This IRM 5.19.27 Bipartisan Budget Act (BBA) Assessments Processing, provides guidelines for working the BBA transcripts program.

Section 1101 of the Bipartisan Budget Act of 2015 (BBA) created new procedures that repealed the TEFRA partnership procedures.

The examination process is for partnership returns that are subject to the BBA centralized partnership audit regime.

BBA repealed TEFRA partnership procedures and the rules applicable to electing large partnerships and created a new partnership audit regime.

The cross-reference payment transcript processing of this program will be worked in SB/SE Compliance Services in Brookhaven CSCO.

Director, Collection Policy, is responsible for overseeing program coordination for Bipartisan Budget Act, which includes cross-referencing of BBA payment transcripts, as well as policies, strategies, objectives, and procedures for the program. Directs evolving program issues and collaborates with stakeholders to ensure BBA financial reporting requirements meet GAO and CFO standards. Clarifies tax code issues within this IRM.

Director, Campus Collection, has administrative responsibility for all Campus managerial and Collection BBA program responsibilities. Provides adequate funding and staffing of Campus personnel to ensure BBA financial reporting requirements meet GAO and CFO standards. Promotes adherence to BBA IRM program processes and procedures to ensure IRS meets the needs of the customers and the IRS.

Director, Campus Operations, has administrative responsibility for Campus management and Collection BBA employees. Maintains adequate BBA staffing and ensures full and efficient utilization of BBA funding allocations. Promotes adherence to BBA IRM program processes and procedures. Certifies the accuracy and timeliness of BBA casework on a quarterly basis.

Campus Operations Manager oversees Collection BBA department, team, and employee actions. Ensures Collection BBA employees are provided with appropriate tools and training to perform their job and casework meets BBA IRM accuracy and timeliness requirements. Facilitates efficient usage of BBA funding allocations and performs all necessary actions to maintain proper staffing levels.

Campus Department Manager oversees Collection BBA team and employee actions. Ensures Collection BBA employees are provided with appropriate tools and training to perform their job and casework meets BBA IRM accuracy and timeliness requirements. Reviews all local BBA program inventory and quality review reports to confirm accuracy. Initiates and monitors actions to identify and resolve case errors and error trends. Resolves internal campus BBA processing issues. Elevates complex BBA program questions to Headquarters Collection, Collection Policy, Employment Tax Analysts.

Campus Team Manager is responsible for managing employees and programs in their team. Oversees employee actions and assigns inventory. Ensures employees are provided with appropriate tools and training to perform their job and casework meets BBA IRM accuracy and timeliness requirements. Oversees the preparation of BBA team quality review and inventory reports and reviews them for accuracy. Suggests actionable items to identify and resolve errors and error trends. Resolves routine internal campus BBA processing issues. Elevates complex BBA program issues to Department Manager.

Campus Tax Examiners work their assigned cases in accordance with BBA IRM accuracy and timeliness requirements. Their responsibilities include, but are not limited to, the cross-referencing of all payments and credits to related duplicate assessments, adjusting existing BBA accounts, responding directly to taxpayers and/or their representatives on inquiries regarding these accounts, performing quality reviews, preparing inventory and quality review reports, and varied interactions with other BBA program functions within the organization.

Campus Clerks batch incoming BBA casework on AMS, scan cases, and route cases to Campus Tax Examiners for necessary action.

Program Reports: Local campus reports are submitted via the Batch/Block Tracking System (BBTS) to the Work Planning & Control (WP&C) reports. The WP&C is used to monitor rates, receipts, and closures to determine if cases are being received and subsequently closed. WP&C reports are located on the Business Objects platform. Accounts Management Services (AMS) system includes reports for inventory summary and inventory age. Integrated Data Retrieval System (IDRS) Case Control Activity (CCA) System reports detail the cases assigned to an operation, department, team or employee; these reports are located on Control D.

Program Effectiveness: Effectiveness of this program is monitored and tracked on the AMS inventory summary reports. The report captures the data weekly and roles up in monthly and yearly cumulative totals. The program goals and results are housed on the Collection Program and Campus Reports SharePoint site in the MMR (Monthly Monitoring Report).The MMR captures monthly and cumulative data on inventory and rates, as well as periodic snapshots of aged case percentages. Operational and program reviews are conducted to ensure case actions are timely and in accordance with the procedures in this IRM.

The following inventory mechanisms and employee actions are monitored by the Campus Operation, department, and team managers, along with Collection Policy, Employment Tax analysts.

The following table lists commonly used terms for BBA:

The following table lists acronyms that may be used:

This program may require research specific to the program including access and input to the Integrated Data Retrieval System (IDRS) with and without Integrated Automation Tools (IAT), the Accounts Management System (AMS), and the Automated Non-Master File System (ANMF).

The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3 ), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see . Taxpayer Bill of Rights. For additional information see IRM 1.2.1.2.36, Policy Statement 1-236.

The following codes are found on BMF BBA partnership entities:

The following codes are found on IMF BBA partner entities.

In determining the split to partners, you can use fractions or percentages.

In the event of uneven split amounts, choose a partner to apply/remove the excess cent. Try to rotate the excess cent to different partners on splits to keep it equitable.

Fractions are most easily used when each partner was assessed the same amount (even splits).

Percentages are most easily used when each partner had different assessment amounts.

Analyze IDRS to identify the payment or credit that generated the transcripts. Cross-reference payments following the chart below:

Update AMS with the action taken and close the case control.

If the BBA assessment has not posted, then do not input cross-reference actions. Close the transcript case on AMS as "no action" .

Due to programming limitations certain BBA partner assessments can not post to Master File (MF). Until further notice those assessments will post to Non-Master File (NMF).

When TC 971 AC 819 shows a cross-reference to MFT 20, the assessment is posted to NMF.

Use the following table to complete the NMF cross-reference actions.

Monitor the ANMF account for the posting of the Form 1331-B request. If review of the ANMF account identifies inaccurate or incomplete action, follow up with NMF to correct the account, if necessary.