IRM 5.4.13, Case Processing, General CCP Procedures, contains procedures, guidance, and information for campus collection operations tax examining technicians. The content includes procedures for taxpayer authenticity, inputting miscellaneous transaction codes, entity changes, and provides the necessary steps tax examining clerks must take to ensure all CCP incoming mail and pull requests are completed correctly and forwarded to the correct function for processing.

IRM 1.2.1.6.1, Policy Statement 5-1, Enforcement is a necessary component of a voluntary assessment system

IRM 1.2.1.6.2, Policy Statement 5-2, Collecting Principles

IRC 6159, Agreements for Payment of Tax Liability In Installments

IRC 6103, Confidentiality and Disclosure of Returns and Return Information

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

Taxpayer Bill of Rights, IRC 7803 (a)(3)

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

The operations manager is responsible for managing campus collection activities including telephone, correspondence and systemic transactions, following the procedures in this IRM. They oversee department, team and employee responses to revenue officer requests, inquiries and responses concerning balances due.

The department manager is responsible for overseeing team and employee responses to revenue officer requests for processing and inquiries, along with responses concerning systemic transactions, following the procedures in this IRM. They oversee team and employee actions to resolve balance due accounts owed by taxpayers.

The team manager is responsible for overseeing employee responses to revenue officer requests for processing and inquires, along with responses concerning systemic transactions, following the procedures in this IRM. They oversee team and employee actions to resolve balance due accounts owed by taxpayers and clerical staff to sort, batch, ship, and retire case files to the appropriate function.

Program Reports: The following daily and weekly reports are generated by management, and can assist with evaluating the performance of the balance due program:

Program Effectiveness: The program results are housed on the Collection Program and Campus Reports SharePoint site in the Monthly Monitoring Report (MMR). The MMR captures NQRS results to show monthly and cumulative stats. Evaluative (EQRS) and national (NQRS) Quality reviews and consistency reviews are routinely conducted, along with Headquarters reviews to ensure case actions are timely and in accordance with the procedures in this IRM.

Managers are required to follow program management procedures and controls addressed in:

Managers conduct workload reviews to ensure compliance with this IRM.

The department and operations managers perform operational reviews annually to evaluate program delivery, conformance to administrative requirements and ensure compliance with this IRM.

Headquarters Collection, Collection Policy, Campus Policy and Collection Campus Operations conduct program reviews as necessary to verify compliance with IRM requirements, address TIGTA/GAO findings, and address any trends that appear.

ENTITY is the Workload Management System (WMS) used by Collection managers to extract and organize information about case activity and casework quality from ICS.

Integrated Data Retrieval System (IDRS) programming ensures that all revenue officer requests for terminal input are consistent with current account balances and status indicators.

For a comprehensive listing of IRS acronyms, please refer to the Acronym database found at https://rnet.web.irs.gov/Resources/Acronymdb.aspx

Below is a list of commonly used acronyms and definitions found in this IRM.

Here is a listing of some helpful IRM resources:

The IAT Disclosure Tool assists the user in verifying the identity of a caller and determining if the caller is authorized to receive confidential tax information or represent the taxpayer. The Disclosure Tool is accessed from the IAT Task Manager (ITM) toolbar.

If the caller is a revenue officer (RO) - Request RO’s name and ID number. Request the following from the revenue officer about the taxpayer:

If the caller is a taxpayer – Repeat Callers for Manually Monitor Installment Agreement (MMIA)/In-Business Trust Fund (IBTF)/Part Pay Installment Agreement (PPIA) (Non-Mandatory 2-year follow-up review) – IMF, request the following information:

If the taxpayer calls for PPIA (Mandatory 2-year follow-up review), request the following:

The IRS may work directly with a taxpayer with a POA to resolve an issue on the taxpayer’s account. If the taxpayer initiates the contact expressing a specific desire to resolve the issue without the involvement of the power of attorney, advise the taxpayer of the current representations. The taxpayer’s decision not use their representative (per Centralized Authorization File (CAF) for that tax period and form) to resolve the issue must be properly documented on AMS.

For required BMF Taxpayer Authentication, see IRM 21.1.3.2.3, Required Taxpayer Authentication, and obtain the following information:

When responding to a third party (anyone other than the taxpayer), who indicates they have a third party authorization on file, complete the appropriate search. For POA and TIA, research the Centralized Authorization File (CAF) using CC CFINK before providing any tax account information. See IRM 21.1.3.3 , Third Party (POA/TIA/F706) Authentication - and IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821).

To verify that the caller is an authorized third party of the taxpayer, research the CAF. In order to research the CAF, you need the following information:

If the caller does not have their CAF number available, request their name and address and use this information to verify that the caller is CAF authorized to receive the requested information.

Do not provide the CAF number shown on RPINK or CFINK to the caller if you are unable to authenticate the caller. Advise them that you will mail the CAF number to the POA address of record. Use the IAT Letter tool to send Letter 1727-C," Power of Attorney Representative Number" .

If the caller states that their CAF number is lost, advise them that you will mail the CAF number to the third party address of record.

See IRM 21.3.7.6.1, Form 706 Screening, Coding and Editing, and IRM 21.3.7.6.2, Processing of Form 706 for Form 706 and IRM 21.3.7.5.2, Form 2848 and form 8821 Screening, Coding and Editing, and IRM 21.3.7.5.3, Form 2848 and Form 8821 Research and Processing for Form(s) 2848 and 8821., to research:

Civil Penalty and Trust Fund Recovery Penalty (TFRP) authorizations are posted into the CAF and can be researched as follows:

For additional CAF authentication information on Civil Penalties (Form 8278, Assessment and Abatement of Miscellaneous Civil Penalties), and TFRP ( Form 2749, Request for Trust Fund Recovery Penalty Assessment(s)), see IRM 21.3.7.8.2, Civil Penalty Authorizations.

For additional authentication information on Form 8821, see IRM 11.3.3, Disclosure to Designees and Practitioners.

For authenticating an Oral Disclosure Consent (ODC) designee, research TXMOD history items. You need to know the form and tax period in question, along with the following:

Stamp incoming paper receipts with the date received. A Form 3210 (Document Transmittal) must be attached to the new receipts. Stamp the transmittal with the received date, verify and sign that the work was received on the Form 3210. Return a signed acknowledgement copy of the transmittal, within 7 business days, to the originator via EFax or scan/email. In the rare circumstance electronic routing is unavailable (e.g. no fax number provided by originator), mail the Acknowledgement Copy to the originator in a double-stuffed envelope in the event the first envelope gets damaged.

Maintain copy of Form 3210, Refer to Document 12990, IRS Records Control Schedules (RCS) 28, Item 26 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement.

Follow procedures in IRM 21.7.7.6.27, Discovered Remittance Guidelines, and IRM 3.8.46.1, Discovered Remittances, for any discovered remittance.

Sort work into the following categories:

Utilize the IAT SBSE DM Batcher Tool for batching all CCP case work. Manual batching should only be done when the tool is not available/functional. For additional information, see IAT Job Aidshttps://irsgov.sharepoint.com/sites/IAT.

When assigning inventory and controlling all CCP case work utilize the IAT SBSE DM Batcher Tool. Manual controlling should only be done when the tool is not available/functional. For additional information, see IAT Job Aidshttps://irsgov.sharepoint.com/sites/IAT.

To control cases on a specific account using CC ACTON, you must determine:

Control each case to the assigned unit profile number on IDRS using ACTON. See IRM 2.3.12.3, Case Control Using Command Code ACTON.

Enter the correct IRS Receive Date when controlling the case. See IRM 21.5.1.4.2.4, Received Date - Determination.

Case assignment is usually on specific TXMODs. However, the following Forms must be controlled on ENMOD:

Completed electronic case work will be forwarded via email, to Program Analysis System (PAS) Quality. CCP employees are responsible for updating the subject line, to properly identify the contents as classified waste (CW) or source document (SD).

CCP employees will follow local procedures for electronic routing of source documents to the CCP clerical function. Clerks will print SDs from the applicable mailbox, and route them to campus files within five (5) workdays of input. See IRM 21.5.2.4.24, Shipment of Source Documents.

Re-routes are considered completed work for CCP clerical function. CCP employees must follow local procedures for electronic routing of specific cases. Case work that cannot be routed electronically, must be physically re-routed by the clerical function. Re-routes are not to be forwarded to PAS for quality sampling. See IRM 21.10.1.3.3.1, Selecting the Quality Sample.

CCP technical teams must follow interim procedures for electronic routing of statute cases to the designated point of contacts within Accounts Management Statute function, for review.

Form 3210 and a Form 9814 must be utilized when routing paper cases outside the Campus. All interoffice paper case re-routes should be distributed using a local routing slip.

Monitor suspense files to ensure acknowledgement is received per IRM 3.13.62.8.2, Suspense Copies, Form 3210. If no reply is received within 20 workdays contact the receiving office and notate the follow-up on the form. Additional information in preparing the form can be found in IRM 3.13.62.8.1, Form 3210 Document Transmittal.

The following guidance addresses various clerical procedures related to CCP mail and case file research and processing.

If the following cases are erroneously received for closed case processing, reroute them to the appropriate function as follows:

The Junior program is an inventory system designed to track closed case files for Case Processing. This database allows user to know at a glance the location and status of a closed case file, whether it is sitting in a box in CCP’s designated housing area in Philadelphia, or in a box in one of the 14 Federal Record Centers (FRC), Exhibit 5.4.13-1 , or in the hands of another agency such as Government Accountability Office (GAO).

A closed case in Junior has basically five stages during its life in the system:

Cases are shipped to the Federal Records Center once preparation has been completed.

CNC and Mixed boxes are shipped separately.

Request accession numbers for each box type through Facilities using a SF 135 (Standard Form). This form can be found on the Disclosure and Privacy Knowledge Base site, SF 135.

The clerical manager is responsible for the following:

Enter accession numbers on each box (e.g. 1 of 10) then place box reports in each individual box.

Boxes are folded closed and placed in box number order on pallets with 50 boxes on each.

Boxes are transported to the FRC through Facilities using "pallets" .

Accession number sheets are taped on the four corners of the outside of each pallet.

FRC will return the SF 135 through Facilities with location numbers after they have completed the accessioning process, via email.

Update the Junior System using the "Global Update Menu" with the FRC information.

Request for retrieval of closed cases from the FRC should be sent through secured e-mail or fax using a Form OF-11, "Request for Closed Case Form" , https://www.archives.gov/frc/forms.

Cases closed subsequent to May 2010 that are maintained in the Junior System. Research the case on the Junior System using the Search Menu. See (5) and (6) below.

If the case is still being stored at the Philadelphia Campus, pull the case, update the "Box Report" and the Junior System; using the Input Menu, indicating where the case was sent. See (5) and (6) below.

Research the appropriate database to locate the requested case. Exhibit 5.4.13-1, for a listing of available databases and where the closed case records are serviced.

To retrieve cases from a Federal Records Center (FRC), prepare a Form OF-11, https://www.archives.gov/frc/forms (Optional Form) and send the request to the designated Records Specialist in PGLD. Do not contact the FRC directly or Facilities Management and Security Services (FMSS). The FRC will send the requested case to the individual requesting the case within 10 business days.

E-mail the status of the request to the originator using secured E-mail.

NQRS replaces the Collection Quality Management System (CQMS).

Per IRM 5.13.1.9.1 Collection Quality staff pulls Field Collection closed cases virtually on a weekly basis off ICS. Randomly selected closed cases will be placed on a sample template.