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| If… | Then… |
| No new information is available and the TFRP or PLET file supports the original assessment | Reject the offer. |
| Another amount of liability is determined and the taxpayer agrees to the finding | Prepare and submit the Form 3870 to correct the assessment and secure a withdrawal of the offer or recommend acceptance of the offer for the correct amount. |
| Another amount of liability is determined and the taxpayer still does not agree | Submit a Form 3870 to correct the assessment and recommend rejection of the offer. |
| The Administrative file does not support the assessment | Abate the assessment in full and secure a withdrawal of the offer. |
Note:
If new information is presented that raises doubt or the existing information supporting the assessment is weak, consider accepting an offer to avoid the hazards of litigation.
5.8.4.3
(11-15-2004)
Effective Tax Administration (ETA) and Doubt as
to Collectibility with Special Circumstances (DCSC)
-
Refer to IRM 5.8.11 for a
full discussion on how to investigate and determine
acceptability of offers submitted under Effective
Tax Administration (ETA) or Doubt to Collectibility
with Special Circumstance (DCSC).
Note:
Offers Investigators should review any comments in item 9 on the Form 656 to determine if special circumstances should be considered.
-
Effective Tax
Administration offers can be accepted only when:
- There is no doubt the tax is owed and no doubt that the full amount owed can be collected from the taxpayer.
- The taxpayer has a proven economic hardship or has presented facts that would support acceptance under the public policy/equity basis, and
- Compromise would not undermine compliance with tax laws.
- Doubt as to Collectibility with Special Circumstance (DCSC) offers can only be accepted when the taxpayer cannot fully pay the tax due, but has a proven special circumstances that warrant acceptance for less than the amount of calculated reasonable collection potential (RCP).
- Factors establishing special circumstances under Doubt as to Collectibility (DATC) are the same as those considered under Effective Tax Administration (ETA). See IRM 5.8.11 for a list of those factors.
5.8.4.4
(11-15-2004)
Doubt as to Collectibility (DATC)
- Doubt as to Collectibility (DATC) offers may be worked either in the Centralized Offers in Compromise (COIC) site by Offer Examiners (OE) or in Area offices by Offer Specialists (OS). See IRM 5.8.3 for the list of the types of offers worked by Offer Specialists (OS). Cases assigned to Offer Examiners (OE) in COIC may be forwarded to area offices for assignment to an Offer Specialist (OS) if complex issues requiring a field investigation are identified.
- For Doubt as to Collectibility (DATC) offers, the decision to accept or reject usually rests on whether the amount offered reflects reasonable collection potential (RCP). The exception to this rule would be for offers not accepted based on public policy reasons. Reasonable collection potential (RCP) is defined as the amount that can be collected from all available means, including administrative and judicial collection remedies. Generally, the components of collectibility outlined in IRM 5.8.4.4.1 will be included in calculating total RCP. See IRM 5.8.5 for more detail on how to analyze the taxpayer’s financial condition to arrive at the value of each component. In determining the taxpayer’s future ability to pay, full consideration must be given to the taxpayer’s overall general situation including such factors as age, health, marital status, number and age of dependents, education or occupational training and work experience.
- Offers should not be accepted where the tax can be paid in full as a lump sum or can be paid under current installment agreement guidelines. Once the ability to make payments is established, the investigating employee must determine if a greater amount can be collected through current installment agreement guidelines than is being offered. If so, the offer should be recommended for rejection.
5.8.4.4.1 (11-15-2004)
Components of Collectibility
-
The following four
components of collectibility will ordinarily be
included in calculating RCP for offer purposes:
Components Definition Assets The amount collectible from the taxpayer's net realizable equity in assets. Future Income The amount collectible from the taxpayer’s expected future income after allowing for payment of necessary living expenses. (a) For cash offers, it is the amount collectible over the next 48 months (b) For short term deferred offers, it is the amount collectible over the next 60 months (c) For deferred payment offers, it is the amount that is collectible over the life of the collection statute Amount Collectible from third parties The amount we could expect to collect from third parties through administrative or judicial action. For example, amounts collectible through assertion of a TFRP, a transferee assessment, nominee lien, or suit to set aside a fraudulent conveyance. Assets and/or income that are available to the taxpayer but are beyond the reach of the government Assets that the lien will not attach, such as equity in assets located outside the country.
5.8.4.5
(11-15-2004)
Screen for Obvious Full Pay
- Offer Examiners (OE) will verify the full pay worksheet as prepared by the Process Examiner (PE).
- If the amounts shown by the taxpayer on the Collection Information Statement (CIS) reflect that the taxpayer can fully pay the tax due by either liquidation of assets or through an installment agreement, the offer should be rejected without substantiation or further analysis.
- Review the case to ensure no special circumstances exist that would warrant consideration under Effective Tax Administration (ETA).
- Taxpayers who have submitted an offer with a Collection Information Statement (CIS) that reflects an ability to fully pay the tax will immediately be issued a rejection letter. In these cases, prepare the Form 1271, Rejection or Withdrawal Memorandum, and attach the Full Pay Worksheet in lieu of the Offer Recommendation Report and Asset/Equity and Income/Expense tables as instructed in IRM 5.8.7.
5.8.4.6
(11-15-2004)
Actions Based on Reasonable Collection Potential
(RCP)
-
Once the reasonable
collection potential (RCP) has been calculated,
process the case as follows:
If… Then… The screen for obvious full pay shows the taxpayer can full pay based on CIS (See IRM 5.8.4.5) The rejection letter should be issued. (See IRM 5.8.7) The offer must be increased in order to be recommend for acceptance Issue Letter 3498 (SC/CG) or contact the taxpayer by telephone to amend the offer to the acceptable amount. If the taxpayer response does not change the case determination issue the rejection letter using the option to increase paragraph. The analysis shows the taxpayer can fully pay the tax through liquidating assets and/or installment payments Issue Letter 3499 (SC/CG) or contact the taxpayer by telephone. If the taxpayer response does not change the case determination, issue the rejection letter using the full pay paragraph. The offer amount equals or exceeds the RCP and the offer is otherwise acceptable The acceptance letter should be issued. (See IRM 5.8.8.8) Special circumstances are identified that warrant acceptance for less than the RCP Consider an ETA offer or DCSC. (See IRM 5.8.11)
5.8.4.7
(11-15-2004)
Initial Action, Follow-Up and Closing Action
Time Frames
- Time frames have been set for completing certain tasks associated with an offer investigation. These time frames vary depending on who is assigned the case.
- The timely completion of an offer investigation is an organizational priority. As such, unwarranted inactivity gaps are to be avoided. (See IRM 5.8.1.1.6 for definitions of timely case processing.)
5.8.4.7.1 (11-15-2004)
Initial Offer Action
-
Within 15 calendar
days of the date an offer is assigned in COIC to
an Offer Examiner (OE) or within 30 calendar
days of the date an offer is assigned to an
Offer Specialist (OS), the assigned employee
must analyze the new receipt. This analysis
should include the completion of an Asset Equity
Table (AET) and Income/Expense Table (IET) (to
the extent information is available) to
preliminarily project case resolution. In most
cases, the processability determinations and
initial case building actions will have been
completed by COIC.
Example:
- Return for failure to make required estimated payments;
- Rejection due to an ability to full pay based on equity/future income/installment agreement; or
- Potential acceptance based on preliminary review of financial data.
Prior to the income and expense analysis of an individual offer where the taxpayer submitted a Form 656-A certification, Offer Investigator will determine whether the taxpayer's income and family unit size at the time the offer was submitted supported the decision not to pay the application fee. If the Offer Investigator concludes that the income for the family size exceeds the levels for which a Form 656-A certification was allowed (i.e., the taxpayer should have paid the application fee), offer processing should immediately cease. Return the offer using letter code "RET-AB " for failure to pay the application fee. - If additional information is required to make a decision, contact the taxpayer or Power of Attorney (POA) to request the additional supporting documents. If it is determined no information is necessary issue a decision letter.
- Needed analysis may be accomplished by correspondence, or in person (by telephone, office visit or field visit). Letters available on AOIC such as the combo letter or an additional information letter (L-2844) are appropriate to request additional information.
-
If the request for
information is in writing the correspondence
must include:
- A list of the specific items/information needed,
- A specific deadline for providing the information,
- A statement indicating that the offer will be returned without further consideration if all the information is not provided,
- The name, phone number and employee number of the investigating employee,
- A statement regarding enclosure of Publication 1 and 594,
- Include Notice 1326.
- A statement indicating that a Notice of Federal Tax Lien will be filed if a decision has been made to file a lien.
- Rubber-stamp, or otherwise enter on, all outgoing envelopes containing requests for additional information "URGENT-- TIME SENSITIVE " .
-
If the request for
information is in person (by phone, office or
field visit) the contact must additionally
contain the following:
- Verify receipt of Pub. 1 and Pub. 594. If the first conversation is with the Power of Attorney (POA), verify that the taxpayer has received these publications. If the response from either the taxpayer or the POA is yes, ask if there are any questions and answer any questions they may have to ensure there is a clear understanding of their rights. If not received, offer to either explain their rights before proceeding or re-mail the publications to the taxpayer and postpone conversation until they are received and read.
- Address any potential special circumstances (e.g. Effective Tax Administration or Doubt as to Collectibility with Special Circumstances) identified during the initial review of documents submitted with the offer.
- Cases transferred from one office to another should have an AOIC transfer letter sent within 15 calendar days of the transfer, advising the taxpayer of the location of the office where the case has been transferred and providing the taxpayer with a local contact telephone number. Since cases are often reassigned to a post of duty (POD) once received in the Area office drop point, the receiving office will be responsible for sending the transfer letter. If the case cannot be assigned immediately, the taxpayer should be advised of the anticipated date of assignment to an Offer Specialist. A follow up letter should be sent to the taxpayer advising of any delay in assignment if the case is not assigned by the date specified in the original letter.
5.8.4.7.2 (11-15-2004)
Follow-up Actions
- In order to ensure timely case processing all in-process offer cases must have follow up dates scheduled for the next appropriate action.
- Throughout the investigation follow up actions are required within 15 calendar days after the deadline has elapsed. Follow up actions should be reasonable, based on the facts of the case. Multiple requests for information are not required.
-
Follow up actions may
include:
- Recommending the case for closure when the taxpayer has clearly failed to provide requested documents or information,
- Personal contact when the taxpayer has made an attempt to comply with the requested documentation but the provided information is incomplete or unclear, or
- Recommending acceptance or rejection if the information received is sufficient to make a conclusion regarding the offer.
5.8.4.7.3 (11-15-2004)
Case Recommendations and Closing Actions
-
Case Recommendations
- Offer Examiners in COIC must submit recommendation reports (i.e. Forms 1271/7249) within 10 calendar days from the date of the documented case decision.
- Offer Specialists must submit closing reports within 15 calendar days from the date of the documented decision.
.
-
Closing Actions
- Case must be submitted for closing actions (i.e. - dating/mailing of letters, closing on AOIC, etc.) within the defined 10 to 15 calendar days as described above.
5.8.4.8
(11-15-2004)
Documentation
-
Documentation must include
but is not limited to:
- The basis of the processability determination
- Plans of action
- Case actions
- Requests for information/documentation
- Receipt of requested information
- Conversations with taxpayers or representatives
- Results of internal information analysis
- Special issues or circumstances
- Financial analysis, if applicable
- Case decisions
Note:
Do not repeat information already present on AOIC screens.
- Documentation should include evaluation of the income, allowable expenses, asset values and encumbrances. It should support and define differences and/or verification of the assets/expenses, including reasons for disallowance of expenses.
- COIC employees will use AOIC to document case actions. Field compliance employees will use Integrated Collection System (ICS) to document actions. If ICS is used to record documentation, a closing summary history must be placed on AOIC prior to closing the case, indicating the basis for the closure and that the complete history is available on ICS.
- Documentation should be recorded the day the action occurs or as soon as practical thereafter.
5.8.4.9
(11-15-2004)
Notice of Federal Tax Lien Filing
- It is the responsibility of the employee to safeguard the government's interest. Employees must exercise judgment in deciding whether or not a NFTL should be filed. See IRM 5.12.2.8 for further discussion on the NFTL.
- The initial review of any case must include an analysis of whether a NFTL has been correctly filed on all tax modules owing, is filed in the correct jurisdiction, and whether or not any filed liens should be re-filed. If analysis indicates a lien was erroneously allowed to self-release, appropriate action must be taken to correct the problem.
- A NFTL will generally be filed whenever the unpaid balance of assessments exceeds $5,000 and an offer is recommended for rejection or a deferred payment offer is accepted. Circumstances warranting non-filing in the above situations should be clearly documented in the case histories.
-
In the event a NFTL is
filed and the taxpayer exercises Collection Due
Process (CDP) rights, it is not necessary to delay
processing of the offer to wait for the outcome of
the hearing.
If… Then… No lien has been filed and a decision is made to not file a lien until the conclusion of the investigation The case file should be documented that a lien determination was made and the basis for decision to withhold filing. An additional determination will be required at the conclusion of the investigation. Generally, a lien will be filed if the offer is: Caution: Remember that an attempt must be made to contact the TP by phone, in person or by letter to advise of the filing before requesting the lien. AOIC combo and rejection letters satisfy the notification requirement.- accepted as a deferred payment offer,
- rejected
- returned
A determination is made to file a lien immediately Ensure that an attempt to notify the TP of the proposed filing (by phone, letter, or in person) has been made and documented before requesting the lien be filed. Provide the required appeal rights per IRM 5.12 if the taxpayer objects to the filing. If the lien is filed and a CDP request is received process it immediately following guidelines in IRM 5.1.9. Liens were previously filed but in an incorrect jurisdiction Determine whether to file a NFTL in the correct jurisdiction or withhold filing until the conclusion of the investigation. Follow instructions above based on your decision. If the decision is made to withhold the filing until the conclusion of the investigation, an additional determination must be made at that time. Liens were filed but have expired Follow instructions in IRM 5.12. Liens were filed and are currently in the refiled period Ensure that liens are correctly refiled in all required jurisdictions. An offer where the unpaid balance of assessment is $5,000 or more is being rejected or accepted with deferred payment terms A lien will normally be filed on these cases. Circumstances warranting non-filing must be documented in case history.
5.8.4.10
(11-15-2004)
Combination Offers
- Taxpayers may submit an offer based on Doubt as to Collectibility (DATC), Doubt as to Liability (DATL), Effective Tax Administration (ETA) or any combination of the three. During the offer investigation consider all bases submitted, providing the taxpayer complies with the requests for information needed as each basis is considered.
- The offer will be accepted under only one basis. It is the Service’s responsibility to determine the correct basis for acceptance.
- If the taxpayer submits the offer under both Doubt as to Collectibility (DATC) and Doubt as to Liability (DATL) or Effective Tax Administration (ETA), the Collection function will determine DATC first. Collection will retain control of the account on AOIC while coordinating with the Examination function on any combination offer. See the chart below for processing instructions.
-
For offers submitted based
on both Doubt as to Collectibility (DATC) and Doubt
as to Liability (DATL):
If… Then… A decision is made to accept based on DATC Accept the offer using normal procedures. Do not send any information to Examination. It is not necessary to amend the offer to remove the reference to DATL. Reasonable collection potential cannot be determined because the taxpayer fails to provide the requested information, or the taxpayer no longer meets processability criteria Return the offer using normal procedures. Do not send any information to Examination. Taxpayer chooses to withdraw the DATL basis only Secure an amended Form 656 removing the DATL basis. Do not send any information to Examination and consider under DATC. Taxpayer choose to withdraw the DATC basis Secure an amended Form 656 eliminating the DATC basis. Close the AOIC record as a withdrawal. Annotate the AOIC history indicating the offer is being forwarded to Examination and why. Note: Monitor the case until the TC 482 posts after closing the AOIC record. Then, coordinate with Examination to ensure that the TC 480 jurisdiction code 2 (Exam) and Status 71 are input. A decision is made to reject the offer based on the DATC basis Prepare the Form 1271 per IRM 5.8.7 and send to the Independent Administrative Reviewer (IAR). Once approved by the IAR: 1) Send the letter to the TP explaining the reasons for rejection based on DATC, using the following statement: "We have concluded our evaluation of your offer based on Doubt as to Collectibility and are now forwarding it to the following office for consideration of the Doubt as to Liability issue." 2) Assign the AOIC record to 7000 (field) and 6500 (COIC), and3) Forward the entire case file to Examination with a cover memo asking them to expedite evaluation and advise us of the outcome so the AOIC record can be closed or transferred to Appeals if the TP appeals the decision to reject the DATC basis. -
For offers submitted based
on Doubt as to Collectibility (DATC), Doubt as to
Liability (DATL) and Effective Tax Administration
(ETA):
If… Then… A determination is made to accept under ETA - hardship provisions, but DATL must be determined first Send the offer, any pertinent information and a memo to Examination requesting an expedite investigation of the DATL issues. If Exam responds stating there is no DATL accept as an ETA. If Exam states there is DATL:1) Send the AOIC transfer letter to the TP advising where the case was transferred. In the open paragraph inform the taxpayer that Exam has concluded there is DATL so ETA cannot be considered. 2) Assign the case to 7500, and 3) Advise Exam to notify Collection when the case is completed so the AOIC record can be closed. A determination is made to reject under ETA but accept under Doubt as to Collectibility with Special Circumstances (DCSC) Accept under that basis. It is not necessary to amend the offer to remove the other bases. Nothing should be forwarded to Examination. Reasonable collection potential (RCP) can not be determined because the taxpayer failed to provide the required information, or the taxpayer no longer meets processability criteria Return the offer using normal procedures. Do not send any information to Examination. A determination is made that the offer should be rejected based on DATC but the ETA offer is submitted based on public policy/equity issue(s) requiring Examination consideration. Prepare Form 1271 per IRM 5.8.7 and send to the Independent Administrative Reviewer (IAR). Once approved by the IAR:1) Send a letter to the TP explaining the reasons for rejection based on DATC, using the following statement: "We have concluded our evaluation of your offer based on Doubt as to Collectibility and are now forwarding it to the following office for consideration of the public policy/equity issue. " 2) COIC should assign the AOIC record to 6500 (COIC) and OS should assign it to 7000, and3) Forward the entire case file to Examination with a cover memo asking them to expedite evaluation and advise Collection of the outcome so the AOIC record can be closed or assigned to Appeals if the TP appeals the decision. - If a combo offer is forwarded to Examination and they conclude that a different amount of liability is due, generally an adjustment to the account will be made rather than acceptance of the offer. If Examination requests a release of the offer freeze to allow the adjustment, the TC 483 should be manually input to IDRS to temporarily release the –Y freeze. This will allow the adjustment to post to the account(s). TC 480 should be re-input to reconsider Doubt as to Collectibility (DATC) or Effective Tax Administration (ETA) issues as applicable following the adjustment of the account(s).
- If Examination accepts, rejects, or secures a withdrawal on a combo offer that is still open on AOIC and assigned to 6500 (COIC) or 7000 (field OS), sufficient information should be secured to close the record on AOIC. If the offer is to be accepted, release the AOIC record to the appropriate end processing center. Coordination with Examination is required to ensure the accepted case file is simultaneously mailed to the same center. The AOIC history should be annotated indicating the basis for the closure.
- Offices must print an inventory listing of accounts assigned to 6500 (COIC) or 7000 (field OS) and reconcile it each quarter with Examination to ensure all cases are still open and assigned. Appropriate actions should be taken to resolve mismatches.
5.8.4.11
(11-15-2004)
Responsibility of Offer Specialist (OS) and
Field Revenue Officers (RO)
-
Offer investigators are
responsible for working only offer aspects of an
investigation. During the offer process employees
may discover collection issues that require
traditional Revenue Officer (RO) investigation.
Generally, if these issues are initially identified
by an Offer Examiner (OE) in COIC, the case will be
forwarded to a field Offer Specialist (OS), where
the issues will be confirmed and if appropriate,
action taken to refer the case to a traditional RO.
Some of the issues that may be identified and the
way they should be processed are:
Issue Procedure Transferee, Nominee or Alter Ego When these issues arise during an offer investigation, Offer Specialist (OS) should establish a valuation for the involved asset or income stream. The OS should include the value in computing the reasonable collection potential (RCP) but not actually complete the administrative actions required to establish the liability or secure a lien against the third party. If the value of the involved asset or income stream will be obtained through an accepted offer, that fact should be clearly documented and any transferee, nominee or alter ego remedy not pursued through administrative or judicial action.
If the offer is rejected or moving toward rejection and time is of the essence due to the dissipation/transfer of assets or statute expiration, an Other Investigation (OI) should be initiated to request the assignment of a RO to complete the required action to establish the transferee, nominee or alter ego liability or lien.Levy or seizure related actions If during the course of an offer investigation an Offer Investigator determines that immediate levy or seizure action may be needed the case will be referred to the Collection field function. The offer investigator will initiate an OI request to an RO group outlining the actions needed and providing any additional information that would assist the RO. Upon notification that a jeopardy levy has been approved the Offer Investigator will follow the procedures to close the offer outlined in IRM 5.8.3.19 if both the field and offer manager concur that the offer was filed to hinder or delay collection. Suit recommendations Offer Specialists should consider the value of any recovery that may be made through a suit in determining RCP. If the anticipated recovery amount is obtained through an accepted offer this fact should be clearly documented and the suit recommendation not pursued. If the offer is rejected or moving toward rejection and time is of the essence due to the statute expiration for filing suit, an OI should be initiated to request the assignment of a RO to complete the suit recommendation. Continuing action on In Business Trust Fund (IBTF) cases Due to the potential for the pyramiding of liabilities and dissipation of assets in IBTF cases, the Offer Specialist will initiate an OI on rejected or returned offers involving ongoing businesses with employment tax liabilities. Because rejected, returned and withdrawn offers do not systemically revert to Status 26 (field assignment), the OI serves as an open assignment until the case is systemically assigned to Status 24 (queue), at which time the collection group manager can assign the case to an RO and close the OI. This process will generally take about 30 days. Trust Fund Recovery Penalty (TFRP) and Personal Liability for Excise Tax (PLET) cases It is the responsibility of the traditional RO to complete the investigation and make a determination regarding personal responsibility in these cases. Following the provisions in IRM 5.7.4.1. The process of completing the TFRP or PLET can be ongoing while the offer is pending, but before the determination is finalized. The LEM 5.4, non-assertion criteria, does not apply when an offer is under consideration. The TFRP investigation must be completed, because the RCP for the corporate offer must include not only what can be collected from the corporation, but any amounts that could reasonably be expected to collect from responsible officers on a TFRP assessment. For this reason, a hardship "non-assertion " recommendation against a responsible person should not be proposed if there is any reasonable collection potential (RCP) for that person based on current offer guidelines.
TFRP investigations should be completed through the point of assessment (i.e. through delivery of Letter(s) 1153(DO) and consideration of any timely protests). See IRM 5.8.4.13 for instructions on processing these investigations in conjunction with open offers.Note:
OIs referred per these instructions should be considered high risk cases, i.e. risk code 100, and processed accordingly.
Note:
In the above situations , except in the case of TFRP or PLET investigations, an OI will be initiated only after the OIC manager and RO manager have discussed the issue and agree that the situation warrants the issuance of the OI.
5.8.4.12
(11-15-2004)
Coordination with Other Functions
- Coordination with other functions is sometimes required during offer investigations. The most common coordination occurs between Collection and Examination or Collection and Appeals offices.
5.8.4.12.1 (11-15-2004)
Cases Pending in Examination
-
During initial
analysis of an offer, IDRS should be checked to
verify there are no actions for any periods
either included or not included on the offer;
such as, open audits, underreporter cases, TEFRA
proceedings, amended returns pending but not yet
assessed. Pending examination cases may be
identified by:
- TC 922 without a CP 2000 process code or TC 290/291
- TC 976 or 977 without a subsequent tax increase or decrease
- -L Freeze and/or an AMDIS record
- Partnership Investor Control File (PIFC) code on AMDIS of 5 indicating an investor with at least one open TEFRA key case linkage
-
If any potential
adjustments are identified the assigned
Examination or AUR function or employee should
be contacted to determine the status of the
audit and informed that an offer based on DATC
has been received. The decision on how to
proceed with the offer should be based on the
status of the potential adjustment.
For example:If… Then… The TP was involved in abusive tax avoidance transactions (ATAT), appears to have substantial unreported income (UIDIF), or there is another reasonable explanation given by the assigned Examination employee as to why the audit should continue The TP should be advised that the offer investigation cannot proceed until the Exam issues have been resolved. Solicit a withdrawal explaining that it is in the TPs best interest due to CSED suspension. If the TP refuses to withdraw, consider returning the offer using the AOIC reason "Other investigations are pending that may affect the liability sought to be compromised or the grounds upon which it was submitted" . The audit is routine and the assigned Exam employee has agreed to close the tax year(s) with no change Proceed with the offer investigation. The audit is routine, but nearly concluded, and Examination wishes to conclude and assess the tax. Proceed with the offer investigation. Talk to the TP and the Revenue Agent (RA) to coordinate securing an agreement to the deficiency to expedite assessment. Include the tax year in the acceptance, but do not issue the acceptance letter until the tax is assessed. The return has been selected for examination or Automated Under Reporter (AUR) consideration, but not yet assigned. Contact the controlling Examination or AUR function to advise that we are proceeding with the offer investigation. The Partnership Investor File Control (PIFC) code on AMDIS is a 5, indicating at least one open TEFRA key case linkage exists Advise the TP that we cannot consider an offer until all TEFRA partnership issues have been resolved. Attempt to secure a withdrawal. If the taxpayer refuses to withdraw, consider returning the offer using the AOIC Return Letter paragraph "Other investigations are pending that may affect the liability sought to be compromised or the grounds upon which it was submitted." The Partnership Investor File Control (PIFTD) code on AMDIS i