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Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 8. Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 2)

21.3.8  Tax Exempt/Government Entities (TE/GE) Customer Account Services (CAS) Telephone Operations (Cont. 2)

21.3.8.9 
UPDATING IDRS (ENTITY ISSUES)

21.3.8.9.10 
TCs for the Entity Module

21.3.8.9.10.2  (10-01-2006)
Incompatible Filing Requirements

  1. When establishing a filing requirement, refer to the table below to determine if the filing requirements are compatible. If the filing requirements are not compatible, delete the incompatible filing requirement. Failing to do so will create an unpostable.

    MFT Filing Requirements is not compatible with:
    01 (941) 941 (FRC = 09 or 10 (with Doc. Code not equal to 51 or 52) or 944
    02 (1120) 1041, 1065, 708GS (T), 1041-A, 5227, 1068
    1120-C (FRC = 1 unless F1120 FRC = 07)
    990-T (FRC = 1 unless F1120 FRC = 03, 04, or 09)
    990-T (FRC = 2) 990-PF (FRC = 1 unless EO Entity Status = 19 or 22)
    990 (FRC = 03 or 07)
    990 (FRC = 04, 08, or 13 unless F1120 FRC = 09)
    990 (FRC = 01 or 02 unless F1120 FRC = 01 and EO subsection = 12 or F1120 FRC = 03, 04, or 09)
    8752 (unless F1120 FRC = 02)
    05 (1041) 1120, 1065, 1120-C, 990-T, 1066, 8752,
    990 (FRC = 03-07)
    990 (FRC = 01 or 02 unless EO Subsection = 91)
    990-PF (Unless EO Subsection = 92)
    06 (1065) 1120, 1041, 1066, 1120-C, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 706GS(T)
    07 (1066) 1120, 1065, 1041, 8752, 112-C, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 708GS(T)
    15 (8752) 1041, 1068, 1120-C, 990-T, 1041-A, 5227, 990-PF, 4720, 990, 706GS(T), and 1120 (FRC not equal to 02)
    34 (990-T) 1041, 1065, 1068, 8752, 1120-C, 1041-A, 5227, 706GS(T), 990 (FRC = 03), 1120 (FRC = 01, 02, 06, 07, 10, 11, or 14-19)
    36 (1041–A) 1066, 8752, 1120, 1065, 1120-C, 990-T, 990-PF, 990
    37 (5227) 1120, 1065, 1066, 8752, 1120-C, 990-T, 990-PF, 990, 1041/706GS(T), (unless EO Subsection = 90)
    44 (990–PF) 1065, 1066, 8752, 1120-C, 1041-A, 5227, 990,
    1120 (FRC = 01 unless EO Entity Status = 19 or 22),
    1120 (FRC = 02, 06, 10, 11, 14-19),
    1041/706GS(T) (unless EO Subsection = 92),
    990-T (FRC = 02)
    50 (4720) 1065, 1066, 8752, 1120-C,
    1120 (FRC = 02, 06, 07, 10, or 11)
    990 (FRC = 2)
    67 (990) 1065, 1066, 8752, 1120-C, 1041-A, 5227, 990-PF,
    1120 (FRC = 02, 06, 07, 10, 11, 14-19),
    1041/706GS(T) (unless EO Subsection = 91),
    1120 (FRC = 01 unless 990 FRC = 01 or 02 and EO Subsection = 12),
    990-T (FRC = 2)
    77 (708GS(T)) 952, 1120-C, 1066, 1120, 1065
    990 (FRC = 03, 04, 06, 07, or 13)
    990 (FRC = 01 or 02 unless EO Subsection = 91)
    990-PF (unless EO Subsection – 92)

21.3.8.9.10.3  (10-17-2006)
North American Industry Classification System (NAICS)

  1. If a call is received from an organization involved in business activities that wants to know what its NAICS code is; check page 1 of ENMOD or BMFOLO and page 1 of an EDS/TEDS EO determination record.

    If ... Then ...
    If our records reflect a code You may share it with the caller.
    If there is no code Direct the caller to www.census.gov. There is a link from the Census Bureau's main page to the NAICS codes. From that page, the organization can research the codes and their definitions. There are also printed manuals that contain this information which should be available in the reference sections of most public and university libraries.

  2. Although this code does not necessarily reflect unrelated business income, an abbreviated list of these codes can be found in the instructions to the 990-T, where they are referred to as "Codes for Unrelated Business Activity."

  3. If the caller has additional questions about NAICS codes, direct him/her to the publicly-available references cited above. You are not responsible for determining the appropriate NAICS code for an exempt organization.

21.3.8.9.11  (10-17-2006)
Federal Tax Deposits (FTD's)

  1. The object of the Federal Tax Deposit (FTD) system is to make available to the U.S. Treasury, as early as possible, monies paid by the taxpayer to satisfy tax obligations for employment, excise, corporation, or unrelated business income taxes. Under this system a taxpayer does not make payments directly to the IRS. A taxpayer may make deposits through an authorized bank using Form 8109, "Federal Tax Deposit Coupon" . The taxpayer may also utilize the Electronic Federal Tax Payment System (EFTPS), under which a taxpayer generally gives payment instructions to a financial institution which forwards the instruction to a clearing house. The clearing house then posts an entry to a receiving financial institution which, in turn, posts the entry to the Treasury's account. Some taxpayers are required to use EFTPS to make deposits.

  2. There are certain requirements for making EFTPS deposits. This information can be found in IRM 21.7.1.4.8.1, Electronic Federal Tax Payment System.

  3. For information relating to Federal Tax Deposit Coupons - Form 8109, see IRM 21.7.1.4.8, Federal Tax Deposits (FTDs).

21.3.8.10  (10-01-2006)
ACCOUNT ISSUES - TE/GE

  1. This section serves as a guide for performing tasks involved in answering general account related issues.

    Note:

    For Tax Exempt Bond issues, see IRM 21.3.8.17.

21.3.8.10.1  (10-01-2006)
Extensions for TE/GE Return Filing

  1. This subsection serves as a guide for issues relating to return extensions.

21.3.8.10.1.1  (10-01-2007)
Extensions - General Information

  1. IRC section 6081(a) and Regulations section 1.6081–1(a) generally provide that an extension of time to file will not be granted for more than 6 months from the due date of the return required to be filed.

    Exception:

    In the case of a taxpayer who is abroad, the Secretary may grant a reasonable extension of time to file income tax returns in excess of six months from the original due date of the return. A foreign corporation that does not have an office or place of business in the U.S., is considered to be abroad. See IRM 3.11.212.4.3.3, "Form 7004 - Foreign Corporation - Form 1120-F OSPC Only." If a foreign corporation files a second or third extension request asking for more than six months, the Service will have to perform an analysis of the facts that are presented to determine whether an extension should be granted. A foreign corporation is not entitled to an extension of more than six months by right; it has to justify its entitlement based upon facts.

  2. TE/GE customers requesting an extension of time for filing a return must submit an application or letter to the IRS campus where the return is to be filed on or before the due date of the return.

  3. If the application for extension comes in the form of a letter instead of an IRS form, the IRS campus follows normal approval/denial criteria. All information required by a form is also required in the letter.

  4. A copy of the first extension request is not returned to the customer to acknowledge an approved extension. However, a letter is issued when an extension has been denied. In the case of the second request, a copy is returned to the organization indicating whether or not the second extension was approved or denied.

    Note:

    A separate extension form must be filed for each return and a copy must be attached to the return when filed.

21.3.8.10.1.2  (10-01-2007)
Extension Due Dates

  1. Extension requests are due by the return due date (or extended due date for second requests). If the normal due date falls on a Saturday, Sunday or legal holiday, the extension must be filed on the next business day following the Saturday, Sunday or legal holiday.

    Note:

    Nationally-declared disasters may affect the due dates of returns independent of filed extensions. See the SB/SE Web site for a list of disasters and affected zip codes.

21.3.8.10.1.3  (10-01-2006)
Extensions — EO

  1. The following forms may be used to request an extension of time to file a return.

  2. Form 8868, Application for Extension of Time to File an Exempt Organization Return, is used to request an automatic 3-month extension of time to file the following forms:

    • Form 990

    • Form 990–BL

    • Form 990–EZ

    • Form 990–PF

    • Form 990–T (corporation)

    • Form 990–T (sec. 401(a) or 408(a) trust)

    • Form 990–T (trust other than above)

    • Form 1041–A

    • Form 4720

    • Form 5227

    • Form 6069

    • Form 8870

  3. Form 7004, Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns, is used to request an automatic 6-month extension of time to file Form 1120–C and all other 1120 series returns. This form may also be used in lieu of Form 5558 for 5500/5500–EZ filers. A copy of Form 7004 must be attached to the return when filed.

21.3.8.10.1.4  (10-01-2006)
Extensions - EP

  1. This section contains a list of forms that may be used to request an extension of time to file an EP–related return.

  2. Currently, the only extensions being denied are extensions that are filed late.

  3. Form 5330 extensions are posted to the BMF. If a customer states he/she submitted an extension for Form 5330 and it is not present on Master File, advise him/her to attach a copy of the Form 5558 he/she filed when submitting the return.

  4. Prior to January 2004, Form 5500 series extensions were not posted to the EPMF; therefore, we cannot confirm receipt. Advise customers inquiring about whether we received the Form 5558 prior to January 2004 to mark "D" on Form 5500 or box "B" on Form 5500-EZ and attach a copy of the Form 5558 filed when submitting their return.

    Note:

    When an extension was denied, a history item was added to ICP.

  5. Beginning January 2004, Form 5500 series denied extensions are posting to the EPMF (blocking series 800). Reconsiderations also post whether they are approved or denied. If a customer states he/she submitted an extension for Form 5500:

    • If not present, advise him/her when submitting his/her return to mark "D" on Form 5500 or box "B" on Form 5500-EZ and attach a copy of the Form 5558 filed.

    • If present, the latest extended due date is the due date of the return.

      Note:

      If the extended due date is the same as the original due date, the extension was denied. If the extended due date is past the original due date, the extension was granted and the extended due date is the new due date of the return.

  6. Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, is used to request:

    • An automatic one time 2 1/2–month extension for filing Forms 5500/5500–EZ, or

    • A 6–month extension for filing Form 5330. The extension for filing Form 5330 is not automatic and is subject to IRS approval.

      Note:

      For signature applicability, refer to Form 5558 instructions.

  7. Form 7004 or Form 4868 may be used in lieu of filing Form 5558 for Form 5500 or Form 5500–EZ if the following criteria are met:

    • The plan year and the employer's tax year are the same.

    • The employer has been granted an extension of time to file its Federal income tax return to a date later than the normal due date for filing Form 5500.

    • A copy of the application for extension of time to file the Federal income tax return is attached to Form 5500.

  8. Form 7004, Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns, is used to request an automatic 6–month extension of time to file all 1120 series returns.

  9. Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, may be filed to give a sole proprietor an automatic 6–month extension of time to file an Individual Income Tax Return (Form 1040 series).

    Note:

    If an electronic method for filing the extension was used, an electronic acknowledgment or confirmation number is returned to the filer. A paper copy of Form 4868 must be completed (including an annotation of the electronic confirmation number) and attached to Form 5500 or Form 5500-EZ when it is filed.

21.3.8.10.2  (05-01-2007)
Notices/Letters

  1. This subsection serves as a guide for issues relating to notices and letters received by TE/GE customers.

  2. A CP notice results from:

    1. Input of notice codes

    2. Computer analysis of an account on Master File, or

    3. Posting of a transaction

  3. Notices may:

    1. Request payment

    2. Give instructions

    3. Inform

    4. Request returns or missing information from previously-filed returns

    5. Propose penalties or assessments

  4. Notice (CP) numbers are usually printed in the upper right corner of the notice. Each notice contains the taxpayer's name, address, TIN, and a computer-generated pre-printed message.

  5. See IRM 21.3.1, Taxpayer Contacts Resulting From Notice Issuance, for additional information.

  6. IRS issues letters to taxpayers to solicit information necessary to perfect returns and documents being processed. Letters are also issued to respond to taxpayer inquiries.

  7. If the caller is not authorized to receive account-specific information, but has questions about a notice or a letter, provide general information about the purpose of the letter/notice and instruct the customer to respond to the notice/letter in writing to the address given on the notice/letter. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures."

21.3.8.10.2.1  (10-01-2007)
Campus Letters Issued to TE/GE Customers

  1. When OSPC receives an incomplete TE/GE return (e.g., 990, 8038), they issue a letter to the taxpayer/POA requesting the missing information to complete the processing of the return. Letters may also be issued for entity, penalty and other miscellaneous purposes.

  2. These letters are issued via IDRS. Once issued, ENMOD displays the following for each letter:

    1. Letter #

    2. Date

    3. Employee #

    4. MFT

    5. Tax period

  3. Each of these letters may address more than one situation. ENMOD does not display the paragraph numbers that were issued. Letter information remains on ENMOD until the account has had no activity for a period of time.

    Note:

    Once the requested information is received, or the response time has lapsed, ERS forwards the return for processing without adding any information to IDRS. If a caller wants to know whether submitted information has been received, the only way the assistor can confirm that is by looking for a TC 150 (information received) or for some indication that a CP 141 was issued (information not received or insufficient).

  4. See Exhibit 21.3.8-11for a list (not all-inclusive) of common campus letters issued to TE/GE customers. You may view a copy of these letters through the Correspondex Letters on SERP.

21.3.8.10.2.2  (10-01-2006)
CP 80 & 81

  1. A CP 80 is issued when a taxpayer makes a payment(s) to the IRS but fails to file a tax return within 6–months after the return due date. CP 80’s continue to generate every 6 months until the credit condition no longer exists or until 6–months prior to the statute date.

  2. A CP 81 is a final notice that is generated six months prior to the refund statute expiration date.

  3. If the caller received a CP 80 or 81, advise the caller to respond to the notice.

    1. If the taxpayer is liable for the tax, a return must be filed.

    2. If the taxpayer is not liable for the tax, advise the taxpayer of the requirement to file a signed return within three (3) years from the due date to get a refund of prepaid tax or refundable credits, unless other obligations are owed. The return must be postmarked before the statute expires. See IRM 21.2.4.4.48.2, Master File Accounts Maintenance - Notice CP 80, for additional information.

    Note:

    If an overpayment exists, IRS cannot refund any overpayment after the statute of limitations has expired.

21.3.8.10.2.3  (10-01-2007)
CP 140/144

  1. CP 140 is issued to organizations:

    1. With a filing requirement of 990–02 (annual gross receipts are $25,000 or less)

    2. When a TC 150 or TC 59X has not posted to Master File for three years.

  2. CP 144 is issued to an organization that:

    1. Has a filing requirement of 990–01, and

    2. Has not filed a return for three consecutive years.

  3. If the caller received a CP 140 /144 notice, advise the caller to respond to the notice in writing by answering the questions on page 2 of the notice.

    Note:

    Advise caller of the new tax law change regarding exempt organization reporting for tax periods beginning after December 31, 2006. See IRM 21.3.8.12.24.

  4. Subordinate units of group rulings do not receive CP 140s/144s.

  5. Refer to IRM 3.13.12 , Exempt Organization Account Numbers (Entity), for additional information.

  6. CP 140/144 will no longer be generated after December 2007 because they are being replaced by the e-postcard (Form 990-N) initiative. See IRM 21.3.8.12.24.

21.3.8.10.2.4  (10-01-2007)
CP 141I, 141L, 141C, and 504

  1. These notices are generated when an information return is received late and/or incomplete and the Daily Delinquency Penalty is asserted. See IRM 21.3.8.10.3.1, for a full discussion of how to process these calls and the Daily Delinquency Penalty. See IRM 21.3.8.4.1.5, "Taxpayer Authentication Procedures," for third party contacts.

  2. There are three different types of CP 141s:

    • CP 141I, is sent to those filers whose return was filed incomplete, See IRM 21.3.8.10.3.1, for a list of the paragraphs included in the notice sent to these filers dependent on what is missing from the return.

    • CP 141C, is sent when our records indicate the return is incomplete and late. See IRM 21.3.8.10.3.1, for a list paragraphs included in the notice sent to these filers dependent on what is missing from the return.

      Note:

      This information is also available on IDRS.

    • CP 141L, is sent to filers who, according to our records, filed late.

  3. A CP 504 is a final balance due notice advising the taxpayer of the intent to levy their assets and informing them on how to prevent collection action.

  4. Probe to determine which notice the caller received. If the caller received the 504, determine what the previous notice was.

  5. If the current (or previous) notice is a CP 141I or CP 141C, regarding missing information, advise the caller the missing information must be provided to complete the return. If the caller cannot provide the missing information, advise the caller to provide a detailed explanation why the missing information cannot be provided. Instruct the caller to pay the penalty. If the caller feels they have reasonable cause for removing the penalty, instruct the caller to provide a detailed explanation to have the penalty abated and submit the request to the address shown in (6)(b) and follow (6)(c) below if applicable.

    Caution:

    Oral statement authority does not apply to penalties assessed against an incomplete return.

  6. If the current (or previous) notice is a CP 141L or a CP 141C, regarding late filing, and the organization feels it has reasonable cause for the abatement of the penalty, see IRM 21.1.3.20, Oral Statement Authority, for procedures to remove the penalty. If the oral statement procedures do not apply, instruct the caller to:

    1. Submit a detailed explanation to have the penalty abated. The request should address:

      • If late filed, the reason for the late filing.

      • If incomplete return, provide the missing information or an explanation why the missing information cannot be provided.

      • If both late filed and incomplete, the reason for the late filing and the missing information.

    2. Submit the request to the Ogden Campus by faxing a written request to (801) 620–5555 or by sending a request to one of the following addresses:

      Sent via US Postal Service Sent via private delivery service (e.g., UPS, Fed Ex, etc.)
      Internal Revenue Service
      Mail Stop 6710
      Ogden, UT 84201       		Internal Revenue Service
      1973 N Rulon White Blvd
      Mail Stop 6710
      Ogden, UT 84404

    3. If the account shows an amount due, proceed as follows:

    If MF status is Then
    21 or 58 1. Input a STAUP for 9 cycles. This allows the caller time to submit a written request for penalty abatement consideration.
    2. Advise the caller you will stop collection activities for 9 weeks; however, accrual of penalties and/or interest will continue.
    3. Place a history item on IDRS/DI explaining the corrective action taken or the reason for the STAUP.

    Note:

    If an unauthorized third party asks whether you will put a hold on notices, explain that the appropriate actions will be taken. If the caller presses you for details, explain that IRC 6103 prohibits you from disclosing account-specific information to unauthorized third parties.

    22, 24 or 26 1. Transfer the caller to ACS using the application shown on the TTG.
    2. Advise the caller if the ACS number is busy, he/she may call ACS on their toll free number (1–800–829–3903). Also explain to him/her that he/she should call and request a hold on notice activity to allow the organization time to request abatement.

21.3.8.10.2.5  (10-01-2007)
CP 142/143

  1. CP 142, Request for Reason of Late Filing, is issued on late filed Tax Exempt Bond Forms 8038, 8038-G, and 8038-GC, filed without a reason for filing late.

  2. When it is determined that the issue involves receipt of CP 142, the following information helps provide appropriate assistance to CP 142 customers:

    1. CP 142 is issued when a Form 8038 series return is filed after the due date. This is not an assessment notice; it is requesting an explanation for what IRS believes is a late-filed return.

    2. Form 8038, Form 8038-G, and Form 8038-GC reporting a single issue is due the 15th day of the second calendar month following the close of the calendar quarter in which the Bond, Lease or Installment Sale was issued:

      Issue Month Due Date
      January, February, March May 15th
      April, May, June August 15th
      July, August, September November 15th
      October, November, December February 15th

    3. Form 8038-GC reporting consolidated (multiple-combined) issues is always due February 15th of the calendar year following the year the Bond, Lease, or Installment Sale was issued.

    4. Form 8038 series and related notice/account issues are NEVER disclosable to the general public. The caller must be legally authorized to act on behalf of the entity before performing account research and discussing the account. If the caller is not authorized, provide general information about the purpose of the notice, due dates and reasonable cause abatement requests. If the caller is authorized, continue with Steps f - i.

    5. TXMOD and/or BMFOL research on TEB accounts (MFT 46) requires entering the 3 digit Report Number.

    6. Obtain the following information from the customer (found in the upper right hand portion of CP 142):

       

      • Tax Period - This is the reported month of issue; or, for consolidated return, is December.

      • Report Number - Three digit number.

      • CUSIP # - "Committee on Uniform Securities Identification Procedures" number. This number identifies most securities and, if present, reflects a BOND issue.

    7. The following identifying information (where applicable) is found on BMFOLR:

       

      • Issue Date

      • Maturity Date

      • CUSIP number

      • Whether the transaction was a Lease or Installment Agreement

      • Issue Price
        BMFOLRNN-NNNNNNN 46TTTTTTRRR
        N=EIN
        T=TAX PERIOD
        R=3 digit REPORT NUMBER

        Note:

        CP 142 is mailed to the address appearing on the Form. If this address is different than the address of record for the entity, BMFOLR shows this address on page 2.

    8. The customer must respond within 30 days from the date of the notice either to the address on the notice or by faxing the response to the fax number on the notice.

       

      • If the information provided to the customer from BMFOLR does not help identify the specific issue for which CP 142 is generated, the customer’s response needs to explain the entity is unable to determine which issue the notice was for, and ask for additional identifying information.

      • If the customer is aware of the issue, and believes the entity has reasonable cause for the delinquent filing, the response must explain the reasonable cause.

  3. CP 143, Late filing Accepted, is issued after an acceptable response to CP 142 is received.

  4. If the caller received a CP 143 notice, inform the caller the reason they provided was accepted and no further action is required.

21.3.8.10.2.6  (10-01-2006)
CP 217, 218, 219 and 221

  1. CPs 217–219 and 221 are issued to organizations that file a "zero" Form 940 and based on the type of organization they are, they don't have to file a Form 940.

    • CP 217 is issued to organizations with Employment Codes G, F, or T.

    • CP 218 is issued to organizations with Employment Code C.

    • CP 219 is issued to organizations with Employment Code W and the EO Subsection Code is 03, or the Employment Code is blank and the EO Subsection Code is 03.

    • CP 221 is issued to organizations with Employment Code W and the EO Subsection Codes are 50, 60, or 70.

  2. Verify that the employment code is appropriate. If so, the organization does not need to file any Form 940 returns.

21.3.8.10.2.7  (06-26-2007)
CP 420 through 429

  1. Taxpayer Delinquent Returns Notices and Taxpayer Delinquent Investigations (TDIs) are issued from Master File on accounts that have not received a return (Form 990, Form 990–PF, Form 990–T and Form 5227) to satisfy the filing requirement. The following table lists the forms, and the order the applicable notices are sent.

    Form 1st Notice 2nd Notice
    990 420 425
    990-PF 421 426
    Presumptive 990-PF 422 427
    990-T 423 428
    5227 424 429

    Note:

    See the SNIP site for an example of CP Notices.

  2. If the caller received a 1st or 2nd notice, advise the caller to:

    • Complete Section I if the organization previously filed a return for the period.

    • Complete Section II if the organization is not required to file a return for the period.

      Caution:

      Make sure the caller is aware of the filing requirement changes effective January 2008. See IRM 21.3.8.12.24, "Annual Electronic Notice Filing Requirement."

    • Complete Section III (and attach a completed return, including all required forms, schedules and statements, to the response) if the organization is required to file a return for the period.

    Note:

    If the caller asks where to send the response to the notice, instruct him/her to send it to the address on the notice. Failure to respond to the correct address could result in the generation of an additional notice.

  3. If the caller received a CP 421 (990-PF), but research indicates that the entity is a presumptive PF and there is no open " F" case on LINUS or EDS/TEDS:

    1. Instruct the caller to submit a Form 8734to the Cincinnati Campus and a response to the notice to the Ogden Campus

    2. Update the organization's filing requirement to 990-PF-3.

  4. If the caller received a CP 422 or CP 427, research EDS/TEDS for a favorable "F" case. If none is found, instruct the caller to submit a completed Form 8734to the Cincinnati Campus and a response to the notice to the Ogden Campus.

  5. If the caller received a CP 425 through 429 notice and states a response was previously sent and attached to the CP 420 through 424, verify disclosure, per IRM 21.3.8.4. Check for the following:

    • A history item on ENMOD showing "ASGNBD15" indicates OSPC has received a response. No further action is required from the customer at this time.

    • A TC 590 on TXMOD indicates the account is resolved. (See Document 6209 Section 11 for additional Closing Code information.)

    • A TC 150 on the appropriate TXMOD indicates OSPC has received and accepted a return for that module. No further action is required from the customer at this time.

    • No indication on ENMOD or TXMOD that a response was received. Advise caller to complete items shown in (2) (a) above and resubmit it to OSPC.

  6. If the caller indicates that he/she sent a return under separate cover from the CP 420 through 424, it takes 6–8 weeks to appear, and it appears on TXMOD; there is no indication on ENMOD.

  7. Refer to IRM 3.13.12, Exempt Organization Account Numbers (Entity), for additional information.

  8. Organizations must file returns as required by law. If they want to request a change in current filing requirements, they must submit the pertinent information to EO Determinations. Organizations that intend to submit such a request must still respond to OSPC's notices in a timely manner.

21.3.8.10.2.8  (04-19-2007)
CP 213

  1. The CP 213 Notice is not a bill. Except for the CP 213R, it contains a "proposed" penalty amount due to a late filed and/or incomplete Form 5500 or Form 5500–EZ.

    1. The CP 213N is issued to plan sponsors who filed the Form 5500 or Form 5500-EZ late.

    2. The CP 213I is sent to plan sponsors who filed an incomplete Form 5500 or Form 5500-EZ return which may also have been filed late. The long version indicates what information is missing on the return by means of a series of check boxes.

  2. DOL (EFAST) may correspond twice asking for missing information and/or addressing the late-filed return. If the customer does not respond to either of the letters, the return is processed as is, and the information is provided to the IRS.

    Note:

    To verify if DOL issued a letter, research IDRS CC EMFOL for a TC 155 (1st letter) or TC 156 (2nd letter).

  3. Once IRS receives the information from EFAST, a module is established on Master File with a return condition code of 'I' for an incomplete return and/or an 'N' for a late filed return. At that time, a tape is produced to generate the CP 213N or I Notices. Prior to mailing the notices, the EP Accounts unit in Ogden reviews the accounts to see if the notices should be mailed or voided.

  4. The CP 213 Notice gives the filer 30 days after the date of the notice to respond. The proposed penalty listed on the notice is assessed after 45 days unless Ogden Accounts Management Center (OAMC):

    • Receives written correspondence which establishes reasonable cause

    • Is provided the missing information from the filer, or

    • Is notified that a processing error was made on the part of the IRS or EBSA

  5. If the caller needs additional time to respond to the CP 213, he/she may fax that request to EP Accounts at 801-620-5670. The assistor may also request additional time for the caller to respond by inputting a history item on ENMOD. Input the history item should to read "H, TPREPLY" . This gives the customer 14 days to respond before the assessment is processed.

  6. How to handle inquiries regarding the CP 213 notice:

    Step Action
    1 Verify which notice was received. (Instruct the caller to look at the lower right corner of the notice. If the caller cannot locate the notice number, ask the caller to begin reading the body of the notice.)

    • If CP 213I (and the "late filed return" box is not checked), instruct the caller to supply the missing information or explain why the missing information cannot be supplied.

    • If CP 213I (and the "late filed return" box is checked), instruct the caller to supply the missing information or explain why the missing information cannot be supplied. Continue with step 2.

    • If CP 213N, continue with step 2.
    2 Determine whether any of the following factors apply:

    • Was the return filed timely, including any extensions? If yes, instruct caller to respond to the notice with verification of timely filing (e.g., copy of extension and/or proof of timely mailing, registered letter receipt, certified mail). If no, continue.

    • Has the filer been accepted into DOL’s Delinquent Filer Voluntary Compliance Program (DFVCP)? If yes, instruct the caller to respond to the notice with a copy of the cancelled check. If no, continue.