IRS Centralized Storage Overview (Field Examination)

4.1.6.13  (10-24-2006)
Centralized Storage Overview (Field Examination)

  1. Centralized Storage is an unassigned inventory housed in the Centralized Files and Scheduling Unit at the campus. This unit is part of Examination, Classification Department in Compliance.

  2. The concept for Centralized Storage differs from the centralized scheduling of office examination returns in that this phase includes only the storage of selected unassigned field individual returns, corporate returns through activity code 217, partnership returns, Form 1120S returns and fiduciary returns. Applications have been developed to distinguish between examination potential and grade level of cases to be maintained in Centralized Storage.

  3. Once the inventory information for returns held in Centralized Storage is obtained, the computer sorts the inventory in the following sequence:

    1. Area Office (AO)

    2. Post of Duty (POD)

    3. Employee Group Code

    4. Activity Code

    5. Priority Code

    6. Statute Year

    7. Discriminant Function (DIF) Score

    8. Statute Date

    9. Tax Year

  4. The sort sequence is the computer process that decides the placement in the file for each return. The objective of the sorting is to provide the Areas with the returns most in need of examination.


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