[ Home ] [ Services ] [ FAQ ] [ Site Map ] [ Contact Us ]

IRS Audits

Chapter 4. AIMS Processing

Section 27. Reports (Cont. 1)

4.4.27  Reports (Cont. 1)

4.4.27.7 
Action Reports

4.4.27.7.1 
Non-Assessed Closures Listing (NACL)

4.4.27.7.1.3  (02-08-1999)
Research and Actions

  1. Take the following actions when working the NACL:

    Note:

    Actions taken should be annotated on the NACL or, at local option, a control card system may be maintained.

     

    1. Check for imminent statutes (those with "**" ) and work on a priority basis.

    2. Determine who is responsible for resolving the accounts and locate the returns/cases.

    3. Check notations on previous NACL or control card system.

    4. Check incoming 3210’s for unpostables received from service center.

    5. Research CC TXMODA for an open control base assigned to service center (sc) unpostable. Contact the sc tax examiner to determine if SC will correct the case or if it will be returned to the originator.

    6. Once the location of the case is known, monitor it for posting. Follow-up with area AIMS Coordinator, Case Processing Support or Correspondence Examination to be sure the document is corrected and reinput.

    7. CC AMCLSU must be input to get the record off the NACL. Until the corrected AMCLSU is input, the case will remain on the NACL.

     

4.4.27.7.1.4  (02-08-1999)
Missing Document

  1. If, after all research has been completed, the original Form 5344 or Form 5403 cannot be located, a new Form 5344 or Form 5403 can be remade. Additional research needed to remake the Form 5344 or Form 5403 may include, but is not limited to, the following:

    • AMDISA

    • TXMOD

    • Transcripts (MF or CFOL)

    • area office/service center/Appeals Office coordination

    • search of local files and search of group control cards or local control logs

    • Search of related returns for copies of the RAR

     

  2. This procedure should only be used when all required research does not yield the information necessary to resolve cases on the NACL. The remade Form 5344 or Form 5403 should be clearly annotated “Duplicate Form 5344 or Form 5403 Prepared to Resolve NACL.”

4.4.27.7.1.4.1  (02-08-1999)
Quick Assessment

  1. Initiate a quick assessment when necessary, but continue to follow-up to locate the Form 5344 or Form 5403, TC 300 with 47 document code.

4.4.27.7.1.5  (02-03-1999)
Programming Problem

  1. If research of the NALCO indicates a programming problem exists, notify the IDRS Control Group through your supervisor or AIMS Coordinator.

4.4.27.7.2  (02-08-1999)
Unverified Assessment Listing

  1. The Unverified Assessment Listing is generated monthly for closed cases with a significant money amount that had been successfully input through CC AMCLS but the TIF still contains a pending TC 300.

  2. The item will be generated on the report if the AIMS record is over one month old or the statute is within two months of expiring.

  3. The pending transactions to be included are AP, PN, RS, CU, and NU. Pending transaction for UN will appear on the report if the AIMS record is over two months old or the statute is within two months of expiring.

4.4.27.7.2.1  (02-08-1999)
Purpose

  1. The purpose of the listing is to ensure that appropriate action has been taken to process the Examination assessments, to protect the statutes, and to identify potential systemic problems.

4.4.27.7.2.2  (02-08-1999)
Responsibility

  1. Service Center Examination will receive the monthly AIMS Unverified Assessment Listing to research cases closed by the service center or area offices. Coordination with the area office may be necessary in resolving organization codes 1XXX and 2XXX cases.

4.4.27.7.2.3  (02-03-1999)
Format

  1. The following information will appear on the Unverified Assessment Listing:

    1. TIN

    2. MFT

    3. Tax Period

    4. Taxpayer Name

    5. Area Office Code

    6. TC 300 Amount (TIF amount)

    7. Total Assessment Amount (AIMS amount)

    8. Transaction Status

    9. Transaction Date

    10. Statute Date

     

    Note:

    If the statute date is within two months of expiring, seven dollar signs ($$$$$$$) will appear to the left of the record.

     

  2. If the item appeared on a previous Unverified Assessment Listing, an "R" will be printed to the right of the record.

4.4.27.7.2.4  (02-08-1999)
Research and Actions

  1. Take the following actions, upon receipt of the Unverified Assessment Listing.

    1. Check for imminent statutes, which must be worked on a priority basis. Initiate manual assessments when necessary to protect the statute date.

    2. Note any repeat items and compare to prior monthly listing to ensure that necessary follow-up is completed.

    3. For any pending transactions appearing on the TIF, transcript research will show if that particular transaction posted to master file without updating the TIF. If so, input CC MFREQ and monitor until the TIF is updated.

    4. If the transaction has not posted at master file, further research will be necessary. When reviewing items appearing on the list, consideration should be given to the type of pending condition.

     

4.4.27.7.2.4.1  (02-08-1999)
"AP"

  1. Use the chart below if the transaction is "AP" .

    IF the pending condition is "AP" THEN
    and appeared in the current cycle determine if the Examination assessment was recently re-entered. If so, monitor until posted.
    and was appended in a prior cycle check if the transaction was voided by the tax examiner or quality reviewer and determine the current status of the adjustment.

     

4.4.27.7.2.4.2  (02-08-1999)
"PN"

  1. Use the chart below if the transaction is "PN"

    IF the pending transaction is "PN" THEN
    for a subsequent cycle monitor until posted.
    for a prior cycle check to see if the record posted or went unpostable and was not updated properly. Take corrective action as necessary.
     

    Note:

    If the list shows a large volume of "PN" transactions for a prior cycle, coordinate with IDRS Control Group to see if an update tape was left out.

    .

4.4.27.7.2.4.3  (02-08-1999)
"RS"

  1. Use the chart below if the transaction is "RS" .

    IF the pending transaction is "RS" THEN
    for a subsequent cycle monitor until transaction posts.
    for a prior cycle research to determine current status of transaction.

     

4.4.27.7.2.4.4  (02-08-1999)
"UN"

  1. If the TC 300 is reflected on TIF as a "UN" , check with the Examination unpostable function to ensure all necessary corrective action is current. Monitor until posted.

4.4.27.7.2.4.5  (02-08-1999)
"CU" or "NU"

  1. If the transaction contains a "CU" or "NU" condition, check to see what action the unpostable function used for resolution. Monitor to ensure master file posting and TIP update.

4.4.27.7.2.4.6  (02-08-1999)
"DU"