Tax examiners assign this process code when the case needs to be suspensed pending instructions from the centralized Innocent Spouse Operation.

The system automatically moves cases with PC 99 into Innocent Spouse Suspense Batch Type 89002 when the tax examiner commits the PC.

This IPC is assigned by the tax examiner when additional research is requested during the screening phase.

The system automatically assigns the case to Research Suspense Batch Type 34.

This IPC is assigned by the tax examiners when screening cases require technical assistance to continue processing the case.

After the screening batch status has been updated to RB, build all cases with IPC 0D into Miscellaneous Referral Batch Type 35 .

Screening cases identified by tax examiners as requiring a technical determination by the manager or work leader are assigned IPC 0E.

When the TRANSFER menu option is selected, the system automatically updates the case(s) to IPC 0E and moves the case(s) to Screening Unit Suspense Batch Type 36.

This IPC is not part of the verification process.

These are screening cases which require special handling due to Area Office/Congressional contact or because they have been identified as Taxpayer Advocate cases.

When the IPC 0P update is initiated, the system automatically moves the cases to Screening Unit Suspense Batch Type 36.

This IPC is not part of the verification process.

Screening cases assigned IPC 0T require special handling due to a telephone inquiry by the taxpayer.

When the IPC 0T update is initiated, these cases are automatically moved to Screening Unit Suspense Batch Type 36 by the system.

This IPC is not part of the verification process.

Tax Examiners assign IPC 3A when additional research is requested for a CP 2501 case.

The system automatically assigns the case to CP 2501 Unit Research Suspense Batch Type 42.

This IPC is not part of the verification process.

Tax examiners assign this IPC when CP 2501 cases require technical assistance for processing.

After the CP 2501 Response Batch status has been updated to RB, build all cases with an IPC 3D into CP 2501 Miscellaneous Referral Batch Type 43.

CP 2501 cases identified by tax examiners as requiring a technical determination by a manager or work leader are assigned IPC 3E.

When the TRANSFER menu option is selected, the system automatically updates the cases to IPC 3E and moves the case to CP 2501 Unit Suspense Batch Type 45.

This IPC is not part of the verification process.

Tax examiners assign IPC 3F to CP 2501 cases identified as meeting potential fraud criteria. These cases are reviewed by the Examination Function.

The system automatically moves cases to Fraud Referral Suspense Batch Type 94 during the systemic disassembly process.

The tax examiner has determined these CP 2501 cases require additional contact with the taxpayer. The tax examiner generates a letter to the taxpayer and inputs IPC 3L.

The system automatically moves these cases to CP 2501 Letter Suspense Batch Type 47.

These are CP 2501 cases which require special handling due to Area Office/Congressional contact, or because they meet Taxpayer Advocate criteria.

The system is updated with an IPC 3P and cases are automatically moved to CP 2501 Unit Suspense Batch Type 45.

This IPC is not part of the verification process.

When the tax examiner determines that a CP 2501 case requires additional taxpayer contact, he/she can contact the taxpayer by telephone or by sending a letter. Cases that meet this criteria are assigned IPC 3S.

The system automatically moves the cases to CP 2501 Letter Suspense Batch Type 47.

These are CP 2501 cases which require special handling due to a telephone inquiry by the taxpayer.

As the system updates cases with an IPC 3T, the cases are automatically moved to CP 2501 Unit Suspense Batch Type 45.

This IPC is not part of the verification process.

Tax Examiners assign IPC 6A when additional research is requested for a case in the CP 2000 phase.

The system automatically assigns the case to CP 2000 Unit Research Suspense Batch Type 62.

This IPC is not part of the verification process.

Tax examiners assign IPC 6D when CP 2000 cases require technical assistance for processing.

After the CP 2000 response batch status has been updated to RB, build all cases with IPC 6D into CP 2000 Miscellaneous Referral Batch Type 63.

CP 2000 cases identified by tax examiners as requiring a technical determination by a manager or work leader are assigned IPC 6E.

When the TRANSFER menu option is selected, the system automatically updates the case to IPC 6E and moves the case to CP 2000 Unit Suspense Batch Type 65.

This IPC is not part of the verification process.

Tax Examiners assign IPC 6F to CP 2000 cases identified as meeting potential fraud criteria. These cases are reviewed by the Examination Function.

The system automatically moves cases to Fraud Referral Suspense Batch Type 94 during the systemic disassembly process.

The tax examiner has determined these CP 2000 cases require additional contact with the taxpayer. The tax examiner generates a letter to the taxpayer and inputs IPC 6L.

The system automatically moves these cases to CP 2000 Letter Suspense Batch Type 60.

These are cases which require special handling due to Area Office/Congressional contact, or because they meet Taxpayer Advocate criteria.

When the system updates with an IPC 6P, the cases are automatically moved to CP 2000 Unit Suspense Batch Type 65.

This IPC is not part of the verification process.

When the tax examiner determines that a CP 2000 case requires additional taxpayer contact, he/she can contact the taxpayer by telephone or by sending a letter. Cases that meet this criteria are assigned an IPC 6S.

The system automatically moves the cases to CP 2000 Letter Suspense Batch Type 60 .

These are CP 2000 cases which require special handling due to a telephone inquiry by the taxpayer.

As the system updates cases to IPC 6T, the cases are automatically moved to CP 2000 Unit Suspense Batch Type 65.

This IPC is not part of the verification process.

The tax examiner assigns IPC 8A when additional research is requested for a case in the Statutory Notice phase.

The system automatically assigns the case to Statutory Notice Unit Suspense Batch Type 77.

This IPC is not part of the verification process.

Tax Examiners assign IPC 8D to Statutory Notice cases that require technical assistance for processing.

After the Statutory Notice response batch status has been updated to RB, build all cases with IPC 8D into Statutory Notice Miscellaneous Referral Batch Type 73.

Statutory Notice cases identified by tax examiners as requiring a technical determination by a manager or work leader are assigned IPC 8E.

When the TRANSFER menu option is selected, the system automatically updates the case to IPC 8E and moves the case to Statutory Notice Unit Suspense Batch Type 75.

This IPC is not part of the verification process.

Tax examiners assign IPC 8F to Statutory Notice cases identified as meeting potential fraud criteria. These cases are reviewed by the Examination Function.

The system automatically moves these cases to Fraud Referral Suspense Batch Type 94 during the systemic disassembly process.

The tax examiner has determined these Statutory Notice cases require additional contact with the taxpayer. The tax examiner generates a letter to the taxpayer and assigns IPC 8L.

The system automatically moves these cases to Statutory Notice Suspense Batch Type 70.

The tax examiner assigns IPC 8M when additional taxpayer contact is necessary because the taxpayer's Statutory Notice response has resulted in a decrease to the tax on the original Statutory Notice.

The tax examiner generates the letter in addition to assigning IPC 8M to the case. These cases are returned to Statutory Notice Suspense Batch Type 70.

If the tax examiner inputs an assessment, the system creates either an automatic assessment or manual assessment record.

Cases with a manual assessment are routed to the area designated for IDRS input.

These are cases which require special handling due to Area Office/Congressional contact, or because they meet Taxpayer Advocate criteria.

As the system updates to IPC 8P, the cases are automatically moved to Statutory Notice Unit Suspense Batch Type 75.

This IPC is not part of the verification process.

When the tax examiner determines that a Stat case requires additional taxpayer contact, he/she can contact the taxpayer by telephone or by sending a letter. Cases that meet this criteria are assigned IPC 8S.

The system automatically moves the cases to Stat Suspense Batch Type 70.

These are Statutory Notice cases which require special handling due to a telephone inquiry by the taxpayer.

As the system updates cases to IPC 8T, the cases are automatically moved to Statutory Notice Unit Suspense Batch Type 75.

This IPC is not part of the verification process.

If at any time during processing a case cannot be located, the SSN may be assigned to the Batch Type 98 (Lost Case) by assigning an IPC LC. This IPC can be input by clerks and tax examiners, depending on where the case is in the processing cycle.

If the SSN is currently assigned to other than a suspense batch, update the case using IPC RF to move the SSN back to the previous suspense batch before assigning it to the Lost Case, Lost Response, or Unassociated Response Suspense Batch Types.

The Lost Case Batch accepts assignment from any batch type.

If the clerk attempts to update or assign a case that is currently assigned to the Lost Case Batch Type 98 to another batch, the system displays a message indicating the case is assigned to the Lost Case Batch.

SSNs assigned to Lost Case Batch Type 98 are monitored using the Lost Case Report. This report can be used as a research tool to locate the case. See Exhibit 4.19.2-23 for an example of the Lost Case Report. See IRM 4.19.2.9.13 for additional information about the report.

This IPC is not part of the verification process.

If a response is not located with the case file after the case has been assigned to a response batch, the tax examiner should attempt to contact the taxpayer to resolve the issue. If taxpayer contact cannot be made, the tax examiner will assign IPC LR.

This IPC can be input by clerks or tax examiners, depending on where the case is in the processing cycle.

When associating responses and a response cannot be located after pulling the case, check carefully through other responses in the batch to find the missing one. If the response cannot be located, follow Campus directions or assign IPC LR.

When building Aged CP 2000 Stat Prep Batch Type 59 or Statutory Notice Default Batch Type 79 and the system indicates new correspondence has been received for a case or when the PCs are being verified, follow Campus directions or input IPC LR.

The system automatically moves the case to Lost Response Batch Type 97.

The batch will accept cases from any batch type.

If the clerk attempts to assign a response to another batch when it is currently assigned to the Lost Response Batch, the system displays a message indicating the case is assigned to the Lost Response Batch. The clerk is required to associate the response with the case.

Cases assigned to the Lost Response Batch Type 97 are monitored using the Lost Response Report. This report can be used as a research tool to locate the response. See Exhibit 4.19.2-24 for an example of the Lost Response Report. See IRM 4.19.2.9.14 for additional information about the report.

This IPC is not part of the verification process.

Tax examining unit managers assign IPC MC when cases are identified as requiring manual processing. To do this, the cases must be closed on the AUR System. The technical manager reviews these cases when the tax examiner determines the case must be worked manually.

Before disassembly of the batch, verify these cases have received managerial review following Campus directions.

After disassembly of the batch, route the case(s) to the unit designated to process this type of case. Local management will identify the unit using local criteria.

Cases systemically identified as needing a manual interest calculation are assigned IPC MI. If the system identifies a manual interest case, it will not allow the tax examiner to enter a PC 55, 57, 59, or 95 to generate a CP 2000 or a Recomputed CP 2000. The case folder will be coded with an IPC MI by the tax examiner.

After the batch status has been updated to RB, batch these cases to Manual Interest Batch Type 61.

These are cases that were previously in an AUR suspense batch (except for Lost Case, Lost Response, Unassociated Response and all Unit Suspense Batch Types). During review of the cases, the tax examiner has decided the cases should be returned to the prior AUR suspense batch.

The cases are moved back to the prior AUR suspense batch during system disassembly.

After the batch status has been updated to RB, return the case to the appropriate AUR suspense batch using the CSN on the folder.

Tax examiners assign IPC RN when it has been determined that a CP 2000 Recomputed Notice is necessary and the case can be closed as Partially Agreed.

Build cases assigned an IPC RN into Partial Agreed Batch Type 67. See IRM 4.19.2.5.40 for additional information on Batch Type 67.

Tax examiners assign IPC SR when it has been determined that a Statutory Notice case requires both a Recomputed Notice and closure as Partially Agreed.

Build cases with IPC SR to Partial Agreed Statutory Notice Batch Type 87. See IRM 4.19.2.5.54 for information about Batch Type 87.

If the case cannot be located to associate with the response, either follow Campus directions or