| AIMS Control - Open |
Transfer to Campus or Local office with open AIMS control based on AIMS Assignee Code. Refer to Employee Group Contact List,
under Contacts, on the AIMS Web Site at: http://sbse.web.irs.gov/AIMS
|
| Appeals Issues |
|
| Reopen Appeals considerations (computations/other errors) per Policy Statement P-8-50 |
Taxpayer’s Local office |
| Collection/Examination Appeals requests |
Taxpayer’s Local office |
| Campus Claim Disallowance Appeals requests (TC 290 for –0- with blocking series 98 or 99, and 105C Letter issued. |
Campus of TC 290 or Campus of Disallowance |
| Penalties assessed by a Local office and 90 day Statutory Notice of Deficiency issued |
Taxpayer’s Local office |
| Penalties assessed by a Campus with 90 day Statutory Notice of Deficiency issued |
Campus of penalty assessment or AUR Campus of CP2000 penalty |
Campus automatic penalty assessments (854c letter issued disallowing abatement request) and a formal appeal previously filed.
Exception:
Exempt Organization penalty (see TE/GE appeals)
|
Local office that serves the Appeals office where the taxpayer resides |
| Coordinated Examination Program (CEP) Appeals Cases |
Local office that serves the Appeals office location of the CEP case |
| TEFRA Appeals Cases |
Local office that serves the Appeals office with jurisdiction over the TEFRA related return |
| Docketed Cases under Appeals Jurisdiction |
Local office that serves the Appeals office where the taxpayer has requested the location of the Tax Court hearing |
Automated Substitute for Return (ASFR) Assessment Reconsideration:
TC 290 assessment with blocking series 540-549 or 640-649
|
Based on the taxpayer’s BOD:
• W & I Fresno Campus
• SB/SE: Brookhaven Campus
• International: Philadelphia Campus
|
| SFR and ASFR Pre-assessments |
Worked at point of contact |
| Automated Underreporter (AUR)- Open |
Campus with the open AUR control |
| Automated Underreporter (AUR)- Closed |
Campus of the DLN Assessment |
| Bankruptcy – Open at Local Field Office |
Local office controlling bankruptcy – Refer to SERP web site - Insolvency National Field/Centralized Site Directory at :
http://serp.enterprise.irs.gov/databases/who-where.dr/inslvncy-bnkrptcy/national_insolvency_field.htm
|
| Bankruptcy – Open at Centralized Site |
Local office where taxpayer resides |
| Bankruptcy – Closed |
Local office where taxpayer resides |
| CAWR- Open |
Campus with open control |
| CAWR- Closed |
The SB/SE Campus based on the Basic Backend State Mapping in the 2007 Campus Program Locator Guide , p.30. http://serp.enterprise.irs.gov/databases/who-where.dr/transshipment.dr/campus_locator_guide.doc |
| Collection (Status 26)- |
|
| TSIGN to Field Revenue Officer |
Local office where the Revenue Officer is located |
| TSIGN to Centralized Case Processing (CCP) site |
Taxpayer’s Local Office |
| Criminal Investigation (CI) Freezes |
|
| P Freeze (Category Code "CRIM"
in the IDRS Control Base)
|
Campus co-located with the Criminal Investigation Fraud Detection Center (FDC) identified in the IDRS Control Base. |
| Z Freeze |
Campus or Local office of TC 910, 914, 916, or 918 DLN |
| Dyed Fuel Penalty (MFT 13 or 55 with reference codes 655, 656 or 657) |
Local office of Assessment DLN |
| Enforcement Programs |
|
| Form 8300 Penalty Project |
Detroit, Michigan TAS office |
| Questionable Forms W-4 Program |
Andover Campus |
| Entity Issues |
|
| EIN merges prior to filing of any returns |
Transfer to Brookhaven, Cincinnati or Philadelphia Campus based on the EIN Assignment state alignment listing. The state mapping
for EIN Assignment in the 2007 Campus Program Locator Guide has been updated with a SERP Alert. The most current EIN Assignment
can be reached through the following link:
|
| |
EIN ASSIGNMENT STATE ALIGNMENT |
| EIN merges after returns have been filed |
Transfer to Ogden or Cincinnati Campus based on the state mapping for filing BMF returns at 2007 Campus Program Locator Guide
Page 13.
|
| No Merge cases and REVAL cases |
Campus or Local office that made the No Merge determination |
| Scrambled SSNs- Only scramble indicator 1 on ENMOD (SCSSN-CD-1) |
Campus with Scrambled SSN indicator or Campus with open IDRS control |
| Exempt Organization (EO) ReturnsProcessing Returns, Claims, Exempt Organization penalty abatement requests and Carrybacks. See also TE/GE
|
Ogden Campus |
| Employee Plans (EP) ReturnsProcessing Returns and Claims
|
Ogden Campus |
| Earned Income Tax Credit- Certification Cases (These are cases resulting from the IRS initiative to pre-certify taxpayers who claim EITC on their tax return.)
|
Kansas City Campus (KCSC) |
| Congressional Cases that include EITC Certification as an issue (Since only the KCSC LTA office can issue an OAR on this issue, these cases require a special process.)
|
1. Per IRM 13.1.7.4.3, Exceptions to Transfers, the Congressional case is transferred to the local TAS office in the congressperson's
home state (Congressional District) for initial case actions and contact. This office is responsible for contacts with the
congressional office throughout the life of the case and for working any other issues on the case.
|
| |
2. For the EITC Certification issue, the local office transfers the case on TAMIS to the KCSC LTA office to resolve the
EITC Certification issue via an OAR.
|
| |
3. KCSC issues the OAR. |
| |
4. While the OAR is being processed, KCSC refers the case on TAMIS back to the local TAS office. This will allow the local
TAS office to address the congressional inquiry and address any non-EITC Certification issues in the case.
|
| |
5. When the KCSC LTA office receives the completed OAR back, they will contact the local TAS office and request the referral
be closed on TAMIS back to KCSC.
|
| |
6. The KCSC LTA office will then transfer the case back on TAMIS to the local TAS office so that the local TAS office can
finish working the case and close it.
|
| Examination (Open) |
See AIMS Control and RPS sections of this Exhibit http://sbse.web.irs.gov/AIMS |
| Federal Unemployment Tax Assessment (FUTA) |
|
| Open |
Campus with open IDRS Control |
| Closed |
The SB/SE Campus based on the Basic Backend State Mapping in the 2007 Campus Program Locator Guide, p.29.
Example:
Taxpayers located in Texas are transferred to the Memphis Campus per the guide.
|
| Innocent Spouse Issues concerning claims on Forms 8857 and questions regarding status of claim which cannot be answered immediately with
normal research
|
Local office where the electing spouse (claimant) lives regardless of any open IDRS controls, e.g., ACS, etc.
|
| International |
|
| Original processing of International Forms: 1040NR, 1040 with 1116, 2555 |
Austin Campus |
| Virgin Islands Cover Over Processing and adjustments |
Austin Campus |
| Original processing of BMF International Forms: 1042 Series, 1120, 1120SC, 5471, 5472, 8804, 8805, 8288, 8288a, 8288b, 897(i) |
Ogden Campus |
| Original processing of International Estate Forms: 706 Series and 1040NR Fiduciary |
Cincinnati Campus |
| NMF International account processing |
Cincinnati Campus |
| International accounts management work, including VISA claims, Foreign Tax Carrybacks, Dual Status Returns, 2555 determinations
and requests for Certificate of Filing (other than US Possessions.
|
Philadelphia Campus |
| International- US Possession and Territory Issues including requests for Certificate of Filing |
International (Puerto Rico) Taxpayer Advocate Office (Puerto Rico may transfer these cases to Ft. Lauderdale, St. Louis, Los
Angeles, and Seattle TAS offices, depending on workload.)
|
| ITIN Application (Form W-7) ProcessingOther than questions that can be answered immediately through ITIN Research via the ITIN Real-Time System on the Employee
User Portal (EUP).
|
Austin Campus |
| Minister Waivers (Form 4361) |
Philadelphia Campus |
| Offers in Compromise |
|
| Status 71 assigned to Local SB/SE |
Local office of Status 71 |
| Status 71 assigned to Centralized OIC site |
Taxpayers Local office |
| New Offer not yet assigned (No Status 71 Indicated) |
Taxpayers Local office |
| Payment Tracer- Open IDRS control base with Category Code PAYT |
Campus with open control |
| Returned Refunds (Cancelled Refund Checks) S- freezes (undelivered refunds) |
|
| Open IDRS control base |
Campus or Local office with open IDRS control |
| Closed IDRS control base |
Work at point of contact |
| Rejects- Return Processing |
|
| Open ERS Cases |
Campus of DLN |
| No Control |
Work of Point of Contact |
| Revenue Protection Strategy (RPS) Project Code Series (see IRM 4.19.14.2 for a list of RPS Project Codes) |
|
| Open RPS case |
Campus of open AMIS control |
| Closed RPS case |
Campus of disallowance DLN |
| EITC Recertification (Form 8862) (Project Codes 027, 028, 694, 903, and 907) |
Campus where taxpayer files |
| Sub-Chapter S Election (Form 2553) |
Cincinnati Campus or Ogden Campus based on 2007 Campus Program Locator Guide , p. 13 (State Mapping for BMF Paper Returns) |
| TE/GE or EP/EO |
|
| (Processing Determinations and Technical Questions) |
Cincinnati Local Office |
| Audit Reconsideration of TE/GE: TC 300 with AIMS |
Ogden Campus |
| Unpostables |
|
| Open |
Campus or Local office of open unpostable |
| Closed |
Work at point of contact unless underlying issue otherwise meets transfer criteria |
| User Fees for Installment Agreements (Misapplied payment issues only) |
|
| Open Control |
Campus with open control. |
| No Open Control |
Taxpayers Compliance Services campus based on taxpayers BOD and geographic location.Refer to the 2007 Campus Program Locator
Guide pages 23 and 29.
|
| Taxpayers residing in Guam, American Samoa, the Marshall Islands, and the Northern Mariana Islands |
Hawaii local office (unless underlying issue otherwise meets transfer criteria). |
