AccessibilitySkip to Top NavigationSkip to Main ContentHome  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 21. Customer Account Services

Chapter 7. Business Tax Returns and Non-Master File Accounts

Section 1. BMF/NMF Miscellaneous Information (Cont. 1)

21.7.1  BMF/NMF Miscellaneous Information (Cont. 1)

21.7.1.4 
BMF/NMF Adjustment Procedures

21.7.1.4.8 
Federal Tax Deposits (FTDs)

21.7.1.4.8.1 
Electronic Federal Tax Payment System (EFTPS)

21.7.1.4.8.1.6  (01-01-2006)
EFTPS Through Your Financial Institution (ACH Credit)

  1. ACH Credits, also known as "EFTPS Through your Financial Agent" are initiated by taxpayers contacting their financial institution (bank) to send payments to EFTPS. Taxpayers instruct the financial institution to electronically move funds from their account to the Treasury's account in accordance with its policies, on the date specified by the taxpayer. Taxpayers should check with the financial institution to see if they offer this service, how much it costs, and if they are eligible to use it because not all financial institutions offer this service.

  2. ACH Credits are originated in the CCD + TXP format. This is a standard ACH format. (Specific information on this format can be found in the taxpayer's EFTPS Payment Instruction Booklet.) If a taxpayer's bank does not have this information, taxpayer can call the Financial Institution Help-line, "1-800-605-9876" , the TFA has established and request the information.

  3. The credit transaction must be initiated at least one banking day before the due date. When making an "EFTPS Through Your Financial Agent" transaction, advise the taxpayer that since banks have different ACH deadlines, the taxpayer should check with their bank to ascertain their deadline. The taxpayer's bank assigns a reference number which remains part of the record and becomes the reference number on EFTPS. The bank should provide this reference number to the taxpayer for audit trail purposes.

  4. ACH Credits are identified by payment method 1 in the second position of the EFT number.

21.7.1.4.8.1.7  (01-01-2007)
Federal Reserve Electronic Tax Application (FR-ETA) Payments - Same-day Payment - IMF Taxpayer

  1. Procedures for allowing an IMF taxpayer to use the same-day payment system differ from BMF. If the taxpayer is currently enrolled in EFTPS and makes recurring payments, their Payment Instruction Booklet provides the instructions about making the payment.

  2. If a non-enrolled individual taxpayer needs to make an emergency same-day payment for a unique situation, such as to settle a litigation/bankruptcy case, settle an estate, prevent a lein/levy from being placed on the account or any other unique situation, the taxpayer needs to first contact their financial institution to determine:

    • If their financial institution offers this service, and

    • What fees their financial institution charges for this service

  3. Fees generally range from $10 to $30 for each FEDWIRE payment. Therefore, each payment amount is generally a large dollar figure.

    Note:

    The Customer Service Representative may contact the EFT Analyst at 202-283-0644 to receive special instructions for the taxpayer. These payments are tracked for reporting purposes. If the EFT Analyst is not available at that number, call the back-up analyst at 202-283-0764. These are internal use only numbers. Do not give out to taxpayers.

21.7.1.4.8.1.8  (01-01-2007)
Federal Reserve Electronic Tax Application (FR-ETA) Payments - Same-day Payment - BMF Taxpayer

  1. Business taxpayers who require same-day settlement may use the EFTPS system even if they are not currently enrolled in the system. Enrolled taxpayers have the ability to make a same-day payment. The instructions are located in their Payment Instruction Booklet. All same-day payments are sent to the Minneapolis Federal Reserve Electronic Tax Application (FR-ETA) by the business taxpayer's financial institution.

  2. If a taxpayer is not enrolled, they may require assistance in directing their financial institution to the proper format for making the payment. Financial institutions have two Fedwire options for making a federal tax payment. It is very important that their bank use the proper format. The taxpayer's financial institution needs to follow the most current procedures outlined in Chapters 3 and 10 in "Making Same-day Federal Tax Payments, Guidelines for Financial Institutions" at www.frbservices.org/Treasury/pdf/Sameday.pdf.

  3. Fedwire Funds Transfer begins daily operations at 12:30 a.m. Eastern Time (ET). The current hours for FR-ETA are 8:30 a.m. to 5:00 p.m. ET. Same-day federal payment transactions sent after 12:30 a.m. and before 8:30 a.m. ET are queued for processing when FR-ETA opens for the day. Tax payments sent AFTER the 5:00 p.m. ET cutoff, are rejected and ARE NOT processed the next day. It is recommended that financial institutions transmit the transaction well in advance of the cutoff. Taxpayers should make arrangements to have their financial institution notify them immediately if a payment is rejected and returned, so that the transaction can be corrected and resubmitted before the 5:00 p.m. ET cutoff.

  4. Prior to 2004, FR-ETA payments were identified by payment method 3 or 4 in the second position of the EFT number. Currently, it is only payment method 3 identifying the FR-ETA payments. The taxpayer's bank may call the FR-ETA toll-free Customer Service number at 1-800-382-0045 for assistance in making their payment, or in resolving problems with their FR-ETA payments.

21.7.1.4.8.1.9  (01-01-2006)
FTD Penalties and Penalty Relief on EFTPS Payments

  1. EFTPS depositors are subject to the same FTD penalties as other depositors, including a 10% penalty for avoiding the required deposit method. (See IRM 20.1.4, Failure to Deposit Penalties.)

  2. Various forms of penalty relief have been granted for taxpayers. See IRM 20.1.4 for information on penalty relief and the periods to which it applies.

21.7.1.4.8.2  (01-01-2006)
Authorized Depository

  1. Certain taxpayers are mandated to use EFTPS to deposit taxes. See IRM 21.7.1.4.8.1.3.

  2. Authorized depositories are required to accept cash, postal money orders, checks or drafts drawn on and to the order of the depository.

  3. Businesses not using EFTPS use FTD coupons to deposit required taxes with an authorized financial institution designated as a depository for federal taxes. FTD coupons are processed through the SCRIPS system.

  4. Banks are not required to accept an FTD coupon with a draft on another bank.

  5. Failure to make deposits on time, with an authorized depository, or by EFTPS (if required) can result in a deposit penalty. See IRM 20.1.4.2.2 for more information.

  6. Remind the taxpayer to check any special banking rules established by the depository.

    Example:

    Deposits made after a certain time (taxpayer needs to know the time for his particular depository) may be credited as a payment made the following day.

  7. If taxpayer has an inquiry on the FTD system or requests additional FTD coupons, review the deposit rules with the taxpayer from Publication 966, Electronic Choices for Paying Your Federal Business Taxes, Publication 15, Employer's Tax Guide, IRM 20.1.4, and Failure to Deposit Penalties.

21.7.1.4.8.3  (01-01-2006)
Mailing Tax Deposits to a Campus

  1. If the taxpayer applied for and has not received an EIN (or not applied for an EIN), inform him/her to call 1-800-829-4933 to obtain an EIN immediately. See IRM 21.7.13 for more information. See IRM 20.1.4.1.3.8 for more information on depositing by mail.

  2. See IRM 21.7.1.4.8.4.1 for more information on making deposits and encouraging taxpayer to use EFTPS.

  3. If the taxpayer is not required to use EFTPS, advise the taxpayer to use Form 8109-B, over the counter coupon, to make the deposit.

    1. Make the check, money order, etc. payable to the United States Treasury, and

    2. Show the taxpayer’s name (as shown on Form SS-4), EIN, type of tax, period covered, and address.

  4. An exception to mailing the deposit to the authorized depository arises only when the taxpayer is a first time depositor of employment taxes, cannot timely obtain a blank FTD coupon, insists on mailing the deposit, and a deposit is due. In these situations:

    1. Advise the taxpayer to mail his or her deposit directly to the campus, and

    2. Include with the deposit the taxpayer’s name, EIN, type of tax and tax period.

  5. Advise the first time depositor when mailing payment to a campus:

    1. A FTD penalty will not be assessed in the first quarter that a taxpayer is required to make an employment tax deposit.

    2. However, any subsequent non-receipt of coupons cannot be used to establish reasonable cause.

  6. Under IRC 7502(e)(3), depositors who are required to deposit taxes more than once a month, cannot rely on the timely mailing rule for tax deposits of $20,000 or more. The deposits must be received by the due date or the failure to deposit penalty may apply.

21.7.1.4.8.4  (10-01-2007)
Forms 8109/8109-B, FTD Coupons

  1. These coupons are used to make the required FTDs. They are printed in booklet format. Each booklet contains reminders, instructions for completion of the coupon, and 24 coupons.

  2. When applying for an EIN, the taxpayer only receives 1 FTD coupon (Form 8109) because the service is encouraging taxpayers to enroll in EFTPS at that time. For more information, see Publication 4275, Express Enrollment for New Businesses. - IRS Customer Service Scripts

  3. Use CC FTDRQR to input a request to the vendor for FTD coupons.

    1. If name and address do not appear on the format, verify all entity information before input.

    2. If the taxpayer requests the coupons be mailed to an address other than the one showing on FTDRQR, you may do so as long as you verify you are speaking to, or have a written request from, the taxpayer or taxpayer's authorized representative. For the rules regarding authentication, see IRM 21.1.3.

      Note:

      Changing the address on FTDRQR does not change the taxpayer's address on the Entity module. If the taxpayer requests an actual change to their address for purposes other than FTD coupons, Form 8822 must be submitted.

    3. The maximum number of books the taxpayer can order is two. They should automatically receive a coupon book when the 6th or 7th coupon is used (AUTOGEN). If the taxpayer does not specify the number of books, send two.

    4. Advise taxpayer he/she will receive the coupon book(s) in four to six weeks.

  4. Form 8109-B is an over-the-counter coupon available as a substitute for Form 8109. Form 8109-B has blank spaces used to complete required information. Form 8109-B, as with Form 8109, must be deposited with an authorized depository and should only be used sparingly.

21.7.1.4.8.4.1  (10-01-2007)
Resolving Inquiries Involving FTD Coupons

  1. Always encourage the taxpayer to use EFTPS to make deposits. Inform the taxpayer he/she receives a PIN in 1-2 weeks after enrolling in EFTPS and can begin making deposits using the PIN.

    Reminder:

    The PIN is mailed to the address of record.

  2. Explain to the taxpayer that he/she can make a same day deposit using a wire transfer from his/her financial institution.

    Wire Transfers
    Individual See IRM 21.7.1.4.8.1.7.
    Business See IRM 21.7.1.4.8.1.8.

  3. If the taxpayer wants additional information about EFTPS, order Publication 966, The Secure Way to Pay Your Federal Taxes for Business and Individual Taxpayers, and tell the taxpayer you are sending it to him/her for future reference.

  4. Federal Reserve Banks (FRBs) no longer accept FTD coupons. All other authorized financial institutions continue to accept FTD coupons. Taxpayers can mail their deposit to the address below.

    Caution:

    Do not encourage taxpayers to use this method unless absolutely necessary. In mailing a tax payment, taxpayers risk having the check delayed in the mail. This adds to the risk of incurring an FTD penalty for late deposit. All payments by mail are considered timely if the taxpayer establishes it was mailed in the U.S. at least two days before its due date.

    Financial Agent
    FTD Processing
    P.O. Box 970030
    St. Louis, MO 63197

  5. See IRM 20.1.4.1.3.8 for more information on depositing by mail. Payment of this type must be by check, postal money order, or cashiers check, payable to "Financial Agent" . Canadian checks are accepted but the funds must be in U.S. dollars and state "U.S. Dollars" or "U. S. Funds" on the face of the item. Any third party check sent to the Financial Agent must be endorsed by the taxpayer.

  6. The taxpayer (or tax practitioner representing the taxpayer) uses a substitute coupon, Form 8109-B (unless required to use EFTPS), when he/she needs to make a deposit and does not have an FTD coupon ( Form 8109) nor wants to use EFTPS.

  7. Determine if the taxpayer is required to use EFTPS using CC BMFOLE. If the Electronic Deposit Year is equal to or earlier than the current year, the taxpayer is required to use EFTPS. If the taxpayer is required to use EFTPS:

    • Provide the web address www.EFTPS.com, and

    • Provide the EFTPS assistance phone number. For more information, See IRM 21.7.1.4.8.1.1(2).

  8. Provide Forms 8109-B completed with the taxpayer's EIN and address only to the taxpayer or taxpayer's authorized representative (officer of the company - including individual authorized to pay/deposit taxes, POA on file, or Form 8821 on file).

  9. If correspondence or phone calls are received and you cannot verify you are speaking or corresponding with the authorized personnel described above, issue the Forms 8109-B to the address of record.

  10. If the taxpayer does not have the required FTD coupon (also applies to a practitioner requesting Forms 8109-B for the taxpayer) and is a Form 941 semiweekly depositor not required to use EFTPS:

    1. Order the taxpayer a booklet using CC FTDRQR. (CC BMFOLF indicates if coupons have been ordered and if so, the date.)

    2. Research IDRS to verify entity information and enter it on four Forms 8109-B.

    3. Send the four completed Forms 8109-B and an additional four blank Forms 8109-B to the taxpayer or taxpayer's authorized representative.

    4. Inform the taxpayer to use the completed Forms 8109-B first. If it becomes necessary to use the blank Forms 8109-B, he/she must enter the name, address, and EIN EXACTLY as on the four completed Forms 8109-B. Failure to do so can result in the payment being misapplied.

    5. Inform the taxpayer Form 8109-B cannot be reproduced and is used only as an interim measure until preprinted coupons are received.

    Note:

    If the taxpayer is NOT a Form 941 semiweekly depositor and is not required to use EFTPS, follow instructions in Steps 1, 2, 3, and 5 above, except complete two F8109-B coupons and provide two additional blank Forms 8109-B as detailed in Steps 2 and 3

    .

  11. If the tax practitioner requests a supply of Forms 8109-B be mailed to other than an address of record:

    1. Advise practitioner the request must be in writing on company letterhead and the quantity is limited to 25 coupons per request.

    2. Send these requests to the National Distribution Center at the address listed below:

      National Distribution Center
      P.O. Box 8903
      Bloomington, IL 61702-8903

21.7.1.4.8.4.2  (10-01-2007)
Forms 8109-B Procedures for Taxpayer Assistance Centers

  1. Verify it is the taxpayer, or individual with POA or Form 8821 on file.

  2. See IRM 21.7.1.4.8.4.1(7). This paragraph is based on whether or not the taxpayer is required to use EFTPS.

  3. If it is not an authorized individual, ask them to verify name, address, and EIN of taxpayer.

  4. If the information matches (if the information given is extremely close to our records, e.g., a transposition error), and the taxpayer is not required to use EFTPS, complete Forms 8109-B as described above and place them in a sealed envelope with the name (do not input address) of the taxpayer and instruct the individual to deliver them to the person responsible for paying and depositing taxes.

  5. If the information does not match, inform the individual there is a problem with the information provided and we will have to mail the Forms 8109-B to the address of record.

  6. If the individual insists they need the Forms 8109-B today, you can attempt to contact the taxpayer by phone to obtain permission to issue the Forms 8109-B to the individual. If permission is obtained, place in a sealed envelope as described above.

  7. If the taxpayer is required to use EFTPS (whether address matches or not), inform the individual there is a problem with the information provided and you cannot issue the Forms 8109-B. You can call the taxpayer at that time to inform him of the reason you cannot issue the Forms 8109-B to the individual requesting them, and hand the phone to the individual so the taxpayer can inform him of the reason the Forms 8109-B cannot be given to him.

  8. If you do not call, or are unable to contact the taxpayer by phone, apologize to the individual for being unable to provide the Forms 8109-B and correspond with the taxpayer concerning the EFTPS requirement. Provide information as described above on EFTPS.

21.7.1.4.8.5  (01-01-2007)
Agent Prepared FTDs

  1. Designated reporting agents (payroll services, banks, etc.) make FTDs for their clients. (See Rev. Proc. 2003-69, Rev. Proc. 98-32, or Publication 1474 for requirements.) FTDs for Forms 941, 943, and 945 can be made by reporting agents after Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers, is submitted and approved. (See IRM 21.7.2.3.1, Reporting Agents File.)

  2. Process payment-tracer requests or other inquiries regarding agent- prepared FTDs normally. Taxpayers sign Reporting Agent Authorizations allowing the Service to disclose deposit-related information to Reporting Agents. Use CC RFINQ to verify.

  3. Rev. Proc. 2003-69 and Rev. Proc. 98-32 provide procedures for agent prepared electronic deposit reporting. Publication 1315 also contains this information.

21.7.1.4.8.6  (10-01-2006)
Transmission of FTDs to the Campus

  1. Depository banks use Treasury Form 2284, Advice of Credit, to send FTD deposits directly to the campus.

  2. If Form 2284 is not available, depository routes the FTD coupons to the FRB. The FRB then prepares the Advice of Credit and forwards Internal Revenue Service copy and the coupons to the campus.

  3. Form 2284 is not stocked by IRS offices and forms distribution centers. If banks need additional copies, they use Form 5522, FTD Transmittal Reorder, to order Form 2284. Banks receive a supply of Forms 5522 with their initial supply of Forms 2284.

  4. Refer specific inquiries you cannot resolve with this procedural information to the FTD Interagency Coordinator (IAC) at the campus. A list of IACs can be found at http://serp.enterprise.irs.gov/databases/who-where.dr/interagency.htm.

21.7.1.4.8.6.1  (01-01-2006)
Form 5521 Preaddressed Label used by Commercial Banks and Form 9155, FTD Transmittal Reorder Form.

  1. Commercial banks use Form 5521 to mail their tax deposits to the appropriate campus. Commercial banks order these labels by submitting Form 9155. They receive Form 9155 with each order of Forms 5521 received.

  2. If the commercial bank has lost or misplaced the Form 9155 and cannot download the Form 9155 from www.irs.gov, they must call the Interagency Coordinator (IAC) listed under http://serp.enterprise.irs.gov/databases/who-where.dr/interagency.htm at the campus where they mailed their previous forms to obtain new labels.

  3. If they do not know which campus they dealt with in the past, they must call 1-888-568-7343 to determine the correct campus to call.

21.7.1.4.9  (01-01-2006)
Fiduciary Name/Address Change

  1. There are instances where you can make a fiduciary/address change.

    If you receive... Then ...
    An amended fiduciary return (with a jurat signature) that by-passed processing where the fiduciary name/address are different than Master File Change fiduciary name/address, per Form 1041.
    A telephone contact where the caller can fax a copy of the court documentation or Form 56

    1. Change name/address per court documentation or Form 56.

    2. Attach to the last paper filed Form 1041 or send Form 56 directly to Files for retention purposes.
    Name/address change requests in correspondence without Form 56

    1. Contact the fiduciary for Form 56 or court documentation by telephone.

    2. Send letter if unable to reach by telephone.
    Fiduciary name change with Form 56

    1. Make fiduciary name/address change.

    2. Attach Form 56 to last paper filed Form 1041 or send Form 56 directly to Files for retention purposes.

  2. Attach court documentation to a Form 56 and send to Files for electronically filed returns, per IRM 3.5.61.17.1.

21.7.1.4.10  (01-01-2007)
Technical Unit

  1. Technical Unit is a function set up in a campus that works cases identified as "priority" or "special." (For criteria, See IRM 21.7.1.4.10.1.) These cases are given special emphasis to ensure timely, accurate responses to troublesome or complex situations that could adversely affect taxpayer service and damage public relations if not properly handled.

  2. When criteria fits both Special Case and Taxpayer Advocate criteria (for criteria, see IRM 13.1, Taxpayer Advocate Program handbook), Taxpayer Advocate criteria prevails and procedures in IRM 13.1.7 are followed.

21.7.1.4.10.1  (10-01-2007)
Identification of Priority or Special Cases

  1. Categorize cases based more on complexity of action required than on tone of inquiry. Following cases are designated as "Priority" or "Special Cases" :

    1. Cases specifically designated as "Special" by National Headquarters, Area/Territory Office, or Field Directors

    2. Combat zone decedent cases

    3. All inquiries or adjustments relating to an exchange of information with a foreign country or U. S. possession. (If there is a question who is authorized to receive information, consult your local Disclosure Officer (Philadelphia Campus only).

    4. Cases that you or your immediate manager believe you cannot resolve through normal channels

    5. Follow-up inquiries that do not meet Taxpayer Advocate criteria such as cases involving both MF and non-MF or Pre-ADP returns; cases involving returns or other documents filed with more than one campus (campus servicing area in which taxpayer resides should work cases)

    6. Cases previously handled by Technical function if it involves same tax type and same tax period

    7. Cases involving large, complex corporate accounts

    8. Form CT-1 (Cincinnati Campus only). See IRM 21.7.2.4.24 for more information on Forms CT-1 and how to transfer the forms to Cincinnati.

    9. Potential CAWR tax/penalty assessments over $1 million.

  2. Use OFP Code 710-0101X and category TECT for technical issues not related to an account with the large corporation indicator (LCI). If LCI present, See IRM 21.7.1.4.11(3).

21.7.1.4.10.2  (01-01-2006)
Area Office Initiated Cases

  1. Special Cases identified in an area office are worked in that area office. If the area office cannot resolve the case due to insufficient or unavailable information, refer the case to Accounts Management by telephone. See IRM 21.7.1.4.10.1 for the criteria the case must meet.

  2. Process area office initiated cases as follows:

    1. Complete Control Log/History Sheet. Record name and telephone number of caller.

    2. Record facts of case. If additional space is necessary, use Form 1725, Routing Slip, and staple it to the Control Log.

    3. Send Control Log to Technical Function Control Clerk daily.

    4. Acknowledge receipt of inquiry within seven calendar days of the IRS receipt of a telephonic special case. Campuses reply directly to the taxpayer, unless it is previously agreed that the reply should go to referral resolution point in an area office.

21.7.1.4.10.3  (01-01-2006)
Accounts Management Campus Initiated Cases

  1. Prepare a Control Log/History Sheet and process inquiries identified as meeting special case. See IRM 21.7.1.4.10.1 criteria as follows:

    If Then
    Inquiry is received by mail Complete Control Log/History Sheet and attach inquiry.
    A telephone referral is received from an Accounts Management representative Prepare a control Log/History Sheet. Record all pertinent facts and taxpayer information on a memo or appropriate form.

  2. Transmit all special case referrals daily to the Technical Function Control Clerk.

21.7.1.4.10.4  (01-01-2005)
Unpostable Code 305, Reason Code 4 and 5

  1. Unpostable function refers cases it cannot resolve to Technical function (or locally designated function). Technical function (or locally designated function) takes the following action:

    1. Follow normal research procedures, including taxpayer contact, to resolve credit discrepancies.

    2. Processing time-frame is two weeks. If conditions warrant more time to resolve (e.g., waiting for taxpayer information to verify credits claimed), notify Unpostable function of delay.

    3. Document all case actions on history sheet.

    4. Move credits located under a different type tax, tax period, or TIN using standard credit transfer procedures.

    5. If a notice is sent to the taxpayer because of credits not being located, input a history item on IDRS to avoid duplication of research and unnecessary taxpayer contact (ex: U305BILLTP).

21.7.1.4.10.5  (01-01-2006)
Form 5704 - Special Case History Sheet

  1. Use Form 5704, Special Case History Sheet, to record the particular history of a special case.

  2. The history sheet helps other examiners ascertain what was done on the case.

  3. Attach the form to the inside of the case to facilitate case reviews by examiners as well as managers.

21.7.1.4.10.6  (01-01-2006)
Initial Case Review

  1. Check Adjustment Control Inventory List or IDRS to determine if follow-up inquiries are needed. For specific criteria, See IRM 21.7.1.4.10.1, then:

    If Then
    Open items are listed Send inquiry to appropriate unit to expedite action.
    Items are not in open status 1. Review to determine if action requested by taxpayer has taken place.
    2. Initiate an appropriate reply or forward case file to designated function to initiate reply.
    3. If no action has been taken and inquiry meets criteria ( See IRM 21.7.1.4.10.1.), route inquiry to Technical function for "Special Case" processing.
    Case is resolved by Technical function Technical function holds in "other" status until results of actions are verified, then closes case.
    Case does not meet special case criteria Refer to appropriate function for resolution.

  2. See IRM 21.7.1.4.10.1. Do not apply criteria to original inquiries or to multiple inquiries if each is on a different subject. For these situations, use normal pipeline procedures.

  3. Technical function has the option of rejecting any case that does not meet criteria to the point of origin. See IRM 21.7.1.4.10.1.

21.7.1.4.10.7  (01-01-2006)
ADP Technical Section

  1. Clerical support in Technical function should refer to IRM 2.3, IDRS Terminal Responses, IRM 2.8, AIMS Handbook, and IRM 2.4, IDRS Terminal Input, for terminal input sequence of IDRS research and IDRS control. Use Document 6209 for quick reference, but not as the authority:

    If Then
    Special case criteria is not met
    ( See IRM 21.7.1.4.10.1.)     		1. Reassign case to appropriate function.
    2. Access CC ACTON to record reassignment and change status if necessary.
    An inquiry is received directly from taxpayer or area office Establish controls on IDRS with assignment to an examiner in "A" (Assigned) status.
    Case is not accepted 1. Establish control with assignment to appropriate function.
    2. Forward all available information to assignee.
    A case is received with a notation that another case for same taxpayer is assigned to another functional area 1. Contact original case assignee to determine proper disposition of first case.
    2. When controlling a case, if IDRS already indicates case is already established, follow same procedures.

  2. Process special cases using the following guidelines;

    1. See IRM 5.19.2, Resolving Return Delinquencies, to process cases related to installment agreements.

    2. Record significant actions with a history item via CC ACTON using appropriate activity code.

    3. Process special case to completion.

    4. Use blocking series 79 for adjustments input on special cases.

      Note:

      Only use this blocking series when the original documents are in Technical function's possession. Continue to follow local procedures for adjustments where no refile DLN is created.

    5. If input of a MF transaction resolves case, do not change status of case on IDRS to "C" (closed). Route case file to control clerk to suspense for follow-up action.

    6. Respond to all special cases, within 14 days from the IRS-received date. If unable to meet this date, prepare an interim reply within seven calendar days, explaining the reason for the delay, and the expected completion date. Maximum time for a final reply is 30 calendar days.

21.7.1.4.11  (10-01-2007)
Large Corp Unit

  1. Each year various sources identify large, complex corporate accounts or State Agencies with potential for creating complex processing problems. To identify these cases quickly, a Large Corporation "Large Corp" Indicator (LCI) appears on IDRS, MF transcripts and CC BMFOL.

  2. All controlled cases worked in Large Corp are identified by category codes:

    • "LGCP" (LMSB)

    • "LGSB" (SBSE), or

    • "LGGE" (TEGE)

  3. Use OFP Code 710-0140X when processing large, complex corporate and Coordinated Industry Cases (CIC) cases. See Document 5995A for 5th digit specific OFP code.

  4. All cases worked in these categories age in 45 days.

  5. All Large Corp cases are worked in Cincinnati and Ogden.

  6. The state mapping for Large Corp cases is:

    Large Corp State Mapping
    Cincinnati Ogden
    CT, D.C., DE, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TX, VT, VA, WV, WI AL, AK, AR, CA, AZ, CO, FL, GA, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TN, UT, WA, WY

21.7.1.4.11.1  (01-01-2005)
Coordinated Industry Cases (CIC), Formerly CEP Accounts

  1. CIC examines cases that have more intricate and diversified business practices and transactions on many accounts. CIC cases are worked in Exam field offices. Exam provides periodic listings to the Large Corp Unit for input or removal of CEP indicators from accounts.

21.7.1.4.11.2  (01-01-2005)
Working Large Corp Cases (LCI Designated)

  1. Large Corp technicians must take actions or make adjustments/recommendations for large corporate accounts with an LCI by:

    • Determining whether to send notices to taxpayer

    • Addressing all current account issues, or

    • Coordinating with other functions regarding certain adjustments (CAWR, Excise, etc.)

  2. Large Corp technicians must communicate with the taxpayer, LMSB, SB/SE, TE/GE and field personnel by:

    • Establishing and maintaining a professional relationship with the taxpayer

    • Coordinating with all relevant personnel in regard to assigned cases, and

    • Outreach activities

21.7.1.4.11.3  (04-17-2007)
Routing Large Corp Cases and Inquiries

  1. See IRM 21.7.1.4.11.4(2). Route all cases with an LCI to the appropriate Large Corp Unit and/or site shown.

    Exception:

    Do not route CAWR, FUTA, Excise, Form 1042, or Form 1139 cases. Contact the Large Corp Unit for coordination purposes. CAWR and/or FUTA will print the Money Amount screen and the IDRS CC screens for the LC case and fax them to the Large Corp Unit. The Large Corp Unit contact person will provide the designated manager/management official in CAWR and/or FUTA with the necessary information to balance the LCI case within 10 work days.

    Caution:

    If the claim for refund exceeds $10,000, also call the appropriate Large Corp Contact to ensure 45 day processing is met. See IRM 21.7.1.4.11.4(1).

  2. CSRs must:

    1. Offer to the taxpayer, the contact name and telephone number. See IRM 21.7.1.4.11.4(1), or

    2. Prepare a Form 4442 on all LCI inquiries and route them to the appropriate Large Corp campus if the taxpayer chooses not to call the contact.

  3. If the case is routed to the incorrect Large Corp Unit, the incorrect Large Corp Unit receiving the case must coordinate with the correct site for resolution.

21.7.1.4.11.4  (06-28-2007)
Campus Contacts for Large Corp Cases

  1. The following campus contacts assist field personnel and any taxpayer who has a Large Corporation Indicator (LCI) to help resolve account related problems. Research the account before giving out the telephone number. Only give the campus contacts telephone numbers to a taxpayer whose account actually has the LCI set on it.

    Note:

    A BOD code of LM does not necessarily indicate that they are in the "Large Corporation Program" .

    Campus Contact Name Telephone number Best Time to Call
    Cincinnati Mark Overmann
    Deborah Blair     		859-669-5771
    859-669-5769     		6:30AM - 3:00PM
    6:00AM- 2:30PM
    EST
    Ogden Shannon House
    Travis Smith     		801-620-6799
    801-620-4126     		8:30AM - 4:30PM
    6:30AM - 2:30PM
    MST

  2. Large Corp Unit addresses are:

    Cincinnati
    PO Box 12267
    Stop 537G
    Covington, KY. 41012

    Ogden Express Mail
    1973 N. Rulon White Blvd.
    Mail Stop 6061 (Attn: Large Corp MS 6732)
    Ogden, UT. 84404

    Ogden Regular Mail
    Mail Stop 6732
    Ogden, Utah 84201

  3. To find the Large Corporation indicator on IDRS screens, follow the chart below. Once the organization has been assigned to one of the Large Corp Units, the indicator (which is one of the following numbers) shows which campus to contact:

    • Cincinnati (17)

    • Ogden (29)

    ON IDRS SCREEN: LARGE CORPORATION INDICATOR:
    ENMOD LARGE-CORP-CD> directly under ENMOD
    SUMRY LARGE CORPORATION> ON 3rd line of SUMRY
    TXMODA LRG-CORP> on 2nd line of TXMODA
    BMFOLI LGE CORP: on 4th line of BMFOLI

21.7.1.4.11.5  (01-12-2007)
Requesting Large Corp Participation

  1. The Large Corp Indicator "LCI" requests are generally made by the taxpayer or field personnel through the Large Corp Units or Industry personnel.

  2. Determine the taxpayer's Business Operating Division (BOD).

    If ... Th