Part 5

Collecting Process

Chapter 18

Liability Determination

Section 2

Business Returns IRC 6020(b) Processing


5.18.2 Business Returns IRC 6020(b) Processing IRC 6020(b) What Is Business Returns IRC 6020(b) Processing? Research Criteria for BMF Return--IRC 6020(b) Processing Research Service Center Collection Branch (SCCB) 6020(b) Processing Automated Collection System (ACS) I9 Inventory ACS Support Group Automated A6020(b) Procedures Organization, Function, and Program (OFP) Codes for A6020(b) Federal and State Information Sharing Agreements A6020(b) Program System Security A6020(b) Inventory Status Codes Procedures A6020(b) Lists, Reports, and Duties A6020(b) Lists and Reports A6020(b) Rejection Lists A6020(b) New Account Lists A6020(b) Overage Lists A6020(b) Tax Examiner Duties Rejection List/Tax Examiner Duties New Account List/Tax Examiner Duties New Account Centralized Authorized File (CAF) Research List New Account S3 Research List New Account Undelivered Mail List A6020(b) Tax Examiner Screens Administrator Menus, Duties, and Screens Administrator Menus and Duties A6020(b) Administrator Screens Administrator Reports Database Administrator (DBA) Duties Follow-up to Responses Processing Returns Received Final Return Received Unsigned Returns Received Not Liable for Returns Inquiries and Responses Undelivered Mail Undelivered Mail System (UMS) No Response Follow-up, Taxpayer Unagreed 6020(b) Processing IDRS Research on 6020(b) Accounts Processing 6020(b) Returns Late Responses Received After 6020(b) Returns Processed Research Table for Late Responses Manual 6020(b) Procedures Basis of Tax for 6020(b) Modules 6020(b) Packages Review Before Mailing Cases With Power of Attorney (POA) Indicators 6020(b) Follow-Up 6020(b) Return Processing Manual Processing: Return Pending File

Exhibit 5.18.2-1 Internal Revenue Code 6020(B) Processing Flowchart

Exhibit 5.18.2-2 Contents of the Generic Status Research Listing

Exhibit 5.18.2-3 A6020(B) Status Codes

Exhibit 5.18.2-4 View and Update Screen

Exhibit 5.18.2-5 View Option

Exhibit 5.18.2-6 Modules Option

Exhibit 5.18.2-7 Next Module Option

Exhibit 5.18.2-8 CAF Option

Exhibit 5.18.2-9 Wage Option

Exhibit 5.18.2-10 Review, Input, or Update Wage Option

Exhibit 5.18.2-11 Using the Update Option

Exhibit 5.18.2-12 Status Option

Exhibit 5.18.2-13 Screens for Tax Returns 943 and 1065

Exhibit 5.18.2-14 Screen for Changing the Status of All Modules

Exhibit 5.18.2-15 Screen for Changing the Status of One Module

Exhibit 5.18.2-16 Status Screen

Exhibit 5.18.2-17 Comments Option

Exhibit 5.18.2-18 6020(B) Inventory Management Menu

Exhibit 5.18.2-19 Queue Cases for Printing Menu

Exhibit 5.18.2-20 Number of 1085 Packages Ready to be Printed

Exhibit 5.18.2-21 Revise Header Menu

Exhibit 5.18.2-22 IDS 6020(B) Report Menu

Exhibit 5.18.2-23 IDS Print Menu

Exhibit 5.18.2-24 DBA Menu

-------------------------------------------------------------------------------- (08-01-2001)

IRC 6020(b)

IRC 6020(b) provides a way to prepare returns and secure assessments from non-filing business taxpayers who:

Have an open filing requirement

Are required to file a return

Do not file a return as required

Exhibit 5.18.2-1 provides an overview of this section in flowchart format. (08-01-2001)

What Is Business Returns IRC 6020(b) Processing?

Internal Revenue Code Section 6020(b) is the authority given to the Commissioner of the Internal Revenue Service to prepare and process returns for non-filing taxpayers.

Delegation Order No. 182 (Rev. 7), extends 6020(b) authority to Internal Revenue Agents; Tax Auditors; Revenue Officers; GS-9 and above; Collection Support function managers, GS-9 and above; Service Center Collection Branch Managers GS-9 and above; Automated Collection Branch Unit Managers, GS-11 and above; Customer Service Collection Branch Managers, GS-10 and above; and Tax Resolution Representatives, GS-9 and above. (08-01-2001)

Research Criteria for BMF Return--IRC 6020(b) Processing Research

Process a return under the provisions of IRC 6020(b) for Business Master File (BMF) returns if:

The entity appears to be liable for the return

The person required to file the returns does not file it

Attempts to secure the returns fail

The following BMF returns with corresponding Master File Tax (MFT) codes are the returns usually prepared under the provisions of IRC 6020(b): TAX RETURN RETURN TITLE RETURN MFT

Form 720 Quarterly Federal Excise Tax Return 03

Form 940 Employer's Annual Federal Unemployment Tax Return 10

Form 941 Employer's Quarterly Federal Tax Return 01

Form 943 Employer's Annual Return for Agricultural Employees 11

Form 1065 U.S. Partnership Return of Income 06

Form 2290 Federal Use Tax Return on Highway Motor Vehicles 60

Do NOT propose assessments on cases with the following characteristics: See LEM