- 3.0.273.10 Disclosure and Security Awareness
- 3.0.273.11 Statute Awareness Program
- 3.0.273.12 Taxpayer Advocate Service Background
- 3.0.273.13 Application For Taxpayer Assistance Order (Form 911)
- 3.0.273.14 Taxpayer Advocate Service Organizational Structure
- 3.0.273.15 Electronic Filing System
- 3.0.273.16 Lockbox
- 3.0.273.17 Accounts Receivable
- 3.0.273.18 $10 Million Assessments
- 3.0.273.19 Taxpayer Correspondence
-
Don't talk about confidential matters to anyone unless it is on an official "need to know" basis. Don't discuss confidential matters with other employees within the work area, during coffee and lunch breaks, or with family members or friends outside of work.
-
Use judgment and discretion with respect to providing information of a confidential nature.
Note:
If you are in doubt whether you can provide a particular bit of information, consult your supervisor. Do not obtain information for family or friends.
-
When contacting a third party (attorney, personal representative, family member, etc.) about a taxpayer's account, you may request information that will help you resolve your case. You generally may not disclose information about the taxpayer's account to a third party unless taxpayer has given authorization to the IRS for such disclosure. Authorization can be on:
-
Form 2848,
-
Form 8821,
-
A separate written statement that incorporates all the requirements given in the regulations at 26 CFR 301.6103(c)-1,
-
A check box designation on the tax return, or
-
With oral authority directly from the taxpayer, etc.
-
-
Since many of these methods of authorization have differences in form and format, and in what can and cannot be disclosed or if you are in doubt as to whether a third party is authorized to receive tax information, please check IRM 21.1.3, Operational Guideline Overview, IRM 11.3.3, Disclosure to Designee and Practitioners, or contact your local Disclosure Officer.
-
If you write reports as part of your job, do not keep personal copies for reference purposes or any other purpose unless they are thoroughly sanitized (consult your disclosure officer).
-
Report possible security problems to your supervisor for referral to the Security Staff Officer.
-
When transferring information to another IRS employee, be sure the other employee "needs to know" the information and that unnecessary information is removed.
Note:
If you are not sure, ask the requestor, your supervisor, or your disclosure officer.
-
Direct any questions or problems concerning disclosure matters (Privacy Act, Freedom of Information Act, IRC Section 6103, etc.) to the disclosure officer.
-
Willful unauthorized disclosures of tax information should be reported directly to TIGTA. Inadvertent unauthorized disclosures should be reported to your manager. See IRM 11.3.38.6, Referral of Unauthorized Disclosures and/or Inspection for procedures.
-
The Statute Awareness Program was created to minimize barred assessments and erroneous abatements. For information on conditions which may extend the Assessment Statute Expiration Date (ASED), Refund Statute Expiration Date (RSED) or Collection Statute Expiration Date (CSED), See IRM 25.6, Sections 1 through 17, 22 and 23, Statute of Limitations.
-
Managers must ensure all employees are fully aware of statute limitations for various tax returns handled within their unit. Employees who deal with statute related issues must be able to identify statute imminent or expired periods for assessing, refunding and collecting tax on Individual Master File (IMF), Business Master File (BMF) and Individual Retirement Account File (IRAF) accounts.
-
Time for Filing a Claim for Credit or Refund—Generally, a claim for a credit or refund must be filed within 3 years from the filing of the return or 2 years from the payment of tax, whichever is later.
-
Limit on Amount of Refund—
-
If a claim is filed within 3 years of the filing of the return, the credit or refund cannot exceed the tax paid within the 3 years (plus any extension of time for filing the return) preceding the filing.
-
If a claim is not filed within 3 years of the filing of the return, or if no return is filed, the credit or refund cannot exceed the tax paid during the 2 years immediately preceding the claim.
Note:
Taxes withheld from wages during the calendar year are deemed paid on the 15th day of the fourth month following the close of the tax year. In addition, estimated income tax is deemed paid on the due date for filing the return (not including any extension of time for filing).
-
-
No credit or refund will be allowed to be transferred or applied if the taxpayer fails to file a timely claim, but will be added to the Excess Collection Files (XSF). Credit will be transferred even when it includes earned income credit. Expired credits are not to be used to offset liabilities for other tax periods.
Note:
The Service may issue a refund without waiting for a claim from a taxpayer when it finds an overpayment; however, the Service cannot ignore the period of limitations - any refund is limited to that amount that would have been allowable if a claim was filed on the date the refund is allowed.
-
Cases indicating an increase in tax and the statute for assessing will expire within 90 days will be routed to the Statute unit. Claims/cases indicating a decrease in tax will be resolved even if the statute is imminent or expired.
Note:
Ensure that Examination Category A criteria are reviewed. See IRM 21.5.1, General DP Adjustments. The procedures in IRM 21.5.3 for claim disallowance will be followed.
-
This document is available to all submission processing/customer service sites and area offices. The document must be ordered from the National Distribution Center under catalog number 10296C. Employees should have this document to quickly identify and process the following:
-
Claims on statute imminent or expired periods filed for tax decreases;
-
Claims on statute period assessments;
-
Returns that need to be reprocessed on a statute period; or,
-
conditions which may extend the ASED.
Note:
Each branch should ensure that an adequate number of "Statute Specialists" are assigned to each appropriate area.
-
-
The Problem Resolution Program (PRP) is now the Taxpayer Advocate Service (TAS). PRP was first implemented in 1977 because there were instances where taxpayers' problems were not promptly or completely resolved, or where the Service had not been fully sensitive to the needs of taxpayers.
-
Since 1977, the program has evolved from PRP to the Taxpayer Advocate Service due in part to three major pieces of legislation:
-
Taxpayer Bill of Rights (TBOR)
-
Taxpayer Bill of Rights 2 (TBOR2) and
-
Restructuring and Reform Act of 1998 (RRA98)
-
-
In the Summer of 1998, RRA98 created the Taxpayer Advocate Service to better meet the needs of taxpayers. In doing so, Congress mandated that the Taxpayer Advocate Service and its employees be independent of the Internal Revenue Service and that there be at least one Local Taxpayer Advocate in every state.
-
The TAS Mission is to help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.
-
The TAS vision is to encourage resolution of all taxpayer issues at the point of first contact. We are committed to overall service improvement at the IRS.
-
Effective September 1, 2002, the National Taxpayer Advocate along with the senior leadership team negotiated and finalized working agreements that established how each Operating Division and Appeals will work TAS referred cases.
-
Special assistance to taxpayers was expanded as a result of the Taxpayer Bill of Rights, which was signed into law on November 10, 1988. This legislation included a provision, which became effective January 1, 1989, that authorized the Taxpayer Ombudsman (now National Taxpayer Advocate), or designee, to issue Taxpayer Assistance Orders (TAOs) when taxpayers were suffering or were about to suffer significant hardships because of the way the Internal Revenue laws were being administered. This was expanded by the Commissioner to include any instance where a taxpayer was suffering or was about to suffer a significant hardship, regardless of the cause of the hardship.
-
On July 30, 1996, the Taxpayer Bill of Rights 2 (TBOR2) was signed into law expanding special assistance to taxpayers. TBOR2 changed the title of the Taxpayer Ombudsman to Taxpayer Advocate while also changing the status of the position. The Taxpayer Advocate was to continue to fulfill all of the responsibilities which the position held in the past but with somewhat greater autonomy and enhanced authority to advocate for changes within the Service that benefit taxpayers. TBOR2 legislation required the Taxpayer Advocate to issue two reports (due in June and December) directly to the Congress.
-
TBOR2 also provided additional authority to the Service to withdraw a notice of lien and to return levied property. A notice of lien may be withdrawn or levied property returned in cases:
-
Where the lien filing or levy was premature or not in accordance with established procedures;
-
Where an installment agreement has been entered into, unless the agreement specifies otherwise;
-
Where the withdrawal of the lien or return of levied funds will facilitate the collection of tax; or
-
With the consent of the taxpayer or National Taxpayer Advocate, the return of levied property or withdrawal of the tax lien(s) would be in the best interest of the taxpayer (as determined by the National Taxpayer Advocate) and the best interest of the government (as determined by the Service).
-
-
RRA98 is a significant departure from the past. Previously, employees of the PRP did not report to the Taxpayer Advocate, but to the local IRS management. Additionally, many taxpayers did not have access to assistance from a Taxpayer Advocates' office in their state.
-
Section 1102 (a) of RRA98, codified at IRC 7803(c)(4), requires that each state have at least one Local Taxpayer Advocate (LTA) who reports directly to the National Taxpayer Advocate (NTA) in Washington, D.C., as opposed to their local heads of office. Congress' intent is to ensure both the independence and objectivity on the part of advocates in dealing with tax-related concerns.
-
Any taxpayer contact that meets any of the criteria listed below should be forwarded to the Taxpayer Advocate Service (TAS) for special handling:
TAS Criteria - Economic Burden:
-
Taxpayer is experiencing economic harm or about to suffer economic harm.
-
The taxpayer is facing an immediate threat of adverse action
-
The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).
-
The taxpayer will suffer irreparable injury or long term adverse impact if relief is not granted.
TAS Criteria - Systemic Burden:
-
The taxpayer has experienced a delay of more than 30 calendar days to resolve a tax account problem.
Note:
If an IRM or other official internal document prescribes a normal time period for processing a taxpayer submission or request, then the 30 day period will begin on the day following the prescribed period. (For example, the 30–day period for a refund request would begin six weeks after the return is filed.)
-
The taxpayer has not received a response or resolution to their problem by the date promised.
-
A system or procedure has either failed to operate as intended, or failed to resolve the taxpayer's problem or dispute within the IRS.
Best Interest of the Taxpayer:
-
The manner in which the tax laws are being administered raise considerations of equity, or have impaired or will impair the taxpayer's rights.
Public Policy:
-
The NTA determines compelling public policy warrants assistance to an individual or group if taxpayers.
-
-
All inquiries meeting TAS criteria should be documented on Form 911 and forwarded to the TAS office by the most expeditious method available.
Note:
If the taxpayer specifically requests TAS assistance, the case should be automatically referred to the TAS.
-
Problems that meet TAS criteria do not need to be sent to TAS, if they can be resolved by the function within 24 hours. It is important that all IRS employees handle potential TAS cases with the taxpayer's best interest in mind.
-
The following type of cases should not be referred to Taxpayer Advocate Service:
-
When the complaint or inquiry only questions the constitutionality of the tax system: or
-
When the facts in the case clearly indicate the taxpayer is employing frivolous tax strategies to avoid filing or paying federal taxes.
-
-
On January 17, 2001, the Commissioner issued a memorandum delegating authorities to the National Taxpayer Advocate to provide more efficient services to taxpayers. The delegation generally encompasses the same authorities granted to Accounts Management Customer Service Representatives. The authorities as outlined in Delegation Order No. 267, Exhibit 13.1.1-1, Authority of the National Taxpayer Advocate to Perform Certain Tax Administration Functions, include adjustments and account related actions found in IRM 21, Customer Account Services.
-
On October 1, 2001, the National Taxpayer Advocate redelegated the authorities to the employees of the Taxpayer Advocate Service who are at the grade or position level of the Associate Advocate and above. Refer to IRM 13.1.4, TAS Authorities, for specific information on the delegations of authority.
-
The delegated authorities do not permit employees of the Taxpayer Advocate Service to take actions on cases that are open in another IRS function or override determinations made by employees in other IRS functions who have been delegated comparable authority.
-
The authorities granted by the above delegation order are in addition to the statutory authority provided by IRC §7803 and IRC §7811 and other authority granted by delegations found in IRM 1.2.2, IRS Delegations of Authority.
-
IRC § 7811 authorizes the NTA to issue a Taxpayer Assistance Order (TAO) on cases meeting TAS criteria 1-7, where he or she determines that the taxpayer is suffering or is about to suffer a significant hardship as a result of the manner in which the internal revenue laws are being administered, and the taxpayer is properly entitled to relief under the law.
-
A TAO may be issued on a case that cannot be resolved after a reasonable process of consultation with the Operating Division.
-
IRC § 7811 authorizes the issuance of a TAO,
-
directing the primarily responsible IRS organizational unit to take a specific action, authorized by IRC § 7811 (b) in the case; or
-
directing that the unit review, expedite consideration of or elevate reconsideration of a taxpayer's case.
-
-
Upon receipt of the TAO, the responsible official can either take the action requested on the TAO or appeal the request.
-
If the responsible official agrees to take the action requested on the TAO, the Operating Division will take the necessary steps to resolve the issue. Once the actions have been taken the case will be returned to the TAS for closing contact with the taxpayer.
-
If the responsible official decides to appeal the TAO, he/she must forward a written request for reconsideration to the initiating LTA within one work day.
-
Upon receiving the request for reconsideration, the LTA can modify, rescind or forward the request to the ATA for review.
-
Within one workday of receiving the appeal, the Area Taxpayer Advocate will review the appeal and make a decision to sustain, modify, or rescind the TAO.
-
If the ATA decides to modify the TAO, the Area Office should forward the modified Form 9102 back to the responsible official in the Operating Division or Functional Unit who prepared the initial written request for reconsideration. If the responsible official agrees to take action, the Operating Division will take the necessary steps to resolve the issue.
-
If the ATA agrees with the LTA, the Form 9102 and supporting documentation will be forwarded to the National Taxpayer Advocate Office.
-
Within two workdays of receiving the appeal, the NTA will make the decision to sustain, modify, or rescind the TAO. The NTA will fax the decision to the responsible official on the decision date.
-
If the NTA rescinds the TAO, no relief will be granted and the decision will be faxed to the ATA on the decision date.
-
If the NTA sustains or modifies the TAO, the responsible official will make the decision whether to take the action or continue with the appeal within one workday. The responsible official will advise the NTA of their decision.
-
If the responsible official decides to continue with the appeal, the NTA will forward the appeal to the Deputy Commissioner/Commissioner.
-
Within two workdays of receiving the appeal, the Deputy Commissioner/Commissioner will sustain, modify, or rescind the TAO.
-
If the Deputy Commissioner/Commissioner rescinds the TAO, no relief will be granted and the decision will be faxed to the NTA the same day the decision is made.
-
If the Deputy Commissioner/Commissioner sustains or modifies that TAO, the Deputy Commissioner/Commissioner will fax a copy of the decision to the NTA the same day that the decision is made. The NTA will contact the responsible official to advise of the decision.
-
The responsible official must immediately take the action on the TAO.
-
The TAS office may receive contacts potentially meeting criteria from taxpayers, taxpayers representatives, third parties, Congressional representatives, IRS Operating Divisions or Functions.
-
Form 911, Application for a Taxpayer Assistance Order, (ATAO), must be initiated by an IRS employee on behalf of the taxpayer to request that an account be reviewed:
-
If an Operating Division or Functional Unit employee receives a taxpayer contact that meets TAS criteria, and
-
The employee cannot or will not initiate action to resolve the taxpayer's inquiry or provide the relief requested by the taxpayer.
-
-
Form 911 must state the hardship and/or problem and it must document the resolution and/or relief requested
-
The criteria for "significant hardship" was defined and mandated by RRA 98. "Significant hardship" is defined in I.R.C. § 7811 as: a serious privation caused or about to be caused to the taxpayer as the result of the particular manner in which the revenue laws are being administered by the Internal Revenue Service. Mere economic or personal inconvenience to the taxpayer does not constitute "significant hardship" .
-
"Significant hardship" is a highly subjective determination. A number of factors must be considered when making a determination of "significant hardship." Enforcement action, in and of itself, is not a hardship without additional factors. For this reason, use of good judgment after reviewing the pertinent facts and circumstances is the most important element in reaching a fair and reasonable decision.
-
To properly evaluate a hardship situation, consider the following points:
-
Will the taxpayer be able to retain housing?
-
Will the taxpayer be able to obtain food?
-
Will the taxpayer be able to retain utilities?
-
Will the taxpayer be able to retain or obtain transportation to and from work?
-
Will the taxpayer be able to remain employed?
-
Will the taxpayer be able to obtain essential medical treatment and/or medication?
-
Will the taxpayer be able to obtain reasonable clothing and/or shoes?
-
Will the taxpayer sustain an avoidable loss of education?
-
Will irreparable damage be caused to the taxpayer's credit rating?
-
Will the taxpayer be unable to meet payroll and/or be in imminent danger of bankruptcy?
-
Is the hardship imminent?
Note:
For examples of Significant Hardship Cases See IRM Part 13, Taxpayer Advocate Service.
-
-
The LTA will make the final decision on significant hardship. This determination must always be made on a case by case basis.
-
Immediately prepare Form 911 upon receipt of a telephone call, correspondence or claim that meets TAS criteria if the non-TAS employee cannot or will not provide relief, even if the taxpayer does not specifically ask for a referral to TAS.
-
Attach the source document to Form 911.
Note:
Management review is permissible, but should not delay the Form 911 in getting to the LTA. If management decides to provide the relief requested for internally identified Forms 911, they need not go to the Taxpayer Advocate, all other Forms 911 must be sent.
-
Route all Forms 911 (including statute imminent cases) to the Local Taxpayer Advocate office.
-
If the taxpayer is facing impending enforcement action but is able to resolve the problem with the employee contacted, the case does not warrant an ATAO.
-
The Taxpayer Advocate Service consists of the following areas:
-
National Taxpayer Advocate and Deputy National Taxpayer Advocate
-
Executive Director Systemic Advocacy
-
National Office Directorships
-
Area Taxpayer Advocate Offices
-
Local Taxpayer Advocate Offices
-
Other NTA Assigned Programs
-
-
The National Office is comprised of the National Taxpayer Advocate (NTA), Deputy National Taxpayer Advocate (DNTA), Executive Director Systemic Advocacy (EDSA) and Program Directors and their staffs. The NTA serves as the advocate for taxpayers within the Service. He/she also oversees the overall administration of the nationwide Taxpayer Advocate Service Program by ensuring the individual interests of the taxpayer are represented in all aspects of the policies and procedures of the Service. All employees in the NTA organization report directly to the NTA or the NTA's delegate.
-
In addition to serving taxpayers, the NTA also serves all taxpayers by reporting regularly to the Congress of the United States. It is the responsibility of the NTA to keep the Congress fully up-to-date on the Advocate's success at resolving taxpayer problems, as well as to report any systemic issues that may be adversely affecting taxpayers.
-
To accomplish this, the NTA publishes two reports a year that are submitted to the House Ways and Means Committee and the Senate Finance Committee.
-
Supporting the NTA, DNTA and EDSA are directors and their staffs responsible for such areas as:
-
Human Resources
-
Financial Operations
-
Program Planning and Quality
-
Communications and Liaison
-
Taxpayer Account Operations
-
EEO & Diversity
-
Office of Systemic Advocacy
-
-
The major roles include:
-
IRM Part 13
-
Advocate Advisory Board support and Coordination
-
Strategic Planning of personnel, training and budget
-
NTA's Annual Report to Congress
-
Annual Objective Report to Congress
-
Special project support
-
Taxpayer Advocacy Panel
-
Senate Finance Committee Case program direction and support
-
-
A senior level Technical Advisor, a Senior Advisor to the NTA (research) and Senior Advisor to the NTA (Annual Report to Congress) are also assigned to the NTA.
-
Seven area offices provide program guidance and direction to Local Taxpayer Advocates, who report directly to the Area Taxpayer Advocate (ATA) also known as Area Directors.
-
Area Directors are responsible for:
-
Ensuring proper resource allocation within their area,
-
Building support for systemic changes at the local and campus level,
-
Working with Operating Division analysts to identify systemic and procedural problems, and
-
Providing input to the Executive Director Systemic Advocacy for the NTA's Annual Report to Congress.
-
-
The Area Taxpayer Advocates are also responsible for reviewing and evaluating the program in their respective areas to ensure that the program is conducted in accordance with national guidelines and instructions and that Local Taxpayer Advocates are carrying out their responsibilities.
-
The Taxpayer Advocate Service has at least one Local Taxpayer Advocate (LTA) located in each of the 50 states, as well as one on each campus.
-
All LTAs report directly to the seven Area Taxpayer Advocates and are |responsible for resolving all TAS cases.
-
In addition, the LTAs are the liaisons with the congressional staffs and the practitioner communities within their area. They educate the public about the role of the Advocate and solicit feedback from them on recurring problems with IRS systems and procedures.
-
Technical Advisors and the Virtual Team Process are new customer-centered concepts in the Taxpayer Advocate Service. Their primary role is to serve as a technical resource for the entire Taxpayer Advocate Service.
-
They are responsible for resolving the most technically complex or sensitive issues using effective communication, coordination and negotiating skills.
-
Three teams of two Technical Advisors, one Revenue Officer and one Revenue Agent, are located in each Area. They report to the LTA in the offices designated by the Area Taxpayer Advocate.
-
The Executive Director, Systemic Advocacy (EDSA) reports directly to the NTA. The Executive Director has oversight responsibility for systemic advocacy and the NTA's annual reports to Congress. Two divisions, Management, Accountability, Policy and Strategy (MAPS) and Immediate Interventions (II), report to the EDSA. The Director, MAPS and the Director, II are responsible for identifying and raising awareness of systemic issues impacting taxpayers.
-
The EDSA oversees two project managers in addition to the Directors of Advocacy. One project manager is responsible for the day-to-day production of the NTA Annual Report to Congress. The second project manager is responsible for the advocacy initiative tracking system, assignment of advocacy proposals and a database which captures advocacy proposals and initiatives. The TAS Office of Systemic Advocacy receives administrative and legislative proposals from a multitude of sources. including internal and external sources.
-
Advocacy analysts assigned to MAPS or II work with the Operating Divisions/Functional Units to analyze and understand the root causes of problems and support joint advocacy efforts. The ultimate goals of the advocacy analyst are:
-
Preventing or reducing taxpayer burden;
-
Representing taxpayer interests during decision-making processes;
-
Improving customer service; and
-
Addressing inequitable treatment of taxpayers.
-
-
Included under the auspices of the National Taxpayer Advocate are three programs, which rely heavily upon employees/taxpayers outside of the Advocate's organization:
-
Taxpayer Advisory Panel
-
NTA Toll-free Number
-
Low-Income Taxpayer Clinic (LITC) Grant Program
-
-
There are TAP members from all over the United States. The panels, made up of citizen volunteers appointed by the Secretary of the Treasury, provide a public forum for taxpayers to voice concerns or make recommendations about IRS customer service.
-
The NTA Toll-Free telephone number (1-877-777-4778) is answered in six call sites that are staffed by customer service representatives. This telephone number was established to assist taxpayers with problems not resolved through normal channels.
-
The LITC grants program awards matching grants of up to $100,000 to clinics that provide representation or referral services to low-income taxpayers that have controversies with the IRS; or that inform individuals for whom English is a second language, or their tax rights and responsibilities.
-
Returns are transmitted electronically and are processed at the campuses indicated in IRM 3.0.273.15.2 below. Taxpayers filing electronically must submit a signed declaration as follows:
-
IMF— There are two signature methods available to sign a return electronically using a Personal Identification Number (PIN): (1) the Self-Select PIN Method for taxpayers using tax preparation software or filing through a tax professional who is an Authorized IRS e-file Provider. See IRM 3.42.5.16.1.1, Self-Select PIN Method; and (2) the Practitioner PIN Method for taxpayers who use a paid preparer. See IRM 3.42.5.16.1.2, Practitioner PIN method. A taxpayer who wishes to provide a signature on paper may use Form 8453, U.S. Individual Income Tax Declaration for Electronic Filing. See IRM 3.42.1, Overview of ETA Program, for additional information.
-
BMF— Form 1041; Form 8453–F, U.S. Fiduciary Income Tax Declaration and Signature for Electronic and Magnetic Media Filing. See IRM 3.42.4, IRS e-file for Business Income Tax Returns.
-
BMF— Form 1065; Form 8453–P, U.S. Partnership Declaration and Signature for Electronic/Magnetic Media Filing. See IRM 3.42.4.
-
BMF—Forms 940 & 941 are signed by means of an IRS issued PIN, and no paper declaration is required. See IRM 3.42.4, IRS e-file for Business Income Tax Returns.
Note:
Electronic Tax Administration has responsibility for the IRS Authentication Program under which it catalogues and reviews requests for Alternative Methods of Signature proposed by IRS functions Servicewide. See IRM 3.42.1.1.4, Electronic Authentication and Alternative Methods of Signature.
-
-
When an electronic return is printed, it is the original return. An electronic return can be identified by the words "Electronic Return—Do Not Process" in the bottom margin of the return. Electronically transmitted returns are also identified by a unique DLN. The following file location codes (FLC) have been designated for the electronic filing of individual income tax returns:
-
The Campus Program Locator Guide lists the submission processing sites that process electronically filed returns and the states serviced by each site. The guide is periodically throughout the year as program owners and policy analysts provide information. The guide can be found on SERP under the Who/Where tab. The information in the guide, however, is not final until the electronic sites are approved. Approved sites are shown at http://win.web.irs.gov/PMO/PMO.htm and in the final edition of the guide for a filing season.
States and Submission Sites for ELF Returns
CINCINNATI MEMPHIS AUSTIN ANDOVER OGDEN Florida Alabama Illinois Connecticut Alaska Indiana Arkansas Iowa Delaware Arizona Kentucky Georgia Kansas Maine California Michigan Louisiana Minnesota Maryland Colorado Ohio Mississippi Missouri Massachusetts Hawaii South Carolina North Carolina New Mexico New Hampshire Idaho West Virginia Tennessee Oklahoma New Jersey Montana Texas New York Nebraska Wisconsin Pennsylvania Nevada Rhode Island North Dakota Vermont Oregon Virginia South Dakota Washington, DC Utah Washington Wyoming
-
Forms 8453 are processed at electronic filing submission processing sites using a Document Locator Number (DLN) instead of a Declaration Control Number (DCN). The DCN is not the same as the return DLN. The FLC is the same as a paper document processed for that submission processing site. The tax class is "2" and the document code is "59" .
-
The use of blocking series 18 is eliminated on adjustments made to electronic filed returns.
-
If the adjustment requires the original return to close the case, the original return must be requested first and the adjustment made using blocking series 00.
-
If the adjustment does not require the original return to close the case, the adjustment will be made using blocking series 15 (do not prepare Form 2275, Records Request, Charge and Recharge).
-
-
When an electronically filed return (for tax years 1997 and prior) is needed to work a case, request the return using CC ESTAB or ELFRQ. CC ELFRQ can be used only in the submission processing site that processed the electronic return (and Form 8453) and campuses that are linked by an IDRS line to the ELF processing center. For tax years 1998 and subsequent, do not use CC ESTAB to request the return. These returns are on the TRDB and a facsimile of the return can be requested using CC TRPRT.
-
Forms 8453 will be received only if specifically requested.
-
CC ELFRQ requires the input of the tax year and the primary SSN to generate a Return Charge-Out (Form 4251) for Form 8453, the electronic return or both.
-
When requests for returns for tax years prior to 1990 indicate that the Form 8453 is needed, the EFB will write the DCN of the Form 8453 on the return request above the DLN. Files will pull Form 8453 and associate it for the requester. If an adjustment is made in a refile blocking series with Form 8453 attached, the renumbered DLN must be provided in block 6 on Form 2275.
-
When a requester no longer needs the original electronic return, it should be returned to Files. Files will forward it to EFB. EFB will refile the return on the form viewer. Files or EFB will remove the Form 8453 and any attachments from the original electronic return and refile them under the DLN of Form 8453.