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4.1.25.4
(07-01-2007)
International Feature Returns
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International Examiners (IEs) are the only Specialists that work both referrals and control primary corporate and partnership
returns ( e.g. Forms 1120 and 1065). Traditionally, many International groups relied on CIC referrals for the bulk of their
work. LMSB is shifting more and more resources away from the CIC program, so International Examiners have started to work
more Industry Case referrals and control their own inventories.
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As a result, International Case Managers require an efficient routing system that ensures they receive all mandatory referrals
and an inventory system that can track both their referrals and control inventories.
4.1.25.4.1
(07-01-2007)
Sources of International Work
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Sources of International Work include:
4.1.25.4.1.1
(07-01-2007)
LWIS Returns with an International Feature
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PSPs can filter the LMSB Workload Image System (LWIS) for returns with a "Foreign Indicator"
to select inventory for an IE Team. Next Best Case (NBC) will soon automatically request the International feature return
in the highest quantile according to DAS.
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Because the select rate by IEs of these returns is much lower than a typical domestic group, the IE Group Manager should coordinate
with his domestic counterparts before surveying the returns without International issues. Moreover, the IE Manager and the
IE should conduct a risk analysis of the selected return and work both the significant International and Domestic issues.
4.1.25.4.1.2
(07-01-2007)
Mandatory Referrals
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Specialist Referral System (SRS) is an automatic router system that creates referrals for all International Feature returns
anytime a return is updated to status 10 and sends them to the proper International Referral Recipient (IRR). It generally
takes less than one week for a return to be selected through LWIS and updated to status 10 from status 08.
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There may be returns that have special characteristics, (i.e. freeze codes or special classifications) and these returns may
never reach status 10.
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The auto referral system is bypassed if a case has an open year and the group orders additional years. The return is automatically
shipped to the group. These returns require a manual referral using SRS.
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The IRR or IE manager will assign the return to an IE in their group or transfer the referral to the proper group for assignment.
The IRR or IE manager may also reject the return. Either accepted or rejected, the IE manager or his/her designee will contact
the domestic manager about the outlook of the review. The assigned IE then contacts the domestic agent and arranges to either
receive a copy of the return or view the LIN Link and performs a pre-audit analysis on the International features
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Duplicate referrals are an issue on SRS because there is a one week lag before the auto referral process uploads the status
10 returns into SRS. This time lag allows the requestor to go to SRS and add the international referral, resulting in a duplicate
referral on the system. The fix here is to wait before requesting specialists or to request them and bypass international
by answering "No"
to all of the mandatory questions.
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All other referrals from SBSE, TEGE, etc. must be completed manually using SRS.
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