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Part 3. Submission Processing

Chapter 5. Accounts Services

Section 61. Files Management and Services (Cont. 3)

3.5.61  Files Management and Services (Cont. 3)

3.5.61.9 
Receiving And Handling Special Requests

3.5.61.9.5  (01-01-2008)
Centralized Adjudication Unit/Labor Relations Requests

  1. The Files Function Disclosure Coordinator receives requests from the Centralized Adjudication Unit (CAU) and Labor Relations (LR). If all necessary information is not provided (including a faxed Form 2275), contact the requester by telephone to secure the missing information. Process these requests as noted below. In most instances, a copy of the return is requested (this includes the envelope if one is attached to the return).

    1. If the return is in the Campus Files Function, pull and route the return/copy within 24 hours of receipt of the request.

    2. If the return is in the Federal Records Center, contact the FRC by telephone to secure the return. Mail the return/copy to the requester within 24 hours of receipt from the FRC.

  2. Forward all returns or copies of returns to the CAU/LR on Form 3210, Document Transmittal. List only the DLN on the Form 3210. If a signed receipt copy of Form 3210 is not received by the Files Function within seven (7) days of mailing, call the requester to confirm receipt.

    Note:

    Requests from Labor Relations must be signed by the Chief, Labor Relations Section.

3.5.61.9.6  (01-01-2008)
Recording Disclosures

  1. A record of inspection must be kept for each return that is inspected by other than an IRS official. Instructions for recording disclosures may be found in IRM 11.3.37, Recordkeeping and Accounting for Disclosures.

  2. If a photocopy of a return is furnished to other than an IRS official, the above also applies; however, record the type of disclosure (inspection or photocopy) in each case.

  3. If a return is inspected and photocopied at the same time, record only that the return was photocopied as specified above is necessary. In all other cases, record each disclosure separately.

    Note:

    These procedures do not apply to those EO Returns used for Public Inspection.

3.5.61.9.7  (01-01-2008)
Government Accountability Office (GAO) Audit Requests

  1. The GAO Coordinator at each Campus acts as liaison to the Files Function during the audit period. The time frames mandate expedite procedures.

  2. Input requests using ESTABDG. Form 4251 will show the literals GAO-GAO under the DLN and should be sorted separately.

  3. Batch GAO requests for FRC servicing separately and forward directly to the FRCs storing the documents. Alert FRCs to the volume and shipping dates for these requests. Provide instructions to return the serviced requests directly to the initiating SPC using an expedite mail system.

  4. Handle GAO requests from SPC Files Function as expedites.

  5. Immediately route all completed GAO audit requests to the GAO Coordinator

  6. In emergency situations, fax requests.

  7. See IRM 3.5.61.11.2, Special Search Assignment, for additional information.

3.5.61.9.8  (01-01-2008)
Collection Statute Expiration Date (CSED)

  1. CSED procedures require retention of the CSED returns until the account is full paid or the Collection Statute Expiration Date is reached (effective 10/01/2000).

  2. Previously, a CSED extract was prepared to retrieve documents that need to be held for an additional four (4) years and not destroyed with the list year eligible for destruction.

    Note:

    Due to the change listed in above, there is no longer a factor of four (4) years retention. Retention can be indefinite in accordance with IRM 1.15.29, Records Control Schedule for Tax Administration - Wage and Investment Records, Item 64(A)(1).

3.5.61.9.8.1  (01-01-2008)
Background

  1. Due to changes caused by RRA 98 and the Financial Integrity Act, CSED returns are now retained until there is no open balance condition or until the system deletes the account.

  2. The Omnibus Reconciliation Act of 1990 extended the CSED to ten (10) years and requires IRS to maintain returns with an open balance condition for an additional four (4) years after the form series destruction date.

3.5.61.9.8.2  (01-01-2008)
Procedures

  1. An extract is done yearly to generate listings and charge-out sheets to the SPC Files Functions. These listings and charge-out sheets identify:

    • Returns to be pulled and saved for the current year CSED; and

    • Returns from prior year CSED pulls (1990 and forward) that are eligible for destruction (to be destroyed).

  2. For the 2000 CSED extract only, listings and charge-out sheets are generated for "recovery/save DLNs" for all returns in the 1990 through 1993 established CSED file. This established a base CSED file.

3.5.61.9.8.3  (01-01-2008)
Listings

  1. The CSED Listings are available on EONS.

3.5.61.9.8.4  (01-01-2008)
Charge-outs

  1. Batch charge-out requests and send to the appropriate FRC for servicing.

  2. Batch charge-outs in strict DLN order for the entire run.

3.5.61.9.8.5  (01-01-2008)
Storage

  1. Pulled CSED returns are boxed and stored by the FRC. FRC notates the first and last DLN in each box of documents.

  2. This notification is used to prepare the SF-135 and identify the location of the documents for future reference.

3.5.61.10  (01-01-2008)
Push Code (TC 930)

  1. This subsection of the IRM provides the procedures for the Push Code, Transaction Code (TC) 930.

  2. The instructions include the following:

    • Background information

    • Routing Codes

    • Restrictions and Timeframes

    • CP 98/98A and 198/198A procedures

3.5.61.10.1  (01-01-2008)
Background

  1. The push code, TC 930, is a computer-suspense requisition for, or attachment to, a return that has not posted. Input this transaction prior to research, or for prior year returns.

  2. If a TC 930 posts to the Master File, a CP 98/98A (IMF) or CP 198/198A (BMF) generates when the TC 150 (original return) posts to the Master File. If the TC 150 posts prior to the TC 930, the notices generate when the TC 930 posts. A transcript of the account is included on the CP 98/198.

    1. When a TC 150 posts or is already present on the MF and a TC 930 posts, two copies of the CP 98A/198A generates.

    2. If no TC 150 posts or does not post within specified time frames, one copy of the CP 98/198 generates with "NO RECORD" and no CP 98A/198A generates.

    3. CP 98A/198A always generates off the current year TC 150.

  3. IDRS source documents for push code requests (TC 930) are forwarded in source document folders and require association with CF 5147, Transaction Records, before suspending by TC 930 DLN. If there is no source document, enter"NSD" in the remarks.

    Note:

    Brookhaven/Memphis Push Codes requests are worked in the Cincinnati Files Function.

3.5.61.10.1.1  (01-01-2008)
Routing Code

  1. The routing code generates on the CP 98/98A under the taxpayer name and address next to the literals "Routing Code" .

  2. The routing code also generates on the CP 198/198A under the taxpayer name and address, however, there are no literals.

  3. The format for the routing code is 000 - 00000.

3.5.61.10.2  (01-01-2008)
Restrictions and Time Frames

  1. Do not input a TC 930 for a tax return after the return due date unless prior research indicates that the return has not posted, but should post in the near future.

  2. Time frames are as follows:

    If the TC 930 was input for Then
    IMF, Push code requests generates a CP 98 within 36 cycles after the return due date if no return posts.
    IMF and BMF Tentative Carry Backs, Push code requests generates a CP 98/198 20 cycles from the TC 930 posting if no return posts.
    BMF, Push code requests generates a CP 198 50 cycles after the end of the tax period if no return posts.

  3. "NO RECORD" notices generate when push code requests are input after the cycles shown in (2) above and no return has posted, or when no return posts within the cycles specified in (2) above.

  4. If CP notices are not received in the time frames listed in (2) above, add one cycle to the expiring cycle, then purge push code file and return push code document to originator.

    1. Complete this action weekly.

    2. Annotate "No CP received" .

    Note:

    If the originator of the push code document is in the Files Function, determine who input the TC 930 by looking at the CF 5147 and route the push code document to the originator.

  5. Do not input a TC 930 more than 1 year in advance of the return due date as it will not post to the account.

3.5.61.10.3  (01-01-2008)
CP 98, 98A and 198/198A Procedures

  1. CP 98/198 - The TC 930 DLN is in the header of the CP 98/198. The control DLN prints next to the literals " CONTROL DLN" above the transcript data.

  2. CP 98A/198A - The control DLN is in the header of the CP 98A/198A. The TC 930 DLN prints to the literals " PUSH CODE" above the transcript data.

  3. When CP 98/198 shows a TC 932 reversing the TC 930, check the push code file. Route the TC 930 document, if present, and the CP notice to the function that input the TC 930 for appropriate action.

  4. The CP98/98A or 198/198A notices reflect the DLN of the TC 930 and the return.

    1. Regular notices generate to the SPC indicated by the Return (TC 150) DLN.

    2. "No Record" notices generate to SPC indicated by the Push Code (TC 930) DLN.

  5. CP 98/198 is sorted by TC 930 DLN. CP 98A/198A is computer sorted by TC 150 DLN.

  6. Pull the TC 930 suspense document by using the CP 98/198.

  7. Pull the tax return with the CP 98A/198A.

  8. If the Document Code of the 150 and 930 is 51 or 52, destroy the notice. There is no push code document for Document Code 51 or 52.

  9. If the routing code is in the Files Function, associate the TC 930 suspense document with the return and re-file under the return DLN.

    1. If the return is charged-out, note this in the "Remarks " section of the TC 930 input document.

    2. If the initiator noted the item must be associated with the return, provide complete charge-out information and route to the initiator.

    3. If there are no notes on the input document, file the correspondence in the file with a flag attached. Attach the flag to the return upon re-file, if re-filing is necessary.

  10. If the routing code is for other than the Files Function and contains a complete IDRS Employee number, pull the return. Associate the TC 930 suspense document and route to the requester.

    1. If the return is charged out, complete a special search of items that meet the special search criteria. See IRM 3.5.61.11, Special Search Procedures.

    2. If a Special Search is not done or return cannot be located, route the notice and push code item back to the requester.

  11. If the routing code is for other than the Files Function and contains a unit number and all zeros (e.g., 57500000), pull the TC 930 suspense document and route the notice and the push code item back to the originator.

    Note:

    Do not send the return with the TC 930 document.

  12. "NO RECORD" and "TC 590/591 HAS POSTED " notices do not provide a return DLN. Pull the TC 930 DLN documents and route to requester.

  13. For those notices with "STRIKE FORCE" legend, pull TC 930 document and forward to initiator of the TC 930.

  14. If TC 930 DLN indicates another SPC, sort notices by Return DLN for that SPC.

    1. Forward notice to proper retention area for pulling return.

    2. Pull return and route to requesting SPC (indicated by TC 930 DLN).

    3. If return is charged-out and criteria is met, perform a special search.

    4. If a special search is not performed or cannot be located, annotate the notice and route to the outside SPC (indicated by TC 930 DLN).

  15. If the push coded document is for an electronically filed or magnetic tape filed return, associate the CP notice with the TC 930 suspense document and route to the TC 930 originator.

3.5.61.11  (01-01-2008)
Special Search Procedures

  1. This subsection of the IRM provides the procedures for Special Searches.

  2. The instructions include the following:

    • Background Information

    • Special Search Assignments

    • Special Search Steps

    • Use of Priorities

    • Disposition of UA/NIF Requests

3.5.61.11.1  (01-01-2008)
Background

  1. The purpose of a Special Search is to satisfy a requester when a normal files search is unsuccessful (return/document is not located).

3.5.61.11.2  (01-01-2008)
Special Search Assignments

  1. Perform Special Search only after the requester has reviewed the charge-out information and has done the following:

    1. Verified that the requested DLN is correct.

    2. Used IDRS to locate the document by checking for an open control base and contacting assignee; checking pending transactions such as PN, CU, NU, etc.; checking AMDIS; and checking for a re-file DLN.

    3. Determined the location of the document using information provided on return charge-out.

    4. Noted on original request "Second Request" .

  2. Perform Special Search for the following types of requests before sending the charge-out back to the requester:

    • Court Related Requests

    • Statute Related Requests

    • Out-of-Area Requests

    • Emergency Requests (as determined by requester)

    • Request Authorized by Submission Processing Management

    • Requests for returns where the file location is found but the return is missing and there is no charge-out information present

    • Area Office Requests where the return is charged-out to a Campus Organization

    • Statistics of Income (SOI) Requests

    • Taxpayer Advocate Service (TAS) Cases

    • Examination

    • Missing Documents (BNIF/NIF)

    • TIGTA/GAO Audit Requests

3.5.61.11.3  (01-01-2008)
Special Search Steps

  1. The scope and sequence (how far to go in searching and where to go in searching) varies with the circumstances of each search, but do not close the case until all likely sources of information have been checked.

    Note:

    This does not include IDRS research.

  2. Sort requests into files sequence, (DLN or Alpha).

  3. Recheck files to ensure that the charge-out information is current.

  4. Check to see if the document is misfiled in the block, in an adjacent block, or in a block with transposed numbers.

  5. When returns are charged to Headquarters (HQ), contact the HQ activity to which the return is charged to determine the current status.

    Note:

    Each HQ activity is to keep a log of returns requested.

3.5.61.11.4  (01-01-2007)
Use of Priorities

  1. Each potential requester is given a priority number. The lower the number, the higher the priority. See IRM 3.5.61.1.2.3, Priority Pull Listing, for additional information.

  2. If the request type is listed in IRM 3.5.61.11.2 (2) above, secure the return and send to the requester.

3.5.61.11.5  (01-01-2008)
Disposition of UA/NIF Requests

  1. If the document cannot be located or secured, return the requisition to the requester.

  2. When returning an unfilled (UA) requisition to the requester, note the charge-out information. If no charge-out information is available (NIF), indicate that a Special Search has been performed and the return cannot be located.

    Note:

    Do not use abbreviations or acronyms that the requester may not understand.

3.5.61.12  (01-01-2008)
Unpostable Procedures

  1. This subsection of the IRM provides the procedures for unpostables.

  2. This information and instructions include the following:

    • General information

    • Unpostables priority and routing

    • Routing unpostable document requests

3.5.61.12.1  (01-01-2008)
General

  1. Service all unpostable requests by pulling the requested document and routing to the requester.

  2. Forward unpostable requests to FRC if the return is stored in a FRC.

  3. Maintain different groups of Unpostables in DLN sequence.

  4. Maintain unpostable bankruptcy files in either the Unpostables Function or the Files Function. Maintain the documents in searchable (TIN) order.

  5. Forms 4251 generates each week for each Master File. They are produced in Master File, recipient code and DLN sequence and sorted as follows:

    • FTD TUS number order

    • Unpostable code within F-1 and F- 3 category

    • Transaction code within A -1, Criminal Investigation

    • Other Forms 4251 match the new Unpostable Report sort

    • UPC 191, Frivolous Return Filer, sorted ahead of all other unpostables in Category E - 1

    • Document Code 18 sorted to the end of each Category Code

    Note:

    Additionally, each unpostable Form 4251 generates with a six-digit page number at the top.

  6. Requests initiated by Command Code UPCAS definer "D" with Definer-Modifiers 1, 2, 3, and 4 generates Form 4251 in strict DLN order. These requests display the employee or unit assignment number.

  7. Take the following actions when Forms 4251 "Remarks" area indicates "FOURTH REQUEST-SPECIAL SEARCH-ROUTE THE DOCUMENT TO REJECT FUNCTION" :

    1. If the return is in the file, charge-out to the Reject Function.

    2. If the return is charged-out or not in file, perform a Special Search. If not found after Special Search, use Form 4251 as flag in file. Charge-out when document is received in the Files Function.

  8. In some SPCs, the Unpostable Function screens the Forms 4251 to determine if the unpostable condition can be resolved without pulling the return. In this situation, the Unpostables Function determines whether the return should be routed to CI/QRDT. If so, this will be indicated on Form 4251. Route Form 4251 to the Files Function.

    If the Unpostable Function indicates that the return needs to be routed to the CI/QRDT Function and Then
    The case is closed, Pull the return and:

    a. If there is an indication on the return that the CI/QRDT Function has seen it, destroy the Form 4251 and re-file the return.
    b. If there is no indication that the return has been to the CI/QRDT Function, recharge the return to CI and route the return and unpostable Form 4251 to the CI/QRDT Function.
    There is no indication the case is closed, Pull the return and route it to the Unpostable Function.

  9. Pull the document by the payment sequence number when Form 4251 shows a payment sequence number.

  10. Route all unpostable electronic return charge-outs to the respective Electronic Filing Function.

3.5.61.12.2  (01-01-2008)
Unpostables Priority and Routing Instructions

  1. Unpostable Codes 807 and 808 - Receive two chargeouts, one for the posted return and one for the unpostable return. Both chargeouts have the same unpostable sequence number and are cross-referenced to either the posted or unpostable return.

    If the posted return is in Then
    Another SPC, Send the charge-out to the Unpostable Function (do not forward it to the other SPC).
    The same SPC as the unpostable, Pull both returns.

  2. Preparer -

    1. If the unpostable is for Form 5768 (UPC 351), route to the Entity Control Function.

    2. Route all "Files to Nullify Area" or " Unpostables to Preparer" unpostable requests to the preparer.

    3. Route all requests, sorted by function, to the Unpostable Function (i.e., CI, District Counsel, etc.).

  3. Route all subsequent requests to the requester.

3.5.61.12.3  (01-01-2008)
Routing of Unpostable Document Requests

  1. Use the table below to determine the correct routing of unpostable document requests.

           
    Requester Category Expedite
    Routing     		Route to
    Unpostables-1 F-1 No Unpostables
    Unpostables-2 F-3 No Unpostables
      Y-1 No Unpostables
      Y-2 No Unpostables
    Criminal Investigation A-1 No Criminal Investigation
      A-2 No Criminal Investigation
    Entity Control B-1 No Entity
      B-2 No Entity
      B-3 No Unpostables
    Examination E-1 No Examination
      E-2 Yes Examination
      E-3 No Examination
    Unpostables to Preparer D-3 No Unpostables 3.12.32
    Preparer V-1 No Preparer 3.12.32, General Unpostables
    Statute Protection C-1 Yes Statutes
      C-2 Yes Statutes
    Unpostables-8 C-3 Yes Unpostables
      C-5 Yes Unpostables
      G-1 Yes Unpostables
    Unpostables-9 D-1 No Unpostables
      D-3 No Unpostables
      R-1 No Unpostables
      L-1 No Unpostables
      L-5 No Unpostables
      L-7 Yes Unpostables
      W-3 No Unpostables
      W-5 No Unpostables
      Y-1 No Unpostables
      Y-2 No Unpostables
    Unpostables-10 Z-1 Yes Unpostables
    Electronic Filing All No Unpostables
    Unpostables-20 F-1 No Unpostables
    Unpostables-21 F-3 No Unpostables
      Y-1 No Unpostables
      Y-2 No Unpostables

    Note:

    All actions for unpostables program require pulling a return. No Form 4251 generates for L3, P1, V3, V5, V7, W1, W5 and Y1 (UPC 140/399 cases with matching RPS TC 150 and RPS TC 610). Route Forms 4251 with "Files to Nullify Area" in the recipient field to the appropriate function.

3.5.61.13  (01-01-2008)
Electronic Filing (E-File)

  1. This subsection of the IRM provides the procedures for electronic filing (E-File).

  2. This information and instructions include the following:

    • General Information

    • Accepting Blocks of IMF Forms 8453 from Mainline Processing

    • Servicing Requests for Forms 8453

    • Re-filing Forms 8453 and E-File returns, and Servicing Attachments

3.5.61.13.1  (01-01-2008)
General

  1. Electronic returns are processed only at the following SPCs:

    • Andover

    • Austin

    • Cincinnati

    • Kansas City

    • Ogden

    • Fresno

    Note:

    Many of the following procedures apply to non-electronic processing sites.

  2. The signature documents for Electronic Filing are as follows:

    • Form 8453-OL (IMF)

    • Form 8453 (IMF - Tax Year 2006 and prior)

    • Form 8453-E (EPMF)

    • Form 8453-F and Form 8453-P (BMF)

  3. The transmittal document used to transmit supporting paper documents that are required to be submitted to the IRS for electronically filed returns is:

    • Form 8453 (IMF - Tax Year 2007 and subsequent)

  4. Unless stated otherwise, references to Form 8453 throughout refer to all the different Forms 8453.

  5. DLNs are used to process these forms.

  6. Prior to January 1991, these forms were processed with Declaration Control Numbers (DCN). It was necessary for e-Help to provide the File Functions with the DCN prior to servicing a request for a Form 8453.

  7. The Files Function receives Form 4251 for servicing of the Form 8453 request. Requesters of Forms 8453 use IDRS CC ELFRQ (Action Code 2) at e-file sites or IDRS CC ESTAB at all sites. For TY2003 and subsequent, the IMF 8453 DLN, if available, can be obtained by using IDRS CC TRDBV or R8453.

  8. Form 8453 and the electronically filed return do not have the same DLN. Requests for Forms 8453 are identified by the following and have the SPC FLC:

    Form Tax Class/
    Doc Code     		Blocking
    Series     		Processing
    Center     		Form
    8453/8453-OL 259 000-949 ANSPC, CSPC, OSPC AUSPC and MSPC 1040
    8453-E 059 000-999 ANSPC - Processing years 1988-1995 MSPC - Processing years 1996-1999 DOL - Processing year 2000 to present 5500 C&R
    8453-F 959 000-999 PSPC - Up through Processing year 2002 OSPC - Processing year 2003 to present 1041
    8453-P 959 000-999 ANSPC - Processing years 1988-1999 MSPC - Processing year 2000 — 2002 OSPC - Processing year 2003 to present 1065

  9. Requests for electronically filed returns are identified by the File Location Codes (FLC). The Files Function should only receive requests for TY1997 and prior. Forward requests to the appropriate Submission Processing Center's e-Help for servicing.

    IMF ELF RETURNS
    Service
    Center     		FLC List Year Form
    Andover 16 1992 to 1998 1040 Series
      16 and 14 1999 to present  
    Austin 85 1992 to 1996 1040 Series
      76 1997 to 1998