21.1.7  Campus Support (Cont. 1)

21.1.7.9 
Payments

21.1.7.9.11  (10-01-2011)
Preparing Payments for Transshipping

  1. Preparing Payments for transshipping:

    1. Sort remits by receiving site.

    2. Remove all staples from checks and correspondence.

    3. Detach vouchers/stubs, if present, and process as coupons. If a notice voucher/stub is used, ensure the IRS received date is stamped on both the notice and voucher/stub.

    4. Green rocker original and make copy of first page. Send copy with remittance.

    5. Place correspondence in basket labeled Correspondence.

    6. Prepare a separate Form 3210, Document Transmittal, for each type of form.

      Note:

      If a notice, form, schedule, or correspondence does not require any further handling, do not make a copy. Transship the payment with the attached document.

      Example:

      Taxpayer returns an IDRS letter with a payment, but taxpayer has not written any information on the letter. Do not make a copy of the letter. Transship the check and use the letter as the source document.

  2. See IRM 21.1.7.12, Transshipping Payments, for additional information.

  3. Check to determine if a name and TIN are present on attached correspondence or check. It is not necessary to forward payments for research if a TIN and name are present. The document or envelope can be utilized as the payment source document. Forward these payments to the Form 3210 preparation area for transshipment. If TIN and name are not present, forward to Payment Research area.

  4. Payment Preparation area photocopies any correspondence/claims necessary for payment voucher and/or tears off necessary coupons for payment voucher.

21.1.7.9.12  (10-01-2013)
Overstamping

  1. All payee lines must be overstamped "United States Treasury" at the point of extraction, except for the following:

    • U.S. Treasury

    • US Treasury

    • United States Treasury

      Note:

      The abbreviation "Treas" is acceptable when used in conjunction with "United States" or "U.S."

    • Internal Revenue Service

    • Department of the Treasury

    • Department of Treasury

      Note:

      The abbreviation "Dept" . is acceptable when used in conjunction with "Treasury" .

    Note:

    If in doubt, overstamp remittance.

    Caution:

    Do not overstamp third party checks. If a check is payable to a third party, not endorsed, and the address on the envelope is an IRS address, check the envelope for a stop number or a name of an IRS employee. If the check is for an IRS employee, contact the employee to pickup the check or send the check with Form 3210 to the employee in an addressee only envelope.

    Note:

    This stamp must be available at each desk and must be stamped on payee line.

  2. See Exhibit 21.1.7-4, Overstamping.

21.1.7.9.13  (03-22-2013)
Remittance Not Payable to United States Treasury

  1. If remittance is not made payable to the United States Treasury, or one of the acceptable payees listed in Exhibit 21.1.7-4, Overstamping, return the remittance to the taxpayer with Letter 4630.

    If Then
    Remittance is not intended as payment for accompanying return/document Process return/document as "non-remittance" . Return remittance to taxpayer with an explanation of Unacceptable Payment.
    Remittance and return/document are not for IRS Forward to intended receiver.
    Items that are addressed to private citizens or businesses and are not intended for the IRS Return to the Post Office with notation "Misdirected to IRS" .

    Caution:

    Do not overstamp third party checks. If a check is payable to a third party, not endorsed, and the address on the envelope is an IRS address, check the envelope for a stop number or a name of an IRS employee. If the check is for an IRS employee, contact the employee to pickup the check or send the check with Form 3210 to the employee in addressee only envelope.

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

  2. See IRM 21.1.7.6.11, Tax Returns Addressed to IRS Which Should Have Been Filed With State/Local Jurisdictions, if remittance is received with state or local tax return.

21.1.7.9.14  (10-01-2012)
Mutilated Checks

  1. Mail-opening equipment may mutilate checks during processing. When this occurs, remittance processors must tape the check back together and place in a transparent sleeve. Financial institutions determine if a mutilated check may be processed.

    Note:

    If unable to process through RS-PCC, transship to Submission Processing Support site.

21.1.7.9.15  (10-01-2014)
Government Checks

  1. Payment Perfection receives all Government Checks from the Extraction Unit that have been stamped below the "Pay to the order of" line with the following statement: "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE".

  2. Payment Perfection must separate the valid government checks for payment of taxes from the returned refund checks.

  3. All remittances where the payee line is made payable to the United States Treasury, Internal Revenue Service, Commissioner, Department of the Treasury, Social Security Administration or variations of any agency or department of the United States Government should be construed to be a payment to the United States Government.

  4. Process the valid government checks for payment of taxes through normal processing.

  5. Forward the Returned Refund/Rebate Checks, along with any document(s), to the Refund Inquiry Unit with Form 3210, Document Transmittal. Form 3210 must list the following information from each check:

    • Check Symbol

    • Check Number

    • Amount

    Note:

    The check symbol and check number are located in the upper right hand corner of the check.

    Note:

    If a returned refund/rebate check is received with a return and the Statute of Limitations is in jeopardy, the return must be cleared by the Statute Control Group before being forwarded to Refund Inquiry.

  6. If an endorsed returned Refund/Rebate Check accompanies a valid payment of taxes, process as follows:

    1. Prepare a posting document for the valid payment of taxes and process through normal processing.

    2. Apply the payment to the taxpayer's account with TC 670 and TC 570 or TC 640 with CP 2000.

  7. Managerial reviews by the Supervisor must be conducted and documented at least quarterly to ensure adherence to internal controls for the security of the returned refund checks forwarded to Refund Inquiry on Form 3210. Management may, at their discretion, conduct these managerial reviews at more frequent intervals. The review should ensure all Form 3210 sent to Refund Inquiry are received back and acknowledged with a signature from the appropriate Refund Inquiry official.

  8. See IRM 21.1.7.6.1, Extraction of Envelope Contents with Remittance, for additional information on return of government checks with indication of ID Theft for Fraud.

  9. See IRM 21.1.7.9.25, Non IRS Refund Checks, for return non IRS refund checks

21.1.7.9.16  (10-01-2014)
Payment Research Area

  1. Payment Research researches correspondence and IDRS for identifying information. See IRM 21.1.7.9.10.2, Basic Manual IDRS Research for Payment Perfection.

  2. Clerk reviews payments for entity information using the following IDRS command codes. Refer to the SERP IDRS Command Codes Job Aid:

    • INOLE

    • IMFOL

    • BMFOL

    • NAMEB

    • NAMEE

    • NAMEI

    • NAMES

  3. If identifying entity information is found, complete documentation with the following information on IDRS print:

    • TIN

    • Name Control

    • Check number

    • Money Amount

    • Clerk initials

  4. Print screen associated with entity posting information and attach to remittance.

  5. If unable to process the payment through RS-PCC, follow "Form 3210 Preparation" procedures.

  6. If identifying entity information is not found, or does not match the remittance:

    1. Photocopy remit and any attachments.

    2. Complete Form 3210, Document Transmittal, with volume.

    3. Attach original remit(s) and any attachments to Form 3210, Document Transmittal.

    4. Transship to appropriate site.

    5. Keep photocopy(s) on file at the Campus until receipt is acknowledged from transshipping site.

21.1.7.9.17  (01-13-2012)
Unacceptable Payments

  1. Unacceptable Payment of Taxes are items that the Depository Bank will not accept as payment. Any of the following items found in the Payment Research Unit must be returned to the taxpayer with a Letter 4630.

    1. Gold

    2. Silver

    3. Jewelry

    4. Stamps

    5. Savings Bonds

    6. Treasury Notes

    7. Treasury Bills

    8. Stocks

    9. Treasury Certificates of Deposit

    10. Promissory Note

    11. Credit Cards (see 4 below)

    12. Debit Cards (see 5 below)

    13. Gift Cards

    14. Gold Coins (other than U.S. Currency)

    15. Deposit Slips or Withdrawal Slips

    Note:

    If these items are not returned immediately, they must be stored in a locked safe.

    Note:

    If a Promissory Note is returned to the taxpayer and the taxpayer sends the note in again citing Public Policy HJR-192, forward the note to the CI Field Office, Attention Special Agent in Charge of the state the taxpayer resides.

  2. Return the items of monetary value of $10 or more by certified mail, and items under $10 by regular mail within 24 hours of receipt. Process accompanying returns/documents as non-remit.

  3. Items of value that cannot be returned because the taxpayer cannot be identified, the taxpayer will not accept, or the items are undeliverable, should be maintained in a locked safe for the current year plus three years.

    1. If a claim for items being held is received from a taxpayer, return the item to the taxpayer as outlined in IRM 21.1.7.9.17 (2) above.

    2. If the taxpayer does not claim the item of value, the Operations Manager will determine the disposition of the item at the end of the retention period.

    3. These items will be recorded on Form 14012, Records of Contents of Safes/Vaults. Managers will review this form monthly.

  4. Send the credit card back to the taxpayer, via certified mail, along with a letter advising the taxpayer that the IRS does not have the capability to process credit card payment transactions when the credit card or credit card information is sent in with the return. See IRM 21.1.7.6 (10) Extraction of Envelope Contents.

  5. Send the debit card back to the taxpayer, via certified mail, along with a letter advising the taxpayer that the IRS does not have the capability to process debit card payment transactions.

  6. Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

21.1.7.9.17.1  (10-22-2010)
Post Dated Checks

  1. When a post dated check is received, it must be returned to the taxpayer with Letter 4630. Stamp check "Non-Negotiable" and return it to the taxpayer with an explanation.

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

21.1.7.9.17.2  (10-22-2010)
Incomplete Checks

  1. Return check to the taxpayer when the check is totally blank, or if it is unsigned and the proper money amount cannot be determined with Letter 4630. See IRM 21.1.7.9.18, Money Amounts.

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

21.1.7.9.18  (10-01-2013)
Money Amounts

  1. The numeric amount on the remittance will normally be used for processing. There may still be times when the money amount to use is questionable. Use the following table to determine how to process payment:

    If ... Then ...
    The numeric amount is legible and matches the written amount Process the payment using the numeric amount.
    The numeric amount is illegible or blank Process the payment using the written amount. Annotate, in pencil, the amount used above the remittance date line.
    The numeric and written amounts do not match and the numeric amount matches the source document Process the payment using the numeric amount.
    The numeric and written amounts do not match and the written amount matches the source document Process the payment using the written amount from the remittance. Annotate, in pencil, the amount used above the remittance date line.
    The numeric and written amounts do not match and neither one matches the source document Process the payment using the written amount from the remittance. Annotate, in pencil, the amount used above the remittance date line.
    The written amount is illegible or blank Process the payment using the numeric amount.
    The numeric and written amounts are blank or zero Stamp the check non-negotiable and return with Letter 4630 to the taxpayer. Process the accompanying form or document as non-remittance. If the letter and check are returned as undeliverable and the taxpayer cannot be reached by telephone contact, turn the check over to the Operations Manager of Campus Support to destroy.
    The numeric and written amounts are illegible OR if a determination cannot be made Contact taxpayer via telephone to determine the remittance amount. Annotate, in pencil, above the remittance date line the amount provided by the taxpayer. If unable to reach the taxpayer by telephone, stamp the check non-negotiable and return with a letter to the taxpayer. Process the accompanying form or document as no-remittance.
    There is a statement on the check "Not Valid For Less Than $XXX.00" or "Not Valid For Less Than $XXX.XX" and the check amount is less Stamp the check non-negotiable and return to taxpayer. Process the accompanying form or document as a non-remittance.
    There is a statement on the check "Not Valid For More Than $XXX.XX" and the check amount is more Stamp the check "Non-Negotiable" and return to the taxpayer using Letter 4630. Process the accompanying from or document as non remittance.
    A completely blank check is received with a remit document Stamp the remittance "Non-Negotiable" and return it to the taxpayer with an explanation of Unacceptable Payment. Process the Form/document as non-remit. If the letter and check are returned as undeliverable and the taxpayer cannot be reached by telephone contact, turn the check over to the Operations Manager of Campus Support to destroy.
    A completely blank check is received with a refund/non-remit Form Stamp the remittance "Non-Negotiable" and keep attached to the Form/document. Process the Form/document as non-remit.

    Caution:

    Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

21.1.7.9.19  (10-01-2007)
Single Remittances of $100 Million or More

  1. When checks of $100 million or more are received, the check must be photocopied and immediately faxed to the deposit support site.

21.1.7.9.20  (10-01-2014)
Discovered Remittance

  1. Cash and non-cash remittances, found after the mail opening operation, are discovered remittances. Follow the procedures in IRM 3.8.46, Discovered Remittance.

  2. The discovering function sends a photocopy of the completed Form 4287, Record of Discovered Remittances, attached to a sealed envelope labeled "Campus Support Stop XXX" .

  3. Campus Support must open the envelope and take the following actions:

    If ... Then ...
    Campus Support can process all of the payments
    1. Initial beside each of the remittances on Form 4287.

    2. Return Part 1 to the discovering function.

    3. Retain Part 2 for one year after the end of the processing year.

    4. Generate a RPSID number for Discovered Remit 497000 - 499999.

    5. Process the payment(s) through RS-PCC.

    Campus Support can not process all of the payments
    1. Initial beside each of the remittances on Form 4287 processed through RS-PCC.

    2. Make a copy of Part 1 and 2 of Form 4287.

    3. Return a copy of Part 1 to the discovering function.

    4. Retain a copy of Part 2 for one year after the end of the processing year.

    5. Place the envelope in a locked bag for transport to Campus Support UPS station.

    6. Transship the original Part 1 and Part 2 with the payment(s) not processed through RS-PCC via UPS, to Submission Processing.

    7. Generate a RPSID number for Discovered Remit 497000 - 499999.

    8. Process the payment(s) through RS-PCC.

    Campus Support is unable to process any of the payment(s)
    1. Retain the photocopy of Form 4287 for tracking purposes for a duration of one month.

    2. Place the envelope in a locked bag for transport to Campus Support UPS station.

    3. Transship the payments via UPS, to Submission Processing Support site for processing.

    Note:

    Before returning a copy of Form 4287 to the discovering function verify that the payment(s) can be processed through RS-PCC.

    Note:

    If payment is received with original return, green rocker payment amount, make copy of page 1 of the form, and route original form to Submission Processing for processing. Use copy of the form as a source document for RS-PCC.

  4. If no cash or items of value are found, a separate Form 4287, Record of Discovered Remittances, must be prepared for each business day that no cash or items of value were discovered. "No Cash" must be annotated in large letters across the Form along with the date.

  5. Retention for Forms 4287, Record of Discovered Remittances, is one year after the end of the processing year per Document 12990, Records and Information Management Record Control Schedules, Tax Administration – Wage and Investment (Job No. NC1–58– 85–10, Item 137).

21.1.7.9.21  (10-01-2012)
Multiple/Split Remittances

  1. A multiple remittance (also referred to as "Multi") is two or more remittances received with a single return/document.

  2. When processing accompanying return/voucher/notice as the posting document, the following applies:

    1. Run a calculator tape totaling the remittances and attach the calculator tape to the front of the document. Ensure the total equals the balance due on the posting document(s).

      IF Then
      Remittances and return/document balance due line agree Green rocker balance due line.
      Money amounts disagree and the balance due is only partially paid Edit the remittance amount in green to the left of the balance due line.
      Money amounts disagree and the balance due is overpaid Edit remittance amount in green to the left of the balance due line.
    2. Edit "M" and the number of remittances in the upper left hand corner of all remittances and the document.

  3. If a payment posting document is needed, photocopy the original correspondence to forward with the payment. Send the original correspondence to the appropriate business function.

  4. A split remittance is one remittance received with more than one return/document and/or more than one tax period.

    If Then
    Remittance and return/documents balance due lines agree Green rocker balance due lines.
    Money amounts disagree Apply remittance amount to returns/documents from oldest to most current tax period.

    Note:

    If the taxpayer provides directions, the payment must be applied in accordance with those directions unless it is an installment agreement payment. See IRM 21.1.7.9.10.3 (4).

    After application of remittance, a return/document is only partially paid Edit the remittance amount in green to the left of the balance due line of the partial paid return/document.
    (If no amount of the remittance is applied to a return/document, do not edit.)
    After application of remittance, the total of the balance dues on the return/document is overpaid Apply excess remittance to the oldest tax period, edit remittance amount in green to the left of the balance due line.
    Split remittance Edit "S" and number of returns/documents in upper left corner of remittances and returns/documents.
  5. Prepare adding machine tape for each Multi/Split return/document edited amount and total. On the same tape list, check amounts and total. Both totals must equal. Attach adding machine tape to front of the first return/document.

  6. Campus Support began to process multiple/split remittances through RS-PCC on December 20, 2010.

  7. Splits and Multis may be combined if more than one return or document is received with more than one remittance. This is called a complex split.

    If ... Then ...
    Remittance equals return/documents balance due lines Green rocker the amounts on the returns and documents.
    Remittance is greater than return/documents balance due lines Apply the excess to the return or document with the oldest tax period.
    Remittance is less than return/documents balance due lines Subtract the difference from the most current tax period and process any remaining returns or documents as non-remit.
  8. Edit "M" and the number of remittances in the upper left hand corner of both the remittances and returns/documents.

  9. Edit "S" and the number of returns/documents in upper left corner of both the remittances and returns/documents.

  10. Prepare an adding machine tape totaling all the remittances, then another adding machine tape totaling all the returns/documents. Both totals must be equal. Attach the tapes to the front of the first document.

21.1.7.9.22  (04-19-2012)
Bill of Exchange

  1. If a Bill of Exchange or Registered Bill of Exchange is received from a taxpayer authorizing the campus to settle their account through FedWire, send everything received to the following address:

    Department of the Treasury Office of Executive Secretary
    1500 Pennsylvania Avenue, NW
    Room 3413
    Washington, DC 20220

  2. Complete Form 9814, Request for Mail/Shipping Service, and check "Next Day Air" and "Remittances and Payments" boxes. Forward to your Shipping area.

21.1.7.9.23  (03-06-2014)
Routing Offshore Voluntary Disclosure Program Payments

  1. Route Offshore Voluntary Disclosure Tax Payments (OVDP) and/or amended returns (IMF Only) via overnight traceable method to the Austin Submission Processing Center for specialized processing. Send all tax payments on the day of receipt or as soon as possible the next business day to:

    Internal Revenue Service
    3651 S. I H 35 Stop 1919 AUSC (Remittance) or;
    3651 S. I H 35 Stop 4301 AUSC (Non-Remittance)
    Austin, TX 78741
    ATTN: Offshore Voluntary Disclosure Program

21.1.7.9.24  (04-19-2012)
Bureau of Public Debt

  1. Checks received at Campus Support for the Bureau of Public Debt will be processed following the procedures below:

    • Transship to Submission Processing.

    • Prepare a separate Form 3210, Document Transmittal.

    • Write Bureau of Public Debt in the remarks section of the Form 3210.

    • Over stamp the check United State Treasury, if the check is made payable to Bureau of Public Debt or any other unacceptable payee.

21.1.7.9.25  (04-19-2012)
Non IRS Return Refund Checks

  1. If a non IRS return refund check, is received from a taxpayer mail it to the following addresses:

    If Check is from... Then Route to...
    Social Security Administration (SSA) Department of Treasury
    P. O Box 34440
    Kansas City, MO 64116-0840
    Supplemental Security Income (SSI) Department of Treasury
    P.O. Box 165670
    Kansas City, MO 64116-5670
    Office of Personnel Management (OPM) Department of Treasury
    P.O. Box 7509
    Kansas City, MO 64116-0209
    Department of Veterans Affairs (VA) and all other miscellaneous checks Department of Treasury
    P.O. Box 34668
    Kansas City, MO 64116-1068

    Note:

    If mailed by overnight mail, send the checks to:

    Department of the Treasury
    4241 NE 34th Street
    Kansas City, MO. 64116

21.1.7.9.26  (03-22-2013)
Information Returns (IRP)

  1. Payments received with information Form W-2G, Form 1096, Form 1098, Form 1099 series, Form 5498, and Form 8038 cannot be used as a source document.

    1. Follow procedures in IRM 21.1.7.9.10.3, Analysis of Payment by Payment Perfection.

    2. Apply payment with TC 670, when application of payment is determined.

    3. Follow transshipment procedures, when application of the payment cannot be determined.

    4. Route forms to appropriate function.

  2. If a payment is received with an Enterprise Computer Center at Detroit Computing Center (ECC-DET)≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ in response to a Form 1099 Series Information Return with or without correspondence or a tax return, DO NOT apply the payment to this EIN. The payment should be returned to the taxpayer. Return the payment with a Letter 4630 or Form 8121, Return of Unacceptable Payment, with the following: We are returning your payment of [$$$] dated [mm/dd/yyyy]. The payment appears to have been made in response to our sending you a Form 1099[???] for calendar year [yyyy]. Form 1099[???] is not a tax bill; it provides information on interest income that you should report if you are required to file a tax return. Therefore, no payment is required.

21.1.7.9.27  (10-01-2012)
Cash Bonds

  1. Correspondence stating "Stop Interest" , "pursuant to IRC Section 6603" or "Rev. Proc. 2005-18" , should be processed as an IRC Section 6603 deposit. These payment must be routed to Submission Processing and processed through Manual Deposit with 999 DLN blocking. Transship to Submission Processing on a separate Form 3210 stating "Cash Bond" . Make a copy of the source document and send with payment. Route original to the appropriate function.

21.1.7.9.28  (10-01-2012)
Frivolous Checks

  1. Checks that state: "NOT FOR DEPOSIT" "EFT ONLY" "FOR DISCHARGE OF DEBT" and/or "WITHOUT RECOURSE" on the back are bad checks identified as part of a refund scheme. If you receive one of these checks, do not process. Checks marked "not for deposit" are not negotiable. Forward the non-negotiable instruments with Form 3210, Document Transmittal, to the Frivolous Filer Unit at the address below:

    Internal Revenue Service
    1973 N Rulon White Blvd. MS 4450
    Ogden UT 84404

21.1.7.9.29  (05-16-2013)
Questionable Payments

  1. Campuses are receiving questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

    1. Unusual or no financial organization name

    2. Monetary instruments printed on check quality paper or photocopying paper

    3. Monetary instruments that reference Title 31 USC 371

    4. No bank routing information. (All American checks have a nine digit number surrounded by symbols |:|:,e.g., |:123456789|:.)

    5. A lien number

    6. The words "Certified Bankers Check," "Public Office Money Certificate," "Certified Documentary Draft," "Lien Draft," "Certified Money Certificate," "Comptroller Warrant." "Do Not Deposit" , "Not For Deposit" , "For Setoff/Adjustment/Discharge," "EFT Only For Discharge of Debt" and "Comptroller Warrant"

    7. Bank or Financial Institution does not exist or has gone out of business.

    8. No magnetic encoding

    9. A sight/site draft that requires a service charge to process.

    10. Non negotiable remittances such as a Lien draft, Certified Banker's Check, Public Office Money Certificate, Certified Documentary Draft, Comptroller Warrant and/or Certified Money Certificate

    11. Personal checks drawn on the Federal Reserve Bank or any Federal Agency. The Federal Reserve Bank and Federal Agencies do not offer personal checking accounts.

  2. A large majority of the bogus remittances are received by "Certified" or "Registered" mail. They may be accompanied by the following documents:

    1. A letter requesting a refund for overpayment or the taxpayer renouncing his/her U.S. citizenship.

    2. A document titled "WARRANT PROCESSING PROCEDURES" has been attached to several of the bogus remittances. THIS IS NOT A LEGAL OR VALID DOCUMENT. DO NOT PROCESS A REMITTANCE BECAUSE IT IS ATTACHED TO THE WARRANT PROCESSING PROCEDURES.

  3. Upon receipt of a suspicious remittance, process using the following procedures.

    1. Avoid removing evidence, lifting finger or palm prints, handling the remittance, envelope and any correspondence as little as possible. Place remittance in a check saver.

    2. If there is any doubt about the legitimacy of a particular payment, immediately contact your manager and the Fraud Detection Center or the local Office of the Treasury Inspector General for Tax Administration (TIGTA) in your Campus.

    3. Do not contact the taxpayer, payer, banking institution or remitter indicated on the remittance to ascertain if the item is legitimate or not.

    4. Do not refer or discuss the questionable remittance with anyone or any Agency outside the IRS. This includes supplying photocopies or faxing the item to anyone other than an authorized IRS employee.

    5. In the event the Fraud Detection Center chooses not to pursue the matter, return the phony remittance to the taxpayer using Letter 4630. In addition to including the remittance in the letter, state the Campus' Director or delegated Service employee who has the authority to refuse acceptance of a remittance if there is doubt that it would be honored upon presentation to a financial institution. The appropriate definition should be included as the basis for return of the remittance.

    6. Do not issue Form 809, Receipt for Payment of Taxes, for questionable or known bogus remittance. If the remittance is deemed credible and returned to the site for processing, Form 809 may be issued at that time.

    7. Prepare Form 3210, Document Transmittal for any questionable payment released to the Fraud Detection Center (FDC). Annotate on Form 3210 the taxpayer's name, TIN, type of payment (i.e., check, draft, money certificate), payment amount, Tax Form, Tax Year, Received Date, and/or any other pertinent information concerning the payment. The legible signature and title of the Fraud Detection Center employee to whom the questionable payment is released must also be shown on Form 3210.

21.1.7.9.30  (03-06-2014)
Department of Justice/Criminal Restitution Program Payments

  1. Campus Support may receive Department of Justice Criminal Restitution Payments. The checks are United State Treasury checks. The top of the check has a statement "US District Court" . Prior to Atlanta Submission Procession rampdown, the payments were processed by Atlanta Submission Processing. Atlanta Campus Support may receive these checks addressed to the old address P.O. Box 47-421 Stop 151.

  2. Department Of Justice (DOJ) Criminal Restitution Payments must be processed at Kansas City. Criminal restitution payments received at Campus Support sites must be transshipped thru overnight traceable mail to the following address:

    Internal Revenue Service

    ATTN: RACS, Stop 6261, Restitution

    333 West Pershing Rd.

    Kansas City MO 64108

21.1.7.9.31  (10-01-2014)
Petitioning United State Tax Court

  1. If Campus Support receives a payment made payable to Clerk, United State Tax Court in the amount of $60.00 and the taxpayer is petitioning the court, route the check and all attachment to the following address:

    United States Tax Court

    400 Second Street, N.W

    Washington, D.C. 20217

21.1.7.10  (10-01-2013)
Over the Counter Channel Application (OTCnet)

  1. The Over the Counter Channel Application (OTCnet) financial service is a secure, web-based system combining the functionality and features of two former applications: Paper Check Conversion Over The Counter (PCC OTC) which electronically processed US checks presented for payment and the Treasury General Account Deposit Network (TGAnet) which processed US currency. IRS began using OTCnet on October 1, 2012. OTCnet is the system that converts paper checks (personal and business) into electronic Automated Clearing House (ACH) debits or image documents that are cleared through the Check 21 network. Since the OTCnet process is automated, the collections and reporting process is more efficient.

  2. OTCnet is comprised of three elements:

    • Administration

    • Check Capture, Check Processing and Reporting

    • Deposit Processing and Reporting

    The Administration element is a component of the Check Capture, Check Processing and Reporting as well as Deposit Processing and Reporting.

  3. The Administration element allows those with administrative permissions to install, setup users, and manage OTCnet.

  4. Check Capturing, Check Processing converts personal and business checks into electronic fund transfers. Transactions can be: a consumer, consumers accounts receivable, and business transactions.

  5. Deposit Processing permits Federal agencies the ability to create and submit deposits for confirmation. This platform also allows for Financial Institutions to confirm those deposits and create adjustments electronically.

  6. The operator takes the completed check and inserts it into the Point of Sale scanner. The scanner reads the Magnetic Ink Character Recognition (MICR) line on the bottom of the check and captures the image of the check into the POS computer. The bank account information that is captured from the MICR line is transmitted to the Fiscal Service for processing. The paper check is no longer sent to the bank. For checks processed through OTCnet, the agency must destroy the check. The scanned checks must be held for two months following deposit of checks before shredding the checks.

    Exception:

    If Electronic Federal Tax Payment System (EFTPS) has unresolved errors, the checks and vouchers are not destroyed until errors have been corrected. The checks are not shredded until the Reconciliation Report Deposit Ticket Summary shows the checks have been Transmitted for Archival or no longer available on the report. If Ogden Submission Processing requests additional information, Campus Support must respond within 24 hours.

  7. The check image is forwarded and stored for 7 years in a central database called Check Image and Research Archive (CIRA).

  8. The financial information captured from the MICR line is transmitted to the Fiscal Service. The Fiscal Service processes the transaction through the ACH network or the Check 21 network, depending on the initial agency set up. The Fiscal Service makes TRS entries, and provides the electronic OTCnet Deposit Ticket (SF-215) and debit voucher (returns SF-5515) for IRS retrieval.

  9. The CA$HLINK system was decommissioned October 2012, and was replaced by functionality in OTCnet and the Transaction Reporting System (TRS) now called The Collection Information Repository (CIR).

21.1.7.10.1  (10-01-2014)
Processing Payments via Remittance Strategy for Paper Check Conversion (RS-PCC)

  1. As of May 2008, Campus Support, began processing perfect payments using RS-PCC. RS-PCC interfaces with Electronic Federal Tax Payment System (EFTPS) that enables Campuses Support to electronically process paper remittances at the point of receipt. The checks are scanned; taxpayer accounts are debited by Fiscal Service; and the posting information is sent to EFTPS for account posting. Insolvency, Mis-Directed, and OIC payments received at the Philadelphia, Brookhaven, Memphis, Andover, and Atlanta Campuses are scanned through Over the Counter Channel Application (OTCnet).

  2. On December 20, 2010, RS-PCC Release II was implemented. This is a new web-based system and it has the additional capability to process split checks (one check to multiple tax modules), multiple checks (multiple checks to one or more tax modules), secondary/tertiary transactions, perform key verification, and entity validation.

  3. A 17-digit number with the first two numbers identifying the Submission Processing Center Code (29 for Ogden) identifies the payment on IMFOLT and BMFOLT and the last 15 digits are the Electronic Funds Transfer (EFT) number. The financial agent assigns a 15 - digit EFT number. The financial agent designation for RS-PCC is "5" (first position of the EFT number). The Campus payments are identified by an EFT number beginning with "520" The fourth , fifth, sixth, and seventh positions are the year digit plus the date the EFT number was assigned. Tenth, eleventh, twelfth, thirteenth, fourteenth, and fifteenth positions are the EFT Sequence Number. The eighth and ninth positions indicate the type of payment.

    • 00 - Philadelphia Insolvency prior to July 2008

    • 00 - All Campus Support sites for Discovered Remittance (July 2008, to present)

    • 01 - Philadelphia Insolvency (July 2008, to present)

    • 02 - Philadelphia Perfect Mis-Direct Payments

    • 03 - Philadelphia Imperfect Mis-Direct Payments

    • 05 - Brookhaven Perfect Mis-Direct Payments

    • 06 - Brookhaven Imperfect Mis-Direct Payments

    • 07 - Memphis Perfect Mis-Direct Payments

    • 08 - Memphis Imperfect Mis-Direct Payments

    • 09 - Brookhaven OIC Payments

    • 10 - Memphis OIC Payments

    • 11 - Andover Perfect Mis-Direct Payments

    • 12 - Andover Imperfect Mis-Direct Payments

    • 13 - Atlanta Perfect Mis-Direct Payments (as of June 2011)

    • 14 - Atlanta Imperfect Mis-Direct Payments (as of June 2011)

    • 15, 16, 17 - Austin Offshore Voluntary Disclosure Payments (OVDP)

    Literal EFT- TRACE and the DLN beginning with 81 also identify the payment. Data and images of all the checks are available on Remittance Transaction Research (RTR). RS-PCC data is identified by a separate site ID (Andover 08, Atlanta 07, Brookhaven 19, Memphis 49, Philadelphia 28, and Field Assistance 00). Prior to October 19, 2010, all payments processed through RS-PCC used site ID 00. The scanned checks must be held for two months following deposit of checks before shredding the checks. The shredder must be located within the unit where the scanned checks are securely stored. The payment vouchers are shredded or destroyed as classified waste after two months.

    Note:

    If EFTPS has unresolved errors, do not destroy checks and vouchers until errors have been corrected. Do not shred the checks until the Reconciliation Report Deposit Ticket Summary shows the checks have been Transmitted for Archival or no longer available on the report. If Ogden Submission Processing requests additional information, Campus Support must respond within 24 hours.

  4. If the taxpayer has designated form type, tax year, TIN (SSN or EIN), and name control, use the taxpayer's intent when applying payments. See IRM 21.1.7.9.10.3, Analysis of Payment Perfection, for additional information. Payments are processed as follows:

    If Payment is Received with ... Then ...
    Original return Input TC 610.
    Copy, duplicate, or amended notated on the return Input TC 670 with TC 570 and DPC 24.
    CP notice with a stub See Exhibit 21.1.7-9, Master File CP Notices Processing Table.
    CP notice without a stub See Exhibit 21.1.7-9, Master File CP Notices Processing Table.
    NMF letter, form, or an indication the payment is for a NMF account Transship payment to Cincinnati Submission Processing Campus.
    IDRS Correspondex Letter with stub Input the information on the stub.

    Exception:

    Process Letter 3064 or Letter 4676 using TC 670/570 with or without stub.

    See Exhibit 21.1.7-10, Master File Letter Processing Table, for additional information.
    IDRS Correspondex Letter without stub

    Exception:

    510C, 1151C, 1802C, 2626C, 3404C, 4010C, and 4314C

    Input TC 670 and 570.

    Exception:

    Process the payment using TC 640 for 1151C, 1802C, 2626C, 3404C, 4010C, and 4314C.
    Transship payment with a copy of the 510C letter to Submission Processing.

    See Exhibit 21.1.7-10, Master File Letter Processing Table, for additional information.
    Taxpayer's inquiry with name, TIN, tax period, and form Input TC 670 and TC 570.

    If a payment is received with a letter with or without a stub and the letter does not indicate a balance due, apply the payment with TC 670/570 except the letters listed in the table above with TC 640. If a payment is received with a letter with or without a stub and the letter indicates a balance due, apply the payment with TC 670 except for letters listed above.

    Note:

    See Exhibit 21.1.7-8, Master File Form Processing Table, Exhibit 21.1.7-9, Master File CP Notices, and Exhibit 21.1.7-10, Master File Letters Processing Table, for additional forms, letters, and notices.

    Note:

    If an original return is received with a CP notice, process the payment by inputting TC 610.

  5. Campus Support is responsible for taking steps to deposit checks as follows:

    1. Scan payment checks.

    2. Populate all the fields identified with an asterisk (*) next to the field name, after check is successfully scanned;

    3. Verify the information on Form 3244 with the preparer, if there is a discrepancy in the check and corresponding form.

    4. Compare the calculator tape to the batch list on RS-PCC and edit when necessary before checking complete and sending the batch for key verification.

    5. Transmit check information daily to the Fiscal Service via the RS-PCC System.

    6. Retrieve the deposit ticket information from the Electronic Verification and Imaging System (ELVIS) each day for the prior day’s scanned checks. Balance the deposit information with the scanned checks.

    7. Campus Support must balance daily using EOD and ELVIS (215 report).

    Note:

    All successfully scanned checks must be stamped with "Electronically Presented" or "Electronically Processed" . If a check is not electronically stamped, manually stamp the check.

    Note:

    If any checks cannot successfully be scanned via RS-PCC and "Electronically Presented" or "Electronically Processed" is stamped on the checks, line through "Electronically Presented" or "Electronically Processed" with a red pen. Be careful not to line through any information needed to manually process the checks. Transship the checks overnight with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through RS-PCC.

  6. Campus Support must be aware of questionable remittances. See IRM 21.1.7.9 (13).

  7. See IRM 21.1.7.10.1.1, Checks that Cannot be Processed Through RS-PCC, for a list of payments that cannot be processed through RS-PCC.

  8. Campus Support management must monitor workload to determine if transshipment is necessary. Before transshipping payments to Submission Processing, contact AM Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst with the IRS received date and the volume of checks to be transshipped.

  9. When RS-PCC is down Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately.

  10. If RS-PCC is down for more than one day, the payments must be transshipped to Submission Processing. Before transshipping payments to Submission Processing, contact AM Headquarter Campus Support Analyst with the volume of checks to be transshipped and the IRS received date.

  11. When transshipping payments to Submission Processing, notify Submission Processing of the volume, IRS received date, and the date transshipped.

21.1.7.10.1.1  (03-22-2013)
Checks that Cannot be Processed Through Remittance Strategy for Paper Check Conversion (RS-PCC)

  1. The following payments cannot be processed through RS-PCC; therefore, they must be transshipped to Submission Processing for processing:

    • Government checks not endorsed

    • Third party checks not endorsed

    • Checks payable in Non U.S. currency

    • Foreign checks drawn on non-US Financial Institutions

    • Savings Bond Redemptions

    • Checks that cannot be read by RS-PCC scanner

    • Checks for a Non-Master File account

    • Checks for an account not on Master File

    • Checks for User Fee

      Exception:

      Checks for Installment Agreement User Fee can be processed through RS-PCC.

    • Check for an account with an secondary transaction codes other than TC 460 or TC 570

21.1.7.10.1.2  (10-01-2011)
Balancing Scan Checks to SF215 Deposit Ticket Report

  1. The SF215 Deposit Ticket Report lists all items being deposited into CA$HLINK II on that day. The SF215 report will contain the deposit ticket number as well as details such as the number of transactions, dollar amount, transaction date, cashier ID, and location that add up to a single deposit for an Agency Location Codes (ALC).

  2. Each morning the Campus Support Manager/Lead or other authorized designee must print and compare the previous day's checks transmitted to ELVIS to the SF215 Deposit Ticket Report. The SF215 shows a total of checks deposited for each employee. The combined total for all employees must match the SF215 Deposit Ticket Report. If the total does not match, follow the instruction below:

    If ... Then ...
    The total of all checks sent for deposit do not match the SF215 report Compare the total for each individual employee.
    One or more of employees do not match the SF215 report Find the batch or batches of checks that were not sent for deposit.
    Batches were transmitted after 9:30 p.m. EST The batch of transactions will be on the SF215 report on the next day.
    A batch was not sent for deposit Send the batch for deposit and file with the batches for the next day's deposit. Notate the reason for the delay. Also notate on current day's deposit the date the batch was sent for deposit.
    A batch of checks must be re-scanned Re-scan the checks and file with the batches for the next day's deposit. Notate the reason for the delay. Also notate on current day's deposit, the date the batch was re-scanned.

    Note:

    Campus Support Manager/Lead or other authorized designee must balance daily using End of Day (EOD) and ELVIS (215 report). End of Day is used to ensure that all batches were, processed, and sent for deposit.

21.1.7.10.2  (10-01-2011)
Checks that Cannot be Processed Through Paper Check Conversion (PCC)

  1. Checks that cannot be processed through PCC:

    • Government checks not endorsed

    • Third party checks not endorsed

    • Checks payable in Non U.S. currency

    • Foreign checks drawn on non-US Financial Institutions

    • Savings Bond Redemptions

    • Checks that cannot be read by PCC scanner

21.1.7.10.3  (10-01-2012)
Processing Centralized Offer in Compromise (COIC) Payments

  1. Offer in Compromise (OIC) is centralized at the Brookhaven and Memphis Compliance Campuses. Taxpayers are instructed to mail their offer to Brookhaven or Memphis based on where they reside. The following table shows the routing per state:

    If taxpayer resides in... Then Forward the offer package to...
    California, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kansas, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Hampshire, New Jersey, New York, North Dakota, Ohio, Pennsylvania, Rhode Island, South Dakota, Vermont, Virginia, West Virginia, Puerto Rico, or has a foreign address Brookhaven Internal Revenue Service
    COIC Unit Stop 680
    1040 Waverly Ave
    Holtsville, NY 11742
    Alabama, Alaska, Arizona, Arkansas, Colorado, Florida, Georgia, Hawaii, Idaho, Kentucky, Louisiana, Mississippi, Montana, North Carolina, New Mexico, Nevada, Oklahoma, Oregon, South Carolina, Tennessee, Texas, Utah, Washington, Wisconsin, or Wyoming Memphis Campus
    COIC Unit Stop 880
    5333 Getwell Rd.
    Memphis, TN 38130
  2. Campus Support must release all OIC mail to the Centralized Offer in Compromise (COIC) employee co-located in Campus Support.

  3. Centralized Offer in Compromise is responsible for the following:

    • Deliver payments to Campus Support for processing within 24 hours of receipt.

    • Write "RS-PCC" or "PCC" on Form 3210, Document Transmittal.

    • Write the offer number on the Form 3210, Document Transmittal, for each payment processed through RS-PCC.

    • Prepare Form 3244, Payment Posting Voucher, for payments processed through RS-PCC.

    • Forward Form 2515, Record of Offer in Compromise, Form 3210, and payment to Campus Support for payments processed through PCC.

    • Forward Form 3210, Document Transmittal, Form 3244, Payment Posting Voucher, and payment to Campus Support for payments processed through RS-PCC.

  4. Centralized Offer in Compromise is responsible for completing Form 3244, for payments processed through Remittance Strategy for Payments via Paper Check Conversion (RS-PCC) with the following information:

    • SSN/EIN

    • MFT

    • Tax period

    • Transaction code

    • Transaction amount

    • IRS receive date

    • Taxpayer name, address, and zip code

    • Transaction amount

    • Remarks

    • Prepared by (name and unit symbol)

    • DPC code

  5. When Form 3210, Document Transmittal, is received from COIC, Campus Support:

    • Verifies the information on Form 3210 and sign the form

    • Gives a copy of Form 3210, Document Transmittal, to COIC

    • Mails any letter along with the remittance (money orders, Bank check or Gov't Check), if COIC indicates the remittance is to be sent back to the taxpayer.

      Caution:

      Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

    • Process the Payments see IRM 21.1.7.10.3.1, Processing Centralized Offer in Compromise (COIC) Payments via Paper Check Conversion (PCC), and IRM 21.1.7.10.3.2, Processing Centralized Offer in Compromise (COIC) Remittance Strategy for Payments via Paper Check Conversion (RS-PCC).

21.1.7.10.3.1  (10-01-2014)
Processing Centralized Offer in Compromise (COIC) Payments via Paper Check Conversion (PCC)

  1. As of April 1, 2005, Campus Support began using Paper Check Conversion System (PCC) to process COIC checks. The PCC system scans checks and automates the receipt, acceptance, transferring, and recording of funds. Because the paper checks are no longer sent to the bank, the scanned checks must be shredded within 14 days. The shredder must be located within the unit where the scanned checks are securely stored.

  2. Daily, Brookhaven and Memphis Campus Support must fax a copy of the PCC Deposit Breakdown Sheet for the current day deposit to the designated fax number at Cincinnati Submission Processing Accounting Department. Campus Support must send, via overnight mail delivery, the PCC/OIC package which includes the batch listings, and the original Forms 2515, Record of Offer in Compromise, to Cincinnati Submission Processing Accounting Department. Instructions for processing OIC checks by PCC are located in IRM 3.17.278, Accounting and Data Control - Paper Check Conversion (PCC) System.

  3. Campus Support is responsible for taking steps to deposit checks as follows:

    1. Scan Insolvency payment checks and transmit check information daily to the Fiscal Service via OTCnet.

    2. Compare the balance of the checks to the batch list on PCC and edit when necessary before uploading the batch.

    3. Retrieve the deposit ticket information from the Electronic Verification and Imaging System (ELVIS) each day for the prior day’s scanned checks. Balance the deposit information with the scanned checks. See IRM 21.1.7.10.1.2, Balancing Scan Checks to SF215 Deposit Ticket Report.

    4. Acknowledge all Forms 3210, Document Transmittal, used to transmit OIC payments and return designated copy to OIC.

    5. See IRM 21.1.7.10.3.3, Manual Processing Centralized Offer in Compromise (COIC) Payments, and IRM 21.1.7.10.2, Checks that Cannot be Processed Through Paper Check Conversion (PCC) for payments that cannot be processed through PCC.

  4. The following input fields are required on the PCC input screen for COIC Payments:

    • Money Amount

    • TIN without hyphens

    • Name Control

    • Offer or Appeals Number

  5. When PCC is down, Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately. If PCC is down for more than one day, the payments must be transshipped to Cincinnati Submission Processing. See IRM 21.1.7.10.3.3, Manual Processing COIC Payments.

  6. Campus Support must be aware of questionable remittances. See IRM 21.1.7.9 (13), Payments.

21.1.7.10.3.2  (10-01-2011)
Processing Centralized Offer in Compromise (COIC) Remittance Strategy for Payments via Paper Check Conversion (RS-PCC)

  1. October 20, 2008, Memphis Campus Support and October 22, 2008, Brookhaven Campus Support began processing Offer in Compromise payments using RS-PCC. RS-PCC interfaces with Electronic Federal Tax Payment System (EFTPS) to post taxpayer payment information to Master File.

  2. See IRM 21.1.7.10.1, Processing Payments via Remittance Strategy for Paper Check Conversion (RS-PCC), for checks processed through RS-PCC.

  3. Campus Support management must monitor workload to determine if transshipment is necessary.

  4. When RS-PCC is down, Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately. If RS-PCC is down for more than one day, the payments must be processed using PCC, or transshipped to Cincinnati Submission Processing. See IRM 21.1.7.10.3.3, Manual Processing COIC Payments.

21.1.7.10.3.3  (03-22-2013)
Manual Processing Centralized Offer in Compromise (COIC) Payments

  1. The procedures in this section are only for Brookhaven and Memphis Campus Support.

  2. The following payments cannot be processed through PCC or RS-PCC; therefore, they are processed manually:

    • Tax payments (Form 3244, Payment Posting Voucher) that are split payments

    • Government checks not endorsed

    • Third party checks not endorsed

    • Foreign checks drawn on non-US Financial Institutions

    • Any check that cannot be read by PCC or RS-PCC scanner

  3. All checks that are unable to be scanned by PCC or RS-PCC are transshipped to Cincinnati Submission Processing via overnight mail delivery. Campus Support prepares, Form 3210, Document Transmittal, and lists each check that failed to scan through PCC or RS-PCC. The following must be listed on each Form 3210:

    • Offer Number

    • Taxpayer Identification Number (TIN) (Only the last 4 digits)

    • Name Control

    • Check Number and Amount

    • Deposit to 4710 Account - Symbol Number 20X6879

    Note:

    If any checks cannot successfully be scanned via PCC or RS-PCC and "Electronically Presented" or "Electronically Processed" is stamped on the checks, line through "Electronically Presented" or "Electronically Processed" with a red pen. Be careful not to line through any information needed to manually process the checks. Transship the checks overnight with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through PCC or RS-PCC.

  4. The Form 3210 is attached with a copy of the related Forms 2515, Record of Offer in Compromise, with the unprocessable item lined through. A copy of Form 3210 is faxed to Cincinnati Submission Processing using the designated fax number.

21.1.7.10.4  (10-01-2011)
Centralized Insolvency Operation (CIO) Payment Processing

  1. Insolvency payments or Bankruptcy Trustee checks are sent to the Philadelphia Campus Support for processing. The Chief Financial Office (CFO) established and authorized the use of a "suspense" account for the deposit of these remittances prior to the research and application of the payment to the taxpayers’ accounts. The purpose of this process is to expedite the government's availability of funds for these large dollar payments.

  2. Trustees should mail the insolvency checks to a Post Office Box designated specifically for these checks. The address is:

    Internal Revenue Service
    P. O. Box 7317
    Philadelphia, PA 19101-7317

  3. Trustee payments sent by overnight mail are sent to:

    Internal Revenue Service
    5-Q30.133
    2970 Market St.
    Philadelphia, PA 19104-5016

  4. Campus Support gives the checks to CIO employees co-located in Campus Support.

21.1.7.10.4.1  (10-01-2011)
Responsibilities of the Centralized Insolvency Operation (CIO) Employees

  1. Centralized Insolvency Operation (CIO) employees review the checks and divide the checks into two categories:

    • Insolvency Payments processed in Philadelphia

    • Non-Bankruptcy payments mis-routed to Centralized Insolvency

  2. Payments mis-routed are returned to Campus Support for processing or transshipment to the appropriate processing Campus.

  3. Trustees send checks for both single and multiple cases. A single payment is defined as one check for one taxpayer. Multiple check is defined as one check that is intended for multiple taxpayers.

  4. Centralized Insolvency Operation (CIO) employees take the following actions on single case checks processed by Philadelphia Campus Support:

    • Detach envelopes and attachments from original checks.

    • Post payments to the Automated Insolvency System (AIS), allocate and generate vouchers, substitute Forms 3244, Payment Posting Voucher.

    • Prepare Form 3210, Document Transmittal, listing individual check amounts and trustee name.

    • Provide Form 3210, Document Transmittal, with original checks and substitute Forms 3244 to Campus Support.

  5. Centralized Insolvency Operation (CIO) employees take the following actions on multiple case checks processed by Philadelphia Campus Support:

    • Detach envelopes and attachments from original checks.

    • Photocopy the check.

    • Associate envelopes and any attachments with copy of check.

    • Prepare Form 3210, Document Transmittal, listing individual check amounts and trustee name.

    • Provide Form 3210, Document Transmittal, with original checks to Campus Support.

    • Deliver copy of checks with attachments to CIO Payment Posting Team.

21.1.7.10.4.2  (12-20-2013)
Processing Insolvency Payment via Paper Check Conversion (PCC)

  1. The PCC system scans all trustee checks, both multiple cases and single cases with multiple primary transactions, and automates the receipt, acceptance, transferring and recording of funds. PCC is a process for converting checks into electronic fund transfers. Because the paper check is no longer sent to the bank, the scanned checks must be shredded within 14 days. The shredder must be located within the unit where the scanned checks are securely stored.

  2. Campus Support is responsible for taking steps to deposit checks as follows:

    1. See IRM 21.1.7.10.2, Checks that Cannot be Processed Through Paper Check Conversion (PCC).

    2. Scan Insolvency payment checks, input SSN, money amount, name control, and transmit check information daily to the Treasury/Financial Management Service via the Paper Check Conversion (PCC) System.

    3. Compare the balance of the checks to the batch list on PCC and edit when necessary before uploading the batch.

    4. Retrieve the deposit ticket information from the Electronic Verification and Imaging System (ELVIS) each day for the prior day’s scanned checks. Balance the deposit information with the scanned checks. See IRM 21.1.7.10.1.2, Balancing Scan Checks to SF215 Deposit Ticket Report.

    5. Access Batch Block Tracking System (BBTS) to obtain a Trace ID Number for that deposit ticket and write the number on the Batch Listing sent to Ogden. See Exhibit 21.1.7-11, Trace Identification (ID) Number and Custodial Detail Data Base (CDDB), for additional information. See Exhibit 21.1.7-13, Generate a Trace ID Number, for procedures to generate a Trace ID number.

    6. Provide the Insolvency Payment Posting Team with the deposit ticket report, a copy of the Form 784, Recapitulation of Remittance, the Trace ID Number for that deposit, and a copy of the batch list from ELVIS showing all checks included in the day’s deposit.

    7. Acknowledge all Forms 3210, Document Transmittal, used to transmit Insolvency payments and return designated copy to CIO.

    8. Supply Ogden Redesign Revenue Accounting Control System (RRACS) Team the "accounting package" , which includes a copy of the deposit ticket, batch list (both showing the Trace ID), and Form 784, Recapitulation of Remittance.

    9. Notify CIO Payment Team manager of any checks that could not be scanned via PCC. Campus Support prepares Form 3210, Document Transmittal, and sends these checks overnight to Ogden’s Deposit Team at the address in (3) below. The checks MUST be identified as Insolvency checks, so that they are not processed as regular remittances and to ensure they are deposited into the 4625 suspense account.

      Note:

      If any checks cannot successfully be scanned via PCC and "Electronically Presented" or "Electronically Processed" is stamped on the checks, line through "Electronically Presented" or "Electronically Processed" with a red pen. Be careful not to line through any information needed to manually process the checks. Transship the checks overnight with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through PCC.

  3. When PCC is down, Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately. If PCC is down for more than one day, Campus Support must transship the CIO payments and the vouchers to Ogden Submission Processing at the address below. The checks and vouchers MUST be identified as Insolvency checks, so that they are not processed as regular remittances and to ensure they are deposited into the 4625 suspense account.

    Internal Revenue Center
    Deposit Team Stop 6094
    Attn: Debbie Brown
    1973 North Rulon White Blvd
    Ogden, UT 84404

  4. Campus Support must be aware of questionable remittances. See IRM 21.1.7.9 (13), Payments.

21.1.7.10.4.2.1  (10-01-2011)
Posting Checks to Taxpayer Accounts

  1. Centralized Insolvency Processing Responsibilities:

    1. Pick up the prior day’s deposit ticket report generated from ELVIS, Form 813-A, Recapitulation of Document Register, and copies of any edited vouchers or vouchers requiring manual input from Campus Support.

    2. Post payments to the Automated Insolvency System (AIS), allocate and generate vouchers, substitute Forms 3244, Payment Posting Voucher.

      Note:

      A Trustee Plan Payment Log may be used in lieu of the individual substitute Form 3244. The log is an automated report which includes all information shown on a Form 3244 and automatically blocks the payments and totals the block as noted in (3) below.

    3. Ensure vouchers are equal to the check total.

    4. Separate vouchers into packages (blocks) of 20 or less.

    5. Prepare Form 3210, Document Transmittal.

    6. Deliver Form 3210, Document Transmittal, and accompanying vouchers with a copy of the check annotated with the Trace ID Number to Campus Support.

  2. Campus Support Processing Responsibilities:

    1. Acknowledge Form 3210, Document Transmittal, for vouchers received from CIO.

    2. Sort voucher packages by Julian date of deposit and utilize Command Code (CC) PAYMT to credit the taxpayer's account and generate tax class totals. Refer to Exhibit 6 in IRM 2.4.15, Command Codes ETXCL, SEQNC, STBLK, PAYMT, PYBAL, VARIA, CRBLK, and TXCTL for Area Office Payment Processing, for procedures for inputting payments using IDRS with CC PAYMT.

      Caution:

      Command Code PAYMT must be input at the Accounting support site. If the employees do not have automated access to the support site, CC CMODE must be used to access the support site.

    3. Vouchers that are adjusted to allow processing through IDRS are annotated with change. A copy of the adjusted voucher is given to CIO.

    4. Print two copies of the CC PYBAL total page that is generated from input of CC PAYMT for each block of vouchers entered. One copy remains with the voucher block and one copy is associated with the tax class total page.

    5. The employee inputting CC PAYMT prints the tax class total page at the end of each day for all work they entered using CC PAYMT.

    6. Balance CC PAYMT input tax class totals. Information on payment transactions input through IDRS feeds into the end of day (EOD 2421) Area Office Remittance Register (AORR) report.

    7. Balance tax class totals by comparing dollar total of PYBAL to totals from tax class page. Any variances must be reconciled.

    8. Separate and balance payment by tax class.

    9. Enter tax class totals on Form 813-A, Recapitulation of Document Register, by tax class.

    10. Balance Form 813-A, Recapitulation of Document Register, for each Julian date.

    11. Notify Ogden Accounting of any corrections needed for input discrepancies identified during balancing.

    12. Vouchers that cannot be processed via CC PAYMT, such as Non-Master File (NMF), are sent by Campus Support to Ogden Accounting for input. Ogden prepares the Form 813, Document Register. These are called manuals and do not feed into the Area Office Remittance Register (AORR) EOD 2421. Campus Support provides a copy of the vouchers that could not be processed through IDRS to CIO.

    13. Retain vouchers until the end of month. After suspense account is balanced, forward to Ogden Files. See Exhibit 21.1.7-3, Campus Files Address.

21.1.7.10.4.2.2  (10-01-2011)
Balancing Suspense Account 4625

  1. Insolvency payments are deposited into a suspense account. The account is cleared once all vouchers are processed. Ogden Accounting is responsible for the following:

    1. Journalize the deposit created by checks that were scanned by Campus Support into the IRS suspense account 4625.

    2. Create a spreadsheet to track suspense account activity. A copy of the spreadsheet is sent to CIO weekly via e-mail to *SBSE PHI Centralized Insolvency.

    3. The AORR report is used by Ogden Accounting Redesign Revenue Accounting Control System (RRACS) to balance the suspense account for that particular day’s deposit.

    4. Generate a report. If the deposit does not balance, any differences are resolved with Campus Support.

    5. Prepare a journal entry to clear the suspense account based on Campus Support input of payment vouchers.

    6. Identify checks not cleared from the suspense account within 15 days and report these aged items to Campus Support. A copy of this report is sent to the CIO Payment Team manager.

21.1.7.10.4.3  (10-01-2011)
Processing Insolvency Payment via Remittance Strategy for Paper Check Conversion (RS-PCC)

  1. On January 14, 2008, Philadelphia Campus Support began processing Insolvency trustee checks for single cases, using RS-PCC. RS-PCC interfaces with EFTPS to post taxpayer payment information to Master File.

  2. Campus Support is responsible for taking the following steps to deposit CIO checks:

    1. See IRM 21.1.7.10.1, Processing Payments via Remittance Strategy for Paper Check Conversion (RS-PCC).

    2. Acknowledge all Forms 3210, Document Transmittal, used to transmit Insolvency payments and return designated copy to CIO.

    3. Notify CIO Payment Team manager of any checks that could not be scanned via RS-PCC. Campus Support prepares Form 3210, Document Transmittal, and sends these checks overnight to Ogden’s Deposit Team at the address in (3) below. The checks MUST be identified as Insolvency checks, so that they are not processed as regular remittances and to ensure they are deposited into the 4625 suspense account.

      Note:

      If any checks cannot successfully be scanned via RS-PCC and "Electronically Presented" or "Electronically Processed" is stamped on the checks, line through "Electronically Presented" or "Electronically Processed" with a red pen. Be careful not to line through any information needed to manually process the checks. Transship the checks overnight with a separate Form 3210, Document Transmittal, and notate that the checks were unable to be processed through RS-PCC.

  3. When RS-PCC is down, Account Management (AM) Headquarter Campus Support Analyst and Submission Processing (SP) Headquarter RS-PCC Analyst must be notified immediately. If RS-PCC is down for more than one day, the payments and the vouchers must be processed using PCC or transshipped to Ogden Submission Processing at the address below. The checks and vouchers MUST be identified as Insolvency checks, so that they are not processed as regular remittances and to ensure they are deposited into the 4625 suspense account. The payments are transshipped to the address below:

    Internal Revenue Center
    Deposit Team Stop 6094
    Attn: Debbie Brown
    1973 North Rulon White Blvd
    Ogden, UT 84404

21.1.7.10.4.4  (10-01-2011)
Insolvency Payment Processing with Front End Electronic Federal Tax Payment System (EFTPS)

  1. A trustee may transmit payment and insolvency voucher information to the EFTPS agent, Bank of America. Bank of America creates a pseudo deposit ticket and insolvency voucher report. Bank of America sends the deposit ticket and insolvency voucher file report to the IRS Enterprise Computing Center (ECC) in Memphis. The IRS system administrator forwards the insolvency voucher file to the Centralized Insolvency Operation in Philadelphia. The IRS RRACS system receives Federal Reserve Bank credits for the trustee payments and journals them to the suspense account.

  2. Insolvency Payment Unit posts payments to Automated Insolvency System (AIS), allocates and generates vouchers, substitute Forms 3244, Payment Posting Voucher. These vouchers are balanced to the check and forwarded to Campus Support. Utilizing CC PAYMT, Campus Support enters voucher information into IDRS applying credit to the taxpayer's account. See IRM 21.1.7.10.4.2.1, Posting Checks to Taxpayer Accounts.

    Note:

    A Trustee Plan Payment Log may be used in lieu of the individual substitute Form 3244. The log is an automated report which includes all information shown on a Form 3244 and automatically blocks the payments and totals the block as noted in (3) below.

  3. IDRS generates an end of day Remittance Register report. The report lists all payment transactions input by Campus Support on a given date. The report is used by RRACS to balance the suspense account for that particular deposit. RRACS generates a report. If the deposit does not balance, any differences are resolved with Campus Support.

21.1.7.11  (05-17-2010)
Payment Preparation Area

  1. The Payment Preparation area lists each payment received on a Form 3210, Document Transmittal.

  2. Sort integrity is maintained as payments are logged onto Form 3210.

  3. Payment Preparation area prepares Form 3210 for transshipment.

    1. Ensure mailing address on Form 3210 is correct.

    2. Check for overstamping.

    3. Date Form 3210 with current day date.

    4. Write the type of documents in the top line of the body of the Form 3210.

    5. List SSN or EIN (only last four digits ) and money amount.

    6. Count volume and list amount on Form 3210.

    7. Ensure remittance order is the same as listed.

    8. Initial Form 3210.

    9. Write originator telephone number.

    10. Write releasing official (Signature and title).

    11. Make three copies of Form 3210.

    12. Place corresponding remittances behind copies of Form 3210 and rubber band batch.

    13. Place in Quality Review Basket.

21.1.7.11.1  (11-17-2009)
Form 3210, Document Transmittal, Quality Review

  1. Quality Review reviews the following for accuracy:

    • Mailing address

    • Three copies of Form 3210 are attached

    • Date

    • Volume

    • TIN (only the last four digits)

    • Money Amount

    • Overstamping has been completed

    • Payments are in order, as listed on Form 3210

  2. After review is complete, the reviewer documents errors and provides report to manager at end of day.

21.1.7.11.2  (10-01-2007)
Form 3210, Document Transmittal, Boxing Procedures

  1. Separate the three copies of Form 3210, Document Transmittal.

    • Keep one copy attached to payments.

    • Place batch(es) in envelope and seal envelope.

    • Staple second copy(s) of Form 3210 to outside of sealed envelope.

    • Paper clip third copy(s) to sealed envelope.

  2. All Forms 3210 attached to the corresponding envelope must be:

    • Sequentially numbered

    • Annotated with the transshipping box number

  3. Remove paper clipped copies of Form 3210 from envelope and retain.

  4. Place completed envelopes in transshipping box.

  5. Label box with correct site.

  6. Send to UPS station.

21.1.7.11.3  (10-01-2011)
Controlling Form 3210, Document Transmittal

  1. To effectively control and monitor the transshipped documents, a log/report must be maintained. The log/report includes all information concerning the shipment received:

    • Number of boxes

    • Volumes by return type

    • Payment volumes

    • Date mailed

    • Date received

    • Received contents (i.e., IMF payments, etc.,)

  2. Special care must be taken when shipping remittances to ensure the security of remittances during transit. When delivering via Overnight Delivery Request, the transshipped box must have the tracking number on the request.

  3. The coordinator at the shipping site notifies, via e-mail, the coordinator at the receiving site of the impending transshipments with details of the shipment each day (i.e., how many boxes shipped, volumes, time shipped, tracking numbers, etc.).

21.1.7.11.4  (01-13-2012)
Suspense Copies, Form 3210, Document Transmittal

  1. The originating office maintains suspense copies of Form 3210 with instructions for the acknowledgement copy to be returned.

  2. Place suspense copies of Form 3210 in a review file and check daily to verify the document has been received.

    Note:

    When items are determined to be lost in transit, notify management. They determine the appropriate procedures to follow.

  3. The acknowledged copies of all Forms 3210 received must be documented with the date received.

  4. If, after ten (10) business days for payments and twenty (20) business day for non-payments the receipt has not been acknowledged, the originator must follow-up to resolve the missing acknowledgement. Employees must document the actions taken. The documentation must either be recorded on, or attached to, the originator’s copy of the Form 3210.

  5. Supervisors are responsible for conducting and documenting quarterly Managerial Reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

21.1.7.11.5  (10-01-2013)
Form 3210, Document Transmittal, Retention

  1. Form 3210, Document Transmittal, can be destroyed after one year, per Document 12990, Records and Information Management Record Control Schedules item number 91 of TAX ADMINISTRATION - WAGE AND INVESTMENT RECORDS.

21.1.7.12  (10-01-2013)
Transshipping Payments

  1. The procedures below are only for payments that cannot be processed through RS-PCC. Follow the table below to ship Form 3210, Document Transmittal, with payments.

    IF FORM IS: THEN:
    Notice coupons/stubs
    1. Green rocker payment amount on notice coupons/stubs.

    2. Remove all staples/paper clips.

    3. Utilize the coupon/stub as your payment voucher. If a notice stub is used, ensure the IRS received date is stamped on both the notice and stub.

    4. Follow Form 3210 procedures.

    5. Label Form 3210 as IMF/BMF coupons.

    6. Send the payment to Submission Processing Support site.

    7. Send the notice to the appropriate business unit for processing.

    8. Send any notices worked by Account Management to the local Image Control Team (ICT).

    Form 1040 Series
    Form 4868
    Form 4506
    BMF
    Form 94X Series
    Form 5330
    Form 1120
    Form 1041
    Form 706
    Form 7004
    Form 8813
    1. Green rocker payment amount on form.

    2. Make copy of first page and stamp "COPY DO NOT PROCESS" .

    3. Follow Statute procedures.

    4. Follow Form 3210 Procedures.

    5. Send to IMF Submission Processing Campus Support site: Form 1040 series/4868/4506.

    6. Send BMF forms to BMF Submission Processing Campus.

    7. Send forms worked by Account Management to the local ICT.

    CP 2000
    1. Green rocker payment amount.

    2. Make copy of first page of CP 2000 with scan line information visible if payment stub is not attached.

    3. Follow Form 3210 transshipping procedures to Submission Processing Support site, for "voucher with remittance or copy of CP with remittance" .

    4. Batch originals with rubber band and list total on first page. Place in Automated Underreporter Project (AUR) basket.

    Form 1040 ES/1040V Follow procedures for coupons.
    Form 1040X
    1. Green rocker payment amount on claim.

    2. Make copy of first page and stamp "COPY DO NOT PROCESS" .

    3. Place a green "X" across the photocopied page and attach remittance.

    4. Follow Form 3210 transshipping procedures to Submission Procession Support site for photocopy with remittance attached.

    5. Check original claim for Statute.

    6. Place in envelope and expedite to Statute Unit, if Statute criteria.

    7. If not Statute criteria, see IRM 21.1.7.6.3 Routing of Forms 1040X, Amended Return.

    Original Returns with Statute Criteria
    1. Green rocker payment amount.

    2. Copy first page of document and stamp "COPY DO NOT PROCESS" .

    3. Place a green "X" across the copied page and attach remittance.

    4. Follow Form 3210 procedures for photocopy and remittance.

    5. Send original to Statute unit.

    IMF Correspondence
    1. Detach voucher/stub and process following coupon procedures above.

    2. Copy correspondence that contains TIN and tax year, if no voucher/stub is attached.

    3. Green rocker original correspondence.

    4. Send photocopy with remittance to Submission Processing Support site following Form 3210 transshipping procedures.

    5. Place originals in correspondence tub/basket.

    BMF Correspondence
    1. Detach voucher/stub and process following coupon procedures above.

    2. Copy correspondence that contains TIN and tax year, if no voucher stub is attached.

    3. Green rocker or write the money amount on the original correspondence.

    4. Send photocopy with remittance to Submission Processing Support site following Form 3210 transshipping procedures.

    5. Send original correspondence to local ICT.

    Substitute for Returns (SFR)
    1. Green rocker payment amount.

    2. Photocopy first page of document and stamp "COPY DO NOT PROCESS" .

    3. Place a green "X" across the copied page and attach remittance.

    4. Follow Form 3210 procedures for transshipping photocopy and remittance to Submission Processing Support site.

    5. Place original and/or correspondence in a routing envelope and send to (SFR).

      Note:

      Letter 2566 is a SFR letter

      .

    Form 9465 and 433D
    1. Green rocker payment amount.

    2. Photocopy first page of document and stamp "COPY DO NOT PROCESS" .

    3. Place a green "X" across the copied page and attach remittance.

    4. Follow Form 3210 procedures for transshipping photocopy and remit to Submission Processing Support site.

    5. Place original in routing envelope and send to Collections.

    Form SS-4
    1. Green rocker payment amount.

    2. Mark "UNKNOWN" for EIN, even if SSN is present.

    3. Photocopy first page and stamp "COPY" .

    4. Follow Form 3210 procedures for transshipping photocopy and remittance to Submission Processing Support site.

    5. Place originals in routing envelope and send to EIN Department.

    6. Mail to Cincinnati Accounts Management EIN Operation Stop 532G.

    High Checks
    1. Consider any check $50,000 or more as a high check.

    2. Hand carry any check $1 million or more to your manager immediately.

    3. List each high check on the appropriate Form 3210 and specify "HIGH CHECK" .

    4. Highlight volume, amount and "HIGH CHECK" .

    5. Keep separate folders for IMF and BMF.

    6. Hand carry folders to UPS area.

    7. Ship these checks separately "Overnight Traceable Mail Delivery" to the attention of the Support Site manager. Place ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on the outside of the package. This will expedite processing in the support site.

    Note:

    If a notice, form, schedule, or correspondence does not require any further handling, do not make a copy. Process the payment with the attached document.

    Example:

    Taxpayer returns a notice with a payment, but taxpayer has not written any information on the notice. Do not make a copy of the notice. Process the check using the notice as the source document.

    Note:

    If forms, notices, or correspondence are worked by Accounts Management, route to the local ICT to be scanned. Correspondence Imaging System (CIS) will route the work electronically to the correct Account Management site with the exception of Form SS-4. They must be mailed to Cincinnati Accounts Management EIN Operation Stop 532G.

  2. Remits that cannot be processed through RS-PCC must be mailed with the source document to Submission Processing Campus. The UPS Overnight Mail Label must be addressed to the Campus Address, including the Teller Unit stop number.

  3. Mail all remits received daily in overnight traceable mail follow the Personally Identifiable Information (PII) instructions. See Guidelines and Shipping Instructions for Packages Containing SBU and Sensitive PII Documents for additional information.

    1. All types of documents can be put in one UPS Overnight package and separate the different type of receipts [e.g., "Remits" , "RS-PCC" documents/notices, "Non-Remit" documents and "CORR" for correspondence (notices, forms, letters to be routed to the campus)] in a separate "Confidential Envelope" and write the "type" on the envelope. Complete a separate Form 3210 for each type of document enclosed or

    2. Remits in one envelope/package and the "RS-PCC" returns, "Non-Remits" returns, and "CORR" in a different UPS envelope addressed to the Campus Sorting and Batching Stop # refer to Exhibit 21.1.7-2 Submission Processing Stop Numbers for Routing Non-Remit Documents. Use a separate "Confidential Envelope" identifying the "type" enclosed and a Form 3210. Place all of the Confidential envelopes inside the outgoing UPS Overnight package/box.

    Note:

    If there are remits in the UPS Overnight package/box, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to make it easier for Campus to quickly identify the incoming package.

    Note:

    If there are remits in the envelope "ALWAYS" address the UPS Overnight label to the Field Office/Teller Unit Stop Number. If mixed types, the Campus will identify the literal written on the envelope to sort the contents.

  4. Always attach a Form 3210 to the specific type of receipt. Write the type in the top line of the body of the Form 3210. Complete the Form 3210 see IRM 21.1.7.11, Payment Preparation Area, for procedures for preparing Form 3210.

  5. The inside envelope or box must contain the following:

    • Name and title of the person who is authorized to open the package

    • Address of the receiving office

    • Return address of the office mailing the package

    • The front and back of the inside envelope or box must be clearly marked "To be opened by addressee only" . The use of an "E-19 or E-20 Confidential Information - To be opened by addressee only" envelope is acceptable.

    Note:

    The person authorized to open the package is the Submission Processing Operations Manager with responsibility for deposits. The Operations Manager is responsible for the receipts, but may designate specific staff members who may open the package.

21.1.7.13  (10-01-2012)
Form 3210, Document Transmittal, Shipping Procedures

  1. Follow the shipping procedures below:

    1. Complete Form 9814, Request for Mail/Shipping Service. See IRM 21.1.7.14, Form 9814, Request for Mail/Shipping Service, for additional information.

    2. Notate the type of work on Form 9814, Request for Mail/Shipping Service, at the top and type of remit (e.g., Monitored Offers in Compromise (MOIC) COIC, ACS, etc.) at the bottom of the form.

    3. Notate the box number on Form 9814, Request for Mail/Shipping Service.

    4. Ensure all envelopes have an attached Form 3210, Document Transmittal.

    5. Check for folder in each box.

    6. Total the volume of all Forms 3210, within the folder and notate on the outside of the folder.

    7. Ensure the boxes are addressed to the correct campus. See Exhibit 21.1.7-1. Campus Address.

    8. Give Form 9814 to the manager daily to ensure that an e-mail is sent to all campuses with the appropriate tracking numbers and volumes of the daily shipments.

21.1.7.14  (10-01-2013)
Form 9814, Request for Mail/Shipping Service

  1. Form 9814, Request for Mail/Shipping Service, is required when sending packages weighing more than 13 ounces to a taxpayer, business, or IRS office. It is also required for all IRS locations where designated mailroom personnel are creating shipping labels or placing postage on packages. There are four areas to be completed: Sender, Recipient, Type of Delivery, and Authorization.

  2. United State Postal Service (USPS) is required for all correspondence and packages going to a taxpayer. This form is not required for Registered/Certified Mail and First-Class Mail pieces weighing 13 ounces or less. This form is required when using the USPS (i.e., Priority Mail) to mail packages weighing more than 13 ounces to a taxpayer.

  3. When shipping packages weighing more than 13 ounces between IRS offices or other business locations, Small Package Carrier (SPC) services are more cost efficient. Ground service is the primary and preferred shipping method. Ground shipments do not require a justification, and offer a tracking number and a guaranteed delivery date. The use of any air delivery service, such as 2nd Day Air or Next Day Air, requires a selection in the Check Justification for Air Delivery area. The Authorization area requires a printed name and signature of the individual requesting the service.

    Note:

    When using an SPC, the information provided will be input into an SPC system. Invoices and justifications for Air Delivery Services are routinely reviewed by IRS officials when billing statements are received for payment.

  4. Form 9814, Request for Mail/Shipping Service, can be destroyed after one year, per Document 12829, General Records Schedules, General Records Schedule (GRS) 12 - Communications Records item number 5 a.

21.1.7.15  (10-01-2007)
Files Support

  1. This subsection of the IRM describes processing the following:

    • Source document folders

    • Returns received from Campus Files or Federal Records Center

    • Refile documents

21.1.7.15.1  (10-01-2013)
Shipping of Source Document Folders

  1. Source document folders are received daily from the campus work areas such as Accounts Management, Collection, Examination, etc. Folders are received in Campus Support on batch carts or in boxes. Folders contain the original source documents used by Accounts Management and Compliance employees after inputting transactions to IDRS. Separate folders are used by employees for each type of input (Doc 54, 47, credit transfers, TC 930, SS4, etc). Process as follows:

    1. Remove folders from carts, boxes, etc.

    2. Sort the folders by type (e.g., Doc 54, 47, etc.).

    3. Prepare Form 3210, Document Transmittal, for each input date noted on the folders. Form 3210 must reflect the input date, range of employee numbers, and type of folder.

    4. Box input dates separately.

    5. Notate the name of the sending site on the outside of the box.

    6. Notate the input date on the box.

    7. Attach mailing label.

    8. Mail to the appropriate Submission Processing Files. See Exhibit 21.1.7-3, Campus Files Address, for File's address.

    9. Initiate an e-mail to the appropriate Submission Processing Files.

  2. To facilitate timely shelving of source documents area should send source document folders to the Submission Processing Files Function within five days of input.

21.1.7.15.2  (10-01-2007)
Distribute Returns/Documents

  1. The campus work areas request documents, via IDRS input or Form 2275, Records Request, Charge and Recharge. After the applicable Campus Files site or Federal Records Center services the document request, the documents are forwarded to Campus Support for distribution. Process as follows:

    • Determine the originator of the document request. Look for an IDRS number or name on Form 4251, Return Charge-Out, or Form 2275, Records Request, Charge and Recharge.

    • Route to the originator at the appropriate stop number for that work area.

21.1.7.15.3  (10-26-2011)
Shipping of Refile Documents

  1. Documents/returns to be refiled are received daily from the various campus work areas. Campus Support ships these items to appropriate Submission Processing Files on a daily basis. Process as follows:

    • Do not sort document by type, Master File, etc.

      Note:

      At the time of rampdown, Submission Processing agreed that Campus Support was not required to sort these documents.

    • Batch and rubber band.

    • Do not count the batched volume.

    • Prepare Form 3210, Document Transmittal.

    • Box and attach mailing label.

    • Mail to the appropriate Submission Processing Files see IRM 3.5.61.1.9, Ramp Down Campuses - Processing of Documents.

21.1.7.16  (06-04-2014)
Correspondence Support

  1. The Correspondence Support team is responsible for the following:

    1. Pick up the Correspondex (CRX) letters from computer operations.

    2. Review all IDRS outgoing letters for tone, completeness, spelling, grammar, punctuation, and computer errors. For additional information, see, Document 11426, IRS Correspondence Manual, for Preparing Correspondence, and IRM 21.3.3.4.17.1.2 (7), Contacts.

    3. Pull and attach letter enclosures to Priority, Certified and Regular letters.

    4. Fold and insert the letter into the appropriate envelope.

    5. Take the letters to Paragon or Neopost station for metering and mail out.

  2. Correspondence Letters are generated and printed daily from the CRX0311 run for all campus work areas and related area offices that correspond with taxpayers. A clerk will pick up the CRX letters from computer operations. There are three categories of letters received and processed daily. These categories include Regular Correspondex (CRX) Letters, Certified CRX Letters, and Priority CRX Letters. They are processed in the following priority order:

    1. Certified

    2. Priority

    3. Regular

  3. Each CRX 03 run is broken down into the following:

    • Certified letters

    • Foreign letters

    • Single copy letters

    • Attachments

    • Enclosures

    • Third copies

  4. All letters (except for certified, which is treated as one pack regardless of volume) are counted into packs of fifty and listed on a batch sheet for clerks to sign out and process.

  5. Certified letters must be reviewed and the proper forms, publications and return envelopes enclosed. The letters must then be placed into an envelope, sealed, and put into packs of twenty.

  6. A certified mail list is also generated for control purposes. The list contains the taxpayer name, address, Taxpayer Identification Number (TIN), tax module(s), type of tax and certified mail number. If a letter or notice is not mailed, it must be indicated on the certified mail list by drawing a line through the entry.

  7. Send the certified mail list with the letters to the post office. The post office acknowledges the completed letters and notices by stamping each page of the certified list. IRS retains the certified mail list.

    Note:

    See Document 12990, Records and Information Management Record Control Schedules, Certified and Registered Mail Records. (Job No. NC1–58–85–10, Item 38) and Certified Mail Listing (Job No. NC1–58–85–10, Item 359) for TAX ADMINISTRATION - WAGE AND INVESTMENT RECORDS.

    It is for retention of certified mail list.

  8. Foreign letters must be reviewed and the proper forms, publications and return envelopes enclosed. Keep these letters separate from the other mail when sent to mail out.

  9. Single copy letters and the bulk of C letters are printed with two copies for each letter. There are certain letters (i.e., Letter 3338C and Letter 3340C) that are printed only with a single copy and are worked separately.

  10. Attachments section of the run must be associated to various enclosures sent to Correspondence Support by Accounts Management and Compliance. If a matching letter is not found for a particular enclosure, clerks use IDRS to check to see if the letter was generated. If the letter is not found, the enclosure is sent back to the originating unit via inter-office mail. If a matching enclosure is not found for a particular letter by the date on the letter, the letter is sent back to the originating unit via inter-office mail.

  11. Remove Form 5703, IDRS Letter Enclosure, from any enclosures before inserting in the envelope. Destroy Form 5703, IDRS Letter Enclosure, as classified waste.

  12. Letters are received requesting forms, publications, and notices for various years to be sent to the taxpayer. Campus Support must read the letter to determine what tax year to enclose. If the letters request prior year enclosures, then the clerk must print them from the Forms/Pubs/Product Repository on the Intranet.

  13. Letters are folded and inserted into the appropriate envelope.

  14. The following envelopes must be used for outgoing mail:

    • E-178 (Rev. 9/2003)

    • E-44B (Rev. 10/2004)

    • E-205 (Rev. 5/2001)

  15. Envelopes must either be taped or glued closed. If the envelope is thick, be sure to use tape to seal the envelope to ensure that it can go through the Paragon or Neopost machine successfully.

  16. Third copies are separated by IDRS unit number and sent back to originating area for their records.

  17. The Lead researches Control D to determine the total letter volume for that date which is compared to the CRX0311 load plan transmittal volume.

  18. Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope (see IRM 21.3.3.4.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors).

  19. All letters must be sent to the Post Office to be mailed no later than the date on the letter. See Exhibit 3.13.62-57, Timeliness Instructions for Correspondence Production Services (CPS) Print Sites.

Exhibit 21.1.7-1 
Campus Address

Campus Address
Andover Internal Revenue Center
310 Lowell Street
Andover, MA 01810
Atlanta Internal Revenue Center
4800 Buford Highway
Chamblee, GA 30341
Austin Internal Revenue Center
3651 South Interregional Highway 35
Austin, TX 78741
Brookhaven Internal Revenue Center
1040 Waverly Avenue
Holtsville, NY 11742
Cincinnati Internal Revenue Center
201 West Rivercenter Blvd.
Covington, KY 41011
Fresno Internal Revenue Center
5045 East Butler Avenue
Fresno, CA 93727
Kansas City Internal Revenue Center
333 W Pershing Road
Kansas City, MO 64108-4302
Memphis Internal Revenue Center
5333 Getwell Road
Memphis, TN 38118
Ogden Internal Revenue Center
1973 N. Rulon White Blvd.
Ogden, UT 84404
Philadelphia Internal Revenue Center
2970 Market St.
Philadelphia, PA 19104-5016

Exhibit 21.1.7-2 
Submission Processing Stop Numbers for Routing Non-Remit Documents

Route Non-Remit documents to Submission Processing at the stop number listed below:

Submission Processing Site Stop Number
Austin Internal Revenue Center
Stop 6054
3651 South Interregional Highway 35
Austin, TX 78741
Cincinnati Internal Revenue Center
Stop 312
201 West Rivercenter Blvd.
Covington, KY 41011
Fresno Internal Revenue Center
Stop 31305
5045 East Butler Avenue
Fresno, CA 93727
Kansas City Internal Revenue Center
Stop 6052
333 W Pershing Road
Kansas City, MO 64108
Ogden Internal Revenue Center
Stop 6054
1973 N. Rulon White Blvd.
Ogden, UT 84404

Exhibit 21.1.7-3 
Campus Files Address

Campus Files Address
Austin Internal Revenue Center
Stop 6728 (AUSC)
3651 S Interregional Hwy 35
Austin, TX 73301
Cincinnati Internal Revenue Center
Stop 2800F
7125 Industrial Road
Florence, KY 41042
Fresno Internal Revenue Center
Stop 36504
1950 G Street
Fresno, CA 93888
Kansas City Internal Revenue Center
Stop 6700 P-2
333 W Pershing Road
Kansas City, MO 64108
Ogden Internal Revenue Center
Stop 6722
1973 N Rulon White Blvd
Ogden, UT 84404

Exhibit 21.1.7-4 
Overstamping

Payee Accept/Reject Overstamp/Endorsement
Internal Revenue Service Accept No
United States Treasury Accept No
U. S. Treasury Accept No
US Treasury Accept No
Department of the Treasury Accept No
Department of Treasury Accept No
IRS Accept Overstamp
Internal Revenue Accept Overstamp
Director (or Commissioner of Internal Revenue) Accept Overstamp
Estimated Tax Accept Overstamp
Federal Tax Deposit (FTD) Accept, if clearly intended for tax payment Overstamp
Social Security Administration (or SSA) Accept, if received with SSA Form 4511 Overstamp
FICA Accept Overstamp
Blank Accept Overstamp
Other U. S. Government Agency Accept Overstamp
Federal Reserve Bank (or other bank) Accept, if clearly intended as FTD Overstamp
Federal Reserve Bank/Site Depositary Bank only Accept, if clearly intended for tax payment Overstamp
Taxpayer (personal check or money) Accept, if taxpayer has endorsed. Reject, if taxpayer has not endorsed. Endorse "For Deposit Only-United States Treasury" below last endorsement.
Taxpayer - IRS Refund Check Returned refund checks are not to be processed by the depository. The refund check, Document(s) and any additional remittances are treated as unprocessable.  
Third Party Reject, unless third party has endorsed. If third party has endorsed the check over to the taxpayer, the taxpayer must also have endorsed. Endorse "For Deposit Only-United States Treasury" below last endorsement.
Variations of any agency or department of the United States Government should be construed to be payment to the United States Government Accept Overstamp
State Agency or Franchise Tax Board Accept, if money amount matches the Federal Document. Overstamp

Caution:

Do not overstamp third party checks. If a check is payable to a third party, not endorsed, and the address on the envelope is an IRS address, check the envelope for a stop number or a name of an IRS employee. If the check is for an IRS employee, contact the employee to pickup the check or send the check with Form 3210 to the employee in address only envelope.

Exhibit 21.1.7-5 
Designated Payment Code (DPC)

DPC Definition
00 Designated payment indicator is not present on posting voucher.
01 Payment is applied first to the non-trust fund portion of the tax. (Input only when MFT is 01, 03, 09, 11, 12, 16, or 55.)
02 Payment is applied first to the trust fund portion of the tax (BMF MFT 01, 03, 09, 11, and 12).
03 Bankruptcy, undesignated payment
04 Levied on state income tax refund (State Income Tax Levy Program (SITLP)) (prior to 07/22/1998)
05 Notice of levy (Other levy proceeds) (Used only for levy proceeds received from a third party in response to a Notice of Levy and does not include payments from the taxpayer as a result of a levy.)
06 Seizure and sale
07 Payment received expressly for full or partial payoff of the Notice of Federal Tax Lien (NFTL), as evidenced by accompanying NFTL payoff letter (e.g., L-3640, L-3640A, L-3641), copy of the NFTL, or statement of the taxpayer or third party as documented in appropriate history.
08 Suits (Non-Bankruptcy)
09 Offer in compromise
10 Installment agreement (Manually Monitored Installment Agreements)
11 Bankruptcy, designated to trust fund
12 Cash bond credit (allowed with TC 640 only)
13 Payment in response to reminder notice, OBRA 1993 (valid only with MFT 30 for tax periods 199312 through 199411).
14 Authorization given by taxpayer to apply payment ("CSED expired, taxpayer authorized payment" ).
15 Payments caused by Form 8519
16 Federal EFT levy payment
17 EFT payroll deduction installment agreement payment
18 Federal Payment Levy Program (FPLP) payment for the Primary TIN. Payments are received electronically from Bureau of the Fiscal Service (formerly FMS).
19 FPLP payment for the Secondary TIN. Payments are received electronically from Bureau of the Fiscal Service (formerly FMS).
20 State Income Tax Levy Program (SITLP) receipt (used exclusively for systemically applied payments).
21 State Income Tax Levy Program (SITLP) receipt (used exclusively for manually applied payments).
22 Alaska Permanent Fund Dividend Levy Program receipt (used for systemically applied payments).
23 Alaska Permanent Fund Dividend Levy Program (AKPFD) receipt (used exclusively for manually applied payments).
24 Payment received with an amended return.
26 Court-Ordered Criminal Restitution Payments
27 Branded Prescription Drug Fee
31 Exclude payment from systemic cross-reference processing to allow treatment of each spouse differently on a joint return.
33 Offer in Compromise $186.00 application fee
34 Offer in Compromise 20 percent lump sum/initial periodic payment.
35 Offer in Compromise subsequent payments made during the offer investigation.
52 Reserved for Collection
53 Discharges
54 Private Debt Collection (aka CCS)
55 Subordinations
56 Withdrawals
57 Judicial and Non- Judicial Foreclosures
58 Redemptions; Release of Right of Redemptions
59 706 Liens; Decedent Estate Proof of Claim (POC)
99 Miscellaneous payment other than above

Exhibit 21.1.7-6 
Master File Tax Code

MFT File Form
01 BMF 941
02 BMF 1120, 7004
03 BMF 720
05 BMF 1041, 2758, 7004, 8800
06 BMF 1065, 7004, 8800
07 BMF 1066, 7004
08 BMF 8804
09 BMF CT-1
10 BMF 940
11 BMF 943
12 BMF 1042, 7004
13 BMF 8278
14 BMF 944, 1099
15 BMF 8752
16 BMF 945
29 IRAF 5329
30 IMF 1040 series, 2350, 2688, 4868, 8379, 8453, 9282
31 IMF 1040, 8453
33 BMF 990-C, 7004
34 BMF 990-T, 8868
36 BMF 1041A, 8868
37 BMF 5227, 8868
44 BMF 990-PF, 8868
46 BMF 8038, 8328
50 BMF 4720, 8868
51 BMF 709
52 BMF 706
55 IMF 8278
56 IMF 1099
57 BMF 5227
60 BMF 2290
63 BMF 11-C
64 BMF 730
67 BMF 990, 5578, 8868

Exhibit 21.1.7-7 
Valid Primary Transaction Code for Remittance Strategy for Payments via Paper Check Conversion (RS-PCC) Processing

TC Description
610 Remittance with return
620 Payment for Form 7004,Form 2758, Form 8736, Form 8868, or Form 5558
640 Advance payment on deficiency
650 Federal tax deposit
660 Estimated tax payment
670 Subsequent transaction
680 Designated payment of interest
690 Designated payment of penalty

Exhibit 21.1.7-8 
Master File Forms and Schedules Payments Processing Table

Form Number or Schedules MFT TC Tax Period Ending Type
11C 63 610 01-12 BMF
656PV Various 670/570 01-12 IMF
BMF
668A(C) Various 670, 640, 690, 694 01-12 IMF
BMF
668W(C) Various 670, 640, 690, 694 01-12 IMF
BMF
706 52 610 0000 BMF

Note:

Before processing payment, contact Accounts Management Analyst - Doris Day - at 859-669-2736

709 51 610 12 BMF

Note:

Before processing payment, contact Accounts Management Analyst - Doris Day at 859-669-2736

720 03 610 03/06/09/12 BMF
730 64 610 01-12 BMF
870P (AD) 30 640 01-12 IMF
940 10 610 12 BMF
940PR 10 610 12 BMF
940V 10 610 12 BMF
941 01 610 03/06/09/12 BMF
941M 01 670 03/06/09/12 BMF
941PR 01 610 03/06/09/12 BMF
941SS 01 610 03/06/09/12 BMF
941V 01 610 03/06/09/12 BMF
943 11 610 12 BMF
943A 11 670/570 12 BMF
943PR 11 610 12 BMF
944 14 610 12 BMF
944V 14 610 12 BMF
944 (SP) 14 610 12 BMF
944 (PR) 14 610 12 BMF
944 SS 14 610 12 BMF
945 16 610 12 BMF
945V 16 610 12 BMF
990 67 610 01-12 BMF
990EZ 67 610 01-12 BMF
990PF 44 610 01-12 BMF
990T 34 610 01-12 BMF
990W 44 670 01-12 BMF
1040 Returns 30 610 01-12 IMF
1040 Notices 30 670/570, 640, 690, 694 01-12 IMF
1040 Innocent Spouse Return 31 610 01-12 IMF
1040 Innocent Spouse Notices 31 670/570, 640, 690, 694 01-12 IMF
1040ES 30 660 01-12 IMF
1040NR
Form 1040NR has an SSN and/or the "Individual" box is checked.
30 610 01-12 IMF
See IRM 21.1.7.9.3(1) for additional information.
1040NR
Form 1040NR has an EIN and/or the "Estate or Trust" box is checked.
      Transship to Cincinnati Submission Processing.
See IRM 21.1.7.9.3 (2) for additional information.
1040V 30 610 01-12 IMF
1040X 30 670/570 01-12 IMF
1041 05 610 01-12 BMF
1041A 36 610 01-12 BMF
1041ES 05 660 01-12 BMF
1041T 05 610 01-12 BMF
1041 V 05 610 01-12 BMF
If Form 1041-V is received with a Form 8453-F, utilize the 1041-V as the payment voucher and route the 8453-F to Batching OSPC STOP 6054.
1042 12 610 12 BMF
1065 06 610 01-12 BMF
1066 07 670 12 BMF
1096 13 640 12 BMF
Route to Payment Perfection.
1096 55 640 12 IMF
Route to Payment Perfection.
1098       Transship to Submission Processing
1099       Transship to Submission Processing
1120 Returns 02 610 01-12 BMF
1120 Notices 02 670/570, 640, 690,694 01-12 BMF
1120W 02 670 01-12 BMF
1120X 02 670/570 01-12 BMF
1127-A
Received with Form 1040 series return
30 670
610
01–12 IMF
1128       Transship to Submission Processing
2210 30 670 01-12 IMF
2210 05 670 01-12 BMF
2220 02 670 01-12 BMF
2290 60 610 01-12 BMF
2350 30 670 01-12 IMF
2350 51 670 12 BMF
3244 Various 670/570, 640, 690, 694 01-12 IMF
BMF
4219 (received with Form 941) 01 610 03/06/09/12 BMF
4219 (received without Form 941) 01 670 03/06/09/12 BMF
4549 Various 640 01-12 IMF
BMF
4549 EZ 30 640 01-12 IMF
4666 01, 10 640 03/06/09/12 BMF
4667 10 640 12 BMF
4668 01, 11 640 03/06/09/12 BMF
4669/4670 01,16 640 03/06/09/12 BMF
4720 50 610 01-12 BMF

Note:

Process Master File if information is only in Part I.

4720 50 670 01-12 BMF

Note:

Process Master File if information is only in Part I.

4720A       NMF

Note:

Process as NMF if any information is in Part II of document. Transship form and payment to Cincinnati Submission Processing.

4868 30 670 01-12 IMF
4868 (Timely) 51 670/460 01-12 BMF
4868 (Delinquent) 51 670 01-12 BMF
5329 29 670 01-12 IMF
5330       Transship to Ogden Submission Processing
5405 (loose) 30 670/570 01-12 IMF
5564 Various 640 01-12 IMF
BMF
5884-C 01 670/570 01–12 BMF
Process the payment and route the form. If a Form 5884-C, Credit Against Employment Tax for Tax-Exempt Employers Hiring Qualified Veterans, is received with an amended return or correspondence, route the package to OSPC, M/S 6750.

Exception:

If there is an original Form 941, Form 943, or Form 944 attached, put the Form 5884-C to the back and route the package for processing.

7004 Various 670 01-12 BMF
8038/8038T 46 610 or 670 01–12 BMF
8082 30 670/570 01-12 IMF
8109/8109B 01, 02,03,09, 10, 11, 12, 14, 16, 33, 34, 44 670 01-12 BMF
8453 30 670 01-12 IMF
8453-C 02 670 01-12 BMF
8453-F 05 670 01-12 BMF
If the 1041-V is received with a Form 8453-F, utilize the 1041-V as the payment voucher and route the 8453-F to Batching OSPC STOP 6054. Process 1041-V payments with TC 610 and MFT 05.
8489 13 670 01-12 BMF
8489 55 670 01-12 IMF
8519 Various 670/570, 640, 690, 694 01-12 IMF
BMF
8615 30 670/570 01-12 IMF
8697
for filing year beginning January 1, 2005
Various 670/570 01-12 IMF
BMF
8697
for filing year prior to January 1, 2005
      Transship to Cincinnati Submission Processing
8716       Transship to Submission Processing
8752 15 610 01-12 BMF
8804
Tax Year 2004 and Subsequent
08 610 or 670 01-12 BMF
8804
Tax Year 2003 and Prior
      Transship to Cincinnati Submission Processing
8805
Tax Year 2004 and Subsequent
08 610 or 670 01-12 BMF
8805
Tax Year 2003 and Prior
      Transship to Cincinnati Submission Processing
8813
Tax Year 2004 and Subsequent
08 670 01-12 BMF
8813
Tax Year 2003 and Prior
      Transship to Cincinnati Submission Processing
8820 13 640 01-12 BMF
8831 Various 670 01-12 BMF
8879 30 670 01-12 IMF
8879C 02 670 01-12 BMF
8879S 02 670 01-12 BMF
8879F 05 670 01-12 BMF
8892       Transship to Cincinnati Submission Processing.
8945/8946       Mail form and any remit overnight, including a Form 3210 to:
IRS Tax Pro PTIN
Processing Center
104 Brookeridge Dr
Suite 5000
Waterloo, IA 50702-5702

Note:

Do not process the remit.

9465 Various 670,640 01-12 IMF
BMF
CT-1 09 610 12 BMF
CT-1V 09 610 12 BMF
W -12       Mail form and any remit overnight, including a Form 3210 to:
IRS Tax Pro PTIN
Processing Center
104 Brookeridge Dr
Suite 5000
Waterloo, IA 50702-5702

Note:

Do not process the remit.

Sch. H 05 670/570 01-12 BMF
Sch. H 30 670/570 01-12 IMF

Exhibit 21.1.7-9 
Master File CP Notices Payments Processing Table

CP Notice MFT TC Tax Period Ending Type
CP 12 30 670/570 01-12 IMF
CP 12M 30 670/570 01-12 IMF
CP 13 30 670/570 01-12 IMF
CP 24 30 670/570 01-12 IMF
CP 45 30 670 Prior Year 01-12 IMF
CP 45 30 660 Current year 01-12 IMF
CP 87B 30 670/570 01-12 IMF
CP 215 13 670 01-12 BMF
CP 215 55 670/570 01-12 IMF
CP 251 01 640 01-12 BMF
CP 253 13 640 01-12 BMF
CP 259 Various 670/570 01-12 IMF
BMF
CP 515 - 518 (IDRS Notices) Various 670/570 01-12 IMF
BMF
CP 543 16 670/570 12 BMF
CP 972 CG 13 640 01-12 BMF
CP 972 CG 55 640 01-12 IMF
CP 2000 30 640 01-12 IMF
CP 2057 30 670/570 01-12 IMF
CP 2100 13 640 01-12 BMF
CP 2100 55 640 01-12 IMF
CP 2102 13 640 01-12 BMF
CP 2102 55 640 01-12 IMF
CP 2501 30 640 01-12 IMF
EUR CP 2000 30 640 01-12 IMF

CP notices do not show a TC 570 on the stub, but some notices require a TC 570 to hold the payment. See the above tables for notices requiring a TC 570.

Exhibit 21.1.7-10 
Master File Letters Payments Processing Table

Letter MFT TC Tax Period Ending Type
98/99C 01 640
When a 98/99C is received with a payment, you MUST post the money as TC 640, even though the tear off stub indicates it is a 670.
01–12 IMF
BMF
510C       Transship payment to Submission Processing.
566-B (CG) 30 640 01–12 IMF
1151C 30 640 01-12 IMF
1802C 30 640 01-12 IMF
2626C Various 640 01-12 IMF
BMF
3064C Various 670/570 01-12 IMF
BMF
3219C Various 670/570 01-12 IMF
3219CS 30 640 01-12 IMF
3404C 30 640 01-12 IMF
4010C 10 640 12 BMF
4314C Various 640 01-12 IMF
BMF
4676C 30 670/570 01-12 IMF
4800C 30 670/570 01-12 IMF

Most Correspondex letters received with payment(s) are applied with TC 670 except the letters listed in the table above. If a payment is received with a letter with or without a stub and the letter does not indicate a balance due, apply the payment with TC 670/570 except the letters listed in the table above with TC 640. If a payment is received with a letter with or without a stub and the letter indicates a balance due, apply the payment with TC 670 except for letters listed above.

Exhibit 21.1.7-11 
Trace Identification (ID) Number and Custodial Detail Data Base (CDDB)

Beginning January 2008, all Deposit Tickets (DT) and Deposit Vouchers (DV) must be assigned a Trace ID Number. Trace ID Number is a tracking mechanism to identify each DT with its corresponding payments and each DV with its corresponding debits.

The Custodial Detail Database (CDDB) is an enhancement to the Financial Management Information System. It was created to track all individual payments that comprise a deposit ticket. It also balances the individual transactions against the deposit ticket totals which have been entered into the Redesign Revenue Accounting Control System (RRACS) general ledger. The unique Trace ID Number allows all payments to be identified and added to the CDDB.

All input payment systems automatically assign a 20 digit Trace ID number to each deposit ticket.

For Manual Deposit Tickets, The Trace ID Number is assigned by BBTS. The first 14 digits represent the Deposit Ticket Trace ID Number and the last six numbers represent the Transaction Sequence Number of each individual payment that comprises the Deposit Ticket. The Transaction Sequence Number begins with 000001, and is sequentially assigned to payments within a Deposit Ticket.

The format for a Trace ID Number that is to be included in all Deposit Tickets (14 digits) and on all Payment Transaction records (20 digits) is:

Parts Characters Position Definition
Site ID NN 1–2 Campus File Location Code (FLC) or other Site ID
Campus FLC are listed below:
07 - ATSPC
08 - ANSPC
09 - KCSPC
17 - CSPC
18 - AUSPC
19 - BSC
28 - PSC
29 - OSPC
49 - MSC
89 - FSPC
Lockbox Bank Location Codes are listed below:
02 - Bank of America Windsor -ANSPC
25 - U.S. Bank Cincinnati - PSC
33 - U.S. Bank Cincinnati - FSPC
35 - JP Morgan Charlotte - CSPC
36 - U.S. Bank St. Louis - KCSPC
47 - Bank of America Windsor - KCSPC
59 - Bank of America College Park - ATSPC
68 - Bank of America Hayward - FSPC
73 - JP Morgan Chase - AUSPC
91 - Bank of America Tucker - OSPC

Note:

In addition, some systems, such as an Installment Agreement (IA) User Fee Sweep, utilize an Area Office Code rather than a Campus Code. Those values are quite varied, so CDDB allows for any unique numeric value to be valid. Note: Valid codes change periodically with the reorganization of Campus accountability or Campus Consolidation, or the restructuring of Lockbox Bank contracts.

System ID NN 3–4 The values are identified as follows:
01 - EFTPS
02 - ISRP Payment Transactions
05 - Lockbox Bank Transactions
10 - SITLP Levy Payments
12 - Receipt and Control Manual Deposits for External Leads and Accounting CIR deposits for External Leads (Effective July 15, 2013)
15 - Receipt and Control Manual Deposits
20 - IRACS DCF Debit Voucher (DV)
25 - Accounting Deposit Ticket and DV
30 - FTD Deposit Ticket/Debit Voucher
35 - IDRS IA User Fee Sweep
40 - Automated Insolvency Manual DT
45 - Automated Offer in Compromise Manual DT
50 - ITIN
55 - Field Assistance (Share) Function, Taxpayer Assistance Center
Deposit Date YYYYDDD 5–11 Julian Date
Sequence Number NNN 12–14 For each Deposit Date, begin with 001 and increases each additional Deposit by 1.
Transaction Sequence Number NNNNNN or zero 15–20 For each payment summarized in a Debit Voucher, beginning with 000001, sequentially increases the Transaction Sequence Number.

Note:

This field is relevant only for the individual Payment Transactions that comprise a Deposit Ticket (as identified by the first 14 characters of the Trace ID Number).

Note:

CC PAYMT will generate the current processing Calendar Day as the first two positions of the six character Sequence Number in the Trace ID, when the payment is applied to the taxpayer's account through CC PAYMT.

Exhibit 21.1.7-12 
Accessing Batch/Block Tracking System (BBTS)

An On-Line 5081 (OL5081) must be submitted to request access to BBTS. Managers determine who has access to the BBTS system. They designate which functions and screens the BBTS user will need to access.

The BBTS screens are accessed through the Intranet website. Each campus has the option to install an icon on the desktop or in the shortcut folder to access the website. Once the BBTS icon is clicked, the BBTS Logon Screen Appears. Enter the following information:

Step Enter Then
1 User Name - User login Press <TAB>
2 Password - User Password Press <TAB>
3 Database - bbts Press<TAB> and click on the "Connect" button.

The first time accessing BBTS the user will be asked to select a new password. Take the following steps to create a new BBTS password.

Step Action Then
1 An error message is received Click OK.
2 When prompted for the old password, enter the temporary password Press <TAB>.
3 Enter a new BBTS password Press<TAB>.
4 Re-enter the new BBTS password Press <Enter>.

This should take the user into the BBTS system. Future logins should only require the user login name, password, and bbts.

Contact the local BBTS Coordinator to reset a password. Do not open a Knowledge, Incident/Problem, Service, and Asset Management (KISAM) ticket or call the Help Desk.

Exhibit 21.1.7-13 
Generate a Trace ID Number

See Exhibit 21.1.7-12, Accessing Batch/Block Tracking System (BBTS), for procedures to sign on BBTS. Take the following steps to generate a Trace ID:

Step Action
1 Click on Tools on the main toolbar.
2 Select Generate Trace IDs
3 Select a Service Center from the drop down menu.
4 Select Your System.
5 Enter a Deposit Date.
6 Enter Number of Trace IDs Required.
7 Click on the Generate Trace IDs button.

BBTS will generate the 14-digit segment of the Trace ID.

Exhibit 21.1.7-14 
Generate Remittance Processing System Identification (RPSID) Numbers

The Integrated Submission and Remittance Processing System (ISRP) RPSID Screen allows Campus Support employees to assign an RPSID number to all payments processed through RS-PCC. See Exhibit 21.1.7-12, Accessing Batch/Block Tracking System (BBTS), for procedures to sign on BBTS. Take the following steps to generate an RPSID number:

Step Action Then
1 From the toolbar, click on Navigate Select the ISRP RPSID Generation Screen
2 Enter the Beginning RPSID number
(Refer to Form 9382 log for next available number.)
Press the <TAB> key.
3 Enter the Program Code
(BMF 15500)
(IMF 45500)
Press the <TAB> key.
4 Enter the MFT Press the <TAB> key.
5 Enter the Transaction Code Press the <TAB> key.
6 Enter the Tax Year (YYYY) Press the <TAB> key.
7 Enter the Tax Period (MM) Press the <TAB> key.
8 Enter the IRS Received Date (MMDDYYYY) Press the <TAB> key.
9 Enter the Number of RPSIDs Press the <TAB> key.
10 Select the Generate RPSIDs button The screen display a list of generated RPSIDs.

To print transmittals, select BBTS, Print, Transmittal. The transmittals generate an Adobe Acrobat pdf file, Batch Transmittal Form 9382. When the file has been generated, print the transmittal. After printing the generated Form 9382, close Adobe Acrobat and return to BBTS. A message window appears with the following Pop-up message: Did the Form 9382 report(s) print correctly? Select either Yes, No (Print Again), or Cancel (Print Later).

The Form 1332, Block Header(s), generates as an Adobe Acrobat pdf file. When the file has been generated, print the transmittal(s). After printing Form 1332, close Adobe Acrobat and return to BBTS. A pop-up message appears with the following message: Did the Form 1332 report(s) print correctly? Select either Yes, No (Print Again), or Cancel (Print Later).

Exhibit 21.1.7-15 
Correspondex "C" Letters - Routing Guide

Each campus should attempt to route IRS " C" (Correspondex) letters based on letter number or specific IDRS number range designated by your Campus for specific functional areas. In most cases, the letter will be returned to the Originator and the Return Address at the top of the letter should indicate the location/site of the originator. A "(SC)" letter simply means the Campus developed it and is usually unique to a specific area. A "LT" letter is generated by CSCO (Collection). "CG" means Computer Generated by a stand alone system.

Be sure to use your list of IDRS numbers (or ranges) from CC MESSG to ensure proper routing.

Note:

If you notice that a response to any letter indicates a "Request for Installment Agreement" , "Can't Pay" , "Won't Pay" , or "Want to Pay Later" , route to CSCO site using the state chart in IRM 21.1.7.6.15, Sorting and Routing Automated Collection System Mail.

Do not detach Form 14039 from any correspondence. Keep the form attached to the correspondence. "Expedite" the package to the function who originated the correspondence.

LETTER ROUTE REPLY TO:
"LT" or "LP" letters

Note:

Disregard any notation at the bottom with a "Letter XXXX" and go by the "LP" or "LT"

ACS Support (including Undeliverables)

Note:

Route to the ACS Support site shown in the Return Address.

Letter 12C

Note:

If Form 8867 is received with the letter, attached it to the back of the letter.

IMF Rejects (Route to Submission Processing per return address.)
Letter 96C Accounts Management (ICT)
Letter 98C
Letter 99C
CAWR Unit
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
Letter 104C IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
BMF Entity
CSPC - Stop 343
OSPC - M/S 6273
Letter 105C (with Form 907) Accounts Management

Exception:

If Form 907 ("Kind of Tax" indicates "Employment" , "Form 941" , "FICA" , etc.) and Letter 105C or any attachment indicates "Quality Stores, Inc." or "CSX Corp" . v. United States, date stamp letter and Form 907, then route package to:
Internal Revenue Service
1550 American Blvd. Suite 500, Stop 4556 lcm
Bloomington, MN 55425
Attn: Laird MacMillan

Letter 131C
Route letters to the originator based on the IDRS number on the letters.
Letter 134C Accounts Management (ICT)
Letter 143C Route letter to the originator.

Note:

If attached to a return that has an edited "TC 595" or "TC 599" or "Process as Original" in the top margin, move the letter to the back and continue processing.

Letter 225C CSPC - M/S 532G
Letter 239C Accounts Management (ICT)
Letter 312C BMF Entity
CSPC - Stop 343
OSPC - M/S 6273
Letter 324C Route to originator.

Note:

If Form 1040X attached, move letter to the back and route to SP per IRM 21.1.7.6.3.

Letter 326C BMF Entity
CSPC - Stop 343
OSPC - M/S 6273
Letter 380C FUTA Unit
CSPC - Stop 815G
Letter 385C BMF Entity
CSPC - Stop 343
OSPC - M/S 6273
Letter 418C
Account Management

Exception:

If the IDRS number is 148XX, then route to the appropriate IVO (formerly AMTAP) Mail Stop # based on the return address on the letter


Andover - 862
Atlanta - 56-A
Austin - 6572
Brookhaven - 975
Cincinnati - 6445G
Fresno - M2004
Kansas City - 6574 S-2
Ogden - 9002
Letter 525 Exam
Letter 531 Exam
Letter 531-T BMF AUR- OSPC, M/S 6663
Letter 566 Exam
Letter 681C CSCO
Letter 692 Exam
Letter 718 (SC)

Note:

Keep Form 9549 attached.

Exam
Letter 854C Accounts Management (ICT)
Letter 937 Accounts Management (ICT)
Letter 950 Exam
Letter 950-C or Letter 950-D

Note:

Keep Form 13683 attached.

Exam
Letter 972CG Philadelphia - IRP Civil Penalty Function - BLN 4-G08.151
Letter 1151C AUR Branch

Andover - Stop 860
Atlanta - Stop 45-A
AUSPC -Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - M/S 6652
Philadelphia - BLN 5-E08.113
Letter 1802C AUR Branch
Andover - Stop 860
Atlanta - Stop 45-A
AUSPC -Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - M/S 6652
Philadelphia - BLN 5-E08.113
Letter 1862(SC)
Letter 1902B
SC Exam/CSCO (SFR Function if marked IRP or SFR)
Letter 1865C/(SC) IRP Correspondence
Letter 1948C Philadelphia - BLN 4-G08.151
Letter 2050 (with no indication of "LT" or "LP") OSPC EO Entity - M/S 6273
Letter 2057C Address in top left corner of notice - CAWR
Letter 2289C Accounts Management (ICT)
Letter 2290C Accounts Management (ICT)
Letter 2448C CAWR Unit:
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
Letter 2469(SC/CG) CSCO
Letter 2474C CAWR
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
Letter 2566 (SC/CG) Letter 2566R Leave any return attached ASFR (Austin/Brookhaven/
Fresno) - route to Return Address
Letter 2625C AUR Branch
Andover - Stop 860
Atlanta - Stop 45-A
AUSPC -Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - M/S 6652
Philadelphia - BLN 5-E08.113
Letter 2626C AUR Branch
Andover - Stop 860
Atlanta - Stop 45-A
AUSPC -Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - M/S 6652 (if SSN present)
OSPC - M/S 6663 (if EIN present)
Philadelphia - BLN 5-E08.113
Letter 2627C AUR Branch
Andover - Stop 860
Atlanta - Stop 45-A
AUSPC -Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - M/S 6652 (SSN present)
OSPC - M/S 6663 (if EIN present)
Philadelphia - BLN 5-E08.113
Letter 2644C Route to Originator - See Return Address or IDRS Number
Letter 2645C Return to Originator - See Return Address or IDRS Number
Letter 2694C through Letter 2699C OSPC, M/S 6121
Letter 2700 Route to Designated Agent identified on letter. If unavailable, or address incomplete, route to:
OSPC - TEFRA - M/S 4510
CSPC - Brookhaven TEFRA - Stop 630
Letter 2700L Route to Designated Agent identified on letter. If unavailable, or address incomplete, route to:
OSPC - TEFRA - M/S 4510
CSPC - Brookhaven TEFRA - Stop 630
Letter 2797(CG) CSCO
Letter 2893C AUR Branch
Andover - Stop 860
Atlanta - Stop 45-A
AUSPC -Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - M/S 6652 (if SSN present)
OSPC - M/S 6663 (if EIN present)
Philadelphia - BLN 5-E08.113
Letter 2940C Accounts Management (ICT)
Letter 3022C Accounts Management (ICT)
Letter 3064C Accounts Management (ICT)
Letter 3180C Accounts Management (ICT)
Letter 3219 Exam
Letter 3219C IVO
Atlanta - Stop 763
Letter 3219N - Leave any return attached ASFR-(Austin/Brookhaven/Fresno) - route to Return Address
Letter 3219(SC/CG) ASFR-(Austin/Brookhaven/Fresno) - route to Return Address
Letter 3279C CSPC Stop 840F
Letter 3284C CSPC Stop 840F
Letter 3307 SC/CG
Letter 3308 SC/CG
Letter 3309 SC/CG
Letter 3310 SC/CG
Letter 3311 SC/CG
Letter 3312 SC/CG
Letter 3313 SC/CG
Letter 3314 SC/CG
Letter 3315 SC/CG
Letter 3316 SC/CG
Letter 3318 SC/CG
Letter 3319 SC/CG
Letter 3320 SC/CG
OSPC - M/S 6732
Letter 3323C CSPC Stop 840F
Letter 3338C Exam
Letter 3383C Philadelphia - BLN 3-G23.100
Letter 3404C AUR Branch

Andover - Stop 860
Atlanta - Stop 45-A
AUSPC -Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - M/S 6652 (if SSN present)
OSPC - M/S 6663 (if EIN present)
Philadelphia - BLN 5-E08.113
Letter 3471C OSPC Rejects Unit
Letter 3477C Accounts Management (ICT)
Letter 3497 SC/CG OSPC - M/S 6732
Letter 3657C CSPC Stop 840F
Letter 3658C CSPC Stop 840F
Letter 3659C CSPC Stop 840F
Letter 3660C CSPC Stop 840F
Letter 3661C CSPC Stop 840F
Letter 3793 SC/CG OSPC - M/S 6732
Letter 3852C
Letter 3853C
BMF Entity Unpostables
CSPC - Stop 362G
OSPC - M/S 6123
Letter 3875C BMF Entity
CSPC - Stop 343
OSPC - M/S 6273
Letter 3938C OSPC
Letter 3967C Accounts Management (ICT)
Letter 4010C Address in top left corner of notice - FUTA
Letter 4011C Address in top left corner of notice - FUTA
Letter 4086C Accounts Management ICT
Letter 4087C Accounts Management
Letter 4115C Do not route to ICT. Route to the appropriate Mail Stop #.
Andover 862
Atlanta - 56-A
Austin - 6572
Brookhaven -975
Cincinnati - 6445G
Fresno - M2004
Kansas City - 6574 S-2
Ogden - 9002
Letter 4116C Criminal Investigation
Letter 4148C If a Form 944 is attached to a Letter 4148C, attach the letter to the back of the return and route to Submission Processing. If there is correspondence attached to the letter that requires a response by Accounts Management, route the package to Accounts Management (ICT). Make sure you date stamp the notice and return.
Letter 4281C Andover - Stop 360
Letter 4306 Exam
Letter 4309C IVO
Andover - 862
Austin - 6572
Fresno M2004
Kansas City - 6574 S-2
Ogden - 9002
Letter 4310C IVO
Atlanta - 56-A
Austin - 6572
Brookhaven - 675
Cincinnati - 6445G
Fresno - M2004
Kansas City - 6574 S-2
Ogden - 9002
Letter 4314C AUR Branch
Andover - Stop 860
Atlanta - Stop 45-A
AUSPC -Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - M/S 6652 (if SSN present)
OSPC - M/S 6663 (if EIN present)
Philadelphia - BLN 5-E08.113
Letter 4445C IRS
Stop 360
310 Lowell St.
Andover, MA 01810-4500
Letter 4458C CSCO site shown on Return Address

Note:

This is a generated letter and the IDRS number is all 9's.

Letter 4464C Do not route to ICT.
Route to IVO
Atlanta - 46B
Letter 4550C
Letter 4551
Letter 4552C
BMF AUR - OSPC, M/S 6663
Letter 4612C IMF Rejects (Route to Submission Processing per return address.)
Letter 4657
Letter 4658

Note:

If Form 843 is attached to Letter 4658, route to M/S 4921

OSPC - M/S 4916
Letter 4664C CSPC - Stop 5701G
Letter 4676C Accounts Management

Note:

Any payment should be routed to RS-PCC and they should input the payment with a TC 570.

Letter 4800C IVO
Atlanta - 763

Note:

Any payment should be routed to RS-PCC and they should input the payment with a TC 570.

Letter 4883C IVO
AUSPC - Stop 6573 AUSC
Letter 4904C IVO
Andover - 862
Austin - 6572
Fresno - M2004
Kansas City - 6574 S-2
Ogden - 9002
Letter 4905 Route package to the Return Address (CSCO or ACS Support function)

Exception:

If the attached IMF return has a "TC 595" or "TC 599" or "Process as Original" edited in the top margin, route to Submission Processing for processing.

Letter 4939 AUSPC - ITIN, Stop 6090 AUSC
Letter 5035 BSC - Stop 613
Letter 5036 BSC - Stop 613
Letter 5037 BSC - Stop 613
Letter 5038 BSC - Stop 613
Letter 5039 BSC - Stop 613
Letter 5040 BSC - Stop 613
Letter 5041 BSC - Stop 613
Letter 5042 BSC - Stop 613
Letter 5043 BSC - Stop 613
Letter 5044 BSC - Stop 613
Letter 5045 BSC - Stop 613
Letter 5066C
Letter 5067C

Note:

If Form 843 is attached to Letter 5067C route to M/S 4921.

OSPC - M/S 4916
Letter 5071C IVO
AUSPC - Stop 6573 AUSC
Letter 5073C Accounts Management
Letter 5156 BSC - Stop 613
Letter 5263
(all response and undeliverables)
RICs
Brookhaven - Stop 960

Exhibit 21.1.7-16 
Computer Paragraph (CP) Notices - Routing Guide

Route replies to Computer Paragraph (CP) notices to the area designated on the table below. Sort by Return Address, Title of the Notice, or identifying information regarding the Originator to determine proper routing to the correct area.

Any indication of "can't pay" , "won't pay" , "will pay later" , or "need a payment plan" on a CP 501, CP 503, CP 504 or CP 504B notice should be routed to Compliance Services Collection Operations (CSCO). Prior to transshipping documents with payment process the remittance, unless the payments cannot be processed through RS-PCC or stated to transship payment with documents.

Do not detach Form 14039 from any notice. Keep the form attached to the notice. "Expedite" the package per the routing guide below.

CP ROUTE REPLY TO: STOP #
CP 01

Note:

If attached to an IRS letter or another notice, route per letter or other notice.

Andover IPSU, Stop 360
CP 01A

Note:

Only route when correspondence is attached; otherwise, destroy as Classified Waste.

KCSPC

Note:

If correspondence is attached and requires a response, detach from return and route to KCSPC. Do not transship any returns to this mail stop at KCSPC. If notice attached to a return and no correspondence requiring a response, staple notice to the back of the return and route to SP.

Stop P- 5 6566
CP 01 H IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
CP 01S Accounts Management  
CP 03A
CP 03B, or
CP 03C
Accounts Management  
CP 05 IVO Atlanta Stop 46-B
CP 05A IVO Austin Stop 6572
CP 08 1040X Unit - AUSPC, FSPC, KCSPC
IRM 21.1.7.6.4, Routing of CP 08, CP 09, and CP 27
See IRM 21.1.7.6.4, Routing of CP 08, CP 09, and CP 27.
CP 09 1040X Unit - AUSPC, FSPC, KCSPC
IRM 21.1.7.6.4, Routing of CP 08, CP 09, and CP 27
See IRM 21.1.7.6.4, Routing of CP 08, CP 09, and CP 27.
CP 11 (If Form 1040X attached) 1040X Unit - AUSPC, FSPC, KCSPC See IRM 21.1.7.6.3, Routing of Form 1040X, Amended Returns.
CP 12 (If Form 1040X attached) 1040X Unit - AUSPC, FSPC, KCSPC See IRM 21.1.7.6.3, Routing of Form 1040X, Amended Returns.
CP 11, CP 11A, CP 11R, CP 12, CP 12A, CP 12M, CP 12R, CP 13CP 13A,
CP 13R (If no Form 1040X attached)
Accounts Management  
CP 14, CP 14I Accounts Management  
CP 15/CP 215 See specific "PRN" (Penalty Reference Number) below:

Note:

If there is no designated Penalty Reference Number shown on CP 15 or CP 215 notice, route to Accounts Management

 
PRN 500 - 540 Philadelphia BLN 4-G08.151

PRN 549 or 550 printed on the "Notice of Penalty Charge" line
If Return Address is other than Memphis or Philadelphia, sort by Taxpayer’s State and route to proper CAWR Unit:

Memphis - AK, AL, AR, AZ, CA, CO, FL, GA, HI, KS, LA, MO, MS, NM, NV, OK, OR, TN, TX, UT, WA,
Philadelphia - CT, DC, DE, ID, IL, IN, IA, KY, MA, MD, ME, MI, MN, MT, NC, ND, NE, NH, NJ, NY, OH, PA, PR, RI, SC, SD, VA, VI, VT, WI, WV, WY, International
Transship using a Form 3210 addressed to "CAWR" , including the appropriate Mail Stop number to:
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
PRN 594 thru 598 Philadelphia BLN 2-H11.142 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
PRN 599 or 623 Accounts Management  
PRN 607 DCC
985 Michigan Ave
Attn: P. O. Box 33577 mail
Detroit, MI 48226-1128
Carries a FLC 17
PRN 616 Andover CSCO 834
PRN 618 OSPC M/S 5300
PRN 628 Accounts Management  
PRN 631 IRS
2400 Avila Road, MS 5040
Laguna Niguel, CA 92677-3405
ATTN: Claims for Penalty Abatement
 
PRN 634 or 636 OSPC M/S 4916
PRN 638 CSPC 814G
PRN 648 Accounts Management (CATA)  
PRN 655, 656, 657, 665, 667, 670, 673 CSPC - Excise 5701G
PRN 666 OSPC - Frivolous Filer M/S 4450
PRN 600, 603, 604, 605, 612, 613, 619, 620, 621, 624, 625, 626, 627, 632, 635, 643, 645, 649, 650, 651, 652, 653, 654, 659, 660, 664, 668, 669, 671, 674, 676, 679, 680, 681, 684, 686, 711, 712 Accounts Management  
CP 17 Accounts Management  
CP 19
CP 20
Exam Correspondence  
CP 21
CP 22A
Accounts Management  
CP 23 Accounts Management  
CP 24 Accounts Management  
CP 25 Accounts Management  
CP 27 1040X Unit - AUSPC, FSPC, KCSPC See IRM 21.1.7.6.4, Routing of CP 08, CP 09, and CP 27.
CP 29
CP 30
Accounts Management  
CP 31 Refund Inquiry  
CP 32
CP 32A
Refund Inquiry  
CP 36Z Submission Processing Files  
CP 37 SP (Accounting/IMF-Entity)  
CP 42 Accounts Management  
CP 44 CSCO Atlanta
CP 45
CP 46
CP 49
Accounts Management  
CP 51A
CP 51B
CP 51C
Accounts Management  
CP 53 Destroy (unless correspondence attached requiring a response sent to Accounts Management).  
CP 53A Accounts Management  
CP 54B,
CP 54E,
CP 54F,
CP 54G
IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
CP 59
CP 759
CSCO

Exception:

If the attached return has "TC 595" or "TC 599" or "Process as Original" edited in top margin, put the notice to the back and continue processing.

AUSPC - Stop 5501 AUSC
FSPC - Stop 81208

Note:

Keep IMF return with notice.

CP 60
CP 62
Accounts Management  
CP 64 Appeals Office  
CP 71
CP 71A
CP 71C
CP 71D
CSCO  
CP 72 OSPC Exam-FRP M/S 4450
CP 74 Destroy (unless correspondence attached requiring a response)  
CP 75 Exam  
CP 77
CP 78
ACS Support (Attach Envelope)  
CP 79 Destroy (unless correspondence attached requiring a response)  
CP 80AM 12/CP 080 AM 12 AMRH Unit (in Accounts Management)  
CP 80/CP 080 with Form 8804 or Form 8288 correspondence only OSPC M/S 6712
CP 80 AM 18 CSCO (Fresno) Stop 81208
CP 080 AM 18 CSCO (Philadelphia) BLN 4-N31.142
CP 81 Statute Unit  
CP 85
CP 85A
CP 85B
CP 85C
Accounts Management  
CP 86
CP 87
CP 87A
CP 87B
CP 87C
CP 87D
Accounts Management  
CP 88 Exam  
CP 90
CP 91
CP 92
ACS Support (Attach Envelope) CSPC - Stop 813-G
FSPC - Stop 76100
KCSPC - Stop 4-P 5050
Philadelphia - BLN 4-Q26.132
CP 93 Accounts Management  
CP 96 SP Accounting  
CP 101
CP 102
CP 103
CP 104
CP 105
CP 106
CP 107
Accounts Management  
CP 108 BMF Notice Review  
CP 109 BMF Entity CSPC - Stop 343
OSPC - M/S 6273
CP 110
CP 111
CP 112
CP 113
CP 114
CP 115
CP 116
CP 117
CP 118
Accounts Management  
CP 119 Exempt Organization (EO)Entity OSPC - M/S 6273
CP 120
CP 120A
Exempt Organization (EO) Entity OSPC - M/S 6273
CP 121A
CP 122, CP 122A
CP 123, CP 123A
CP 124, CP 124A
CP 125, CP 125A
CP 126, CP 126A
CP 127, CP 127A
CP 128
CP 129
CP 130
CP 131, CP 131A
CP 132
CP 133
Accounts Management  
CP 136
CP 136B
CP 137
CP 137A
CP 137B
  1. If correspondence attached requiring a response, route to Accounts Management.

  2. If a tax return attached, put notice on top and route package to Accounts Management.

  3. If no correspondence requiring a response, Destroy as classified waste.

 

CP 141
CP 142
CP 143
Accounts Management  
CP 148-A
CP 148-B
BMF Entity CSPC - Stop 343
OSPC - M/S 6273
CP 160
CP 161
CP 162
CP 163
Accounts Management  
CP 169 CSCO  
CP 171
CP 173
CP 175
CP 177
Accounts Management  
CP 183 CSPC Stop 5701G
CP 185
CP 186
Accounts Management  
CP 188 CSCO Philadelphia - BLN 4- N31.142
CP 191 SP Accounting  
CP 192 Exempt Organization (EO) Entity OSPC - M/S 6273
CP 193 Accounts Management  
CP 194 FTD Penalty CSPC-538G
OSPC-AM Clerical
CP 195 Accounts Management  
CP 207 FTD Penalty CSPC - 538G
OSPC - AM Clerical
CP 208 Accounts Management  
CP 209 BMF Entity CSPC - Stop 343
OSPC - M/S 6273
CP 210 Accounts Management

Note:

If Blocking Series 55 shown in DLN in upper right corner, route to CAWR Unit in MSC or PSC using chart in CP 215 below. If Blocking Series 50 or 51 shown in DLN in upper right corner, route to FUTA Unit in CSPC, Stop 815G

 
CP 211A
CP 211B
CP 211C
CP 211D
CP 211E
Accounts Management - If "loose" ; otherwise, leave attached to the back of any EO return and route to OSPC for processing.  
CP 212 Employee Plans (EP) Entity OSPC - M/S 6273
CP 213
CP 213I
CP 213N
CP 213R
Accounts Management  
CP 215/CP 15

Note:

Route according to PRN (Penalty Reference Number).

Refer to "CP 15/" shown above in this table.  
CP 215 (PRN 549 or 550) If Return Address is other than Memphis or Philadelphia, sort by Taxpayer’s State and route to proper CAWR Unit:
Memphis - AK, AL, AR, AZ, CA, CO, FL, GA, HI, KS, LA, MO, MS, NM, NV, OK, OR, TN, TX, UT, WA,
Philadelphia - CT, DC, DE, ID, IL, IN, IA, KY, MA, MD, ME, MI, MN, MT, NC, ND, NE, NH, NJ, NY, OH, PA, PR, RI, SC, SD, VA, VI, VT, WI, WV, WY, International
Transship using a Form 3210 addressed to "CAWR" , including the appropriate Mail Stop number to:
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
CP 216
CP 216F
CP 216G
CP 216H
CP 220 with Blocking Series Other Than 50, 51, or 55 shown in DLN in upper right corner)
Accounts Management  
CP 220 (with Blocking Series 50 or 51 shown in DLN in upper right corner FUTA CSPC - Stop 815G
CP 220
(with Blocking Series 55 shown in DLN in upper right corner)
CAWR:
If Return Address is other than Memphis or Philadelphia, use State chart below to sort to proper CAWR Unit:
Memphis - AK, AL, AR, AZ, CA, CO, FL, GA, HI, KS, LA, MO, MS, NM, NV, OK, OR, TN, TX, UT, WA,
Philadelphia - CT, DC, DE, ID, IL, IN, IA, KY, MA, MD, ME, MI, MN, MT, NC, ND, NE, NH, NJ, NY, OH, PA, PR, RI, SC, SD, VA, VI, VT, WI, WV, WY, International
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
CP 230 CAWR:
If Return Address is other than Memphis or Philadelphia, use State chart below to sort to proper CAWR Unit:
Memphis - AK, AL, AR, AZ, CA, CO, FL, GA, HI, KS, LA, MO, MS, NM, NV, OK, OR, TN, TX, UT, WA,
Philadelphia - CT, DC, DE, ID, IL, IN, IA, KY, MA, MD, ME, MI, MN, MT, NC, ND, NE, NH, NJ, NY, OH, PA, PR, RI, SC, SD, VA, VI, VT, WI, WV, WY, International
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
CP 231 Refund Inquiry  
CP 232A
CP 232B
CP 232C
CP 232D
Exempt Organization (EO) Accounts Management OSPC - M/S 6552
CP 234 Accounts Management  
CP 240 CAWR Memphis - Stop 814
Philadelphia - BLN 4-G08.151
CP 242 ACS Support (Attach Envelope) CSPC - Stop 813-G
FSPC - Stop 76100
KCSPC - Stop 4-P 5050
Philadelphia - BLN 4-Q26.132
CP 247
CP 248
Accounts Management  
CP 249
CP 249A
CP 249B
CP 249C
Exempt Organization (EO) Entity OSPC - M/S 6273
CP 250B
CP 250C
Accounts Management  
CP 254 Exempt Organization (EO) Entity OSPC - M/S 6273
CP 259"loose"
CSCO - Route to Return Address

Exception:

If the attached return has "TC 595" or "TC 599" or "Process as Original" edited in top margin, put the notice to the back and continue processing.

 
CP 259 with Form 966 - keep together CSCO Brookhaven - Stop #662
Memphis - Stop #81
Philadelphia - 4-N31.142
CP 259A
CP 259B
CP 259C
CP 259D
CP 259E
CP 259F
CP 259G
CP 259H
BMF Entity OSPC - M/S 6273
CP 261
CP 266
BMF Entity CSPC - Stop 343
OSPC - M/S 6273
CP 267 BMF Notice Review CSPC - Stop 272
OSPC - M/S 1066
CP 268
CP 274
CP 275
CP 276A
CP 276B
CP 280
CP 283
Accounts Management  
CP 293 Exam  
CP 295 Accounts Management  
CP 297
CP 297A
CP 297C
CP 298
ACS Support (Attach Envelope) CSPC - Stop 813-G
FSPC - Stop 76100
KCSPC - Stop 4-P 5050
Philadelphia - BLN 4-Q26.132
CP 299 BMF Entity OSPC - M/S 6273
CP 301 e-Help Desk Andover, Atlanta Austin, Cincinnati, Ogden
CP 403
CP 406
Employee Plans (EP) Entity OSPC - M/S 6273
CP 420
CP 421
CP 422
CP 423
CP 424
CP 425
CP 426
CP 427
CP 428
CP 429
CP 430
Exempt Organization (EO) Entity OSPC - M/S 6273
CP 501
CP 503
CP 504, CP 504B
Accounts Management

Exception:

Any indication of "can't pay" , "won't pay" , "want to pay later" , or an attached Installment Agreement (Form 9465, Form 433 series, or Form 2159) should be routed to CSCO.

 
CP 515
CP 516
CP 518
CP 521
CSCO  
CP 522 CCP (Centralized Case Processing)  
CP 523
CP 531
CP 532
CP 533
CP 534
CP 535
CP 536
CP 537
CP 538
CP 539
CP 540
CP 541
CP 542
CSCO  
CP 543
CP 545
Philadelphia BLN 4-N31.142
CP 547
CP 549
Accounts Management  
CP 560A
CP 560B
CP 561
CP 562A
CP 562B
CP 562C
CP 562D
CP 563
AUSPC ATIN Stop 6182
CP 564 Refund Inquiry  
CP 565 with Attachments Route according to attachment type  
CP 565A
CP 565A-SP
CP 565B
CP 565B-SP
CP 566
CP 566SP
CP 567
CP 567SP
CP 569
CP 569 SP
AUSPC ITIN 6090 AUSC
CP 575 Accounts Management  
CP 576 BMF Entity CSPC - Stop 343
OSPC - M/S 6273
CP 577
CP 578
CP 579
Accounts Management  
CP 580
CP 581
CP 582
CP 583
CP 584
Employee Plans (EP) Entity OSPC - M/S 6273
CP 601
CP 603
CP 604
Accounts Management  
CP 615
CP 616
CP 618
CSCO SB/SE - Philadelphia - BLN 4-N31.142
W&I - Fresno - Stop 81207
CP 621 Accounts Management or CSCO (depending on the response, "can't pay", etc. Can't pay, etc. will be routed to CSCO)  
CP 622 CCP (Centralized Case Processing)  
CP 623 CSCO  
CP 701 Accounts Management  
CP 759 CSCO

Exception:

If the attached return has "TC 595" or "TC 599" or "Process as Original" edited in top margin, put the notice to the back route to Submission Processing for processing.

AUSPC - Stop 5501 AUSC
FSPC - Stop 81208

Note:

Keep IMF return with notice

CP 848A
CP 848B
BMF Entity CSPC - Stop 343
OSPC - M/S 6273
CP 945 Philadelphia BLN 4-G08.151
CP 959 CSCO  
CP 2000 AUR
Andover - Stop 860
Atlanta - Stop 45-A
AUSPC - Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - Stop 6652
Philadelphia - BLN 5-E08.113
CP 2005CP 2006 BMF AUR OSPC - M/S 6663
CP 2030 BMF AUR OSPC - M/S 6663
CP 2057
  1. Correspondence attached

  2. Form 1040X attached

  1. Accounts Management

  2. Form 1040X route to Submission Processing see IRM 21.1.7.6.3

 
CP 2100
CP 2100A
Document Matching Philadelphia
BLN 4-G08.151
CP 2501 AUR
Andover - Stop 860
Atlanta - Stop 45-A
AUSPC - Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - Stop 6652
Philadelphia - BLN 5-E08.113
CP 2531CP 3219B BMF AUR OSPC - M/S 6663

Exhibit 21.1.7-17 
Forms - Routing Guide

Use this in addition to your Local Maildex to route the most common forms. Prior to transshipping documents with payment process the remittance, unless the payments cannot be processed through RS-PCC or stated to transship payment with documents.

Do not detach Form 14039 from any form. Keep the form attached to the form. "Expedite" the package per the routing guide below.

Form ROUTE REPLY TO: STOP #
Form CT-1 & Form CT-2 CSPC  
Form CT-1 X Accounts Management  
Form 11C CSPC - send daily "Express" mail with Form 3210 listing EIN's.  
Form 56 IMF/BMF/EO Entity
(If SSN only, IMF Entity; if EIN only or a combination SS and EIN, route to BMF/EO Entity. If no TIN, see Part III, Line 3 for Form type to determine which Entity should work it.)
IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
BMF Entity
CSPC - Stop 343
OSPC - Stop 6273
Form 56-F CSPC/OSPC Entity CSPC - Stop 343
OSPC - M/S 6273
Form 433-A
Form 433-B
Form 433-D

Exception:

If Form 656 is attached to any Form 433 series or any Form 433-A, route to COIC. See IRM 21.1.7.10.3

CSCO  
Form 637 CSPC Stop 5701-G
Form 656 or Form 656 with
  • Form 433 series

  • Form 2159 or

  • Form 9465

COIC
See IRM 21.1.7.10.3
Brookhaven - Stop 680
Memphis - Stop 880
Form 656-L Brookhaven (NY) Stop 661
Form 668 (no remit) or Form 668-W (ICS) (with remit or no remit) ACS Support - CSPC, FSPC, or KCSPC CSPC - Stop 813G
FSPC - Stop 76101
KCSPC - Stop 5050 P-4
Form 673 Return to taxpayer with Letter 4630 stating, "Form 673 should be filed with your Employer, not the I.R.S. Please forward to your employer."

Note:

Use return address on envelope, since no address is on the form.

 
Form 706, Form 706-NA (including Foreign) CSPC  
Form 706"Amended" CSPC Estate and Gift Stop 824G
Form 706CE CSPC Estate and Gift Stop 824G
Form 706GS (D) CSPC  
Form 709 CSPC  
Form 709"Amended" CSPC Estate and Gift Stop 824G
Form 712 CSPC  
Form 720 CSPC-send daily "Express" mail with Form 3210 listing EIN's.  
Form 720X CSPC - Excise Stop 5701-G
Form 730 CSPC-send daily "Express" mail with 3210 listing EIN'S.  
Form 843 Accounts Management  
Form 843 for "Branded Prescription Drug Fee"

Note:

Other indications on Form 843 are "Fee" box checked on Line 3, "Branded Prescription Drug" is entered on Line 7, and Form 8947 is attached

OSPC M/S 4921

Note:

Sort separately when routing to ICT/CIS.

Form 843
Foreign Address or VISA Claims (BMF)
Accounts Management  
Form 843
Excess FICA claims for U.S. Possession Address
Accounts Management  
Form 843
"Student FICA" or "Foreign Student FICA" written across the top of the form.
Accounts Management  
Form 870P Exam  
Form 885E Accounts Management  
Form 900 ACS Support - CSPC, FSPC, or KCSPC  
Form 907

Note:

Always date stamp. If Letter 105C is attached, put letter on top and also date stamp.

Examination

Exception:

If "Kind of Tax" on Form 907 is "Employment" , Form 941, "FICA" , etc. and any attachment or body of Letter 105C indicates "Quality Stores, Inc." or "CSX Corp" v. United States, date stamp Form 907, as well as Letter 105C, then route package to:
Internal Revenue Service
1550 American Blvd.
Suite 500, Stop 4556 lcm
Bloomington, MN 55425
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

 
Form 911 Taxpayer Advocate (TAS)  
Form 921, Form 921-I, or Form 921-P, "Request to Use the Alternative Cost Method as Provided by Rev. Proc. 92-29" , "Annual Statement on the Alternative Cost Method as Provided by Rev. Proc. 92-29" . Exhibit 21.1.7-19  
Form 926 Philadelphia - Exam CF & S BLN 4-E08.141
Form 940 CSPC or OSPC  
Form 940 Amended Accounts Management  
Form 940B - All
Form 940C - Only No Remit or No Correspondence
FUTA Unit CSPC- Stop 815G
Form 940 PR OSPC  
Form 940 PR Amended Accounts Management  
Schedule R (Form 940)
"Loose"
Accounts Management  
Form 941 CSPC or OSPC  
Form 941 Amended Accounts Management  
Form 941C (Loose) Accounts Management  
Form 941C with return(s) attached CSPC or OSPC  
Form 941C with Form 941 PR /Form 941SS box checked Accounts Management  
Form 941 with Schedules R (Form 941) CSPC or OSPC  
Schedule D (Form 941) "loose" Philadelphia BLN 4-G08.151
Schedule R (Form 941) "loose" Accounts Management  
Form 941M
CSPC or OSPC - route to Code & Edit
 
Form 941M with Form 941 If received with Form 941, staple Form 941M behind Form 941 and route package to CSPC or OSPC for processing.  
Form 941 PR/Form 941SS OSPC  
Form 941-PR X Accounts Management  
Form 941X"loose" or with Schedules R (Form 941) attached Accounts Management  
Form 941X with return(s) attached CSPC or OSPC  
Form 943 CSPC or OSPC  
Form 943A Accounts Management  
Form 943-PR X Accounts Management  
Form 944 CSPC or OSPC  
Form 944-X Accounts Management  
Form 944PR OSPC M/S 4091
Form 944-PR X Accounts Management  
Form 944(SP) CSPC or OSPC  
Form 944(SP) X Accounts Management  
Form 944SS OSPC M/S 4091
Form 945 CSPC or OSPC  
Form 945-X Accounts Management  
Form 952 OSPC  
Form 966
Only if received with a CP 259 or CP 518)
Refer to Line 7e on Form 966 for BMF site where return was filed and follow guidelines below:
CSPC - Brookhaven CSCO - Stop # 661
OSPC - Memphis CSCO - Stop # 811.
 
Form 966 (including ones with "Filed Pursuant to Notice 97-4" written across the top and "Section 1361(b)(3)(B)" is entered on Line 10.) BMF Entity CSPC - Stop 343
OSPC - M/S 6273
Form 966 Loose BMF Entity CSPC - Stop 343
OSPC - M/S 6273
Form 976 CSPC or OSPC  
Form 982 Accounts Management  
Form 990/Form 990EZ OSPC  
Form 990BL CSPC NMF Unit Stop 312
Form 990-T/Form 990 PF OSPC  
Form 1000 OSPC Exam M/S 4140
Form 1023 - Do not detach anything CSPC Stop 31
Form 1024 - Do not detach anything CSPC Stop 31
Form 1028 CSPC Stop 31
Form 1040 series SP  
Form 1040 series with taxpayer initiated correspondence attached SP  
Form 1040 series with Form 14039/IDT documentation attached SP  
Form 1040 (Marked "ASFR" in the top left margin, or Cover Letter 2566, 2566R, or Letter 3219-N attached, or pink Form 3531 attached.

Note:

Do not route these returns to Statute.

ASFR – Austin, Brookhaven, or Fresno (route to return address on cover Letter or to campus shown in the IRM reference).

Note:

Do NOT detach Form 1040.

Refer to IRM 21.1.7.6.5, Automated Substitute for Return (ASFR), for routing instructions.
Form 1040/Form 1040A/Form 1040EZ/Form 1040NR Returns with Foreign or U.S. Possession Address AUSPC  
Form 1040 with Form 2555/Form 2555-EZ AUSPC  
Form 1040 with Form 8891 AUSPC  
Form 1040 series marked "KIA" KCSPC - Expedite transshipping
ATTN: KITA Coordinator for AM
 
Form 1040C AUSPC  
Form 1040ES Non-Remit Destroy  
Form 1040ES with correspondence attached Accounts Management  
Form 1040ES with a Name Change indication IMF Entity AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
Form 1040NR (Individual or SSN)

Note:

Refer to check box in upper right corner of the form.

AUSPC  
Form 1040NR (Estate and Trust)

Note:

Refer to check box in upper right corner of the form.

CSPC Stop 312
Form 1040NR Amended for Estate and Trust Cincinnati Accounts Management Stop 6111G Team C103
Form 1040NR-EZ AUSPC  
Form 1040NR-EZ Amended for Individuals Accounts Management  
Form 1040-PR AUSPC  
Form 1040-PR Amended Accounts Management  
Form 1040-SS AUSPC  
Form 1040-SS Amended Accounts Management  
Form 1040X See IRM 21.1.7.6.3  
Form 1040X Marked "Disaster" , "Hurricane" , "Storm" , Flood, FEMA, etc. See IRM 21.1.7.6.3  
Form 1040X with Foreign Address, or
Form 2555 , or
Carryback for Foreign Tax Credit, or
Dual Status
Accounts Management

Note:

Expedite all "Carrybacks" or "Net Operating Loss" ("NOL and identify them as expedites when routing to ICT/CIS" ).

 
Form 1040X marked "KITA" or "KIA" Transshipping to KCSPC.
ATTN: AM KITA Coordinator
 
Form 1040X - Box on Line 1 or Part II (Page 2) is checked indicating Net Loss Carryback, or box is not attached, but Form 1045 Schedule A-NOL or Schedule B-NOL Carryover is attached Accounts Management

Identify as Expedite when routing. Do not sort with other Form 1040X for routing to SP.
 
Form 1041 CSPC or OSPC  
Form 1041 with Form 1040-NR Attached Accounts Management  
Form 1041A OSPC  
Form 1041N OSPC  
Form 1041QFT CSPC (Domestic)
OSPC (International)
 
Form 1041T Accounts Management  
Form 1042 OSPC M/S 6054
Form 1042 Amended Accounts Management  
Form 1042-S OSPC M/S 4091
Form 1042-T OSPC M/S 4091
Form 1045 Accounts Management

Note:

If attached to a Form 1040 (or schedules) or Form 1041 or Election Statement indicating, "Filed pursuant to section 301.9100-2" , bring Form 1045 to front and keep package together. "Expedite all Forms 1045 to ICT/CIS and identify as an Expedite."

 
Form 1065 CSPC or OSPC  
Form 1065B OSPC  
Form 1065 (Publicly Traded Partnership) OSPC  
Form 1065 X (including any attached returns or schedules - keep package together) Accounts Management  
Form 1066 OSPC  
Form 1099 series (Copy B only) Accounts Management  
Form 1120 CSPC or OSPC  
Form 1120-C,
Form 1120-F,
Form 1120-FSC,
Form 1120-PC,
Form 1120-POL
OSPC  
Form 1120-H,
Form 1120-L,
Form 1120-ND,
Form 1120-REIT,
Form 1120-RIC,
Form 1120-S,
Form 1120-SF
CSPC or OSPC  
Form 1120-X Accounts Management  
Form 1120-F Amended or
Form 1120-FSC Amended
Accounts Management  
Form 1122 Accounts Management  
Form 1127 (except "Form 709" shown in Part I)

Note:

Do not mail any attached return or remit with Form 1127. Detach for processing. Send payment to RS-PCC to be processed and transship return to SP.

Technical Services Advisory Group Office (based on location of the Taxpayer-including International)
Attn: Advisory Group Manager. See Pub 4235, Collection Advisory Group Addresses, for complete Mailing Address
 
Form 1127
("Form 709" shown in Part I)
Cincinnati Compliance Services, Estate and Gift Tax Campus Operations Stop 824G
Form 1128 IMF/BMF/EO Entity
If SSN, IMF Entity; if EIN, BMF or Exempt Organization (EO) Entity.

Note:

Do not detach return from Form 1128.

IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
BMF Entity
CSPC - Stop 343
OSPC - M/S 6273
Form 1133 (DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE(FMS)) Refund Inquiry  
Form 1138 Accounts Management  
Form 1138 with Form 7004 CSPC or OSPC
Keep Form 7004 on top
 
Form 1139 Accounts Management

Note:

If Page 1 and 2 of Form 1120, Form 8271, Schedule D, Form 3800, Form 8308, or statements are attached, bring Form 1139 to front and keep package together.

 
Form 1310 Accounts Management  
Form 2032 BMF Entity CSPC - Stop 343
OSPC - M/S 6273
Form 2063 AUSPC Files  
Form 2159 CSCO  
Form 2290 & Form 2290SP (including Canadian & Mexican truckers) CSPC  
Form 2350 AUSPC  
Form 2350 with Attachments AUSPC Code & Edit  
Form 2439 Copy C & D Destroy  
Form 2439 Copy A and/or B Accounts Management  
Form 2553 BMF Entity CSPC - Stop 343
OSPC - M/S 6273
Form 2555/Form 2555 - EZ Accounts Management  
Form 2674 OSPC - Trust Fund M/S 5300
Form 2678 BMF Entity CSPC - Stop 343
OSPC - M/S 6273
Form 2688 Sort with Form 4868 SP
Form 2848 Route based on where taxpayer lives:
  1. AL, AR, CT, DC, DE, FL, GA, IL, IN, KY, LA, ME, MD, MA, MI, MS, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, or WV

  2. AK, AZ, CA, CO, HI, ID, IA, KS, MN, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WI, WY

  3. All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the U.S. Virgin Team Islands**, Puerto Rico (or if excluding income under Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563.


  1. Memphis - Stop 8423

  2. Ogden - M/S 6737

  3. Philadelphia - BLN 3-E08.123

Form 3115 See IRM 21.1.7.6.6  
Form 3177 CSCO  
Form 3213CG Without Payment Accounts Management  
Form 3449 Examination Brookhaven - Stop 634 Team 302
CSPC - Stop 8201G

Note:

In addition, it can be specifically addressed to the Main Building or to multiple PSP Coordinators.

Form 3465 Accounts Management  
Form 3491 Philadelphia BLN 5-P04.124
Form 3520
(1998 and subsequent)
OSPC Batching  
Form 3520
(1997 and Prior)
Route to OSPC with a Transmittal indicating "ALPHA " . M/S 6725
Form 3520 Amended OSPC M/S 6552
Form 3520A
(2000 and subsequent)
OSPC - Sort Original and Amended together  
Form 3520A
(1999 and Prior)
OSPC Route with a Transmittal indicating "ALPHA " M/S 6725
Form 3858 (DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE(FMS) Refund Inquiry  
Form 3870 Refer to "Reason" on Line 11. Route to appropriate area in the Campus to input the adjustment. (e.g. Accounts Management, CSCO, etc.)
Form 3911

Note:

If Form 8822/Form 8822-B for Address Change is attached leave the package together. Route both to Refund Inquiry.

Refund Inquiry Function - Sort IMF/BMF using Line 7 info and transship to appropriate campus of where they should have filed their tax return.  
Form 3949 Route to your local function based on the checked box on Line 9-14 on the second page.  
Form 3949-A

Note:

If an original return is attached, detach the return and route the return to Submission Processing.

FSPC Stop 31313
Form 4029 Philadelphia BLN 4-G08.151
Form 4089, Form 4089-B

Note:

Attach any other form or correspondence to the back.

Route according to the Symbols written in the box in the upper right corner.

Example:

When the symbols are CCSDM:BMF AUR 6663 or CCS:CCO:OGD:IRDM 6663, route to BMF AUR function in Ogden at Mail Stop 6663.

 
Form 4149 IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
Form 4159 Accounts Management  
Form 4180 OSPC - Trust Fund M/S 5300
Form 4219 OSPC - Trust Fund M/S 5300
Form 4361 Philadelphia BLN 4-G08.151
Form 4442 Use Line 4 and/or Line 5 to route to correct person/function  
Form 4461 CSPC FOB, Room 5106
Form 4461-A CSPC FOB, Room 5106
Form 4461-B CSPC FOB, Room 5106
Form 4466 CSPC or OSPC Accounting – Expedite  
Form 4506 /Form 4506-T/Form 4506T-EZ Submission Processing RAIVS Unit– "Expedite" Daily

Note:

Sort any requests (identified as "New Jersey/Hurricane Sandy") or written requests from any Disaster victims for tax returns/transcripts to the top and identify as "Expedite" when routing to RAIVS.

 
Form 4506/Form 4506-T/Form 4506T-EZ with Form 14039 Submission Processing RAIVS Unit  
Form 4506 with Subpoena (and possibly a remit) "Do not process check." Send overnight traceable mail Internal Revenue Service
Disclosure Scanning Operation
2980 Brandywine Road
Suite 209
Chamblee, GA 30341
Form 4506-A OSPC - EO RAIVS M./S 6734
Form 4563 AUSPC  
Form 4598 Accounts Management  
Form 4666A Accounts Management  
Form 4669 Accounts Management  
Form 4670 Accounts Management  
Form 4720 OSPC

Note:

If Form 990-T attached, do not detach.

 
Form 4759 Route to Mail Stop/Function shown in "IRS Return Address" section.

Note:

If unavailable, destroy as Classified Waste.

 
Form 4768 CSPC Code & Edit  
Form 4810 SC Exam Classification  
Form 4868 Submission Processing  
Form 4868 (Foreign Address or U.S. Possession), or
Box 8 is checked, or
Listing of Foreign Taxpayers, and
only if requesting an Extension of more than the normal 6 months
AUSPC  
Form 4868 with indication of Trust or Estate CSPC Batching, Stop 312
Form 4868with EIN and none of the characteristics shown above Route to SP IMF Batching function

Note:

Attach Form 3210.

Austin
Fresno
Kansas City
Form 4876A CSPC  
Form 4977 Accounts Management  
Form 5074 AUSPC  
Form 5213 Route per state address:

  1. CT, MA, ME, NH, NY, RI, VT

  2. KY, MI, NJ, OH, PA, WV

  3. DC, DE, FL, MD, NC, SC, VA

  4. IA, IL, IN, KS, MN, MO, ND, NE, SD, WI

  5. AR, AL, GA, LA, MS, OK, TN, TX

  6. AK, AZ, CO, HI, ID, MT, NM, NV, OR, UT, WA, WY

  7. CA

  8. International or U.S. Possession

IRS -PSP Program Manager
Attn: Return Coordinator
  1. Stop 41175
    25 New Sudbury Street
    Boston, MA 02203-0208

  2. Room 5236 E:PSP
    600 Arch Street
    Philadelphia, PA19106

  3. Stop 4010
    400 West Bay St.
    Jacksonville, FL 32202

  4. Stop 4040 STP 11th Flr
    30 E 7th St.
    St. Paul, MN 55101

  5. 4030 DAL
    1100 Commerce Street
    Dallas, TX 75242

  6. MS 4030 DEN
    1999 Broadway
    Denver, CO 80202-3025

  7. MS 1000
    300 N. Los Angeles Street
    Los Angeles, CA 90012

  8. SE:LM:IN:C:FR:PSP MA3-339A
    1111 Constitution Ave. NW
    Washington, DC 20224

Form 5227 OSPC  
Form 5300 CSPC Stop 31
Form 5307 CSPC Stop 31
Form 5309 (leave attached to Form 5300 ) CSPC Stop 31
Form 5310/Form 5310-A CSPC Stop 31
Form 5329 Accounts Management  
Form 5330 OSPC  
Form 5405 Loose Accounts Management  
Form 5452 Accounts Management  
Form 5466B BMF - OSPC
IMF - KCSPC
 
Form 5471 CSPC Stop 97
Form 5472 CSPC Stop 97
Form 5495 with
  1. Form 706 or Form 709

  2. Form 1040

  3. Form 1041

  1. CSPC Estate and Gift

  2. Exam Classification (IMF site)

  3. CSPC or OSPC Exam

  1. Stop 824G

  2. Stop 4107 AUSC
    Stop 82304 (Fresno)
    Stop P-3 4000 (KC)

  3. Stop 82G - CSPC
    M/S 4140 - OSPC

Form 5500-EZ OSPC  
Form 5500/Form 5500-SF (All Plan Years ) Employee Plan (EP) Entity OSPC - M/S 6273
Form 5511 Accounts Management  
Form 5558
- with or without Attachment
OSPC Code and Edit  
Form 5564 A/Form 5564 (SP) Exam  
Form 5578 OSPC  
Form 5604 ("loose" ) Ogden - 6020(b) Team M/S 5508
Form 5713 OSPC M/S 6112
Form 5735 OSPC  
Form 5768 OSPC  
Form 5792 CSCO  
Form 5884-C (including all amended returns and correspondence to the back) OSPC Internal Revenue Service
1973 North Rulon White Blvd
Ogden, UT 84404 MS 6750
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Form 5884-C (with original Form 941, Form 943, or Form 944 CSPC or OSPC
Batching
 
Form 6069 CSPC - Batching Stop 312
Form 6118 Accounts Management  
Form 6088 CSPC  
Form 6166 Philadelphia 3-G23.100
Form 6252 Accounts Management  
Form 6335 Accounts Management  
Form 6401 IMF Code and Edit  
Form 6458 AUSPC  
Form 6497 Ogden Exam Classification M/S 4140
Form 6513 BMF Submission Processing Code and Edit  
Form 6559/Form 6559A CAWR Unit Memphis - Stop 814
Philadelphia - BLN 4-G08.151
Form 6781 Accounts Management  
Form 7004 CSPC or OSPC  
Form 7004 with Form 1138
(Keep together and batch as Form 7004.)
CSPC or OSPC  
Form 7004
(Part II b Code is 15, or Foreign/U.S. Possession Address)
OSPC  
Form 8023 OSPC M/S 4912
Form 8027 CSPC  
Form 8038 OSPC  
Form 8038-B OSPC  
Form 8038-CP OSPC  
Form 8038-CP (Amended box checked) OSPC Expedite to M/S 7700
Form 8038G OSPC  
Form 8038GC OSPC  
Form 8038-R or Form 8038-R with Form 8038-T attached Ogden M/S 6552
Form 8038-T OSPC  
Form 8038-TC OSPC  
Form 8082 (keep amended Form 1065-B attached) Accounts Management  
Form 8109/Form 8109A AUSPC, KCSPC, CSPC, or OSPC  
Form 8157 Submission Processing RAIVS
(If with remit do not process payment send to SP.)
 
Form 8264 OSPC - Office of Tax Shelter Analysis (OTSA) M/S 4914
Form 8271 Accounts Management  
Form 8274 Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8275 Accounts Management  
Form 8281 OSPC

Note:

Keep both copies of Form 8281 with the package.

Files
Form 8282 OSPC M/S 4140
Form 8283 Accounts Management  
Form 8288 and Form 8288-A (Photocopies attached to Form W-7) AUSPC
OSPC (if all forms are originals)
ITIN Unit - AUSPC Stop 6090
FIRPTA Unit -OSPC
Form 8288, or Form 8288 with Form 8288-A attached (Copies A and B attached) OSPC M/S 4091
Form 8288 Amended OSPC - Code & Edit  
Correspondence regarding Form 8288 or FIRPTA Accounts Management  
Form 8288-A (loose) Accounts Management  
Form 8288 B Accounts Management OSPC - M/S 6731
Form 8302 Accounting  
Form 8308 Accounts Management  
Form 8316 Accounts Management  
Form 8328 OSPC  
Form 8329 BMF Entity OSPC - M/S 6273
Form 8330 BMF Entity OSPC - M/S 6273
Form 8379 (Loose) Accounts Management  
Form 8404 CSPC  
Form 8408 KCSPC Stop 5000
Form 8453 AUSPC e-Help  
Form 8453-B
Form 8453-C
Form 8453-EO
Form 8453-EMP
Form 8453-I
Form 8453-PE
Form 8453-S
OSPC e-Help M/S 1056
Form 8453-EX CSPC e-Help 2701
Form 8453-F OSPC M/S 6054
Form 8453X Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8519 ACS Support - CSPC, FSPC, KCSPC, or Philadelphia CSPC - Stop 813-G
FSPC - Stop 76100
KCSPC - Stop 4-P 5050
Philadelphia - Stop 4-Q26.132
Form 8546 Lost or Misplaced Taxpayer Checks
(Reason shown on Line 11)
Accounting - Dishonored Check File (DCF)
AUSPC - Stop 6274
CSPC - Stop 21
FSPC - Stop 37104
KCSPC - Stop 6261
OSPC - Stop 6250
Form 8546 Claims for bank charges due to an erroneous levy and DDIAs
(Reason shown on Line 11)
ACS Support:
CSPC - Stop 813-G
KCSPC - Stop 4-P 5050
Philadelphia - BLN 4-Q26.132
Form 8594 Accounts Management  
Form 8596/Form 8596A KCSPC IRP Unit Stop 6052
Form 8599 Accounts Management  
Form 8606 1040X Unit - see IRM 21.1.7.6.3  
Form 8609 & Form 8610 (Keep together) If "loose" and Part I and II are signed - route to Philadelphia.

Note:

If attached to a tax return - leave attached and route to SP for processing of the return.

IRS
2970 Market St
Mail Stop 4-E08.141
Philadelphia, PA 19104
Form 8612 CSPC  
Form 8613 CSPC  
Form 8621 Accounts Management  
Form 8621-A OSPC Deposit M/S 6059
Form 8633 AUSPC Stop 6380
Form 8655 OSPC M/S 6748
Form 8689"loose" Accounts Management  
Form 8693 Philadelphia BLN 4-E08.141
Form 8697
(Individual)
Philadelphia BLN 1-D08.113
Form 8697
(Business)
CSPC Stop 6111G, Team C103
Form 8703 OSPC M/S 6054
Form 8716 BMF Entity CSPC- Stop 343
OSPC - M/S 6273
Form 8717 CSPC  
Form 8718 CSPC  
Form 8725 CSPC  
Form 8752 CSPC or OSPC  
Form 8796 Disclosure  
Form 8802
  1. Transship Form, attachments, and payments to Citibank.

  2. If no payment, route package to Philadelphia.

  1. Citibank
    Attn: IRS Lockbox Operations
    500 White Clay Center Drive Bldg. 500
    Newark, DE 19711

  2. BLN 3-G23.100.

Form 8804 (Original or Amended) OSPC -Sort and Batch Original and Amended together for Code & Edit. M/S 4091
Form 8804-C (or Certificate of Reduction Under IRC 1.1446-6) or Form 8813 with Section 1446 Payment voucher (no remit) attached to Form 8804-C Philadelphia BLN 4-E08.142
Form 8805 (Original or Amended), or
Form 8805 - Copy A & D
(no Form 8804 attached
OSPC - Code and Edit M/S 4091
Form 8805 - Copy B & C
(no Form 8804 attached)
Accounts Management  
Form 8811 OSPC Files Stop 6722
Form 8813 with Remit OSPC M/S 6059
Form 8813 (with No Remit or no correspondence or no Form 8804-C attached)   Destroy as Classified Waste
Form 8819 OSPC  
Form 8821 Route per state, see state routing per Form 2848 in this table. MIRSC - Stop 8423
OSPC - M/S 6737
PIRSC - BLN 3-E08.123
Form 8821-A Criminal Investigation
Route per state address:
  1. AK, AR, AZ, CA, CO, FL, HI, IA, ID, KS, LA, MN, MO, MT, ND, NE, NM, NV, OK, OR, SD, TX, UT, WA, WY

  2. AL, CT, DE, GA, IL, IN, KY, MA, MD, ME, MI, MS, NC, NH, NJ, NY, OH, PA, RI, SC, TN, VA, VT, WI, WV,

AUSPC and CSPC at the addresses listed below:
  1. Internal Revenue Center Criminal Investigation
    3651 South I-H 35 Stop 9002
    AUSC Austin, TX 78741

  2. Internal Revenue Center Criminal Investigation
    201 West Rivercenter Blvd. Stop 83-G Covington, KY 41011

Form 8822 IMF or BMF Entity

Note:

If Box 2 is checked in Part 1 for Gift, Estate, or Generation Skipping Transfer Tax, route to CSPC.

IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
BMF Entity
CSPC - Stop 343
Form 8822-B BMF Entity
EP/EO entities. route to OSPC.

CSPC - Stop 343
OSPC - M/S 6273
Form 8822, or Form 8822-Bwith a Foreign or US Possession Address Change BMF Entity OSPC - M/S 6273
Form 8823 Philadelphia – Exam Classification BLN 4-E08.141
Form 8832 BMF Entity CSPC - Stop 343
OSPC - M/S 6273
Form 8833"loose" Accounts Management  
Form 8840 AUSPC Rejects  
Form 8842 CSPC  
Form 8843 AUSPC Rejects  
Form 8849 CSPC-send daily "Express" mail with Form 3210 listing EIN's. Stop 5701G
Form 8854 Philadelphia - Exam Operation BLN 4-E08.141
Form 8855 BMF Entity CSPC - Stop 343
OSPC - M/S 6273
Form 8857 CSPC Stop 840F
Form 8858 Account Management  
Form 8862 1040X Unit
See IRM 21.1.7.6.3 for additional information.
 
Form 8865 Accounts Management  
Form 8866 (Individual) Accounts Management  
Form 8866 (All Others) Cincinnati Stop 511G
Form 8867 IMF Rejects  
Form 8868 OSPC  
Form 8869 BMF Entity CSPC - Stop 343
OSPC - M/S 6273
Form 8870 OSPC M/S 1112
Form 8871 Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8872 Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8876 CSPC Stop 21 ACO
Form 8878 AUSPC - EFU Help Desk Stop 6380
Form 8879 Destroy as Classified Waste  
Form 8879-B,
Form 8879-C,
Form 8879-F,
Form 8879-I, Form 8879-EO,
Form 8879-PE
Form 8879-S
OSPC - EFU Help Desk M/S 1056
Form 8879 EX CSPC - EFU Help Desk Stop 2701
Form 8885 Accounts Management  
Form 8886 OSPC M/S 4915
Form 8886-T BMF Entity OSPC - M/S 6273
Form 8891 Accounts Management  
Form 8892 CSPC  
Form 8893 Ogden TEFRA M/S 4510
Form 8894 Ogden TEFRA M/S 4510
Form 8898 Philadelphia BLN 4-E08.141
Form 8899 OSPC M/S 1112
Form 8903 Accounts Management  
Form 8913 Accounts Management  
Form 8918 OSPC Office of Tax Shelter Analysis (OTSA) OSPC - M/S 4916
Form 8921 Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8922 Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8924 CSPC  
Form 8925 Accounts Management  
Form 8928 CSPC  
Form 8937 OSPC Files, M/S 6722

Note:

Write "Store in Alpha Files" in the "Remarks" section of Form 3210.

Form 8938
(With or W/O Correspondence)
Accounts Management

Note:

attached to Form 1040X, route to 1040X unit in SP

See IRM 21.1.7.6.3 for additional information.
Form 8939 CSPC Estate and Gift (E&G) Stop 824G
Form 8939 with Amended Return (keep together) Accounts Management  
Form 8940 - Do not detach anything. CSPC Stop 31
Form 8942 CSPC Stop 5701 G
Form 8944 Andover e-Help Stop 983
Form 8945 /Form 8946 Transship Daily to Iowa See Mailing Address for Form W-12
Form 8947 OSPC Office of Tax Shelter M/S 4916
Form 8948 IRS
6717 Shawnee Mission Pkwy
Overland Park, KS 66202-9822
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
 
Form 8950, Form 8951 CSPC

Note:

Keep remit attached to form(s) and mail to EP Voluntary Correction Program.

Stop 31
Form 8952 (no payment) OSPC (GECU) M/S 7700
Form 8952(with payment) OSPC
On a separate Form 3210
Stop 7700
Form 8955-SSA OSPC M/S 6054
Form 8957 AUSPC Stop 6099 AUSC FATCA
Form 8963 OSPC - Office of Tax Shelter Analysis M/S 4916
Form 9143 with return AUSPC Batching Stop 6054
Form 9155 Submission Processing Accounting Branch  
Form 9465 CSCO  
Form 9465 with a Form 656 COIC  
Form 9549

Note:

Leave Letter 718 (SC) attached.

Exam  
Form 12153 ACS Support - CDP Unit

Note:

Always date stamp upon receipt, even if originally date stamped by another IRS office.

CSPC - Stop 814-G
FSPC - Stop 76100
KCSPC - Stop P-4 5050
Philadelphia - BLN 4-Q26.132
Form 12256 ACS Support - CDP Unit CSPC - Stop 814-G
FSPC - Stop 76100
KCSPC - Stop 4-P 5050
Philadelphia - BLN 4-Q26.132
Form 12277 Collection Advisory Group See Pub 4235 for addresses.
Form 12483 Accounts Management  
Form 12507 CSPC Stop 840F
Form 12508 CSPC Stop 840F
Form 12509 CSPC Stop 840F
Form 12518 (should be attached to Letter 2566 (SC/CG)) If a tax return is attached, route the package to Fresno, Austin, or Brookhaven (Attn: ASFR). If no return attached, destroy.  
Form 13551 AUSPC Stop 6380
Form 13683

Note:

If attached to Letter 950-C or Letter 950-D, attach form to back.

Exam  
Form 13711 Collection or Appeals  
Form 13798 - with Letter 2700 attached
Form 13798 - without Letter 2700 attached
If Letter is attached, move the form to the top. Designated Agent identified on letter, and if no letter:
OSPC - TEFRA - Stop 4510
Brookhaven TEFRA - Stop 630
Form 13798L - with Letter 2700L attached
Form 13798L - without Letter 2700L attached

If Letter is attached, move the Form to the top.
Designated Agent identified on letter, and if no letter:
OSPC - TEFRA - M/S 4510
Brookhaven TEFRA - Stop 630
Form 13844 KCSPC - ACS Support Stop 5050
Form 14039 (loose)
any Correspondence (White Mail) regarding "ID Theft" or "stolen identity"
"Expedite" to Accounts Management

Exception:

If the form or correspondence is specifically addressed to another function or Mail Stop, route to that function.

 
Form 14039 (attached to a CP or letter) Leave Form 14039 attached to the back. "Expedite" the package to the function who originated the correspondence.  
Form 14157 If received "loose"

Note:

If attached to a return, leave attached and route to SP for processing.

IRS
Attn: Return Preparer Office
401 W Peachtree Street NW
Mail Stop 421-D
Atlanta, GA 30308
Form 14157-A If received "loose" , or attached to a Form 14157 route to Memphis. Memphis Stop 58
Form 14402 OSPC - Friv Filer M/S 4450
Form 14413 AUSPC ITIN Batching
Form 14415 AUSPC ITIN Batching
Form 14420
Form 14431
Exam BSC - Stop 613
CSPC - Stop 8201G
MSC - Stop 8223
Information Returns Program (IRP) Documents –
Form 1096
Form 1097-BTC
Form 1098 Series
Form 1099-A
Form 1099-B
Form 1099-C
Form 1099-CAP
Form 1099-DIV
Form 1099-G
Form 1099-H
Form 1099-K
Form 1099-INT
Form 1099-LTC
Form 1099-MISC
Form 1099-OID
Form 1099-PATR
Form 1099-Q
Form 1099-R
Form 1099-S
Form 1099-SA
Form W-2G
Form 3921
Form 3922
Form 5498
Form 5498-ESA
Form 5498-SA
AUSPC or KCSPC

Exception:

If "loose" Form 1097, Form 1098, Form 1099, Form 3921, Form 3922 and Form 5498 series (or "singles" ) are received that appear to come from the recipient, forward to Accounts Management. If appears it came from the payor, then route to one of the SP IRP units to be processed.

Forward to AUSPC - Stop 6153:
Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia
Forward to KCSPC - Stop 6052:
Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming
Form 1098-MA AUSPC Stop 6728
"Protective Claim for Refund" indicated on any return Accounts Management  
Form SF-1152, Form SF-2823, Form SF-3102 IRS OPF Consolidation Site
440 Space Center Drive
Lee’s Summit, MO 64064
 
Form SF 2808 US Office of Personnel Management
Retirement Operations Center
PO Box 45 Boyers, PA 16017-0045
 
Form SF-2809
SF-Form 2817
OSPC M/S 1508
Form SS-4 BMF Accounts Management Cincinnati Account Management EIN Operation - Stop 532G
Form SS-8 Brookhaven Stop 631
Form SS-16 Exempt Organization (EO) Entity OSPC - M/S 6273
Form TSP-1 Philadelphia M/S 5721
Form TSP-3 TSP Service Office
PO Box 385021
Birmingham, AL 35238
 
Form W-2 Copy A If using the USPS:
SSA
Wilkes-Barre Data Operation Center
Wilkes-Barre, PA 18769

If using UPS:
SSA
Wilkes-Barre Data Operation Center
ATTN: W-2 Process
1150 E. Mountain Rd.
Wilkes-Barre, PA 18702-7997
 
Form W-2 Copy B Detached from return & cannot be associated back with return. Accounts Management  
Form W-2 Copy B received from taxpayers-Attach envelope. Accounts Management  
Form W-2 Copy C Accounts Management  
Form W-2/Form W-2C/Form W-2P-Form SSA 7000 Accounts Management  
Form W-3 Social Security Administration
Wilkes-Barre Data Operation Center
Wilkes-Barre, PA 18769
 
Form W-2C /Form W-3c from SSA Return to SSA W/note: "Do not send to the IRS."  
Form W-2C/Form W-3C from the taxpayer Payers submitting for filing SSA Data Operations Center
ATTN: W-2C process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
 
Form W-2/Form W-2G/Form W-8 See IRM 3.10.8  
Form W-4 See IRM 21.1.7.6.7 for additional information.  
Form W-4P Destroy as Classified Waste, if no correspondence attached.  
Form W-4V Destroy as Classified Waste, if no correspondence attached.  
Employers Form W-4 Listing (No W-4s attached) Destroy as classified waste.  
Form W-7/Form W-7 (SP) Transship Daily (Overnight Mail) Form, Return, and all supporting documentation to:

Note:

Place original documents in an envelope to protect them and attach the envelope securely to the back of the application with a binder clip or staple the envelope only if you can ensure the documents are not damaged..

IRS
3651 S. I H 35
Stop 6090 AUSC
Austin, TX 78741
Form W-7/ Form 8288/Form 8288-A   Route package to AUSPC ITIN, Stop 6090.

Note:

Place original documents in an envelope to protect them and attach the envelope securely to the back of the application with a binder clip or staple the envelope only if you can ensure the documents are not damaged.

Form W-7A Transship Daily (Overnight Mail) Form and all supporting documentation to: IRS
3651 S. I H 35
Austin, TX 78741
Form W-7P Transship Daily (Overnight Mail) Form and all supporting documentation (including checks) to: IRS Tax Pro PTIN Processing Center
104 Brookeridge Drive
Suite 5000
Waterloo, IA 50702-5702
Form W-8 w/Correspondence Accounts Management  
Form W-9 Destroy as Classified Waste, if no correspondence attached.  
Form W-10 Destroy as Classified Waste, if no correspondence attached.  
Form W-12 Transship Daily (Overnight Mail) Form and all supporting documentation (including checks) to: IRS Tax Pro PTIN Processing Center
104 Brookeridge Drive
Suite 5000
Waterloo, IA 50702-5702

If forms, notices, or correspondence are worked by Accounts Management, route to the local Image Control Team (ICT) to be scanned. Correspondence Imaging System (CIS) will route the work electronically to the correct Account Management site with the exception of Form SS-4. They must be mailed to Cincinnati Accounts Management EIN Operation Stop 532G.

Exhibit 21.1.7-18 
Miscellaneous Documents/Forms/Correspondence - Routing Guide

Campus Support will also receive numerous pieces of correspondence that require some research to determine the proper routing. Some Election Statements, "White Mail" , applications, etc. may not have a specific Form or Document Number identified on them, but will need to look for "key words" to help you route to the correct function. A list of some of these items are listed below. Refer to your Lead, or follow local procedure when unsure of disposition.

MISCELLANEOUS DOCUMENT/FORM/CORRESPONDENCE ROUTE TO: ADDRESS OR MAIL STOP #
"ASFR" (the literal edited in the top margin of the return; acronym for Automated Substitute for Return) tax return
Do not transship to SP.
CSCO Austin - 5501 AUSC
BSC - Stop 661
Fresno - Stop 81208
Applications for IRS collections of Child Support payments ( Certified by the Area Director of the Office of Child Support Enforcement) CSPC NMF Accounting
BMF returns with Foreign or US Possession Address OSPC M/S 6054
BMF Foreign Adjustment request - Foreign tax return/income from a foreign source OSPC M/S 6552
CDs/DVDs Return to Taxpayer Use Return Address from envelope
Correspondence - Miscellaneous or "White Mail " (term used for taxpayer initiated correspondence) Accounts Management  
Correspondence with key words - "Congressional" or "I'm writing my Congress person" or "I've already written my Congress person" Accounts Management

Note:

If it's a letter from a member of the Senate or House of Representatives on their letterhead, give to your manager to expedite routing to proper person. If the "key word" is on a letter from a taxpayer, Accounts Management will determine if it meets Taxpayer Advocate (TAS) criteria. Do not automatically route to TAS.

 
Correspondence with key words - "Disaster" , "Hurricane" , "Storm" , "FEMA " , etc. Expedite Routing to the Appropriate Function  
Correspondence Request for Form 4868 (IMF) extension with attached list(s) of Foreign Taxpayers IMF Entity AUSPC - Stop 6182
Correspondence request for extension of "foreclosure property" grace period pursuant to IRC § 856(e) by a real estate investment trust (REIT) (Form 1120-REIT) Accounts Management  
Correspondence request for extension of "foreclosure property" grace period pursuant to IRC § 856(e) by a real estate mortgage investment conduit (REMIC) (Form 1066) Accounts Management  
Correspondence citing Regulations 1.1502-76(c) which explains why they should not be assessed Late filing and/or late paying penalties Accounts Management  
Correspondence mention the Effect of Dissolution of Common Parent under Regulations 1.1502-76 Large Business and Industry OSPC, M/S 4912
Correspondence from Taxpayer inquiring about their Refund check or amount received Accounts Management  
Correspondence from a taxpayer regarding their Identify Theft ("White Mail" , meaning no IRS notice-if written on a notice, route the notice to the proper function) Accounts Management  
Requests for Taxpayer Information under the Privacy Act/FOIA (Freedom of Information) /Ex Parte or Subpoena Requests Disclosure

Note:

If there are questions about the mail piece and if it should be routed to Disclosure, call the Disclosure Help Desk,

Internal Revenue Service
Disclosure Scanning Operation
2980 Brandywine Road
Suite 209
Chamblee, GA 30341
Subpoena with Form 4506and a check Do not deposit check. Send overnight traceable mail. Internal Revenue Service
Disclosure Scanning Operation

2980 Brandywine Road
Suite 209
Chamblee, GA 30341
Employee Wage Levy/Levies/Garnishments Wage levy or garnishments correspondence, or Correspondence from a company stating they have funds available to us and if not recovered, will go to the State (may be addressed to one of the ACS P.O. boxes). Route to your local ACS Support function
Employee Plan (EP) (generally Form 5500) or Exempt Organization (EO) (generally Form 990 series) Letter Rulings, Opinion Letters, Administrative Scrutiny Determination Letters (re: Form 5500) I.R.S.
P.O. Box 27063
McPherson Station
Washington, DC 20038
 
Foreign IRP Documents (e.g. Form 1099) AUSPC or KCSPC AUSPC - Stop 6153
KCSPC - Stop 6052
Form CT-1 and Form 94X series returns marked "Amended" , "Corrected" , or "Revised" Accounts Management  
Form 1040 - Loose Schedule H IMF Campus - Batch with Form 1040  
Form 5500 - Loose Schedules A/C/ D/E/F/G/H/I/R & T
Destroy as "Classified Waste"
 
Form 5500 - Schedule SSA OSPC M/S 6054
Form 5500 Postcard (received from Vendor) Employee Plans (EP) Entity OSPC - M/S 6273
SSA "reconciliation letters"
SSA-L-93-SM/SSA-L 94-SM
that need handling or responses by SSA
Social Security Administration Social Security Administration
Division of Business Services
Attn: RECON BRANCH
4-E-20 North Block Metro West Building
300 N. Greene St.
Baltimore, MD 21290-0300
SSA "reconciliation questionnaires"
SSA-95-SM/SSA-97-SM
that you determine requires handling or responses by SSA
Social Security Administration Social Security Administration
Division of Business Services
Attn: RECON BRANCH
4-E-20 North Block Metro West Building
300 N. Greene St.
Baltimore, MD 21290-0300
IMF Returns with Foreign or U.S. Possession Address AUSPC  
Informant Letters FSPC Stop C 2003
Information Returns (IRP) Documents AUSPC & KCSPC See Exhibit 21.1.7-17 for a list of the applicable States.
AUSC - Stop 6153
KCSC - Stop 6052
"KITA/KIA" – IMF Form 1040, Form 1040X, or Form 4868 KCSPC – Expedite shipping with Tracking Number ATTN: KITA Coordinator for AM
LM-2/LM-3 (EO related Form)
Dept. of Labor, Office of Labor Management Standards
200 Constitution Ave. Room N 5616
Washington, DC 20210
 
Misdirected/Mis-sent mail (opened in error ) Insert date stamped Notice 1256 in envelope and return to the carrier.  
OCSE-20 (Dept. of Health & Human Services) Accounting Branch  
PBGC Form 1 PBGC
P.O. Box 64886
Baltimore, MD 21264-4880
 
PS-1510 Accounts Management  
"RD" (Return Delinquency) tax return

Note:

If "RD" (the literal edited in the top margin) is circled, continue processing.

CSCO IMF -
Austin - Stop 5501 AUSC
Fresno - Stop 81208
BMF -
BSC - Stop 661
MSC - Stop 81
PSC - BLN 4-N31.142
RCMW 501-1 (Illinois Land and Trust Form) - (loose) Destroy  
RCMW 501-1 attached to Form 56 (Keep together.) BMF Entity CSPC - Stop 343
OSPC - M/S 6273
Form 53 R.O. Report CSCO  
Request for Installment Agreement,
Form 9465
Form 433 Series, or
Form 2159
CSCO  
Request for Tax Forms National Distribution Center
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Forward Taxpayer's request for tax forms weekly, at a minimum.
"Section 108(i) Election" If attached to a tax return, or literal written in the top margin, continue processing.  
Security Agreement relating to foreign real estate IRS A/C International
950 L'Enfant Plaza SW
Washington DC 20024
Attn: IN:C:CQ:SPS 6039(c)
 
Special Enrollment Exam IRS
P.O. Box 8584
Dallas, TX 75285
 
TD F 90-22.1
If Report of Foreign Bank & Financial Accounts User Fees is attached to a tax return, detach the return for processing. Mail the Form only.
U. S. Department of the Treasury
P.O. Box 32621
Detroit, MI 48232-0621
 
U.S. Bankruptcy Court Papers (Chapter 7 & 13) Philadelphia 5-Q30.133
"VCAP" (Voluntary Compliance on Alien Program) on Return or Correspondence TE/GE Area Office  
Form W-9 If correspondence attached that requires a response, route to ICT; otherwise, destroy.  
Form 211 Whistleblower Office
1111 Constitution Ave., NW
Washington, DC 20224
Attn: SE: WO
 
Form 390 Government of American Samoa
Pago Pago
American Samoa 96799
 
Form 872 CSCO  
Form 2504-S Exam  
Form 4422 Area Office shown below Entity section See Pub 4235, Collection Advisory Group Addresses, for complete Mailing Address
Form 5305 Return to sender. Follow local procedures to research address, if no return address on envelope for the Form 5305 series.  
Form 5305A/Form 5305-E Return to sender  
Form 5305 SEP Return to sender. Follow local procedures to research for address, if no return address on envelope for the Form 5305 series. If none found, destroy.  
Form 5306-A I.R.S.
Attn: EP Opinion/Advisory Letter
P.O. Box 27063, McPherson Station
Washington, DC 20038
 
Form 5308 IRS
Commissioner, TE/GE
Attn: SE:T:EP:RA
P.O. Box 27063 McPherson Station
Washington, DC 20038
 
Form 8210 IRP Civil Penalty Function Philadelphia, BLN 4-G08.151
Form 8233   Philadelphia, BLN 3-E08.123
Form 8300 Detroit Computing Center
PO Box 32621
Detroit, MI 48232
 
Form 8508 MCC
Attn: Information Reporting Program
240 Murall Dr.
Kearneysville, WV 25430
 
Form 8725 CSPC  
Form 8809 Enterprise Computing Center- Martinsburg
Information Reporting Program, Attn: Extension of Time Coordinator
240 Murall Dr.
Kearneysville, WV 25430
 
Form 8850 If any correspondence attached that requires a response, route to ICT; otherwise, destroy.  
Form 8875 BMF Entity OSPC - M/S 6273
Form 9325 If any correspondence attached that requires a response, route to ICT; otherwise, destroy.  
Form 9779 EFTPS Enrollment Processing Center
P.O. Box 173788
Denver, Colorado 80217-3788
 
Form 9783 EFTPS Enrollment Processing Center
P.O. Box 173788
Denver, Colorado 80217-3788
 
Form 9787 EFTPS Enrollment processing Center
P.O. Box 173788
Denver, Colorado 80217-3788
 
Form 9789 EFTPS Enrollment Processing Center
P.O. Box 173788
Denver, Colorado 80217-3788
 
Form 13614-C If any correspondence attached that requires a response, route to ICT; otherwise, destroy.  
Form 13614-NR If any correspondence attached that requires a response, route to ICT; otherwise, destroy.  

Exhibit 21.1.7-19 
Examination Technical Services

If a Form 921, Consent to Extend the Time to Assess Income Tax, is received in a Campus and needs the "INTERNAL REVENUE SERVICE SIGNATURE AND TITLE" completed or there is any reference to Rev. Proc. 92-99, route it to the designated office using the chart below. If you are sending anything related to Rev. Proc. 92-99 (i.e. "Request to Use the Alternative Cost Method as Provided by Rev. Proc. 92-29" , "Annual Statement on the Alternative Cost Method as Provided by Rev. Proc. 92-29" , Form 921, Form 921-I, or Form 921-P), note in the body of the Form 3210"Documents for Rev. Proc. 92-99 case" .

District State IRS Mailing Address Responsible Agent
North Atlantic NY 15 New Sudbury St.
Mail Stop 41100
Boston, MA 02203-0002
≡ ≡ ≡ ≡ ≡ ≡
North Atlantic CT, MA, ME, NH, RI, VT 135 High St.
Hartford, CT 06103-1125
≡ ≡ ≡ ≡ ≡ ≡ ≡
Central PA, NJ, OH, WV, KY, MI 600 Arch Street, Room 5202
Philadelphia, PA 19106
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
South Atlantic MD, DE, DC, NC, SC, VA, FL, International 31 Hopkins Plaza
Baltimore, MD 21201-2825
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Midwest Area WI 211 West Wisconsin Avenue
Attn: MS4020MIL:Wsk
Milwaukee, WI 53202
≡ ≡ ≡ ≡ ≡ ≡ ≡
Midwest Area IN, IL, IA, KS, ND, SD, NE, MN, MO 575 N. Pennsylvania Street
Stop SB 462
Indianapolis, IN 46204
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Gulf States GA, TN 401 W. Peachtree St.
Atlanta, GA 30308-3510
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Gulf States TX, AL, OK, MS, LA, AR 1555 Poydras St.
New Orleans, LA 70112-3701
≡ ≡ ≡ ≡ ≡
Western AZ, NV 300 West Congress Tucson, AZ 85701-1371 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Western CO, MT, UT, WY, NM 1999 Broadway
Denver, CO 80202-3025
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
California CA 24000 Avila Road
Attn: MS 5920, Technical Coordinator
Laguna Niguel, CA 92677
≡ ≡ ≡ ≡ ≡ ≡ ≡

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