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8.2.2.15
(10-24-2007)
Defaulted Statutory Notices
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When the case is processed for assessment (defaulted statutory notice) systematically check CATS and DIMS to determine if
a petition was filed. Compare this information with the Statutory Notice of Deficiency Report generated from ACDS (or search
for the name directly on ACDS).
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Check the SN listing for any case where Appeals issued the notice of deficiency. Also check for any case on which Appeals
accepted jurisdiction from Compliance during the 90-day period.
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If these cases do not appear on the Docket List during the suspense period, close the case.
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When the 120 or 180-day period expires in these cases, assess the deficiency by default if the taxpayer has not filed a petition
with the United States Tax Court. A defaulted case is a case where a party fails to plead or otherwise proceed with the case
as provided by the Tax Court Rules of Practice and Procedure, and the Tax Court enters a decision against the defaulting party.
A decision rendered upon a default operates as an adjudication on the merits.
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After a reasonable amount of time, usually 120 days from the issuance of the notice, a case that does not appear on the Docket
List is considered defaulted.
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Update ACDS using general closing instructions. In addition input the following:
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CLOSINGCD - 05
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ACTION - ACKCLS
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STATDATE - newly computed statute date (See IRM Exhibit 8.20.7-1)
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RevsdTax/Pen/Claim - enter the amounts from the notice of deficiency
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SN defaulted - Y = a 90 day letter was issued. Entry to reflect date assessed is required.
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Prepare Form 5403 for assessment.
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Update the statute date on AIMS.
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