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Part 3. Submission Processing

Chapter 5. Accounts Services

Section 61. Files Management and Services

3.5.61  Files Management and Services

3.5.61.1  (01-01-2008)
Purpose

  1. The purpose of this section is to provide functional guidelines for the operations of the Submission Processing Center's (SPC) tax returns and index files.

3.5.61.1.1  (01-01-2008)
Scope

  1. This section focuses on these operations in the Submission Processing Centers:

    • Receiving, filing and re-filing documents

    • Servicing requests for documents, photocopies of documents, and information from material normally maintained in Files

    • Receiving and storing Non-Master File registers, directories, and card indexes

    • Researching entity information when CP notices are returned as undeliverable

    • Performing certain aspects of the retirement of documents to the Federal Records Centers (FRCs)

  2. Effective October 1, 2007, all Submission Processing File Functions operations are managed by the service provider, IAP Worldwide Services.

3.5.61.1.2  (01-01-2007)
Administrative Rules

  1. The general administrative rules for the Files Function cover these topics:

    • Files Control

    • FRC Reference Accountability

    • Priority Pull Listing

    • Filing Guidelines

    • Security and Privacy Precautions

    • Resolving Procedural and Computer Systems Problems

    • Ethics Awareness

3.5.61.1.2.1  (01-01-2007)
Files Control

  1. Charge-out every document removed from the Files.

  2. Do not service any requests for documents until the SPC processing and perfecting operations are completed, except requests from these operations or in case of an emergency.

  3. After SPC Processing and Perfecting operations, release original documents from the Files Function area ONLY to those requesters who have been assigned a priority number.

  4. Do not release the original Block Control Sheet.

    1. When a block of documents is released, retain the original Block Control Sheet in the Files Function and a copy with the block.

  5. Review and approval of authorizations will be provided for individuals to request original returns if they are from a functional area not already assigned a priority number.

  6. Process all requests and refiles on a first-in, first-out basis, except as otherwise specified in this chapter and within the timeframes specified. See IRM 3.5.61.1.5, Timely Pulling and Refiling of Returns and IRM 3.30.123, Processing Timeliness

  7. Items under the Files Functions' control are accessible to authorized personnel only.

  8. Use both automated and manually prepared charge-outs to request documents or information in the files.

  9. Secure prior coordination for large volume pulls or re-files to the Federal Record Centers.

  10. Route all requests for documents housed in a FRC that normally services another SPC through that SPC.

  11. Review questionable situations with management.

3.5.61.1.2.2  (01-01-2008)
FRC Reference Accountability

  1. Notify the Headquarter (HQ) FRC/NARA Analyst responsible for the Internal Revenue Service/ National Archives and Records Administration (IRS/NARA) Interagency Agreement during the first week following the end of each quarter with the following information: Categorize the total number of requests as follows:

    1. Photocopy Requests

    2. Automated Underreporter (AUR) Requests

    3. Collection Statute Expiration Date (CSED) Requests and

    4. All other requests and

    5. Re-files

  2. See Exhibit 3.5.61.1, FRC Quarterly Report for report format.

  3. Submit the report via electronic mail to the HQ FRC/NARA Analyst.

3.5.61.1.2.3  (01-01-2008)
Priority Pull Listing

  1. The following is the priority pull list for use in pulling returns:

    1. Special EXPEDITE Requests (Examples: Court Cases, TAS (Taxpayer Advocate Service), Dishonored Check Processing, GAO Audit Requests, Scrambled SSN (ESTABDV), CDP/RRA 98)

    2. Daily requests for returns and documents not yet processed to good tape (Example: Rejects, Correspondence Imaging System (CIS) Requests)

    3. Daily requests for the Questionable Refund Detection Team (QRDT).

    4. Weekly (cyclic) requests for SOI, Refund Review, Notice Review, AIMS, Unpostables and internal notices

    5. PAS/Balanced Measures

    6. Other requests

      Note:

      At management's discretion, deviations from this list can be authorized. If a decision to deviate from the priority pull list affects the pulling of Statistics of Income (SOI) requests, notify the SOI Function in the campus.

3.5.61.1.2.4  (01-01-2008)
Filing Guidelines

  1. Process re-files before requests to the extent possible.

  2. Document Locator Numbers (DLNs) are stamped on documents with colored ink. The color changes each year. If a campus does not use colored ink, returns will be numbered using black ink.

  3. Label the ends of each row of shelves showing the beginning and ending DLNs.

  4. Do not use rubber bands to bind documents or folders.

  5. Do not over-stuff folders or boxes. Allow sufficient space for efficient pulling and re-filing. Reserve space on the shelves for blocks which are charged-out.

  6. In case of misfiled, erroneously-numbered or duplicate-numbered documents or blocks, pull the documents and/or blocks and provide them to management.

  7. File documents on the shelves from right to left beginning with the top shelf.

  8. For alphabetically filed documents, the originator must determine the name control and maintain documents in this order. See IRM 3.13.2, BMF Account Numbers and 3.13.5, IMF Account Numbers for more information on name control determination.

3.5.61.1.2.5  (01-01-2008)
Security and Privacy Precautions

  1. Consult IRM 1.4.6, Manager's Security Handbook , to determine security and privacy precautions.

  2. Service officials and managers must communicate security standards contained in IRM 1.4.6, Manager's Security Handbook, to employees and establish methods to enforce them.

  3. Take the required precautions to provide security for documents, information and property handled in performing official duties.

3.5.61.1.2.6  (01-01-2008)
Ethics Awareness

  1. Employees who have access and work with Submission Processing information and data MUST NOT:

    1. Alter the data

    2. Disclose information to persons who do not have a need to know

    3. Use data for unauthorized purposes

    4. Make unauthorized access to the data

3.5.61.1.3  (01-01-2008)
Definitions

  1. The table below contains the definitions for the terms used in this manual.

    ITEM DEFINITION
    ADMINISTRATIVE FILE A return and/or other documents such as work papers, schedules, audit reports, etc., that are related to a taxpayer's account regardless of whether the documents are physically with the return or maintained separately.
    ALPHA/NUMERIC CONTROL A three-digit alpha-numeric combination which identifies each block of documents.
    AMENDED RETURN A tax return that changes information previously submitted on a filed return.
    ATTACHMENT Correspondence, documents or other data to be associated with a particular return.
    AUTOMATED CYCLE PROOF LIST (ACPL) An automated block tracking system created by a program which converts the daily Cycle Proof List file to a local file and adds fields for status and tracking information. See IRM 3.5.61.2.4, Accepting Blocks from Mainline Processing: Cycle Proof List/Automated Cycle Proof List
    BATCH CART A mobile cart used to transport documents within the SPC.
    BALANCE DUE NOTICE A Master-File or IDRS notice to a taxpayer indicating that an amount is due IRS. Excludes CP 70 and 71 notices which have a restricted definition as" Reminder" Notices.
    BLOCK A group of 100 or fewer documents identified with consecutive Document Locator Numbers.
    BLOCK CONTROL See " Alpha/Numeric Control" .
    BLOCK CONTROL SHEET A form on which documents are charged-out when no charge-out form is available. The Block Control Sheet may be either a Form 813, Document Register or Form 1332, Block and Selection Record.
    BUSINESS MASTER FILE A magnetic tape or disk file containing information about taxpayers filing business returns and related documents.
    BUSINESS MASTER FILE CURRENCY TRANSACTION REPORT (BMF-CTR) MATCHING PROGRAM TRANSCRIPTS Examination transcripts to be associated with BMF returns (Forms 1041, 1065, and 1120).
    CHARGE-OUT 1. A form replacing a document in a block or an entry on a Block Control Sheet indicating the document has been removed from the file and sent to a requester.
    2. (To) Charge out - indicate to whom a document, which is being removed from the files, is being sent.
    COMPUTER PARAGRAPH (CP) A computer generated notice or letter of inquiry mailed to the taxpayers. (The CP number is located in the upper right corner.)
    CONTROL DLN The current DLN that indicates the location of the return.
    CYCLE One week's processing of returns and documents at the Submission Processing Center/ Enterprise Computing Center - Martinsburg (MTB).
    CYCLE (POSTED) Indicates the week a return posts to the Master File.
    CYCLE NUMBER Six-digit number indicating the cycle in which the return posts to the Master File. The first four digits are the year, the last two are the week number, e.g., 200612 is the 12th processing week in calendar year 2006.
    CYCLE PROOF LIST (CPL) A weekly list of the blocks of processed documents in block DLN sequence automatically generated each cycle with a daily generation option. A Block-DLN will appear on the CPL when all documents in the block have gone to "good tape " (TEP), error or reject (G/E/R) status or any combination, as long as all documents in the block have been processed from raw status (SCCF Manual Status) to any other status(es).
    DELINQUENT RETURN A return filed after the due date without an approved extension.
    DOCUMENT Any tax return, form, schedule, or paper, that establishes or affects a taxpayer's account.
    DOCUMENT CODE Digits 4 and 5 of the DLN which identify the specific type of return or document that is filed or processed.
    DOCUMENT LOCATOR NUMBER (DLN) A thirteen-digit number assigned to every document, input through the ADP System, that affects a taxpayer account. The DLN is used to identify and locate the document. A fourteenth digit, the year of processing, is computer assigned . See Document 6209, ADP and IDRS Information.
    EDITING Examining returns, placing certain marks and codes on them, and properly entering misplaced items in preparation for the transcription process.
    EMPLOYEES PLAN MASTER FILE (EPMF) A Master File consisting of various types of tax sheltered Pension/Profit Sharing Plans.
    EMPLOYER IDENTIFICATION NUMBER (EIN) Nine digit number used to identify business taxpayers on the Business Master File. The format of an EIN is xx-xxxxxxx.
    EXEMPT ORGANIZATION MASTER FILE (EOMF) See " Master File" . (EO) See "BMF"
    (TO) FILE (To) place a document into its proper location in the files. (See "Refile" and "Renumbered Refile)"
    FILES (Document Retention: SP Campus vs FRC) Areas designed as holding areas for documents.
    FULL PAID RETURN A remittance return with the tax liability paid in full.
    INTEGRATED DATA RETRIEVAL SYSTEM (IDRS) A real-time computer system (separate from mainline processing) used to obtain data from selected accounts to control taxpayer correspondence and internally-identified account adjustments, and to input transactions to the master files.
    IDRS BLOCK LIST A daily list showing blocks of IDRS transactions numbered for that day.
    INDIVIDUAL MASTER FILE (IMF) A file containing information about taxpayers filing individual income tax returns and related documents
    INDIVIDUAL RETIREMENT ACCOUNT FILE (IRAF) A separate file used to record tax data supplied by the participant of an approved individual retirement plan.
    INPUT DOCUMENTS Documents which contain information for input to the computer, such as tax returns and posting vouchers.
    INTERFILE 1. A document or block of documents that is absent when the related documents are retired to the FRC. 2. Attachment sent to FRC.
    INFORMATION RETURN MASTER FILE (IRMF) TRANSCRIPTS A listing of the information returns available for the current tax year that have been processed for the taxpayer.
    JULIAN DATE Digits 6, 7, and 8 of the DLN corresponding to the numeric day of the year. For example, January 1st is "001" , April 7th is "097" (or "098" in a leap year), and December 31st is " 365" (or "366" in a leap year). IDRS utilizes the Julian Date plus 400 to number transactions.
    MASTER FILE A magnetic tape record containing relatively permanent information used as a reference and usually updated periodically. The Business Master File (BMF) and the Individual Master File (IMF) record all information with respect to taxpayers' filing of business and individual returns and related documents. The BMF and IMF contain records divided into two sections: the Entity Section and Returns/Accounts Section.
    MASTER FILE DOCUMENT Any document in the files which has been input to the Master File.
    MASTER FILE TAX ACCOUNT CODE (MFT CODE) A two-digit number which identifies the type of tax.
    MICROFILM A media to provide reduced-scale photographic records of Master File data.
    NON-MASTER FILE (NMF) DOCUMENT Accounts processed manually in the Accounting Function.
    NO RECORD (NR) This term is used by Research to indicate there is no record of a particular transaction, usually a tax return, for a given taxpayer.
    NOTICE Computer-generated message resulting from an analysis of the taxpayer's account on the Master File. There are three types of notices: Settlement Notices, Taxpayer Inquiry Letters and Submission Processing Notices.
    NOT IN FILE (NIF) This abbreviation is used by the Files Function to indicate a document is not in the files and is not charged-out.
    PERMANENT RECHARGE A restricted type of recharge document used when a document is being refiled under another DLN, TIN, type of return, or tax period and a research trail is needed to find the document.
    PLAN CHARACTERISTICS FILE (PCF) A portion of the EPMF used to record information about approved employer retirement plans for employees.
    PULL Remove a block or a document from its storage location.
    PUSH CODE A method of computer suspending requests (TC 930) for returns not yet posted. At return posting time, a notice is computer-generated to cause association of the two documents and routing for appropriate action.
    RECHARGE Transfer custody and responsibility for a charged-out document directly from one requester to another.
    RE-FILE To replace a document in the files in the location from which it was withdrawn. (See " Renumbered Refile)" .
    RE-FILE DLN A Document Code 47 or 54 DLN in a blocking series that indicates the tax return has been permanently associated with that document. (See "Renumbered Refile.)"
    RE-INPUT Inputting the same information or data from a return or other document after its original input. Documents which are being reinput will be controlled or identified by a Form 3893, Re-Entry Document Control, attached to the front of the return(s).
    REJECT A document that does not post to Master File due to incomplete information.
    REMITTANCE RETURN A return received with a payment of the tax liability.
    RENUMBERED REFILE A document to be filed under a DLN different from the previous DLN. This is done by drawing a single line through the original DLN and affixing a separately-numbered document, such as a Form 8485, Assessment Adjustment Case Record, to the face of a withdrawn return. Returns are renumbered with a different DLN after Examination Function action with a Doc Code 47, and after Adjustment action with a Doc Code 54. Returns and documents other than returns, can be renumbered prior to the completion of ADP processing.
    REQUEST (REQUISITION) A form initiated by the requester for the return, photocopy of a document or information from a document.For example: Form 4251, Return Charge-Out; Form 2275, Records Request, Charge and Recharge.
    RETURN A legal form or recorded evidence used by a taxpayer to record tax liability.
    RETURNS FILES Same as "File (Document Retention: SP Campus vs FRC)" .
    SOCIAL SECURITY NUMBER A nine digit number identifying the account of a taxpayer on the Individual Master File (IMF). The format is xxx-xx-xxxx.
    SOURCE DOCUMENT (SD) An original document, such as a return, a record of a telephone call, or taxpayer correspondence used as a basis for input.
    SUB-BATCH One or more controlled blocks of returns.
    SUBSTITUTE FOR RETURN (SFR) A complete return prepared from information submitted by the taxpayer on other than a tax return with his signature.
    SUPERSEDING (CORRECTING RETURN) A second return submitted by a taxpayer before the due date which changes information on a return previously submitted.
    TAX CLASS CODE The third digit of the DLN. It identifies the class of tax applicable to each return or subsequent transaction document.
    TAX MODULE A record of tax data for a taxpayer covering only one type of tax for one tax period. The tax module is identified either by MFT, EIN or SSN, and the tax period.
    TAX PERIOD (TP) A period of time in which a return is filed or which a transaction covers. It consists of a six digit code; the first four being the tax year and the last two digits reflecting the month. For example: (200612, stands for Tax Period ending December 31, 2006).
    TAXPAYER IDENTIFICATION NUMBER (TIN) Each taxpayer account on the Master File is permanently assigned a nine digit number for identification of the tax account: EINs for business and SSNs for individual taxpayers.
    TRANSACTION CODE (TC) A three digit numeric code used to identify a transaction being processed and to maintain a history of actions posted to a taxpayer's account on the Master File.
    UNAVAILABLE (UA) Abbreviation used to indicate that a document is charged-out. The charge-out information generally follows this notation.
    UNPOSTABLE A transaction which fails to post to the Master File at Enterprise Computing Center - MTB and is returned to the Campus for corrective action.

3.5.61.1.4  (01-01-2008)
IDRS Request Codes

  1. The following are the files IDRS request codes:

    1. DOALL - Incorporates the most frequently used features of ACTON, LETER, STAUP, TDIAD, ESTAB and MFTRA.

    2. ESTABDB - A request through IDRS for a complete block of documents. The literal "ENTIRE-BLOCK" will print under the DLN.

    3. ESTABDC - A request for a copy of all of a return or other document."COPY ALL" will print under the DLN.

    4. ESTABDE - A request that will print " CRIM INVESTIGATION" for use in requisitioning returns related to Criminal Investigation cases.

    5. ESTABDF- A second request for a document not obtained on the original request. "FOLLOW UP" will print under the DLN.

    6. ESTABDG- Requests for GAO, separate sort.

    7. ESTABDI - A request for information from a document."INFORMATION" will print under the DLN.

    8. ESTABDK - A request for copies of specified part(s) of a return. "COPY-SEE NOTE" will print under the DLN.

    9. ESTABDM - Reserved for Campus use only.

    10. ESTABDO- A request for an original return.

    11. ESTABDP - A request for a copy of the first page of a return or document. "ORIGINAL-COPY PAGE 1" will print under the DLN.

    12. ESTABDR - A request for a copy which is reimbursable. "REIMBURSABLE COPY" will print under the DLN.

    13. ESTABDS - A request code used to indicate document requests for Correspondence Imaging System (CIS) only. This code should only be used by those working on the Correspondence Imaging System. Form 4251 will print "CIS SCAN REQUEST" .

    14. ESTABDT - A request for recharge of a document. "RECHARGE" will print under the DLN.

    15. ESTABDU- Reserved for Campus use.

    16. ESTABDV - Reserved for authorized users (i.e. Scrambled SSN cases)

    17. ESTABDW - A request for a W-2 only. " FORM W-2 ONLY" will print under the DLN.

    18. ESTABDX - A request for a print/hardcopy of a CIS scanned tax return/document. Form 4251 will print "CIS PRINT REQUEST" .

3.5.61.1.5  (01-01-2008)
Timely Pulling and Re-filing of Returns

  1. Cycle Control Unit The prescribed cycle for retention of returns must not be more than one week from the cut-off day for raw data shipment to Enterprise Computing Center-Martinsburg (ECC-MTB). Work source document association within 3 days (72 hours) of receipt of the documents to be associated. During peak periods, this may be extended to 4 days.

    Note:

    Send Brookhaven/Memphis Source Document Folders to Cincinnati Submission Processing Center, 7125 Industrial Road, Stop 2800F, Team 202, Florence, KY 41042 for shelving.

  2. Sort and Sequence Unit - Work requests and re-files within 3 days (72 hours). During peak periods this may be extended to 4 days.

    Note:

    Send Brookhaven/Memphis Source Document Folders to Cincinnati Submission Processing Center, 7125 Industrial Road, Stop 2800F, Team 105, Florence, KY 41042 for distribution.

  3. Document Retention Unit Pulls - Pull returns within 1 day (24 hours). During peak periods this may be extended 2 days (48 hours).

    Note:

    Send pull requests for employees in the Brookhaven Campus to the Brookhaven Accounts Management Files Support Unit, Stop 520, 1040 Waverly Avenue, Holtsville, NY 11742.

    Note:

    For employees in Memphis, send pull requests to Internal Revenue Service, 5333 Getwell Road, Mail Stop 31, Memphis, TN 38118 for distribution.

  4. Document Retention Unit Re-files:

    1. EXPEDITE - Documents with DLNs from earlier cycles, such as Unpostables, loops, re-files and rejects. Re-file prior to subsequent related ECC-MTB output within 1 to 5 days depending on day of receipt.

    2. REGULAR - Documents such as re-inputs, reprocessed, renumbered reject documents, and any other documents. Refile documents within 7 days.

    3. ERROR CORRECTION DOCUMENTS - Re-file within 1 day (24 hours) for availability of reject pulls unless these documents are pre-identified and segregated prior to receipt in the Files Function.

  5. If the original blocks to which the documents belong have been retired, retain the documents in the SPC temporarily so that they are available for requests generated by ECC-MTB output. Flag re-input documents when pulled so that they are not automatically sent to the FRC for filing.

3.5.61.1.6  (01-01-2008)
Correspondence Imaging System (CIS)

  1. The Correspondence Imaging System (CIS) is a system that allows for the scanning of Form 1040X, internal transcripts, notices and correspondence for the Accounts Management Function.

  2. The Files Function will pull, complete document preparation (refers to those set of tasks that are required to prepare documents for imaging into a production scanner) for scanning, scan and re-file returns and/or documents requested by the Accounts Management Adjustments Function. The File Function will also provide a print/paper copy of CIS cases for non-CIS users.

    1. Incoming Requests - Pull/retrieve documents for scanning. Scan requests (Form 4251 received with or without a return) initiated by the Adjustments Function.

      Note:

      Print a paper copy of the CIS case for any non-CIS users.

    2. Scanning Documents Requested on Form 4251 - Scan document requests initiated by Adjustments (CSRs) that have access to CIS including requests from other Campuses. Adjustments CSRs will input document requests by using Command Code (CC) ESTAB or DOALL with definer D and request code "S" . This code is only used by those working on CIS and it indicates to the Files Function that the request should be filled by scanning the request document, not sending the hard copy document. The text immediately below the DLN on Form 4251 will indicate "CIS SCAN REQUEST" .

    3. Identifying Forms 4251 That Must Be Printed From CIS - When a document request is received for an adjustment document input through CIS, the CIS case must be printed and sent to the requestor. Document requests using CC ESTAB with definer D and request code "X" will print "CIS PRINT REQUEST " immediately below the DLN on Form 4251.

    4. After locating the case on the CIS workstation, print the imaged CIS case and route to the requestor.

  3. Sorting/Preparing Documents for Scanning - Before scanning, sort documents (including Forms 4251 (received with or without a return), CP notices, etc.) by document type and category code.

  4. After sorting is completed, prepare documents for scanning by following these guidelines:

    1. Assemble a batch size of no more than 20 cases.

    2. Remove all staples, paper clips, rubber bands or any mechanism holding the document together.

      Note:

      Fan the documents to ensure pages are separated and contains no hidden staples.

    3. Keep all documents (papers, envelopes, routing slips, etc.) comprising a CIS case together. This constitutes a "case" within CIS.

    4. Feed the right edge of a portrait document or the bottom edge of a landscape document into the scanner first. Ensure that the edge leading into the scanner is undamaged.

      Note:

      Portrait documents are usually correspondence, returns or notices; Landscape documents are usually transcripts.

    5. Place smaller documents such as Forms W-2 at the leading edge center of the stack of pages.

    6. Position envelope in the center of the stack of papers. The leading edge into the scanner must be the uncut end.

    7. Tape all self-stick notes (leading edge that will feed into the scanner first) securely to a full sheet of paper prior to scanning to ensure they do not stick to the scanning equipment.

    8. Position all pages face up with separator sheets (face up) inserted at the beginning of each case.

    9. Repair torn document with tape. Ensure that no adhesive is exposed.

      Note:

      The recommended tape for repairs is Scotch 3M Magic Tape© .

    10. Photocopy badly damaged document and use the copy for scanning. Refile the original after photocopying.

    11. Ensure that case contains the following in the order shown: Separator sheet followed by Form 4251, CP notice or transcript, the return, attachments to the return, Form(s) W-2, if present and the envelope.

      Note:

      If a small envelope, Forms W-2, or small pieces of paper is at the end of the batch, place a full sized blank sheet of paper at the end of the batch.

    12. Place the completed batch cases in the file folders (Document 6982) for transport to the scanning operation.

  5. When preparing the work for scanning, position the envelope to avoid scanner jams using the following guidelines:

    1. Orient the envelope to ensure the uncut/folded edge feeds in to the scanner first.

    2. For windowed envelopes, position the window facing down so that the scanner rollers do not come into contact with the slick surface of the window.

      Note:

      Mend tears and wrinkles prior to scanning. Photocopy badly damaged envelopes and send the copy through the scanner.

    3. If both the top and bottom have been opened, cut down both sides and use only the part of the envelope that contains useful information (return address and postmark). If this leaves a windowed envelope exposed, place tape over both sides of the window portion of the envelope.

      Note:

      Trim oversized documents wider that 11″ down to 11″ prior to scanning. Use only the part of the envelope that contains useful information (return address/postmark).

    4. Bubble and manila (brown) envelopes must be photocopied prior to scanning. It is not necessary to photocopy manila (yellow/buff) envelopes. After copying the part of the envelope with relevant information, destroy the original envelope by placing it in the designated receptacle for destroying documents. Place the photocopy of the envelope with the case for scanning.

    5. Remove any metal clasps from the back of envelopes to prevent getting caught in the scanner.

      Note:

      If the scanning equipment is inoperable for more than forty eight (48) hours and the documents cannot be scanned, route the document(s) to Accounts Management. Notate on the document "scanner down, unable to scan" .

  6. Accessing CIS and Printing a Case for Non-CIS Users- To fill document requests (Form 4251) initiated by non-CIS users (other areas outside of Adjustment Function) requires Files personnel to access the CIS application. Document request (Form 4251) requiring a print of the return will indicate "CIS PRINT REQUEST" immediately below the DLN. After locating the case on the CIS workstation, print the case and route to the requestor. The printed case consists of the Case Page, Case Notes, Images of the Document, "Request Completed Screen " and copies of any "Linked" cases.

  7. For more information on CIS, see the CIS web page at: http://apss.web.irs.gov/projects/imaging/cis.htm.

3.5.61.1.7  (01-01-2008)
Timely Handling of Undeliverable Notices

  1. Process undeliverable notices within 5 days of receipt in the Files Function.

  2. Compare the address on the notice with the address on the tax return.

    1. If the return is one or more years old, or if the addresses are the same, attach the notice and envelope to the return.

    2. If the addresses are different, even just the apartment number, write the complete address as shown on the return on a 3 × 5 card or slip of paper. Attach the address that is different to the notice and route to Notice Review.

  3. If the return is charged-out (even to a duplicate filing condition), put a flag in the block to attach the notice and envelope to the return when it is re-filed.

  4. If the notice and envelope are received in the Files Function with a yellow Post Office (P.O.) change of address sticker, route the notice and envelope to the appropriate area in accordance with local procedures.

  5. If the return has already been retired to the FRC/NARA, the notice should be attached to the return. Utilize local procedures for routing attachments for returns housed in the FRC.

  6. If the notice is for an electronically filed return, follow routing procedures for paper return undeliverable notices.

  7. If the envelope and the notice are returned to the Files Function indicating that the taxpayer is deceased, associate the envelope and notice with the return.

  8. If the notice is for a magnetic tape filed document, annotate the notice "Undeliverable Notice - No paper document, magnetic tape filed" and route to Notice Review.

3.5.61.2  (01-01-2008)
Receiving Documents From Mainline Processing and Preparing Them For Filing

  1. This subsection describes the processes for receiving documents from mainline processing and preparing those documents for filing.

  2. These processes include procedures for: