processing Adjustments
What tool do we use to see if any adjustment are needed?
Identifying Required Actions
How many days do you suspend your case after sending you L6154?
45 days
What does it mean to accelerate?
The taxpayer has missing, late or underpaid payments and didn’t provide reasonable cause so we have made all their installments due immediately.
What transaction code do you look for to know you can work a 965 case?
971 114
Where can you find tool for download on the share point?
Under Documents
When creating our inputs for IDRS what tool do we use?
965 Transaction Input
Do you send letters to POAs listed on accounts?
Yes a letter will go to the taxpayer and any POA listed that have permission to receive notices.
Do we give the taxpayer notice before we accelerate?
Yes, we send the L6154 and allow them 45 days to respond.
What transaction code show the amount of the deferral?
766
When inputting your case, what do you need to click on to add a new case?
Acceleration Tracker then click New
Where do you input your adjustments on IDRS?
Req 54
How many installment payments are listed on the L6154?
All 8 installment payments are listed.
If a taxpayer sends in the balance listed on the L6154 but does not provide reasonable cause as well, would be accelerate?
Yes, reasonable cause must always be submitted
What transaction codes mean you should stop working an account?
507 and 605
What information is required in the first agreement tab?
Social or EIN, copy of your letter and Inst, MFT, Tax period, unpaid 965, date letter sent
Where can you find the disaster period dates on the identifying required action tool?
In the box on the top to the left of your installment due date chart
What ways can the taxpayer respond to a L6154?
Mail, Fax, Phone or DUT
If you are speaking with a taxpayer and they ask you what qualifies as reasonable cause, are you allowed to tel them?
No, you cannot provide examples of that we accept as reasonable cause.
When inputting an adjustment with a debit amount what transaction code should you use?
767
What information is required on the second case data tab?
Status, AMS history (closed action tab), TE# last 5 of IDRS#. All others will be completed after acceleration.
What information is required for you to input on the transaction input tool?
SS#, or EIN, mft, tax period, name control, freeze codes and RSED
What information needs to be input on each letter in the top right of the letter?
Last 4 of SSN or EIN, Tax Period, letter date,
When inputting your acceleration adjustment on the input tool at do you have to remember to select?
Final reversal
When inputting an acceleration final reversal what TC and date will you use?
It will be TC 767 and C23 date
When do you update sharepoint?
Once you send a letter your create a share point, then during each step of your cases you will go in and update it with your progress