ACS Support provides support for the ACS call site by:

This IRM provides instructions and guides to ensure complete and timely processing of work.

The authorities in this IRM include:

IRM 1.2.1.6, Policy Statements for the Collecting Process, related to this section include:

The IRS Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. Employees are responsible for being familiar with and acting in accordance with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see TBOR .

The Director, Collection Policy, is the Executive responsible for the policies and procedures in this IRM.

The Campus Team, Department, and Operation Managers are responsible for ensuring employees follow the guidance and procedures described in this IRM.

Program Reviews: Operational and program reviews are conducted to ensure that case actions are in accordance with the procedures in this IRM.

Program Reports: Reports are generated on a weekly and monthly basis by management to assist in evaluating the performance of the ACS Support Program:

See IRM 1.4.20.18.1.1, Collection Managerial Reports, for additional information on available managerial reports.

Management officials can use the Levy Review Inventory for their site to monitor the volume flagged for levy, the number of incomplete levies and the days left to perfect. See the ACS Levy Review and National Levy Source (NLS) Screens User Guide, Section 2D.

Program Effectiveness: The program effectiveness is measured by the following review types and by level of management.

Managers verify program and procedural compliance by conducting case reviews, performance reviews and security reviews. Prescribed internal controls are detailed in IRM 1.4.20 , Filing & Payment Compliance Managers Handbook, which communicates responsibility to ACS Support Managers and Team Leaders.

Taxpayer responses and other inventory are loaded to AMS and then distributed to tax examiners. AMS tracks employee actions and is monitored by Operation, Department and Front-Line managers along with Collection HQ employees,

Independent Administrative Review is required of all rejected IA proposals meeting the requirements in IRM 5.19.1.6.4.7, Pending IA Criteria.

The table below is list of common abbreviations, definitions and acronyms used throughout this IRM.

Additional Resources can be found as applicable in:

Employees may also find the following information helpful:

This section provides information on mandated IAT tools for ACSS Employees.

IAT provides tools that simplify research, reduce keystrokes, eliminates repetitive typing, and increases the accuracy of regular work processes.

If an IAT tool is not available, or an employee has a problem with the IAT Task Manager, the case should be processed through IDRS, following established procedures. See the IAT Website , for how to report/fix problems with IAT tools.

Additional IAT tools will be added when deemed beneficial and seen as adding quality to the ACSS work processes. IAT tool users can visit the IAT Website to become a subscriber to the IAT newsletter. The iNews details all ongoing IAT activity with tool retirements and rollouts.

See IRM 5.19.1.2.8, Mandated IAT Tools, for a list of mandatory IAT tools.

The suggested use IAT tools are Payment Tracer and Compliance Suite.

For additional information for each tool, including job aids, see the IAT Website.

ACS letters and levies, with the exception of LT/ST 11, contain the signature of an ACS call site operations manager; one for each ACS Support campus:

Signatures are stored in the national electronic library and are accessed when letter/levy print jobs are processed.

If a call site operation manager retires, gets new job, etc., the signature must be updated with new operations managers name.

The signatures for ACS products are updated by the User Support function in each of the four campuses in (1) above.

When notified of a change in name, request the new ACS operations manager to write their signature within the box using black ink. See Exhibit 5.19.6-2.

It is best to secure an original signature not a faxed one. If the call site operations manager is off site they should mail it to the ACS Support department.

Deliver the request for signature change to your campus User Support function.

An ICS/ACS print (IAP) computer specialist will digitize the signature and load it on the print system library.

The digitized signature for all LT/ST & LP/SP letters generated by NOT22 is placed in library NRPS.ACSA.PSEGLIB with the external segment name of S1ACSCS. The computer specialist will use ELIXIR software to convert the signature into a page segment (pseg), and rotate the pseg 180 degrees.

The digitized signature for levies generated by NOT21 is placed in library IRSX.SYSx.LOCAL.PSEGLIB with the external segment name of S1ACSCB.

ACS Support should verify that the signature change was made by the User Support function and that it is printing correctly (meaning it is placed in the proper position on the letter and is not printed upside down).

If any problems are discovered, contact the computer specialist immediately.

There are two ways to batch NFTLs.

The system will then ask you if you are ready to begin batching.

The system will automatically assign a batch number to each of the batches.

Each batch will be assigned a batch number. Cover sheets showing the batch number can be printed (each batch will print 2 cover sheets) or the batch numbers can be copied and placed in a tracking spreadsheet. Whether the batch numbers are printed on a cover sheet or placed in a spreadsheet, each batch is to be tracked to ensure the batch is completed.

Each NFTL request contains the following information:

MFT 35 modules are never to be included or added to a NFTL. ACS programming is in place to systemically exclude MFT 35 from FM10. If you receive a NFTL request with an MFT 35 module listed, contact Campus Policy ACSS HQ Analysts.

Research each NFTL request on IDRS for the following items:

If the NFTL is for a Corporation or Partnership and is not reflected in the name line, edit the name line with corporation or partnership after the name.

A corporation can be identified from the following indicators:

A partnership can be identified from the following indicators:

If a BMF entity does not clearly fall into the category of corporation or partnership, code it as a sole proprietor.

ENMOD may contain numerous name lines. The IMF name lines on the NFTL must match the IMF name line for the tax modules listed on the NFTL. If different, use the information from ENMOD.

Compare the address on the NFTL with the current address on ENMOD. Also review ENMOD for any pending address change , including "AP" and "PN" . If a newer "AP" or "PN" address is found edit the NFTL with the new address.

You can file one NFTL for multiple modules against the same taxpayer. Each module is listed separately.

A module can have more than one unpaid assessment transaction code, (TC 150, 240, 290, 300). Annotate each unpaid assessment transaction date.

ALS will accept up to 80 assessments on one NFTL. If more than 80 assessments are to be included on the NFTL, reject the NFTL. See IRM 5.19.6.7.7 , Rejecting a Request for a NFTL..

Compare balance due for each module with balance due on SUMRY. If different, edit new balance.

If the assessment transaction code is a TC 240 (Civil Penalty), notate the civil penalty reference code on MFT 55 modules only .

Modules in status 12 or 72 cannot be included on the NFTL. If any module is in status 12 or 72, reject the NFTL. See IRM 5.19.6.7.7 , Rejecting a Request for a NFTL.

NFTLs filed on Form 2290, Heavy Highway Vehicle Use Tax Return, modules should be prepared using the period beginning date (e.g., 07-01-2012) rather than the period ending date (e.g., 06-30-2013). This is very important when there is more than one period for a specific TIN. The period beginnings must be used to separate each assessment to ensure that we receive the module satisfaction indicator from the master file when each module is satisfied.

Multiple requests can either be:

The ACS NFTL programming will systemically generate a second FM10 in the following instances:

When the CAF indicator is present, the authorized POA information is pulled directly from the CAF and forwarded with the NFTL request to the ALS-ACS Interface program. The POA information will be displayed after the NFTL information is perfected.

Accept by using CTRL A.

When the multiple FM10 are the result of ‘mixed modules’, care must be taken to ensure that the appropriate taxpayers are listed on the NFTL; MFT 29, MFT 31 and MFT 55 must have an individual’s name line, never a joint name line.

A second FM10 input manually by an employee indicates special conditions are present requiring special instructions to properly file the NFTL:

Research all recent AMS comments for special instructions.

If AMS narratives are not documented with special instructions or a reason for the manual multiple FM10, line through the NFTL request and reject the NFTL. See IRM 5.19.6.7.7 , Rejecting a Request for a NFTL.

If AMS narratives document that the special instructions/reason for the manual multiple FM10 is for an ex-spouse living at a different address, follow the steps below:

If AMS narratives document that the special instructions/reason for the manual multiple FM10 is to add a notice status modules(s), determine if the type of liability and name line are the same as the modules on the NFTL.

Update ALS per the AMS narrative special instructions/reason on the Multiple screen or the Assessment screen.

After securing all the above information from IDRS, access the ACS/ALS database and perfect each NFTL record using the NFTL request. For each NFTL record on ALS, the cursor appears at the first element to be perfected.

Perfect the taxpayer name by entering the appropriate entity type codes:

When there are no more NFTLs to perfect, the message "NO ADDITIONAL TINS" is displayed.

For each NFTL perfected, destroy the ALS printout after quality review.

NFTLs that cannot be perfected should be rejected on ALS and ACS. To reject a NFTL on ACS, input action code "MCFM,,CMTmm-dd" .

There are times a NFTL cannot be perfected and needs to be rejected back to the originator. The steps to reject a NFTL are determined by whether or not the account is still on ACS.

If the account is still on ACS, take the following steps:

If the case is no longer on ACS, take the following steps:

When NFTLs are not perfected by the 5th business day after being loaded to ACSS/ALS, the "Potentially Stale Lien Summary" report will generate advising there are NFTLs that need to be perfected. If the NFTLs are not perfected by close of business the same day the report generates, the NFTLs will be systemically rejected.

When NFTLs are not perfected by close of business the 5th business day after being loaded to ACSS/ALS, the "Stale Lien Rejection Report" , report will generate on the 6th business day advising there are NFTLs that have been rejected. .

ACSS sites are responsible for manually re-processing all accounts listed for their site on the" Stale Lien Rejection Report" by close of business the same day the report generates. The site must provide E-mail confirmation to Campus Policy HQ staff that new requests for NFTLs have been input.

If an account is still open on ACS, in status 22, employees will need to take the following actions:

For those accounts that have closed off of ACS, no longer in status 22, employees will be required to prepare a Form 12636 , Request for Filing or Refiling Notice of Federal Tax Lien, to manually request the NFTL.

ACS programming performs the levy verification and levy address validation. Although many of the condition codes are now systemic, there are 4 condition codes that require a manual review:

ACS Levy Review is categorized into two groups, Pre-Issuance and Post Issuance.

Tax examiners will work all flagged condition code types.

Flagged levies must be perfected by close of business on the 6th calendar day from the date they are loaded.

Profiles have been established on ACS to allow access to the levy review screens. Users will not be able to access the screens unless they are profiled as a Levy Reviewer.

Users will need to complete a request on BEARS for the correct profile access.

Employees who perform NLS Coordinator duties will require two employee numbers. A new profile for NLS duties and the other profile for access to ACS, either as an operator or levy reviewer.

All levy records are passed against IDRS to detect differences in account/module status, balance, etc.

During the levy review process, ACS will flag an account for review by a tax examiner when one of 4 conditions below is met. The conditions are:

Tax examiners will be responsible for reviewing the account and determining whether the levy should be issued or not.

When levies are manually cancelled during the levy review process, a systemic "MCLV " action history item is generated.

An account appears on the A1 list when the jurisdiction has been changed on IDRS. Most of these accounts are systemically processed via GII. The below procedures are to be followed when an A1 account contains an expired follow-up date on ACS.

Use the following procedures to work this listing:

Document AMS history with type of action list worked and action taken.

Accounts that appear on the C1 list are BMF return delinquency modules created by matching programs done with the Social Security Administration.

Research IDRS and AMS history to determine if there has been contact with the taxpayer concerning the return delinquency. If research shows a phone call or paper correspondence from the taxpayer, or an open control, extend the follow-up date 21 days.

If research shows no contact from the taxpayer, perform next case action. IRM 5.19.6.10, Action List Balance Due Procedures (TDA accounts). IRM 5.19.6.10.1, Action List Return Delinquency Procedures (TDI accounts).

Document AMS history with the type of action list worked and action taken.

Accounts on the D1 list have been accelerated by another function because the issues involved are best handled by ACS.

ASGNI account back to zero using command code ASGNI I/B (e.g. BGEE - 0000).

Research IDRS and AMS comments to determine why account was accelerated to ACS. Follow the chart below.

Document AMS history with the type of action list worked and action taken.

Accounts appear on the E1 list if they have modules in currently not collectible status. The prime purpose of this category is to determine if new modules can be included under the prior 53. If they cannot, the account is assigned to the call site for action.

Research IDRS for the following information:

For cases in which prior module was reported CNC TC 530, see table below.

Document AMS history with type of action list worked and action taken.

An account appears on the J1 list when it has been merged from one TIN to another. The entity may be on ACS with two different TINs.

Research the action list TIN on IDRS using Command Code ENMOD. Look for indicator DI008 to locate the account's old TIN.

Access the old TIN on ACS to determine if the account is still present. If the old TIN is not present on ACS take the following actions:

If the account is on ACS under both the old TIN and the action list TIN then secure prints from the old TIN and take the following actions:

Analyze old TIN history and follow-up date for next case action on the new TIN :

Have manager or lead remove old TIN from ACS by inputting "TOS0,,ZAP" .

Document AMS history with type of action list worked and action taken.

Accounts appear on the M1 list when a case meets more than one action list category (e.g. D1 and E1).

The action lists are downloaded to Control-D weekly. The remarks section displays ACRW8302 and the Job Name is ACJWA835.

Analyze information required for each action list category as previously described and take appropriate action.

If the category doesn't provide a specific next case action, then process the account using the procedures in the following IRMs. IRM 5.19.6.10, Action List Balance Due Procedures for balance due accounts or those with a combination balance due and return delinquency accounts (combo accounts) or IRM 5.19.6.10.1, Action List Return Delinquency Procedures for return delinquency only accounts.

Document AMS history with type of action list worked and action taken.

If working S1 inventory, follow IRM 5.19.6.9, Action Lists, for actions necessary for the specific category prior to taking the actions below.

If working S9 inventory, follow IRM 5.19.6.20.9, Processing S9 Inventory, for actions necessary prior to taking the actions below.

If the account is no longer assigned to Function S1 or S9, no further actions are necessary.

If a telephone number is present, reassign TOCN and issue LT26 (IMF) or LT18 (BMF).

If a telephone number is not present, reassign TOI2 and issue LT 26 (IMF) or LT18 (BMF).

ACS Support receives or retrieves mail numerous times throughout the day in the following formats:

Physical mail and electronic mail (e-fax or DUT) received on weekend days, federal holidays, or after 12 noon (local time) on business days will be considered as received the next business day. Physical mail and DUT mail received on weekends, federal holidays, or after 12 noon (local time) on business days will be date stamped (with a physical stamp or with the watermark date stamp process) with the next business day’s date; faxes do not have to be re-stamped but will be considered as received in ACSS the next business day.

Upon receipt in the Operation, date stamp all incoming physical mail with the date the mail is delivered to or received in the Operation, this is the ACSS received date. The date stamp must only be stamped on the face of the document in an area that does not cover taxpayer entries.

All faxes received via bulk fax printers or Outlook e-fax have a fax date and time stamp in the header/footer. This date is the IRS and ACSS Received date stamp.

The Document Upload Tool (DUT) shows a “Respond Date” for each document received, this date is part of the systemically created naming convention when a document is downloaded in DUT, this is the IRS Received date. All documents received via the DUT are converted to pdf format and the IRS Received Date and the ACSS Received Date is stamped using the watermark process on the face of the document in an area that does not cover taxpayer entries. See Exhibit 5.19.6-5, Stamping IRS Received Date and ACSS Received Date on Documents Received via the Document Upload Tool (DUT).

Fresno will download CRX letters from DUT. Other ACSS sites will not download any DUT documents/letters at this time.

Physical mail received via transshipping from another ACSS site is stamped by the receiving ACSS site with the date the transshipment is received. Electronic mail “transshipped” via the shared folder process is stamped by the sending ACSS site, using the watermark process, with the date the transshipment is transferred on AMS.

Visually sort mail, both physical and electronic (e-fax and DUT), generally within 2 business days of receipt in the Operation to identify what needs to be further screened and/or will be worked by ACSS.

Identify and separate physical and electronic mail that may, upon further screening, be batched into the Account Maintenance System (AMS), including but not limited to:

Identify and separate physical and electronic mail that will not be batched into AMS, including but not limited to Third Party Correspondence and UD Mail. Third party correspondence consists of responses to letters sent to third parties:

Further visually sort UD mail to separate UD notices by type and that have specialized processing (e.g., UD NFTL Notices, UD Levy Releases, etc.):

Route BMF mail received in a W&I only site to CSC ACSS or PSC ACSS per state mapping.

Mail identified as non-ACSS criteria during the visual sort will be forwarded to the appropriate function/campus. All mail that will be routed out of ACSS is to be forwarded, generally, within 1 business day. This work will not be batched into AMS and could include, but is not limited to:

After mail is visually sorted, prepare and retain work in ACSS received date order to be further screened, reassigned on ACS and batched into AMS. Retain the integrity of incoming mail by ACSS received date. Do not intermingle separate days' receipts. Use the first-in, first-out (FIFO) method based on ACSS received date for controlling the mail in consecutive days.

All mail that may, upon further screening, be batched into the Account Maintenance System (AMS), must be reassigned to F9, S8, S4 or Q4 (PSC SCP Only) on ACS within 2 business days of the ACSS received date. Reassign TOxx (xx = F9, S8 or S4),120,CORR:

Some accounts on ACS already reside in F9, S8, S4, or Q4 (PSC SCP Only) or other "protected" inventories on ACS and should not/cannot be reassigned. If the account already resides in one of the inventories below, enter OADT,120,CORR on ACS:

Take the following steps on ACS to reassign the case "TOxx,120,CORR" (xx = S4, S8, or F9) as able (e.g., archived ACS accounts cannot be updated) following the steps below:

Special Compliance Personnel (SCP) Correspondence - SCP cases can be identified by Own "SCP" on the ACS Overview screen, and/or residing in the "Q" or "N" function. When accessed via ACS, non-SCP users will receive the following error message: "CL40'267 NOT SCP PROFILE TRANSFER CALL TO SCP" . Promptly forward SCP correspondence received in other sites to Philadelphia ACSS.

Visually sorted mail will be further screened using AMS/IDRS and ACS to determine the module(s) status, BOD Code and identify the appropriate OFP (program) and Doctype for batching and assigning on AMS.

All inventories worked through AMS will be controlled/batched on AMS within 5 business days of the ACSS date. AMS will control the case in IDRS and send the interim letter as necessary.

When the TIN is not included or present on the correspondence, use the 2-D barcode scanner and/or IDRS Entity Command Codes (CC) to obtain the missing information. Applicable CCs that can be used, but are not limited to, TPIIP, FINDE, and NAMES/NAMEE. ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

ACSS criteria includes:

If the criteria above are not met, route the correspondence, based on account status, etc., per existing routing procedures.

FSC and KCSC ACS Support work only BOD Code W&I. Route correspondence to the correct ACSS site based on BOD Code and state mapping:

If there is an existing IDRS/AMS control to a local ACSS employee, route the additional correspondence to that employee, do not establish another control base or assign on AMS. If there is an existing IDRS/AMS control to an ACSS employee in another campus, do not route, instead open a new control or assign on AMS.

CDP work, Form 12153 or other correspondence requesting collection due process, is retained in ACSS regardless of modules statuses and must be treated as priority work.

The taxpayer must mail the request for the CDP hearing to the address shown on the NFTL or levy notice. EEfax ANYForm 12153 or written equivalent received at an incorrect ACSS CDP site, including all supporting documents and envelope, within one business day of receipt in ACSS, to the CDP Coordinator based on BOD Code SB or W&I at the correct SB ACSS site or W&I ACSS site so the taxpayer's appeal rights are not violated. After EEFaxing, destroy the original hardcopy. See IRM 5.19.8.4.2, Collection Due Process (CDP) Hearing Requests.

Batch all Form 5402, Appeals Transmittal and Case Memo, 7 business days of the ACSS received date.

Accounts Management Services (AMS) is used to assign batches of work to the appropriate employees. Correspondence must be placed in AMS by taxpayer TIN. AMS can automatically determine how the employee will receive work based on their AMS profile.

To ensure timely controlling and batching of correspondence, batching into AMS should generally:

Create AMS batches with the following parameters:

You must sign on IDRS first before accessing AMS.

Take the following actions to create a batch on AMS:

Place Completed batch(es) in designated area.

Maintaining the integrity of the IRS received date is a Service wide requirement. It is paramount to ensure fair and equitable tax administration. The date a document is received in the Campus or IRS Office is the date stamped as the "IRS Received Date."

If the document does not contain a valid IRS received date stamp or does not contain a hand-written IRS received date entry, you must establish an IRS received date. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

For more information see IRM 3.11.3.8.2, Determining the Received Date, or Exhibit 5.19.6-4 Exhibit 5.19.6-4, Description of Determining IRS Received Date.

IRS Received dates for faxes:

Stripping of closed work will be conducted by designated area after the work has been subjected to Quality Review.

Place all re-routes in appropriate designated area in the Control & Support area.

Place all work marked to be destroyed in designated classified waste container.

Route adjustment folders as directed.

Place envelopes in designated out-going mail container.

Return any questionable items to tax examiner, e.g. original documents, birth and death certificates and tax returns containing original signatures.

Items not clearly marked for disposition should be returned to the originator.

Once closed folders are stripped, return to appropriate team.

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Starting in 2014, the individual shared responsibility provision in IRC 5000A calls for each individual to have minimum essential health coverage (known as minimum essential coverage (MEC) for each month, qualify for a coverage exemption, or make a Shared Responsibility Payment (SRP) when filing their Federal income tax return. The amount of any payment owed takes into account the number of months in a given year an individual is without minimum essential coverage or a coverage exemption from the responsibility to maintain MEC.

MFT 35 Tax Class 2 File Source 1 is the IMF (Individual Master File) MFT for the Individual Shared Responsibility Payment.

The SRP balance due (MFT 35 or mirrored assessment MFT 65) is not subject to a Notice of Federal Tax Lien filing, a levy on the taxpayer’s property, or the failure-to-pay penalty. Interest will continue to accrue until the total SRP is paid. The IRS can offset federal tax refunds to SRP amount until it is paid in full.

A standalone SRP occurs when a balance due is created on a module with MFT 35 File Source 1 (SRP 5000A) and there is no other Balance Due module with a different MFT in Status 22, 24, or 26, nor a TDI module in status 03. If an additional SRP balance due occurs in a subsequent year, and still no other modules with a different MFT, it is (they are) still considered a standalone SRP.

Standalone SRP modules will be subject to a recess, that is routine collection activities will temporarily halt. Five cycles after the third notice has been issued, a systemic TC 530 with closing code 35 will recess a standalone SRP. SRP modules that are not stand alone will continue past the third notice and follow normal processes to be issued to ACS, Field Collection, and the queue. SRP modules can be recessed manually following guidance provided by the applicable functional area.

ACS Inventory F8 will house MFT 35 only accounts in addition to current TDI only accounts.

The system shall block accounts with only MFT 35 and 65 open mods from being transferred into certain inventories [R5, E3, E4 (levy inv), R7, R9 (lien inv), I8, E2 (new receipts – manual LT11 inv), or I6, E5 (levy follow-up inv).

When an MFT 35 is worked with associated modules, it will have the closing actions of all associated modules. This leaves the audit trail that the case was worked and a collection determination made

The Employer SRP is not in effect at this time.

The Fixing America’s Surface Transportation (FAST) Act, signed into law December 4, 2015, created new code section IRC 7345. Under this section, if the IRS certifies that a taxpayer has a seriously delinquent tax debt, the IRS is required to notify the State Department of that certification. See IRM 5.19.25, Passport Program.

Taxpayer responses to the following notices are worked by Philadelphia ACS Support:

If you receive Passport certification inquiries, answers to general questions can be found at www.irs.gov/passports. Resolve the case using normal procedures, see IRM 5.19.25.12 ,Taxpayer Contacts.

If the taxpayer indicates they have travel scheduled within 45 days or that they live abroad, see IRM 5.19.25.10.1 , Expedited Decertification.

Report Passport Correspondence volume and time to OFP 810-64125 (PSC ONLY).

For correspondence received from a state treasury department or levy source regarding unclaimed refunds without PII refer IRM 3.17.64.3, Federal Government Accounting Requirements. For such correspondence received with PII, refer to IRM 5.19.6.11.3, Screening Sorted Mail.

The FAST Act legislation requires IRS to establish a SCP program to hire ACS personnel to work collection inventory. SCP inventory is tracked due to Congressional reporting requirements.

SCP cases can be identified by call site ID "772" and/or residing in the "Q" or "N" function. When accessed via ACS, non-SCP users will receive the following error message: "CL40'267 NOT SCP PROFILE TRANSFER CALL TO SCP" .

Forward SCP correspondence received in other sites to Philadelphia ACSS.

Correspondence or Form 843, in status 22, requesting penalty abatement or an appeal for denied penalty abatement on the following forms will be reassigned to the queue:

Take the following actions:

Form 12412, Operation Assistance Request, received by ACSS TAS Liaisons, in ST22, requesting penalty abatement or an appeal for denied penalty abatement on the following forms will be reassigned to the queue:

Take the following actions:

A wrongful levy is one that resulted in the remittance of property (e.g., a bank account) to which the taxpayer has no rights.

If the proceeds have not been forwarded, the levy should be released and no claim for refund processed. Follow the levy release procedures outlined in IRM 5.19.4.4.10, Levy Release: General Information .

Refer to IRM 5.19.4.4.12, Wrongful Levies, for additional processing procedures.

Policy Statement P-5-39 provides the IRS reimburse taxpayers for bank charges that result from erroneous levies. In addition to the bank's fee for processing levies, this includes charges for overdrafts directly caused by the levy. The claim must be filed with the Area Director or Field Director, Compliance Services who issued the levy, within one year after the expense accrues.

The following must be met in all cases:

If the claim is valid, it may take 2 to 4 weeks for a refund of the bank charges after the claim is received by the IRS Finance Center in Beckley, WV (BFC). BFC will not notify Compliance Services that the claim has been paid.

Processing Claim:

ACS and IDRS Research - in most cases the account will no longer be on ACS because it has been paid in full. If the account is not on ACS, make prints of all ACS archive screens. Review the activity on ACS to determine when and why the levy was issued. Research IDRS/ACS to determine if reimbursement should be granted based on:

Preparing the Case File - Prepare a memo for the approving official explaining the facts of the case that led to the levy, include any documentation that confirms or contradicts the taxpayer's statement. Each folder must have a file control sheet attached to the front of the folder showing the received date, the taxpayer's name, address, form, tax period, amount of the claim and the employee's profile number. This form will be used to file the folder when the case is completed.

As of May 1, 2007 claims under $1,000 (small claims) are processed and paid by IRS Finance Center, Beckley, WV under authority granted by the Bureau of Fiscal Service (BFS). FMS Form 197, available on the FMS web page, http://fms.treas.gov/judgefund/forms.html is used to transmit claims to BFS for processing.

Approved Claims:

Each Form 197 sent for processing must be numbered with a unique claim number consisting of the campus acronym (e.g. PSC ACS) followed by the processing year and sequential number 01, 02, etc. Each office will maintain a log sheet of assigned numbers.

On January 13, 2011, the Deputy Commissioner for Services and Enforcement amended Policy Statement 5-39, Reimbursement of Bank Charges Due to Erroneous Levy and Service Loss or Misplacement of Taxpayer Checks, or Direct Debit Installment Agreement Processing Errors. The amendment to Policy Statement 5-39 (P-5-39) added claims for reimbursement of bank charges incurred due to IRS processing errors on Direct Debit Installment Agreements (DDIA). The Commissioner revised Delegation Order (DO) 1-4 (Rev. 1) to allow first level managers in IRS Operating Divisions to consider, ascertain, adjust and determine under 31 CFR 3723 claims for reimbursement of bank charges arising out of Direct Debit Installment Agreement (DDIA) processing errors.

If the IRS did not process the DDIA in accordance with IRM 5.19.1.6.4.13, DDIA, the taxpayer may be entitled to reimbursement of their bank fees that were not reversed by the bank. DDIA processing errors are identified if the following criteria are met:

Form 8546, Claim for Reimbursement of Bank Charges, must be signed by both taxpayers if joint return. Form 8546 should be math verified to ensure the taxpayer is ONLY claiming the amount of bank charges shown on bank statements that are a result of an IRS DDIA error. If the claim amount is incorrect or the taxpayer has included an erroneous debit in the amount, request an amended Form 8546 from the taxpayer. Acceptable verification includes bank statements showing the bank charges and copies of bank statements for each subsequent month showing the bank charges were not reversed up to the filing of the claim; or a statement from the bank stating the charges have not been and will not be reversed by the bank. The statement needs to be on the bank's official letterhead.

The Kansas City (KC) ACSS function will make a determination to allow or deny the claim. If approved, KC ACSS will forward Financial Management Services (FMS) Form 197, Judgment Fund Voucher for Payment, to Beckley Finance Center (BFC). Approved claims may take 4 - 6 weeks before the taxpayer receives the reimbursement check if they did not request Direct Deposit. The KC ACSS function will update AMS with action(s) taken.

If the claim is denied, KC ACSS will issue a denial letter as to the reason the claim was denied. There are no Appeal Rights for these claims.

Claims must be made within one year of the date the bank fees were debited to the taxpayers account and are limited to $1000 (See 31 CFR 3723.)

Occasionally, the IRS may erroneously debit a taxpayer's bank account. Erroneous debits include IRS initiated duplicate debit entries, debit entries in an amount greater than authorized by the taxpayer under the DDIA.

If the IRS erroneously debits the taxpayer’s bank account in violation of the DDIA, and the taxpayer does not seek reimbursement directly from their bank then the IRS must return the erroneous payment to the taxpayer. Thus, once an erroneous debit has been identified, and the IRS has confirmed that the taxpayer is not seeking reimbursement from their bank, the IRS should immediately take steps to return the erroneously debited funds using manual refund procedures. See IRM 5.1.12.20.1, Manual Refund Procedures.

For further information on processing Form 8546, IRM 5.19.6.12.7(7), Erroneous Levy, Reimbursement of Bank Charges.

Clip together all materials associated with the case,.

Include OFP code, date closed and IDRS tax examiner number on all work. For Levy Responses only, include this information on the cover/quality review sheet.

Ensure all items to be routed are properly addressed, e.g., routing slips, envelopes, buck slips.

Place all loose envelopes to be mailed at the front of the closed folder to ensure proper mailing.

Keep individual programs separate in your closed case folder.

All physical items that are to be destroyed, should be clearly marked. For processing of Levy Responses only, rather than marking each response as destroyed, the cover sheet should be clearly notated "DESTROY" or similar.

Access the account on ACS. Input any pertinent information on the case in history and if needed in AMS narrative using standard ACS Abbreviations per IRM 5.19.5-4, Standard Abbreviations for Use in Account Management Services, AMS and/or ACS (Reference IRM 5.19.5.3.4).

"OALP" is used for the history updates with the literal LPxxY or LPxxX, where the "xx" refers to type of LP letter (e.g. 47, 61, etc.). The "Y/X" indicates if pertinent information was given or not. "Pertinent information" must be entered in AMS narrative which includes:

Use the following decision chart to determine correct action:

Enter for the history (Y per comments entered). The fill-in "xx" refers to the number of days entered for the follow-up date.

Report LP47 processing volume and time to OFP 810-64143.

Enter information provided by the post office into AMS narrative. Enter OALP,xx,F4759Y, for the history (Y per AMS narrative).

Report Form 4759 processing volume and time to OFP 810-64143.

Refer to the levy response instructions for levy deletion codes and for guidelines concerning pertinent information to be documented in the AMS narrative.

If the levy source refuses to provide information notate the reasons and other pertinent information in AMS narrative.

Use the appropriate levy deletion codes per IRM 5.19.4.4.8(2), Next Action After Levy Response , when deleting the levy source. On ACS Web Levy screen, use history code, where "nn" refers to number of the levy being deleted, "X" refers to the single digit levy deletion code and "NMCL" refers to the name control of the levy source.

LP 61 Decision Chart:

Check the address update cycle on ENMOD. If the taxpayer's address has been updated since the last date of employment:

LP 62 Decision Chart:

Report LP61 and LP62 processing volume and time to OFP 810-64143.

LP 59 responses are to be considered levy responses and worked according to the procedures in IRM 5.19.4.4, Procedures for Levy Responses.

Report LP59 processing volume and time to OFP 810-64144.

Form 4442 is used for most written referrals, unless the area being contacted has another specific form that must be used. ACS Support uses this form for general written inquiries to other areas, such as:

A complete and correctly prepared Form 4442, Inquiry Referral is essential for the resolution of a taxpayers' inquiry. Referrals must be legible and contain sufficient detailed information to allow the receiving function or office to identify the taxpayer's issue and the reason for the referral.

Do not use ACS abbreviations.

When initiating Form 4442, be sure to complete Part 1, Part 2, numbers 8 through 24 and Part 3, Section B.

If you are the recipient of Form 4442, in addition to taking the required action you may also be required to complete Part 3, Sections A & C and respond to the taxpayer/initiator.

This form is specifically used by the field function to request an adjustment to an account.

Form 3870, Request for Adjustment will be received requesting full or partial tax adjustments or penalty abatements. It must include specific information as to the modules involved and the reason for the adjustment or penalty abatement. If the form is unclear, or doubt exists to the correctness of the request, contact the originator for clarification.

If an adjustment to tax is required, follow the appropriate procedures in the following IRMs:

Form 4159, Payment Tracer Request, is used to request payment tracer action. This form can be initiated in ACS Support. Follow procedures in IRM 21.5.7, Payment Tracers.

This list is generated weekly and is downloaded to Control-D. The remarks section displays ACRW5300 and the Job Name is ACJWA531. It identifies cases where the ACS system upload of ACS LV/LP actions as stated in IRM 5.19.5.13, Notification of Third Party Contact, was not attempted because the name line discrepancy (NL) indicator was set. That means that there are differences in the name lines among the tax modules. In these situations, the system currently cannot match names and modules to ensure that it is reported accurately.

For each entity, the list shows the edited TIN, name control, the LV/LP History Code and definer, and the contact date.

TIN access each case on ACSWeb and review the ACS Modules screen for name line discrepancies - focusing on the name line for each module.

Prepare Form 12175, Third Party Contact Report Form, as necessary using instructions in IRM 5.19.5.13, Notification of Third Party Contact.

Route completed Forms 12175 as stated in IRM 5.19.5.13.

This list should be completed within one week of receipt.

The completed list should be retained for internal quality review purposes; afterwards, it may be destroyed.

IDRS Control Group lines out some of the accounts on the service center error list. The remaining Z2 (TDA) and Z3 (TDI) records will be processed by ACSS.

Process the Z2 and Z3 records per (3) through (8) below.

Research IDRS for the MFT, tax period, balance due, DOAO, TSIGN, and IDRS status.

Enter History Code TFQU if one of the following:

Process accounts from which IDRS shows the same number of modules with ACS indicators as are present on ACS as follows:

Forward ACS accounts for which IDRS shows no modules with ACS indicators to the manager for removal. Input ACS History Code ZAP1.

Process ACS accounts for which IDRS shows no data available as follows:

Process accounts which do not have a satisfying transaction posted as follows:

Z4 records can be ignored as they do not affect the creation of levy sources to the database. Contact your HQ analyst when there are high volumes of Z4 records on the ACRW1501 report.

Note the action taken on the listing and retain for six months.

One list is printed for the purpose of resolving mismatched between IDRS and ACS. It is: ACRB7301, Missing ACS Account Report (modules on IDRS but not on ACS).

The list must be run and processed weekly.

The reason for the discrepancy between ACS and IDRS is identified on the list. The balancing looks at TIN, name control, AOTO, branch group, employee code, MFT, Tax period and TDA/TDI indicator.

Research each TIN on ACS and IDRS that appears on the report.

Error report ACRD 5301 is a daily report that identifies entity and modular conditions that mismatch with the records on IDRS or the transaction code/closing code is invalid. The errors can be from IDS as well as weekly systemic removal of aged cases. The following error codes require 100% review. Other error codes can be ignored as they do not affect the creation or posting of the transaction.

Error Code 6 - Invalid Name Control - name control on ACS does not match name control on IDRS.

Error Code 8 - Update Invalid - Memo Account/Module - Account re-sequenced to a new TIN.

Error Code 7 - Account/Module not on IDRS 0- ACS did not receive earlier closing record(s) from IDRS. ZAP account from ACS.

Error Code 30 - Invalid Closing Code - the requested closing code is not valid with requested transaction code.

The Excess Levy Source List is generated for ACS accounts that have all 15 levy source fields full and additional levy sources are passed from IDRS.

The list downloads onto Control D weekly. The remarks section displays ACRW7007 and the job name is ACJWA720.

Review the lists and, if it provides potentially more productive levy source(s), delete any existing low potential source(s) and add the new source(s). See IRM 5.19.4.3.5, Levy Sources and ACS Display , for information about levy priorities and display order.

If the list contains more levy sources than space permits, document the additional source(s) in AMS narrative.

Do not add levy sources to ACS that we are prohibited from issuing. See IRM 5.19.4.3.7, Choosing a Levy Source.

See IRM 5.19.6.16.4.1, Adding Levy Sources to ACS , for procedures on adding levy sources to ACS.

Manually process all other ACS Undelivered mail that cannot be processed through the ADR system.

When returned mail indicates "Deceased" , reassign the case to R4 inventory for processing. Document AMS history.

When the UD mail is a Notice of Levy or LP letter to the levy source, forward to the NLS Coordinator.

For all other UD mail, process as follows:

If all necessary information is in AMS history, comments are not required. Any useful information including:

Report clerical Non-ADR ACS UD Mail processing volume and time to OFP 790-64901.

Report TE Non-ADR ACS UD Mail processing volume and time to OFP 810-64900.

There may be an occasion when a levy release is undeliverable. All undeliverable levy releases, LP68’s and/or Form 668D’s require immediate account research to prevent potential harm to the taxpayer and/or over collection on a full paid account.

Forward undeliverable Levy Releases, Form 668-D, Release of Levy / Release of Property from Levy, prepared by the field, to the Revenue Officer (RO) using the return address information on the levy release.

All undeliverable levy releases must be worked within 24 hours of receipt in ACS Support.

A review of the account is needed to determine whether:

Follow the instructions in the table below to determine if a new levy release must be sent.

After ensuring the levy has been released, employees need to take the following steps to perfect the levy source address for the ud mail.

Report UD Levy Release processing volume and time to OFP 810-64142.

Report NLS Coordinator adding, editing, or deleting levy sources on NLS volume and time to OFP 810-64304.

Alpha sort all undeliverable levies.

Access account on ACS:

Report UD Levy processing volume and time to OFP 810-64142.

Report NLS Coordinator adding, editing, or deleting levy sources on NLS volume and time to OFP 810-64304.

Employees receiving notices returned as undelivered must research the notice within fourteen (14) calendar days from the date received in ACSS to determine if a more current address is available for re-issuance of the notice.

Research the UD NFTLs through IDRS, ALS, and AMS:

UD NFTLs with a foreign address do not have a certified mail number to input into the NOTADD screen. International taxpayers certified mail is issued using a registered mail number. Therefore, additional research on ALS is necessary to identify the correct number to access the account through NOTADD. Use the following steps, as identified in the ALS User Guide, Chapter 6, RRA Notices, under the "Processing Returned Notices (Undeliverable/Unclaimed/Refused)" to locate the correct number in order to process this type of UD NFTL:

If the UD NFTL was returned with an indication the taxpayer is deceased, originally sent to a fiduciary, or was issued with deceased in the name line, check IDRS for an updated address. If the address on IDRS is the same as the returned notice, no further research is necessary. If the address was not sent to the last known address, follow (5) below.

If it is determined the notice was not sent to the last known address as defined above, a new notice must be sent. Follow the instructions in the ALS User Guide, Chapter 6, RRA Notices, "Updating the Mailing Address" to update the address and issue a new notice using NOTADD.

If the address is the address of record at the time the NFTL filing was prepared, but the address was updated on IDRS within two cycles after that time, a courtesy copy of the notice may be, but is not required to be sent to the taxpayer’s current address.

If the reissued CDP notice is returned, there is no need for additional research because the reissued notice was mailed to the last known address at the time, based on prior research.

For all undelivered NFTLs, a TC 971 Action Code 253 must be input using the ALS NOTADD screen. The ALS User Guide provides instructions to update the delivery status (Undelivered - systemic generations of TC 971 AC 253). Refer to Chapter 6, RRA Notices, "Processing Returned Notices (Undeliverable/Unclaimed/Refused)" , for step-by-step guidance.

If the account is still open on ACS, input the following ACS action histories upon completion of research:

If the account is no longer on ACS, document AMS histories using the AMS Issue - LIEN, with the necessary information regarding the UD NFTL including that the UD NFTL mail was received, the ACSS received date from the batch sheet, type(s) of research completed, and whether or not the notice was reissued.

Destroy any other type of returned CDP notices. Example: refused or unclaimed. Do not take a point of count for these types of notices.

Report UD NFTL processing volume and time to OFP 790-64903.

Q0 contains ACS Special Compliance Personnel accounts awaiting managerial approval. This inventory must be functioned out weekly.

Cases are assigned to Q3 inventory when an MFT31 mirror assessment needs to be established on SCP cases by the Philadelphia (PSC) Compliance Service Collection Operation (CSCO) function or a taxpayer that requests separate treatment from their spouse and meets the criteria for having their own IA and/or CNC.

Follow procedures in IRM 5.19.6.20.4, Processing the S3 Inventory, when processing expired follow-ups. Substitute Q3 for any reference to "S3".

Cases in Q4 inventory are SCP correspondence cases awaiting an answer or research results. Cases are initially assigned to Q4 for 120 days when cases are controlled on AMS to an ACSS employee. The controlling employee is responsible for extending the follow-up date when needed if a case cannot be resolved within 120 days. The follow-up date should be extended before it expires. The controlling employee must close the IDRS control base when the correspondence has been resolved.

Follow procedures in IRM 5.19.6.20.5 , Processing S4 Inventory, when processing expired follow-ups. Substitute Q4 for any reference to "S4".

Cases appearing in the Q5 inventory are cases requesting an installment agreement but ACS Special Compliance Personnel is waiting for taxpayer confirmation of financial or other information. The Q5 inventory is worked on a daily basis to identify cases with expired follow-up dates.

Take the following actions if the follow-up date has expired and IDRS/AMS research indicates TC 971 AC 470 is reversed. This means the case is no longer a part of Special Compliance Personnel inventory. Move the case to the next appropriate inventory following the table below.

Report expired Q5 inventory processing volumes and time under OFP 810-64171.

S0 inventory contains ACS accounts awaiting managerial approval, NFTL requests rejected during NFTL perfection, and cases sent from ACS for manually monitored continuous wage levy (MMCTLV). This inventory must be functioned out weekly.

For cases in S0 inventory because a NFTL has been rejected in the NFTL perfection process, send a secure e-mail to the ACS Support employee that input the FM10 action on ACS, and cc their manager, to notify of the rejected NFTL and advise the NFTL request will need to be reinput.

Mangers or management official working S0 inventory should move MMCTLV cases to S5 once the case has been reviewed with a 30 day follow-up. Input TOS5,30,MMCTLV

S1 inventory contains new ACS accounts which appear on the ACS Action Lists. As cases are loaded to ACS some are automatically categorized and placed on an Action List for further processing in the S1 inventory.

S1 inventory is considered overage 14 calendar days after issuance.

Process entries on the list per IRM 5.19.6.10, Action List Balance Due Procedures, (TDA accounts) or IRM 5.19.6.10.1, Action List Return Delinquency Procedures, (TDI accounts).

Report expired S1 inventory processing volume and time to OFP 810-64700.

Automated Telephone Number Research (TNR). Systemic process only. Case are systemically moved to this function when telephone number research is required.

Cases are assigned to the S3 inventory when an MFT31 mirror assessment needs to be established by the Philadelphia (PSC) Compliance Service Collection Operation (CSCO) function or a taxpayer that requests separate treatment from their spouse and meets the criteria for having their own IA and/or CNC.

Work expired S3 inventory on a weekly basis .

Review IDRS and AMS history for a control base established by PSC CSCO. The IDRS control base is normally established within 14 days of receipt of the mirroring package by PSC CSCO.

If an IDRS control base is not established, review the documentation on AMS history and resubmit the mirroring package (Form 4442, Inquiry Referral, and Form 3210, Document Transmittal) using the history to recreate the referral. See IRM 5.19.1.6.7.1 , Front End Mirror Assessments Process for IA Closures, or IRM 5.19.17.2.10.1 , Front End Mirror Assessments Process for CNC Closures, for instructions to create a new package and use the AMS history to recreate the referral.

Report expired S3 inventory processing volume and time to OFP 810-64171

Cases in S4 are correspondence cases awaiting an answer or research results. Cases are initially assigned to S4 for 120 days when cases are controlled on AMS to an ACSS employee. The controlling employee is responsible for extending the follow-up date when needed if a case cannot be resolved within 120 days. The follow-up date should be extended before it expires. The controlling employee must close the IDRS control base when the correspondence has been resolved.

Work expired S4 inventory daily .

If the account is no longer in S4, take no further action.

If the control base is open extend the follow-up date an additional 15 days, OADT,15,FLWUP. If the extended follow-up date has expired contact the employee with the open control base via secure E-mail and extend the follow-up 7 days and update AMS history.

If the control base is closed, continue processing the case. Review AMS narrative, ACS Web and IDRS history items. Take the next appropriate action.

Report expired S4 inventory processing volume and time to OFP 810-64500.

Cases appearing in the S5 inventory are cases requesting an installment agreement but ACS Support is waiting for taxpayer confirmation of financial or other information. Cases are also housed in S5 when they have continuous levy payments but are not eligible for systemic monitoring in ST60. The S5 inventory is worked daily

Take the following actions if the follow-up date has expired and IDRS/AMS research indicates there is an open control to an ACSS employee:

Take the following actions if the follow-up date has expired and IDRS/AMS research indicates there is not an open control to an ACSS employee:

Take the following steps on MMCTLV cases:

Levy was issued on wage income:

Levy was issued on non-wage source.

Document AMS with all actions taken when working this expired inventory.

Report expired S5 inventory processing volume and time to OFP 64171.

1. Cases are placed in S7 inventory when ACSS receives a Form 12412, Operations Assistance Request (OAR) when TAS requests a hold be placed on an account, and when TAS and/or Congressional cases in status 22 are received.

When a Form 12412, Operations Assistance Request (OAR), is received in the ACS Support (ACSS) function, the case must be reassigned to S7 within 2 business days of receipt. Reassign TOS7,30,OAR. The follow-up date may be extended based on the facts and circumstances of the case (for example, the action necessary to resolve the OAR will exceed 30 days).

All OARs received in ACSS should be logged into the TAMIS portal and acknowledged within the time frames outlined in the Taxpayer Advocate Service (TAS) Service Level Agreement. All OARs will be controlled/batched on AMS within 5 business days of the ACSS date.

Refer to the applicable IRMs listed in IRM 5.19.6.1.7, Related Resources, IRM 13, Taxpayer Advocate Service, and the SB/SE TAS Service Level Agreement, to process OARs received in ACSS. If there are instances in which the TAS OAR request does not meet IRM guidelines, discuss your determination with the Taxpayer Advocate in order to come to an agreed upon resolution, document AMS with the conversation and agreed upon resolution. If no resolution, discuss the next action to be taken with your lead, manager, and/or TAS Liaison.

Upon closing the OAR, the ACSS employee will complete Section VI of Form 12412 and return it to the TAS employee assigned to the case via secure e-mail. The OAR must be returned to TAS within 3 workdays from the date all actions have been completed and transactions input by ACSS. The case should remain in S7 for the duration of the original hold placed on the account unless notified by TAS that the case is closed.

The TAS office will work account related IRS Legislative Affairs Congressional cases; the Local Taxpayer Advocate is responsible for contacting the ACS Support Liaison for updating ACS (Status 22) accounts.

Once advised by TAS that the case is closed, ensure all actions taken on the account are documented clearly on AMS, and move the account into the next appropriate function for ACS processing.

Input hold requests on ACS by inputting TOS7,xx,TASHLD or OADT,xx,TASHLD (xx = number of days requested by TAS).

Report Form 12412 OAR processing and related follow-up volume and time to OFP 810-64012.

Report TAS hold request input and related follow-up volume and time to OFP 810-64013.

S8 has Collection Due Process (CDP) inventory. See IRM 5.19.8.4.9.2, S8 Processing, for instructions on working S8 inventory and IRM 5.19.8.4.14 , Working Cases Returned from Appeals for Back-End work, for working cases returned from appeals.

This section provides information and guidance for working the S9 inventory.

The S9 inventory houses cases being transferred, (or ‘reassigned’) out of ACS. Most accounts will transfer out of ACS within 10 days. Cases that reside in the S9 inventory after the follow up date expires have failed to transfer out of ACS.

Cases are systemically reassigned TOS9 with a 28 day follow up when an action history "TFQU" or "TFRO" is input with an assignment number.

Requests for transfers input on ACSWeb, via TFQU or TFRO, will generate a transaction request that is passed to IDRS by way of SIA. Manual transfers are processed daily, while systemic transfers are processed over the weekend.

Sometimes accounts will fail to transfer due to a particular condition present on IDRS or due to an incorrect or invalid TDA/TDI assignment number.

Due to changing programs and unforeseen systemic problems, the information in this section may not address every situation where an account has failed to transfer. However by applying the information contained in this section, along with researching the references provided, employees should be able to determine the next appropriate case action for resolving accounts that remain in S9 after the follow up date expires.

The specific references to certain IRM’s and or systems contained in this section do not negate the employees responsibility to research other IRM’s, as provided in IRM 5.19.6.4, ACS Support Research, when attempting to resolve and take next case actions on accounts in S9.

Report expired S9 inventory processing volume and time to OFP 810-64171.

The V1 inventory is for pending IDT claims without the necessary documentation substantiation.

The inventory will also include cases reassigned by ACS and ACS Support employees when the taxpayer makes an IDT claim but has not submitted the necessary IDT documentation substantiation. The following documentation is required to substantiate identity theft:

See IRM 5.19.6.21.2, Expired V Inventory, for guidance on processing the expired follow-ups.

An Identity Theft Alert "IDTHF" is placed on ACS accounts where a TC971 with any of the following Action Codes (AC) are posted to the Entity

The presence of the IDTHF Alert indicator does not mean that there is an active identity theft issue. The alert will remain on the account until the TC 971 AC 5XX is resolved.

Follow the cart below to determine the next action:

Cases with an IDTHF Alert do not qualify for systemic levy. Review the account to determine what modules are covered by the IDT issue. If it has been resolved or reversed (TC 972 AC 522 or TC 971 AC 50X) and there is a balance due remaining see IRM 5.19.4.3.4, Levy Determination- (E-3/E4 Processing),for making levy determinations on cases with an IDTHF alert.

These cases require one or more of the following case actions:

Research IDRS to determine the BOD code:

Research IDRS and Master File to locate the last levy payment received. Use CC IMFOLP to locate where the payment was applied. (IMFOLP provides the payment DLN, payment DPC code and the tax module where the payment posted.)

Utilize Remittance Transaction Research (RTR) to determine if the payment is from the taxpayer or third party. If research indicates the payment received is a levy payment, research ACS, NLSD, or IDRS to determine the address and/or fax number to send a levy release Form 668-D.

When comments indicate that a levy release was issued and payments continue to be received more than 8 weeks later, take the following actions:

When levy payments are posting and subsequently refunding to the taxpayer, a Release of Levy must be issued immediately using Form 668-D on AMS. When a fax number is available, fax the release.

If the payment is a designated payment code (DPC) 04, 05 or 99 and you determine it is not a true levy payment, change the DPC to "00" (zero, zero).

When research shows the credit was misapplied, follow the procedures in IRM 5.19.2.6.7, Credit Balance Overview . If correspondence with the taxpayer is needed to resolve the credits, open a control base.

When research shows an overpayment on an account should be applied to another account or liability and a systemic offset will not happen, request the input of TC 130. For additional guidance, see IRM 5.19.10.3.2, Request Input of TC 130.

When Research shows the payment should remain on the account, follow the procedures in IRM 5.19.2.6.7.4 , Input of TC 971 AC 296- Credit Research Completed.

When research shows the payment should remain on an account with an expired CSED input TC 971, AC 687, misc. 001.

Resolve any account conditions or freezes that would prevent the levy payment credits from refunding to the taxpayer, if the payments were received within the last 9 months. See IRC 6402(a), (c)-(e). If a Release of Levy is warranted, issue immediately following the guidance above.

For levy payment(s) posted to modules with no assessment and there are no other outstanding liabilities; if the payment was received within the last 2 years, move the payments back to the latest full paid period and force to post so a refund including interest will generate to the taxpayer. When inputting the credit transfer include TC 570 as a secondary transaction and input a TC 571 with a posting delay of 2 cycles immediately after to override the unpostable condition and allow the refund to issue.

Send Correspondex Letter 112C to the taxpayer for disposition of credit or a claim for refund of any levy payments received after the nine month period but within 3 years from the due date of the return (23c date) or two years from the date of payment. Open a control base and suspense for a response.

Process the responses to 112C as follows:

If the taxpayer does not respond within 45 days, transfer the payment(s) following the procedures below:

Close all open LEVY control bases after all required actions are taken.