Duplicate/Missing Key Case List

DEFINITION: This report lists open or closed related cases that are missing key cases or duplicate key cases. A missing key case is one which does not appear on your Area's ACDS as an open case, yet has a related case or cases which do appear. A duplicate key case has the same WUNO, Taxpayer Identification Number (TIN) and Master File Tax (MFT) as another key case. ACDS programming enhancements have eliminated duplicate key cases.

OBJECTIVE: To ensure that proper WUNOs are established.

FREQUENCY: It is recommended that the open report be generated and worked monthly. The report must be worked and all discrepancies resolved prior to month end processing.

PROCEDURES:

New cases on the report must be researched in full.

Research CASES to determine the current status of the cases on the report.

Notate whether the key case is open or closed and research to determine if the related case was overlooked and needs to be closed.

Team Leader/Team Member cases: Some missing key cases are valid, such as a Team Leader (Key Case - feature code TL) in another area, Team Member (related case - feature code TO) in your area. Ensure that the Team Leader (Key Case) is still open in an area. These cases will appear on your report until the Team Member case is closed. The Team Member case must be closed prior to the Team Leader case.

Any unusual problems, such as where the WUNO or TIN do not exist or where the WUNO is different from the key case, must be resolved and corrected on ACDS. If you are unable to resolve an unusual problem, bring it to the immediate attention of the PTM or designee.

IMPACT: The Duplicate or Missing Key Case report impacts on office statistics and various follow-up reports.