21.3.1  Taxpayer Contacts Resulting From Notice Issuance (Cont. 2)

21.3.1.4 
Notice Descriptions

21.3.1.4.71  (10-01-2010)
CP 130 You May be Exempt From Paying the Alternative Minimum Tax (AMT)

  1. Beginning January 1, 2003, the CP 130, You May be Exempt From Paying the Alternative Minimum Tax (AMT), will generate when the taxpayer completes Form 4626, Alternative Minimum Tax - Corporations, and it appears the taxpayer is not liable for AMT.

  2. Refer to IRM 21.7.4.4.4.7.3, CP 130 – Potential Exemption from Alternative Minimum Tax (AMT), for information on how to work this notice.

21.3.1.4.72  (10-01-2012)
CP 134B FTD Discrepancy - Balance Due

  1. A CP 134B, FTD Discrepancy - Balance Due, is issued to notify taxpayer that the amount of Federal Tax Deposits (FTDs) or estimated Tax payments credited differs from the amount reported resulting in a balance due.

  2. Notice generated on tax modules with a math error with math error notice codes 24, 26 or 39:

    If Then
    Taxpayer indicates credit was not given for a missing payment Refer to IRM 21.5.7, Payment Tracers.
    Taxpayer has other information that resolves balance due Take appropriate action per IRM 21.7.1, BMF/NMF Miscellaneous Information.
    Taxpayer agrees with notice
    1. Advise taxpayer to correct their records.

    2. Request payment. Refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.

21.3.1.4.73  (10-01-2009)
CP 134R FTD Discrepancy - Refund

  1. A CP 134R, FTD Discrepancy - Refund, is issued to notify taxpayer that the amount of Federal Tax Deposits (FTDs) or estimated Tax payments credited differs from the amount reported resulting in an overpayment.

  2. Notice generated on tax modules with a math error notice code 24, 26 or 39:

    If Then
    Taxpayer disagrees with notice and indicates excess payment(s) were intended for another period Initiate credit transfer to appropriate period. Refer to IRM 21.5.8, Credit Transfers.
    Taxpayer has other information that resolves the overpayment Take appropriate action per IRM 21.7.1, BMF/NMF Miscellaneous Information.
    Taxpayer agrees with notice
    1. Advise taxpayer to correct their records.

    2. Advise taxpayer to expect the refund within four to six weeks.

21.3.1.4.74  (10-01-2002)
CP 136 Annual Notification of FTD Deposit Requirements (941, 941SS)

  1. A CP 136, Annual Notification of FTD Deposit Requirements (941, 941SS), is issued yearly to filers of Form 941 and Form 941-SS to advise employers of which deposit method to use for the upcoming calendar year if different than current deposit method.

21.3.1.4.75  (10-01-2002)
CP 137 Annual Notification of FTD Deposit Requirements (Form 943)

  1. A CP 137, Annual Notification of FTD Deposit Requirements (Form 943), is issued yearly to filers of Form 943 to advise employers which deposit method to use for the upcoming calendar year.

21.3.1.4.76  (10-01-2012)
CP 138 Notice of Credit Applied

  1. A CP 138, Notification That the Overpayment on the Return was Offset Against Another Tax Period with a Balance Due, is issued to notify taxpayer that an overpayment on a return has been offset to another tax period with a balance due. After researching IDRS, explain reason for the balance due. Refer to IRM 21.5.7, Payment Tracers, for information about locating missing payments. If the taxpayer has questions about the balance due, follow instructions in table below:

    If Then
    Taxpayer has additional information that resolves balance due Take appropriate action per IRM 21.7, Business Tax Returns and Non-Master File Accounts.
    Taxpayer agrees with notice
    1. Advise taxpayer to correct their records.

    2. Request payment. Refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.


21.3.1.4.77  (10-01-2009)
CP 141x Series Notices, Penalty Charged Under Internal Revenue Code Section 6652(c)

  1. There are three notices in the CP 141x series: Notice 141C, We Charged a Penalty Under Internal Revenue Code Section 6652(c) - Form Filed Late and Incomplete, Notice 141I, We Charged a Penalty Under Internal Revenue Code Section 6652(c) - Form Incomplete and Notice 141L, We Charged a Penalty Under Internal Revenue Code Section 6652(c) - Form Filed Late .

  2. The CP 141x series notices are generated when a Exempt Organization (EO) return is received late and/or has missing or incomplete information.

  3. Route all correspondence regarding CP 141x notices to the Ogden Accounts Management Center, EO Accounts MS: 6552. Refer to IRM 21.3.8.10, Account Issues - TE/GE, and IRM 21.7.7.4.23, Exempt Organization Penalties for additional information.

21.3.1.4.78  (10-01-2009)
CP 142, Tax Exempt Bonds, Late Filed Return

  1. A CP 142, Tax Exempt Bonds, Late Filed Return, is generated when a Form 8038 , Information Return for Tax-Exempt Private Activity Bond Issues, Form 8038-G, Information Return for Government Purpose Tax-Exempt Bond Issues , or Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues , is filed late and a reason for the late filing is not provided.

  2. Route all correspondence regarding CP 142, Tax Exempt Bonds, Late Filed Return, notices to the Ogden Accounts Management Center, EO Accounts MS: 6552. Refer to IRM 21.3.8.10, Account Issues - TE/GE, and IRM 21.7.7.5.4.4, Tax Exempt Bond Correspondence and Processing Overview, for additional information.

21.3.1.4.79  (10-01-2009)
CP 143, Tax Exempt Bonds, Late Filing Accepted

  1. A CP 143, Tax Exempt Bonds, Late Filing Accepted, is a manually generated notice that informs the filer the response they provided to IRS for filing Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues, Form 8038-G, Information Return for Government Purpose Tax-Exempt Bond Issues , or Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues , late was accepted.

  2. Route all correspondence regarding CP 143 notices to the Ogden Accounts Management Center, EO Accounts MS: 6552. Refer to IRM 21.3.8.10, Account Issues - TE/GE, and IRM 21.7.7.5.4.4, Tax Exempt Bond Correspondence and Processing Overview, for additional information.

21.3.1.4.80  (10-01-2004)
CP 145 Notice of Credit-Elect

  1. A CP 145, Notice Of Credit Elect on Forms 1120C, 1120F, 1120L, 1120M, 941, 942, 943, 720, 1041, 1042, CT-1, is issued to notify taxpayer of the amount of credit actually applied to the next taxable period when the amount differs from the taxpayer's requested amount by $1.00 or more.

  2. This notice is issued for Form 990C, Farmers' Cooperative Association Income Tax Return and all returns in the 1120 U. S. Corporate Income Tax Return series, or whenever a Form 1042, Annual Withholding Tax Return for U. S. Source Income of Foreign Persons, CT-1, Employer's Annual Railroad Retirement Tax Return, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 941, Employer's Quarterly Federal Tax Return, Form 944, Employer's Annual Federal Tax Return, Form 943 , Employer's Annual Tax Return for Agricultural Employees, or Form 720, Quarterly Federal Excise Tax Return, with Computer Condition Code (CCC) "E" posts. Refer to Document 6209 , IRS Processing Codes and Information, Section 3 for information on "CCCs."

  3. After researching IDRS, explain reduction in refund or credit-elect amount. Follow table below for resolution:

    If Then
    Taxpayer agrees with notice
    1. Advise taxpayer to correct their copy of return.

    2. Advise taxpayer to amend their estimated tax schedule, and increase payments to avoid a penalty for underpayment of estimated tax.

    Taxpayer indicates credit was not given for a missing payment Refer to IRM 21.5.7, Payment Tracers.
    Overpayment was not to be credited to next year Refer to IRM 21.5.8, Credit Transfers.


21.3.1.4.81  (10-01-2012)
CP 160 BMF Annual Reminder Notice

  1. A CP 160, BMF Annual Reminder Notice, is issued to remind taxpayer of a balance due on a deferred account (status 23):

    If And Then
    Taxpayer agrees with notice Taxpayer’s financial status has not changed No action is necessary.
    Taxpayer indicates a change in financial Status Payments can be made on the account
    1. Request payment.

    2. Refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.

    Taxpayer indicates a payment was made Was not credited to the account
    1. Research for the payment.

    2. Refer to IRM 21.5.7 , Payment Tracers.

    Taxpayer does not agree with notice Provides information for adjustment Research account, explain balance due, and adjust account if appropriate.


21.3.1.4.82  (10-01-2012)
CP 161 No Math Error, Balance Due (Except Form 1065)

  1. A CP 161, No Math Error, Balance Due (Except Form 1065), is issued to taxpayer as a first notice to notify them of tax, penalties, or interest due on any BMF return (except Form 1065) with a balance due of $1.00 or more and no math errors.

  2. After researching IDRS, explain reason for balance due. It may result from a missing payment or the assessment of penalties such as failure to file (FTF), estimated tax (ES), or dishonored check penalties:

    If Then
    Taxpayer agrees with notice and if it is a balance due Refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.
    Taxpayer indicates a payment was made and has not been credited to their account
    1. Research for payment.

    2. Refer to IRM 21.5.7, Payment Tracers.

    Taxpayer does not agree with notice
    1. Research account.

    2. Explain balance due.

    3. Adjust account if appropriate.

    4. Refer to IRM 21.7.1, BMF/NMF Miscellaneous Information , for possible error conditions.

21.3.1.4.83  (07-28-2014)
CP 162 Untimely Filing Penalty - Partnership

  1. A CP 162, Untimely Filing Penalty - Partnership, is issued to notify the partnership that a penalty has been assessed for failure to timely file a complete Form 1065, U.S. Return of Partnership Income, or Form 1120S, U.S. Income Tax Return for an S Corporation. Refer to IRM 21.7.4.4.2.8.2, Small Partnership Penalty Abatement, and IRM 21.7.4.4.2.7, Partnership Penalties, for more information.

  2. If Form 1065 was filed late, incomplete, or both, do the following:

    If Then
    Taxpayer agrees with notice Request payment; refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.
    Taxpayer requests abatement of Late Filing Penalty and penalty amount is within oral statement ceiling
    1. Consider taxpayer's information and adjust or abate if criteria are met.

    2. Refer to IRM 20.1, Penalty Handbook for penalty abatement and reasonable cause procedures.

    Taxpayer requests abatement of Late Filing Penalty and amount is over oral statement ceiling
    1. Determine if the taxpayer can fax documentation to you while on the telephone. See IRM 21.5.2.4.3, Adjustments Requiring An Amended Return or Taxpayer Documentation, for additional information on accepting faxed documentation.

    2. If the taxpayer can not fax immediately, advise them to call back when they are able to fax or, if unable to fax, they may submit the request and supporting documentation to the address where they filed their return.

    3. Refer to IRM 20.1, Penalty Handbook, for penalty abatement and reasonable cause procedures.

    4. Consider taxpayer's information and adjust or abate if appropriate.

21.3.1.4.84  (10-01-2002)
CP 163 BMF Annual reminder Notice

  1. A CP 163, BMF Annual reminder Notice, is issued annually to remind the taxpayer of a balance due of Tax, Penalty and Interest on a module that has been in Currently Not Collectible (CNC) status (with closing code 12 or 24–32) for at least 65 cycles.

21.3.1.4.85  (01-18-2011)
CP 165 Penalty for Dishonored Check

  1. A CP 165, Penalty for Dishonored Check, is issued to notify taxpayer that a check was not honored by their bank.

  2. Refer to IRM 20.1.10.4, IRC section 6657 Bad checks (Dishonored Checks or Other Forms of Payment).

21.3.1.4.86  (10-01-2012)
CP 166 Insufficient Funds on Direct Debit Installment Agreement

  1. A CP 166, Insufficient Funds on Direct Debit Installment Agreement, is issued to notify taxpayer that a direct debit installment agreement payment was dishonored due to insufficient funds.

    If Then
    Taxpayer agrees Request submission of missing payment
    Taxpayer is experiencing difficulty that will prevent further installment payments from being honored Refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.
    Taxpayer has reasonable cause for removal of penalty Refer to IRM 20.1.1, Introduction and Penalty Relief.
    Taxpayer insists there were sufficient funds in their account Advise the taxpayer to contact their bank.
  2. Refer to IRM 20.1.10.4, IRC section 6657 Bad checks (Dishonored Checks or Other Forms of Payment).

21.3.1.4.87  (10-01-2009)
Letter 4010C FUTA Certification - Proposed Increase to FUTA Tax

  1. As of July 2006, IDRS Letter 4010C, FUTA Certification - Proposed Increase to FUTA Tax, replaced CP 167.

  2. Notifies taxpayer of a proposed increase in tax to Form 940 and Form 940–EZ based on state certification of credit information that differs from taxpayer's return. Taxpayer should reply to the notice, refer to IRM 4.19.5.4.9, Processing Replies, IRM 4.19.5.4.10, No Replies, and IRM 4.19.5.4.11, Undeliverables.

21.3.1.4.88  (10-01-2009)
Letter 4011C FUTA Certification - Proposed Decrease to FUTA Tax

  1. As of July 2006, IDRS Letter 4011C, FUTA Certification - Proposed Decrease to FUTA Tax, replaced CP 168.

  2. Notifies taxpayer of a proposed decrease in tax to Form 940 and Form 940EZ based on state certification of credit information that differs from that on taxpayer's return. Refer to the IRM for resolution.

  3. Taxpayer should reply to the notice, refer to IRM 4.19.5.4.9, Processing Replies, IRM 4.19.5.4.10, No Replies, and IRM 4.19.5.4.11, Undeliverables.

21.3.1.4.89  (10-01-2012)
CP 187 BMF Annual Reminder Notice

  1. A CP 187, Annual Reminder Notice, is issued as an annual reminder of balance due notice issued to BMF accounts in Status 22 and 26. A separate notice is issued on each module. Follow normal BMF balance-due procedures in IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.

21.3.1.4.90  (10-01-2011)
CP 191 Notice of Installment on Forms 1041, 1120, 706, 2290, 4638, 990C, 990T, or 11

  1. The CP 191 is an internal notification to the campus accounting to update the installment billing clerks file.

  2. If response received for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, forward to Estate and Gift Tax Operations 201 W Rivercenter Blvd. Covington, KY 41011 Attention: Stop 824G.

21.3.1.4.91  (10-01-2014)
CP 207 FTD Information Notice-Proposed FTD Penalty

  1. A CP 207, Proposed averaged FTD Penalty (amounts less than $75,000), Request for Correct ROFTL Information, is generated on Form 940, Form 941, Form 943, Form 944, Form 945 and Form 1042 tax modules when the record of federal tax liability (ROFTL) section of the return is incomplete, illegible or the total tax liability reported on the ROFTL does not equal the net taxes on the return. The CP 207 notifies the taxpayer to complete and return a ROFTL or IRS will assess an averaged FTD penalty. CP 207L is generated for averaged penalties of $75,000 or more.

  2. Advise the caller to complete a ROFTL for the appropriate form identified in the notice and to either fax or mail it. Follow procedures in IRM 20.1.4.18, CP 207/207L Notices.

21.3.1.4.92  (10-01-2014)
CP 210 Audit/DP Tax Adjustment

  1. A CP 210, Audit/DP Tax Adjustment, is issued to notify taxpayer of an Examination or Data Processing tax adjustment notice, resulting in overpayment of $1.00 or more or a zero balance. Also issued as a return settlement notice when penalties are assessed on overpaid modules. After researching IDRS, explain reason for notice.

    If And Then
    Taxpayer agrees with notice Balance is zero No action is necessary.
    Taxpayer agrees with notice There is a credit
    1. Advise taxpayer a refund will be issued within two to three weeks if no other Federal taxes or obligations are owed. (i.e., TOP offset for child or spousal support, Federal non-tax debts, or state income tax).

      Note:

      Review freeze conditions, if present, to determine if additional actions are needed to release credit or to provide additional information to the taxpayer.

    2. Advise taxpayer to allow up to two additional weeks for mail time.

    Taxpayer disagrees Adjustment did not result from examination of return
    1. Ask taxpayer to send necessary documentation. Determine if the documentation can be faxed while you are on the telephone with the taxpayer. If the taxpayer can fax, provide them with your fax number. See IRM 21.5.2.4.3, Adjustments Requiring An Amended Return or Taxpayer Documentation, for additional information on accepting faxed documentation.

    2. If the taxpayer can not fax immediately, advise them to call back when they are able to fax or, if unable to fax, to submit the request and supporting documentation to the address on the notice.

    3. For information about BMF tax adjustments, refer to IRM 21.7, Business Tax Returns and Non-Master File Accounts.

    Adjustment resulted from an examination of return Taxpayer disputes deficiency assessment Under certain conditions, you can request an audit reconsideration. Refer to IRM 21.5.10, Examination Issues.

21.3.1.4.93  (10-01-2012)
CP 215 Civil Penalty Assessment

  1. A CP 215, Civil Penalty - 500 and 600 Series, is issued to notify taxpayer a civil penalty was assessed.

    If Then
    Taxpayer agrees with notice Refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.
    Taxpayer disagrees Advise taxpayer to submit a written request, that explains the circumstances, to the assessing function.

21.3.1.4.94  (10-01-2002)
CP 220 Audit/DP Tax Adjustment

  1. A CP 220, Audit/DP Tax Adjustment, is an Examination and Data Processing tax adjustments resulting in a balance due of $1.00 or more. After researching IDRS, explain reason for notice. For resolution, refer to table in IRM 21.3.1.4.92, CP 210 Audit/DP Tax Adjustment.

21.3.1.4.95  (10-01-2012)
CP 225 Missing Payment Applied

  1. A CP 225, Missing Payment Applied, is issued to advise taxpayer that a tax payment inquired about was located and applied to a specific account. This letter also advises taxpayer of a remaining balance due, a zero account balance, or a refund issued. After researching IDRS, explain reason for notice.

    If And Then
    Taxpayer agrees with notice A refund is due Advise taxpayer the refund will be received within two weeks if no other Federal taxes or other obligations are owed and a refund amount remains (i.e. TOP offset for child or spousal support, Federal non-tax debts, or state income tax).
    Taxpayer agrees with notice There is a balance due
    1. Request payment.

    2. Refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.

    Taxpayer disagrees with notice Indicates additional payment was made but not credited to account
    1. Research for missing payment.

    2. Transfer credit if found.

    3. Refer to IRM 21.5.8, Credit Transfers .

21.3.1.4.96  (10-01-2010)
CP 230 Overpayment on Employment Tax Account

  1. A CP 230, CAWR/DP Tax Adjustment, is issued to notify taxpayer of a determination of refund due, made as a result of a Combined Annual Wage Reporting (CAWR) adjustment made due to the taxpayer's amended return being filed and processed.

  2. Advise taxpayer the refund amount is based on the amended return filed and on the comparison of the figures reported on employment tax return and information submitted on information returns. Figures were presented to taxpayer previously by the CAWR program via Letter 98C, Wages Reported per SSA; No Record of Return: Form 941, 943, 945 and Schedule H, or Letter 99C, Wage Discrepancy Per SSA; Information/Verification Requested.

  3. If taxpayer does not agree with refund, advise them to contact the processing center at the address indicated on the notice. Assist taxpayer in preparing response to issuing center.

21.3.1.4.97  (10-01-2000)
CP 238 Late FTD Information Notice

  1. A CP 238, Late Federal Tax Deposit (FTD) Educational Notice - No Penalty Charged, is issued to first time Form 941 filers who did not deposit correctly. The CP 238 explains:

    • One or more deposits were late or were not made according to the taxpayer's current deposit requirements.

    • The Service is not charging a federal tax deposit penalty because our records indicate this is the first time they have been liable for this type of tax return.

  2. A Notice 931 is enclosed to explain the deposit requirement for Form 941. Refer to IRM 20.1.4, Failure to Deposit Penalty , for more information on deposit requirements and penalties.

21.3.1.4.98  (10-01-2012)
CP 240 Amount Due on Employment Tax Account

  1. A CP 240, CAWR/DP Tax Adjustment, is issued to notify taxpayer of an adjustment to the account when there is a discrepancy between information reported on the employment tax returns and the W–2, W–2G, or 1099–R forms submitted. This notice is a bill issued to taxpayer as a result of the CAWR program.

  2. After researching IDRS (BMFOLU) explain reason for the notice. Advise taxpayer that amount due is based on a comparison of figures reported on employment tax return with information submitted on information returns. The figures were previously presented to taxpayer during CAWR program. The bill is generated whether or not the taxpayer responded to the CAWR notice or correspondence issued if a discrepancy still existed. Late replies to the CAWR notice or correspondence would not have prevented the notice from being issued.

    Note:

    The bill also may result from partial payment.

    If Then
    Taxpayer disagrees with notice
    1. Advise taxpayer to reply to address provided on notice.

    2. Assist taxpayer in preparing response to issuing center.

    3. Refer to IRM 4.19.4.11, IRS-CAWR/SSA-CAWR - CSR Information.

    Taxpayer agrees with notice Request payment, refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.

21.3.1.4.99  (10-01-2010)
Letter 99C Notice of Employment Tax Problem

  1. A Letter 99-C, Notice of Employment Tax Problem, is issued for an IRS-CAWR case to notify taxpayer of a discrepancy between information reported on the Federal employment tax returns ( Form 941, Employer’s Quarterly Federal Tax Return, Form 944, Employer's Annual Federal Tax Return, Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees, Form 945, Annual Return of Withheld Federal Income Tax, or Schedule H, Household Employment Taxes) and the Form W-2 submitted to SSA or the Form W-2G, Certain Gambling Winnings or Form 1099–R, Distribution From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA, Insurance Contracts, etc., submitted to the IRS. Refer to IRM 4.19.4.11, IRS-CAWR/SSA-CAWR - CSR Information.

  2. Do the following:

    1. Advise taxpayer that Letter 99C is not a bill, but a proposed increase or decrease in tax based on a comparison of figures reported on employment tax return and information submitted on information returns. The Letter 99C can address either an increase or a decrease.

    2. Ask taxpayer to compare totals on employment tax returns and information returns to their records with the figures shown on the Letter 99C.

    3. Assist taxpayer in identifying the error and reviewing filing requirements and tax computation on employment tax return.

    4. Assist taxpayer in preparing a complete response to CAWR unit of the issuing center (e.g., missing Form 941, or Form W-2). Refer to IRM 4.19.4.11, IRS-CAWR/SSA-CAWR - CSR Information.

21.3.1.4.100  (04-17-2014)
Letter 98C Discrepancy W–2s and Employment Tax Returns

  1. A Letter 98C, Request For W-2 Not Filed With Social Security Administration, is issued on a SSA-CAWR case to notify taxpayer of a discrepancy between information reported on the employment tax returns and that reported on the Forms W-2 submitted to Social Security Administration (SSA), i.e., taxpayer is reporting more tax paid on an employment tax return than is due on wages reported on Form W-3/W-2.

  2. Advise taxpayer:

    1. Letter 98C is a proposed penalty assessment and is a request for copies of Forms W-2 previously requested by SSA. It also notifies taxpayer of a potential penalty assessment if forms are not submitted to the IRS to be forwarded to SSA.

    2. IRS must receive copies of forms or proof of timely filing before the "due" date outlined in the notice to prevent a penalty assessment against the taxpayer. This will occur even if taxpayer insists they filed the forms with SSA previously. Advise taxpayer to respond to address on the notice.

    3. It is extremely important that the taxpayer provide the forms or proof of timely filing directly to the IRS to prevent assessment of penalty for failing to file Form W-2.

    4. If taxpayer does not respond to notice and provide a copy of the Form W-2 filed with SSA, they will be assessed a penalty.


  3. Assist taxpayer in identifying the error (e.g., SSA did not receive all of the Form W-2 and/or Form W-3 , Transmittal of Wage and Tax Statements, for the EIN, taxpayer used two different TINs).

    1. Ask taxpayer to compare their records with figures listed on Letter 98C.

    2. Determine whether taxpayer's total submission was received and processed by SSA. Ask taxpayer to compare submissions according to their records with figures on the Letter 98C. You also may access BMFOLU for the W–2/W–3 amounts.


    If Then
    Figures listed on Letter 98C show some Forms W-2 were processed by SSA Tell taxpayer to identify which forms are missing.
    Taxpayer states W–2 amounts are correct and that no forms are missing (also check for corrected W–2)
    1. Taxpayer did not correctly compute employment tax.

    2. Advise taxpayer to review their return and file the applicable adjusted employment tax return if appropriate. Refer to IRM 21.7.2.4.6, Adjusted Employer's Federal Tax Return or Claim for Refund, for more information.


  4. Assist taxpayer in preparing a response to CAWR unit of the issuing center. (Refer to IRM 4.19.4, CAWR Reconciliation Balancing, for more information on the CAWR program). Never transfer the taxpayer's call to the CAWR unit.

21.3.1.4.101  (05-18-2011)
CP 259 Master File Generated 1st TDI Notice for Delinquent Business Tax Returns

  1. CP 259 series notices (A - G) are issued from Master File on accounts that have not received a return to satisfy the filing requirement.

  2. Refer to IRM 21.7.7.4.26, CP 259, CP 42X and CP 249 Entity Notices, for more information for Exempt returns.

    Note:

    DO NOT route when there is a notation of "599" on the return.

21.3.1.4.102  (10-01-2012)
CP 260 Credit Reversal Adjustment

  1. A CP 260, Credit Reversal Adjustment, is issued to notify taxpayer of a credit reversal (e.g., erroneous payment posted and taken out, other credits allowed and then removed) or an adjustment to their account. After researching IDRS, explain reason for the notice.

    If And Then
    Taxpayer agrees with notice A balance is due
    1. Request payment.

    2. Refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay.

    Taxpayer disagrees with notice Indicates a payment was not credited to the account
    1. Research account and make appropriate credit transfer(s).

    2. Refer to IRM 21.5.8, Credit Transfers.

21.3.1.4.103  (10-01-2007)
CP 267 No Math Error Credit Offset Notice

  1. A CP 267, No Math Error Credit Offset Notice, is issued to notify taxpayer of possible misapplied payments and allows taxpayer to advise IRS of their correct application. Notice requires a response. After researching IDRS, explain FTD discrepancies and reason for overpayment. Refer to IRM 21.7.11.4.9, CP 267/268 - Notice of Excess Credit, for procedures.

21.3.1.4.104  (10-01-2007)
CP 268 Math Error Credit Offset Notice

  1. A CP 268, Math Error Credit Offset Notice, is issued to notify taxpayer of an error on return and possible misapplied payments resulting in an overpayment. It allows taxpayer the opportunity to advise IRS of validity of math error and proper application of credits. Notice requires a response. After researching IDRS, explain reason for overpayment. Refer to IRM 21.7.11.4.9, CP 267/268 - Notice of Excess Credit, for procedures.

    If Then
    Taxpayer agrees with notice
    1. Release refund.

    2. Advise taxpayer that refund will be issued in 2 to 3 weeks if no other Federal taxes or other obligations are owed and a refund amount remains (i.e., TOP offset for child or spousal support, Federal non-tax debts, or state income tax).

    Taxpayer disagrees with notice and indicates excess payments were intended for another period Initiate credit transfer to appropriate period. Refer to IRM 21.5.8, Credit Transfers.
    Taxpayer disagrees with math error after being given explanation Refer to IRM 21.7.11.4.9, CP 267/268 - Notice of Excess Credit, for further information on adjustments and working these math errors.

21.3.1.4.105  (10-01-2003)
CP 282, Notification of Possible Filing Requirements

  1. A CP 282, Notification of Possible Filing Requirement, Form 1042 and Form 1042-S, is issued to notify taxpayer of a possible requirement to file information returns and withhold tax. This notice is generated when a filer of Form 1065 and Form 1065B , U.S. Return of Income for Electing Large Partnerships, checks a box on Schedule B, indicating they had foreign partners during the year. Refer to IRM 21.7.4.4.2.11, CP 282 Notice, Notification of Possible Filing Requirements Form 1041 and Form 1042-S, for additional information and procedures for responding to taxpayer inquiries. See IRM 21.8.2.16.1, CP 282 - Form 1065 for international.

21.3.1.4.106  (10-01-2004)
CP 289 Annual Installment Agreement Statement

  1. A CP 289, Annual Installment Agreement Statement, is issued as an annual BMF notice required by Section 3506 of RRA '98. The notice shows all payments made for the year and an ending balance. It advises the taxpayer that this notice is not a bill. It also instructs the taxpayer to contact the Service if:

    1. There is restricted interest and/or penalty on the module and the taxpayer wants a balance due.

    2. The taxpayer made a payment that is not shown on the notice.

21.3.1.4.107  (12-20-2012)
CP 208 Notice, Potential Credit Transfer Action Form 1041

  1. The CP 208 is an internal notice generated when Form 1041 posts with credit shown on the election line and the credit has not been transferred, a -P freeze generates. The freeze is released when the module balance becomes zero or debit status.

  2. See IRM 21.7.4.4.1.12.3, CP 208 Notice, Potential Credit Transfer Action Form 1041 for procedures.

21.3.1.4.108  (12-20-2012)
CP 224 Notice,Potential Qualification as a Personal Service Corporation

  1. The CP 224 is issued to businesses who, based on the business activity described on the Form 1120 they filed, may qualify as a personal service corporation.

  2. See IRM 21.7.4.4.4.3.1, CP 224 Notice, Potential Qualification as a Personal Service Corporation for procedures.

21.3.1.4.109  (10-01-2011)
Non-Master File (NMF) Notices

  1. A toll-free number (1-888-829-7434) appears on all NMF notices. Procedures for employees assigned to the new toll-free number are in IRM 21.7.12.4.1, NMF Toll- Free Number. NMF notices contain an "n" after the TIN. NMF notices can also be identified by the tax class (third digit) in the DLN of 6. Overseas taxpayers may call the United States for help at 267-941-1000.

  2. Notice numbers are shown in the bottom right-hand corner. The notice shows an "n" after the Taxpayer Identification Number (TIN).

    • Form 6335, NMF First Notice , is the first notice issued on a Non-Master File account.

    • Form 4840, NMF Fourth Notice, is the fourth notice issued on a Non-Master file account.

    • A second and third notice are not issued.

    • Form 9774, Annual Reminder Notice For ANMF/NMF, is the annual reminder notice.

    • The address on the notice is the address where the taxpayer's NMF account resides.


21.3.1.4.109.1  (10-01-2012)
Resolution of NMF Notices

  1. If you are contacted by a taxpayer at a number other than the number listed inIRM 21.3.1.4.109Non-Master File (NMF) Notices above, take the following action:

    1. Answer any questions to the extent of your ability and expertise.

    2. If you do not have the expertise/or system access required to answer the taxpayer's question and/or resolve the issue, advise the taxpayer to call the phone number shown in (1) above.

    3. Do not refer taxpayers to this number unless they have one of the notices listed in IRM 21.3.1.4.109, Non-Master File (NMF) Notices.

21.3.1.4.110  (10-01-2002)
Notice 1219A Notice of Potential Third Party Contact to Obtain Unfiled Returns

  1. Notice 1219A is issued with CP 518. The Notice 1219A informs the taxpayer that:

    • IRS is attempting to collect unfiled returns.

    • IRS usually deals directly with the taxpayer or the taxpayer's representative.

    • IRS sometimes talks with other persons to verify information given to us by the taxpayer or to obtain needed information the taxpayer has been unable to provide.

    • IRS may contact other persons, and if we do we will generally need to tell them limited information about the taxpayer (such as the taxpayers name).

    • The law prohibits IRS from disclosing any more information than is necessary to obtain or verify the information we are seeking.

    • IRS's need to contact other persons may continue as long as there is activity on this matter.

21.3.1.4.111  (11-02-2011)
Notice 1219B Notice of Potential Third Party Contact to Obtain Uncollected Taxes

  1. Notice 1219B is issued with the CP 504 and CP 523. The Notice 1219B informs the taxpayer that:

    • IRS is attempting to collect unpaid taxes from them.

    • IRS usually deals directly with the taxpayer or the Taxpayer's representative.

    • IRS sometimes talks with other persons to verify information given to us by the taxpayer or to obtain needed information the taxpayer has been unable to provide.

    • IRS may contact other persons, and if we do we will generally need to tell them limited information about the taxpayer (such as the taxpayers name).

    • The law prohibits IRS from disclosing any more information than is necessary to obtain or verify the information we are seeking.

    • IRS's need to contact other persons may continue as long as there is activity on this matter.

  2. Prepare Form 4442 for requests for calculation of interest and route to the Campus AM Account Paper function within the phone staff Directorate, see IRM 20.2.3.5, Interest Computation Explanations.

    Note:

    Taxpayers with restricted interest and penalties will have an additional statement on CP 504 and 523 stating " As your account contains interest and/or penalties which must be manually calculated, you must call 1–800–829–0922 for the total amount due." These accounts must be manually calculated for penalty and interest.

21.3.1.4.112  (10-01-2012)
Letter 3228
Annual Reminder Notice

  1. This letter is issued yearly on balance due accounts. It reminds the taxpayer of a balance due and advises the taxpayer of the following:

    1. It is not necessary to contact the IRS if they are working with us to resolve the balance due.

    2. To send full payment if you agree with the amount shown and are not already working with us to resolve the balance due.

    3. To call the number shown on the notice if they disagree with the amount shown, have questions, or cannot pay the amount.

  2. The letter also warns of enforcement action. Refer to IRM 21.3.12.4, Determine the Earliest The Taxpayer Can Full Pay , for information on working balance due cases.

21.3.1.4.113  (10-01-2013)
Employee Plans Masterfile (EPMF) Notice CP 403 and CP 406

  1. Notices CP 403, Form 5500, First Delinquency Notice and CP 406, Form 5500, Second Delinquency Notice, are return delinquency notices. These notices are issued to taxpayers with a filing requirement for Form 5500, Annual Return/Report of Employee Benefit Plan and inform the taxpayer of an overdue return.

  2. CP 403is the first notice and CP 406 is the final notice. A response is required.

  3. Delinquency cases are placed on the Taxpayer Information File (TIF). Each case is retained on this file for a period determined by the date the last tax module was satisfied in the entity. The TIF is updated weekly with any satisfying transaction input during the week.

    If And Then
    A Form 5500-R , Registration Statement of Employee Benefit Plan, return has not posted It is 15 months after the return due date CP 403 is issued. This is the first notice
    A Form 5500E, Annual Return of One-Participant Retirement Plan, return has not posted It is 26 months after the return due date CP 403 is issued. This is the first Notice.
    No response is received No notice delay is input The second notice, CP 406 is issued 12 weeks later.


  4. Resolve CP 403 and CP 406 issues as follows:

    If And Then
    You are familiar with the criteria for filing Form 5500 You can answer the taxpayer's questions
    1. Advise the taxpayer if they are required to file a return.

    2. Order any forms needed.

    3. Advise the taxpayer how to respond to the notice.

    You are not familiar with the criteria for filing these forms, and/or you can not answer the taxpayer's question   Transfer the call to TEGE EP notice application, #92264.
    You receive an on-line inquiry concerning notice CP 403/406 The inquiry concerns a Form 5500EZ Refer to IRM 21.3.8.10.2.10, CP 403 and 406.
    You receive an inquiry on CP 403/406 There is no TC 150 on the module Route the notice to the Entity unit to the address on the notice.


  5. Refer to IRM 3.13.36, EPMF Account Numbers, for more information on CP 403 and CP 406.

21.3.1.4.114  (11-13-2013)
CP 2030/2531- BMF Automated Underreporter Program- General Information

  1. The BMF Automated Underreporter (BMF-AUR) program is designed to review Forms 1120, U. S. Corporation Income Tax Return, and Forms 1041, U. S. Income Tax Return for Estates and Trusts, for potential underreported or missing income. BMF-AUR Operations is located in the Ogden Campus. The program compares the information reported on the Form 1120 and Form 1041 to the Information Return Master File (IRMF) which contains various Forms 1099, Schedule K-1, etc. submitted by payers.

  2. BMF-AUR sends notices to Form 1120 and Form 1041 filers notifying them of the discrepancy between the information documents and what is reported on the income tax return. These notices are:

    1. CP 2030, Initial Notice Issued to Request Verification for Unreported Income, Deductions, Payment and/or Credits on BMF Income Tax Returns Matched to Payer Information Documents

    2. CP 2531, Initial Contact for Potential Discrepancy of Income, Deductions and/or Credits Claimed on BMF Income Tax Returns Matched to Payer Information Documents

  3. The CP 2531 is sent to the taxpayer as an inquiry and not a proposal of assessment. Generally, it is sent to a taxpayer to obtain information prior to the issuance of the CP 2030. The CP 2030 is the BMF-AUR notice of proposed assessment relating to the underreporter issues on the Forms 1120 and Forms 1041.

  4. When the account has been selected to be worked by BMF-AUR, the account may show a TC 925. Process codes shown with the TC 925 will provide the status of the case as it goes through BMF-AUR processing.

    Example:

    925 07152013 0.00 20134108 00277-276-71240-3

    PROCESS-CD>403040904500

    Note:

    If the last process code is 4170 the case may have been selected for manual processing, see (5) below.

  5. When a notice is issued, the BMF-AUR function puts a control on the module. IDRS research will show:

    1. An open IDRS control base with control category code "BUR0" , "BUR1" ,"BURS" or "BURC" controlled to employee number, 048xxxxxxx.

    2. An underreporter process code. The process codes will update as the case progresses through the BMF-AUR process.

      Note:

      The process codes may appear as history notes on CC TXMOD.

  6. When there is an open BMF-AUR control on the tax module, the following taxpayer correspondence must be routed to BMF-AUR to be worked:

    • Letter 4550, BMF-AUR Additional Correspondence

    • Letter 4551, BMF-AUR Closing

    • Letter 4552, BMF-AUR Payer Inquiry

    • CP 2030

    • CP 2531

    • CP 3219B, Notice of Deficiency

    • Letter 531-T, Notice of Deficiency, with accompanying Form 4089-B, Notice of Deficiency - Waiver

    • Form 1120X, Amended U.S. Corporation Income Tax Return

    • Amended Form 1041

    Note:

    On CIS route to the OAMC central printer, MS 6663, Attn: BMF AUR for processing. DO NOT put BMF-AUR control base in case status code B.

  7. If only the TC 925 (no process code) is on the account, do not refer case to BMF-AUR. Work the taxpayer’s issue following normal procedures.

  8. If the taxpayer calls and they didn’t receive the notice or is requesting a copy of any of the notices, transfer the call to #92327. If the call can not be transferred, provide the caller with the BMF-AUR phone number and hours of operation. The BMF-AUR number is 877-571-4712. The hours of operation are from 9:00 a.m. – 5:00 p.m. local time.

  9. BMF-AUR may send several other notices. These include:

    • Letter 2627C - Used to obtain missing information when an incomplete Power of Attorney (POA) is submitted by taxpayer. A response is expected.

    • Letter 2893C - Used to notify taxpayer of adjustment.

    • Letter 4314C - Used to inform taxpayer the case is not yet resolved. This is issued from BMF-AUR when another action is being taken on a case at the same time (e.g., when a letter to validate income or additional research is being conducted).

    • Letter 4550C - Used to correspond with taxpayer to obtain additional information or to provide further explanation subsequent to a CP 2030 or CP 2531 notice. A response is usually expected.

    • Letter 4551C - Used to notify taxpayer of conclusion of their BMF-AUR case. No response is expected.

    • Letter 4552C - Used to correspond with an employer/payer to clarify income. Ask employer/payer to complete form and return.

    • CP 2005 - BMF-AUR also sends CP 2005 to acknowledge receipt of information and thank the taxpayer for that information. The CP 2005 also informs them that BMF-AUR is closing the case.

    Copies of all of these notices can be obtained from BMF-AUR when the taxpayer calls the area.

  10. For additional information on the BMF-AUR Program, see IRM 4.119.4, BMF Underreporter (BMF-AUR) Program.

21.3.1.4.114.1  (12-20-2012)
CP 2531 Initial Contact for Potential Discrepancy of Income, Deductions and/or Credits Claimed on BMF Income Tax Returns Matched to Payer Information Documents Procedures

  1. If the taxpayer calls questioning the receipt of a CP 2531, review the account and determine the current process code.

  2. The following are the procedures for working the various process codes relating to the CP 2531:

    If the last process code is.. Definition Then
    4030 Case has been selected by BMF-AUR
    1. The taxpayer has NOT YET received the notice.

    2. DO NOT refer the case to BMF-AUR.

    3. Respond to the taxpayer's issue following normal procedures

    4300 CP 2531 establishes IDRS control base.
    1. Advise the caller the notice is providing information pertaining to a discrepancy between the Form 1120 and information documents submitted under that EIN.

    2. Advise the taxpayer to respond to the notice indicating if they agree or disagree with the issues raised. Explain they need to provide an explanation and documentation, if appropriate for each item they are disputing.

    3. Advise taxpayer to attach a copy of the notice to their response.

    4. Provide the Ogden mailing address.
      IRS
      1973 N Rulon White Blvd
      Stop 6663
      Ogden Utah 84201–0028

    5. If the taxpayer wishes to talk to the BMF-AUR transfer to #92327. If unable to transfer, provide the taxpayer with the BMF-AUR phone number, 877-571-4712 number. The hours of operation are from 9:00 a.m. – 5:00 p.m. local time.

    6. If the taxpayer wishes to fax the information, provide the fax number, 855–235–8847

    4350, 4370, 4380 The case has been transferred to another area
    1. Do not refer to BMF-AUR.

    2. Follow normal procedures for handling the taxpayer’s issue.

    4340, 4400, 4420, 4440, 4460 BMF-AUR case closed no change to the tax liability and/or refundable credits.
    1. Do not refer to BMF-AUR.

    2. Follow normal procedures for handling the taxpayer’s issue.

    4470 The case has been worked and closed by BMF-AUR with an adjustment to tax or refundable credits.
    1. Explain the reason for the balance owed.

    2. Provide the Ogden mailing address.
      IRS
      1973 N Rulon White Blvd
      Stop 6663
      Ogden Utah 84201–0028

    3. The taxpayer can file a Form 1120X but it is not necessary.

    4. If the taxpayer wishes to fax the information, provide the fax number, 855-235-8847.

    5. If the taxpayer wishes to talk to the BMF-AUR transfer to #92327. If unable to transfer, provide the taxpayer with the BMF-AUR phone number, 877-571-4712 number. The hours of operation are from 9:00 a.m. – 5:00 p.m. local time.

    6. If the taxpayer disagrees with the assessment and there will be no balance owed after the needed information is provided to BMF-AUR:
      For accounts in status 58 input a STAUP 2209
      For all other notice statuses, input a STAUP 5809.

    7. If the taxpayer agrees and there is or will be a balance on the account follow normal collection procedures.

  3. When working paper cases, route all cases referring to BMF-AUR to Ogden BMF-AUR, Stop 6663. Do not route Form 1120X if unrelated to the BMF-AUR issue. Input a TC 971 ac 015 if routing a Form 1120X (only) relating to the BMF-AUR issue.

21.3.1.4.114.2  (11-13-2013)
CP 2030 Initial Notice Issued to Request Verification for Unreported Income, Deductions, Payment and/or Credits on BMF Income Tax Returns Matched to Payer Information Documents Procedures

  1. When working accounts with BMF-AUR Involvement, it is necessary to research the account to determine where the account is in the BMF-AUR process. This can be determined by reviewing the Underreporter Process Codes listed under the Transaction Code (TC) 925 on the account. Review the account and determine the past process code. See the chart below to determine procedures for working the case.

    If the last Process code is.... Definition Procedure
    4030 Case has been selected by BMF-AUR Paper or Phones
    1. The taxpayer has NOT YET received the notice.

    2. Do not send a Form 4442, Inquiry Referral.

    3. Respond to the taxpayer's issue following normal procedures.

    4090 A control has been opened.
    1. The taxpayer has NOT YET received the notice.

    2. Do not send a Form 4442, Inquiry Referral.

    3. Respond to the taxpayer's issue following normal procedures.

    4100, 4110, 4130-4170, 4210, 4220, 4240, 4260, 4270, or 4290 The case has been closed prior to contact with the taxpayer.

    Exception:

    If process code 4170 is present and open IDRS control with category code "BUR0" , "BUR1" , "BURS" or "BURC" , see IRM 21.3.1.4.114, CP 2030/2531- BMF Automated Underreporter Program- General Information.

    1. The taxpayer has NOT YET received the notice.

    2. Do not send a Form 4442, Inquiry Referral.

    3. Respond to the taxpayer's issue following normal procedures.

    4560, 4570, 4580, 4590, 4770, 4780, 4790, 4800 The case has been transferred to another area.
    1. Do not send a Form 4442, Inquiry Referral.

    2. Respond to the taxpayer's issue following normal procedures.

    4600, 4610, 4630, 4660, 4810, 4820, 4830, 4860, 4890 BMF-AUR case closed with no change to tax liability and/or refundable credits.
    1. Do not refer the case to BMF-AUR.

    2. Respond to the taxpayer’ issue following normal procedures.

    3. Do not send a Form 4442, Inquiry Referral.

    4500, 4520, 4530, 4540, 4700, 4720, 4730, 4750, , 4970, 4990 and the taxpayer agrees: CP 2030 or statutory notice sent
    1. Provide the Ogden mailing address.
      IRS
      1973 N Rulon White Blvd
      Stop 6663
      Ogden Utah 84201–0028

    2. Advise the taxpayer to respond to the notice indicating if they agree or disagree with the issues raised. Explain they need to provide an explanation and documentation (if appropriate) for each item(s) they disagree.

    3. Advise taxpayer to attach a copy of the notice to their response.

    4. The taxpayer can file a Form 1120X but it is not necessary.

    5. If the taxpayer wishes to fax the information, provide the fax number, 855-235-8847.

    6. If the taxpayer wishes to talk to BMF-AUR transfer to #92327. If unable to transfer, provide the taxpayer with the BMF-AUR phone number, 877-571-4712 number. The hours of operation are from 9:00 a.m. – 5:00 p.m. local time.

    7. If the taxpayer disagrees with the assessment and there will be no balance owed after the needed information is provided to BMF-AUR:

      1. For accounts in status 58 input a STAUP 2209.

      2. For all other notice status input 9 week STAUP to the next notice status.

    8. If the taxpayer requests a payment agreement and meets the criteria set up using CC IAPND

    4200, 4670, 4680, 4840, 4850, 4870 The case was worked and closed by BMF-AUR with an adjustment to tax liability and/or refundable credits.

    Note:

    PC 4850 is used when the account is assessed by default

    1. Explain the taxpayer the reason for the notice. In the case of PC 4850, advise the caller the service did not receive a response from the taxpayer.

    2. If the taxpayer disagrees with the assessment and there will be no balance owed after they provide the needed information to BMF-AUR:

      1. For accounts in status 58 input a STAUP 2209.

      2. For all other notice status input 9 week STAUP to the next notice status.

    3. Provide the Ogden mailing address.
      IRS
      1973 N Rulon White Blvd
      Stop 6663
      Ogden Utah 84201–0028

    4. If the taxpayer wishes to talk to the BMF-AUR transfer to #92327. If unable to transfer, provide the taxpayer with BMF-AUR phone number, 877-571-4712 number. The hours of operation are from 9:00 a.m. – 5:00 p.m. local time.

    5. If the taxpayer wishes to fax the information, provide the fax number, 855-235-8847.

  2. When working paper cases, route all cases referring to BMF-AUR to Ogden BMF-AUR, stop 6663. Do not route Forms 1120X if they are unrelated to the BMF-AUR issue. Input a TC 971 ac 015 if routing a Form 1120X (only) relating to the BMF-AUR issue.

21.3.1.4.114.3  (12-20-2012)
BMF-AUR Special Handling

  1. Do not refer Tentative Carrybacks (TENTs,) Restricted Interest Claims (RINTs), payment tracers, or entity change only requests to BMF-AUR.

  2. If correspondence relates to two different tax periods and only one relates to the BMF-AUR issue:

    1. Separate issues by tax period.

    2. Route as appropriate

    3. Work other issue or tax period following normal adjustment procedures.

21.3.1.5  (10-01-2014)
Request for Copy of Notice in an Alternative Media Format

  1. Make an attempt to assist the taxpayer without providing an Alternative Media format (i.e., Braille or large print).

    • Use Servicewide Notice Information Program (SNIP) to provide a generic explanation of the notice ( IRM 3.14.1.3.2, CP Notice Types. Refer to IRM 21.1.3.2.3 , Required Taxpayer Authentication, and IRM 21.1.3.3.2(3), Oral Disclosure Consent/Oral TIA (Paperless F8821).

    • Use IDRS to provide a specific explanation of the notice. Follow IRM 21.3.1.1, Notice Overview, and the Taxpayer Authentication/Disclosure references listed above.

      Note:

      For forms requests follow the procedures outline in IRM 21.3.6.4.1, Ordering Forms and Publications , and IRM 21.3.6.4.2, Other Methods of Obtaining Forms and Publications).

  2. If unable to assist the taxpayer, follow the procedures below:

    1. If the taxpayer has access to a fax machine, request a copy of the notice and a cover sheet. Ask the taxpayer to write "Alternative Media Format" at the top of the cover sheet. The cover sheet should include the taxpayers name, address, daytime phone number, and the acceptable alternative media format. Advise the taxpayer to fax the notice and cover sheet to : Alternative Media Center, at (855) 473-2006.

      If the taxpayer doesn't have access to a Fax Machine, advise the taxpayer to mail a copy of the notice and request a copy in either Braille or large print to Internal Revenue Service, Alternative Media Center, 400 N. 8th St. Room G39, Richmond, VA 23219.

    2. Input IDRS Command Code STAUP, if appropriate.

    3. Verify the address on the notice.

  3. If you receive a written request for a copy of a notice in Alternative Media Format, prepare a Form 4442 and fax it along with the taxpayer's correspondence to Alternative Media Center at (855) 473-2006.

  4. The Alternative Media Center (AMC) will:

    1. Provide the Alternative Media format within 15 business days of receipt.

    2. If the AMC is unable to provide the requested information in the acceptable format, they will respond to the taxpayer within 5 business days of receipt.

    3. If the AMC is unable to read the notice they will respond to the taxpayer within 3 business days.


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