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 Service 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 he/she has 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).

When Part II of the Form 2848 contains a Level H or Level I designation, see IRM 21.3.7.5.6, Unenrolled Return Preparer (Level H ) and Registered Tax Return Preparer (Level I ) Representative Research, Rejections and Processing, for research requirements.

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 his/her CAF number available, request his/her 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 him/her that you will mail the CAF number to the POA address of record. Use the IAT Letter tool to send Letter 1727C," Power of Attorney Representative Number." .

If the caller states that his/her CAF number is lost, advise him/her that you will mail the CAF number to the third party address of record.

See IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File CAF, to research:

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

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) should 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 and mail the acknowledgment copy back to the originator within 7 business days.

Maintain copy of Form 3210.

Follow procedures in IRM 21.7.7.4.27, Discovered Remittance Guidelines, and IRM 3.8.46.1, Discovered Remittances, for any discovered remittance.

Sort work into the following categories:

The batch slip must identify the type of work in the folder, the volume, the received date, and the initials of the clerk who batched it.

Enter the batches on the inventory spreadsheet according to the category and use the next available batch number.

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 , Command Code ACTON.

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

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

All work completed electronically will be received as classified waste and source documents. Only classified waste (CW) should be forwarded to Program Analysis System (PAS).

Re-routes and Employee Source Document Folders are considered completed work.

Employee Source Document Folders will be routed to files with a Form 3210.

Cases with a statute transmittal will be hand carried to the Statutes unit; secure signature of the recipient.

Cases to be routed outside the Campus will be routed using a Form 3210 and a Form 9814. All interoffice re-routes should be distributed using a local routing slip.

Monitor suspense files to ensure acknowledgement is received per IRM 3.13.62.7.2. If no reply is received within 20 work days contact the receiving office and notate the follow-up on the form. Additional information in preparing the form can be found in IRM 3.13.62.7.1, Form 3210 Document Transmittal.

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

Check IDRS to verify 914 controls have been input, they may be in pending status (914 controls are opened on every module under a Criminal Investigation control with a -Z freeze). If there are any open modules on IDRS not included on the memorandum or that do not have a -Z freeze, reject the case back to the originator for resolution

If the ASED and/or CSED is within twelve (12) months and the revenue officer did not address the CI issue and/or secure a memo, reject the case back to the originating revenue officer for resolution. Form 10498-C,Intent to Commence Civil Action - Statute Protection for Assessment of Trust Fund Recovery Penalty or Form 10498-D,Intent to Commence or Continue Civil Action - Collection Statute Protection can be included in the file to address the statute issue. IRM 5.4.13.3.1.1 below and IRM 25.1.8.7, Coordination with Criminal Investigation, for more information.

The revenue officer should have performed a collection risk analysis prior to transferring the case. If the risk analysis was not performed close the NF-OI and reject the case back to the originating revenue officer for resolution.

For all of the modules in status 26, (revenue officer assignment) civil enforcement is suspended and CCP must:

If no paper case file is received from the revenue officer, create a physical file associating any paper documents received. Label the file with the taxpayers name and TIN. Document in the ICS history whether a paper case was received or not.

To ensure the case is properly prepared for monitoring:

Document the following information on ICS:

Schedule follow-ups for the following issues:

CCP will monitor balance due and delinquent return cases. A TC 914 should appear on all modules showing a delinquency before the case is transferred.

ASED Monitoring - The Assessment Statute Expiration Date (ASED) is the statutory date by which the Trust Fund Recovery Penalty (TFRP) must be assessed or proposed via L1153. The TFRP ASED date is calculated by adding three (3) years to the succeeding April 15th of the due date of the return or three (3) years from the date the return is filed; whichever is later. The only accounts subject to TFRP are BMF liabilities for any trust fund taxes, Forms 720, 941, 943, and 944. and

CSED Monitoring - The Collection Statute Expiration Date (CSED) is the 10 year statutory period of collection that begins from the date of assessment (for example, TC 150, 240, or most recent TC 290 or 300 with a dollar amount). The CSED for each module appears on the upper left hand side of TXMOD. Modules can have more than one CSED. Check IMFOL and BMFOL, if additional transactions indicate the CSED was suspended. See IRM 25.6.1.12,Collection Statute Expiration Date (CSED), for more information on determining CSED's.

Monitor ASED/CSED's monthly. Pull a CCP Statute Report via ICS Reports menu. If an ASED/CSED is set to expire, issue a systemic OI to the field. ICS will set an initial follow up date for 45 days for the revenue officer to respond with their preliminary research. The follow up time may change depending on the number of months until the ASED expires. Sufficient time needs to be given to the revenue officer to perform their investigation.

Two Year Risk Analysis Review - All cases must have a 24 month review by a revenue officer to make a collection risk analysis determination to continue to suspend or pursue collection activity. Schedule the two year follow-up for a risk analysis. Send an OI to the revenue officer (RO) for risk analysis determination. Refer the RO to IRM 25.1.8.7,Coordination with Criminal Investigation, if there are concerns.

If subsequent modules open on the account with no TC 914 controls, issue a systemic OI to the last revenue officer assigned to the account or to the group manager responsible for the zip code per the ICS parameter tables, for contact with the special agent to advise them of the new module(s) not protected with the 914 control. Within 45 days of issuing an OI, the revenue officer is required to contact and resolve the additional periods or secure a memo from CI. The revenue officer can extend this time frame for an additional 45 days. If the account is not resolved within the 90 day extension period, close the NF-OI and return the case to the originating revenue officer or the group manager responsible for the zip code on the case.

Non Master File (NMF) Cases - CI cases with 914 controls that are NMF require a TC 470, CC 90 to move the module into ST 89 (in lieu of ST 91) for monitoring. This action is completed via a Form 3177 and is sent or faxed to the CSC campus. The ST 89 will remain on the module as long as the TC 914 control is open. The Form 3177 should include a history that can be placed on the NMF case.

Cases will be closed for the following reasons:

When the case meets one of the above criteria:

If an ATAT case is transferred to CCP for monitoring, special instructions must be provided to CCP to ensure that any OIs issued by CCP are issued to the referring ATAT revenue officer, or the appropriate Collection ATAT coordinator if the ATAT revenue officer is no longer assigned to the case. Refer to IRM 5.1.5.13.2.

If the following cases are 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 the Junior unit in Philadelphia, or in a box in one of the 17 Federal Record Centers (FRC), Exhibit 5.4.13-2, or in the hands of another agency such as GAO.

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

Cases are shipped to the Federal Records Center when the three month holding time has expired. This process is called "accessioning " .

CNC and Mixed boxes are shipped separately.

Request accession numbers for each type through Facilities using a SF 135 (Standard Form).

Enter accession numbers on each box. Example: 4 of 10.

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 SF135 through Facilities with location numbers after they have completed the accessioning process.

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 OF11"Request for Closed Case Form" .

Cases closed subsequent to May 2010, 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.

Cases closed prior to May 2010, could reside on 30 different databases. Research IDRS to determine where the case was closed, if the requestor can not provide the information.

Research the appropriate database to locate the requested case. See Exhibit 5.4.13-1and See Exhibit 5.4.13-2, for a listing of available databases.

To retrieve cases from a Federal Records Center (FRC), prepare a Form OF11 (Optional Form) and send the request to the FRC. 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).

ICS will randomly select closed FC cases from each Area. Pull the NQRS list, weekly, from the ICS system to identify 30 cases for the review..

Research the Junior System using the Search Menu to locate the cases to pull.

Locate and pull the cases files on the list. If the same TIN indicates there are more than one case record, pull all case files. Notate the Box Number, Name Control and Month/Year on the listing.

Pull the cases and prepare a contents list using the Junior System, Input Menu. The Junior System will systemically update in the ship to box as "70 QAD OAK" .

Prepare a Form 3210 and Form 9814 for each box. Ship the cases to NQRS area analyst, listing each TIN and Name Control.

When cases are returned from NQRS, update the Junior System and re-file the cases in the appropriate box.