This IRM 4.119.1 contains information for clerks on their responsibilities relating to the BUR manual clerical process for Form 1120 and Form 1041. The content in this IRM has been updated to reflect manual case processing.

The Business Master File BMF Underreporter (BUR) program is separated into four phases for Form 1120 and Form 1041:

In order to distinguish guidelines relative to Letter 2531, Letter 2030 and/or Letter 3219-B from guidelines relative to Correspondex Letters, the following statements in this IRM are true:

The Case Analysis phase is the initial screening of a case. A technical determination is made whether:

The clerical functions to support these processes are:

The Response Phase of the BUR Program is the resolution of the BUR issue addressed in the:

The Letter 2531 or the Letter 2030 issues can be resolved by a response from the taxpayer. If the response does not resolve the issue, there is no response, or if the notice is undeliverable, a Letter 2030 or a Statutory Notice is issued.

The response may result in:

The clerical functions to support these processes are:

The Statutory Notice phase of the BUR Program is the resolution of the BUR issue addressed in the Statutory Notice of Deficiency (Letter 3219-B) and Waiver (Form 4089, Notice of Deficiency - Waiver). If the response does not resolve the issue, there is no response, or if the notice is undeliverable, the Statutory Notice is defaulted.

The Statutory Notice issues can be resolved by a response from the taxpayer. The case is defaulted when:

The clerical functions to support these processes are:

The Reconsideration phase of the BUR program is the handling/resolution of correspondence received from a case that is closed. Correspondence from closed cases is primarily on the following three types:

The clerical functions to support these processes are:

Chapter 61 of the Internal Revenue Code (Information and Returns), Sub chapter A (Records and Returns), Part III (Information Returns), sections 6031 – 6059, contain the requirements for the filing of information returns for income reporting purposes. Rev Proc 2005-32 identifies taxpayer contacts to verify a discrepancy between the taxpayer’s tax return and an information return, or between a tax return and information otherwise in the IRS’s possession as taxpayer contacts and other actions not considered an examination, inspection or reopening.

The Director of Examination Field & Campus Policy is the executive responsible for the BMF Underreporter program.

The Team Manager is responsible to oversee the clerical function in BMF BUR.

The BUR clerks are responsible to order, batch, mail notices and release all cases worked by the tax examiners in a timely manner.

Program Reports listed below are used to monitor the BUR inventory and identify multiple IDRS controls:

Program Effectiveness. The program goals are measured by the Inventory Status Report prepared by the Workload Planning and Analysis staff.

A guiding principle of security within IRS is "limiting access to assets based on need" . This principle is the basic premise for most of the IRS security programs. When applied to BUR, this translates to limiting access to documents on a need-to-know basis.

The repository is used to limit access to BUR content.

The administrator grants or denies access to the repository.

See Exhibit 4.119.1-1 Glossary for a list used in this IRM and BUR processing.

In conjunction with this IRM, clerks can reference the TAS IRM 13.1.7, and use the Integrated Automation Technologies (IAT) tools to perform their duties.

Policy Statement P-21-3 (formerly known as Action 61) Guidelines are the result of a task force initiated to provide timely and quality responses to taxpayer correspondence. The general guidelines are:

Responses received with an IRS received date of 30 days old or older, must have an interim letter sent before being batched.

BUR Coordinator will generate a list of cases requiring an interim letter, (Letter 4314-C ) when the IRS received date exceeds 23 days.

A Letter 4314-C is sent on cases in Batch Types (BT):

A response may require a new address change to be entered on IDRS using CC ENREQ.

Use normal batch building procedures when processing responses requiring an address change.

An assessment record will be generated on all closed cases with the exception of screening closures and PC 4890. It is optional to have an assessment record created on referral and other closure process codes.

ALL assessments must be input via IDRS.

The TE verifies and/or inputs the necessary assessment information for all PCs.

Assessment volumes are limited for each blocking series. The BUR Coordinator and the Computer Service scheduler ensure that daily limits per blocking series are set correctly, and that the IDRS assessments do not exceed the daily input limitations.

To accommodate increased volumes of inventory, the File Location Codes (FLC) (first two digits of the Document Locator Number) (DLN) for BUR assessments have been expanded. If daily volumes for a blocking series are exceeded, the additional assessments roll to the next FLC per the Table below:

All assessments received from the tax examiners will be in adjustment sequence series order. Cases Must be maintained in this order during the shipping to Files.

Ship assessments to the Files Operation for Computer association using Form 12547 . Files uses the employee IDRS number to assist with the association of the assessment to the case contents received from BMF BUR. The employee number is composed of ten digits as follows:

A CSN is the tracking number of a case. Each case is assigned a CSN which is used to locate the case throughout the BUR process.

All cases are filed in CSN order in BUR designated areas or suspense files.

Charge-outs (Form 4251) are generated from the Federal Records Center (FRC) when ordering the original return via IDRS using CC ESTABD definer O.

Files will take the following actions to fulfill the return request:

There are certain File Location Codes that indicate the tax return was filed electronically. See IRM 4.119.1.5.11 , Modernized e File System, for a complete list of these Codes.

Clerical is responsible for the following:

Paper tax returns and charge-outs are forwarded to the BUR clerical area for sorting and batching based on workload demands.

A Correspondex letter is issued to taxpayers when the case requires additional information (e.g., Letter 4552-C , Letter 4550-C ).

Cases that have had a letter issued will have an Internal Process Code (IPC) 43LT, 45LT, 47LT and 49LT on the folder.

If no response is received during Letter 2030 phase and the correspondex letter time has expired, the tax examiner will issue a STAT notice.

Cases with letters issued during the STAT phase are monitored by the clerical function after the batch truck has been disassembled.

Place cases in the appropriate suspense batch after the batch truck is disassembled.

Statutory Notice Letter (IPC 47PH and 47LT) cases are filed under the original Statutory Notice case sequence number.

Reconsideration Letter internal process code 49LT, 49PH cases will be held and monitored in the teams unit suspense.

Cases with IPCs 43PH or 45PH have taxpayer correspondence in the folder.

Collect Correspondex letter attachments from designated clerical area.

Create a Form 12547, Document Transmittal, and complete sections 1 and 3.

Associate all Correspondex letters with Form 12547 and route to the CRX Function.

The BUR Coordinator alerts the clerical function of zip codes for specific declared disaster based on IRS Disaster Relief Memorandum. Follow coordinators instructions on proper handling of declared disaster area cases.

Freeze Code -S prevents the case from being defaulted. Freeze Code -O prevents any notices from being issued or defaulted.

Always be aware of the Statute Expiration Date. You must ensure that the Statute of Limitations is protected for all assessments. Do not hold these cases beyond December 15^th before the statute year. After this date, all cases must be given to the Statute Coordinator for default assessments.

Cases identified as meeting disaster criteria are placed in a designated area in the BUR clerical files according to the disaster expiration date and phase.

Cases meeting the disaster criteria are updated using IDRS CC: TXMODA and ACTON to 4XMRDSMMDD.

Taxpayers generally have 90 days to petition the Tax Court to dispute a Statutory Notice of Deficiency. If the Statutory Notice of Deficiency is addressed to a person outside of the United States, the time is extended to 150 days.

Docketed cases are high priority. Work these as soon as they are received. Docket procedures should be completed within 7 calendar days of BUR receiving the request.

Newly docketed Tax Court cases are available on the daily Tax Litigation Counsel Automated Tracking System (TLCATS) New Docketed Case List By Source, which contains the following information:

Research IDRS if the case has been closed with process codes 4340, 4400, 4420, 4440, 4460, 4550, 4600, 4610, 4630, 4660, 4810, 4820, 4830, complete Form 14121 No Change Certification. Sign and fax the form to the Fresno Appeals APS DIMS Team and the assigned Counsel location on the docket list.

If research indicates the BUR case is closed with process codes other than listed above:

If research indicates the BUR case is open:

If unable to locate the Statutory Notice of Deficiency take the following actions:

Modernized e-File (MeF) is a web based system that allows electronic filing of Tax Returns through the Internet.

All electronically transmitted returns are identified by a unique Document Locator Number (DLN). The following File Location Codes (FLC) have been designated for the electronic filing of income tax returns. The second number listed is the roll over FLC used when a site exhausts the regular FLC for a given processing date.

Employees needing a MeF return can obtain it through the Employee User Portal (EUP).

Electronically filed (MeF) returns do not have paper copies stored in Campus Document Retention, Files Operation, for associating taxpayer correspondence. Therefore, it is not possible to send copies of attachments/responses to Document Retention, Files Operation, for association with an MeF DLN.

If a case has been requested for transfer to Campus Examination, or by an Area Office, refer to BUR Coordinator (PC 4110, 4130, 4350, 4380, 4560, 4570, 4590, 4780, 4790).

The case information is printed on the top of the folders. The following is included as part of the printed case:

The case information is stored in a database generated by headquarters and given to the clerical function.

Folders are initially produced for all cases prior to batching.

Follow campus directions for printing folders.

When folders are printed:

Compare extra returns to the empty folders, if a match is found inter-file the foldered cases. If no match is found, take to Lead Clerk.

The Integrated Data Retrieval System (IDRS) is a computer system that contains the most accurate and current information for each taxpayers account.

The most common command codes used in the clerical function are:

For additional information on IDRS command codes go to Command Codes under Quick Links on the SERP website..

A location is a three character code that is numeric. Local management determines location numbers for all units and suspense files.

The clerical team assigned location number 811 will be used when working case processing on IDRS.

The clerical function is responsible for sorting and processing all incoming mail.

Collect mail from dock.

Check DUT Admin for responses, retrieve submissions, download and print.

Date stamp all receipts.

Separate receipts by:

Place sorted mail into appropriate bins to be built into specific batch types.

Route any mail that does not belong to BUR to the appropriate location using the Mail Routing Guide.

On a daily basis retrieve faxes from the fax machine and verify against the e-fax that all pages were received.

Date stamp all correspondence.

Separate faxes by:

The TE uses applicable process codes when it is appropriate to send a letter to the taxpayer and take another action on the case at the same time. The TE will assign a process code other than a 43LT, 43PH, 45LT, 45PH, 45EX, 47LT, or 47PH on these cases.

Cases are filed in the appropriate suspense file based on the process code assigned by the TE. For additional information, see IRM 4.119.1.5.7 , Correspondex Letters.

The Photocopy Unit may forward a Form 4506, Request for a Copy of Tax Return, to BUR (usually the Clerical Function). If such a request is received:

If the return cannot be located and/or a return has been closed to another area or returned to the Campus Files Operation Document Retention, advise the requesting Campus Photocopy Unit.

The Customer Service function may forward a Form 4442, Inquiry Referral, to request a copy of BUR Notices. Batch as a response.

Clerks are responsible to record the following Process Codes on the DCI and Case Folder. In addition Process Code 4290 and 4800 must be updated on IDRS with the TC 925.

Write the SEID next to the process code on the case folder.

Write the SEID on the DCI only when closing the case with process code 4290 or 4800.

The following Internal Process Codes (IPC) can be input on the DCI and case folder: Lost Case (4XLC), Refile Case (4XRF) and Undeliverable (4XUD). See IRM 4.119.1.11 , Internal Process Code Definitions.

The IRS received date for a mailed response is determined by following the priority criteria listed below:

The IRS received date for a faxed response is determined by the following priority criteria listed below:

Whenever a taxpayer response causes the figures on the original Letter 2030 to change, an amended or recomputed Letter 2030 with the correct figures is issued.

The clerical function will file these cases, based on the mail out date.

Statutory Notices with a Recomputed Letter 2030 are returned to the original STAT notice mail out date section in the BUR files.

Phone Assistors use AMS to leave case notes to document phone calls with taxpayers.

Upon completion of the call, the Phone Assistor will print the case note from AMS, write “associate” or “add to case file” across the top and give to Clerical Function to associate with the case file.

When the clerk receives this request:

When a TE needs a case, they will complete a case request sheet. This requires the clerks to collect all requests from the designated areas in each team twice a day. When completed:

Cases can be returned to BUR Suspense files using IPC 4XRF. Cases need to be refiled within 24 hours.

The following IPCs and PC are refiled back to the original STAT notice mail out date:

Return the case to the appropriate BUR suspense batch location in the BUR files to wait for aging.

If the case cannot be returned to the BUR suspense batch files, give the case back to the SEID that last worked the case or to a locally designated SEID.

Cases with IPC 4XLC:

Tax Examiners input assessments on all agreed responses (BT 510, 511, 710, 711) within 30 calendar days of the IRS received date.

The following time frames are, as a rule, applied to the appropriate suspense files.

Cases from many different batches and under several different circumstances are transferred to the SEID of the TE who worked the case or to a designated TE, Lead TE or Coordinator.

When transferring cases back to a SEID, update the controlling activity using IDRS CC: TXMODA and ACTON.

For more information on case activities, See Exhibit 4.119.1-4, Case Activity Codes.

Give case to the appropriate unit or location.

The Post Office returns (to IRS) all notices and Correspondex Letters that it is unable to deliver.

Date stamp the envelopes of all undeliverables with the date that the undeliverable was received in BMF BUR.

Do not build undeliverable POA notices to a batch. File the undeliverable with the case.

Do not perform address research for undeliverable notices, and Correspondex Letters received after case closure.

Separate "Unclaimed or Refused" letters from "Undeliverable" letters. Associate all unclaimed or refused letters with the case and refile back into the appropriate suspense batch in the files.

Each Letter 2030 mail out date must be reviewed before the notices are mailed. A valid sample of cases is pulled from prepared notices for the current mail out date and built to BT 682. See IRM 4.119.1.8.21 , Batch Type (BT)682 (Letter 2030 Review), for additional information and sampling instructions.

When the cases have been reviewed, the tax examining manager gives the batch back to clerical to continue processing.

Place case and notice in designated area for reconcile process.

Clerical prepares the notices for mail out by verifying notice accuracy, ensuring complete stuffing of envelopes and updating case inventory.

Verify notice accuracy by taking the following steps:

After verification, update the folder with initials to the right of the notice PC.

Stuff envelope by taking the following steps:

Update case inventory.

Place case and notice in designated area for reconcile process.

Clerical prepares the STAT notices by verifying notice accuracy, ensuring complete stuffing of envelopes and updating case inventory.

Verify notice accuracy by taking the following steps:

After verification, update the folder with initials to the right of the notice PC.

Stuff envelope by taking the following steps:

Update case inventory.

Place case and notice in designated area for reconcile process.

The clerical function will compare the printed notices being sent to the notice and information return files located in the printed notice repository to ensure they match.

To reconcile notices for mail out, follow campus directions.

Clerical will verify all certified STAT notices are on the CML manifest created by the TE’s for each notice date.

STAT notices that are being sent to a Foreign address are sent registered mail. A registered mail list will need to be created for all STAT’s for each notice date.

Separate STATs into work units of 15.

Follow the steps below to create the RML.

Record the following information for each STAT notice, requiring a RML.

Print the RML and associate each page with the work unit to which it corresponds.

Review the RML for accuracy for all fields entered above. If errors are found, fix and reprint the RML.

Keep the CAMS manifest/RML with the notices to be mailed.

After the notices are mailed, the post office will return a USPS stamped copy of the CAM’s manifest/RML. Place the stamped CAMS manifest and RML in the designated log book located in the clerical function.

For document retention, follow instructions at IRM 4.119.1.2, Maintaining Documents in BMF BUR.

If a response is received on a notice that has been prepared for mail out or it has been determined that a notice should not be mailed:

If a mutilated notice is returned to the site within 5 days after the notice date:

If a mutilated notice is returned to the site more than 5 days after the notice date:

When a disaster area is declared and the IRS grants tax relief, the BUR Coordinator issues a designated disaster ZIP Codes list. Based on the disaster type and the dates, the BUR clerical function will compare all notices to the designated disaster ZIP Codes list to determine if it is necessary to suppress the notices. If the notice ZIP code is on the disaster ZIP Codes list to suppress the notices, follow the instructions for BT 83X at IRM 4.119.1.8.32, Batch Type (BT) 83X (Declared Disasters).

When responses are received an initial sort is recommended by tax year, response type (Letter 2531, Letter 2030, Stat, etc.) and received date. For additional information see IRM 4.119.1.5.16 , Mail Sort.

Statutory Notices are created by the tax examiners. After the notice is created the tax examiners will update the DCI and folder to PC 4700.

PC 4700 Statutory Notices are maintained in the letter repository in TIN order.

A Statutory Notice consists of the following:

The Statutory Notice is a legal document. Therefore, no marks or corrections should be made on the notice.

The original Certified Mail Listing and Registered Mail Listing is maintained in clerical as follows:

A batch number is a six-digit number that is used to describe the physical location or the stage of processing for a case file.

The first three numbers of every batch number are used to describe/define the batch and Form type.

The next three numbers are used to describe/define the sequential number of a batch (e.g., 001, 002, 003, etc, through 999).

When cases are being assigned to a batch, there are specific stated requirements that must be met.

The BUR Coordinator sets the maximum volume for each work unit and batch.

When the batch has been assembled, print the appropriate Work Unit listings by batch number. The listing is used as a transmittal document and can also be used to verify batch contents. The verification of batch contents is a local management decision. For additional information, see IRM 4.119.1.12.2 , Work Unit Listings.

Cases that are stored in the clerical suspense files are pulled when an action needs to be taken.

Pulling cases from files requires the following:

Pull case and continue processing for action being taken.

A Case control is opened on IDRS with activity 310/311SCREEN for every TIN that was selected to be worked in BMF BUR.

TIN's previously assigned to BT 310, 311 SCREEN are built into Complete Case BT 310, 311 when the return or data is received.

For instructions on building BT 310, 311 see IRM 4.119.1.7.2.1 , Screening Batch Building (Batch Type (BT) 310, 311, 340 and 341.

These are batches of screening cases which require expedited processing as determined by local management.

The cases may be removed from the original screening batches or batched initially to BT 340, 341.

For instructions on building BT 340, 341 see IRM 4.119.1.7.2.1 , Screening Batch Building (Batch Type (BT) 310, 311, 340, and 341.

Cases requiring a return request or transcript (additional research) are updated by the TE with IPC 41RR. These cases are suspended in the technical unit and should be monitored by the TE to ensure the requested research is received.

When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document). The TE works and releases the cases.

Screening cases which require a technical determination from the Manager or Lead TE are transferred by the TE to their Screening Unit Suspense.

When a TE transfers a case to Unit Suspense, they update the activity on IDRS to IPC 41MRXXMMDD, and gives the case to the appropriate designee (Lead TE, etc).

These cases are kept in suspense files in the technical units until the issue is resolved and the case is released in the unit's designated area for clerical retrieval.

Cases issued a Letter 2531 based on PC 4300 are updated to activity CP2531MMDD by the TE who created the Letter 2531.

The cases are filed in CSN order by letter date until a response is received, the notice is returned as undeliverable with a new address, or the suspense time frame expires.

The suspense time frames for Letter 2531 are:

When a response to a Letter 2531 is received, the TIN is assigned to Letter 2531 Response BT 430, 431. The batch is built by entering the TIN. The correspondence is used as the input document.

Build BT 430, 431 using week ending age dates.

To build BT 430, 431:

If a thorough search fails to locate the case or response, take to Lead Clerk.

Letter 2531 cases requiring a return request or transcript (additional research) are updated by the TE with IPC 43RR. These cases are suspended in the technical unit and should be monitored by the TE to ensure the requested research is received.

When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document). The TE works and releases the cases.

Cases are moved to Letter 2531 Unit Suspense when:

When the correspondence is received, update the control using IDRS CC: ACTON:

Give the information to the appropriate unit based on IDRS research.

The TE works and releases the cases.

Cases are classified as Undeliverable when the Post Office returns the Letter 2531 as undeliverable.

See IRM 4.119.1.5.29.1 , Undeliverable Letter 2531, to determine when an undeliverable Letter 2531 can be built to BT 410, 411.

To build an undeliverable BT 410, 411:

Letter 2531 response cases that should receive priority handling are built to Letter 2531 Priority Response BT 440, 441.

Letter 2531 responses with an IRS received date of 23 days or older must be built into Letter 2531 Priority Response BT 440, 441.

Letter 2531 Priority Response BT 440, 441 can have different IRS received dates assigned to the batch.

To build BT 440, 441:

If a thorough search fails to locate the case or response, take to Lead Clerk.

Cases in Letter 2531 Suspense have an expiration suspense time frame. When the suspense time frame has expired these cases are built to BT 490, 491 to have a Letter 2030 generated.

To build a BT 490, 491:

The tax examiner will update the cases with PC 4520, and generate a Letter 2030.

If a response is received and the IDRS activity indicates the TIN has been assigned to BT 490, 491, pull the case and batch it into the appropriate response batch.

If a response is received and the IDRS activity indicates a notice was prepared for a notice mail out date that has not yet occurred, see IRM 4.119.1.6.6 , Notices Not Mailed for additional instructions.

Cases issued a Letter 2030 based on PC 4500 are updated to IDRS activity CP2030MMDD by the TE who created the Letter 2030.

Cases issued a recomputed Letter 2030 based on PC 4530 are updated to IDRS activity RECOMPMMDD by the TE who created the recomputed Letter 2030.

Cases issued a Letter 2030 after a Letter 2531 based on PC 4520 are updated to IDRS activity FCP30MMDD by the TE who created the Letter 2030.

The cases are filed in CSN order by letter date until a response is received, the notice is returned as undeliverable with a new address, or the suspense time frame expires.

The suspense time frames for Letter 2030 are:

Letter 2030 cases requiring a return request or transcript (additional research) are updated by the TE with IPC 45RR. These cases are suspended in the technical unit and should be monitored by the TE to ensure the requested research is received.

When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document). The TE works and releases the cases.

Cases are moved to Letter 2030 Unit Suspense when:

When the correspondence is received, update the control using IDRS CC: ACTON:

Give the information to the appropriate unit based on IDRS research.

The TE works and releases the cases.

Fully agreed Letter 2030/Recomp notice response cases are built into BT 510, 511.

An Agreed Letter 2030/Recomp Response indicates agreement with the Letter 2030 in its entirety and must meet at least one of the following conditions:

A faxed consent to assess additional tax (Letter 2030, Letter 4550-C or Form 433-D/Form 9465 ) with no taxpayers comments can be accepted. Build these responses into BT 510, 511.

While sorting or building responses that meet agreed criteria, remove all Form 433-D or Form 9465 and send to Collection. See IRM 4.119.1.6.7.2 , Form 433-D or Form 9465 - Installment Agreements, for additional information.

All assessments are input via IDRS.

If research indicates the case has been closed with a BUR Process Code, place the response in the designated area for closed cases.

Build BT 510, 511 using week ending age dates.

To build BT 510, 511:

If a thorough search fails to locate the case or response, take to Lead Clerk.

Disagreed taxpayer responses to Letter 2030/Recomp cases are built to Letter 2030/Recomp Disagreed Response BT 530, 531. The other option for batch assignment for disagreed cases is Letter 2030/Recomp Priority BT 540, 541 for responses 23 Days or Older from the IRS received date. BT 530, 531 is available for request and processing by the technical units.

A disagreed Letter 2030 response does not meet the conditions in IRM 4.119.1.8.15 , Batch Type (BT) 510, 511 (Agreed Response), and is identified by:

Build BT 530, 531 using week ending age dates.

To build BT 530, 531:

If a thorough search fails to locate the case or response, take to Lead Clerk.

Disagreed Letter 2030 responses that are 23 days old or older (from the IRS received date) are classified as Priority Responses.

A Letter 2030 Priority Response batch can have different IRS received dates.

To build BT 540, 541:

If a thorough search fails to locate the case or response, take to Lead Clerk.

Cases in Letter 2030 Suspense have an expiration suspense time frame. When the suspense time frame has expired, these cases are built to BT 590, 591 to have a Statutory Notice of Deficiency generated.

To build a BT 590, 591:

The tax examiner will update the cases with PC 4700, and generate a STAT notice.

If a response is received and the IDRS activity indicates the TIN has been assigned to BT 590, 591, pull the case and batch it into the appropriate response batch.

If a response is received and the IDRS activity indicates a notice was prepared for a notice mail out date that has not yet occurred, see IRM 4.119.1.6.6 , Notices Not Mailed for additional instructions.

When undeliverable Letter 2030/Recomps are identified with a better address, these cases are built into Undeliverable Letter 2030/Recomp BT 620, 621.

BT 620, 621 is worked by the technical units to generate an amended notice.

Cases are classified as Undeliverable when the Post Office returns the Letter 2030/Recomp letter as undeliverable.

See IRM 4.119.1.5.29.2 , Undeliverable Letter 2030 to determine when an undeliverable can be built into BT 620, 621.

To build an undeliverable BT 620, 621:

Select cases for the Letter 2030 Notice Review from the current letter mail out.

Use the chart below to determine the sample size and "skip" interval to use in pulling the cases. To determine the skip interval, divide the total volume by the sample size. Counting every case to identify the sample is not necessary as long as the sampled cases are pulled at regular approximated intervals. Start pulling each week’s sample at a different point in the notice date, i.e. at approximately the 10th case, then the 5th, then the 15th, etc.

To build BT 682:

After the review is completed, check cases against the work unit listing to verify all cases have been returned and cases with errors pulled.

Give cases identified with errors to the BUR Coordinator.

Place case and notice in designated area for reconcile process.

Cases issued a STAT notice based on PC 4700 are updated to IDRS activity STATMMDD by the TE who created the STAT notice.

Cases issued a recomputed Letter 2030 after a STAT based on PC 4750 are updated to IDRS activity RESTATMMDD by the TE who created the STAT notice. These cases are refiled back to the original STAT notice date suspense file.

The cases are filed in CSN order by STAT notice date until a response is received, the notice is returned as undeliverable with a new address, or the suspense time frame expires.

The suspense time frames for Statutory Notices are:

Cases are moved to STAT Unit Suspense when:

When the correspondence is received, update the control using IDRS CC: ACTON:

Give the information to the appropriate unit based on IDRS research.

The TE works and releases the cases.

Cases requiring a return request or transcript (additional research) are updated by the TE with IPC 47RR. These cases are suspended in the technical unit and should be monitored by the TE to ensure the requested research is received.

When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document). The TE works and releases the cases.

All Stat responses are considered high priority work, as the taxpayer has limited time to file a petition with Tax Court.

Fully agreed Statutory Notice responses are built into BT 710, 711. The current PC/IPC must be 4700, 4750, or 47LT.

An Agreed Statutory Notice Response indicates agreement by meeting one of the following conditions:

A faxed consent to assess additional tax Letter 2030 response page, Form 15113 , Letter 4550-C, Form 4089 (Stat Notice) or Form 9465 attached to letter with no taxpayer comments can be accepted. Build these responses into BT 710, 711.

While sorting or building responses that meet agreed criteria, remove all Form 433-D or Form 9465 and send to Collection. See IRM 4.119.1.6.7.2 , Form 433-D or Form 9465 - Installment Agreements, for additional information.

All assessments are input via IDRS.

If research indicates the case has been closed with a BUR Process Code, place the response in the designated area for closed cases.

Build BT 710, 711 using week ending age dates.

To build BT 710, 711:

If a thorough search fails to locate the case or response, take to Lead Clerk.

All Stat responses are considered high priority work, as the taxpayer has limited time to file a petition with Tax Court.

When a Disagreed Response is received for a Statutory notice, the TIN is assigned to BT 730, 731. These batches are ordered and worked by the technical units.

A disagreed Statutory Notice response does not meet the conditions in IRM 4.119.1.8.25 , Batch Type (BT) 710, 711 (Statutory Notice Agreed Responses), and is identified by:

If research indicates the case has been closed with a BUR Process Code, place the response in the designated area for closed cases.

Build BT 730, 731 using week ending age dates.

To build BT 730, 731:

If a thorough search fails to locate the case or response, take to Lead Clerk.

Statutory Notice responses that are 23 days or older (from the IRS received date) are classified as Priority Responses and are built to BT 740, 741.

Statutory Priority Response BT 740, 741 can have different IRS received dates.

To build BT 740, 741:

If a thorough search fails to locate the case or response, take to Lead Clerk.

Cases in STAT suspense have an expiration suspense time frame. When the suspense time frame has expired, these cases are built to Statutory Notice Default BT 790, 791.

All assessments are input via IDRS.

To build a BT 790, 791:

If a response is received and the IDRS activity indicates the TIN has been assigned to BT 790, 791, pull the case and batch it into the appropriate response batch.

If a response is received after the STAT notice has been defaulted, treat case as a Reconsideration (Recon).

Cases with an indication that a response has been received but cannot be located take to Lead Clerk.

These are TIN's/cases where the physical case file cannot be located or cases with a current IDRS activity of 4XLCMMDD. Take to Lead Clerk.

When the case is located, continue processing.

Cases are classified as Undeliverable when the Post Office returns the Letter 3219-B as undeliverable.

See IRM 4.119.1.5.29.3 , Undeliverable Statutory Notices to determine when an undeliverable Letter 3219-B can be built into BT 820, 821.

To build BT 820,821:

Cases identified as meeting disaster criteria are assigned IPC 4XMRDSMMDD. When the disaster date has expired build the applicable cases into BT 83X.

Cases meeting disaster criteria are built into BT 83X as follows:

To build a BT 83X

Cases identified with closing process codes are placed in a designated area for closed suspense.

Correspondence received for closed cases are placed in a designated area to be screened and worked by the Recon SME.

When a case is closed and needs to be reopened it is considered a Recon and is updated on IDRS to BT 940, 941.

Reconsideration cases are worked by a Recon SME.

Local management determines whether Reconsideration Suspense cases are located in the individual tax examining units or in the clerical area.

Reconsideration cases that the TE determines needs additional action are updated to IDRS activity 49TRXXMMDD or 49LTMMDD by the TE.

When a taxpayer response is received, send the information to the appropriate unit.

Local management determines whether Reconsideration Suspense cases are located in the individual tax examining units or in the clerical area.

Reconsideration cases that the TE determines needs additional research are ordered by the TE.

When the requested research or a taxpayer response is received, send the information to the appropriate unit. The location of the unit is shown in the Remarks Field on the Research Document.

Local management determines whether Reconsideration Suspense cases are located in the individual tax examining units or in the clerical area.

When a case is being closed and transferred to another area, (i.e. PC 4100, 4110, 4130, 4140, 4350, 4370, 4380, 4560, 4570, 4580, 4590, 4770, 4780, 4790 and 4800) all case contents must be included and sent. The following can be printed by accessing the Notice Repository Folder, IDRS and or photocopied if in the case file:

Print the case contents if needed.

Associate the printed information with the applicable case and route as appropriate.

Headquarters identifies cases to be worked by the BMF-BUR program and provides the Clerical Function with the related TINs.

Clerks open a control on all cases selected to be worked.

Update TC 925 with Process Code 4030 for each case that is selected to be worked.

Build cases into the appropriate Screening batch. See IRM 4.119.1.8.1 , Batch Type (BT) 310, 311 (Screening Association/Complete Case), or IRM 4.119.1.8.2 , Batch Type (BT) 340, 341 (Priority Screening Batches), for further information.

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Tax examiners assign PC 4110, and 4130 when it is determined the case(s) should be closed and case contents transferred to Campus Examination.

Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Examination.

When the batch truck has been disassembled:

Tax examiners assign PC 4140 when the Examination Operation has determined that potential Fraud exists.

Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Fraud.

When the batch truck has been disassembled:

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Access IDRS CC: TXMODA.

Close the control and update the activity using IDRS CC: ACTON accordingly CXX,PC4150,C.

Write PC 4150 and SEID on the case folder and DCI.

When the batch truck is disassembled:

Tax examiners assign PC 4160 to cases that Headquarters has identified as cases not to be worked.

This process code is only used at the direction of Headquarters.

Access IDRS CC: TXMODA.

If closing the case 4160, input TC 925 Process Code 4160 on IDRS using CC: REQ77/FRM77.

Close the control and update the activity using IDRS CC: ACTON accordingly CXX,PC4160,C.

When the batch truck is disassembled:

Tax examiners assign PC 4170 to cases that Headquarters has identified as having some type of associated program problem. The cases are not worked.

This process code is only used at the direction of Headquarters.

Access IDRS CC: TXMODA.

Close the control and update the activity using IDRS CC: ACTON accordingly CXX,PC4170,C.

When the batch truck is disassembled:

Tax examiners assign PC's 4210, 4220, 4240, 4260 or 4290 when the discrepancy has been resolved before a letter is issued.

If closing the case 4290, input TC 925 Process Code 4290 on IDRS using CC: REQ77/FRM77.

Write PC 4290 and SEID on the case folder and DCI if applicable.

When the batch truck is disassembled:

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The BUR Coordinator provides clerical with a listing of cases requesting clerical to input PC 4270.

Access IDRS CC: TXMODA.

Close the control and update the activity using IDRS CC: ACTON accordingly CXX,PC4270,C.

When the batch truck has been disassembled:

Tax examiners assign PC 4300/4305 when it has been determined that a Letter 2531/Amended Letter 2531 should be issued.

When the batch truck has been disassembled:

Tax Examiners or clerical will update the IDRS activity, case folder, and DCI with PC 4310 to indicate the prior Letter 2531 was not mailed.

Tax Examiners or clerical will update the IDRS activity, folder, and DCI with PC 4320 to indicate the prior Letter 2030 was not mailed after the Letter 2531.

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When the batch truck has been disassembled:

Tax examiners assigns PC 4350 and 4380 when it has been determined the case(s) should be closed and the case contents transferred to Campus Examination.

If the TE inputs an assessment, a manual assessment record is created.

Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Examination.

When the batch truck has been disassembled:

Tax examiners assign PC 4370 when the Examination Operation has determined that potential Fraud exists.

Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Fraud.

When the batch truck has been disassembled:

Tax examiners assign PC 4400, 4420, 4440 and 4460 when the taxpayer response to a Letter 2531 resolves the discrepancy.

When the TE inputs an assessment a manual assessment record is created.

When the batch truck has been disassembled:

Tax examiners assign PC 4470 when taxpayer's amended return has been accepted in response to a Letter 2531.

A manual assessment record is created on cases closed with PC 4470.

When the batch truck has been disassembled:

Tax examiners assign PC 4500 when it has been determined that the case requires a Letter 2030.

When the batch truck has been disassembled:

Tax examiners assign PC 4505 when it has been determined that the case requires an Amended Letter 2030.

When the batch truck has been disassembled:

Tax Examiners or clerical will update the IDRS activity, folder, and DCI with PC 4510 to indicate the prior Letter 2030 was not mailed.

Tax examiners assign PC 4520 or 4525 when it has been determined from the taxpayer's Letter 2531 response that a Letter 2030 is now required.

When the batch truck has been disassembled:

Tax examiners assign PC 4530 or 4535 to cases when it has been determined that a Recomputed Letter 2030 or Amended Recomputed Letter 2030 should be issued. This determination is based on an evaluation of the taxpayer's Letter 2030 response.

When the batch truck has been disassembled:

Tax Examiners or clerical will update the IDRS activity, folder, and DCI with PC 4540 to indicate the prior amended/recomputed Letter 2030 was not mailed.

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When the batch truck has been disassembled:

Tax examiners assigns PC 4560, 4570 and 4590 when it has been determined that the case should be closed and the case contents transferred to Campus Examination.

If the TE inputs an assessment, a manual assessment record is created.

Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Examination.

When the batch truck has been disassembled:

Tax examiners assign PC 4580 when the Examination Operation has determined that potential Fraud exists.

Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Fraud.

When the batch truck has been disassembled:

Tax examiners assign PC's 4600, 4610, 4630 and 4660 when the discrepancy is resolved using the response submitted by the taxpayer.

When the TE inputs an assessment a manual assessment record is created.

When the batch truck has been disassembled:

Tax examiners assign PC 4670 when the taxpayer is in full agreement with the Letter 2030.

When the TE inputs an assessment a manual assessment record is created.

When the batch truck has been disassembled:

Tax examiners assign PC 4675 when the case can be closed as agreed to revised tax (partially agreed).

TE's will send Letter 4551-C to the taxpayer when closing the case.

When the TE inputs an assessment (TC 29X), a manual assessment record is created.

When the batch truck has been disassembled:

Tax examiners assign PC 4680 when there is no change to tax and an adjustment to prepayment credits (Withholding) is needed.

A manual assessment record will be completed by the tax examiners when PC 4680 is assigned.

When the batch truck has been disassembled:

Tax examiners assign PC 4700 when it has been determined a Statutory Notice of Deficiency is required.

When the batch truck has been disassembled:

TE's input PC 4705 and prepare a new STAT notice when it has been determined a new address is present.

When the batch truck has been disassembled:

Tax Examiners or clerical will update the IDRS activity, folder, and DCI with PC 4710 to indicate the prior STAT notice was not mailed.

Tax examiners assign PC 4730 when a case has an incorrect Statutory Notice, or a Statutory Notice was issued in error.

Tax examiners assign PC 4750 when it has been determined from the taxpayer's Statutory Notice response that a Recomputed Letter 2030 should be issued.

When the batch truck has been disassembled:

Tax examiners assign PC 4755 when it has been determined from the taxpayer's recomputed Statutory Notice response that an Amended Recomputed Letter 2030 should be issued.

When the batch truck has been disassembled:

Tax Examiners or clerical will update the IDRS activity, folder, and DCI with PC 4760 to indicate the prior recomputation Letter 2030 (PC 4750) was not mailed.

Tax examiners assign PC 4770 when the Examination Operation has determined that potential Fraud exists.

Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Fraud.

When the batch truck has been disassembled:

Tax examiners assign PC 4780 and 4790 when it has been determined that the case(s) should be closed and the case contents transferred to Campus Examination.

If the TE inputs an assessment, a manual assessment record is created.

Based on the PC assignment, the case contents need to be printed and assembled with the case for routing to Examination.

When the batch truck has been disassembled:

Tax examiners assign PC 4800 when the taxpayer has received a Statutory Notice and has petitioned the Tax Court to dispute the notice.

Input TC 925 Process Code 4800 on IDRS using CC: REQ77/FRM77.

Access IDRS CC: TXMODA.

Close the control and update the activity using IDRS CC: ACTON accordingly CXX,PC4800,C.

Write PC 4800 and SEID on the case folder and DCI.

When the batch truck has been disassembled:

Follow the procedures for cases Docketed by the U.S. Tax Court in IRM 4.119.1.5.10 , Docketed Appeals Cases.

Tax examiners assign PC 4810, 4820, 4830 when the case discrepancy has been resolved using the taxpayer response to the Statutory Notice.

When the TE inputs an assessment a manual assessment record is created.

When the batch truck has been disassembled:

Tax examiners assign PC 4840 to cases when the suspense period for Statutory Notice cases has expired and the taxpayer does not respond.

When the TE inputs an assessment, a manual assessment record is created.

When the batch truck has been disassembled:

Tax examiners assign PC 4850 when the suspense period for Statutory Notice cases has expired and, one of the following conditions is met:

When the TE inputs an assessment, a manual assessment record is created.

When the batch truck has been disassembled:

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When the batch truck has been disassembled:

Tax Examiners assign PC 4870 when the taxpayer is in full agreement with the Statutory Notice.

When the TE inputs an assessment a manual assessment record is created.

When the batch truck has been disassembled:

Tax examiners assign PC 4875 when the case can be closed as agreed to revised tax (partially agreed).

TE's will send Letter 4551-C to the taxpayer when closing the case.

When the TE inputs an assessment (TC 29X), a manual assessment record is created.

When the batch truck has been disassembled:

Tax examiners assign PC 4880 when there is no change to tax and an adjustment to prepayment credits (Withholding) is needed.

A manual assessment record will be completed by the tax examiners when PC 4880 is assigned.

When the batch truck has been disassembled:

Tax examiners assign PC 4890 when it has been determined an assessment is not necessary for a case, and the case should be transferred to another function (e.g., referral to another area).

The TE indicates where the case should be routed.

Place the folder back in the closure suspense files in CSN order.

Tax Examiners assign PC 4900 when it has been determined that a full abatement of the BUR assessment is required.

When the TE inputs an assessment (TC 291), a manual assessment record is created.

When the batch truck has been disassembled:

Tax Examiners assign PC 4910 when it has been determined that a partial adjustment to the BUR assessment is required.

When the TE inputs an assessment (TC 291), a manual assessment record is created.

When the batch truck has been disassembled:

Tax Examiners assign PC 4920 when it has been determined that no change to the BUR assessment should be made.

When the batch truck has been disassembled:

Tax examiners assign PC 4930 or 4940 when it has been determined the reconsideration case is a request for general information only or the issue needs to be referred to another area.

Tax examiners assign IPC 41CR when Coordinators assistance is needed to determine if cases meet CAT-A criteria during screening phase.

TE's will maintain these cases in their unit inventory.

Tax examiners assign IPC 41MR when cases require technical assistance to continue processing the case during screening phase.

Tax examiners assign IPC 41RR when additional research is requested during the screening phase.

The research the TE requested is ordered by the TE.

When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document). The TE works and releases the cases.

Tax examiners assign IPC 41WP (Wrong Pull) and write "41WP" on the Form 4251. This IPC is assigned to cases when the FRC pulled the wrong DLN.

Take the following action for cases with IPC 41WP:

If return is received, associate with the folder. Update the control using IDRS CC: TXMODA and ACTON accordingly CXX,31XWPMMDD,A,MISC and give to the assigned TE.

If return is NOT received within the 60 days, update the DCI and folder with SEID and PC 4290. Update the control using IDRS CC: TXMODA and ACTON accordingly CXX,PC4290,C.

Tax examiners assign IPC 43CR when Coordinators assistance is needed to determine if cases meet CAT-A criteria during the Letter 2531 phase.

TE's will maintain these cases in their unit inventory.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,4XXRESP,A,BUR1→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax examiner assigns IPC 43LT when it has been determined Letter 2531 cases require additional contact with the taxpayer. The TE generates a Correspondex letter to the taxpayer.

TE's maintain these cases in their unit inventory.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,4XXRESP,A,BUR1→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax examiners assign IPC 43MR when Letter 2531 cases with no response require technical assistance for processing.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,4XXRESP,A,BUR1→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax examiners assign IPC 43PH when it has been determined that a Letter 2531 case requires additional taxpayer contact. They can contact the taxpayer by telephone or by sending a letter.

TE's maintain these cases in their unit inventory.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,4XXRESP,A,BUR1→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax Examiners assign IPC 43RR when additional research is requested for a Letter 2531 case.

The research the TE requested is ordered by the TE using IDRS CC: ESTAB.

When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document).

Tax examiners assign IPC 43TR when Letter 2531 cases with a response require technical assistance for processing.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,4XXRESP,A,BUR1→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Clerks and tax examiners will assign IPC 43UD when mail is returned as undeliverable by the postal service and certain conditions are present.

See IRM 4.119.1.5.29.1 , Undeliverable Letter 2531, for further instructions.

Tax examiners assign IPC 45CR when Coordinators assistance is needed to determine if cases meet CAT-A criteria during the Letter 2030 phase.

TE's will maintain these cases in their unit inventory.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,5XXRESP,A,BUR0→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax examiners assign IPC 45EX to grant extensions for the taxpayer to respond to a Letter 2030.

This IPC extends the Letter 2030 suspense time frame. Move the case to the extension suspense wall.

The cases are held on the extension suspense wall until a response is received or the extension time frame has expired.

Tax examiners assign IPC 45LT when it has been determined Letter 2030 cases require additional contact with the taxpayer. The TE generates a letter to the taxpayer.

TE's maintain these cases in their unit inventory.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,5XXRESP,A,BUR0→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax examiners assign IPC 45MR when Letter 2030 cases with no response require technical assistance for processing.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,5XXRESP,A,BUR0→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax examiners assign IPC 45PH when it has been determined that a Letter 2030 case requires additional taxpayer contact, they can contact the taxpayer by telephone or by sending a manual letter.

TE's maintain these cases in their unit inventory.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,5XXRESP,A,BUR0→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax Examiners assign IPC 45RR when additional research is requested for a case in the Letter 2030 phase.

The research the TE requested is ordered by the TE.

When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document).

Tax examiners assign IPC 45TR when Letter 2030 cases with a response require technical assistance for processing.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,5XXRESP,A,BUR0→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Clerks and tax examiners will assign IPC 43UD when mail is returned as undeliverable by the postal service and certain conditions are present.

See IRM 4.119.1.5.29.2 , Undeliverable Letter 2030 for additional instructions.

Tax examiners assign IPC 47CR when Coordinators assistance is needed to determine if cases meet CAT-A criteria during the Stat Notice phase.

TE's will maintain these cases in their unit inventory.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,7XXRESP,A,BURS→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax examiners assign IPC 47LT when it has been determined a Statutory Notice case requires additional contact with the taxpayer. The TE generates a Correspondex letter to the taxpayer.

When the batch truck has been disassembled, refile the case back to the original mail out suspense files in CSN order.

Tax Examiners assign IPC 47MR to Statutory Notice cases with no response that require technical assistance for processing.

If new correspondence is received, update the control using IDRS CC: TXMODA and ACTON accordingly CXX,7XXRESP,A,BURS→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax examiners assign IPC 47PH when it has been determined a Stat case requires additional taxpayer contact, they can contact the taxpayer by telephone or by sending a Correspondex letter.

TE's maintain these cases in their unit inventory.

If new correspondence is received, update IDRS CC: TXMODA and ACTONCXX,7XXRESP,A,BURS→,MMDDYYYY.

Give correspondence to the appropriate unit or TE based on IDRS activity.

Tax examiners assign IPC 47RR when additional research is requested for a case in the Statutory Notice phase.

The research the TE requested is ordered by the TE.

When the research is received, give the information to the appropriate unit (shown in the "Remarks" field on the research document).

Tax Examiners assign IPC 47TR to Statutory Notice cases with a response that require technical assistance for processing.

If new correspondence is received, update IDRS CC: TXMODA and ACTONCXX,7XXRESP,A,BURS→,MMDDYYYY.