21.2.4  Master File Accounts Maintenance

Manual Transmittal

September 17, 2013

Purpose

(1) This transmits revised IRM 21.2.4, Systems and Research Programs - Master File Accounts Maintenance.

Material Changes

(1) Various editorial changes.

(2) IRM 21.2.4.3.1 - Updated Taxpayer Advocate referral criteria.

(3) IRM 21.2.4.3.2 - Updated multiple control procedures.

(4) IRM 21.2.4.3.2 - Revised section format.

(5) IRM 21.2.4.3.2 - Added IRM 21.5.6.4.43 V- freeze reference.

(6) IRM 21.2.4.3.3 (4) - Added IRM 20.1.1 Civil Penalty reference.

(7) IRM 21.2.4.3.4.3 - Added IRM 21.2.4.3 reference for AMRH procedures.

(8) IRM 21.2.4.3.5 - Added IRM 21.1.3.2.3 and .IRM 21.1.3.2.4 taxpayer authentication references.

(9) IRM 21.2.4.3.7 - Updated title name.

(10) IRM 21.2.4.3.7 - Updated routing procedures for transcripts with IMF international criteria.

(11) IRM 21.2.4.3.7 - Updated procedures for transferring transcripts meeting international criteria.

(12) IRM 21.2.4.3.7 - Added IRM 21.8.1.1.1 international campus consolidation reference.

(13) IRM 21.2.4.3.9 - Added IRM 21.5.3.4.7 for processing amended returns with Exam involvement.

(14) IRM 21.2.4.3.10 - Added IRM 3.17.5.5.4 XSF/URF reference.

(15) IRM 21.2.4.3.10.1 - Removed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ tolerance for using enhanced procedures for taxpayer contact prior to moving credit to Excess Collections.

(16) IRM 21.2.4.3.17 - Added references to IRM 21.6.1.4, IRM 5.1.24.4.4, IRM 5.19.2.5.4.5, IRM 5.19.2.5.5.4 for liability determinations.

(17) IRM 21.2.4.3.18 - Updated IDRS number range for open IVO and QRPA control bases.

(18) IRM 21.2.4.3.18 - Added description of IVO AM01 (-R freeze) and AM17 (P- freeze) transcripts.

(19) IRM 21.2.4.3.18 - Added procedures for open IDT controls and the IVO GII control tool for IVO related transcripts.

(20) IRM 21.2.4.3.18 - Updated procedures for -A freeze IVO related transcripts.

(21) IRM 21.2.4.3.18 - Updated AMTAP references to Integrity & Verification Operation (IVO).

(22) IRM 21.2.4.3.18 - Added SERP Alert 110552 search information for prisoner initiative cases.

(23) IRM 21.2.4.3.19 - New section added for transcripts with IDT involvement. (All subsequent IRM sections were renumbered)

(24) IRM 21.2.4.3.20 - Updated procedures for moving credit to Excess Collections.

(25) IRM 21.2.4.3.22 - Updated procedures for BMF 6020(b) with TC 421 with DISP-CD>35.

(26) IRM 21.2.4.3.24 - Added IRM 3.13.12.6.29.7 and 3.13.12.6.29.11 Employment Code T and G references.

(27) IRM 21.2.4.3.29 - Updated OVDP payment identifiers.

(28) IRM 21.2.4.3.29 - Added IRM 3.8.45.30 OVDP reference.

(29) IRM 21.2.4.3.30 - New section added for transcripts with IRSNs (All subsequent IRM sections were renumbered).

(30) IRM 21.2.4.3.30 - Added CC TRDBV reference for electronically filed IRSN returns.

(31) IRM 21.2.4.3.32 - Added IVO AM01 (-R freeze) reference.

(32) IRM 21.2.4.3.34 - Added IRM 21.5.11.17.2 - reference for amended returns with no original posted.

(33) IRM 21.2.4.3.36.1 - Added procedures for DMFC FRAUDCASE and GATT/prisoner return issues.

(34) IRM 21.2.4.3.36.1 (4)e - Removed TC 30X adjustment cases with disposal code 12 as a non-Exam referral.

(35) IRM 21.2.4.3.36.1 (4)e - Re-added disposal code 12 as a non-Exam referral.

(36) IRM 21.2.4.3.39.1 - Added procedures for BMF for when the taxpayer is liable to file a return.

(37) IRM 21.2.4.3.40.1 - Updated procedures for moving credit to Excess Collections.

(38) IRM 21.2.4.3.40.1 - Updated IDRS referral number.

(39) IRM 21.2.4.3.40.1 (1) - Revised opening paragraph for allowing TC 806 withholding.

(40) IRM 21.2.4.3.40.1 - Swithched (7) and (8) order.

(41) IRM 21.2.4.3.40.2 - Updated DUPTIN routing procedures.

(42) IRM 21.2.4.3.40.2 - Updated DUPTIN procedures.

(43) IRM 21.2.4.3.40.2 - Updated mail drop for DUP-TIN international transcripts.

(44) IRM 21.2.4.3.40.2 - Updated IDRS non-referral number.

(45) IRM 21.2.4.3.40.3 - Updated procedures for moving credit to Excess Collections.

(46) IRM 21.2.4.3.41 (5) - Updated procedures for payment research.

(47) IRM 21.2.4.3.41 (8) - Added note for CADE2 CC NOREF "P" .

(48) IRM 21.2.4.3.42 - Removed procedures for TC 740 or TC 841 with doc code 45.

(49) IRM 21.2.4.3.52.1 - Clarified procedures for use of Priority Code 8.

(50) IRM 21.2.4.3.53.1 (6) - Added note for FTD coupon program decommission date.

(51) IRM 21.2.4.3.54 - Added IVO AM17 (P- freeze) reference.

(52) IRM 21.2.4.3.59.1 - Added information to input TC 290 (other than PC 5, 6, 7).

(53) IRM 21.2.4.3.59.1 - Updated procedures for moving credit to Excess Collections.

(54) IRM 21.2.4.3.59.1 (6) - Updated procedures for taxpayer contact for AMRH22 transcripts.

(55) IRM 21.2.4.3.59.2 - Added information to input TC 29X (other than PC 5, 6, 7).

(56) IRM 21.2.4-3 - Added description of IVO AM01 (-R freeze) and AM17 (P- freeze) transcripts.

(57) IRM 21.2.4-3 - Updated criteria for AMRH25 and AMRH27.

Effect on Other Documents

IRM 21.2.4, Systems and Research Programs - Master File Accounts Maintenance, dated 09-07-12 is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs) - 12U1684, 12U1867, 13U0023, 13U0641, 13U0761, 13U1062, and 13U1373.

Audience

All employees who work Accounts Maintenance transcripts.

Effective Date

(10-01-2013)

Ivy S. McChesney
Director, Accounts Management
Wage and Investment Division

21.2.4.1  (01-11-2008)
Accounts Maintenance Overview

  1. Accounts Maintenance Research (AMRH) is general account research and resolution of unresolved accounts. AMRH identifies Service areas where items do not process through the system correctly or completely.

  2. This section provides instructions to correct problem modules so they can move to the retention register.

    • Most of these modules remain on the Individual Master File (IMF) or Business Master File (BMF).

    • AMnn, STAT and AM-X transcripts (IMF and BMF) identify unresolved accounts after a certain length of time. See Exhibit 21.2.4-2 AMRH Freeze Table IRAF, Exhibit 21.2.4-3 AMRH Freeze Table IMF/BMF, for specific transcript extraction criteria.

  3. This section provides guidance for controlling and resolving frozen and unsettled conditions on the Master Files.

21.2.4.1.1  (01-11-2008)
Accounts Maintenance Mission and Guidelines

  1. The overall mission of the Account Maintenance (AMRH) program is to:

    • Identify unresolved accounts on the Master Files and produce AMRH transcripts for resolution.

    • Provide feedback to areas (and Quality Assurance) whose actions caused the unresolved conditions.

    • Inform Headquarters of systemic or procedural deficiencies.

    • Coordinate all open controls with the appropriate functions.

  2. The overall guidelines of the AMRH program are to:

    • Review and resolve all freezes or conditions that result in either an AMRH or DIAG-Q transcript.

    • Maintain adequate staffing for timely resolution of transcripts.

    • Work with the Statute team to minimize barred assessments.

21.2.4.2  (01-11-2008)
Accounts Maintenance Inventory

  1. This section discusses inventory for Account Maintenance. See IRM 25.6, Statute of Limitations, for detailed information on statute of limitations.

    Note:

    If the Assessment Statute Expiration Date (ASED) is within 180 days for AMRH transcript cases (90 days for non-transcript) and corrective action may require a tax assessment, route the case to Statute.

21.2.4.2.1  (02-18-2009)
Computer Output

  1. The Accounts Management System (AMS) electronically delivers Accounts Maintenance (AMRH) transcripts on a weekly or monthly basis replacing the printed paper forms. The data is extracted and sorted by a computer program and cases are loaded into AMS as inventory items. AMS will automatically assign inventory cases to employees based on their skill codes and the number of cases in inventory. The AMRH manager, lead or clerk may also manually assign transcript inventory to employees in their unit.

  2. AMS relays the information to the Integrated Data Retrieval System (IDRS) to establish control bases. See Document 6209, Section 14.9, Integrated Data Retrieval System (IDRS), Category Codes, for valid category codes.

    Note:

    If a control base is not established on IDRS, open a control base using Command Code ACTON.

  3. Assigned and unassigned cases reside on AMS.

21.2.4.2.1.1  (10-01-2008)
AMRH Transcripts

  1. An AMRH transcript generates for each module, Individual Retirement Account File (IRAF), IMF and BMF, with an unresolved condition. A specific module transcript generates for all IMF/BMF AMRH categories with the numeric indicator for the AMRH category met. See Exhibit 21.2.4-3 , AMRH Freeze Table IMF/BMF.

  2. Cases are prioritized by run date, large dollar amount ($25K or more), oldest tax period, and priority of transcript (i.e., VERFPYMT).

21.2.4.2.1.2  (10-01-2012)
Overage Listing

  1. This listing identifies cases assigned to a specific individual that are unresolved. Give aged cases (120 days or older), or cases that will age the following week, priority attention.

    Exception:

    Combat Zone clean-up transcripts, CZ500AM and CZNO500AM, will age at 180 days.

21.2.4.2.1.3  (10-01-2012)
Diagnostic Transcripts

  1. Diagnostic (DIAG) transcripts identify unresolved IDRS conditions. They may also identify operational problems in other functional areas. DIAG transcripts are received in paper form and must be researched through IDRS. There are two types of diagnostics:

    1. DIAG-P (Transactions): Issued for modules with transactions pending for an abnormal length of time (e.g., RJ, AP/EP, TP, PN, RS, UNNN). The IDRS Support Group works these transcripts.

    2. DIAG-Q (Tax Modules): Issued weekly to identify IDRS problem modules and provide a random review of IDRS file contents. They help identify unnecessary accounts on IDRS that can be removed. The AMRH team works these transcripts.

  2. Certain DIAG-Q transcripts are reviewed in other areas and then routed to AMRH:

    1. The IDRS Support Group routes type "1-9" transcripts with reason code 33 to the AMRH team, excluding conditions not resolved in AMRH. (Reason code 33 indicates a freeze or hold condition is on the module, which should have been previously identified by an AMRH transcript.)

    2. Compliance Services Collection Operations (CSCO) routes transcripts with Reason Code EE or QQ, and a Transaction Code 610 when the ASED has more than 90 days to expiration, to AMRH.

  3. Resolve these transcripts using general AMRH procedures and specific instructions for the particular freeze code identified. Also use IDRS control base information to determine why the DIAG was issued (i.e., previous action taken did not resolve the condition identified). See IRM 2.9.1 Integrated Data Retrieval System (IDRS) for additional information.

    If Then
    A DIAG without a previous AMRH control base is received The AMRH manager should determine if a systemic problem exists within the AMRH program.
    A problem is identified (e.g., the AMRH program does not search for this condition) Contact the Planning & Analysis (P&A) Program Analyst.
    ASED is expired or will expire within 90 days Route the transcript to the Statute function.

21.2.4.2.1.4  (01-11-2008)
Activity Codes

  1. See Exhibit 21.2.4-4., Activity Codes Used to Work AMRH Cases, when working AMRH cases.

21.2.4.3  (01-11-2008)
Procedures for Accounts Maintenance

  1. The following section explains the procedures for Account Maintenance.

  2. These procedures do not circumvent the Quality Assurance Program within a campus.

  3. AMRH transcripts often reflect problems in other processing areas. The AMRH Supervisor, Work Leader and Tax Examiners should watch for recurring problems in the extraction. When problems persist, the AMRH Supervisor will:

    • Inform the responsible area and provide examples and volume figures, whenever possible.

    • Follow up on problems to ensure corrective actions were taken.

  4. Report erroneous transcript data to the AMRH Analyst.

21.2.4.3.1  (10-01-2013)
Accounts Maintenance Resolution

  1. Resolve freezes and unsettled conditions:

    • Corrective action: Resolve the account. Do not reassign the case to Adjustments, unless the case is technical/complicated (e.g., Net Operating Loss (NOL), Tentative Carryback, Mixed Entity, Scrambled Social Security Number (SSN), Injured Spouse.

    • Document history on AMS: Document case actions as an AMS narrative.

    • Multiple freezes in an account: Resolve all applicable freezes unless specific freeze instructions state otherwise.

  2. Refer to the following Internal Revenue Manuals (IRM) to resolve freezes and unsettled conditions:

    • IRM 21.5.1, General Adjustments

    • IRM 21.5.2, Adjustment Guidelines

    • IRM 21.5.6, Freeze Codes

    • IRM 21.5.8, Credit Transfers

    • IRM 21.6.5, Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA)

    • IRM 21.6.7, Adjusting Individual Tax Accounts

    • IRM 21.7, Business Tax Returns and Non-Master File Accounts

21.2.4.3.2  (10-01-2013)
Accounts Maintenance Initial Processing

  1. As the cases are worked, Tax Examiners should look for quick closures. These are cases with:

    • Pending or posted transactions that will resolve or have already resolved the AMRH freeze and module balance.

    • Multiple IDRS AMRH control base with another AMRH employee or generic control base at any campus. The earlier AMRH control is responsible to resolve the account. Close the case to the earlier control.

    • Multiple IDRS AMRH control base with Statute transcript employee or generic control base at any campus. Close the case to the Statute transcript control.

      Exception:

      Do not close the case to the Statute transcript control if TC 560 has been input to increase the ASED and the ASED period is greater than 180 days. AMRH works the case.

    • Multiple IDRS AMRH control base with a non-AMRH control base at any campus. See IRM 21.5.2.3, Adjustment Guidelines - Research. Coordinate with the other area to determine if the AMRH transcript will be resolved based on their case, unless there are specific procedures to address the multiple control. If so, close the case to them. If not, or if unable to contact the other area, work the case following IRM 21.2.4.3, Procedures for Accounts Maintenance.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • An open Audit Information Management System (AIMS) Control, Transaction Code (TC) 420 or TC 424 posted (except 08-X, 16J- and VERFPYMT freeze cases). See IRM 21.2.4.3.13, Audit Information Management System (AIMS).

    • A case to be routed to another campus. See IRM 21.2.4.3.7, Transferring Cases to Another Campus.

    • An unreversed TC 520 in the account. See IRM 21.2.4.3.12, Bankruptcy/Litigation (TC 520 with -V or -W Freeze).

    • TC 922 an Underreporter process code posted, and transcript appears to be a result of or related to Automated Underreporter (AUR). See IRM 21.2.4.3.43.1, AM11 Resolution, to determine if you should route to the AUR function at the campus that originated the TC 922. If AUR returns the case, indicating the AUR issue was resolved, AMRH must resolve the freeze. If AUR returns the case, indicating the payment is not related to AUR and the AUR case is still open, AMRH should close the transcript case.

    • A Non-Master File (NMF) liability freeze ( V-, TC 130 (Blocking Series (BS) must be 200-299)); route to NMF Accounting unit. See IRM 21.5.6.4.43 , V- Freeze, for additional information.

    • An Offer-in-Compromise freeze (-Y, TC 480/780); route to Monitoring Offer in Compromise (MOIC) Compliance Campus Locations for Offers in Compromise, located in Brookhaven or Memphis.

      Exception:

      If TC 788 is present on the module and your freeze condition was created by an action which pre-dated the closing of the TC 780, coordinate with the responsible OIC function as identified above. Explain the freeze condition pre-dated the OIC closing and needs to be released. If OIC will accept the issue, route the case. Take no further action. If OIC indicates AMRH can release the freeze, take the corrective action and add an AMS narrative accordingly.

  2. Research the remaining cases. If research indicates, request further documentation. Associate the received documents with the related case or retain in a separate file in the same sequence as the related cases.

  3. As long as an AMRH case is workable, the case must remain in "Active" status on AMS. A case is workable unless it is temporarily in "Suspense" status due to a delay in processing that is beyond the assignee's control:

    • Waiting for a reply from the taxpayer

    • Waiting for a reply from another campus

    • Waiting for Files (e.g., ESTAB, special search)

    • Waiting for technical assistance

    • Waiting for Examination (e.g., Cat. A referral)

21.2.4.3.3  (10-01-2013)
Civil Penalty Modules

  1. Examination, Tax Exempt/Government Entities (TE/GE), Collection and Information Return Processing (IRP) assess certain civil penalties that penalize persons for acts related to another’s tax return. Examples include the Trust Fund Recovery Penalty and Return Preparer Penalties.

  2. Two Master File Tax Codes (MFT) record assessments, abatements and other account actions:

    • MFT 55: processed on IMF

    • MFT 13: processed on BMF

  3. Penalties post as a TC 240 with a three-digit reference number, which identifies the penalty type and the function that assessed the penalty. A TC 290 .00 is input along with TC 240. A TC 150 never posts to a civil penalty module. Refer to Document 6209, Section 10.8, for a list of civil penalty reference numbers.

    If Then
    Module contains a Trust Fund Recovery penalty (TC 240 with ref. 618) Route the transcript to Ogden CSCO.

    Exception:

    on manual refund cases, route the case to the campus that initiated the manual refund.

    Module contains a W–4 penalty (TC 240 with ref. 616) Forward all penalty abatement requests, and related correspondence to Andover CSCO Withholding Compliance Program, Stop 834. See IRM 5.19.11.11.4,Penalty Appeal Procedures.
  4. Refer to IRM 20.1.1, Introduction and Penalty Relief, for an explanation of civil penalties.

21.2.4.3.3.1  (05-12-2009)
Civil Penalties Processing

  1. AMRH should identify and work unresolved conditions. Because these modules are non-return modules, some AMRH conditions may not apply and some are identified by a TC 240 instead of the TC 150.

    Note:

    STAT transcripts do not generate based on a "true" Assessment Statute Expiration Date (ASED), the statute bar date depends on taxpayer action or non-action. Therefore, STAT transcripts are extracted using the minimum amount of time until the ASED has expired. (The "dummy" ASED date for these accounts is two years and six months from the date of the control Document Locator Number (DLN) in the module.)

  2. If the identified account contains a credit and no TC 240:

    1. Look for a possible open case in Automated Underreporter (AUR), Examination, Collection, TE/GE, or account where the penalty may be posted.

    2. Review IDRS (valid and invalid segments, spouse's SSN), NMF, MFT 30 audit assessments and any open balance accounts.

    3. If a payment was intended for another account, transfer the credit.

    4. Research payment through Remittance Transaction Research (RTR). If necessary, request the payment document, Document (Doc) Code 54 or 47 documents from files (look for an unassessed penalty listed on audit papers or the payment voucher), or contact the taxpayer and ask why the payment was submitted.

    5. If research or the taxpayer's response indicates a penalty should be assessed, route to the responsible area.

    6. See IRM 21.2.4.3.10., Applying Unresolved Credits, if unable to determine where to apply the payment.

  3. If there is a TC 240 in the account and AMRH research does not resolve the account balance:

    1. Contact the area responsible for assessing the penalty for assistance.

    2. If there are multiple penalties in the account, contact the area responsible for the last assessed penalty.

    Note:

    Blocking Series 609-629 for IMF identifies an AUR assessed penalty.

  4. Process AMRH transcripts received for civil penalty modules (MFTs 13/55) according to general AMRH instructions and specific instructions for the particular category code or transcript type generated.

  5. On a civil penalty module, a TC 290 .00 must be input along with the TC 240, which posts on Master File. If a freeze should be released, input necessary transactions on MFT 13 or 55 accounts to reverse the freezes (e.g., TC 571 to release TC 570). If a TC 290 .00 is input to release the freeze, use Blocking Series 52.

21.2.4.3.4  (10-01-2011)
Accounts Maintenance Correspondence

  1. Accounts Maintenance is responsible for requesting any documentation necessary to resolve AMRH conditions. Initiate correspondence even if another function previously sent correspondence. See Exhibit 21.2.4-1., Letters Used to Resolve AMRH Cases.

  2. Correspondence is also required to explain:

    1. How the account was corrected.

    2. Taxpayer errors discovered in processing which caused or will cause processing delays (only if there was not prior notification).

  3. Send a closing letter to the taxpayer when releasing a freeze or resolving a condition that results in either a refund or balance due. This applies to all cases, EXCEPT for the following:

    1. A CP notice generates to the taxpayer, due to the closing action taken, explaining the overpayment/underpayment and eventual refund or balance due.

      Note:

      A credit transfer made to a settled period without a correspondence received date does not generate a notice to the taxpayer.

    2. The action results in a refund the taxpayer expects (e.g., the taxpayer responded to CP 80/080 notice with a return, the return was processed and the refund was issued).

      Note:

      Send a closing letter explaining the adjustment if the generated adjustment notice will not give an adequate explanation of the actions taken.

  4. Use IDRS letters to correspond with taxpayers whenever possible. Managers must review Quick Notes. Use simple language to communicate the message.

    1. Review IDRS to ensure the transcript address is current.

    2. Check the Centralized Authorization File (CAF) file to ensure the information is mailed to the taxpayer's representative, if applicable.

21.2.4.3.4.1  (10-01-2013)
Responding to Taxpayers

  1. Mail responses to taxpayer correspondence within 30 calendar days of the initial IRS received date (counting the day it is received). If unable to meet this time limitation, send an interim letter within 30 calendar days of the IRS received date, stating the reason for the delay and a completion date.

  2. Follow timeliness guidelines for acknowledging and working taxpayer correspondence. See IRM 3.30.123.5, Taxpayer Correspondence, Centralized Authorization File (CAF), Statutes, Taxpayer Advocate, RAIVS Photocopies and Files. Managers must monitor compliance with these guidelines. Use either computer generated or manual reports.

  3. Answer all correspondence received from taxpayers, indicating:

    1. "This is in reply to your correspondence dated MM/DD/YY" .

    2. An explanation of the action taken, even if the action was exactly what the taxpayer requested.

      Note:

      Do not correspond to the taxpayer indicating we received the requested information.

  4. If during a taxpayer contact it appears there may be a hardship situation, see IRM 13, Taxpayer Advocate Service, when the contact meets TAS criteria, see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria. and you can’t resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. Same day cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Do not refer same day cases to TAS unless the taxpayer asks to be transferred to TAS and the case meets TAS criteria. Refer to IRM 13.1.7.4, Same Day Resolution by Operations. When you refer cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS.

21.2.4.3.4.2  (10-01-2011)
Requesting Information From Taxpayers

  1. All correspondence to taxpayers requesting additional information should include the following:

    1. A 30 day response time.

      Exception:

      Overseas taxpayers have a 45 day response time

    2. Action the IRS will take if a timely response is not received.

    3. "When you reply, please send us your telephone number and the most convenient time for us to call so we may contact you if we need more information."

  2. If a phone number is available, and local management approves, call the taxpayer for the information. If the taxpayer requests confirmation of the conversation, send a follow-up letter.

    Note:

    Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See IRM 21.1.3.2, General Disclosure Guidelines and IRM 11.3.2.6.1 , Leaving Information on Answering Machines/Voice Mail. Before leaving any messages on a taxpayer's answering machine, See IRM 11.3.1.11 , Facsimile Transmission of Tax Information, prior to faxing confidential tax information to the taxpayer.

21.2.4.3.4.3  (10-01-2013)
Taxpayer Response

  1. If the taxpayer responds (timely or late) to a request for information and the case cannot be closed within 30 days, send an interim letter to the taxpayer. An interim letter must:

    1. Identify the reason a final response is delayed.

    2. Specify when the final response will be mailed.

    3. Include the name, telephone number, and organizational symbols for reference purposes as a contact point.

    4. Indicate: "When you reply, please send us your telephone number and the most convenient time for us to call so we may contact you if we need more information."

      Note:

      See IRM 21.3.3.2(3), What is the Definition of Correspondence? - Policy Statement P-21-3 (Formerly P-6-12) Exclusion List, for work (e.g., incoming replies to solicitations for information needed to secure or complete the processing of a tax return) that does not meet the definition of correspondence under Action 61, and does not require an interim letter.

  2. Review all replies and take the following action:

    If the reply Then
    Relates only to a prior credit that was transferred to Excess Collection File (XSF) or left on Master File. AMRH works the case. See IRM 21.2.4.3, Procedures for Accounts Maintenance.
    Is received with a return and the taxpayer is liable for filing. For delinquent returns:
    • See IRM 5.19.2.5.4.5.12, IMF Response with Original Return.

    • See IRM 5.19.2.5.5.4.10, BMF Response with Original Return(s).

    Is received with a return and the taxpayer is not liable for filing. See IRM 21.2.4.3.17, Taxpayer No Longer Liable to File Return.
    Is in reference to issues other than those above. Forward the case to the Accounts Management function or work the case according to local procedures.

    Note:

    If there is an open control base on IDRS, contact the controlling area.

21.2.4.3.4.4  (01-11-2008)
No Reply From Taxpayer

  1. On all cases where the taxpayer did not reply to correspondence, document "No Reply" on AMS. Review IDRS Command Code (CC) SUMRY for additional control bases. Follow instructions for no replies under the appropriate freeze code closing action.

    Note:

    Research for a more current address is not required.

21.2.4.3.4.5  (05-12-2009)
Purging Correspondence

  1. On AMS, the correspondence response time is set based on the type of correspondence. A response time of 70 days, is allowed for overseas taxpayers. Domestic taxpayers have a response time of 45 days.

    Note:

    The case will automatically be moved from suspense inventory to active inventory after the 45 or 70 day response period.

21.2.4.3.5  (10-01-2013)
Address Change/Correction

  1. Correct spelling, typographical or any errors in the taxpayer's entity. See IRM 3.13.5, Individual Master File (IMF) IMF Account Numbers, or IRM 3.13.2, BMF Account Numbers, for general requirements for a change of address. Also refer to Command Codes INCHG and BNCHG.

  2. See IRM 21.3.4.11.2, Taxpayer Request for Address Change, for further information.

    Note:

    Due to the high level of identity theft, it is extremely important to ensure the changing of a taxpayer’s address is warranted and necessary, as shown in supporting documentation/forms. See IRM 21.6.2.4.2.2, Taxpayer Inquiries Involving Questionable Ownership of a Primary or Secondary TIN on a Filed Return , for more information on identity theft indicators. See IRM 21.1.3.2.3 , Required Taxpayer Authentication, and IRM 21.1.3.2.4 , Additional taxpayer Authentication, for a complete list of the authentication items.

  3. Do not input an address change on mixed entity or Scrambled SSN accounts. See IRM 21.6.2.4.2.1, Telephone Inquiries.

21.2.4.3.6  (03-12-2012)
Undeliverable Correspondence

  1. Research to correct incomplete or incorrect names and addresses on undelivered letters. If the data was complete and correct, research for a more current address. If the tax return is present in your case file, check it for more complete or correct information. (Do not order the return just to check the address). Otherwise, research AMS history, RTR, Correspondence Imaging System (CIS), and IDRS CC ENMOD, IMFOLE, INOLE, NAMES/E, RTVUE and TRDBV. Research open IDRS modules for any pending (PN TC 150/976) return. If found, monitor for updated address/entity information.

  2. If you find more complete or correct information or if you find a more current address, reissue or re-mail the correspondence.

    Note:

    Issue a letter to a third party only if that party is identified in the CAF, which maintains data for Authorized Representatives (e.g., Form 2848, Power of Attorney and Declaration of Representative), and appointees (Form 8821, Tax Information Authorization).

  3. Do not update MF based on yellow sticker address provided by Post Office. See IRM 21.3.3.4.13, Undeliverable Items.

  4. If another address is not found or a reissued letter is undeliverable, follow instructions under the specific freeze.

    Note:

    If a taxpayer is incarcerated, correspondence may be returned by a prison, stating that a prisoner number is needed in order to deliver the letter. See IRM 3.13.2.9.29, Correspondence from Incarcerated Taxpayers.

21.2.4.3.7  (10-01-2013)
Transferring Cases to Another Campus

  1. Do not transfer a case to another campus except cases involving TC 922 with an Underreporter process code (these transaction codes must relate to resolving the transcript generated in order to transfer). See , IRM 21.2.4.3.43, AM11 Resolution, to determine if you should route to the AUR function at the campus that originated the TC 922. If research indicates the case is resolved, do not transfer.

  2. Use Form 3210, Document Transmittal, to transfer cases.

  3. International returns are subject to the same test as other returns when determining whether to transfer to another campus. See IRM 21.8.1.1.1, Campus Consolidation and Program Centralization, and IRM 3.10.72.5.3, International Sorting Instructions, for additional criteria.

    1. An International or Possession return has either a foreign address or income from a foreign source. In addition, there are a variety of forms filed that are treated as International returns. See IRM 3.10.72.5.2, International and US Possession Returns and Documents and IRM 3.10.72.5.3, International Sorting Instructions.

  4. Send IMF transcripts meeting the international and possession return criteria above to Philadelphia Accounts Management via Form 3210 with AMS "Summary Print" to:
    Philadelphia TPR Department
    2970 Market St
    BLN 3–L08–151
    Philadelphia, PA 19104

21.2.4.3.8  (10-01-2011)
(B- Freeze)

  1. If a B- freeze is identified on an account, follow procedures per IRM 21.5.6.4.3, B- Freeze.

21.2.4.3.9  (10-01-2013)
Increased Liability Cases

  1. In some cases, the original return was designated for audit but was not reviewed by Examination or TE/GE. Consequently, any additional liability reported on an amended return may not have been assessed. Be aware of actions needed to assess additional liability. See IRM 21.5.3.4.7, Processing Claims and Amended Returns With Examination Involvement, IRM 21.6 , Individual Tax Returns, for IMF, IRM 21.7, Business Tax Returns and Non-Master File Accounts, for BMF.

21.2.4.3.10  (10-01-2013)
Applying Unresolved Credits

  1. If the payment belongs to the taxpayer, look for other tax periods or MFTs with an Outstanding Balance (OBL). Review zero balance accounts in status other than 12 for possible unassessed penalty and interest accruals. Examine the tax return, payment voucher, and taxpayer contact. Apply the credit as follows:

    1. If the debit balance, including penalty and interest, is less than the credit available, transfer the credit to debit balance module; allow remaining credit to refund.

    2. If the debit balance is equal to or more than the credit, release the freeze and let the computer offset.

      Note:

      Do not transfer credits or payments to a module with a freeze or restricted condition that would prevent IDRS from systemic offset, unless the credits or payments were intended by the taxpayer to be applied to the debit module (e.g., "-E" freeze, Master File Status 14, etc.).

  2. If, after performing AMRH research and following AMRH procedures, credits cannot be applied to an account and the case is still not resolved, transfer the credit to Excess Collections File (XSF) or Unidentified Remittance File (URF). See IRM 3.17.5.5.4 , Unidentified Remittances and Excess Collection File Research.Transfer to:

    • Excess Collections (Account 6800) if the credit is over one year old (also apply credits with Doc Codes 48, 58, 65, regardless of their age, to this account); use Form 8758, Excess Collections File Addition.

    • Unidentified Remittance File (Account 4620) if the credit is less than a year old (other than Doc Codes 48, 58, or 65); use Form 2424, Account Adjustment Voucher.

    Note:

    Follow specific instructions for the type of transcript. For example, on Credit, No Return (12Y) transcripts, leave the credit on Master File and close case control, "NOREPLY." See IRM 21.2.4.3.45.1, AM12 Transcript Resolution – No Reply to CP 80/080.

  3. If it is evident that the credit is not a true credit (e.g., transfers–out/in, erroneous posting), notate on Form 8758 or Form 2424 that the credit is not valid.

  4. See IRM 3.17.10.3, Unidentified Remittance File, (URF) or IRM 3.17.220, Excess Collections File, for additional processing instructions.

  5. Before transferring withholding credits (TC 806) to Account 6800, validate with Form W-2, Wage and Tax Statement, Form 4852, Substitute for Form W-2, Wage and Tax Statement, (substitute from the taxpayer) or facsimile, or Command Code IRPTR. Disallow any unsubstantiated amount. Follow procedures in IRM 21.4.5.4.3Category B Erroneous Refunds.

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.2.4.3.10.1  (01-02-2013)
Excess Collection File (XSF) for AMRH

  1. To apply credit to the on-line Excess Collection File (XSF), prepare Form 8758, Excess Collections File Addition, and attach documentation, proving there is a credit; also indicate the research performed. Forward to the Excess Collection area. When transferring multiple payments to the XSF, mark Box 8 on Form 8758 to ensure that a TC 570 will be entered with the credit transfers to prevent erroneous refunds.

    1. As of January 1, 2008, all credits and payments are assigned a Trace ID Number for tracking purposes. If you are transferring a credit or payment to Excess Collection File and the credit or payment is dated after December 31, 2007, you must enter a Trace ID Number in box 21 of Form 8758, Excess Collection File Addition. See IRM 3.17.220.1.9, Trace ID Number for Tracking Credits, for more information.

    2. When a credit or payment is moved to the Excess Collection File (XSF) or the Unidentified Remittance File (URF), input Transaction Code (TC) 971 Action Code (AC) 296 on the module to indicate research of the primary and related Taxpayer Identification Numbers (TINs) was completed. Related TINs may include a secondary Social Security Number (SSN) or an Employer Identification Number (EIN).

    3. When a credit is moved to the XSF or the URF, enter "AMRH Team" in box 16 of Form 8758.

    4. Initiate telephone contact to determine proper disposition of unresolved payment(s) or credit(s). Research IDRS, AMS history, RTR, CIS or Directory Assistance to locate a taxpayer telephone number. If you cannot locate a telephone number from above research, research the internet per local management guidelines to obtain a contact telephone number. Utilize websites available to the general public (e.g., Google, SEC, EDGAR, VIVISIMO, and SWITCHBOARD). Add an AMS narrative to include what research tools were used to obtain telephone number and whether or not a successful contact is made.

    5. Large dollar credit modules, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ,must have managerial approval of the originator's manager notated on Form 8758, Excess Collections File Addition, prior to the transfer to the XSF or URF.

  2. To retrieve credit from XSF, prepare Form 8765, IDRS Control File Credit Application. See IRM 3.17.220, Excess Collections File, for exhibits.

21.2.4.3.11  (10-01-2008)
Erroneous Refunds

  1. Incorrect refunds are sometimes issued to taxpayers due to misapplied payments, incorrect tax adjustments, fraudulent returns or incorrect TINs. See IRM 21.4.5.4, Erroneous Refund Categories and Procedures.

21.2.4.3.12  (10-01-2011)
Bankruptcy/Litigation (TC 520 with -V or -W Freeze)

  1. AMRH transcripts will generally not be issued if there is an unreversed TC 520 (with Closing Code (cc) 83, 85, or 86-89) in any module of the taxpayer's account. All original and amended returns filed by taxpayers after 10/22/94 can be processed using normal procedures. See IRM 5.9.4.2.1BRA 94 and BAPCPA's Effect on Assessments if there is an unreversed TC 520 with a "-V" or "-W" freeze posted to the account.

21.2.4.3.13  (10-01-2008)
Audit Information Management System (AIMS)

  1. An unreversed TC 420 or TC 424 indicates that Examination, TE/GE or Appeals requested the return.

  2. All AMRH transcripts with a -L freeze are suppressed, except for the following (work according to their specific instructions):

    • 06 -W

    • 07 -V

    • 08 -X

    • 13 -G

    • 14 -0

    • 15 -U

    • 16 J-

    • VERFPYMT

    Note:

    Before resolving these freeze conditions, contact the Exam or TE/GE area working the case.

  3. The remaining transcripts are suppressed until the ASED is within six months or the "-L" freeze is resolved, but the AMRH freeze still exists. After the AMRH transcript is extracted, an "-L" freeze may be applied. For these transcripts, use the following procedures:

    1. Close the case on AMS with "MISC." Enter "OPENTC424/420" as a narrative on AMS.

    Exception:

    Route cases with TC 420 and an open Substitute for Return (ASFR) to Exam. See IRM 21.2.4.3.22, IRS Prepared Returns.

21.2.4.3.14  (01-11-2008)
Monthly Filer - Form 941M Cases

  1. These cases have either a 09 or 10 filing requirement and may be assigned to a revenue officer. AMRH may receive a Form 941M , Employer’s Monthly Federal Tax Return, in response to correspondence although the filing requirements are other than 09 or 10 (i.e., AM22, AM05 or AM09 transcripts).

  2. If the filing requirements are other than 09 or 10, return the Form 941M, Employer’s Monthly Federal Tax Return, to the taxpayer with a 3007C letter explaining they do not have Form 941 monthly filing requirements.

  3. If the filing requirements are 09 or 10, call the corresponding field office. The revenue officer responsible for Form 941M filers will help resolve the AMRH case.

21.2.4.3.15  (01-11-2008)
End of Year Processing

  1. If corrective action is identified before or during the end of year cutoff, but prior to the first posting of the new processing year, (dead cycles) issue a manual refund if a computer generated refund will result in an unnecessary delay, costing the Service additional interest.

21.2.4.3.16  (01-11-2008)
Filing Requirement Check

  1. Before corresponding with a taxpayer on an account without a return, check the filing requirements on IDRS. If the taxpayer does not have filing requirements for that tax period, do not attempt to secure a return. If the taxpayer submits a return, but does not have a filing requirement, route it to Entity to establish the filing requirements and process the return.

  2. If the filing requirements on the transcript module were deleted (e.g., Filing Requirement Code (FR) 03 or 51) on Form 941 , Employer's QUARTERLY Federal Tax Return, and there are OBLs on other modules that exceed the credit available, transfer credit(s) to satisfy the oldest OBLs first.

  3. If the credit(s) on the transcript module exceeds the OBLs on other modules, correspond with the taxpayer before applying excess credit to OBLs.

  4. Refer to IRM 5.19.2, Return Delinquency.

21.2.4.3.17  (10-01-2013)
Taxpayer No Longer Liable to File Return

  1. If a taxpayer is no longer liable for filing a return, the entity may indicate filing requirements were deleted. The taxpayer may also correspond, stating he/she is no longer liable. If the taxpayer is not liable and will no longer be required to file tax returns for this MFT, input TC 591, Closing Code (cc) 75 to cancel the taxpayer's filing requirements. See IRM 21.6.1.4, Filing Status Change Procedures, IRM 5.19.2.5.4.5, IMF - Determining Liability, and IRM 5.19.2.5.5.4, BMF Determining Liability.

    Note:

    When an employer requests the removal of a filing requirement indicator due to the appointment of IRC Section 3504 Agent or a Professional Employer Organization (PEO), and the Reporting Agent File on IDRS does not reflect that agent as acting on behalf of the employer, obtain a Form 2678, Employer Appointment of Agent, before adjusting the filing indicator. Check that the form has been executed by the agent as well as the employer. If the apparent employer responds that the PEO is the legal employer, document the response. See IRM 5.1.24.4.4 , IRC 3504 Agent

    .

  2. Advise the taxpayer that even if they are not required to file a tax return, they should file a return if they are due a refund.

    Note:

    On a Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, (MFT 10) tax module with an Employment Code (EC) "W," IRC Section 501(c)(3) exempt from Federal Unemployment Tax (FUTA), in the entity, issue a manual refund without requiring a tax return. Input a TC 591, cc 75 in the cycle after the balance is resolved.

21.2.4.3.17.1  (10-01-2011)
Injured Spouse Cases

  1. These instructions apply to AMRH cases with a TC 570, Blocking Series 92. Route to Campus IMF Adjustment function using AMS reroute function. Attach AMS Summary Print to Form 3210.

    • Unresolved Injured Spouse allocations

    • Form 1040/1040A, U.S. Individual Income Tax Return, posted in 92 blocking series with TC 570 holding credits

    • Form 1040/1040A, U.S. Individual Income Tax Return, in any blocking series with TC 570 holding credits, and TC 840 posted in 92 blocking series

    • TC 897 input with TC 290 .00 and Hold Code 4

    • "E" Freeze cases with a TC 977 in the 92 or 93 blocking series without a posted TC 150

    Note:

    Further instructions can be found in IRM 21.4.6, Refund Offset.

21.2.4.3.18  (10-01-2013)
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  2. IMF AM01 (-R freeze) and IMF AM17 (P- freeze) IDRS categories are in use for transcripts generated to IVO.

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ""

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡

21.2.4.3.19  (06-07-2013)
Transcripts with Identity Theft (IDT) Involvement

  1. Follow the procedures below to resolve transcripts with Identity Theft (IDT) and Identity Protection Specialized Unit (IPSU) involvement.

    1. Close the transcript as no action if there is an open IDT or IPSU IDRS control base with category GRVW, IDT1, IDS1, IDT3, IDS3, IDT4, IDT5, IDT6, IDT7, IDT8, IDT9, IDS9, IDTX, or ITAR.

    2. If the IDT case was closed on IDRS with category IDT1, IDS1, IDT3, IDS3, IDT5, IDT6, IDT7, IDT8, IDT9, IDS9, or IDTX, but all actions were not taken to resolve the freeze, route the transcript to ICT to scan to the Centralized Distribution Site (CDS) IDRS # 0830141335 with the IDRS category the case was closed with.

    3. If the IDT case was closed by IPSU on IDRS with category GRVW, IDT4, or ITAR, but all actions were not taken to resolve the freeze, route the transcript to the IPSU IDRS control base employee number.

    4. If the IDT case is open with IDRS category IDT2, or the case was closed on IDRS, but all actions were not taken to resolve the freeze, route the transcript to the IDT2 IDRS control base employee number.

21.2.4.3.20  (01-02-2013)
Processing TRNS46 Cases

  1. TRNS46 transcripts generate on a daily basis when an overpayment or refund is due on an "L" or "W" coded income tax return, and no second name line is present on the Master File.

  2. Route transcript to campus IMF Adjustment function if "-A" (duplicate filing condition) freeze is on the account.

  3. Before releasing any refund, determine if any Economic Stimulus Payment (ESP) amount is included in the credit causing the freeze. See IRM 21.6.3.6.13, REBATEREV Transcripts.

  4. Use on-line research tools in place of requesting document and transcripts, whenever possible.

    Example:

    If documentary evidence is missing or incomplete at processing, a Computer Condition Code (CCC) 3 will be input on the tax return. If no CCC 3 is present on RTVUE and ENMOD shows to whom the refund should be paid, it is not necessary to order the tax return.

  5. When necessary, verify the refund or overpayment amount, ensure all supporting documents are attached to the return and the information is complete (i.e., Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, or court documentation).

    1. If information is complete, follow (7) below.

    2. If not complete, correspond with the taxpayer, as necessary, for missing or incomplete information. Use the applicable Correspondex letter.

  6. When the information is received from taxpayer, input the Return Processable Date (RET-PROC-DT) using IDRS CC REQ54 with a TC 290. 00, and Hold Code 4.

  7. See IRM 21.6.6.3.22.2, Processing Decedent Account Refunds, to determine if a computer generated refund can be issued.

    1. If a computer generated refund can be issued, input TC 290 .00 Priority Code (PC) 8 to release the freeze.

    2. If a manual refund must be issued, follow (8) below.

  8. Prepare Form 5792, Request for IDRS Generated Refund, for refund amount as outlined in IRM 21.4.4, Manual Refunds.

    1. Use the person claiming the refund as the payee.

    2. Attach TXMOD print showing credit, and computer print of other actions taken.

  9. Using IDRS CC REQ77, input TC 540 with date of death, under the decedent's SSN on the tax module for the year the taxpayer died. This action will delete the future filing requirements.

  10. Change the entity to show the correct information for the filing year as necessary. See IRM 21.6.6.3.22.1, Updating the Entity on Decedent Accounts, for more information.

  11. The account must be controlled on IDRS and monitored until the TC 840 posts.

  12. If no reply is received after 45 days, transfer the credit to the Unidentified Remittance File (URF) or Excess Collection File (XSF) and close the case "NOREPLY" . See IRM 21.2.4.3.10.1 Excess Collection File (XSF) for AMRH.

21.2.4.3.21  (10-01-2011)
Exempt Organization Returns

  1. Ogden campus works all Exempt Organization cases as shown below and BMF MFTs with specific sections identifying Exempt Organization (EO) returns. Process these AMRH cases according to the specific instructions for the type of transcript.

    • MFT 02 (Form 1120-POL)

    • MFT 34 (Form 990-T)

    • MFT 36 (Form 1041-A)

    • MFT 37 (Form 5227)

    • MFT 44 (Form 990-PF)

    • MFT 46 (Form 8038)

    • MFT 50 (Form 4720)

    • MFT 67 (Form 990 or Form 990EZ)

21.2.4.3.22  (06-07-2013)
IRS Prepared Returns

  1. IRS prepares returns based on the available income information if the taxpayer refuses or does not file a return. The taxpayer can file a valid tax return, correct the proposed assessment, or agree to the proposed assessment. The deficiency procedures must be followed before making an assessment if the taxpayer does not agree with the proposed assessment.

    Note:

    If the Service follows the deficiency procedures and the taxpayer defaults on a statutory notice of deficiency allowing the Service to assess tax, and if the taxpayer subsequently submits a return showing less tax and the Service agrees with that amount, the assessment based on the Automated Substitute for Return (ASFR) may be reduced. The ASFR assessment must not be abated in full because the statute of limitations on collection is not extended when the taxpayer submits a return after the ASFR is assessed.

  2. An AMRH transcript may generate during the ASFR process. These returns are identified by a TC 150. 00 with a Tax Class 2, Doc Code 10, and Blocking Series 000–299.

  3. TC 421 without a TC 300 or TC 290 indicates a prior Exam open control at one time and the case is now closed as a Non-Examined or Surveyed as excess inventory. Send a 112C letter requesting the missing tax return or a newly signed copy of the missing return, as a CP 80 will not generate on these modules. Suspend the case for 45 days.

    If Then
    The taxpayer replies with a signed copy of the return Refer to IRM 21.5.3.4.10.1 Non Filer Reject Returns.
    The taxpayer indicates payment(s) and/or credit(s) were misapplied Input appropriate credit transfer(s). See IRM 21.5.8, Credit Transfers and IRM 25.6.1.7 Credits and Payments.
    The taxpayer does not reply with a return, or indicate credit(s) were misapplied Route to Exam for case resolution.

    Note:

    See IRM 21.2.4.3.44, Credit, No Return (12-Y), for additional information.

  4. Additional routing criteria.

    IF THEN
    TC 420 without TC 421 Open Examination. Route to the Exam operation indicated by TC 420 DLN.
    TC 421 with TC 300 Route to the Exam operation indicated by TC 300 DLN.
    TC 290 with .00 or other money amount, no TC 420/TC 421 on the account Route to Compliance Services Collection Operations (CSCO) or Exam based on TC 290 DLN: TC 290 and Blocking Series 54X or 64X were closed by Collection. TC 290 and Blocking Series 10X and 20X were closed by Exam Reconsideration.
    TC 494 with no TC 290 or TC 300 90 day Statutory Notice of Deficiency has been issued. If the account contains an open IDRS control, route to the open control. If there is no open IDRS control base, route the case to Exam based on the AIMS status code.

  5. If either scenario in (3) or (4) above needs to be routed, refer to: Who/Where Tab on the Serp Homepage.

  6. CSCO or Exam should resolve credit balance conditions before closing the ASFR or IRC 6020(b) case. If there was a credit balance on the module when CSCO or Exam closed the case, route the case to CSCO or Exam.

    Note:

    AMRH works the case if the excess credit posted after the ASFR closure.

    Note:

    Do not refer Non-Filer Reject Returns to CSCO or Exam. See IRM 21.5.3.4.10.1Non-Filer Reject Returns.

  7. See IRM 21.5.3.4.10, Returns Prepared Under IRC Section 6020(b), when working transcripts for BMF returns prepared under IRC Section 6020(b).

    Note:

    Do not release a freeze that would allow a credit to refund or offset if the Refund Statute Expiration Date (RSED) expired.

  8. Route BMF tax returns (Forms 940, 941, 943, 944 etc.) with prior Exam 6020(b) involvement and no tax assessments (TC 150 for zero and no additional assessment) to: IRS 201 W Rivercenter Blvd. Stop 5702A, Employment Tax, Covington, KY 41011

    Exception:

    If the RSED is expired and TC 421 with Disposal Code (DISP-CD>35) is present, move the credit to XSF. See IRM 21.2.4.3.10.1, Excess Collection File (XSF) for AMRH.

21.2.4.3.23  (10-01-2013)
Electronic Returns

  1. IMF electronically transmitted returns are processed by the Andover, Austin, Fresno, Kansas City, and Philadelphia Processing Campuses. Electronically filed returns have unique filing location codes in the document locator number (DLN). The IMF file location codes are:

    • Andover Submission Processing Campus (ANSPC) - 16 (14 - secondary)

    • Austin Submission Processing Campus (AUSPC) - 76 (75 - secondary)

    • Fresno Submission Processing Campus (FSPC) - 80 (90 - secondary)

    • Kansas City Submission Processing Campus (KCSPC) - 70 (79 – secondary)

    • Philadelphia Submission Processing Campus (PSPC) - 30 (32 - secondary) (66 - foreign possession) (98 - foreign address)

  2. See IRM 3.42.4.4.2, Identifying e-file BMF Identification Codes, for the filing location codes for BMF electronically filed returns.

  3. When an electronically filed return is needed to work a case, use TRDBV, RTVUE, BRTVU, or ERTVU. Electronically filed returns can be viewed via Employee User Portal (EUP). See IRM 21.2.1.22, Modernized e-file (MeF/TRDB).

  4. A printed electronic return is considered the original return. Printed electronic returns are identified by the words "Electronic Return - Do Not Process" in the bottom margin of the return.

21.2.4.3.24  (10-01-2013)
Employment Tax Returns with Employment Code T or G

  1. These cases have Employment Code "T" or "G" in the taxpayer's entity. If there are no taxable Federal Insurance Contribution Act (FICA) Wages assessed, close the case to the BMF Adjustments function. To determine if Taxable Wages were assessed, check the four letter character FIWG below the TC 150 DLN. If there is no amount to the right of the FIWG, then wages were not assessed. See IRM 3.13.12.6.29.7, Employment Code G and IRM 3.13.12.6.29.11, Employment Code T, for employment code description.

21.2.4.3.25  (10-01-2012)
Processing EXES-TC 840 Transcripts (J-/-X Freeze)

  1. Transcripts generate displaying both the J- and the -X freezes.

  2. When a Form 1040 claims less estimated tax credit than that posted to the Master File, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ an AM16 transcript (EXCESS Estimated Tax (ES) Credit "J-" freeze) generates. These transcripts generate monthly.

  3. When the taxpayer also claims an excess overpayment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the EXES-TC 840 ("-X" freeze) transcript generates. These transcripts generate weekly.

  4. Verify TC 806, if present, to ensure ES credit was not erroneously reported on Form 1040 as withholding. Reverse erroneous withholding with TC 807 PC 8.

  5. Before releasing any refund, determine if any Economic Stimulus Payment (ESP) amount is included in the credit causing the freeze. See IRM 21.6.3.6.13, REBATEREV Transcripts.

  6. If the case involves a joint return with unclaimed credit elect and the same taxpayers filed joint the previous year, input a TC 290 .00 with priority code 8 to release both freezes.

  7. If the case involves joint estimated tax payments:

    1. Research both taxpayers' accounts including RTVUE and Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, (line 5, Total payments), if any. If the taxpayer research confirms the allocation of the total estimated tax payments, allocate the payments without contacting either taxpayer.

    2. If there is no return filed, no Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or if the taxpayer research does not agree on how the total estimated tax payments should be credited between them, contact both taxpayers sending a 1505C letter to each taxpayer to determine credit disposition.

  8. Suspend the case until the response period has ended or both replies are received:

    1. See IRM 21.6.3.4.2.3.3, ES Joint Allocation, If/Then table for disposition of credit based on taxpayer response.

    2. If taxpayers cannot provide an allocation of joint payment(s) AND you cannot determine allocation of payment(s) per ratio of each spouse's separate tax, OR if neither respond, do not attempt to allocate income, deductions or credits. Release withholding, if present, with TC 290 .00 and a Posting Delay Code (PDC), and move ES credits to Excess Collection.

21.2.4.3.26  (04-12-2011)
Combat Zone Clean-Up Transcripts

  1. Combat Zone clean-up transcript generates on accounts until the combat zone indicator (entity) is changed to show "inactive." Route accounts showing a debit balance (Status 20, 21, 22, 56, 58) and/or a return delinquency (Status 02 or 03) to CSCO. Work all remaining transcripts in the AMRH team.

  2. See IRM 5.19.10.7.2, Combat Zone Clean-Up Transcript, for procedures for working these transcripts.

21.2.4.3.27  (10-01-2008)
IRC Section 444 Cases

  1. The Omnibus Budget Reconciliation Act (OBRA) of 1987 enacted IRC Section 444, which allowed certain Partnerships, S Corporations and Personal Service Corporations to file their income tax return on the fiscal year basis instead of the calendar year, as required by law. Taxpayers electing to use IRC Section 444 must file Form 8716, Election to Have a Tax Year Other than the Required Tax Year, on a fiscal year ending in September, October, or November (the deferral may not exceed three months).

    Note:

    Grandfathered Fiscal Year - Partnership, S-Corporation or Personal Service Corporation entities that were in existence prior to 1/1/87 may have received permission to file a fiscal year tax return which results in a deferral that exceeds three months.

  2. Internal Revenue Code (IRC) Section 444 requires taxpayers who choose a fiscal year ending September 30th, October 31st or November 30th, to file Form 8752, Required Payment or Refund under Section 7519, and remit a "required payment" that represents the value of the tax deferred. Form 8752 , Required Payment or Refund Under Section 7519, is not required for Personal Service Corporations, but they must file Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.

    Note:

    These cases should be assigned to tax examiners who specialize in resolving Form 8752, Required Payment or Refund Under Section 7519, and Form 720, Quarterly Federal Excise Tax Return, Abstract 11, cases.

  3. Form 8752, Required Payment or Refund Under Section 7519, is due on or before May 15th of each calendar year following the calendar year in which the applicable election year begins (i.e., if an applicable election year begins on October 1, 2006, Form 8752, Required Payment or Refund Under Section 7519, must be filed by May 15, 2007).

  4. IRC Section 6651 penalties (failure to file and pay), should not be applied to IRC 7519 underpayments and these penalties should be abated. However, IRC Section 7519 (f) (4) imposes a penalty of 10% on the underpayment of amounts required to be paid under IRC Section 7519 , unless the underpayment is due to reasonable cause.

  5. Use Document (Doc) Code 23 and Tax Class 2 to post the return to MFT 15. The following transaction codes identify the account status in the Entity module.

    • TC 052 — reverse erroneous TC 053, 054, or 055

    • TC 053 — change in accounting period approved, Form 1128, Application To Adopt, Change, or Retain a Tax Year

    • TC 054 — adopt, change or retain Fiscal Year Month (FYM)

    • TC 055 — adopt, change or retain FYM, approved Form 8716, Election To Have a Tax Year Other Than a Required Tax Year (accounting period should be 09, 10, or 11)

    • TC 057 — termination of IRC Section 444 election

    • TC 058 — rejection of Form 8716, Election To Have a Tax Year Other Than a Required Tax Year

    • TC 059 — rejection of Form 1128, Application To Adopt, Change, or Retain a Tax Year

  6. The majority of cases received in AMRH fall under the 12Y criteria. See IRM 21.2.4.3.44, Credit, No Return (12–Y). Process all others according to regular AMRH freeze condition criteria. Do not revoke the election.

  7. Refer to the following IRMs when resolving IRC Section 444 accounts:

    • IRM 25.6, Statute of Limitations.

    • IRM 21.7, Business Tax Returns and Non-Master File Accounts.

21.2.4.3.27.1  (01-11-2008)
FYM Approved

  1. Once an election is approved, the electing Partnership/S Corporation must file Form 8752, Required Payment or Refund Under Section 7519, to report the required payment due under IRC Section 7519 and/or obtain a refund of net prior year payments. Any tax year that a IRC Section 444 election is in effect, including the first tax year, is an "applicable election year" and requires a Form 8752, Required Payment or Refund Under IRC Section 7519.

  2. Taxpayers electing IRC Section 444 are not required to remit a payment until a liability exceeds $500. However, even if no payment is required, Form 8752, Required Payment or Refund Under Section 7519, must be filed showing a zero payment due. Once a taxpayer's liability exceeds $500, the taxpayer must submit the required payment with Form 8752, Required Payment or Refund Under Section 7519. In addition, once a required payment is due, a payment is required for all subsequent applicable election years, regardless of the amount of the payment. Treat IRC Section 7519 required payments as a payment of tax for purposes of the statute of limitations on assessments and collections, but not for purposes of a refund request.

21.2.4.3.27.2  (01-11-2008)
Election Terminated

  1. The election is terminated when the taxpayer conforms to a required tax year, or files a final 1120S return. To receive a refund of the net required payments, the taxpayer must submit a final Form 8752 , Required Payment or Refund Under IRC Section 7519 , and check Box "C" or notate the top of the form "Termination of IRC Section 444 Election."

21.2.4.3.28  (01-11-2008)
Individual Retirement Account File (IRAF) Freezes

  1. An IRA is a savings program that allows a taxpayer to set aside money for retirement. The contributions may be tax deductible and earnings are not taxed until they are distributed. There are various types of IRAF arrangements. See IRM 21.6.5, Individual Retirement Arrangements (IRA), Coverdell Education Savings Accounts (ESA), Archer Medical Savings Accounts (MSA) and Health Savings Accounts (HSA).

    1. Contributions to the plan may be tax deductible, or not, as in the case of the Roth IRA.

    2. The allowable IRA deduction may be less than the contributions, if the taxpayer is covered by an employer retirement plan any time during the year.

    3. The IRA deduction may be reduced or eliminated depending on the filing status and amount of income.

    Note:

    Refer to Publication 590, Individual Retirement Arrangements (IRAs) for detailed explanation of IRAs.

  2. The most common freezes received in AMRH are the 02 K- (credit balance with(out) a TC 150) and the 04–A (TC 150 with a TC 976 and no TC 29X).

  3. Refer to IRM 21.6.5.4, Individual Retirement Arrangement (IRA) Procedures, for additional information.

21.2.4.3.28.1  (10-01-2008)
Old Credit Balance (02 K-)

  1. To resolve 02 K- (freeze without TC 150), use the following instructions:

    1. If a prior year debit balance will be satisfied by posting the credit, use CC ADD24 to transfer the credit.

    2. If the credit was caused by an offset (TC 896 on IMF and TC 796 on IRAF) and is available for refund, use CC ADD24 to reverse the offset. Use TC 792 to debit the IRAF and TC 892 to credit the IMF. Refunds cannot be issued directly from the IRAF if there is no TC 150.

      Note:

      Enter the appropriate spousal indicator 1 or 2 (1= primary taxpayer; 2 = secondary taxpayer) on the credit portion of the transfer. This indicator is necessary only with TC 896/796.

    3. Request the payment document and IMF returns if needed. If the credits are duplicate payment of Tax on Early Distribution ( Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts), use CC ADD24 to transfer the credit.

    4. If the payment is received with a 1040X or Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, and belongs on IRAF where there is no TC 150, establish the module. See IRM 21.6.5.4.11.4 , Processing Form 5329 With TC 971 AC 144, and follow procedures to establish the module.

  2. To resolve the 02 K- (freeze with TC 150), if there is a refundable overpayment on the IRAF, prepare Form 5792, Request for IDRS Generated Refund, and use CC RFUNDR to refund to the taxpayer.

21.2.4.3.28.2  (01-11-2008)
Duplicate Return (04–A)/IRAF

  1. To resolve 04–A (TC 150 and TC 976 posted) freeze conditions:

    1. Request original and amended returns to verify that the IRAF taxes (from the Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts) were assessed correctly.

    2. If the IRAF tax was assessed correctly on the IMF (no IRAF taxes due), use CC REQ54 with TC 290 for zero amount to release the freeze. Use Blocking Series 00 (IRAF non-refile DLN).

  2. If the IRAF taxes were not originally assessed, but are due (per the Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts), assess the tax using the appropriate credit reference number. See IRM 21.6.5.4.11.2 , Individual Retirement Account File (IRAF) Abstract Numbers, for credit reference numbers.

21.2.4.3.29  (10-01-2013)
Transcripts with Offshore Voluntary Disclosure Program (OVDP) Payments

  1. OVDP payments are processed at the Austin Submission Processing Campus (AUSPC). See IRM 3.8.45.30, Offshore Voluntary Disclosure Program (OVDP) Payment Processing at Austin Submission Processing Center, for additional information.

  2. Beginning March 13, 2012, most OVDP payments will be processed through Remittance Strategy-Paper Check Conversion (RS-PCC). RS-PCC processes the check image electronically and deposits funds to the Treasury and credits customer accounts sooner. Images of checks will be available for viewing on the Remittance Transaction Register (RTR) system. Identify OVDP payments on IDRS by the payment DLN File Location Code (FLC) 81 (DLN digits 1-2) and the Electronic Funds Transfer Trace number beginning with EFT-TRACE: 29520nnnnnnnnnnnn.

  3. Payments that cannot be processed through RS-PCC will be processed manually and can be identified through the Document Locator Number (DLN) on IDRS.

    • Campus Code or File Location Code (FLC) (DLN digits 1-2) - 71, 50, 53, or 20. (20 is the code for foreign remittances).

    • Block Number (DLN digits 9-11) - 800-899. Since January 2010, only OVDP payments are processed at AUSPC with blocking series 800-899.

  4. Take the following action to resolve transcripts with OVDP payments:

    • Do not contact the taxpayer, assess the tax, or release the freeze.

    • Input AMS narrative as OVDP.

    • Close case as no action.

21.2.4.3.30  (01-02-2013)
Transcripts with Internal Revenue Service Numbers (IRSN)

  1. An IRSN is a temporary number assigned by the IRS and is used in place of a required TIN during processing.

  2. IRSNs are on the invalid segment of the Individual Master File (IMF) and begin with 9 and end with (*), e.g., 9XX-XX-XXXX*. See IRM 3.21.263.4.5, IRS Temporary Numbers (IRSN), for additional information on identifying IRSNs.

    Exception:

    Not all TINs beginning with 9 and ending with (*) are IRSN accounts. Invalid Individual Taxpayer Identification Number (ITIN) accounts also begin with 9. The fourth and fifth numbers of the TIN range from: (70-88, 90–92, 94-99) on ITIN accounts.

  3. Follow the instructions below if the freeze condition cannot be resolved following normal transcript processing.

  4. Verify available valid cross reference SSN to verify income source, i.e., Form W-2, Form 1099, etc. If valid cross reference SSN is not available through IDRS, request the TC 150 document to determine if a cross reference SSN is available.

    Note:

    Use IDRS CC TRDBV to find the cross reference SSN for electronically filed returns.

    If and Then
    All income can be verified using IDRS CC IRPTR.  
    • Transfer credit to the Excess Collection File (XSF).IRM 21.2.4.3.10.1, Excess Collection File (XSF) for AMRH. .

    • If a return was secured, attach a copy to Form 8758, including all schedules and forms.

    All income cannot be verified using IDRS CC IRPTR. Income is from a non-verifiable source where a Form W-2 or Form 1099 was not issued, e.g., self employment, etc. Transfer credit to XSF. (See above)
    Income is from a verifiable source, e.g., Form W-2, Form 1099, etc. The return is treated as a nullity. Zero out the account. Input TC 29X with the appropriate blocking series. Use a hold code to prevent issuing erroneous notices to the taxpayer. Use appropriate priority code, if applicable, to release the freeze condition. Reverse any manually restricted transaction codes, e.g., TC 270, TC 170, TC 160, etc. Reverse any associated return credits. Transfer any payments to XSF.

21.2.4.3.31  (01-11-2008)
Types of Transcripts and Resolution

  1. The following subsections define various AMRH transcripts and outline procedures used to resolve freezes and/or unsettled conditions.


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