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IRS Audits

Chapter 8. Technical Support (Exam)

Section 2. Case Processing

4.8.2  Case Processing

4.8.2.1  (10-01-2003)
Overview

  1. This section provides the basic guidelines for processing cases in Technical Services(TS).

  2. Reviewers apply the Quality Standards, outlined in IRM Exhibit 4.8.3–1 to all case reviews.

4.8.2.2  (10-01-2003)
Cases Requiring Action By Technical Services (TS)

  1. Examination cases are updated to status 51 and routed to TS through Case Processing (CP) if:

    1. the case is subject to mandatory review,

    2. the case has special features requiring post-examination processing, or

    3. the area has identified the case for special review.

     

  2. Examination cases selected as a part of the EQMS sample will be routed to the appropriate EQMS review site.

4.8.2.2.1  (10-01-2003)
Mandatory Review Cases

  1. Mandatory review cases include:

    1. Joint committee cases (see IRM 4.36, Joint Committee Handbook), and

    2. Employee return examinations,

     

  2. Refer to 4.8.4 of this IRM for further details on these cases.

  3. National Research Project (NRP) cases are not mandatory review but may meet other mandatory review criteria. See IRM 4.22, sections 1-4, for additional information. Normal processing procedures should be followed. Reviewers may be requested to perform in-process case reviews.

4.8.2.2.2  (10-01-2003)
Cases Requiring Post-Examination Processing

  1. The categories of special feature cases requiring post-examination processing is extensive and is not listed here. Some examples of special handling functions typically performed in TS include TEFRA key case returns, bankruptcy cases, innocent spouse cases, transferee cases, interest abatement, and statute expiration cases.

  2. Refer to IRM 4.8.5 and IRM 4.8.8 for further details on these cases.

4.8.2.2.3  (10-01-2003)
Area Identified Cases

  1. Areas have the discretion to designate any category of cases for special review if it is determined that such action is warranted.

4.8.2.3  (10-01-2003)
Area Reviews

  1. At Headquarter's discretion, specialized case reviews can be completed by centralized review sites. Centralized case reviews can be used for:

    1. Joint committee cases,

    2. Insurance company cases,

    3. Excise tax cases,

    4. Employment tax cases, and

    5. Estate and gift tax cases.

     

4.8.2.4  (10-01-2003)
Inventory Controls: Status Codes

  1. Cases routed to TS will be assigned the following standardized status codes:

    1. Status 20 — Mandatory review cases and all other cases not specifically identified below.

    2. Status 22 — TEFRA 60-Day Letter; OIC 30-Day Letter; I/S 30-Day Letter

    3. Status 23 — Sample Review (Also, temporary status for cases returned from Appeals to a campus function)

    4. Status 24 — 90-Day Letter; TEFRA 150-Day Letter

    5. Status 25 — Pre-90 Day Letter

    6. Status 30 — 1254 Suspense

    7. Status 32 — Fraud Suspense

    8. Status 36 — Grand Jury Suspense

    9. Status 38 — All Other Suspense Cases

     

  2. TS also uses a series of ERCS review types and suspense codes to control inventories.

4.8.2.5  (10-01-2003)
Statute Controls

  1. Reviewers are responsible for identification and protection of the statutes of limitation on all returns assigned to them or for which they have control.

4.8.2.5.1  (10-01-2003)
Procedures

  1. Procedures for statute controls are outlined in IRM 25.6, Statute of Limitations, Section 23. Reviewers are also responsible for the identification of returns with early expiration dates and completion of proper procedures.

4.8.2.5.2  (10-01-2003)
Statute Control System

  1. A continuous statute control system is maintained for all returns within 210 days of the statute expiration. The