21.7.1  BMF/NMF Miscellaneous Information (Cont. 1) 
Business Master File (BMF) /Non-Master File (NMF) Adjustment Procedures 
Federal Tax Deposits (FTDs) 
Electronic Federal Tax Payment System (EFTPS)  (03-28-2013)
EFTPS Direct (ACH Debit)

  1. ACH Debit, also known as EFTPS Direct, represents the majority of payments processed by EFTPS. The taxpayer instructs the TFA to originate a debit against the taxpayer's account and transfer the funds to the Treasury's account. If a taxpayer chooses EFTPS Direct, the taxpayer can also use the EFTPS - ACH Credit payment option without enrolling again.

  2. There are two reporting methods:

    1. Voice Response System (VRS) - taxpayer uses a touch tone phone to enter payment information. The information is entered in response to prompts into the VRS. The EFTPS phone can be accessed 24 hours a day, 7 days a week.

    2. Online - taxpayer uses the Internet to enter payment information. The website address is https://www.eftps.gov. See IRM, Electronic Federal Tax Payment System (EFTPS), for more information. IRM, EFTPS Transmission Files, also has information on the EFT number.

  3. To make an EFTPS Direct payment, at least one calendar day prior to the tax due date before 8:00 p.m. ET (Eastern Time), the taxpayer must access EFTPS by telephone or the Internet, and input the necessary information when prompted. However, the payment does not move until the date specified by the taxpayer.

  4. After a taxpayer enters the information, EFTPS generates an EFT Confirmation Number. Taxpayers should write down and keep this number for future reference. If there is any problem with the payment, this number allows the TFA and IRS to trace the payment quickly by reconstructing the EFT number. (See IRM, Electronic Federal Tax Payment System (EFTPS), for information on how to reconstruct the EFT number.)

  5. ACH Debit payments are identified by payment code 2 in the second position of the EFT number.  (10-01-2009)
EFTPS (ACH Credit)

  1. ACH Credit payments are initiated by taxpayers contacting their financial institutions (banks) to send payments via EFTPS. Taxpayers instruct the financial institutions to electronically move funds from their accounts to the Treasury's account in accordance with its policies, on the date specified by the taxpayer. Taxpayers should check with the financial institutions to see if they offer this service, how much it costs, and if they are eligible to use it, because not all financial institutions offer this service.

  2. ACH Credit payments are originated in the Cash Concentration or Disbursement (CCD) and Tax Payment Banking Convention (TXP) format. This is a standard ACH format. (Specific information on this format may be downloaded from EFTPS website, https://www.eftps.gov.) Select Help and Information, downloads, then download the Financial Institution Record layouts. If a taxpayer's bank requires further assistance, financial institution employees can call the Financial Institution Help-line, "1-800-605-9876" , the TFA has established and request the information.

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

  4. ACH Credit payments are identified by payment method 1 in the second position of the EFT number.  (01-03-2011)
Federal Tax Application (FTA) - Same-day Wire - IMF Taxpayer

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

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

    • If their financial institution offers this service, and

    • What fees their financial institution charges for this service

  3. Fees generally range from $10 to $60 for each same-day payment. Therefore, only consider this option for a large dollar payment.


    The customer service representative may contact the EFT analyst at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ to receive special instructions for the taxpayer. These payments are tracked for reporting purposes. If the EFT analyst is not available at that number, call the back-up analyst at ≡ ≡ ≡ ≡ ≡ ≡ ≡ . These are internal use only numbers. Do not give out to taxpayers.  (01-03-2011)
Federal Tax Application (FTA) - Same-day Wire - BMF Taxpayer

  1. Business taxpayers who require same-day settlement may use the EFTPS system even if they are not currently enrolled in the system. Enrolled taxpayers have the ability to make a same-day wire. The instructions are located in their EFTPS Payment Instruction Booklet. All same-day wires are sent by the business taxpayer's financial institution.

  2. If a taxpayer is not enrolled, the taxpayer may require assistance in directing its financial institution to the proper format for making the payment. Financial institutions have two Fedwire options for making a same-day wire. It is very important that their bank use the proper format. The taxpayer's financial institution needs to follow the most current guidelines found at http://fms.treas.gov/eftps/transition_materials.html.

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

  4. Prior to 2004, FTA payments were identified by payment method 3 or 4 in the second position of the EFT number. Currently, it is only payment method 3 identifying the FTA payments. The taxpayer's bank may call the FTA toll-free Customer Service number at 1-800-382-0045 for assistance in making their payment, or in resolving problems with their FTA payments.  (01-03-2011)
FTD Penalties and Penalty Relief on EFTPS Payments

  1. EFTPS depositors are subject to FTD penalties if a deposit is not the correct amount, within the prescribed time period, and/or in the required manner. See IRM, Electronic Funds Transfer (EFT), and IRM, Time Sensitive Four Tier Penalty System.

  2. Various forms of penalty relief, if established, are available to taxpayers. See IRM 20.1.1, Introduction and Penalty Relief, for information on penalty relief.  (01-03-2011)
Form 8109/Form 8109-B, FTD Coupons

  1. Treasury Decision (TD) 9507 (REG-153340-09) ended the use of paper FTD coupons, beyond December 31, 2010. If you need the archived information regarding FTD coupons see the October 1, 2010 revision of this IRM.  (01-03-2011)
Resolving Inquiries Involving FTD Coupons Including Inquiries Received In Taxpayer Assistance Centers

  1. If a taxpayer requests Form 8109 and Form 8109-B, Federal Tax Deposit Coupon, inform the taxpayer FTD coupons can no longer be used to make a deposit.


    Businesses that have a deposit requirement (such as employment tax, excise tax, and corporate income tax) are mandated to pay electronically through EFT. Generally, EFT are made using the EFTPS. If the taxpayer does not wish to use EFTPS, he/she may arrange for a tax professional, financial institution, payroll service, or other trusted third party to make deposits on his/her behalf. See IRM, De Minimis Exception to Deposit Requirements, and IRM, Form 1042 Deposit Requirements For All Periods, for additional information.

  2. If a taxpayer needs to make a deposit today, explain to the taxpayer he/she can make a same-day deposit using a wire transfer from his/her financial institution. See IRM, Federal Tax Application (FTA) - Same-day - BMF Taxpayer for additional information.


    Payments sent directly to the IRS or paid with the tax return may be subject to a 10 percent avoidance penalty.  (10-01-2009)
Agent Prepared FTDs

  1. Designated reporting agents (payroll services, banks, etc.) make FTDs for their clients. (See Rev. Proc. 2012–33or Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors, for requirements.) FTDs for Form 941, Form 943, Form 944, and Form 945 can be made by reporting agents after Form 8655, Reporting Agent Authorization, is submitted and approved. (See IRM, Reporting Agents File (RAF).)

  2. Process payment-tracer requests or other inquiries regarding agent- prepared FTDs normally. Taxpayers sign reporting agent authorizations allowing the Service to disclose deposit-related information to reporting agents. Use CC RFINK to verify.

  3. Rev. Proc. 2012–33provides procedures for agent prepared electronic deposit reporting.  (04-22-2011)
Fiduciary Name/Address Change

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

    If you receive... Then...
    An amended fiduciary return (with a jurat signature) where the fiduciary name/address are different than Master File Change fiduciary name/address, per Form 1041 U.S. Income Tax Return for Estates and Trusts.
    A telephone contact where the caller can fax a copy of the court documentation or Form 56
    1. Change name/address per court documentation or Form 56Notice Concerning Fiduciary Relationship.

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

    Name/address change requests in correspondence without Form 56
    1. Contact the fiduciary for Form 56 or court documentation by telephone.

    2. Send letter if unable to reach by telephone.

    Fiduciary name change with Form 56
    1. Make fiduciary name/address change.

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

  2. Attach court documentation to a Form 56 and send to Files for electronically filed returns, per IRM, Forms List.  (01-01-2007)
Technical Unit

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

  2. When criteria fits both special case and TAS criteria (for criteria, see IRM 13.1, Taxpayer Advocate Case Procedures), TAS criteria prevails and procedures in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, are followed.  (10-01-2007)
Identification of Priority or Special Cases

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

    1. Cases specifically designated as "Special" by Headquarters, area/territory office, or Field Directors.

    2. Combat zone decedent cases.

    3. All inquiries or adjustments relating to an exchange of information with an U. S. possession. (All questions related to who is authorized in the possessions to receive federal tax information, refer to Disclosure Help Desk on 1-866-591-0860).

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

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

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

    7. Cases involving large, complex corporate accounts.

    8. Form CT-1 (Cincinnati Campus only). See IRM, CT-1, CT-2 Railroad Tax Returns, for more information on Form CT-1 and how to transfer the forms to Cincinnati.

    9. Potential Combined Annual Wage Reporting (CAWR) tax/penalty assessments over $1 million.

  2. Use Organization Function Program (OFP) Code 710-0101X and category TECT for technical issues not related to an account with the Large Corporation Indicator (LCI). See IRM (3), Large Corp Unit, if LCI present.  (01-01-2006)
Area Office Initiated Cases

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

  2. Process area office initiated cases as follows:

    1. Complete Control Log/History Sheet. If not using Integrated Adjustment Tool (IAT), can use Form 9860, Adjustment Input Document/Case History Sheet. Record name and telephone number of caller.

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

    3. Send Control Log to Technical Function control clerk daily.

    4. Acknowledge receipt of inquiry within seven calendar days of the IRS receipt of a telephonic special case. Campuses reply directly to the taxpayer, unless it is previously agreed that the reply should go to referral resolution point in an area office.  (01-01-2006)
Accounts Management Campus Initiated Cases

  1. Prepare a Control Log/History Sheet, Form 5704, and process inquiries identified as meeting special case. See IRM, Identification of Priority or Special Cases, criteria as follows:

    If Then
    Inquiry is received by mail Complete Control Log/History Sheet, form 5704, and attach inquiry.
    A telephone referral is received from an Accounts Management representative Prepare a control Log/History Sheet. Record all pertinent facts and taxpayer information on a memo or appropriate form.

  2. Transmit all special case referrals daily to the Technical Function control clerk.  (01-01-2005)
Unpostable Code 305, Reason Code 4 and 5

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

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

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

    3. Document all case actions on history sheet.

    4. Move credits located under a different type tax, tax period, or taxpayer identification number (TIN) using standard credit transfer procedures.

    5. If a notice is sent to the taxpayer because of credits not being located, input a history item on IDRS to avoid duplication of research and unnecessary taxpayer contact (ex: U305BILLTP).  (01-01-2006)
Form 5704 - Special Case History Sheet

  1. Use Form 5704to record the particular history of a special case.

  2. Form 5704 helps other examiners ascertain what was done on the case.

  3. Attach the Form 5704 to the inside of the case to facilitate case reviews by examiners as well as managers.  (01-01-2006)
Initial Case Review

  1. Check the Weekly Adjustment Control Inventory List/Case Control Activity (CCA) Report 4242 or IDRS to determine if follow-up inquiries are needed. For specific criteria, see IRM, Identification of Priority or Special Cases, then:

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

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

  3. Technical Function has the option of rejecting any case that does not meet criteria to the point of origin. See IRM, Identification of Priority or Special Cases.  (01-01-2006)
ADP Technical Section

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

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

  2. Process special cases using the following guidelines:

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

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

    3. Process special case to completion.

    4. Use BS 79 for adjustments input on special cases.


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

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

    6. Respond to all special cases, within 14 days from the IRS received date. If unable to meet this date, prepare an interim reply within seven calendar days, explaining the reason for the delay, and the expected completion date. Maximum time for a final reply is 30 calendar days.  (10-03-2007)
Large Corp Unit

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

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

    • LGCP Large Businesses and International (LB&I),

    • LGSB Small Business and Self Employment (SBSE), or

    • LGGE Tax Exempt and Government Entities (TEGE)

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

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

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

  6. The state mapping for Large Corp cases is:

    Large Corp State Mapping
    Cincinnati Ogden
    Alabama, Arkansas, Florida, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Missouri, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee, Texas, West Virginia, Wisconsin Alaska, Arizona, California, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Maine, Maryland, Massachusetts, Montana, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah, Vermont, Virginia, Washington, Wyoming  (10-01-2009)
Coordinated Industry Cases (CIC), Formerly Coordinated Examination Program (CEP) Accounts

  1. CIC examines cases that have more intricate and diversified business practices and transactions on many accounts. CIC cases are worked in Exam field offices.  (10-01-2010)
Working Large Corp Cases (LCI Designated)

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

    • Determining whether to send notices to taxpayer,

    • Addressing all current account issues, or

    • Coordinating with other functions regarding certain adjustments (CAWR, Excise, etc.) See IRM, Large Corporation/Large Dollar Screening.

  2. Large Corp technicians follow instructions in various IRM references to resolve accounts with an LCI. Some of the most common references are:

    • IRM, Insolvency Issues

    • IRM, Taxpayer Responses

    • IRM, Adjusting the Account — COBRA

    • IRM, Consolidated Returns

    • IRM, CP 234 - Processing Potential ES Penalty Notices

    • IRM, Definition: Corporation

  3. Large Corp technicians must communicate with the taxpayer, LB&I, SB/SE, TE/GE, and field personnel by:

    • Establishing and maintaining a professional relationship with the taxpayer,

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

    • Outreach activities.  (10-01-2012)
Routing Large Corp Cases and Inquiries

  1. Route all cases with a LCI to the appropriate Large Corp Unit and/or site shown. This includes any request for a change of address, whether received on Form 8822/Form 8822B, Change of Address, in person at a Taxpayer Assistance Center (TAC) office or via telephone call or correspondence. If a request for address change is received during a telephone call or during an in person contact, provide the taxpayer with the appropriate Large Corp campus contact. See IRM , Campus Contacts for Large Corp Cases.


    Do not route CAWR, Federal Unemployment Tax Act (FUTA), Excise, Form CT-1 (see IRM, Forms CT-1 Are Processed at Cincinnati Submission Processing Campus), Net Rate Interest Netting Claims (see IRM,Net Rate Interest Netting Claims, and IRM,Net Rate Interest Netting, for additional information on these claims), Form 1042, or Form 1139 cases.


    If the claim for refund exceeds $5,000, also call the appropriate Large Corp contact to ensure the 45 day processing can be met. SeeIRM (1), Campus Contacts for Large Corp Cases.

  2. When a call is received from a taxpayer, CSRs must:

    1. Offer the contact name and telephone number of the appropriate LC Unit. See IRM (1) Campus Contacts for Large Corp Cases,or

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


      Reassign CIS cases following local procedures.

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

  4. Submission Processing (SP) Entity routes any address changes for Large Corp clients with a LCI shown on various IDRS screens, for example, ENMOD, SUMRY, TXMODA, or BMFOLI, to the appropriate Large Corp Units. They forward the address changes requests on Form 8822 or Form 8822B on a routing slip with the comment “Large Corp Address Change”. The LC Unit will research/verify if the address change should be updated and will then input the requested change of address.


    If an IMF Entity site has an address change for a business with a LCI, they will fax the request to either Cincinnati Large Corp≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or Ogden Large Corp at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The fax should also include the comment “Large Corp Address Change”.  (03-28-2013)
Campus Contacts for Large Corp Cases

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


    A business operating division (BOD) code of LM (Large and Mid-Size) does not necessarily indicate that they are in the "Large Corporation Program" .

    Campus Contact Name Telephone number Best Time to Call
    Cincinnati Large Corp. Team 401
    Large Corp. Team 402
    6:00 AM - 2:30 PM
    6:30 AM - 3:00 PM
    Ogden Large Corp. Team 1
    Large Corp. Team 2
    7:00 AM - 3:30 PM
    7:30 AM - 4:00 PM

  2. Large Corp Team addresses are:

    PO Box 12267
    Stop 537G
    Covington, KY 41012

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

    Ogden Regular Mail
    Mail Stop 6732
    Ogden, UT 84201

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

    • Cincinnati (17)

    • Ogden (29)

    ENMOD LARGE-CORP-CD> directly under ENMOD
    TXMODA LRG-CORP> on 2nd line of TXMODA
    BMFOLI LGE CORP: on 4th line of BMFOLI  (03-28-2013)
Requesting Large Corp Participation

  1. The"LCI" requests are generally made by the taxpayer or field personnel through the Large Corp Teams or Industry personne for the BODsl.

  2. Determine the taxpayer's BOD.

    If Then
    LB&I or affiliate Complete LCI Request Form.
    SB/SE Refer to your Large Corp manager to contact the appropriate (Collection or Examination) SB/SE Area Director.
    TE/GE entity Refer to your Large Corp manager to contact the appropriate TE/GE liaison as listed below:
    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. All cases must have multiple/complex issues.

  4. The individual or designee receiving the LCI request must complete the following sections of the LCI request form:

    • Taxpayer Information

    • Taxpayer contact information

    • Requester Information

    • Reason(s) for LCI Request

  5. Identify the LB&I Industry for LB&I taxpayer. The industry is based on the location of the taxpayer.

    the case is
    On (Audit Information Management System (AIMS) The third number on the primary business code is the Industry code (30X with "X" being the Industry Code).
    Not on AIMS Use the PSP Analyst State Assignment List to identify the Industry that is responsible for the taxpayer's state.

  6. Forward the LCI request form electronically using secure messaging to your manager.

  7. Team managers and Large Corp managers or designees must forward the completed LB&I LCI request form to Industry PSP analysts (listed under "L" Code Request Instructions for a list of industry PSP analysts) using secure messaging.

  8. The PSP analyst will complete the "Approval or Reject information" for LB&I requests. The "L" Code request form will be e-mailed to the responsible Large Corp Technical Team(LCTT) based on the ENMOD address of the taxpayer and LB&I requester, if applicable.

    • If the request has been approved, the LCTT will "L" Code the taxpayer.

    • If the request has been rejected, the Industry PSP analyst will contact the taxpayer and provide the reason why the request was rejected.  (01-01-2005)
Removing Large Corp Participants

  1. Large Corp teams must review the quarterly listings provided by LB&I to eliminate taxpayers currently enrolled in their programs with the following characteristics:

    • No activity for more than 16 months

    • Not currently under examination

    • No balance due or outstanding Taxpayer Delinquency Investigation (TDI), and

    • No recent TE activity, e.g., transcripts

  2. Send a letter to any taxpayer that meets these criteria informing him/her of the intention to eliminate him/her from the program.

  3. If the taxpayer does not reply to the letter within 45 days, consider the taxpayer agreeing that Large Corp. service is no longer required.  (01-01-2005)
Inputting/Removing the LCI and CEP Indicator

  1. Designated employees in the Large Corp Team can add or delete LCI or CEP indicators using IDRS CC BNCHG as follows:

    If Then
    Adding LCI Input campus jurisdiction code in "Large Corp Code" field.
    Removing LCI Input "99" in "Large Corp Code" field.
    Adding CEP indicator Input "01" in CEP field.
    Removing CEP indicator Input "99" in CEP field.  (01-01-2005)
Reviewing Large Corp Notices

  1. Review large corp notices to determine if they are correct.

  2. Research all accounts using available tools to see if there are:

    1. Misapplied payments (including other TINs on file),

    2. Unresolved pending transactions (e.g., payments, subsequent assessments, tax, penalty, interest adjustments, etc.) on IDRS,

    3. Unresolved balance due accounts, or

    4. Erroneous refunds being issued

  3. Take necessary action to resolve any identified issue(s).

  4. If necessary, contact taxpayer by telephone to determine validity of any notice prior to issuance.

  5. Void any notice or release it for issuance per IRM 3.14.2, BMF Notice Review.  (01-01-2005)
Federal and State Agencies Accounts Receivables (Form 941)

  1. Currently, these accounts are worked by TE/GE.


    All State agencies requesting account related assistance are worked by the Large Corp Team in Ogden. Contact Ogden Large Corp Team if you have any questions on these accounts.  (01-01-2005)
Failed Savings and Loans

  1. Employees in Accounts Management or Examination Branch can make assessments on accounts identified as failed savings and loan institutions. These accounts are coded with the"LCI" . The following actions are taken by Output Review:

    1. Enter EINs of these accounts on local control file.

    2. Pull all adjustment notices generated as a result of assessment.

    3. Void notices and input a history item "VOIDEDEXAM " .

  2. Refer all notices identified under NRPS key 06 (Large Complex Corporations) to Exam for proper notice disposition. If these notices are received in other functions that work large complex corporation and CIC accounts, forward to Exam for proper disposition.

  3. See IRM,Insolvent Financial Institutions/Failed Savings and Loans, and Failed Banks for information on these accounts.  (01-01-2005)
D- Freeze/Large Corp Offset

  1. TC 470 cc 97, puts a freeze on all offset-in operations within an account or on a specific module on accounts containing the Large Corporation Literal.

  2. TC 470 cc 97 creates a "D-" freeze and a 52-cycle systemic hold.

    1. It involves accounts containing complex processing issues which require multiple adjustment actions outside the scope of normal processing.

    2. TC 470 cc 97 does not freeze designated overpayments from refunding.


    Do not allow overpayments to refund when the application of such overpayments are part of the case resolution.  (10-01-2009)
Use and Posting of TC 470 cc 97 by Examiners Working Large Corp Accounts

  1. Use TC 470 cc 97 when debit balances are known to be erroneous or when the legitimate collection of taxes due the government will not be placed in jeopardy.

  2. TC 470 cc 97 posts under the following conditions. Otherwise, the input document is voided to the originator.

    • Large Corp Account Indicator on the account

    • Debit, credit, or zero balance module

    • No bankruptcy or litigation freezes on the account


    The module of input cannot contain any unreversed TC 470 non-closing code 97 (nor can any TC 470 non-closing code 97 be input on a module containing an unreversed TC 470 cc 97).

  3. Input of TC 472 cc 97 or expiration of the 52 cycle systemic hold releases the freeze.

  4. Use a second TC 470 cc 97, if warranted, to properly resolve a taxpayer's account.

  5. Use of TC 470 cc 97 generates Account Maintenance type transcripts as a validation check against any unreversed TC 470 cc 97. These transcripts will generate the 28th cycle after input of the TC 470 cc 97.

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