Internal Revenue Manual
IRM 5.9.16 — Insolvency Case Monitoring
Part 5. Collecting Process
Chapter 9. Bankruptcy and Other Insolvencies Section 16. Insolvency Case Monitoring 5.9.16 Insolvency Case Monitoring Manual Transmittal August 25, 2025 Purpose (1) This transmits a revised IRM 5.9.16, Insolvency Case Monitoring, with table of contents and text. Material Changes (1) IRM 5.9.16, Insolvency Case Monitoring, has been updated to provide clarification and expansion of existing material. Number IRM Subsection Change 1 5.9.16.1(1) Updates government with IRS. 2 5.9.16.1.4(2) Adds a paragraph titled Field Insolvency Report Job Aid as a resource for AIS reports. 3 5.9.16.1.6(4) Corrects the link to the Acronyms Database. 4 5.9.16.2(1) References Business Objects Environment (BOE) reports working hand-in-hand with LTS reports and removes section on generating LTS Transcripts. 5 5.9.16.2.1(1) Updates Note to clarify that LTS transcripts are systemically found in the AIS case history and reports can be generated from BOE. 6 5.9.16.2.1(5) Updates Area Counsel to Counsel Litigation and Advisory (L&A). 7 5.9.16.2.2(1) Adds that New Assessment are systemically noted in the AIS history for review. 8 5.9.16.2.2(2) Updates the IF/THEN chart on Addressing New Assessment LTS Transcripts to include Chapter 13 pre-petition, new assessment FI Actions. 9 5.9.16.2.3(1) Adds that the Case Closed on AIS report works with the Unreversed TC520 report on BOE. 10 5.9.16.2.4 Updates Counsel to Counsel (L&A). 11 5.9.16.2.5(3) Adds the transcript for TC 582 can also be found on BOE as Lien Research under the Mandatory Monthly Reports. 12 5.9.16.2.5(5) Updates link to BLARE. 13 5.9.16.3(1) Adds Pending Refunds report to the list of identifying the need to issue a manual refund. 14 5.9.16.4.1(5)d) Updates the CIO Team Assignment Who/Where - SERP link. 15 5.9.16.6(4) Updates the Steps to Generate the Aged Case Report and that these reports are worked semi-annually instead of annually. 16 Exhibit 5.9.16-1 Updates email to *TS SP Manual Refunds Ogden formally known as *W&I SP Manual Refunds Ogden. (2) Editorial changes were made throughout this section to add clarity, add titles to tables, and to update or correct citations. Effect on Other Documents This material supersedes IRM 5.9.16 dated June 18, 2024. Audience Field Insolvency Groups and the Centralized Insolvency Operation. Effective Date (08-25-2025) Thomas Kramer Director, Collection Policy Small Business / Self Employed
Program Scope and Objectives
5.9.16.1 (08-25-2025) Program Scope and Objectives Purpose. This IRM section contains guidance on Case Monitoring reports used by Insolvency caseworkers during the course of a bankruptcy case. Audience. Insolvency caseworkers and management in Specialty Collection Insolvency (SCI), which consists of Field Insolvency (FI) and the Centralized Insolvency Operations (CIO), are the primary users of this IRM section. Advisors, revenue officers (RO), and other SB/SE employees may also refer to these procedures. Employees in functions other than SB/SE may refer to this section when working with a taxpayer that has filed an insolvency proceeding. Policy Owner. The Director of Collection Policy is responsible for issuing policy for the Insolvency program. Program Owner. The program owner is Collection Policy, Insolvency, an organization within the Small Business/Self Employed (SB/SE) Division. Primary Stakeholders. The primary stakeholders are Speciality Collection Insolvency (SCI) and SB/SE Collection. Program Goals. The goal is to provide fundamental knowledge and procedural guidance to facilitate the effective monitoring of Insolvency cases. To promote timely and effective actions on behalf of the IRS, and to promote the efficiency of Insolvency caseworkers by enabling them to manage their inventories based on necessary actions rather than on periodic general reviews of all cases.
Background
5.9.16.1.1 (06-18-2024) Background Internal Revenue Manual (IRM) 5.9, Bankruptcy and Other Insolvencies, contains the IRS's position, procedures, information, instructions, guidance, and references concerning bankruptcy cases, stockbroker insolvencies, receiverships, assignments for the benefit of creditors, corporate dissolutions, and bulk sales.
Authority
5.9.16.1.2 (03-25-2019) Authority The Insolvency program operates within the guidelines of the US Bankruptcy Code (11 USC) and the Federal Rules of Bankruptcy Procedure. IRM 5.9.3.1.2, Authority, and IRM 5.9.3.1.3, Responsibilities, also discuss Insolvency caseworkers' authority and responsibilities in the Insolvency program.
Roles and Responsibilities
5.9.16.1.3 (08-25-2025) Roles and Responsibilities Field Insolvency. FI retains responsibility for working most reports on cases assigned to their inventories. The CIO may refer certain cases on their assigned reports to FI for resolution. Reports handled by FI are: Bar Date Follow-up Court Closure Follow-up Courtesy Investigations Litigation Transcript System (LTS) Post-petition / Pre-confirmation BMF Monitoring Proof of Claim Follow-up Refiling of the Notice of Federal Tax Lien (NFTL) Referral to Counsel Technician Review Follow-up Centralized Insolvency Operation. CIO caseworkers monitor post-petition IDRS actions affecting cases by processing the following reports: Aged Case Litigation Account Management System (LAMS) Litigation Transcript System (LTS) Mirrorfail Transcript Unpostable
Program Management and Review
5.9.16.1.4 (08-25-2025) Program Management and Review Program Reports. Guidance for the various reports covered in this IRM section can be found in the following: References to Program Reports IRM Title IRM 1.4.51.8.3 Case Management Tools, contains guidance on the various reports utilized throughout the Insolvency program IRM 1.4.51-8 Guide for Litigation Transcript System (LTS) Reports (CIO) IRM 1.4.51-9 Guide for Court Closure Follow-up Report (CIO) IRM 1.4.51-10 Guide for Tech Review Follow-Up Report (CIO) IRM 1.4.51-11 Guide for LAMS Closed Case Listing Report (CIO) IRM 1.4.51-12 Guide for Pending Refunds Report (CIO) IRM 1.4.51-13 Guide for LAMS Not Found on AIS Case Listing Report (CIO) IRM 1.4.51-14 Guide for Non-Master File Listing Report (CIO) IRM 1.4.51-15 Guide for Lien Research Report (CIO) IRM 1.4.51-16 Guide for Aged Case Report (CIO) IRM 1.4.51-18 Guide for Unpostable Reports (CIO) Field Insolvency Report Job Aid. The Field Insolvency Report Job Aid can be found in the Insolvency Knowledge Base SharePoint at FI Specialist-Advisor Report Job Aid Version BOE 4.3.docx. Program Effectiveness. National quality reviews and consistency reviews are conducted on a regular basis. See IRM 1.4.51.16.1, NQRS and IRM 1.4.51.16.2, EQ Consistency Reviews, for more information. Operational reviews and employee engagements are conducted on a yearly basis. See IRM 1.4.51.17, Operational Reviews and Employee Engagement, for more information. The Monthly Assessment of Performance Report (MAP) provides detailed inventory and productivity data.
Program Controls
5.9.16.1.5 (06-18-2024) Program Controls Managers are required to follow program management procedures and controls addressed in IRM 1.4.51.5.2, Reviews (Overview), and IRM 1.4.51.15, Controls, and IRM 1.4.51.16, Quality. Caseworkers and managers utilize the Automated Insolvency System (AIS) for case management, assignment and documentation of all insolvency and non-bankruptcy insolvency cases. See IRM 5.9.3.2 Automated Insolvency System (AIS). Certain case actions and determinations explained in this IRM section require managerial approval.
Terms/Definitions/Acronyms
5.9.16.1.6 (08-25-2025) Terms/Definitions/Acronyms A glossary of terms used by Insolvency can be found in IRM 5.9.1-1, Glossary of Common Insolvency Terms. Common acronyms acceptable for use in the AIS history are listed in IRM 5.9.1-2, Acronyms and Abbreviations. Acronyms used locally in this IRM section are shown below. Acronyms Acronym Definition AIS Automated Insolvency System ASED Assessment Statute Expiration Date CC Command Code cc Closing Code CCP Centralized Case Processing CIO Centralized Insolvency Operation CSED Collection Statute Expiration Date DOD Date of Death DPC Designated Payment Code FI Field Insolvency FPLP Federal Payment Levy Program GII Generalized IDRS Interface GUF Generalized Unpostable Framework IAT Integrated Automation Technologies IIP Insolvency Interface Program LAMS Litigation Accounts Management System LTS Litigation Transcript System MF Master File NFTL Notice of Federal Tax Lien NMF Non-Master File RTR Remittance Transaction Research SCI Specialty Collection Insolvency TC Transaction Code TIN Taxpayer Identification Number TPR Trustee Payment Research UPC Unpostable Code Additional acceptable acronyms and abbreviations are found in the ReferenceNet Acronyms Database, which may be viewed at: ReferenceNet Legal and Tax Research Services.
Related Resources
5.9.16.1.7 (06-18-2024) Related Resources Procedural guidance on Insolvencies can be found throughout IRM 5.9, Bankruptcy and Other Insolvencies. The US Bankruptcy Code and Rules. AIS User Guide, Document 13219. Insolvency Knowledge Base Home Page - Insolvency Knowledge Base - Home. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see: Taxpayer Bill of Rights | Internal Revenue Service.
Litigation Transcript System
5.9.16.2 (08-25-2025) Litigation Transcript System Litigation Transcript System (LTS). The Litigation Transcript System (LTS) program matches electronic litigation transcripts from master file with the TIN records of the AIS database. This program allows Insolvency caseworkers to manage their inventories based on necessary actions rather than on periodic general reviews of all cases assigned to them. There are other Business Objects (BOE) reports that work hand-in-hand with LTS, such as, Refunds Generated by LTS and Pending Refunds in the mandatory weekly reports. Centralized Insolvency Operation. CIO units generate and work LTS reports for cases assigned to their inventory and forward specific reports, such as new assessments, to Field Insolvency (FI) when appropriate. Field Insolvency. FI generate and work LTS reports on cases currently assigned to their inventory. They also work transcripts for cases transferred to them from CIO because of complex issues. Weekly Extractions. MF data are sorted and transmitted to the AIS database once a week. After the data is matched and sorted by employee case assignment number, the transcripts can be printed. Time frame. Caseworkers must review their assigned transcripts within five workdays of receipt with one exception, After Petition transcripts must be reviewed within 2 calendar days of generation. In addition, CIO must review New Assessment and Closed Case transcripts within 15 calendar days of generation. Documentation. Follow the documentation guidelines found in IRM 5.9.5.4, Automated Insolvency System (AIS) Documentation. Note: SCI can utilize IAT/GII tools to reduce the volume of cases requiring manual review and AIS documentation. Identification and Prevention of 11 USC Violations. LTS reports assist Insolvency employees to identify and to resolve violations of the Bankruptcy Code. Correction of actions taken in violation of the automatic stay must be initiated within two workdays of the date a violation is detected. Pending Refunds. LTS generates a Manual Refunds Pending for Review Report (with cases sorted by employee number) to identify possible refund issues that may require immediate handling. The report can be accessed by using the Business Objects Environment (BOE) reports. LTS loads the MF and AIS refund data automatically to the AIS manual refund screen. Refunds Generated by LTS. For each debtor's TIN, LTS generates a weekly Report of Refunds when a docket is open on AIS, a module has a current -V or -W freeze condition, or a TIN is added to the Manual Refund data screen for possible refund. IDRS overpayment information is added weekly to AIS. The report can be accessed by using BOE reports and selecting Pending Refunds. See IRM 5.9.16.3, Manual Refunds. Sorting LTS Transcripts. The LTS transcripts are in one file and systemically sorted into the following types onto the AIS case history for review: Credit Balance Other Credit Balance New Assessments Case Closed on AIS All Other After Petition LTS Retention. LTS transcripts must be retained for one month. Local management must set procedures for storing the reports on site.
"Credit Balance" and "Other Credit Balance" Reports
5.9.16.2.1 (08-25-2025) "Credit Balance" and "Other Credit Balance" Reports Pre-petition Credit and Pre-petition Liability. LTS credit transcripts generate on all accounts with -V or -W freeze, regardless if the credit is frozen from refunding. The information from LTS Credit Balance is extracted to the Manual Refund Pending Report. Note: SCI works the Pending Refunds report on BOE while working LTS "Credit Balance" transcript systemically found in the AIS case history. If a credit and liability are both pre-petition, the caseworker must determine if the credit is a true module overpayment by reviewing all modules on Integrated Data Retrieval System (IDRS) Command Code (CC) SUMRY for the Transaction Code (TC) 520 and applicable closing code, along with the local rules or standing orders, prior to initiating any of the following actions to resolve the credit balance by: manual refund to the debtor; manual refund mailed to the trustee; transfer of the credit to another period; or partial refund to the taxpayer or mailed to the trustee. Pre-Petition Module with a Credit. Pre-Petition Modules with a Credit If... Then... TC 520 cc 60, 61, 62, or 63 (prevents pre-petition to pre-petition offsets and freezes pre-petition refunds), Follow the chart "When a True Module Credit Exists" below. TC 520 cc 64 or 65 (allows pre-petition offsets and does not freeze pre-petition refunds), Update Manual Refund screen on AIS to "never process" and document AIS history. TC 520 cc 66 or 67 (allows pre-petition to pre-petition offsets and freezes pre-petition refunds), Follow the chart "When a True Module Credit Exists" below. TC 520 cc 83 (prevents all offsets and does not freeze pre-petition refunds), Follow the chart "When a True Module Credit Exists" below. Post-Petition Modules with a Credit. Post-Petition Modules with a Credit If... Then... TC 520 cc 60 or 61 (allows post-petition to post-petition offsets and does not freeze post-petition refunds), Update Manual Refund screen on AIS to never process and document AIS. TC 520 cc 62, 63, 66, or 67 (allows post-petition to post-petition offsets and freezes post-petition refunds), Follow the chart "When a True Module Credit Exists" below. TC 520 cc 64 or 65 (allows post-petition offsets and does not freeze post-petition refunds), Update Manual Refund on AIS to "never process" and document AIS. TC 520 cc 83 (prevents all offsets and does not freeze post-petition refunds), Follow the chart "When a True Module Credit Exists" below. When a True Module Credit Exists. When a True Module Credit Exists If... Then... Standing orders or local rules allow offsets, CIO Action: Input a credit transfer online. (See IRM 21.5.8.4, IDRS Guidelines for Credit Transfers, and IRM 21.5.8.4.1, Credit Transfer Input on IDRS.) If an amended POC is required, reassign the case to the appropriate FI caseworker, documenting the AIS history with the reason for the reassignment. The FI caseworker will be advised of the potential need for case action via e-mail sent by AIS to their Outlook e-mail address. FI Action: Prepare Form 2424 and forward to Centralized Case Processing (CCP). The document is sent electronically by secure e-mail to *SBSE CCP INSLV. If the credit transfer will not absorb the entire credit, prepare a manual refund to issue the credit to the debtor or trustee. Note: When preparing a credit transfer that will absorb the entire credit, caseworkers must access the Manual Refund on AIS to update the "issue to" field to "Never Process" to prevent the case from appearing on the Pending Manual Refund Report. Standing orders or local rules do not allow offsets, and the dollar amount meets the criteria for referral to Counsel (L&A) to request a lift of stay for offset, CIO Action: Reassign the case to the appropriate FI caseworker. Document the AIS history, noting the research results and basis for transferring the case to FI. The FI caseworker will be advised via e-mail sent by AIS to their Outlook e-mail address. FI Action: Depending on local agreement with Counsel (L&A), make a determination about requesting a lift of stay for offset. The credit is due to a TC 740 (S- freeze), Review the account to determine if the refund was issued to an incorrect address; if a new address is found for the taxpayer or Trustee, reissue the manual refund to the updated address; if no new address can be found, document AIS with research performed and that no further action can be taken. The credit is due to a TC 610, 640 (-F freeze), 650, Document AIS history stating applicable TC and no actions is needed. The credit is due to a TC 766, TC 766 credits must be researched further to determine their credit reference number (CRN); certain CRNs are not refundable. Example: CRN 337 is a mirrored credit and not available for refund or offset; the true credit will be posted under the related MFT 31/65 module as a credit transaction TC 61X, 70X, 80X. Research the account further to determine credit to resolve or refer to the CIO Operation Support Team. The credit cannot be offset and does not meet the criteria for referral to Counsel (L&A), (See IRM 5.9.4.15.4, Referral Tolerances), Prepare Form 5792, Request for IDRS Generated Refund (IGR), to refund the overpayment to the debtor or to send the credit to the debtor c/o of the trustee. If the overpayment came from the trustee, the overpayment should be sent back to the trustee. If the overpayment came from debtor or third party, the refund of the overpayment should be sent to the debtor or trustee, depending on whether the trustee has made a valid turnover request. Note: The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA) allows offset of pre-petition income tax refunds to pre-petition income tax liabilities for cases filed on or after October 17, 2005. Post-Petition Credit with Additional Liability. If the LTS credit is post-petition, the caseworker must research IDRS to determine if post-petition liabilities exist. Addressing Post-Petition Credits When There Are Post-Petition Liabilities If... Then... Research shows existing post-petition liabilities, Apply the credit to the existing post-petition liability unless offset is barred by local rules or standing orders. CIO Action: Input a credit transfer online. (See IRM 21.5.8.4, IDRS Guidelines for Credit Transfers, and IRM 21.5.8.4.1, Credit Transfer Input on IDRS.) FI Action: Prepare Form 2424, Account Adjustment Voucher (or other form accepted by CCP) requesting a credit transfer and send to CCP. More than one post-petition liability exists, Apply the credit to the most imminent CSED first, and continue in this same manner until the credit is exhausted (unless offset is barred by local rules or standing orders). The credit is not exhausted but standing orders or local rules allow post-petition credits to offset to pre-petition debts, CIO Action: Input a credit transfer online. (See IRM 21.5.8.4, IDRS Guidelines for Credit Transfers, and IRM 21.5.8.4.1, Credit Transfer Input on IDRS.) Update the AIS history explaining actions taken. If a proof of claim has been filed, reassign the case to the appropriate FI caseworker. The FI caseworker will be advised of the potential need for case action via an e-mail sent by AIS to their Outlook e-mail address. FI Action: Prepare Form 2424 (or other form accepted by CCP) requesting a credit transfer and send to CCP. Amend claim or send credit letter to trustee as needed. The case is a Chapter 13, the credit is not exhausted, no standing orders exist for offset to pre-petition liabilities, but the dollar amount meets IRM criteria for referral to Counsel (L&A) to request a lift stay, CIO Action: Document the AIS history, noting the research results and the basis for transferring the case to the Field. Reassign case to the appropriate FI caseworker. The FI caseworker will be advised of the potential need for case action via an e-mail sent by AIS to their Outlook e-mail address. FI Action: Consider requesting a lift of stay for offset based on local referral tolerances. The credit is not exhausted, no standing orders exist for offset to pre-petition liabilities, and the amount does not meet the criteria for referral to Counsel (L&A) to request a lift of stay, Prepare Form 5792, Request for IDRS Generated Refund (IGR), for any remaining credit and document the AIS history. The refund should be directed to the debtor or the trustee depending upon local rules or trustee turnover requests. IRM 5.9.16.3, Manual Refunds. Caution: Caseworkers must update the "Issue to" field to "Never Process" on the refund screen on AIS when a Form 5792, Request for IDRS Generated Refund (IGR) will not be issued. Note: Because of time constraints, generally referrals for lift of stay will not be made on Chapter 7 cases based on LTS reports. Post-petition Credit and No Additional Liability. If the credit is post-petition, no additional liabilities are identified, and the TC 520 prevents systemic post-petition refunds, the caseworker must prepare Form 5792, Request for IDRS Generated Refund, asking a refund be issued to either the debtor or payable to the debtor and mailed in care of the trustee. IRM 5.9.16.3, Manual Refunds. Payment Posting IRM Section. IRM 5.9.15.7, Proper Application of Payments, guidance can be followed on determining the most appropriate manner in which to address credits identified by LTS reports.
"New Assessment" Reports
5.9.16.2.2 (08-25-2025) "New Assessment" Reports Identified by Transaction Codes. For each debtor TIN on an open AIS case, LTS generates a New Assessment report systemically noted in the AIS history for review when the following newly posted transaction codes appear on a balance due module: TC 150 - Return posted with assessment TC 240 - Miscellaneous penalty TC 290 - Additional tax assessment TC 300 - Additional tax or deficiency by Examination TC 671 - Dishonored check Note: The LTS New Assessment reports are not worked in Chapter 7 No Asset cases and, when generated, are discarded into classified waste. Transaction Code Analysis. Caseworkers must analyze the transcripts for cases in their inventory to determine which transaction codes are present and what the next appropriate action is. Additional AIS and IDRS research may be required. Addressing New Assessment LTS Transcripts If... Then... The new assessment is on a pre-petition period, and the case is a Chapter 13 or Chapter 7 Asset bankruptcy, CIO Action: Re-assign the case to the appropriate FI caseworker and Document actions in the AIS history. FI Action: Determine if a new claim should be filed or if an existing claim should be amended. (See IRM 5.9.5.4, AIS Documentation, and IRM 5.9.14.3.1, Amends Process. The new assessment is on a pre-petition period and the case is a Chapter 7 Asset, Chapter 11, Chapter 12, or Chapter 13 assigned to FI, FI Action: Determine if a new claim should be filed or if an existing claim should be amended. The new assessment is on a post-petition Chapter 13 period and the assessed liability is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ CIO Action: Input TC 520 cc 84 (See IRM 5.9.10.8(5), TC 520 Input on Post-Petition Modules), update the AIS history (example - Working LTS New Assessment for XX-20XX12 for $XX, TC 520 cc 84 input, discard) and discard the transcript in classified waste. Also, see Note below. The new assessment is on a post-petition Chapter 13 period and IDRS indicates full pay has been received based on the systemic balance due notice, CIO Action: document AIS and place the transcript in classified waste if full payment has been received. The new assessment is on a post-petition Chapter 13 period, and IDRS indicates full pay has NOT been received based on the systemic balance due notice, and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ CIO Action: Input TC 520 cc 84 (See, IRM 5.9.10.8(5), TC 520 Input on Post-Petition Modules. Also, see Note below. Check to see if the petition date is within the last 4 calendar years. If not, update the AIS history (example - Working LTS New Assessment for XX-20XX12 for $XX, petition date not within last 4 calendar years, TC 520 cc 84 input, and discard the transcript in classified waste. If the petition date is within the last 4 calendar years, update the AIS history (example - Working LTS New Assessment XX-20XX12 for $XX, TC 520 cc 84 input, reassigned to the appropriate FI caseworker. The FI caseworker will be advised of the potential need for case action via an e-mail sent by AIS to their Outlook e-mail address notifying them of the case transfer. FI Action: Follow local procedures for addressing post-petition liabilities. Annotate the AIS history explaining how post-petition liabilities are to be handled upon discharge. (See IRM 5.9.5.4, AIS Documentation). Note: After conducting an analysis of SCI staffing and case receipts levels, the SCI Director will set tolerances for post-petition assessments where CIO will determine input of TC 520 cc 84 and take no further action. Do not input the TC 520 cc 84 if the case has a closure method present, just document the AIS history. Amending Proofs of Claim.IRM 5.9.13.18.1, Unassessed Claims, provides direction for amending claims. Some Insolvency offices send the trustee a credit letter rather than file an amended claim if a liability proves to be less than is shown on the IRS's claim. Insolvency caseworkers should accede to the wishes of their trustee in choosing to file an amended claim or send a credit letter.
"Case Closed on AIS" LTS
5.9.16.2.3 (08-25-2025) "Case Closed on AIS" LTS Case Closed on AIS. For each debtor TIN, LTS generates a "Case Closed on AIS" transcript when AIS shows a closed docket, and a current -V or -W freeze condition is present on at least one MF module. The Case Closed on AIS report works with Unreversed TC520 Report on BOE. The caseworker must analyze IDRS to determine if TC 521 is input on all modules where the Insolvency TC 520 had previously posted. Caution: Other functions, such as Appeals, use TC 520 transaction codes. The closing code (CC) associated with the TC 520 identifies which area has restricted the tax account. See Document 6209 , Processing Codes and Information, for explanations of the closing codes associated with TC 520. Closed on AIS LTS Transcript Processing If... Then... The TC 521 has not posted on all modules, Use IDRS command code REQ77 to input TC 521 to those modules where TC 521 is lacking. See IDRS Command Code Job Aid on SERP. The TC 521 has posted on all modules, Review IDRS for the status of TC 520s. For multiple TC 520s, determine which TC 520 remains unreversed. See "Caution" above. The TC 521 has gone unpostable on at least one module because of an incorrect closing code, Use IDRS command code REQ77 to input TC 521 with the correct closing code to those modules where TC 521 unposted. See IDRS Command Code Job Aid on SERP. The TC 520 relates to the LTS report bankruptcy case and the bankruptcy TC 521 has posted, CIO Action: Using command code REQ77, input TC 470 with no transaction date. At the same time input TC 472 with no transaction date, but with a one cycle delay. (Status 72 will change to status 47 and then to status 50 systemically) Once the case is in status 50, input command code STAUP, using status of case prior to bankruptcy and 00 cycles to remove the status 72 indicator. See IDRS Command Code Job Aid on SERP FI Action: Request the above actions from CCP. The TC 520 relates to an Appeals case or other non-bankruptcy litigation, No action is necessary as the TC 520 is valid. The TC 520 applies to a bankruptcy case not related to the LTS report case, No action is necessary. Documentation. When the LTS "Case Closed on AIS" or Unreversed TC520 Report transcript has been resolved, the caseworker must document the AIS history on all cases where action was taken and retain the transcript per managerial direction. Note: When another tool or automated report is available to identify TC 520s on closed cases that may need reversal, that tool or report may be used in lieu of the case "Closed on AIS" LTS. Integrated Automation Technologies (IAT) Closed Bankruptcy Tool. An IAT tool was developed for use by CIO to perform research on the LTS Case Closed on AIS. The tool researches IDRS to determine if the appropriate TC 521/522 has been input on a list of TINs. If the tool determines the TINs do not have the appropriate TC 521/522 input (TC 521/522 releasing the -V or -W freeze) the tool will input and transmit the TC 521/522 to the account. The tool will provide an output report listing the cases for which a determination could not be made. Cases on this output report will require manual review by a caseworker. In order to use the IAT tool, generate the Business Objects "Closed Case by MGC (LTS Closed Case for IAT Tool)" report. The IAT Closed Bankruptcy Tool output report can be worked in lieu of working and documenting each individual transcript.
"All Other" LTS
5.9.16.2.4 (08-25-2025) "All Other" LTS All Other. For each debtor TIN, LTS generates an "All Other" transcript when AIS has an open docket and: IDRS shows a current -V or -W freeze condition; a TC 670 has recently posted with a designated payment code other than 03 or 11 or a TC 846 has recently posted any other condition that generates a transaction code. Note: "All Other" LTS is optional for all SCI, with the exception of the "All Other TC 846 Found" transcript. Violations of the Automatic Stay. AIS and IDRS must be researched to determine if payment(s) are in violation of the automatic stay. (See IRM 5.9.3.5.1, Violations of the Automatic Stay, IRM 5.9.6.5.1, Debtor Payments on Dischargeable Taxes, and IRM 5.9.6.5.2, Voluntary Payments on Non-Dischargeable Taxes.) Actions to be Taken on Post-Petition Payments If... Then... The case is a Chapter 13 or a Chapter 7 No Asset bankruptcy and payments have a DPC 05 and are in violation of the automatic stay, Prepare, Form 5792, Request for IDRS Generated Refund. The case is a Chapter 13 or a Chapter 7 No Asset bankruptcy with DPC 06, 07, or 08, and payments are in violation of the automatic stay, FI Action: Review case and consult Counsel (L&A) for guidance. The case is a Chapter 7A, 11, or 12 bankruptcy, and payments are in violation of the automatic stay, A decision must be made to refer the case to Counsel (L&A) for a motion for offset or adequate protection or to prepare Form 5792, Request for IDRS Generated Refund. Payments are not in violation of the automatic stay, Determine if other liabilities exist where an offset is applicable. Payments are not in violation of the automatic stay, and an offset is applicable, Apply the payment according to the Bankruptcy Code or local rules/standing orders. Prepare Form 2424 (or other form accepted by CCP) requesting a credit transfer and send to CCP. Amend claims or send credit letters as needed. Payments are not in violation of the automatic stay, but an offset is not applicable, Prepare Form 5792, Request for IDRS Generated Refund. Documentation. When the LTS All Other transcript has been resolved, the caseworker must document the AIS history and retain the transcript according to managerial instruction. All Other TC 846 Found. A LTS will generate when a systemic refund (TC 846) was issued to the debtor. Caseworkers must review IDRS to locate the TC 846 to ensure a systemic release of a trustee payment did not occur. If a TC 846 posted in the same cycle as a TC 670, 680, 690 with DPC 03 take the following actions: Systemic Refund of Trustee Payment If... Then... The refund is due to trustee payment that posted to a pre-petition or post-petition period, CIO Action: Input TC 520 cc 81 Update the freeze screen Reassign the case to FI Document actions FI Action: Review the account and follow the chart in IRM 5.9.15.7.2, Multiple Refunds. The refund is due to other non trustee payments, such as a voluntary payment, CIO Action: Review the entire taxpayer account including RTR (Remittance Transaction Research) System, if available, to ensure the voluntary payment was posted to the correct tax period. If the taxpayer designated the payment for tax period other than the period the payment was posted to, issue Letter 510-C, Refund in Error: Return Check. Use paragraph F, T, U, W, a, b, e, h. The refund is due to a joint liability and both debtors filed individual bankruptcies, CIO Action Input TC 520 cc 81 Update the freeze screen Reassign the case to FI Document actions FI Action Review the account and follow the chart in IRM 5.9.15.7.2, Multiple Refunds. The refund is due to an economic impact payment: (EIP 1: The Coronavirus Aid, Relief and Economic Security CARES Act; EIP 2: The Consolidated Appropriation Act of 2021; EIP 3: American Rescue Plan Act of 2021), CIO Action & FI Action: No action is necessary. No AIS history is needed. Caution: In addition to systemic refunds (TC 846), there may be refund offsets (TC 826) to review even when the offset is pre-petition to pre-petition credits or post-petition to post-petition credits. Reassign to Field Insolvency to possibly amend the claim. Another determination may be to send a credit letter to the trustee or withdraw the claim. Generalized IDRS Interface (GII) CIO Trustee Payment Refund (TPR) Tool. A GII tool was developed to perform research on the LTS All Other TC 846 Found transcripts. The tool will perform IDRS research on a listing of cases identifying modules where the TC 670 with Designated Payment Code (DPC) 03 and a TC 846 posted in the same IDRS cycle. The GII TPR output report can be worked in lieu of working and documenting each individual transcript.
"After Petition" LTS
5.9.16.2.5 (08-25-2025) "After Petition" LTS After Petition Transcripts. LTS generates "After Petition" transcripts when specific transaction codes post after the petition date. These transcripts will assist Insolvency caseworkers in recognizing potential bankruptcy stay violations. Transaction Code (TC) 670. LTS will generate a transcript for a TC 670 payment when the payment is made after the petition date listed on AIS. These transcripts will only be generated for cases that have no confirmation date or a confirmation date of 02/02/2222 on AIS. Follow the instructions in the chart below for processing transcripts with TC 670 payments. LTS with TC 670 Payments If... Then... DPC code: Blank or 99, Check RTR, if available If NFTL or levy payment, follow IRM 5.9.5.8, Levies and Bankruptcy If not a NFTL or levy payment, follow IRM 5.9.4.5.1, Addressing Credits, Refunds, and Offsets, Update AIS history with all actions taken. DPC: 04, 20, or 21 (State levy), 05 (Levy), 07 (Payment received expressly for full or partial payoff of the Notice of Federal Lien), 18 (FPLP Primary), 19 (FPLP Secondary), Follow IRM 5.9.5.8, Levies and Bankruptcy Update AIS history with all actions taken DPC other than 04, 05, 07, 18, 19, 20, or 21, Update AIS history listing reason for no additional action, example "Working LTS After Petition for cycle 2016XX for MFT - Period on TIN, TC 670 DPC is 03, no action needed." Transaction Code (TC) 582. LTS will systemically generate a transcript in the case history when a TC 582 is posted to IDRS after the bankruptcy petition date listed on AIS. This transcript may also be found on BOE as Lien Research under the mandatory monthly reports. Follow the instructions in the chart below for processing transcripts with TC 582. LTS with TC 582 If... Then... AIS history shows NFTL period already addressed, Update AIS history stating NFTL was already addressed and no additional action is needed. AIS history doesn't support leaving NFTL in place, Follow IRM 5.9.5.9.1, NFTL Filed after Bankruptcy Filing Update AIS history with actions taken. Note: You must read the case history and access the NFTL on Automated Lien System (ALS) to determine if the lien was in fact filed in violation. The existence of the TC 582 on IDRS should not be the only indicator used to determine the validity of a lien. Transaction Code (TC) 291/301. LTS will generate a transcript in the AIS case history when a TC 291/301 posts (tax adjustment generally from an amended return) to IDRS after the bankruptcy petition date listed on AIS. Follow the instructions in the chart below for processing transcripts with TC 291/301. LTS with TC 291 or TC 301 If... Then... Chapter 7N, Update AIS history stating Chapter 7N and no action is needed. All Chapters other than 7N and not credit balance, CIO Action: Review for possible reassignment to FI to amend Proof of Claim (POC). Update AIS history will all actions taken. FI Action: Amend POC if needed. Update AIS history with all actions taken. All Chapters other than 7N and credit balance, Follow IRM 5.9.4.5, Credits, Refunds, and Offsets Update AIS history with all actions taken. Transaction Code (TC) 706. LTS will generate a transcript in the AIS case history when a TC 706 (offset) posts to IDRS after the bankruptcy petition date listed on AIS. These transcripts will only be generated for cases that have no confirmation date or a confirmation date of 02/02/2222 on AIS. Follow the instruction in the chart below for processing transcripts with TC 706. LTS with TC 706 If... Then... Pre-petition to pre-petition or post-petition to post-petition, Update AIS history stating offset allowed and no additional action needed. Pre-petition to post-petition or post-petition to pre-petition, Review, IRM 5.9.18.6.7, Post-petition Payment, and BLARE - Local/Sites/Other to see if offsets are allowed. If allowed, no action needed. If not allowed, reverse offset. Update AIS history with all actions taken. Transaction Code (TC) 610/640/650. LTS will generate a transcript in the AIS case history when a TC 610/640/650 posts to IDRS after the bankruptcy petition date listed on AIS. Follow the instructions in the chart below for processing transcripts with TC 610/640/650. LTS with TC 610, TC 640, TC 650 If... Then... TC 610 (Remittance with Return), TC 640 (Advance Payment of Determined Deficiency or Underreporter Proposal), TC 650 (Federal Tax Deposit), Update AIS history stating transaction code and no action is needed.
Manual Refunds
5.9.16.3 (08-25-2025) Manual Refunds Form 5792, Request for IDRS Generated Refund (IGR). The need to issue a manual refund may be identified by a debtor, attorney, trustee, LTS report, Pending Refunds report, etc. Below is a non-inclusive listing of reasons to issue a manual refund: Trustee Turnover is in place, see IRM 5.9.6.2.3, Chapter 7 Tax Refunds to Trustees. Trustee Overpayment, see IRM 5.9.15.3.4, Surplus Payments from Trustee. Violations of the Automatic Stay, see IRM 5.9.3.5.1, Violations of the Automatic Stay. Voluntary payment, see IRM 5.9.4.5.2, Post-Petition Payments and Credits. Original or amended return filed with a refund and a bankruptcy freeze (TC 520, see IRM 5.9.5.6.1, Closing Codes) that prevents systemic release. See IRM 5.9.16.2.1, "Credit Balance" and "Other Credit Balance" Reports. Court Order, see IRM 5.9.4.5.1, Addressing Credits, Refunds and Offsets. Preference Levy Payments, see IRM 5.9.4.7, Preferences. Non-Debtor Spouse (NDS) payment or offset, see IRM 5.9.4.5, Credits, Refunds and Offsets. Note: Regardless of the source, manual refunds are prepared through the same steps. The format to input refund data can be accessed by selecting the Manual Refund screen on AIS. The Document 13219, Automated Insolvency System - User Guide, provides instructions to prepare and print Form 5792, Request for IDRS Generated Refund, on AIS. If AIS is not available, manual refunds are completed using the current Form 5792 available on SERP or by using the Manual Refund IAT tool. "Issue To" Hold Status. If there is a reason not to issue the refund at the current time, but it is anticipated that a manual refund will be requested at another time, update the "Issue To" status to Hold on the AIS Manual Refund screen. Below is a non-inclusive listing of reasons to update the refund to "Hold" status: C- freeze: refund return filed prior to February 15th meeting PATH Act criteria -R freeze: Injured Spouse, IVO or CI claim -L freeze: Account held for audit, and TC 520 cc does not allow systemic release -A freeze: Amended or duplicate return filed Open Control Base: contact employee with open control base prior to taking an action TC 520 Closing Codes. Caseworkers will review IDRS to locate the TC 520 closing code present on all available modules. If there is only one TC 520 closing code present and it allows credits to offset and/or refund systemically, take no actions to initiate a manual refund or credit transfer. If multiple bankruptcy closing codes are present and at least one freeze (prevents) offsets and/or systemic refunds, the credit must be resolved manually (i.e. credit transfer and/or manual refund). If a non-bankruptcy TC 520 is posted to the module, contact the appropriate Appeals Office or Advisory Group prior to making any account adjustments. See the Litigation Contacts listed in IRM 21.5.6.4.46, -W Freeze. Note: Information on TC 520 closing codes can be found in IRM 5.9.5.6.1, Closing Codes, and Document 6209, Section 11, Collection Status Indicators, TDI TC 520 Closing Code Chart. Chapter 13 Processing. When working the "pending" Manual Refund Report for Chapter 13 cases, since the Proof of Claim (POC) may need to be amended, review the "Taxpayer" screen on AIS to see if a POC was filed, this is found under "POC Information", review the POC screen to verify: Chapter 13 Processing Pending Manual Refund Report If.... Then... POC was filed, CIO Action: Reassign case to FI. Document AIS history "Reassigned to FI for amended POC determination, credit not processed". FI Action: Follow IRM 5.9.14.3.6, APOC Amends Flag Conditions and Resolution. No POC was filed, Continue resolving the credit, see information below starting from IRM 5.9.16.3(5) . BPI Codes.IRM 5.9.4.5.3.1, Offset Bypass Indicators, explains the correct offset bypass indicators to use when preparing a manual refund for a taxpayer in bankruptcy. BAPCPA has required modifications to the code previously used. Required Inputs. As mentioned above, AIS provides a template of Form 5792, Request for IDRS Generated Refund. Some fields are systemically populated, such as the name (to whom the refund is being issued) from the AIS Taxpayer screen (may need to be updated to match IDRS cc ENMOD or INOLES), the refund tax period, the amount of the refund, the return Document Locator Number (DLN), and the TIN. Other fields require manual completion on the AIS Manual Refund screen or after the Form 5792 is generated from AIS. A drop-down menu is provided with the AIS Form 5792 to annotate the "Issue To" field with the appropriate recipient of the refund: The Issue to Drop-Down Menu Options Value Description Trustee Refund to be issued to the trustee. Taxpayer Refund to be issued to the taxpayer. Hold Hold for research, will require change to "Trustee" , "Taxpayer" or "Never Process" . Never Process Do not issue refund, do not process. Pending Refund determination has not been made. Note: The name of the taxpayer on the Form 5792, Request for IDRS Generated Refund, should match the name on IDRS Command Code (CC) ENMOD. If necessary, the name systemically populated on the AIS Form 5792 can be manually overwritten. If the refund is being issued to the debtor in care of the trustee, the bankruptcy case number is systemically generated online 16, 3rd name line of the Form 5792. Data Needed for Completion. Information from IDRS CC BMFOL, ENMOD, IMFOL or TXMOD are necessary to complete Form 5792. The "Issue to" field gives the caseworker the option of issuing the refund to the debtor directly or the debtor in care of the trustee. In most instances, Insolvency issues the refund to the taxpayer unless the trustee directs that all refunds be sent to them. Caution: If a refund that is property of the estate is refunded to the debtor instead of the trustee, the caseworker should NOT generate another refund to send to the trustee. If the trustee requests the refund, the caseworker should advise the trustee to request the refund from the debtor. If the debtor or trustee is entitled to interest, see Exhibit 5.9.16-1, Instructions for Preparing Form 5792, Section III - Determining Interest, for detailed information to complete the from date. Reminder: The "to" date on the Form 5792 is completed by the caseworker inputting CC RFUND. (See IRM 3.14.1.6.6.2, Computing Credit Interest on Manual Refunds.) Note: If a trustee has requested a refund because they sent a payment on an account erroneously, interest will not be paid to the trustee unless that payment was an overpayment of the IRS's claim. The employee processing Form 5792 is responsible for completing any applicable sections such as the interest "to" date. If Form 5792 is faxed or uploaded to submission processing before 12:00 p.m., the date of the next business day is used as the interest "to" date. If Form 5792 is faxed or uploaded to submission processing after 12:00 p.m., the date of the second business day is used as the interest "to" date. The interest calculated is placed in Box 6, TC 770 Amount. Box 5 totals the combined amounts of interest in Box 6 and the overpayment amount from Box 7. The initiator of the refund request must have a system in place to monitor and verify the posting of the refund requested on Form 5792 . Field Insolvency Refund Requests. When manual refunds are prepared by FI caseworkers, the Form 5792 must be approved by a delegated authority, and submitted to Specialty Collection Insolvency at the Philadelphia Campus via secure e-mail to *CIO Issues for processing. CIO will coordinate with the delegated authority to digitally sign the manual refund after it is processed through IDRS command code RFUND. See IRM 3.17.79.3.2.3, Manual Refund Digital Signature Requirement. Reminder: Each e-mail will contain one taxpayer and be sent secured. Additional CIO Refund Steps. In addition to completing Form 5792 and obtaining an approval digital signature from a delegated authority, CIO must ensure command code RFUND is input on IDRS via the Insolvency Manual Refund or the Manual Refund IAT tool. Note: CMODE to Ogden Service Center (OSC) is required prior to inputting command code RFUNDR. Monitoring. When a manual refund is requested, the caseworker who requested the refund must monitor the TC 840 until it posts to Master File. Note: For erroneous refund procedures see IRM 21.4.5.5, Erroneous Refund Categories and Procedures, and IRM 21.4.5.5.5, Overview of Category D Erroneous Refunds. Documentation. Matters concerning refunds and credits will be handled expeditiously by the IRS and pertinent information promptly documented on AIS. This includes all actions and decisions made by caseworkers, technical leads, and managers, including preparing, reviewing, and approvals. See IRM 5.9.5.4(2), Automated Insolvency System (AIS) Documentation. NMF Manual Refunds. Manual refunds for non master file (NMF) accounts must be prepared on Form 3753, Manual Refund Posting Voucher, and sent to the centralized NMF processing. See IRM 21.4.4.5.2, Preparation of the Form 3753, Manual Refund Posting Voucher.
Litigation Account Management System (LAMS)
5.9.16.4 (06-18-2024) Litigation Account Management System (LAMS) Introduction. The Litigation Accounts Management System (LAMS) interfaces account information from AIS with current downloaded master file (MF) data to allow a comparison of AIS information with MF data. Parameters can be established to permit the generation of reports tailored to meet specific monitoring and inventory management needs. Unit Responsibilities. CIO will generate and distribute LAMS reports for CIO and FI will be responsible for generating LAMS reports for FI. CIO caseworkers will work all Chapter 7 Not Found on AIS Case Listing reports regardless of case assignment. Certain types of cases on the Not Found on AIS Case Listing will be referred to FI for actions. Meanwhile, FI and CIO caseworkers will work the Chapter 13 cases on the Closed Case Listing assigned to their respective functions. FI caseworkers will be responsible for all Chapter 9, 11, 12, and 15 reports, as well as the Chapter 13 Post-petition Case Listing reports. FI is also responsible for working cases on the Not Found on AIS Case Listing that are referred from CIO. Note: Use of some LAMS reports is discretionary. See IRM 1.4.51.8.3, Case Management Tools.
LAMS Closed Case Listing
5.9.16.4.1 (08-25-2025) LAMS Closed Case Listing Unreversed Bankruptcy Freeze. The LAMS Closed Case Listing identifies tax modules with an unreversed TC 520 and the only case on AIS with that TIN is closed. Entries on the LAMS report meet the following criteria: The TIN with the unreversed TC 520 was not found on any open AIS case. The TIN was found in at least one AIS closed case. The AIS closed date was at least 21 days before the creation of the LAMS tape. Note: If the TIN is found in more than one AIS case, the docket number with the most recent AIS closed date is selected Determining the Stay Lift Date. For cases filed before October 17, 2005, the date upon which the automatic stay is lifted is determined by the earliest of the time the case is closed, dismissed , or discharged. For cases filed after October 17, 2005, the date upon which the automatic stay is lifted is determined by the time the case is closed or dismissed or the time a discharge is granted or denied. Chapters 7, 12, and 13: the earliest of the time the case is closed or dismissed or the time a discharge is granted or denied. Chapter 11: the earliest of the discharge date (which is the same as the confirmation date) or the court dismiss date. Note: There is no discharge in a non-individual Chapter 7 case. For cases filed on or after October 17, 2005, the imposition of the automatic stay may vary for certain bankruptcies filed by individuals that have filed multiple bankruptcy petitions. (See IRM 5.9.5.7, Serial Filers.) Generating and Printing. To generate the report, take the following steps: Generate and Print the LAMS Closed Case Listing Sign onto Business Objects Environment (BOE), Go to the top left side of the screen and select folders, Select Public Folder, Select AIS, Select Ad Hoc, Select AIS-5 LAMS, Select Closed Case Listing, Enter Organization parameters for report, Enter Begin date and Finish date, Run report. Integrated Automation Technologies (IAT) Bankruptcy Research Tool. An IAT tool was developed for CIO to perform research on the LAMS Closed Case Listing. The tool researches IDRS to identify and provide an output report listing cases that still have a module with a –V or –W freeze. Take the following steps in order to prepare the report for IAT. Generate the report following the steps in (3) above, Delete the columns labeled "FS" , "SFS" , "PRO SNN" , and "PFS" , Rename and save the report in EXCEL (CSV file). Note: The report is now ready for the IAT Bankruptcy Research Tool. Working the LAMS Closed Case Listing. Once the report has been generated and distributed, appropriate actions by the caseworker may include: Researching AIS by querying the TIN on the TIN screen (this option simultaneously searches all open and closed files) to determine if a case is present. Based on the results of the search, the appropriate action may be adding or correcting the TIN field on AIS, inputting a TC 521 with the proper closing code, or checking for prior bankruptcies to verify the correct TC 520 was reversed (if the case is open); or Researching electronic court records Public Access to Court Electronic Records (PACER) to check the case status. Researching tax periods on IDRS, if no open TC 520 is present, no action is required. This could occur because a TC 521/522 was input after the listing was created, but before the case was reviewed. The chart below provides instructions for resolving issues: Open TC 520 on IDRS on a Closed Case If... Then... TC 520 is on a period and systemic mirroring is incomplete (Example - unreversed TC 520 on MFT 31 and there is a TC 400 on the module but no TC 402), Re-open case on AIS. Reassign the case to CIO Operation Support Team. Use the Centralized Insolvency Operation (CIO) Team Assignment - Who/Where - SERP on SERP to locate the correct SEID. Document AIS history. TC 520 is on a period and the account was transferred to Non-Master File (NMF) because the transaction section exceeded maximum posting size, Note: An overflow account is identified by a TC 400 with a "999" DLN, You cannot reverse the open TC 520 on the MFT 30 account. The MFT 30 account has been transferred to NMF. You must order NMF transcript and take the appropriate action to process the dismissal or discharge actions. CIO caseworkers will refer the case to their technical lead. FI caseworkers will work the NMF case taking steps outlined in IRM 5.9.16.4.2(10). A subsequent bankruptcy case has been filed, Review cases beginning with the most current case, If the unreversed TC 520 is for the most current bankruptcy and the case is still open on AIS, no action is needed. If the unreversed TC 520 is for previous bankruptcy and case is closed on AIS, follow procedures below for appropriate action. Note: Closing previous bankruptcy may close (reverse) all TC 520s. If so, re-input TC 520 for the new bankruptcy. If the unreversed TC 520 is a previous bankruptcy and the case is on AIS, research PACER to see the if the case is closed. If PACER shows the case is closed, initiate closing action for dismissal or discharge. Note: You need to ensure there is a posted TC 520 for the most current bankruptcy. If the TC 520 for the previous bankruptcy was not reversed, the new TC 520 may not have posted to IDRS. An IIP error or unpostable may have generated. If most current bankruptcy is open on AIS and no posted TC 520 on IDRS, set a follow-up to input TC 520 after previous TC 520 is closed. Document AIS history with action taken including case number and petition date of previous bankruptcy. If most current bankruptcy is closed on AIS and no posted TC 520 on IDRS for this bankruptcy petition date, reopen case, set follow-up to input TC 520 after previous bankruptcy case is closed. After TC 520 posts on previous filed case, need to process dismissal or discharge. Document AIS history with action taken, including case number and petition date of previous bankruptcy. If all cases are closed determine which 520s are unreversed on IDRS. For 520s that are unreversed follow instructions bellow for appropriate closure method. Notate on listing action taken. The case was dismissed,, Input TC 521 to IDRS. Document AIS history. Notate action on listing. The case was discharged, Review for stay violations, (such as injunctions where post-petition refunds offset to dischargeable debts). If a violation is found, take corrective action(s). Check for unresolved Discharge Determination Report (DDR). If found take appropriate action(s). Note: If appropriate action requires follow-up, reopen the case on AIS. Update the AIS history (Example: "Working LAMS Closed Case Listing, unreversed TC 520 ccXX on MFT/TXYR. Period addressed.) If stay violations are found, take appropriate action(s) and document AIS and notate on listing. Note: If case is reopened on AIS for monitoring or follow-up, close the case after all corrective action(s) have been taken. The case was closed, No Liability (NL) with no balance due remaining, Request closure through IIP See IRM 5.9.17-1, Closing Dismissals. The case was closed NL, but a pre-petition balance due remains, Take appropriate action to address the balance due which may include making a CNC determination, inputting TC 521 or abating the balance. The case was closed as Other, Full Paid, or Administrative Court Closing, Input TC 521 to IDRS, using the current date. Document AIS history, and notate on listing action taken. The case was filed on or after October 17, 2005, and the stay was not imposed, Follow instructions in IRM 5.9.5.7, Serial Filers.
LAMS Not Found on AIS Case Listing Report
5.9.16.4.2 (08-25-2025) LAMS Not Found on AIS Case Listing Report No Corresponding TIN(s). TIN(s) for cases on the report cannot be matched with any TIN(s) in the AIS database. Cause for the TIN(s) not being on AIS can include the following: The corresponding AIS case was removed from the system. The TIN listed in the AIS TIN field is different from the TIN on the LAMS file. Running the LAMS Not Found on AIS Case Listing. To generate the report the caseworker must: Sign onto BOE, Go to the top left side of the screen & select folders, Select Public Folder, Select AIS, Select Ad Hoc, Select AIS-5 LAMS, Select Not Found On AIS Case Listing, Enter values for Universal Location Code (ULC), Select OK to run report. Note: LAMS Not found on AIS Case Listing Report is rolled down to FI managers by the SCI Analyst. FI managers will assign reports to frontline employees to work as needed. Integrated Automation Technologies (IAT) Bankruptcy Research Tool. An IAT tool was developed for CIO to perform research on the LAMS Not Found on AIS Listing. The tool researches IDRS to identify and provide an output report listing cases that still have a module with a –V or –W freeze. Take the following steps in order to prepare the report for IAT. Generate the report following the steps in (2) above, Insert a column before and after the column labeled "NAME CTRL" , Rename and save the report in CSV format. Note: The report is now ready for the IAT Bankruptcy Research Tool. Reviewing the LAMS Not Found on AIS Case Listing. To review this LAMS listing, the caseworker must check AIS by querying the TIN on the Search Case File screen. The files may also be searched by last and first names in the Case Information field of the Search Case File screen. If the case is found on AIS, follow the instructions in the charts below. If the case cannot be located on AIS and a balance due is found on IDRS, the caseworker must research PACER for the current status of the bankruptcy. Additional Research Methods If Then TIN or related TIN on listing is not on AIS or PACER check IDRS command code INOLE for cross reference TIN. Cross reference TIN is found and case is not located on AIS under cross reference check PACER on cross reference TIN. MFT 31, look for cross reference TIN on TXMOD cross reference will show with TC 971 AC 100. MFT 31 has no TC 402 refer to CIO Operation Support Team. There is a MFT 55 look for cross reference TIN on TXMOD. There is a MFT 55, and unable to locate IMF cross reference or name check MFT 55 period for BMF cross reference. Check AIS and PACER for BMF cross reference TIN. If found under BMF number and it is a Chapter 7A, 7N, or 11, follow the instructions in the If/Then charts below. EIN on listing check IDRS for cross reference or name. MFT 51 or MFT 52 check IDRS with a V after the TIN (XXX-XX-XXXXV). The TC 520 date is the same as the petition date on AIS under regular TIN follow instructions below for open and closed cases. Refer to Technical Advisor if not on AIS or PACER, notate state where TP lived. Follow these directions for Chapter 11 cases: Open TC 520 on a Chapter 11 Closed Case If Then You locate the case and it is a Chapter 11 open, dismissed, discharge, or terminated, CIO Action: Notate listing with case number, including court key, chapter, bankruptcy status and state the taxpayer is located in. Do not add case to AIS, forward case to the CIO Technical Advisor. FI Action: Review the case. Reverse the TC 520 using TC 522, if the TC 520 was input to IDRS in error. If input of the TC 520 was correct, add the TIN to the TIN screen on AIS. After the TIN is added to the TIN screen, add each module containing a TC 520 to the AIS Freeze screen. If no case is on AIS and one should be added, send the case to CIO to add. Note: A TC 520 should not be input on the MFT 55 accounts of parties responsible for the TFRP when the business files bankruptcy. Follow the instructions in IRM 5.9.8.11(7), Withholding Collection of Assessed TFRPs. Reverse the TC 520 using a TC 522, when the TC 520 was input erroneously to withhold collection from the responsible parties. The CSED is not suspended on the account of the responsible parties unless they are personally in bankruptcy. If the responsible persons are in bankruptcy, the TC 520 on their MFT 55 account should not be reversed unless their case had been dismissed, discharged, discharge denied, etc. If the bankruptcy filed by the responsible person is not on AIS, request that CIO add the bankruptcy case. Follow these directions for non-debtor spouse cases: Non-Debtor Spouse (NDS) If Then SSN listed is for a non-debtor spouse (NDS) in an open bankruptcy case on AIS (Example: trustee turnover exists and the NDS filed a joint return with the debtor), Add the SSN to the TIN screen and select "Non-Debtor Spouse" as the debtor type. Document AIS history and notate on listing action taken. SSN listed is for a NDS in a closed trustee turnover case on AIS (TTEE RFND on classification screen), no IDRS balance due, If the refund was already issued (TC 840/846) Manually input TC 522. SSN listed is a NDS for a closed bankruptcy case, Manually input TC 522. SSN listed is a NDS for an open bankruptcy case on AIS, and AUR or another function requested up-front mirroring and the mirroring is complete, Manually input TC 522 on MFT 31 tax period for NDS. Add MFT 31 to freeze table for debtor. Case is not on AIS and TIN listed is a NDS on a closed bankruptcy case for their spouse, and there are no unreversed TC 520s on the debtor's TIN and no balance due on the NDS, Manually input TC 522. Follow these directions for cases either open or closed on AIS. Cases Open or Closed on AIS If Then EIN/SSN listed is for an open bankruptcy case on AIS, Add the SSN to the TIN screen and select the correct file source (If MFT 51, select TIN with a V file source.) Document history and notate on listing action taken. Note: If EIN is a corporation and open bankruptcy is under SSN, refer to FI for determination if the TC 520 should have been input. EIN/SSN listed is for a closed bankruptcy case on AIS. Reopen case. Add the SSN to the TIN screen and select correct file source (If MFT 51 select TIN with a V file source). Assign case to CIO if Chapter 7A, 7N, or 13, if not already in CIO's inventory. For all other Chapters assign to FI. If dismissed, request input of TC 521 through IIP. If discharged, remove the closed on AIS date, (ensure no stay violations have occurred, including discharge injunctions where post-petition refunds offset to dischargeable debts. If a violation is found, corrective action must be taken within two work days); check for DDR, determine if applicable actions not performed or if all actions needed were taken, take necessary actions, manually input TC 521 and close case on AIS. Document AIS history "LAMS NOT on AIS Listing, unreversed TC 520 XX on MFT/TXYR that need to be addressed" and notate on listing action taken. Follow these directions for cases not on AIS, but found on PACER. Case "Not on AIS" but Found on PACER If Then Case not on AIS, found on PACER and case remains open. Add case to AIS. Document AIS history and notate on listing action taken. Case not on AIS, found on PACER and case has been dismissed or discharged and there are no CSED issue (any periods that are less than 10 years old). Add case to AIS. If dismissed, input dismissed and noticed dates. Add TC 520 and closing code to freeze screen. Input method of closure on AIS Taxpayer screen and request input of TC 521 through IIP. If discharged, input the discharge date and notice date on AIS Taxpayer screen. Initiate ADS closing action by updating the method of closure with CH7&HARDSHIPCH13 RI or 13 PLAN COMPLETED SI on the Taxpayer screen. Ensure no stay violations have occurred, including discharge injunctions where post-petition refund offset to dischargeable debts. If a violation is found, corrective action must be taken within two work days. Document AIS history "LAMS Not on AIS Listing, unreversed TC 520 XX on MFT/TXYR addressed and notate on listing action taken. Case not on AIS, found on PACER and case has been dismissed or discharged and there are CSED issues (any period that are 10 years old or older). If DLN of TC 520 is other than 28 or 28 and posting is prior to cycle 2006, Notate listing with the case number, including court key, chapter, status, and state the taxpayer is located in. Refer to CIO Technical Advisor. FI review the case, if the CSED has expired, follow guidance in IRM 1.4.51.15.2, CSED Accounts. If the CSED has not expired, follow the procedures above. If DLN of TC 520 is 28 and CSED expired, consult your lead. If the lead agrees that the CSED expired, follow guidance in IRM 1.4.51.15.2, CSED Accounts. If the CSED has not expired, follow procedures above. Note: If discharged, input the discharge date and notice date on AIS Taxpayer screen. Initiate ADS closing action by updating the method of closure. Follow these directions for cases not on AIS or PACER. Case "Not on AIS" or PACER If Then TIN is not found on AIS and is not found on PACER and TIN is not a cross reference or NDS for a bankruptcy case. Check tax period on IDRS with open TC 520 to see if there is a deleted unpostable TC 521/522. If there is a deleted unpostable TC 521/522 with a date after the TC 520 date and different closing code, re-input with same closing code as open TC 520. Check other tax periods on IDRS to see if TC 520 closed out another period. If TC 521/522 found on another period reversing TC 520 with the same date, input TC 521/522 with same date as TC 521/522 that posted on other tax period. If no TC 521/522 found on another tax period, input TC 522 via IDRS on all open TC 520 periods. Note: If the closing code is 81 or 84 follow the instructions in the chart section for Closing Code 81 or the chart for Closing Code 84. Follow these directions for cases on Non-Master File (NMF), MFT 17, 20, 28, 32, 50, 66, 74, 76, or 96. Cases on Non-Master File If Then EIN / SSN listed is found on AIS without the N file source on an open bankruptcy case. Add the SSN to the TIN screen and select the correct file source (If MFT 17, 20, 28, 32, 50, 66, 74, 76, or 96, use N as the file source). Document AIS history and notate on listing action taken. EIN / SSN listed is found on AIS without the N file source on an closed bankruptcy case. Reopen case. Add the SSN to the TIN screen and select the correct file source (If MFT 17, 20, 28, 32, 50, 66, 74, 76, or 96, use N as the file source). Assign case to CIO if Chapter 7A, 7N, or 13, if not already in CIO's inventory. For all other Chapters assign to FI. Note: Instructions below for CIO and FI. Order NMF transcripts to verify actions taken on NMF. Ensure no stay violations have occurred, including discharge injunctions where post-petition refunds offset to dischargeable debts. If a violation is found, corrective action must be taken within two work days. If dismissed and NMF transcripts show no TC 521 input, prepare Form 3177, Notice of Action for Entry on Master File, requesting input of TC 521 on NMF. If discharged and NMF transcripts shows no TC 521 and balance due, make discharge determination If dischargeable, prepare Form 1331-B, Notice of Adjustment, (to adjust tax, penalty and/or interest). Prepare Form 3177, requesting input of TC 521 on NMF. If discharge and NMF transcripts shows no TC 521 and no balance due. Prepare Form 3177, requesting input of TC 521 on NMF. Document AIS history "LAMS Not on AIS Listing, unreversed TC 520 XX on MFT/TXYR and action taken" and notate on listing action taken. EIN / SSN is not on AIS but found on PACER and the case been dismissed or discharged and there are no CSED issues (any periods that are less than 10 years old). Add case to AIS. Add the SSN to the TIN screen and select the correct file source (If MFT 17, 20, 28, 32, 50, 66, 74, 76, or 96, use N as the file source). Assign case to CIO if Chapter 7A, 7N, or 13, if not already in CIO's inventory. For all other Chapters assign to FI. Note: Instructions below for CIO and FI Order NMF transcripts to verify actions taken on NMF. Ensure no stay violations have occurred, including discharge injunctions where post-petition refunds offset to dischargeable debts. If a violation is found corrective action must be taken within two work days. If dismissed and NMF transcripts show no TC 521 input, prepare Form 3177, Notice of Action for Entry on Master File, requesting input of TC 521 on NMF. If discharged and NMF transcripts shows no TC 521 and balance due, make discharge determination If dischargeable, prepare Form 1331-B, Notice of Adjustment, (to adjust tax, penalty and/or interest.) Prepare Form 3177, requesting input of TC 521 on NMF. If discharge and NMF transcripts show no TC 521 and no balance due. Prepare Form 3177, requesting input of TC 521 on NMF Document AIS history "LAMS Not on AIS Listing, unreversed TC 520 XX on MFT/TXYR and action taken" and notate on listing action taken. EIN / SSN is not on AIS but found on PACER and the case been dismissed or discharged and there are CSED issues (any period that are 10 years old or older). If DLN of TC 520 is other than 28 or 28 and posting is prior to cycle 2006, Notate listing with the case including court key, chapter, status, and state the taxpayer is located in. Refer to the CIO Technical Advisor FI review the case, if the CSED has expired, follow guidance in IRM 1.4.51.15.2, CSED Accounts. If the CSED has not expired, follow the procedures above. If DLN of TC 520 is 28 and CSED expired, consult your lead. If the lead agrees that the CSED expired, follow guidance in IRM 1.4.51.15.2, CSED Accounts. If the CSED has not expired, follow procedures above. Follow these directions for cases with TC 520 closing code 81. Case with Closing Code 81 If Then Taxpayer is deceased and date of death (DOD) is the same date as TC 520 date. Notate the state where taxpayer lived and refer to lead for referral to CIO Technical Advisor. Case is located on PACER and petition date matches TC 520 date. If DLN of TC 520 is 28 Check IDRS to see if return filed and if refund issued. If no balance due and refund issued to taxpayer, manually input TC 522. If return filed, refund is due but not issued. Add case to AIS. Input "TTEE RFND" in the classification screen. Prepare Form 5792 to trustee, input a 14 day follow-up on the AIS letter screen to monitor posting of TC 840. Document AIS history. If return not filed. Add case to AIS. Input "TTEE RFND" in the classification screen. Input a 180 day follow-up from the due date of the return. Document AIS history. If DLN of TC 520 is other than 28. Notate on list state where taxpayer lives. Refer to FI via lead. Do not add case to AIS, forward to CIO Technical Advisor. Follow these directions for cases with TC 520 closing code 84. Cases with Closing Code 84 If Then You locate the case on PACER and the case is 7N that has been terminated and is not on AIS or has been closed on AIS or PACER. IMF TC 520 on IMF account because the individual is an officer, partner, etc. of the business that filed bankruptcy. Refer case to FI. FI must determine if the TC 520 should have been input on the SSN. Document AIS history and notate on listing action taken. EIN is Corporation Check to see if the modules with open TC 520(s) have a TC 530 closing code 07 or 10. If yes, input TC 521 with terminated date. If no, follow instructions in IRM 5.9.17.12, Closing Corporate Chapter 7 Bankruptcies and Chapter 7 Bankruptcies Filed by Limited Liability Companies (LLC's). EIN is Partnership Input TC 521 with terminated date. You locate the case on PACER and the case is a 7N that has been terminated and it is open on AIS. IMF TC 520 on IMF account because the individual is an officer, partner, etc. of the business that filed bankruptcy. Refer case to FI. FI must determine if the TC 520 should have been input on the SSN. Document AIS history and notate on listing action taken. EIN is Corporation - Refer to IRM 5.9.17.12, Closing Corporate Chapter 7 Bankruptcies and Chapter 7 Bankruptcies Filed by Limited Liability Companies (LLC's). Review Case Classification screen to determine if there is an open item requiring action prior to closing. Based on findings address classification issue or proceed with closure. If unresolved issues remain open, then case is kept open on IDRS and AIS for monitoring. Document history and do not take any further actions. If no issues remain open, input a TC 521 with a two cycle delay and a TC 530 cc 07 with jurisdiction code 3 on all unpaid modules. Document history to reflect actions taken. Input Closure Method of "Other Closing Action". Input on AIS date with current date. EIN is Partnership - Refer to IRM 5.9.17.11, Closing Chapter 7 or Liquidating Chapter 11 Partnerships Review Case Classification screen to determine if there is an open item requiring action prior to closing. Based on findings address classification issue or proceed with closure. If unresolved issues remain open then case is kept open on IDRS and AIS for monitoring. Document history and do not take any further action. If no issues remain open, a TC 521 must be input on all unpaid IDRS modules. Document history to reflect action taken. Input Closure Method of "Other Closing Action. Populate on AIS Field with current date. You locate the case on PACER and the case is a 7A that has been terminated and is not on AIS or has been closed. IMF TC 520 on IMF account because the individual is an officer, partner, etc. of the business that filed bankruptcy. Refer case to FI. FI must determine if the TC 520 should have been input on the SSN. Document AIS history and notate on listing action taken. EIN is Corporation Check to see if the modules with open TC 520(s) have a TC 530 closing code 07 or 10. If yes, input TC 521 with terminated date. If no, follow instructions in IRM 5.9.17.12, Closing Corporate Chapter 7 Bankruptcies and Chapter 7 Bankruptcies Filed by Limited Liability Companies (LLC's). EIN is Partnership Input TC 521 with terminated date. You locate the case on PACER and the case is a 7A that has been terminated and it is open on AIS. IMF TC 520 on IMF account because the individual is an officer, partner, etc. of the business that filed bankruptcy. Refer case to FI. FI must determine if the TC 520 should have been input on the SSN. Document AIS history and notate on listing action taken. EIN is Corporation Review AIS history to locate direction from FI caseworker. History should request the input TC 530 cc 07 and TC 521. The filing requirements may be requested to be closed. There should also be a history entry to reflect managerial approval of the TC 530 cc 07. Managerial approval documented, proceed with actions. Note: Use a 2 cycle delay for TC 521. No managerial approval present, reassign the case to FI. Update history to reflect no managerial approval for TC 530 cc 07. EIN is Partnership Reassign to FI. You cannot locate the case on PACER and the taxpayer is deceased and the date of death (DOD) is the same date as the TC 520. Notate the state where taxpayer lived and refer to lead for referral to CIO Technical Advisor.
LAMS Post-Petition Case Listing
5.9.16.4.3 (06-18-2024) LAMS Post-Petition Case Listing Post-Petition Liabilities. This report is run and worked by FI offices for all chapters except Chapter 7. Running the Post-Petition Case Listing. To run the report the caseworker must: Sign onto BOE, Business Objects, Go to the top left side of the screen and select folders, Select public folders, Select AIS, Select Ad Hoc, Select AIS-5 LAMS, Select Post-petition case listing, Enter Organization parameters for report, Enter the Chapter and minimum dollar tolerance amount, Select report output format, and Run report. Tolerance Amounts. The tolerance amount for this report will be determined annually by the Insolvency managers based on resources. FI Actions. FI caseworkers must review each report and take appropriate actions based on local procedure for post-petition accruals, annotating the AIS history with the results of their review for each report received.
Unpostable Reports
5.9.16.5 (06-18-2024) Unpostable Reports Generalized Unpostable Framework (GUF). The Insolvency function, FI or CIO, that entered the transaction(s) that went unpostable is responsible for resolution of the resulting unpostable condition(s). General guidance for identifying and resolving unpostable transactions can be found in IRM 21.5.5, Account Resolution, Unpostables. Time Frame for Completion. CIO reports are worked weekly when the listing becomes available. FI reports are worked monthly when the listing becomes available. Note: Managers must follow guidance in IRM 1.4.51, Resource Guide for Managers, Insolvency, for review, oversight, and retention guidelines for GUF reports. Examination List. CIO may receive action lists of cases for which Examination has issued a statutory notice of deficiency and for which assessment is prohibited by IRC 6213. CIO caseworker will research the status of each Exam case and reply by the deadline set by Exam. (See IRM 5.9.4.4(2), Exam's Suspense File.)
Overage Report
5.9.16.5.1 (08-25-2025) Overage Report Local Controls/Monitoring. CIO usually pulls their overage reports via Control-D or Overage Report Compiler and Sorter (ORCAS) on a weekly basis. FI receives their overage reports from SB/SE Collection IDRS Data Security Group in Collection Automation Support and Security (CASS) monthly. Analyzing of Unpostables. New unpostables is analyzed to determine the following: The type of corrective action required If the unpostable relates to an open or closed bankruptcy case CIO Unpostable 168 Tool. CIO developed the Unpostable 168 tool to resolve the majority of unpostable codes 168, an input transaction attempted to post and a matching transaction had not previously posted (i.e., TC 521 or 522 attempted to post but no unreversed TC 520 is present). FI runs the weekly NULL DIST LST using the Unpostable 168 tool. The tool will identify 168 Unpostables from a report and either close the caseworker's IDRS control base or re-input the TC 521 or 522. Cases the tool is unable to resolve will be assigned and controlled to the caseworker for resolution. Campus Assistance. If a specific case is not located, the case is forwarded to the originating Campus. That Campus will resolve the unpostable by locating the responsible work unit or by posting the action if no work unit is located. Document 6209, IRS Processing Codes and Information, lists conditions causing unpostable transactions. Follow-up. AIS users can select follow-up dates as a part of the unpostable processing. IRM 5.9.4-1, Inputting Follow-up Dates, gives instructions for establishing follow-up dates on AIS. ASED Protection. The follow-up date should be selected to ensure that any ASEDs do not expire prior to the next scheduled review of the unpostable list. Factors to consider in establishing the follow-up date are the: Chapter of the bankruptcy if a Notice of Deficiency has been issued, (for example: the Chapter 13 stay may last as long as five years while the Chapter 7 stay for individuals generally lasts less than nine months) Date the bankruptcy was filed in relation to how much time remains on the original statute (imminent ASED) Type of unpostable (return or adjustment) Closing Unpostables. Unpostables may be closed through IDRS using command codes UPRES and UPCASZ to notify Campus (non-Insolvency) employees to take corrective actions or through paper notifications where the responsible Campus is located elsewhere. Where paper notification is used, Insolvency annotates the unpostable list with instructions that a return or adjustment is to be assessed by making entries, in red, of: The petition date MM/DD/YYYY format The date the stay was lifted MM/DD/YYYY The date the TC 521 was input Any other pertinent information Note: The list is sent to the affected Campus via Form 3210, fax, or per local procedures. ASED Imminent. The Unpostable Unit is responsible for resolving any case in which the bankruptcy extended ASED is within 60 days of expiration. All actions must be documented accordingly, and management should be informed, as appropriate. Managerial Involvement. Case where the bankruptcy-extended ASED has expired must be referred to management for further direction.
Nullified Distribution List (NULL DIST LST)
5.9.16.5.2 (08-25-2025) Nullified Distribution List (NULL DIST LST) Non-Return/Non Adjustment. The Nullified Distribution unpostable list typically consists of non-adjustment or non-return related transaction codes. These are frequently TCs 520, 521, 522, 550, 560, 971, etc., relating to bankruptcy case processing, input by Insolvency. Insolvency Control Base. Nullified Unpostable systemically generates an open control base assigned to Insolvency on IDRS. CIO IAT Nullified Tool. CIO developed an IAT tool to review and reassign nullified unpostables created systemically by the Insolvency Interface Program (IIP) which are assigned to the Automatic Process Control (APC) support caseworker who ran the IIP process. The tool will review the Nullified Distribution List (Control D NULL DIST LST) provided by the caseworker. The listing is available each week on Wednesday and determine which technical team works the unpostable, based on the state abbreviation. Once a determination is made, the tool will use command code ACTON to assign each case to the team IDRS Number 05XXX33333. The case will appear on the CIO technical team's weekly ORCAS report the following Monday. FI Nullified Distribution List. The FI Nullified Distribution listing is available weekly from Collection Automation Support & Security (CASS). This weekly listing is processed by the CIO Unpostable 168 IAT tool, see IRM 5.9.16.5.1, Overage Report above. Cases from the listing that cannot be resolved by the tool will be assigned to the FI caseworker overage listing the following month for resolution. Resolving Unpostables. Most cases on the weekly/monthly unpostable listings can be resolved by re-input of the action or by closing the open control. Below is a listing of the most common Insolvency unpostables. Common Insolvency Unpostables UPC-RC Cause IRM Resolution 168-0 This condition occurs when an input TC 521/522 attempted to post to a TC 520 that has not previously posted. See IRM 3.12.179.66, UPC 168 Reversal Transaction Fails to Find Original Related TC. 1) Close control base TC 520 has already been reversed. No other action needed. 171-4 This condition occurs when TC 520 cc 6X with a different transaction date attempts to post to an account with a posted TC 520 cc 6X. See IRM 3.12.179.69.12 (7), Condition RC 4. Close control base. If the period is mirroring: Chapter 7 & 13: refer to CIO for input of new TC 520. Chapter 9, 11, & 12: monitor and manually re-input TC 520. 186-0 This condition occurs when a TC attempts to post to a module with M- freeze. See IRM 3.12.179.83.1, UPC 186 RC 0. Close control base. Chapter 7 & 13 refer to CIO for input of new TC 520. Chapter 9, 11, 12, 15, Assignments and Receiverships, monitor and manually reinput new TC 520. 189-5 This condition occurs when a TC 971 AC 031, attempts to post to a module with a total balance that is zero or credit. See IRM 3.12.179.86.8, UPC 189 RC 2-6.. 1) Close control base. The balance is abated. No other action is required. 192-0 This condition occurs when TC 520 attempts to post to an account which has a TC 520 already posted and closing codes are incompatible. See IRM 3.12.179.91.1, UPC 192 RC 0 and RC 1. Close the control base. Reverse the incompatible TC 520. Use cycle delay to input new TC 520 or monitor for posting of unreversed TC 520 and input new TC 520. 194-2 This condition occurs when a TC 521 contains a transaction date prior to the transaction date of TC 520 being reversed. See IRM 3.12.179.93.3, UPC 194 RC 2. Close control base. Reinput TC 521 with correct date. 313-1 This condition occurs when an input TC 521/522 attempted to post to a TC 520 that has not previously posted. See IRM 3.12.279.35, UPC 313 RC 1, No Related Transaction. Close control base. Input TC 520. Use cycle delay to input new TC 521/522 or monitor for posting of TC 520 and input TC 521/522. 320-7 This condition occurs when a TC 520 with Closing Code 06X/083/085 and module contains an unreversed TC 520 with Closing Code 06X/ 083/085 other than the one input. See IRM 3.12.279.43 , UPC 320. Close the control base. Reverse the compatible TC 520. Use Cycle delay to input TC 520 or monitor for posting of reversed TC 520 and input new TC 520. 354-3 This condition occurs when a TC 971 ac 031 attempts to post. See IRM 3.12.279.78, UPC 354 RC 1-9 TC 971 Attempts to Post. Close control base. The balance is abated. No other action is required. Note: Additional UPC guidance can be found in IRM 3.12.179, Error Resolution, Individual Master File (IMF) Unpostable Resolution, Payer Master File (PMF) Unpostable Resolution, and IRM 3.12.279, Error Resolution, BMF/CAWR/PMF Unpostable Resolution. Closing an Open Control Base On IDRS. After completing the necessary action on an account, input actions to close the control base. Use IDRS command code ACTON to close an IDRS open control base. Access the module using command code TXMOD or ENMOD. Command Code ACTON Overlay with the following: ACTON, page down and enter to clear the row Control Group Number, a comma, Activity Code, a comma, Case Status Code. Example: ACTON Cnn,ACTIVITY,C OR Example: ACTON Cnn,,C Note: The nn in the second line of ACTON is the Control Group Number. The ACTIVITY in the second line is the reason for closing the control.
Aged Case Reports
5.9.16.6 (08-25-2025) Aged Case Reports Introduction. CIO generates and works aged case reports for Chapter 7 and Chapter 13 cases in its inventory. FI will generate and work the aged case reports for accounts in its inventory. These reports identify cases that should have been converted to another chapter or closed by court discharge or dismissal orders. Definitions of "Aged" Cases. A Chapter 7 No Asset case is considered aged if it has been open nine months or more since the petition date. Chapter 7 Asset cases become aged two years after the petition date. Chapter 11 cases are defined as aged if still open six years after the petition date. A Chapter 13 case is designated aged when it remains open on AIS more than six years after the petition date. Valid legal or processing reasons may keep cases open longer than the time frames given above. The PACER Match identifies cases on PACER that have been discharged or dismissed and identifies cases on AIS that can be populated with the discharge or dismissal date. The PACER Match is completed prior to CIO working the aged report as it allows for bulk information to be pulled from PACER which saves resources from the manual PACER research. Steps to Generate the Aged Case Report. The report is worked semi-annually for all chapters. The following table reflect the process steps to run the report. Steps to Generate the Aged Case Report STEP Generating the Report Action 1 Log on to BOE. 2 Select Public Folders, AIS, Ad-Hoc, SCI - CIO Reports (AIS 5), Corporate Inventory Reports (AIS 5), then Semi-Annual Reports (AIS 5). 3 Select Aged Cases: Ch 13, Ch 7A, or Ch 7N. menu. 4 The report generates Ch 13 aged cases over 2190 days old that are not closed as DC-DS. 5 The report generates Ch 7A aged cases over 270 days old not closed as DC-DS. 6 The report generates Ch 7N aged cases over 270 days old not closed as DC-DS. Steps to Work the Aged Case Report. The following table reflect the process steps to work the report. Steps to Work the Aged Case Report STEP Researching Case Action 1 Access the appropriate court electronic records (PACER). 2 If the case has been closed or converted, annotate the overage report with the date of the discharge, dismissal, or conversion. For conversions also annotate the new chapter to which the bankruptcy has converted. 3 CIO: If the case is still open in the court, annotate the AIS history that the aged case report has been worked and include pertinent research findings, if any. FI: If the case is still open in the court, annotate the AIS history that the aged case report has been worked; include pertinent research findings, if any. Note: IRM 5.9.17.6.5, Closing Dismissed Cases, provides instructions for inputting dismissal dates
Mirrorfail Transcripts
5.9.16.7 (08-25-2025) Mirrorfail Transcripts Introduction. Mirrorfail transcripts will generate to the functional area as a result of the mirroring process. Once the MFT 31/65 modules are created, only certain transactions will systemically cross-reference to the related MFT 31/65 module The credit transaction posting to the relating MFT 31/65 module will post as a TC 766 Reference Number 337 or debit transaction TC 767 Item Reference Number (IRN) 337. Input of the TC 972 AC 110 will stop the systemic cross-referencing. DO NOT manually refund any credit that is the result of a mirrored credit. The TC 766 IRN 337 is a mirrored credit and not available for refund or offset. The true credit will be posted under the related MFT 31/65 module as a credit transaction TC 61X, 70X , 80X, or 82X. See IRM 21.6.8.5.3, Refunds. If initial research identifies a case mirrored by a function other than Insolvency and the account is not in Status 72, contact the functional area responsible for creating the mirrored account. Contact information is available on SERP - MFT 31 & Mirrored Assessment Responsibility by Program Area. Document the AIS history. If the module contains TC 971 AC 100s and both MFT 31/65 modules do not reflect all payments/credits on both modules, determine which payment/credit or portion of payment/credit is missing from the module. Input a TC 766 IRN 337 transaction on the MFT 31/65 module that does not have the payment/credit cross-referenced. You will need to make a separate adjustment for each missing payment. Caution: Do not create a credit balance when cross-referencing payments. If the amount is more than the balance due, input the balance due amount using CC INTST to determine the correct amount. Exception: If the credit being mirrored was received prior to an existing credit on the module, a credit balance can be created. However, resolve the credit balance to prevent a subsequent transcript. Refer to IRM 21.6.8.6.2, REFMFT31/REFMF65 Transcripts. If the overpayment was created by a mirrored credit or a mirrored adjustment, reverse the credit for the amount of the overpayment. You will need to input a separate adjustment for each mirrored credit that created the credit balance. See below for IDRS input. If an overpayment consists of both real and mirrored credits, it may be necessary to issue a manual refund. When a manual refund is issued input a HC 4 on your REQ54 adjustment. Input TC 972 AC 110 on both MFT 31/65 modules to prevent future payments from mirroring. Note: When inputting the TC 972 AC 110, use the transaction date of the TC 971 AC 110. When two refunds have offset to the MFT 31/65 modules causing a true credit and a false credit within 3 cycles of one another, ensure only the proper amount of tax, penalty and interest has been collected between the two accounts. It may be necessary to reverse a refund offset with a TC 706, instead of the TC 766. Note: When offsets occur in the same cycle and the overpayments are the same, divide the individual offset by the total offset. The percentage calculated, multiplied by the amount of overpayment, will determine the amount to return to the individual. This would also apply if payments are made in the same cycle. Exception to Working Mirrorfail Transcripts.Do Not work cases when research identifies the following: -Y Freeze - contact Offer in Compromise (OIC), Contact information is available on SERP Open REFM31, REFM65 or DUPASMT (Accounts Management (AM) function transcript as a result of the mirroring process) control on IDRS and the account is not is ST 72 Open INNS IDRS control and the account is not in ST 72 AIS history states action previously input, it takes approximately 2 cycles for cross-reference transaction to post Failed Cross Reference Transactions. To identify the "FAILED" systemic cross-reference transaction, research the MFT 31/65 module and locate the words 'MISC>MIRRORFAIL' posted for the cycle date of the transaction. The transaction listed above is the transaction which did not cross-reference to the other MFT 31/65 module. GII Tool. IAT/GII developed a tool for CIO which researches IDRS and identifies the most common causes for the Mirrorfail transcripts providing CIO with a output report in order to address and correct the most common Mirrorfail Transcript Errors. Follow the procedures listed below when working cases from the report. Dollar amount ($) listed in Original TIN SC Mod Bal column and the cross-reference TIN (X-Ref) SC Mod Bal column is blank. Indicates the X-Ref MFT 31/65 module is abated, full paid or CSED is expired for the X-Ref TIN. Research the TIN's using IDRS cc TXMOD and IMFOL for possible Violation of Stay (VOS), if necessary take corrective action. Input TC 972 AC 110, if needed, to prevent future unwarranted transcripts. If follow-up actions are needed, establish follow-up date, re-open the case on AIS and transfer to the Operation Support Team (OST). Document the AIS history with your review. Original TIN SC Mod Bal column is .00 and $ is listed in X-Ref TIN SC Mod Bal column. Indicates the Original MFT 31/65 module is abated, full paid or the CSED expired for the Original TIN. Research the Original TIN using IDRS CC TXMOD and IMFOL for possible VOS, if necessary take corrective action. Input TC 972 AC 110, if needed, to prevent future Mirrorfail transcripts. If follow-up actions are needed, establish follow-up date, re-open the case on AIS and transfer to the OST. Document the AIS history with your review. Both TIN SC Mod Bal and X-Ref Mod Bal columns are blank and only one or both TINs are listed. Indicates the MFT 31/65 for both TINs are in ST-12, zero balance and: TC 972 AC 110 is posted on only one MFT 31/65 module or TC 972 AC 110's are posted on both MFT 31/65 modules in different cycles. Research the related TIN(s) using IDRS CC TXMOD and IMFOL for possible VOS, if found, take corrective action. Input the missing TC 972 AC 110 to prevent future Mirrorfail transcripts. If follow-up actions are needed, establish follow-up date, re-open the case on AIS and transfer to the OST. Document the AIS history with your review. $ listed in TIN SC Mod Bal column and $ listed in the X-Ref SC Mod Bal column match. Perform a side by side comparison of both MFT 31/65 modules. Identify the cause of the Mirrorfail transcript. Research the related TIN's using IDRS CC TXMOD and IMFOL for possible VOS, and if necessary, take corrective action. Ensure all payments, offsets and credit transfers posted after the TC 604 are cross-referenced to the related module. Input the missing TC 972 AC 110 to prevent future Mirrorfail transcripts. If follow-up actions are needed, establish follow-up date, re-open the case on AIS and transfer to the OST. Document the AIS history with your review . Different $ listed in the Original TIN SC Mod Bal and X-Ref SC Mod Bal columns. Is an indication transaction(s) posted to one MFT 31/65 module. Perform a side by side comparison of both MFT 31/65 modules and ensure all payments, offsets and credit transfers after the posting of TC 604 are cross-referenced to the related module. Research the related TINs using IDRS CC TXMOD and IMFOL for possible VOS, if needed, input corrective action. If follow-up actions are required, establish follow-up date, re-open the case on AIS and transfer to the OST. Document the AIS history with your review .
Instructions for Preparing Form 5792
Exhibit 5.9.16-1 Instructions for Preparing Form 5792 Form 5792, Request for IDRS Generated Refund, is prepared using the electronic version on AIS when possible. Prepare one Form 5792 for each tax period. Exception: A portion of the refund will be issued to the trustee and the remainder is to be issued to the debtor. Acceptable forms of punctuation are: Valid characters for the first name line are A-Z, 0-9, -, &, and blank. Valid characters for the second name line are A-Z, 0-9, -, &, %, and blank Valid characters for the address lines are A-Z, 0-9, -, /, and blank The Form 5792 must be digitally signed by an approving official on the active Form 14031, Manual Refund Signature Form for the current processing year. Note: The digital signature on the Form 5792 must be a VALID HSPD-12 compliant Digital Signature that contains a certificate issued by the U.S. Government or Department of the Treasury.. The signature must include the SEID and Name of the signer (Example: 12DOE John Robin). See IRM 3.17.79.3.2.3, Manual Refund Digital Signature Requirement. FI submits Form 5792 via secure e-mail to their approving manager with an e-mail subject line containing their territory number, approving manager's initials, current date, the word "refund", and tax year being refunded. For example, T1 XX 1-1 REFUND 2020. The FI approving manager will leave an approval history on AIS and forward via secure e-mail to *CIO Issues for processing. CIO will submit digitally signed Form 5792 for both CIO and FI to Taxpayer Services Ogden's Submission Processing Accounting Site via secured email to *TS SP Manual Refunds Ogden, formally known as *W&I SP Manual Refunds Ogden. For more information, please review IRM 21.4.4-2, Manual Refund Checklists. Follow these line-by line instructions. Section I. Account Information. BLOCK Description ACTION 1 TIN and File Source Enter the Taxpayer Identification Number (TIN) and the file source (if applicable) of the account from which the refund will be issued. The file source is a character immediately following the TIN such as ★ or a P. 2 MFT Code Enter the Master File Tax (MFT) Code. 3 Tax Period Enter the Tax Period as YYYYMM. Exception: Tax Period ending for MFT 52 is always "000000". 4 Plan Number Input the plan /report number, applicable for MFT 46, 74-76, and 84-86. 5 Name Control Enter the four-character name control. 6 TC 840 Amount If an interest computation is required leave blank. If no interest is required, enter the overpayment amount. 7 TC 770 Amount If an interest computation is required leave blank. If no interest is required, enter "0" or ".00." 8 Overpayment Amount Enter the original amount to be refunded, before interest. 9 Line No: Enter the appropriate line number. See IRM 2.4.20-12, Description of Line Item Numbers. 10 Interest Indicator Input the appropriate interest indicator code. N Normal Interest R Restricted Interest 0 Zero Interest Refer to IRM 20.2.4.8.3, 45-Day Rule. 11 ULC Code Input the Universal Location Code (ULC). See Document 6209, Section 8C. 10, for listing of ULCs. The ULC matches the Primary-Location Code found on IDRS for the taxpayer. 12 Sequence Number Leave blank. 13 Block Series Number Leave blank. 14 First Name Line This will self-populate from AIS however the taxpayer's name should match CC ENMOD or CC INOLES unless there is a name change or the refund is being issued to the trustee or representative. Valid characters for the first name line are A-Z, 0-9, -, &, and blank. Do not address the first name line to a deceased taxpayer. Use the name and title, if appropriate of the person claiming the refund as the payee. The deceased taxpayer's name is shown on the second name line. The "Decd" in the second name line should be entered after the given name of the deceased taxpayer on a joint account or after the surname of the taxpayer on an individual account. When the deceased refund is being issued to the trustee, the trustee is shown on the third name line with the docket number on the 4th name line. Example: (Deceased taxpayer with a surviving spouse) 1st name line (surviving spouse): Jane Doe 2nd name line: John Decd and Jane Doe Example: (Deceased taxpayer with a surviving spouse and the refund is being issued to the trustee) 1st name line (surviving spouse): Jane Doe 2nd name line: John Decd and Jane Doe Example: 1st name line (surviving spouse): Jane Doe 2nd name line: John Decd and Jane Doe 3rd name line: (bankruptcy trustee): Jim Jones, Executor 4th name line: bankruptcy docket number. 15-19 Second Name Line and Address Lines These will self-populate from AIS depending on your selection of who the refund should be issued to, taxpayer or trustee. The taxpayer's address should match CC ENMOD or CC INOLES unless there is an address change, or the refund is being issued to the trustee. Valid characters for the second name line are A-Z, 0-9, -, &, %, and blank. Valid characters for the address lines are A-Z, 0-9, -, /, and blank. Note: If the address on Form 5792 does not match the address on Master File, an explanation must be provided in the Remarks section of the form. 20 Remarks The following information must be included in the remarks section: TC 520 cc XX on MFT/6-digit Tax Period (YYYYMM). No pending TC 521 Reason for the manual refund, (refund, overpayment, levy, trustee refund, etc.) No RSED issue Note: Remarks are limited to 80 characters, including spaces. 21 Initiating BOD AIS automatically selects SBSE. 22 Document Locator Number(DLN) Input the controlling DLN of the return. 23 Bankruptcy Code Case AIS automatically checks the box. 24 TC 130 Must be checked if the account contains a TC 130. Note: The IAT Manual Refund tool or Insolvency Manual Refund tool used to input CC RFUND will systemically check this box when the module contains a TC 130 (V- freeze). Section II. Manual Refund Authority (Complete All Applicable Items). Block Action Block 1 thru 10 AIS has been programmed to populate items 1C, 5B, 6, and 8. If circumstances exist for other line items to be checked the Insolvency employee will need to do this manually. Block 11, Bypass Indicator (BPI) Input one of the following indicators: Pre-BAPCPA or Levy/IA/TTEE payments (03) Post-BAPCPA (07) Injured Spouse (Secondary) (08) Injured Spouse (Primary) (09) Block 13 Control Base Opened Check the box for every form prepared. Leave blank unless interest will be paid. If interest is to be paid, enter the following: Section III. Interest Computation. Block Action Amount. The amount being refunded not including interest. Interest Factor. COMPA "To" date Leave blank, the employee inputting CC RFUND will complete. "From" date See IRM 3.14.1.6.6.2, Computing Credit Interest on Manual Refunds. Determining Interest. The 45-day rule provides for a processing period during which interest is limited on overpayments originating from: Original tax returns, IRC 6611(e)(1). See IRM 20.2.4.8.3.1, 45-Day Rule and All Original Tax Returns. Amended tax returns/claims for credit or refund, IRC 6611(e)(2). See IRM 20.2.4.8.3.2, 45-Day Rule and Amended Returns and Claims, OBRA 1993. IRS initiated adjustments, IRC 6611(e)(3)I. See IRM 20.2.4.8.3.3, 45-Day Rule and IRS Initiated Adjustments. Note: An exception to the 45-day rule applies to individuals who have served in a combat zone or who qualify for relief under IRC 7508A. Most COVID relief is given under the authority of IRC 7508A. See PMTA 2021-006; IRC 7508A(c). To determine whether the 45-day period has been met for an original return overpayment, consider these dates: The normal return due date The return received date The Return Processable Date (RPD)/Correspondence Received Date (CRD) Note: Add 45 days to the later of these dates. If the refund check is not dated on or before that date, interest must be paid on the refund. Caution: Form 5792 must be input using CC RFUND and the Form 5792 sent to Accounting for verification (REFAPed) by the 42nd day. When the 42nd day falls on a Friday, Saturday, Sunday, or federal holiday, input CC RFUND refund on the immediately preceding business day that is not a Friday. If the credit is not applied or the refund is not issued within the interest-free period, we must pay interest on the overpayment. Interest is generally allowed from the availability date of the overpayment to the refund schedule date. The availability date of the overpayment is determined by the payment(s) and or credit(s) of which it is comprised. See IRM 20.2.4.4.1, Availability Dates for Overpayments - Payment and Credit Types. IF/THEN Chart of Availability Dates for Overpayment of a Credit If the payment and/or credit is a Then the availability date of the overpayment is the Prepaid or timely credit (e.g., estimated tax payment, withholding, or a payment on or before the due date, determined without regard to any extension of time for filing), Due date of return (determined without regard to any extension of time for filing). Subsequent payment or credit made or dated after the due date (determined without regard to any extension of time for filing), Payment received date or credit date. Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Since an overpayment can be made up of multiple payments and/or credits, it may have more than one availability date. Refund payments or credits comprising the overpayment in the order of last-in, first-out. Reminder: Any payment mailed or electronically transmitted to the IRS that is received within seven days of the prescribed date for the making payment (generally the un-extended return due date) is deemed paid, for credit interest purposes. as of the date of the payment. Interest is computed from other than the availability date of the overpayment when the original tax return was filed late (IRC 6611(b)(3)), or in unprocessable form (IRC 6611(g)). In the event the return was filed late or unprocessable, interest on the refund of an overpayment is allowed from the later of the date of the overpayment, the delinquent return received date or the return processable date (provided the RPD is after the due date, including any extensions of time for filing). IF/THEN Chart for Availability of Overpayment Based on Return Filed Date If the return is Then allow interest from the later of: Timely filed (i.e., return received by the original or extended due date), The return due date (determined without regard to any extension of time for filing), the date of the overpayment (as determined in the preceding table), or the return processable date (provided the RPD/CRD is after the due date, including any extension of time for filing). Late filed (i.e return not received by the original or extended due date), The late return received date, the date of the overpayment (as determined in the preceding table), or the return processable date. Exception: Interest is not paid in these situations. Trustee Request: If the trustee requests a refund because they sent in a payment in error. Levy payment: Levy payments that are being returned, unless the levy proceeds belong to someone other than the taxpayer(s). IRC 6343 permits payment of interest only on property/funds wrongfully levied (i.e., wages, bank account, property, etc. belonging to someone other than the taxpayer who owes the liability). See IRC 6343(f)(1)(A)(ii). Installment Agreement payment: Post-petition installment agreement payments. Interest is paid, however, if the payment results in an overpayment of the module. Section IV: Manual Refund Approval. Block Action Block 1, IDRS Number of Employee Inputting RFUNDR via IDRS. Leave Blank. The employee who will be inputting the CC RFUND will enter their IDRS Number. Block 2, 2a, & 3. AIS will populate the name, SEID, and phone number of the Insolvency caseworker's manager preparing Form 5792. Block 4, Approving Official. The Approving Official who digitally signs the refund must be on the Authorized Signature List maintained by the Manual Refund Unit in the Campus Accounting Function. The Approving Official must digitally sign in block 4 using a "SEID" signature format on Form 5792. (The digital signature must include the name or e-mail and SEID of the approving official on the active Form 14031, Section II on file. Note: Form 5792, must be reviewed to verify manual refund is appropriate, proper IDRS research was completed, and form was accurate. The Approving Official's digital signature certifies to the Accounting Function the form was reviewed and is correct.
Mirrorfail Job Aid
Exhibit 5.9.16-2 Mirrorfail Job Aid Manually mirror the credit by following the steps below for input of IDRS CC ADJ54 or to complete Form 3870, Request for Adjustment. Access the module in question on IDRS using CC TXMODA Overlay CC TXMODA with CC REQ54 This will bring up the IDRS CC ADJ54 Input the following: IDRS Command Code ADJ54 Input Command Code ADJ 54 Step Input BS or BLK (Blocking Series) 05 CASE-STS-CS C IRS-RCVD-DT ★ ACTIVITY BANKRUPTCY RET-PROD-DT input the posting date of the credit OVERRIDE-CD S if adjusting a Statute Year RFSCDT today's date TC 290 .00 with SRCE-CD (Source Code) - 0 RSN-CDS (Reason Code) - 099 HOLD CD (Hold Code) - 3 PRI-CD (Priority Code) - 9 Reference number (CD) 337 for the AMT amount of the credit SOURCE-DOC-ATTACHED N REMARKS CROSS-REF PAYMENT or CROSS-REF CREDIT Figure 5.9.16-1 Screen shot of IDRS CC ADJ54 showing the required input fields as described in the list directly above. Please click here for the text description of the image.
Source: official text