Note:

A case is statute imminent if the ASED expires in 180 days or less.

(4) Update statute year cases to the appropriate priority code. See IRM 25.23.4.3.5, Priority Codes for IDTVA CII Cases, for additional information.

(5) Statute year cases from the unassigned inventory will be statute cleared using the following process:

Step

Action

1

Move statute year cases from the unassigned inventory to the designated holding number.

2

IDTVA P&A: Distribute statute year cases to designated individuals for statute clearing purposes.

3

IDTVA Statute Clearing Employee: Determine if there is an assessment that is imminent (must be made within 180 days).Yes - Go to Step 4.No - Go to Step 5.

4

IDTVA Statute Clearing Employee: Retain the case to work as a priority. Update the priority code, if necessary.

5

IDTVA Statute Clearing Employee: Reassign the case to the designated holding number for statute cleared cases. Go to Step 6.

6

Update the control base activity with the valid ASED in a MMDDYYYY format.

(6) IDTVA P&A: Distribute statute imminent cases in the holding number for cases previously statute cleared to be worked as a priority.