Purpose: This transmits revised IRM 2.4.38, IDRS Terminal Input, Command Code CSEDR

Audience: All IRS business units

Program Owner: Accounts Services Branch, which is under the Director, Internal Management

Primary Stakeholders: Taxpayer Services (TS), Large Business and International (LB&I), Small Business Self Employed (SB/SE), and Tax Exempt and Government Entities (TE/GE)

Program Goals: This IRM provides the fundamental knowledge and procedural guidance to allow a user to mark a tax module if all its Collection Statue Expiration Dates (CSEDs) are satisfied or protected

This command code is used to set an indicator within a tax module to note that the CSEDs have been reviewed and are satisfied or protected. CC TXMOD must precede this request in order to reference the CSEDs to verify that the earliest module CSED has not been changed since the last DAIP or DIAL print. If it has been updated there is no need for CC CSEDR to be used. The CSED from the DAIP/DIAL listing is required input to CC CSEDR to confirm this research has been done. (CSEDR may be preceded by itself in cases of error response.)

CC CSEDR uses TIN and FILE SOURCE, MFT, TAX PERIOD, and Name control information from CC TXMOD. Attempts to change these fields on CC CSEDR will be ignored. CSED and a CSED RO REVIEW indicator are input to complete a request. (CSED RO REVIEW is an optional indicator: if left blank, the indicator will be set to mark the CSEDs as reviewed). When a request results in a valid response, CC CSEDR has updated the Basic Entity record to denote activity, set the CSED Review indicator on the requested tax module, and generated a history item for the Action History record.

Input request screen is redisplayed including line 1 information from CC TXMOD, with one of the following on line 13.

The TDA portion of the DIAL provides employees of the district office with the information on TDA cases assigned to the Collection function. The DIAL processing includes analyzing TIF accounts for certain conditions (such as a CSED about to expire, cases open for a long time, or an ASED notice to be issued), and summarizes the account on the listing. The DIAL is regularly printed once a month. Only paper TDA and TDI cases will appear on the monthly listing.

Cases in statuses other than paper TDA are included on the DAIP listing during the quarterly cycles. Both DIAL and DAIP listings may also be requested at any time in order to provide various inventory reports of TDA cases or by particular status and district office.

CC CSEDR sets an indicator that is displayed on the DAIP and DIAL beside a CSED to mark the CSED as protected or satisfied.

Whenever CC CSEDR is input and has a valid response, a history item will be generated for the ACTION-HIST record. This item will consist of an action date, employee number, source code denoting this command code (S) and a literal determined by the action taken (CSEDREVIEW or CSEDERROR.)

Error responses — If an error is present, the appropriate message will be displayed on line 13 inverse video. The invalid elements can be corrected and request re-entered. CC.

Valid response — ‘REQUEST COMPLETED ’ on line 13