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Part 3. Submission Processing

Chapter 8. Deposit Activity

Section 45. Manual Deposit Process (Cont. 2)

3.8.45  Manual Deposit Process (Cont. 2)

3.8.45.6 
Specified Processing

3.8.45.6.29  (02-01-2008)
Multiple/Split Remittances

  1. A multiple remittance (also referred to as "Multi" ) is two or more remittances received with a single return/document. When multiples need to be processed through manual deposit, follow procedures below.

  2. If the amount is entered in RRPS, do not green rocker.

  3. When processing accompanying return/voucher/notice as the posting document, the following applies:

    1. Run a calculator tape totaling the remittances. Ensure the total equals the document(s).

    2. Edit "M" and the number of remittances in the upper left hand corner of all remittances and the document.

  4. If a Form 3244 or equivalent needs to be prepared, edit the original document and route to the appropriate function as no-remit. Follow the above instructions to process the remittances.

  5. A split remittance is one remittance received with more than one return/document and/or more than one tax period.

    1. Verify remittance amount to tax periods, returns/documents balance due lines.

    2. If remittance and return/documents balance due lines agree, green rocker balance due lines.

    3. If money amounts disagree, starting with oldest tax period, apply remittance amount to returns/documents from oldest to most current.

      Note:

      Only one tax period and/or MFT can be allowed per posting document.

    4. If last return/document is underpaid, edit the remittance amount in green to the left of the balance due line.

    5. If last return/document is overpaid, apply excess remittance to the oldest CSED and edit remittance amount in green to the left of the balance due line.

    6. Edit "S" and the number of returns/documents in the upper left hand corner of all remittances and all returns/documents if less than 50. If split consists of more than 50, edit the remittance only. Process via RRPS or Manual Deposit.

    7. Prepare adding machine tape for each split return/document edited amount and total. Route to RRPS labeled as "splits."

  6. Multiples and Split remittance(s) and returns/documents received combined are processed via RRPS or Manual Deposit as follows:

    1. Verify remittances with return(s) / document(s) balance due lines.

    2. If amounts agree, green rocker balance due lines.

    3. If amounts don't agree, edit remittance amount in green to the left of the balance due lines.

    4. Remittance that over paid the balance due must be applied to the document with the oldest tax period.

    5. Remittance that under paid the balance due subtract the difference from the most current year taxes owed, edit the amount to the left of the balance due line. Process remaining returns/documents as non-remittances.

    6. Edit "M" and number of checks in the upper left corner of remittance and returns/documents.

    7. Edit "S" and number of returns/documents in upper left corner of remittances and returns/documents.

    8. Prepare adding machine tape for each Multi/Split return/document edited amount and total. On the same tape list check amounts and total. Both totals must equal.

    9. Attach adding machine tape to first return/document. Process through RRPS or Manual Deposit.

    Example:

    3 checks received with one return = M3; 5 documents received with one check = S5; 3 checks and 5 documents received = M3 S5.

3.8.45.6.30  (02-01-2008)
Out of Area Master File Returns/Documents with Payments

  1. If a campus receives a remittance with a Master File return/document that is only processed at another campus, it is classified as " Out of Area Master File Returns/Documents" . The out of area receiving campus must deposit the remittance at their campus and then transship the return to the correct processing campus. Refer to IRM 3.10.72.

  2. Process the remittances as follows:

    1. Use return/document as source document.

    2. Refer to Document 6209 IRS Processing Codes and Information for the appropriate transaction code and MFT.

    3. Green rocker remittance amount on balance due line.

    4. If a payment posting voucher is prepared, attach a copy to the back of the return/document.

    5. Date stamp with the IRS received date.

    6. Process the payment via RRPS/ISRP.

    7. When remittance processing is complete, transship the return or document to the appropriate campus.

    Note:

    The purpose for the green rocker dollar sign/check mark or the 3244 is to indicate to the receiving campus that the return/document did have a payment attached.

3.8.45.6.31  (02-01-2008)
Non-Revenue Receipts

  1. Deposit Fund Receipts are deposited to the Unapplied Collection Account.

  2. Route to RRPS.

  3. Receipt and Control area will deposit all checks received for Offer in Compromise into the Deposit Fund Account under Account Symbol 20X6879. Acceptance of offer shall be withdrawn from the Deposit Fund Account and deposited in the Treasury of the United States as Internal Revenue collections. If offer is rejected, a Manual refund check must be generated to the taxpayer for the amount received with the Offer in Compromise, if requested by the taxpayer.

3.8.45.6.32  (02-01-2008)
Out of Area Non-Master File (Transshipment of NMF Returns/Documents)

  1. If a center receives a remittance with a NMF return/document or a payment that is intended for another center, it is classified as an Out of Area Non-Master File Return/Document. The receiving Campus must deposit the remittance at their Campus timely and then transship the credit and return to the Cincinnati Campus. The Accounting Operation does the transshipment. Process all Out of Area NMF remittances as follows:

    1. Use return/document as source document.

    2. Green rocker remittance amount on balance due line.

    3. Number return/document.

    4. Date stamp with IRS received date.

    5. Process payment through RRPS/ISRP, if possible. Otherwise, process as a Manual Deposit.

    6. Notate on F813A Out of Area NMF.

    7. Include return/document and all required supporting documentation in Accounting package for transshipping.

  2. Out of Area NMF payment procedures must be followed when processing remittances of $100 million or more received with returns from IMF taxpayers. The receiving Campus must deposit the payment and the Accounting Operation will transship the return to CSPC NMF function for processing.

3.8.45.6.33  (02-01-2008)
Identification and Routing of User Fees

  1. Remittances received with Forms 1023, 1024, 1028, 5300, 5301, 5303, 5307, 5308, 5310, 4461, 4461-A, or 6406 (with or without Forms 8717 and 8718 attached) are used for entities requesting exempt status. Forms 8717 and 8718 are used as a payment voucher for EP/EO Determination Letter Application User Fees.

  2. Forms 3115, 1128 and 2553 are sometimes received with remittance. These DO NOT require payment. The remittance should be returned to the taxpayer along with Letter 2340C.

  3. Voluntary Compliance Resolution (VCR) Program Fees are processed through Manual Deposit. See IRM 3.8.45.7.44.

  4. For more information on processing of EP/EO User Fees, refer to EP/EO User Fee section.

  5. Examination User Fee remittances received with Form 3244A from field offices should be processed through RRPS.

  6. Offer in Compromise user fees. See IRM 3.8.45.7.43.2.

  7. If cash is received for a user fee, a separate Form 809 is required.

3.8.45.6.34  (02-01-2008)
Single Remittances of 100 Million Dollars or More

  1. These instructions are to provide processing procedures for depositing single check remittances in excess of 100 million dollars. It is imperative that we strive to receive same day credit when these remittances are received.

    • These large dollar remittances must be deposited on the day of receipt, when received before your depositary's same day credit cutoff time.

    • When remittances are received after your depositary cutoff time, they must be deposited as soon as the depositary opens on the next business day.

    • These remittances must be deposited with the depositary that has agreed to use the Manual Deposit procedures.

    • 3.8.45.6.34 (6) provides the depositary for each submission processing site, the contact telephone number and cutoff time. All of the depositaries have agreed to use the Manual Deposit procedures.

  2. Upon receipt of this remittance, the designated Deposit Unit employee must telephone the appropriate depositary contact listed in 3.8.45.6.34(6) to advise them:

    • The remittance has been received

    • The amount of the remittance

    • The approximate time the depositary will receive the remittance

    • Ask if any different depositing procedures should be followed

      Note:

      Your depositary may request that you fax a copy of the check as soon as you receive it.

  3. Before depositing the remittance the Deposit Unit will:

    • Endorse the remittance with the submission processing site endorsement stamp

    • Encode remittance only if encoder is equipped to do so

    • Prepare a separate SF 215A Deposit Ticket

  4. After the bank has been contacted, the designated Deposit Unit employee must telephone FRB St. Louis Customer Service at 1-866-771-1842 (use the option for your area) to advise them:

    • The remittance has been received.

    • The amount of the remittance.

    • The approximate time the depositary will receive the remittance.

    Note:

    FRB St. Louis Customer Service hours are 8:00 a.m. - 6:00 p.m. EST. If you deposit a check after the above hours you must call them the next day to report the check information.

  5. Once the deposit has been made R&C Operations Chief or designated Deposit Unit employee must send an email with the amount and date of the deposit to the Headquarters Deposit Analyst, Cathy Andrews, cathy.r.andrews@irs.gov at 816-325-3872..

  6. Large Dollar Depositary Contacts

    Note:

    If your bank below cannot clear the check, contact FRB St. Louis Customer Service at 1-866-771-1842 (use the option for your area) for assistance).

    SUBMISSION PROCESSING SITE FEDERAL RESERVE/ COMMERCIAL BANK CONTACT CONTACT NAME PHONE NUMBER
    Andover Bank of America Global Government Client Service
    Mail Code: CA4-703-04-01
    1755 Grant Street, 4th Floor
    Concord, CA 94520     		Jim Winston 800-342-7722 Ext. 51746
    Atlanta Wachovia,
    NA 191
    Peachtree Street, NE 10th Floor
    Atlanta, GA 30309     		Toni Mark 404-684-5688
    Austin Federal Reserve Bank
    (Dallas Branch) 2220 North Pearl Street Dallas, TX 75201     		Latonya Narciss 214-922-5636
    Cincinnati Federal Reserve Bank (Cincinnati Branch) 150 E. Fourth Street Cincinnati, OH 45202 513-721-4787 (Person answering telephone will assist you.)
    Fresno Bank of America 1455 Market Street Dept. 13028 San Francisco, CA 94103 Jerry Badovinac 404-607-5636
    Kansas City United Bank of Missouri 10th & Grand Street Kansas City, MO 64141 Jerry Holder 816-860-7036
    Ogden Federal Reserve Bank (Denver Branch) 1020 16th Street, Denver, CO 80202 303–572–2300 (Person answering telephone will assist you.)

3.8.45.6.35  (02-01-2008)
Form 8038-T Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate

  1. Forms 8038-T are processed at Ogden Submission Processing Center (OSPC). Payments received at other sites are processed manually.

  2. Submission Processing Centers other than OSPC.

    1. Prepare 3244 in duplicate.

    2. Enter report number from line 4 of F8038T by the MFT box.

      Note:

      If the report number is not present see (4) below.

    3. For Tax Year: Use date from line 6 of F8038T (Date of Issue).

    4. Process F3244 through Manual Deposit as BMF, Tax Class 3, Document Code 17.

    5. Prepare Deposit Ticket with Account symbol 20-3220.

    6. Staple duplicate copy of F3244 behind F8038T and transship to OSPC.

      Note:

      The return will be unnumbered and will be processed in OSPC as a non-remit return.

  3. OSPC

    1. Process F8038T through Manual Deposit as BMF, Tax Class 3.

    2. Prepare Deposit Ticket with Account Symbol 20-3220.

  4. Report Number

    A zero, N/A dash, or none are not acceptable entries. The valid range for this form is 700-799. Perfect form attachments, if blank. For current year returns, if unable to determine the report number or if the report number is not within the valid range complete the following

    1. If unable to locate, edit the next valid report number on the form (e.g. BMFOLT indicates a return has been filed for the same tax period, with a report number of 700 you would edit a report number of 701.

    2. If able to locate, but the prior report is within an invalid range, assign the next valid number e.g. BMFOLT indicates one return has posted with a report number of 958, you would edit a report number of 700.

    3. If unable to locate a prior posting, edit the first number of the valid series e.g. BMFOLT does not have a prior return posted you would edit a report number of 700.

    Note:

    If return is for a tax period prior to 200101 and the report number is present but not in the valid range, add 700 to the entered number and edit this to the report number field. If the return is for a tax period prior to 200101 and the report number is blank, edit 799 as the report number.

3.8.45.6.36  (02-01-2008)
Form 8329, Form 8330 and 8703 Received in Other than OSPC

  1. Form 8329 Lender's Information Return for Mortgage Credit Certificates (MCCs), Form 8330 Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs), and Form 8703 Annual Certification of a Residential Rental Project, are processed at the Ogden Submission Processing Center (OSPC). If a remittance is received in a campus other than OSPC follow the following process:

    1. Prepare F3210

    2. Transship Form and remittance to the OSPC by over night traceable mail on the day of receipt to the following address:
      Internal Revenue Service
      Ogden Submission Processing Campus
      Receipt and Control
      1973 North Rulon White Blvd.
      Ogden, UT 84201

3.8.45.6.36.1  (02-01-2008)
Form 8329, 8330 and 8703 Received in OSPC

  1. Payment will be processed through Manual Deposit using Account Symbol 20-1099, Miscellaneous Forfeiture Receipt.

  2. Process the remittance as follows:

    1. Prepare F2221 in duplicate.

    2. Prepare Form SF 215A using Account Symbol 20-1099.

    3. Route Form(s) 8329, 8830 or 8703 as Non-Remit to the Batching Function after deposit processing.

      Note:

      Do not write remittance amount on document.

3.8.45.6.37  (02-01-2008)
FIRPTA and Foreign Partnership Withholding Remittance Returns

  1. The following International foreign income tax withholding forms are processed to the Business Master File and no longer to the Non-Master File. They are:

    1. Form 8288 (federal income tax withholding under Section 1445 (FIRPTA))

    2. Form 8804 (foreign partnership federal income tax withholding under Section 1446)

      Note:

      Payments for foreign withholding under Section 1445 FIRPTA remitted without Form 8288 should be processed to tax accounts in the same manner as if the form was submitted.

3.8.45.6.37.1  (02-01-2008)
Form 8288 (FIRPTA) - Business Master File (BMF)

  1. Form 8288 will be processed to the Business Master File. The first valid BMF tax period for Form 8288 is 200512. Any tax period prior to 200512 must follow the Out of Area NMF procedures.

    Note:

    Form 8288 is also the transmittal for Form 8288-A. Form 8288-A (Copy A and B) is to remain attached to Form 8288.

    Form 8288, Prior to 200512
    Date of Transfer (DOT) prior to 12/13/05     		Form 8288, 200512 and Subsequent
    Date of Transfer (DOT) 12/13/05 or later
    MFT: 17 MFT: 17
    FLC: 98 FLC: 98
    Tax Class: 6 Tax Class: 1
    Doc Code: 41 Doc Code: 40
    Blocking Series: 920-929 Blocking Series: 000-999
    98641ddd920-929 98140ddd000-999

  2. Process all Form 8288 payments through RRPS/ISRP when an EIN or through manual deposit when an SSN. The SSN/ITIN/RSN must be established on the BMF with a TC 000 and a TIN Type indicator of "0" must be input at the end of the SSN/ITIN/IRSN by the Manual Deposit function.

    W/Remit Form 8288, Prior to 200512 W/Remit Form 8288, 200512 and Subsequent
    MFT: 17 MFT: 17
    FLC: 98 or 17 FLC: 98
    Tax Class: 6 Tax Class: 1
    Doc Code: 41 Doc Code: 17, 19 (overflow 70, 76)
    Blocking Series: 920-929 Blocking Series: 000-999
    TC: 610 TC: 610, 670
    98641ddd920-929 98117ddd000-999
      98119ddd000-999
      (overflow: 98170ddd000-999, 98176ddd000-999)

  3. There are no filing requirements for Form 8288. In addition, the tax period for Form 8288 is based on the "Date of Transfer" of when the U.S. real property interest (USRPI) was sold. The tax period is the latter date between the Date of Transfer, found on line 3 of Form 8288, or the withholding certificate letter date (if attached). Therefore, a Form 8288 can be filed for every month in the year by the same withholding agent, but for a different USRPI.

    Example: Taxpayer "A" can file a Form 8288 every other month for the purchased USRPI from a foreign person or entity (200701, 200703, 200705, 200707, 200709, 200711, etc.)

3.8.45.6.37.2  (02-01-2008)
Form 8804 (Foreign Partnership W/H) - Business Master File (BMF)

  1. Forms 8804 will be processed to the Business Master File. Any delinquent return, tax period 200511 and prior must follow the Out of Area NMF procedures.

    Note:

    Form 8804 is also the transmittal for Form 8805. Form 8805 (Copy A) is to remain attached to Form 8804.

    Form 8804, 200411 and Prior Form 8804 200412 and Subsequent
    MFT: 08 MFT: 08
    FLC: 98 FLC: 98
    Tax Class: 6 Tax Class: 1
    Doc Code: 29 Doc Code: 29
    Blocking Series 200-599 Blocking Series: 000-999
    98629ddd200-599 98129ddd000-999

    1. Green rocker the remittance amount on the balance due line. If the balance due line is different than the remittance amount, edit that figure in green in the upper right corner of the Form.

    2. Date stamp with received date.

    3. Process payment through RRPS/ISRP with MFT 08.

      W/Remit Form 8804, 200411 & Prior W/Remit Form 8804 200412 & Subsequent
      MFT: 08 MFT: 08
      FLC: 98 FLC: 98
      Tax Class: 6 Tax Class: 1
      Doc Code: 29 Doc Code: 17, 19
      Blocking Series: 920-929 Blocking Series: 000-999
      TC: 610 TC: 610 or 670
      98629ddd200-599 98117ddd000-999
        98119ddd000-999

    4. Do notinclude return in Accounting Package.

3.8.45.6.37.3  (02-01-2008)
Form 8813 (Foreign Partnership W/H Payment Voucher) - Business Master File (BMF)

  1. Forms 8813 will be processed to the Business Master File through RRPS/ISRP under MFT 08.

  2. The Form 8813 is the quarterly installment payment voucher used by partnerships with foreign partners to pay the quarterly Section 1446 tax to the IRS.

  3. New Treasury regulations 1.1446.6T allow partnerships to reduce their Section 1446 tax if they attach "Section 1446 Withholding Certificates. "

  4. Accompanying the Form 8813 can be the "Section 1446 Withholding Certificate" and related computation attachments. These " attachments" support a reduced tax for the partnership and are required to be filed with the quarterly payment voucher Form 8813. PIRSC is monitoring compliance with these "attachments."

  5. Once the 8813 payment is processed through RRPS/ISRP and the Transport area for imaging, forward all Form 8813 vouchers that contain " attachments" to Austin Submission Processing Center.

  6. All stand alone Form 8813 vouchers without attachments should not be forwarded to the above address. These should be processed using standard procedures.

    Note:

    Do not include in accounting package.

    Form 8813
    MFT: 08
    FLC: 98
    Tax Class: 1
    Doc Code: 17, 19
    Blocking Series: 000-999
    TC: 670
    98117ddd000-999

3.8.45.6.37.4  (02-01-2008)
Forms 8288, 8813, 8804 - Received at Other Submission Processing Sites (Not PSPC)

  1. Payment vouchers or remittance returns received at other submission processing sites for Form 8288, 8813 or 8804 are to be processed in the following manner:

    1. Edit green dollar signs on check mark on front of the form.

    2. Date stamp the received date.

    3. Process the payment through RRPS/ISRP with MFT 17 for Form 8288 (with EINs) remittance returns or MFT 08 for Form 8804 remittance returns or MFT 08 for Form 8813 quarterly installment vouchers.

    4. When remittance processing is complete, transship toOSPC.

  2. Do not route Accounting Package as Out of Area NMF because these are all on the BMF.

3.8.45.6.38  (02-01-2008)
Sub-Pays for Child Support MFT 59

  1. Form 5734 for NMF Child Support payments MFT 59 process as a NMF Manual Deposit and number F5734 as follows:

    1. MFT 59

    2. Tax Class 6 (4)

    3. Document Code 27

    4. Blocking Series 400-499

3.8.45.6.39  (02-01-2008)
Processing Items From NCS, EFAST Processing Center (OSPC Only)

  1. Follow these procedures when receiving mail from National Computing System (NCS), EFAST Processing Center. Identify mail received from NCS by the NCS Government Transmittal Sheet or NCS Remittance Chain of Custody Form.

    If ... Then ...
    The transmittal contains remittances, process remittances following additional instructions in 3.8.45.6.40 (2) below.
    The transmittal contains no remittances, route Transmittal Sheet and all documents to Receipt and Control Quality Review, Mail Stop 6055.

  2. The Deposit Activity Function should:

    1. Stamp each item with received date listed on the NCS Government Transmittal Sheet as the IRS receive date.

    2. Stamp, sign and return on copy of the transmittal to:
      NCS
      EFAST Processing Center
      PO Box 7046
      Lawrence, KS 66044-7046

    3. List each remittance on Form 4287. Attach a copy of the NCS Government Transmittal Sheet and Remittance Chain of Custody forms to the Form 4287.

    4. Prepare a daily log to track receipts from NCS. The log should include, but not limited to:

      NCS received date
      Date received by IRS
      Item(s) received
      Volume of each item
      Each remittance and amount
      total volume for the date

    5. File completed EFAST log sheet and the original NCS Government Transmittal sheets with Form 4287. Send copies of the Form 4287 monthly to the TE/GE EP Program Analyst at Mail Stop 1110. The copies should be sent no later than the 10th calendar day after the end of the month.

    6. Contact the Submission Processing Planning & Analyst Staff regarding problems.

3.8.45.6.40  (02-01-2008)
CP 515, 1st Notice--Return Delinquency, or CP 518, 4th Notice--Return Delinquency

  1. When CP 515 or CP 518 is received with a return and remittance, process the payment through RRPS/ISRP using TC 610.

  2. Attach the CP Notice to the front of the return and forward to CSCO.

  3. When CP 515 or CP 518 is received with remittance and no return is posted, input a TC 670 for the money amount and a TC 570 to hold the credit and prevent the money from refunding until the return posts.

3.8.45.7  (02-01-2008)
Specified Processing

  1. Administrative Appropriation Miscellaneous Receipts or Repayments.

  2. Deposit cash for credit to Regional Commissioner, or National Office and list on Form 2221, Schedule of Collections.

  3. Transmit other remittances to Fiscal Management Branch of Regional Commissioner's office for deposit.

3.8.45.7.1  (02-01-2008)
Amended Returns and Copies

  1. All remittances with an original amended returns will be processed as TC 670 with TC 570 and DPC 24.

  2. BMF Forms amended, superseding, corrected or revised will be used as a source document for RRPS processing.

  3. Route form to appropriate function as non-remittance after creating electronic voucher.

  4. Copies of originals will be processed as originals.

  5. If Form 941C is received, refer to IRM 3.8.45.6.3 .

    Note:

    A DPC is not necessary when a remittance is received for a previously filed amended return with or without a copy of the original.

3.8.45.7.2  (02-01-2008)
Form 1120X

  1. Use Form 1120X as the source document for processing through RRPS.

    1. TC 670 with TC 570 and DPC24.

    2. Process form as non-remittance after creating electronic voucher.

3.8.45.7.3  (02-01-2008)
Amended Forms 1040

  1. Form 1040 amended, superseding, corrected, or revised will be used as a source document for RRPS processing.

    1. TC 670 with TC 570 and DPC 24.

    2. Process form as non-remittance after creating electronic voucher.

3.8.45.7.4  (02-01-2008)
Form 1040X

  1. Use Form 1040X as a source document for processing through RRPS.

    1. TC 670 with TC 570 and DPC24.

    2. Process form as non-remittance after creating electronic voucher.

3.8.45.7.5  (02-01-2008)
Audit Cases and CP2000

  1. CP2000 and other Audit Notices should be edited if the following information is not present.

    1. SSN/ITIN/EIN

    2. Name Control if check digits are not present.

    3. Transaction Code

    4. MFT

    5. Tax Period

    6. If multiple tax periods are indicated, edit oldest CSED. However, Notices 521, 522 and 523 with multiple tax periods, no editing of tax period necessary.

    7. If oldest CSED is overpaid, process as a split. Refer to Split Remittance procedures in 3.8.45.6.29.

    8. Process through RRPS. Documents missing scan line can be key entered.

  2. Audit notices can be identified as follows:

    1. Correspondence or notices that use the words "Audit" or "Tax Examination."

    2. Names of Examination managers that appear on correspondence or notices.

    3. Form 1902B, with SC Exam control number.

    4. Form 5564, with EXMOD in upper right hand corner.

    5. Letter 3219 (SC/CG), Catalog Number 27500P mailed with or without Form 5564.

  3. Procedures for Audit Case notices processed via RRPS are:

    1. Perform all edits in green, if not clearly present.

    2. Name control

    3. SSN/EIN

    4. TC 640

    5. MFT

    6. Tax Period

    7. Date stamp

  4. Procedures for forms/correspondence: Campuses may use " Audit Letter" as source document.

    1. Perform all edits in green.

    2. SSN/EIN

    3. TC 640

    4. MFT

    5. Tax Period

    6. Edit in remarks "Audit."

    7. Process via RRPS

    8. Edit remittance amount on form/correspondence and route to Examination Branch.

    9. Research IDRS if required information is not available,

  5. Follow these procedures if the following remains attached to an Audit:

    1. Form 1040X—Process Audit attach 1040X behind,