IRS Joint Return — Separate Petitions

8.4.1.17  (10-26-2007)
Joint Return — Separate Petitions

  1. If the notice of deficiency is issued to both a husband and wife who filed a joint return and each files a separate petition with the U.S. Tax Court, each docket number is a separate work unit number. Follow the procedures in the following subsections to establish the returns on ACDS.

8.4.1.17.1  (10-26-2007)
Card the Primary TIN of a Joint Return when Taxpayers File Separate Petitions

  1. When one notice of deficiency is issued to both a husband and wife and each files a separate petition, each docket number is a separate work unit number.

  2. Establish a work unit for the primary TIN of a joint return on the case inventory screen. This is a related case record. Follow normal ACDS procedures and follow the additional instructions described below:

    1. TPName — Enter the name of the taxpayer with the primary TIN on the joint return.

    2. Address — Enter the address of the taxpayer with the primary TIN on the joint return.

    3. TIN — Enter the primary TIN of the joint return.

    4. MFT — Enter MFT 31.

    5. DKTNO — Enter the docket number as it appears on the petition or Docket List.

    6. KEYTP — Enter the name of the joint return.

    7. KEYTIN — Enter the primary TIN of the joint return.

    8. NOTES — Enter "Taxpayers Filed Separate Petitions - Related DKTNO (enter the docket number of the other spouse)" .

  3. On the case return information screen, follow the normal ACDS procedures except for the following:

    1. AIMS Indicator — Enter E since the individual taxpayer is not controlled on AIMS.

    2. Statute Date — Leave blank.

    3. Statute Code — Enter DOCKT.

    4. PropdTax and PropdPen — Leave blank.

    5. Duplication — Leave blank.

8.4.1.17.2  (10-26-2007)
Carding the Joint Return when Taxpayers File Separate Petitions

  1. Establish a separate record for the joint return using the same work unit number as the primary TIN key case This record is the key case record. On the case inventory screen follow normal ACDS procedures and follow the additional instructions described below:

    1. REQAPPLS — Enter the date the petition was filed for the primary taxpayer of the joint return.

    2. DKTNO — Enter the docket number as it appears on the petition or Docket List.

    3. KEYTP — Leave blank.

    4. KEYTIN — Enter the secondary taxpayer's TIN for cross referencing.

    5. NOTES — Enter "Taxpayers Filed Separate Petitions - Related DKTNO (enter the docket number of the other spouse)" .

  2. On the case return information screen, follow normal ACDS procedures except for the following:

    1. Statute Date — Leave blank.

    2. Statute Code — Enter N/A.

    3. Proposed Def/O/A (Tax and/or (Pen)) — Enter the tax deficiency and penalty(s) for each year as they appear on the statutory notice.

    4. Duplication — Leave blank.

8.4.1.17.3  (10-26-2007)
Card the Secondary TIN when Taxpayers File Separate Petitions

  1. Establish a separate record with a new work unit number for the secondary TIN of a joint return. On the case inventory screen follow normal ACDS procedures and follow the additional instructions described below:

    1. TPName — Enter the name of the taxpayer with the secondary TIN on the joint return.

    2. Address — Enter the address of the taxpayer with the secondary TIN on the joint return.

    3. TIN — Enter the secondary TIN of the joint return.

    4. MFT — Enter MFT 31.

    5. REQAPPLS — Enter the date of the petition of the secondary taxpayer.

    6. DKTNO — Enter the docket number as it appears on the petition or Docket List.

    7. KEYTIN — Enter the primary TIN of the joint return for cross referencing.

    8. NOTES — Enter "Taxpayers Filed Separate Petitions - Related DKTNO (enter the docket number of the other spouse)" .

  2. On the case return information screen, follow normal ACDS procedures except for the following:

    1. AIMS Indicator — Enter E since the individual taxpayer is not controlled on AIMS.

    2. Statute Date — Leave blank.

    3. Statute Code — Enter DOCKT.

    4. PropdTax and PropdPen — Leave blank.

    5. Duplication — Leave blank.

8.4.1.17.4  (10-26-2007)
Premature Assessments and Command Code AMSTUR

  1. If the AIMS account for a docketed tax period is in Status 90 because the Compliance function processed an assessment before being notified a petition was filed, contact Case Processing who is responsible for this action. IRM 4.14.1.21.3 outlines their process.

  2. Premature assessments need to be abated. Secure a transcript or TXMOD, prepare and process Form 3870, Request for Adjustment, using Priority Code 2, Hold Code 2 and annotating in Item 11, priority abatement needed


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