Part 2. Information Technology

Chapter 4. IDRS Terminal Input

Section 56. Command Code ISTSR

2.4.56 Command Code ISTSR

Manual Transmittal

August 06, 2024

Purpose

(1) This transmits revised IRM 2.4.56, IDRS Terminal Input, Command Code ISTSR.

Material Changes

(1) Updated the manual transmittal page to include the following: author, symbols and CIO signature information.

(2) IRM 2.4.56.1 Updated internal controls to include Background, Authority, Roles and Responsibilities, Program Management and Review, Program Controls, Terms and Acronyms and Related Resources.

(3) Updated stakeholder Wage & Investment (W&I) to reflect new name Taxpayer Services (TS).

Effect on Other Documents

IRM 2.4.56, dated 04-28-2020, is superseded.

Audience

LMSB, SB/SE, TE/GE, TS

Effective Date

(08-06-2024)


Rajiv Uppal
Chief Information Officer

2.4.56.1 (08-06-2024)

Program Scope and Objectives

  1. Overview: This IRM section provides an overview of the ISTSR Command Code.

  2. Purpose: This IRM contains procedural steps for use of the ISTSR Command Code. An Innocent-Spouse-Tracker-Record is added to a module on IDRS whenever a Form 8857 is filed with the Service.

  3. Audience: These procedures apply to IRS employees who are responsible for the processing of Innocent Spouse records. These employees are located in the following areas: Large & Medium-Sized Business, Small Business/Self-Employed, Tax-Exempt & Government Entity’s, and Taxpayer Services.

  4. Policy Owner: The Chief Information Officer (CIO) is responsible for overseeing all aspects of our systems that operate the nation’s tax infrastructure.

  5. Program Owner: IT

  6. Primary Stakeholders: Large & Medium-Sized Business, Small Business/Self-Employed, Tax-Exempt & Government Entity’s, and Taxpayer Services.

  7. Program Goals: This IRM provides the fundamental knowledge and procedural guidance for employees who work with Innocent Spouse cases .By following the processes and procedures provided by this IRM, employees will process Innocent Spouse cases in a manner that follows IRS policy and procedures while promoting the best interests of the Government.

2.4.56.1.1 (08-06-2024)

Background

  1. This IRM and the contained sections provide the user the necessary information on how to use the command code ISTSR

2.4.56.1.2 (08-06-2024)

Authority

  1. ISTSR was developed to process the varying stages an ISTSE account proceeds through.

2.4.56.1.3 (08-06-2024)

Roles and Responsibilities

  1. The ISTSR programmer is responsible for

    • Review and implementation of WR’s that affect ISTSR

    • Updating the contents of this IRM

2.4.56.1.4 (08-06-2024)

Program Management and Review

  1. Program Reports Entity Record: Each individual taxpayer or business is assigned a unique identity that contains information about them such as SSN/EIN name and address. Module Record: These records are tax forms submitted by the taxpayer or business for a specific tax period and correspond to the entity record. Information that creates a unique on this record would be the SSN/EIN,MFT(tax form), plan number, tax period and control name. Innocent Spouse Tracking Record tracks the stages of the taxpayer case for research and relief.

2.4.56.1.5 (08-06-2024)

Program Control

  1. Access to this program is governed by SACS

2.4.56.1.6 (08-06-2024)

Terms and Acronyms

  1. MFT Master File Transaction
    TIF Taxpayer Information File
    TIN Taxpayer Identification Number

2.4.56.1.7 (08-06-2024)

Related Resources

  1. IRM 2.9.1 Integrated Data Retrieval Systems Procedures

2.4.56.2 (01-01-2009)

Using ISTSR With No Definer

  1. ISTSR with no definer is the access route to Command Code ISTSE, the mechanism to update Innocent Spouse cases.

  2. ISTSR with no definer is activated by inputting the Primary taxpayer's TIN (formatted), the Module MFT and Tax Period, and the Case Code and Claim-Number. For exact placement see Exhibit 2.4.56–1. These fields will be validate, and the user will be notified of any errors.

  3. If the input passes validation, control is passed immediately to Command Code ISTSE. See IRM 2.3.77 for information about this command code.

2.4.56.3 (01-01-2009)

Using ISTSR Definer A

  1. ISTSR with Definer A displays a case with all its data fields, stages and comments. The identification and reference fields are identified by headers. The stages and comments are stated with no breakout of individual data. The purpose is to give a quick snapshot of an entire case so problems with that case can be evaluated.

  2. ISTSR with Definer A is activated by inputting the Primary taxpayer's TIN (formatted), the Module MFT and Tax Period, and the Case Filer-Code and Claim-Number. For exact placement see Exhibit 2.4.56–1. These fields will be validated, and the user will be notified of any errors.

  3. If successful, the output screen shows relevant identification data for the case, and a one-line entry for each stage and comment. See Exhibit 2.4.56–2.

  4. For stages, the employee number of the person who entered the comment is displayed as well as the date the stage was entered, the stage number, the stage date and the data entered for that stage.

  5. For comments, the employee number of person who entered the comment is displayed as well as the date of the comment was entered, the type of comment and the comment itself. For HC (change stage) comments or HD (deleted stage) comments, the comment displayed is the stage, stage date and stage contents that were changed or deleted.

2.4.56.4 (01-01-2009)

Using ISTSR Definer B

  1. ISTSR with Definer B displays a case with all its data fields, stages and history comments. The identification and reference fields are identified by headers. The stages and comments are stated with no breakout of individual data. The purpose is to give a quick snapshot of the current case data for easy review.

  2. ISTSR with Definer B is activated by inputting the Primary taxpayer's TIN (formatted), the Module MFT and Tax Period, and the Case Filer-Code and Claim-Number. For exact placement see Exhibit 2.4.56–1. These fields will be validated, and the user will be notified of any errors.

  3. If successful, the output screen shows relevant identification data for the case, and a one-line entry for each stage and history comment. See Exhibit 2.4.56–3.

  4. For stages, the employee number of the person who entered the stage is displayed as well as the date the stage was entered, the stage number, the stage date and the data entered for that stage

  5. For comments, the employee number of the person who entered the comment is displayed as well as the date the comment was entered, the type of comment and the comment itself. HC (changed stage) comments or HD (deleted stage) comments are ignored when creating this screen.

2.4.56.5 (01-01-2009)

Using ISTSR Definer S

  1. ISTSR with Definer S displays a summary of all the active or inactive cases for an account. It also allows the user to select a case to work with, and to identify the Command Code and Definer to be used to do the work.

  2. ISTSR with definer S is activated by inputting the formatted TIN. See Exhibit 2.4.56–4.

  3. ISTSR with Definer S create an display line for every case on every module for that account, whether the case is active (Filer-Code P or S), inactive (Filer-Code Q or T) or archived (the last stage is 99). The display line includes the MFT, Tax Period, Filer, Claim Number and the most recent stage. In addition, there is a slot to refer that case to another command code or definer. See Exhibit 2.4.56–5.

  4. Any of the cases displayed may be selected for processing by another command code or by another Definer of command code ISTSR. By putting the letter E into that slot, the case selected will be passed off Command Code ISTSE (see IRM 2.3 Section 77). If D is put into that slot, the case will be passed off to Command Code ISTSD (for cases with a Filer-Code of P or S) or ISTSDU (for cases with Filer-Code of Q or T) (see IRM 2.3 Section 76). If A, B or T is put into that slot, ISTSR definer A, definer B or definer T will process that case.

2.4.56.6 (01-01-2009)

Using ISTSR Definer T

  1. ISTSR Definer T is designed to be used by Customer Service Representatives speaking with Taxpayers about their Innocent Spouse relief requests. It provides them with a summary of the current status their request(s). If the Primary Taxpayer is inquiring, the status of all active requests for that account are displayed. If the secondary taxpayer is the requestor, all cases for that secondary taxpayer are displayed.

  2. ISTSRT Definer T is activated by inputting the formatted TIN of the Primary Taxpayer. If the Primary is the taxpayer requesting the status, nothing else is required. If the Secondary Taxpayer is the requestor, his or her formatted SSN must be input also. See Exhibit 2.4.56–6.

  3. ISTSR with Definer T produces a formatted summary of the current status of the case. Included in the summary is the MFT, Tax Period, Filer-Code, Claim Number and information about the current stage of the case. See Exhibit 2.4.56–7.

Exhibit 2.4.56-1

ISTSR Input Format

Screen Display

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Record Element Description:

Row Position Content
1 1 Command Code ISTSR
1 6 Definer. Blank, A or B
1 7 Primary taxpayer SSN
2 1 MFT
2 3 Tax Period
2 11 Filer CodeP for Primary; S for Secondary
2 13 Claim Number: Blanks or 01–99
Exhibit 2.4.56-2

ISTSRA Output Screen

Screen Display

This is an Image: 32674002.gif

Please click here for the text description of the image.

Record Element Description:

Row Position Content
4 1–11 Account TIN requested
4 14 Case Filer Code
4 18–23 Tax Period requested
4 25–26 Claim Number requested
4 29–39 Secondary TIN
4 41–50 Data Stage 01 was received
4 53–56 Account Name Control
4 61–62 Claimant State
4 66–70 Number of hours spent at SX working case. This will be display only when requesting employee is authorized to see and update that data.
If stage data,
5–23 1–11 Date stage was entered into tracking system
5–23 13–22 Employee number of the person who entered the stage
5–23 24–25 Stage number entered
5–23 28–30 Controlling AREA when stage was input
5–23 32–41 Date stage was reached
5–23 43–45 Assigned Unit Code
5–23 48–71 Unformatted stage information
If History data,
5–23 1–11 Date stage was entered into tracking system
5–23 13–22 Employee number of the person who entered the stage
5–23 24–25 If History Data
    HC If documenting a change
    HD if documenting a delete
    H if commenting
5–23 48–71 Case data changed or deleted, or comment text.

Exhibit 2.4.56-3

ISTSRB Output Screen

Screen Display:

This is an Image: 32674003.gif

Please click here for the text description of the image.

Record Element Description:

Row Position Content
4 1–11 Account TIN requested
4 14 Case Filer Code
4 18–23 Tax Period requested
4 25–26 Claim Number requested
4 29–39 Secondary TIN
4 41–50 Date Stage 01 was received
4 53–56 Account Name Control
4 61–62 Claimant State
4 66–70 Number of hours spent at SC working case. This will be displayed only when requesting employee is authorized to see or update that data .
If stage data,
5–23 1–11 Date stage was entered into tracking system
5–23 13–22 Employee number of the person who entered the stage
5–23 24–25 Stage number entered
5–23 28–30 Controlling AREA when stage was input
5–23 32–41 Date stage was reached
5–23 43–45 Assigned Unit Code
5–23 48–71 Unformatted stage information
If History data,
5–23 1–11 Date stage was entered into tracking system
5–23 13–22 Employee number of the person who entered the stage
5–23 24–25 H
5–23 48–71 Comment text.
Exhibit 2.4.56-4

ISTSRS Input Format

Screen Display:

This is an Image: 32674004.gif

Please click here for the text description of the image.

Record Element Description:

Row Position Content
1 1–5 Command Code ISTSR
1 6 S
1 7–17 Primary taxpayer SSN
Exhibit 2.4.56-5

ISTSRS Output Screen

Screen Display:

This is an Image: 32674005.gif

Please click here for the text description of the image.

Record Element Description:

Row Position Content
4 6 8 10 12 14 16 18 20 2–3 MFT of the Tax Module
4 6 8 10 12 14 16 18 20 5–10 Tax Period of Tax Module
4 6 8 10 12 14 16 18 20 14 Filer Code of the Innocent Spouse Tracking Record
4 6 8 10 12 14 16 18 20 20–21 Claim Number of Innocent Spouse Tracking Record
4 6 8 10 12 14 16 18 20 25 Input position to next activity on this case. May be space, A, B, D, E
4 6 8 10 12 14 16 18 20 29–30 Last Stage of Case.
4 6 8 10 12 14 16 18 20 33–35 Controlling Area of last Innocent Spouse Group
4 6 8 10 12 14 16 18 20 37–46 Stage Date of last Innocent Spouse stage
4 6 8 10 12 14 16 18 20 48–50 Controlling Unit of case
4 6 8 10 12 14 16 18 20 53–77 Variable data of last Innocent Spouse stage
Exhibit 2.4.56-6

ISTSRT Input Screen

Screen Display:

This is an Image: 32674006.gif

Please click here for the text description of the image.

Record Element Description:

Row Position Content
1 1–5 Command Code ISTSR
1 6 T
2 7–17 Primary taxpayer SSN
2 1–11 Secondary TIN.
    Optional. Present when caller is secondary taxpayer.
Exhibit 2.4.56-7

ISTSRT Output Screen

Screen Display:

This is an Image: 32674007.gif

Please click here for the text description of the image.

Messages:

NO REQUEST/CLAIM RECEIVED (THERE IS NO STAGE 01)
01 — NO ACTION HAS YET BEEN TAKEN ON THE CLAIM
02 — CLAIM TRANSFERRED TO THE AREA XX/XX/XXXX TO BE WORKED
03 — INITIAL CLAIM CONSIDERATION IN PROCESS AS OF XX/XX/XXXX
04 — THE TAX ACCOUNT FILE WAS REQUESTED XX/XX/XXXX
05 — THE CASE WAS ASSIGNED XX/XX/XXXX
06 — THE CASE IS WAITING FOR REPLY OR ACTION AS OF XX/XX/XXXX
07 — CLAIM TRANSFERRED TO THE AREA ON XX/XX/XXXX TO BE WORKED
08 — THE CASE IS IN THE REVIEW PROCESS
09 — THE CASE WENT TO FINAL REVIEW XX/XX/XXXX
10 — CASE RECONSIDERATION AFTER FINAL REVIEW BEGAN XX/XX/XXXX
11 — CASE BEING REWORKED AFTER PRELIMINARY
  DETERMINATION
12 — A FINAL DETERMINATION WAS MADE XX/XX/XXXX
  REQUEST ALLOWED UNDER CODE SECTION XXXXXXX
  REQUEST DISALLOWED UNDER CODE SECTION XXXXXX
  BECAUSE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
  REQUEST PARTIALLY ALLOWED UNDER CODE SECTION XXXXXX
  BECAUSE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
15 — THE CLAIM WAS APPEALED XX/XX/XXXX
16 — THE APPEAL DETERMINATION WAS MADE XX/XX/XXXX
  REQUEST ALLOWED UNDER CODE SECTION XXXXXXX
  REQUEST DISALLOWED UNDER CODE SECTION XXXXXX
  BECAUSE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
  REQUEST PARTIALLY ALLOWED UNDER CODE SECTION XXXXXX
  BECAUSE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
19 — TAX COURT WAS PETITIONED XX/XX/XXXX
20 — THE TAX COURT DECISION WAS MADE XX/XX/XXXX
  REQUEST ALLOWED UNDER CODE SECTION XXXXXXX
  REQUEST DISALLOWED UNDER CODE SECTION XXXXXX
  BECAUSE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
  REQUEST PARTIALLY ALLOWED UNDER CODE SECTION XXXXXX
  BECAUSE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
23 — POST-ASSESSMENT TRANSFER TO CINCINNATI INN SPOUSE OFFICE ON XX/XX/XXXX
24 — CASE BEING RECONSIDERED AFTER A FINAL
  DETERMINATION
25 — ADDITIONAL INFORMATION RECEIVED
26 — DETERMINATION MADE THAT CASE CANNOT BE PROCESSED ON XX/XX/XXXX
27 — CLAIM IN EXAMINATION CLOSING UNIT XX/XX/XXXX
28 — MFT 31 TRANSFER IN PROCESS XX/XX/XXXX
29 — THE CLAIM WAS DETERMINED AS NON-QUALIFYING XX/XX/XXXX
  BECAUSE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
30 — THE CLAIM WAS CLOSED XX/XX/XXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXX
  PRIOR STAGE INFORMATION - THE CLAIM WAS DETERMINED AS NON-QUALIFYING
  XX/XX/XXXX BECAUSE XXXXXXXXXXXXXXXXXXXXXXXXXXX
30 — THE CLAIM WAS CLOSED XX/XX/XXXX WITH XXXXXXXXXXXXXXXXXXXXXXXXXXXX
  PRIOR STAGE INFORMATION - THE XXXXXXXXXXXXXXXXXXX WAS MADE XX/XX/XXXX
  XXX ALLOWED UNDER IRC SECTION XXXXX
  BECAUSE XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
30 — THE CLAIM WAS CLOSED XX/XX/XXXX WITH XXXXXXXXXXXXXXXXXXXXXXXXXXXX
31 — LETTER SENT TO CLAIMANT ON CLOSED CASE ON XX/XX/XXXX
Each case selected will be identified by the headings and associated data. The current status of the case is determined by the last stage, or stages present for that case. If the case has been closed (Stage 30), it may take one of the three formats presented, based on the preceding stages. The first format results if the previous stage was 29. The second format results from a previous stage of 12 (Final Determination), 16 (Appeals Determination) or 20 (Tax Court Decision). The third format is if the previous stage was something else. Two or three of these case presentations can appear on one screen page.