For a TAS case, the case coding is the Primary Core Issue Code (PCIC) , chosen from the TAS issue-code list based on the taxpayer’s main issue. The IRS guidance says to use the PCIC for case assignment and TAMIS input, and to pick the code that best matches the core issue in the case.

How it’s used

  • Identify the main taxpayer problem first.
  • Select the PCIC that matches that issue most closely.
  • Use that code for assignment and case setup in TAMIS.

A few points to know

  • If a case has multiple issues, code it by the primary issue, not every issue.
  • TAS also considers sensitivity, technical complexity, and whether multiple offices are involved when assigning the case.
  • If the case involves one issue affecting several taxpayers, TAS guidance says to load separate cases for each taxpayer.

Example

If the main problem is a refund delay, the case should be coded under the TAS issue code that corresponds to that refund-related issue, then assigned based on that PCIC.

TL;DR

Case coding in TAS usually means the PCIC — the main issue code used to open and assign the case.