Part 5
Collecting Process
Chapter 18
Liability Determination
Section 2
Business Returns IRC 6020(b) Processing
Contents
5.18.2 Business Returns IRC 6020(b) Processing
5.18.2.1 IRC 6020(b)
5.18.2.2 What Is Business Returns IRC 6020(b) Processing?
5.18.2.3 Research Criteria for BMF Return--IRC 6020(b) Processing Research
5.18.2.3.1 Service Center Collection Branch (SCCB) 6020(b) Processing
5.18.2.3.2 Automated Collection System (ACS) I9 Inventory
5.18.2.3.3 ACS Support Group Automated A6020(b) Procedures
5.18.2.3.4 Organization, Function, and Program (OFP) Codes for A6020(b)
5.18.2.3.5 Federal and State Information Sharing Agreements
5.18.2.3.6 A6020(b) Program
5.18.2.3.7 System Security
5.18.2.4 A6020(b) Inventory Status Codes Procedures
5.18.2.4.1 A6020(b) Lists, Reports, and Duties
5.18.2.4.2 A6020(b) Lists and Reports
5.18.2.4.3 A6020(b) Rejection Lists
5.18.2.4.4 A6020(b) New Account Lists
5.18.2.4.5 A6020(b) Overage Lists
5.18.2.4.6 A6020(b) Tax Examiner Duties
5.18.2.4.7 Rejection List/Tax Examiner Duties
5.18.2.4.8 New Account List/Tax Examiner Duties
5.18.2.4.9 New Account Centralized Authorized File (CAF) Research List
5.18.2.4.10 New Account S3 Research List
5.18.2.4.11 New Account Undelivered Mail List
5.18.2.4.12 A6020(b) Tax Examiner Screens
5.18.2.4.13 Administrator Menus, Duties, and Screens
5.18.2.4.14 Administrator Menus and Duties
5.18.2.4.15 A6020(b) Administrator Screens
5.18.2.4.16 Administrator Reports
5.18.2.4.17 Database Administrator (DBA) Duties
5.18.2.4.18 Follow-up to Responses
5.18.2.4.19 Processing Returns Received
5.18.2.4.20 Final Return Received
5.18.2.4.21 Unsigned Returns Received
5.18.2.4.22 Not Liable for Returns
5.18.2.4.23 Inquiries and Responses
5.18.2.4.24 Undelivered Mail
5.18.2.4.25 Undelivered Mail System (UMS)
5.18.2.4.26 No Response Follow-up, Taxpayer Unagreed 6020(b) Processing
5.18.2.4.27 IDRS Research on 6020(b) Accounts
5.18.2.4.28 Processing 6020(b) Returns
5.18.2.4.29 Late Responses Received After 6020(b) Returns Processed
5.18.2.4.30 Research Table for Late Responses
5.18.2.4.31 Manual 6020(b) Procedures
5.18.2.4.32 Basis of Tax for 6020(b) Modules
5.18.2.4.33 6020(b) Packages
5.18.2.4.34 Review Before Mailing
5.18.2.4.35 Cases With Power of Attorney (POA) Indicators
5.18.2.4.36 6020(b) Follow-Up
5.18.2.4.37 6020(b) Return Processing
5.18.2.4.38 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
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5.18.2.1 (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.
5.18.2.2 (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.
5.18.2.3 (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 5.18.2.3
See LEM 5.18.2.3
See LEM 5.18.2.3