Even though the IRS strives to improve its systems and provide better service, some taxpayers still have difficulty in getting solutions to their problems or appropriate, timely responses to their inquiries. The purpose of the Taxpayer Advocate Service (TAS) is to give taxpayers someone to speak for them within the IRS. Service Level Agreements between TAS and the Operating Divisions are available at the TAS web site.

Initial chargeouts (Form 4251) are produced and routed to the Campus Files function. See Exhibit 4.19.2-8, Form 4251.

Chargeouts with a File Location Code of 14, 16, 35, 38, 64, 72, 75, 76, 92, 93 and 98, designating Electronically Filed (ELF) returns, are printed and routed to the Underreporter Operation by Computer Services.

Chargeouts with Document Code 07, which designates 1040EZ returns, Document Code 08, and Document Code 28, which designate 1040EZ-TEL returns, are printed and routed to the AUR Operation by Computer Services. Treat the chargeout as if a tax return was attached and build the case to the appropriate batch. The tax examiners work these cases with the tax return information that is on the AUR system.

A complete case includes the following:

Tax returns and chargeouts are forwarded to the AUR Program for sorting, batching and case control based on workload demands.

The bar code printed on the Form 4251 contains the SSN and tax year of the associated case. The bar code is scanned to build batches in all phases of the program and can be used to verify and update the processing of cases (e.g., batch disassembly of cases by process code).

If response batches are built using only the taxpayer correspondence as the input document, the SSN cannot be scanned; the SSN must be key entered.

The AUR bar code on the CP 2501, CP 2000/Recomp, and Statutory Notice contains the following:

The indicators identify the copy of the notice and are:

Labels are initially produced for cases that receive a CP 2000 Batch Type 50, a CP 2501 Batch Type 40, or a Research Request Batch Type 34 case sequence number (CSN). The following is included on the case label:

The labels are generated during the weekend batch runs and routed to Machine Services to be attached to the folders.

The folders are received by batch type and CP notice date, if applicable.

Subsequent labels are produced when cases are moved to Letter Suspense Batch Type 47, Recomputed CP 2000 Batch Type 55, CP 2000 Letter Suspense Batch Type 60, and Statutory Notice Suspense Batch Type 70.

Machine Services attaches the labels to new folders. Clerks remove the old folders for recycling and place the case in the new folder.

A location is a three character code that can be alpha or numeric. It identifies the place where batches and/or cases are located. Local management determines location numbers for all units and suspense files.

There are two locations assigned by the AUR system:

Clerks are restricted to using specific process codes.

The ONLY process codes that can be input by clerks are 11–17, 21–29, 34–45, 54, 58, 60, 62–64, 66, 79, 80 and 82–88.

The ONLY internal process codes (IPC) that can be input by clerks are: Lost Case (LC), Unassociated Response (UR), Lost Response (LR), or Refile Case (RF).

Returns are filed electronically by electronic transmitters, telephone (Telefile System), or from a home computer through a third party vendor (On-Line Filing). Individual electronic returns are transmitted to the Andover, Austin, Cincinnati, Memphis and Ogden Campuses.

All electronically transmitted returns are identified by a unique Document Locator Number (DLN). The following File Location Codes (FLC) have been designated for the electronic filing of individual income tax returns. The second number listed is the roll over FLC used when a site exhausts the regular FLC for a given processing date.

Electronic return information for TY 1998 and later may be secured from the Tax Return Data Base (TRDB). The TRDB stores tax information submitted through the Electronic Filing System, which includes ELF, ETD, Telefile, Digest and On-Line.

The TRPRT print is not considered the original return. It will be labeled "TRPRT PRINT DO NOT PROCESS" .

Electronically filed (ELF) returns do not have paper copies stored in Campus Document Retention, Files Function, for associating taxpayer correspondence. Therefore, it is not possible to send copies of attachments/responses to Document Retention, Files Function, for association with an ELF DLN.

Access to Employee Batch Types 90, 91 and 92 is restricted by the AUR system.

During the download of the extract tapes, the AUR system assigns PC 06 cases to Batch Type 90. These cases are batched by the employee designated to work Employee cases.

Notices and correspondence continue to be generated and mailed. However, when any notice or letter is issued, the system assigns the case Batch Type 91.

Route all correspondence received for Employee Cases to the tax examiner designated to work this type of case.

A miscellaneous or Correspondex letter is issued to taxpayers when the case requires additional information (e.g., Letter 2625C, Letter 2626C or Letter 2627C).

The system assigns the mailout date when the batch status is updated to RB (Release Batch). The system assigns these cases to the appropriate suspense batch.

Letter information (cases with IPC 3L, 6L, 8L and 8M) is uploaded daily to Correspondex and generates letters from the AUR system. The letters are dated three to five days from the date the batch status was updated to RB.

The Suspense Summary report displays the Saturday week ending date for letters released from Monday to Friday in the Projected Notice/Letter Date field on the report. The week ending date for CP 2501 Letter Suspense Batch Type 47 and CP 2000 Letter Suspense Batch Type 60 may contain more than one letter date.

Statutory Notice Letter (IPC 8L and 8M) cases are filed under the original date of the Statutory Notice. The Suspense Summary report also displays REFILE in the Batch field to indicate these cases are suspended under the original Statutory Notice date in CSN order.

Cases with letter IPCs 3S or 6S have either a paper letter in the folder or a letter input on IDRS. The system dates these letters one day from the date the batch is updated to RB status.

Whenever a taxpayer response causes the figures on the original CP 2000 to change, an amended or recomputed CP 2000 with the correct figures is issued.

The AUR system assigns these cases to Batch Type 55, based on the PC assignment.

Statutory Notices with a Recomputed CP 2000 keep the Statutory Notice CSN and are returned to Suspense Batch Type 70.

The tax examiner uses a miscellaneous letter when it is appropriate to send a letter to the taxpayer and take another action on the case at the same time. The tax examiner assigns a process code other than a 3L, 3S, 6L, 6S, 8L, 8M or 8S on these cases.

Cases are filed in the appropriate AUR suspense file based on the process code assigned by the tax examiner. The letter displays the CSN of the process code action. See IRM 4.19.2.2.9 for additional information on Correspondex letters.

Action 61 Guidelines are the result of a task force initiated to provide timely and quality responses to taxpayer correspondence. The general guidelines are:

The AUR system automatically generates a an interim letter 2645C when the IRS received date exceeds a specific number of days as determined by the AUR Coordinator.

A 2645C letter is generated for cases in Batch Types 41, 44, 52, 53, 58, 72, 74 and 99. The Batch Status must be Blank, Associated Batch (AB), Schedule Pending (SP), Schedule Transfer (ST) or Suspense Batch (SB). The AUR Coordinator has the option to select Assigned Unit (AU) and Batch Finished (BF) status.

The receipt of AUR bar coded notices is no longer recorded on magnetic tape by the SCAMPS system.

The system automatically creates an assessment record on all cases with PCs 67, 87, and 90–93 and for all ELF, 1040EZ, and 1040EZ-Tel cases with PCs 47, 51, 52, 70, 71 and 73 up until a locally determined date, but no later than:

After January 12 (for TY 2003 CP 2000s), or May 11 (for TY 2003 Statutory Notices), or the locally determined date, ALL assessments must be input via IDRS.

The tax examiner verifies and/or inputs the necessary assessment information on AUR for PCs 15, 20, 35–39, 40–53, 62–66, 70–71, 73–74, 80, 82–86, 88, and 94–95.

The AUR system creates a tape to upload assessment information to IDRS — except on cases where the tax examiner has determined that a manual assessment should be done. Manual assessments are input directly to IDRS.

AUR assigns a sequence number to each assessment record based on the order the process code verification process is completed.

Assessment volumes are limited for each blocking series. The AUR Coordinator and the Computer Service scheduler insure that daily limits per blocking series are set correctly, and that the combination of automated and IDRS assessments do not exceed the daily input limitations.

Ship assessments to the Files Function for Form 5147 association. Each Campus should work with the Files Function to determine Campus directions for assembling and shipping the assessments.

Each released batch has its own adjustment sequence series and this order MUST be maintained during the shipping to Files. The employee number is composed of ten digits as follows:

Taxpayers generally have 90 days to petition the Tax Court to dispute a Statutory Notice of Deficiency. If the Statutory Notice of Deficiency is addressed to a person outside the United States, the time is extended to 150 days.

Campuses receive lists of newly docketed Tax Court cases daily. These lists contain the following information: