The Social Security Administration (SSA) and Internal Revenue Service (IRS) have an agreement to exchange employment tax data. SSA shares Form W-2 data with the IRS and the IRS shares Forms 941, 943, 944, (henceforth called Forms 94X) and Form 1040 Schedule H data with SSA. The Combined Annual Wage Reporting (CAWR) is a document matching program that compares the Federal Income Tax (FIT) withheld, Medicare wages, Social Security wages, and Social Security tips reported to the IRS on the Forms 94X and Schedule H against the amounts reported to SSA via the processed totals of the Forms W-2.

The CAWR program has two basic components. The two components are the Internal Revenue Service Case-CAWR (IRS-CAWR) program and the Civil Penalty Program-CAWR (SSA-CAWR).

IRS matches four fields — Social Security wages, Social Security tips, Medicare wages and tips, and Federal Income Tax (FIT) withheld. When this reconciliation results in an apparent underpayment of taxes or over withholding of FIT an IRS-CAWR case is created.

The authority is covered under Pub. L. No. 94-202, sec. 232, 89 Stat. 1135 (1976) (codified at 42 U.S.C. Sec. 432).

The Director, SB/SE, Exam Field and Campus Policy is responsible for the CAWR program.

Management officials are responsible for:

Headquarters plans to conduct program reviews for each Campus on a as needed basis. The reviews will target recommendations made during the prior visitations, adherence to the IRM and Policy directives, movement of inventory, manager and employee reviews and feedback, and any areas of concern.

This program is monitored through the CAWR Automated Program (CAP).

See Exhibit 1.4.22-1, Glossary of Acronym and Terms for a list of acronyms used in this IRM.

IRM 4.19.4, CAWR Reconciliation Balancing.

IRM 4.19.22, CAWR Control.

IRM 4.19.8, CAWR (Combined Annual Wage Reporting) and CAP (CAWR Automated Program) Technical System Procedures.

Additional resources can be found on the CAWR/FUTA web site at https://irsgov.sharepoint.com/sites/SbEHqStpq_DocMatch/SitePages/CAWR-SSA%20.aspx

The Site Coordinator has the ability to update information on the CAP system under the Edit option.

Select one of the following options to view, update or edit:

The Application Sites option will allow a Site Coordinator to view and /or request update to information specific to your site. Information for all sites will also be available to view.

To access the Program Settings screens:

The Site Coordinator for each site needs to ensure the information displayed in the Application Information Screen for their site is correct each year prior to program start up.

Verify the following values from the Application Information screen. Any updates/changes to the information below will be completed by the CAP system programmers.

The Release Variables screen displays the current contact name and information for each site. This screen is site specific and updates can only be made by the Site Coordinator.

The "Releases" screen displays :

The Site Coordinator is able to add, delete, update, set users active or inactive on the CAP system. Profiles are assigned to the user and can be updated as needed.

The User Profile screen can be used to determine:

An online BEARS is required for the following:

To access the User Profiles screen:

The "User Profile" screen displays:

The Site Coordinator adds new users to the CAP system. This procedure is site specific and is used for new hires into the CAWR program. Once you have received the BEARS you can continue the process of adding the user to the CAP System.

Step 1 - Access the User Profiles screen.

In the "New Record" screen enter the following information:

Step 2 - Once the new user has been established click save and a password will be generated for you to provide to the user.

Once the BEARS has been approved and the Local Site Coordinator adds the user to the CAP User Profile Table, the BEARS request is automatically forwarded to the network SA to add the user to the "CAWRFUTA_USERS" DS Domain Group. Users will not have visibility to the screens until they have been added by the domain group. For further information contact HQ.

The Site Coordinator is able to delete users from CAP utilizing the User Profiles screen. This process is site specific and used when a user has left the IRS, retired or reassigned to a position outside of CAWR.

Manager must submit a BEARS requesting to Delete the user from CAP. Once you have received the BEARS, you can continue the process of deleting the user.

Deleting a user from CAP, access the "User Profiles" screen:

The Coordinator or Site Coordinator has the ability to update information on any established CAP users.

The following fields can be updated:

To update user information, access the "User Profiles" screen:

A user is required to create a new password when a temporary password has been granted. A user is also required to change their password every 90 days. The Site coordinator will grant a temporary password when:

The user will Log into the CAP system using the temporary password and proceed to change their password.

A standard password format must be at least 12 characters with no spaces and consist of:

If the password does not meet the standard password format the system will display the following error messages:

If the user encounters any error messages, they must correct the password and try again.

To change a password, select Edit in the main Menu Bar, select the User Profiles, then select the appropriate user, then select Edit, and then Change Password.

The "Change Password" screen will display:

If the user has three failed attempts within the same day to log into CAP, the system will automatic lock the users account preventing further attempts to log in.

The user will notify their manager of the problem. The manager will then notify the Site Coordinator and provide the User ID to Unlock User.

To Unlock User, select the Edit and User Profiles.

The Site Coordinator/Coordinator has a variety of responsibilities for the CAWR program which includes:

The Coordinator is the only user able to mass request Letter 98-C or Letter 99-C.

The Coordinator is responsible each week for requesting the number of letters needing to be issued for that cycle/week. The total volume of 98-C SSA Letters must be generated before Cycle/ Week 33 each year. Letter 99-C can be issued thru mid December.

All 98-C SSA Letters will have a Status Code 90 after the letters have been generated.

To access the CAP screen to Mass Generate the Case Type 08 98CSSA Letters, select Edit , Coordinator, and then click on Mass Requests from the menu.

Whenever a "trend" seems to be emerging for a specific type of taxpayer and/or their Payer Agent, Power of Attorney (POA) or Reporting Agent Authorization (RAA), tax examiners will compile documentation to show the "trend" and give the information to the Site Coordinator.

The Site Coordinator will inform the Headquarters CAWR analyst of the trend and forward the documentation.

Only Coordinators have access to the Batching screen. This screen is used to assign, unassign or reassign batches to tax examiners.

A typical batch will have 25 cases. The maximum number of batches a tax examiner can be assigned is 50. The Coordinator has no limit to the number of batches that can be assigned to them. This requirement is due to the Mass Generation of Case Type 08 Cases.

To access the CAWR Batching option:

Once the "CAWR Batching" option is selected a Warning will display: "The batch assignment process can have a severe effect on user response times. You may want to use this application only when there are only a few or no other users on the CAP System." Click the OK button on the Warning screen to access the CAWR Assign Batch screen.

The CAWR Assign Screen displays the following options:

When a taxpayer does not respond to the Letter 99-C originally generated it is referred to as a No Reply. Once the 81 day suspense period has expired, additional tax due is assessed on the last available quarter of the tax year being worked.

The majority of the IRS-CAWR No reply cases will now be auto assessed on the CAP system by the technical coordinator. However, cases containing any of the following TC codes will need to be manually reviewed and assessed by a tax examiner: 160, 161, 180, 181, 340, 370, 400, 420, 424, 480, 520, 530, 766, 780, 788, 910, 912, 914, 916, or 918.

The coordinator must run the no reply assessment auto process each week once the SC 37 start appearing on the CAP case status report. To run the tool the coordinator will:

The Coordinator must check the log at the end of the process to determine the number of batches created, how many cases were auto assessed and the number of errors. This information is reported to the Operation.

Once the process is complete CAP will automatically close the cases that were assessed using SC 30. The cases that could not be assessed will automatically unassign and be batched. The coordinator will assign these to the tax examiners either by batch or by providing the CAWR No Reply money screen listing to them.

The coordinator must also review the IDRS CCA 4243 listing and close any controls that remain open on the fourth quarter due to the assessment auto posting on a different quarter.

When a taxpayer does not respond to the Letter 98-C originally generated it is referred to as a No Reply. Once the 81 day suspense period has expired the CAWR program will automatically run through the nightly no reply process. Cases not requiring tax assessments will auto close using SC 91 and the civil penalty will post to master file. Cases with additional tax due will handled as outlined below.

Cases that meet the SSA CAWR Auto assess criteria will que for the coordinator to run the process. To run the tool the coordinator will:

Cases that don't meet the criteria for auto asses due to the presence of one or more of these transaction codes, 160, 161, 180, 181, 340, 370, 400, 420, 424, 480, 520, 530, 766, 780, 788, 910, 912, 914, 916, or 918, will need to be batched for manual review by a tax examiner. The coordinator can either assign these out by batch or by providing the CAWR No Reply money screen listing to them.

The Coordinator must check the log at the end of the process to determine the number of batches created, how many cases were auto assessed and the number of errors. This information is reported to the Operation.

The coordinator must also review the IDRS CCA 4243 listing and close any controls that remain open on the fourth quarter due to the assessment auto posting on a different quarter.

The Program Completion Dates (PCD) and Mail-out Dates are outlined below

TY 2022 IRS-CAWR program processing benchmark dates are listed on the chart below:

TY 2021 SSA-CAWR programs processing benchmark dates are listed on the chart below:

Manager/Site Coordinator should closely monitor the inventory to ensure all of the PCD and benchmarks are met.

Organization, Function and Program (OFP) codes are recorded on Form 3081, "Employee Time Report" to identify work the employee performs daily.

It is the responsibility of the Coordinator to provide PPA with the current OFP codes that will be used at the beginning of the new download. Take the following steps four weeks prior to the new download to ensure the OFP codes are activated and used for reporting purposes. See IRM 3.30.50.3, OFP Consistency File and Reports, for additional information.

All OFP codes for CAWR tax examiners and Clerks are listed in the tables below:

All CAWR managers are required to conduct the following reviews as applicable:

Reviews are performed by the manager or lead and are performed on tax examiners assigned to their team.

Reviews should focus on effective case resolution according to IRM guidelines.

Conduct a balance of these reviews throughout the year including a variety of work types.

If for some reason reviews cannot be conducted on an employee (for example, extended illness, furlough, managerial absence, and so forth), a review waiver or other documentation is placed in the Employee Performance File (EPF) explaining why the required numbers of reviews were not conducted.

Headquarters plans to conduct program reviews for each Campus on a as needed basis. The reviews will target recommendations made during the prior visitations, adherence to the IRM and Policy directives, movement of inventory, manager and employee reviews and feedback, and any areas of concern.

During the review HQ will:

Management must sort the weekly CCA 42-43 report by tax examiner IDRS number. Provide a copy of each listing to the appropriate tax examiner by either printing or sending an electronic copy to them to review weekly. See IRM 1.4.22.3.2, CCA 42-43 - IDRS Overage Report. Each tax examiner is responsible to ensure the control assigned to them on IDRS is physically in their possession and can be retrieved at any time. Refer to IRM 4.19.4, CAWR Reconciliation Balancing, for the review process for tax examiners.

In addition, each manager will sign and complete a Quarterly "Physical Inventory Certification" sheet after receiving their employee's inventory forms and submit to the Department Manager for consolidation. Exhibit 1.4.22-5, Physical Inventory Certificate. The clerical team manager must complete a "physical Wall Inventory" , by running the CCA 42-43 for CAWR see below:

The Department Manager will consolidate all tax examiner and the "Wall" physical inventory results, complete the Manager Wall Inventory Sheet. Exhibit 1.4.22-6 and submit to the Operation for signature.

The Operation will notify their director’s office this was completed 10 business days following the end of each quarter and provide the office documentation for review.

All results of the physical inventory review must be shared with the CAWR Coordinator to ensure all necessary actions are taken to update the WP&C.

CRON is a process where the system automatically generates all output files during off work hours. This is referred to as the "Nightly Run Setup" . CRON Run Dates will be established by Headquarters Staff for all Campuses. CRON automatically executes programs during the dates and the time specified for each job. CRON generates reports the Coordinator can access by selecting View on the Menu Bar. See IRM 1.4.22.3, CAWR Reports - Site Coordinator/ Coordinator/ Manager for more information regarding reports.

Cases will be assigned automatically to IDRS, where correspondence has been issued or the cases have been assigned on the CAP system.

When a System problem is identified during CAWR processing, the campus who identified the problem will issue an IT IRWorks ticket.

Before issuing a ticket, contact a Headquarters Analyst for approval.

To Issue a "Get It ticket" , the user will do the following:

Whenever a "systemic" problem is identified, the tax examiner/Clerk will compile documentation (description of the problem and samples) and give the information to the Site Coordinator who will inform the Headquarters CAWR analyst of the problem and forward the documentation.

Access to the CAP System is restricted to authorized users. The CAWR Site Coordinator, appropriate management official and security personnel must authorize individual user access.

Access to the CAP system requires a login and password for both Windows and the CAP system. An automated Online BEARS Application is required to gain access to the CAP system if they are a New User, to Set User Active, to Set User Inactive, to Delete User or to Reset User Password.

The Site Coordinator must have ONLINE BEARS SYSTEM ADMINISTRATOR access to receive and process the BEARS application. See below for action to be taken:

A security profile is established and maintained for each user.

User profiles are established to allow users access to the specific area/ functions of the CAP system needed to perform assigned duties. Users must inform their manager/coordinator if they are prohibited from accessing an area of the CAP system needed to complete an assigned task. Exhibit 1.4.22-4 for user profile descriptions.

The CAP system produces an audit trail of information on any updates/ changes to the system. Each user must ensure only authorized accesses are performed. Do not attempt unauthorized system queries.

To ensure the security and integrity of the CAP system the user must:

To Ensure the security and integrity of the CATRS system the coordinator must, on a quarterly basis:

Once the BEARS has been approved and the Local Site Coordinator adds the user to the CAP User Profile Table, the BEARS request is automatically forwarded to the network SA to add the user to the "CAWRFUTA_USERS" DS Domain Group. Users will not have visibility to the screens until they have been added by the domain group. For further information contact HQ.

Statute Awareness - Communicating the importance of statutes to all employees is very important and the responsibility of every manager/statute coordinator. On an annual basis, management is expected to issue Statute reminders to the employees. These reminders will be procedures which include contact information, phone numbers, coordinator name, tour of duty (TOD), instructions to follow for last minute statutes discovered, and the local routing procedures to the statute unit or RACS (depending on time frame). Contact names and numbers can be located on the SBSE Document Matching web page. It is the responsibility of the campus to alert the web master if a change in contact information is necessary.

Document 7368, Basic Guide for Processing Statute Cases, is available to all campuses and area offices. Management must maintain a sufficient supply of this document from the National Distribution Center using catalog number 10296-C. Document 7368 contains valuable information on statute-specific topics; therefore, a copy will be given to each employee. No Statute imminent case will be transshipped within 90 days of the statute expiration date, the case must be worked by the campus with current ownership.

Campuses will work together to ensure Statutes receive priority.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. TAS employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems not resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Refer to IRM 13, Taxpayer Advocate Service, for more TAS information.

TAS independently represents taxpayer interests and concerns within the IRS by:

Refer taxpayers to TAS when the contact meets TAS criteria see IRM 13.1.7, TAS Case Criteria and you can’t resolve the taxpayer’s issue the same day.

See IRM 13.1.7.4, Same-Day Resolution by Operations, for criteria when the case can't be resolved on the "same-day." The definition of same day is within 24 hours.

Do not refer cases to TAS unless they meet the TAS criteria and taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria.

When you refer cases to the local Taxpayer Advocate, use Form 911, “Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order)” and forward to TAS in accordance with your local procedures. Also see IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information.

Requests for relief from civil penalty assessments received after the initial request for relief has been denied through the issuance of Letter 854-C are generally considered an appeal of the previous penalty relief denial.

The Appeals Coordinator acts as the liaison between the Operation and Appeals.

When a tax examiner has completed their required actions on a case requiring a transfer to Appeals, the case will be transferred to the Appeals Coordinator. The Coordinator will review the file to determine if all appropriate steps have been taken and if all required documentation is present. The case file must include the following:

If the case filing is incomplete, return it to the tax examiner to complete the required actions.

Completed case files based on taxpayer response to Letter 854-C will be forwarded to the Ogden Appeals Campus Office:

Complete Form 12835, Transmittal of a Case to Appeals, for each case.

Complete one Form 3210, Document Transmittal, for the group of cases being sent to Appeals. Ship the cases to the address of the Ogden Appeals office.

Complete Form 9814, Request for Mail/Shipping Service, for clerical to package the Appeals case(s) for shipping.

Replies received will include Letter 99-C and Letter 98-C, (CP251 and CP253 may also be received). Tax examiners need to conform to Policy Statement P-21-3 requirements to respond to the taxpayer within 30 days of the receive date. Policy Statement P-21-3 requires an interim letter (Letter 5825-C) to be issued if unable to close the taxpayer's response within 30 days. CAP issues an interim Letter 5825-C on all open replies and Recons (previously called late replies) if the case reaches 25 days old. CAP also issues a follow up Letter 5825-C when available)on all cases every 55 days until the case is closed. See IRM 1.4.22.1.6, Technical Coordinator CAP Responsibilities IAT CAWR/FUTA Batcher Tool for streamlining the clerical process.

When a case is being worked by the field, the revenue officer will submit a Form 3870, "Request for Adjustment" to request an adjustment or abatement of the CAWR assessment and/or civil penalty. These cases will be controlled on IDRS using the Category Code "3870" .

These cases will be worked within 45 days of receipt into the department on a first-in-first out basis while workload permits. These requests may be paper or an E-mail.

Log all Form 3870 requests to an EXCEL tracking document, notating EIN, Program, Tax Year, Date Received, Remarks and tax examiner assigned.

Points of Contact (POCs) were established at each campus to provide assistance for the field ROs and managers. It is the POCs responsibility to research problem cases and aide the RO is resolving aged Forms 3870.

Review the case to ensure that contact with the Large Corporation Technical Unit (LCTU) is needed.

For valid cases take the following action:

The LCTU has 10 business days to supply any additional information.

Review the case to ensure that contact with the Large Corporation Technical Unit (LCTU) is needed.

When Form W-2 are received with no additional correspondence attached, the Loose Forms W-2 must be immediately input on the CAP System to show Loose Forms W-2 are on file for that EIN. Failure to input Loose Forms W-2 timely, may result in unnecessary contact with the taxpayer or incomplete information being sent to the taxpayer.

Form 8922 Third Party Sick Pay Recap reconciles 3rd party sick pay with Forms 94X for tax years 2014 and subsequent.. This form will be mailed directly to the CAWR units based on state mapping and will be input and treated like loose Form W-2. Follow the same instructions for entering loose Form W-2 into CAP.

To access the Loose Forms W-2 screen select the Edit option located on the main Menu Bar and select Miscellaneous DATA from the drop down menu and then click on the Loose W-2 tab.

The screen will display the following fields :

As loose Forms W-3/W-2, W-3c. W-2c (not submitted with a reply) are received in the CAWR unit(s), they will be given to the Coordinator or to the Loose W-2 Coordinator for input to the CAP system and will be filed by the system assigned serial number.

The tax examiner will be alerted to the Loose W-2 Information by a "Yellow Highlighted Banner" that runs across the Header Section of CAP showing the assigned Loose W-2 Serial Number.

Discovered remittance is a response and/or correspondence with an original form of payment attached such as a personal check, money order or cashier’s check. Also, a loose check(s) discovered in an envelope or attached to a blank piece of paper.

If any of the items listed in (1) are discovered, both the Form 3244, Payment Posting Voucher and Form 4287, Record of Discovered Remittance must be completed.

Two copies of Form 3244 must be completed for each discovered remittance and contain entries in the following fields:

Form 4287, Record of Discovered Remittance, must be completed to log all discovered remittances. The following fields must have entries;

If remittance is found attached to a case while working in the office, take the following steps:

If the remittance is found attached to a case while tele working, immediately take the following steps:

IRS CHECKS- Returned IRS refund checks are handled differently than regular discovered remittance. If an IRS refund check is found, take it to the team Manager/ Lead Tax Examiner to be routed to the Refund Inquiry Unit.

VOIDED CHECKS- If the response has a “VOIDED” personal check attached, remove the check from the response and attach it to the Installment Agreement (IA) request. Route the “VOIDED” check with the IA to Collections.

The Disaster Areas screen contains Disaster Area information for specific states and/or ZIP Codes. It enables the user to view and to sort information on active and inactive O and S freeze Disaster Areas. This information is used to determine whether or not a case can be updated.

The Disaster Coordinator is responsible for adding disaster information and editing existing Disaster information.

When new disasters occur, the Disaster Coordinator will receive direction from HQ of the type of freeze code (-S or -O) being issued and the actions needing to be taken. Once the directive has been received the Disaster Coordinator will search the FEMA web site to identify the information that is needed to add to the CAP system.

The entering and updating of Disaster Area Information is done by two specific Disaster Coordinators who have been assigned by Headquarters. One in site 05 and one in site 02. The Campuses should rotate monthly responsibilities for disaster inputs. Viewing and searching of Disaster Area Information is accessible to all Coordinators.

To access the Disaster Areas option, select Edit in the main Menu Bar, then select TE Miscellaneous, then select Disaster Areas. The Disaster Areas screen allows the user to view both Active and Inactive Disaster Areas.

The "Disaster Areas" screen will display the following fields:

The ORS Coordinator at each campus will be responsible for adding users, deleting users, and tracking user access, as well as reporting system problems or error messages to the HQ analyst.

ORS access is given by the user accessing a specific internet address. When users change location, for any reason, the HQ analyst must be notified to ensure that the new location address is able to access ORS.

This person will be responsible to ensure training is administered annually to all employees. New hires will receive Basic Training and all other employees will receive CPE training. The duties of the Training Coordinator are listed below:

Reserve Training Rooms: Reserve training rooms sufficient for delivering CAWR training. Reserve the rooms far enough in advance to ensure they are available for your April training. These Computer Based Training rooms need to have CAP, IATS, IDRS and ORS (for the overhead) to be able to explain the different systems and use them throughout the class. Ensure you prepare for employees with disabilities accordingly.

Order supplies for students and instructors: Students will need paper, pens, highlighters, tabs and course training material.

Supply Forms needed for ELMS credit: Ensure the following forms are available for class startup: Form 12466 Integrated Training Evaluation and Measurement Serves (Classroom), Form 12464 Integrated Training Evaluation and Measurement Serves (Classroom CBT), Form 10268 Training Registration Record, and Form 6554, Name Card. These forms are to be brought to the CMLC staff upon completion of the class.

Solicit Operation for SMES Contact the Operation for employees having received CIT training and are most qualified to instruct.

Assist with the preparation of training plans for students and instructors Assist with the development of course material, handouts, disclosure. Review nature of changes listing in the most current IRM available to include in the course material. Discuss with the instructors the delivery method you will be using and what phases of the program will be covered.

Monitor/Evaluate Training: Supply the manager/ instructors with OJI and OJT Guidelines. Ensure guidelines are being followed and progress can be tracked for individual employees.

Training Resources: Prepare a report for submission to your Operation detailing the number of hours used at the end of the classes. Participate in the completion of the Operation's Training Work Plan.

Schedule D information will be received either by electronic transfer that will be automatically updated to CAP or a paper Form Schedule D that will be a manual input.

When paper Forms Schedule D are received with no additional correspondence attached, the Schedule D must be immediately input on the CAP System to show that Schedule D are on file for that EIN. Failure to input the Schedule D timely, may result in unnecessary contact with the taxpayer or incomplete information being sent to the taxpayer.

As paper Forms Schedule D (not submitted with a reply) are received and the information has been entered into the CAP system the paper Forms Schedule D can be destroyed. IRM 4.19.8, CAP (CAWR Automated Program) Technical System Procedures.

The tax examiner will be alerted to the additional Schedule D Information by a "Yellow Highlighted Banner" that runs across the Header Section of CAP.

To access the Schedule D screen, select the Edit option located on the main Menu Bar and select TE Miscellaneous from the drop down menu.

The screen will display the following fields:

CAP now automatically sends the second Interim Letter 5825-C on taxpayer replies and Recons (previously called late replies). Use GII to input mass Interim Letters on CAWR cases identified as taxpayer prior (cases no longer on CAP) Recons (previously called late replies). Initial Interim letters should be issued if a response has not been sent to the taxpayer inquiry when the case reaches 24 days old. Subsequent interim letters should be issued within 60 days of the date of the original interim letter.

You must have an approved BEARS for one of our GII EITCRA XXXX (where XXXX is the user group MACS, EOEC, ITG, MSC, etc.) sub applications, and you must be a member of the Active Directory DS Domain global group associated with that BEARS sub application.

For specific instructions concerning installation and using the GII, see the SBSE Document Matching web page.

Certain replies where a tax examiner makes a determination to assess a PRN 549, 550, or TC 180 penalty must be approved by a supervisor. See IRM 4.19.4.7.1, 6751 - Supervisory Approval to Assess Penalties for instructions.

Integrated Data Retrieval System (IDRS) reports are available to managers as tools in managing team and individual employee inventories. IDRS reports are primarily used by teams whose inventory is controlled using IDRS. All inventories received in the CAWR program must be controlled on IDRS. The report type used is the Case Control Activity System (CCA). ORCAS-Manager and Lite is now available to review the CCA reports.

The primary IDRS CCA reports available are:

These reports are available on Control-D. The CCA reports are available on Monday mornings. Refer to the most current Document 6209, Section 14, IDRS, for category codes shown on the CCA reports.

This report summarizes inventory, receipts, closures, and age by category. It gives a broad picture of the inventory in the entire operation by category.

This report is available on Control-D on Monday mornings, Report Name: "Team Inv Report" , Job Name: CCA 42-42D. The ORCAS coordinator will load the CCA report through the ORCAS delivery database. Then the CCA report will be available to the ORCAS managers and ORCAS tax examiner.

Items on the Report - For each case shown, the following information is provided:

The Manager/ Lead should utilize CCA 42-42 as a tool to identify the weekly receipts and closures under each category and the number of cases that are aged upon receipt. No annotation is needed on this report; however, this report is a tool to monitor inventories and should be reviewed within 30 days of receipt.

It has been suggested that the Department Manager or a delegate should review the report to monitor the number of cases and age of inventory in each category to determine if resource changes are needed. The Department Manager should maintain a copy of these reports for one year.

This report contains all cases controlled to an IDRS employee number and is used to:

This report is available on ORCAS delivery database/ Control-D every Monday morning, Report Name: "Overage Report" , Job Name: CCA 42-43D.

Items on the Report - For each case shown, the following information is provided:

The Manager/Lead must review this report to ensure cases are being worked according to IRS receive dates. Annotate cases for follow-up actions by COB Monday. The reports should be maintained for two months. Highlight the cases on the report where:

Manager/Lead will provide the tax examiner with the printed or electronic page(s) of their weekly report of all cases are controlled to their IDRS number. Tax examiner will notate on the page the actions taken on each case worked. Annotations should include C - Closed, U - Update, or S - STAUP input, tax examiner may also include additional comments if needed to explain action taken. The report should be signed and returned to the Manager/Lead by close of business Friday. The tax examiner should work cases in the following priority order:

This report identifies cases when two or more employees have an open control base on the same TIN. It identifies the employee's IDRS numbers, tax year, and category for the duplicate controls.

This report is available on Control-D every Monday morning. Report Name: "Multi Case Report" , Job Number: CCA 42-44D.

Items on the Report - For each case shown, the following information is provided:

The Manager/Lead should: