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4.1.6.3
(10-24-2006)
Centralized Scheduling Overview (Office Examination)
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After selection for office examination in the centralized classification
function, returns are moved to the CFSU for perfection of the
Form 6754, and storage until scheduled for examination by the Area.
The Form 6754 is perfected by a process known as hash totaling. Form 6754, when perfected, are batched to the Distributed
Input System (DIS) for transcription. As a result of transcription, selected
issues and taxpayer information from each return are used to establish the
return on the Centralized Scheduling Database (CSDB). Returns are filed on
the shelves in ascending AIMS serial number sequence.
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Each weekend, inventories are updated, returns are scheduled, reports
are generated, and the CSDB is matched against AIMS to identify:
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Related returns
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Address changes
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Freeze conditions
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Discrepancies between CSDB and AIMS data.
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At least three to four weeks prior to a taxpayer’s appointment,
the PSP Territory Manager, using command code CSORD will place the weekly
orders. Orders can usually be placed Wednesday through Friday via the IDRS
real-time system. For returns classified as "Interview" on
Form 6754, taxpayer contact letters and master appointment schedules
may be generated and sent to the CFSU for processing. The system will schedule
the highest DIF scored returns first, giving priority to the earliest tax
year for the requested activity code. Master appointment schedules and returns
are mailed by the CFSU to the Areas.
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If generated, the appointment letter is mailed to the taxpayer at least
14 days prior to the first appointment of the week.
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At the request of the Area, the appointment letter can be kept in the
return file rather than mailed to the taxpayer.
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At the request of the Area a taxpayer call back letter can be kept in
the return file rather than mailed to the taxpayer
4.1.6.3.1
(10-24-2006)
Returns Added to the CSDB
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Returns added to the CSDB are automatically updated on AIMS to status
08, organization code 2050. This is an exclusive employee group code assigned
to Centralized Files and Scheduling. Status 08 indicates that the return has
been selected but not yet assigned to a group.
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Related returns: For Centralized Files and Scheduling purposes, a related
return is defined as another tax year of the taxpayer in an open status of
10 or 12 on AIMS. The objective of identifying related returns through CF&S
processing is to eliminate simultaneous examinations. When a return is identified,
the CFSU will update it to status 10 and the employee group code of the related
return, and forward it to the group working the return assigned in status
10 or 12. The PSP Territory Manager may issue instructions requesting that
the CFSU not forward related returns to the Area. This may occur, for example,
with training or specialized groups. In these situations, the related year(s)
will be forced onto the CSDB by the CFSU.
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Primary and Multiple Returns: The terms "primary"
and "multiple"
apply when more than one year’s return for
a taxpayer is located on the CSDB.
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If both returns of the taxpayer are regular DIF
returns, the primary record will be the oldest tax year. The most current
tax year becomes the multiple record. The primary return will be the one scheduled
for appointment, but both returns will be sent to the group.
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In the event the primary return is surveyed or deleted
from the database, the multiple return will become the primary return.
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