IRM 5.19.5 — ACS Inventory

# Part 5. Collecting Process

Chapter 19. Liability Collection Section 5. ACS Inventory 5.19.5 ACS Inventory Manual Transmittal March 03, 2025 Purpose (1) This transmits revised IRM 5.19.5, Liability Collection, ACS Inventory Material Changes (1) IPU 23U0164 issued 01-24-2023 IRM 5.19.5.4.11.3 Updated R9 as a reserved inventory. (2) IPU 23U0164 issued 01-24-2023 IRM 5.19.5.4.11.8 Grammar changes in paragraph 3 and 6. (3) IPU 23U0164 issued 01-24-2023 IRM 5.19.5.4.11.8.2 Added ST24 with Mixed Mods to the If/Then chart in paragraph 1. (4) IPU 23U0164 issued 01-24-2023 IRM 5.19.5.4.12 Added DUT option, hold time update, and predictive dialer update. (5) IPU 23U0164 issued 01-24-2023 IRM 5.19.5.7.8 R9 inventory changed to reserved. (6) IPU 23U0164 issued 01-24-2023 IRM 5.19.5.11 Removed TaxPro reference from Payments Queue & removed Proactive chat from Spanish queue in paren 7. (7) IPU 23U0164 issued 01-24-2023 IRM 5.19.5.11.1 Added DUT option and added to secure POA name in the If/Then chart. (8) IPU 23U0164 issued 01-24-2023 IRM 5.19.5.11.2 Added DUT option (9) IPU 23U0164 issued 01-24-2023 IRM Exhibit 5.19.5-2 Added Note that IMF accounts no longer need STXX action for Spanish letters. (10) IPU 23U0164 issued 01-24-2023 IRM Exhibit 5.19.5-4 Added definition of DUT (11) IPU 23U0393 issued 03-15-2023 IRM 5.19.5.4.10 Updated the priority codes in the Reminder Notice procedures. (12) IPU 23U0393 issued 03-15-2023 IRM 5.19.5.4.11.8.3 Updated N2 and N3 inventory for SCP. (13) IPU 23U0393 issued 03-15-2023 IRM 5.19.5.4.12.1 Added guidance when making an out call to a taxpayer. (14) IPU 23U0393 issued 03-15-2023 IRM 5.19.5.5.2 Updated IDT information (15) IPU 23U0393 issued 03-15-2023 IRM 5.19.5.5.4 Removed old link for PDC. (16) IPU 23U0393 issued 03-15-2023 IRM 5.19.5.10.5 Updated H7 inventory procedures. (17) IPU 23U0393 issued 03-15-2023 IRM 5.19.5.10.6 Created H8 inventory procedures. (18) IPU 23U0648 issued 05-22-2023 IRM 5.19.5.4.11.8.3 Added Q inventory link in the N inventory section. (19) IPU 23U0648 issued 05-22-2023 IRM 5.19.5.7.1.1 Grammar update for consistency. (20) IPU 23U0648 issued 05-22-2023 IRM 5.19.5.7.4.2.2 Replaced link for the Advisory Unit contacts. (21) IPU 23U0648 issued 05-22-2023 IRM 5.19.5.7.5 Added IBTF IRM reference in the paren 2 chart. (22) IPU 23U0648 issued 05-22-2023 IRM 5.19.5.8.2.1 Added link to IRM 5.19.4.3.6 for usable levy source guidance. (23) IPU 23U0648 issued 05-22-2023 IRM 5.19.5.11 Editorial change for Chatbot term. (24) IPU 23U0648 issued 05-22-2023 IRM 5.19.5.11.1 Editorial change for Chatbot term. (25) IPU 23U0648 issued 05-22-2023 IRM 5.19.5.11.3 Created new section for processing chats from Online Account. (26) IPU 23U0648 issued 05-22-2023 IRM 5.19.5.13.1 Modifying the use of LT40 for TDA and Combo accounts. (27) IPU 23U0909 issued 08-28-2023 IRM 5.19.5.4 Revised paragraph 8 to avoid faxing a blank document. (28) IPU 23U0909 issued 08-28-2023 IRM 5.19.5.4.11.2 Updated the C9 inventory definition. (29) IPU 23U0909 issued 08-28-2023 IRM 5.19.5.4.11.8.2 Added TTG link in paragraph 1 under the Note. (30) IPU 23U0909 issued 08-28-2023 IRM 5.19.5.4.11.8.3 Added SCP guidance to transfer Fraud and Tax Court cases to R3. (31) IPU 23U0909 issued 08-28-2023 IRM 5.19.5.4.11.8.4 Added SCP guidance to transfer Fraud and Tax Court cases to R3. (32) IPU 23U0909 issued 08-28-2023 IRM 5.19.5.4.12 Added transfer PIN info in paragraph 14. (33) IPU 23U0909 issued 08-28-2023 IRM 5.19.5.6.1.5 Updated a referral history code. (34) IPU 23U0909 issued 08-28-2023 IRM 5.19.5.7.4.2.1 Updated title to paragraph 3C. (35) IPU 23U0909 issued 08-28-2023 IRM 5.19.5.11 Adding International Chat and OLA chat information. (36) IPU 23U0909 issued 08-28-2023 IRM 5.19.5.11.1 Adding International Chat information. (37) IPU 23U0909 issued 08-28-2023 Exhibit 5.19.5-2 Changed call site to support site. (38) IPU 23U1009 issued 10-11-2023 IRM 5.19.5.4.11.3 Updated R2 inventory as a Reserved inventory. (39) IPU 23U1009 issued 10-11-2023 IRM 5.19.5.4.11.8.4 Changed the TAS reference from R2 to S7. (40) IPU 23U1009 issued 10-11-2023 IRM 5.19.5.4.12 Added information about taxpayer's asking to record the phone conversation & updated mute button option. (41) IPU 23U1009 issued 10-11-2023 IRM 5.19.5.7.2 Updated R2 inventory that the guidelines are now located in the S7 inventory section. (42) IPU 23U1009 issued 10-11-2023 IRM 5.19.5.11.2 Added the new VBD codes handled by chat. (43) IPU 23U1009 issued 10-11-2023 IRM 5.19.5.11.3 Added reference back to OPA chats. (44) IPU 23U1198 issued 12-19-2023 IRM 5.19.5.4.10.1 Created section about the LT38 systemic letter, non-statutory reminder letter. (45) IPU 23U1198 issued 12-19-2023 IRM 5.19.5.4.11.2 Added a reference to IRM 5.19.5.4.12.1 for outgoing call procedures. (46) IPU 23U1198 issued 12-19-2023 IRM 5.19.5.4.11.8 Notated SCP should not handle Passport Certification questions; updated a PDC link in paragraph 1. (47) IPU 23U1198 issued 12-19-2023 IRM 5.19.5.4.11.8.3 Added I2 inventory to the N7 & N8 inventory assignments. (48) IPU 23U1198 issued 12-19-2023 IRM 5.19.5.4.11.8.2 Updated to either print or save the SUMRY page to follow-up on the STAUP. Added transfer info for FERDI & International. (49) IPU 23U1198 issued 12-19-2023 IRM 5.19.5.7.2 Editorial change. (50) IPU 23U1198 issued 12-19-2023 IRM 5.19.5.11.3 Updated OLA authentication process. (51) IPU 23U1198 issued 12-19-2023 Exhibit 5.19.5-2 Added LT38 letter and definition. (52) IPU 23U1198 issued 12-19-2023 Exhibit 5.19.5-12 Updated chart to R2 as reserved inventory and TAS moved to S7. (53) IPU 24U0245 issued 02-12-2024 IRM 5.19.5.4.11.8.2 Changed extension for Notice Status BMF Spanish. (54) IPU 24U0245 issued 02-12-2024 IRM 5.19.5.4.12 Updated how to conclude the conversation. (55) IPU 24U0245 issued 02-12-2024 IRM 5.19.5.7.1 Added to research for special case processing when working R1. (56) IPU 24U0245 issued 02-12-2024 IRM 5.19.5.11 Added LT38 and LT39 to the Notice Queue list. (57) IPU 24U0494 issued 04-08-2024 IRM 5.19.5.4.11.8 Editorial change and added calls SCP handle. (58) IPU 24U0494 issued 04-08-2024 IRM 5.19.5.4.11.8.2 Updated the ST24 calls & FERDI calls for SCP; added English & Spanish International extensions. (59) IPU 24U0494 issued 04-08-2024 IRM 5.19.5.4.11.8.3 Added that cases that would be assigned to R0 would go to N0. (60) IPU 24U0494 issued 04-08-2024 IRM 5.19.5.4.11.8.4 Added that cases that would be assigned to R0 would go to Q0. (61) IPU 24U0494 issued 04-08-2024 IRM 5.19.5.4.12 Replaced Skype with Microsoft Teams; Call introduction updated and Call Conclusion updated. (62) IPU 24U0494 issued 04-08-2024 IRM 5.19.5.4.12.2 Included IAT and Compliance Suite when systems are down. (63) IPU 24U0494 issued 04-08-2024 IRM 5.19.5.7.4.2 Added if no decedent indicator move the case out of R4. (64) IPU 24U0494 issued 04-08-2024 IRM 5.19.5.8.1.1 Moved credit balance resolution to the start of the I2 paragraph. (65) IPU 24U0494 issued 04-08-2024 Exhibit 5.19.5-6 Added "CKCMTS" to the literal list. (66) IPU 24U0603 issued 05-03-2024 IRM 5.19.5.4.12 Introduction updated. (67) IPU 24U0603 issued 05-03-2024 IRM 5.19.5.11 Added Suicide/Bomb Threat information to the text chat section. (68) IPU 24U0603 issued 05-03-2024 IRM 5.19.5.11.2 Removed DUT usage for securing missing returns. Updated text chat introduction. (69) IPU 24U0603 issued 05-03-2024 IRM 5.19.5 revised throughout to update orgranizational title Wage and Investment to Taxpayer Services. (70) IPU 24U0687 issued 05-24-2024 IRM 5.19.5.4.7 Defined the note section is on ACSWeb. (71) IPU 24U0687 issued 05-24-2024 IRM 5.19.5.4.11.8 Added information to identify if a case is not assigned to SCP. (72) IPU 24U0687 issued 05-24-2024 IRM 5.19.5.4.12 In paragraph 4 added Last Name and SmartID for option 3; same paragraph editorial change. (73) IPU 24U0687 issued 05-24-2024 IRM 5.19.5.6.2 Defined the note section is on ACSWeb. (74) IPU 24U0687 issued 05-24-2024 IRM 5.19.5.11 Paragragh 8 added last name and SmartID if choosing to use a title. (75) IPU 24U0687 issued 05-24-2024 IRM 5.19.5 Editorial change to reference Wage to Taxpayer Service. (76) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.4.11.8 Changed the mailing address for SCP. (77) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.4.11.8.2 Updated SCP Notice Status section to check for ACS Archive account. (78) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.4.11.8.3 Defined the cases included in N4 inventory. (79) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.4.12 Removed lead gate reference; Added a statement in paragraph 8 if there are issues with DUT or eFax. (80) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.4.12.1 Added a note to paragraphs 2, 3, and 4 for notice status accounts when leaving a message. (81) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.7.2 Marked R2 inventory as reserved; TAS cases moved to S7 (82) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.8.5 Updated the I9 Incoming Calls section. (83) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.10.5 In the If/Then chart added example for return filing. (84) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.10.6 In the If/Then chart added example for return filing. (85) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.11 Added resolution codes in paragraph 9. (86) IPU 24U0973 issued 09-13-2024 IRM 5.19.5.11.1 Paragraph 2 updated on offering International callback. (87) IPU 24U0973 issued 09-13-2024 Exhibit 5.19.5-6 Changed wording in opening paragraph. (88) IRM 5.19.5.1.3 Added Balance Due Notice Stream to the accounts worked by ACS (89) IRM 5.19.5.4 Editorial change & throughout IRM. Changed title & status code from 3 to 03 (90) IRM 5.19.5.4.9 Changed POA copy to CAF copy (91) IRM 5.19.5.4.10.1 Removed statement that LT38 would not be issued manually (92) IRM 5.19.5.4.11.3 Removed TAS from the listing now that it is not housed in R2 (93) IRM 5.19.5.4.11.8 Moved the SCP section to IRM 5.19.5.12 (94) IRM 5.19.5.4.12 Removed paragraph pertaining to cordless phones (95) IRM 5.19.5.4.12.1 Added the phone numbers to provide when making an outcall (96) IRM 5.19.5.6.1.4 Added "automated" to the PD message. (97) IRM 5.19.5.7.2 Marked the inventory as Reserved (98) IRM 5.19.5.7.4.3 Added IRM title for OIC in paragraph 1 If/Then chart (99) IRM 5.19.5.7.5 Removed the use of the LT19 (100) IRM 5.19.5.8.1 Updated the I2 section to remove ADR processing (101) IRM 5.19.5.8.4 Added manager and lead to paragraph 4 (102) IRM 5.19.5.11.2 In paragraph 7 added "if applicable" to VBD064 (103) IRM 5.19.5.12 Created section for SCP (104) IRM 5.19.5.14.1 Updated the first paragraph on when Pub 1 met third party notification (105) IRM Exhibit 5.19.5-12 Updated the inventory titles for SCP in the chart Effect on Other Documents IRM 5.19.5 dated December 12, 2022 is superseded. The following IPUs have been incorporated into this IRM. IPU 23U0164 dated 01-24-2023; IPU 23U0393 dated 03-15-2023; IPU 23U0648 dated 05-22-2023; IPU 23U0909 dated 08-28-2023; IPU 23U1009 dated 10-11-2023; IPU 23U1198 dated 12-19-2023; IPU 24U0245 dated 02-12-2024; IPU 24U0494 dated 04-08-2024; IPU 24U0603 dated 05-03-2024; IPU 24U0687 dated 05-24-2024; IPU 24U0973 dated 09-13-2024. This IRM also include Interim Guidance SBSE-05-1024-0064. Audience Small Business/Self Employed (SB/SE) Effective Date (03-03-2025) Erick Martinez Director, Collection Inventory Delivery and Selection

# Program Scope and Objectives

5.19.5.1 (03-09-2018) Program Scope and Objectives Purpose: The Automated Collection System (ACS) Program was created to provide taxpayers or their representatives with the opportunity to resolve delinquent tax obligations with a single telephone contact. As part of this program, the ACS computer system was set up to control these accounts and to provide employees with the capability to take a wide range of actions to resolve cases in an efficient and equitable manner that is in the best interest of both the taxpayer and the IRS. IRM 5.19.5 covers the enforcement and locator actions employees are required to implement for taxpayers who have neglected or refused to voluntarily resolve their tax obligations. Balance due accounts and return delinquency investigations are issued to ACS after normal service center notice practices. The exceptions that will bypass ACS: Cases assigned directly to Collection Field Function see Exhibit 5.19.5-7, Field Queue Bypass Criteria, and Exhibit 5.19.5-8, Cases that Systemically Bypass ACS. Cases manually assigned to other areas such as Non-Master File (NMF) and the Return Compliance Program (RCP) which are not worked in ACS. ACS employees receive incoming calls for accounts where at least one module meets the following criteria: a TDA status, Master File status 22, 24, and 26 or with a - V freeze or with a - W freeze or a TDI. If you receive incoming calls or make calls to taxpayers or their representatives, follow procedures outlined in IRM 5.19.1, Balance Due, and IRM 5.19.2, Individual Master File (IMF) Return Delinquency and IRM 5.19.22, Business Master File (BMF) Return Delinquency. Audience: ACS and ACSS Tax examiners, customer service representatives, collection representatives, and team managers requiring the Automated Collection System to perform their normal duties. Policy Owner: Director, Collection Inventory Delivery and Selection (CIDS). Program Owner: Director, Collection Inventory Delivery and Selection (CIDS), ACSSI. Primary Stakeholders: ACS Call and Support Site employees Program Goals: By following this IRM, ACS employees will be able to conduct required research, use appropriate taxpayer contact procedures, address insolvency, OIC, and potential fraud cases, appropriately handle investigation and enforcement inventories, and correctly determine the appropriate case disposition for modules in Status 22 using the ACS database.

# Background

5.19.5.1.1 (01-27-2021) Background In April 1984, the Automated Collection System was established as a computerized inventory system that maintains delinquent tax accounts (balance due) and return delinquency investigations (returns). Access to these databases is available in different geographical locations throughout the United States. Name Site Number Alias Type Andover 081 AND Callsite Atlanta 182 ATL Callsite Atlanta 070 ASC Support Austin 181 AUS Callsite Brookhaven 191 BRO Callsite Buffalo 082 BUF Callsite Cincinnati 171 CIN Callsite Cincinnati 170 CSC Support Denver 291 DEN Callsite Des Moines 493 DES Callsite Detroit 172 DET Callsite Fresno 892 FRE Callsite Fresno 890 FSC Support Jacksonville 072 JAX Callsite Kansas City 091 KAN Callsite Kansas City 090 KSC Support Memphis 492 MEM Callsite Nashville 491 NAS Callsite Oakland 292 OAK Callsite Ogden 893 OGD Callsite Philadelphia 281 PHI Callsite Philadelphia 280 PSC Support Puerto Rico 282 PR Callsite Seattle 891 SEA Callsite Special Compliance Personnel 772 SCP Callsite

# Authority

5.19.5.1.2 (11-23-2020) Authority 5 CFR 2635.101, Standards of Ethical Conduct for Employees of the Executive Branch. IRM 1.2.1.6, Policy Statements for the Collecting Process, related to this section include: Policy Statement 5-1 Enforcement is a necessary component of a voluntary assessment system Policy Statement 5-2 Collecting Principles Policy Statement 5-71, Reporting accounts receivable as currently not collectible - General Policy Statement 5-133 Delinquent returns - enforcement of filing requirements The IRS Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters. The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information , see TBOR.

# Roles and Responsibilities

5.19.5.1.3 (03-03-2025) Roles and Responsibilities The Director Collection Inventory Delivery Systems (CIDS) is responsible for all policy and procedures related to balance due and return delinquency programs. SBSE Collection Policy Analyst(s) have oversight over the ACS program and system, including serving as a point of contact for all ACS Call and Support Sites. Managers and Leads are responsible for ensuring compliance with the guidance and procedures described in this IRM for status 22 TDA and TDI status 03 case disposition. Employees are responsible for resolving balance due and return delinquency open accounts in Balance Due Notice Stream and ST22/ST03, following the procedures in this IRM.

# Program Management and Review

5.19.5.1.4 (03-09-2018) Program Management and Review Program Reviews: Periodic program and site reviews are performed by all levels of management at both the Campus and Headquarters level; to determine whether existing processes and procedures effectively mitigate risk and deliver organizational program goals. The major factors that are evaluated include: Adherence to IRM Procedures Quality Measures Dollar Thresholds Risk Categories Model Score Thresholds Timeliness Measures Enforcement/investigative actions within the guidelines cited in IRM 1.4.20.12, Enforcement Statistics. Program Reports: Reports are generated on a monthly and weekly basis by management to assist in evaluating the performance of the ACS Program; ACS Reports Embedded Quality Review System (EQRS) Reports National Quality Review System (NQRS) Reports Monthly Monitoring Report (MMR) Work Planning & Control (WP&C) Reports Collection Activity Report (CAR) Treasury Inspector General for Tax Administration (TIGTA) and Government Accountability Office (GAO)

# Program Controls

5.19.5.1.5 (09-16-2022) Program Controls Systemic controls are embedded in the ACS programming to ensure the following: Accounts can only be closed Currently Not Collectable within the dollar authority level of the profile of the user. Different variables are used to issue systemic and manual letters, levies and NFTLs for accounts on the ACS database and to block the issuance when those variables are not met. Incoming telephone calls are distributed to telephone representatives using the Aspect or Infrastructure Upgrade Project (IUP) systems. Employees should ensure certain case dispositions (including non-streamlined IAs, certain adjustments and Currently Not Collectable (CNC) closures require managerial approval. Managers are required to follow program management procedures and controls addressed in IRM 5.19.1, Balance Due, and IRM 5.19.17, Campus Procedures for Currently Not Collectible and Offers in Compromise. Managers are required to follow program management procedures and controls addressed in IRM 1.4.20, Filing & Payment Compliance Managers Handbook and IRM 1.4.61, Automated Collection System Guide for Managers and Systems Analysts.

# Terms/Definitions/Acronyms

5.19.5.1.6 (12-12-2022) Terms/Definitions/Acronyms Refer to Exhibit 5.19.5-4, Standard Abbreviations for Use in Account Management Services, AMS and/or ACS. For a list of acronyms, refer to IRM 5.19.1-1), Acronyms and Explanations for IRM 5.19.1, Balance due. For a list of command codes, refer to IRM 5.19.1-2 , Command Codes for IRM 5.19.1. Additional acceptable acronyms and abbreviations can be found in the section ReferenceNet Acronym Database.

# Related Resources

5.19.5.1.7 (01-27-2021) Related Resources When using this chapter to perform your daily duties, it may be necessary to use other resources listed below: IRM Section Title of IRM Section IRM 1.4.20.27.3 Resource Allocation Control File (RACF) IRM 5.1.1.12 Third Party Contacts IRM 5.19.1 Balance Due IRM 5.19.2 Individual Master File (IMF) Return Delinquency IRM 5.19.4 Enforcement Action IRM 5.19.6 ACS Support IRM 5.19.9 Automated Levy Programs IRM 5.19.10 Collection Operations Transcript Processing IRM 5.19.13 Campus Procedures for Securing Financial Information IRM 5.19.17 Campus Procedures for Currently Not Collectible and Offers in Compromise IRM 5.19.18 Federal Employee/Retiree Delinquency Initiative (FERDI) IRM 5.19.19 Campus Collection International Case Processing (CCICP) IRM 5.19.21 Campus Procedures for Handling Identity Theft IRM 5.19.22 Business Master File (BMF) Return Delinquency IRM 25.23.10 Compliance Identity Theft Case Processing IRM 25.27.1 Third-Party Contact Program Employees may also find the following information helpful: Servicewide Electronic Research Program (SERP) Integrated Automation Technologies (IAT) e-ACSG National Levy Source Look-up NLSWEB Note: Local management can mandate the use of the above tools for quality improvement

# Case Routing and Selection

5.19.5.1.8 (03-03-2025) Case Routing and Selection The work priority and selection process is designed to ensure that cases are selected with integrity and fairness. Work priority generally falls into two categories; immediate (customers calling in) and delayed (inventory processing) demand. Cases in the immediate demand category have the same priority for selection whereas inventory work selection uses a priority scheme. Work selection is based on a combination of factors such as case priority, current organizational program needs, and available staff. Case selection generally occurs as shown below. Systemic Processes FERDI and NON-FERDI /FPLP – no limits are placed on these systemic processes. ACS systemic levies and letters – limited as part of the phone demand forecast prepared by the SB/SE HQ Collection Joint Operations Center (JOC) liaison staff. Calls from taxpayers requiring assistance to resolve their accounts. Inventory account work selection is based on factors such as, ACS priority programs, work category, risk categories and ACS priority codes. Priority Programs include IMF FERDI, HINF, International, Payroll Trust Fund Taxes and General programs (non-FERDI IMF, non-trust fund, etc.) Work Categories are Enforcement, Research and Investigation (determined by function/unit assignment IRM 5.19.5.4.11, ACS Case Inventory). Retention (or risk) categories are A-Z (A = highest priority). ACS Priority codes are 0-99 (0 = highest priority). To ensure adequate case coverage, cases with the oldest expired follow-up date are selected first.

# Submitting SERP Feedback

5.19.5.1.9 (03-03-2025) Submitting SERP Feedback To maintain the accuracy of IRM 5.19.5, ACS Inventory, send corrections and change requests to Headquarters, via the SERP Feedback Application (Database). The SERP Staff forwards SERP Feedbacks to the appropriate Content Owner(s) in Headquarters for consideration of the requested IRM procedural changes. The Feedback system should not be used to ask questions that should be answered by your manager, leads or P&A staff or to rebut an employee or product review. Note: Before you submit corrections/change requests for IRM 5.19.5, ACS Inventory, via the SERP Feedback Application (Database), you must consult your lead or manager for assistance to verify if this is a valid request for an IRM change/correction. DO NOT use the SERP Feedback Form to request changes to the following: Letters - Use the Green Button option on theOffice of Taxpayer Correspondence (OTC) website. IRM 25.13.1.2, Request for New and Revised Taxpayer Correspondence Products - Request Services Process. Notices - Use the Green Button option on the OTC website. See IRM 25.13.1.2, Request for New and Revised Taxpayer Correspondence Products - Request Services Process. Policy, policy statements, tax law and regulations should be submitted to Headquarters through the Planning and Analysis staff at your site. Always review prior SERP Feedbacks and responses to ensure your issue has not already been addressed. See (f) below. In all functional areas, change requests must be approved by the first line manager or designee and the responsible Planning and Analysis Analyst before submission to Headquarters. All change requests submitted by Quality Review Staff must be approved by the first line manager. The SERP Feedback Application (Database) procedures must be followed by all field employees as well as the Quality Review Program Staff and are posted on the SERP Feedback Home page. Before submission, re-examine the requested change(s) and cite supporting documentation. Be specific. Avoid the use of general terms such as "revise procedures". Submit only one issue/topic per SERP Feedback. Complete all required fields on the SERP Feedback Form. The Identification field MUST be completed or the feedback will not be forwarded. All changes are considered, but all may not be accepted. Accepted changes are published on SERP as IRM Procedural Updates (IPUs). Determine whether your issue was previously raised. You can view responses to SERP Feedbacks via Previous Feedback Lookup by selecting IRM or topic.

# ACS Security

5.19.5.2 (09-16-2022) ACS Security The ACS System is password protected. You will need to complete an BEARS requesting access based on your position of record and location. There are separate applications for TAC office customers. Example: If your position of record is Manager at the Philadelphia site then you would submit your BEARS request for Prod MGR PSC ACS. Note: For temporary acting assignments employees should submit a modify BEARS to their current ACS application to add to or change their ACS profile. They should not submit an add request to change to an elevated ACS application unless the acting assignment will be done formally through a PAR action. A password will be systemically issued through this process. You are responsible for the security of that password. Password security requirements are the same as those for IDRS. The password must be formatted as below: 8 characters in length at least one UPPER case letter at least one lower case letter at least one number and one special character $ @ . < + | & ! * - %_> ? : = Note: You may not create a new password that is the same as one of your last 24 passwords. Passwords are not visible at any time. You will receive error messages if you enter a password incorrectly, and your user ID may become revoked. If your user ID becomes revoked, notify your manager and/or Site System Analyst. User ID's are revoked and/or deleted after a certain number of days of inactivity. You can also receive an error message "Invalid Sign on Attempt" if you enter an employee number or function incorrectly; this may also cause the system to lock up. If the workstation becomes inactive, notify your manager. User's should follow the guidelines in IRM 1.4.20.27.3, Resource Allocation Control File (RACF). Users will be REVOKED after non-usage for 90 calendar days. Note: Do Not Open a KISAM Ticket if you are REVOKED; you must contact your manager and/or request to be RESUME on BEARS. Level of ACS access is based on work duties and/or assignments: ACS Profile Code ACS Profile Name A NLS Coordinator B CDP Supervisor C CDP Operator D View Only (Supervisor) E Levy Reviewer Operator L Levy Review Manager M Master N National Office O Operator P Supervisor (SCP Only) Q Quality Review R Operator (SCP Only) S Supervisor V View Only (Operator)

# Work Delivery Systems

5.19.5.3 (11-23-2020) Work Delivery Systems Employees utilize the Account Management Services (AMS)ACSWeb, and ACSWeb Manager. Case processing requires AMS/IDRS and ACS/ACSWeb. Use stand-alone ACSWeb only when AMS/IDRS is down or not available per IRM 5.19.5.4.12, Telephone Techniques and Communication Skills. ACS Web Manager is for use by ACS Managers, System Analysts and Headquarters staff only.

# ACS Case Procedures and Communication Information

5.19.5.4 (03-03-2025) ACS Case Procedures and Communication Information Balance due cases are shown on IDRS as Status 22; return delinquency cases are in Status 03 on IDRS. The assignment code for both is AOTO0000. When cases are issued to ACS, the system analyzes for levy sources, undeliverable mail codes, telephone numbers, and other characteristics. The system prints letters for mailing and assigns cases to the proper team, function, or units. A small percentage of cases meeting specific criteria are placed on an Action List for ACS Support function to research. Inventory is divided among teams designated A to Z. Each of the functions listed below is composed of 10 units that act as holding bins for ACS accounts awaiting action: Inventory Function Purpose of the functions Business (B) For SB/SE Headquarter Use Contact (C) Handles contact with taxpayers through the Finesse Telephone System or the Predictive Dialer System. Enforcement (E) CDP notice (LT11), initial levy action both systemic and manual, and levy follow-up FERDI (F) IRM 5.19.18, Federal Employee/Retiree Delinquency Initiative Hold (H) Cases requiring special handling Investigation (I) Searches for taxpayers or assets and follows up on case processing Miscellaneous (M) For TS accounts - Headquarter use November (N) For SCP accounts requiring follow-up resulting from an incoming phone call Oscar (O) IRM 25.23.10.7.2.5, Oscar "O" Inventory Project (P) For SB/SE accounts for Headquarters and Pending OPA Quebec (Q) For SCP Taxpayer Correspondence Research (R) Responds to taxpayer correspondence and works cases requiring special handling Service Center (S) Input IDRS actions, performs research and follow-up actions, processes responses to ACS-generated letters and levies for all teams Various (V) Used by the ACS Support Sites Wage (W) For Heaquarter use Team inventories are established using the last three digits of the Taxpayer Identification Number. Also, there are specialized sites that work specific types of nationwide inventory. (e.g., FERDI, High Income Non-Filers and International. Accounts can be assigned systemically or manually to all functions or units. ACS is designed to do systemic next-case processing. This processing allows the system to select cases to be worked by priority. The following screens are available on ACSWeb: ACSWeb Navigation list Options Case Overview - displays select entity information, notes field and phone number fields. The Entity Address will appear in the AMS "Disclosure" and/or Account Summary Window, if the case was accessed through AMS, Next Case or Predictive Dialer. Levy & Release - displays the Levy View Summary screen. Selecting the Levy View Summary screen allows the user to do the following: -- Add new levy. -- Issue levy -- Edit/View levy -- Delete levy -- Issue a manual levy release . Send a letter to a selected Levy Source. --View just "INFO" only sources or just levy sources --Compare up to three like sources. -- Access the Levy Verification Screen to confirm and/or delete levy sources at the same time. Note: To take an action on an existing levy source, the user must first click on the levy. ACS Modules - displays a summarized view of all ACS Tax Modules and calculates the Assessed Total of all ACS Tax Modules displayed. Note: To view specific module summary data, double click the module. To exclude a specific module from an action, IE: Levy/Lien/Letter, remove the check mark from the Include box and then click on update. History Codes - displays all ACS History Codes in a scrollable list and the current follow up date. Users may also enter journal entries, cancel and/or correct actions. Letters - displays the letter screen and the entity address from ACS. Letters are issued by selecting the appropriate radio button and selecting the letter type from the drop-down list. Spouse Info - Displays the Spouse Information. This screen is display only and cannot be edited. Third Party - Displays third party information added during locator research. Users will be able to add, delete and modify information. The LP64 will be sent from this screen. Reassign Case - Displays the Reassign Case screen. Cases can either be reassigned or transferred within ACS or Out of ACS (TFQU and TFRO) from this screen. Comments - Displays a history item showing the date an AMS narrative was added and lists systemic uploads processed through ACS Mainframe in a scroll-able list. This is a view only screen and cannot be edited. Note: ACS Comment History is now written to AMS History through the AMS Checklists, issues and/or narratives. Narratives - When a narrative cannot be added to AMS, employees can enter their narrative on this page. Print - This page allows an employee to select specific ACS screens to print. NLS - When the tab is selected it directs the employee to the National Levy Source Look-up page. Levy Review - displays the Levy Review Data screen. Only employees who are profiled for levy review will have access to this option. Selecting the Levy View Summary screen allows the user to do the following --Issue levy --Cancel levy --Suspend levy Close Case - when tab is selected the ACS case will close and return to the TIN Entry page. When faxing any PDF document with a digital signature that include drop down fields in the document and/or Microsoft Office document, follow the procedures in (9) - (12). This will prevent the user from receiving a 0671 error code or the recipient from receiving blank pages. Create your profile for the fax cover sheet. Outlook must be open (Open NEW e-mail) to set your profile (you should only need to follow this step once) Step 1: Click on -> FAX at the top in the middle of blue header ribbon Click on -> Set Options (Top left) A Pop up box will appear (Fax Options and Sender Information) Type in your name Then in Voice Num field type either 1-800-829-3903(SBSE) or 1-800-829-7650 (WI) Check box that says, "Include Additional Sender Information" Click on -> Save For All Messages Step 2 Open the PDF /MS Product (excel, word, etc) Click File -> Print From the printer drop down select Add to List Biscom Fax Printer- click Print Click Send – if you are only faxing a Single Attachment- and complete with Step I If you are faxing Multiple Attachments continue with Step Go to the 2nd document and follow step b - d The pop up window box open- select Add to List Click Send – if you are only faxing a Single Attachment- and complete with Step I Upon completion of all attachments- Select Send It will generate a new Outlook e-mail message, then use the fax tab – add fax recipient to send the fax Employees will be able to view levy source information on the National Levy Source database on ACS. For information on accessing the National Levy Source information, please refer to User Guide on SERP. At local option, IDRS Correspondex letters may be used in place of ACS LTs. Enter OADT,xx,nnnnC, to show that a non-ACS letter has been sent. Note: xx equals follow-up days for the letter if any; nn equals the Correspondex letter sent.

# ACS General Case Processing

5.19.5.4.1 (03-09-2018) ACS General Case Processing A case is systemically assigned into the ACS data base. Some cases systemically bypass ACS and go directly to CFf, Collection Function field. Exhibit 5.19.5-7, Field Queue Bypass Criteria and Exhibit 5.19.5-8, Cases that Systemically Bypass ACS, list cases that bypass the Field Queue or ACS. When Next-Case processing, the system displays an account with an expired follow-up date in a function/unit based on priority code. This process continues until all cases with an expired follow-up date have been displayed. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Systemic Case Assignment

5.19.5.4.2 (12-12-2022) Systemic Case Assignment ACS assigns new entity receipts as follows: Those with systemic LT11s are assigned to E3; Those meeting SCCB Action List criteria are assigned to S1; Those with an unreversed TC 971, 043 on at least one module are assigned to R5; Those accelerated to ACS for an installment agreement or continuous wage levy defaulted because of a new module or other debit are assigned to E3. The E3 inventory is for systemic levy action and when an account is accelerated to ACS (TSIGN = 0120), the program assigns the account TOR5-POTIA action with an immediate follow-up. Refer to IRM 5.19.1.4.1(3), Account Actions on Referral/Redirects, for procedures when a TSIGN 0120 are used. Refer to IRM 5.19.10.10.4.2, Defaulted Continuous Wage Levy; Defaulted installment agreements with a TC 971, 069 on at least one module are subject to routine new case analysis, i.e., it may have an LT16 issued. Then, it may be assigned to E2 if a levy source is available, to Contact if no levy source but a telephone number, or to I2 if no levy source and no telephone number; Undeliverable mail cases are assigned to I2 when there is no available phone number and levy source; Cases with a decedent or bankruptcy indicator are assigned to R4; Cases returned from the Field queue are assigned to R8. Manual or systemic actions TFQU,AOTO7000/TFRO, AOTO8000/TFRO, AOTO6501/TFRO, AOTO6566 and batch action TFQU,AOTO7000 will now result in case transfer to function/unit S9 (with a follow up date 28 days into future, and action history TOS9,28,99999 (for manual or systemic), or TOS9,28,88888 (for batch action). Accounts identified in declared disaster areas, -O Freeze, will be reassigned TOH1,XXX,DST. The number days for the "XXX", will be based on the disaster declaration Disaster Assistance Program. All real-time and systemic letters(LT), levies (LV) and NFTL (FM10) actions are blocked on these accounts. Only exceptions: LP68 When the end date expires for the disaster a systemic LT14,DSTEXP will generate. The cases will remain in H1 and will be worked through inventory processing. See IRM 5.19.5.10.1, H1 -Disaster Cases, for additional information on handling accounts with a DST alert.

# ACS History Code Research

5.19.5.4.3 (10-28-2021) ACS History Code Research History Codes record actions taken by the call site or ACS Support. Consistent nationwide use of history codes assists with case review. Use these codes to generate a document overnight at campuses, to enable direct system upload of transactions to IDRS, and to record journal entries for taxpayer and third party contacts. All deadline dates, target dates or parameters are counted by calendar days not business days. See IRM 5.19.1.2, Balance Due Overview Exhibit 5.19.5-5, ACS History Codes, contains a list of all ACS history codes and an explanation of their use. Exhibit 5.19.5-6, contains a list of all ACS Definers/Literals and an explanation of their use. Exhibit 5.19.5-2, contains a list of all ACS Letters Reference. Certain History Codes systemically generate follow-up days, and others require you to enter number of follow-up days manually. ACS recognizes only the follow-up date associated with last code input. Example: TOI4 has a same-day follow-up unless specified otherwise, while LV01 has a systemic 47-day follow-up. Exhibit 5.19.5-3, SCCB Action List Category Codes, identifies SCCB Action List category codes that display in the history code section if a new case has been assigned to the SCCB for research or for association of files. DYUP Alert (Daily Updates) - To notify users that daily activity (CADE2 Update) has occurred on an ACS case, the alert blocks certain activities like sending letters, issuing levies, filing liens, and closing cases with NCxx, RDxx, and TFxx actions. If you attempt one of these actions you will receive an error message and need to wait for the weekend update before trying again. 84 ACTION TEMP BLOCKED – DYUP ALERT If the scheduled follow up date has expired. Input OADT,28,DYUP.

# Correction of ACS History Codes

5.19.5.4.4 (11-23-2020) Correction of ACS History Codes Correcting an ACS History Code error depends on the history code entered, whether the case is still open on your screen, and when the error is identified. History Codes beginning with FM, LP, LT, LV, NC, PO, OL, RD, or TF result in either hardcopy output (i.e. letters, levies) or systemic transaction uploads to IDRS. These history codes can only be canceled the same day they are input: Enter History Code CL (Cancel Line) followed by the line number of the incorrect history code on the ACSWeb History Code screen. The most recent history code is on line 01, so the correction input would be CL01. The next oldest history code continues downward beginning with line 02. The follow-up date from the original history code will remain the same even after the history code CL is entered. Users will need to verify that the follow-up or call-back parameter is correct after entering history code CL. Note: An action history item of "SCLV" indicates a levy was systemically cancelled during ACS Supports's levy review process History Codes beginning with TO, OC, CS, AL, DL, AC, DC, or SC are journal entries that are corrected by entering an alternate history code. Levy sources are input on the ACSweb Levy & Release screen. From this screen you can add and delete levy sources. The history codes will reflect a ALnn or DLnn entry on the ACSweb History Code screen. If a levy source was deleted erroneously, there is no way to retrieve a deleted levy source. The levy source needs to be added again to the ACSweb Levy & Release screen. Correct erroneous History Codes by entering the correct code with the correct follow-up date. Also consider entering MCxx where it would be helpful in highlighting corrections for the benefit of subsequent employees. Third Party information is input on the ACSweb Third Party screen. From this screen you can add/delete/modify third party contacts. The history code will reflect an ACnn or DCnn entry on the ACSweb History Code screen. An action history item of "SCLV" indicates the levy was systemically cancelled during the levy review process. History Code ZAP updates ACS files nightly. If a user erroneously enters ZAP and identified the error the same day, enter History Code CL to cancel the ZAP action. If the user identifies the error on a later day, the next IDRS update should re-establish the entity or the tax module that was erroneously removed from the ACS database. The ACS system will treat the case as a new entity or new tax module when the case is reestablished. Generally, we use ZAP when working balancing lists. Definer and literal are terms used interchangeably to refer to the alpha-numeric characters following the parameter field. Definers and Literals act to explain the Action History code and do not actually affect the action. Suggested definers and literals are provided throughout the chapters in IRM 5.19 and should be used when document ACS. Users should sparingly use the definer or literal CMMTS and/or leave the definer/literal field blank. Users should see Exhibit 5.19.5-6, ACS Definers/Literal, for a list of suggested common definers/literals.

# Special Case Processing Requirements – IAT Compliance Suite Tool

5.19.5.4.5 (04-02-2018) Special Case Processing Requirements – IAT Compliance Suite Tool ACS employees have special case processing requirements for two types of activities; Perform research before implementing enforcement actions and recording activity for NON-ACS Incoming Calls. To assist employees with these requirements, the IAT Compliance Suite Tool has been configured to automatically perform research and input required transactions in the following scenarios: Research before Enforcement Action - employees must perform research to ensure that taxpayers have received their Collection Due Process Rights (CDP) for all assessments. The IAT Compliance Suite Tool satisfies this requirement because the tool will alert the employee by identifying modules with additional assessments that have occurred after the CDP notice. Note: The module alert appears at the bottom of the Compliance Suite response screen to the right of the line-item labeled 'Additional Assessment (TC 290 / 300) after LT11 (TC 971 AC 069). Recording Activity for NON-ACS Incoming Calls - SB/SE HQ collection created a transaction code, TC971 AC462, for tracking incoming telephone activity by ACS employees from taxpayers calling on balance due call applications. To avoid having employees manually input the code, the IAT Compliance Suite tool was revised so that it will automatically add the transaction to open balance due notice status modules when an ACS employee runs the IAT Compliance Suite for the accessed account. Note: Users will need to update their Compliance Suite IAT Tool settings to enable automatic input of the TC 971/462. Users will need to check the item that states "Input TC 971/462 on notice status modules for ACS/ACSS" .

# ACS Procedures For e-4442/4442

5.19.5.4.6 (03-12-2020) ACS Procedures For e-4442/4442 Throughout IRM 5.19 Liability Collection, Automated Collection System (ACS) is directed to issue a Form 4442. This section provides the option for ACS users to complete an e-4442/4442 in lieu of a paper Form 4442. It is NOT mandatory for ACS to use the e-4442. Currently the operations listed below are the only areas accepting e-4442. Accounts Management (AM) Field Assistance (FA) Return Integrity Verification Operations (RIVO) Automated Collection System (ACS) Note: These areas will also accept and process manual Form 4442. Follow normal Form 4442 procedures for any areas that do not accept e-4442s. See the Form 4442 Referral Fax Numbers. When preparing an e-4442 follow procedures outlined in IRM 21.3.5.4.2.1.1, Preparing an e-4442/4442. Referrals must be reviewed by a manager or manager's designee within three (3) business days from the date the referral was initially created or resubmitted for review per IRM 21.3.5.4.2.1.1(6), Preparing an e-4442/4442. Note: If the referral is rejected by a manager or manager's designee, action must be taken by the initiating Collection Representative (CR) within two (2) business days of the case being rejected.

# Documenting Comments and Notes Field

5.19.5.4.7 (05-24-2024) Documenting Comments and Notes Field Make comments brief but understandable to anyone with some ACS knowledge. Record only the information that each employee accessing the case needs to know. Use approved Standard Abbreviations for Use in Account Management Services, AMS and/or ACS in Exhibit 5.19.5-4, Standard Abbreviations for Use in Account Management Services, AMS and/or ACS. Reminder: ACS employees nationwide, Quality and other reviewers, and revenue officers read Comments. Using non-standard abbreviations or locally devised shorthand may make it difficult for others to understand what happened on the case. All documentation must be done on AMS using checklists or by adding an appropriate issue and narrative. You do not need to add the date, the last 4 digits of your ACS employee number, nor the three letter (alpha) designation for your call site. AMS automatically includes the date and provides your SEID and a link to the Discover Directory to identify you and your site. Do not duplicate the recording of ACS actions on IDRS unless specifically required by the IRM. The ACSWeb notes section on the Case Overview tab is used to record information such as Power of Attorney. This can also be used to alert employees of special situations. Document comments during a taxpayer contact. Documentation during an interview is more accurate and thorough, and facilitates summarizing key points and commitments before concluding the call. For complex cases or for older cases requiring a recap, employees may take notes on paper, then edit and add to AMS history immediately after the contact.

# Requesting ACS Archives

5.19.5.4.8 (07-24-2019) Requesting ACS Archives Archived information primarily includes comments, history codes, levy sources and taxpayer telephone numbers. It does not have information about individual tax modules that ACS processed. Archives retain only the latest ACS closure for an entity, with newer closures replacing older ones. The most recent entity closure is usually retained in archives for up to two years. Archived accounts display immediately in a different color. However, when both an open and an archived ACS account exists, only the open account will be displayed when accessing the account using the ACS Field.; enter the TIN followed by the literals ARC, e.g. XXX-XX-XXXX,ARC. No history, comments or other changes are possible to archived accounts, unless input in the Narrative Screen on ACSWeb.

# POA/CAF Letters and the RAF

5.19.5.4.9 (03-03-2025) POA/CAF Letters and the RAF When specifically authorized to receive copies, authorized representatives must be sent copies of any letters that are issued to the taxpayer. When a CAF alert is present on ACS, programming will research the CAF to determine which modules should be included in POA copies of letters issued to taxpayers. During batch processing the POA letter will be systemically sent as appropriate. Note: Follow instructions beginning in paragraph 4 below when POA information is known but no CAF alert is present on ACS (e.g., a Form 2848 was recently received and has not yet posted to the CAF). A Centralized Authorization File (CAF) indicator displays in the Case Overview Screen on ACSWeb if there is an authorized representative for one or more tax modules on ACS. The Tax Module Screen displays a CAF for each module that has an authorized representative. When the CAF indicator is displayed, research IDRS to identify the authorized representative and the extent of that person's authorization. Note: Third parties who are authorized on a Form 8821, Tax Information Authorization may review return or account information for the specified periods on the form, but are not authorized to act on behalf of the taxpayer (including resolving balance due cases). Therefore, ACS Call Sites will no longer accept faxed Form 8821, Tax Information Authorization refer to IRM 5.19.1.2.3.1, Instructions for Form 8821, Taxpayer Information Authorization, for additional guidance. When sending the taxpayer an LT letter, also send a "copy" to the authorized representative if that person is authorized to receive notices on at least one ACS module and there is no CAF indicator present in ACS Alerts. From the ACSWeb Letters page, overlay the taxpayer's address with the authorized representative's name and mailing address. Precede the authorized representative's name with the literal C/O. Choose the applicable letter from the Letter Type drop-down menu. Then click the radial button for Authorized Representative (PO/PS) in the Address Overlay Letters section. Click the Submit P&O button to initiate the POA copy of the letter. On the History Code screen the entry will show as POnn, with nn = letter number and the literal is part of the POA name. History Code POnn causes the letter to display the words CAF COPY. When used to send the POA a copy of the LT11, the letter generated with History Code PO11 will be sent by regular mail, not certified, return receipt requested. If the representative is authorized to receive notices for only some modules on ACS, exclude the modules not covered by the F2848. On ACSWeb Module Screen remove the check mark from the "include" option. Confirm the removal using the Update button before paging to another module or screen. Repeat this action for each module to be removed. After confirming the removal of the modules, go to ACSWeb Letter Screen , overlay the authorized representative information on the screen and request the letter. Document in Comments the module(s) for which the representative is authorized. Reminder: The address overlay must be the last change before requesting the letter. The Reporting Agents File (RAF) identifies taxpayers and the agents that taxpayers authorize to file Forms 941 and 940 on their behalf electronically or by using magnetic tape. This section summarizes common ACS issues related to the RAF. If needed, more detailed RAF information is in IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655, Reporting Agents Authorization. Reporting agents can receive tax information. They often handle the taxpayers' federal tax deposits and can discuss factual details about the return that may help resolve the delinquency. RAF information is not on ACS. If a third party self-identifies as the reporting agent for the taxpayer or an employee of the reporting agent, you may discuss basic filing and tax deposit issues. You must verify the agent's status before divulging taxpayer tax information. Example: Third parties often volunteer information without our needing to respond with specific amounts and dates. If working the case properly requires us sharing the taxpayer tax information, verify the reporting agent's status on IDRS. You can verify whether the taxpayer authorized magnetic tape or electronic filing: On CC ENMOD, RAF/FTD-CD= will have a value of 1 (941), 2 (940) or 3 (941/940), or on CC ACTRA, these same codes display after MTC (magnetic tape code). If these fields are blank, returns are not filed on magnetic tape or electronically. Research the RAF using CC RFINK with the taxpayer's EIN. Among the information displayed will be the reporting agent's name and EIN, and a Notice indicator (Y or N) whether the taxpayer authorized us to send tax information to the agent. If needed, researching RFINK using the agent's EIN and a definer R displays the agent's name and address. Separately, the taxpayer may designate the reporting agent as an authorized representative, so the agent also may have a CAF code. CAF and RAF authorities are different. An authorized representative (CAF) is sent copies of all letters sent to taxpayers and fully represents the taxpayer for the stated tax periods to the extent authorized, including providing financial information, discussing payment arrangements, etc. A reporting agent (RAF) can discuss basic information about the Form 941 or 940 tax return and related federal tax deposits beginning with the first tax period shown on RFINQ until revoked. A telephone discussion may be sufficient if the issue is a misplaced deposit or an error on the tax return, but otherwise the reporting agent does not represent the taxpayer, and generally should not be sent copies of ACS taxpayer letters. If RFINQ has a Notice Indicator Y, a letter to a reporting agent more likely would provide a requested transcript with filing and deposit information.

# Reminder Notices

5.19.5.4.10 (03-15-2023) Reminder Notices The IRS is required by law to notify taxpayers in writing at least annually about balance due accounts. This program was expanded to issue reminders more frequently and to alert taxpayers to possible NFTL filing. LT39 letters are issued systemically to balance due taxpayers based on Business Operating Division (BOD) and the cycle of the last written notice to the taxpayer. The system determines the last written notice based on the latest LTnn letter. If there is no LTnn letter, then it looks at the latest 4TH NOTICE CYCLE from among ACS balance due notices. If there is none, then it uses the most recent NOTICE CYCLE. Reminder notices are issued systemically as follows: Priorities 0, 1 and 2 - If there is an expired follow-up date, every 25 weeks from the last written notice to the taxpayer or from the ACS establishment cycle, whichever is later. Priorities 3 through 99 - If there is an expired follow-up date, every 52 weeks from the last written notice to the taxpayer or from the ACS establishment cycle, whichever is later. All balance due inventory is subject to having the LT39 generated, but only those cases with an aggregate assessed balance of $10,000 or more will be reassigned to function/unit E9 with a 25-day follow-up to make a NFTL determination. See IRM 5.19.5.9.8, E9 - NFTL Determinations (Follow-Up to LT39). When the entity has a CAF indicator in the ACS Alerts and the third party is authorized to receive notices, ACS will systemically generate an LT39 to the Power of Attorney. Some taxpayers already have contacted the IRS and case resolution is pending, so the letter may be unnecessary or confusing to them. Review the LT39 letter text in Exhibit 5.19.5-2, ACS Letters. The text notes that a letter must be issued periodically and that a call from the taxpayer may not be necessary. Verify that no further information is needed from the taxpayer and apologize for any confusion that the letter may have caused.

# Reminder, Notice Resumption

5.19.5.4.10.1 (03-03-2025) Reminder, Notice Resumption The LT38 Reminder, Notice Resumption letter was created to notify taxpayers the IRS is resuming normal operations due to some collection notices being suspended due to the pandemic. The letter includes Quick Response (QR) codes to Online Payment Agreement and other digital services. The letter will be systemically sent to taxpayers in ST22 beginning January 2024. Once the letter is issued a 35-day follow-up will be placed on the account. After the 35-days, if the taxpayer has not responded, then another ACS letter will be systemically issued (such as LT19, LT16). No special handling is required on the accounts receiving the LT38. Follow IRM 5.19, Liability Collection, to resolve the account. This letter will not be used to meet statutory requirements.

# ACS Case Inventory

5.19.5.4.11 (11-10-2010) ACS Case Inventory This section describes the different functions used to assign and work ACS cases.

# Service Center Inventory

5.19.5.4.11.1 (11-23-2020) Service Center Inventory This section discusses the Service Center (S) function. Service Center ACS Support researches and inputs actions on IDRS because of an action list or a call site Action Request, correspondence processing, etc. Specific functional procedures can be found in IRM 5.19.6, ACS Support .

# Contact Inventory

5.19.5.4.11.2 (12-19-2023) Contact Inventory The Contact Inventory holds cases that require outgoing calls to taxpayers and third parties regarding balance due and return delinquency accounts. Categories are assigned based on type of case (TDA/TDI), module balance, file source, MFT or inventory type. When an out call should be placed, follow the procedures in IRM 5.19.5.4.12.1 Outgoing Contact for ACS and/orIRM 5.19.2.2.2, Out Calls and Disclosure Procedure Overview, based on the modules on the account. The ACS Predictive Dialer Program processes accounts assigned to the ACS Contact Function and program responsibility is shared between ACS call centers in Buffalo and Brookhaven. A Predictive Dialer is an automated dialer that calls a preset list of phone numbers set up as a dialer campaign. There are two types of dialer campaigns; staffed and unstaffed. Staffed Campaigns -plays a call back message on an answering machine or routes a connected taxpayer to an agent ready to assist them. Unstaffed Campaigns - only plays a call back message on an answering machine or to the person who answers the call. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Calls are routed to one of four Agent group numbers based on the account BOD ID and language selection (Spanish/English) based on the chart below: Agent Group Number Agent Group Description 565 SB PD ENG 566 SB PD SP 567 WI PD ENG 568 WI PD SP When you receive a call from a customer with an account on ACS because of a message left by the Predictive Dialer System, the application name will show on the Call Data tab on the Cisco Finesse screen identifying the type of call. When the message is left the case reference number (CRN) is referred to as a message ID. ACS Collection Representatives should ask for the message ID that was left in the message. The message ID is repeated twice towards the end of the message. If the caller does not have the message ID use the procedures outlined in IRM 5.19.5.4.12, Telephone Techniques and Communication Skills; and continue with normal disclosure procedures. Note: Some callers may raise concerns as to whether the message left by the Predictive Dialer is legitimate. Should these questions arise, please advise the taxpayer that the call is legitimate and handle it like any other ACS call after disclosure. There are 10 contact case inventories, C0 through C9: C0 - Managerial inventory for cases requiring approval. C1 - IMF TDA/ Combo Cases C2 - BMF TDA/Combo Cases C3 - IMF TDI C4 - BMF TDI Cases C5 - Locator Research Results (From the I4 and I5 Functions Only) C6 - Reserved C7 - High Income Non-Filer (HINF) C8 - Payroll Tax (Forms 941/943/944/940) cases C9 - Cases with a POA Indicator. C1 through C9 are assigned systemically based on the above.

# Research Inventory

5.19.5.4.11.3 (03-03-2025) Research Inventory This section discusses the Research function. Research units are used as holding areas for: Further contact with other organizational functions (Insolvency, OIC,Appeals) Cases where taxpayer has been contacted or additional information is needed from within ACS before resolution or collection activity can resume. There are 10 research unit inventories, R0 through R9: R0 - Managerial inventory for cases requiring approval. R1 - Suspense Cases R2 - Reserved R3 - Fraud Referral and Tax Court Cases Overview. R4 - Decedent, bankruptcy, OIC and APO/FPO Address Cases. R5 - (Callsite Only) Pending and rejected installment agreements, defaulted continuous wage levies, and incomplete actions by other offices that require follow-up taxpayer contact, e.g., accounts accelerated from notice status. R6 - (Callsite Only) Independent Review R7 - Reserved R8 - Cases returned from queue systemically. R9 - Reserved When ACS Support in the service center rejects an input request from the call site, it may be returned to R0 for follow-up.

# Enforcement Inventory

5.19.5.4.11.4 (11-23-2020) Enforcement Inventory This section contains the enforcement functions, such as levy and NFTLs. E0 - Managerial inventory for cases requiring approval. E1 - Reserved E2 - Pre-levy actions, usually an LT11 E3 - Systemic Levy Action Only E4 - Manual Levy - Take initial levy action E5 - Cases requiring follow-up on levies, including issuing next appropriate levy. E6 - Reserved E7 - Continuous Wage Levy E8 - Cases moved from H7 by headquarters that requires manual levy processing. These are accounts that the Identity Theft Program has deemed closed but the IDTHF indicator remains on the Entity Screen. E9 - NFTL Determination (Follow-up to LT39)

# Investigation Inventory

5.19.5.4.11.5 (03-03-2025) Investigation Inventory This section discusses the Investigation function. Investigation workload is divided by characteristics of case such as balance due, type of tax, or type of actions required on the account. Generally, attempts are made to locate the taxpayer or their assets, or take specific actions to resolve the account. There are 10 Investigation unit inventories, I0 through I9: I0 - Managerial inventory for cases requiring approval. I1 - Reserved I2 - Cases requiring research of third-party data bases, directories, or calls/letters to third parties to locate taxpayers or assets. I3 - Reserved I4 - Final attempts to locate taxpayer, assets, or source of information on balance due or mixed accounts prior to initiating a currently-not-collectible, transfer to field, or transfer to queue. Cases are assigned to I4 after research in I2 has proved fruitless or after you have determined that contact with third-party sources would not be helpful. I5 - Final attempts to locate taxpayer or source of information on return delinquencies. Basically, I5 receives work in same manner as I4. I6 - Reserved I7 - Cases requiring transfer to the queue. I8 - Reserved I9 - CR incoming calls. When ACS Support in service center rejects input request from call site, it may be returned to I0 for follow-up.

# Hold Inventory

5.19.5.4.11.6 (06-09-2017) Hold Inventory This section discusses the Hold function. There are ten Hold Units - H0 through H9: H0 - Approvals H1 - Disaster Inventory H2 - HINF Exam H3 - HQ Requested Hold H4 - Reserved H5 - Letter Leveling: During ACS Weekly Batch processing cases requiring a LT11 or LT16 will be placed into to the H5 inventory. Then during the week based on a percentage determined by HQ, each day during the week these letters will be issued. Note: Employees may see the following history codes: TOH5,,LT11 or LT16 and then during the week you will see the letter issued and the case moved to the appropriate function/unit. By Saturday all accounts will be moved out so that the new receipts can be moved into the inventory. H6 - New Receipts with an ASMT Alert H7 - The H7 function house accounts moved from E3, E4 and E7 functions where a systemic levy was blocked when the Identity theft indicator is set. When blocking an account from systemic levy, the account will be reassigned to H7. See IRM 5.19.5.5.2, Identity Theft Alert (IDTHF) and ACS Case Processing. H8 - The H function house accounts moved from E9 function where a systemic NFTL was blocked when the Identity theft indicator is set. When blocking an account from systemic NFTL, the account will be reassigned to H8. H9 - IRSN accounts

# Various Inventory - (Headquarters' Use Only)

5.19.5.4.11.7 (09-16-2022) Various Inventory - (Headquarters' Use Only) This section discusses the Various function and units. There are ten Various Units - V0 through V9 for support use: V0 - Headquarters' Use Only. V1 - Identity Theft Pending Claims see IRM 5.19.6.21.1, Pending Claims. V2 through V9 Headquarters' Use Only.

# Telephone Techniques and Communication Skills

5.19.5.4.12 (03-03-2025) Telephone Techniques and Communication Skills For all incoming and outgoing phone calls ACS Callsite and Support employees should follow the procedures in IRM 5.19.5.4.12, Field Assistance and Accounts Management employees should follow procedures in IRM 21.1.7, Campus Support. The Internal Revenue Service Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters. A taxpayer is not authorized to use a connection service to contact the IRS on their behalf or record the telephone conversation. Refer to IRM 21.1.1.8.1, Lucy Phone/Fast Customer and IRM 21.1.3.17.3, Taxpayer Request to Tape Record Conversation. You must promptly provide, in a professional and courteous manner, the following information when you communicate with a taxpayer by telephone. Provide either your: First Initial and Last Name with your 10-digit (SmartID Card) Personal Identification (PID) Number. Position title (e.g. Contact Representative) and Last Name with your 10-digit (SmartID Card) PID Number. Providing a formal title such as Mr., Mrs., or Ms., is not required but may be permissible if the employee elects along with Last Name and 10-digit (SmartID Card) PID Number. Note: For Text Chat greeting refer to IRM 5.19.5.11, ACS Text Chat and ACS Chatbot Overview. By correspondence, provide your generated Integrated Data Retrieval System (IDRS) or other unique letter system number. If an IDRS/unique number is not generated, use all 10-digit PID from your IRS HSPD-12 (SmartID Card) and must provide a phone number. Note: If you do not have a SmartID card, you must give the caller your first initial, last name and your badge/ID number. When speaking to the taxpayer, advise the taxpayer that you must verify their identity by asking for their taxpayer identification number, name as it appears on the return, including spouse's name for joint accounts, current street address, city, state, zip code, and date of birth . IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party. Caution: Inadequate authentication of the identity of a caller could result in an unauthorized disclosure or inspection of a return or return information. If an IRS employee makes a knowing or negligent unauthorized disclosure, or a willful unauthorized inspection, the United States may be liable for damages. See IRC section 7213, IRC section 7213A, and IRC section 7431. If an IRS employee makes a voluntary, intentional disclosure, the employee may be subject to criminal penalties including a fine, imprisonment, and loss of employment. Employees should: Speak to the caller in a pleasant, courteous, and professional manner indicating a willingness to help, by using an appropriate phrase such as ″May I help you?″ or ″How can I help you?″ Allow 30 seconds for the taxpayer to respond after your initial introduction; ensure the taxpayer can hear you (ex. repeat your name and badge number), if there is still no response, disconnect the call and move on to the next call. Do not threaten the use of violence or threaten the use of other criminal means, to harm the person, reputation or property of any person. Do not use obscene or profane language regardless of any that may be used by the person contacted. Do not use IRS jargon when communicating with the taxpayer. Do not unnecessarily probe children to secure information. Do not indicate during contacts with third parties that the contacts relate to collecting delinquent taxes or securing delinquent returns. Ask questions necessary to determine the nature of the inquiry. Ask for information you are unable to locate through your research. Paraphrase their inquiry to show you have identified the reason for their call, as needed. Avoid extraneous dialogue and control the conversation focusing on the taxpayer's inquiry. When receiving a document via efax or DUT, verify the caller has the correct IRS efax number or DUT link and access code and the document was sent before placing them on hold. The DUT link can be access at Document Upload Tool. Advise the caller of their expected wait time, of no more than five minutes to receive their documents. Return to the caller within that time frame. Refer to IRM 5.19.1.2 , Balance Due Overview for guidance on the DUT application. If the caller is not able to send the document immediately, advise caller to call back when they are able to send the required document(s). If you encounter issues with receiving the documentation through efax or DUT, provide the taxpayer with an address to mail the documents. If the caller needs to be placed on hold after the document is received, follow the guidelines in IRM 5.19.5.4.12, Telephone Techniques and Communication Skills. When an assistor receives a call from a Spanish speaking individual and is unable to complete Disclosure Authentication or obtain Oral Disclosure Consent due to limited (or no) English language, it is appropriate to transfer the call to the Spanish gate. Reminder: A transfer of this type is only used when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer's/representative's question. If an individual is calling in a language other than Spanish, when the assistor cannot be understood (by all parties) nor can the assistor understand all parties to obtain the required disclosure authentication or answer the taxpayer/representative's questions, offer Over-the-Phone Interpreter Service (OPI). Follow the guidelines in IRM 5.19.1.3.4.1, Multilingual Services. Follow IRM 21.1.3.23, Scams (Phishing) and Fraudulent Schemes or contacts that met this scenario. The objective of the telephone contacts is to resolve the case or to move the case toward resolution, using the following reference: Working Balance Due Accounts see IRM 5.19.1, Balance Due. Working IMF return delinquency accounts see IRM 5.19.2, Individual Master File (IMF) Return Delinquency. Working BMF return delinquency accounts see IRM 5.19.22, Business Master File (BMF) Return Delinquency. If you must place the taxpayer on hold while researching an inquiry, follow the steps shown below, provide the reason for placing the taxpayer on hold, ask for permission and wait for a response. Advise the taxpayer of the promised wait time of no more than five minutes and return to the taxpayer within that time frame. For any additional hold time, again ask for permission, wait for a response, provide a promised wait time of no more than 5 minutes, and return within that time frame. When returning to the call, allow 30 seconds for the taxpayer to respond. If no response then disconnect call, document account, and take the next call. Note: When placing the taxpayer on hold, use the hold feature, not the mute feature. Do not unplug from the teleset. In rare circumstances a taxpayer may refuse to be placed on hold. In this situation the mute feature can be used. Note: If the taxpayer asks you to hold, advise the taxpayer you will be allowed to hold for no more than two minutes. Tell the taxpayer after the two minutes the call will be disconnected. If the taxpayer does not return, disconnect the call and notate on AMS the call was terminated due to the taxpayer not returning to the call. If a call is inadvertently disconnected, employees have the discretion to immediately call the taxpayer back, if appropriate, to complete the resolution. A callback would be appropriate when speaking with the taxpayer and the call is at the end stages of case resolution when the call inadvertently disconnects. A callback would not be appropriate when the call is in the beginning stages. This may include disclosure verification, accessing IAT tools or initial analysis of the case. Your discretion should be used to make a callback after speaking with a taxpayer for a while but have not come to the full case resolution. In complex case situations, it may be beneficial to make the outcall to finalize the case. Follow the chart below if you have determined a callback is appropriate: If And Then You selected Wrap during the call Your phone status changed to Wrap when the call dropped Select an outgoing phone line and make the outcall to the taxpayer You did not select Wrap during the call Your phone status changed to Available when the call dropped and a new call was received Document AMS for the call that was dropped, exit the case, and handle the new call. During the 2nd call select Wrap and at the conclusion of the 2nd call, make the outcall to the 1st taxpayer You did not select Wrap during the call Your phone status changed to Available when the call dropped and you did not receive a new call Select the Idle option, input the Idle code, then select an outgoing line to make the outcall to the taxpayer In rare instances, a telephone call may extend past the employee's tour of duty. In these situations, employees should consult local management on which of these options should be followed from below. Note: Document the case. Do not return the taxpayer to the queue. If able to do so, complete the call with manager approved overtime, credit, or compensatory time. If unable to complete the call, schedule a callback within 24 hours (1 business day). If unable to schedule a callback within 24 hours (1 business day), transfer the call to a lead/manager/employee for completion. Provide the taxpayer with a transfer PIN, refer to IRM 5.19.1.2.3.3, Transfer Personal Identification Number (PIN) Generation. If unable to transfer the call directly, prepare a Form 4442 referral to manager/lead. The Form 4442 should be processed within 24 hours (1 business day). If requests to speak to a manager, follow procedures in IRM 5.19.1.3.1.(1), Referrals to Manager - All Employees. Note: While you should exhibit patience with customers, you are not expected to be subjected to abusive language. If the customer is being verbally abusive, explain that you are willing to help and request that the caller remain calm to resolve the issue. If the customer continues with the abusive language, explain that if the caller does not discontinue the abusive language, the call will be terminated. If the caller continues the abusive language, terminate the call and inform your manager. When a taxpayer is calling ACS because of a message left by the Predictive Dialer System, the application name will show on the teleset identifying the type of call. ACS CR's should use the case reference number (CRN) to access the case. To ease any concerns that the taxpayer may have, you may also provide the taxpayer with the last four digits of their TIN (Social Security Number/Employee Identification Number). Then, request that the taxpayer verify the first five digits, refer to IRM 5.19.5.4.12.1, Outgoing Contacts for ACS. Afterward, continue with normal disclosure procedures. For a Power of Attorney or Tax Practitioner calling on multiple clients, ACS CR's should follow IRM 21.3.10.2, Practitioner Priority Service (PPS) Overview, and limit the number to no more than (5) clients per call. If IMF/BMF taxpayers call in regarding multiple accounts, follow the guidelines in IRM 21.1.1.4(10), Communication Skills. Close the conversation in a courteous manner. Verify the caller's comprehension by asking if they understand the information given (ex. Have I answered all your questions? or Do you understand the information I have given you today?). Note: If it is clear the caller comprehends the information provided during the call (ex. caller repeats the information back to you), it is not necessary to verify the caller's comprehension. Provide your name and ID number, if not yet provided. Thank the caller if they have provided information to help resolve an open issue; apologize if the IRS has made an error. Be sure to disconnect the call. Employees should follow IRM 1.4.16.3.5.4, Average Wrap Time, as it applies to working an account after the call is completed. Emergency Situations: There are instances when the IRS is closed due to an emergency situation. Some examples of this type of closure could be related to weather issues, natural disasters, and/or nationwide health crisis. During this time, it is necessary to provide employees with procedural guidance to handle taxpayer accounts. SERP IPU updates will be used to deliver the procedural guidance to employees in Compliance to allow for consistent case processing. Employees will not interrupt their calls and conversations with taxpayers, third parties and/or other IRS employees to take incoming calls on their personal cell phones. This includes incoming and outgoing phone media such as text messages, emails, and Microsoft Teams. All personal cell phones should be silenced to avoid distractions and disturbances during working hours.

# Outgoing Contacts for ACS

5.19.5.4.12.1 (03-03-2025) Outgoing Contacts for ACS When initiating an outgoing phone call, the taxpayer may be reluctant to give you their Taxpayer Identification Number (TIN). To ease the taxpayer's concerns, follow these guidelines: Identify yourself as a representative from the Internal Revenue Service. Provide your name and 10-digit Smart ID Ask if the taxpayer we are trying to contact is available. If you reach the taxpayer, verify their identity by providing the taxpayer with the last four digits of their TIN (Social Security Number/Employer Identification Number). Then request the taxpayer verify the first five digits. Refer to IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party for additional disclosure information. If the taxpayer is not available, leave a message for a call back. Provide the applicable call back number and the hours of operation as 8:00am to 8:00pm Monday - Friday. BOD Code Phone Number IMF 800-829-7650 BMF 800-829-3903 SCP 833-282-7220 International outside United States 267-941-1004 If an answering machine is reached and the assistor has no reason to believe the phone number does not belong to the taxpayer but the number has never been confirmed. Identify yourself as a representative from the Internal Revenue Service, Leave a message for the taxpayer, by name, asking the taxpayer to call the appropriate phone number IMF, BMF, SCP or International within one business day, Include the Case Reference Number (CRN) found on the ACSweb Case Overview screen for the taxpayer to reference when calling back. Advise the taxpayer when calling back not to enter the CRN at the taxpayer identification prompt, but stay on the line for the next available assistor. Note: If the account is in Notice Status and you do not have a CRN to provide, ask the taxpayer to provide their taxpayer identification number (e.g. SSN/EIN etc.) to the assistor when returning the call. If an answering machine is reached and the established cycle on the case is within 50 cycles of the current cycle: Identify yourself as a representative from the Internal Revenue Service, Leave a message for the taxpayer asking the taxpayer to callback within one business day giving the appropriate phone number IMF , SBBMF, SCP or International. Include the Case Reference Number (CRN) found on the ACSweb Case Overview Screen for the taxpayer to reference when calling back. Advise the taxpayer when calling back not to enter the CRN at the taxpayer identification prompt, but stay on the line for the next available assistor. Note: If the account is in Notice Status and you do not have a CRN to provide, ask the taxpayer to provide their taxpayer identification number (e.g. SSN/EIN etc.) to the assistor when returning the call. If an answering machine is reached but the assistor cannot reasonably identify the phone as belonging to the taxpayer and/or the established cycle on the case is over 50 cycles: DO NOT identify yourself or the Internal Revenue Service, Leave a message for the taxpayer, by name, asking the taxpayer to call the appropriate phone number based on the ACSWeb BOD code of IMF, BMF, SCP or International within one business day, Include the Case Reference Number (CRN) found on the ACSweb Case Overview screen for the taxpayer to reference when calling back. Advise the taxpayer when calling back not to enter the CRN at the taxpayer identification prompt, but stay on the line for the next available assistor. Note: If the account is in Notice Status and you do not have a CRN to provide, ask the taxpayer to provide their taxpayer identification number (e.g. SSN/EIN etc.) to the assistor when returning the call. Do not leave confidential tax information on a voice mail message or an answering machine message. Do not provide taxpayers/third parties with the telephone numbers of functional areas. Refer to IRM 5.19.5.6.1.5, Left Message to Call Back, to leave a message based on the case type.

# Systems (ACS/AMS/IDRS) Unavailable

5.19.5.4.12.2 (04-08-2024) Systems (ACS/AMS/IDRS) Unavailable At times, phone calls to the ACS call site, will be received when systems are unavailable. We experience system outages affecting Accounts Management System (AMS), ACSWeb, Integrated Data Retrieval System (IDRS), Integration Automation Technologies (IAT) and/or Compliance Suite. In most circumstances, the system(s) are down for a short period of time. You are required to take calls and provide assistance. To ensure that calls are handled consistently, refer to the guidance in paragraphs 3 through 6. We must always try to address and/or resolve the issue(s) with available resources. Even with limited system access, we may be able to answer questions. Request a call back only if available systems do not allow resolution of the issue. Provide the taxpayer your name and badge number. Then advise "We are unable to access all of the information on your account due to system issues. However, I may be able to assist you. What is the nature of your call?" Document the account history/case narrative on IDRS, AMS or ACSWeb when systems are available. Note: Make a reasonable attempt to assist the taxpayer by securing the TIN to ensure direction provided to the taxpayer is accurate. Assist the caller to the extent that available systems will allow. If unable to assist the caller, request a call back in 2 hours including information they may need to resolve their case. Exception: During the annual IDRS End of Year (EOY) Downtime use the time frames cited in the SERP Alert for each specific system. If Then IDRS is down (AMS will not be available): Research ACSWeb and available CFOL command codes. Input comments on ACSWeb Standalone if in ST22. Balance Due Accounts: Research CFOL command codes. AMS is down: Research IDRS and ACSWeb Standalone. Input comments on ACS Narratives Screen if in ST22 and input a history item on IDRS. Balance Due Accounts: Research CFOL command codes. ACSWeb is down: Research IDRS and AMS. Input narrative on AMS and a history item on IDRS. IAT is down: Complete actions using IDRS command codes. Compliance Suite is down: Research IDRS, ACSWeb, and AMS to ensure all outstanding issues are being addressed.

# ACS and Disclosure

5.19.5.4.13 (01-27-2021) ACS and Disclosure ACS employees should follow Disclosure Overview IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party, for all incoming and outgoing telephone calls. To prevent unauthorized disclosures of tax information. refer to the following IRM sections: If the contact is Then Taxpayer IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party POA/TIA IRM 5.19.1.2.3, Disclosure Overview: Verifying Identity of Contact Party IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication Follow the procedures in IRM 11.3.2.4.1.1, Disclosure of Collection Activities with Respect to Joint Returns when determining what information can be disclosed to the other spouse. IRC 6103(e)(8) authorizes the IRS to disclose certain information about the IRS's efforts to collect tax to taxpayers or their authorized representatives, when the taxpayers filed a joint return and are no longer married or separated and no longer reside in the same household. This guidance refers to Master File Tax (MFT) 30 and MFT 35 joint liabilities and mirrored accounts which reflect MFT 31 and MFT 65. Periodically you will receive incoming calls from taxpayers on mirrored assessment accounts in status 22. Mirrored modules are created when taxpayers take actions which result in one or both taxpayers being held fully or partially liable for a joint tax debt. The purpose of mirroring a jointly filed MFT 30 module into two MFT 31 modules, is to reflect each individual's separate tax liability, collection statute expiration date (CSED), and assessment statute expiration date (ASED). In an innocent spouse matter, mirroring will also allow collection activity to continue for the non-requesting spouse. Disclosure Examples: Example: James and Sarah Shepherd filed joint for tax year 2015. They are now separated and both have split assessments under MFT 31/MFT 65 for the year 2015. Sarah currently has an installment agreement. James calls ACS and asks if IRS has tried contacting Sarah. James would like the phone number to contact Sarah to discuss their tax matters. You can advise we have been in contact with Sarah and established an installment agreement. You cannot disclose Mrs. Shepherd's phone number as this is not a disclosure authorized under IRC 6103(e)(8). Example: John and Mary Poodle filed joint for tax year 2013. They are now separated and both have split assessments under MFT 31 for the year 2013. John is currently in Chapter 13. Mary calls ACS and asks if IRS has tried contacting John. While speaking with Mary you can disclose we spoke with John and the account is suspended due to bankruptcy status. You cannot disclose when the account will be reactivated or what chapter was filed. Both are based on IRC 6103(e)(8). Example: David and Patricia Beagle filed a joint return for TY 2016. In 2017 they, separated and David now resides in another home. David called to provide financial information and was placed in CNC status. Patricia called to make a payment and inquired if we contacted David to pay on the balance also. Patricia does not know where David currently lives and asked for the current address. While speaking with Patricia you can disclose we spoke with David and was placed in CNC status. You cannot disclose at what income level the CNC module will be reactivated. You cannot provide Patricia with the new address. Both are based on IRC 6103(e)(8). Example: Recently, Richard and Karen Pitbull divorced but still had tax matters that were outstanding for tax years 2013 & 2015. Their joint account was split and each has an MFT 31 for TY 2013 & 2015. Richard sent in a payment totaling $2,000.00 and it was applied and full paid TY 2013. There is still a balance for TY 2015 in the amount of $3,500.00. Karen called in to set up an installment agreement for the balances. Karen inquired what the current balances were for both tax years. You can provide Karen with the information about Richard's recent payment amount, which tax year it was applied to, and that TY 2013 is full paid and the amount outstanding for TY 2015. Example: You received a call from the POA representing Thomas Betafish to resolve the outstanding balance for TY 2012. You recognize that it was a split assessment based on a jointly filed return. The POA would like to set up an installment agreement for $100 per month. The POA asked what other payments have been applied to the balance. The POA knows the ex-wife was recently married and is trying to locate an address but has been unsuccessful. The POA asks if we have been in contact with the ex-wife and if the POA can have the ex-wife's contact information. You can provide the POA with the payments that have been applied to TY 2012 and what the current balance is on the account. You cannot provide the POA with the name, address, or phone number for the ex-wife as the POA does not represent the ex-wife in these tax matters. Example: In 2016, Charles and Jessica Jade separated and Jessica relocated to a different state. They owed taxes totaling $12,000.00 for 2015 & 2016, which they had filed joint returns. Both taxpayers filed their individual tax returns for 2017 and their refunds were offset to the balance. Charles called and established an installment agreement for $250.00 per month after securing new employment with higher income. Jessica called in to provide us with a change of address and find out how much was owed. Jessica asked if we spoke to Charles and if payments are being made because Charles is not speaking to Jessica and owes other money. You can provide to Jessica the amount of each credit applied to the balances for TY 2015 & 2016. The credits would include Jessica's refund offset, Charles' refund offset, and any $250.00 payment received to date from the installment agreement. You cannot provide Jessica with the source of Charles' income or the amount of income being earnedi based on IRC 6103(e)(8). Example: OIC: William and Jennifer Opal filed joint for tax year 2013. They are now divorced and both have split assessments under MFT 31 for the year 2013. William recently submitted an offer in compromise that was accepted. Jennifer calls ACS and asks if IRS has tried contacting William. William told Jennifer that William owes no more monies for the 2013 tax year. You review IDRS and see a TC 480, Offer in Compromise Pending and TC 780, Master File Account Compromised posted to Jennifer's MFT 31 module. While speaking with Jennifer you can say the account does reflect that an OIC was submitted (TC480) and accepted (TC 780). You relay what payments/refund offsets have been credited to Jennifer's MFT 31 since the submission of the offer in compromise and what Jennifer's outstanding balance currently is. Note: IRM 5.19.7.11, Separate OICs on Joint Liabilities, provides what transactions will be input to IDRS. The TC 480 and TC 780 are mirrored, and after the split a TC 782, and TC 483, is input on the non-offer taxpayer module. Once the taxpayer who submitted the offer has fulfilled their terms a TC 788 posts on that account. Example: Continuous Wage Levy: Michael and Elizabeth Silver filed joint for tax year 2013. They are now divorced and both have split assessments under MFT 31 for the year 2013. Elizabeth has a continuous wage levy. The payments are off-setting to Michael MFT 31 module. Michael calls ACS and asks if the IRS is receiving regular payments from the ex-spouse. While speaking with Michael you can say we are collecting monies from Elizabeth; each month we are receiving $250.00 that is being offset to the 2013 module. The source of payment however is not to be given out. You relay what payments have been credited to Michael's MFT 31 since the onset of the continuous wage levy. You relay what Michael's outstanding balance currently is. You cannot disclose any information about the other spouse's employment, income or assets. Additional examples on continuous wage levy, deceased taxpayer and innocent spouse accounts and disclosing information : Example: Joseph and Barbara Coal filed joint for tax year 2013. They are now divorced and both have split assessments under MFT 31 for the year 2013. Joseph recently submitted an offer in compromise that was accepted. Barbara calls ACS and asks if IRS has tried contactingJoseph. Joseph told Barbara that Joseph does not owe more monies for the 2013 tax year. You review IDRS and see a TC 480, Offer in Compromise (OIC) Pending and TC 780, Master File Account Compromised posted to Barbara's MFT 31 module. While speaking with Barbara you can say that the account does reflect an OIC was submitted (TC480) and accepted (TC 780). You relay what payments/refund offsets have been credited to the MFT 31 since the submission of the offer in compromise and what the outstanding balance currently is. You can disclose whether the OIC relieved Joseph of the joint liability. You cannot disclose the OIC reason (e.g. doubt as to collectability) or specific terms of an accepted OIC. If the OIC was received, you can disclose that an OIC is or was considered, and was rejected, returned, terminated or withdrawn, but you cannot explain why the OIC was rejected. Note: IRM 5.19.7.11.1, Mirror Assessments, provides what transactions will be input to IDRS. The TC 480 and TC 780 are mirrored, and after the split a TC 782, and TC 483, is input on the non-offer taxpayer module. Once the taxpayer who submitted the offer has fulfilled the terms a TC 788 goes on their account. Example: Michael and Karen Goldfish filed joint for tax year 2013. They are now divorced and both have split assessments under MFT 31 for the year 2013. Karen has a continuous wage levy. The payments are off-setting to Michael MFT 31 module. Michael calls ACS and asks if the IRS is receiving regular payments from Karen. While speaking with Michael you can say we are collecting monies from Karen in the form of wage levy payments in the amount of $250 each month that are being offset to the 2013 module. The wage source of payment (employer of the former spouse) however is not to be given out. You relay what payments have been credited to the MFT 31 since the onset of the continuous wage levy. You relay what the outstanding balance currently is. You cannot disclose any information about the other spouse's employment, income or assets. Example: William and Sarah Emerald filed joint for tax year 2014. They have since divorced, William passed away in 2018 and each have split MFT 31 assessments for tax year 2014. Sarah calls ACS to set up an installment agreement and asks if there were attempts made to collect the debt from William. You cannot disclose that William is deceased unless it is the reason for the account being suspended (NC08 closure). You can disclose any payments made toward the joint liability but cannot confirm the existence of an estate or if payments were made by the estate or an individual. If Sarah is aware of an estate, we can provide the general nature of collection activities as we would with any other joint account, however we cannot disclose the name of the executor or any assets of the estate we may know of. Example: In 2017, Robert and Linda Garnett divorce and Linda later remarries. They jointly owe taxes totaling $28,000.00 for 2015 & 2016. Robert calls ACS after receiving a Notice of Federal Tax Lien. During the interview Robert asks if IRS also filed a lien against Linda. You can disclose that a lien has been filed on the former spouse's property, although the property or any assets should not be identified. Note: You cannot provide or confirm Linda's name change

# Miscellaneous Case Processing For Accounts in Status 22 (ACS)

5.19.5.5 (10-17-2017) Miscellaneous Case Processing For Accounts in Status 22 (ACS) This section provides direction for ACS accounts that may require additional processing.

# Affordable Care Act (ACA) Shared Responsibility Payment (SRP) and ACS Case Processing

5.19.5.5.1 (02-15-2017) Affordable Care Act (ACA) Shared Responsibility Payment (SRP) and ACS Case Processing This section discusses how the Shared Responsibility Payment for IMF and BMF Accounts relates to ACS case processing.

# IMF - Shared Responsibility Payment (5000A)

5.19.5.5.1.1 (11-23-2020) IMF - Shared Responsibility Payment (5000A) See IRM 5.19.1.5.16, Affordable Care Act. These modules are blocked from enforcement action such as levy and Notice of Federal Tax Lien (NFTL), manual and systemic. These modules are systemically excluded when levies are generated and/or NFTLs are filed on an Entity. Note: It will not be necessary to exclude the MFT 35 and MFT 65 by entering an asterisk on the module when issuing a levy on ACS Module Screen or S4. Standalone MFT 35 and MFT 65 will be blocked from going to the enforcement functions, such as E2 - Manual LT11, E3-Systemic Levy, E4-Manual Levy, E5-Levy Follow-up and E9-Liens. Note: All ACS Letters advising of possible enforcement will have a disclaimer for all SRP (MFT 35 and MFT 65) modules. Do not close standalone module(s) MFT 35 under the Tolerance (NC09), Deferral (NC09), Unable to Locate (NC03), Decedent (NC08) or Unable to Contact (NC12). See Flowchart below: Closing Code NC35 - (Recessed) has been designated for Individual Shared Responsibility Payment (5000A). Reminder: This closing code is only for MFT 35 and MFT 65 modules. Standalone MFT 35 and MFT 65 modules require managerial approval and will not close systemically. Input History Code TOC0,05,NC35. Management will input History Code NC35,,NCAPP. Use the chart below to close an ACS Account with a MFT 35, MFT 65 or both Modules: IF AND THEN The account has an MFT 35/65 A FERDI Account Follow IRM 5.19.18, Federal Employee/Retiree Delinquency Initiative (FERDI) The account has an MFT 35/65 and no other modules Taxpayer makes a promise to pay Input TOI4,XX,TPPP Note: XX number of days to pay. The account has an MFT 35/65 and no other modules Working any ACS functions Input TOC0,05,NC35 The account contains both MFT 35/65 and TDA-MFT 30/31 module(s) Working any ACS functions Account meets Tolerance per IRM 5.19.1.2.6.1 (1) Accounts meets Deferral per IRM 5.19.1.2.6.1(2) and all levy sources are exhausted Input TOC0 Then Input NC09 The account contains both MFT 35/65 and TDA-MFT 30/31 module(s) Working I2 and I4 functions Follow normal procedures in IRM 5.19.5.8.1, I2 - Attempts to Locate Taxpayer - Overview or IRM 5.19.5.8.2, I4 - Final Attempts to Locate Taxpayers or Assets - Overview. The account contains both MFT 35/65 and TDA-MFT 30/31 module(s) Working R4 function Follow normal procedures in IRM 5.19.5.7.4 R4 - Insolvency and Issues The account contains both MFT 35/65 and TDI-MFT 30 module(s) Working I2 and I5 functions TDI's can be closed per IRM 5.19.2, Individual Master File (IMF) Return Delinquency. Follow normal procedures in IRM 5.19.5.8.3 I5 - Final Attempts to Locate RD Taxpayers - Overview to close the TDI(s). Input TOC0,05,NC35 for MFT 35 The account contains MFT 35/65 and TDI-MFT 30 module(s) Working I2 and I4 functions TDI's cannot be closed per IRM 5.19.2, Individual Master File (IMF) Return Delinquency. Follow normal procedures input TOI7,05,TFQU.

# BMF - Employer Shared Responsibility Payment (4980H)

5.19.5.5.1.2 (02-15-2017) BMF - Employer Shared Responsibility Payment (4980H) The Employer Shared Responsibility Payment (ESRP) assessments are processed on the BMF (Business Master File) under MFT 43. For additional information see IRM 5.19.4.2.2, Affordable Care Act (ACA) - Employer Shared Responsibility Provision (ESRP) §4980H, for ACS enforcement processing.

# Identity Theft Alert (IDTHF) and ACS Case Processing

5.19.5.5.2 (03-15-2023) Identity Theft Alert (IDTHF) and ACS Case Processing An Identity Theft Alert (IDTHF) is placed on ACS accounts where a TC 971 with any of the following Action Codes (AC) are posted to the Entity: 501: Taxpayer Initiated IDT Case Closure (Tax-Related). 504: Taxpayer self-identified IDT - no tax administration impact. 505: IRS Data Loss Incidents 506: IRS identified IDT - Taxpayer not required to provide required ID Theft documentation, unless requested, and the IDT issue is resolved. 522: Tax-Related IDT - Initial Claim/Suspicion and Supporting Documents. 524: Locking SSNs (IMF only) – Taxpayer Deceased. 525: Employment Related Identity Theft. The presence of the IDTHF Alert indicator does not mean that there is an active identity theft issue. In many cases, the IDT issue has been resolved. Note: The IDTHF alert will remain on the account even if the TC 971AC 5XX is reversed. Do not move the case to the O function simply because of the presence of the IDTHF Alert. If there is an un-reversed TC 971AC 522 other than PNDCLM and no subsequent TC 971 AC 50X then the case should be moved to the O function because this indicates that case has not yet been resolved. If the case is resolved, follow normal procedures, See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring. Identity Theft inventory is handled by the ACS Support sites and is housed in the "O" functions. See alsoIRM 25.23.10.7.2.5, Oscar "O" Inventory. When processing ACS inventory cases that contain an IDTHF ALERT and/or AMS comments indicate there is an unresolved IDT Issue, for ACS functions outside "V1" function unit refer to the following If/Then Chart: Caution: If a TC 971 AC 522 is posted with the literal MIS>PPDSOPIP and no Form 14039 do not send to IDTVA, process as normal through ACS IF THEN There is an unreversed TC 971AC 522 PNDCLM on the account and no subsequent TC 971 AC 501/506 on the account for any year, do not proceed with collection. If research indicates a TC 971, AC 522 PNDCLM and the PNDCLM is less than 120 days, send the case to V1. If the PNDCLM is greater than 120 days, take next ACS action on case. There is an unreversed TC 971-522 other than PNDCLM on the account and no subsequent TC 971 ACS 501/506. Move the case TOO9 with a 01 follow - up. There is an unreversed TC 971AC 522 and a subsequent TC 971 AC 501/506 Check the secondary date of the AC 522 and AC 501 actions codes. If they contain the same tax period, this indicates the IDT issue has been resolved. Proceed with normal processing. There is an unreversed TC 971AC 522 and a subsequent TC 971AC 501/506 If the tax periods are not the same, this indicates that the tax period containing the TC 971AC 522 has not yet been resolved. Move the case TOO9,01,REVIEW AMS comments indicate an active IDT issue. Comments state the taxpayer has submitted substantiation documentation and there is no TC 971AC 522 present. Input TC 971, AC 522 containing the miscellaneous field PNDCLM and input the tax year of the IDT incident into the secondary date field. Move the case TOO9,01 . There is only a TC 971AC 506 on the account and no subsequent IDT codes Proceed with normal processing. The IDT issue has been resolved. See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring Only TC 971 AC 506 is posted with the literal WI PRP and no other subsequent TC 971 AC 501/506 Move the case TOO9,01, Review Cases with an IDTHF Alert do not qualify for systemic levy. Review the account to determine what modules are covered by the IDT issue if it has been resolved or reversed (TC 971, AC 522 or TC 971, AC 50X) and there is a balance due remaining. IRM 5.19.4.3.4, Levy Determination, for making levy determinations on cases with an IDTHF Alert.

# Passport Certification

5.19.5.5.3 (10-17-2017) Passport Certification The Fixing America's Surface Transportation (FAST) Act, signed into law December 4, 2015, includes a provision authorizing the IRS to certify to the State Department that an individual owes a seriously delinquent tax debt. This section provides Passport Certification procedures for cases identified January 2017 or later. See IRM 5.19.25, Passport Program. Passport Certification information is available to the public at Revocation or Denial of Passport in Case of Certain Unpaid Taxes.

# Private Debt Collection

5.19.5.5.4 (03-15-2023) Private Debt Collection On December 4, 2015, Congress passed the Fixing America's Surface Transportation (FAST) Act, amending Sections 6306 and 6103 to allow for Private Debt Collection (PDC). Pursuant to this legislation, the IRS is required to use private debt collection companies to collect "inactive tax receivables". . ACS employees should follow the procedures in IRM 5.19.1.5.21, Private Debt Collection

# Procedures for Contact Inventory

5.19.5.6 (05-02-2016) Procedures for Contact Inventory This section provides procedures for the Predictive Dialer and Contact Function. Refer to IRM 5.19.5.5.1, Affordable Care Act (ACA) Shared Responsibility Payment (SRP), first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the Contact procedures.

# Predictive Dialer Procedures

5.19.5.6.1 (11-23-2020) Predictive Dialer Procedures The Predictive Dialer (PD) is a system the IRS uses to automatically call taxpayers. The PD dials a list of daily phone numbers received from the ACS system and either leaves a message for the taxpayer or transfers the caller to a waiting agent. The results are uploaded to ACS each night and displayed in the ACS history and alert fields. After a successful contact or a defined number of attempts are made, cases are transferred out of the contact function for additional processing. If ... Then ... Contact is made The dialer transfers the call along with the ACS case to a waiting agent Answering machine is reached An automated message is left Busy signal or no answer occurs The dialer updates the account and reschedules the case to the predictive dialer queue for another attempt If contact is made with a taxpayer, third party or executor/administrator, see IRM 5.19.1, Balance Due, when working balance due cases. See IRM 5.19.2, Individual Master File (IMF) Return Delinquency for IMF and IRM 5.19.22, Business Master File (BMF) Return Delinquency for BMF, when working return delinquencies. Exception: When handling Predictive Dialer outcalls, taxpayer information will not be solicited from third parties. Instead, the assistor will leave a message with the third party requesting a call back from a liable party. Campaigns are used to generate the outbound calls to the taxpayer. They are designed for several different Business Organizations to address the respective Business Organization's requirements. The selection criteria for the campaigns will be based on but not limited to: function, unit, , IRS site, priority code, Business Operating Division (BOD), Individual Master File (IMF) cases, Business Master File (BMF) cases, Taxpayer Delinquency Account(TDA), Taxpayer Delinquency Investigation (TDI), tax form type, selection code, zip code, and telephone numbers. Downloads are copies of the ACS databases. The copies are sent to the predictive dialer each night as part of a nightly batch job. The information contained in the download is used for campaign record selection. The Upload program captures specific system results of calls and sends the information back to the mainframe to be placed in the ACS history code field. Based on the results of the upload program, a Systemic Case Assignment Program is run to move cases to the next approximate function. Below provides an explanation of the Predictive Dialer New Alerts located on the ACSweb History Code screen. Predictive Dialer New Alert Explanation PDAO,,BNQ This is when a busy (B), no answer (N) or taxpayer hung up in the queue (Q). For systemic movement of cases after four attempts. PDAO,,TEL This is when a telephone company intercept message is received. For systemic movement of cases after one message. PDAO,,MSG this is when an automated message is played. .

# Attempts Made - Telephone Number is Wrong (TELWR), Not in Service (NIS) or Disconnected (DISC)

5.19.5.6.1.1 (10-28-2021) Attempts Made - Telephone Number is Wrong (TELWR), Not in Service (NIS) or Disconnected (DISC) When working TDA/Mixed modules, after all contact attempts have been made (4 attempts or 1 left message) follow the chart below to move the case to the next function/unit. IF Then No alternative number, levy sources available but TDA Modules DO NOT contain a date in the PRI FNL NOT Field Issue LT11 on required modules. See IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing, for instructions on excluding necessary modules. Alternative number is available. Try alternative phone number if never tried and time zone permits. If alternative number results in a busy or no answer notate on AMS Comments that attempt made to alternative number and leave case in C Function. No alternative number, levy source available and all TDA modules contain a date in the PRI NOT Field Issue LT40 when Third Party Contact not met, IRM 5.19.5.14.1, Third Party Contact Notification Procedures Note: Modules that meet TPC can be excluded from the letter. Refer to IRM 5.19.4.3.1(8), Pre-levy Requirements - E2 Processing Reassign TOE3,xx, (xx = remainder of follow-up for LT if not expired) No alternative number, no productive levy sources and UD Mail Reassign TOI4 No alternative number, no productive levy source and No UD Mail Reassign case TOI4 and issue LT16 When working TDI modules, after all contact attempts have been made (4 attempts or 1 left message) follow the chart below to move the case to the next function/unit. If And Then IMF TDI modules Alternative number is available Try alternative phone number, if never tried and time zone permits. If alternative number results in a busy or no answer notate on AMS comments that attempt made to alternative number and leave case in C Function. IMF TDI modules No alternative number is available and no UD Mail Reassign TOI5 and issue LT26 IMF TDI modules No alternative number is available and has UD Mail Reassign TOI5 BMF TDI modules Case has UDMail Reassign TOI5 BMF TDI modules Case doesn't have UD Mail and meets 6020b criteria account does not have Employment Code F, G or T and has a module with MFT 01, 10 or 11 within last three years and LRA with same MFT of delinquent module between ≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or delinquent module has a credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reassign TOI7,,TFRO8600 Issue LT18 BMF TDI modules Case doesn't have UD Mail and does meet 6020b criteria LRA and/or credit balance greater than ≡ ≡ ≡ ≡ or open modules older than 3 years Reassign TOI7,,TFQU BMF TDI modules Case does not meet 6020b criteria and No UD Mail Reassign TOI5,, Issue LT16

# Power of Attorney (POA)

5.19.5.6.1.2 (11-23-2020) Power of Attorney (POA) The C9 function contains cases that require a manual outcall to a POA. The name of the POA should be in the notes section. Enter the POA's phone number in the POA phone field. Any category H POA should not be used for the primary collection contact person.

# Contact Made Inadvertently With Taxpayer Instead of Power of Attorney (POA)

5.19.5.6.1.3 (11-23-2020) Contact Made Inadvertently With Taxpayer Instead of Power of Attorney (POA) If contact is made with the taxpayer when it should have been made with the POA, apologize to the taxpayer, ask if the POA is still in effect and verify the POA's phone number. Input POA information in the Notes Area if necessary (per CFINQ), and place the POA's phone number in the POA phone number field. Move the case TOCn inventory. Note: Any category H POA should not be used for the primary collection contact person. For all BODs, resolve the account with the taxpayer. If you must leave a message for the POA to call back follow procedures in IRM 5.19.5.6.1.5, Left Message To Call Back, to leave the message based on case type. Example: IMF TDA/Combo, BMF TDA/Combo, IMF TDI Only or BMF TDI Only If attempt to contact the POA results in a busy or no answer, reassign case TOCN,,TC2POA.

# Leaving Messages On An Answering Machine

5.19.5.6.1.4 (03-03-2025) Leaving Messages On An Answering Machine Below are the messages used for outcalls when using the Predictive Dialer's Automated Messaging Feature. When an answering machine is reached, on any new receipt account, or when there is no reason to believe the phone number does not belong to the taxpayer, but the number has never been confirmed: "This is an automated message from the Internal Revenue Service. Outgoing calls are only made after a tax notice has been sent. If you have a delinquent tax obligation, it is important you act to resolve it. The IRS website, www.irs.gov, provides tax help and low-cost self-service options to assist you with filing and paying your taxes. If you would like to speak with an IRS Collection Representative, please call 1-877-XXX-XXXX between the hours of 8:00am and 8:00pm and provide message ID numbernnnnnnnn. Please act by using the IRS website www.irs.gov or calling 1-877-XXX-XXXX and providing message ID number nnnnnnnnn. Thank you for listening." "This is an automated message from the Internal Revenue Service. Outgoing calls are only made after a tax notice has been sent. If you have a delinquent tax obligation, it is important you act to resolve it. The IRS offers safe and secure on-line services to apply for a payment plan, view your account, or obtain filing information. Please act by using the IRS website, www.irs.gov/opa. Thank you for listening." The PD call back phone numbers are the following: WI cases leave the call back number 1-877-968-3413 SBSE cases leave the call back number 1-877-766-2161 Follow procedures in IRM 5.19.5.6.1.5, Left Message To Call Back, to complete the left message based on case type. Example: IMF TDA/Combo, BMF TDA/Combo, IMF TDI Only or BMF TDI Only

# Left Message To Call Back

5.19.5.6.1.5 (08-28-2023) Left Message To Call Back For TDA/Mixed Modules with a productive levy source, document a message was left to call back (LMTCB) and follow chart: IF THEN All TDA modules contain a date in the PRI FNL NOT Field on ACS Modules screen (S4) or the FNL Notice column on the Module Summary Screen located on AMS or the SEC FNL NOT Field on the Module Detail Screen on ACSWeb. Reassign case TOI4,XX (XX-remainder of follow up for LT if not expired. Issue LT40 if Third Party Contact date not met, refer to IRM 5.19.5.14.1, Third Party Contact Notification Procedures. Note: Modules that meet TPC can be excluded from the letter. Refer to IRM 5.19.4.3.1(8), Pre-Levy Requirements - E2 Processing If the LTXX follow-up has expired: Reassign case TOE3,xx,Levy (where target date plus 4 days call back time). All TDA modules DO NOT contain a date in the PRI FNL NOT Field or the SEC FNL NOT Field. Issue LT11 on required modules. See IRM 5.19.4.3.1, Pre-Levy Requirements - E2 Processing, for instructions on excluding necessary modules. For TDA/Mixed Modules without a productive levy source, document a message was left to call back (LMTCB). Review ACS/IDRS for POA indicator to determine if a POA is entitled to receive copies of any letters going out to the taxpayer. If valid POA on IDRS but no CAF indicator on ACS, send copy to POA if appropriate. Check for undeliverable mail (UD). If Then UD Mail Reassign case TOI4,xx,UTL (where target date plus 4 days call back time). No UD mail and LT16/LT11/LT39 previously issued. Reassign TOI4,xx,UTC (where xx = remainder of follow-up for LT if not expired). No UD Mail and LT16/LT11/LT39 not previously issued. Reassign case TOI4 and issue an LT16. For IMF TDI cases document a message was left to call back (LMTCB). Check IDRS using CC: SUMRY for open balance due. Check ACS/IDRS for POA indicator to determine if a POA is entitled to receive copies of any letters going out to the taxpayer. If valid POA on IDRS but no CAF indicator on ACS, send copy of letter to POA if appropriate. Check for undeliverable mail (UD). If Then UD mail Reassign case TOI5,xx,UTL (where xx is the target date plus 4 days call back time). No UD mail and meets ASFR Criteria Reassign case TOI2,xx,IRPTR (where xx is target date plus 4 days call back time). Document in comments that IRPTR research is needed for ASFR Referral. If I2 has already been done, reassign case TOI5,xx,IRPTR (where xx is target date plus 4 days call back time). Document in comments that IRPTR research is needed or ASFR referral. No UD Mail and case does not meet ASFR Criteria Check for LT26. If LT26 issued, reassign TOI5,XX, (Where XX is target date plus 4 days call back time). If LT26 not issued, reassign TOI5 and issue LT26. For BMF TDI document in comments who the message to call back was left with and if there was a confirmation that the taxpayer is still in business. Determine if case meets 6020b criteria based on LPS on S4. Check ACS/IDRS for POA indicator to determine if a POA is entitled to receive copies of any letters going out to the taxpayer. Send copy of letter to POA if appropriate. Check for undeliverable mail (UD) and follow the procedures below for third party contacts. If Then UD mail Reassign case TOI5,xx,UTL (where xx is target date plus 4 days call back time). No UD mail, meets 6020b criteria, account does not have Employment Code F, G or T and has a module with MFT 01, 10, 11 or 14 within the last three years and LRA with same MFT of delinquent module between≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡and/or delinquent module has credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Check for LT18 If LT18 issued reassign case TOI7,xx,TFRO8600 (where xx is target date plus 4 days call back time). If no LT18 issued, reassign case TOI7,xx,TFRO8600 (where xx is target date plus 4 days call back time) Issue LT18. No UD mail, meets 6020b criteria, LRA and/or credit balance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Check for LT18 If LT18 issued reassign case TOI7,XX,TFQU (where xx is target date plus 4 days call back time). If no LT18 issued, reassign case TOI7,xx,TFQU (where xx is target date plus 4 days call back time) Issue LT18. No UD mail and does not meet 6020b criteria Reassign case TOI7,xx,TFQU (where xx is target date plus 4 days call back time). Reminder: Only Forms 940/941/943/944 are being processed under IRC 6020(b) provisions at this time. Once the 940/941/943/944 are processed, the remaining modules will be sent to the queue since no further enforcement action will be taken on them at this time. See IRM 5.18.2, IRC Section 6020(b) Processing Procedures.

# Working Contact Inventory

5.19.5.6.2 (05-24-2024) Working Contact Inventory If taxpayer has both IMF and BMF cases on ACS, enter TIN in ACSWeb notes section on the Case Overview tab to cross reference other account. Document in AMS comments actions taken on the cases and coordinate between both cases. If the IMF taxpayer is a partner or sole proprietor and has existing BMF liabilities, input of TC 130 per IRM 5.19.10.3.3, Input of TC130 On IMF if one is not already present to ensure that credits are not refunded to the taxpayer. When you must transfer either account to revenue officer or queue, you must reassign all unresolved periods on entity. If it can be resolved immediately but requires manager approval, reassign it to a manager unit with a 5-day follow-up, then give an entity screen print to the manager. The manager will TIN access it before the follow-up date, and either approve or reject it. If a follow-up outgoing call may resolve the reason for rejection, make the call. When ACS Support in a service center rejects an input request from the call site, it may be returned to a call site manager inventory for follow-up. Generally, ACS Support enters History Code MCXX to show cancellation of the request. On outgoing calls, it may be necessary to provide a Case Reference Number (CRN)to help locate the case when the call is returned. The CRN is a unique ten-digit number generated randomly by ACS solely for ACS use. It displays on the Case Overview screen under the TIN and taxpayer name on AMS. It is also used on ACS letters, LP47 and LP64. The CRN is not based on taxpayer information, so using it is not a disclosure issue. The CRN will be used on outgoing taxpayer calls that reach an answering machine or a third party, and on calls made directly to third parties. Note: Prior to making a call to a third party check the third party contact date. Refer to IRM 5.19.5.14.1 , Third Party Contact Notification Procedures to identify if a LT40 is needed. Provide the CRN when encountering answering machines, or third parties who do not require the taxpayer's TIN to provide a response, e.g., a neighbor or third party who answers at an unverified taxpayer telephone number. If leaving the Case Reference Number advise the person when calling back not to enter the CRN at the taxpayer identification prompt, but to stay on the line for the next available assistor. Provide the TIN when the contact is with third parties who say they need a valid TIN to properly research their records such as a bank or employer. ACS cases are accessed with either the TIN or the CRN. If you reach an answering machine on an outgoing call to a telephone number that you reasonably believe belongs to the taxpayer, but the number has never been confirmed or the established cycle on the case is within 50 cycles of the established cycle, identify yourself as an IRS employee and leave the CRN in the following situations: The number is the taxpayer's residence; The number is the taxpayer's business and you reasonably believe that the message will only be accessed by the taxpayer. Example: A message is left on the taxpayer's individual voice mailbox or the taxpayer has a one-person business with no other employees; or If the outgoing call reaches an answering machine but does not meet these conditions, identify the taxpayer's name on the message, if considered necessary to get the message to the taxpayer, along with the CRN; however, do not identify that the IRS is the caller, regardless of whether third-party notification requirements have been met. If the message reaches a third-party, not the taxpayer, and the third party returns the call, it is not a third-party contact per IRM 5.19.5.14 , Notification of Third Party Contact because the intent was to reach the taxpayer. However, our ability to solicit information about the taxpayer will depend on whether the third party notification requirement has been met. Using the general rule of meaningful disclosure under IRC section 6304(b)(4): You should identify yourself as representing the IRS if you reach the intended taxpayer or third party, or your intent is to reach the taxpayer or third party but you get their answering machine. If you reach the intended third party, however, and the call is for the sole purpose of obtaining location information about the taxpayer (taxpayer's place of abode, their telephone number at such place, or their place of employment), you should state your name but not identify yourself as an IRS employee unless you are asked who you represent. For further information on Third Party Contacts refer to IRM 5.19.5.14 , Notification of Third Party Contact. Note: Generally, a contact with a neighbor or landlord is for the sole purpose of obtaining location information. However, a contact with a possible employer or bank intends to confirm employment or an account, so it is not for the sole purpose of obtaining location information. Therefore, you should identify yourself as an IRS employee. These contacts may lead to location questions if the taxpayer no longer is employed or the bank account is closed, but if it wasn't the sole purpose of the contact, identify yourself as IRS. You may identify yourself as an IRS employee in any case that involves only a return delinquency as section 6304(b)(4) applies only where we are collecting unpaid tax, not determining liability. In other situations where you are dealing with an intermediary in trying to reach the taxpayer, e.g., a third party who answers the telephone at the taxpayer's residence, or the taxpayer's secretary at work, you should not identify yourself as an IRS employee unless asked who you represent. Disclosing that you are an IRS employee does not make the call a reportable third-party contact unless you also solicit any information about the taxpayer. When securing Power of Attorney (POA) information, document in the ACSWeb notes section on the Case Overview tab the name of the POA and put the POA phone number in the POA Phone Field. Transfer the account TOCN.

# Procedures for Research Function

5.19.5.7 (06-20-2016) Procedures for Research Function This section provides procedures for the Research function. Refer to IRM 5.19.5.5.1, IMF - Shared Responsibility Payment (5000A) first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the Research procedures. Refer to IRM 5.19.5.5.2, Identity Theft Alert (IDTHF) and ACS Case Processing for cases in the Research functions with an IDTHF Alert before taking any case action.

# R1 - Suspense Cases

5.19.5.7.1 (02-12-2024) R1 - Suspense Cases Use the R1 function to maintain cases requiring additional research and/or actions which cannot be resolved immediately. Note: Do not send accounts to R1 based on the taxpayer making a promise or commitment, such as, a return, correspondence etc. The ACS history codes, AMS comments, and IDRS transactions must be reviewed to determine the following: Internal research was completed/pending, the number of days have expired per Category Codes and the taxpayer's issue was resolved. Use the appropriate guidelines to process cases maintained in the R1 function as follows: Reconsiderations, Claims, Pending Adjustments or Credits with a posted TC 470 IRM 5.19.5.7.1.1, Pending Adjustments, Offsets or Credits without a TC 470 posted, IRM 5.19.5.7.1.2, CAWR case, IRM 5.19.5.7.1.3, Accounts with Open control bases on TXMODA, IRM 5.19.5.7.1.4, Certain 6020b cases, IRM 5.19.5.7.1.5, ESTAB, Records of Account or Similar Document requests, IRM 5.19.5.7.1.6 Cases with open Exam TC 420 (-L Freeze), IRM 5.19.5.7.1.7, Cases on MFT 43 ESRP with pending claim (Form 843) and posted TC 971 CC 013 IRM 5.19.5.7.1.8, Processing Claims on MFT 43 ESRP accounts with a posted TC 971 CC 013. Research account to determine if special handling is needed; such as Decedent processing, Taxpayer Advocate control, Insolvency, Tax Court/Fraud/Criminal Investigate etc. Follow guidelines in IRM 5.19.5.7, Procedures for Research Function. Update ACS comments or AMS histories with enough information so the next employee assigned the case can take the appropriate action. Case Type Actions Taken Next action needed, if applicable.

# Processing Reconsiderations, Claims, Pending Adjustments or Credits with a Posted TC 470

5.19.5.7.1.1 (05-22-2023) Processing Reconsiderations, Claims, Pending Adjustments or Credits with a Posted TC 470 Open reconsiderations, claims, pending adjustments or credit cases may contain a posted TC 470 and W- freeze. Various closing codes (CC) are used with a TC 470 to classify the type of case such as: CC 90 for pending adjustments or no closing code for pending claims as shown in Doc 6209, TC 470 Closing Codes chart. Note: There is no systemic reversal for a TC 470 with various closing codes when input on accounts in status 22, 24 or 26. However, if a TC 470 was input when the case was in a different status then the TC 470 may expire systemically after a certain number of cycles. See Doc 6209, TC 470 Closing Codes chart. (Example: If a TC 470 cc 90 was input when a case was in status 21 then the TC 470 cc 90 expires after 26 cycles). Take the following actions on open cases: Set an initial follow-up for 120 days for case resolution. Update case an additional 60 days if there is no indication the case is completed (reversal input or adjustment completed). Note: Use Section 14 - Integrated Data Retrieval System (IDRS) aged time frames as a gauge for follow on the account. Closed reconsideration, claims, pending adjustment or credit cases are those accounts containing a TC 470 without a W- freeze. Review modules for one of the following to identify the type of closure. Posted TC 472 No CC Posted TC 29X or TC 30X** Credit or zero balance and module is in Status 12 TC 470 originally input on cases in statuses other than 22, 24 or 26 and it expired systemically. Use the If/And/Then chart below to take actions on closed cases (TC 470 no W- Freeze): IF AND THEN TC 472 no CC or TC 29X or TC 30X is posted to account All mods are in zero balance (status 12) Update case for an addition 30 days to allow it to fall off ACS Inventory. TC 472 no CC or TC29X or TC 30X Is posted to account TC 472 no CC or TC 29X or TC 30X Is posted to account Balance due remains on some or all of modules Continue compliance processing by taking the next appropriate action. See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring Credit or zero module balance (Status 12) All modules in this status Update case for an additional 30 days to allow it to fall off ACS Inventory. Note: Actions must be taken to resolve any credits. TC 470 input on a case when in a status other than 22, 24 or 26. TC 470 expired systemically based on Doc 6209 Identify type of case by TC 470 CC using Doc 6209. (Reconsideration, claim etc.) Identify actions taken and determine if case is resolved. If necessary, contact appropriate area using Form 4442 to request update whether case is still open and request new TC 470 be input. If case is still open, input OADT, 60, TC 470. If case is closed then continue Compliance processing by taking the next appropriate action. See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring Note: At this time, the ACS account may still contain the TC 470 alert for these cases and next actions such as levy issuance will need to be taken manually. Research open TC 470 with W- freeze cases, with dates older than one year, to identify if actions are required to resolve the case. Use the IF/THEN chart below to take the appropriate actions: IF THEN Actions are needed to resolve case. Prepare Form 4442, Inquiry Referral and forward to the appropriate area for resolution. Update case for an additional 30 days. No actions needed to resolve case. Reverse TC 470 Continue with compliance processing. See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring. Use the IF/THEN chart below to continue compliance processing for cases with TC 470 over a year old without an open control base or cases with TC 470 and no W- Freeze: IF AND THEN Balance due of all accounts is below tolerance. N/A Reassign case TOC0 immediately followed by action history NC09 on ACSWeb. Note: Use NC19 for LLC-SMO IRM 5.16.1.2.5, Tolerance. Requested action was not taken Taxpayer's issue was not resolved. Attempt to resolve taxpayer's issue (i.e., locate payment/credit, input adjustment, etc.) Balance due remains on account after adjustment and levy sources are available LT11 was not issued on any modules Issue the LT11 per IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing. Balance due remains on the account after adjustment and levy sources are available LT11 was issued on all or some modules Modules needing CDP Notification, issue LT11. Modules that met CDP Notification, determine if Third Party Contact is met. If not, issue LT40. . Note: Modules that meet TPC can be excluded from the letter. Refer to IRM 5.19.4.3.1(8), Pre-Levy Requirements - E2 Processing. CDP and Third Party Contact are met, issue the levy as appropriate. Refer to IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing) Balance due remains on the account after adjustment and levy sources are available CDP Notification met on all modules Determine if Third Party Contact Notification is met. If not met, issue LT40. Refer to IRM 5.19.5.14.1 , Third Party Contact Notification Procedures. Note: Modules that meet TPC can be excluded from the letter. Refer to IRM 5.19.4.3.1(8), Pre-Levy Requirements - E2 Processing. If Third Party Contact is met, issue the levy as appropriate. Refer to IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing). Balance due for all modules below deferral Levy sources are exhausted. Reassign case TOC0 immediately followed by action history NC09 on ACSWeb. Note: Use NC19 for LLC-SMO IRM 5.16.1.2.6, Tolerance Balance due remains on account after adjustment, Levy sources are exhausted New telephone number is available. Enter history code TOCN,,OC2TP. Balance due remains on the account after adjustment No new telephone numbers Levy sources are not available or have been exhausted Enter the following history code as applicable: TOI2 for telephone number research TOI4 for locator services research. TDA is resolved and only TDI modules remains N/A Enter History Code TOI5

# Processing Payment Tracers, Credit Transfers, and Pending Adjustment or Offsets Without a TC 470 Posted

5.19.5.7.1.2 (06-20-2016) Processing Payment Tracers, Credit Transfers, and Pending Adjustment or Offsets Without a TC 470 Posted Use the IF/Then chart below to process Payment Tracers, Credit Transfers, and Pending Adjustment or Offsets without a TC 470 posted (The maximum follow up time is 10 days to input the necessary action). IF THEN Action will close case (Status 12) Input OADT, for 25 days for the action to post. Action will not close case Follow IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring, to move cases to the appropriate inventory.

# Processing CAWR Assessment Cases

5.19.5.7.1.3 (01-27-2021) Processing CAWR Assessment Cases A CAWR assessment case is identified by a "CAWR" alert posted to ACS/ACSWeb. The alert remains on the database even after the CAWR issue is resolved. To identify if the CAWR case is completed, review IDRS for a TC 290 $.00 or TC 291 is posted to the affected modules. After review is completed, use the IF/Then chart below to take the appropriate actions: IF THEN TC 290 .00 or TC 291 is posted to affected modules Take the next appropriate action to resume compliance monitoring. See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring. TC 290 .00 or TC 291 is not posted to affected modules Input OADT, for 90 days for actions to post. Additional CAWR information is available on the SBSE Doc Matching Website.

# Processing cases with Open Control Bases on TXMODA

5.19.5.7.1.4 (01-27-2021) Processing cases with Open Control Bases on TXMODA Use CC TXMODA to determine if there are open controls on IDRS. Follow IRM 21.5.2.3, Adjustment Guidelines – Research. When the open control is on a non-ACS module continue to pursue collections if the open control will have no impact on the ACS modules. Example: If the open control is on a status 12 module for a credit balance and the credit will not full pay the ACS liabilities. ALWAYS contact employee with an open control base prior to taking any action on a case, except in the following instances: Open control is to one of the AUR system control numbers, XX88002501,XX88002000, XX88005601. HISTORY item but NO OPEN control. Control in "B" or "M" monitoring status. Control nullified unpostable with category code NLUN. Note: For accounts where the only open control base is the result of a nullified unpostable, category code NLUN, close the control base and work the case. Control is to an external clerical unit (frequently distinguished by zeros in the last five digits of the employee number). Continue processing these cases. See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring. Use Form 4442 Referral Fax Numbers located on SERP Who/Where to route FORM 4442 to the employee for case update. Note: Do not initiate Form 4442 if the processing time for the issue/request has not expired. Update AMS comments with actions taken on open control base as follows: Enter history code OADT,30, with the literal addressing area the F4442 was sent: EXAMS, ASFR, COIC or CAWR. i.e. OADT,30, EXAMS. If the follow-up date expires and the case still has an open control assignment, attempt telephone follow up with the controlling employee prior to sending another Form 4442.

# Processing Certain 6020(b) Cases

5.19.5.7.1.5 (01-27-2021) Processing Certain 6020(b) Cases Take the following actions for 6020(b) cases, with an assessment, and the taxpayer responded they were not liable without providing a signed copy of the return: Set initial follow up for 60 days. Update case for another 30 days if no indication adjustment was input. Note: See IRM 5.19.22.5.3.1 , BMF Response with No Returns.

# Processing ESTAB, Records of Account or Similar Account Document Requests

5.19.5.7.1.6 (05-02-2016) Processing ESTAB, Records of Account or Similar Account Document Requests Take the following actions when a request for ESTAB, record of account or similar document requests are made: Set a follow up for 25 days. (This is the maximum time frame allowed) Exception: Requests for audit reports that have shipped to federal records could take up to 60 days to receive as indicated in IRM 21.5.10.4.4, Requests for Copies of Audit Reports. Set follow up for 60 days for these cases only. Reassign case to the appropriate function after follow up has expired. See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring.

# Processing Cases with open Exam TC 420 ( -L Freeze)

5.19.5.7.1.7 (09-12-2014) Processing Cases with open Exam TC 420 ( -L Freeze) Research Audit Information Management System (AIMS) using CC AMDIS to identify the Exam status code. Follow Exhibit in IRM 21.5.10-1, AIMS STATUS CODE GUIDE for Field Exam cases and IRM 21.5.10-2, AIMS STATUS CODE GUIDE for Campus Exam cases to take the next collection action or make the appropriate referral. Set a follow up date that corresponds to the status and issue of the open Exam based on the exhibits. Example: Case in (Field) AIMs status code 51 less than 30 days, set follow up to allow 60 days from date of status.

# Processing Claims on MFT 43 ESRP Accounts with a posted TC 971 CC 013 (- A Freeze)

5.19.5.7.1.8 (03-09-2018) Processing Claims on MFT 43 ESRP Accounts with a posted TC 971 CC 013 (- A Freeze) Take the following actions on MFT 43 ESRP cases where a Form 843 was submitted and TC 971 CC 013 (-A Freeze) posted to request abatement of the penalty. Set an initial follow-up for 60 days for case resolution with input of action history "TOR1,60,ESRP'. If case is already in R1 use "OADT,60,ESRP" If suspense period has expired with no action taken, request an update by preparing Form 4442 to the TCO group via global mailbox: *SBSE ESRP Issues. For routing purpose, include the first two digits of the assessment DLN in the body of the e-mail. Update the follow-up for 30 days with input of "OADT,30,4442". If suspense period has expired and action was completed, take the next appropriate action. Example: If Form 843 was denied continue to next collection action, if approved an abatement should have been posted to the account to reverse the assessment.

# R2 - Reserved

5.19.5.7.2 (03-03-2025) R2 - Reserved This is a reserved inventory.

# R3 - Fraud Referral, Criminal Investigation and Tax Court Cases Overview

5.19.5.7.3 (03-09-2018) R3 - Fraud Referral, Criminal Investigation and Tax Court Cases Overview Cases in R3 houses accounts referred for Fraud or petition for Tax Court.

# R3 - Roles and Responsibilities - Collection Representative or Tax Examiner

5.19.5.7.3.1 (11-23-2020) R3 - Roles and Responsibilities - Collection Representative or Tax Examiner Potential indicator of fraud is identified through regular case processing. See IRM 25.1.11.4, Developing Potential Fraud Cases, and IRM 25.1.11-1, Fraud Indicator Check Sheet, for examples of indicators of fraud. Ensure that the case is complete and properly documented see IRM 25.1.11.5, Interviewing The Taxpayer, and IRM 25.1.11.6, Case Documentation. Date stamp copies of documents received from taxpayers but otherwise do not write on the documents. The history sheet should include: All case actions All documents received All contacts written and oral, including all third party contacts Note: If you receive an original return, make a copy to include with the case documentation. Input a TC 599 using FRM49 and forward the original return to the appropriate Submission Processing location. Discuss the potential indicators of fraud with the Team Leader or lead. If the Team Leader or lead agrees that potential fraud exists, initiate a discussion with your Collection Functional Fraud Coordinator (CFFC) per IRM 25.1.11.7, Discussion with the Collection Functional Fraud Coordinator. If the Team Leader or lead does not concur that possible Fraud exists, continue normal case processing. Upon concurrence of the fraud development case by the CFFC, reassign case TOR3,60, Fraud and gather information prescribed in IRM 25.1.11.8, Potential Fraud Investigation and IRM 25.1.11.9, Case Evidence. Suspend any attempts to resolve the case. If taxpayer initiates an installment on a potential fraud case, advise the taxpayer the case is subject to review and to make voluntary payments in the interim. Prepare the case to be evaluated for further development of a potential fraud as outlined in IRM 25.1.11.10, Preparation of Case for Potential Fraud Evaluation. Retain cases in R3 until the potential fraud development case is approved for transfer to Collection or Exam for further development. The R3 inventory will be controlled by the Fraud Coordinators. If case remains in R3 Inventory past 60 days, Collection Functional Fraud Coordinator is required to contact the Campus Fraud Coordinator to determine why the case has not been TSIGN to field.

# R3 - Roles and Responsibilities - Fraud Coordinators

5.19.5.7.3.2 (10-28-2021) R3 - Roles and Responsibilities - Fraud Coordinators The Collection Functional Fraud Coordinator will evaluate the case. Once the Fraud Referral Summary Check Sheet IRM 25.1.11-2 is forwarded to the Collection Functional Fraud Coordinator, the coordinator will assume responsibility of the account until a disposition is determined . The following actions will be taken on the case: Note: Case reviews by the Collection Functional Fraud Coordinator, and the Fraud Enforcement Advisor (FEA) should be completed within 21 days of receipts. IF THEN The Collection Functional Fraud Coordinator concurs that possible Fraud exist Annotate approval on Fraud Referral Summary Check Sheet. The CFFCs will review the case and consult with the FEA, as appropriate, to determine whether the case should be investigated further for potential fraud. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The CFFC sends the data template via encrypted email to *Collection Campus Fraud Reporting. Complete the Form 11661-A and forward case file to the FEA . The Fraud Enforcement Advisor (FEA) will evaluate the case for further development of the potential fraud. The Collection Functional Fraud Coordinator does not concur that possible Fraud exits Annotate the Fraud Referral Summary Check Sheet and specify the reason for the declination. Return case to Team Leader or Lead for normal case processing. The FEA concurs that possible Fraud exists For transfer to Field Collection following the procedures in IRM 25.1.11.13, Transfer to Field Collection. If it is determined the case should go to Examination for assertion of the civil penalty the TDA will remain in R3. For a TDI the coordinator will input the TC 595 cc32 on IDRS, OADT,21,TC 595, follow procedures in IRM 25.1.11.16, Transfer to SBSE Campus Exam. The Field FEA does not concur that possible Fraud exists Advise the Collection Functional Fraud Coordinator to annotate on Form 11661-A and provide the reasons for declination. Advise the Collection Functional Fraud Coordinator to return case to Team Leader or lead for normal case processing and assignment to the appropriate inventory.

# Criminal Investigation (CI) Code

5.19.5.7.3.3 (03-09-2018) Criminal Investigation (CI) Code ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: Do not attempt enforcement actions on any proposed deficiency that is before CI.

# Tax Court

5.19.5.7.3.4 (11-23-2020) Tax Court Account may be issued to ACS even though the taxpayer has filed a timely Tax Court petition. If a taxpayer states a redetermination of a deficiency is still before Tax Court for consideration, secure the following information: Name, address, and telephone number of taxpayer's representative Docket number Tax years involved TIN, if not the same as on ACS. Contact responsible CASE ROUTING INTO APPEALS office and determine if assessment was made prematurely. Document all pertinent information in Comments. If Appeals determines assessment is premature, take the following actions: Input TC 470,cc90, using IDRS CC REQ77 Document AMS that Appeals determines assessment is premature and it will be adjusted. Use the If then chart below to take the next action: IF THEN Case is open in ACS Input history code to ACS: TOC0,21,ADJST. Note: This allows time for the case to fall off ACS. Case is not open in ACS Input STAUP 22 06 on IDRS Reminder: Appeals is responsible for abating premature assessment. If assessment is correct, pursue collection on correct assessment only. Caution: Do not attempt enforcement actions on any proposed deficiency that is before Tax Court. BMF accounts with a TC 520cc084 do not go into ST72 when the taxpayer files an Appeal and may remain in Court for some time. Input History Code TOR3,365,cc84. Caution: This parameter should only be used for accounts meeting these criteria. When working R4 inventory and there is a TC 520cc72 or 74 with no TC 521, allow an additional 60-day follow-up on the account.

# R4 - Insolvency and Issues

5.19.5.7.4 (05-02-2016) R4 - Insolvency and Issues This section provides instructions on R4 function.

# Bankruptcy

5.19.5.7.4.1 (11-23-2020) Bankruptcy R4 receives cases where it appears that the taxpayer is in bankruptcy. This information may come from the taxpayer or from a third party. Ensure that all pertinent information was secured as outlined in IRM 5.19.1.5.2, Insolvency Issues and is entered in comments. Refer all requests for Post-Petition Installment Agreements or extensions to pay to Centralized Insolvency Operation (CIO) as follows: Contact CIO using the link below based on state/jurisdiction of the bankruptcy Secure fax/e-fax number from CIO contact and fax any relevant documents, ex: Form 9465 Maintain case in the R4 and input history code OADT,60,TOCIO. Note: CIO telephone and fax numbers for internal use can be found on SERP under the Who/Where tab. If the taxpayer wishes to contact the CIO directly, the toll-free number for CIO is 1-800-973-0424. Contact the Insolvency Unit and provide facts of case. They will advise whether collection action should continue or be suspended. If a taxpayer filed Chapter 13, and the module has a TC520cc84 per IRM 5.17.11.2(3), Purpose of Chapter 13 Cases, extend the parameter for 999 days.

# Decedent

5.19.5.7.4.2 (04-08-2024) Decedent R4 receives cases where it appears that the taxpayer is deceased. When working calls or correspondence take the following actions: Refer to IRM 5.19.1.5.3, Deceased Taxpayer for TDA cases. Refer to IRM 5.19.2.6.4.5.6, IMF Response Taxpayer Deceased for TDI cases. Note: If the account does not have a decedent indicator then move the case to the next appropriate function. When working R4 inventory take the following guidelines beginning in IRM 5.19.5.7.4.2.1, Initial Inventory Processing of Decedent Cases. When working a decedent account and there is a Power of Attorney on the CAF database, verify if the authorization is still valid. If the authorization was signed prior to the taxpayer's date of death then the authorization is null and void. For joint accounts, verify the surviving spouse has an authorization on file.

# Initial Inventory Processing of Decedent Cases

5.19.5.7.4.2.1 (08-28-2023) Initial Inventory Processing of Decedent Cases Use the If/Then chart below, in the order listed, to take initial actions on the account: IF THEN IDTHF Alert is on account and account contains TC 971/524 No special actions are required continue case processing IDTHF Alert is on account that contains TC other than TC 971/524 See IRM 5.19.5.5.2 , Identity Theft Alert (IDTHF) and ACS Case Processing for additional information. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Follow guidelines in IRM 5.19.4.5, Notice of Federal Tax Lien Determination and Filing Criteria to make the NFTL Determination. Note: If research determines a NFTL should be filed. Input TOC0 if your grade level is below the Delegation Order 5-4 for filing NFTL. Management will input FM10 and return the case back TOR4. Reminder: File additional NFTL on subsequent assessments if proper notification is documented on the account. (EX: CP 504, LT39). Neither a fiduciary's name nor address is to appear on the NFTL. See IRM 5.19.1.5.3, Deceased Taxpayers. Reminder: If a fiduciary's address was added update AMS comments to include the address of real property owned by the decedent prior to death or their last known address if they owned no property. Document that the NFTL should not be filed using the address on the account and enter FM10 twice to request the NFTL. Account contains an Open Audit (TC 420/424 or –L Freeze) Maintain case in R4 and suspend case with input of history code OADT,90,AUDT until audit is completed. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Determine type of case (TDA/TDI/COMBO) including whether a TDA is a single or joint filer. Use IRM 5.19.5.7.4.2.2, Streamline Decedent Processing to process TDA single filer cases. For all other case types, proceed to the next paragraph, (3) For TDA Joint, TDI or Combo Cases: If information per IRM 5.19.1.5.3(5), Deceased Taxpayers in paragraphs (2), (3), and (4) is not available on the account, follow guidelines in IRM 5.19.1.5.3, Deceased Taxpayers paragraph to secure the information and update AMS history. For ACS accounts, Issue LP60 instead of IDRS 2268C letter if not previously issued. If information is based on Form 1041, overlay the name line of the ACS LP60 to include "Estate Of." If information is not based on Form 1041 overlay name line to add (Deceased) after the deceased taxpayer's name. Add the care of or fiduciary name to the second line of the LP60 and overlay the address as applicable. If no fiduciary name is available then input "Deceased" in the second line For COMBO cases use TDA/TDI guidelines to address each module in the case as appropriate. When reassigning the TDI modules of a COMBO case to the queue per IRM 5.19.2.6.4.5.6, IMF Response Taxpayer Deceased ensure all TDA closure are posted prior to input of the TFQU action on ACS. Use the chart below to follow the appropriate IRM guidelines based on the types of account. Type of Accounts IRM Section Process TDA/COMBO joint filer cases, or those with a surviving liable party using: IRM 5.19.1.5.3.1, Deceased Taxpayers - Balance Due Actions. Process TDA BMF sole proprietorship and BMF partnership accounts using: IRM 5.19.1.5.3.1, Deceased Taxpayers - Balance Due Actions. Process TDI standalone cases using: IRM 5.19.2.6.4.5.6, IMF Response Taxpayer Deceased begin with paragraph 5. Process BMF TDI, Response Taxpayer Deceased for Sole proprietor businesses, and husband and wife partnerships using: IRM 5.19.22.5.3.1.2.1, BMF Response Taxpayer Deceased.

# Streamline Decedent Processing

5.19.5.7.4.2.2 (05-22-2023) Streamline Decedent Processing Obtain the date of death from CC INOLES and verify a TC 540 was input. If not, input following the procedures in IRM 5.19.1.5.3.1(7), Deceased Taxpayers - Balance Due Actions. Issue levies or LT11 if required for a module(s) following guidelines in IRM 5.19.4.3, Levy Information and IRM 5.19.5.14.1 , Third Party Contact Notification Procedures. Maintain case in R4, by reassigning back TOR4,47,LEVY (levy issued) or TOR4,53,Levy (LT11 issued) after systemic assignment TOE3 or TOE5. Once levy sources are exhausted, follow the paragraph below. Note: The IRS cannot levy on property in control of the probate court. If there is an open probate, follow the procedure per the IRM 5.19.1.5.3(4), Deceased Taxpayers. Take the following actions when more than 5 years has passed since the date of death and AAB (CC SUMRY) due is less than ≡ ≡ ≡ ≡ ≡ ≡. Update account entity as directed in IRM 5.19.1.5.3.2, Deceased Taxpayers - Entity Changes. Note: To avoid changing the taxpayer name control when changing entities to add DECD, please ensure you include the appropriate brackets as outlined in IRM 3.13.5.120.9(6), Inputting Name Changes for Deceased Taxpayers. Input NC08 on ACS or TC 530 cc 08 on IDRS using CC REQ77/CC FRM77 on each module with a balance due. (Online input should only be done if modules are not on ACS). Input history code "TOC0,21,CNC" Document AMS. Additional research is required to secure real property and other asset, decedent and/or probate information when: more than 5 years has passed since the date of death and AAB (CC SUMRY) due is greater than ≡ ≡ ≡ ≡ ≡. or, when the date of death is within 5 years regardless of dollar amount. Take the following actions, in the order listed to secure real property and other asset, decedent and/or probate information. Stop when information is secured. Example: if all information is secured in (a) then you do not need to go on to (b), (c), (d). Research internal sources including CC IRPTR and CC RTVUE in the year prior to, year of, and years following death to identify potential real property and or other assets. Note: Mortgage interest and/or real estate taxes paid indicate the decedent owned real property. Rental income indicates a Form 1041 may need to be filed. If filed, review for levy sources and assets. See IRM 5.5.2.11, Reporting Estate Income. Secure a Custom Comprehensive People Search report (Accurint) from the current Locator Service vendor, if available. This report provides the date and county of death, as well as real property and other asset and locator information. If a phone number is available, call the fiduciary to obtain real property and other asset, decedent and/or probate information. Make up to two attempts at telephone contact before proceeding. When the date of death is within 5 years, issue ACS LP60 letter, if not previously issued. If information is based on Form 1041, overlay the name line of the ACS LP60 to include "Estate Of" . If information is not based on Form 1041, overlay name line to add (Deceased) after the deceased taxpayer's name. Add the care of or fiduciary name to the second line of the LP60 and overlay the address as applicable. If no fiduciary name is available then put "Deceased" in the second line. Use the chart below to take the next action: Note: If an LP60 was issued then take the next action after the follow up date has expired. IF AND THEN If the AAB (CC SUMRY) due is less than ≡ ≡ ≡ ≡ ≡ Research indicates the Deceased potentially owned real property Ensure NFTL was filed for the real property owned. Review AMS history for special lien filing instructions. If necessary, file an NFTL using guidelines in IRM 5.19.4.5.3.1, Before Filing A NFTL's and IRM 5.19.4.5.3.2, Filing Criteria. Input history code NC08 for ACS modules and TC 530 cc 08 using CC REQ77 /CC FRM77 on each module with a balance due that are non-ACS modules Input ACS history code ACS: "TOC0, 21, CNC" . Document AMS If the AAB (CC SUMRY) due is less than ≡ ≡ ≡ ≡ Attempts at contact unsuccessful No indication of open probate No indication deceased owned real property. , Update the account entity as directed in IRM 5.19.1.5.3.2, Deceased Taxpayers - Entity Changes. Note: To avoid changing the taxpayer name control when changing entities to add DECD, please ensure you include the appropriate brackets as outlined in IRM 3.13.5.120.9(6), Inputting Name Changes for Deceased Taxpayers. Input history code NC08 for ACS modules and TC 530 cc 08 using CC REQ77 /CC FRM77 on each module with a balance due that are non-ACS modules. Input ACS history code ACS: "TOC0, 21, CNC" . Document AMS. If the AAB (CC SUMRY) due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Research indicates the Deceased potentially owned real property Ensure NFTL has been filed for the real property owned. Review AMS history for special lien filing instructions. If necessary, file an NFTL using IRM 5.19.4.5.3.1, Before Filing A NFTL's and IRM 5.19.4.5.3.2, Filing Criteria guidelines. Check all modules for imminent CSED. If any CSED will expire in 8 months or less, transfer TOI7,05,TFQU If all CSEDs are greater than 8 months, transfer case TOI7,05,TFRO Document AMS If the AAB (CC SUMRY) due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ There is an indication of an open probate Ensure NFTL has been filed for the real property owned. Review AMS history for special lien filing instructions. If necessary, file a NFTL using guidelines in IRM 5.19.4.5.3.1, Before Filing a NFTL and IRM 5.19.4.5.3.2, Filing Criteria Send LT16 Prepare Form 4442 , Inquiry Referral, with attachments and or documents then fax or mail to the appropriate Advisory Unit (per Pub 4235 , Collection Advisory Offices Contact Information). Input history code OADT,90,4442ADV. Reissue 4442 if no response after 90 days and case remains in R4, re-input history code Document AMS If the AAB (CC SUMRY) due is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Attempts at contact are unsuccessful, There is no indication of open probate. Form 1041 reviewed for levy sources. Levy sources have been exhausted and There is no indication that the deceased owned real property Make a NFTL using guidelines in IRM 5.19.4.5, Notice of Federal Tax Lien Determinations and Filing Criteria. Update the account entity as directed in IRM 5.19.1.5.3.2, Deceased Taxpayers - Entity Changes. Note: To avoid changing the taxpayer name control when changing entities to add DECD, please ensure you include the appropriate brackets as outlined in IRM 3.13.5.120.9(6), Inputting Name Changes for Deceased Taxpayers. Request managerial approval to close case 530/08 with input of ACS history codes "TOC0,05,NC08" Document AMS, including lien filing determination results, per guidelines in IRM 5.19.4.6, Procedures for Filing NFTL. Managers will confirm actions and if appropriate approve the closure by inputting "NC08, 53APP" on ACS.

# Processing OIC Cases

5.19.5.7.4.3 (05-02-2016) Processing OIC Cases Accounts containing a posted TC 480 with a –Y freeze on IDRS are considered open OIC cases. Process open OIC cases using the If/Then chart below: IF THEN All Modules are in Status 71 Input History Code OADT,60,PNOIC Note: Allows time for case to fall out of ACS Inventory. One or more of the Modules are in Status 22 Follow guidelines in IRM 5.19.17.3.1 , Taxpayer Claims OIC Previously Submitted (No TC480 or ST71 Present) to prepare and forward Form 4442 Inquiry Referral to the appropriate COIC site. See OIC Accepted Offers Input history code OADT,30,OIC to allow COIC time to process the Form 4442. If modules are still in Status 22 after the follow up date initiate a new Form 4442 as there are no internal contact numbers COIC. Accounts containing a TC 480 without a –Y freeze on IDRS are considered closed OIC cases. Review modules for one of the following transactions posted after the TC 480 to identify the type of OIC closure TC 481- Offer Rejected TC 482 - Offer Returned/Withdrawn TC 483 - TC480 posted in error TC 781 - Defaulted Offer (TC 780/TC 781) TC 788 - Fully satisfied offer (TC 780/TC 788) Process closed OIC cases using the IF/AND/THEN chart below: IF AND THEN TC 481, TC 482, TC 483 or TC 781 is posted after the TC 480 All modules are in Status 22 Resume enforcement action as appropriate, which could include manual issuance of levies or LT11 but maintain case R4 inventory. Note: TC 480 indicator does not allow for systemic levy processing, manual issuance is required. TC 481, TC 482 or TC 483 is posted after the TC 480 All modules are not in Status 22 Prepare a Form 4442 Inquiry Referral. Provide the taxpayer's name, phone number, Social Security Number and COIC site. Input history code OADT,60,PNOIC to allow for status 22 to post. See OIC Accepted Offers When all mods are in ST22, resume enforcement action as appropriate, which could include manual issuance of levies or LT11. Use the appropriate guidelines such as IRM 5.19.4.3.11, Typing Manual Levies for manual levy instructions. Note: TC 480 indicator does not allow for systemic levy processing, manual issuance is required. TC 483 is posted after the TC 480 New TC 480 is pending on the account Input history code OADT,60,PNDOIC Note: Allows time for TC 480 and – Y freeze to post. Case should fall off ACS Inventory . TC 781 is posted after the TC 480(and TC 780) All modules are not in Status 22 Prepare a Form 4442 Inquiry Referral and fax to the appropriate MOIC site using Campus Compliance Locations for Monitoring of Accepted Offers. Request MOIC input the appropriate transactions to default the offer. Input history code OADT,60,PNOIC to allow for status 22 post When all mods are in ST22, resume enforcement action as appropriate, which could include manual issuance of levies or LT11. Use the appropriate guidelines such as IRM 5.19.4.3.11, Typing Manual Levies for manual levy instructions. Note: TC 480 indicator does not allow for systemic levy processing, manual issuance is required. TC 788 is posted after the TC 480 (and TC 780) All modules are not in Status 12 Input history code OADT,60,OIC Note: Allows time for module balances to zero out and close to status 12. Case should fall off ACS Inventory. If after 60 days the account is not closed, contact MOIC using the Offer in Compromise (OIC) Campus Compliance Locations for the Monitoring of Accepted Offers. Request MOIC input the appropriate transactions to expedite case closure.

# APO/FPO Address Cases

5.19.5.7.4.4 (06-13-2019) APO/FPO Address Cases New cases with an APO/FPO address are systemically moved to the R4 function unit when there is no phone number or address available. Research cases using IRM 5.19.10.7.2.2, Combat Zone Research, to identify if the case is in an active combat zone that requires collection suspension. Use the If/Then chart below to determine the next action: If Then Case is in active Combat Zone Suspend case in R4 inventory until suspense period has expired. Input history code OADT,60,CMBTZNE initially, then update suspension as needed. Once suspense period expires use IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring to resume collection. Case is not in active Combat Zone Follow guidelines in IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring to resume collection.

# R5 - Agreement Issues and Accelerated Accounts

5.19.5.7.5 (03-03-2025) R5 - Agreement Issues and Accelerated Accounts R5 inventory maintains cases accelerated on IDRS to ACS with a TSIGN of 0120 or 0110 or are manually reassigned to R5 function unit to follow up with the taxpayer. Use the If/And/Then chart below to process cases accelerated to R5 function unit. If Case is... And ... Then ... Terminated Continuous Wage Levy (CTLV) There is additional delinquencies a new debit (TC290/300) to an existing module levy payments still being received , or Refer to IRM 5.19.5.7.5.2, Processing Terminal Continuous Wage Levies in R5. Terminated CTLV Levy payments are not being received Resume routine collection action. See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring Rejected Installment Agreement (IA) 60 day suspension expired without evidence of appeal Resume routine collection action. See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring A response to a taxpayer phone call or when responding to correspondence Employee does not have the expertise or authority to resolve the case. Use the appropriate link below to proceed after the follow up date expired IRM 5.19.1.6.4 (10), Installment Agreements (IAs) IRM 5.19.1.6.4.13, DDIA IRM 5.19.1.6.4.14, Form 2159, Payroll Deduction Agreement IRM 5.19.1.6.4.2, IA Requirements IBTF Express Agreement IRM 5.19.1.6.4.2.1, Lump Sum Payment for IBTF Express Only IRM 5.19.1.6.4.21, VLSP IRM 5.19.13, Campus Procedures for Securing Financial Information IRM 5.19.18.5.10.1.1, Pending Installment Agreement (IA) Follow-up Note: After the completion of R5 procedures on the accelerated case, change TSIGN from 0120 to 0000 per IRM 5.19.1.6.4.12, Input of IA, to allow ACS processing. Use the If/And/Then chart below when researching IDRS to identify the category involved. If case is a... And ... Then ... Rejected previous CTLV there is an additional delinquency or debit to an existing module Refer to IRM 5.19.5.7.5.2, Processing Terminated Continuous Wage Levies in R5 Defaulted CTLV TP is no longer employed or is laid off indefinitely Resume routine collection actions. See IRM 5.19.5.7.9 , Actions to Resume Compliance Monitoring Rejected IA 60 day suspension expired without evidence of appeal Resume routine collection actions. See IRM 5.19.5.7.9, Actions to Resume Compliance Monitoring Use the If/And/Then chart below to process cases assigned to R5 to follow up with the taxpayer. Note: Research IDRS to ensure TC971 ac043 appear on all balance due modules included in the pending installment agreement. If the code is missing, use the case history date when the account met pending installment agreement criteria and enter TC971 ac043. If ... And ... Then ... TP agreed to submit Collection Information Statement (CIS) and/or substantiation for CIS No Response from Taxpayer Forward case to an Independent Reviewer following guidelines in IRM 5.19.1.6.4.10 ,Proposal to Reject IA to Independent Review TP agreed to submit completed signed Form 433D to qualify for over $25,000 streamlined installment agreement criteria No Response from Taxpayer Establish IA based on guidelines in IRM 5.19.1.6.4, Installment Agreements (IAs) TP agreed to make an initial voluntary payment to reduce the aggregate assessed balance due to meet streamlined or SIA criteria. Payment posts by promised date Set up the SIA as noted in prior AMS comments TP agreed to make an initial voluntary payment to reduce the aggregate assessed balance due to meet streamlined or SIA criteria. Payment does not post by promised date Forward case to an Independent Reviewer following guidelines in IRM 5.19.1.6.4.10 ,Proposal to Reject IA to Independent Review Case was reassigned from the D1 category on the SCCB Action List, ACS Support transcribed information to AMS comments or notes about the taxpayer's request. Review comments and take the next appropriate action Case reassigned and IDRS shows a TC 971, 043 indicating a pending IA Pending IA criteria per IRM 5.19.1.6.4.7 is met Note: If a letter was previously sent, such as 484C or 2272C, do not send another letter. Proceed with Independent Review. Issue LT24 Input OADT,25 for the follow-up of the letter in R5 Case reassigned and the only information you have is TC971, 043 on IDRS indicating a pending IA Pending IA criteria per IRM 5.19.1.6.4.7 is not met and the TC971, 043 is within 26 cycles Reverse the TC971, 043 with a TC972, 043 using the date of the original TC971, 043 (Refer to IRM 5.19.1.6.4.7, Pending IA Criteria). Issue LT16 Input history code TOE2,35 if levy sources and no final notice; TOE3,35 if levy sources and has a primary final notice; TOI4,35 if no levy sources. LT16 or LT24 issued No Response from TP after the follow up date expired Forward case to an Independent Reviewer following guidelines in IRM 5.19.1.6.4.10 ,Proposal to Reject IA to Independent Review

# Analyze Taxpayer Ability to Pay and Payment Methods

5.19.5.7.5.1 (06-20-2016) Analyze Taxpayer Ability to Pay and Payment Methods See IRM 5.19.1.6, Methods of Payment.

# Processing Terminated Continuous Wage Levies in R5

5.19.5.7.5.2 (10-28-2021) Processing Terminated Continuous Wage Levies in R5 When new module(s) results in debit(s) to the account, CSCO will default the continuous levy installment agreement and input a STAUP 2200 and ASGNI/ASGNB 0120 and the account will come into ACS in the R5 function unit: Check IDRS CC IAGRE for the agreement locator number(ALN) XX08 Check AMS comments for defaulted due to new debit, new module, insufficient payment(s) or Check IDRS for modules that were not included with the original levy. Clear ASGNI/ASGNB 0120 by inputting a new ASGNI/ASGNB 0000 Use the IF/And/Then chart below to take the next appropriate action on CTLV cases terminated because of an additional delinquency or debit to an existing module: If And Then Levy payments are not being received A new module and/or new debit (TC290/300) on the account and needs a LT11 Issue an LT11 if a valid levy source is available, Go to the ACSWeb Module page to identify the modules that should be included in the LT11. To remove modules, select each module, uncheck the "Include" box, and update the page. Repeat this for each module that should not be part of the LT11 letter. Document AMS Comments what module(s) are on the LT11 Check Third Party Contact date on modules with an LT11. If the third party contact date is not met, issue LT40 on those modules. Refer to IRM 5.19.5.14.1, Third Party Contact Notification Procedures Note: Modules that meet TPC can be excluded from the letter. Refer to IRM 5.19.4.3.1(8), Pre-Levy Requirements - E2 Processing. Reassign case to E3 If no valid levy source is available issue an LT16. Reassign to I4 Request ACS archives and review ACSWeb comments if you do not know the identity of the wage levy source. You can use the Remittance Transaction Research (RTR) System, if you or your lead have access to pull up an image of the check. Levy payments are being received A new module(s) and/or new debit (TC290/300) on the account and needs a LT11 Issue LT11 on the new module(s) or the new debit module(s). Check third party contact dates met on modules without the new debit. Refer to IRM 5.19.5.14.1, Third Party Contact Notification Procedures Reassign case to E4 There is no taxpayer response by the follow-up date, Levy payments are being received Review IRM 5.19.4.4.6, Continuous Wage Levies -E7 Payment Processing to see if the case qualifies for IDRS monitoring as a CTLV It qualifies as a continuous wage levy, (CTLV) Levy source is available Ensure third party contact date is met. Refer to IRM 5.19.5.14.1, Third Party Contact Notification Procedures. Note: CDP notification must be met on all modules and do not have a subsequent assessment. Issue a new levy to the same source for the new entity balance. Re-establish continuous wage levy on IDRS. It does not qualify as a CTLV Other levy sources are not available, or levy payments have been small or irregular. See IRM5.19.4.4.8, Next Action after a Levy Response to determine the next actions

# R6 - Independent Review

5.19.5.7.6 (05-02-2016) R6 - Independent Review Refer to procedures in IRM 5.19.1.6.4.10.1, Independent Reviewer Responsibility. This function unit houses the Callsite accounts.

# R8 - Cases Returned from the Field Queue Systemically or Manually

5.19.5.7.7 (10-28-2021) R8 - Cases Returned from the Field Queue Systemically or Manually Accounts are systemically returned from the queue (ST24) to the R8 function when a new module reaches ST22 on IDRS. Cases are manually returned from the queue (ST24) to the R8 function after input of IDRS CC STAUP 2200 with TSIGN 0602 or 0604 for the following: TSIGN 0602: Cases returned for further contact due to unresolved taxpayer issues. TSIGN 0604: Cases returned to ACS from Appeals. Note: For other cases, determine why the case was returned from the queue (ST24) by reviewing comments and notes documented in ACSWeb and AMS. Also, review CC: ENMOD for any history, TSIGN for the Collection Assignment Code (0602 or 0604) and TXMODA for any open or closed control bases. TSIGN 0604 is used by CDP caseworkers to bring accounts back to ACS when a CDP case is returned from Appeals. They monitor the case in accordance with IRM 5.19.8.4.14, Working Cases Back From Appeals. Cases can be identified on IDRS by a TC 521, STAUP 2200 and an IDRS control base with 'BKEND' as the activity. Note: Extend follow-up 14 days to allow time for the CDP caseworker to update the account. If the case reappears in R8 after the follow-up extension, contact the ACS CDP COORDINATORS to request that they access this account to resume call site processing. Systemic processing was implemented to automatically move returned cases to the appropriate function and if applicable issue the appropriate letter; however, there are instances where this does not occur. Take the following actions when the case does not move systemically: Change the CLC code from "06XX" to "0000" by using CC: ASGNI/B. Refer to the Document 6209 for the appropriate TDA/TDI Assignment Codes. Move cases to the appropriate function and set the correct follow up date if the taxpayer promised to take an action to resolve the case, (e.g.; file delinquent returns, and provide financial information) and the deadline plus the appropriate follow-up has not elapsed. For all other cases, determine whether the case is TDI, TDA or combo case, if levy sources or phone numbers are available and if contact has been made in the last 12 months. Then identify the appropriate table (as follows) to use to take the next action. Use the following table to take the next action for TDI cases: IF THEN There is a phone number available Enter history code TOCN to move case to the contact function. There is no phone number available Enter history code TOI2 so locator research can be performed. Use the following table for TDA/Combo cases to take the next action, if levy source(s) are available: Note: If there are some modules that meet TPC, they can be excluded from the letter. Refer to IRM 5.19.4.3.1(8), Pre-Levy Requirements - E2 Processing. IF AND THEN A date does not appear on all modules in the PRI FNL NOT field. The modules may be included in a levy Follow pre-levy requirement procedures in IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing. A date appears on all modules in the PRI FNL NOT field. Third party contact dates have been met. Follow levy procedures in IRM 5.19.4.3.4, Levy Determination. A date appears on all modules in the PRI FNL NOT field on the module screen Third party contact dates have not been met. Enter history code TOE3 Issue an LT40 If there are no levy sources, and there is a telephone number available, and contact has not been made within the past 12 months, enter history code TOCN,,OC2TP or valid POA. Do not routinely return these cases to queue without fully analyzing to determine next action. Use the following table for TDA/Combo cases if no levy source(s) or telephone number(s) are available, or contact has not been made within the last 12 months: IF AND THEN The aggregate balance including accruals is below ≡ ≡ ≡ ≡ ≡ ≡IMF and ≡ ≡ ≡ ≡ ≡ (BMF) No open return delinquency Update AMS comments Enter history codes TOC0 and NC09 The aggregate balance including accruals is below ≡ ≡ ≡ ≡ ≡ ≡IMF and ≡ ≡ ≡ (BMF) and/or there is an open return delinquency I2 and/or I4 has not been completed in the past 12 months Enter history code TOI4 if I2 done. Otherwise enter history code TOI2 There is undeliverable mail and the balance is: over deferral criteria per IRM 5.19.1.2.6.1, Tolerance and Deferral - All Employees or over deferral criteria but the aggregate assessed is less than ≡ ≡ ≡ ≡ ≡ for IMF and BMF Non-Trust Fund or the aggregate assessed balance is less than ≡ ≡ ≡ ≡ ≡ ≡ for BMF Trust Fund with or without an open return delinquency I2 and I4 has been completed in the past 12 months and case can be closed UTL per IRM 5.19.5.8.2.5, Closing the Case. Make NFTL determination if aggregate assessed balance specified in IRM 5.19.4.5.1Notice of Federal Tax Lien Filing Determinations, Follow IRM 5.19.4.6.1, How to File NFTL for procedures for lien filing. i)Input TC 593cc32 on the open Return Delinquencies using CC: FRM 49 If aggregate assessed balance is less than ≡ ≡ ≡ ≡ ≡, Follow IRM 5.19.5.8.2.5, for Unable To Locate Determination If aggregate assessed balance is ≡ ≡ ≡ ≡ ≡ or more, Follow IRM 5.19.5.8.2.5, for Unable to Locate Determination Update narrative on AMS. There is no undeliverable mail the aggregate balance is: over deferral criteria per IRM 5.19.1.2.6.1, Tolerance and Deferral - All Employees or over deferral criteria but the aggregate assessed balance is less than ≡ ≡ ≡ ≡ ≡ for IMF and BMF Non-Trust Funds or the aggregate balance is less than ≡ ≡ ≡ ≡ ≡ ≡ for BMF trust funds with or without an open return delinquency. Make NFTL determination if aggregate assessed balance specified in IRM 5.19.4.5.2, Notice of Federal Tax Lien Filing Determinations Follow IRM 5.19.4.6.1, How to File NFTL for procedures for lien filing. If aggregate assessed balance is less than ≡ ≡ ≡ ≡ ≡, Follow IRM 5.19.5.8.2.5, for Contact To Locate Determination If aggregate assessed balance is ≡ ≡ ≡ ≡ ≡ ≡ or more, Follow IRM 5.19.5.8.2.5, for Unable Tp Contact Determination Close return delinquency, per IRM 5.19.5.8.3.5, I5-Closing the Case. If open return delinquency cannot be closed, then close entire case to the queue. Enter TFQU,AOTO7000 or TOI7,TFQU. Update comments Account does not meet UTL or UTC criteria and does not meet bypass criteria per Exhibit 5.19.5-7, Field Queue Bypass Criteria. I2 and I4 has been completed in the past 12 months Enter history code TFQU,,AOTO7000 or TOI7,,TFQU. Account exceeds ACS Dollar Criteria Account meets field queue bypass criteria per Exhibit 5.19.5-7, Field Queue Bypass Criteria. Enter history code TOI7,,TFRO.

# R9 - Reserved

5.19.5.7.8 (01-24-2023) R9 - Reserved This is a reserved inventory.

# Actions to Resume Compliance Monitoring

5.19.5.7.9 (10-28-2021) Actions to Resume Compliance Monitoring Use the below table for the next appropriate action when directed from other sections of this IRM: IF AND THEN Balance due of all accounts is below tolerance. Case is in ST22 Reassign case TOC0 immediately followed by action history NC09 on ACSWeb. NOTE: Use NC19 for LLC-SMO as per IRM 5.16.1.2.5, Tolerance. Requested action was not taken Taxpayer's issue was not resolved. Attempt to resolve taxpayer's issue (i.e., locate payment/credit, input adjustment, etc.). Balance due remains on account after adjustment and levy sources are available LT11 was not issued on any module(s) Issue the LT11 per IRM 5.19.4.3.1, Pre-levy Requirements. Balance due remains on the account after adjustment and levy sources are available LT11 was issued on all or some modules Modules needing CDP Notificiation, issue LT11 CDP Notification is met, but Third Party Contact is not met, issue LT40 Note: Modules that meet TPC can be excluded from the letter. Refer to IRM 5.19.4.3.1(8), Pre-Levy Requirements - E2 Processing. CDP and Third Party Contact are met, issue the levy as appropriate. Refer to IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing) Balance due of all accounts are below deferral Levy sources are exhausted Reassign case TOC0 immediately followed by action history NC09 on ACSWeb. Note: Use NC19 For LLC-SMO as per IRM 5.16.1.2.5 , Tolerance . Balance due remains on account after adjustment, Levy sources are exhausted New telephone number is available Enter history code TOCN,,OC2TP. Balance due remains on the account after adjustment No new telephone numbers Levy sources not available or have been exhausted Enter the following history code as applicable: TOI2 for telephone number research TOI4 for locator services research. TDA is resolved and only TDI modules remain TDI research is needed Reassign case TOI5.

# Procedures for Investigation Inventory

5.19.5.8 (11-23-2020) Procedures for Investigation Inventory This section provides procedures for the Investigation function. This section has suggested unit designations for locator activities. The locator starting point must be I2. This is because ACS systemically assigns some new work to that unit, and it helps in efforts to standardize work among sites. Refer to IRM 5.19.5.5.1, Affordable Care Act (ACA) Shared Responsibility Payment (SRP) and ACS Case Processing first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the Investigation procedures. Refer to IRM 5.19.5.5.2, Identity Theft Alert (IDTHF) and ACS Case Processing for cases in the Investigation functions with an IDTHF Alert before taking any case action.

# I2 - Attempts to Locate Taxpayer - Overview

5.19.5.8.1 (03-03-2025) I2 - Attempts to Locate Taxpayer - Overview Cases are assigned TOI2 when the taxpayer's address and phone number(s) may not be vaild. Generally, I2 research does not require site staff; work is processed using controlled automation. However, assigning employees for training purposes is acceptable. When staff is assigned to work I2, follow procedures within the subsections of this IRM section.

# I2 - Limited Processing

5.19.5.8.1.1 (04-08-2024) I2 - Limited Processing I2 research is not required for TDA cases with balances below tolerance level or met deferral level where all levy sources have been exhausted. See IRM 5.19.1.2.6.1, Tolerance and Deferral - All Employees . Reassign case TOC0 (ACS Call Site), TOS0 (SBSE ACS Support) and input history code NC09. Note: Follow IRM 5.16.1.2.5, Tolerance accounts below tolerance that are assessed under an LLC EIN, but owed by SMO. If IDRS CC TXMOD, CC ENMOD, AMS comments show recent activity, (i.e., payment or pending RD closing code) indicating the taxpayer is attempting to resolve their account, take the next appropriate action. Example: If there is an open TAS control (category section on TXMOD shows TAS), reassign to S7. All other open controls reassign to R1 except category code NLUN. If the open control is to one of the AUR system control numbers: XX88002501, XX88002000, XX88005601, no contact is necessary continue processing the case. For accounts where the only open control base is the result of a nullified unpostable, category code NLUN, close the control base and work the case. The following Return Delinquencies (RD) can be closed without conducting locator Research. When a credit is present on a TDI module, resolve the credit before closing. Refer to IRM 5.19.2.6.7, Credit Balance Overview for IMF and IRM 5.19.22.5.6, BMF Credit Balance Overview for BMF Accounts. If the tax year of the return meets the criteria for Little or No Tax Due in IRM 5.19.2.6.4.5.3.2, IMF Little or No Tax Due, or IRM 5.19.22.5.3.1.1.4, BMF Little or No Tax Due, close with RD90,027. Note: Policy Statement P-5-133 provides that enforcement of filing requirements for delinquent returns will normally not extent beyond six years. If research shows a return was previously filed, See IRM 5.19.2.6.4.5.10, IMF Response Taxpayer Previously Filed Return or IRM 5.19.22.5.3, BMF Return Delinquency Responses and Inquiries. If there is a balance due, usable levy source(s), and the PRI FNL NOT for all modules is blank, issue an LT11. If there is a balance due, usable levy source(s) and at least one module has a final notice, see IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing for additional procedures. If a decedent indicator is present or research determines the taxpayer is deceased send the account TOR4,,DECD. I2 research is not required for cases with issuance code IR, which is in Alert section of ACSWeb on the case overview screen, where a previous TC 530 was within the last 12 months. If the previous TC 530 is more than 12 months old or the closing code was 39 continue with I2 research. If there are no usable levy source(s), check IDRS to identify the previous TC 530 closing code was either 03 or 12 follow case closure procedures in IRM 5.19.5.8.2.5, I4 - Closing the Case. If there is an unused phone number transfer case TOCN. If account meets IRC 6020b criteria, check CC BMFOL or ACS Module screen on BMF TDIs for the last period satisfied (LPS) information. Follow the chart below for next appropriate action: IF AND THEN UD Mail Meets 6020b criteria Proceed to IRM 5.19.5.8.1.3, I2 - ACSWeb, CFOL and IDRS Research. No UD Mail Note: Do not refer for 6020b processing if there is a TDA; instead continue with research. The account does not have Employment Codes F, G or T and has a module with MFT 01, 10, 11 or 14 within last three years and LPS/LRA or credit balance with same MFT of delinquent modules ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reassign TOI7,,AOTO8600. Issue LT18 if one has not been sent. If account did not meet limited case processing criteria proceed to IRM 5.19.5.8.1.2, I2 - Routine Processing

# I2 - Routine Processing

5.19.5.8.1.2 (12-12-2022) I2 - Routine Processing Conduct case analysis to determine if or which locator actions are necessary. Locator research is not required for cases with issuance code IR where a previous TC 530 was within the last 12 months. If previous TC 530 is over 12 months or the closing code was a 39, continue with research. If IDTHF alert is present on ACS, see IRM 5.19.5.5.2, Identity Theft Alert (IDTHF) and ACS Case Processing. In addition to the following the below procedures, accounts containing IMF TDI(s) with selection code 88 require the issuance of the 2269c letter to the address of record. See IRM 5.19.2.6.4.5.15, IMF Response Select Codes 88, Mortgage Interest and 89, High Mortgage Interest for the exact verbiage to use. IF And THEN Entity address change cycle is more current than date of the most recent LT letter LT letter has not been sent TDA/COMBO Modules Issue a LT16 letter to the entity address, case remains in I2. TDI Only Modules Issue LT26 on IMF, LT18 on BMF meeting 6020(b) criteria or LT16 on BMF not meeting 6020(b) criteria. Entity address change cycle is more current than date of the most recent LT letter LT letter has been sent Proceed to CFOL research in IRM 5.19.5.8.1.3, ACSWeb, CFOL and IDRS Research. Spousal Data Screen on ACS shows a separate address for the secondary spouse OL letter was not sent Issue an OL16 letter to the secondary taxpayer's address, case remains in I2. Spousal Data Screen on ACS shows a separate address for the secondary spouse OL letter was sent Proceed to CFOL research in IRM 5.19.5.8.1.3, ACSWeb, CFOL and IDRS Research Reminder: Do not overlay a domestic address with a foreign address or vice versa, instead issue Correspondex Letter 2475C and select paragraph F. If none of the above conditions exist, proceed to ACSWeb, CFOL and IDRS research in IRM 5.19.5.8.1.3, ACSWeb, CFOL and IDRS Research.

# I2 - ACSWeb, CFOL and IDRS Research

5.19.5.8.1.3 (12-12-2022) I2 - ACSWeb, CFOL and IDRS Research The purpose of CFOL command code research is to locate new address (es), and telephone numbers from IRP data or other information posted on CFOL since the taxpayer last filed. Do not repeat CFOL research if it has been done in the last 12 months. Check all cross-reference information for possible updated information. Command codes to be researched are: CC TRDBV - for current address and/or phone numbers load new information into AMS comments and follow procedures below. CC IRPTR(O) - if the on-file date is more recent than the entity address, follow procedures below. CC INOLES - provide physical address and, when applicable, cross reference TIN's. CC BMFOLE - Provides cross reference TIN's for General Partnerships and Single Member Owner LLC's. Research ACSWeb comments for unused information supplied by a 3rd Party, documented by Support (Levy Response Screen) and compare it with info found to determine which is the most recent: PHT (potential home) PWT (potential work) PCT (potential cell) PADDR (potential address) and PEMP (potential employer) Take the following actions once ACSWeb and CFOL/IDRS research is completed. If no new information found, review ACSWeb for a "UD" mail indicator. If stand-alone TDI, follow chart below: IF THEN UD Mail Input TC593 CC 32. Reassign TOC0,21,593CC32 (ACS Call Site), Follow procedures in chart below for all other accounts if no "UD" indicator: IF THEN Entity is Single Member Owner LLC (LLC-SMO Entity) See 5.16.1.2.5, Tolerance. New phone number and address found Enter new phone number in ACSWeb Phone Field Note: If more than one number is found, enter additional numbers is AMS narrative. Enter new address in AMS narrative. Reassign TOCN,,CFOLDONE Issue OL16 on TDA/Combo modules. TDI only modules: Issue OL26 on IMF, OL18 on BMF meeting 6020(b) criteria or OL16 on BMF not meeting 6020(b) modules. New address found but no new phone number Stand-alone TDI(s) Only Enter new address in AMS narrative. Reassign TOI5,,CFOLDONE. Issue OL26 on IMF, OL18 on BMF meeting 6020(b) criteria or OL16 on BMF not meeting 6020(b) criteria. All Others: Issue OL16 and conduct Accurint research per IRM 5.19.5.8.1.4, Accurint Research to locate potential phone number. New phone number found but no new address Enter new phone number in ACSWeb Phone Field Note: If more than one number is found, enter additional numbers in AMS narrative Reassign TOCN,,CFOLDONE. No new phone number or new address found Conduct Accurint research per IRM 5.19.5.8.1.4 Accurint Research to locate potential phone number and address. Reminder: Do not overlay a domestic address with a foreign address or vice versa, instead issue Correspondex Letter 2475C and select paragraph F.

# I2 - Accurint Research

5.19.5.8.1.4 (12-12-2022) I2 - Accurint Research Research Accurint for new taxpayer address and phone number if it has not been completed in the last -12 months. If Accurint has been completed, for BMF cases proceed to IRM 5.19.5.8.2.4, I4 - Neighbor Research - (BMF Only). For IMF cases, proceed to IRM 5.19.5.8.2.5, I4 - Closing the Case. Document in AMS - Accurint done. Take the next appropriate action in chart below: IF THEN New phone number and address found Enter new phone number in ACSWeb Phone Field. Note: If more than one number is found, enter additional numbers in AMS narrative . Enter new address in AMS comments. Reassign TOCN,,I2DONE. Issue OL16 on TDA/Combo modules. TDI only modules: Issue OL26 on IMF, OL18 on BMF meeting 6020(b) criteria or OL16 on BMF not meeting 6020(b) criteria, to newest potential address. No new phone number but new address found TDA/COMBO Modules Enter new address in AMS comments. Reassign TOI4,,I2DONE, Issue OL16 to newest potential address. TDI ONLY Enter new address in AMS comments. Reassign TOI5,,I2DONE, Issue OL26 for IMF, OL18 on BMF meeting 6020(b) criteria, or OL16 on BMF not meeting 6020(b) criteria, to newest potential address. New phone number found only Enter new phone number in ACSWeb Phone Field. Note: If more than one number is found, enter additional numbers in AMS narrative Reassign TOCN,,I2DONE. No new phone number or new address found BMF TDA Cases Proceed to IRM 5.19.5.8.2.4, I4 - Neighbor Research - (BMF Only). IMF TDA Cases Proceed to IRM 5.19.5.8.2.5, I4 - Closing the Case. BMF TDI's (Only) IRM 5.19.5.8.2.4, I5 - Neighbor Research - (BMF Only) IMF TDI's (Only) IRM 5.19.5.8.3.5 , I5 - Closing the Case Reminder: Do not overlay a domestic address with a foreign address or vice versa, instead issue Correspondex Letter 2475C and select paragraph F. Send the letter without a TIN (input * in the TIN field).

# I4 - Final Attempts to Locate Taxpayers or Assets - Overview

5.19.5.8.2 (05-02-2016) I4 - Final Attempts to Locate Taxpayers or Assets - Overview I4 inventory consists of balance due or combo cases which may require further locator research or perfection of the levy source address. If there is a stand-alone TDI account only, reassign case TOI5. Accounts are assigned to I4 with the following history codes: TOI4,,POTCLSR (Systemically reassigned from E5 when there are no levy sources available for systemic levy issuance). TOI4,,SYSLIEN (Systemically reassigned from E9 when a systemic FM10 has generated). TOI4,,PREDDIALR (Systemically reassigned from CN through the Predictive Dialer Upload Program, after out call attempts are made and an action history code shows I2 done). TOI4,,I2DONE or TOI4,CFOLDONE (Manually reassigned from other inventories for follow up action on attempts to locate the taxpayer. TOI4,,LOCDONE cases systemically reassigned through GII Locator Process. GII performs all required research on IMF accounts (Accurint, TRDBV and IRPTR) and sends all overlay letters to possible addresses. Regarding BMF cases, GII will only perform IRPTR and INOLES and send overlay letters. The literal "MANLACC" is used when GII Accurint cannot be completed and must be performed manually.

# I4 - Routine Processing

5.19.5.8.2.1 (05-22-2023) I4 - Routine Processing In some cases, particularly on cases systemically moved to I4, required I2 actions may not have been taken or required. Conduct case analysis by reviewing AMS narrative and history codes to determine if or which locator actions are necessary. Locator research is not required for TDA cases with balances below tolerance level or for cases below deferral level where all levy sources have been exhausted. See IRM 5.19.1.2.6.1, Tolerance and Deferral - All Employees. Note: Follow IRM 5.16.1.2.5, Tolerance accounts below tolerance that are assessed under an LLC EIN, but owed by SMO. Combo (Mix Modules) Return Delinquencies (RD)in cases with TDA module balances below tolerance or with TDA module balances below deferral where all levy sources have been exhausted, can be closed without conducting locator research: Follow procedures in IRM 5.19.5.8.3.1, I5 - Routine Processing. IF THEN All TDI modules can be closed Little or No Tax Due Close them on ACS with input of RD90,,027 or manually input TC590cc027 on IDRS using CC FRM49 to all TDI modules Reassign case with input of ACS history code "TOC0,,NC09" Input NC09 on ACS If all TDI modules on ACS cannot be closed Little or No Tax Due Do not close them until locator options are exhausted. Proceed to IRM 5.19.5.8.2.1, I4 - Routine Processing. Note: Credit Balance(s) must be thoroughly researched and addressed to determine the correct disposition. It is also required to research all credits before closing the module with a transaction code (TC) 590, 591 or 593. See IRM 5.19.2.6.7, Credit Overview Balance. Cases may be reported currently not collectible with an Unable to Contact closing code (NC12) even though there was taxpayer contact at some time. For example, the taxpayer promises to call back, and then doesn't call back. If enforcement and locator options are exhausted, this may be closed as unable to contact if there has been one additional contact attempt after the broken promise within the last six months. An example of an attempt could be an LT16 or a systemic LT39 or a call where we left a message to call back. Document AMS with contact attempts. If IDTHF alert is present on ACS, see IRM 5.19.5.5.2, Identity Theft Alert (IDTHF) and ACS Case Processing. If TXMOD, ENMOD, AMS comments show recent activity indicating the taxpayer is attempting to resolve the account, take the next appropriate action. Examples: If there is an open TAS control (category section on TXMOD shows TAS) reassign to S7. All other open controls reassign to R1 with an initial 60-day parameter, except category code NLUN. If the open control is to one of the AUR system control numbers, XX88002501, XX88002000, XX88005601, no contact is necessary, continue processing the case. For accounts where the only open control base is the result of a nullified unpostable, category code NLUN, close the control base and work the case. If two or more wage levy payments (designated payment code "05,18 or 19" ) have been received in the last 90 days and no other usable levy sources remain, reassign TOE7 for possible continuous wage levy. If a decedent indicator is present or research determines the taxpayer is deceased send the account TOR4,,DECD. If accounts have already had R4 processing continue I4 processing. Note: Only if the account is IMF, BMF sole proprietorship, and BMF partnership accounts per IRM 5.19.1.5.3(1), Deceased Taxpayers. If there is a balance due and usable levy source(s), follow the chart below. IRM 5.19.4.3.6(3), Obtain, Verify, and Update Levy Sources provides guidance on usable levy sources. If And Then PRI FNL NOT is blank for all TDA modules usable levy sources Issue LT11 Some TDA modules have PRI FNL NOT and some are blank usable levy sources Issue LT11 on the modules with the blank PRI FNL NOT Issue LT40 on the modules with a PRI FNL NOT if TPC not met Note: Refer to IRM5.19.4.3.1, Pre-Levy Requirements - E2 Processing and IRM 5.19.5.14.1 , Third Party Contact Notification Procedures T All TDA modules has a PRI FNL NOT usable levy sources If TPC not met, issue LT40. Refer to IRM 5.19.5.14.1 , Third Party Contact Notification Procedures If TPC met, issue the levy. Refer to IRM 5.19.4.3.4, Levy Determination - (E3-E4 Processing) Locator research is not required for cases with issuance code IR, which is located in the Alert section of ACSWeb on the case overview screen: where a previous TC 530 was within the last 12 months. If the previous TC 530 is more than 12 months old or the closing code is 39, continue with I4 research. If there is an unused phone number, transfer the case TOCN. The GII Locator assigned the case to I4 systemically. These cases can be identified by history code TOI4,,LOCDONE for ACS Callsite. On IMF TDA cases, after all required research (Accurint, TRDBV, INOLES and IRPTR) has been completed and overlay letters sent to possible addresses. After ensuring all leads are exhausted, proceed to IRM 5.19.5.8.2.5, I4 -Closing the Case. Note: Accurint research is only usable for a case closure determination for 12 months after the research is completed. On BMF TDA cases, required INOLES and IRPTR research has been completed and overlay letters sent to possible addresses. Complete BMFOLE and TRDBV research if not completed through GII. After ensuring all leads are exhausted, proceed to IRM 5.19.5.8.2.3, I4 - Accurint Research manual procedures. If all required I2 research was done, (ACS history shows I2DONE): For BMF cases proceed to IRM 5.19.5.8.2.3, I4 - Accurint Research. For IMF cases proceed to IRM 5.19.5.8.2.5, I4 - Closing the Case. Note: Accounts containing IMF TDI's with selection code 88 require the issuance of the 2269c letter. Ensure the letter was sent. If not, IRM 5.19.2.6.4.6.15, IMF Response Select Codes 88, Mortgage Interest and 89, High Mortgage Interest for the exact verbiage to use and issue the letter. Conduct routine processing by following the procedures in chart below: IF AND THEN No letter has been sent or the entity address change cycle is more current than date of the most recent LT letter LT letter has not been sent Issue a LT16 letter to the entity address, case remains in I4. No letter has been sent or the entity address change cycle is more current than date of the most recent LT letter LT Letter has been sent Proceed to CFOL research in IRM 5.19.5.8.2.2, ACS, CFOL and IDRS Research. Spousal Data Screen on ACS shows a separate address for the secondary spouse OL letter was not sent Issue an OL16 letter to the secondary taxpayer's address, case remains in I4. Spousal Data Screen on ACS shows a separate address for the secondary spouse OL Letter was sent Proceed to CFOL research in IRM 5.19.5.8.2.2, ACS, CFOL and IDRS Research. If none of the above conditions exist CFOL Research needed Follow CFOL research inIRM 5.19.5.8.2.2, ACS, CFOL and IDRS Research.

# I4 - ACSWeb, CFOL and IDRS Research

5.19.5.8.2.2 (12-12-2022) I4 - ACSWeb, CFOL and IDRS Research The purpose of CFOL command code research is to locate new addresses and telephone numbers from IRP data or other information posted on CFOL since the taxpayer last filed. Do not report CFOL research if it has been done in the last 12 months. Check all cross-reference information for possible updated information. CFOL command codes are: CC TRDBV - for current address and/or phone numbers and load new information into AMS comments and follow procedures below. CC IRPTRO - if the on-file date is more recent than the entity address, follow procedures below. CC INOLES - provides physical address and, when applicable, cross reference TIN's. Check CC: TXMOD for TC 971,068 for UD mail. If the cycle of the TC 971, 068 was input after a new address being updated to CC: ENMOD, proceed with appropriate actions. Review ACSWeb for a "UD" mail indicator. CC BMFOLE - Provides cross reference TIN's for General Partnerships and Single Member Owner LLC's. Research CFOL for new taxpayer address and phone numbers if it has not been completed in the last 12 months. Research ACSWeb comments for unused information supplied by a 3rd Party, documented by Support (Levy Response Screen) and compare it with info found to determine which is the most recent: PHT (potential home) PWT (potential work) PCT (potential cell) PADDR (potential address) and PEMP (potential employer) Document in AMS - "CFOL done" . Take the next appropriate action per the chart below: Note: If case is Stand-alone TDI transfer TOI5. IF THEN New phone number and address found Enter new phone number in ACSWeb Phone field Note: If more than one number is found, enter additional numbers in AMS narrative. Enter new address in AMS narrative. Reassign TOCN. Issue OL16 to the newest potential address. New address found but no new phone number Enter new address in AMS narrative. Issue OL16 to the newest potential address. Case remains in I4. New phone number found but no new address Enter new phone number in ACSWeb Phone Field. Note: If more than one phone number is found, enter additional phone numbers in AMS narrative . Reassign TOCN. No phone number or address found Follow procedures in IRM 5.19.5.8.2.3, I4 - Accurint Research.

# I4 - Accurint Research

5.19.5.8.2.3 (12-12-2022) I4 - Accurint Research Research Accurint for new taxpayer address and phone number if it has not been completed in the last 12 months. If Accurint has been completed, for BMF cases proceed to IRM 5.19.5.8.2.4, I4 - Neighbor Research - (BMF Only). For IMF Cases, proceed to IRM 5.19.5.8.2.5, I4 - Closing the Case. Document in AMS - Accurint done. Take the next appropriate action per the chart below: Note: If case is Stand-alone TDI transfer TOI5. IF Then New phone number and address found Enter new phone number in ACSWeb Phone Field. Note: If more than one number is found, enter additional numbers in AMS narrative. Enter new address in AMS narrative. Reassign TOCN. Issue OL16 to the newest potential address. No new phone number but new address found Enter new address in AMS comments. Input history code OADT,,ALSDONE. Case remains in I4. Issue OL16 to newest potential address. New phone number found only Enter new phone number in ACSWeb Phone Field. Note: If more than one number is found, enter additional numbers in AMS narrative. Reassign TOCN. No New Phone Number or Address BMF Cases Proceed to IRM 5.19.5.8.2.4, I4 -Neighbor Research - (BMF Only). IMF Cases Proceed to IRM 5.19.5.8.2.5, I4 - Closing the Case.

# I4 - Neighbor Research - (BMF Only)

5.19.5.8.2.4 (10-28-2021) I4 - Neighbor Research - (BMF Only) Additional research is required on all accounts over ≡ ≡ ≡ ≡ ≡ per CC SUMRY. If below ≡ ≡ ≡ ≡ ≡ proceed to IRM 5.19.5.8.2.5, I4 - Closing the Case for procedures. Note: ACS Letter LT40 should be issued prior to sending third party contact letters. Refer to IRM 5.19.5.14.1, Third Party Contact Notification Procedures. Conduct neighbor research and follow-up on viable leads for the two closest addresses using Accurint. Take the following actions when addresses have been located for neighbors: Input the action history literal OADT,,NBRCK. Issue LP64s. Clearly document results of research. If no leads found, input the action history literal OADT,,NBRCKX and proceed to IRM 5.19.5.8.2.5, I4 - Closing the Case for procedures.

# I4 - Closing the Case

5.19.5.8.2.5 (10-28-2021) I4 - Closing the Case After completion of all required I2/I4 processing and no productive leads to locate and/or to contact the taxpayer remains; take the following action(s): ensure that IDRS, CFOL and Accurint research was completed within the last 12 months. The account has a FERDI indicator: Follow IRM 5.19.18.5.7, F7 - Locator and Pre-closure Research to reassign case. Make a NFTL determination per IRM 5.19.4.5, Notice of Federal Tax Lien Determinations and Filing Criteria. Closing Codes Dollar Criteria Unable To Locate (03) Inability to locate the taxpayer or assets (UD mail is present). IMF: Less than ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) OOB Business: BMF OOB: Less than ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) BMF In Business: Less than ≡ ≡ ≡ ≡ ≡AAB (CC SUMRY) if trust funds are involved Less than≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) if non-trust funds are involved Defunct Corporation (10) Corporations, certain limited liability partnerships, exempt organizations, or LLCs, where the LLC is identified as the liable taxpayer, which are inactive and defunct with no assets Less than ≡ ≡ ≡ ≡ ≡ ≡AAB (CC SUMRY) See IRM 5.19.17.2.7, Defunct Corporations, Exempt Organizations, Limited Partnerships, and Limited Liability Companies CC10. Unable To Contact (12) Inability to contact a taxpayer although the address is known and there is no means to enforce collection IMF: Less than ≡ ≡ ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) OOB Business: BMF OOB: Less than ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) BMF In Business: Less than ≡ ≡ ≡ ≡ ≡ ≡ ≡AAB (CC SUMRY) if trust funds are involved Less than ≡ ≡ ≡ ≡ ≡ AAB (CC SUMRY) if non-trust funds are involved Input the appropriate ACS History Action Code: Note: If all modules for the account are in ACS (ST22) you must input your closing actions in ACS using the flowchart below: Non-Managerial Approval Managerial Approval Required ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Callsite: Reassign TOC0,,NCXX Input NCXX. Support Site: Reassign TOS0,,NCXX Input NCXX. Callsite: Reassign TOC0,05,NCXX. Support Site: Reassign TOS0,05,NCXX. Reminder: Accounts closed UTL or UTC on BMF sole proprietorships and partnerships where the owner is identified as the liable taxpayer, are reactivated based on the address and filing information of the sole proprietor and general partner. When one of these BMF accounts is closed as UTL or UTC, a TC 130 with the EIN, BMF name control and CNC closing code must be input on the IMF entity, under the SSN of the individual or partner. The TC 130 for refund offsets and the TC 130 for CNC reactivation are required for every UTL or UTC closure on these BMF cases. See IRM 5.19.1.5.5.1, BMF TC 130 Procedures. Note: For Combo accounts, complete TDA and TDI case processing prior to final submission to a managerial function . For TDA/Combo Modules cases: If the aggregate assessed balance due exceeds closing Unable to Contact or Unable to Locate then take the following actions:: Reminder: ≡ ≡ ≡ ≡ ≡ IMF or BMF Non-Trust Funds or ≡ ≡ ≡ ≡ ≡ ≡ BMF trust funds Follow IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determination and if required to file NFTL per IRM 5.19.4.6.1, How To File NFTL. If case meets queue bypass criteria per Exhibit 5.19.5-7, reassign case TOC0,,TFRO (ACS Call Site). If case does not meet queue bypass criteria, input history code TFQU, AOTO7000 or TOI7,,TFQU. If directed locally not to send cases directly to the queue. See IRM 5.19.5.8.4, I7 - Transfer Actions. For Combo accounts: once the balance due portion of the case has been closed. Close the TDI per chart below: Credit balances must be addressed whenever return delinquencies are closed with a TC 590, 591, 593, 597 or 598. Refer to IRM 5.19.2.6.7, Credit Balance Overview for credit balance procedures. Follow the applicable chart below to close the Return Delinquency: IMF TDI Module Closings IF AND THEN The account has a FERDI indicator There is a TDI to close Follow IRM 5.19.18, Federal Employee/Retiree Delinquency Initiative (FERDI). UD Mail There is a TDI to close Input TC 593 cc32 on IDRS using CC FRM49. Reassign TOC0,21,RDPND. No UD Mail CC: IRPTR shows little or no tax due or case meets P-5-133 criteria Close per IRM 5.19.2.6.4.6.3.2, IMF Little or No Tax Due. No UD Mail CC: IRPTR shows a refund is due Close per IRM 5.19.2.6.4.6.2, IMF Refund Due. No UD Mail Income is below filing requirement Close per IRM 5.19.2.6.4.6.1, IMF Response Taxpayer Not Liable (Income Below Filing Requirements). No UD Mail Meets ASFR Criteria Follow IRM 5.19.2.6.4.6.4, IMF Taxpayer Liable. Note: Do not refer for ASFR if a liability was closed as UTL, UTC or TFQU: Enter TOI7,,TFQU. No UD Mail All other cases should be closed as Unable to Contact (UTC) Close per IRM 5.19.2.6.6.1, Unable To Contact. BMF TDI Module Closings IF AND THEN UD Mail There is a TDI to close Input TC 593 cc32 using CC FRM49. Reassign TOC0,21,RDPND. No UD Mail Note: Exception: F1065 cannot be closed little or no tax due. IRM 5.19.22.5.3.1.1.4, BMF Little or No Tax Due. Reassign TOC0,,59027 (ACS Call Site). No UD Mail Meets 6020b criteria as follow: The account does not have Employee code F, G, or T and Has a module with MFT 01, 10, 11 or 14 within last three years and LPS/LRA data with same MFT of delinquent modules between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reassign TOI7,,AOTO8600. Issue LT18 if one has not been issued Note: Do not refer for 6020b processing if there is a TDA; instead: Reassign TOI7,,TFQU. No UD Mail Employment Code F, G or T exists Reassign TOC0,,TFRO (ACS Call Site). Manager inputs TFRO,,AOTO6501 no documents to be associated or TFRO,,AOTO6566 documents to be associated. No UD Mail Does not meet 6020b criteria and does not have Employment Code F, G or T. Reassign TOI7,,TFQU.

# I5 - Final Attempts to Locate RD Taxpayers - Overview

5.19.5.8.3 (05-02-2016) I5 - Final Attempts to Locate RD Taxpayers - Overview I5 contains stand-alone return delinquency cases where final attempts are made to locate the taxpayer prior to closing the case. If the account is a TDA or Combo (TDI plus ST22 TDA), reassign TOI4. Accounts are assigned to I5 with the following history codes: TOI5,,PREDDIALR (Systemically reassigned from CN through Predictive Dialer Upload Program, after out call attempts are made and an action history code shows I2 done) TOI5,,TDIONLY (Systemically reassigned from E3, E5, E9 after the balance due has been closed and only a return delinquency exists) TOI5,,I2DONE or TOI5,,CFOLDONE (Manually reassigned from other functions after all attempts to locate the taxpayers have been exhausted) TOI5,,LOCDONE (Systemically reassigned through GII Locator Process). GII conducts the required research for IMF accounts (Accurint, TRDBV and IRPTR) and sends all overlay letters to possible addresses. Regarding BMF cases, Accurint, BMFOLE IRPTR and INOLES will be completed. The literal "MANLACC " is used when GII Accurint cannot be completed and must be performed manually.

# I5 - Routine Processing

5.19.5.8.3.1 (12-12-2022) I5 - Routine Processing Return Delinquencies (RD) can be closed without conducting Locator Research: If the tax period of the return meets the criteria for Little or No Tax Due following IRM 5.19.2.6.4.5.3.2, IMF Little or No Tax Due or IRM 5.19.22.5.3.1.1.4, BMF Little or No Tax Due, then close the RD(s) with the RD90,027; if the tax year was older than six years or if manager approved the closing. Note: Policy Statement P-5-133 provides that enforcement should not extend beyond six years. If you determine that only a part of the tax modules on ACS web can be closed Little or No Tax Due, reassign account to CO for managerial approval with a next action for unresolved return delinquencies. If working Return Delinquency (RD) module and research indicates balance due module(s) was closed under hardship criteria (ST53 cc24-32) within the last 12 months and TP is liable to file the returns, input TC 598cc032. If a decedent indicator is present or research determines the taxpayer is deceased, Send the account TOR4,,DECD. In some cases, particularly on cases systemically moved to I5, required I2 actions may not have been taken or required. Conduct case analysis by reviewing AMS narrative and history codes to determine if or which locator actions are necessary. The GII Locator assigned cases to I5 systemically. These cases can be identified by history code TOI5,,LOCDONE for ACS Callsite. On IMF TDI accounts, all required research (Accurint, TRDBV, and IRPTR) has been completed and overlay letters sent to possible addresses. Once all leads are exhausted, proceed to IRM 5.19.5.8.3.5, Closing the Case. Note: Accurint research is only usable for a case closure determination for 12 months after the research is completed. Note: On BMF TDI accounts, INOLES and IRPTR research was completed and overlay letters sent to possible addresses. After ensuring all leads are exhausted, proceed to IRM 5.19.5.8.2.3, Accurint Research. If IDTHF alert is present on ACS, see IRM 5.19.5.5.2, Identity Theft Alert (IDTHF) and ACS Case Processing. If TXMOD, ENMOD, comments show recent activity indicating the taxpayer is attempting to resolve their account, take the next appropriate action. Examples: If there is an open TAS control (category section on TXMOD shows TAS) reassign to S7. All other open controls reassign to R1, except category code NLUN. If the open control is to one of the AUR system control numbers: XX88002501, XX88002000, XX88005601, no contact is necessary continue processing the case. For accounts where the only open control base is the result of nullified unpostable, category code NLUN, close the control base and work the case. If there is an unused phone number, transfer case TOCN. If all required I2 research was done, (ACS history shows I2DONE): For BMF cases proceed to IRM 5.19.5.8.3.3, I5 - Accurint Research. For IMF cases proceed to IRM 5.19.5.8.3.5, I5 - Closing the Case. Note: Accounts containing IMF TDI(s) with selection code 88 require the issuance of the 2269c letter. Ensure the letter was sent. If not, see IRM 5.19.2.6.4.5.15, IMF Response Select Codes 88, Mortgage Interest and 89, High Mortgage Interest for the exact verbiage to use and issue the letter. Conduct routine processing by following the procedures in the chart below: IF AND THEN No letter has been sent or Entity address change cycle is more current than date of the most recent LT letter LT letter has not been sent Issue a LT letter to the entity address. BMF Cases - Meets 6020(b), issue LT18, all other issue LT16, cases remain in I5. IMF - LT26 case remains in I5. No letter has been sent or Entity address change cycle is more current than date of the most recent LT letter LT letter has been sent Proceed to CFOL research in IRM 5.19.5.8.3.2, ACSWeb, CFOL and IDRS Research. If none of the above conditions exist, proceed to CFOL research in IRM 5.19.5.8.3.2, ACSWeb, CFOL and IDRS Research.

# I5 - ACSWeb, CFOL and IDRS Research

5.19.5.8.3.2 (12-12-2022) I5 - ACSWeb, CFOL and IDRS Research The purpose of CFOL command code research is to locate new addresses and telephone numbers from IRP data or other information posted on CFOL since the taxpayer last filed. Do not repeat CFOL research if it has been done in the last 12 months. Check all cross-reference information for possible updated information. CFOL command codes are: CC: TRDBV - for current address and/or phone numbers and load new information into comments. CC: IRPTRO - if the on-file date is more recent than the entity address, follow procedures in (3) below. CC: INOLES - provides physical address. Research ACSWeb comments for unused information supplied by a 3rd Party, documented by Support (Levy Response Screen) and compare it with info found to determine which is the most recent: PHT (potential home) PWT (potential work) PCT (potential cell) PADDR (potential address) and PEMP (potential employer). Document in AMS - CFOL done. If No new information found, review ACSWeb for a "UD" mail indicator If stand alone TDI, follow chart below: IF THEN UD MAIL Input TC 593cc032 Reassign TOC0,21,RD932,032 . Take the next appropriate action per the chart below: IF THEN New phone number and address found Enter new phone number in ACSWeb Phone Field. Note: If more than one number is found, enter additional numbers in AMS narrative. Enter new address in AMS narrative Reassign TOCN Issue OL26 on IMF, OL18 on BMF meeting 6020(b) criteria, or OL16 BMF not meeting 6020(b), to the newest potential address. New address found but no new phone number Enter new address in AMS narrative. Issue OL26 on IMF, OL18 on BMF meeting 6020(b) criteria, or OL16 BMF not meeting 6020(b), to the newest potential address, case remains in I5. New phone number found but no new address Enter new phone number in ACSWeb Phone Field. Note: If more than one phone number is found, enter additional phone numbers in AMS narrative. Reassign TOCN. No phone number or address found Follow procedures in IRM 5.19.5.8.3.3, I5 - Accurint Research.

# I5 - Accurint Research

5.19.5.8.3.3 (12-12-2022) I5 - Accurint Research Research Accurint for new taxpayer address and phone numbers if it has not been completed in the last 12 months. If Accurint has been completed, for BMF Cases proceed to IRM 5.19.5.8.3.4, I5 - Neighbor Research (BMF Only). For IMF Cases, proceed to IRM 5.19.5.8.3.5, I5 - Closing the Case. Document in AMS - Accurint done. Take the next appropriate action per the chart below: IF THEN New phone number and address found Enter new phone number in ACSWeb Phone Field. Note: If more than one number is found enter additional numbers in AMS narrative . Enter new address in AMS narrative. Reassign TOCN. Issue OL26 on IMF, OL18 on BMF meeting 6020(b) criteria, or OL16 BMF not meeting 6020(b), to the newest potential address. No new phone number but new address found Enter new address in AMS narrative. Input history code OADT,,ALSDONE. Issue OL26 on IMF, OL18 on BMF meeting 6020(b) criteria, or OL16 BMF not meeting 6020(b),to the newest potential address, case in remains in I5. New Phone number found only Enter new phone number in ACSWeb Phone Field. Note: If more than one number is found enter additional numbers in AMS narrative . Reassign TOCN. No new phone number or new address found BMF Cases: Proceed to IRM 5.19.5.8.3.4, I5 -Neighbor Research (BMF Only). IMF Cases: Proceed to IRM 5.19.5.8.3.5, I5 - Closing the Case.

# I5 - Neighbor Research (BMF Only)

5.19.5.8.3.4 (10-28-2021) I5 - Neighbor Research (BMF Only) Conduct neighbor research and follow-up on viable leads for the two closest addresses using Accurint. Note: ACS Letter LT41 should be issued prior to sending third party contact letters. Refer to IRM 5.19.5.14.1, Third Party Contact Notification Procedures. Take the following actions when addresses have been located for neighbors: Input the action history literal OADT,,NBRCK. Use the two closest addresses - issue LP64s. Clearly document results of research. If no leads are found, input the action history literal OADT,,NBRCKX and follow procedures in IRM 5.19.5.8.3.5, I5 - Closing the Case.

# I5 - Closing the Case

5.19.5.8.3.5 (10-28-2021) I5 - Closing the Case After all required I2/I5 processing is completed and further efforts to locate and/or to contact the taxpayer are not considered productive, follow the procedures in the applicable IMF/BMF TDI Modules Closing chart below: Note: Credit balance must be addressed whenever return delinquencies are closed with a TC 590, 591, 593, 597 or 598. Refer IRM 5.19.2.6.7, Credit Balance Overview for IMF cases and IRM 5.19.22.5.6, BMF Credit Balance Overview with credit balance procedures. IMF TDI MODULES CLOSING IF AND THEN If the account has a FERDI indicator There is a TDI to close Follow IRM 5.19.18, Federal Employee/Retiree Delinquency Initiative (FERDI). UD Mail There is a TDI to close Input TC 593 cc32 on IDRS using CC FRM49 Reassign TOC0, 30, RDPND. No UD Mail CC: IRPTR shows little or no tax due or case meets P-5-133 criteria Close per IRM 5.19.2.6.4.5.3.2, IMF - Little or No Tax Due. No UD Mail CC: IRPTR shows a refund is due Close per IRM 5.19.2.6.4.5.2, IMF Refund Due. No UD Mail Income is below filing requirement Close per IRM 5.19.2.6.4.5.1, IMF Response Taxpayer Not Liability (Income Below Filing Requirements). No UD Mail Meets ASFR Criteria Follow IRM 5.19.2.6.4.3, IMF Automated Substitute for Return Program (ASFR) Referrals. Does not meet any of the above closing actions There is a TDI to close Close per IRM 5.19.2.6.6, Unable To Locate. BMF TDI MODULES CLOSINGS IF AND THEN UD Mail There is a TDI to close Input TC 593 cc032 using CC FRM49. Reassign TOC0,30,RDPND (ACS Call Site). No UD Mail Note: Exception F1065 cannot be closed little or no tax due Little or no tax due per IRM 5.19.22.5.3.1.1.4, BMF Little or No Tax Due criteria Reassign TOC0,05,590027 (ACS Call Site). No UD Mail Note: Do not refer for 6020b processing if there is a TDA; instead continue with research. Meets IRC Section 6020b criteria as follows: The account does not have Employment Code F, G or T and has a module with MFT 01, 10, 11, or 14 within last three years and LPS/LRA data with same MFT of delinquent modules between≡ ≡ ≡ ≡ ≡ ≡ ≡ and/or delinquent module has a credit balance between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. Reassign TOI7,,TFRO8600. Note: Manager will go to ACSWeb - click on Reassign Case, out of ACS, and click on the drop-down menu and select TFRO and enter the definer which are the first four digits of the TSIGN number then enter 8600. Issue LT18 if one has not been issued. Note: Do not refer for 6020b processing there is a TDA; instead Reassign TOI7,,TFQU. No UD Mail Employment Code F, G or T exists Reassign TOI7,,TFRO (ACS Call Site) Manager/lead inputs TFRO,,AOTO6501 no documents to be associated or TFRO,,AOTO6566 documents to be associates. No UD Mail Does not meet 6020b criteria and does not have Employment Codes F, G or T. Reassign TOI7,,TFQU. If case meets queue bypass criteria see Exhibit 5.19.5-7, Field Queue Bypass Criteria, and reassign case TOC0,,TFRO (ACS Call Site). If case does not meet queue bypass criteria; cannot be closed Unable to Locate or Unable to Contact input history code TFQU,AOTO7000 or TOI7,,TFQU if directed locally not to send cases to the queue. See IRM 5.19.5.8.4, I7 - Transfer Actions.

# I7 - Transfer Actions

5.19.5.8.4 (03-03-2025) I7 - Transfer Actions Cases are reassigned to I7 when the next requested action is TFQU or TFRO. Exception: Cases with one or more module(s) containing an imminent CSED should not be transferred to the Field via ACS history code TFRO or IDRS cc TSIGN, if the account can not be resolved within ACS authority, ie. installment agreement, currently not collectible. An imminent CSED is classified as less than 8 months remaining on the CSED. The cases meeting this criteria should be referred to I7 for TFQU. Review all TDI modules on COMBO cases for HINF TDI Selection codes (sel code 3X). If the TDI module contains a HINF selection code follow guidelines in IRM 5.19.2.8.11, HINF Referrals to refer the case to Exam. All TF actions will be systemically reassigned TOS9,28,nnnnn. TF actions input manually will result in an action history of TOS9,28,xxxxx, where xxxxx = employee number. TF action resulting from batch actions will generate an action history of TOS9,29,88888. TF actions resulting from weekly processing will generate a TOS9,99999. Callsite Management may exercise the right to direct employees not to send cases directly to the queue. In those situations, employees are to enter TOI7,,TFQU. The Manager or Lead working the I7 inventory would then input action history TFQU,AOTO7000. Before sending unresolved cases to the queue, a NFTL determination is required. See IRM 5.19.4.5.2, Do Not File Decisions. Be sure a warning of NFTL filing is evident on each module per IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations. When sending cases to the queue input history code TFQU,AOTO7000. Be sure to document the case history.

# Transfer Out of ACS

5.19.5.8.4.1 (12-12-2022) Transfer Out of ACS This section provides ACS Managers and Leads the procedures to follow when transferring a case out of ACS. Check ACS comments for recent taxpayer contact and check IDRS for recent payments or return posting. All locator research must be completed before sending the case to I7 if there has been no taxpayer contact in the last 12 months. IF AND THEN Comments indicate a response to the last LT/OL/LP and new address was provided No follow up action has been taken Check directory assistance for possible new phone listing. If new number located, reassign the case TOCN. Otherwise Issue OL/LT to new address. Leave case in I7. Comments indicate a response to the last LT/OL/LP and new address was provided Follow up action has been taken Continue with the transfer process. Note: Standalone MFT 35/65 account on ACS, input TOC0,,NC35. Note: BMF IBTF Accounts with an AAB of $25,000 or more will be transferred to the field. If there are delinquent returns, the taxpayer can be advised to file, but the account will go to the Field immediately. Exception: Cases with one or more module(s) containing an imminent CSED should not be transferred to the Field via ACS history code TFRO or IDRS cc ASGNI/ASNGB. If ACS cannot resolve, the case should be sent to the queue. An imminent CSED is classified as less than 8 months remaining on the CSED. Review all open account modules for open conditions that could prevent the case from transferring including certain freeze codes: Take the following action when the following freeze codes are identified. IF Freeze Code is Present AND THEN -W Bankruptcy/Litigation An open TC520cc084 is posted to the account Input history code TOR4,999,520/84 to ACS. -W Bankruptcy/Litigation An open TC520 with all other closing codes Input history code TOR4,90,Bank -Y OIC There is an unreversed TC480 on the modules Input history code TOR4,60,OIC -V Bankruptcy An Open TC 520 any closing code Input history code TOR4,90, Bank V- Refund Hold Credit on module Input history code OADT,60,FRZPND Before sending unresolved cases to the queue, a NFTL determination is required. See IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations. Be sure a warning of NFTL filing is evident on each module per IRM 5.19.4.5.2, Do Not File Decisions. Use the below chart for the appropriate action for TFRO or TFQU transfer: Note: All TFRO transfers must be completed by a Lead or manager for balance due accounts. Note: No accounts with an imminent CSED, expiring 8 months or less, should be transferred to the Field. These case should be transferred to the queue. IF AND THEN A payment has posted A balance remains that is under the tolerance amount, see IRM 5.19.1.2.6.1, Tolerance and Deferral - All Employees. Reassign the case TOC0. Issue LT33. Input NC09 on ACS. A payment has posted A balance remains that is above the tolerance amount, see IRM 5.19.1.2.6.1 , Tolerance and Deferral - All Employees and levy sources present Make levy determination per IRM 5.19.4.3.4, Levy Determination. A payment has posted A balance remains that is above the tolerance amount, see IRM 5.19.1.2.6.1 , Tolerance and Deferral - All Employees and no levy sources present Make NFTL determination per IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations. Input history code TFQU,AOTO7000. Decedent Account Real Property No correspondence input TFRO,AOTO6501 With correspondence input TFRO,AOTO6566 The taxpayer requests an IA The account exceeds ACS and ACSS dollar authority follow IRM 5.19.1.4.1.1, Account Actions on Referral/Redirects - ACS and ACSS Employees ST22 input TOI7,,TFRO Notice Status/ST24/ST64 input STAUP 2200 and reassign the account to 6541 on IDRS Note: Manager will notate AMS with the TFRO approval before transfer input. Taxpayer states Unable to Pay (Possible CNC). The account exceeds ACS and ACSS dollar authority in IRM 5.19.1.4.1.1 ,Account Actions on Referral/Redirects - ACS and ACSS Employees ST22 input TOI7,,TFRO Notice Status/ST24/ST64 input STAUP 2200 and reassign the account to 6541 on IDRS. Note: Manager will notate AMS with the TFRO approval before transfer is input. Cases meeting the bypass criteria No Revenue Officer (RO) assignment known and does not meet imminent CSED (8 months or less) ST22 input TOI7,,TFRO Notice Status/ST24/ST64 input STAUP 2200 and reassign the account 6501 on IDRS. Note: Manager will notate AMS with the TFRO approval before transfer is input. Request for assignment to a specific RO Approved by Group Manager TFRO,NNNNNNNN The N's represent the RO's assignment number Return is pending No balance due modules Extend F/U date by 21 days. Return has posted Balance due modules and available levy sources Make levy determination per IRM 5.19.4.3.4, Levy Determinations. Return has posted Balance due and no available levy sources Make NFTL determination per IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations. Input history code TFQU,AOTO7000. No return posted No balance due modules and account meets ASFR/6020b criteria IMF Cases: Reassign to ASFR per IRM 5.19.2.6.4.3, IMF Automated Substitute for Return Program (ASFR) Referrals. BMF Cases: If case meets 6020b processing as outlined in IRM 5.19.22.5.3.4, BMF Substitute for Return A6020(b) Program TDI and Reconsideration Referrals (Forms 940, 941, 943, or 944) - ACS Employees Only, input history code. TFRO,AOTO8600. Case will automatically be reassigned to S9. If case is over the 6020b processing input history code TFQU,AOTO7000. Case will automatically be reassigned TOS9. No return posted No balance due modules and does not meet ASFR/6020b criteria Do not extend the follow up date. Input TFQU,AOTO7000.

# I9 - Incoming Calls

5.19.5.8.5 (09-13-2024) I9 - Incoming Calls This is the default sign-in option ACS call center employees use to sign-on to the ACS system to indicate they are available to receive incoming phone calls. ACS employees should only sign-on to other function/unit inventories when scheduled by call center management.

# Procedures for Enforcement Inventory

5.19.5.9 (11-23-2020) Procedures for Enforcement Inventory This section provides procedures for the Enforcement functions. See IRM 5.19.5.5.1, Affordable Care Act (ACA) Shared Responsibility Payment (SRP) and ACS Case Processing, first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the enforcement procedures.

# E2 - Pre-Levy Processing

5.19.5.9.1 (10-28-2021) E2 - Pre-Levy Processing Balance due cases are assigned to E2 when a collection due process notice (LT11) is required prior to levy and was not issued systemically. If IDTHF alert is present on ACS, see IRM 5.19.5.5.2, Identity Theft Alert (IDTHF) and ACS Case Processing. E2 takes pre-levy actions specified in IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing, generally requesting an LT11, then reassigning the case to E3 with a 53-day follow-up to levy.

# E3- Systemic Levies

5.19.5.9.2 (05-02-2016) E3- Systemic Levies E3 inventory is used to house cases determined to be eligible for systemic levy. This inventory will be handled systemically only if otherwise directed by Headquarters.

# E4- Manual Levy Processing

5.19.5.9.3 (10-28-2021) E4- Manual Levy Processing E4 inventory is used to house cases determined to be ineligible for systemic levy by the ACS System. If IDTHF alert is present on ACS, see IRM 5.19.5.5.2, Identity Theft Alert (IDTHF) and ACS Case Processing. Manually reassigned by other call site employees who are not authorized to initiate a levy but who see that the notice requirements in IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing) and IRM 5.19.4.3.1, Pre-levy Requirements - E2 Processing, are met. All E4 accounts require manual processing. Process the inventory following E4 guidance found in IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing).

# E5 - Follow-up Systemic and Manual Levies

5.19.5.9.4 (11-23-2020) E5 - Follow-up Systemic and Manual Levies Cases are housed in this inventory for follow-up after issuance of a levy. See IRM 5.19.4.4.9, Levy Follow-Up . See IRM 5.19.4.3.12, Issuing Levies.

# E6 - Reserved

5.19.5.9.5 (11-23-2020) E6 - Reserved This is a reserved inventory.

# E7 - Continuous Wage Levy (CTLV)

5.19.5.9.6 (11-23-2020) E7 - Continuous Wage Levy (CTLV) If an account in E5 receives at least 2 payments within 90 days that account will be systemically reassigned to E7. This prevents the account from being closed systemically, when levy proceeds are being received. See IRM 5.19.4.4.6, Continuous Wage Levies - E7 Payment Processing, when working these cases.

# E8 - IDTHF-Manual Levy Processing

5.19.5.9.7 (10-02-2018) E8 - IDTHF-Manual Levy Processing This function unit contains accounts moved by headquarters from H7 that Identity Theft Program has deemed closed. These accounts have available levy source and we can pursue collection by taking enforcement action. These accounts should be worked following the procedures in IRM 5.19.5.9.3, E4 - Manual Levy Processing. Exception: When issuing a levy the account will not move to E5. The account should stay in E8 for levy follow-up, to avoid systemically moving back to H7 inappropriately.

# E9 - NFTL Determinations (Follow-Up to LT39)

5.19.5.9.8 (12-12-2022) E9 - NFTL Determinations (Follow-Up to LT39) ACS reassigns to E9 with a 25-day follow-up accounts with an aggregate assessed balance of $10,000 or more where the system generated an LT39, Reminder Notice. See IRM 5.19.5.4.10, Reminder Notices for more information about the Reminder Notice program. Employees GS-6 or higher (GS-8 if not in Compliance/Collection) are delegated authority to request NFTL. Refer to IRM 5.19.5.5.1, IMF - Shared Responsibility Payment (5000A) first if the account contains a MFT 35 Shared Responsibility Payment to determine how to proceed with the E9 procedures. When the case appears on the follow-up date, make a NFTL determination as stated in IRM 5.19.4.5.1, Notice of Federal Tax Lien Filing Determinations and be aware of when not to file a NFTL as stated in IRM 5.19.4.5.2, Do Not File Decisions. Generally, if there has been no personal taxpayer contact and the aggregate assessed balance specified is $10,000 or more, the determination will be to request NFTL by entering History Code FM10. Ensure warning of NFTL has been sent previously as stated in IRM 5.19.4.5.3.1, Before Filing NFTLs. The NFTL cannot be systemically generated if there is an unreserved TC470 on the account. If there is a TC 470 on the account and it is determined that the NFTL should be filed prepare Form 12636 manually. Cases often will show some taxpayer contact. Sometimes, case resolution may be imminent. The LT39 is issued based on the number of weeks after the latest written notice to the taxpayer, plus an expired follow-up date. There may have been taxpayer contact before or after the LT39 that affects whether a NFTL is appropriate. Do not file a NFTL if comments or history codes show taxpayer contact or a pending action suggesting the taxpayer is working with the IRS to resolve the account, and the deadline for the taxpayer's commitment has not elapsed. Do not file a NFTL if the aggregate assessed balance is below $10,000. Do not file a NFTL if the documentation shows that the case meets any criteria in IRM 5.19.4.5.2, Do Not File Decisions, or IRM 5.19.4.5.3, NFTL Filing Decisions. Otherwise, request a NFTL by entering History Code FM10. See IRM 5.19.4.6, Procedures for Filing NFTL, for additional instructions about NFTL, particularly situations requiring uncommon procedures. If the decision is not to file a NFTL, note the reason in comments. After making the NFTL determination, take the next action to resolve the case and reassign it from E9. Initiate other simultaneous enforcement actions if there is a levy source and no pending action resulting from a contact after LT39 issuance. Issue an LT11, if needed prior to levy and it meets the criteria in IRM 5.19.4.3.4, Levy Determination - (E3/E4 Processing) or issue a levy, if the criteria has been met. This decision is easier if the previously assigned function/unit was E2 where an LT11 was the next expected action, E3 where levy was the next expected action, or E5 where a subsequent levy was likely but enforcement usually can be pursued on cases reassigned from Contact, from Investigation locator units, or from R8. If an LT11 is issued, the system assigns the case to E3 with a 53-day follow-up. If a levy is requested, the system assigns the case to E5 with a 47-day follow-up. If there is no levy source or if the determination has been made not to take enforcement action at this time, then review documentation, take the next appropriate action, and reassign to the proper function/unit. Input a follow-up date consistent with deadline/action. Some examples are: IF THEN A phone number is available and prior telephone contact has not been attempted. Reassign case to CN for telephone contact. There is no phone number or telephone contact was previously attempted. Reassign case to I2 for locator research. I2 research has been completed and no telephone number is available. Reassign case to I4 for further locator research . I4 has been completed and case cannot be closed unable to locate or unable to contact. Follow instruction outlined in Exhibit 5.19.5-7, Field Queue Bypass Criteria. If TFQU criteria has been met input TFQU,AOTO7000. If TFRO criteria has been met input history code TOI7,,TFRO. Note: The case should not meet imminent CSED (8 months or less), see IRM 5.19.5.8.4, I7 - Transfer Actions Determination is not to file NFTL due to: Bankruptcy Decedent with no surviving spouse Decedent Sole Proprietor Reassign case to R4. If none of the above apply Reassign the case back to the function/unit it was in immediately prior to E9. A few cases will show activity after system reassignment to E9. If the taxpayer called or wrote in response to the LT39, the employee who took the call or processed the correspondence usually makes a NFTL determination and moves the case to another function/unit for follow-up based on the taxpayer contact. For cases left inadvertently in E9 after taxpayer contact, or where information other than a taxpayer contact posted after system assignment to E9, review documentation closely to determine the proper function/unit and follow-up date for the next action. Reassign the case as needed. For a case that an employee manually assigned to E9 the comments should show the next requested action after NFTL filing. If it does not show the next requested action and the next action is not apparent, or if the NFTL request was incorrect, reassign it to the originating function/unit with a next-day follow-up. To expedite their corrective action, consider calling the requestor or that employee's manager so the case can be TIN accessed.

# Hold Inventory

5.19.5.10 (01-27-2021) Hold Inventory This section provides procedures for the Hold function. Refer to IRM 5.19.5.5.1, IMF - Shared Responsibility Payment (5000A), first if the account contains a MFT 35, MFT 65 or both Shared Responsibility Payment module(s), prior to proceeding with the Locator procedures.

# H1 - Disaster Cases

5.19.5.10.1 (11-23-2020) H1 - Disaster Cases Depending on the severity and scope of a disaster, Headquarters Program Analysts may post Alerts on SERP outlining the appropriate guidelines to use when the IRS extends tax relief to taxpayers affected by a disaster. A -O freeze may be systemically set on taxpayer's accounts in the covered disaster area. The freeze causes the suppression of some Master File and most IDRS notices, and prevents new accounts from moving to ACS. Cases already on ACS receive a disaster (DST) indicator (based on the –O freeze from IDRS). This freeze prevents ACS from sending out systemic letters, NFTL, or levies (except LP68 levy release). ACS weekly processing extends the follow-up date to either the disaster end date or ten days after the system date (whichever is later). This prevents the accounts from appearing in the "Next Case inventory." ACS established a program that places disaster status on accounts based on the disaster zip code list prior to receiving official notification from IDRS. This helps to prevent unwanted case actions when a –O freeze is established. If the Disaster Relief Memorandum provides for individual assistance, Grant filing and payment relief to taxpayers located outside of the federally declared disaster memorandum, which self-identify as an affected taxpayer. For ACS Contacts on Disaster accounts follow IRM 5.19.1.5.8, Disaster/Emergency Relief. ACS Case Processing: Defer all enforcement activity and other case actions on taxpayers, who self-identify as impacted by the disaster, until the expiration of the declared disaster period as outlined in the Disaster Relief Memorandum. Suspend enforcement activity and other case actions for the length of the -O freeze period when the IRS decides to implement a systemic freeze (-O freeze, DST Alert) Release any levies issued on affected accounts (-O freeze). Include levies issued the date of the disaster and back 30 days. Reinstate installment agreements, without charging a user fee, when contacted by taxpayers who defaulted due to the disaster. Update next payment due cycle to the date the taxpayer promises to start making payments. Follow normal procedures for taxpayers who are unable to pay if the taxpayer says they cannot keep their agreement. Add a complete history to AMS, on why the user fee was waived. Resume Collection Activity at the expiration of the suspension of enforcement period (accounts with expired disaster end dates). Establish "soft contact" start-up procedures in the impacted disaster area by issuing an LT14 notice with 25-day follow up and then move to the next appropriate function as shown in the table below: IF AND THEN TDA /Combo Available Levy Source Reassign case to E2. Issue LT14. TDA /Combo No available levy source Available phone number Reassign case to CN. Issue LT14. TDA /Combo No available levy source or phone number Reassign case to I2. Issue LT14. TDI Available phone number Reassign case to CN. Issue LT14. TDI No available phone number Reassign case to I2. Issue LT14. Note: HQ may systemically issue the LT14 soft notices and move cases to the next appropriate function, to satisfy notice requirements when a disaster covers a significant geographical area and affects many taxpayers (requiring the establishment of a –O freeze), telephone contact is not required prior to resuming case actions. Note: If applicable, grant additional time to file based on the taxpayer's unique situation.

# H2 - HINF Exam Referral Cases

5.19.5.10.2 (11-23-2020) H2 - HINF Exam Referral Cases Refer to IRM 5.19.2.8.11, HINF - Referrals.

# H3 - HQ Hold Inventory

5.19.5.10.3 (05-02-2016) H3 - HQ Hold Inventory Headquarters' Accounts - No action should be taken on these accounts without contacting Headquarters.

# H4 - HQ Inventory

5.19.5.10.4 (05-02-2016) H4 - HQ Inventory Headquarters' Accounts - No action should be taken on these accounts without contacting Headquarters.

# Processing H7 Inventory – ACS Alert IDTHF Cases

5.19.5.10.5 (09-13-2024) Processing H7 Inventory – ACS Alert IDTHF Cases H7 function maintains cases where a levy was systemically blocked while in E3 or E4 functions due to setting of the Identity Theft Alert, IDTHF. The IDTHF alert is set when a specific TC 971, AC 5xx posts to IDRS. TC 971, 5xx codes that set the IDTHF alert on ACS are listed below. The presence of the IDTHF alert does not mean there is an active identity theft issue. In many cases the IDT issue has been resolved. 501: Taxpayer Initiated IDT Case Closure (Tax-Related) 504: Taxpayer self-identified IDT - no tax administration impact 505: IRS Data Loss Incidents 506: IRS identified IDT - Taxpayer not required to provide required ID Theft documentation, unless requested, and the IDT issue is resolved. 522: Tax-Related IDT - Initial Claim/Suspicion and Supporting Documents 524: Locking SSNs (IMF only) – Taxpayer Deceased 525: Employment Related Identity Theft. Note: Reverse TC 971, with action codes listed above, with input of TC 972 and the associated/applicable action code. The IDTHF alert will remain on the account even if the TC 971 AC 5XX is reversed. Do not move the case to the O function based on the IDTHF alert. See the next appropriate action in the chart in paragraph 4. Caution: If a TC 971 AC 522 is posted with the literal MISC>PPDSOPIP and no Form 14039 do not send to IDTVA, process as normal through ACS Determine if IDT is resolved and whether levy can be issued by researching ACS, AMS and IDRS using the following command codes SUMRY TXMOD ENMOD INOLES IRPTR IMFOL Note: : Remember CDP Rights and Third Party Contact Notification (LT11/LT40) requirements must be met before taking any enforcement action. Issue the appropriate letter but leave case in H7. Do Not Reassign Case. Refer to IRM 5.19.4.3.1, Pre-Levy Requirements - E2 Processing and IRM 5.19.5.14.1, Third Party Contact Notification Procedures for the requirements on CDP Rights and Third Party Contact Notification. Note: When processing H7 cases for levy action; do not reassign the case to E3/E5 for systemic levy processing. Manual input of history code LVXX to issue levy issuance is required; a systemic levy action is inappropriate on these accounts. Refer to IRM 5.19.4, Enforcement Actions . Take the next appropriate action using the If/And/Then chart below: If ... And ... Then ... Stand Alone TDI ASFR criteria is met per IRM 5.19.2.6.4.3, IMF Automated Substitute for Return Program (ASFR) Referrals Enter history code TFRO,,AOTO8000. Stand Alone TDI ASFR Criteria is not met Enter history code TOI5. Issue LT26. IDT TC 971 action codes are not related to ACS modules Not Applicable Make levy determination using IRM 5.19.4.3.4, E3/E4 – Levy Determinations. Document AMS with research done and actions taken. Only a TC 971 AC 524 on the account No returns filed after the year of death Example: Research returns based on year income was earned, not the due date of the return. i.e. TP died in 2019, the tax year after would be TY2020. Reassign case to TOR4,01,971524. Document AMS and include statement Not IDT issue - TC971, AC 524 only Deceased. Only a TC 971 AC 524 on the account Returns filed after the year of death Example: Research returns based on year income was earned, not the due date of the return. i.e. TP died in 2019, the tax year after would be TY2020. Reassign case to TOO9,01,FRMH7. Document AMS with research done and actions taken. Include statement, Tax return filed after year of the date of death. IDT may be involved- case reassigned to O9 TC 971, AC 522 other than PNDCLM is posted No TC 971, AC 501, 504, 506 or TC972 AC 522 NOIDT or NORPLY posted for the same tax year. Reassign the account to TOO9,01,FROMH7. Document AMS with the research done and actions taken. Include statement, Working H7 inventory TC 971, AC 522 posted to account and not yet resolved – case being reassigned to O9 TC 971, AC 522 PNDCLM posted PNDCLM is less than 120 daysand no TC 971, AC 501, 504, 506 or TC 972 AC 522 NOIDT or NORPLY posted for the same tax year. Reassign case to V1. TC 971, AC 522 PNDCLM posted PNDCLM is greater than 120 days Take next action on case. TC 971, AC 522 posted Closing TC 971, AC 501, 504, 506 or TC 972 AC 522 NOIDT or NORPLYposted Make Levy Determination using IRM 5.19.4.3.4, Levy Determination - (E3/E4 – Processing) Document AMS with research done and actions taken. Include whether to issue levy if final notice and third party contacts have been met. Only TC 971 AC 506 is posted TC 971 AC 506 has literal WI PRP and no other TC 971 AC 501/506 posted Reassign case to TOO9,01,FRMH7. Document AMS with research done and actions taken. TC 971 AC 506 is posted TC 971 AC 501 or AC 506 without literal WI PRP also posted IDT issue has been resolved. Make Levy Determination using IRM 5.19.4.3.4, Levy Determination - (E3/E4 – Processing) Document AMS with the research and actions taken. Be sure to indicate the IDT issues has been resolved with the applicable TC971 AC 50x (x= 501 or 506). Indicate if levy and/or lien actions have been taken. TC 971AC 505, AC 524, and AC 525 posted Not Applicable Make levy determination using IRM 5.19.4.3.4, Levy Determination - (E3/E4 – Processing) Document AMS with research done and actions taken. Include whether to issue levy if final notice and third party contacts have been met. No open ID Theft issue No productive levy sources; Document AMS IDTHF resolved Reassign case to TOI4.

# Processing H8 Inventory - ACS Alert IDTHF Cases

5.19.5.10.6 (09-13-2024) Processing H8 Inventory - ACS Alert IDTHF Cases H8 function maintains cases where a NFTL was systemically blocked while in the E9 function due to the Identity Theft alert, IDTHF, being set. The IDTHF alert is set when a specific TC971 AC 5xx posts to IDRS. The presence of the IDTHF alert does not mean there is an active identity theft issue. In many cases the IDT issue has been resolved. TC971, AC 5xx codes that set the IDTHF alert on ACS are: 501: Taxpayer Initiated IDT Case Closure (Tax-Related) 504: Taxpayer self-identified IDT - no tax administration impact 505: IRS Data Loss Incidents 506 IRS identified IDT - Taxpayer not required to provide required ID Theft documentation, unless requested, and the IDT issued is resolved. 522 Tax-Related IDT - Initial Claim/Suspicion and Supporting Documents\ 524: Locking SSNs (IMF only) - Taxpayer Deceased 525: Employment Related Identity Theft. Note: Reverse TC971, with action codes listed above, with input of TC972 and the associated/applicable action code. The IDTHF alert will remain on the account even if the TC 971 AC 5XX is reversed. Do not move the case to the O function based on the IDTHF alert. See the next appropriate action in the chart in paragraph 4. Caution: If a TC971 AC522 is posted with the literal MISC>PPDSOPIP and no Form 14039 do not send to IDTVA, process as normal through ACS. Determine if IDT is resolved and whether NFTL can be filed by researching ACS, AMS and IDRS using the following command codes: SUMRY TXMOD ENMOD INOLES IRPTR IMFOL Note: When conducting research, if it is determined the IDT TC 971 AC 5XX are not related to the ACS modules, proceed with lien determination. Refer to IRM 5.19.5.9.8, E9 - NFTL Determinations (Follow-up to LT39). Caution: If a lien is issued and simultaneous enforcement actions are taken due to an available levy source, take caution to ensure the levy source belongs to the taxpayer (CC IRPTR). Document AMS with the research and all actions taken. Take the next appropriate action using the If/And/Then chart below: Caution: Do not reassign the case to E9 inventory for systemic lien processing. Manual lien issuance is required. If And Then Stand-alone TDI ASFR criteria is met per IRM 5.19.2.6.4.3, IMF Automated Substitute for Return Program (ASFR) Referrals Enter history code TFRO,,AOTO8000. Stand-alone TDI ASFR Criteria is not met Enter history code TOI5. Issue LT26. IDT TC 971 action codes are not related to ACS modules Not Applicable Proceed with lien determination. Follow IRM 5.19.5.9.8, E9 - NFTL Determinations (Follow-up to LT39). If a lien is issued and simultaneous enforcement actions are taken due to an available levy source, take caution to ensure the levy source belongs to the taxpayer (CC IRPTR). Document AMS with the research and all actions taken. Only a TC 971 AC 524 on the account No returns filed after the year of death Example: Research returns based on year income was earned, not the due date of the return. i.e. TP died in 2019, the tax year after would be TY2020. Process the case as decedent case following IRM 5.19.5.7.4.2, Decedent. Reassign case to TOR4,01,971524. Document AMS and include statement, Not IDT issue - TC971 AC 524 only Deceased. Only a TC 971 AC 524 on the account Returns filed after the year of death Example: Research returns based on year income was earned, not the due date of the return. i.e. TP died in 2019, the tax year after would be TY2020. Reassign case to TOO9,01,FRMH8. Document AMS with research done and actions taken. Include statement, Tax return filed after year of death. IDT may be involved - case reassigned to O9. TC 971 AC 522 other than PNDCLM is posted No TC 971 AC 501, 504, 506, or TC 972 AC 522 NOIDT or NORPLY posted for the same year Reassign the case to TOO9,01,FRMH8. Document AMS with research done and actions taken. Include statement, Working H8 inventory TC971 AC 522 posted to the account and not yet resolved - case being reassigned to O9. TC 971 AC 522 PNDCLM is posted PNDCLM is less than 120 days and no TC 971, AC 501, 504, 506 or TC 972 AC 522 NOIDT or NORPLY posted for the same tax year Reassign case to V1. TC 971 AC 522 PNDCLM is posted PNDCLM is greater than 120 days Take next action on case. TC 971 AC 522 is posted TC 971, AC 501, 504, 506 or TC 972 AC 522 NOIDT or NORPLY posted for the same year Proceed with lien determination. Follow IRM 5.19.5.9.8, E9 - NFTL Determinations (Follow-up to LT39). If a lien is issued and simultaneous enforcement actions are taken due to an available levy source, take caution to ensure the levy source belongs to the taxpayer (CC IRPTR). Document AMS with the research and all actions taken. Only TC 971 AC 506 is posted TC 971 AC 506 has literal WI PRP and no other TC 971 AC 501/506 posted Reassign case to TOO9,01,FRMH8. Document AMS with research done and actions taken. IDT may be involved - case reassigned to O9. Only TC 971 AC 506 is posted TC 971 AC 501 or AC 506 without literal WI PRP also posted IDT issue has been resolved. Follow IRM 5.19.5.9.8, E9 - NFTL Determinations (Follow-Up to LT39). If a lien is issued and simultaneous enforcement actions are taken due to an available levy source, take caution to ensure the levy source belongs to the taxpayer (CC IRPTR). Document AMS with the research and actions taken. Be sure to indicate the IDT issues has been resolved with the applicable TC971 AC 50x (x= 501 or 506). Indicate if lien and/or levy actions has been taken. TC 971 AC 505, AC 524 or AC 525 is posted There was no IDT issue or claim was not received Follow IRM 5.19.5.9.8, E9- NFTL Determinations (Follow-up to LT39) to determine if a lien should be filed. If a lien is issued and simultaneous enforcement actions are taken due to an available levy source, take caution to ensure the levy source belongs to the taxpayer (CC IRPTR). Document AMS with the research and actions taken.

# ACS Text Chat and ACS Chatbot Overview

5.19.5.11 (09-13-2024) ACS Text Chat and ACS Chatbot Overview ACS Text Chat was implemented November 2017 to provide general assistance for taxpayers who receive certain ACS notices, visit certain irs.gov webpages or are routed out of the Online Payment Agreement (OPA) application when attempting to establish a payment plan. The goal of text chat is to direct taxpayers to available online or self-help tools in lieu of calling into the ACS toll free lines. ACS Text Chat uses the eGain application as its platform. Users obtain access to the eGain application through a request on the BEARS application. The eGain application includes "Quick Responses" and "Quick Links" to assist employees with responses. Employees can edit them to respond to taxpayer specific questions or formulate their own responses as needed. Initially, ACS Text Chat was only Unauthenticated however Authenticated Text Chat was added for the OPA application in June 2019. They are defined as follows: Unauthenticated Text Chat: Employees do not have access to taxpayer information and cannot access the taxpayer's account. Employees can respond to general inquires and provide alternative online options to taxpayers to assist them in meeting their tax obligations. Additionally, the eGain application masks taxpayer identification numbers (TINs) to ensure taxpayer data is secure. Authenticated Text Chat: Employees can provide responses to specific questions based on OPA route out codes (the reason they were unable to complete the transaction on OPA) after the taxpayer authenticates through the Secure Access eAuthentication application. Refer to IRM 21.2.1.57, Online Payment Agreement (OPA) for IMF Debts and IRM 21.2.1.58.1, Secure Access eAuthentication. Assistors provide a link to the taxpayer to route them to the Secure Access application where they log in. Once they are authenticated, they are routed back to the same assistor on eGain. If the taxpayer fails authentication, they will be routed back to the assistor but can only be offered unauthenticated chat. Chatbot was implemented on the English and Spanish versions of the "Payments" and Additional Information on Payment Planswebpages in December 2021 and was expanded in August 2022 to include TaxPro webpages. Valid Tax Professionals will escalated to a live assistor who will offer a call back. Chatbot does not have the ability to authenticate the taxpayer but provides taxpayers with self-help options to resolve common collection issues including: How to make One-Time Payments Payment Plan Options Financial Relief Other topics including Forms, Notices, and General Collection Questions. Tax Professionals Chatbot includes an option for taxpayers to escalate to a live text chat assistor. Follow guidance in IRM 5.19.5.11.1, Processing Unauthenticated Chats from the Notice, Spanish, International, Payments, and TaxPro Queues (escalated from Chatbot) to process the escalated chats. Online Account (OLA) Chatbot was implemented May 2023 for English and Spanish taxpayers using OLA who meet certain collection criteria. OLA Chatbot includes an option for taxpayers to escalate to a live assistor and has the capability of being authenticated. Follow guidance in IRM 5.19.5.11.3, Processing Chats from Online Account (OLA), to process the escalated chats. There are eight queues (text chat entry points) for ACS Text Chat on the eGain application as follows: Note: Only OPA and OLA Chats can be authenticated Queue Description Notice Queue Entry point for chats from various ACS letters "Understanding Your Notice" webpages such as LT16, LT24, LT38, LT39 and 5972C. The 5972C letter was originally developed for use in the pilot and is like the LT16 letter. International Queue Entry point for chats from the "Understanding your International 5972C Notice" . The queue will be serviced by International Assistors in the Philadelphia Campus. OPA Queue Entry point for chats from the Online Payment Agreement Application (OPA) resulting when taxpayers receiving various errors while trying to input a payment plan using OPA. This queue allows for authenticated chat. Payments Queue Entry point for chats escalated from the SBSE Chatbot from various irs.gov webpages such as: "Additional Information on Payment Plans" and "Payments" . TaxPro Queue Entry point for chats escalated from the SBSE Chatbot from various irs.gov webpages such as: "Additional Information on Payment Plans" , "Payments" and "Tax Professional" webpages. Spanish Queue Entry point for chats from the Spanish versions of Notice pages or escalated from Chatbot on the Spanish version of the "Payments" and "Additional Information on Payment Plans" webpages. In addition, assistors can transfer chats to the Spanish queue at the taxpayer's request. Chats are serviced by assistors in the bi-lingual POD. OLA Queue (English) Entry point for English chats escalated from OLA Chatbot for collection related questions. This queue allows for authenticated chat. OLA Queue (Spanish) Entry point for Spanish chats escalated from OLA Chatbot for collection related questions. This queue allows for authenticated chat. Chats are serviced by assistors in the bi-lingual POD. General guidance for all text chats are as follows: Greet the taxpayer when connected. For unauthenticated chats use the "Unauthenticated Greeting" which includes the disclaimer advising taxpayers not to enter their sensitive information into the chat window. Use the "Authenticated Greeting" quick response only after authenticating a chat. This greeting is programmed to input the assistor's name and badge number when selected. Note: When completing your BEARS for text chat access document in the special instruction field how you would like your name to appear. These are the options on how your name can appear in text chat: First initial and last name and your 10-digit (SmartID Card) Personal Identification (PID) Number or your position (e.g. Contact Representative) and Last Name with your 10-digit (SmartID Card) PID Number. Providing a formal title such as Mr., Mrs., or Ms., is not required but may be permissible if the employee elects along with Last Name and 10-digit (SmartID Card) PID. Generally, assistors should use the "Quick Links" and "Quick Responses" in eGain whenever possible to ensure consistency, however assistors can edit or create their own quick responses when needed to quickly answer recurring taxpayer questions if response or link is not already available. If a taxpayer is asking about requirements for an installment agreement, the assistor should alert the taxpayer about user fees and if necessary, provide a breakdown of the user fee amounts by agreement type. Assistors should always provide the "Save Transcript" quick response to taxpayers prior to closing the chat. This will give taxpayers instructions on how to print and/or save their chat transcript. Suicide/Bomb/Other Threats for Authenticated chats: Assistors should notify their manager for any suicide, bomb or other threats following guidelines in IRM 1.4.19.4.6.4, Suicide Threats and IRM 1.4.19.4.6.3, Telephone Threat Procedures. Suicide/Bomb/Other Threats for Unauthenticated chats: Assistors will attempt to secure the taxpayers phone number or other information that can be used to track the taxpayer. They should try to call the taxpayer and then follow the guidelines above. Currently, there is not a method to track an unauthenticated user. Before any chat can be closed as complete, you must select one of the three available resolution codes. Only one code should be selected. Case Resolved/Call Deflected: Taxpayer was provided alternative options to calling into ACS toll free or all actions were completed to resolve the taxpayer's issue. Disconnect: Taxpayer was disconnected from the chat before an assistor can provide any alternative options to resolve their issue or their questions were not answered before being disconnected. TP Will Call/Case Not Resolved: Taxpayer was referred to ACS toll free line as their issue was beyond scope or taxpayer request toll free number. If taxpayer was referred to another area, the case should be closed as Case Resolved.

# Processing Unauthenticated Chats from Notice, Spanish, International, Payments, and TaxPro Queues (escalated from Chatbot)

5.19.5.11.1 (09-13-2024) Processing Unauthenticated Chats from Notice, Spanish, International, Payments, and TaxPro Queues (escalated from Chatbot) Text chats from these queues will be unauthenticated except Spanish Text Chats transferred from the OPA Queue. Chats escalated from the Chatbot will include the knowledge articles the Chatbot provided to the taxpayer as part of the chat conversation. Chats from the International Queue will be serviced by International ACS Assistors in the Philadelphia Campus. Due to calling charges International taxpayers incur, they must be offered a call back if necessary to resolve the account inquiry/issue. If the taxpayer accepts a call back offer, request the taxpayer's phone number via chat, and follow normal disclosure guidelines for the outcall. Refer to IRM 5.19.5.4.13, ACS and Disclosure and IRM 5.19.5.4.12.1, Outgoing Contacts for ACS, for disclosure and contact guidelines. Make up to two attempts to call and close the chat once the taxpayer answers the call. Use available "Quick Responses" and "Quick Links" to encourage taxpayers to use available online options in lieu of calling into the ACS Toll Free line. You may need to create new or edit existing responses based on questions asked. Chats from Tax Professionals escalated from Chatbot should have confirmed they are a valid POA and have a F2848 on file or can send one. Use the chart below to take the following actions for a call back: If And Then POA has valid F2848 on file Is available to take call Secure POA name and phone number. Make up to two attempts to call. If they answer, refer to IRM 5.19.5.4.13, ACS and Disclosure and IRM 5.19.5.4.12.1, Outgoing Contacts for ACS, for disclosure and contact guidelines and close chat. If they do not answer, leave a message referring them to the TaxPro irs.gov webpage. POA has F2848 on file Is not available to take call Schedule call back for a time within your tour of duty. Secure POA name and phone number. Make two attempts to call at the scheduled time. If they answer, refer to IRM 5.19.5.4.13, ACS and Disclosure and IRM 5.19.5.4.12.1, Outgoing Contacts for ACS, for disclosure and contact guidelines. If they do not answer, leave a message referring them to the TaxPro irs.gov webpage. POA does not have F2848 on file but can send one Is available to take a call now Provide efax number or DUT link and access code and ask POA to send their F2848. Once F2848 secured, refer to IRM 5.19.5.4.13, ACS and Disclosure, for disclosure guidelines. POA does not have F2848 on file but can send one Is not available to take a call now Schedule a call back for a time within your tour of duty. Secure the POA name and phone number. Make two attempts to call at the scheduled time. If they answer, provide efax number or DUT link and access code and ask POA to send F2848. Once document is received, refer to IRM 5.19.5.4.13, ACS and Disclosure and IRM 5.19.5.4.12.1, Outgoing Contacts for ACS, for disclosure and contact guidelines. If they do not answer, leave a message referring them to the TaxPro irs.gov webpage. Use standard IRM guidelines from IRM 5.19.1, Balance Due, IRM 5.19.5 , ACS Inventory, and IRM 5.19.19, Campus Collection International Case Processing (CCICP), to provide responses to taxpayers' or Tax Professionals' questions.

# Processing Online Payment Agreement (OPA) Chats - Unauthenticated and Authenticated

5.19.5.11.2 (03-03-2025) Processing Online Payment Agreement (OPA) Chats - Unauthenticated and Authenticated Initially, all OPA chats will begin as unauthenticated. Assistors should attempt to assist the taxpayer in an unauthenticated session if possible. If it becomes necessary to access the taxpayer's account, then use the chart in paragraph five (5) to authenticate the taxpayer. Authority was granted under Digital Identity Risk Assessment (DIRA) TDC-Authenticated Web Chat approved February 27, 2020 to take the following actions during Authenticated OPA Chats following existing guidelines in IRM 5.19.1, Balance Due, IRM 5.19.2, Individual Master File (IMF) Return Delinquency, and this IRM 5.19.5, ACS Inventory. Assistors should encourage taxpayers to use online tools when available to advise of increased user fee amounts when a taxpayer opts to have the assistor input the installment agreement. Actions to take on Authenticated OPA Chats Providing total balances owed Notifying taxpayer which returns need to be filed Closing open Tax Delinquency Inquiries (TDIs) using either over 6 year rule or no filing requirements Notifying taxpayers of open conditions on their account Advising taxpayers they can submit completed returns using efax or text chat attachments (Returns will be secured and forwarded for processing using guidelines in IRM 5.19.2.6.4.6.12, IMF Response with Original Return Establishing installment agreements (except when a financial analysis is needed) Entering/Revising Direct Debit Installment Agreement requests using Form 433D or Quick Response as written (Pending Treasury Approval). Taxpayers must respond with their consent using their name and last four digits of the social security number. Moving misapplied payments Revising installment agreements including suppression of skip payments Reinstating installment agreements Updating addresses and phone numbers Updating account histories and follow up dates Sending EUP account transcripts if taxpayers cannot access Get It Transcripts. These will be mailed to the address of record Attachment options are available for the following documents in authenticated chat. Documents that the taxpayers can attach to the chat and submit to the assistor are: Delinquent tax returns Form 433D Direct Debit Installment Agreement which includes lines to list the direct debit account information Form 9465 Installment Agreement Request Form 2159 Payroll Deduction Installment Agreement Payment Tracer Information: copy of front and back of the taxpayer's check to move misapplied payments Note: The system will allow any document to be attached. The list above represents the types of documents that would be expected from OPA queue. If you receive documents other than those listed, use relevant IRM guidelines to refer the taxpayer and/or forward the forms to the appropriate area. There is no authorization for ACS assistors to attach any documents to chats and send to the taxpayer. Note: Due to "Identity Theft Issues" , TDS transcripts must only be sent by mail. IRM 21.2.3.5.3, Selecting a Delivery Method, and IRM 21.2.3.5.3.3, Internal IDRS Transcripts for All Callers. To authenticate a taxpayer, take actions using the If/Then chart below: If Then Review of Account is Needed Forward the Secure Access eAuthentication link to the taxpayer Taxpayer passes authentication their data will pass to eGain Access the account on IDRS. Ensure the names match or confirm they are a spouse on the account. If they do not match and the person online seems to be a third party who is not approved to provide account information for a taxpayer, then discontinue the chat. If they match, then research the taxpayer's account to respond to their questions Use the appropriate quick responses and links from the guidelines to respond. Taxpayer does not pass authentication Taxpayer will be redirected back to the assistor where unauthenticated chat can be offered. If the taxpayer agrees to unauthenticated chat, use the appropriate quick responses and links from the guidelines in the next chart to respond to their general questions. Beginning September 2023, Power of Attorneys (POA) inputting payment plans on OPA will also be routed out to a live assistor if they receive one of the VBD codes we service shown in Chart 7 below. Please follow the callback process outlined in IRM 5.19.5.11.2, Processing Unauthenticated Chats from Notice, Spanish, International, Payments, and TaxPro Queues (escalated from Chatbot) to handle the POAs routed out from OPA. Take actions based on the route out code received on eGain using the chart below: The Error Code is And Chat is Then EN-OPA-11 means system error/IDRS or command code down Note: various VBD error codes can enter from this error page including VBD000 Either unauthenticated or authenticated Follow IRM 5.19.5.4.12, Telephone Techniques and Communication Skills for IDRS downtime procedures to advise the taxpayer to try again in two hours. During IDRS annual downtime, provide timeframes to taxpayer from SERP Alerts. Check EPSS Communications page for any other outages and inform the taxpayer as applicable Provide the taxpayer "Save Transcript" instructions. Select appropriate resolution code and close chat. EN-OPA-34 means taxpayer has existing TC971 ac043 or TC972 ac043 in the last 12 months or request does not meet streamline criteria Note: various VBD error codes can enter from this error page including VBD008 Unauthenticated Use available quick responses and links to respond to taxpayers' questions. If taxpayer wishes to call in, advise them we are experiencing high call volumes on our toll-free lines, so we cannot gauge their estimated wait time. Advise taxpayers they can make payments toward their balance to reduce penalty and interest accruals by using Direct Pay. Provide the taxpayer "Save Transcript" instructions. Select appropriate resolution code and close chat. EN-OPA-34 means taxpayer has existing TC971 ac043 or TC972 ac043 in the last 12 months or request does not meet streamline criteria Authenticated Research IDRS and determine the minimum acceptable monthly payment the taxpayer will need to propose to meet streamline criteria and provide the amount to the taxpayer. If the taxpayer responds they can pay the minimum amount monthly, advise them to return to OPA and input the new or higher amount. If the taxpayer responds they cannot pay the minimum monthly amount, advise them to mail in the forms 9465 and 433F, Collection Information Statement (CIS) using the appropriate quick response. If the taxpayer wishes to call in, advise them we are experiencing high call volumes on our toll-free lines, and we cannot gauge their estimated wait time. Advise taxpayer they can make payments toward their balance to reduce penalty and interest accruals by using Direct Pay. Provide the taxpayer "Save Transcript" instructions. Select appropriate resolution code and close chat. VBD003, VDB009, VBD013, VBD038, VBD042, VBD056, VBD058 mean taxpayer has an open condition on their account that makes them ineligible for OPA Unauthenticated Provide "Open Conditions" quick response to taxpayers and notify them it makes them ineligible for OPA. Probe the taxpayer to confirm they are aware of any conditions being on their account. Example: bankruptcy, Innocent Spouse, Combat Zone, Pending Claims Use the appropriate IRM guidelines based on the condition to provide guidance to the taxpayer. Advise taxpayer they can make voluntary payments toward their balance using Direct Pay to reduce penalty and interest accruals. Provide taxpayer "Save Transcript" instructions. Select appropriate resolution code and close chat. VBD003, VDB009, VBD013, VBD038, VBD042, VBD056, VBD058 mean taxpayer has an open condition on their account that makes them ineligible for OPA Authenticated Research the taxpayer's account. Provide taxpayer with specific research results on the account such as there is an open bankruptcy (VBD009), combat zone (VBD013), innocent spouse (VBD038/VBD042) or pending claim condition (VBD058). Follow appropriate IRM guidelines based on specific VBD code. Advise taxpayer they can make voluntary payments toward their balance using Direct Pay to reduce penalty and interest accruals. Provide taxpayer "Save Transcript" instructions. Select appropriate resolution code and close chat. VBD010 (CSED), VBD053 (MFREQ) and VDB064 (X-ref Del Ret) Unauthenticated Cases should be authenticated as actions need to be taken before a payment plan can be input. VBD010 Collection Statute Expiration Date (CSED) Note: Taxpayer submitted payment plan that wouldn not be paid within CSED expiration Authenticated Follow guidelines in IRM 5.19.1.6.4.1, Determining Appropriate IA, if the payment they propose will not full pay within the CSED (NSIA) If an IA can be done, notify taxpayer you can input payment plan and advise of additional user fee. Provide "Save Transcript" quick response. Input resolution code and close chat. VBD014 mean assigned to Revenue Officer Unauthenticated Advise taxpayer their account is assigned to a Revenue Officer, and they should contact them directly. Ask if there are any other questions. Provide "Save Transcript" quick response. Select resolution code and close chat. VBD014 mean assigned to Revenue Officer Authenticated Research the taxpayer's account. Provide the assigned Revenue Officer's information. Provide the "Save Transcript" quick response. Select resolution code and close chat. VBD050 Bal Due Restriction Unauthenticated Advise taxpayer there is a condition on their account that makes them ineligible to use the online application. Provide taxpayer option to submit Form 9465/433F by mail and provide links to forms and address to mail in. Notify taxpayer you can authenticate to see if you can manually input the payment plan however mention the user fees will be higher. If taxpayer says yes, follow authenticated directions below. If taxpayer says no, provide them with the "Save Transcript" quick response. Ask taxpayer if there is anything else you can help with. Choose appropriate resolution code and close chat. VBD050 Bal Due Restriction Authenticated Research the taxpayer's account. Identify the balance due and provide to the taxpayer. If the taxpayer account is streamline and does not need a Form 433F proceed to inputting manual installment agreement. Notify the taxpayer of any increase in the user fee for manual input. Ask taxpayer if there is anything else they need. If the taxpayer doesn't meet streamline, advise them they can submit Form 9465 and Form 433F by mail and provide links to forms and address to mail in. Provide "Save Transcript" quick response. Choose appropriate resolution code and close chat. VBD053 (MFREQ) Authenticated Research taxpayer account. MFREQ modules taxpayer has liability on. Notify taxpayer they can wait two weeks and try OPA again. Provide the "Save Transcript" quick response. Input resolution code and close chat. VBD055, VBD054, VBD049 mean restricted penalties and interest Unauthenticated Advise taxpayer there is condition on their account that makes them ineligible to use the online application. Notify the taxpayer they can complete and mail forms 9465 and 433F. Provide links to the forms and address to mail in. Notify taxpayer you can authenticate to see if you can manually input the payment plan however mention the user fees will be higher. If taxpayer says yes, follow authenticated directions below. If taxpayer says no, provide them with the "Save Transcript" quick response. Ask taxpayer if there is anything else you can help with. Choose appropriate resolution code and close chat. VBD055, VBD054, VBD049 mean restricted penalities and interest Authenticated Research the taxpayer's account. Identify the balance due and provide to the taxpayer. If taxpayer account is streamline and does not need a form 433F proceed to inputting a manual installment agreement. Notify the taxpayer of the manual user fee. If the taxpayer does not meet streamline, advise them to mail in the forms 9465 and 433F, Collection Information Statement (CIS) using the appropriate quick response. Ask taxpayer if there is anything else they need. Provide "Save Transcript" Quick response. Choose appropriate resolution code and close chat. VBD063 and VBD096 mean return delinquent account/return due not filed Unauthenticated Provide appropriate Quick response to taxpayer notifying them of missing returns. Probe taxpayer to identify if they are aware of any missing returns. If so, tell taxpayer to file missing returns and wait six to eight weeks for processing to try OPA again or to mail Form 9465 and Form 433F in with missing return(s) if necessary. Provide links for forms, mailing addresses or Get It Transcripts based on taxpayer needs. If not, authenticate taxpayer and research account to identify missed returns. Advise taxpayer they can make voluntary payments toward their balance using Direct Pay to reduce penalty and interest accruals. Provide taxpayer "Save Transcript" instructions. Select appropriate resolution code and close chat. VBD063 and VBD096 mean return delinquent account/return due not filed Authenticated Research taxpayer account to determine which returns are delinquent. If there is not a filing requirement, then close the TDI and advise the taxpayer to wait two weeks then go back into OPA to establish IA. If liable, provide link to access wage and income information and where to file along with the appropriate IA request form. Advise taxpayer they can make voluntary payments toward their balance using Direct Pay to reduce penalty and interest accruals. Provide taxpayer "Save Transcript" instructions. Select appropriate resolution code and close chat. VBD064 (X-ref Del Ret) Authenticated Research taxpayer account to identify x-ref return delinquency. If applicable, notify taxpayer to file missing return or close if return not needed. If TDI closed notify TP to wait two weeks and try OPA again or manually input the IA after notifying taxpayer of additional user fees. Provide "Save Transcript" quick response. Input resolution code and close chat. VBD004 and VBD066 mean taxpayer balance out of scope for OPA Unauthenticated Provide appropriate quick response notifying taxpayer their balance is out of scope. Notify taxpayer they can make a lump sum payment or installment agreement, using Direct Pay, to reduce the balance owed to bring it under $50,000. Then wait a few weeks and try OPA again. If taxpayer indicates they owe over $100,000, advise them they may be able to use OPA to establish a short-term payment plan of up to 180 days if no prior short-term payment plan or installment agreement was granted or full pay their liability today. If the taxpayer cannot make lump sum payment to reduce the balance, enter into a short-term agreement or full pay, then advise them to complete Form 9465 and Form 433F and mail to the address on their notice. Advise taxpayer they can make voluntary payments toward their balance using Direct Pay to reduce penalty and interest accruals. Provide taxpayer "Save Transcript" instructions. Select appropriate resolution code and close chat. VBD004 and VBD066 mean taxpayer balance out of scope for OPA Authenticated Research the taxpayer's account to determine the total balance due. If the taxpayer owes more than $50,000, advise taxpayer they can make a lump sum payment using Direct Pay, then wait a few weeks and try OPA again. If they owe over $100,000 advise they may be able to use OPA to establish a short-term payment plan of up to 180 days if no prior short-term payment plan was granted, or full pay their liability today. If the taxpayer cannot make a lump sum payment to reduce the balance, enter into a short-term agreement or full pay, then advise them to complete Form 9465 and Form 433F and mail to the address on their notice. Advise taxpayer they can make voluntary payments toward their balance using Direct Pay to reduce penalty and interest accruals. Provide taxpayer "Save Transcript" instructions. Select appropriate resolution code and close chat. VBD206, VBD204, VBD203 mean pre-assessed Unauthenticated Ask the taxpayer when they submitted their return. Advise the taxpayer it can take six to eight weeks for their return to post. Advise the taxpayer they can wait until after this timeframe and try OPA again or Advise the taxpayer they can submit forms 9465 or 433D by mail and provide links to forms and address to mail in. Ask the taxpayer if there is anything else we can do. Provide the "Save Transcript" quick response. Select appropriate resolution code and close chat. VBD206, VBD204, VBD203 mean pre-assessed Authenticated Research the taxpayer's account. Identify the balance due and provide to the taxpayer. If taxpayer account is streamline and does not need a Form 433F proceed to inputting a manual installment agreement. Notify the taxpayer of the increase in user fee for manual input. If the taxpayer doesn't meet streamline, advise them they can submit forms 9465 and 433F by mail and provide links to forms and address to mail in. Ask taxpayer if there is anything else they need. Provide "Save Transcript" Quick response. Choose appropriate resolution code and close chat. VBD259, VBD059 mean Private Collection agency Unauthenticated Advise taxpayer the account was assigned to a private collection agency and provide the link. Ask taxpayer if there are any other questions. Provide "Save Transcript" response. Select appropriate closing code and close chat. VBD259, VBD059 mean Private Collection agency Authenticated Research taxpayer's account. Advise taxpayer of appropriate private collection agency information. Inform taxpayer you can't take any actions on their case. Provide "Save Transcript" quick response. Input resolution code and close chat.

# Processing Chats from Online Account (OLA)

5.19.5.11.3 (12-19-2023) Processing Chats from Online Account (OLA) ACS Chatbot was added to the IRS.gov Online Account (OLA) application with the capability of escalating to a live assistor for accounts in certain IDRS balance due, collection, or installment agreement (IA) statuses. IDRS status codes include 20, 21, 22, 24, 56, 58, 60, 61, 63, and 64. Taxpayers select the "Representative" option to be routed to a live assistor on the e-Gain platform. Once a taxpayer is assigned to an assistor, they receive a message to select the Continue button to authenticate their chat, however the taxpayer can bypass automatic authentication. If the taxpayer does not authenticate the assistor should encourage the taxpayer to scroll back and select the continue button so the assistor can respond to case specific questions. If the taxpayer refuses, the assistor can only provide general information. If the taxpayer cannot go back to authenticate, the assistor can attempt to use the mid-authentication process similar to the process used for Online Payment Agreement (OPA) chats outlined in paragraph 5 of IRM 5.19.5.11.2, Processing Online Payment Agreement (OPA) Chats - Unauthenticated and Authenticated. If the taxpayer cannot be authenticated the assistor can only provide general responses. Note: Although OLA chats are automatically authenticated, taxpayers accounts should only be accessed if needed to resolve the chat inquiry. Authority was granted under Digital Identity Risk Assessment (DIRA) TDC-Authenticated Web Chat addendum approved April 25, 2023 to take actions as outlined in IRM 5.19.5.11.2, Processing Online Payment Agreement (OPA) Chats - Unauthenticated and Authenticated, during Authenticated OLA Chats following existing guidelines in IRM 5.19.1, Balance Due, IRM 5.19.2, Individual Master File (IMF) Return Delinquency, and this IRM 5.19.5, ACS Inventory. Assistors should encourage taxpayer to use online tools when available and advise them of increased user fee amounts when a taxpayer opts to have the assistor input the IA. Once the chat is authenticated, assistors use the data from the contact page in e-Gain to access the taxpayer's account on ACSWeb, AMS and/or IDRS to respond to the taxpayer specific questions regarding their balance due, IA or lien/levy. Assistors should input a history on AMS to document their actions.

# Special Compliance Personnel (SCP)

5.19.5.12 (03-03-2025) Special Compliance Personnel (SCP) The Fixing America's Surface Transportation Act (FAST Act), signed into law December 4, 2015, requires the IRS to establish a Special Compliance Personnel program funded by the retained earnings from the Private Debt Collection (PDC) program. See IRM 5.19.1.5.21, Private Debt Collection for additional information. The term "special compliance personnel" (SCP) means individuals employed by the IRS as field function collection officers or in a similar position, or employed to collect taxes using the automated collection system (ACS) or an equivalent replacement system. ACS call site employees assigned to work SCP accounts handle both Notice Status, ACS (ST22/03) Status, and Queue Status (ST24) accounts. ACSS employees assigned to work SCP assigned cases only work accounts in ST22/03. The ACS Status (ST22/03) accounts will be systemically flagged with a TC 971 AC 470 when ownership changes to SCP on ACSWeb. This flag will enable the IRS to track accounts worked by SCP for Congressional reporting requirements as prescribed in the FAST Act legislation. The TC 971 AC 470 systemically reverses when the account leaves ACS Status or the SCP call site jurisdiction. Caution: The reversal can take up to 3 weeks to post to IDRS. If the service center (SC) status is no longer in ST22/03 on IDRS and ACS is archived, the account is no longer assigned to SCP though the TC972 AC470 has not posted to IDRS. Originator codes have been established for Installment Agreements (IA) initiated by SCP. This allows dollars collected to be tracked on IAs established by SCP. Input originator code 98 for Non-streamline IA(NSIA) and 99 for Streamline IA (SIA). The Return Delinquency closing code "049" was established for all TDI returns processed by SCP. The call site name is Special Compliance Personnel (SCP) and the site number is 772. See IRM 5.19.5.1.1, Background, for additional information. SCP employees will answer calls from both SCP call site inventory accounts and other ACS non-SCP inventory accounts. The account does not have to be assigned to SCP. SCP employees will handle the call and move the case to the applicable "N" Function on ACSWeb to change the ownership to SCP. Taxpayer correspondence can be mailed to the address below based on BOD assignment: BOD Assignment Correspondence Address Correspondence Fax Number WI SCP Internal Revenue Service ACS Correspondence P.O. Box 219236 Stop P-4 5050 Kansas City, MO 64121-9236 855-208-4886 SB SCP ACS Support - STOP 4-Q26.144 P.O. Box 8247 Philadelphia, PA 19101-8247 855-842-0378 Notice Status Refer to Service Center Addresses for Collection Operations page to provide the appropriate address. N/A The SCP program was assigned phone number 833-282-7220which prints on outgoing ACS letters and is provided to taxpayers when their account is in ST22/03. For Notice Status accounts, the SCP phone number should not be provided. Refer to Telephone Number (The Source), to provide the appropriate phone number. Non-SCP employees will not be able to access an SCP account. They will receive the following ACS Error Message: "267 NOT SCP PROFILE TRANSFER CALL TO SCP" when they attempt to access an SCP account. SCP will use November (N Function) and Quebec (Q Function) in the following manner: November (N)– for accounts requiring follow-up assigned to the SCP inventory resulting from an incoming call. Quebec (Q) – for taxpayer correspondence (SCP ACS Support). Note: SCP will handle cases (inventory/incoming calls) residing in the normal function units such as Contact, Investigative, Enforcement, and Research but will move to the next appropriate N function/unit per IRM 5.19.5.12.3, N Function Inventory. SCP will not handle CDP, TAS requests, Passport Certification or Alaska Permanent Fund (AKPFD) questions. Cases meeting CDP criteria should be moved to the appropriate Support function, refer to IRM 5.19.6.20.8, S8 Inventory. Cases meeting TAS criteria should be moved to the appropriate Support function IRM 5.19.6.20.7, Processing S7 Inventory - Taxpayer Advocate Cases. Cases with Passport Certification questions refer to IRM 5.19.25.12, Taxpayer Contacts. Cases with Alaska Permanent Fund (AKPFD) questions refer to IRM 5.19.9.5.6, AKPFD Inquiries. SCP employees will have special ACS profiles. See IRM 5.19.5.2, ACS Security: P Profile - Supervisor only for SCP inventory R Profile - Operator only for SCP inventory Note: The SCP system analyst will still have a M profile.

# ACS Processing for SCP Accounts

5.19.5.12.1 (03-03-2025) ACS Processing for SCP Accounts Even though the SCP accounts are segregated into their own Call Site, the same policies and procedures should be followed in the IRM chapters of 5.19 unless otherwise specified in this IRM.

# SCP ACS Incoming Call Procedures

5.19.5.12.2 (03-03-2025) SCP ACS Incoming Call Procedures SCP employees will handle telephone calls based on the chart below: Note: For scenarios not covered in this IRM section, please refer to IRM 5.19.1.3, Referrals and Redirect and/or SERP-TTG . Call/Case Type Received by SCP And Then SCP Should ACS Status 22/03 Modules Account shows assigned to International: assigned to Philadelphia Team O or Team R If the taxpayer resides in the U.S.or U.S. Territories, transfer to Ext. 1386 (English) or Ext. 1385 (Spanish) If the taxpayer resides outside of the U.S., ask the taxpayer to call (267) 941-1004. Advise international phone charges may apply if calling from outside the U.S. Do not reassign the account on ACSWeb. If the account has an expired follow-up date then enter OADT,01. ACS Status 22/03/24 Modules Account shows assigned to FERDI FERDI Alert present Refer taxpayer to Ext. 1082 ACS Status 22/03 Modules Only No Other Status Modules Handle the call and transfer the case to the appropriate N function/unit. Refer to IRM 5.19.5.12.3, N Function Inventory. ACS Status 22/03 Modules With Modules in Other Statuses Handle the call and transfer the case to the appropriate N function/unit. Refer to IRM 5.19.5.12.3, N Function Inventory. ACS Status 22/03 Modules All modules including ST22 and other statuses exceed ACS Authority Level Follow IRM 5.19.1.4.1.1, Account Actions on Referral/Redirects - ACS/ACSS Employees IMF Notice Status accounts (ST21,20, 56, 58, 53, ST6X etc. and TDI ST02) No ST22/03 Modules Handle the call. If establishing a short-term payment plan or installment agreement, use originator code 98 for NSIA or 99 for SIA. Note: Agreements in ST6X originator codes cannot be changed. BMF Notice Status accounts (ST21, 20, 56, 58, 53, ST6X etc.and TDI ST02) No ST22/03 Modules Handle the call. If establishing a short-term payment plan or installment agreement, use originator code 98 for NSIA or 99 for SIA. Note: Agreements in ST6X originator codes cannot be changed. Notice Status with Queue Status 24 Modules - IMF No Status 22/03 Modules Handle the call. If establishing a short-term payment plan or installment agreement, use originator code 98 for NSIA or 99 for SIA. Note: Agreements in ST6X originator codes cannot be changed. Notice Status with Queue Status 24 Modules - BMF No Status 22/03 Modules Handle the call. If establishing a short-term payment plan or installment agreement, use originator code 98 for NSIA or 99 for SIA. Note: Agreements in ST6X originator codes cannot be changed. Queue Status 24 Only Can Input Installment Agreements Input the Installment Agreement Caution: Use Originator Code 98 for regular IA or 99 for streamline IA Queue Status 24 Only Cannot close case in the same day Follow IRM 5.19.1.4.1(3), Account Actions on Referral/Redirects Print or save a copy of the SUMRY page for case reassignment the following week Move case to the appropriate SCP N Function Destroy print/saved copy of SUMRY page after reassignment Field Status 26 Procedures Require Case to be Referred to the Field Follow IRM 5.19.1.4.1(5), Account Actions on Referral/Redirects Non-SCP employees will not be able to access an SCP account. Non-SCP employees should transfer the call using the procedures in the Transfer Guide, see IRM 5.19.1.3.4.3.7, Special Compliance Personnel (SCP) Calls, that will provide instructions for transferring the call when you receive the following ACS Error Message: 267 NOT SCP PROFILE TRANSFER CALL TO SCP. Note: Do Not Transfer accounts to SCP when you receive the ACS Error Message: 097 ARCHIVE ACCOUNT. The account has been closed by SCP and can be handled by any ACS site. When a non-SCP case is transferred to the N function/unit it will move the account into the SCP inventory and systemically input a TC971-AC470. The case should remain in the N inventory until case completion. A case should not be transferred out of the N inventory. Follow the procedures in IRM 5.19.1.3.4.1, Multilingual Services when receiving calls with a language barrier. This includes translation for Spanish speaking callers. Caution: Do not transfer the calls to the UCCE Extensions when working the SCP Incoming Phone Lines employees working those lines will not be able to access SCP accounts.

# N Function Inventory

5.19.5.12.3 (03-03-2025) N Function Inventory This section provides procedures for SCP employees handling ACS accounts. The SCP employee should transfer the account to the next appropriate N function unit based on the next action. See IRM 5.19.5.12.4, Q Function Inventory for ACS Support SCP function/unit assignments. Only SCP employees should assign accounts to this function/unit. N0 - Managerial Approval - for accounts normally sent to C0 or R0, substitute N0 for any reference throughout the Chapters in IRM 5.19, Liability Collection. N1 - Suspense Cases and Pending OPA (R1 & P5) - transfer an account to N1 if it meets the same requirements in IRM 5.19.5.7.1, R1 - Suspense Cases, or IRM 5.19.5.13, Online Payment Agreement Inventory - P5. N2 – Pre- Levy and Manual Levy Processing Inventory (E2 & E4) – transfer an account to N2 if the next action will be to issue a LT11. The account should meet the requirements in IRM 5.19.5.9.1, E2 Pre-Levy Processing. To issue LT11, input history codes TON3 then LT11. This will ensure the appropriate parameter for the LT11 follow-up is correct. Issuing a LT11 from N2 will not systemically move the account to N3. N3 – Levy, CTLV & Levy follow-up Inventory (E3, E4, E7 & E5) – transfer an account to N3 if the next action will be to issue a levy. The account should meet the requirements in: IRM 5.19.5.9.2, E3 Systemic Levies IRM 5.19.5.9.3, E4 Manual Levy Processing IRM 5.19.4.4.6, Continuous Wage Levies - E7 Payment Processing IRM 5.19.4.4.9, Levy Follow-up You must manually issue a levy for the accounts in N3, a levy will not be issued systemically. Once the levy is issued, the account will remain in N3. For cases with an expired follow-up date, use the procedures in IRM 5.19.4.4.9, Levy Follow-up. Follow procedures in IRM 5.19.5.9.4, E5 - Follow-up Systemic and Manual Levies, where a levy has been previously issued. N4 – Bankruptcy, Decedent, OIC and APO/FPO Address Cases (R4) – transfer an account to N4 if it meets the same requirements in IRM 5.19.5.7.4, R4 - Insolvency and Issues. N5 – Agreement Issues and Accelerated Accounts (R5) – transfer an account to N5 if it meets the same requirements in IRM 5.19.5.7.5, R5 - Agreement Issues and Accelerated Accounts. N6 – Independent Review (R6) – transfer an account to N6 if it meets the same requirements in IRM 5.19.5.7.6, R6 - Independent Review. N7 – TDA/Mix Modules Requiring Contact (Cn) or Locator (I4) or (I2 TDA/Combo) – transfer an account to N7 if the case requires an outcall. When working N7 inventory, make the phone attempt. If phone attempt previously made then follow IRM 5.19.5.8.2, I4 Final Attempts to Locate Taxpayer - Overview to close the case. N8 – TDI Standalone Requiring Contact (Cn) or Locator (I5) or (I2 TDI Standalone) – transfer an account to N8 if the case requires an outcall. When working N8 inventory, make the phone attempt. If phone attempt previously made then follow IRM 5.19.5.8.3, I5 Final Attempts to Locate RD Taxpayers - Overview to close the case. N9 – Transfer Actions (I7) – transfer an account to N9 if it meets the same requirements in IRM 5.19.5.8.4, I7 - Transfer Actions. Note: The account will systemically transfer to S9, after the input of TFXX. The account will no longer be considered a SCP account. SCP will not transfer Fraud or Tax Court cases to the N function. During the course of the call, if the case meets the criteria in IRM 5.19.5.7.3, R3 - Fraud Referral, Criminal Investigation and Tax Court Cases Overview, then reassign the case to the R3 inventory.

# Q Function Inventory

5.19.5.12.4 (03-03-2025) Q Function Inventory SCP will have their own Support team to handle any correspondence received for the SCP inventory. When correspondence is received in SCP, reassign the case TOQ4,120,CORR. After processing the SCP correspondence ensure all case actions are completed. Move the case to the next appropriate function/unit, refer to the Q Inventories below or IRM 5.19.5.12.3, N Function Inventory. Q0 - Managerial Approval for accounts normally sent to S0 or R0, substitute Q0 for any reference throughout the Chapters in IRM 5.19., Liability Collection. Q1 - Reserved Q2 - Reserved Q3 - SCP MFT Mirrored Assessments (S3), follow procedures in IRM 5.19.6.19.2, Processing the S3 Inventory. Q4 - SCP Taxpayer Correspondence (S4), follow the procedures in IRM 5.19.6.19.3, Processing the S4 Inventory. Q5 - SCP Installment Agreement (S5), follow the procedures in IRM 5.19.6.19.4, Q5 Processing. Q6 - Reserved Q7 - Reserved Q8 - Reserved All other Support duties such as Action Lists, Automated Lien System Certified Mail Process etc., will be handled under the procedures cited in IRM 5.19.6, ACS Support. Accounts meeting the requirements of Taxpayer Advocate Service/Congressional (S7) per IRM 5.19.6.20, Processing S7 Inventory, Taxpayer Advocate Cases will not be handled by SCP. The account should be transferred TOS7 changing the account assignment from the SCP inventory. Accounts meeting Collection Due Process (CDP) criteria should not be worked by SCP. The account should be transferred TOS8,120,CORR changing the account assignment from the SCP inventory. Accounts meeting Fraud Referral or Tax Court criteria should not be moved to the Q or N function/unit. The account should be transferred to the R3 inventory. After processing the SCP correspondence ensure all case actions are completed. If the next action requires moving the case out of the Q inventory, refer to IRM 5.19.5.12.3, N Function Inventory to maintain SCP ownership.

# Accounts Meeting the Requirement to Move Out of SCP Inventory

5.19.5.12.5 (03-03-2025) Accounts Meeting the Requirement to Move Out of SCP Inventory When an account meets one of the inventory types listed below, it will no longer be considered as SCP. The specialty inventories will not be included as SCP and will be systemically moved once the requirement is met. International and International Territories – Philadelphia (O and R Teams). FERDI – Jacksonville (F functions) see IRM 5.19.18, Federal Employee/Retiree Initiative (FERDI), for more information. Identity Theft Accounts – Fresno (O Function) see IRM 25.23.10.7.2.5, Oscar "O" Inventory, for more information. The listed function units below will not be considered SCP. The account should be moved from SCP with the history code TOXX. V1 Pending Identity Theft Claims see IRM 5.19.6.21, Victor "V" Inventory, for more information. S7 Taxpayer Advocate Cases – OARs see IRM 5.19.6.20.7, Processing S7 Inventory Taxpayer Advocate Cases, for more information. S8 Collection Due Process see IRM 5.19.6.20.8, S8 Inventory, for more information.

# Online Payment Agreement Inventory – P5

5.19.5.13 (11-23-2020) Online Payment Agreement Inventory – P5 ACS employees assign accounts to the P5 inventory when a taxpayer agrees to use the OPA system to establish their installment agreement. Accounts are updated with the history code TOP5,21,OPAGREE. The P5 inventory is worked daily by ACS Lead Collection Representatives to identify if the installment agreement has been established. The following guidelines should be followed when working the P5 inventory, IRM 5.19.1.6.8.3.2, SCP Follow-up on OPA Referrals.

# Notification of Third Party Contact

5.19.5.14 (11-23-2020) Notification of Third Party Contact This IRM section provides third party contact requirements for Automated Collection System (ACS) employees. Third Party Coordinators may refer to IRM 25.27.1, Third Party Contact Program, for additional guidance.

# Third Party Contact Notification Procedures

5.19.5.14.1 (03-03-2025) Third Party Contact Notification Procedures The Taxpayer First Act of 2019, enacted August 15, 2019, states the IRS must notify taxpayers in advance that we may contact third parties to help resolve their accounts. Note: Prior to August 15, 2019, Publication 1 Your Rights as a Taxpayer satisfied the third party contact notification. As of August 15, 2019, Publication 1 Your Rights as a Taxpayer no longer satisfies third party contact notification requirements. The provisions apply if we call or write a third party to determine or collect a taxpayer's liability and identify ourselves as IRS. Third parties may be banks, employers, neighbors, non-liable spouses, etc.; those other than the taxpayer whom we call or get calls from, or to whom we send a levy or third party letter. Important exceptions include but are not limited to: Directory Assistance calls; Answering machines IRM 5.19.5.6.2, Working Contact Inventory about using the Case Reference Number (CRN), and calls that reach answering machines; Searches made on computer data bases, electronic research, or the Internet, not requiring any kind of personal involvement at the other end (e.g., Accurint); Contacts with the post office to determine the taxpayer's current address, e.g., ACS letter LP47 . Persons who take a message for the taxpayer to call if there is no attempt to obtain information about the taxpayer; Contacts with employees of the taxpayer who are acting within the scope of their jobs, e.g., an in-house bookkeeper; Contacts with any office of any governmental entity except for contacts concerning the taxpayer's business with the government office contacted, such as the taxpayer's contracts with or employment by the office; Contacts with Service employees acting within the scope of their official duties; Unsolicited contacts from third parties; and Example: A neighbor, not previously contacted, learns we are trying to locate the taxpayer and calls with information. A bank calls to request the payoff amount to release a Notice of Federal Tax Lien. Contacts with specific third parties that the taxpayer authorizes verbally or in writing. Document comments with the date and authorization. In joint filing situations, both spouses must authorize the contact. The case must be documented to show taxpayer authorization to contact a specific third party. Note: Obtaining taxpayer authorization has two effects: Immediate third party contact may be made to that specific third party and a record of that specific third party contact on Form 12175 is not prepared. Before initiating any third party contact, ACS employees must verify the taxpayer was issued an advance third party contact notification letter (LT11/LT40/LT41). The letter describes the intent to contact third parties and establishes a timeframe for the third party contacts occurring on or after August 15, 2019 in accordance with IRC § 7602(c)(1). Ensure the third party contact will occur within the one year timeframe described in the notice. ACS will use letter LT40 or LT11 (if CDP notification is needed) for TDA/Combo cases and LT41 for TDI only and Shared Responsibility Payments (SRP) MFT35/65 modules. ACS began using LT40 in June 2020 and LT41 in June 2021. Prior to these dates, verifying third party contact notification was sent by checking for Letter 3164X, 3230C, 3232C (dated after January 6, 2020) and was sent at least 46 days before contacting a third party and within 365 days from the last TPC date. Contacts that identify tax modules - Contacts that identify specific tax modules require that the notification be present on each tax module that will be identified to the third party. General contacts - Contacts to verify employment or to ask for information to locate the taxpayer require that the notification be present on at least one open tax module; it doesn't matter which one. (e.g LP64) Note: If an account is in the Enforcement function and a third party contact is required, do not include the SRP modules (MFT35/65) and TDI modules in the letter. The LT40 should only contain the modules that the levy may be issued against. Note: For accounts where some modules need a CDP notification and other modules require a new TPC notice, simultaneously issue the LT11 and LT40 letters. Do not issue a LT11 and a LT40 on the same modules. Perform IDRS and/or ACS research first to verify the issuance of advance third party contact by identifying transaction code (TC) 971 action code (AC) 611 posted on an IDRS modules. The TC971 AC611 must be dated after August 15, 2019 to meet the third party contact notification requirements. The TC971 AC611 generates systemically when a LT11, LT40 or LT41 is issued. On jointly filed returns the letters will be issued to both the primary and secondary taxpayers. The TC971 AC611 action will appear on IDRS for both the primary and secondary taxpayer on joint accounts. To determine if the third party contact has been met research IDRS for the TC971 ac611 date or ACS Modules Detail View screen third party date. Use the example below as a guide: Example: The TC971 ac611 or ACSweb third party date is 10/08/2024. Third-party contact can begin as of 11/23/2024 (46 days from the TC971 ac611/ACSWeb date). We can contact third parties for 365 days from the beginning date, ending on 11/23/2025. If a levy issuance is attempted on 11/15/2024, ACSWeb Levy & Release screen will display a warning message that third party contact is not met. We cannot begin contacting third parties until the 46th day from the letter date. If a levy issuance is attempted on 12/01/2024, the levy will be issued, the date is during the time we can contact third parties. If a levy issuance is attempted on 11/18/2025, ACSWeb Levy & Release screen will display a warning message that third party contact is not met. When the levy is printed it is dated 7 days in the future. A levy issued on 11/18/2025 will have a date of 11/25/2025 when printed, which is past the time we can contact third parties. A new third party contact letter is required before issuing the levy. If third party contact notification is not met , issue LT40 or LT11 (if CDP notification is needed) on TDA/Combo modules or LT41 on TDI only or SRP modules. Allow 46 days before making contact with a third party. The Internal Revenue Code does not require an IRS employee to obtain authorization from the taxpayer to contact a third party. The taxpayer may not prevent an IRS employee from contacting a third party by refusing to provide authorization.

# Third Party Contact Reprisal and Procedures

5.19.5.14.2 (11-23-2020) Third Party Contact Reprisal and Procedures Employees or individual third parties may identify a fear of reprisal if the third party's name is reported to the taxpayer as someone the IRS contacted. If so, the employee must determine whether to report the third party contact. Employee decisions must be made individually for each third party and be supported by documentation. A reprisal determination may be made based on any information that is available to theemployee. Example: A Potentially Dangerous Taxpayer (PDT) indicator, Archived comments, or contacts with any person who knows the taxpayer and expresses serious reprisal concerns may be a basis for a reprisal determination. If the employee cannot decide based on facts already known, the fear must be expressed by the individual third party. Fear of reprisal applies to any person who could be affected by taxpayer reprisal, but is most likely with relatives, neighbors, the owner of a small business, or a close business associate. Generally, the taxpayer's bank or a large employer would not have a serious fear of reprisal, and those third party contacts most often are with an employee of the business who does not know the taxpayer. It is not necessary to use the script or otherwise mention the list and reprisals with these third parties, though you may do so whenever you believe it is appropriate. Any concern raised by the third party with respect to reprisal may be taken at face value. If the third party volunteers that the taxpayer has a potential for violence, consider applying the reprisal exception to individuals who have been contacted previously or who may be contacted later and who do not express fear of reprisal on their own. Employees should not provide information to any person that may result in the taxpayer learning the identity of a third party who has expressed a fear of reprisal. Information may be provided to Service employees acting within the scope of their duties, and to employees of the Office of Chief Counsel. Explain reprisal provisions of the law when contacting third parties by phone that you intend to report under Section 7602(c). Suggest the following script: "By law I am required to include your name on a list of parties we have contacted. This list is sent on request to [state taxpayer's name]. If you believe that including your name on the list may result in reprisal against any person, we can exclude you from the list. Do you have any reason to believe that reprisal against any person may occur?"

# Third Party Contact Recording and Reporting

5.19.5.14.3 (11-23-2020) Third Party Contact Recording and Reporting IRC 7602(c) requires IRS personnel to maintain a record of such contacts and provide taxpayers with this record upon request. Document the third party contact in comments routinely. Prepare Form 12175, Third Party Contact Report Form (one third party per form; one taxpayer per form) except where ACS systemically reports this information. If no reprisal determination is made, enter the following: Taxpayer TIN (include file source; an "*" , if present, or any other identifier after the TIN) Name Control Employee ID Number, telephone number and mail stop (if any) Secondary TIN (joint filing 1040 only) Identify if third party contact is for primary TIN, secondary TIN, or both Date of Contact (yyyy/mm/dd format) Category Codes: 1 = Individual; 2 = Business; 3 = Financial Institution; 4 = State and 5 = Other Name of third party (if name not known, specify the relationship to the taxpayer if known, e.g., brother, business associate, neighbor, or baby-sitter. Use "unknown person" if nothing better can be determined. MFT/Tax Periods Please be aware of the following when preparing Form 12175, Third Party Contact Report Form: The name you enter on this form will be loaded to the third party database and later may be sent to the taxpayer. Be careful of inappropriate descriptions that may prove embarrassing when sent to the taxpayer. Employee ID and related information is important if you must be contacted to clarify information on the Form 12175. A badge number is preferred for this purpose, but you may enter any other identifying number to help the reviewer or third party coordinator get to you quickly. Always provide a telephone number. For joint 1040 assessments, check BOTH if the contact is generic, involving both taxpayers, check PRIMARY if the contact clearly involves only the primary taxpayer, e.g., the primary taxpayer's employer, and check SECONDARY if the contact clearly involves only the secondary taxpayer, e.g., a levy source identified with an S on the ACS Levy screen. If there are both individual (SSN) and business (EIN) accounts on ACS, separate Forms 12175 are required for third party contacts that can be applied to both types of delinquency. If there are differences in the name lines for various delinquent modules on ACS, separate Forms 12175 may be required Example: If there are two balance due modules, one John, and one John and Mary, and a third party contact is made that applies to both, prepare one Form 12175 for the "John" module, checking Primary, and one Form 12175 for the "John and Mary" module, checking Both. When contacting a business, such as a bank or employer, the third party is the business, not the person who handles the levy, letter or call. However, if known, include the department or title of the person contacted if it would be helpful, e.g., payroll office, IBM; or loan officer, Citibank. In identifying third parties on the Form 12175, avoid acronyms. In reprisal situations, report the taxpayer's TIN, name control, your employee badge or other identifying number, date of contact and check the reprisal box. No third party information should be included. If a third party initially had no fear of reprisal but later says that there is a fear of reprisal, immediately contact the third party coordinator, either personally or through the site reviewer, and advise the coordinator of the situation. Prepare a new Form 12175 to reflect reprisal and submit it through the site reviewer to the coordinator, and document comments. If this new information affects your concern about other third parties, you may apply the reprisal to any or all third parties. Show that on the Form 12175 and the third party coordinator may call you to discuss it as you have no way to know all the third parties that are on the database. Tapes with the ACS system uploads to the third party database is held at least two weeks to allow time for third parties to express fear of reprisal before their names are added to the system. It is possible that a Form 12175 reporting fear of reprisal could be processed before the system uploads the initial levy or letter contact onto the third party database. If so, there would be nothing to delete and the employee who submitted the Form 12175 could be called about the discrepancy. Help resolve the issue by checking for the date of the LP/LV action to see whether a system upload still may be pending. Forward completed Forms 12175 to a designated reviewer within the call site. The reviewer ensures that the forms are complete, obtaining clarification from the submitter as needed, then forwards the forms to the Third Party Coordinator for input to the third-party data base. Third Party Coordinators for each location are located at Third Party Contacts

# ACS Alerts Reference IRM 5.19.5.4

Exhibit 5.19.5-1 ACS Alerts Reference IRM 5.19.5.4 TDA/TDI Alert Codes Explanation ARC Archive indicator; denotes existence of taxpayer data on the archive files; account was on ACS. ASMT+ Displayed if the balance of a TDA module has increased. B RD met criteria for suspension. BFS3 Federal Levy Program BW The taxpayer is subject to backup withholding. CA Reported CNC as unable to locate; new address found. CAF Centralized Authorization File indicates the type of authorization that the taxpayers have given the representatives for various modules within their accounts. CAU denotes caution should be used when talking to taxpayer. CAWR Indicates that the assessment resulted from a Combined Annual Wage Reporting case. CSED Indicates that the Collection Statute Expiration Date (CSED) will expire in 8 months or less from the current date. D Dishonored check paid in notice status; when soliciting payment, ask for cashier's check or money order. DECD Indicates the primary taxpayer is deceased. DETL Disqualified Employment Tax Levies. DST Disaster Indicator, -O Freeze code on TC971 ac086 or ac087 posted DSTPI The account has a -S Freeze Disaster Status which impacts Penalty and Interest only. DTR Daily Transaction Register DYUPn CADE2: Daily activity has occurred on an ACS case. E W4 penalty case; taxpayer claimed excessive exemptions, resulting in a penalty. ETP Indicates the Employment Tax Adjustment Program; used to prevent on line adjustment without sufficient research. F Frivolous return FE Federal Employee FEDCN Federal Contractor FN Indicates Frivolous Non-filer G Government entity-potentially sensitive case; employment code is "F" or "G" . GI Reported CNC as hardship; reactivated due to AGI on later filed return. IA - nn Indicates a defaulted Installment Agreement; nn is the number of times (0-99) the case has defaulted. IDTHF Identity Theft INF Info source is present. INNSP Displayed to indicate a taxpayer who has filed as Innocent Spouse. IR Reactivated from CNC status to levy on new IRP sources; special program run annually. LIEN Lien indicator; indicates that a NFTL has been filed on all modules. LIEN* Lien indicator; indicates that a NFTL has been filed on at least one module but has not been filed on all modules. MI Minor Indicator; indicates that minor is required to file Form 8615 for unearned income. NF Indicates case involves a non-filer. NL Name Line PDBNQ Case has been systemically transferred after being in Predictive Dialer due to reaching limit of busy , no answer and tp hung up in outbound queue. PDMSG Case has been systemically transferred after being in Predictive Dialer due to reaching limit of Answering Machines left. PDT Denotes a potentially dangerous taxpayer. PDTEL Case has been systemically transferred after being in predictive dialer due to reaching limit of bad telephone numbers. Q Quick issuance-TC 148 on entity. QR Case returned from the Field queue. RA Reactivated suspended account. RI Reissued from TC530, cc 39 S Erroneous refund SDS Spousal Data Screen - separate spouse information available in screen 7. SFR Substitute for Return; displayed if the account file source is a "1" and the TDA or TDI indicator is present TC 470 Indicates pending ASFR reconsideration. TC 480 Account has a pending offer in compromise (OIC.) TC520 Bankruptcy or Litigation TF Transfer in from a district office outside call site area. TFRP Trust Fund Recovery penalty indicator; indicates that a penalty has been assessed for nonpayment of corporate trust fund (MFT 55). TPC Information on Third Party Contact Screen. UC Previously reported CNC as unable to contact. UD Undeliverable mail UDAAD Undeliverable mail - the United States Postal Service (USPS) is unable to ensure the address is valid and correct. V Accelerated return delinquency investigation. Y Return delinquency closing code reversed. 6020b for return delinquencies, indicates that at least one module can be prepared under 6020b; for balance due cases, indicates the assessment was made under IRC 6020b.

# ACS Letters Reference: IRM 5.19.5.4.4 and throughout the entire IRM 5.19.5

Exhibit 5.19.5-2 ACS Letters Reference: IRM 5.19.5.4.4 and throughout the entire IRM 5.19.5 See Servicewide Notice Information Program (SNIP) for examples of ACS Letters LT Letters-Issued to the taxpayer and authorized representatives. The back lists all delinquencies by "period ending" , type of tax (form type), assessment balance, statutory additions, and total amount due. Response is directed to the service center. Note: When a Spanish letter is needed on an IMF account, employees no longer request the STXX action. The Limited English Proficiency (LEP) indicator will be used to generate the Spanish version. The taxpayer designates their preferred language for correspondence. The indicator is set by Masterfile and is systemically transferred to ACS. When the LTXX action is initiated, the LEP indicator will be systemically read and the letter will be sent in the taxpayer's preferred language. Letter Number Title of the Letter LT11 Final Notice - Notice of intent to levy and your notice of a right to a hearing (sent certified, return receipt requested). LT14 You Have Past Due Taxes. LT16 You Have Unpaid Taxes or Unfiled Returns. LT17 Please Take Action On Your Balance Due Using Our Online Services. LT18 Mail Us Your Overdue Tax Returns. LT19 Pay Your Outstanding Balance LT24 We Received Your Payment Proposal. LT26 Please File Your Tax Return Immediately. LT27 Reminder to Complete Online Payment Agreement (OPA) LT33 Your Payment Did Not Cover The Total Amount You Owe. LT38 Reminder, Notice Resumption LT39 Reminder Notice. LT40 Notice to taxpayer of possible 3rd Party Contact (TDA Accounts)) LT41 Notice to taxpayer of possible 3rd Party Contact (TDI/SRP Accounts) LT73 Notice Of Levy And Notice Of Your Right To A Hearing. LT75 Federal Contractor: Notice Of Levy And Notice Of Your Right To A Hearing. LP Letters - Issued to third parties Letter Number Title of Letter LP47 Address Information Request. LP59 Please Contact Us About the Taxpayer Levy. LP60 Information request for a deceased taxpayer LP61 Please Provide Information On The Person Named Above. LP64 Please Help Us Locate A Taxpayer. LP68 We Released The Taxpayer Levy. Note: The third party letters do not include tax module information. Response is directed to the service center.

# SCCB Action List Category Codes Reference IRM 5.19.6.9

Exhibit 5.19.5-3 SCCB Action List Category Codes Reference IRM 5.19.6.9 Code Description A1 When the jurisdiction has been changed on IDRS. D1 Case has been accelerated by another function. E1 Indicates there are other modules on IDRS in currently not collectible status. J1 Re-sequence Merge Indicator-TIN has been changed on the account. M1 Multiple Condition Cases.

# Standard Abbreviations for Use in Account Management Services, AMS and/or ACS (Reference IRM 5.19.5.4.7)

Exhibit 5.19.5-4 Standard Abbreviations for Use in Account Management Services, AMS and/or ACS (Reference IRM 5.19.5.4.7) The following list of abbreviations is furnished to provide uniformity and ease in processing ACS work. The list provides codes most commonly used and not intended to be all inclusive. Abbreviation Definition 3PTY Third Party AAB Aggregate Assessed Balance ACA Affordable Care Act ACS Automated Collection System ACSSI Automated Collection System Systems & Inventory ACSS Automated Collection System Support ACSWeb ACSWeb ADDR Address AGI Adjusted Gross Income AKPFD Alaska Permanent Fund Dividend AMS Account Management Services ASED Assessment Statute Expiration Date ASFR Automated Substitute for Return ATTY Attorney AUDRCON Audit Reconsideration AUR Automated Under Reporter BMF Business Master File BOD Business Operating Division DDIA Direct Debit Installment Agreement CDP Collection Due Process CIS Collection Information Statement CNC Currently Not Collectible CORP Corporation CORR Correspondence CPA Certified Public Accountant CSCO Compliance Service Collection Operation CSED Collection Statute Expiration Date DECD Deceased DOB Date of Birth DOD Date of Death DUT Document Upload Tool EIC Earned Income Tax Credit EIN Employer Identification Number ES Estimated Tax Payment EXTN Extension FCC Full Compliance Check FIN Financial Information FPLP Federal Payment Levy Program FTD Federal Tax Deposit FTDPN Failure to Deposit Penalty FTFPN Failure to File Penalty FTPPN Failure to Pay Penalty FUTA Federal Unemployment Tax Act IA Installment Agreement IAPND Installment Agreement Pending IAREJ Installment Agreement Rejection ID Identification IDRS Integrated Data Retrieval System IMF Individual Master File INDREV Independent Administrative Review INT Interest MEC Minimum Essential Coverage MESSG Message MFT Master File Tax Code MMIA Manually Monitored Installment Agreement MOD Module NA Not Applicable NEG Negative OIC Offer In Compromise OPA Online Payment Agreement PD Predictive Dialer PDIA Payroll Deduction Installment Agreement PH Phone Number P&I Penalty & Interest PNDG Pending POA Power of Attorney PPIA Partial Payment Installment Agreement PTR Partner PTRSHP Partnership RECD Received RD Return Delinquency RO Revenue Officer RQST Request RTN Return SE Self Employed SITLP State Income Tax Levy Program SRP Shared Responsibility Payment SSN Social Security Number ST Status TAS Taxpayer Advocate Service TC Transaction Code TFRP Trust Fund Recovery Penalty THRU Through TP Taxpayer TPH Taxpayer Husband TPW Taxpayer Wife TPXH Taxpayer Ex-Husband TPXW Taxpayer Ex-Wife TY Tax Year UTC Unable to Contact UTL Unable to Locate UD Undeliverable WH Withholding WOEA Warned of Enforcement Action XREF Cross Reference

# ACS History Codes Reference IRM 5.19.5.4

Exhibit 5.19.5-5 ACS History Codes Reference IRM 5.19.5.4 Reassignment history codes within Call Site or to Service Center TOXn X = alpha function from A through Z and n = numeric zero through nine. Zero indicates manager; one through nine are unit designations representing different work categories within each function ie. Research, Investigation, Service Center and Contact etc. This History Code reassigns the case to a new function/unit inventory with current day follow-up unless the employee specifies some future date or enters a subsequent History Code that has a later follow-up. Reassignment history codes outside of Call Site TFQU IDS systemically inputs TDA/TDI Assignment code of AOTO7000 which will remove an account from ACS and place it in the Field queue (Refer to Exhibit 5.19.5-7 for queue bypass criteria). To reassign, employee must input TFQU,,AOTO7000. TFRO Generates an Action Request to input a TDA/TDI Assignment Code (TSIGN) to IDRS which will remove an account from ACS and assigns it for field contact. Proposed TFROs are forwarded to a manager for approval and input. A specific revenue officer number, if known, may be entered as a definer after the History Code (e.g. TFRO,,21003722): ACS Support will TSIGN the account to that employee. Otherwise, ACS Support determines the correct field employee TSIGN based on ZIP Code and the predicted grade level of the account. If the revenue officer's assignment number is not known, use definer showing the AOTO by 6501 (no documents to be associated) or 6566 (documents to be associated). If the managers wants to enter TSIGN directly to IDRS, see the IRM 5.19.1.4.1, Account Actions on Referral/Redirects. Note: The system generates a 28-day follow-up on these three History Codes and moves the case to S9. If the case reappears in S9 on the follow-up date, it means that the SCCB has not made the requested input to IDRS or some other problem has developed. Enforcement Actions - Levies/NFTL LV0n n = 1 through 15, indicating the levy position on ACS. You must enter the LVnn code from the page of the Levy Screen displaying the Levy source to be attached. System generates a Notice of Levy overnight at the service center. The National Prints Sites (Detroit and Ogden) will check the levy for printing errors, ensure there is a complete mailing address, sign and forward the levy for mailing. If the levy has errors they cannot correct, they reject the levy by entering on ACS the History Code MCLV and changing the follow-up to the current day. Levies with incomplete addresses are destroyed, and the account reassigned TOE3 with the literal ADRSMSG. Other rejects may be reassigned to a manager unit. For levies that are mailed, the system provides a 47 day follow-up to allow time for employers/financial institutions to respond. All balance due tax modules for which the specific taxpayer is liable are listed on levies. If necessary, you may exclude specific tax modules. The Tax Module Screen shows an asterisk in front of each tax module. Remove the asterisk from any tax module you wish to exclude. Confirm the removal using History Code CS00 before paging to any another screen or requesting the LVnn. If you are excluding tax modules from two or more MOD screens, a separate CS00 entry is required for each screen. After confirming the screen changes with the CS00, enter the LVnn. Document in Comments what tax module(s) will be on the levy. After entering the LV action, the Tax Module Screen defaults back to showing an asterisk in front of each tax module. You will see error message 111 if you remove some asterisks, then try to exit the screen without confirming the change. Either confirm the change or remove the exclusions. There also is a warning message if the asterisk is removed from all tax modules. AL0n n = 1 through 15, indicating the levy position on ACS. This History Code is used to add a levy to ACS. The position, i.e. 1 through 15, must already be vacant or an error message will appear. This History Code is entered on the Levy Screen after the source name and full address plus other pertinent information is input to the screen. Finally, where appropriate enter the secondary TIN (if the source is joint or for spouse only). If fifteen levy sources are displayed and we need to add one, check for and delete duplicate to make room. Otherwise, add the source to comments. DL0n n = 1 through 15, indicating the levy position on ACS. This History Code deletes a levy source already on ACS. Deletions can be made only from the page of the Levy Screen displaying the levy source to be deleted. When the code is entered, the system will immediately drop all data in the levy position indicated. Therefore, employees must identify the source being deleted as a definer after the DLnn. Unless we permanently record it as a definer, subsequent investigation could turn up the same source and we could waste time recontacting the third party since there would be no ACS reference that we had previously checked it. The definer is limited to ten characters, so truncate or abbreviate as necessary to identify the source in as few letters as possible. For example, deleting XYZ Manufacturing Company might be input as DL01, XYZMFG. Note: If deleting the source from the levy verification screen, the definer is systemically generated. SCLV An SCLV will generate when levies are cancelled systemically during the levy review batch process. FM10 System generates a NFTL request on computer stationery and upload the date NFTL overnight at the service center for later processing. The NFTL request include(s) all ACS modules which do not have a lien indicator turned on. The SCCB perfects the NFTL, online, then it uploads by tape to the Automated Lien System (ALS) in the appropriate district Centralized Lien Operation for filing. The Centralized Lien Operation also is responsible for ensuring that lien fees are entered to IDRS. When this is done, ACS will display the literal LIEN. Letters LTnn nn = numerics designating a particular letter-seeExhibit 5.19.5-2 . LT letters are issued to taxpayers. Letters are printed overnight and mailed from the National Print Sites (Detroit and Ogden). The date printed on ACS letters is the date it was requested plus a variable number of "displacement" days. Currently, we suggest "plus three days" , so a letter requested on September 12 would be dated September 15, but most service centers use from 5 to 7 days. This allows time for the service center to prepare the letter for mailing. Generally, LT letters list balance due and/or return delinquency information on the back of the taxpayer letters. The system generates a 25-day follow- up on all LT letters (except LT11 which now has a 53 day follow- up) to allow time for the taxpayer' response. Different follow-up dates may be established for letters by entering History Code OAXX,nn (where nn represents the number of follow-up days) following the LT entry. All tax modules are listed on letters. If the case requires a notice for some but not all modules, you may exclude specific tax modules. The Tax Module Screen shows an asterisk in front of each tax module. Remove the asterisk from any tax module you wish to exclude. Confirm the removal using History Code CS00 .before paging to any another screen or requesting a letter. If you are excluding tax modules from two or more MOD screens, a separate CS00 entry is required for each screen. After confirming the screen changes with the CS00, enter the LTnn. Document in Comments what tax module(s) will be on the letter. After entering the LT action, the Tax Module Screen defaults back to showing an asterisk in front of each tax module. You will see error message 111 if you remove some asterisks, then try to exit the screen without confirming the change. Either confirm the change or remove the exclusions. There also is a warning message if the asterisk is removed from all tax modules. If a copy of an LT letter is required to an authorized representative, a PO letter will be systemically generated. LPnn nn = numerics designating a particular letter. LP letters are issued to third parties. They do not list balance due and/or return delinquency information. Certain LP letters can be addressed to a specific file address with the input of a specific parameter. Several types of parameters are valid, depending on the type of letter requested. For example, for letters to third parties listed on the levy screen, enter the letter number, then the two digit levy position as a definer, e.g., LP61,03. For those third party letter required overlay, enter the name and address of the third party in the taxpayer name and address fields on the Letter Screen. The system generates a 25-day follow-up on third party LP letters. Different follow-up dates may be established where necessary, by entering History Code OAXX,nn (where nn represents the number of follow-up days) following the LP entry. POnn Used to issue copies of LT letters to authorized representative. nn= the letter number. The definer after the History Code should identify the authorized representative as much as possible. Letters generated with show the words POA COPY. See IRM 5.19.5.4.9, POA/CAF Letters and the RAF for more details. OLnn Used to issue ACS LT letters to different address than shown on the screen. nn = the letter number. The definer after the History Code should identify the address as much as possible. It doesn't apply to LP letters. See 2 above for instructions on issuing LP letters to other addresses. Any OL letters generated will have the ACS Case Reference Number not the Taxpayer Identification Number. ST/SPnn ST/SP are used to issue Spanish letters upon request. Spanish versions of LT/LP are handled the same way as English versions. ISnn Use when sending an informational copy of LT11 in Spanish. An informational copy can only be sent on those modules with a final notice date. If no final notice date is listed, then an LT11 or ST11 must be issued first. If an LT11 has been issued within the last 53 days, the system will generate a message to the user that an IS or informational copy can only be issued. The informational copy is issued to the address of record only. It does not change the CDP date and will not be sent as a certified letter. OSnn If the user overlays the entity address and wants to issue a Spanish version to the overlay address, use OS followed by the letter number. PSnn Used to issue a Spanish version to a POA. Spanish and POA letters in Spanish have systemic driven follow-updates based upon the letter type. Closing Actions NCnn Used by manager to approve currently not collectible decisions for which employees are not authorized to make direct inputs to IDRS. See IRM 5.19.1.2.6 , Case Processing Authority Levels nn = 03 through 10, 12 through 16 and 24 through 32. The numerics refer to the appropriate TC 530 Closing Code. NC actions other than NC00 upload systemically to IDRS. NC00 is used when more than one closing code is required. It generates a paper Action Request for SCCB to input the closure to IDRS manually. Comments must specify which codes to use for each module. Employees reassign cases to their managers with NC and the appropriate nn entered as a definer. RDnn,mmm Used to request update to IDRS of closing action on return delinquency. Most determinations can be entered directly to IDRS, but the alternative of updating IDRS through this History Code has been retained to provide more flexibility to management in using resources. nn = 90 through 99; mmm = the appropriate closing code. The numerics nn refer to the last two digits of the corresponding transaction code, e.g. RD90 means input TC 590 to IDRS. The numerals 00 are used when more than one transaction or closing code applies, in which case comments must specify which codes to use for each module. Note: All History Codes in this section have a systemically generated 28-day follow-up to allow time for campus input of the requested actions. Journal Entries OCXX Used to record third party telephone contacts. The category of call will be entered as a definer after the History code, e.g. OCXX, NEIGHBR. On calls to employees or financial institutions, enter the levy position on ACS, e.g. OCXX, LV01. More detailed information may be entered in Comments. Follow-ups can be established with this code, e.g. OCXX,18, LV01. OAXX Used to record other actions taken by the call site to resolve the case, e.g. directory or other files search. The specific action taken will be entered as a definer after the History Code. If a follow-up is needed as part of the entry, it must appear after the History Code and before the definer. Use OADT where the only action is a change to the follow-up date. If employee takes no other action on a case with an expired follow-up, use OADT,01 to reschedule it. Management monitors OADT usage. Use OATR when a case is displayed and the call must be transferred. Use OAxx in other cases. MCaa aa = the first two characters of an erroneous History Code. A journal entry used to instruct employee to ignore the most recent History Code whose first two characters correspond with aa. This is necessary because once a History Code is established, it cannot be deleted. This code is used both by the call site and the Support. Other History Codes SCnn nn = an alpha/numeric corresponding to an SCCB Action List category code. Systemically generated; indicates that the entity appeared on the SCCB Action List and shows its category code see Exhibit 5.19.5-3. NM99 Systemically generated; indicates that a new module on the entity has been added to ACS. Does not affect follow-up date. NMOF Systemically generated; indicates the new module has been added to ACS, but 20 modules (max) already appear on the Entity screen CS00 Used by employees to change certain fields on the current screen, e.g. identifying specific tax modules on the Tax Module Screen to exclude from a levy or LT letter, or entering a telephone number on the Entity Screen. Identifying the field to change involves an asterisk (*). To enter a telephone number, place an asterisk immediately in front of the field. An asterisk already appears in front of each module on the Tax Module Screen. Remove the asterisk from any module you wish to exclude from the levy or LT letter. Confirm the change using CS00 before paging to any other screen. If you are excluding tax modules from two or more MOD screens, a separate CS00 entry is required for each screen. The CS00 code will be retained in the history code section unless there has been a previous history code entry the same day. To make a change to a contact use CS00 or PF-6, the change to a contact will include placing an asterisk on the second name line to far left (see screen). ARC Archive request IRM 5.19.5.4.8, Requesting ACS Archive. CLnn Used to cancel History Codes beginning with , FM, LP, LV, LT, NC, PO, OL, RD, or TF if the error is discovered the same day. nn = the corresponding History Code Section line displaying the erroneous History Code. For example, if an LP64 were input in error and is now displayed on line 3 in the History Code Section, the correcting entry would be CL03. Though CL stops the paper from GENERATING, it does not alter the system follow-up date. This must be corrected manually. CTnn Used to Change Team designations. The first n = the losing team, while the second n = the gaining team. ZAP ZAP Used to manually close an entity or tax module off ACS when a closing update from IDRS is not received Valid codes are: ZAP1 to remove the entity and all modules from ACS ZAP2 to remove some balance due modules from ACS ZAP3 to remove some return delinquency modules from ACS ZAP2 and ZAP3 require a specific format to identify each tax module for removal. For example, ZAP2,,xxyyymm, where xx - MFT, yyyy = tax year and mm = the period ending month. Note: Any ACS employee can to enter these codes.

# ACS Definers/Literal Reference IRM 5.19.5.4.3

Exhibit 5.19.5-6 ACS Definers/Literal Reference IRM 5.19.5.4.3 Definer and literal are terms used interchangeably to refer to the alpha-numeric characters following the parameter field. Definers and Literals act to explain the Action History code and do not actually affect the action. Sometimes Action History codes serve as definers when they are used in the definer position. The below list is not all inclusive to the Definers and Literals that can be used. Example: TOE3,10,Levy the definer explains that the levy is the reason why the account will be transferred to E3. ACS Definers and Literals Definition of the Definer or Literal ACCRUAL Penalty and Interest Due. Requires Manual Computation. ACS Automated Collection System ACSSI Automated Collection System, System and Inventory ALSDONE Accurint research completed positive or negative. ANSWMACH Answering machine BNKRPT Bankruptcy-Filed by Taxpayer BDAD SCCB input for undeliverable levies which should not be deleted without follow-up. CFOLDONE IDRS command code TRDBV, IRPTR(O), INOLES and BMFOLE address and phone number research manually completed. CHKPYMT Check Payment-Taxpayer promised to pay but there is no record of payment. Usually LVn is follow-up if payment not made. CKCMTS Check comments COMDNE 411.Com used new phone number found. COMX 411.Com used no new information found. CONTLV-IA Continuing Levy-Installment Agreement-Continuing wage levy was input to IDRS as an installment agreement. CONTLVY Continuing Levy-Wage levy payment is due. CRBUR Credit Bureau DATE MSNG SCCB reject of IA request-payment date not shown. DECD Deceased DOAO0888 Substitute for Return ESTAB Request for copy of latest income tax return. EXTENDnn Indicates an extension of time to file has been requested by a Taxpayer. FILE There are paper documents in the suspense file in Research. FLPY Taxpayer agrees to full pay the balance by a certain date. FROMH7 H7 inventory worked and transferred to O9 and there is an unresolved IDT issue on the account. I2 DONE All Investigation Unit 2 processing has been completed to locate taxpayer and/or assets I4 DONE All Investigation Unit 4 processing has been completed to locate taxpayer and/or assets. IADONE CR input I/A on IDRS and enter TOC0,30 action to allow the case to drop off ACS. IA PNDG Installment Agreement Pending IAT Integrated Automation Technologies IDT Identity Theft IRPTRDNE CC: IRPTR research completed negative and/or positive, LPnnUD Letter to Third Party Undeliverable-nn = number of letter LPnnX Letter to Third Party-Response contained no useful information. nn = number of letter. LPnnY Letter to Third Party-Response contained useful information which has been used. NBRCK Research conducted and neighbor addresses located (BMF only). NBRCKX Research conducted and no neighbor leads found (BMF only). NEWADRS Possible New Address NOREJ An Independent Reviewer disagreed with the proposed rejection of the I/A. NO POA No Power of Attorney-SCCB could not locate a Power of Attorney. OK2REJ An Independent Reviewer concurred with the proposed rejection of the I/A. OPAGREE Taxpayer referred to OPA. PMT AMT SCCB reject of IA request-payment amount not shown. POA Power of Attorney PREDDIALR Applied with systemic TOI5 actions after the Predictive Dialer completes all out call attempts and an action history code shows I2DONE. RD PNDG Return Delinquency Pending REJCMTn SCCB reject of letter, levy or NFTL. See comment line n for explanation. SFR Substitute for return referral. TDIONLY Applied with sytemic TOI5 actions after balances due are closed and only a return delinquency exists. TFQU Transfer to Queue TFRO Transfer to Revenue Officer. TFDBVDNE CC: TRDBV research completed positive and/or negative. UD MAIL Undelivered Mail - Mail was returned. UNPUB Unpublished -Telephone Number. VLSP The taxpayer agreed to make a Voluntary Lump Sum Payment to meet streamline I/A criteria. XTRA MODS SCCB reject of an RD, IA or NC Action Request because IDRS shows additional modules that must be considered. 53APP The manager approved the CNC closure.

# Field Queue Bypass Criteria Reference IRM 5.19.5.4.1

Exhibit 5.19.5-7 Field Queue Bypass Criteria Reference IRM 5.19.5.4.1 All unresolved ACS cases being reassigned for field contact are sent to the Field queue, using History Code TFQU, unless they meet one of the queue bypass criteria listed below. Request a NFTL on TFQU cases if the case meets the NFTL criteria in IRM 5.19.4.5.3.2, Filing Criteria. Cases meeting the following queue bypass criteria are sent directly to the field using TFRO,,AOTOnnnn. Taxpayers who have attempted to resolve their accounts, but due to authority levels, ACS is prohibited from resolving the case. These would most often involve hardship determinations and installment agreement requests for amounts more than the current authority, and Partial Payment Installment Agreements (PPIA) where financial analysis indicates the taxpayer has sufficient equity in real property. . CFf requests assignment to the field due to related accounts on the taxpayer and the request is made by a group manager. Note: Cases with one or more module(s) containing an imminent CSED should not be transferred to the Field via ACS history code TFRO or IDRS cc ASGNI/ASGNB. An imminent CSED is classified as less than 8 months remaining on the CSED. To send cases to the field take the following actions: Document AMS history with the detailed reason for bypassing the queue and proposed installment agreement terms. Reassign case to I7 for manager/lead approval and input of History Code TFRO. For IMF cases: Manager/lead will enter TFRO with a definer showing the AOTO followed by 6501 if there are no associated documents, or 6566 if there are associated documents. For BMF cases: Manager/lead will enter TFRO with definer 6541. For non-stat 22 cases the manager/lead enters the assignment change directly to IDRS. Note: On IDRS, use CC ASGNI/ASGNB if the case is SB/SE and in the same Area Office (AO) as the call site; for all other cases, use CC INCHG (IMF) or BNCHG (BMF) with Doc code 50, and the 8 digit number beginning with the new AO. AO designations for each BOD is listed in Section 11 of Document 6209, ADP and IDRS Information, and is available for SERP. All other accounts that cannot be closed in ACS should be sent to the queue using history code TFQU,,AOTO7000.

# Cases that Systemically Bypass ACS Reference IRM 5.19.5.4.1

Exhibit 5.19.5-8 Cases that Systemically Bypass ACS Reference IRM 5.19.5.4.1 The following case types systemically bypass ACS: Note: *Issuance Codes are IDRS, not ACS. Case Type Non-Master File cases Form 706 - Estate Tax Return Form 720 - Excise Tax Return (MFT 03 Abstract numbers 050 & 052). Form 730 - Tax on Wagering Form 11C - Special Tax Return-Wagering TR-1 (Request for Quick/Prompt Assessment) Coded TDAs which do not have a posted TC 300. TDIs resulting from Form 3949, Informants Communications. Those cases which are direct assignments due to other modules in the field (only when RO assignment number has not yet been assigned to the case, e.g., IDRS Assignment Number 6100). Selection Code 92 (IRS Employee) TDIs. TDI MFT (01,10,11,14) within 3 years prior to current calendar year where LPS amount and/or credit amount is $250/$1500 and range is 2 years prior to earliest TDI or any period subsequent to TDI. TDAs/TDIs with TC 148 and issuance code of T, U, N or L. *(See note below) TDAs with TC 914 or TC 916. TDAs with a TC 59X with cc 63, 64 or 68.

# ACS Real Time Error Messages

Exhibit 5.19.5-9 ACS Real Time Error Messages Data Entry Errors Description 082 Notified TP of 3rd Party Contact Operator tried to issue levy for a third- party Letter (LP51, LP53, LP54, LP59, LP61, LP62) and there is no third -party date, or the third-party date is less than 17 days. 240 Failed Negative Tin Check User attempted to access an account that was identified by the Negative TIN Database as an unauthorized access. (a list of TINS an employee is forbidden to access , such as spouse, neighbor relative etc). This will lock the account. User will need to refer the issue to their manager. Sign-On Errors Sign-On Errors Description 119 Invalid Sign on Attempt One or more of the input fields on the Sign-on Attempt Screen are invalid. Verify all the sign-on information. You only have a limited number of sign-on attempts. Once you have reached that limit, the terminal is disabled. When this occurs, you should contact an ACS Manager to enable your terminal. 120 Employee Already Logged On A sign-on attempt was made using a duplicate employee number/ password/function/unit combination. Contact your Security Analyst or Supervisor immediately. 362 Invalid RACF Userid You have attempted to enter an invalid RACF userid on the Security Maintenance screen. Verify that the RACF userid entered is correct. Reenter the sign-on information. The RACF userid entered on the Sign-on screen does not match the RACF userid on the employee's Security profile. Invalid Case Access Error Invalid Case Access Error Messages Description 139 FERDI Account This message is displayed when the account you have accessed is a FERDI case (FERDI indicator on account is "1"). 267 Not SCP Profile Transfer Call to SCP This message will be displayed when a non -SCP employee has accessed an SCP case. Third Party Contact Third Party Contact Errors Description 371 TPC date not met on all mods Third Party Contact date is missing on a module. 372 Cannot send letter, TPC date not met Final Notice Date is met on all modules, but one module does not meet the TPC date check. Letter was submitted in real time after 365 days. 373 TPC date not yet within timeframe Letter was submitted in real-time prior to 46 days (within 45 days after LT11/LT40). CSED Error CSED Error Description 585 Imminent CSED TFQU case This message is displayed when a TFRO action is being taken on a case where one or more TDA modules have imminent CSEDs (less than eight months left).

# Predictive Dialer Completion Codes Reference IRM 5.19.5.6.1

Exhibit 5.19.5-10 Predictive Dialer Completion Codes Reference IRM 5.19.5.6.1 Agent Disposition Code Description Notes ACS PD Results Code RESOLVE Taxpayer resolved their account Taxpayer resolved their account during the PD contact RESOLVE REFUSED TP refused to discuss Taxpayer refused to discuss their account during the PD call REFUSED TPCB Taxpayer promises to call back. CR did not resolve the case; the customer promises to call back. TPCB LMTCB CR left a message on answering machine. Used when the CR leaves a message to callback on an answering machine believed to belong to the TP. LMCBANS 3rd PRTY CR left message with 3rd party. Used when there is a reasonable expectation that the 3rd party will relay a call back message (i.e., Family member, friend, work associate, etc.). LMCB3rd WRGNUM Wrong Number Telephone number has been disconnected or CR believes this to be a wrong number and will delete the number. WRGNUM BAD LINE Line Problems Not in service, cannot be completed, etc. BADLINE

# Generic Issuance to ICS From ACS

Exhibit 5.19.5-11 Generic Issuance to ICS From ACS The number 65 at the beginning of each Issuance Number is the generic issuance to ICS from ACS The chart below shows the 6501-6549/6566 Generic Issuance Codes to ICS (SB/SE) from ACS using TFRO history code. Issuance Number Meaning Sub-CD Literal 6501 TP Needs Contact, From ACS to SB/SE Field (no correspondence) 601 TAXPAYER NEEDS CONTACT - IMF 6501 TP Needs Contact, From ACS to SB/SE Field (no correspondence) 602 TAXPAYER NEEDS CONTACT BMF 6501 TP Needs Contact, From ACS to SB/SE Field (no correspondence) 603 TAXPAYER NEEDS CONTACT -OTHER 6511 PPIA from ACS 904 POTENTIAL SIGNIF EQTY FRM ACS 6566 TP Needs Contact from ACS to SB/SE field (with correspondence) 601 TAXPAYER NEEDS CONTACT - IMF 6566 TP Needs Contact from ACS to SB/SE field (with correspondence) 602 TAXPAYER NEEDS CONTACT - BMF 6566 TP Needs Contact from ACS to SB/SE field (with correspondence) 603 TAXPAYER NEEDS CONTACT - OTHER

# ACS Inventories

Exhibit 5.19.5-12 ACS Inventories Function/Unit Contact Investigative Research Enforcement FERDI Support 0 Approval Approval Approval Approval Approval Approval 1 IMF TDA/Combo Reserved Suspense cases Reserved Initial Processing Cases on ACS Action Lists 2 BMF TDA/Combo research on 3rd party data, directories, calls/letters needed Reserved (TAS cases moved to S7) Pre-levy Actions, usually LT11 issued Systemic Monitoring (FPLP full pay within CSED) Systemic Automated Telephone Number Research (TNR) 3 IMF TDI Reserved Fraud Referral and Tax Court Systemic Levy Action only Systemic Monitoring (FPLP will not pay within CSED) MFT31 Mirror Assessment needed 4 BMF TDI Final Attempts to locate TDA/Combo cases Decedent, bankruptcy, OIC and APO/FPO Manual Levy - initial levy action taken Manual Processing Procedures Correspondence cases waiting an answer or research results 5 Locator Research Results Final Attempts to locate TDI cases Pending Installment Agreements, Defaulted CTWGLV (Callsite only) Levy follow-up including issuing next appropriate levy New Assessment and/or Other Actions Installment Agreement requests but waiting for taxpayer confirmation, financial, or other information 6 Reserved Reserved Independent Review (Callsite only) Reserved Levy Follow-up Reserved 7 High Income Non-Filer (HINF) Cases need transfer to TFQU or TFRO Reserved Continuous Wage Levy Locator/Pre-closure Research Taxpayer Advocate Cases, Operation Assistance Request (OAR) received 8 Payroll Tax (941/943/944/940) Reserved Cases returned from the queue systemically Cases moved from H7 by headquarters that requires manual levy processing, IDTHF indicator remains on case TDI or SRP Only Collection Due Process (CDP) inventory 9 Cases with a POA Indicator CR Incoming Calls Reserved NFTL Determinations (follow up to LT39) Correspondence/ACSS Cases being transferred out of ACS ACS Inventories continued Function/Unit Hold Oscar Program SCP - N SCP - Q Various 0 Approvals Managerial/ACSS CIS Referrals Approvals Approvals Approvals Reserved 1 Disaster Cases Reserved Reserved Suspense cases and Pending OPA (same as R1 & P5) Reserved 2 High Income Non Filer (HINF) Exam IDTVA-C ACSS IDT Correspondence Reserved Pre-levy and Manual Levy Processing, usually LT11 issued. (same as E2 & E4) Reserved Reserved 3 HQ Request Hold IDTVA-C BMF Reserved Levy, CTLV & Levy Follow-up Inventory (same as E3, E4, E7, & E5) MFT31 Mirrored Assessments (same as S3) Reserved 4 Reserved IDTVA-C ASFR Reserved Bankruptcy, Decedent, OIC and APO/FPO Address Cases(same as R4) Taxpayer Correspondence (same as S4) Reserved 5 Letter Leveling LT11/LT16 needed IDTVA-C AUR Referrals OPA Inventory Agreement Issues and Accelerated Accounts (same as R5) Installment Agreement (same as S5) Reserved 6 New Receipts with ASMT Alert Other Functional Referrals Reserved Independent Review (same as R6) Reserved Reserved 7 Cases from E3, E4, E7 with IDTHF indicator IDTVA-C Exam Referrals Reserved TDA/Mixed Modules requiring contact or locator (same as Cn, I4 or I2 TDA/Combo) Reserved Reserved 8 Cases from E9 with IDTHF indicator Referrals to DITA Reserved TDI Standalone Requiring Contact or Locator (same as Cn, I5 or I2 TDI Standalone) Reserved Reserved 9 IRSN Accounts Referrals from ACS Compliance Reserved Transfer Actions (same as I7) Reserved Reserved