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 assigns these cases back to the same Statutory Suspense Batch Type 70. These cases do not receive a new CSN.

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.

When the tax examiner determines that additional research is needed to resolve a reconsideration case in Batch Type 81, IPC 9B is assigned.

As the system updates to IPC 9B, the cases are automatically moved to Reconsideration Suspense Batch 82.

When the tax examiner determines that technical assistance is need to resolve a reconsideration case in Batch Type 81, IPC 9E is assigned.

As the system updates to IPC 9E, the cases are automatically moved to Reconsideration Suspense Batch 82.

When the tax examiner determines that the full amount of the original AUR assessment should be abated for a reconsideration case in Batch Type 81, IPC 9F is assigned.

As the system updates to IPC 9F, the cases are automatically moved to the Reconsideration segment of Batch Type 96, 96002.

These cases are released for the clerks to take appropriate routing actions.

When the tax examiner determines that the reconsideration case in Batch Type 81 is a request for general information only and not a request to change the AUR assessment, the tax examiner sends the information and assigns IPC 9I.

As the system updates to IPC 9I, the cases are automatically moved to the Reconsideration segment of Batch Type 96, 96002.

These cases are released for the clerks to take appropriate routing actions.

When the tax examiner determines that a Payer Letter should be sent to resolve a reconsideration case in Batch Type 81, IPC 9L is assigned.

As the system updates to IPC 9L, the cases are automatically moved to Reconsideration Suspense Batch 82.

When the tax examiner determines that there is not sufficient information to make a change to the AUR assessment for reconsideration case in Batch Type 81, the tax examiner takes the appropriate actions and assigns IPC 9N.

As the system updates to IPC 9N, the cases are automatically moved to the Reconsideration segment of Batch Type 96, 96002.

These cases are released for the clerks to take appropriate routing actions.

When the tax examiner determines that the reconsideration case in Batch Type 81 should be resolved with a partial abatement of the AUR assessment, the tax examiner takes the appropriate actions and assigns IPC 9P.

As the system updates to IPC 9P, the cases are automatically moved to the Reconsideration segment of Batch Type 96, 96002.

These cases are released for the clerks to take appropriate routing actions.

When the tax examiner determines that the reconsideration case in Batch Type 81 is not an AUR issue, IPC 9R is assigned.

As the system updates to IPC 9R, the cases are automatically moved to the Reconsideration segment of Batch Type 96, 96002.

These cases are released for the clerks to take appropriate routing actions.

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.

Recommendation - When associating disagreed responses and after a thorough search fails to locate the case, note the response "LC" and leave it in the disagreed response batch for the TE to determine whether or not processing can continue.

Recommendation - When building purge batches and after a thorough search fails to locate missing cases, add the SSNs to the purge batch to continue processing.

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 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 assigns IPC LR.

When associating disagreed 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, notate the folder "LR" and leave the folder in the batch for the tax examiner to take action.

When associating agreed responses in Batch Type 51 or 71 and after a thorough search fails to locate a missing agreed response, note the case folder "Agreed LR" . Input IPC " RF" and follow Campus direction to expedite handling.

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 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 verification of the batch, be sure these cases have received managerial review; if not, transfer the case back to the TE that assigned IPC MC.

After disassembly of the batch, route the case(s) to the unit designated to process this type of case.

Cases systemically identified as needing a manual interest calculation are assigned IPC MI. If the system identifies a manual interest case, it does 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 is 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 4.19.2.5.42 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 4.19.2.5.59 for information about Batch Type 87.

If the case cannot be located to associate with the response, leave the response in the batch for the tax examiner to review and take action.

If the clerk attempts to assign a case that is currently assigned to the Unassociated Response Batch, the system displays a message indicating the case is assigned to the Unassociated Response Batch. The clerk is required to associate the response with the case.

Responses assigned to the Unassociated Response Batch Type 99 are monitored using the Unassociated Response Report. This report can be used as a research tool to locate cases. See IRM 4.19.2.9.29 for more information about the report.

This IPC is not part of the verification process.

This IPC is assigned to cases when the Federal Record Center pulled the wrong DLN.

Tax examiners enter IPC WP (Wrong Pull) on the system and write "WP" on the Form 4251.

The report data on the AUR system is classified as being either system or user generated and is divided into two major groupings, Reports and Listings.

Reports can be defined as follows:

Listings can be defined as follows:

The reports/listings function of the AUR System are accessed by selecting the REPORTS option on the menu. When the Reports Menu is displayed, each type of Report and Listing available is listed as an option.

When the Report is user generated, the PRINT menu options are:

Reports that are system generated are created weekly during the normal batch processing runs.

This report represents a summary of batches containing cases with responses that are 20 days or older than the IRS received date.

The report is sorted by the oldest Correspondence Date, Batch Status Codes and Batch Number Types.

The Batch Number Types are broken down by:

The Batch Status Codes are broken down by:

For each Batch Status Code the following information is displayed:

Counts for Agreed Responses come from data of Agreed Response Batch Types 51 and 71. All other batch types (in this instance) are to be considered disagreed.

The Aged Response Batch Summary Report also provides a summary page. This page displays the summary of responses 20 days old by Batch Status Type. The summary page displays:

This Report can only be accessed by the AUR Coordinator and by Management. It is system generated weekly and may be viewed and/or printed.

This listing displays information on cases assigned to Research Suspense Batch Type 34 that are more than 30 days old.

The report displays the following data:

This listing is used to monitor the workflow of cases assigned to Research Suspense. The system automatically closes cases with PC 29, if the research is not received within a specific time frame. The use of this list can prevent automatic closure of cases by identifying them in time to move the case data to another batch type for processing.

The listing is generated weekly and can be viewed or printed.

The Auto Assessment Report displays cases in other than fully agreed response batches when AUR has created an automatic assessment record for those cases.

The report displays the following data:

This report is used to verify that the cases are in the correct adjustment sequence for shipment to files.

This report provides a listing of cases identified with a new address. When an Aged CP 2000 Stat Preparation Batch Type 59 is updated to RB status, the system searches for receipt of a new address since the case was batched into Batch Type 59.

The report must be printed before the system allows the batch to be updated to RB status. The report consists of three columns:

The report is used to pull the cases for batching to Remail CP 2000/Recomp Batch Type 38.

Batch Inventory Reports list batches by batch status in batch number order. These reports are generated upon demand and can be viewed or printed by the AUR Coordinator or Managers. The data options for this report are:

Each data option of the report may also be detailed by choosing one or all of the Batch Status Codes or Location Numbers within the selected data option. The Status categories are further broken down by:

The Batch Inventory Report also provides a summary page. This page displays:

The system continuously updates this report. This report is used to monitor the volume of work available.

Batch Listings display all of the cases in a designated batch arranged in a selected sequence order. These listings can be generated for any batch in the system.

Batch Listings are used as transmittal documents and as records of batch contents.

When Batch Listing is selected, a menu appears which allows the user to select from the three data options.

Batch Listings are generated and printed by the user.

The Cases in Error Report provides a listing of cases with error conditions such as new transactions, missing process codes, special paragraphs, etc. The system identifies error conditions when technical managers update batch status to BF, during clerical process code verification, and when the batch status is updated to RB.

The report is used to identify cases with error conditions and to resolve those error conditions. It is generated by batch number and can be printed. The left side of the report shows the following case data:

The right side of the report lists the following error conditions which are marked as identified by the system:

This report provides a listing of cases the system has identified as missing after no response cases have been batched into CP 2501 No Response Batch Type 49, Aged CP 2000 Statutory Preparation Batch Type 59, or Statutory Default Batch Type 79.

This listing can be viewed or printed and is generated by batch type and notice date. The report also provides the total number of cases. The listing displays the following data:

Use the Check Notice/Letter Date Listing:

This report displays information on cases in Missing Data Suspense Batch Type 32. The missing data has not been received within 45 days and the system has closed the cases.

The Closed Missing Data Case Report displays SSNs followed by the Virtual Indicator (V) if applicable, in four columns. Cases are filed in the Missing Data Suspense area in SSN order.

The report is used to pull the cases from the suspense file and refile the cases to the appropriate Federal Records Center.

This report is system generated weekly and can be viewed or printed.

This report displays the SSNs of cases in Missing Data Suspense Batch Type 32 when the missing data has been received.

The Completed Case Report displays the SSNs followed by the Virtual Indicator (V) if applicable, in four columns. Cases are filed in the Missing Data Suspense in SSN order.

The report is used to pull the cases from the suspense file and build to Completed Cases/Screening Batch Type 31.

This report is system generated weekly and can be viewed or printed.

This report displays aged cases still in Suspense Batch Types 40, 47, 50, 55, 60, and 70 past the appropriate purge time and cases still in batches that have been Disassembled (DC).

The Disassembled/Age Batch Report has two columns that display the following:

This report is used to monitor batches that have been disassembled and SSNs (cases) that have not been built to the appropriate batch.

If the user is unable to locate the case to build;

The Disassembled/Age Batch Report is generated weekly by the system and can be viewed or printed.

The information displayed on this report represents all cases currently assigned an IPC LC. The report data is sorted by either Batch Assignment Date, SSN or CSN order.

The following information is displayed:

This report is used to monitor volumes and as a research document for locating missing cases.

The Lost Case Report is updated continuously and is generated upon demand. It may be viewed or printed by the AUR Coordinator and the Clerical Manager.

The information displayed on this report represents all cases currently assigned an IPC LR. The report data is sorted and displayed by either Batch Assignment Date or CSN order.

The report displays the following information:

The report is used to monitor volumes and as a research document for locating missing response information.

The Lost Response Report is updated continuously and is generated upon demand. It may be viewed or printed by the AUR Coordinator and the Clerical Manager.

This is a listing of cases where a letter was issued to the taxpayer, and another action was taken on the case(s) at the same time. These cases have process codes other than 3L, 3S, 6L, 6S, or 8L.

The list is generated and printed when a response batch type is updated to RB batch status. The Miscellaneous Letter Listing shows the Sequence Number and SSN in three columns. The listing also displays the total volume of cases.

Use the list to pull the manual letters (prepared by the tax examiner) from the identified cases. Mail the letters to the taxpayer.

The listing is a statistically valid sample of cases for notice review. The list is system generated, by CP 2000 Mail Date, for each week that notices are generated.

Use the list to pull the cases and build them into Review Batch Type 95.

The listing is formatted in two columns (CSN and SSN). The Notice Review List contains the following information:

This report provides information regarding cases that have more than eight Credit Reference Numbers associated with an assessment made on the case.

When Partial Agreed Batch Types 67 and 87 are updated to RB status, the system checks for cases with the condition described above. If there are cases in the batch with this condition, the report MUST be printed to identify the cases.

Pull the cases listed on the report and transfer them back to the tax examiner who worked the case or to a designated UID. The batch cannot be updated until the cases are pulled from the batch.

The report displays in two columns of Sequence Numbers and SSNs. The report contains the following information:

This report provides a list of Partial Agreed Batches (Batch Types 67 and 87) that have been in AB batch status for two or more processing cycles.

The Partially Agreed Aging Report displays the Batch Number and the date the batch status was updated.

This report is used to determine which Partial Agreed Batch Types 67 and 87 batches require updating to RB batch status.

The listing displays data by Notice Date and Letter Date.

The Notice Date section provides data concerning the Suspense Batches for CP 2000, CP 2501, Recomputed CP 2000, and Statutory Notices. The following data is displayed for each of the notice suspense batches:

The Letter Date section provides similar information for the Letter Suspense Batches for the CP 2000 and the CP 2501. The following data is displayed for each of the Letter Suspense Batches:

The summary page of the report lists:

The system generates the report weekly. The report may be viewed or printed. The report is used to monitor the timely and complete purging of each Notice and Letter Date.

The RLS Batch Status Report identifies cases worked and released by the tax examiners. The report is generated on demand and can be viewed and printed.

The information for each row on the report is displayed as follows:

Use this report to pull cases from the suspense files and build them to the appropriate Unit Release Batch Types 37, 46, 66 or 86. See IRM 4.19.2.4.3.3.

The Reject Listing identifies CP Notices with reject conditions and displays them in CSN order. The listing is generated weekly by the system and can be printed by the AUR Coordinator, Clerical Manager and the Lead Clerk. Beginning with TY 2003, the Reject Listing for prior weeks is available upon request.

The information displayed on the list is as follows:

Use this listing to pull cases from the suspense file and build them to the appropriate batch.

This listing displays the cases in Review Batch Type 95 which have been reworked by the tax examiner.

The Reworked Case Listing displays three columns of Sequence Number and SSN, and the Total Volume of cases in the batch.

The listing is used to identify the cases which must go through the Batch Disassembly Process. The cases in Batch Type 95 that do not appear on the list are refiled to the appropriate suspense batch after the batch status is updated to RB.

Clerks use this listing to locate and pull cases, and to associate taxpayer correspondence or undeliverable correspondence identified with better address. Pull Listings can also be used to pull and verify cases from suspense batches.

This listing is user generated by specific batch number, which shows in the header information. The Pull Listing is printed on demand by the user from a menu selection. The user must provide a batch number and the sort order. Sort order is determined by user selection of either the Notice Date or Sequence Number Order.

The Pull Listing data fields are:

This listing displays cases that require address research for the Secondary SSN (Spouse). The research is done using CC:IMFOLE on IDRS. The report is generated weekly by the system and can be printed by AUR Coordinators, Clerical Managers and Lead Clerks.

The information displayed on the report is as follows:

This report provides a list of all open cases within 120 days of the Statute Expiration Date.

The Statute Listing displays:

The report is used to monitor cases to ensure resolution before the Statute expires.

This listing displays data for cases that have had a request to stop CP 2000 notices from being mailed. This listing is generated in CSN order. The Stop CP Mailout List displays the following data:

The listing also provides Total Volume, Total Spousal Volume and Total POA Volume.

The Stop CP Mailout List can be viewed or printed.

This report indicates which suspense batches have met the appropriate suspense time frames. The system has checked for the required conditions (i.e., foreign addresses, new transactions, and new addresses) before updating each case with a code indicating the batch number for the cases next batch assignment.

The Suspense Aged Batch Report displays the following in two columns:

This report is used to monitor suspense batches which have met the appropriate suspense time frames. Suspense batches listed on the report are pulled. Cases are built to the next appropriate batch for processing.

The report is system generated weekly and can be viewed or printed.

This report displays information from the Suspense Summary Screen. The displayed information is:

The report is user generated and printed after each batch status is updated to RB.

Attach the report to the batch to aid in placing cases in the appropriate suspense file after the batch has been disassembled.

The information displayed on this report represents all cases currently assigned to IPC UR. The data is sorted and displayed by either Batch Assignment Date or CSN.

The following information is displayed:

This report is used to monitor IPC UR volumes and the workflow of the program. The information can be displayed in Batch Assignment Date or CSN order.

The Unassociated Response Report is updated continuously and is generated upon demand. It may be viewed or printed by the AUR Coordinator and the Clerical Manager.

This report displays information on cases in Research Batch Types 30 and 34 when the research has not been received within 60 days and the system has closed the cases with either PC 28 or 29.

The system does NOT automatically close Married Filing Separate (filing status 3) cases. These cases display at the end of the Closed Unavailable Return Case Report.

The Closed Unavailable Return Case Report displays SSN and the CSN, shown in two columns. The Total Volume is shown at the end of the report.

This report is used to pull the cases from the suspense file and refile the cases to the appropriate Federal Record Center.

This report is system generated weekly and can be viewed or printed.

This listing displays undeliverable cases in Aged CP 2000 Stat Prep Batch Type 59 with new actions for the case since the notice was mailed. The listing is generated after the undeliverable cases are built into Batch Type 59, and before the batch status is updated to AB. The listing has two columns of the following data:

The listing is used to pull cases with new actions and build them into Cases With New Actions Batch Type 84500–799.

This report tracks the volume of undeliverable notices and those with better addresses by notice type.

This report lists cases that have had a telephone contact at another site. The telephone assistor has determined that an action needs to be taken on the case at the initiating site. The telephone contact is considered a taxpayer response and cases on this listing are handled like a response.

At this writing, the report consists of five columns for the following:

Use this listing to build to the appropriate response batch type. See IRM 4.19.2.4.3.2 for response batch building instructions.