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Part 4. Examining Process

Chapter 19. Liability Determination

Section 2. IMF Automated Underreporter (AUR) Control (Cont. 3)

4.19.2  IMF Automated Underreporter (AUR) Control (Cont. 3)

4.19.2.7 
Process Code Definition

4.19.2.7.24  (09-01-2007)
Process Code 57A (Amended CP 2000 After a CP 2501)

  1. Tax examiners assign this process code to cases that require an amended CP 2000 after a CP 2501 has been sent to the taxpayer.

  2. The system automatically moves these cases to Recomputed CP 2000 Suspense Batch Type 55 after process code verification and the batch is updated to status RB.

  3. The cases are filed in CSN order.

4.19.2.7.25  (09-01-2003)
Process Code 58 (CP 2000 Notice Not Mailed)

  1. Tax examiners assign this process code to cases when it has been determined that the CP 2000 Notice should not be mailed. The tax examiner enters PC 58 and then may continue to process the case.

  2. This process code is not part of the verification process.

4.19.2.7.26  (09-01-2007)
Process Code 59 or 59A (Recomputed or Amended Recomputed CP 2000)

  1. Tax examiners assign this process code to cases when it has been determined that a Recomputed CP 2000 or Amended Recomputed CP 2000 should be issued. This determination is based on an evaluation of the taxpayer's CP 2000 response.

  2. The system automatically moves these cases to Recomputed CP 2000 Suspense Batch Type 55 after process code verification and the batch is updated to status RB.

  3. The cases are filed in CSN order.

4.19.2.7.27  (09-01-2003)
Process Code 60 (Amended/Recomputed CP 2000 Not Mailed)

  1. This process code is assigned to cases when it has been determined that the Amended/Recomp CP 2000 should not be mailed.

  2. The tax examiner enters PC 60 and then may continue to process the case.

  3. This process code is not part of the verification process.

4.19.2.7.28  (09-01-2007)
Process Codes 62–64 and 66 (Campus Examination Transfers)

  1. Tax examiners assign these process codes when it has been determined that the case should be transferred to Campus Examination. These are AUR closing process codes.

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

  3. Based on the PC assignment, the system generates case contents which are printed and assembled with the case for routing to Examination.

  4. Cases with manual assessments are routed to the area designated for IDRS input.

  5. After the batch has been disassembled, route the cases and recharge the documents to the Examination Operation.

  6. Cases with "TC 470" indicated on the folder are routed to the area responsible for input to IDRS.

4.19.2.7.29  (09-01-2007)
Process Code 65 (Criminal Investigation Transfers)

  1. Tax examiners assign this process code to cases when it is determined that the case should be transferred to Criminal Investigation (CI).

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

  3. Based on the PC assignment, the system generates case contents which are printed and assembled with the case for routing to CI.

  4. Cases with manual assessments are routed to the designated area for IDRS input.

  5. When the batch has been disassembled, route these cases and recharge the documents to Criminal Investigation.

4.19.2.7.30  (09-01-2004)
Process Code 67 (Agreed CP 2000)

  1. Tax examiners assign this process code when the taxpayer is in full agreement with the CP 2000 Notice. The tax examiner codes the case for an assessment.

  2. The system creates an automatic assessment record on cases closed with PC 67. See IRM 4.19.2.5.27(6) for a table showing the "no later than" dates for automatic assessments.

  3. Cases closed with PC 67 must have the adjustment input via IDRS after the dates shown at See IRM 4.19.2.5.27.

  4. Cases must be routed to the Files Function for association of the Form CF 5147.

4.19.2.7.31  (09-01-2005)
Process Code 68 (Adjustment to Prepayment Credits CP 2000 - formerly Partially Agreed)

  1. This process code is used when there is no change to tax and an adjustment to prepayment credits (Withholding and/or Excess SSTax) is needed. The tax examiner closed the case with an assessment.

    Note:

    The tax examiner also uses PC 68 when the CP 2000 History data is incomplete and an assessment is needed.

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

  3. Cases with manual assessments are routed to the area designated for IDRS input.

  4. Cases must be routed to the Files Function for association of the Form CF 5147.

4.19.2.7.32  (09-01-2007)
Process Code 69 (Stolen Identity-No Change Closure)

  1. This no change closing process code is assigned by tax examiners when they determine that the underreporter issues are a result of identity theft.

  2. If there is no assessment, refile the case to the appropriate FRC.

  3. If the tax examiner inputs an assessment (TC 290-0), the system creates an automatic or manual assessment record to refund any payment received from the taxpayer.

  4. Cases with manual assessments are routed to the designated area for IDRS input.

  5. Cases with assessments must be routed to the File Function for association of the Form CF 5147.

4.19.2.7.33  (09-01-2007)
Process Codes 70-71, 73-74 (CP 2000 No Change)

  1. These process codes are assigned when the tax examiner has resolved the case discrepancy using the response submitted by the taxpayer. These are closing process codes.

  2. If there is no assessment, the clerk refiles the case to the appropriate FRC by routing to the Files Operation.

    Caution:

    If there is no manual or automatic assessment record for an ELF return, transfer the case to the TE who assigned the PC for input of a TC 290-0.

  3. If the tax examiner inputs an assessment (TC 290 for zero), the system creates an automatic or manual assessment record to refund any payment received from the taxpayer.

  4. Cases with manual assessments are routed to the designated area for IDRS input.

  5. Cases with assessments must be routed to the Files Function for association of the Form CF 5147.

4.19.2.7.34  (09-01-2004)
Process Code 72 (Fraud Transfer/Closure)

  1. Tax examiners assign PC 72 when the Examination Operation has determined that potential Fraud exists. Process Code 72 is an AUR closure.

  2. When the batch has been disassembled, route the cases and recharge the documents to the Campus Fraud Coordinator.

4.19.2.7.35  (09-01-2003)
Process Code 75 (Statutory Notice)

  1. Tax examiners assign this process code when it has been determined a Statutory Notice of Deficiency is required.

  2. After the batch has been updated to RB, build cases with PC 75 into Aged CP 2000 Stat Prep Batch Type 59.

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

  4. Cases with manual assessments are routed to the area designated for IDRS input.

    Note:

    PC 75 cases, with system generated assessment documents, require the input of the assessment on IDRS before being batched into Batch Type 59. These assessments do not require taxpayer consent and the amounts are not included on the Statutory Notice of Deficiency.

4.19.2.7.36  (09-01-2007)
Process Code 75A (Statutory Notice Amended)

  1. When the Post Office returns Statutory Notices as undeliverable, they are input to Remail Statutory Notice Batch Type 85. These cases are currently in PC 75. If the system identifies a new address for the case since the Statutory Notice was mailed to the taxpayer, the case is accepted into Batch Type 85.

  2. The system automatically moves these cases to Statutory Suspense Batch Type 70 during the systemic disassembly process of Batch Type 85.

  3. The Case History Screen displays an "M" , for the first PC 75, to designate a remailed notice, in the Action Code field of the screen.

  4. These cases are filed by the Stat Date/CSN order.

4.19.2.7.37  (09-01-2003)
Process Code 77 (STN90)

  1. This process code is assigned when the tax examiner has determined an IDRS generated (manual) Statutory Notice of Deficiency is required. This Statutory Notice is generated on IDRS using Command Code (CC) STN90.

  2. After the batch status has been updated to RB, batch the cases with PC 77 into STN90 Prep Batch Type 68.

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

  4. Cases with manual assessments are to be routed to the area designated for IDRS input.

    Note:

    PC 77 cases with system generated assessment documents require the input of the assessment on IDRS before being batched into Batch Type 68. These assessments do not require taxpayer consent and the amounts are not included on the Statutory Notice of Deficiency.

4.19.2.7.38  (09-01-2003)
Process Code 78 (Statutory Notice Rescinded)

  1. Cases with an incorrect Statutory Notice, or a Statutory Notice issued in error, are assigned a PC 78.

  2. This process code is not part of the verification process.

4.19.2.7.39  (09-01-2003)
Process Code 79 (Statutory Notice Not Mailed)

  1. These are cases where the Statutory Notice was generated, but it was not mailed.

  2. Cases with a taxpayer response are built into Late CP 2000 Response/Stat Generated Batch Type 58.

  3. When the Statutory Notice is not being mailed for reasons other than a taxpayer response being received (e.g., error identified while reviewing the notices before mailing), the cases can either be batched into Cases With New Actions Batch Type 84500–799, 59, 68 or transferred to a tax examiner.

  4. When PC 79 is input by a clerk or a tax examiner, the system posts the process code and an "S" (Stat not mailed) on the Case History Screen for the corresponding Statutory Notice. If the Statutory Notice was stopped using the STOP NOTICE menu option, the system posts a " C" or a "D" on Case History for the corresponding Statutory Notice.

  5. This process code is not part of the verification process.

4.19.2.7.40  (09-01-2005)
Process Code 80 (Appeals Transfer/Closure)

  1. When the taxpayer has received a Statutory Notice and has petitioned the Tax Court to dispute the notice, the case is assigned a PC 80.

    1. Print all the case contents.

    2. Follow the procedures for cases Docketed by the U.S. Tax Court. See IRM 4.19.2.2.11.

4.19.2.7.41  (09-01-2003)
Process Code 81 (Recomputation CP 2000 (PC 95) Not Mailed)

  1. Tax examiners assign this process code to cases when has been determined that a Recomp CP 2000 (PC 95) should not be mailed. The tax examiner enters PC 81 and may continue to process the case.

  2. This process code is not part of the verification process.

4.19.2.7.42  (09-01-2007)
Process Codes 82, 83, 85 and 86 (Campus Examination Transfer/Closure)

  1. Tax examiners assign PCs 82, 83, 85 and 86 when it has been determined that the case(s) should be transferred to Campus Examination. Process Codes 82, 83, 85 and 86 are AUR closing codes.

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

  3. Based on the PC assignment, the system generates case contents which are printed and assembled with the case for routing to Examination.

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

  5. After the batch has been disassembled, route the cases and recharge the documents to the Examination Operation.

  6. Cases with "TC 470" indicated on the folder are routed to the unit responsible for input to IDRS.

4.19.2.7.43  (09-01-2007)
Process Code 84 (Fraud Transfer/Closure)

  1. Tax examiners assign PC 84 when the Examination Operation has determined that potential Fraud exists. Process Code 84 is an AUR closure.

  2. Based on the PC assignment, the system generates case contents which are printed and assembled with the case for routing to Fraud.

  3. When the batch has been disassembled, route the cases and recharge the documents to the Campus Fraud Coordinator.

4.19.2.7.44  (09-01-2004)
Process Code 87 (Agreed Statutory Notice)

  1. Tax Examiners assign this closing process code when the taxpayer is in full agreement with the Statutory Notice. The tax examiners have coded these cases for assessment.

  2. The system creates an automatic assessment record for cases closed with a PC 87 up to a locally determined date, but no later than the dates shown in the table at See IRM 4.19.2.5.45 (6).

  3. Cases closed with PC 87 must have the adjustment input via IDRS after the dates shown in the table at See IRM 4.19.2.5.45 (6).

  4. Cases must be routed to the Files Function for association with the Form CF 5147.

4.19.2.7.45  (09-01-2005)
Process Code 88 (Adjustment to Prepayment Credits - Partially Agreed Employee Cases - Statutory Notices)

  1. This process code is used when there is no change to tax and an adjustment to prepayment credits (Withholding and/or Excess SSTax) is needed or when the taxpayer is a Federal Employee and partially agrees with the Statutory Notice. The tax examiner closed the case with an assessment.

    Note:

    The tax examiner also uses PC 88 when the CP 2000 History data is incomplete and an assessment is needed.

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

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

  4. Cases must be routed to the Files Function for association of the Form CF 5147.

4.19.2.7.46  (09-01-2007)
Process Code 89 (Stolen Identity-No Change Closure)

  1. This no change closing process code is assigned by tax examiners when they determine that the underreporter issues are a result of identity theft.

  2. If the tax examiner inputs an assessment (TC 290-0), the system creates an automatic or manual assessment record to refund any payment received from the taxpayer and to provide a refile DLN for the case.

  3. Cases with manual assessments are routed to the designated area for IDRS input.

  4. Cases with assessments must be routed to the File Function for association of the Form CF 5147.

  5. If there is no manual or automatic assessment record, transfer the case to the TE who assigned the PC for input of a TC 290-0.

4.19.2.7.47  (09-01-2004)
Process Code 90 (Statutory Notice Assessed by Default)

  1. When the suspense period for Statutory Notice cases has expired, cases meeting the following conditions are automatically updated to PC 90 when Statutory Notice Default Batch Type 79 is updated to RB status:

    • Taxpayer has not responded to the Statutory Notice.

    • Post Office has returned the notice and no new address was found.

    Note:

    PC 90 is NOT consistent after IPC 8M.

  2. If the tax examiner assigns PC 90 and inputs an assessment, the system creates either an automatic or manual assessment record.

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

  4. Cases are sent to the Files Function for association with the Form CF 5147.

4.19.2.7.48  (09-01-2003)
Process Codes 91–93 (Statutory Notice No Change)

  1. These process codes are assigned when a tax examiner has resolved the case discrepancy using the taxpayer response to the Statutory Notice. These are closing process codes.

  2. The system always creates an automatic assessment record (TC 290 for zero) on these cases.

  3. Cases are routed to the Files Function for association of the Form CF 5147.

4.19.2.7.49  (09-01-2005)
Process Code 94 (Statutory Notice Defaults with Revision)

  1. The tax examiner assigns PC 94 to IPC 8M cases when the taxpayer does not respond. This is a closing process code with an assessment.

    Note:

    The tax examiner also uses PC 94 when the CP 2000 History data is incomplete and an assessment is needed.

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

  3. Cases must have the adjustment input via IDRS after a locally determined date, but no later than the dates shown in the table at See IRM 4.19.2.5.52 (2).

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

  5. Cases are routed to the Files Function for association of the Form CF 5147.

4.19.2.7.50  (09-01-2003)
Process Code 95 (Stat Notice Change to Deficiency/Recomputed CP 2000)

  1. When the tax examiner determines from the taxpayer's Statutory Notice response that a Recomputed CP 2000 should be issued, a PC 95 is assigned to the case.

  2. These cases are refiled in Statutory Notice Suspense Batch Type 70 by the original Statutory Notice Date and in CSN order.

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

  4. Cases with manual assessments are routed to the unit designated for IDRS input before being refiled in Batch Type 70.

4.19.2.7.51  (09-01-2003)
Process Code 96 (Other Closure)

  1. When the tax examiner determines an assessment is not necessary for a case, and the case should be transferred to another function (e.g., Adjustments), it is assigned a PC 96.

  2. The tax examiner indicates where the case should be routed.

  3. Follow Campus directions to route the case and recharge the document.

4.19.2.7.52  (09-01-2005)
Process Code 98 (Bankruptcy Suspense)

  1. Tax examiners assign this process code when the case needs to be suspensed pending instructions from Insolvency.

  2. The system automatically moves cases with PC 98 into Bankruptcy Suspense Batch Type 89001 when the tax examiner commits the PC.

4.19.2.7.53  (09-01-2005)
Process Code 99 (Innocent Spouse Suspense)

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

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

4.19.2.8  (09-01-2006)
Internal Process Code Definitions

  1. Internal Process Codes (IPC) consist of a numeric character and an alpha character. The numeric characters define the phase of program as follows:

    • 0 designates the case analysis or screening phase

    • 3 designates the CP 2501 portion of the response phase

    • 6 designates the CP 2000 portion of the response phase

    • 8 designates the Statutory Notice phase

    • 9 designates Reconsideration phase.

    The alpha codes define a specific action or suspense activity. These codes are used within the AUR system for tracking cases and are not uploaded to IDRS.

4.19.2.8.1  (09-01-2003)
Internal Process Code 0A (Research Requests)

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

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

4.19.2.8.2  (09-01-2003)
Internal Process Code 0D (Miscellaneous Referrals - Screening)

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

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

4.19.2.8.3  (09-01-2003)
Internal Process Code 0E (Technical/Manager Referral)

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

  2. 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.

  3. This IPC is not part of the verification process.

4.19.2.8.4  (09-01-2003)
Internal Process Code 0P (TA/Area Office/Congressional Cases/Referrals)

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

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

  3. This IPC is not part of the verification process.

4.19.2.8.5  (09-01-2003)
Internal Process Code 0T (Screening Telephone Contact)

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

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

  3. This IPC is not part of the verification process.

4.19.2.8.6  (09-01-2003)
Internal Process Code 3A (CP 2501 Research Request)

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

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

  3. This IPC is not part of the verification process.

4.19.2.8.7  (09-01-2003)
Internal Process Code 3D (Miscellaneous Referral)

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

  2. 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.

4.19.2.8.8  (09-01-2003)
Internal Process Code 3E (Technical/Manager Referral)

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

  2. 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.

  3. This IPC is not part of the verification process.

4.19.2.8.9  (09-01-2003)
Internal Process Code 3F (CP 2501 Fraud Referral)

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

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

4.19.2.8.10  (09-01-2007)
Internal Process Code 3L (CP 2501 Letter)

  1. 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.

  2. The system automatically moves these cases to CP 2501 Letter Suspense Batch Type 47 after process code verification and the batch status is updated to RB.

    Note:

    During system disassembly, IPC 3L is converted to PC 97 to update the TC 922 on Master File.

4.19.2.8.11  (09-01-2003)
Internal Process Code 3P (CP 2501 TA/AO/Congressional Inquiry)

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

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

  3. This IPC is not part of the verification process.

4.19.2.8.12  (09-01-2003)
Internal Process Code 3S/PHCALL (CP 2501 Special Letter/Phone Call)

  1. 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.

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

    Note:

    During system disassembly, IPC 3S is converted to PC 97 to update the TC 922 on Master File.

4.19.2.8.13  (09-01-2003)
Internal Process Code 3T (CP 2501 Taxpayer Telephone Contact)

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

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

  3. This IPC is not part of the verification process.

4.19.2.8.14  (09-01-2003)
Internal Process Code 6A (CP 2000 Research Request)

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

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

  3. This IPC is not part of the verification process.

4.19.2.8.15  (09-01-2003)
Internal Process Code 6D (Miscellaneous Referral)

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

  2. 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.

4.19.2.8.16  (09-01-2003)
Internal Process Code 6E (CP 2000 Technical/Manager Referral)

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

  2. 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.

  3. This IPC is not part of the verification process.

4.19.2.8.17  (09-01-2003)
Internal Process Code 6F (CP 2000 Fraud Referral)

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

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

4.19.2.8.18  (09-01-2007)
Internal Process Code 6L (CP 2000 Letters)

  1. 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.

  2. The system automatically moves these cases to CP 2000 Letter Suspense Batch Type 60 after process code verification and the batch status is updated to RB. .

    Note:

    During systemic disassembly, IPC 6L is converted to PC 97 and updates TC 922 on Master File.

4.19.2.8.19  (09-01-2003)
Internal Process Code 6P (CP 2000 TA/AO/Congressional Inquiry)

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

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

  3. This IPC is not part of the verification process.

4.19.2.8.20  (09-01-2007)
Internal Process Code 6S/PHCALL (CP 2000 Special Letter/Phone Call)

  1. 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 manual letter. Cases that meet this criteria are assigned an IPC 6S.

  2. The system automatically moves the cases to CP 2000 Letter Suspense Batch Type 60 after process code verification and the batch status is updated to RB. .

    Note:

    During system disassembly, IPC 6S is converted to PC 97 and the TC 922 on Master File is also updated.

4.19.2.8.21  (09-01-2003)
Internal Process Code 6T (CP 2000 Taxpayer Telephone Contact)

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

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

  3. This IPC is not part of the verification process.

4.19.2.8.22  (09-01-2008)
Internal Process Code 6X (CP 2000 Extension Request)

  1. This is a new IPC established for tax years 2006 and subsequent cases to grant extensions for the taxpayer to respond to a CP 2000 notice/letter.

  2. This IPC extends the CP 2000 suspense time frame without moving the case from the existing suspense.

  3. When cases with IPC 6X display on the RLS Report, with or without location code 950, build to Release Batch Type 66. As the case does not move from the existing AUR suspense file, no physical action to move the case is needed.

  4. At no response purge, the system displays a case not aged message. Keep these cases in CSN order and return to the AUR suspense file.

4.19.2.8.23  (01-24-2004)
Internal Process Code 8A (Statutory Notice Research Request)

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

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

  3. This IPC is not part of the verification process.

4.19.2.8.24  (09-01-2003)
Internal Process Code 8D (Miscellaneous Referrals)

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

  2. 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.

4.19.2.8.25  (09-01-2003)
Internal Process Code 8E (Statutory Notice Technical/Managerial Referral)

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

  2. 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.

  3. This IPC is not part of the verification process.

4.19.2.8.26  (09-01-2003)
Internal Process Code 8F (Statutory Notice Fraud Referral)

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

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

4.19.2.8.27  (09-01-2003)
Internal Process Code 8L (Statutory Notice No Deficiency Change)

  1. 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.

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

    Note:

    During systemic disassembly, IPC 8L is converted to PC 97 and updates the TC 922 on Master File.

4.19.2.8.28  (09-01-2003)
Internal Process Code 8M (Statutory Notice Change to Deficiency)

  1. 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.

  2. 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.

    Note:

    During systemic batch disassembly, IPC 8M is converted to PC 97 and updates the TC 922 on Master File.

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

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


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