Philadelphia Automated Underreporter

Overview Automated Underreporter Matching operation Information reported on Tax Return compared to information received from payers If income is listed in a lump sum, and we can not determine if it is reported, a letter will be sent

Correspondence Mail Ensure proper information is included CP2000 should be on top to ensure proper routing E-Fax Preferred to mailing Comes directly to the AUR, bypassing the mailroom

Phases Post/Open Cases Taxpayer correspondence reviewed Fully agreed Partially agreed Disagreed Reconsideration/Closed Cases Additional information sent in by taxpayer for review

Identity Theft Identify Theft Cases Claims are given priority treatment Copy of Police Reports and Form are accepted The IRS web site provides multiple information sources and guidelines for dealing with ID Theftwww.irs.gov

AUR Centralized Call Site Services Brookhaven Ogden Philadelphia Hours of Operation 9:00 AM to 9:00 PM (local time) Third Party representatives must have a 2848 on file

Suggestions Do not group or net amounts Include an explanation when payer data is incorrect Report income on the correct line Include all back-up schedules

8 Philadelphia Automated Underreporter | SBSE Department of the Treasury Internal Revenue Service