of a case or cases with one of the HQ Identified Program Problem closing process codes. See Exhibit 4.19.2-4, Titles of Forms, for a complete list of Forms and their titles used in this IRM.

# Taxpayer Advocate Service

4.19.2.2.1 (09-12-2024) Taxpayer Advocate Service Even though the IRS strives to improve its systems and provide better service, some taxpayers still have difficulty in getting solutions to their problems or appropriate, timely responses to their inquiries. The purpose of the Taxpayer Advocate Service (TAS) is to give taxpayers someone to speak for them within the IRS. Information on the new TAS Case Acceptance Criteria and how and when to refer a taxpayer to TAS is available in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. The TAS toll-free case intake line is 1-877-777-4778 or TTY/TDD 1-800-829-4059. Service Level Agreements between TAS and the Operating Divisions are available at the TAS web site. 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. For additional information about the Taxpayer Bill of Rights, see Taxpayer Bill of Rights.

# Maintaining Documents In AUR

4.19.2.2.2 (10-03-2019) Maintaining Documents In AUR Form 3210 - Transmittal, Receipt and Control Records - Correspondence, teletype, transmittal letters, reports, and transmittal receipt and control documents, etc., pertaining to receiving, controlling and transmitting tax returns, taxpayer account registers, and related documents will be maintained within the Operation for one year from the date the transmittal was prepared. After the one-year period the document can be destroyed as authorized by the National Archives and Records Administration (NARA) approved Document 1299, IRS Records Control Schedules (RCS) 23, Item 36. Certified and Registered Mail Records - Statutory Notice Certified listings will be maintained within the Operation for three years after the closeout of the AUR tax year. At the end of the three-year period, ship the listings using Standard Form 135, Records Transmittal and Receipt. Follow the form instructions for completion and ship to the appropriate FRC. The form and instructions can be found at SF - 135 and Instructions.

# Integrated Automation Technologies (IAT)

4.19.2.2.3 (03-13-2024) Integrated Automation Technologies (IAT) Automated Underreporter employees are mandated to use the Integrated Automation Technologies (IAT) tools. The IAT tools assist the Tax Examiner/Clerk with IDRS research and input. See Exhibit 4.19.3-18, Mandated IAT Tools, for a list of mandated IAT tools. If an IAT tool is not functioning properly, the case will be worked using IDRS. For more information on each tool, as well as job aids for each tool, see Job Aids at AUR Research Portal. To report any IAT problem, go to IAT Share Point, select "Known Issues" and follow the instructions on the tab.

# Scanning and Uploading through Ephesoft for AUR

4.19.2.2.4 (03-13-2024) Scanning and Uploading through Ephesoft for AUR AUR correspondence and tax returns are scanned, systemically transferred, and associated in the AUR System. Once the file is received by AUR Case Management (CM), it will become a permanent record stored within the AUR database. The responses received for the AUR cases can't be deleted or edited once associated. The images/documents can be viewed in PDF format from the case history screen. Documents are identified by the Correspondence Type: Correspondence Type Description AGR Agreed Responses RSP Response ORG Original OTR Other Ephesoft is software used by high volume scanners to convert paper documents into digital images which are sent to AUR CM. The primary users of the scanned documents are AUR clerks and Tax Examiners. The images will also be available to other Operations who have access to AUR CM and Account Management System (AMS). AUR scanner operators (AUR clerical staff) are required to perform a cursory review of all scanned documents as part of the validation process using the Ephesoft software. This ensures images received into AUR CM are clear and legible, and the required data is available to associate the scanned documents with the AUR case. See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures.

# General Case Processing

4.19.2.3 (09-01-2003) General Case Processing This section deals with general information about the AUR system, the Underreporter program and case processing. The topics in this section of the IRM are listed in alphabetical order for ease of research and use.

# Policy Statement P-21-3 Guidelines

4.19.2.3.1 (09-12-2024) Policy Statement P-21-3 Guidelines Policy Statement P-21-3 Guidelines are the result of a task force initiated to provide timely and quality responses to taxpayer correspondence. The general guidelines are: A quality response is an accurate and professional communication which, based on information provided, resolves the taxpayer issues, requests additional information from the taxpayer, or notifies the taxpayer we have requested information from outside the IRS. Note: Batch Types 51 and 71 DON'T meet these requirements for issuing an interim letter. A quality response is timely when initiated within 30 calendar days of the IRS received date. When a quality response can't be issued timely, an interim response must be initiated by the 30th calendar day from the IRS received date. Use Letter 4314C. All interim letters will inform the taxpayer when a final response can be expected and provide a contact name and number for additional inquiries. The AUR system automatically generates an interim letter (Letter 4314C) when the IRS received date exceeds a specific number of days as determined by the AUR Coordinator. A Letter 4314C is generated for batch in AB (Associated Batch) or SB (Suspense Batch) for batch types 41, 44, 52, 53, 58, 72, 74, 81, 83 and 98. The AUR Coordinator has the option to select Assigned Unit (AU) and Batch Finished (BF) status.

# Address Updates

4.19.2.3.2 (03-13-2024) Address Updates When a change of address is identified during the validation process in Ephesoft on an agreed correspondence (BT 51 or 71), ensure to update the address on the AUR System. To change a domestic address, access the Update Address window by taking the following actions: Select the tax year from the AUR Year menu Select Control from the AUR Main menu Select Case from the Control menu Select Update Address from the drop-down menu Enter social security number (SSN) Enter address type I (alpha) in the ADDRESS TYPE field Enter the updated street address in the STREET ADDRESS field Enter the city or a valid major city code in the CITY field Enter a valid state code in the STATE code field Enter the 5, 9 or 12- digit ZIP code in the ZIP field. (The system validates the zip code according to the state code that has been input) Press <F4> to commit The update address option can also be accessed while in the batch building screen: Select Update AddreSs Enter SSN Enter address type I (alpha) in the ADDRESS TYPE field Enter the updated street address in the STREET ADDRESS field Enter the city or a valid major city code in the CITY field Enter a valid state code in the STATE code field Enter the 5, 9 or 12- digit ZIP code in the ZIP field. (The system validates the zip code according to the state code that has been input) Press <F4> to commit. To add or change a foreign address, access the Update Address window by taking the following actions: Select Case from the Control menu Select Case History from the drop-down menu Enter SSN Click on the TP INFO button, the TP INFO screen displays Click on ADDRESS CHANGE button, the update address window displays with taxpayer info pre-populated Enter address type I (alpha) in the ADDRESS TYPE field Enter the street address of the foreign address in the SECOND NAME LINE Enter the city, province or county, directional, and foreign postal code in the STREET ADDRESS field Enter the country name in the CITY field Enter a period (.) followed by a blank space in the STATE field Leave the ZIP field blank (A ZIP code is not entered for a foreign address) Press <F4> to commit

# Assessments

4.19.2.3.3 (09-23-2025) Assessments The system automatically creates an assessment record on all appropriate cases with process codes (PCs) 20, 67, 87, and 90-93 and for all ELF cases with PCs 37,47, 51, 52, 70, 71, and 73, based on the control parameter dates set by the AUR Coordinator. Exception: If the Tax Examiner inputs a manual assessment the system won't generate an automatic assessment. Note: The Tax Examiner verifies and/or inputs the necessary assessment information for all other PCs. After dates designated by the AUR Coordinator have passed, ALL assessments must be input via IDRS. Print the assessment document and associate it with the case after the process codes are verified and before the batch is updated to "RB" . Manual assessments must receive priority handling to insure that the assessment is input on IDRS before the upload of the corresponding process codes, since the PC closes the IDRS control base. The "xMend" or "REQ 54" IAT tool must be used when making an adjustment on an account. The AUR system creates a tape to upload assessment information to IDRS - except on cases where the Tax Examiner has determined a manual assessment will be done. Manual assessments are input directly to IDRS. The "xMend" or "REQ 54" IAT tool must be used when making an adjustment on an account. AUR assigns a sequence number to each assessment record based on the order the PC verification process is completed. Assessment volumes are limited for each blocking series. The AUR Coordinator and the Computer Service scheduler ensure that daily limits per blocking series are set correctly, and that the combination of automated and IDRS assessments don't exceed the daily input limitations. 2,000 for Blocking Series 500-519 (timely/full paid CP 2000) 4,000 for Blocking Series 550-589 (other than timely/full paid CP 2000) 2,000 for Blocking Series 600-619 (timely/full paid CP 3219A) 3,000 for Blocking Series 650-679 (other than timely/full paid CP 3219A) To accommodate increased volumes of inventory, the file location codes (FLC) (first two digits of the document locator number (DLN) for AUR assessments have been expanded. If daily volumes for a blocking series are exceeded, the additional assessments roll to the next FLC per the table below: AUR Site File Location Codes (in the order used) Andover 08, 01, 02, 03 Atlanta 07, 58, 59, 65 Austin 18, 71, 73, 74 Brookhaven 19, 11, 13, 22 Fresno 89, 33, 68, 77 Ogden 29, 81, 82, 83 Philadelphia 28, 23, 25, 51 Each released batch has its own adjustment sequence series. The employee number is composed of ten digits as follows: The first two digits represent the campus. The next three digits represent the AUR Employee Group (EGC) Code (890). The last five digits represent the AUR Batch Number.

# Bar Coding

4.19.2.3.4 (09-23-2025) Bar Coding The AUR bar code printed on the Form 4251, Return Charge-Out, generated for paper returns contains the social security number (SSN) and tax year of the associated case. Form 4251 will be scanned with paper tax return to validate through Ephesoft. Once uploaded, the system auto-batches these cases. Form 4251 is not generated for ELF cases. A batch and Work Unit listing are available to view (in lieu of Form 4251). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The indicators identify the copy of the notice and are: 1 for primary taxpayer 2 for the spouse or secondary taxpayer 3 for power of attorney (POA) 4 for a second POA

# Case History Screen

4.19.2.3.5 (09-23-2025) Case History Screen The Case History Screen contains information about the movement and actions taken on a case through the AUR processing. This section provides a brief explanation of each field. SSN - The primary taxpayer's social security number of the case NAME CTRL - The first four letters of the taxpayer's last name USER - This field displays the employee user site and Standard Employee Identifier (SEID) if the case has been assigned to an employee BATCH NUMBER - The first two digits are the type of batch and the last three digits show the sequence number of the batch within the batch type S-SSN - If applicable, the secondary taxpayer's social security number AO - The code that identifies the IRS Area Office associated with the tax return SUBFILE - An alpha or numeric character that further defines the Category, sub-program within Underreporter for which the case was developed LOCATION - The identification number of the unit to which the batch is assigned CSN - The case sequence number SUBCATEGORY - Identifies the potential tax change of the case SUBFILE2 - An alpha or numeric character to identify the secondary Subfile and further define the Category, sub-program within Underreporter for which the case was developed STATUS - A code assigned to each batch describing its status (for example, AU, BF). Note: See IRM 4.19.2.5.2, Batch Status Codes CATEGORY - The type of underreported income MFT 31 - Y indicates an MFT 31 account established by AUR REQ USER - The number to identify the user requesting a case from the suspense file STATUS DATE - Date the status of a batch is updated (mmddyyyy format) ELF - Identifies if the return is an ELF DISASTER - Identifies Disaster Type SPCL CASE - Special Case Code DISASTER END DT - Disaster End Date RESTD CD - Restricted Case Code (RCC) is to identify the type of special case (ex: C for Digital Assets, formally known as Virtual Currency, cases, T, and H for Taxpayer Digital Communications (TDC) CASE NOTE - Button that allows access to the Case Note window TP INFO - Button that allows access to the Taxpayer Information screen BATCH HISTORY - Button that allows the user to view all batches to which the case has been assigned CODE - The PC of the case. It shows the condition of a case or the action taken on a case RECON CODE - If applicable, identifies the Recon Code used on the case Note: The RECON CODE is not displayed for TY 2016 and subsequent USER - The identification number (SEID) of the employee who entered the corresponding PC on the case INPUT DATE - The date the PC was input PREVIOUS CSN and PRIOR CSN - The two previous case sequence numbers of the case PREVIOUS LOCATION - The previous location of the batch before a transfer is complete DATE - The date associated with the correspondence type ACTION - Types of action (such as, correspondence, assessment) taken on a case ACTION CODE - Indicates whether correspondence is remailed with a new address, is undeliverable and will be cancelled, or the notice was rejected. Action Code indicators and definitions are in (2) below DELIVERY STATUS CODE - Indicates a response from USPS concerning the status of the certified mailing. Delivery Status Codes and definitions are in (3) below PROCESS CODE TEXT - Displays brief description of the last PC used RECON CODE TEXT - Displays brief description of the last Recon Code used. Note: The RECON CODE TEXT is not displayed for TY 2016 and subsequent PRINT NOTICE - Button that allows the user to select and print an individual notice or all notices Responses - Button that allows the user to select digital response for viewing Digital Doc - Indicates the case has a digital response AUR Received Date - The AUR received date for the digital response The Action Code indicators are: Action Code Definition T True Undeliverable M Remail with new address R Rejected U New address/actions exist C Cancelled CP 2000 (notice information maintained) S CP 3219A not mailed D Notice information deleted The Delivery Status Codes are: Delivery Status Code Definition A Notice has been delivered by USPS and it has been signed for by the intended recipient or agent approved by the recipient. BLANK CPS has not delivered any status update to AUR. N USPS delivery status for the mailed notice has not been received by CPS within a specified time period P The notice has been surrendered to the USPS. Notice is pending delivery by USPS. S The notice has been suppressed and not mailed by CPS. T-TDC Notice suppressed and sent through eGain for TDC. U Notice was Undeliverable by USPS. X Taxpayer refused delivery of the notice or it was unclaimed. To access the Case History screen take the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Case from the Control menu. Select Case History from the drop-down menu. Enter the SSN and press <Enter> twice.

# Case Sequence Number (CSN)

4.19.2.3.6 (03-13-2024) Case Sequence Number (CSN) As each case is built into the AUR system it is assigned a nine-digit CSN. The CSN corresponds to the location of a case. The CSN is composed of different elements, depending on whether or not a case is in a regular batch or a suspense batch. The CSN of a regular batch consists of four sections. The definitions of the numbers in sequence (left to right) are: Batch type (the first two digits of the CSN) Batch sequence number (the three digits following the batch type) Work unit where the case is located (the two digits following the batch sequence number) Document/case number within the work unit (the last two digits of the CSN) The CSN of a suspense batch consists of three sections. The definition of the numbers in sequence (left to right) are: Batch type (the first two digits of the CSN) Batch sequence (the three digits following the batch type) Document/case number within the batch. When the document number reaches 9,999, the batch sequence number increases by one and the document number within the batch starts at 0001 (the last four digits of the CSN) The CSN is displayed on the Case History Screen. The CSN is valid as long as the original batch remains intact and in order during processing. If a case is removed from its original location in the batch and is not returned to it, the CSN is not valid for locating the case. A new CSN is assigned when the case is built to a new batch.

# Charge-outs (Form 4251)

4.19.2.3.7 (09-23-2025) Charge-outs (Form 4251) Initial charge-outs (Form 4251) are produced for paper cases and routed to the Campus Files Operation. If the return has not been retired to the Federal Records Center (FRC), Campus Document Retention, Files Operation, pulls the return and routes it to the AUR Operation. If the return has been retired to the FRC, Campus Document Retention, Files Operation, routes the charge-out to the appropriate FRC. The FRC pulls the return and routes it to the AUR Operation. If the return is not available, FRC notes the available charge-out information on the Requestor Copy, which is forwarded to the appropriate campus with the charge-out information. There are certain File Location Codes (FLCs) that indicate the tax return was filed electronically. See IRM 4.19.2.3.14, Electronic Filing System, for a complete list of the FLCs. Charge-outs are not printed for electronically filed returns (ELF). The system auto-batches the ELF cases into BT 01-26. The batches are systemically closed and updated to "AB" status. A batch and Work Unit Listing is available to view.

# Complete Cases

4.19.2.3.8 (03-13-2024) Complete Cases A complete case includes the following: A tax return (or tax return data on the AUR system) Information return (IR) data Tax account information Paper tax returns and charge-outs are forwarded to the AUR Program for scanning, sorting, batching and case control based on workload demands.

# Correspondex Letters

4.19.2.3.9 (09-23-2025) Correspondex Letters A miscellaneous or Correspondex letter is issued to taxpayers when the case requires additional information (for example, Letter 2625C, or Letter 2626C). The system assigns the mail out/notice date when the batch status is updated to "RB" (Release Batch). The system automatically moves cases to the appropriate suspense batch after PC verification and the batch is updated to status "RB" . CP 2501 Letter Suspense BT 47 CP 2000 Letter Suspense BT 60 CP 3219A Notice Suspense BT 70 Letter information (cases with internal process code (IPC) 6L, 8L and 8M) is uploaded daily to Correspondex and generates letters from the AUR system. The letters are dated three to five days from the date the batch status was updated to "RB" Note: IPC 6X, is also uploaded daily but does not generate a letter to the taxpayer. Example: This example is based on five days: if the batch was updated to "RB" status on 10/15/20XX, the letters are dated 10/20/20XX, and are suspended for the week ending 10/23/20XX. The system ages the letters by the week ending date. The Suspense Summary report displays the Saturday week ending date for letters released from Monday to Friday in the Projected Notice/Letter Date field on the report. The week ending date for BT 60 may contain more than one letter date. CP 3219A letter (IPC 8L, 8S and 8M) cases are filed under the original CP 3219A case sequence number. The Suspense Summary report also displays REFILE in the Batch field to indicate these cases are suspended under the original CP 3219A date in CSN order. Caution: The terms refile, refiling and IPC "RF" refer to the suspense files maintained in AUR - DON'T SEND THESE CASES TO CAMPUS FILES OPERATION (DOCUMENT RETENTION). Cases with letter IPC 3S or 6S have a letter input on IDRS. The system dates these letters one day from the date the batch is updated to "RB" status. Note: The Suspense Summary report displays the Saturday week ending date of these letters in the Projected Notice/Letter Date field.

# CP 2000 Coding/Deposit String

4.19.2.3.10 (09-01-2013) CP 2000 Coding/Deposit String Each CP 2000 contains a coding/deposit string that is used by the Receipt and Control/Deposit function to assist them in posting payments to the taxpayer's account. Receipt and Control/Deposit function may place a rocker under the CP 2000 amount due of the coding/deposit string that appears at the bottom of the CP 2000 Notice, or under the proposed amount due, which indicates full payment. If a specific dollar amount has been entered, it is an indication of partial payment. The string appears at the bottom of the CP 2000 page that provides the return address. The string consists of the following information (left to right): The primary SSN of the account. The two-character check digits. Taxpayer's Name Control. Master File Tax Account Code - the MFT is always 30. Tax Year. The IDRS Transaction Code used to post the AUR amount due. CP 2000 amount due. The last two digits are always zeroes (to represent zero cents).

# Disaster Area Cases

4.19.2.3.11 (03-13-2024) Disaster Area Cases For a designated number of days following a disaster/emergency, new correspondence is not sent and cases in CP 3219A suspense are not defaulted if the case file address is in the covered disaster/emergency areas, unless a Tax Examiner has determined there are compelling reasons to contact the taxpayer sooner. Note: The number of days to hold correspondence and delay defaulting is determined by an IRS Disaster Relief Memorandum granting tax relief to a disaster/emergency area. IN ALL CASES, be aware of the Statute Expiration Date. You must ensure that the Statute of Limitations is protected for all assessments. Don't hold these cases beyond January 15 of the statute year. After this date, all cases must be forwarded to the Statute Unit for default assessments.

# Taxpayer Digital Communications (TDC) in AUR

4.19.2.3.12 (03-13-2024) Taxpayer Digital Communications (TDC) in AUR AUR Tax Examiners will communicate with certain taxpayers via secure messaging. A Restricted Case Code (RCC) is assigned to these cases. A message will alert the clerk if a RCC requiring special processing is present. Provide a listing to the designated AUR user of these cases. A clerk is assigned to the TDC unit to take specific actions on the eGain system for TDC cases.

# Clerical Process for Power of Attorney (POA)

4.19.2.3.12.1 (09-12-2024) Clerical Process for Power of Attorney (POA) New incoming requests will come from the Power of Attorney (POA) queue and go directly into the primary clerical in box when the clerk signs in. Note: If you are backing up the primary clerk, you will have to "pick" the inventory from the POA Requests queue. See Secure Messaging Taxpayer Digital Communication User Guide, for additional information. If the new message is from a POA, the TDC clerk receives a secure message titled "Access Taxpayer Request Form" : Requested by: (POA SSN). Find the taxpayers SSN, it can be found in the body of the message in either the Reply pane or Activity Body pane. Check AUR for the presence of RCC T, or H. The clerk will research IDRS to determine the validity of the POA and verify that the POA is listed on the taxpayers account: Access IAT. Click on Quick CC, QCC IAT displays. Enter SSN with dashes in the TIN field, 30 in the MFT field, 20XX12 in TXPD. Click on CFINK and the information will display. Note: If research indicates the POA is not on the CAF for the taxpayer, send the POA denial letter. See Secure Messaging Taxpayer Digital Communication User Guide, Sending Denial Letter. If the taxpayer has already established an account on eGain, the clerk will link the POA case to the Taxpayer's case and take the following action: Click on the downward triangle next to the user login and select Advanced Search, the search window displays. Select "Customer" from the Search For: drop-down menu below the Start Search Button. Click in the "Value" field for the SSN attribute. Enter SSN (no dashes). Click on "Start Search" , the results will display. Click on the customer name, the Customer Information screen displays. Click on the case number in the upper right-hand corner of the screen, the case details and activities display. Enter the POAs SSN in the copies to field and click the save button. Make note of the "Owner" of the case, this information is needed to transfer the case out of the clerk's inbox. Input a Note indicating the cases are linked. See steps in (7) below. Click on the "Advisor Logo" , the home screen displays. If the taxpayer has not established an account on eGain, see Secure Messaging Taxpayer Digital Communication User Guide, for additional information. Input a note to indicate the cases are linked, take the following actions: Click on the + (plus) symbol in the Notes section; the Notes screen displays. Enter the information for the note. Click "Add Notes" . The note will display with the date and time of input. The TDC clerk must transfer the POA case to the Tax Examiner on eGain. To transfer a case out of clerical in box to the Tax Examiners take the following actions: Click on the "Activity" from the POA. Access the case details. Update the owner using the drop-down menu. Click "Save" . Click on the ellipsis in the reply pane, then click on transfer. Click the transfer to user from the drop-down menu, a list of users displays. Select appropriate examiner, click the "Transfer" button – the activity is removed from the clerk's in box. Reminder: The POA case is different than the taxpayer case.

# Docketed Appeals Cases

4.19.2.3.13 (09-23-2025) Docketed Appeals Cases Taxpayers have 90 days to petition the U. S. Tax Court. If the CP 3219A is addressed to a person outside the United States, the time to petition is extended to 150 days. Note: Disaster relief may also extend the period a taxpayer has to petition Tax Court. The system identifies these cases, and they remain in CP 3219A suspense until the disaster end date expires. Note: If case has RCC "T" or "H" contact the TDC user to release case, if necessary, and update IRS Case Status to "Completed" on eGain to continue docketed procedures. Docketed cases are high priority and must be removed from the current batch immediately and be transferred to the designated Tax Examiner. Docket procedures must be completed no later than the ADMIN FILE DUE TO APPEALS date on the docket listing. Note: If the case is in paper format, it must be digitized as Correspondence Type "OTR" . Exception: If the ADMIN FILE DUE TO APPEALS date has passed on the docket list, take immediate action and leave a case note to enter the received date of the DIMS listing. Newly docketed Tax Court cases are uploaded and are used to create the Docketed Information Management System (DIMS) list, which is received via email, by clerical. The DIMS list contains the following information listed below and is used to locate cases belonging to each site: Docket number Date of the CP 3219A Taxpayer's name, address and TIN (taxpayer identification number) Tax Years in CP 3219A, Tax Years Petitioned to U. S. Tax Court (Tax Year) Source of CP 3219A, Appeals Office and Counsel Office information Campus function and location number in a highlighted box to the right of the entry Use the table below to determine what actions to take: If the listing indicates the AUR case is Then Closed with process codes 10, 15, 17, 18, 91, 92, 93 Complete Form 14121, No Change Certification. Access Appeals Electronic Case Receipts, Case Routing Into The Independent Office of Appeals Select or Enter the following: Select Add New Electronic Case Receipt For Businesses Unit, - Select "SB/SE" For Type of cases - Select "DKT No-change F14121" Enter taxpayer Name Enter TIN (SSN) Enter MFT(s) Enter Tax Period(s) Enter Docket Number (if applicable) Click Here to Attach File, upload completed Form 14121 Requestor - Auto - Populates Click - Submit Ensure the completed Form 14121 is digitally uploaded as "OTR" to associate with the case file. Closed with process codes other than listed above Fill out "Closed AUR Case" sheet. Save the following as a PDF file: CML (Certified Mail Listing) Tax Return Note: Only include Tax Return when it is a scanned paper Tax Return. CP 2501, CP 2000 and CP 3219 notices Letters Tax Account Information Returns Case History Case Notes, if present Digital response, if present If case is has RCC "T" or "H" contact the TDC clerk to create a PDF file, using the eGain Case Contents to PDF, on the AUR portal. and send "task" to the TDC TE to update the IRS Case Status to "Completed" on eGain. Access the CP 3219A using AUR or Control D and download/save the CP 3219A. Reminder: . If the Certified Mail number is not present on AUR, access Control D to download/save CP 3219A. If unable to locate the CP 3219A on AUR or Control D, check 3219A not available box on Closed AUR Case cover sheet. Route the case to the Appeals Office, digitally through Case Routing Into The Independent Office of Appeals. Open Research AUR for the CSN. Provide the designated Tax Examiner with the completion date, based on the ADMIN FILE DUE TO APPEALS date located on the DIMS listing. Transfer each open case. If the case is assigned to a unit, contact the unit to obtain the case and transfer the case(s) to the designated Tax Examiner. Reminder: If the case(s) is in BT 89001 (Bankruptcy Suspense), contact the AUR Bankruptcy Coordinator regarding the docketed case. These coordinators need to inform other areas (for example, Centralized Insolvency that the taxpayer has petitioned Tax Court. Reminder: All Docketed Married Filing Joint (MFJ) cases require additional research. Ensure all are reviewed by a Tax Examiner. For PC 77 research IDRS for any Transaction Code (TC) 494. If present, reverse with a TC 495. Save the following as a PDF file: CML (Certified Mail Listing) Petitioning Spouse cover sheet, if present Tax Return Note: Only include Tax Return when it is a scanned paper Tax Return. CP 2501, CP 2000 and CP 3219 notices Letter Tax Account Information Returns Case History Case Notes, if present Digital response, if present If case is has RCC "T" or "H" contact the TDC clerk to create a PDF file, using the eGain Case Contents to PDF, on the AUR portal. and send "task" to the TDC TE to update the IRS Case Status to "Completed" on eGain. Note: If paper response present scan into the AUR system as "OTR" to save as PDF file. PC 80 cases that are returned from the designated Tax Examiner need to be built, verified and RB'd immediately due to their time sensitive nature. Route the case to the Appeals Office digitally through Case Routing Into The Independent Office of Appeals.

# Electronic Filing System

4.19.2.3.14 (09-23-2025) Electronic Filing System Returns are filed electronically by electronic transmitters or from a home computer through a third-party vendor (On-Line Filing). Initially individual electronic returns were transmitted to Andover (ANSC), Atlanta (ATSC),Austin (AUSC), Brookhaven (BSC), Cincinnati (CSC), Fresno (FSC), Kansas City (KCSC), Memphis (MSC), Ogden (OSC) and Philadelphia (PSC) Submission Processing Centers and Enterprise Computing Center - Memphis (ECC-MEM). Individual electronic returns are now transmitted to ANSC, AUSC, FSC, KCSC, PSC and ECC-MEM. All electronically transmitted returns are identified by a unique DLN. The following FLC have been designated for the electronic filing of individual income tax returns. The second number listed is the roll over FLC used when a site exhausts the regular FLC for a given processing date. File Location Code Processing Campus 14, 16 Andover Campus (ANSC) 76, 75, 21 (US Possession) and 20 (International) Austin Campus (AUSC) 80, 90 Fresno Campus (FSC) 70, 79 Kansas City Campus (KCSC) 30, 32 Philadelphia Campus (PSC) 72, 64 Enterprise Computing Center - Memphis (ECC-MEM) Note: The system does not allow a user to order a TC 150 document with the above FLC codes. Electronic return information returns can be secured from the Tax Return Data Base (TRDB) and is accessed as part of the AUR case file.

# Employee Cases

4.19.2.3.15 (03-13-2024) Employee Cases Access to Employee BT 83, 90, 91 and 92 is restricted by the AUR system. During the download of the extract tapes, the AUR system assigns PC 06 to employee cases and assigns these cases to BT 90. These cases are worked by designated employees. Notices and correspondence continue to be generated and mailed. However, when any notice or letter is issued, the system assigns the case to BT 91. Inform the Tax Examiner designated to work these types of cases when any correspondence is identified in the Digital Images Report.

# Examination Closures

4.19.2.3.16 (09-12-2024) Examination Closures When a case has been requested for transfer to Campus Examination, or by an Area Office, the Tax Examiner assigns the appropriate PC (35, 36, 38, 63, 64, 66, 83, 85, 86, or 94) and routes the case. Note: PC 94 is also used for partial assessment cases with over eight references.

# Locations

4.19.2.3.17 (10-03-2019) Locations A location is a three character code that can be alpha or numeric. It identifies the place where batches and/or cases are located. There are two locations assigned by the AUR system: Release (RLS) - is assigned when batches and/or cases are released or cancelled (when technical CBs the batch) from the tax examining units 000 - any case not assigned to a specific location or in RLS

# Miscellaneous Letters

4.19.2.3.18 (09-23-2025) Miscellaneous Letters The Tax Examiner uses a miscellaneous letter when it is appropriate to send a letter to the taxpayer and take another action on the case at the same time. They assign a PC other than a 3S, 6L, 6S, 6X, 8L, 8M or 8S on these cases. Cases are filed in the appropriate AUR suspense file based on the PC assigned by the Tax Examiner. The letter displays the CSN of the PC action. For additional information, see IRM 4.19.2.3.9, Correspondex Letters. Miscellaneous letters rejected by IDRS are not batched; transfer to and notify the Tax Examiner who initiated the letter. See IRM 4.19.2.3.27.3, Undeliverable Miscellaneous Letters, for handling undeliverables for these letters.

# Copy Requests

4.19.2.3.19 (09-23-2025) Copy Requests The Photocopy Unit may forward a Form 4506, Request for a Copy of Tax Form or Individual Tax Account Information, to AUR (usually the Clerical Function). If such a request is received: Note: If the case is fully digitized, download/save case content. Check AUR to locate the return. After locating the return, make a photocopy and Send the copy to the requesting Campus Photocopy Unit. If the return can't be located and/or a return has been closed to another area or returned to the Campus Files Operation, Document Retention, advise the requesting Campus Photocopy Unit. Requests for copies of CP 2000 are made by many functions, usually through the use of Form 4442, Inquiry Referral. Use the AUR print menu to make the copy and send it to the taxpayer. Tax years 2015 and subsequent can be accessed on the AUR system. Tax years 2014 and prior, reject the request and instruct the requestor to order the AUR 29X DLN. Note: Tax years prior to 2014 are no longer available on the AUR system and no file copy of the notice is available with the AUR 29X DLN.

# Process Codes (PC)

4.19.2.3.20 (09-23-2025) Process Codes (PC) Clerks are restricted to using specific PC/IPCs. The ONLY PC that can be input by clerks is 16 at the direction of the AUR Coordinator. The ONLY IPC that can be input by clerks is RF (Refile Case).

# Recomputed Notices

4.19.2.3.21 (03-13-2024) Recomputed Notices Whenever a taxpayer response causes the figures on the original CP 2000 to change, an amended or recomputed CP 2000 with the correct figures is issued. The AUR system assigns these cases to BT 55, based on the PC assignment. CP 3219A with a Recomputed CP 2000 keep the CP 3219A CSN and are returned to BT 70.

# Request Case

4.19.2.3.22 (09-23-2025) Request Case When Tax Examiners need a case, they will use the REQUEST CASE option. Generally these cases are Taxpayer Advocate or Telephone cases, but there can be other reasons the Tax Examiner is requesting the case. This generates a request charge out. To access the charge-out take the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Case from the Control menu. Select Charge-Outs from the drop-down menu, a Unit Number screen appears. Enter either an individual unit number or ALL. Note: View the charge-outs multiple times daily to ensure that all shifts are covered. Once the charge-outs are viewed, take the following actions: Use the Transfer option to transfer the case to the requesting Tax Examiner's Standard Employee Identifier (SEID) Send notification of the transfer to the requesting Tax Examiner

# Returning Cases to AUR Suspense Files

4.19.2.3.23 (09-23-2025) Returning Cases to AUR Suspense Files Cases can be returned to BT 40, 50, 55, 60, and 70 using IPC RF. Caution: The terms refile, refiling and IPC "RF" refer to AUR suspense files. DON'T SEND THESE CASES to the Campus Files Operation (Document Retention). IPC RF systemically moves cases back to the previous AUR suspense batch. This is necessary in order for the case to follow consistency checks for moving the case to next stage of processing. The following IPCs and PC are re-filed back into BT 70 using the original CSN: 8L 8M 8S 95 Return the case to the appropriate AUR suspense batch (in CSN order) to wait for system aging. During the system aging, each case is updated with a code indicating the batch number to which the case will be assigned. Cases in BT 89 or BT 98: If the case was previously assigned to a batch that required a Tax Examiner to work the case, the system displays a SEID. Use the Transfer option to transfer the case to the designated SEID and send notification. If the case was previously assigned to an AUR suspense batch, the system moves the case back to the AUR suspense batch. Return the case to the appropriate AUR suspense batch or batch to the next appropriate batch for processing.

# Time Frames for Assessments

4.19.2.3.24 (09-23-2025) Time Frames for Assessments Assessments on agreed CP notice responses will generally have the adjustment input (agreed batch types 51 updated to "RB" status) within 30 calendar days of the IRS received date. Assessments on agreed CP 3219A responses will generally have the adjustment made (agreed batch types 71 updated to "RB" status) within 30 calendar days of the IRS received date. Assessments on defaulted CP 3219A cases will generally have the adjustment made (batch updated to "RB" status) within 10 calendar days after the AUR system allows case movement to BT 79. Note: The adjustment made date is the date the batch is updated to "RB" status.

# Time Frames for Suspense Files

4.19.2.3.25 (09-01-2014) Time Frames for Suspense Files The following time frames are, as a rule, applied to the appropriate suspense files. CP 2000- ≡ ≡ ≡ ≡ Army Post Office/Fleet Post Office/Diplomatic Post Office (APO/FPO/DPO) or Foreign Address CP 2000- ≡ ≡ ≡ ≡ ≡ ≡ Recomputed or Amended CP 2000- ≡ ≡ ≡ ≡ APO/FPO/DPO or Foreign Address Recomputed CP 2000- ≡ ≡ ≡ ≡ ≡ ≡ CP 2501- ≡ ≡ ≡ ≡ ≡ ≡ Letters - ≡ ≡ ≡ ≡ ≡ ≡ Statutory Notices (CP 3219A and Form 5564) - ≡ ≡ ≡ ≡ ≡ ≡ APO/FPO/DPO or Foreign Address CP 3219A and Form 5564 (Statutory Notice) - ≡ ≡ ≡ ≡ ≡ ≡ ≡ The AUR system generates a Suspense Aged Batch Report each week that shows which suspense batches have met the appropriate suspense time frames during the previous week. The system has checked for the required conditions such as foreign address, disaster end dates and new transactions and allows the appropriate suspense time.

# Transfers

4.19.2.3.26 (09-23-2025) Transfers Cases from many different batches and under several different circumstances are transferred to the SEID of the Tax Examiner who worked the case or to a designated Tax Examiner, lead or coordinator. Note: Cases in "AU" or "DC" status or that belong to another site can't be transferred. To transfer cases: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Case from the Control menu. Select Transfer from the drop-down menu. Select Transfer from the pull-right menu. Enter the SSN of the case to be transferred. Enter the SEID of the Tax Examiner. Press<F4> to commit. Transfer the case and notify the SEID.. . Transferred cases are assigned to the appropriate technical Unit Suspense Batch.

# Undeliverables - General

4.19.2.3.27 (09-23-2025) Undeliverables - General The Post Office returns (to IRS) all notices and miscellaneous letters that it is not able to deliver. Note: Undeliverable CP 3219A contain an undeliverable indicator of "X" if the CP 3219A was refused or unclaimed. When the undeliverable notices are targeted to the applicable batches, the system checks for a new address and marks the case with an undeliverable indicator. The indicators are: T - True Undeliverable: Cases where no new address was found Note: CP 2000 undeliverable cases will have the CP 3219A issued no later than 90 calendar days from the notice date (or 150 days from the notice date for APO/FPO/DPO notices) M - Remail: Cases where a new address was found U - Undeliverable: Cases with a new address, but other conditions prevent the notice from being remailed (such as, Payer/Agent conditions or new transactions) DELIVERY STATUS CODE - Indicates a response from USPS concerning the status of the certified mailing ( CP 3219A notices). The following is a list of delivery status codes and meanings:. A - Notice has been delivered by USPS and it has been signed for by the intended recipient or agent approved by the recipient BLANK - CPS has not delivered any status update to AUR N - USPS delivery status for the mailed notice has not been received by CPS within a specified time period P - The notice has been surrendered to the USPS. Notice is pending delivery by USPS S - The notice has been suppressed and not mailed by CPS U - Notice was Undeliverable by USPS X - Taxpayer refused delivery of the notice or it was unclaimed Undeliverables for Spousal and/or POA CP notices or CP 3219A must not be assigned to a batch. If batch building by scanning the AUR bar code, the system identifies the Spousal and/or POA notice (indicator) and displays a message. For TY 2022 and prior, if key entering the SSN, verify the Notice Indicator before entering the SSN - only Notice Indicator 1 must be entered. If the Notice Indicator is 2, 3 or 4, follow instructions for that notice type. Reminder: For TY 2022 and prior, use the taxpayer(s) name and address on the notice to determine if the notice is a spousal or POA. If there is only one name showing on the 1st name line, the indicator is 1. If the 1st name line reflects two names and the 2nd name line contains the secondary taxpayer's name, the indicator is 2. If the 2nd name line does not match the 1st name line, the indicator is 3 or 4. Undeliverable CP notices and miscellaneous letters received after case closure on AUR don't need address research, discard the undeliverable notice/letters. Exception: An undeliverable Letter 2625C with Form 2624 will not be discarded. Associate the undeliverable by scanning as Correspondence type "OTR" through Ephesoft. The Undeliverable Report maintains the volume of undeliverables by notice type and those with better addresses. For more information about the report, IRM 4.19.2.10.26, Undeliverable Report. Discard undeliverable notice(s) with verified notice indicator of 2, 3 or 4.

# Undeliverable CP 2501/ CP 2000

4.19.2.3.27.1 (09-23-2025) Undeliverable CP 2501/ CP 2000 Build undeliverable CP 2501 notices to BT 49 using the undeliverable as the input document. See IRM 4.19.2.6.21, BT 49 - Aged CP 2501 CP 2000 Preparation - General, for more information on BT 49. Build undeliverable CP 2000 notices with or without a forwarding address to BT 59. The Post Office has already attempted to deliver the notice to the forwarding address. See IRM 4.19.2.6.28.1, BT 59 - Aged CP 2000/Recomp CP 3219A Preparation Undeliverables, for more information on the undeliverable portion of BT 59. Undeliverable Spousal and/or POA CP 2501/CP 2000 notices will not be assigned to a batch. For tax years 2022 and prior, if batch building by scanning the AUR bar code, the system identifies the Spousal and/or POA notice (indicator) and displays a message. If key entering the SSN, verify the Notice Indicator before entering the SSN - only Notice Indicator 1 will be entered. After verifying the Notice Indicator is 2, 3 or 4, discard the undeliverable notice(s). Reminder: For tax years 2022 and prior, use the taxpayer(s) name and address on the notice to determine if the notice is a spousal or POA. If there is only one name showing on the 1st name line, the indicator is 1. If the 1st name line reflects two names and the 2nd name line contains the secondary taxpayer's name, the indicator is 2. If the 2nd name line does not match the 1st name line, the indicator is 3 or 4.

# Undeliverable CP 3219A

4.19.2.3.27.2 (09-23-2025) Undeliverable CP 3219A The CP 3219A is a legal document. Therefore, no marks or corrections will be made on the undeliverable notice. All undeliverable CP 3219A are considered HIGH PRIORITY work and must be handled timely.. Note: Issuance of the CP 3219A to the most recent address of record protects the assessment statute. Caution: When attempting to build undeliverable CP 3219A, built into BT 85, cases generating a refile condition will be held for 8 weeks from the date the notice was issued. This allows sufficient time for the post office to update the AUR delivery status code. If the refile condition is still present, discard the CP 3219A undeliverable in accordance with classified waste procedures. Undeliverable CP 3219A are targeted to BT 85, using the undeliverable as the input document. See IRM 4.19.2.6.49, BT 85 - Remail CP 3219A for more information on BT 85. If the system identifies a new or better address, the case is accepted to BT 85. Cases with no new or better address are not accepted into BT 85. Leave the case in BT 70 until defaulted. Discard the CP 3219A undeliverable in accordance with classified waste procedures. Stats that were refused or unclaimed will be systemically marked with an undeliverable indicator "X" . The system displays the following error message: "ERROR: Stat notice was unclaimed or refused. Dispose of the CP 3219A as classified waste." These undeliverable notices don't need to be inter-filed and will be discarded. Undeliverable Spousal and/or POA Notices can't be assigned to BT 85. If batch building by scanning the AUR bar code, the system identifies the Spousal and/or POA notice (indicator) and displays a message. If key entering the SSN, verify the Notice Indicator before entering the SSN - only Notice Indicator 1 will be entered. Discard undeliverable notice(s) with verified notice indicator of 2, 3, or 4. Reminder: For tax years 2022 and prior, use the taxpayer(s) name and address on the notice to determine if the notice is a spousal or POA. If there is only one name showing on the 1st name line, the indicator is 1. If the 1st name line reflects two names and the 2nd name line contains the secondary taxpayer's name, the indicator is 2. If the 2nd name line does not match the 1st name line, the indicator is 3 or 4. Undeliverable CP 3219A (with a new/better address) that can't be built to BT 85 are batched to BT 68. If an undeliverable CP 3219A is for a case which has been closed, discard the CP 3219A undeliverable in accordance with classified waste procedures.

# Undeliverable Miscellaneous Letters

4.19.2.3.27.3 (09-23-2025) Undeliverable Miscellaneous Letters If a subsequent letter is returned as undeliverable: Associate the undeliverable letter to the case by scanning as Correspondence Type "OTR" through Ephesoft. Transfer the case to and notify the Tax Examiner who issued the letter. Note: If the SEID of the Tax Examiner who issued the letter is from another site, follow the system prompts transfer to and notify a locally designated SEID. For additional information, see IRM 4.19.2.3.18, Miscellaneous Letters. If an undeliverable letter is for a case that has already been closed 96001 treat as classified waste. Exception: An undeliverable Letter 2625C with Form 2624 will not be discarded. Associate the undeliverable by scanning as Correspondence type "OTR" through Ephesoft. If a subsequent letter on a case which requires MFT 31 processing (IPC S3 (TY 23 and prior), S6, or S8) is returned as undeliverable transfer the case to and notify the SEID of the Tax Examiner who created the letter.

# Universal Case

4.19.2.3.28 (09-01-2009) Universal Case AUR Tax Examiners (and specific other assistors with AUR access) are able to view and/or work a case regardless of where the case was initiated.

# Universal Work (UW) Suspense

4.19.2.3.28.1 (10-28-2024) Universal Work (UW) Suspense This report identifies cases from any site controlled via UW by local users and local cases controlled via UW by users from any site. To access the listing: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Universal from the drop-down menu. Select UW Suspense from the pull-right menu. The Universal Work Suspense Listing opens in a BOE Window. This report is used to ensure timely actions are taken on these cases. The report consists of 10 columns for the following: Batch SSN Assign Date ASED Days Process Code Process Code Date Assigned Restricted Case Code Case Site/User Site This report can be generated on demand and can be viewed.

# Universal Work Case

4.19.2.3.28.2 (09-23-2025) Universal Work Case Universal Work Case (UWC) gives the Tax Examiner control of the case and actions can be taken. These cases are assigned location code 950 and move through the Unit Release Batch processes. The following items must be done daily: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop down-menu. Select Release Batch from the pull-right menu. The Release Batch Status Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing the report. Build the cases to the appropriate Unit Release Batch (BT 46, 66, or 86). See IRM 4.19.2.5.3.3, Unit Release Batch Building BT- 37, 46, 66 and 86. When all cases are built, close the batch. To update the batch status to "BF" see IRM 4.19.2.5.2, Batch Status Codes. To PC Verify the batch, see IRM 4.19.2.7.1, Verification of Process Codes. To update the batch status to "RB" , see IRM 4.19.2.5.2, Batch Status Codes. Disassemble the batch, see IRM 4.19.2.7, General Batch Disassembly, for additional information. Prepare the closed cases listing and place in the designated area for Program Analysis System (PAS) sampling. After the PAS sample has been completed, discard listings and treat as classified waste. Note: PC 15 is for cases from BT 86 that don't show on the auto assessment list need to be transferred to and notification sent to the Tax Examiner for a TC 290-0.

# Miscellaneous Notice Processing

4.19.2.4 (03-13-2024) Miscellaneous Notice Processing This section provides information and instructions on case processing for the Response, CP 3219A and RECON phases of the program.

# CP 2000 Notice Review

4.19.2.4.1 (09-23-2025) CP 2000 Notice Review Each CP 2000 notice date must be reviewed before the notices are mailed. A valid sample of cases is selected and built to BT 95200-399. See IRM 4.19.2.6.68, BT 95 - Review, for additional information and sampling instructions. Note: Employee AUR cases, and CP 2000s posted after CP 2501 Notices are not included in the CP 2000 Notice Review sample. When the cases have been reviewed, the technical unit updates the batch status to "BF" and views/prints the Reworked Case listing which displays the cases that Tax Examiners have reworked. For additional information, see IRM 4.19.2.10.18, Reworked Case Listing. The list may also be printed by the Clerical Function if it is necessary. Cases that don't appear on the Reworked Case listing are systemically returned to the AUR suspense batch when the batch status is updated to "RB" .

# Notices Not Mailed (CP 2501/CP 2000/CP 3219A Notices)

4.19.2.4.2 (09-23-2025) Notices Not Mailed (CP 2501/CP 2000/CP 3219A Notices) The Correspondence Production Services (CPS) print and mail CP 2501, CP 2000, CP 3219A and the AUR generated C-Letters. The CPS sites are located in Ogden and in Detroit. If the cases identified as CP 3219A not mailed are not handled prior to default, the system identifies these cases during the default auto-purge process by displaying the message "Stat not generated-Build to BT 59 or 68" . Take the following actions: Enter PC 79 to indicate the notice was not mailed. Build the case into BT 59 or BT 68 to generate another CP 3219A. Note: When a case is assigned to Stop Notice, the AUR system automatically updates the PC to the appropriate notice not mailed PC 34, 54, 58, 60, 79 or 81. If the notice should be mailed, the AUR coordinator has to delete the notice-not-mailed PC. When CPS can't generate and mail a CP 3219A, the notice is suppressed and not returned to the AUR Campus. Within two weeks of printing the notice date, CPS transmits a listing of CP 3219A not generated to the AUR system. The AUR system generates a Stat Notice Not Generated Report. See IRM 4.19.2.10.21, CP 3219A (Stat) Not Generated Report, for more information on this report. Take the following actions to identify these cases: View the report. Enter PC 79 for each case to indicate the notice was not mailed. Build all SSNs to BT 59 or BT 85 to generate another CP 3219A. Note: When a case is assigned to Stop Notice, the AUR system automatically updates the PC to the appropriate notice-not-mailed PC 34, 54, 58, 60, 79 or 81. If the notice should be mailed, the AUR coordinator has to delete the notice-not-mailed PC. When a federally declared disaster results in the IRS granting tax relief, HQ Policy enters the designated disaster zip codes that correspond to the covered disaster area, the disaster begin date, the disaster end date and the disaster type to the AUR system. Based on the disaster type and the dates, the AUR system suppresses the generation of CP 2501 and CP 2000 notices and rejects the assignment of PC 75 and 77 to generate a CP 3219A. As prompted by the system, follow the instructions for BT 93 IRM 4.19.2.6.66, BT 93 - Declared Disaster. Note: There may be occasions when the AUR Coordinator issues special handling instructions for disaster cases.

# Spousal Notices

4.19.2.4.3 (09-23-2025) Spousal Notices A second CP 2000 notice is generated for the spouse when the spousal address has changed since the AUR tax year was filed. The second notice is an exact duplicate of all the information contained in the original notice mailed to the primary taxpayer with the exception that the second notice contains the current address of the secondary taxpayer. A CP 3219A is sent to each spouse regardless of their address. The AUR system makes a request to the National Account Profile (NAP) to research and provide address information for the secondary SSN. If there is a match, the address is updated on the system and a notice is generated for the primary and the secondary SSN. The AUR bar code on the CP 2501, CP 2000/Recomp, and CP 3219A contains the SSN, Tax Year, and an indicator to identify and to differentiate the copy of the notice generated for the primary taxpayer, the spouse, and the Power of Attorney (POA). Notices issued prior to October 2024, display the SSN first, followed by the tax year and then the indicator: 1 for primary 2 for spouse 3 for POA 4 for a second POA

# CP 2000/CP 2000 Recomputation Notice Rejects

4.19.2.4.4 (09-23-2025) CP 2000/CP 2000 Recomputation Notice Rejects The AUR System generates a weekly Reject listing identifying rejected cases in CSN order. The Reject listing must be viewed every week and worked as soon as possible. For additional information about the listing, see IRM 4.19.2.10.17, Reject Listing. There are six reject conditions for CP Notices. The codes for these conditions are: 1 - Restricted Interest 2 - Military Action 4 - Invalid Interest (SCRS) 5 - Not found on TIF (Taxpayer Information File) 6 - Invalid Interest (AUR) 8 - Declared Disaster Area (Type 4) Use the Reject listing to build cases with Reject Code 5 and 8 into BT 39. Note: Reject Codes 1, 2, 4 and 6 auto-batch into BT 61. When the cases have been batched, the system posts an "R" (Reject) on the Case History.

# Stop CP 2501/CP 2000/CP 3219A Notices

4.19.2.4.5 (09-23-2025) Stop CP 2501/CP 2000/CP 3219A Notices Whenever it has been determined that a CP 2501, CP 2000 or CP 3219A (PC 75) should not be mailed, the STOP NOTICE option is used to prevent the notice from being mailed. When SSNs are added to Stop Notice, the system automatically assigns the appropriate notice-not-mailed PC. If it has been determined that the PC 77 should not be mailed, the STOP NOTICE Option is used. The system posts a "C" or "D" on the Case History. "C" - A CP 2501, CP 2000 or CP 3219A (PC 75) was stopped (not mailed) with the Stop Notice function. "D" - A notice was not generated and the PC does not display in case history. The system builds the cases to the appropriate unit suspense. Only Tax Examiners can stop notices from being generated. The SSN (of the notice to be stopped) must be entered by the second Friday before the Notice Mail out Date. Note: When a case is assigned to Stop Notice, the AUR system automatically updates the PC to the appropriate notice-not-mailed PC 34, 54, 58, 60, 79 or 81. If the notice should be mailed, the AUR coordinator has to delete the notice-not-mailed PC. If an PC was entered to stop a CP notice but the notice should be mailed, the AUR Coordinator must delete the PC.

# Classifying Responses

4.19.2.4.6 (09-23-2025) Classifying Responses When paper responses are received, an initial sort is recommended by agreed, disagreed and received date. Use the following order to determine the IRS Received Date: Exception: Don't prepare correspondence for scanning and validating if it is for a tax year not on the AUR system. Exception: Don't validate a CP 2501 as "AGR" , use "RSP" instead. Oldest IRS received date stamped on correspondence. Note: If the stamped received date does not clearly indicate that it is from a function within the IRS, don't consider as an IRS received date. Note: For eFax case(s), check for date stamp as case may have been received in another area prior to being received in AUR. Envelope postmark date. Signature date. Current date. Note: If a Form 4442 is received use the Part I received date as the IRS received date. Date stamp all incoming paper correspondence with AUR received date and prepare the correspondence for scanning and validating. Use the Unassociated Cases Window to route all non-AUR correspondence to the appropriate area. Special Handling indicator will be set as appropriate when validating scanned responses using Ephesoft, see SBSE AUR Clerical Digitization Process, for more information. Use the Digital Images Report to process the following: If Form 8857, Request for Innocent Spouse Relief, is submitted for an open case, build into the appropriate disagreed response batch. Leave a case note to indicate Form 8857 was forwarded. If Form 8857 , is submitted on a closed AUR case or there is no AUR case, fax the Form 8857 within 2 business days to Cincinnati Centralized Innocent Spouse Operation (CCISO) at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Attn. Innocent Spouse AUR/SCEB Coordinator. Note: After faxing Form 8857 (which was submitted on a closed AUR case or there is no AUR case) to CCISO, associate the Form 8857 by scanning as Correspondence type "OTR" through Ephesoft. Cases with an indication of identity theft must be handled in accordance with IRM 4.19.2.4.6.3, Identity Theft Claims. Cases with an indication of a "Qualified Offer" or IRC 7430 (g) must be transferred/referred to and notification sent to the AUR Coordinator for immediate attention. Cases with Form 14157, Tax Return Preparer Compliant, and/or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached indicate Return Preparer Misconduct (RPM). Transfer the case to and notify the AUR IDT liaison for priority processing. Exception: Recon responses which include Form 14157 and/or Form 14157-A will be built to BT 88 RECON Issue Code 31. Route digitally to IDTVA to mailbox *TS AUR ID Theft Referrals and notating in the subject line of the email AUR RPM Referral from XSC or XXSC (X or XX = Service Center). Note: Verify if there are any attachments in eGain if case has RCC T and upload to AUR as "OTR" . Cases where a petition for U.S. Tax Court is included with the response must be transferred and notification sent to the designated SEID. Cases with Form 2624, Consent for Third Party Contact, require priority handling and will be transferred to, with notification sent to the designated SEID for priority processing. Responses which contain Letter 5064C or Letter 5073C will be referred directly to the colocated or assigned IDTVA. Responses, other than identity theft and reconsiderations, must be built (controlled) on the AUR system within 7 business days of the AUR received date. Reconsiderations must be built (controlled) on the AUR system within 10 business days of the AUR received date.

# Statute Procedures for AUR Responses - Clerical

4.19.2.4.6.1 (09-12-2024) Statute Procedures for AUR Responses - Clerical The Internal Revenue Code (IRC) requires that the Internal Revenue Service (IRS) will assess, refund, credit, and collect taxes within specific time limits. These limits are known as the Statutes of Limitations. When they expire, the IRS can no longer assess additional tax, allow a claim for refund by the taxpayer, or take collection action. The determination of Statute expiration differs for Assessment, Refund and Collection. Failure to protect an assessment statute will lead to a barred statute. The responsible area/employee is identified as the area/employee that had the case, when the case was within 90 days of the ASED and either took no action to protect the statute or allowed the statute to expire (barred statute). Beginning no later than January 15, 2026, route all tax year 2022 and prior correspondence and tax forms received to the designated SEID to determine if additional actions are required. When performing clerical duties if you come across a form/response that does not belong to AUR, take the form/response to the lead/manager who will contact the Statute Coordinator to ensure there are no imminent statute issues prior to routing to the appropriate area.

# Installment Agreements

4.19.2.4.6.2 (09-23-2025) Installment Agreements Using the Digital Images Report, when responses are received with a Form 9465, Installment Agreement Request, or Form 433-D, Installment Agreement,attached, special handling indicator will be set when validating in Ephesoft. See, SBSE AUR Clerical Digitization Process for more information. Note: If Form 2159, Payroll Deduction Agreement, is attached, use Form 3210 to forward directly to Collection. See (2) below for a link to Collection Operation addresses. If Form 9465 or Form 433-D is attached to an agreed response and is the signature document used to agree to the tax increase, take the following actions: Extract Form 9465 or Form 433-D, Build to appropriate batch. eFax to Collections. See Service Center Address for Collections Operations, and refer to information for SB/SE, to determine the correct address. Annotate in the subject line either Form 9465 w/AUR Assess or Form 443-D W/AUR Assess as applicable. If Form 9465 or Form 433-D is attached to an agreed response and is not the signature document used to agree to the tax increase, download and send the form to Collection. See (2) above for a link to Collection Operation addresses. As a record that an Installment Agreement was submitted, select the standard case note "IA request to Coll" . Prior to forwarding installment agreements to Collection, verify the Form 9465 or Form 433-D contains the following information: SSN Name Tax period Note: If any of the above information is missing enter/notate the information before forwarding to Collection . Note: As a record that an Installment Agreement was submitted, select the standard case note "IA request to Coll" .

# Identity Theft Claims

4.19.2.4.6.3 (09-23-2025) Identity Theft Claims Mark the Special Handling Indicator with "Y" when validating responses with an indication of an Identity Theft (IDT) claims. Don't set the Special Handling Indicator on Letter 2625C for indications of identity theft. The employer can't verify a claim of identity theft. Use the Digital Images Report to take the following actions: If And Then The response contains key words such as ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The response contains either a Form 14039, Identity Theft Affidavit, or a police report (for example, law enforcement incident report) Transfer case to and notify the AUR IDT liaison. Exception: Recon responses containing Form 14039, Identity Theft Affidavit, or a police report (for example, law enforcement incident report) will be built to BT 88 Recon Issue Code 31. Route digitally with Form 3210 to IDTVA to mailbox *TS AUR ID Theft Referrals and notating in the subject line of the email AUR ID Theft Referral from XSC or XXSC (X or XX = Service Center). The response contains key words such as ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The response DOES NOT contain either a Form 14039, Identity Theft Affidavit, or a police report (for example, law enforcement incident report) Build all identified responses to the appropriate priority response batch, 41 (CP 2501 Identity Theft Responses), 52, 53 or 58 (CP 2000), 72 (CP 3219A Identity Theft Responses), 81 (Reconsiderations) and 83 (Employee Reconsideration). See IRM 4.19.2.6.14 BT 41 - CP 2501 Identity Theft Response, IRM 4.19.2.6.25 BT 53- CP 2000/Recomp Priority Batch, IRM 4.19.2.6.26 BT 55 - Recomputed CP 2000 Suspense, or IRM 4.19.2.6.40 BT 73 - CP 3219A Miscellaneous Referral, for additional information. If the case does not build to BT 58, , transfer and notify the designated unit/individual. Caution: Don't build any other responses to these batches. Update batch status to "AB" and provide the AUR Coordinator with the batch number(s). When technical updates the batch status to BF, clerical is then notified. Cases with a Form 14157, Tax Return Preparer Complaint, and/or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached indicate return preparer misconduct (RPM), and require special handling. See the table below for the correct action to take. If Then The case is open Transfer the case to and notify the AUR IDT liaison. The case is closed (RECON case) Build to BT 88 Recon Issue Code 31. Route digitally to IDTVA with Form 3210 to mailbox *TS AUR ID Theft Referrals and notating in the subject line of the email AUR RPM Referral from XSC or XXSC (X or XX = Service Center). Note: Verify if there are any attachments in eGain if case has RCC "T" and upload to AUR as "OTR" . Ensure all time spent handling IDT cases is reported under the appropriate OFP code(s). Responses received for cases that have been placed in BT 89003 require priority handling.

# CP 2501 Responses

4.19.2.4.6.4 (09-23-2025) CP 2501 Responses After validating is complete, use the Digital Images Report for CP 2501 responses: Form 14039 and/or a police report (for example, law enforcement incident report) or an indication of identity theft claim; see IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information. Cases with an indication of a "Qualified Offer" or "IRC 7430 (g)" must be transferred to and notification sent to the AUR Coordinator for immediate attention. Cases with a Form 14157, Tax Return Preparer Complaint, and/or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached indicate RPM; see IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information. Form 9465 and Form 433-D, as these require special handling, see IRM 4.19.2.4.6.2, Installment Agreements. Cases with Form 2624, Consent for Third Party Contact, require priority handling and will be transferred to, with notification sent to the designated SEID for priority processing. CP 2501 Responses are built to BT 44. Associated batches of CP 2501 responses are available to be worked by the Tax Examiners.

# CP 2000 Responses

4.19.2.4.6.5 (09-23-2025) CP 2000 Responses After validating is complete, use the Digital Images Report for CP 2000 responses: Form 14039 and/or a police report (for example, law enforcement incident report) or an indication of identity theft claim; see IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information. Cases with an indication of a "Qualified Offer" or "IRC 7430 (g)" must be transferred to and notification sent to the AUR Coordinator for immediate attention. Cases with a Form 14157, Tax Return Preparer Compliant, and/or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached indicate RPM. See IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information. Form 9465 and Form 433-D, as these require special handling, see IRM 4.19.2.4.6.2, Installment Agreements. Cases with Form 2624, Consent for Third Party Contact, require priority handling and must be transferred to the designated Tax Examiner. CP 2000 responses can be built in agreed or disagreed batches.

# Agreed CP 2000 Responses

4.19.2.4.6.5.1 (09-23-2025) Agreed CP 2000 Responses An Agreed CP 2000 Response indicates agreement with the CP 2000 in its entirety and must meet at least one of the following conditions: Reminder: If "I don't agree with some or all of the changes" box on the Response Page has been checked, consider the response disagreed. Failure to do so could result in an incorrect assessment which can lead to increased taxpayer burden and additional cost for the IRS. Be full paid for correct tax and penalties with no disputing taxpayer comments or any attachments. Note: Receipt and Control/Deposit function may place a rocker under the CP 2000 amount due of the coding/deposit string that appears at the bottom of the CP 2000 Notice, or under the proposed amount due, which indicates full payment. If a specific dollar amount has been entered, it is an indication of partial payment. Check the dollar amount against the amount under "I agree with all changes" , if the amount matches consider as full payment. For further information, see IRM 4.19.2.3.10, CP 2000 Coding/Deposit String. Be a signed Form 9465 or Form 433-D attached to a notice with no disputing taxpayer comments or any attachments. For jointly filed returns the form must contain both taxpayers' signatures, unless there is an indication, including handwritten, one or both TPs are deceased, and the surviving spouse signs the agreement. See (2) below. See IRM 4.19.2.4.6.2, Installment Agreements. Note: If the Form 9465 or Form 433-D is the only piece of correspondence, see IRM 4.19.2.4.6.2, Installment Agreements, for additional information. Contain a signature (under the Consent to Tax increase statement) on an unaltered CP 2000 or Letter 2626C with no disputing taxpayer comments or any attachments. For jointly filed returns the response must have both taxpayers' signatures, unless there is an indication, including handwritten, one spouse is deceased and the surviving spouse signs the agreement. See (2) below for additional information on a faxed consent to tax increase. If the response meets other agreed criteria (such as, signature) don't treat the confirmation form for Direct Pay or Official Payments as an attachment. Caution: Form 8822, Change of Address, Form 13844, Application for Reduced User Fee For Installment Agreements, Form 2159, Payroll Deduction Agreement, or an attached voided personal check, are not considered comments nor attachments for purposes of determining agreement. When agreed criteria is met, digital responses need to be validated with Correspondence Type "AGR" . A faxed consent to assess additional tax (CP 2000, Letter 2626C, Form 9465 or Form 433-D attached to notice with no disputing taxpayer comments) can be accepted. Build these cases into BT 51 (BT 71 for CP 3219A). Agreed responses are built into BT 51.

# Disagreed CP 2000 Responses

4.19.2.4.6.5.2 (09-23-2025) Disagreed CP 2000 Responses A Disagreed CP 2000 Notice Response does not meet the conditions in IRM 4.19.2.4.6.5.1, Agreed CP 2000 Responses, and is identified by: Disagreement with at least some part of the notice The CP 2000 is unsigned There are any taxpayer comments The only correspondence received is a Form 9465 or Form 433-D, with or without taxpayer comments. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information. Caution: For purposes of determining agreement, Form 8822, Change of Address, Form 13844, Application for Reduced User Fee For Installment Agreements, Form 2159, Payroll Deduction Agreement, or an attached voided personal check are not considered comments nor attachments. When disagreed criteria is met, digital responses need to be validated with Correspondence Type "RSP" . While sorting/building responses that meet disagree criteria, any response that contains a Form 14028 or other indication of identity theft per IRM 4.19.2.4.6.3, Identity Theft Claims, requires priority handling. While sorting/building responses that meet disagree criteria, any response that contains a Form 2624, Consent for Third Party Contact, requires priority handling. These cases will be transferred to a designated SEID for priority processing, and if so, notify the SEID of the transfer. Disagreed responses are built into BT 52. However, if the received date is 21 DAYS OR OLDER, priority handling is needed. Build the response to BT 53.

# CP 3219A (Statutory Notice) Responses

4.19.2.4.6.6 (10-28-2024) CP 3219A (Statutory Notice) Responses All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with U.S. Tax Court. After validating, is complete, use the Digital Images Report for all CP 3219A responses that will be further screened for: Form 14039 or an indication of identity theft claim per IRM 4.19.2.4.6.3, Identity Theft Claims. Cases with an indication of a "Qualified Offer" or "IRC 7430 (g)" must be transferred and notification sent to the AUR Coordinator for immediate attention. Cases with a Form 14157, Tax Return Preparer Complaint, and/or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached indicate RPM. Transfer the case and notify the AUR IDT liaison. Form 9465 or Form 433-D, as these require special handling, see IRM 4.19.2.4.6.2, Installment Agreements. Cases with Form 2624, Consent for Third Party Contact, require priority handling and must be built to the appropriate batch and will be transferred to, with notification sent to a designated SEID for priority processing. CP 3219A responses can be built in agreed or disagreed batches.

# Agreed CP 3219A Responses

4.19.2.4.6.6.1 (09-23-2025) Agreed CP 3219A Responses All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with U.S. Tax Court. An Agreed CP 3219A Response indicates agreement by meeting one of the following conditions: Note: If "I don't agree with some or all of the changes" box on the Response page of the Notice has been checked, consider the response to be disagreed. Failure to do so could result in an incorrect assessment, which could cause an increase in taxpayer burden and additional cost for the IRS. An unaltered CP 2000 or Letter 2626C (attached or not attached to a CP 3219A) that contains a signature (under the Consent to Tax Increase Statement on the Notice) with no disputing taxpayer comments or any attachments. For jointly filed returns, the response must have both taxpayers' signatures, unless there is an indication, including handwritten, one spouse is deceased and the surviving spouse signs the agreement. A signed Form 9465 or Form 433-D attached to a notice with no disputing taxpayer comments or any attachments. For jointly filed returns the form must contain both taxpayers' signatures, unless there is an indication, including handwritten, one spouse is deceased, and the surviving spouse signs the agreement. See IRM 4.19.2.4.6.2, Installment Agreements. Note: If the Form 9465 or Form 433-D is the only piece of correspondence, See IRM 4.19.2.4.6.2, Installment Agreements, for additional information. A signature (under the Consent to Tax Increase jurat) on an unaltered Statutory Notice of Deficiency, Form 5564, with no disputing taxpayer comments or any attachments. For jointly filed returns the response must have both taxpayers' signatures, unless there is an indication, including handwritten, one spouse is deceased and the surviving spouse signs the agreement. Caution: For jointly filed returns, both taxpayers must sign the same CP 3219A for the response to be considered agreed. If the taxpayers sign their individual CP 3219A, consider the response to be disagreed. Caution: Form 8822, Change of Address, Form 13844, Application for Reduced User Fee For Installment Agreements, Form 2159, Payroll Deduction Agreement, or an attached voided personal check, are not considered comments nor attachments for purposes of determining agreement. Note: Notation of an IRS mailing address on a Statutory Notice of Deficiency, Form 5564, is not considered a comment for the purposes of determining agreement. When agreed criteria is met, digital responses need to be validated with Correspondence Type "AGR" . Full payment received after a CP 3219A was issued, without the necessary signature(s), can't be considered an agreement with the tax increase. Build these responses to the appropriate disagreed response batch type. A faxed consent to assess additional tax (CP 2000, Letter 2626C, Form 5564 (CP 3219A), Form 9465 or Form 433-D attached to notice with no disputing taxpayer comments) can be accepted. Build these cases into BT 71 (BT 51 for CP 2000 phase). If the case contains a previous IPC MI and certain conditions exist, the following error message displays: ERROR: MI CONDITION PRESENT, TRANSFER CASE TO DESIGNATED SEID - SEE IRM 4.19.2.

# Disagreed CP 3219A Responses

4.19.2.4.6.6.2 (09-23-2025) Disagreed CP 3219A Responses All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with U.S. Tax Court. A disagreed CP 3219A response does not meet the conditions in IRM 4.19.2.4.6.6.1, Agreed CP 3219A Responses, and is identified by: Disagreement with at least some part of the notice. The waiver is unsigned. There are any taxpayer disputing comments. The only correspondence is a Form 9465 or Form 433-D. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information. Don't copy or send to Collection. When disagreed criteria is met, digital responses need to be validated with Correspondence Type "RSP" . Build Disagreed CP 3219A responses to BT 74.

# CP 3219A (Process Code 75)

4.19.2.4.7 (09-23-2025) CP 3219A (Process Code 75) The AUR system creates a CP 3219A record for cases assigned a PC 75. A CP 3219A is created for each spouse regardless of their address. Each notice is preceded by a Banner Page which splits the name line and explains the CP 3219A requirement for mailing the spousal notice. PC 75 CP 3219A are generated in CSN order. A CP 3219A consists of a CP 2000 reprint notice, two mail copies of the Banner Page, the Statutory Notice of Deficiency (CP 3219A), Notice of Deficiency - Waiver (Form 5564). The AUR bar code is displayed on the Form 5564. Note: File copies of the CP 3219A are not printed and can be accessed and downloaded/save using the AUR system or Control D. The CP 3219A is a legal document. Therefore, no marks or corrections will be made on the notice. Certified Mail Listing (CML) - CPS routes one copy of the date stamped domestic certified listing and one copy of the registered foreign listing with any domestic or registered corrections to each AUR campus. Electronic copies of the CP 3219A are sent to Control D and within the AUR system. See IRM 4.19.2.2.2, Maintaining Documents in AUR, for additional information on retaining certified listing. If a CML is requested and you are unable to locate it, contact the AUR Coordinator. If it is necessary to retrieve a CML that has been shipped to the FRC, use Optional Form (OF) 11 to request the listing. The Form and instructions can be found at FRC Reference Services.

# CP 3219A (Process Code 77)

4.19.2.4.8 (09-12-2024) CP 3219A (Process Code 77) Manual CP 3219A must be created when PC 77 is used. Use the same notice date(s) your regular CP 3219A notices are mailed when creating a manual CP 3219A. There IS NOT an AUR bar code on the Form 5564 and there IS NOT a Banner Page to split the name line. Information from the most current CP 2000 is used when creating manual CP 3219A . For manual CP 3219A: Prepare 2 copies of the manual Certified Mail Listing. Use the next available Certified Mail Number, not exceeding the block of numbers allocated to the AUR Function. Assemble the taxpayer copies as follows: The original and one copy of CP 3219A. The original and one copy of Form 5564. A copy of the most current CP 2000/Recomputation Notice (except page 1 and the response page). A Publication 1, Your Rights as a Taxpayer. Envelope E-142 is used to mail all notices when PC 77 is used. Assemble the file copy as follows: One copy of CP 3219A. One copy of Form 5564. A complete copy of the most current CP 2000/Recomputation Notice. File copy of notice needs to be scanned and validated with Correspondence Type "OTR" . Check the following before mailing: Name, address and SSN are the same on CP 3219A, Form 5564, and the most current CP 2000/Recomputation Notice. The Tax Increase on the CP 3219A, Form 5564, and page 2 of the CP 2000/Recomputation Notice are the same amount. Foreign addresses.

# RECON (Closed Correspondence)

4.19.2.4.9 (01-21-2025) RECON (Closed Correspondence) Taxpayers frequently respond to the AUR assessment after the case has been closed. The taxpayer response generally falls into one of three categories: A request for a change in the AUR assessment. General information that is NOT a request to change the AUR assessment. Mis-routed correspondence that has no impact on the AUR case. See IRM 4.19.2.5.3.2.2, RECON Response Batch Building - BT 81 and BT 83 - TY 2015 and Subsequent, and IRM 4.19.2.5.3.2.3, RECON Response Batch Building - BT 88 - Reconsideration Cases With No Assessments, for additional information. After validating is complete, use the Digital Images Report for RECON responses: Form 14039 and/or a police report (for example, law enforcement incident report) or an indication of identity theft claim, see IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information. Reminder: Recon responses which include Form 14039 and/or a police or law enforcement incident report will be built to BT 88 RECON issue 31. Route digitally to IDTVA to mailbox *TS AUR ID Theft Referrals and notating in the subject line of the email AUR ID Theft Referral from XSC or XXSC (X or XX = Service Center) . Cases with an indication of a "Qualified Offer" or IRC 7430 (g) must be transferred to and notification sent to the AUR Coordinator for immediate attention. Cases with a Form 14157, Tax Return Preparer Complaint, and/or Form 14157-A, Tax Return Preparer Fraud or Misconduct Affidavit, attached indicate RPM. See IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information. Reminder: Recon responses which include Form 14157 and/or Form 14157-A will be built to BT 88 RECON issue 31. Route digitally to IDTVA to mailbox *TS AUR ID Theft Referrals and notating in the subject line of the email AUR RPM Referral from XSC or XXSC (X or XX = Service Center). Note: Verify if there are any attachments in eGain if case has RCC T and upload to AUR as" OTR" .

# General Batch Information

4.19.2.5 (09-23-2025) General Batch Information AUR uses a series of batches to control and monitor inventory. Cases move from batch to batch as significant actions take place. Batches are built in the order the SSNs are scanned or key entered. Each SSN is assigned a CSN. Batches are built using the Batch Building menu.

# Description of Batch Numbers

4.19.2.5.1 (09-23-2025) Description of Batch Numbers A batch number is a five digit number that is used to describe the physical location or the stage of processing for a case file. The first two numbers of every batch number are used to describe/define the batch type. The next three numbers are used to describe/define either the sequential number of a batch (for example, 001, 002, 003, through 999); or the Unit Location Number of BT 36, 42, 45, 62, 65, 75, 77 and 82. Note: Unit Location Numbers can be alpha or numeric. There are two locations assigned by the system; RLS and 000. For additional information, see IRM 4.19.2.3.17, Locations.

# Batch Status Codes

4.19.2.5.2 (03-13-2024) Batch Status Codes The batch status code defines the status of a batch at any time during processing. The batch status code is updated either by the user or the AUR system in workflow order. As work is assigned to a new batch type from a suspense batch type, the batch status reverts to a blank value (batch is being assembled) to begin the cycle again, in workflow order. The batch status codes and their definitions are: Status Definition RT Return Transaction File Data (RTF) downloaded. This indicates that the RTF has been downloaded for an extract. Blank Indicates that a batch is being assembled and has no status. AG Aged Batch. The "AG" status indicates the batch has met appropriate suspense time frames. AB Associated Batch. The "AB" status indicates that batch association is complete. CB Cancel Batch. The "CB" status indicates a unit has canceled a previously selected batch. AU Assigned to a Tax Examiner Unit. The "AU" status indicates the batch has been assigned/accepted by a Tax Examiner unit for processing. BF Batch Finished. The "BF" status indicates an assigned batch has been completed by a Tax Examiner unit. RB Release Batch. The "RB" status indicates the completed batch is being released by the Control Function. Caution: Ensure that once begun all actions to complete the update to "RB" are completed - through <F4> (commit). Failure to do so prevents other users from using the Update Status to "RB " . DC Disassembly Complete. The "DC" status indicates the AUR system disassembly of the batch has been completed. SB Suspense Batch. The "SB" status indicates that the batch is suspended. XX Batch is on hold. Contact your manager or lead. To update the batch status code: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Status/Location from the drop-down menu. Select Status/Location from the pull-right menu. Enter the five digit batch number. Enter the two digit status code in the NEW STATUS field and press <Enter>. Press <F4> to commit. Press <F8> to exit.

# Batch Building - General

4.19.2.5.3 (09-23-2025) Batch Building - General The AUR system will auto-batch digital images with no special handling code, or no RCC currently in suspense batch 40, 50, 55, 60, and 70. Note: Clerks can't add cases to an auto-batched batch. The AUR Coordinator sets parameters for the maximum volume for each work unit and batch. When the maximum volume for each work unit is reached, the AUR System assigns these cases to the work unit and notifies the user that the work unit in the batch is completed. When the maximum volume for the batch is reached, the system alerts the user that no more cases can be added. The batch building screen can be accessed by taking the following actions: Select the tax year from the AUR Year menu. Select Control from the Main menu. Select Batch from the Control menu. Select Batch Building from the drop down menu. The batch building menu appears. There are ten menu options listed on the batch building menu. Some menu options are only available when certain actions are being taken. The menu options are as follows: Create - used to create a batch Add - used to add cases to an existing batch. Note: Using the Add option reverts the batch status to a blank value. To prevent small batch volumes, batches must be built as close to the maximum batch size prior to closing the batch to AB status Close - used to close a batch once batch is completed, places batch in AB status Pull List - used to print/view a pull list for a batch Check Date- used to get a listing of cases the system has identified as missing after no response cases have been batched into BT 49, BT 59, or BT 79 Print Case History - used to print case history ChargeOut - used to view/print a chargeout Window - used to display which window the user is currently accessing Exit - used to exit batch building screen When creating a batch, at least one SSN (case) must be entered before exiting the system. To exit the system before completing the work unit/batch, the work unit currently being input must be committed. When using the Add option, the system indicates when the batch is auto-batched or is full and cases can't be added. When adding to a batch that is not full, the system will alert if the previous work unit has reached maximum size. Closing a batch (using the Close option) automatically updates the batch status to "AB" . Once a batch has been closed, if the maximum volume for the work unit or batch has not been reached, cases can be added. The batch status reverts to a blank value. Exception: BT 58, 67, and 87 can't be added to after the batch has been closed. Batch reports will be monitored to ensure all batches contain a volume. To resolve zero volume batches in "AB" status, use the Add option, enter the batch number and Press <F8> to exit. The system displays a SAVE message, click NO. The batch number becomes invalid and drops from the report. To resolve zero volume batches in "BF" status, go to Status/location and update the batch status to "RB" . The batch number becomes invalid and drops from the report.

# Screening Batch Building - BT 01-26, 29, 31 and 33

4.19.2.5.3.1 (09-23-2025) Screening Batch Building - BT 01-26, 29, 31 and 33 Initial batch building is also referred to as Pre, Extract and Screening. The AUR inventory is ordered in groups referred to as extracts numbered 01-26. When the returns are received they are built, either manually or systemically, into batch types that match the extract number (01-26). Paper filed Returns are received from Campus files and Federal Records Center, stapled behind Form 4251, Return Charge-out. Paper returns will be scanned and validated through Ephesoft with Correspondence Type "ORG" . Once scanned, the system auto-batches these cases into the appropriate extract and can be returned to files or FRC. Electronically filed returns (ELF) cases don't receive a Form 4251, Return Charge-out. The system auto-batches these cases into extract batches 01000 - 26000. The batches are systemically closed and updated to "AB" status. For specifics on identifying these cases, see IRM 4.19.2.3.14, Electronic Filing System. The AUR system has built-in checks to ensure cases are built to the screening batch type that corresponds to the extract and/or current location. To build a screening batch: Get the assigned work and prepare the work unit and batch sheets. Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Note: When creating a batch enter at least one case before exiting the system. Select Create, the batch building screen appears. Enter the appropriate two digit batch type and press <Enter>. Scan the AUR bar code or enter the SSN of each case. Be sure two cases are not stuck together. Caution: If you receive the message CASE IS CLOSED ON AUR - BUILD TO RECONSIDERATION BATCH, don't build to RECON BT 81. If a paper return is present, remove and treat the Form 4251 as classified waste and place the return in the designated area to be returned to the Campus Files Operation. The system alerts when a work unit is complete. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message. Screening batches will be auto-batched by the AUR system. If cases don't build to the batch take the following actions: Access the Digital Images Report, or the Unassociated Document Report as applicable to validate documents/images. See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures. Loose documents (W-2s, schedules, etc.): Take the appropriate steps to scan and associate, See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures. Research AUR and take appropriate steps to associate with the case. If not in AUR, check Mail Routing Guide to determine handling.

# Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74

4.19.2.5.3.2 (09-23-2025) Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74 Responses will have undergone several sorts for tax year, type of response, received date, and indication of identity theft before response batch building begins. Responses must be built (controlled) on the AUR system within 7 business days of the AUR received date. The AUR system has built-in checks to ensure cases are built to the response batch type that corresponds to the current status and location. Use the Digital Images Report, Actions Needed tab to build responses. To build a response batch: Get the assigned work from the Digital Images report. Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Enter the appropriate two digit batch type. Note: The system assigns the specific batch number - record it for later use. Note: When BT 41 or 72 is entered the system prompts with the following message: "Are responses IDT? Yes or No" . Select Yes or No accordingly. An option for FOLDER EXISTS appears when a response batch is being built. Enter a N in the FOLDER EXISTS box when building batches. Build Response By box appears. If all the responses have the same received date, (from the Digital Images report), enter a" Y" in the Received Date box and enter the received date that applies to all the responses. Note: BT 52 and BT 72 don't accept multiple received dates on manually built batches. However, AUR systemically builds BT 52 with multiple received dates. If the responses have more than one received date, type Y in the SSN box. The SSN and the received date for each response needs to be entered. Enter the received date and SSN of each response from the Digital Images report. The system alerts when a work unit is complete. Acknowledge the message. Press <F4> to commit. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch, press <F4> to commit and press <F8> to exit..

# CP 3219A Not Generated - Late Responses

4.19.2.5.3.2.1 (09-23-2025) CP 3219A Not Generated - Late Responses If a response is received but the CP 3219A has not been mailed, and the date is earlier than the second Friday before the Notice Mail out Date, batch the case to BT 58. If the response is received later than the second Friday before the Notice Mail out Date, hold the response until the notice date. After the notice date has passed, batch the case to BT 71 or 74. Note: When a case is assigned to Stop Notice, the AUR system automatically updates the PC to the appropriate notice-not-mailed PC 79. If the notice should be mailed - the AUR Coordinator must delete the notice-not-mailed PC.

# RECON Response Batch Building - BT 81 and BT 83 - TY 2015 and Subsequent

4.19.2.5.3.2.2 (09-23-2025) RECON Response Batch Building - BT 81 and BT 83 - TY 2015 and Subsequent When building RECON batches, the system prompts for an IRS received date. Prior to entering responses into a RECON batch, verify the received date of the responses. Caution: Never build an undeliverable CP, notice or letter to BT 81. Reconsideration responses must be built (controlled) on the AUR system within 10 business days of the AUR received date. Recon responses with an indication of identity theft require priority handling. See IRM 4.19.2.4.6.3, Identity Theft Claims, for further information. To build a RECON batch: Get the assigned work from the Digital Images report. Select the tax year from the AUR Year menu. Select Contol from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Type "81" and press <Enter>. For BT 81 a Build Response By box appears. If all responses have the same received date, (from the Digital Images report), enter "Y" in the Receive Date box and enter the received date that applies to all the responses. If the responses have more than one received date, type "Y" in the SSN box. The SSN and the received date for each response needs to be entered. For BT 83 a Build Response By box appears. If all responses have the same received date, (from the Digital Images report) enter "Y" in the Receive Date box and enter the received date that applies to all the responses. If the responses have more than one received date, type "Y" in the SSN box. The SSN and the received date for each response needs to be entered. Enter the received date and SSN of each response from the Digital Images report. The system alerts when a work unit is complete. Acknowledge the message. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch. Press <F4> to commit and press <F8> to exit.

# RECON Response Batch Building - BT 88 - Reconsideration Cases With No Assessments

4.19.2.5.3.2.3 (11-24-2023) RECON Response Batch Building - BT 88 - Reconsideration Cases With No Assessments Responses built into BT 88 don't require a reconsideration adjustment. Prior to building, BT 88 responses will be sorted by Recon issue code as follows: Recon Issue Code Definition 3 Copy of CP 2000 6 Duplicate response 20 Refile signature document 27 Subsequent payment 31 Referral non-AUR issue When BT 88 is entered the system prompts for the Recon issue code. Select the appropriate Recon issue code to build the response to the appropriate segment of BT 88. Recon Issue Code Builds To 3 88001 - 88299 6 88300 - 88499 20 88500 - 88699 27 88700-88899 31 88900-88999 BT 88 accepts multiple IRS received dates. When batch status updates to "RB" , cases are updated with IPC 9I for tax years 2021 and prior and IPC 9C for tax year 2022 subsequent and moved to BT 96002.

# Unit Release Batch Building - BT 37, 46, 66 and 86

4.19.2.5.3.3 (09-23-2025) Unit Release Batch Building - BT 37, 46, 66 and 86 Cases suspended in technical units are released after being worked. Access the Release Batch report, see IRM 4.19.2.10.16, Release Batch Status Report, to build to BT 37, 46, 66 or 86 on the PC or IPC assigned to the case. Previous Location Target Batch 36XXX 37 - Screening Release 45XXX 46 - CP 2501 Release 65XXX 66 - CP 2000 Release 75XXX 86 - CP 3219A Release Note: Due to the time sensitive nature of the cases, PC 80 cases will be built into a separate BT 86. Note: TDC cases with a RCC T or H have priority and will be built separate from cases with no RCC. Note: PC 10, PC 15, PC 17, PC 18, and PC 26 are applicable for all targeted batches - check the batch number (or case history) to sort to the correct target batch. Use the Release Batch Status Report to build the appropriate Unit Release batches: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Enter the appropriate two digit batch type. Note: The system assigns the specific batch number - record it for later use. Enter each SSN. When all cases are entered, press <F4> to commit. Close the batch by taking the following action: Select the Close option, the batch status updates to "AB" . Acknowledge the system message. To update the batch status to BF, see IRM 4.19.2.5.2, Batch Status Codes. To verify the process codes, see IRM 4.19.2.7.1, Verification of Process Codes. After PC verification, update the batch status to "RB" . See IRM 4.19.2.7.3, Release Batch, for information on how to update the batch status to "RB" . If there are error conditions present, the Cases in Error Screen displays. If applicable, transfer the case and send notification to the Tax Examiner who previously worked the case. For instructions on transferring cases, see IRM 4.19.2.3.26, Transfers. Disassemble the batch by releasing the cases to the appropriate area based on the PC/IPC. For additional information see the specific PC/IPC subsection in IRM 4.19.2.8, Process Code Definitions and IRM 4.19.2.9, Internal Process Code Definitions. Cases with IPC MI (Manual Interest) are directly batched into BT 61. For additional instructions, see IRM 4.19.2.6.30, BT 61 - Manual Interest/Rejects.

# Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73

4.19.2.5.3.4 (09-23-2025) Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73 Cases with IPC 0D are built to BT 35, IPC 3D to BT 43, IPC 6D to BT 63 and IPC 8D to BT 73. Build the cases into the appropriate BT by taking the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Enter the appropriate two digit batch type. Enter the SSN of each case. The system alerts when a work unit is complete. Acknowledge the message by pressing <Enter>. Close the batch by taking the following action: Select Close, the system updates the batch status to "AB" and creates the Notices/Letters. Acknowledge the system message.

# Batch Building - BT 67 and 87

4.19.2.5.3.5 (09-23-2025) Batch Building - BT 67 and 87 Cases with IPC CR or IPC RN are built to BT 67 and IPC DR or IPC SR are built to BT 87. To build BT 67 or 87: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Enter the appropriate two digit batch type. Note: The system assigns the specific batch number - record it for later use. Enter each SSN. The system alerts when a work unit is complete. When all cases are entered, press <F4> to commit. Close the batch by taking the following action: Select Close, the system updates the batch status to "AB" and creates the Notices/Letters. Acknowledge the system message. To ensure the notice information and PCs post before the automatic assessment is made, BT 67 and 87 are held a minimum of 7 calendar days after the batch was updated to "AB" . After 7 days update the batch to "RB" . See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB" . Note: The auto assessment listing does not generate for BT 67 or 87. To view/print the Batch listing, see IRM 4.19.2.10.9, Batch Listings. As BT 67 and 87 are being built, the system identifies "Disaster Zip" . Build the case(s) into BT 93. For additional information, see IRM 4.19.2.6.66, BT 93 - Declared Disaster. When the system accepts BT 67 and 87 update to batch status "RB" , the systems posts PC 37, PC 67 or PC 87 and creates automatic assessment records. If a response is received for cases in BT 67 or BT 87, notify and transfer the case to the Tax Examiner who assigned IPC CR/RN, DR/SR. If a batch has not been updated to "RB" after two cycles have passed, the system generates a Partially Agreed Aging Report indicating which batch(es) have not been updated to "RB" status. For additional information, see IRM 4.19.2.10.14, Partially Agreed Aging Report. Once the batch has been updated to "RB" status, print listings and place in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste .

# Specific Batch Type (BT) Definition

4.19.2.6 (09-01-2003) Specific Batch Type (BT) Definition The following information provides a definition of batch types and outlines the characteristics and functionality of batch types in the AUR system.

# BT 01-26 - Screening Association

4.19.2.6.1 (09-23-2025) BT 01-26 - Screening Association Cases are ordered into inventory in groups referred to as extracts. As case information for these extracts is downloaded into AUR, it is assigned a batch type number that ranges sequentially from 01 through 26. These digits represent the extract number. Clerical scans paper tax returns with Form 4251 once received from files. Once scanned and validated, the AUR System will auto-batch these cases. The batches are held in AB status until requested by a technical unit. Form 4251 with no tax return will not be scanned and will be treated as classified waste. If the return is not received and built into a BT 01-26 or 29, the system automatically moves the case to BT 30, assigns IPC 0A and reorders the return on the date designated by the AUR Coordinator. If the case is not built within 60 days of the designated reorder date, the system closes the case(s) using PC 29. If the missing data is not received within 45 days from the extract download date, the system closes the case(s) using PC 28. For instructions on building BT 01-26, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-26, 29, 31, and 33.

# BT 27 - Auto-Generated Notice - AGN

4.19.2.6.2 (03-13-2024) BT 27 - Auto-Generated Notice - AGN Certain AUR inventories bypass the physical analysis/screening phase of the program and have a case screen out or systemically generated CP 2000s. This process is referred to as Auto-Generated Notice (AGN). These cases are systemically moved from their extract and assigned to BT 27 in BF status. No clerical action is required for these cases during analysis batch building. Note: It is at the discretion of the AUR Coordinator when the AGN batches are released.

# BT 29 - Priority Screening Batches

4.19.2.6.3 (10-28-2024) BT 29 - Priority Screening Batches These are batches of screening cases which require expedited processing. The cases may be removed from the original extract batches or batched initially to a BT 29. For instructions on building BT 29, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-26, 29, 31, and 33.

# BT 30 - Missing Return Suspense

4.19.2.6.4 (10-28-2024) BT 30 - Missing Return Suspense The system assigns two types of cases to BT 30: Cases assigned IPC WP (Wrong Pull) by the Tax Examiner because the Federal Records Center pulled the wrong DLN Cases from a Download BT 01-26 that have not been batched into a BT 01-26 or BT 29 by the date set by the AUR Coordinator The system generates an IPC 0A and reorders the controlling DLN based on a reorder date set by the AUR Coordinator for both types of cases in BT 30. If the system has no indication the return was received (built into BT 31) within 60 days, the system closes the case with a PC 29 and generates an Unavailable Return Report. For additional information, see IRM 4.19.2.10.25, Unavailable Return Report.

# BT 31 - Complete Cases

4.19.2.6.5 (10-28-2024) BT 31 - Complete Cases SSNs previously assigned to BT 30 and BT 32 are built into BT 31 when the return or data is received. Before the system allows this action to take place, the current IPC/PC must be one of the following: PC 03 IPC 0A IPC WP For instructions on building BT 31, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-26, 29, 31, and 33.

# BT 33 - Research Complete

4.19.2.6.6 (10-28-2024) BT 33 - Research Complete Cases that have received the requested research are built to BT 33 from the previously assigned BT 34 or BT 35. Before the research cases can be built to BT 33, the current PC must be IPC 0A or IPC 0D. When the research is received, scan into the AUR System as "OTR" , See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures. For instructions to build BT 33, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-26, 29, 31, and 33. Update the batch to status "AB" for the technical units to order and process.

# BT 34 - Research Suspense

4.19.2.6.7 (09-23-2025) BT 34 - Research Suspense Cases are automatically assigned to BT 34 by the system based on the assignment of IPC 0A. The system moves the SSNs when the status of the current screening batch is updated to "RB" . These cases are stored in the AUR Control Function while the requested research is being completed. The Aged Screening Research Pull List is generated weekly and displays information for cases that are more than 30 days old from the request date. The system closes these cases with PC 29 after the determined time frame has passed. Filing Status Code 3, Married Filing Separate, cases are not automatically closed if the research is not received within the determined time frame.

# BT 35 - Miscellaneous Referrals

4.19.2.6.8 (03-13-2024) BT 35 - Miscellaneous Referrals Cases which require additional technical assistance or are taxpayer self-identified disaster cases are built into BT 35. Cases must have a current IPC of 0D. These batches are available for request and processing by the technical units. Exception: BT 35s which consist of taxpayer self-identified disaster cases can't be worked until after the disaster end date. These batches must be monitored manually and made available for processing by technical units only after the disaster end date. To build IPC 0D cases into BT 35 see IRM 4.19.2.5.3.4, Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73.

# BT 36 - Screening Unit Suspense

4.19.2.6.9 (09-23-2025) BT 36 - Screening Unit Suspense Screening cases which require a technical determination from the manager or lead Tax Examiner are transferred by the Tax Examiner to their Screening Unit Suspense Batch. When a Tax Examiner transfers a case to Unit Suspense, the system automatically generates IPC 0E and moves the case to BT 36. Reminder: The last three digits of Unit Suspense Batch numbers are the Unit Location Number.

# BT 37 - Screening Unit Release

4.19.2.6.10 (09-01-2014) BT 37 - Screening Unit Release Cases in BT 36 are worked by Tax Examiners and released in a designated area. As directed, get the cases and sort to build into various Unit Release batches. To build these cases to BT 37, see IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 46, 66 and 86.

# BT 38 - Remail CP 2000/Recomp - General

4.19.2.6.11 (09-23-2025) BT 38 - Remail CP 2000/Recomp - General While building no response CP 2000 cases and undeliverable BT 59, the system identifies and rejects cases with a new address. These rejected cases with updated addresses are built into BT 38. Note: Cases with a new address and a manual interest condition are built into BT 61. Declared disaster cases: If Then Building to BT 38 and the disaster already exists The following error message is displayed: "ERROR: DISASTER CASE, SEE IRM FOR FURTHER INSTRUCTIONS." Transfer the case to the designated Tax Examiner for input/re-input of the process code. Notify the designated Tax Examiner that input/re-input of the process code is needed. Note: After input/re-input, the pending process code will allow the case to be built to BT 93. The disaster happens after BT 38 is built When the batch is RB'd the following message is displayed: "NOTE: CHECK DISASTER CSN/SSN LISTING FOR RECENT DISASTER ZIP CODE INPUT." Check the CSN/SSN listing, by batch, to identify cases with a disaster zip code. Transfer the disaster case(s) to and notify the designated Tax Examiner for re-input of the process code. When creating or adding to BT 38, the system prompts for "No Response" or "Undeliverable" . When the status for BT 38 is updated to "RB" , the system: Assigns a new notice date to the batch. Updates cases that are assigned PCs 55, 57, or 59 with an Amended indicator. Moves the cases to the BT 55. Generates an amended notice.

# BT 38 - Undeliverable CP 2000/Recomps

4.19.2.6.11.1 (09-12-2024) BT 38 - Undeliverable CP 2000/Recomps Cases are built to BT 38 when the Post Office returns the CP 2000/Recomp notice as undeliverable and the system identified a new address when the cases were being batched into BT 59. The undeliverable CP notice is used as the input document to build BT 38. The Notice Indicator 1, 2, 3, or 4, which identifies which copy of the notice sent to the taxpayer, MUST be entered. Undeliverable Spousal and/or POA notices will not be batched into BT 38. Discard the undeliverable notice/letters. For additional information, see IRM 4.19.2.4.3, Spousal Notices. To build an undeliverable BT 38: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch building from the drop-down menu. Select Create, the batch building screen appears. Enter BT 38 and press <Enter>. Enter "Y" in the box for "Undeliverable" . Scan the AUR bar code or enter the SSN of each undeliverable CP notice identified with a better address. Note: If a new transaction is present the system displays a message, set cases aside to build to BT 84. Discard the Undeliverable CP Notice in accordance with classified waste procedures. When the batch is full or there are no more undeliverable CP notices with a better address to build, press <F4> to commit. Note: The system marks the corresponding CP 2000/Recomp Notice with an Undeliverable Indicator "M" (Remail) in the Action Code field on the Case History Screen. To finish BT 38 for Undeliverables, close the batch. See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB" :

# BT 38 - No Response CP 2000/Recomps with a Better Address

4.19.2.6.11.2 (09-23-2025) BT 38 - No Response CP 2000/Recomps with a Better Address When No Response cases are being systemically batched to BT 59, the system checks for Fallout conditions, see IRM 4.19.2.6.28, BT 59 - Aged CP 2000/Recomp CP 3219A Preparation - General. The system auto-batches cases identified with new addresses to BT 38 and updates to "AB" status. To identify the cases that were systemically built to BT 38 during the weekend processing, each week access the Rb Auto Purge Batches report, See IRM 4.19.2.10.7.2, Rb Auto Purge Batches for more information. Note: Cases removed from BT 59 (listed on the update address report) can be added to existing BT 38 or can be built into a separate BT 38. See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB"

# BT 39 - Rejects

4.19.2.6.12 (09-23-2025) BT 39 - Rejects The AUR system generates a weekly Reject listing identifying rejected cases (the notice was not generated and the notice information is no longer available). Each week the manager or lead MUST print the listing for each open tax year in AUR. View the Reject listing. See IRM 4.19.2.10.17, Reject Listing, for additional information. Build Reject Code 5 (Not Found on TIF) and Reject Code 8 (Declared Disaster Area) cases to BT 39: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Enter 39 in the Batch Type. Scan the AUR bar code or enter each SSN. The system displays a message at the end of each work unit, acknowledge the message. When the batch is full or there are no more rejects to build, close the batch. Close the batch by taking the following action: Select Close. Acknowledge the system message. These batches are made available for request and processing by the technical units. Note: For additional information, see IRM 4.19.2.10.17, Reject Listing. For additional information on notice rejects, see IRM 4.19.2.4.4, CP 2000/CP 2000 Recomputation Notice Rejects.

# BT 40 - CP 2501 Suspense Batch

4.19.2.6.13 (09-23-2025) BT 40 - CP 2501 Suspense Batch The system automatically moves cases requiring a CP 2501 Notice to BT 40 based on PC 30 identified during the systemic disassembly process. The cases remain in suspense in BT 40 until a response is received, the notice is returned as undeliverable, or the suspense time frame expires.

# BT 41 - CP 2501 Identity Theft Response

4.19.2.6.14 (09-23-2025) BT 41 - CP 2501 Identity Theft Response When a response to a CP 2501 with an indication of identity theft present is received, the SSN is assigned to BT 41. The batch is built by using the Digital Images Report. Exception: Responses containing either a Form 14039, Identity Theft Affidavit, or a police report will not be built. Transfer and notify the AUR IDT liaison. Note: See IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information on identifying cases to be built to BT 41. For instructions to build BT 41, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. Close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message. Provide the AUR Coordinator with the batch numbers.

# BT 42 - CP 2501 Unit Research Suspense

4.19.2.6.15 (03-13-2024) BT 42 - CP 2501 Unit Research Suspense CP 2501 cases requiring a return request or transcript (additional research) are updated by the Tax Examiner with IPC 3A. The system automatically builds the case to the appropriate unit suspense batch based on IPC 3A and the SEID of the Tax Examiner. These cases are generally suspended in the technical unit and will be monitored by the Tax Examiner to ensure the requested research is received. The research the Tax Examiner requested is ordered daily by the system. When the research is received, it must be digitized as Correspondence Type "OTR" , and notify the Tax Examiner that input IPC 3A (shown in the "Remarks" field on the research document).

# BT 43 - CP 2501 Miscellaneous Referral

4.19.2.6.16 (03-13-2024) BT 43 - CP 2501 Miscellaneous Referral Cases built into BT 43 must have an IPC 3D assigned. Tax Examiners assign this IPC when technical assistance is required to continue processing the case or when a taxpayer self identifies as being impacted by a disaster. To build IPC 3D cases into BT 43, see IRM 4.19.2.5.3.4, Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73. These batches are available for request and processing by the designated technical unit(s). Exception: BT 43 which consist of taxpayer self-identified disaster cases can't be worked until after the disaster end date. These batches must be monitored manually and made available for processing by technical units only after the disaster end date.

# BT 44 - CP 2501 Response

4.19.2.6.17 (09-12-2024) BT 44 - CP 2501 Response CP 2501 responses are built to BT 44 by using the Digital Images report. BT 44 can have different IRS received dates assigned to the batch. BT 44 are built by SSN (a received date entered for each case), or by the RECD DATE option (all cases have the same received date). The batch ages on the system based on the oldest received date assigned to the batch. For instructions on building BT 44, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. These batches are available for request and processing by the technical unit(s).

# BT 45 - CP 2501 Unit Suspense

4.19.2.6.18 (09-23-2025) BT 45 - CP 2501 Unit Suspense Cases are moved to BT 45 when IPC 3E is assigned when the case is transferred or requested. To transfer the case(s) back to the Tax Examiner, see IRM 4.19.2.3.26, Transfers. The system moves the case to Unit Suspense. Notify and send the case to the requesting Tax Examiner. Reminder: The last three digits of Unit Suspense Batch numbers are the Unit Location Number. Location 950 indicates Universal Case action.

# BT 46 - CP 2501 Response Release

4.19.2.6.19 (09-01-2014) BT 46 - CP 2501 Response Release Cases in BT 42 or BT 45, are worked by the Tax Examiners and released in a designated area. As directed, get the cases from each unit and sort to process the BT 46. For instructions to build and process BT 46, see IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 46, 66 and 86.

# BT 47 - CP 2501 Letter Suspense

4.19.2.6.20 (03-13-2024) BT 47 - CP 2501 Letter Suspense Cases in BT 47 are assigned a PC 3S because the taxpayer was issued a manual letter. Case(s) will remain in BT 47 until a response is received, the notice is returned undeliverable, or the suspense timeframe expires.

# BT 49 - Aged CP 2501 CP 2000 Preparation - General

4.19.2.6.21 (09-23-2025) BT 49 - Aged CP 2501 CP 2000 Preparation - General There are two types of cases built to BT 49. No Responses: These cases are systemically batched during WEEK END processing. These are cases that have met the allotted suspense time frame from BT 40. Note: Once the system has built the BT 49, they appear on the Batch Inventory Report in "AB" status. "RB" these batches. Undeliverables: These cases are manually built, the AUR System marks the Case History with the appropriate Undeliverable Action Code. When the Batch status is updated to "RB" the system: Automatically updates the cases to PC 57, to generate and issue a CP 2000 Automatically assigns a CSN for BT 55 As BT 49 is being manually built, the system identifies case conditions requiring Tax Examiner review. Build cases with the following conditions to BT 84300-448: New Transactions Net tax increase of zero or less Below tolerance for issuing a notice TC 520 TC 540 TC 780 TC 971 with any of the following AC 501, 504, 505, 506, 522, or 525 Letter 2626C associated with the case New Payer/Agent information $1 M or over tax increase Universal Case Action Needed Systemically built BT 49 require that the auto purge pull list (suspense batch 40) be viewed and worked each week. For additional information, see IRM 4.19.2.10.7, Auto Purge Pull List. Note: The fallout conditions listed in (3) above don't appear on the auto purge pull listing and are systemically built to BT 84300-448. For more information see IRM 4.19.2.6.48, BT 84 - Cases With New Action. Cases identified as Manual interest, are built to BT 61. During the auto purge process cases identified with Disaster Zip codes are not aged (remain in suspense) until after the disaster end date. If a response is received after the SSN has been assigned to BT 49 and the batch status has not been updated to "RB" , the system allows the case to be batched into BT 41 and BT 44.

# BT 49 - Aged CP 2501 CP 2000 Preparation - Undeliverables

4.19.2.6.21.1 (09-23-2025) BT 49 - Aged CP 2501 CP 2000 Preparation - Undeliverables Undeliverable CP2501s that could not be delivered to the taxpayer are returned to IRS by the Post Office. These undeliverable notices are used as the input document to build BT 49. When Undeliverables are being built, the system prompts for the Notice Indicators 1 (Primary), 2 (Secondary) and 3 or 4 (POA) which must be entered after the SSN. See IRM 4.19.2.4.3, Spousal Notices, for additional information. Undeliverables for Spousal and/or POA CP notices will not be assigned to a batch. If batch building by scanning the AUR bar code, the system identifies the Spousal and/or POA notice (indicator) and displays a message. If key entering the SSN, verify the Notice Indicator before entering the SSN - only Notice Indicator 1 will be entered. If the Notice Indicator is 2, 3 or 4, discard the undeliverable notice. You will use the taxpayer(s) name and address on the notice to determine if the notice is a spousal or POA. If And Then There is only one name showing on the 1st name line N/A The indicator is 1 The 1st name line reflects two names The 2nd name line contains the secondary taxpayer's name The indicator is 2 The 2nd name line does not match the 1st name line N/A The indicator is 3 or 4 To build an Undeliverable BT 49, locate the undeliverable CP 2501/CP 2000: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Enter 49 in the Batch Type. The system assigns the specific batch number - record it for later use. Scan the AUR bar code or enter each SSN and indicator. Caution: Any system prompts - ignore the message, treat as classified waste. Discard the Undeliverable CP Notice in accordance with classified waste procedures. Close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message. To update the batch to "RB" see IRM 4.19.2.5.2, Batch Status Codes. The AUR System updates the cases to PC 57 and moves the cases to BT 55.

# BT 49 - Aged CP 2501 CP 2000 Preparation - No Responses

4.19.2.6.21.2 (09-23-2025) BT 49 - Aged CP 2501 CP 2000 Preparation - No Responses Cases in BT 40 have a designated suspense time frame. The cases remaining in these major suspense batches when that suspense time frame has expired are "SYSTEMICALLY" built to BT 49 to generate a CP 2000. To identify the cases that were systemically built to BT 49 during weekend processing, access the RB report, See IRM 4.19.2.10.7.2 RB Auto Purge Batches. When No Response cases are being systemically batched the system checks for Fallout conditions. See IRM 4.19.2.6.21, BT 49 - Aged CP 2501 CP 2000 Preparation - General. After WEEK END processing print the Auto Purge Pull listing. See IRM 4.19.2.10.7, Auto Purge Pull Listing, for additional information. Use the Auto Purge Pull listing to build into the designated target batch. Exception: The fallout conditions listed in IRM 4.19.2.6.21, BT 49 - Aged CP 2501 CP 2000 Preparation - General, are systemically built to BT 84300-84499. See IRM 4.19.2.6.48, BT 84 - Cases With New Actions, for additional information. See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB" . The AUR System updates the cases with PC 57 and moves the cases to BT 55.

# BT 50 - CP 2000 Suspense Batch

4.19.2.6.22 (09-23-2025) BT 50 - CP 2000 Suspense Batch The system automatically moves cases requiring a CP 2000 Notice to BT 50 based on the assignment of PC 55 (not Amended PC 55) during the systemic disassembly process. The cases remain in suspense until a response is received, the notice is returned undeliverable, or the allotted time frame expires. Note: Cases with PC 55 requiring manual interest computation are suspended in BT 55.

# BT 51 - CP 2000/Recomp Agreed Response

4.19.2.6.23 (09-23-2025) BT 51 - CP 2000/Recomp Agreed Response Fully agreed CP 2000/Recomp notice response cases are built into BT 51. When BT 51 is updated to "RB" , the system automatically creates an assessment record for these cases. Note: The auto assessment listing does not generate for BT 51. An agreed CP 2000/Recomp response indicates agreement with the CP 2000 in its entirety and must meet at least one of the following conditions: Note: If the Disagreement Box on the CP 2000 Response Page of the CP 2000 Notice has been checked, the response is considered to be a disagreed. Failure to treat as such could result in an incorrect assessment which can lead to increased taxpayer burden and additional cost for the IRS. Be fully paid for tax and penalties with no disputing taxpayer comments or any attachments. Note: Receipt and Control/Deposit function may place a rocker under the CP 2000 amount due of the coding/deposit string that appears at the bottom of the CP 2000 Notice, or under the proposed amount due, which indicates full payment. If a specific dollar amount has been entered, it is an indication of partial payment. Check the dollar amount against the amount under "I agree with all changes" , if the amount matches consider as full payment. For additional information, see IRM 4.19.2.3.10, CP 2000 Coding/Deposit String. Contain a signature (under the Consent to Tax Increase statement) on an unaltered CP 2000 or Letter 2626C with no disputing taxpayer comments or any attachments. For jointly filed returns the response must have both taxpayers' signatures, unless there is an indication, including handwritten, one or both of the spouses is deceased, or there is an indication one spouse is deceased and the surviving spouse signs the agreement. Caution: For purposes of determining agreement, Form 8822, Change of Address, Form 13844, Application for Reduced User Fee For Installment Agreements, Form 2159, Payroll Deduction Agreement, or an attached voided personal check are not considered comments nor attachments. Be a signed Form 9465 or Form 433-D attached to a notice with no taxpayer comments or any attachments. For jointly filed returns the form must contain both taxpayers' signatures, unless there is an indication one of the spouses is deceased. See (3) below for additional information on a faxed consent to tax increase. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information. Note: A response that meets agreed criteria and has a handwritten indicator requesting an IA, but no Form 9465 or Form 433-D attached, is a valid request for an IA and needs to be routed accordingly. A faxed consent to assess additional tax (CP 2000, Letter 2626C , Form 9465 or Form 433-D attached to notice with no disputing taxpayer comments or any attachments) can be accepted. Build these responses into BT 51. While building responses that meet agreed criteria, extract all Form 9465 and Form 433-D(and attached voided personal check) and eFax to Collection. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information. If a permanent change of address is indicated on the Response page of the CP 2000 or Form 8822, input the address change per IRM 4.19.2.3.2, Address Updates, before building BT 51. For instructions on building BT 51, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. BT 51 will be built no later than the control parameters date set by the AUR Coordinator. After the dates set by the AUR Coordinator have passed, cases will be batched into BT 52 or 53. The assessments are input via IDRS. As this batch is being built, the system identifies the conditions that don't allow the cases to be automatically assessed. Build the following cases to BT 52 or 53: New Transactions. TC 520 (Bankruptcy) present. TC 604 (MFT 31 Mirroring) present. CP 2000 Data Incomplete. As this batch is being built, the system identifies the conditions that don't allow the cases to be automatically assessed. ARDI Cases - notify and transfer the case to designated SEID. Disaster Zip and Manual Interest and Manual Interest cases - If the case contains a previous IPC MI and certain conditions exist, the following error message displays: "ERROR: MI CONDITION PRESENT, TRANSFER CASE TO DESIGNATED SEID- SEE IRM 4.19.3." , notify and transfer case to designated SEID. If a case file is assigned to BT 59 or 84, the system does not allow that SSN to be assigned to the batch being built. Input IPC RF Build to the BT 51. See IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. Note: If unable to input IPC RF, transfer to and notify the designated SEID. Exception: If the case is assigned to BT 67, remove the case from the batch and transfer and notify the appropriate Tax Examiner. To close a batch: Select Close, the batch status changes to "AB" . Acknowledge the system message. Once this is complete, update the batch status to "RB" . See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB" : Note: The system updates the PCs and creates automatic assessments. The auto assessment listing does not generate for BT 51. Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings. Place listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# BT 52 - CP 2000/Recomp Disagreed Response

4.19.2.6.24 (09-23-2025) BT 52 - CP 2000/Recomp Disagreed Response Disagreed taxpayer responses to CP 2000/Recomp cases are built to BT 52 or BT 53 (Priority) for responses 21 days or older from the IRS received date. Note: See IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information on cases involving identity theft. A Disagreed CP 2000 Notice Response does not meet the conditions in IRM 4.19.2.6.23, BT 51 - CP 2000/Recomp Agreed Response, and is identified by: Disagreement with at least some part of the notice. The CP 2000 is unsigned, or there are any disputing taxpayer comments. A Form 9465 or Form 433-D is the only piece of correspondence received with or without taxpayer comments. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information. Caution: For purposes of determining agreement, Form 8822, Change of Address, Form 13844, Application for Reduced User Fee For Installment Agreements, Form 2159, Payroll Deduction Agreement, or an attached voided personal check are not considered comments nor attachments. For instructions on building BT 52, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71,72, and 74. Caution: Don't build multiple received dates into BT 52. These batches must contain responses with the same received date. Close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message.

# BT 53 - CP 2000/Recomp Priority Batch

4.19.2.6.25 (09-23-2025) BT 53 - CP 2000/Recomp Priority Batch Disagreed CP 2000 or Amended CP 2000 responses that are 21 days old or older (from the IRS received date) are classified as Priority Responses. A CP 2000 Priority Response batch can have different IRS received dates. BT 53 are built by SSN (one received date entered for each SSN/case), or by RECD DATE (one received date for all SSNs/cases). The batch ages on the system based on the oldest received date assigned to the batch. For instructions on building BT 53, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. Close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message.

# BT 55 - Recomputed CP 2000 Suspense

4.19.2.6.26 (09-23-2025) BT 55 - Recomputed CP 2000 Suspense The system automatically moves the following to BT 55 during the systemic batch disassembly process: CP 2000 (PC 55) requiring a manual interest calculation Amended CP 2000 (PC 55A) CP 2000 issued after a CP 2501 (PC 57) Recomputed CP 2000 (PC 59) Cases remain in this batch until a response is received, the notice is returned as undeliverable, or the allotted time frame expires.

# BT 58 - Late CP 2000 Response/ CP 3219A Not Generated

4.19.2.6.27 (09-23-2025) BT 58 - Late CP 2000 Response/ CP 3219A Not Generated When building responses into BT 71, 72, and 74, the system identifies cases where the CP 3219A date has not passed. When this condition exists, use BT 58. Note: If the incorrect received date is shown in the Digital Images Report while building BT 58, DON'T use PC RF. See lead for further instruction. Note: See IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information on cases involving identity theft. If the SSN is built to BT 58 on or before the second Friday prior to the Notice Mail-out Date, the system: Posts either a "C" or "D" for the corresponding notice on the Case History Screen. Note: The "C" indicates that the CP 3219A was generated and stopped through the use of the Stop Notice functionality. The "D" indicates that the CP 3219A was NOT generated and all history, except the PC 75, has been deleted. The "D" indicators need a PC 79 input. If the SSN IS NOT entered on or before the second Friday prior to the Notice Mail-out Date, the case can't be built into BT 58 Hold the response until the notice date. After the CP 3219A Date has passed, build the response to BT 71, 72 or 74. Caution: If an identity theft case does not build to BT 58, transfer to and notify the AUR IDT liaison. For instructions on building BT 58, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. Close the batch by taking the following action: Select Close, the system posts a PC 79 for the cases with a "C" indicator, and updates the batch status to "AB" . Acknowledge the system message.

# BT 59 - Aged CP 2000/Recomp CP 3219A Preparation - General

4.19.2.6.28 (09-23-2025) BT 59 - Aged CP 2000/Recomp CP 3219A Preparation - General There are three types of cases built to BT 59. No Responses: These cases are systemically batched during weekend processing. These are cases that have met the allotted suspense time frame from BT 50, 55, and 60. Cases from disassembled batches assigned a PC 75 are manually built as no responses. True Undeliverables: These are manually built. The AUR System did not identify a new address and marked the case with an Undeliverable Indicator "T" . Note: Remail Cases, a new address is found, are marked with an Undeliverable Indicator "M" and are built to BT 38. Cases with new addresses and new actions are marked with an Undeliverable Indicator of "U" and built to BT 84500-748. When the Batch status is updated to "RB" the system automatically: Updates the cases in BT 59 to PC 75 to generate and issue a CP 3219A and Assigns a CSN for BT 70 As BT 59 is being manually built, the system identifies case conditions requiring Tax Examiner review. Build cases as follows: Condition Build To New Transactions 84500 - 84748 Net tax increase of zero or less 84500 - 84748 New address for a case with a letter (IPC 6L or 6S and filing status 2 cases needing address research to ensure both taxpayers receive a copy of the CP 3219A.) 84500 - 84748 Below tolerance for issuing a notice 84500 - 84748 Letter 2625C associated with the case 84500 - 84748 New Payer/Agent information 84500 - 84748 $1 M or over tax increase 84500 - 84748 TC 540 84500 - 84748 Universal Case Action Needed 84500 - 84748 TC 780 84500 - 84748 TC 520 84500 - 84748 Name split on jointly filed return cases 84500 - 84748 TC 971 Note: The presence of the TC 971 ID Theft indicates the following action codes are present on the account: 501, 504, 505, 506, 522 or 525 (identity theft indicators). 84749 - 84799 Systemically built BT 59 requires that the auto purge pull list (suspense batch 50, 55 and 60) be viewed and worked each week. For additional information, see IRM 4.19.2.10.7, Auto Purge Pull List. Note: The fallout conditions listed in (3) above, with the exception of TC 971, don't appear on the auto purge pull listing and are systemically built to BT 84500-748. For more information see IRM 4.19.2.6.48, BT 84 - Cases With New Action. Note: RCC cases will not auto-batch and a message to transfer case to Designated SEID will appear. Send notification to the Designated SEID when transferring case(s). In addition, the following conditions have specific handling instructions: A new address is now available for cases with a CP 2000/Recomp PC 55, 57, or 59. Build the cases into BT 38. Exception: The fallout condition new address listed above is systemically built to BT 38. A Temporary Address is associated with the case. The system prompts to build to BT 84. A new address and manual interest - Build these cases into BT 61. Disaster Zip and Manual Interest - Build these cases into BT 61. A TC 971 - Build these cases into BT 84749-799. Note: Cases with Disaster Zip codes are not identified in the purge process, however this condition may be identified on cases being released through the technical units (batches and unit release). If a response is received after the SSN has been assigned to BT 59 and the batch status has not been updated to "RB" , the system allows the case to be batched into BT 51, 52, or 53.

# BT 59 - Aged CP 2000/Recomp CP 3219A Preparation Undeliverables

4.19.2.6.28.1 (09-23-2025) BT 59 - Aged CP 2000/Recomp CP 3219A Preparation Undeliverables Undeliverable CP 2000/Recomps that could not be delivered to the taxpayer are returned to IRS by the Post Office. These undeliverable notices are used as the input document to build BT 59. When the case is entered into BT 59, the AUR system searches for a better address. When no better address is found the case is accepted to BT 59, the system marks the cases with an Undeliverable Indicator "T" (True Undeliverable) and AUR case processing continues with a systemically generated CP 3219A. Note: The only sort for undeliverable CP 2000/Recomps is for tax year. The Post Office sends updated address information to IRS/IDRS each week, which is then downloaded to the AUR system, making a sort for Forwarding Orders Expired unnecessary. Undeliverable Spousal and/or POA Notices will not be assigned to BT 59. See IRM 4.19.2.3.27, Undeliverables - General. If batch building by scanning the AUR bar code, the system identifies the Spousal and/or POA notice (indicator) and displays a message. If key entering the SSN, verify the Notice Indicator before entering the SSN - only Notice Indicator 1 will be entered. Discard the undeliverable notice. Note: You will use the taxpayer(s) name and address on the notice to determine if the notice is a spousal or POA. If And Then There is only one name showing on the 1st name line N/A The indicator is 1 The 1st name line reflects two names The 2nd name line contains the secondary taxpayer's name The indicator is 2 The 2nd name line does not match the 1st name line N/A The indicator is 3 or 4 To build an Undeliverable BT 59, locate the undeliverable CP 2000/Recomps: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Enter 59 in the Batch Type. Enter an "Y" in the screen when prompted for Undeliverables. Scan the AUR bar code or enter each SSN and indicator. Caution: Any system prompts, other than those listed in IRM 4.19.2.6.28, BT 59 - Aged CP 2000/Recomp CP 3219A Preparation - General,- ignore the message treat as classified waste. The system alerts when a work unit is complete. Discard Undeliverable CP notice. When the maximum volume for the batch has been reached, there are no more undeliverables to be built to the batch or on the designated day, close the batch. Close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message. Use the Address update report to identify cases with new addresses that are in BT 59. To access the Update Address report, see IRM 4.19.2.10.2, Address Update Report. Batch Type 59 cannot be updated to "RB" status until the cases have been built to BT 38. To update the batch to "RB" , see IRM 4.19.2.5.2, Batch Status Codes. The AUR System updates the cases with PC 75 and moves the cases to BT 70.

# BT 59 - Aged CP 2000/Recomp CP 3219A Preparation - No Response

4.19.2.6.28.2 (09-23-2025) BT 59 - Aged CP 2000/Recomp CP 3219A Preparation - No Response Cases in BT 50, 55 and 60 have a designated suspense time frame. The cases remaining in these suspense batches when the suspense time frame has expired are SYSTEMICALLY built to BT 59 to generate a CP 3219A. To identify the cases that were systemically built to BT 59 during the weekend processing, see IRM 4.19.2.10.7.2, RB Auto Purge Batches for more information. When No Response cases are being systemically batched the system checks for Fallout conditions. See IRM 4.19.2.6.28, BT 59 - Aged CP 2000/Recomp CP 3219A Preparation - General and IRM 4.19.2.10.7, Auto Purge Pull List, for additional information. After WEEK END processing, view the Auto Purge Pull listing. . Build into the designated target batch. Cases with new addresses are auto-batched to BT 38. See IRM 4.19.2.6.11.2, BT 38 - No Response CP 2000/Recomps with a Better Address, for additional information. The fallout conditions listed in IRM 4.19.2.6.28, BT 59 - Aged CP 2000/Recomp CP 3219A Preparation - General, are systemically built to BT 84500-84799, see IRM 4.19.2.6.48, BT 84 - Cases With New Action, for additional information. Use the Address update report to identify cases with new addresses that are in BT 59. To access the Update Address see IRM 4.19.2.10.2, Address Update Report. Update the batch to "RB" . See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB." The AUR System updates the cases with PC 75 and moves the cases to BT 70.

# BT 59 - Aged CP 2000/Recomp CP 3219A Preparation - PC 75 from Disassembly

4.19.2.6.28.3 (09-23-2025) BT 59 - Aged CP 2000/Recomp CP 3219A Preparation - PC 75 from Disassembly Cases from disassembled batches with a PC 75 are manually built to BT 59 using the no response batch building option. See IRM 4.19.2.10.12, Disassembled/Age Batch Report, for additional information. Use the Address update report to identify cases with new addresses that are in BT 59. See IRM 4.19.2.10.2, Address Update Report. Update the batch to "RB" . See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB." The AUR System updates the cases with PC 75 and moves the cases to BT 70.

# BT 60 - CP 2000 Letter Suspense

4.19.2.6.29 (09-12-2024) BT 60 - CP 2000 Letter Suspense The system automatically moves cases requiring a letter to BT 60 based on the assignment of an IPC 6L or 6S to the case. This action takes place during the systemic disassembly process. The cases with an IPC assignment of 6L or 6S are filed by Letter Date/ CSN order. Cases remain in this batch until a response is received, the letter is returned as undeliverable, or the allotted time frame expires.

# BT 61 - Manual Interest/Rejects

4.19.2.6.30 (09-23-2025) BT 61 - Manual Interest/Rejects Cases with specific reject conditions and cases with a current IPC MI are built to BT 61. These batches are worked in the technical units, as a restricted interest computation is required. The interest computation date, is input by the Tax Examiner when the batch is updated to "AU" status and is used for the manual interest computation. As a rule, don't build rejects and cases assigned IPC MI to the same BT 61. Build MI batches according to phase (for example, CP 2501/CP 2000, or CP 3219A). See (4) below. The AUR system generates a weekly Reject listing identifying rejected cases (the notice was not generated and the notice information is no longer available). Each week, view the listing for each open tax year in AUR. For more information about the listing, see IRM 4.19.2.10.17, Reject Listing. For additional information about rejects, see IRM 4.19.2.4.4, CP 2000/CP 2000 Recomputation Notice Rejects. There are six reject conditions. The codes for these conditions are: 1 - Restricted Interest 2 - Military Actions 4 - Invalid Interest (SCRS) 5 - Not Found on TIF 6 - Invalid Interest (AUR) 8 - Disaster Case (Type 4) Note: Reject Conditions 1, 2, 4, and 6 are built into BT 61 and, 5 and 8 are built to BT 39. For additional information, see IRM 4.19.2.6.12, BT- 39 - Rejects. Cases the system has identified (rejected) with both a new address and a manual interest condition present, are batched into BT 61. The system marks the correspondence CP 2000/Recomp Notice with an Undeliverable Indicator "M" . The "M" displays in the Action Code Field on the Case History Screen. The AUR system auto-batches the Screening cases on the Weekly Reject listing and will assign to BT 61. The AUR System assigns PC 27 and places the batch into BF status. Clerical then updates the batch status to RB, See IRM 4.19.2.5.2, Batch Status Codes. Use the Weekly Reject listing and take actions to build the BT 61 for cases in response phase. To build BT 61: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch building from the drop-down menu. Select Create, the batch building screen appears. Enter 61 in the Batch Type. Scan the AUR bar code or enter the SSN of each case. The system alerts when a work unit is complete. Acknowledge the message by pressing <Enter>. When the maximum volume for the batch has been reached, there are no more cases to be built to the batch or as directed, close the batch. Close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message. When updating the batch status from "BF" to "RB" , the system checks the interest computation date assigned to the batch by the technical manager. If the date to generate CP 2000/Recomp Notices for the notice date selected by the Tax Examiner has passed, the system displays a message. Update the batch status to "AB" , see IRM 4.19.2.5.2, Batch Status Codes, and send the batch back to the tax examining unit. The system only allows BT 61 to be updated to "RB" status according to the week ending date selected by a technical unit. During systemic batch disassembly of BT 61, cases assigned PC 55, 57, or 59 are moved into Suspense BT 55. Cases assigned a PC 95 are refiled in BT 70.

# BT 62 - CP 2000 Unit Research Suspense

4.19.2.6.31 (03-13-2024) BT 62 - CP 2000 Unit Research Suspense Unit Research Suspense cases are automatically assigned by the system to BT 62. The system moves the cases to the appropriate Unit Suspense Batch based on IPC 6A and the SEID of the Tax Examiner. The research the Tax Examiner requests is ordered daily by the system. When the requested research is received, scan into the AUR System as "OTR" , See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures, and send/notify the information to the appropriate unit of the Tax Examiner that input IPC 6A. The location of the unit is shown in the Remarks Field on the Research Document.

# BT 63 - CP 2000 Miscellaneous Referral

4.19.2.6.32 (09-23-2025) BT 63 - CP 2000 Miscellaneous Referral This batch consists of CP 2000 Response Cases which require technical assistance before case processing can continue or are taxpayer self-identified disaster cases. These cases are usually identified when disassembling other batches. Note: When building BT 63, separate cases which require technical assistance from self-identified disaster cases. Don't mix these cases in the same batch. To differentiate self-identified disaster cases, provide a copy of the case note if the taxpayer self-identified during a telephone call. BT 63 consists of cases with a current IPC 6D. To build IPC 6D cases into BT 63, see IRM 4.19.2.5.3.4, Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73. Exception: BT 63, which consist of taxpayer self-identified disaster cases can't be worked until after the disaster end date. These batches must be monitored manually and made available for processing by technical units only after the disaster end date.

# BT 65 - CP 2000 Unit Suspense

4.19.2.6.33 (09-23-2025) BT 65 - CP 2000 Unit Suspense Cases are moved to BT 65 when: A Tax Examiner requires a technical determination on a CP 2000 case and refers the case to the manager or work leader for consideration. The Tax Examiner transfers the case. The system updates the IPC to 6E and moves the case to BT 65. A case requires a change due to a Taxpayer Advocate or Telephone inquiry, and is requested by a Tax Examiner. Transfer the case(s) to the requesting Tax Examiner. To transfer the case back to the Tax Examiner, see IRM 4.19.2.3.26, Transfers. The system moves the case to the appropriate Unit Suspense. Notify and send the case to the requesting Tax Examiner. Reminder: The last three digits of Unit Suspense Batch numbers are the Unit Location Number. Location 950 indicates Universal case action.

# BT 66 - CP 2000 Response Release

4.19.2.6.34 (09-01-2014) BT 66 - CP 2000 Response Release Cases assigned to BT 62 or 65 are worked by the Tax Examiners and released in a designated area. To build BT 66, see IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 46, 66 and 86.

# BT 67 - Partial Agreed

4.19.2.6.35 (10-28-2024) BT 67 - Partial Agreed This batch type consists of partially agreed cases where the Tax Examiner has input an IPC CR/RN. Caution: Don't associate new responses to BT 67. Cases will be transferred, with a notification sent to the Tax Examiner to work case(s). When BT 67 is updated to AB status, IPC CR is converted and posts to IDRS as PC 57. IPC RN is converted and posts to IDRS as PC 59. When BT 67 is updated to RB status, the AUR system updates PC 57 to PC 37 and creates automatic assessment records. PC 59 to PC 67 and creates automatic assessment records. Note: The auto assessment listing doesn't generate for BT 67. As BT 67 is being built, the system identifies "Disaster Zip and Manual Interest" . Build the case(s) into Manual Interest BT 61. For additional information, see IRM 4.19.2.6.30, BT 61 - Manual Interest/Rejects. To build BT 67 see IRM 4.19.2.5.3.5, Batch Building - BT 67 and 87. Place listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# BT 68 - Manual CP 3219A PREP - General

4.19.2.6.36 (10-28-2024) BT 68 - Manual CP 3219A PREP - General BT 68 contains cases that require a manual CP 3219A to be created. Undeliverable CP 3219A notices with a new address on the system and cases the Tax Examiner has identified as requiring a manual CP 3219A (PC 77) are set aside and built into BT 68. Undeliverable CP 3219A Notices for BT 68 are usually fallout from targeted BT 85. Note: Undeliverable Spousal (Indicator 2) and/or POA (Indicator 3 or 4) Notices can't be assigned to a batch and MUST be scanned as "OTR" to be associated with the case. PC 77 cases are identified and set aside during normal batch disassembly. Declared disaster cases: If Then Building to BT 68 and the disaster already exists The following error message is displayed: "ERROR: DISASTER CASE, SEE IRM FOR FURTHER INSTRUCTIONS." Build the case to the appropriate BT 93. The disaster happens after BT 68 is built When the batch is RB'd the following message is displayed: "NOTE: CHECK DISASTER CSN/SSN LISTING FOR RECENT DISASTER ZIP CODE INPUT." Check the CSN/SSN listing, by batch, to identify cases with a disaster zip code. Move the disaster case(s) to BT 93. If a response is received after the SSN has been assigned to BT 68, and the batch status has not been updated to "RB" , remove the case if applicable, and assign it to the appropriate Response BT 51, 52, or 53. If a case file has been closed on AUR: Caution: Never build an undeliverable CP or notice to BT 81. Access the Case History Screen to display the Closing PC information for the case. Build to BT 81 or BT 83 as appropriate, see IRM 4.19.2.6.45, BT 81 - Reconsiderations and BT 83 Employee Reconsiderations and IRM 4.19.2.6.69, BT 96 - Closure.

# BT 68 - PC 77

4.19.2.6.36.1 (09-23-2025) BT 68 - PC 77 As directed, get the PC 77 cases designated for BT 68 and ensure: The CP 2000 is present. If not present, make a note for the Tax Examiner who assigned PC 77 and notify/transfer the case to that SEID. To build BT 68: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch building from the drop-down menu. Select Create, the batch building screen appears. Enter 68 in the Batch Type. When the system prompts for Undeliverables, input "N" and press <Enter>. Scan the AUR bar code or input the SSN for each case. The system alerts when a work unit is complete. When the maximum volume for the batch has been reached, there are no more cases to be built to the batch or on the designated day, take the following actions to close the batch: Select Close, batch status updates to "AB" . Acknowledge the system message. Update the batch to "RB" . Deliver the listings and batch to the designated person or area. Manual CP 3219A requires a reprint of the most current \CP 2000. Cases with "Temp Add" indication must have a CP 3219A issued to the temporary address and to the address displayed on the manual CP 3219A.

# BT 68 - Undeliverables

4.19.2.6.36.2 (09-23-2025) BT 68 - Undeliverables All Undeliverable CP 3219A Notices are checked by the system for a new address when building to BT 85. Fallouts from BT 85 with a PC 77 are built to BT 68. The envelope for the original CP 3219A and the original Notice will be scanned into the AUR System as "OTR" . The envelope and the CP 3219A are evidence that the IRS complied with the law and mailed the Notice by Certified or Registered Mail to the taxpayer's last known address. CP 3219A that were refused or unclaimed are systemically marked with an undeliverable indicator "X" . Dispose of CP 3219A as classified waste. To build BT 68 - Undeliverables: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Enter 68 in the Batch Type. When the system prompts for Undeliverables, input "Y" and press <Enter>. Scan the AUR bar code or input the SSN and indicator for each case. The system alerts when a work unit is complete. Once the maximum volume has been reached, or the volume of BT 68 is at the point where the user does not want to add additional SSNs, access and view/print the pull listing, see IRM 4.19.2.10.20, Sequence Number/Notice Date Pull Listing. Update the batch to "RB" . See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB" . Provide a screen capture of the new BT 70 suspense range and notice date or a copy of the Suspense Summary report for the BT 68 to the designated user to continue the manual notice process. The system updates the cases with PC 77 and moves the cases to BT 70.

# BT 70 - CP 3219A Suspense

4.19.2.6.37 (09-23-2025) BT 70 - CP 3219A Suspense When the batch status is updated to "RB" cases assigned with PC/IPC 75, 77, 95, 8L, 8S, or 8M move into BT 70. . The cases remain in the suspense batch until a response is received, the CP 3219A is returned as undeliverable, or the suspense time frame expires.

# BT 71 - CP 3219A Agreed Responses

4.19.2.6.38 (09-23-2025) BT 71 - CP 3219A Agreed Responses All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with U.S. Tax Court. Fully agreed CP 3219A responses are built into BT 71. The current PC/IPC must be 75, 77, 95, 8L, 8S or 8M. When BT 71 is updated to batch status "RB" , the system automatically creates an assessment record for these cases. Note: If the "I don't agree with some or all of the changes" box on the response page has been checked, consider the response a disagreed response. Failure to do so could result in an incorrect assessment, which creates additional cost for the IRS and causes an unnecessary burden for the taxpayer. An agreed CP 3219A response indicates agreement by meeting one of the following conditions: Caution: For purposes of determining agreement, Form 8822, Address Change, Form 13844, Application for Reduced User Fee For Installment Agreements, Form 2159, Payroll Deduction Agreement, or an attached voided personal check are not considered comments nor attachments. An unaltered CP 2000 (attached or not attached to a CP 3219A) or Letter 2626C that contains a signature (under the Consent to Tax Increase statement on the Notice) that has no disputing taxpayer comments or any attachments. For jointly filed returns the response must have both taxpayers' signatures unless there is an indication, one or both of the spouses is deceased, or there is an indication one spouse is deceased and the surviving spouse signs the agreement. A signature (under the Consent to Tax Increase jurat) on an unaltered Statutory Notice of Deficiency, CP 3219A, Form 5564 that has no disputing taxpayer comments or any attachments. For jointly filed returns the response must have both taxpayers' signatures, unless there is an indication, including handwritten, one or both of the spouses is deceased. See (3) and below for additional information on a faxed consent to tax increase. Caution: For jointly filed returns, both taxpayers must sign the same CP 3219A for the response to be considered agreed. If the taxpayers sign their individual CP 3219A, consider the response to be disagreed. Note: Notation of an IRS mailing address on a Statutory Notice of Deficiency, CP 3219A, Form 5564, is not considered a comment for the purposes of determining agreement. A signed Form 9465 or Form 433-D attached to a notice with no taxpayer comments or any attachments. For jointly filed returns the form must contain both taxpayers' signatures, unless there is an indication, including handwritten, one or both of the spouses is deceased. See IRM 4.19.2.4.6.2, Installment Agreements, for further information. A faxed consent to assess additional tax (CP 2000, Letter 2626C, Form 5564 (CP 3219A), Form 9465 or Form 433-D attached to notice with no disputing taxpayer comments or any attachments) can be accepted. Build these responses into BT 71. Full payment received after the CP 3219A was issued, without the necessary signature(s), can't be considered an agreement with the tax increase. Build these responses to the appropriate disagreed response batch type. While building responses that meet agreed criteria, extract all Form 9465 and Form 433-D(and attached voided personal check) and eFax to Collection. See IRM 4.19.2.4.6.2, Installment Agreements, for additional information. Note: If a Form 2159 is attached, forward directly to the Collection Operation. If a permanent change of address is indicated, input the address change per IRM 4.19.2.3.2, Address Updates, before building to BT 71. For instructions to build BT 71, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. Note: BT 71 will be used for agreed responses so that automatic assessments can be made. BT 71 will be built no later than the control parameters date set by the AUR Coordinator. After the dates set by the AUR Coordinator have passed, cases will be batched into BT 74. The assessments are input via IDRS. As BT 71 is being built, the system identifies certain case conditions that won't allow automatic assessment processing. These cases must be worked by the Tax Examiners. Build cases with the following identified conditions into BT 74. New Transactions Transaction Code 520 Transaction Code 604 Partial Assessment on a case CP 2000 data is incomplete ARDI Cases - notify and transfer the case to designated SEID. When working the Digital Images Report, if a case file is assigned to BT 79, 84, and 87 the system does not allow that SSN to be assigned to the batch being built. Input IPC RF. Note: If unable to input IPC RF, transfer to and notify the designated SEID. Exception: If the case is assigned to BT 87, transfer and notify the appropriate Tax Examiner. Build to the BT 71. See IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. Disaster ZIP and Manual Interest and Manual Interest cases - If the case contains a previous IPC MI and certain conditions exist, the following error message displays: ERROR: MI CONDITION PRESENT, TRANSFER CASE TO DESIGNATED SEID - SEE IRM 4.19.3, and notify designated SEID. Close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message. Once this is complete, update the batch status to "RB" . See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB" . Note: The system updates the PCs and creates automatic assessments. The auto assessment listing does not generate for BT 71. Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings. Place listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# BT 72 - CP 3219A Identity Theft Response

4.19.2.6.39 (09-23-2025) BT 72 - CP 3219A Identity Theft Response All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court. When an identity theft response is received for a CP 3219A, build to BT 72. Exception: Responses containing either Form 14039, Affidavit of Identity Theft or a police report will not be built. Notify and transfer the case to the AUR IDT liaison. Note: See IRM 4.19.2.4.6.3, Identity Theft Claims, for additional information on identifying cases to be built to BT 72. For instructions on building BT 72, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. Close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message. Provide the IDT Liaison with the batch number.

# BT 73 - CP 3219A Miscellaneous Referral

4.19.2.6.40 (09-23-2025) BT 73 - CP 3219A Miscellaneous Referral This batch consists of CP 3219A response cases which require technical assistance before case processing can continue or are taxpayer self-identified disaster cases. These cases are usually identified when disassembling other batches. Note: When building BT 73, separate cases which require technical assistance from self-identified disaster cases. Don't mix these cases in the same batch. To differentiate self-identified disaster cases, provide a copy of the case note, if the taxpayer self-identified during a telephone call. BT 73 consists of cases with a current IPC 8D. To build IPC 8D cases into BT 73, see IRM 4.19.2.5.3.4, Miscellaneous Referral Batch Building - BT 35, 43, 63, and 73. Exception: BT 73 which consist of taxpayer self-identified disaster cases can't be worked until after the disaster end date. These batches must be monitored manually and made available for processing by technical units only after the disaster end date. BT 73 is worked in the designated technical unit(s).

# BT 74 - CP 3219A Response

4.19.2.6.41 (09-23-2025) BT 74 - CP 3219A Response All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with Tax Court. It is recommended that CP 3219A Notice agreed responses be built to BT 71, regardless of age for automatic assessment. Cases with conditions which can't be automatically assessed are built to BT 74. Reminder: See IRM 4.19.2.4.6.2, Installment Agreements, when CP 3219A responses contain a Form 9465 or Form 433-D. BT 74 can have different IRS received dates. BT 74 are built by SSN (received date entered for each case) or by using the RECD DATE option on the system (only one received date which applies to all SSNs). The system ages the batch based on the oldest received date assigned to the batch. For instructions on building BT 74, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. Close the batch by taking the following action: Select Close, batch status update to "AB" . Acknowledge the message.

# BT 75 - CP 3219A Unit Suspense

4.19.2.6.42 (03-13-2024) BT 75 - CP 3219A Unit Suspense CP 3219A cases that need special handling are assigned to BT 75. Cases are moved to BT 75 when: A Tax Examiner requires a technical determination from a manager or a work leader on a CP 3219A case. The Tax Examiner refers the case to the manager or work leader for assistance by transferring the case. The system updates the case with an IPC 8E and moves the case to BT 75. A case requires a change due to a Taxpayer Advocate or Telephone inquiry and is requested by a Tax Examiner, see IRM 4.19.2.3.24.

# BT 77 - CP 3219A Unit Research Suspense

4.19.2.6.43 (09-12-2024) BT 77 - CP 3219A Unit Research Suspense The system automatically moves cases assigned IPC 8A to the appropriate Unit Research Suspense based on the SEID of the Tax Examiner who input IPC 8A. BT 77 is the suspense file used while the Tax Examiner waits for the additional research ordered to continue working the case. The research that the Tax Examiner requests is ordered daily by the system. When the requested research is received, scan into the AUR System as "OTR" , See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures. Notify the appropriate Tax Examiner that input IPC 8A (shown in the Remarks field of the research document).

# BT 79 - CP 3219A Defaults

4.19.2.6.44 (09-23-2025) BT 79 - CP 3219A Defaults When the suspense time frame for BT 70 has expired, the cases are SYSTEMICALLY built to BT 79. When BT 79 is updated to "RB" status, the system updates all cases to PC 90, and creates automatic assessment records. BT 79 will be built no later than the control parameters date set by the AUR Coordinator. After the dates set by the AUR Coordinator have passed, cases will be batched into BT 74 or transferred to, with notification sent to a designated Tax Examiner. The assessments need to be input via IDRS. If a response is received after the SSN has been assigned to BT 79 and the batch status has not been updated to "RB" , the system allows the case to be batched to Response BT 71, 72, or 74. Exception: BT 72 is reserved for CP 3219A identity theft responses. As BT 79 is being built, the system identifies case conditions requiring Tax Examiner review. When No Response cases are being systemically batched the system checks for Fallout conditions. See (5) below for additional information on fallout conditions. After WEEK END processing view the Auto-Purge Pull listing. Use the Auto-Purge Pull listing to build into the designated target batch. Note: The fallout conditions listed in (6) below are systemically built to BT 84800-84948. Note: RCC cases will not auto-batch and a message to transfer case to Designated SEID will appear. Send notification to the Designated SEID when transferring case(s). Build cases with the following conditions to BT 84800-948: Condition Build To TC 520 84800 - 84948 TC 540 84800 - 84948 TC 780 84800 - 84948 TC 604 84800 - 84948 PC 77 or an IPC 8M 84800 - 84948 Partial Assessment 84800 - 84948 New Payer/Agent information 84800 - 84948 CP 2000 data is incomplete 84800 - 84948 Letter 2625C 84800 - 84948 IPC 8L with a PC 77 84800 - 84948 Temporary Address 84800 - 84948 Universal View Case Action Needed 84800 - 84948 TC 971 with any of the following AC 501, 504, 505, 506, 522, or 525 84949 - 84999 Cases identified as ARDI notify and transfer the case to designated SEID. Cases with the following message are transferred to and notification sent to the designated SEID for special handling, "ERROR: MI CONDITION PRESENT, TRANSFER CASE TO DESIGNATED SEID- SEE IRM 4.19.3." After all fallout conditions have been built/transferred and notification sent, take the following actions: Update the batch status to "RB" . See IRM 4.19.2.5.2, Batch Status Code for more information. Print the Batch listing. See IRM 4.19.2.10.9, Batch Listings, for information on how to access and print batch listings. Once the batch is in "RB" status, l place listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# BT 81001 - 81499 -BT 81 - Reconsiderations

4.19.2.6.45 (09-23-2025) BT 81001 - 81499 -BT 81 - Reconsiderations BT 81 is used to control, monitor and track correspondence for closed cases received in AUR for reconsideration of the assessment. Cases with PC 80 need to be built separately into BT 81, then inform the AUR Appeals Liaison. BT 81 is worked in the technical units. Tax Examiners assigns IPCs 9X to record actions taken on these cases. Note: Report time spent to sort (first read, copies of CP, rerouting correspondence, etc.) and build closed correspondence to the appropriate program code(s). To build BT 81, see IRM 4.19.2.5.3.2.2, RECON Response Batch Building - BT 81 and BT 83 - TY 2015 and Subsequent. Close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message.

# BT 82 - Reconsideration Suspense - TY 2015 and Subsequent

4.19.2.6.46 (09-23-2025) BT 82 - Reconsideration Suspense - TY 2015 and Subsequent RECON cases that the Tax Examiner determines needs additional action are systemically moved to suspense BT 82 at assignment of IPC 9B, 9E and 9L. When the research is received, scan into the AUR System as "OTR" , See SBSE AUR Clerical Digitization Process, for more information on Ephesoft and AUR system procedures. Notify the Tax Examiner that input IPC 9B, 9E or 9L (shown in the Remarks field on the research document).

# BT 83 - Employee Reconsiderations

4.19.2.6.47 (09-23-2025) BT 83 - Employee Reconsiderations Correspondence for closed cases for tax years 2014 and prior are not scanned and are controlled on IDRS. Correspondence for closed cases for tax years 2015 and subsequent are built into the AUR System. Transfer case(s) to and notify the designated RECON SEID.

# BT 84 - Cases With New Action

4.19.2.6.48 (09-23-2025) BT 84 - Cases With New Action The system identifies cases with "New Actions" that have taken place since the batches and cases were released by the tax examining units. If a response is received after the SSN has been assigned to BT 84 and the batch status has not been updated to "RB" , the system allows the case to be batched to the appropriate response batch using the Digital Images Report. Caution: Don't associate responses to BT 84. Cases will be built to the appropriate response batch. Cases with "New Actions" are built into BT 84 as follows: 84001 - 299 Screening Cases with New Actions 84300 - 448 CP 2501 Cases with New Actions 84449 - 499 CP 2501 Identity Theft Cases with New Actions 84500 - 748 CP 2000 Cases with New Actions 84749 - 799 CP 2000 Identity Theft Cases with New Actions 84800 - 948 CP 3219A Cases with New Actions 84949 - 999 CP 3219A Identity Theft Cases with New Actions As directed, get the cases targeted for BT 84 building. To build BT 84: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch building from the drop-down menu. Select Create, the batch building screen appears. Enter 84 in the Batch Type. When the New Actions window displays, select the specific segment. Enter the SSN of each case. When the maximum volume for the batch has been reached or there are no more cases to be built to the batch or on the designated day, close the batch by taking the following action: Select Close the batch status updates to "AB" . Acknowledge the system message. New Actions from the systemic building of BT 49, 59, and 79 are systemically built to BT 84. To identify the cases that were systemically built to BT 84 during the weekend processing, access the "RB" report see IRM 4.19.2.10.7.2, Rb Auto Purge Batches. Select Close to close the batch. This batch is available for the technical units to work.

# BT 85 - Remail CP 3219A

4.19.2.6.49 (09-23-2025) BT 85 - Remail CP 3219A All undeliverable CP 3219A notices are considered HIGH PRIORITY work and must be handled timely. Note: Issuance of the CP 3219A to the most recent address of record protects the assessment statute CP 3219A returned by the Post Office as undeliverable are targeted to BT 85. To be accepted in BT 85, the case must have a PC 75 and a system identified new address present since the CP 3219A was mailed to the taxpayer. When BT 85 is "RB" 'd, the AUR system automatically generates a request for a new CP 3219A to the new address. When the cases are entered to BT 85, the system marks each case with the appropriate Undeliverable Indicator. The Undeliverable Indicators are: "T" : True Undeliverable, no new address present. The "T" indicator displays in the Action Code field on the Case History Screen. "M" : Remail CP 3219A, a new address has been identified. Undeliverable Spousal and/or POA Notices will not be assigned to BT 85. If batch building by scanning the AUR bar code, the system identifies the Spousal and/or POA notice (indicator) and displays a message. If key entering the SSN, verify the Notice Indicator before entering the SSN - only Notice Indicator 1 will be entered. If the Notice Indicator is 2, 3 or 4, treat as classified waste. Note: You will use the taxpayer(s) name and address on the notice to determine if the notice is a spousal or POA. Declared disaster cases: If Then Building to BT 85 and the disaster already exists The following error message is displayed: "ERROR: DISASTER CASE, SEE IRM FOR FURTHER INSTRUCTIONS." Notify and transfer the case to the designated Tax Examiner for input/re-input of the process code. Note: After input/reinput, the pending process code will allow the case to be built to BT 93. The disaster happens after BT 85 is built When the batch is RB'd the following message is displayed: "NOTE: CHECK DISASTER CSN/SSN LISTING FOR RECENT DISASTER ZIP CODE INPUT." Check the CSN/SSN listing, by batch, to identify cases with a disaster zip code. Notify and transfer the disaster case(s) to the designated Tax Examiner for reinput of the process code. Caution: Ensure the conditions in IRM 4.19.2.3.27.2, Undeliverable CP 3219A, do not apply before transferring to the designated Tax Examiner. To build BT 85: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop down menu. Select Create, the batch building screen appears. Enter 85 in the Batch Type. Scan the AUR bar code or enter the SSN and indicator of each undeliverable CP 3219A. Set aside the undeliverable CP 3219A that don't build to BT 85. When the batch is full, or when there are no more undeliverable CP 3219A's to build or on the designated day, press <F4> to commit. Discard the CP 3219A undeliverable in accordance with classified waste procedures. To finish BT 85 for Undeliverables take the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Add, the batch building screen appears. Enter the five digit batch number. Select Close, the batch status updates to "AB" . Acknowledge the system message. Update the batch to "RB" . See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB" .

# BT 86 - CP 3219A Response Release

4.19.2.6.50 (09-12-2024) BT 86 - CP 3219A Response Release All CP 3219A responses are considered HIGH PRIORITY work, as the taxpayer has limited time to file a petition with U.S. Tax Court. Completed cases from BT 75 and 77 are worked by the Tax Examiner and released in a designated area. To build these cases to BT 86, see IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 46, 66 and 86.

# BT 87 - Partial Agreed CP 3219A

4.19.2.6.51 (09-23-2025) BT 87 - Partial Agreed CP 3219A This batch consists of partially agreed CP 3219A cases closed by the Tax Examiner with an IPC DR or IPC SR. Caution: Don't associate new responses to BT 87. Cases will be transferred to, with a notification sent to the Tax Examiner to work cases(s). When BT 87 is updated to AB status the IPC DR or IPC SR is converted and posts to IDRS as PC 95. When BT 87 is updated to RB status, the AUR system updates PC 95 (with an IPC DR present) to PC 90 and creates automatic assessment records. PC 95 (with an IPC SR present) to PC 87 and creates automatic assessment records. Note: The auto assessment listing does not generate for BT 87. As BT 87 is being built, the system identifies Disaster Zip and Manual Interest. Build the case(s) into Manual Interest BT 61. For additional information, see IRM 4.19.2.6.30, BT 61 - Manual Interest/Rejects. To build BT 87, see IRM 4.19.2.5.3.5, Batch Building BT 67 and 87. Print and place listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# BT 88 - Reconsideration Cases With No Assessments

4.19.2.6.52 (09-23-2025) BT 88 - Reconsideration Cases With No Assessments Correspondence for closed cases from BT 9600X for tax years 2015 and subsequent can be built into BT 88001 - 88999. BT 88 is used to control, track and count correspondence for closed cases received in AUR which don't require an assessment. Cases will be built into BT 88 based on the Recon issue code selected. To build BT 88 see IRM 4.19.2.5.3.2.3, RECON Response Batch Building - BT 88 - Reconsideration Cases With No Assessments. When BT 88 is updated to "RB" status, cases are updated to IPC 9I for tax year 2021 and prior or IPC 9C for tax years 2022 and subsequent and moved to BT 96002.

# BT 89001 - Bankruptcy Suspense Cases

4.19.2.6.53 (03-13-2024) BT 89001 - Bankruptcy Suspense Cases Cases are automatically assigned to BT 89001 when PC "98" is assigned. The system moves cases into this batch when the Tax Examiner commits the PC. The cases in BT 89001 are monitored by the Bankruptcy Tax Examiner.

# BT 89002 (TY 24 and Subsequent) Fraud Referral Suspense

4.19.2.6.54 (09-23-2025) BT 89002 (TY 24 and Subsequent) Fraud Referral Suspense When the Tax Examiner determines a case meets potential fraud criteria, IPC "F2" , is assigned. The AUR System automatically moves cases with this IPCs to Fraud Referral Suspense BT 94 during systemic batch disassembly. BT 89002 is monitored by the Functional Fraud Coordinator.

# BT 89003 - Identity Theft Suspense Batch

4.19.2.6.55 (09-23-2025) BT 89003 - Identity Theft Suspense Batch For TY 23 and prior, cases are automatically assigned to BT 89003 when IPC "SI" is assigned. The system moves cases into this batch when the Tax Examiner commits the IPC. For TY 24 and subsequent, cases are automatically assigned to BT 89003 when IPC "T3" is assigned. The system moves cases into this batch when the Tax Examiner commits the IPC. The cases in BT 89003 are monitored by the AUR IDT liaison.

# BT 89004 - (TY 23 and Prior) CP 3219A Suspense - MFJ - Only One Taxpayer Signature on Consent

4.19.2.6.56 (09-23-2025) BT 89004 - (TY 23 and Prior) CP 3219A Suspense - MFJ - Only One Taxpayer Signature on Consent CP 3219A cases for jointly filed returns where only one Taxpayer has signed consent to the tax increase are suspended in BT 89004. When IPC "S3" is assigned cases are automatically moved to BT 89004 after PC verification and the batch status is updated to "RB" . The cases in BT 89004 are monitored by the designated Tax Examiners.

# BT 89004 - (TY 24 and Subsequent) CP 2000 and CP 3219A - MFJ - Only One Taxpayer Signature on Consent

4.19.2.6.57 (09-23-2025) BT 89004 - (TY 24 and Subsequent) CP 2000 and CP 3219A - MFJ - Only One Taxpayer Signature on Consent CP 2000 and CP 3219A cases for jointly filed returns where only one Taxpayer has signed consent to the tax increase are suspended in BT 89004. When IPC "S6" is assigned cases are automatically moved to BT 89004 after PC verification and the batch status is updated to RB. The cases in BT 89004 are monitored by the designated Tax Examiners.

# BT 89005 - (TY 23 and Prior) CP 2000 Suspense - MFJ - Only One Taxpayer Signature on Consent

4.19.2.6.58 (09-23-2025) BT 89005 - (TY 23 and Prior) CP 2000 Suspense - MFJ - Only One Taxpayer Signature on Consent CP 2000 cases for jointly filed returns where only one Taxpayer has signed consent to the tax increase are suspended in BT 89005. When IPC "S6" is assigned cases are automatically moved to BT 89005 after PC verification and the batch status is updated to "RB" . The cases in BT 89005 are monitored by the designated Tax Examiners.

# BT 89005 - (TY 24 and Subsequent) CP 3219A Statutory Suspense - Only One TP Filed Petition

4.19.2.6.59 (09-23-2025) BT 89005 - (TY 24 and Subsequent) CP 3219A Statutory Suspense - Only One TP Filed Petition cases for jointly filed returns where only one Taxpayer has filed a petition with the U.S. Tax Court are suspended in BT 89005. When IPC "S8" assigned cases are automatically moved to BT 89005 after PC verification and the batch status is updated to RB. The cases in BT 89005 are monitored by the designated Tax Examiners.

# BT 89006 - (TY 23 and Prior) CP 3219A Suspense - MFJ - Only One Taxpayer Filed Petition

4.19.2.6.60 (09-23-2025) BT 89006 - (TY 23 and Prior) CP 3219A Suspense - MFJ - Only One Taxpayer Filed Petition CP 3219A cases for jointly filed returns where only one Taxpayer has filed a petition with the U.S. Tax Court are suspended in BT 89006. When IPC "S8" is assigned cases are automatically moved to BT 89006 after PC verification and the batch status is updated to "RB" . The cases in BT 89006 are monitored by the designated Tax Examiners.

# BT 89006 - (TY 24 and Subsequent) - Special Project A

4.19.2.6.61 (09-23-2025) BT 89006 - (TY 24 and Subsequent) - Special Project A Cases identified by HQ Policy are used for Special projects. When IPC "A6" is assigned, cases are automatically moved to BT 89006. The cases in BT 89006 are monitored by the designated Special Project Tax Examiner.

# BT 89007 - (TY 24 and Subsequent) - Special Project B

4.19.2.6.62 (09-23-2025) BT 89007 - (TY 24 and Subsequent) - Special Project B Cases identified by HQ Policy are used for Special projects. When IPC "B7" is assigned, cases are automatically moved to BT 89007. The cases in BT 89007 are monitored by the designated Special Project Tax Examiner.

# BT 89008 - (TY 24 and Subsequent) - Special Project C

4.19.2.6.63 (09-23-2025) BT 89008 - (TY 24 and Subsequent) - Special Project C Cases identified by HQ Policy are used for Special projects. When IPC "C8" is assigned, cases are automatically moved to BT 89008. The cases in BT 89008 are monitored by the designated Special Project Tax Examiner.

# BT 89009 - (TY 24 and Subsequent) - Special project D

4.19.2.6.64 (09-23-2025) BT 89009 - (TY 24 and Subsequent) - Special project D Cases identified by HQ Policy are used for Special projects. When IPC "D9" is assigned, cases are automatically moved to BT 89009. The cases in BT 89009 are monitored by the designated Special Project Tax Examiner.

# BT 90, 91 and 92 - Employee Cases

4.19.2.6.65 (09-01-2014) BT 90, 91 and 92 - Employee Cases Employee cases are suspended and worked from BT 90, 91, and 92 by designated employees.

# BT 93 - Declared Disaster

4.19.2.6.66 (09-23-2025) BT 93 - Declared Disaster Cases identified, usually by the system, as meeting disaster criteria are built into BT 93. These cases remain in BT 93 until the system expiration date is met and the next action can be taken on the case. BT 93 requires an expiration date. After the first SSN is entered into the batch, the system assigns the appropriate date. Only one expiration date can be assigned to a batch. Cases meeting disaster criteria are built into BT 93 as follows: 93001-299 Screening Disaster Suspense 93300-399 CP 2501 Disaster Suspense 93400-699 CP 2000 Disaster Suspense 93700-799 CP 2000 and CP 3219A Prep Disaster Suspense 93800-899 CP 3219A Disaster Suspense 93900-999 CP 3219A Default Suspense Note: Disaster batches can't be closed until after the expiration date. These batches need to be held and monitored until the date has expired. These batches are processed by clerical and don't require a technical unit to work them. To build BT 93: Select the tax year from the AUR Year menu. Select Close from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Enter 93 in the Batch Type. When the Disaster Suspense window displays, select the specific segment. Note: The system assigns the specific batch number - record it for later use. Scan the AUR bar code or enter each SSN. The system alerts when a work unit is complete. When all cases are entered, press <F4> to commit. After the expiration date has passed, clerical continues processing the batches to allow the next action to be taken on the cases. Once the disaster expiration date has passed, take the following actions to continue processing: Close the batch using the Close menu option. The system updates the batch status to "AB" . Update the batch status to "BF" , see IRM 4.19.2.5.2, Batch Status Codes. PC verify the batch, see IRM 4.19.2.7.1, Verification of Process Codes. Update the batch status to "RB" , see IRM 4.19.2.5.2, Batch Status Codes. Note: When the batch status is updated to RB there will be conditions present that will not allow the update. Because disaster batches are held for an extended period (until the disaster end date) there will be cases with new transactions, Payer/Agent, Action Required, etc., present. If any of these conditions are present the Cases in Error Screen displays, see IRM 4.19.2.7.2, Cases In Error. After the error conditions have been resolved: Update the batch status to RB. Disassemble the batch by releasing the cases to the appropriate area based on the PC/IPC. For additional information, see the specific PC/IPC subsection in IRM 4.19.2.8, Process Code Definitions, and IRM 4.19.2.9, Internal Process Code Definitions.

# BT 94 - (TY 23 and Prior) Fraud Referral Suspense

4.19.2.6.67 (09-23-2025) BT 94 - (TY 23 and Prior) Fraud Referral Suspense When the Tax Examiner determines a case meets potential fraud criteria, IPC 0F, 3F, 6F, or 8F is assigned. The AUR System automatically moves cases with these IPCs to Fraud Referral Suspense BT 94 during systemic batch disassembly. BT 94 is monitored by the Functional Fraud Coordinator.

# BT 95 - Review

4.19.2.6.68 (09-23-2025) BT 95 - Review Use the Notice Letter Weekly Report to select batch(es) for the CP 2000 Notice Review. This report can be viewed and needs to be worked on a weekly basis. The batch(es) will be the last listed on the report, in other words, the batch(es) containing those cases updated to "RB" status the previous week. Note: If CP 2000 notices are being generated for multiple tax years (for example, 2023 and 2024), each tax year must be sampled separately per (2) below and reviewed. Use the chart below to determine the sample size and "skip" interval to select the cases. To determine the skip interval divide the total volume by the sample size. Counting every case to identify the sample is not necessary as long as the sampled cases are selected at regular approximated intervals. Start each weeks sample at a different point in the notice date, for example, at approximately the 10th case, then the 5th, then the 15th, and so on. If the Notice volume is between: And Sample below volume of cases: 7,501 greater than 7,501 187 2,001 7,500 183 1,001 2,000 172 501 1,000 158 301 500 137 201 300 116 151 200 97 115 150 84 1 114 100% or 84, whichever is less Cases are assigned to BT 95 by key entry. There are six types of review batches. They are: BT 95001-199: Reserved BT 95200-399: CP 2000 Notice Review BT 95400-499: Reserved BT 95500-599: CP 2000 Sort Code Review BT 95600-799: Pre CP 3219A Notice Review BT 95800-999: CP 3219A Recomp/Sort Code Review To build BT 95: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Batch Building from the drop-down menu. Select Create, the batch building screen appears. Enter 95 in the Batch Type. When the Review Type window displays, select the specific segment. Note: The system assigns the specific batch number - record it for later use. Enter each SSN. When all cases are entered, press <F4> to commit. Once the maximum volume has been reached, or the volume of the batch is at a point where the user does not want to add additional SSNs, close the batch by taking the following action: Select Close, the batch status updates to "AB" . Acknowledge the system message. The batch is ordered and worked by the designated technical unit(s). Once the batch is completed by technical, update the batch to "RB" . See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status to "RB" .

# BT 96 - Closure

4.19.2.6.69 (09-23-2025) BT 96 - Closure The system automatically moves cases with closing process codes to BT 96 during system disassembly. BT 96 has been segmented to identify cases that have been through the RECON process: BT 96001 - designates a closed case. BT 96002 - designates a RECON case.

# General Batch Disassembly

4.19.2.7 (09-23-2025) General Batch Disassembly Disassembly is the function of verifying PCs and distributing cases to their appropriate destinations based on those PCs. Instructions for established AUR systemic handling for each PC are found at IRM 4.19.2.8, Process Code Definitions, and for each IPC see IRM 4.19.2.9, Internal Process Code Definitions. Note: Transfers (closures) to areas outside AUR are routed.

# Verification of Process Codes

4.19.2.7.1 (09-23-2025) Verification of Process Codes The process codes input must adhere to systemic consistency checks. A PC in this context includes both Process Codes and Internal Process Codes. See Exhibit 4.19.2-3, Process Codes, for a list of the PCs. See Exhibit 4.19.2-2, Internal Process Codes which lists IPCs. The batch status must be "BF" . Use the Verify PC Screen to verify the PC and use the SHOW PC's option in the Verification process. Note: PC verify is no longer required or available for screening batches. Verify the process codes by taking the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Verify pc. Enter the five digit batch number. Select Show PCs. Press <Enter> and follow system prompts. The system identifies the following error conditions during the verification of process codes: New Transactions: Batch the case(s) to BT 84 or transfer/notify to a designated SEID. Payer/Agent: Batch the case(s) to BT 84 or transfer/notify to a designated SEID. Case Requested: Work these cases according to the Request case instructions. See IRM 4.19.2.3.22, Request Case. Statute Imminent:These cases require priority handling. Transfer and notify the designated SEID. Disaster ZIP: Batch the cases into the appropriate BT 93. New Note: Transfer to and notify the Coordinator or designated SEID. Process codes will or will not have an associated assessment. If there is an auto assessment associated with the case, a warning message displays to assist in the physical sort of the cases. An assessment document prints if the Tax Examiner inputs a manual assessment. See IRM 4.19.2.3.3, Assessments, for additional information. Note: When the COMPLETE option is selected, the system automatically prints the Auto Assessment Report and/or the Manual Assessment Documents. If the report does not automatically print, see IRM 4.19.2.10.6, Auto Assessment Report, for information on printing the report. Once verification of the process codes has been completed for the batch, place the batch in "RB" status. See IRM 4.19.2.5.2, Batch Status Codes, for information on how to update the batch status.

# Cases in Error

4.19.2.7.2 (09-12-2024) Cases in Error When the batch status is updated to "RB" , the system displays the Cases in Error Screen if error conditions are present. The Cases In Error Report can be viewed from either the Main Reports menu or the Batch Status/Location menu. For additional information about the report, see IRM 4.19.2.10.10, Cases In Error Report. An (*) indicates which error conditions are present. An SSN can have one or more error conditions present. The following conditions prevent the system from updating the batch status to "RB" : Error Condition Definition Action NO PC No PC assigned to the case Transfer case(s) to and notify the designated SEID. NEW TRN New transaction is present on the case Batch the case(s) to BT 84 or transfer/notify to a designated SEID. NOT VER PC has not been verified. Transfer case(s) to and notify the designated SEID. PYR AGT New Payer Agent information is present on the case. Batch the case(s) to BT 84 or transfer/notify to a designated SEID. REQUEST The case has been requested by another user. Work these cases according to the instructions in IRM 4.19.2.3.22, Request Case. OVER 100K The tax increase is over $100,000 and requires review Transfer case(s) to and notify the designated SEID. SPC PAR A special paragraph needs to be reviewed Transfer case(s) to and notify the designated SEID. LTR PAR A special paragraph on a correspondex letter needs to be reviewed Transfer case(s) to and notify the designated SEID. ACT REQ Action required based on universal access Transfer case(s) to and notify the designated SEID. DIS ZIP Disaster zip code present. Build case(s) into appropriate batch type. Note: CHECK DISASTER CSN/SSN LISTING FOR RECENT DISASTER ZIP CODE INPUT: Message is displayed at RB of BT 38, 51, 68, 71 and 85 when cases in the batch are systemically identified as in a declared disaster area zip code. See IRM 4.19.2.6.11, BT 38 - Remail CP 2000/Recomp – General, IRM 4.19.2.6.23, BT 51 - CP 2000/Recomp Agreed Response, IRM 4.19.2.6.36, BT 68 - Manual CP 3219A PREP – General, IRM 4.19.2.6.38, BT 71 - CP 3219A Agreed Responses and IRM 4.19.2.6.49, BT 85 - Remail CP 3219A, for additional information. STAT IMM Statute is imminent. Transfer case(s) to and notify the designated SEID. PEN WAIV Penalty waived, not waived or no request cases note missing from case. Transfer case(s) to and notify the designated SEID. STOL ID Stolen ID indicators present. Transfer case(s) to and notify the designated SEID. DIG RESP Indicates that there is a digital response that needs to be reviewed by the Tax Examiner. Transfer case(s) to and notify the designated SEID. After the error conditions have been resolved, update the batch status to "RB" . See IRM 4.19.2.5.2, Batch Status Codes.

# Release Batch

4.19.2.7.3 (09-23-2025) Release Batch After all the PCs have been verified on all SSNs within the batch, the batch status must be updated to "RB" . Caution: Ensure that once begun, all actions to complete the update to "RB" are completed - through <F4> (commit). Failure to do so prevents other users from using the Update Status to "RB" . To update the batch status to "RB" , see IRM 4.19.2.5.2, Batch Status Codes. The system assigns the date for the Notices/Letters being released. Note: The suspense summary screen automatically displays when RB has been committed. The system will refile PC 95 and IPCs 6X, 8L, 8M, 8S, and RF cases in the original notice date/CSN order.

# Printing of Case Contents

4.19.2.7.4 (09-23-2025) Printing of Case Contents Based on the PC (14, 44, 46, 72, 76, and 80) the system generates the following case contents for downloading/printing: Tax Account Information Returns Case Notes Case History CP 2000 Notice CP 2501 Notice CP 3219A Notice Letters The system indicates if there are manual assessment documents in the batch to print. See IRM 4.19.2.3.3, Assessments, for additional information. After verification of the process codes and before the batch status is updated to "RB" : Select Open, the report opens in a Microsoft Edge Window. Select File from the menu. Select Print from the drop-down menu. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report. Press <F8> to exit. Associate the printed information with the applicable case. To download/print the case contents: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Print from the Control menu. Select Case contents from the drop down menu. Select the appropriate option(s) (listed in (4) below) from the pull-right menu. Select Open, the report opens in a Microsoft Edge Window. Select File from the menu. Select Print from the drop-down menu. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report. Press <F8> to exit. When the Case contents option is selected, a pull-right menu appears which allows the user to select from the following options: Case Histroy Case Note CP2000 Notice CP2000 Response CP2501 Notice Info Return Letter History Statutory Notice Tax Account Update Suspense Note: AUR can download/print notices from the case history screen. See IRM 4.19.2.3.13, Docketed Appeals, for information on printing CP 3219A notices which are not available on AUR. For information on printing case contents from eGain for TDC cases, refer to Saving eGain Case Contents to PDF, located on the AUR Research Portal.

# Process Code Definition

4.19.2.8 (09-01-2003) Process Code Definition Process Codes (PC) consist of two numeric characters. Process codes reflecting program selection, notice and amended notice issuance, assessments, and closures are uploaded to IDRS. The AUR system provides an automatic upload of PC updates to IDRS when the batch is in "DC" (Disassembly Complete) status. Process codes are associated with the Transaction Code (TC) 922 on IDRS. Each PC posted to IDRS updates the TC 922 date.

# Process Codes 01-09

4.19.2.8.1 (09-01-2010) Process Codes 01-09 Most of the PCs in this group are "Reserved" . See Exhibit 4.19.2-3, Process Codes, for brief explanations of PCs 01-09.

# Process Code 10 (DUP TIN Closure)

4.19.2.8.2 (09-23-2025) Process Code 10 (DUP TIN Closure) Tax Examiners assign PC 10 when there is an indication that a duplicate filing by secondary taxpayer is on file. This is a closing PC. When the batch is disassembled: Verify the volume. Place listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste. .

# Process Codes 11-13 (Campus Examination Transfer/Closure)

4.19.2.8.3 (09-23-2025) Process Codes 11-13 (Campus Examination Transfer/Closure) Tax Examiners assign PC 11, 12, and 13 when it is determined the case(s) needs to be closed and case contents transferred to Campus Examination. When the batch has been disassembled: Verify the volume. Place the listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 14 (Fraud Transfer/Closure)

4.19.2.8.4 (09-12-2024) Process Code 14 (Fraud Transfer/Closure) The Functional Fraud Coordinator assigns PC 14 when the Examination Operation has determined that potential Fraud exists.

# Process Code 15 (Military Action and Disaster/Closure)

4.19.2.8.5 (09-23-2025) Process Code 15 (Military Action and Disaster/Closure) Tax Examiners assign PC 15 for Military Action and Disaster cases. If the Tax Examiner inputs an assessment, the system creates either an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. Caution: If there is no manual or automatic assessment record for a case, transfer the case to and notify the Tax Examiner who assigned the PC for input of a TC 290-0.

# Process Code 16 (Headquarters Identified Program Problems/Closure)

4.19.2.8.6 (09-28-2021) Process Code 16 (Headquarters Identified Program Problems/Closure) Tax Examiners or the AUR system assigns PC 16 to cases that Headquarters has identified as having some type of associated program problem. The cases are not worked. This PC is only used at the direction of Headquarters. Clerks can assign this PC at the direction of the AUR Coordinator or Clerical Manager. When the batch is disassembled, verify the volume.

# Process Code 17 (IDTVA)

4.19.2.8.7 (09-23-2025) Process Code 17 (IDTVA) Tax Examiners assign PC 17 to cases that are being closed to Identity Theft Victims Assistance (IDTVA). This PC is only used for cases that are being closed to the IDTVA. The AUR IDT liaison will provide clerical with a listing of cases that were closed to the IDTVA with PC 17.

# Process Code 18 (Killed in Terrorist Actions (KITA), Hostage (HSTG) and Killed in Action (KIA) Cases/Closure)

4.19.2.8.8 (09-23-2025) Process Code 18 (Killed in Terrorist Actions (KITA), Hostage (HSTG) and Killed in Action (KIA) Cases/Closure) Tax Examiners assign PC 18 to cases identified as KITA or HSTG. When the batch is disassembled, verify the volume.

# Process Code 20 (Adjustment to Withholding/Excess Social Security Tax/Additional Medicare Tax Withheld - Closure)

4.19.2.8.9 (09-23-2025) Process Code 20 (Adjustment to Withholding/Excess Social Security Tax/Additional Medicare Tax Withheld - Closure) Tax Examiners assign PC 20 when it has been determined that an adjustment to withholding, excess social security, and/or additional Medicare Tax withheld is appropriate. These cases can be processed without issuing an AUR notice (no tax increase above tolerance involved). The system creates either an automatic assessment record or a manual assessment record and prompts for the auto assessment list to be printed if there are PC 20 cases in the batch. See IRM 4.19.2.3.3, Assessments, for additional information. Caution: If there is no manual or automatic assessment record for a case, transfer the case to and notify the Tax Examiner who assigned the PC for input of a TC 290-0.

# Process Codes 21-24, and 28-29 (Pre-Notice Closures)

4.19.2.8.10 (09-23-2025) Process Codes 21-24, and 28-29 (Pre-Notice Closures) Tax Examiners assign PCs 21-24, or 28-29 when the discrepancy has been resolved before a notice is issued. When the batch is disassembled: Verify the volume. Place the listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 25 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4.19.2.8.11 (09-12-2024) Process Code 25 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Tax Examiners assign PC 25 when it has been determined the screening case needs to be closed and the case contents transferred to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

# Process Code 26

4.19.2.8.12 (09-23-2025) Process Code 26 AUR IDT liaison assigned PC 26 to cases that are being closed to Identity Theft Victims Assistance. This PC is only used for cases expired in IDTVA after 120 days. The AUR IDT liaison will provide clerical with a listing of cases that were closed to IDTVA with PC 26.

# Process Code 27 (Pre Notice Closure)

4.19.2.8.13 (09-23-2025) Process Code 27 (Pre Notice Closure) Tax Examiners assign PC 27 for complex issues or when the case is being closed due to a bankruptcy issue. When the batch has been disassembled: Verify the volume. Place the listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 30/30A (CP 2501/Amended CP 2501)

4.19.2.8.14 (09-12-2024) Process Code 30/30A (CP 2501/Amended CP 2501) Tax Examiners assign PC 30/30A when it has been determined that a CP 2501 /Amended CP 2501 Notice should be issued. The system automatically moves cases to BT 40 and assigns a new CSN after PC verification and the batch status is updated to "RB" .

# Process Code 31 (Auto Notice Screen Out)

4.19.2.8.15 (10-03-2019) Process Code 31 (Auto Notice Screen Out) Cases systemically closed through the auto notice programming have PC 31 assigned. No clerical action is needed on these cases.

# Process Code 34 (CP 2000 Not Mailed After CP 2501)

4.19.2.8.16 (09-29-2022) Process Code 34 (CP 2000 Not Mailed After CP 2501) When Tax Examiners determines a CP 2000 Notice should NOT be mailed after a CP 2501 the system automatically assigns PC 34. This PC is not part of the verification process.

# Process Codes 35, 36 and 38 (Campus Examination Transfer/Closure)

4.19.2.8.17 (09-23-2025) Process Codes 35, 36 and 38 (Campus Examination Transfer/Closure) Tax Examiners assign PC 35, 36 and 38 when it has been determined the case(s) needs to be closed and the case contents transferred to Campus Examination. If the Tax Examiner inputs an assessment, the system creates either an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. If an assessment is present when the batch has been disassembled: Verify volume. Print the Auto Assessment listing. Ensure the Auto Assessment listing is placed in the designated area for PAS sampling. After the PAS sample has been completed, send the case(s) to Exam, discard listings and treat as classified waste. If there is no assessment when the batch has been disassembled: Verify the volume and place the listing in the designated area for PAS sampling. After the PAS sample has been completed discard listings and treat as classified waste.

# Process Codes 37 (CP 2501 Agreed)

4.19.2.8.18 (09-23-2025) Process Codes 37 (CP 2501 Agreed) The system updates cases from BT 67 with a previous IPC of CR to PC 37 when the batch is updated to "RB" status. The system creates an automatic assessment record on cases closed with PC 37. Note: After the dates in the control parameters have passed, the adjustment must be input via IDRS, transfer the case back to the SEID who worked the case last.

# Process Code 39 (Agreed CP 3219A - One Taxpayer Agreed at a Later Date - Account Split)

4.19.2.8.19 (09-23-2025) Process Code 39 (Agreed CP 3219A - One Taxpayer Agreed at a Later Date - Account Split) Tax Examiners assign PC 39 when on a jointly filed return in the CP 3219A phase, the taxpayers signed consent on two different dates and MFT 31 modules are present. In this situation, assessments must be made to MFT 30 and to the MFT 31 accounts, which were created for each taxpayer. When the batch has been disassembled: Verify the volume. Verify each case per the Auto Assessment listing. Ensure the cases and the Auto Assessment listing are together and place in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 44 (Fraud Transfer/Closure)

4.19.2.8.20 (10-03-2019) Process Code 44 (Fraud Transfer/Closure) The Functional Fraud Coordinator assigns PC 44 when the Examination Operation has determined that potential Fraud exists.

# Process Code 46 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4.19.2.8.21 (09-23-2025) Process Code 46 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Tax Examiners assign PC 46 when it has been determined the CP 2501 case will be transferred to the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If the Tax Examiner inputs an assessment, the system creates an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. If an assessment is present when the batch has been disassembled: Verify volume. Print the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, send the cases to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, discard listings and treat as classified waste.

# Process Codes 47, 51, and 52 (CP 2501 Closures)

4.19.2.8.22 (09-23-2025) Process Codes 47, 51, and 52 (CP 2501 Closures) Tax Examiners assign PCs 47, 51, and 52 when the taxpayer response to a CP 2501 resolves the discrepancy. If the Tax Examiner inputs an assessment, the system creates an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. Caution: If there is no manual or automatic assessment record for a case, transfer the case to and notify the Tax Examiner who assigned the PC for input of a TC 290-0. If an assessment is present when the batch has been disassembled: Verify volume. Print the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste. . If there is no assessment when the batch has been disassembled: Verify the volume. Place in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 48 (HQ Identified-No Change Closure)

4.19.2.8.23 (08-07-2018) Process Code 48 (HQ Identified-No Change Closure) Tax Examiners assign PC 48 to cases that Headquarters has identified as having some type of associated program problem. AUR case processing stops. This PC is only used at the direction of Headquarters. When the batch has been disassembled, verify the volume.

# Process Code 53 (1040X Closures)

4.19.2.8.24 (09-23-2025) Process Code 53 (1040X Closures) Tax Examiners assign PC 53 when taxpayer's amended return has been accepted in response to a CP 2501. The system creates an automatic or manual assessment record on cases closed with PC 53. See IRM 4.19.2.3.3, Assessments, for additional information. When the batch has been disassembled: Verify the volume. Print the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 54 (CP 2501 Notice Not Mailed)

4.19.2.8.25 (09-23-2025) Process Code 54 (CP 2501 Notice Not Mailed) Tax Examiners assign PC 54 when it has been determined that the CP 2501 Notice should not be mailed. The Tax Examiner will then enter PCs 10-15, 18, 20-22, 24-29, 30, or 55 as appropriate. This PC is not part of the verification process.

# Process Code 55 (CP 2000)

4.19.2.8.26 (10-28-2024) Process Code 55 (CP 2000) Tax Examiners assigns PC 55 when it has been determined that the case requires a CP 2000 Notice. The system automatically moves cases to BT 50 and assigns a new CSN after PC verification and the batch is updated to status "RB" .

# Process Code 55A (Amended CP 2000)

4.19.2.8.27 (10-28-2024) Process Code 55A (Amended CP 2000) Tax Examiners assign PC 55A when it has been determined that the case requires an Amended CP 2000 Notice. The AUR System automatically moves these cases to BT 55 and assigns a new CSN after PC verification and the batch status is updated to "RB" .

# Process Code 57 or 57A (CP 2000 or Amended CP2000 After a CP 2501)

4.19.2.8.28 (10-28-2024) Process Code 57 or 57A (CP 2000 or Amended CP2000 After a CP 2501) Tax Examiners assign PC 57 or 57A when it has been determined from the taxpayer's CP 2501 response that a CP 2000 Notice is now required. The system automatically moves cases to BT 55 and assigns a new CSN when the Tax Examiner assigns a PC 57 or 57A to the case(s) after PC verification and the batch status is updated to "RB" .

# Process Code 58 (CP 2000 Notice Not Mailed)

4.19.2.8.29 (09-23-2025) Process Code 58 (CP 2000 Notice Not Mailed) PC 58 is systemically assigned when the Tax Examiner has determined that the CP 2000 Notice should not be mailed. This PC is not part of the verification process.

# Process Code 59 or 59A (Recomputed or Amended Recomputed CP 2000)

4.19.2.8.30 (09-23-2025) Process Code 59 or 59A (Recomputed or Amended Recomputed CP 2000) Tax Examiners assign PC 59 or 59A to cases when it has been determined that a Recomputed CP 2000 or Amended Recomputed CP 2000 should be issued. This determination is based on an evaluation of the taxpayer's CP 2000 response. The system automatically moves these cases to BT 55 and assigns a new CSN after PC verification and the batch is updated to status "RB" .

# Process Code 60 (Amended/Recomputed CP 2000 Not Mailed)

4.19.2.8.31 (09-23-2025) Process Code 60 (Amended/Recomputed CP 2000 Not Mailed) PC 60 is systemically assigned to cases when the Tax Examiner has determined that the Amended/Recomp CP 2000 should not be mailed. This PC is not part of the verification process.

# Process Code 62 (Non-petitioning Spouse Agreed)

4.19.2.8.32 (09-23-2025) Process Code 62 (Non-petitioning Spouse Agreed) Tax Examiners assign PC 62 when on a jointly filed return in CP 3219A phase, only one taxpayer files a petition with the U.S. Tax Court and the non-petitioning spouse signed consent. In this situation, the agreed assessment for the non-petitioning spouse must be posted to MFT 30 and to MFT 31, as appropriate. When the batch has been disassembled: Verify the volume. Verify each case per the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Codes 63, 64 and 66 (Campus Examination Transfers/Closure)

4.19.2.8.33 (09-23-2025) Process Codes 63, 64 and 66 (Campus Examination Transfers/Closure) Tax Examiners assign PC 63, 64 and 66 when it has been determined that the case needs to be closed and the case contents transferred to Campus Examination. If the Tax Examiner inputs an assessment, the system creates either an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. If an assessment is present when the batch has been disassembled: Verify volume. Print the Auto Assessment listing. Place Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, send the return(s) to the Examination Operation, discard listings and treat as classified waste. If there is no assessment when the batch has been disassembled: Verify the volume and place in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 65 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4.19.2.8.34 (09-23-2025) Process Code 65 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Tax Examiners assign PC 65 to cases when it is determined that the case needs to be closed and the case contents transferred to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If the Tax Examiner inputs an assessment, the system creates either an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. If an assessment is present when the batch has been disassembled: Verify volume. Print the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 67 (Agreed CP 2000)

4.19.2.8.35 (09-23-2025) Process Code 67 (Agreed CP 2000) Tax Examiners assign PC 67 when the taxpayer is in full agreement with the CP 2000 Notice. The system updates all cases to PC 67 when BT 51 or BT 67 is updated to "RB" status. The system creates an automatic assessment record on cases closed with PC 67. See IRM 4.19.2.6.23, BT 51 - CP 2000/Recomp Agreed Response. Note: After the dates in the control parameters have passed, the adjustment must be input via IDRS, transfer the case back to the SEID who worked the case last. When the batch has been disassembled: Verify the volume. Verify each case per the Batch listing. Place the Batch listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 68 (Partially Agreed/Adjustment to Prepayment Credits CP 2000)

4.19.2.8.36 (09-23-2025) Process Code 68 (Partially Agreed/Adjustment to Prepayment Credits CP 2000) Tax Examiners assign PC 68 when: There is no change to tax and an adjustment to prepayment credits (Withholding and/or Excess Social Security Tax) is needed. The CP 2000 History data is incomplete and an assessment is needed. There are over 8 credit references that need assessed. Based on assignment of PC 68, the system creates either an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. When the batch has been disassembled: Verify the volume. Verify each case per the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 69 (Taxpayers Agreed on Different Dates - Account Split)

4.19.2.8.37 (09-23-2025) Process Code 69 (Taxpayers Agreed on Different Dates - Account Split) Tax Examiners assign PC 69 when on a jointly filed return in CP 2000 phase, MFT 31 modules are present and the taxpayers signed consent on two different dates, or the criteria is met to close the case as Partially Agreed. In these situations, assessments must be made to MFT 30 and to the MFT 31 accounts, which were created for each taxpayer. When the batch has been disassembled: Verify the volume. Verify each case per the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Codes 70, 71, 73 and 74 (CP 2000 No Change Closure)

4.19.2.8.38 (09-23-2025) Process Codes 70, 71, 73 and 74 (CP 2000 No Change Closure) Tax Examiners assign PC 70, 71, 73 and 74 when the discrepancy is resolved using the response submitted by the taxpayer. If the Tax Examiner inputs an assessment (TC 290-0), the system creates an automatic or manual assessment record to refund any payment received from the taxpayer. See IRM 4.19.2.3.3, Assessments, for additional information. Caution: If there is no manual or automatic assessment record for a case, transfer the case to and notify the Tax Examiner who assigned the PC for input of a TC 290-0. If an assessment is present when the batch has been disassembled: Verify volume. Print the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste. If there is no assessment when the batch has been disassembled: Verify the volume. Place listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 72 (Fraud Transfer/Closure)

4.19.2.8.39 (09-12-2024) Process Code 72 (Fraud Transfer/Closure) The Functional Fraud Coordinator assigns PC 72 when the Examination Operation has determined that potential Fraud exists.

# Process Code 75 (CP 3219A)

4.19.2.8.40 (09-23-2025) Process Code 75 (CP 3219A) PC 75 is assigned when: The Tax Examiner has determined a CP 3219A is required. Undeliverable or systemic no response BT 59 is RB'd.

# Process Code 75A (CP 3219A Amended)

4.19.2.8.41 (09-12-2024) Process Code 75A (CP 3219A Amended) When the Post Office returns CP 3219A as undeliverable, they are input to BT 85. These cases are currently in PC 75. If the system identifies a new address for the case since the CP 3219A was mailed to the taxpayer, the case is accepted into BT 85. The Case History Screen displays an "M" , for the first PC 75, to designate a remailed notice, in the Action Code field of the screen. The system automatically moves these cases to BT 70 during the systemic disassembly process of BT 85.

# Process Code 76 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4.19.2.8.42 (09-23-2025) Process Code 76 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Tax Examiners assign PC 76 to cases when it is determined that the case needs to be closed and the case contents transferred to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If the Tax Examiner inputs an assessment, the system creates either an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. If an assessment is present when the batch has been disassembled: Verify volume. Print the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, send the returns to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, discard listings and treat as classified waste.

# Process Code 77

4.19.2.8.43 (09-23-2025) Process Code 77 Tax Examiners assign PC 77 when it has been determined a manual CP 3219A is required. This CP 3219A is generated manually. When the batch has been disassembled: Verify the PC volume. Build to BT 68. For additional information, see IRM 4.19.2.6.36, BT 68 Manual CP 3219A PREP- General.

# Process Code 78 (CP 3219A Rescinded)

4.19.2.8.44 (03-13-2024) Process Code 78 (CP 3219A Rescinded) Tax Examiners assign PC 78 when a case has an incorrect CP 3219A, or a CP 3219A was issued in error. Note: If PC 78 is present, contact the AUR Coordinator. This PC is not part of the verification process.

# Process Code 79 (CP 3219A Not Mailed)

4.19.2.8.45 (09-23-2025) Process Code 79 (CP 3219A Not Mailed) PC 79 is systemically assigned when: A Tax Examiner determines the CP 3219A was generated but, should not be mailed. A taxpayer's response is built into BT 58. When the CP 3219A is not being mailed for reasons other than a taxpayer response being received (for example, an error identified while reviewing the notices before mailing), the cases can either be batched into BT 84, 59, 68 or transferred to and notification sent to a Tax Examiner. When PC 79 is input, the system posts the PC and an "S" (CP 3219A not mailed) on the Case History Screen for the corresponding CP 3219A. If the CP 3219A was stopped using the STOP NOTICE menu option, the system posts a "C" or a "D" on Case History for the corresponding notice. This PC is not part of the verification process.

# Process Code 80 (Appeals Transfer/Closure)

4.19.2.8.46 (09-23-2025) Process Code 80 (Appeals Transfer/Closure) Tax Examiners assign PC 80 when the taxpayer has received a CP 3219A and has petitioned the Tax Court to dispute the notice. Follow the procedures for cases docketed by the U.S. Tax Court see IRM 4.19.2.3.13, Docketed Appeals Cases.

# Process Code 81 (Recomputation CP 2000 (PC 95) Not Mailed)

4.19.2.8.47 (09-23-2025) Process Code 81 (Recomputation CP 2000 (PC 95) Not Mailed) PC 81 is systemically assigned when it has been determined that a Recomp CP 2000 (PC 95) should not be mailed. This PC is not part of the verification process.

# Process Code 82 (Non-petitioning Spouse Default)

4.19.2.8.48 (09-23-2025) Process Code 82 (Non-petitioning Spouse Default) Tax Examiners assign PC 82 when on a jointly filed return, only one taxpayer files a petition with the U.S. Tax Court, the suspense period for the CP 3219A issued to the non-responding spouse has expired and: The non-petitioning spouse did not respond to the CP 3219A. The Post Office returned the notice and no new address was found. The taxpayer's response did not resolve the issue. When the batch has been disassembled: Verify the volume. Verify each case per the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Codes 83, 85 and 86 (Campus Examination Transfer/Closure)

4.19.2.8.49 (10-28-2024) Process Codes 83, 85 and 86 (Campus Examination Transfer/Closure) Tax Examiners assign PCs 83, 85 and 86 when it has been determined that the case(s) needs to be closed, and the case contents transferred to Campus Examination. If the Tax Examiner inputs an assessment, the system creates an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. If an assessment is present when the batch has been disassembled: Verify volume. Assemble cases for shipment to Exam. Print the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, send the returns to the Examination Operation, discard listings and treat as classified waste. If there is no assessment present when the batch has been disassembled: Verify the volume. Send the return(s) to the Examination Operation. . Note: Form 3210 needs to be completed when sending return(s) to Exam. Notate "AUR TC 922 closed. Open TC 420/424; please route to Exam" in the Remarks area of Form 3210.

# Process Code 84 (Fraud Transfer/Closure)

4.19.2.8.50 (09-12-2024) Process Code 84 (Fraud Transfer/Closure) The Functional Fraud Coordinator assigns PC 84 when the Examination Operation has determined that potential Fraud exists.

# Process Code 87 (Agreed CP 3219A)

4.19.2.8.51 (09-23-2025) Process Code 87 (Agreed CP 3219A) Tax Examiners assign PC 87 when the taxpayer is in full agreement with the CP 3219A. The system updates all cases to PC 87 when BT 71 or BT 87 is updated to "RB" status. The system creates an automatic assessment record for cases closed with a PC 87 no later than the dates set by the AUR Coordinator in IRM 4.19.2.6.38, BT 71 - CP 3219A Agreed Responses. Note: After the dates in the control parameters have passed, the adjustment must be input via IDRS, transfer the case back to the SEID who worked the case last. When the batch has been disassembled: Verify the volume. Verify each case per the Batch listing. Place the Batch listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 88 (Partially Agreed/Adjustment to Prepayment Credits CP 3219A)

4.19.2.8.52 (09-23-2025) Process Code 88 (Partially Agreed/Adjustment to Prepayment Credits CP 3219A) Tax Examiners assign PC 88 when: There is no change to tax and an adjustment to prepayment credits (Withholding and/or Excess SSTax) is needed. The taxpayer is a Federal Employee and partially agrees with the CP 3219A. The CP 2000 History data is incomplete and an assessment is needed. Based on the assignment of PC 88, the system creates either an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. When the batch has been disassembled: Verify the volume. Verify each case per the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 89 (One Taxpayer Agreed - Case Defaulted - Account Split)

4.19.2.8.53 (09-23-2025) Process Code 89 (One Taxpayer Agreed - Case Defaulted - Account Split) Tax Examiners assign PC 89 when on a jointly filed return, only one taxpayer signed consent, the suspense period for the CP 3219A issued to the non-responding spouse has expired and: The non-responding spouse did not reply to the CP 3219A. The Post Office returned the notice and no new address was found. The taxpayer's response did not resolve the issue. The taxpayer's response allowed the notice to be revised. In this situation, assessments must be made to MFT 30 and MFT 31 accounts, as appropriate. When the batch has been disassembled: Verify the volume. Verify each case per the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 90 (CP 3219A Assessed by Default/Closure)

4.19.2.8.54 (10-28-2024) Process Code 90 (CP 3219A Assessed by Default/Closure) Tax Examiners assign PC 90 when the suspense period for CP 3219A cases has expired. The AUR system assigns PC 90 to cases that meet the following conditions when BT 79 is updated to "RB" status: Taxpayer has not responded to the CP 3219A. Post Office has returned the notice and no new address was found. Taxpayer's response does not resolve the issue and the allotted suspense time has expired. If the Tax Examiner assigns PC 90, the system creates an automatic assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. When the batch has been disassembled: Verify the volume. Print the Auto Assessment listing or Batch listing as appropriate. Place the Auto Assessment/Batch listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Codes 91-93 (CP 3219A No Change/Closures)

4.19.2.8.55 (09-23-2025) Process Codes 91-93 (CP 3219A No Change/Closures) Tax Examiners assign PCs 91-93 when the case discrepancy has been resolved using the taxpayer response to the CP 3219A. The system always creates an automatic assessment record (TC 290-0) on these cases. When the batch has been disassembled: Verify the volume. Print the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste.

# Process Code 94 (CP 3219A Defaults with Revision or Exam Transfer)

4.19.2.8.56 (10-28-2024) Process Code 94 (CP 3219A Defaults with Revision or Exam Transfer) Tax Examiners assign PC 94: To IPC 8M cases when the suspense period for CP 3219A cases has expired and the taxpayer does not respond. When the CP 2000 History data is incomplete, and an assessment is needed. When an assessment is required before sending the case to Exam. When the Tax Examiner inputs an assessment, the system creates either an automatic or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information. When the batch has been disassembled: Verify the volume. Print the Auto Assessment listing. Place the Auto Assessment listing in the designated area for PAS sampling. After the PAS sample has been completed, discard listings and treat as classified waste. Cases must have the adjustment input via IDRS no later than the dates set by the AUR Coordinator. Note: The "xMend" or "REQ 54" IAT tool must be used when making an adjustment on an account.

# Process Code 95 (CP 3219A Change to Deficiency/Recomputed CP 2000)

4.19.2.8.57 (09-23-2025) Process Code 95 (CP 3219A Change to Deficiency/Recomputed CP 2000) Tax Examiners assign PC 95 when it has been determined from the taxpayer's CP 3219A response that a Recomputed CP 2000 should be issued. When the batch has been disassembled: Verify the volume. The system will refile the cases per the existing BT 70 CSN. These cases don't receive a new CSN.

# Process Code 96 (Other Closure)

4.19.2.8.58 (10-28-2024) Process Code 96 (Other Closure) Tax Examiners assign PC 96 when it has been determined an assessment is not necessary for a case, and the case will be transferred to another function (for example, Adjustments). The Tax Examiner indicates where the case needs to be routed. Send the case as indicated by the Tax Examiner.

# Process Code 98 (Bankruptcy Suspense)

4.19.2.8.59 (10-03-2019) Process Code 98 (Bankruptcy Suspense) Tax Examiners assign PC 98 when the case needs to be suspended pending instructions from Insolvency. The system automatically moves cases with PC 98 into BT 89001 when the Tax Examiner commits the PC. This PC is not part of the verification process.

# Internal Process Code Definitions

4.19.2.9 (09-12-2024) Internal Process Code Definitions Internal Process Codes (IPC) consist of a numeric character and an alpha character or two alpha characters. The numeric character defines the phase of program as follows: 0 designates the case analysis or screening phase 3 designates the CP 2501 response phase 6 designates the CP 2000 response phase 8 designates the CP 3219A response phase 9 designates RECON phase The alpha character defines a specific action or suspense activity. These codes are used within the AUR system for tracking cases and are not uploaded to IDRS.

# Internal Process Code A6 Special Project A (TY 24 and Subsequent)

4.19.2.9.1 (09-23-2025) Internal Process Code A6 Special Project A (TY 24 and Subsequent) Tax Examiners assign IPC A6 to cases identified as meeting potential fraud criteria in the screening phase. These cases are reviewed by the Examination Function. The system automatically moves cases to suspense batch 89002 during the systemic disassembly process.

# Internal Process Code B7 Special Project B (TY 24 and Subsequent)

4.19.2.9.2 (09-23-2025) Internal Process Code B7 Special Project B (TY 24 and Subsequent) Tax Examiners assign IPC B7 to cases identified as Special Project B. The system automatically moves cases to suspense batch 89007 during the systemic disassembly process.

# Internal Process Code C8 Special Project C (TY 24 and Subsequent)

4.19.2.9.3 (09-23-2025) Internal Process Code C8 Special Project C (TY 24 and Subsequent) Tax Examiners assign IPC C8 to cases identified as Special Project C. The system automatically moves cases to suspense batch 89008 during the systemic disassembly process.

# Internal Process Code D9 Special Project D (TY 24 and Subsequent)

4.19.2.9.4 (09-23-2025) Internal Process Code D9 Special Project D (TY 24 and Subsequent) Tax Examiners assign IPC D9 to cases identified as Special Project D. The system automatically moves cases to suspense batch 89009 during the systemic disassembly process.

# Internal Process Code 0A (Research Requests)

4.19.2.9.5 (09-12-2024) Internal Process Code 0A (Research Requests) Tax Examiners assign IPC 0A when additional research is requested during the screening phase. The system automatically moves these cases to BT 34 after PC verification and the batch status is updated to "RB" .

# Internal Process Code 0D (Miscellaneous Referrals - Screening)

4.19.2.9.6 (09-12-2024) Internal Process Code 0D (Miscellaneous Referrals - Screening) Tax Examiners assign IPC 0D when a taxpayer self-identifies as being impacted by a disaster in screening phase. When the batch has been disassembled: Verify the volume. Build all cases with IPC 0D into BT 35.

# Internal Process Code 0E (Technical/Manager Referral)

4.19.2.9.7 (09-01-2014) Internal Process Code 0E (Technical/Manager Referral) The AUR system assigns IPC 0E when a case is transferred to a Tax Examiner or manager during screening phase. When the Transfer menu option is selected, the system automatically updates the case(s) to IPC 0E and moves the case(s) to BT 36. This IPC is not part of the verification process.

# Internal Process Code 0F (Screening Fraud Referral TY 23 and Prior)

4.19.2.9.8 (09-23-2025) Internal Process Code 0F (Screening Fraud Referral TY 23 and Prior) Tax Examiners assign IPC 0F to cases identified as meeting potential fraud criteria in the screening phase. These cases are reviewed by the Examination Function. The system automatically moves cases to BT 94 during the systemic disassembly process.

# Internal Process Code 0P (Set to Reserved)

4.19.2.9.9 (09-23-2025) Internal Process Code 0P (Set to Reserved) Reserved.

# Internal Process Code 0T (Screening Telephone Contact)

4.19.2.9.10 (09-01-2014) Internal Process Code 0T (Screening Telephone Contact) The AUR system assigns IPC 0T when a case requires special handling due to a telephone inquiry by the taxpayer during the screening phase. When the IPC 0T update is initiated, these cases are automatically moved to BT 36 by the system. This IPC is not part of the verification process.

# Internal Process Code 3A (CP 2501 Research Request)

4.19.2.9.11 (09-01-2014) Internal Process Code 3A (CP 2501 Research Request) Tax Examiners assign IPC 3A when additional research is requested for a CP 2501 case. The system automatically assigns the case to BT 42. This IPC is not part of the verification process.

# Internal Process Code 3D (Miscellaneous Referral)

4.19.2.9.12 (09-12-2024) Internal Process Code 3D (Miscellaneous Referral) Tax Examiners assign IPC 3D when a taxpayer self-identifies as being impacted by a disaster in CP 2501 phase. When the batch has been disassembled: Verify the volume. Build all cases with an IPC 3D into BT 43.

# Internal Process Code 3E (Technical/Manager Referral)

4.19.2.9.13 (09-01-2014) Internal Process Code 3E (Technical/Manager Referral) The AUR system assign IPC 3E when a case is transferred to a Tax Examiner or manager during the CP 2501 phase. When the Transfer menu option is selected, the system automatically updates the cases to IPC 3E and moves the case to BT 45. This IPC is not part of the verification process.

# Internal Process Code 3F (CP 2501 Fraud Referral TY 23 and Prior)

4.19.2.9.14 (09-23-2025) Internal Process Code 3F (CP 2501 Fraud Referral TY 23 and Prior) Tax Examiners assign IPC 3F to CP 2501 cases identified as meeting potential fraud criteria. These cases are reviewed by the Examination Function. The system automatically moves cases to BT 94 during the systemic disassembly process.

# Internal Process Code 3P (Set to Reserve)

4.19.2.9.15 (09-23-2025) Internal Process Code 3P (Set to Reserve) Reserved.

# Internal Process Code 3S CP2501/Manual Letter (For TDC Only)

4.19.2.9.16 (09-23-2025) Internal Process Code 3S CP2501/Manual Letter (For TDC Only) Tax Examiners assign IPC 3S when it has been determined that a CP 2501 TDC case requires additional taxpayer contact, the Tax Examiner can contact the taxpayer by telephone or by sending a manual letter. The system automatically moves the cases to BT 60 after PC verification and the batch status is updated to "RB" . Note: During system disassembly, IPC 3S is converted to PC 97 and the TC 922 on Master File is also updated. When the batch has been disassembled verify the volume.

# Internal Process Code 3T (CP 2501 Taxpayer Telephone Contact)

4.19.2.9.17 (09-01-2014) Internal Process Code 3T (CP 2501 Taxpayer Telephone Contact) The AUR system assigns IPC 3T when a CP 2501 case requires special handling due to a telephone inquiry by the taxpayer. As the system updates cases with an IPC 3T, the cases are automatically moved to BT 45. This IPC is not part of the verification process.

# Internal Process Code 6A (CP 2000 Research Request)

4.19.2.9.18 (09-01-2014) Internal Process Code 6A (CP 2000 Research Request) Tax Examiners assign IPC 6A when additional research is requested for a case in the CP 2000 phase. The system automatically moves these cases to BT 62. This IPC is not part of the verification process.

# Internal Process Code 6D (Miscellaneous Referral)

4.19.2.9.19 (09-12-2024) Internal Process Code 6D (Miscellaneous Referral) Tax Examiners assign IPC 6D when a taxpayer self-identifies as being impacted by a disaster in CP 2000 phase. When the batch has been disassembled: Verify the volume. Build all cases with IPC 6D into BT 63.

# Internal Process Code 6E (CP 2000 Technical/Manager Referral)

4.19.2.9.20 (09-01-2014) Internal Process Code 6E (CP 2000 Technical/Manager Referral) The AUR system assigns IPC 6E when a case is transferred to a Tax Examiner or manager during the CP 2000 phase. When the Transfer menu option is selected, the system automatically updates the case to IPC 6E and moves the case to BT 65. This IPC is not part of the verification process.

# Internal Process Code 6F (CP 2000 Fraud Referral TY 23 and Prior)

4.19.2.9.21 (09-23-2025) Internal Process Code 6F (CP 2000 Fraud Referral TY 23 and Prior) Tax Examiners assign IPC 6F to CP 2000 cases identified as meeting potential fraud criteria. These cases are reviewed by the Examination Function. The system automatically moves cases to BT 94 during the systemic disassembly process.

# Internal Process Code 6L (CP 2000 Letters)

4.19.2.9.22 (03-13-2024) Internal Process Code 6L (CP 2000 Letters) Tax Examiners assigns IPC 6L when it has been determined CP 2000 cases require additional contact with the taxpayer. The Tax Examiner generates a letter to the taxpayer. The system automatically moves these cases to BT 60 after PC verification and the batch status is updated to "RB" . Note: During systemic disassembly, IPC 6L is converted to PC 97 and updates TC 922 on Master File.

# Internal Process Code 6P (Set to Reserve)

4.19.2.9.23 (09-23-2025) Internal Process Code 6P (Set to Reserve) Reserved.

# Internal Process Code 6S ( CP 2000 Manual Letter)

4.19.2.9.24 (09-23-2025) Internal Process Code 6S ( CP 2000 Manual Letter) Tax Examiners assigns IPC 6S when it has been determined that a CP 2000 case requires additional taxpayer contact, the Tax Examiner can contact the taxpayer by telephone or by sending a manual letter. The system automatically moves the cases to BT 60 after PC verification and the batch status is updated to "RB" . Note: During system disassembly, IPC 6S is converted to PC 97 and the TC 922 on Master File is also updated.

# Internal Process Code 6T (CP 2000 Taxpayer Telephone Contact)

4.19.2.9.25 (09-01-2014) Internal Process Code 6T (CP 2000 Taxpayer Telephone Contact) The AUR system assigns IPC 6T when a CP 2000 case requires special handling due to a telephone inquiry by the taxpayer. As the system updates cases to IPC 6T, the cases are automatically moved to BT 65. This IPC is not part of the verification process.

# Internal Process Code 6X (CP 2000 Extension Request)

4.19.2.9.26 (09-23-2025) Internal Process Code 6X (CP 2000 Extension Request) Tax Examiners assign IPC 6X to grant extensions for the taxpayer to respond to a CP 2000 notice/letter. This IPC extends the CP 2000 suspense time frame without moving the case from the existing suspense. When cases with IPC 6X display on the Release Batch Report, with or without location code 950, build to BT 66. At no response purge, these cases remain in the AUR suspense file. The system automatically moves the cases back to BT 50 or BT 55, after PC verification and the batch status is updated to "RB" . .

# Internal Process Code 8A (CP 3219A Research Request)

4.19.2.9.27 (03-13-2024) Internal Process Code 8A (CP 3219A Research Request) Tax Examiners assign IPC 8A when additional research is requested for a case in the CP 3219A phase. The system automatically assigns the case to BT 77. This IPC is not part of the verification process.

# Internal Process Code 8D (Miscellaneous Referrals)

4.19.2.9.28 (09-23-2025) Internal Process Code 8D (Miscellaneous Referrals) Tax Examiners assign IPC 8D when a taxpayer self-identifies as being impacted by a disaster in CP 3219A phase.

# Internal Process Code 8E (CP 3219A Technical/Managerial Referral)

4.19.2.9.29 (03-13-2024) Internal Process Code 8E (CP 3219A Technical/Managerial Referral) The AUR system assign IPC 8E when a case is transferred to a Tax Examiner or manager during the CP 3219A phase. When the Transfer menu option is selected, the system automatically updates the case to IPC 8E and moves the case to BT 75. This IPC is not part of the verification process.

# Internal Process Code 8F (CP 3219A Fraud Referral TY 23 and Prior)

4.19.2.9.30 (09-23-2025) Internal Process Code 8F (CP 3219A Fraud Referral TY 23 and Prior) Tax Examiners assigns IPC 8F to CP 3219A cases identified as meeting potential fraud criteria. These cases are reviewed by the Examination Function. The system automatically moves these cases to BT 94 during the systemic disassembly process.

# Internal Process Code 8L (CP 3219A Letter No Deficiency Change)

4.19.2.9.31 (09-23-2025) Internal Process Code 8L (CP 3219A Letter No Deficiency Change) Tax Examiners assign IPC 8L when it has been determined these CP 3219A cases require additional contact with the taxpayer. The Tax Examiner generates a letter to the taxpayer. The system automatically assigns these cases back to the same BT 70 after PC verification and the batch status is updated to "RB" . Note: During systemic disassembly, IPC 8L is converted to PC 97 and updates the TC 922 on Master File.

# Internal Process Code 8M (CP 3219A Letter Change to Deficiency)

4.19.2.9.32 (09-23-2025) Internal Process Code 8M (CP 3219A Letter Change to Deficiency) Tax Examiners assign IPC 8M when additional taxpayer contact is necessary because the taxpayer's CP 3219A response has resulted in a decrease to the tax on the original CP 3219A. The Tax Examiner generates the letter in addition to assigning IPC 8M to the case. These cases are returned to BT 70 after PC verification and the batch status is updated to "RB" . Note: During systemic batch disassembly, IPC 8M is converted to PC 97 and updates the TC 922 on Master File. If the Tax Examiner inputs an assessment, the system creates either an automatic assessment or manual assessment record. See IRM 4.19.2.3.3, Assessments, for additional information.

# Internal Process Code 8P (Set to Reserve)

4.19.2.9.33 (09-23-2025) Internal Process Code 8P (Set to Reserve) Reserved.

# Internal Process Code 8S (CP 3219A Phone Call/Manual Letter)

4.19.2.9.34 (09-23-2025) Internal Process Code 8S (CP 3219A Phone Call/Manual Letter) Tax Examiners assign IPC 8S when it has been determined a CP 3219A case requires additional taxpayer contact, the Tax Examiner can contact the taxpayer by telephone or by sending a manual letter. The system automatically assigns these cases back to the same BT 70 after PC verification and the batch status is updated to "RB" . Note: During systemic disassembly, IPC 8S is converted to PC 97 and updates the TC 922 on Master File.

# Internal Process Code 8T (CP 3219A Taxpayer Telephone Contact)

4.19.2.9.35 (03-13-2024) Internal Process Code 8T (CP 3219A Taxpayer Telephone Contact) The AUR system assign IPC 8T when a CP 3219A case requires special handling due to a telephone inquiry by the taxpayer. As the system updates cases to IPC 8T, the cases are automatically moved to BT 75. This IPC is not part of the verification process.

# Internal Process Code 9B (IDT Recon - Suspense)

4.19.2.9.36 (09-01-2014) Internal Process Code 9B (IDT Recon - Suspense) Tax Examiners assign IPC 9B when it has been determined the case is IDT RECON. As the system updates to IPC 9B, the cases are automatically moved to BT 82. This IPC is not part of the verification process.

# Internal Process Code 9C (Clerical Recon Information Request - Closure- TY 22 and Subsequent)

4.19.2.9.37 (09-23-2025) Internal Process Code 9C (Clerical Recon Information Request - Closure- TY 22 and Subsequent) The AUR system assigns IPC 9C when it has been determined the RECON case in BT 88 is a request for general information ,i.e. duplicate information, or a payment voucher, and not a request to change the AUR assessment. As the system updates, the cases are automatically moved to the RECON segment of BT 96, 96002.

# Internal Process Code 9E (Research/Referral within AUR - Suspense)

4.19.2.9.38 (09-01-2014) Internal Process Code 9E (Research/Referral within AUR - Suspense) The AUR system assigns IPC 9E when it has been determined additional research is required to resolve a RECON case or a case is transferred to a Tax Examiner or manager during the RECON phase. As the system updates to IPC 9E, the cases are automatically moved to BT 82. This IPC is not part of the verification process.

# Internal Process Code 9F (Reconsideration Full Abatement)

4.19.2.9.39 (10-28-2024) Internal Process Code 9F (Reconsideration Full Abatement) Tax Examiners assign IPC 9F when it has been determined the full amount of the original AUR assessment will be abated for a RECON case in BT 81. As the system updates to IPC 9F, the cases are automatically moved to the RECON segment of BT 96, 96002. After the PAS sample has been completed, discard listings and treat as classified waste.

# Internal Process Code 9I (Reconsideration Information Needed)

4.19.2.9.40 (09-01-2014) Internal Process Code 9I (Reconsideration Information Needed) Tax Examiners assign IPC 9I when it has been determined the RECON case in BT 81 is a request for general information only and not a request to change the AUR assessment, the Tax Examiner sends the information. As the system updates to IPC 9I, the cases are automatically moved to the RECON segment of BT 96, 96002. When these cases are released, take appropriate routing actions.

# Internal Process Code 9L (Reconsideration Payer Letter)

4.19.2.9.41 (09-01-2014) Internal Process Code 9L (Reconsideration Payer Letter) Tax Examiners assign IPC 9L when it has been determined a Payer Letter will be sent to resolve a RECON case in BT 81. As the system updates to IPC 9L, the cases are automatically moved to BT 82.

# Internal Process Code 9N (Reconsideration No Change)

4.19.2.9.42 (10-28-2024) Internal Process Code 9N (Reconsideration No Change) Tax Examiners assign IPC 9N when it has been determined there is not sufficient information to make a change to the AUR assessment for RECON case in BT 81, the Tax Examiner takes the appropriate actions. As the system updates to IPC 9N, the cases are automatically moved to the RECON segment of BT 96, 96002. After the PAS sample has been completed, discard listings and treat as classified waste.

# Internal Process Code 9P (Reconsideration Partial Abatement)

4.19.2.9.43 (10-28-2024) Internal Process Code 9P (Reconsideration Partial Abatement) Tax Examiners assign IPC 9P when it has been determined the RECON case in BT 81 will be resolved with a partial abatement of the AUR assessment, the Tax Examiner takes the appropriate actions. As the system updates to IPC 9P, the cases are automatically moved to the RECON segment of BT 96, 96002. After the PAS sample has been completed, discard listings and treat as classified waste.

# Internal Process Code 9R (Reconsideration Referred - Non-AUR)

4.19.2.9.44 (09-01-2014) Internal Process Code 9R (Reconsideration Referred - Non-AUR) Tax Examiners assign IPC 9R when it has been determined the RECON case in BT 81 is not an AUR issue. As the system updates to IPC 9R, the cases are automatically moved to the RECON segment of BT 96, 96002. When these cases are released, take appropriate routing actions.

# Internal Process Code CR (Recomputed Notice after a CP 2501)

4.19.2.9.45 (10-03-2019) Internal Process Code CR (Recomputed Notice after a CP 2501) Tax Examiners assigns IPC CR when it has been determined that a CP 2000 Recomputed Notice is necessary after a CP 2501 and the case can be closed as Partially Agreed. After PC verification and the batch status has been updated to "RB" build cases assigned an IPC CR into BT 67. For additional information on BT 67, see IRM 4.19.2.6.35, BT 67 - Partial Agreed.

# Internal Process Code DR (Recomputed Notice after CP 3219A Default Date)

4.19.2.9.46 (03-13-2024) Internal Process Code DR (Recomputed Notice after CP 3219A Default Date) Tax Examiners assigns IPC DR when it has been determined that a CP 3219A case requires both a Recomputed Notice and the case can be closed as a default. After PC verification and the batch status has been updated to "RB" build cases with IPC DR to BT 87. For additional information on BT 87, see IRM 4.19.2.6.51, BT 87 - Partial Agreed CP 3219A.

# Internal Process Code MI (Manual Interest)

4.19.2.9.47 (09-23-2025) Internal Process Code MI (Manual Interest) Tax Examiners assigns IPC MI for cases that are systemically identified as needing a manual interest calculation. If the system identifies a manual interest case, it does not allow the Tax Examiner to enter a PC 55, 57, 59, or 95 to generate a CP 2000 or a Recomputed CP 2000. Note: IPC MI will not be input on screening cases. If IPC MI is entered on a screening case, transfer the case back and send notification to the Tax Examiner prior to the batch being updated to batch status "RB" . . Exception: Cases with an IPC MI that are released through Unit Suspense don't need to be built to unit release batch. These cases can be built directly to a BT 61.

# Internal Process Code RF (Refile Case)

4.19.2.9.48 (09-23-2025) Internal Process Code RF (Refile Case) IPC RF is assigned when it has been determined the cases needs to be returned to the prior AUR suspense batch 40, 50, 55, 60 and 70. Note: Clerks can assign IPC RF. The cases are moved back to the prior AUR suspense batch during system disassembly. After the batch status has been updated to "RB" . These cases don't receive a new CSN. Caution: The terms refile, refiling and IPC "RF" refer to AUR suspense files. DON'T SEND THESE CASES TO the CAMPUS FILES OPERATION (DOCUMENT RETENTION).

# Internal Process Code RN (Recomputed Notice)

4.19.2.9.49 (09-01-2014) Internal Process Code RN (Recomputed Notice) Tax Examiners assigns IPC RN when it has been determined that a CP 2000 Recomputed Notice is necessary and the case can be closed as Partially Agreed. After PC verification and the batch status has been updated to "RB" build cases assigned an IPC RN into BT 67. For additional information on BT 67, see IRM 4.19.2.6.35, BT 67 - Partial Agreed.

# Internal Process Code SI (Stolen Identity)

4.19.2.9.50 (09-29-2022) Internal Process Code SI (Stolen Identity) Tax Examiners assigns IPC SI when the case is being referred to the Identity Theft Victims Assistance (IDTVA) and is being suspended until IDTVA makes a determination. The system automatically moves cases with IPC SI into BT 89003 when the Tax Examiner commits the IPC. This IPC is not part of the verification process.

# Internal Process Code S3 (TY 23 and Prior CP 3219A - MFJ - Only One Taxpayer Signature on Consent)

4.19.2.9.51 (09-23-2025) Internal Process Code S3 (TY 23 and Prior CP 3219A - MFJ - Only One Taxpayer Signature on Consent) Tax Examiners assigns IPC S3 when on a jointly filed return only one taxpayer signed consent. The Tax Examiner generates a letter to the taxpayers to request the non-responding spouse's signature. The system automatically moves these cases to BT 89004 after PC verification and the batch status is updated to "RB" The system also creates MFT 31 accounts for both taxpayers, when appropriate. Note: During system disassembly, IPC S3 is converted to PC 97 to update the TC 922 on Master File.

# Internal Process Code S6 (CP 2000 - MFJ - Only One Taxpayer Signature on the Consent)

4.19.2.9.52 (09-23-2025) Internal Process Code S6 (CP 2000 - MFJ - Only One Taxpayer Signature on the Consent) Tax Examiners assigns IPC S6 when on a jointly filed return only one taxpayer signed consent. The Tax Examiner generates a letter to the taxpayers to request the non-responding spouse's signature. For TY 23 and prior, the system automatically moves these cases to BT 89005 after PC verification and the batch status is updated to "RB" . For TY 24 and subsequent, the system automatically moves these cases to BT 89004 after PC verification and the batch status is updated to RB. Note: During system disassembly, IPC S6 is converted to PC 97 to update the TC 922 on Master File.

# Internal Process Code S8 (CP 3219A - MFJ - Only One Spouse Files Petition)

4.19.2.9.53 (09-23-2025) Internal Process Code S8 (CP 3219A - MFJ - Only One Spouse Files Petition) Tax Examiners assigns IPC S8 when on a jointly filed return only one taxpayer filed a petition with the U.S. Tax Court. For TY 23 and prior, the system automatically moves these cases to BT 89006 after PC verification and the batch status is updated to "RB" . For TY 24 and subsequent, the system automatically moves these cases to BT 89005 after PC verification and the batch status is updated to RB Note: During system disassembly, IPC S8 is converted to PC 97 to update the TC 922 on Master File.

# Internal Process Code SR (CP 3219A Recomputed Notice)

4.19.2.9.54 (03-13-2024) Internal Process Code SR (CP 3219A Recomputed Notice) Tax Examiners assigns IPC SR when it has been determined that a CP 3219A case requires both a Recomputed Notice and the case can be closed as Partially Agreed. After PC verification and the batch status has been updated to "RB" build cases with IPC SR to BT 87. For additional information on BT 87, see IRM 4.19.2.6.51, BT 87 - Partial Agreed CP 3219A.

# Internal Process Code WP (Wrong Pulls)

4.19.2.9.55 (09-23-2025) Internal Process Code WP (Wrong Pulls) Tax Examiners assigns IPC WP (Wrong Pull) on the system and writes "WP" on the Form 4251. This IPC is assigned to cases when the FRC pulled the wrong DLN. The system moves these cases to BT 30.

# Reports

4.19.2.10 (09-01-2015) Reports The reports in the AUR System serve two distinct purposes. The first is to provide listings to aid in the flow of work through the units. The second is to provide Managers and the AUR Coordinator with information used in the coordination and monitoring of inventory. Unless otherwise specified the following reports can be viewed by all of the clerical function.

# General Report/Listing Information

4.19.2.10.1 (10-28-2024) General Report/Listing Information The report data on the AUR system is classified as being either system or user generated. There are two major groupings, Reports and Listings. The first grouping is Reports and are defined as follows: Reports contain data elements that provide information allowing management to monitor the total AUR inventory. Reports are usually generated by the system and display all data that reflects the whole system rather than the individual batch information provided by the listings. Reports give the user a picture of the system's information for a specific time frame, rather than the data for a cumulative period The second grouping is designated as Listings and can be defined as follows: Listings are used as transmittal sheets for specific batches of work. Listings break the batch information down by PCs, CSNs and/or SSNs. Listings DON'T give a comprehensive picture of the inventory and usually are not generated by the system. Note: A few of the listings are system generated and provide information, which is needed to process cases that require special handling. The reports/listings are accessible for viewing or printing. The selected report/listing opens in a Microsoft Edge window or Business Object Enterprise (BOE) window. To view a report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. When the Reports menu displays, each type of report or listing available is shown as an option. Select the report or listing to view/print. Select Open, the report opens in a Microsoft Edge window or Business Object Enterprise (BOE) window. If the report opens in a Microsoft Edge window, you can print the report/listing by taking the following actions: Select File from the menu. Select Print from the drop-down menu. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report. Note: If a print of the entire report is not needed, only print the portion of the report needed. If the report opens in a BOE window, you can print the report/listing by taking the following actions: Click on the print icon. The report/listing exports to PDF for printing. A message displays at the bottom of the screen asking the user if they want to open or save the file. Click on Open. The report/listing opens in PDF. Select File from the menu or click on the printer icon. If the File option is selected, select Print from the drop-down menu. To exit the report, select File then Close from the menu options at the top of the report or use the "X" in the top right hand corner of the report. To navigate through a report on the screen, use the mouse or the following keys on the keyboard: End - Takes you to the last page of the report Down Arrow - Moves the cursor down one line Page Down (<pg dn>) - Takes you to the next page of the report Home - Takes you to the first page of the report Up Arrow - Moves the cursor up one line Page Up (<pg up>) - Takes you to the previous page of the report Reports that are system generated are created weekly during the normal batch processing runs. Caution: All report or listing data is maintained by the system until the next time the report/listing is generated. User generated information is kept for various time frames, depending on the report or listing that is selected. Each of the individual report/listing descriptions that follow provide specific information regarding these systemic constraints. If a paper record is required for any data, it must be printed as soon as it is available and the paper record maintained.

# Address Update Report

4.19.2.10.2 (09-23-2025) Address Update Report The Address Update Report provides a listing of cases with a new address since the case was batched into BT 59. When BT 59 is updated to "RB" status, the system searches for receipt of a new address and identifies those cases. The report must be viewed before the system allows the batch to be updated to "RB" status. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Address Update from the pull-right menu. Enter the five digit batch number. Enter "S" for SSN or "E" for sequence number. The Address Update Report opens in a BOE Window. This report can also be accessed by taking the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Status/Location from the drop-down menu. Select Status/Location from the pull-right menu. Select Reports. Select Address update from the drop-down menu. Enter the five digit batch number. The report consists of three columns of: Sequence Number SSN Old CSN Use this report to build the case(s) to BT 38. Note: If the system prompts "IPC 6L" is on the case, build these into BT 84.

# Aged Response Batch Summary

4.19.2.10.3 (03-13-2024) Aged Response Batch Summary The Aged Response Batch Summary Report displays a summary of batches containing cases with responses that are older than the age set by the AUR Coordinator in the parameter table. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Coordinator from the drop-down menu. Select Weekly Reports from the pull-right menu. Select Aged Response Batch Summary from the pull-right menu. The primary sort is batch status. The Batch Status Types are broken down by: Batches Being Built (Unassociated) Associated Batches Assigned to Unit Review Sample Batch Finished Unit Suspense Batches The following information displays for each batch status: Response Type Oldest IRS Received Date Age Batch Status DT Batch Status Age Batch Number Volume/Aged Cases Batch Status Batch Location The Batch Number Types are broken down by: CP 2501 CP 2000 CP 3219A Unit Suspense The Aged Response Batch Summary Report also provides a summary page. This page displays the summary of responses by Batch Status Type, that are older than the age set by the AUR Coordinator in the parameter table. The summary page displays the following: Batches Being Built Associated Batches Assigned To Unit Review Sample Batch Finished Unit Suspense Batches Note: The summary page also provides the total volume of all batches meeting the report criteria. Counts for Agreed Responses come from data of BT 51 and 71. All other batch types (in this instance) are to be considered disagreed. This Report is system generated weekly and may be viewed.

# Aged Screening Research Pull Listing

4.19.2.10.4 (09-23-2025) Aged Screening Research Pull Listing The Aged Screening Research Pull listing displays information on cases assigned to BT 34 that are more than 30 days old. To access this listing: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Coordinator from the drop-down menu. Select Weekly Reports from the pull-right menu. Select Aged Screen Research from the pull-right menu. This listing provides the following information: Case Location Assigned Date SSN Process Code Freeze Code Age Over 30 Days The listing is generated weekly and can be viewed by the AUR Coordinator and Managers.

# MFT 31 Inventory Report

4.19.2.10.5 (09-23-2025) MFT 31 Inventory Report This report displays cases in BTs 89004, 89005 and 89006, for TY 23 and prior. This report displays cases in BTs 89004 and 89005, for TY 24 and subsequent. This report is used to monitor the inventory of jointly filed return cases where only one taxpayer signed consent to the tax increase or only one taxpayer filed a petition with U.S. Tax Court, and is displayed by SEID number. To access the MFT 31 Inventory Report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Specialized from the drop-down menu. Select MFT 31 Inventory Report, the MFT 31 Inventory Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on viewing the report. The report displays the following: SSN SEID Process Code Days From Assign Date Days From IRS Rec'd date Days From Letter Date Days From Last CP Notice Days From Last Stat Notice The listing is generated weekly and can be viewed by the AUR Coordinator and Managers.

# Auto Assessment Report

4.19.2.10.6 (09-23-2025) Auto Assessment Report The Auto Assessment Report provides a listing of cases in sequence number order, which have been automatically assessed in other than a Fully Agreed Response batch. Note: The auto assessment report does not generate for BTs 51, 67, 71, 79, and 87. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Auto Assessment from the pull-right menu. Enter the five digit batch number. This report can also be accessed by taking the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Verify PC from the drop-down menu. Select Reports button. Select Auto Assess RPT from the drop-down menu. Enter the five digit batch number. The report displays the following data: Process Code Files Sequence Number SSN SOURCE DOC (An N displays in the NO SOURCE DOC field when there are no attachments for Files to associate. Note: The SOURCE DOC field will display "N" , "R" , "Y" or be blank. No clerical action is required. The Auto Assessment Report is used for PAS sample. . This report is generated after the batch is verified and MUST be printed prior to updating the batch status to "RB" . The report may be viewed by the Clerical Managers, Clerical Leads and the Clerks.

# Auto Purge Pull List

4.19.2.10.7 (09-23-2025) Auto Purge Pull List This listing identifies cases that contain conditions (fallouts) requiring Tax Examiner or Coordinator review and must be viewed and worked on a weekly basis. Note: As the fallout conditions contain cases such as identity theft and ARDI it is important that the cases on the list are worked timely. To access this listing: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Aging from the pull-right menu. Select Auto Purge from the pull-right menu. Select Auto Purge List from the pull-right menu. Enter the suspense batch type/number. The Auto Purge Pull List opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The listing displays the following: Notice Date Suspense Sequence Number SSN Restricted Case Code (RCC) Target Batch Note: If the fallout condition indicates TC 971 ID Theft, build to the appropriate BT 84 for identity theft cases. Provide the AUR Coordinator a listing of any IDT batches. Fallout Condition Use this list to build these cases to the appropriate batch or transfer to and notify a Tax Examiner or the Coordinator. The Restricted Case Code (RCC) is to identify the type of special case ex: "T" and "H" for Taxpayer Digital Communications (TDC). Note: RCC cases will not auto-batch and a message to transfer case to Designated SEID will appear. Send notification to the Designated SEID when transferring case(s). If the fallout condition indicates "No Notice sent - transfer to Coordinator" , transfer/notify the case to the Coordinator. Caution: If a large number of cases have this condition, it may indicate a problem with a specific mail-out date. Contact the Coordinator prior to transferring. If the fallout condition is "MFT 31 non agree - contact Coordinator" or "NPS - contact Coordinator" , contact the Coordinator for the proper actions to take on the case. If the fallout condition is Sick and Family Leave Credit, transfer the case and notify the Tax Examiner who worked the case last. If the fallout condition is Merged SSN Present, transfer the case and notify the Tax Examiner who worked the case last. This list is generated on demand and can be viewed.

# Auto Purge Batch

4.19.2.10.7.1 (09-23-2025) Auto Purge Batch This listing identifies cases that remain in the 40, 50, 55, 60, 70, Suspense batches and is sorted by target batches. To access this listing: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Aging from the pull-right menu. Select Auto Purge from the pull-right menu. Select Auto Purge Batch from the pull-right menu. Enter suspense batch type/number. The Auto Purge Batch Listing opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The listing displays the following: Target Batch Suspense CSN SSN Total Volume to BT This list is generated on demand and can be viewed.

# Rb Auto Purge Batches

4.19.2.10.7.2 (10-03-2019) Rb Auto Purge Batches This listing identifies BT 38, 49, 59, and 79, that were systemically built and are ready to be updated to "RB" status. This listing also identifies BT 84 that were systemically built and are ready to be updated to "AB" status. To access this listing: Select the tax year from the AUR Year menu. Select Reports from the Control menu. Select Clerical from the drop-down menu Select Aging from the pull-right menu Select Auto Purge from the pull-right menu. Select RB Batches from the pull-right menu. The RB Auto Purge Batches Report opens in a Microsoft Edge window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on viewing the report. The listing displays two sections: BATCHES and PRIOR BATCHES NOT IN RB STATUS. The BATCH section displays batch numbers that are currently ready to purge. The PRIOR BATCHES NOT IN RB STATUS section displays the following: Batch Status date This report is generated weekly and can be viewed.

# Batch Inventory Report

4.19.2.10.8 (09-23-2025) Batch Inventory Report Batch Inventory Reports list batches by batch status in batch number order. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Batch from the drop-down menu. Select Batch InventorY from the pull-right menu. Select one of the options from the pull-right menu. See (3) below for a list of options This report contains a menu, which allows the User to select nine data options. Association Batch - displays all batches that are in AB us. Batch type - displays a specified batch type. Complete - displays all batches. CP2000 - displays all CP 2000 batches. CP2501 - displays all CP 2501 batches. Recon - displays all RECON batches (BT 81). Screening - displays all Screening batches. Sttatutory - displays all CP 3219A batches. Note: The COMPLETE option includes all of the other categories except for Unit Suspense. Unit Suspense - This report displays total number of cases assigned to unit suspense batches, the oldest IRS received date and age from the IRS received date. Use this report to determine if the site has excess inventory in the unit suspense and to identify pockets of old work. Note: In addition to the batch numbers, all options listed above display: their status, days in status, volume, location, and age, if applicable. Each data option of the report may also be detailed by choosing one or all of the Batch Status Codes or Location Numbers within the selected data option. The Status categories are further broken down by: Auto Batch Batch Number Days in Status Volume Location Batch/IRS Received Date Age from IRS Received Date Volume Over 30 Days by Saturday AB Status Date Age from AB Date The Batch Inventory Report also provides a summary page. This page displays: Batch Status Batch Volume Case Volume, number of cases assigned to batches Oldest IRS Received Date Age, number of days from IRS Received Date The system continuously updates this report. This report is used to monitor the volume of work available. These reports are generated upon demand and can be viewed .

# Batch Listings

4.19.2.10.9 (09-23-2025) Batch Listings Batch Listings display all of the cases in a designated batch arranged in a selected sequence order. These listings can be generated for any batch in the system. Batch Listings are used as transmittal documents and as records of batch contents. To access batch listings: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Batch from the drop-down menu. Select Batch Listings from the pull-right menu. Select one of the available options from the pull-right menu. Note: The User has the option of viewing/printing the entire Batch listing or only the Summary page for the Sequence Number - SSN - PC listing and the PC - Sequence Number - SSN listing. Enter the five digit batch number. The selected Batch listing opens in a Microsoft Edge window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. These listings can also be accessed by taking the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Status/Location from the drop-down menu. Select Status/Location from the pull-right menu. Select Reports. Select Batch Listing from the drop-down menu. Select one of the available options from the pull-right menu. The listing options display in the order stated in (3) above. Note: The User has the option of viewing/printing the entire Batch listing or only the Summary page for the Sequence Number - SSN - PC listing and the PC - Sequence Number - SSN listing. Enter the five digit batch number. The selected Batch listing opens in a Microsoft Edge window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. When Batch listing is selected, a menu appears which allows the user to select from the three data options. PC-Sequence Number-SSN (PC-Seq-Num-SSN. Sequence Number-SSN-PC (Seq-Num-SSN-PC) Sequence Number-SSN (Seq-Num-SSN) Note: Sequence Number-SSN Report to be used for Notice Review selection. Batch listings are generated and printed as needed by the user.

# PC-Sequence Number-SSN Batch Listing

4.19.2.10.9.1 (09-23-2025) PC-Sequence Number-SSN Batch Listing This listing is selected from the Batch listing menu and is used to identify cases in a specific batch. To access this listing, see IRM 4.19.2.10.9, Batch Listings. The PC-Sequence Number-SSN listing is user generated by batch number and displays the following, as part of the header information: Batch Number Batch Status Batch Date Location The primary sort of this listing is by PC. The following information is shown, in two columns, for each PC in the batch: Sequence Number. This number depends on the type of batch requested by the user Note: If a letter batch type is input, the sequence number consists of the two digit work unit number and the two digit position within the work unit. If a suspense batch is input, the sequence number consists of a four-digit sequence number or RLS (Release). SSN IRS Received Date/Suspense Date Note: The IRS received date is displayed for response batches. The Suspense date is displayed for suspense batches. The last page of this listing is a summary page. This page may be printed by itself to be used as a batch transmittal. The summary page contains the following: Process Code(s) Volume for each PC IRS received date for response batches or the Suspense date for suspense batches for each PC Volume of cases for the IRS received date or the Suspense date Total volumes for PCs and the dates

# Sequence Number-SSN-PC Batch Listing

4.19.2.10.9.2 (09-23-2025) Sequence Number-SSN-PC Batch Listing This listing is selected from the Batch listing menu and is used to identify cases in a specific batch. To access this report, see IRM 4.19.2.10.9, Batch Listings. The Sequence Number-SSN-PC listing is user generated by batch number and displays the following, as part of the header information: Batch Number Batch Status Batch Date Location The primary sort of this listing is by sequence number. This listing displays the following data in two columns: Sequence number: This number depends on the type of batch requested by the user. Note: If a response batch type is input, the sequence number consists of the two digit work unit number and the two digit position within the work unit. However, if a suspense batch is input, the sequence number consists of the four-digit sequence number or RLS (Release). SSN Process Code PC Date Received Date The last page of this listing is a summary page. The summary page only may be printed to use as a batch transmittal. The summary page contains the following data: Process Code Volume for each PC

# Sequence Number-SSN Batch Listing

4.19.2.10.9.3 (09-23-2025) Sequence Number-SSN Batch Listing This listing is selected from the Batch listing menu and is used to identify cases in a specific batch. To access this report, see IRM 4.19.2.10.9, Batch Listings. The Sequence Number-SSN listing is user generated by batch number and displays the following, as part of the header information: Batch Number Batch Status Batch Date Location Received Date This listing displays the following data: Sequence number: This number depends on the type of batch requested by the user. Note: If a response batch type is input, the sequence number consists of the two digit work unit number and the two digit position within the work unit. However, if a suspense batch is input, the sequence number consists of the four-digit sequence number or RLS (Release). SSN Total Volume of cases in the batch

# Cases In Error Report

4.19.2.10.10 (09-23-2025) Cases In Error Report The Cases in Error Report provides a listing of cases with error conditions such as new transactions, missing process codes, special paragraphs. The system identifies error conditions when technical updates batch status to "BF" , during clerical PC verification, and when the batch status is updated to "RB" . To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Cases in error from the drop-down menu. Enter the five digit batch number. The Cases in Error Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. This report can also be accessed by taking the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Status/Location from the drop-down menu. Select Status/Location from the pull-right menu. Select Reports. Select Cases in Error from the drop-down menu. Enter the five digit batch number. The Cases in Error Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The report is used to identify cases with error conditions and to resolve those error conditions. The left side of the report shows the following case data: SSN Process Code PC SEID Sequence number within the batch Owner SEID The right side of the report lists the following error conditions which are marked as identified by the system: NO PC (No process code) NEW TRN (New Transaction) PC NOT VER (PC not verified) PYR AGT (Payer agent) REQUEST OVER $100K LTR PAR (Letter paragraph) ACT REQ (Action required) DIS ZIP (Disaster Zip Code) STAT IMM (Statute Imminent) PEN WAIV (Penalty Waived) STOL ID (Stolen ID) DIG RESP (Digital Response) This report is generated on demand by batch number and can be viewed.

# Check Notice/Letter Date Listing

4.19.2.10.11 (09-23-2025) Check Notice/Letter Date Listing The Check Notice/Letter Date listing provides a listing of cases the system has identified as missing or not purged after no response cases have been batched into BT 49, BT 59, or BT 79. To access this listing: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Check Date List from the pull-right menu. Enter the appropriate two digit Batch Type. Enter Notice Date. The Check Notice/Letter Date Listing opens in a Microsoft Edge window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. This listing is generated by batch type and notice date. The report also provides the total number of cases. The listing displays the following data: CSN SSN This listing is generated on demand and can be viewed.

# Disassembled/Age Batch Report

4.19.2.10.12 (09-23-2025) Disassembled/Age Batch Report This report displays aged cases in batches that have been through the disassembly process (DC status). Cases from batches in "DC" status display on the next week's report. Example: Cases in disassembled batches with IPC MI needing to be built to BT 61 and cases with IPC RN needing to be built to BT 67. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Aging from the pull-right menu. Select Disassemble Batch from the pull-right menu. The Disassembled Age Batch Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The Disassembled/Age Batch Report has four columns that display the following: SSN Process Code Batch Status Date This report is used to monitor batches that have been disassembled and SSNs (cases) that have not been built to the appropriate batch. If unable to build the case, contact the AUR Coordinator. The Disassembled/Age Batch Report is updated continuously and is generated upon demand. It may be viewed.

# Miscellaneous Letter Listing

4.19.2.10.13 (09-23-2025) Miscellaneous Letter Listing This is a listing of cases where a letter was issued to the taxpayer, and another action was taken on the case(s) at the same time. These cases have PCs other than 6L, 6S, or 8L. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Miscellaneous Letter from the pull-right menu. Enter the five digit batch number. The Miscellaneous Letter Listing opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. This report can also be accessed by taking the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Status/location from the drop-down menu. Select Status/location from the pull-right menu. Select Reports. Select Miscellaneous Letter from the drop-down menu. Enter the five digit batch number. The Miscellaneous Letter Listing opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The Miscellaneous Letter listing shows the Batch, Sequence Number, Work Unit, Case Number and SSN in five columns. The listing also displays the total volume of cases. The listing is generated and viewed when a response batch type is updated to "RB" batch status.

# Partially Agreed Aging Report

4.19.2.10.14 (09-28-2021) Partially Agreed Aging Report This report identifies BTs 67 and 87 that have been in "AB" batch status for one or more processing cycles. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Aging from the pull-right menu. Select Part Agreed from the pull-right menu. The Partially Agreed Aging Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The Partially Agreed Aging Report displays the Batch Number and the date the batch status was updated. This report is used to determine which BT 67 and BT 87 batches require updating to "RB" batch status. This report is generated upon demand and can be viewed.

# Produce Notice/Letter Suspense List

4.19.2.10.15 (09-12-2024) Produce Notice/Letter Suspense List The listing displays data by Notice Date and Letter Date. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Coordinator from the drop down menu. Select Weekly reports from the pull-right menu. Select Notice Letter from the pull-right menu. The Notice/Letter Suspense Listing opens in a Microsoft Edge window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The Notice Date section provides data concerning the Suspense Batches for CP 2000, Recomp CP 2000, CP 2501, and CP 3219A Notices. The following data is displayed for each of the notice suspense batches: Notice Date (in order) Original Mail volume for each Notice Date TDC Count AGN Current volume for each Notice Date Purge Date for each Notice Date Suspense Batch Number Total Original Mail volume and Total Current volume for each Notice suspense type The Letter Date section provides similar information for the Letter Suspense Batches for the CP 2000 and the CP 2501. The following data is displayed for each of the Letter Suspense Batches: Letter Date Current volume for each Letter Date Purge Date for each Letter Date Suspense Batch number for each Letter Date Total Current volume for each Letter Suspense type (CP 2000 and CP 2501) The summary page of the report lists: Each Notice and Letter type and the volume for each Subtotals for CP 2000 and CP 2501 Letters Total volume The system generates the report weekly and can be viewed. The report is used to monitor the timely and complete purging of each Notice and Letter Date.

# Release Batch Status Report

4.19.2.10.16 (09-23-2025) Release Batch Status Report This report must be run on a daily basis and cases will be built from the listing. The Release Batch Status Report identifies cases worked and released by the Tax Examiners but have not yet been processed by clerical. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Released Batch from the pull-right menu. The Release Batch Status Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The information for each row on the report is displayed as follows: Batch (two digit batch number - shown only once per page) SSN PC PC Date SEID Previous Location Release Case Date UWC CSN (when one is available) RCC (Restricted Case Code) Use this report to build the cases into the appropriate Unit Release BT 37, 47, 66 or 86. See IRM 4.19.2.5.3.3, Unit Release Batch Building - BT 37, 47, 66 and 86. If unable to build the case, contact the AUR Coordinator. Cases released through Universal Work appear on this report as XX950. The report is generated on demand and can be viewed.

# Reject Listing

4.19.2.10.17 (09-23-2025) Reject Listing The Reject Listing identifies CP Notices with reject conditions and displays them in CSN order. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Cooordinator from the drop-down menu. Select Weekly reports from the pull-right menu. Select Reject Listing from the pull-right menu. The Reject Listing opens in a Microsoft Edge window. Note: There are two options to choose from: Current or History. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. There are six reject conditions for CP Notices: 1 - Restricted Interest 2 - Military Action 4 - Invalid Interest (per SCRS) 5 - Not found on TlF 6 - Invalid Interest (per AUR) 8 - Disaster Case Type 4 View the Reject listing to: Build Reject codes 1, 2, 4, and 6, into BT 61. Build Reject codes 5 and 8 into BT 39. The information displayed on the list is as follows: CSN SSN Reject Code Total volume for each Reject Code The Listing is generated weekly by the system and can be viewed. The Reject listing for prior weeks is available upon request.

# Reworked Case Listing

4.19.2.10.18 (09-23-2025) Reworked Case Listing The Reworked Cases Listing displays the cases in BT 95 which have been reworked by the Tax Examiner. To access this listing: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Reworked Cases from the pull-right menu. Enter the five digit batch number. The Reworked Cases listing opens in a Microsoft Edge window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. This report can also be accessed by taking the following actions: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Status/location from the drop-down menu. Select Status/location from the pull-right menu. Select Reports. Select Reworked cases from the drop down menu. Enter the five digit batch number. The Reworked Cases Listing opens in a Microsoft Edge window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The Reworked Case Listing displays three columns of Sequence Number and SSN, and the Total Volume of cases in the batch. The listing is used to identify the cases which must go through the Batch Disassembly Process. This listing is generated on demand and can be viewed.

# Digital Images Report

4.19.2.10.19 (09-23-2025) Digital Images Report The Digital Images Report displays the cases scanned into the AUR System and must be worked daily. To access this listing: Select the tax year from the AUR Year menu Select Control for the AUR menu Select Reports Select Clerical from the drop-down menu Select Digital Images The dates default to the previous day and the clerk can update the date range if needed. The Digital Images Report displays in two tabs, Action Needed and All. There are eleven columns on each tab: Title Description CSN Case Sequence Number SSN Social Security Number IRS RCVD DT IRS Received Date UL DATE Upload Date RESP TYPE Response Type SP HAND CODE Special Handling Code PC Process Code DOC TYPE Document Type DIG ID Digital Identification RCC Restricted Case Code UID Assigned SEID The Action Needed tab is the listing used to identify responses that have been scanned and need to be built into the appropriate response batch or transferred to the Designated SEID with a notification sent of the transfer. Note: Cases will be removed from this tab when built by clerical or the response status box is checked by the Tax Examiner. The All tab is the listing used to identify all the scanned responses for the date generated including cases already built or assigned to a user. This listing is generated in Real time and generates in Business Objects Enterprise (BOE) window.

# Sequence Number/Notice Date Pull Listing

4.19.2.10.20 (09-23-2025) Sequence Number/Notice Date Pull Listing This listing displays all of the cases for a specified batch. To access this listing: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Pull Listing from the pull-right menu. Enter the five digit batch number. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. This listing can also be accessed while in the batch building screen by taking the following actions: Select Pull list from the menu. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. Use this listing to locate undeliverable correspondence identified with better address. The Pull listing data fields are: Notice Date Previous CSN SSN Total Cases This listing is user generated and is viewed on demand.

# CP 3219A (Stat) Not Generated Report

4.19.2.10.21 (09-23-2025) CP 3219A (Stat) Not Generated Report This report provides a list of cases from the prior weeks' CP 3219A mail-out that did not receive a Certified Mail Number, indicating the CP 3219A was not generated and mailed. The AUR system receives this data from CPS within two weeks of the CP 3219A notice date. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Aging from the pull-right menu. Select Stat Not Generated from the pull-right menu. The Stat Not Generated Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The Stat Not Generated Report displays: CSN SSN Total number of cases SCRS due date This report is used to identify and transfer cases that did not generate a CP 3219A Notice to the AUR Coordinator or designated SEID. Note: When case(s) are transferred, always send notification to the receiver. This report is generated weekly by the system and can be viewed for the prior weeks' CP 3219A Notices.

# Statute Listing

4.19.2.10.22 (09-28-2021) Statute Listing This report provides a list of all open cases within 120 days of the Statute Expiration Date. To access this listing: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Coordinator from the drop-down menu. Select Weekly reports from the pull-right menu. Select Statute from the pull-right menu. The Statute Listing opens in a Microsoft Internet Explorer Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The Statute Listing displays: Statute Date CSN SSN Total number of cases The report is used to monitor cases to ensure resolution before the Statute expires. The report is generated weekly and can be viewed.

# Suspense Aged Batch Report

4.19.2.10.23 (09-23-2025) Suspense Aged Batch Report This report indicates which suspense batches have met the appropriate suspense time frames. The system has checked for the required conditions (such as, foreign addresses, new transactions, and new addresses) before updating each case with a code indicating the batch number for the cases next batch assignment. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Aging from the pull-right menu. Select Suspense Aged Batch from the pull-right menu. The Suspense Aged Batch Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The Suspense Aged Batch Report displays the following in three columns: Suspense Batch Notice Date of the Suspense Batch Count This report is used to monitor suspense batches which have met the appropriate suspense time frames. Cases are built to the next appropriate batch for processing. The report is system generated weekly and can be viewed.

# Suspense Summary Report

4.19.2.10.24 (09-23-2025) Suspense Summary Report This report displays information from the Suspense Summary Screen. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Status/Location from the drop-down menu. Select Status/Location from the pull-right menu. Select Reports. Select Suspense smry from the drop-down menu. Enter the five digit batch number. The Suspense Summary Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The displayed information is: Suspense Batch Description Batch Number Projected Notice/Letter Date Begin Sequence Number End Sequence Number Volume Disassemble DT The report is user generated and printed after each batch status is updated to "RB" .

# Unavailable Return Report

4.19.2.10.25 (09-23-2025) Unavailable Return Report This report displays information on cases in BT 30 and 34 when the research has not been received within 60 days and the system has closed the cases with either PC 28 or 29. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Closed Research from the pull-right menu. Select Unavailable Return from the pull-right menu. The Unavailable Return Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The system does NOT automatically close Married Filing Separate (filing status 3) cases. These cases display at the end of the Closed Unavailable Return Case Report. The Closed Unavailable Return Case Report displays SSN and the CSN, shown in two columns. This report identifies cases that can be built into BT 33, see IRM 4.19.2.5.3.1, Screening Batch Building - BT 01-26, 29, 31, and 33. This report is system generated weekly and can be viewed.

# Undeliverable Report

4.19.2.10.26 (10-03-2019) Undeliverable Report This report tracks the volume of undeliverable notices and those with better addresses by notice type. To access this report: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Clerical from the drop-down menu. Select Undelivered notice from the pull-right menu. Enter a beginning date and ending date in MM/DD/YYYY format. The Undeliverable Report opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. This report displays a Weekly and Cumulative column for the following: Notice Type Indicator Type CP 2501 Undelivered Notices Undelivered Indicator U CP 2501 Undelivered Notice Undelivered Indicator T CP 2501 Undelivered Notices Total Undelivered CP 2501 CP 2000 Undelivered Notices Undelivered Indicator M CP 2000 Undelivered Notices Undelivered Indicator U CP 2000 Undelivered Notices Undelivered Indicator T CP 2000 Undelivered Notices Total Undelivered CP 2000 Stat Undelivered Notices Undelivered Indicator M Stat Undelivered Notices Undelivered Indicator T Stat Undelivered Notices Total Undelivered Stats This report is generated on demand and can be viewed.

# Action Required

4.19.2.10.27 (09-23-2025) Action Required This listing identifies cases that have been viewed by another site (per phone call) and determined to have some type of action needed on the case (Action Required box is checked) that can't be taken through UWC. To access this listing: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Reports from the Control menu. Select Specialized from the drop-down menu. Select Action Required from the pull-right menu. The Action Required Listing opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The report consists of six columns for the following: CSN Status SSN Contact Date Age from Contact Date RCC SEID The telephone contact is considered a taxpayer response and cases on this listing are handled like a response. Use this listing to build to the appropriate priority response batch type or transfer to and notify designated SEID. For response batch building instructions, see IRM 4.19.2.5.3.2, Response Batch Building - BT 41, 44, 51, 52, 53, 58, 71, 72, and 74. The UVC listing may require special handling. Note: An SSN does not drop off the UVC Action listing until a Tax Examiner takes the needed action; therefore, SSNs appear on the listing each day until a Tax Examiner has worked the case. This report is generated on demand and can be viewed.

# Unassociated Documents Window

4.19.2.10.28 (09-23-2025) Unassociated Documents Window While the Unassociated Cases is not a report, it provides a list of all digital documents which require update or correcting prior to being associated into AUR. This listing is always accessed from the most current AUR tax year but includes documents for all tax years. It shows a list of cases which have been rerouted as non-AUR documents. The Unassociated Case Window displays cases scanned into the AUR system that are not yet associated with a batch. To access this window: Select the tax year from the AUR Year menu Select Control from the AUR menu Select Batch from the Control menu Select Unassociated Documents from the Batch menu The Unassociated Cases Window defaults with the Unassociated Documents radio button selected. Click the Reroute Documentations radio button to view rerouted documents instead. The following information is displayed in 10 columns: Title Description CREATED DT Created Date SSN Social Security Number YEAR Tax Year RESPONSE TYPE "AGR" for agreed response, "RSP" for response, "ORG" for original and "OTR" for other IRS RECEIVED DT IRS Received Date DOC ID Document Identification BATCH ID Batch Identification DOC TYPE Document Type SPECIAL HANDLING Special handling displays "N" for No and "Y" for Yes ACTION Select Validate or Reroute There are two non-radio buttons on the Unassociated Documents Window Case Search and Report: Case Search - opens the Case Search window used to identify all tax years associated with the SSN. Report - opens the Unassociated Documents and Reroute Documents in a BOE window. For more information on the Unassociated Documents Window, see SBSE AUR Clerical Digitization Process. Report to display in Business Object Enterprises (BOE) window.

# Work Unit Listing

4.19.2.10.29 (09-23-2025) Work Unit Listing This listing displays data for responses/cases currently assigned to a response batch. To access this listing: Select the tax year from the AUR Year menu. Select Control from the AUR Main menu. Select Batch from the Control menu. Select Status/Location from the drop-down menu. Select Status/Location from the pull-right menu. Select Reports. Select Work unit listing from the drop-down menu. Enter the five digit batch number. The Work Unit Listing opens in a BOE Window. See IRM 4.19.2.10.1, General Report/Listing Information, for information on printing report. The listing displays information for the following: Batch Number Work unit SSN Sequence Number In addition to the above information the listing contains a column for the Tax Examiners to write the PC. Note: This listing can be used in lieu of a Seq-num listing for all batches. This listing is generated on demand and can be viewed.

# Glossary

Exhibit 4.19.2-1 Glossary Term Definition AGN Auto-Generated Notice - cases systemically screened and the CP 2000 and CP 2501 Notices issued with no Tax Examiner or clerical handling. AIMS Audit Information Management System - Examination control system on IDRS. AO Area Office APO/FPO/DPO Army Post Office/Fleet Post Office/Diplomatic Post Office - used to address correspondence to overseas military and diplomatic personnel. ARDI Accounts Receivable Dollar Inventory ASED Assessment Statute Expiration Date AUR Automated Underreporter - inventory control system used in Underreporter. Agreed Case a response from the taxpayer with signature(s) agreeing to our changes with no disputing taxpayer comments, OR full payment of tax and penalties received before the issuance of a CP 3219A with no disputing taxpayer comments, OR a completed Form 9465 or Form 433-D with signature(s) and no disputing taxpayer comments. Assessments (TC 290) a change to the amount of tax on the taxpayer's account, this transaction code generates a bill or a refund, a new DLN, and/or release a payment or freeze code. AUR Received Date a system generated date reflecting when the IRS received Date is input on the case record. BMF Business Master File Batch Number a five digit number used to describe/define the type of batch and the sequential number of the batch or the physical location of the batch. Batch Runs automatic updates to the entire AUR system, currently scheduled for weekends only. Batch Status Codes two digit alpha codes that define the status of a batch at any given time during processing. Batch Type (BT) the first two digits of a Batch Number that describe the type of work within the batch. CAF Centralized Authorization File - houses Power of Attorneys (POA) and other authorized disclosure contacts for taxpayer accounts CC Command Code - used to make changes to IDRS accounts CML Certified Mail Listing CP 2501 an initial notice sent to the taxpayer requesting an explanation to resolve a discrepancy between items reported by the taxpayer on the tax return and the information provided by third parties regarding those items. If the taxpayer fails to respond or if the response is insufficient, the IRS sends a CP 2000 notice proposing an adjustment. CP 2000 A-E a notice sent to the taxpayer proposing an adjustment to an item of income, deductions, and/or credit that includes an explanation of the adjustment and a tax computation reflecting the adjustment. If the taxpayer fails to respond or if the response is insufficient, the IRS sends a CP 3219A. CP 2057 A notice issued to increase Taxpayer compliance. There is no physical case CP 3219A Waiver, included as part of Statutory Notice of Deficiency. CPS Correspondence Production Services. AUR notices are printed and mailed from one of two CPS sites. CPS-East is in Detroit and prints/mails for Andover, Atlanta, Brookhaven and Philadelphia. CPS-West is in Ogden and prints/mails for Austin, Fresno and Ogden. CSN Case Sequence Number Case Analysis The technical review of computer identified discrepancies compared to the tax return. The Screening phase of the Underreporter Program is referred to as either Screening or Analyzation. Case Sequence Number (CSN) a nine digit number which indicates the exact physical location of a case. Certified Mail Listing A list, stamped by the post master, of all CP 3219A notices mailed using certified mail. Classified Waste Documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Red line through the documentation after a review to prevent inadvertent/unlawful destructions of records. DLN Document Locator Number - the number assigned to all returns and documents input to the IRS computer system. Disagreed Case a response from the taxpayer that does not agree to our proposed changes OR has disputing taxpayer comments attached. (Full payment received after issuance of the CP 3219A must be considered disagreed until signature(s) are obtained.) ECC-MEM Enterprise Computing Center at Memphis. ECC-MTB Enterprise Computing Center at Martinsburg. EIN Employer Identification Number - nine digit number formatted xx-xxxxxxx used to identify businesses/payers. EUR Employee Underreporter - IRS (government) employee cases in the Underreporter Program. Extract a group of SSNs selected from the inventory of cases identified with possible discrepancies. FRC Federal Records Center FTP File Transfer Protocol - the method used to move information from AUR to Master File. Federal Record Center (FRC) a place where tax returns are stored outside the campuses. Form 4251 Return Charge-out - the form generated from IDRS tape and sent to Files/FRC to pull the requested returns. IDRS Integrated Data Retrieval System IDTVA Identity Theft Victims Assistance IMF Individual Master File IND Indicator IPC Internal Process Code IRC Internal Revenue Code IRM Internal Revenue Manual IRMF Information Return Master File ISRP Integrated Submission and Remittance Processing - the automated system that converts all paper documents to electronic form, including payments. Internal Process Code (IPC) a two digit numeric/alpha code used for tracking cases on the AUR system (does not upload to IDRS). IRS Received Date date the IRS received the taxpayer correspondence or notice in the campus. It can usually be found on the first page of the receipt and is a stamp (round or square) containing the campus name and date the IRS received the correspondence in the campus. KITA Killed In Terrorist Action Location Code a three digit character code that can be alpha or numeric. It identifies the place where batches and/or cases can be found. NPS Non-petitioning Spouse PC Process Code POA Power of Attorney Priority Responses responses which are aged beyond recommended time frames, also referred to as Expedites or Early Received Date Responses. Process Codes (PC) two-digit numbers used to identify the action taken on a case. Process Codes reside in AUR and are uploaded to IDRS. When posted to IDRS, they update the TC 922. PS Petitioning Spouse RPS Remittance Processing System within ISRP Recharge changing the control of a specific return to another area. Recomputed Notice (Recomp) notice in which the original CP 2000 figures were changed due to a taxpayer response. Reconsideration Cases (RECON) responses received after the case has been closed (assessment or no change) on the AUR system, also referred to as first read, late response or audit RECON cases. Referral a case sent to another area for technical determination (for example: Examination, Criminal Investigation). Refile Case (RF) IPC used to return a case to a suspense batch before further assignment Rejects cases where the CP 2000 rejected from processing and was not generated. Research request for additional information (such as, returns, IDRS research, information return files) needed to continue case processing. Response all correspondence received from or on behalf of the taxpayer. Return Preparer Misconduct - (RPM) cases where the return preparer either altered taxpayer's direct deposit or address information to misdirect taxpayer refunds or alter tax data (includes but is not limited to: falsified dependents, expenses, deductions, credits, income, refund amount) and misdirect the erroneous portion of refund Review Sampling cases to be reviewed by Management or quality reviewers. SCRS Service Center Replacement System SEID User Standard Employee Identifier (SEID) a combination of alpha/numeric characters which identifies employees. SNOD Statutory Notice of Deficiency SSN Social Security Number - nine digit number formatted xxx-xx-xxxx used to identify individual taxpayers. SST Social Security Tax Screening technical review of computer identified discrepancies compared against the tax return. The Screening phase of the Underreporter Program is also referred to as Case Analysis and Analyzation. Sequence Order order in which cases are key entered or scanned into AUR. Statutory Notice Legal notification sent to taxpayers by Certified mail, which explains the taxpayer's right to file a petition with Tax Court and the IRS's right to change tax without taxpayer consent if no timely petition is filed. An Underreporter Statutory Notice consists of a Banner Page (if system generated), the Statutory Notice of Deficiency includes a CP 3219A, Waiver Form 5564 and reprint of the CP 2000 notice. TC Transaction Code TDA Taxpayer Delinquent Account – a Collection status. TDC Taxpayer Digital Communication TE Tax Examiner TIF Taxpayer Information File – Individual Master File data from ECC-MTB containing tax account and tax transaction information. TIN Taxpayer Identification Number – used to identify taxpayer accounts. TY Tax Year U/R Underreporter UVC Universal View Case - the capability to view all case data by all AUR sites (and some non-AUR functions) regardless of where the case was initiated. UWC Universal Work Case - the capability to work (take all actions and assign process codes) by all AUR sites (and some non-AUR functions) regardless of where the case was initiated. Undeliverable Correspondence returned from the Post Office that the taxpayer did not receive, or, was rejected or refused. Virtual Case All electronically filed returns (ELF) (no physical case). On system listings a V displays next to SSN to identify this type of case.

# Internal Process Codes

Exhibit 4.19.2-2 Internal Process Codes Pre-Notice Internal Process Code Definition 0A Screening Research Request for the tax return 0D Reserved 0E Screening Technical/Manager Referral 0F Screening Fraud Referral (TY 23 and Prior) 0P Reserved 0T Screening Telephone CP 2501 Internal Process Code Definition 3A CP 2501 Research Request - Return and/or Transcript 3D Reserved 3E CP 2501 Technical/Manager Referral 3F CP 2501 Fraud Referral (TY 23 and Prior) 3P Reserved 3S CP 2501/Manual Letter (For TDC Only) 3T CP 2501 Telephone (Request Case) CP 2000 Internal Process Code Definition 6A CP 2000 Research Request - Return and/or Transcript 6D Reserved 6E CP 2000 Technical/Manager Referral 6F CP 2000 Fraud Referral (TY 23 and Prior) 6L CP 2000 AUR Correspondex Letter 6P Reserved 6S CP 2000 Phone Call/Manual Letter (letter not on AUR) 6T CP 2000 Telephone (Request Case) 6X CP 2000 Extension Request S6 CP 2000 MFJ - Only One Taxpayer Signature on Consent (TY 23 and Prior) CP 3219A Notice Internal Process Code Definition 8A CP 3219A Research Request - Return and/or Transcript 8D Reserved 8E CP 3219A Technical/Manager Referral 8F CP 3219A Fraud Referral (TY 23 and Prior) 8L CP 3219A AUR Correspondex Letter - No Revision to Deficiency 8M CP 3219A AUR Correspondex Letter - Change to Deficiency 8P Reserved 8S CP 3219A Phone Call/Manual Letter (Letter not on AUR) 8T CP 3219A Telephone (Request Case) S3 CP 3219A - MFJ - Only One Taxpayer Signature on Consent (TY 23 and Prior) S6 CP 3219 Only One Taxpayer Signature on Consent (TY 24) and subsequent S8 CP 3219A - MFJ - Only One Spouse Files Petition Miscellaneous - Open Cases Internal Process Code Definition CR Recomputation Notice Case (Indicator A and N) DR CP 3219A Recomputation Notice (Indicator E ) MI Manual Interest RF Refile Case RN Recomputation Notice Case (Indicators A, or N) SR CP 3219A Recomputation Notice (Indicators E, C, or N) WP Wrong Pull Identity Theft Internal Process Code Definition SI Stolen Identity (TY 23 and Prior) S9 Reserved T3 Stolen Identity (TY 24 and Subsequent) Reconsideration - Closed Cases Internal Process Code Definition 9B IDT Recon - Suspense 9C Clerical RECON Information Request – closure TY 22 and Subsequent 9E Research/Referral within AUR - Suspense 9F RECON Full Abatement of the AUR assessment - closure 9I RECON Information Request - closure 9L RECON Payer Letter - suspense 9N RECON No change to AUR assessment - closure 9P RECON Partial abatement of the AUR assessment - closure 9R RECON Referral non-AUR issue - closure Special Projects Internal Process Code Definition A6 Special Project A (TY 24 and Subsequent) B7 Special Project B (TY 24 and Subsequent) C8 Special Project C (TY 24 and Subsequent) D9 Special Project D (TY 24 and Subsequent) F2 Fraud Referral All Phases (TY 24 and Subsequent

# Process Codes

Exhibit 4.19.2-3 Process Codes U/R Case Selected Process Code Definition 01 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 02 Reserved 03 AUR selected case 04 Reserved 06 AUR Employee Cases 07 AUR Soft Notice Selected 08 Reserved 09 Establish IDRS Control Base - CP 2000 Interest pending Pre-Notice Transfer/Referral/Closure Process Code Definition 10 DUP TIN Closure 11 Field Audit 12 Office Audit 13 Campus Examination 14 Fraud 15 Military Action/Disaster Closures 16 Headquarters Identified Program Problems/Closure 17 IDTVA Closure (TY 21) 18 KITA/HSTG/KIA Closures 19 AUR Soft Notice Issued Pre-Notice Closures Process Code Definition 20 Adjustment for withholding/excess SST/RRTA discrepancies only 21 Discrepancy accounted for 22 Balance due/Refund below tolerance 23 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 24 Payer Agent 25 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 26 Expired in IDTVA (TY 22 and Subsequent) 27 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 28 Other Closure 29 Return can't be secured 31 Auto Notice screen out CP 2501 Notice - Transfer/Referral/Closure Process Code Definition 30 CP 2501 (establishes IDRS Control Base) 30A Amended CP 2501 34 CP 2000 not mailed after a CP 2501 (PC 57) 35 Case closed to Field Audit (Acknowledgement letter, CP 2006) 36 Case closed to Office Audit (Acknowledgement letter, CP 2006) 37 Agreed CP 2501 38 Case closed to Campus Exam (Acknowledge letter, CP 2006) 44 Fraud 46 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 47 No change (closure letter, CP 2005) 48 HQ Identified Program Problem - (closure letter, CP 2005) 49 AUR Soft Notice Not Issued 51 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 52 No change (no closure letter) 53 Amended return closed case (no closure letter) 54 Notice CP 2501 not mailed CP 2000 Notice - Transfer/Referral/Closure Process Code Definition 55 CP 2000 (establishes IDRS Control Base) 55A Amended CP 2000 56 Reserved 57 CP 2000 after CP 2501 57A Amended CP 2000 after CP 2501 58 CP 2000 Notice not mailed 59 Recomputation CP 2000 (updates IDRS Control Base) 59A Amended Recomputation CP 2000 60 Amend/Recomp not mailed (PC 59 and amended PCs 55, 57 and 59) 61 Reserved 63 Case closed to Office Audit (Acknowledgement letter, CP 2006) 64 Case closed to Campus Exam (Acknowledgement letter, CP 2006) 65 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (no acknowledge letter) 66 Disagreed - Appeals Request - to Campus Examination (no acknowledgement letter) 67 Fully Agreed (no closure letter) 68 Adjustment to Prepayment Credits Only closures (no closure letter) 69 Taxpayers Agreed on Different Dates - Account Split 70 No change to original tax liability (closure letter, CP 2005) 71 No change to original tax liability closure (and HQ Identified Program Problem) (closure letter) 72 Fraud 73 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (closure letter, CP 2005) 74 Other closure (closure letter, CP 2005) CP 3219A Notice - Transfer/Referral/Closure Process Code Definition 39 One Taxpayer Agreed at a Later Date - Account Split 62 Non-petitioning Spouse Agreed 75 CP 3219A Notice - Updates IDRS Control Base 75A Amended CP 3219A Notice 76 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ (no acknowledgement letter) 77 CP 3219A Notice - STN90 (computation change - not generated, input via IDRS CC STN90) 78 CP 3219A Notice Rescinded 79 CP 3219A Notice not mailed 80 Transfer Docketed Case to Appeals (no acknowledgement) 81 Recomp not mailed after CP 3219A Notice (PC 95) 82 Non-petitioning Spouse Default 83 CP 3219A case closed to Office Audit (Acknowledgement letter, CP 2006) 84 Fraud 85 CP 3219A case closed to Campus Exam (Acknowledgement letter, CP 2006) 86 Disagreed CP 3219A Case - Appeals Request 87 Fully Agreed (no closure letter) 88 Adjustment to Prepayment Credits Only closures (no closure letter) and Employee Case Partially Agreed 89 One Taxpayer Agreed - Case Defaulted - Account Split 90 Assessed by default 91 No change to original tax liability (closure letter, CP 2005) 92 No change to original tax liability (no closure letter) 93 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 94 Default assessments based on revision(s) to CP 3219A notice 95 CP 3219A Recomputation Notice 96 Other Closure (closes AUR system control for manual monitoring of active Bankruptcy cases or referral of non-bankruptcy cases to another area) Miscellaneous Process Code Definition 97 Response received - Correspondence sent for additional information - PC updates on TC 922 Master File 98 Bankruptcy Suspense (also applicable for Employee cases) 99 Reserved

# Titles of Forms

Exhibit 4.19.2-4 Titles of Forms Form Title Form 1040-X Amended U.S. Individual Income Tax Return Form 433-D Installment Agreement Form 2159 Payroll Deduction Agreement Form 2859 Request for Quick or Prompt Assessment Form 3210 Document Transmittal Form 3244 Payment Posting Voucher Form 4251 Return Charge-Out Form 4287 Record of Discovered Remittances Form 4442 Inquiry Referral Form 4506 Request for Copy of Tax Return Form 5564 Notice of Deficiency - Waiver Form 8822 Change of Address Form 9465 Installment Agreement Request Form 9856 Attachment Alert Form 13844 Application For Reduced User Fee For Installment Agreements Form 14039 Identity Theft Affidavit Form 14121 No Change Certificate Form 14157 Tax Return Preparer Compliant Form 14157-A Tax Return Preparer Fraud or Misconduct Affidavit