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Part 3. Submission Processing

Chapter 0. General

Section 273. Administrative Reference Guide (Cont. 1)

3.0.273  Administrative Reference Guide (Cont. 1)

3.0.273.10 
Disclosure and Security Awareness

3.0.273.10.2  (01-01-2010)
Unintentional Disclosure

  1. Inadvertent improper disclosures, while still unauthorized, are those disclosures where no willfulness of intent is involved. Unlike willful unauthorized disclosures, which must be reported to TIGTA, inadvertent disclosures must be reported to your manager and The Computer Security Incident Response Center (CSIRC) by calling 866.216.4809 . For more information, see the Privacy, Information Protection & Data Security Web site at http://irweb.irs.gov/AboutIRS/bu/pipds/default.aspx..

3.0.273.10.3  (01-01-2010)
Personnel Responsibility for Security

  1. Service officials and managers must communicate standards for maintaining security over the Integrated Data Retrieval System (IDRS).

  2. All employees are responsible for providing security for the documents, information and equipment they handle while acting in an official capacity. The necessity for confidentiality extends to something as simple as a taxpayer's address, or confirming whether a tax return has been filed.

3.0.273.10.4  (01-01-2010)
Guidelines

  1. Avoid acts which could lead to a security or disclosure problem. The following sections contain guidelines which will help you to improve security and avoid being the source of an information leak.

3.0.273.10.4.1  (01-01-2010)
Handling Documents and Sensitive Material

  1. File documents properly. Lock up confidential material before you leave for the day.

  2. Don't leave sensitive information lying on desk or cabinet tops while you are away from your work area for any length of time.

3.0.273.10.4.2  (01-01-2010)
Strangers in the Work Area

  1. If you see strangers in the work area, question them to find out if they have business in the area.

    Note:

    This can be done tactfully by asking if you can help them find someone. If they do not have business in the office, notify your manager immediately. The manager will contact the Security Staff.

3.0.273.10.4.3  (01-01-2010)
Disposal of Sensitive Material

  1. Sensitive information should be disposed of by shredding. Containers are available in the work areas for sensitive material. If you don't have access to a shredder, tear or cut up any papers containing tax information before disposing of them in an appropriate container. Never put sensitive information in a regular trash container.

3.0.273.10.4.4  (01-01-2010)
Classified Waste

  1. All taxpayer information which is to be discarded must be disposed of as classified waste. Classified waste is documentation containing taxpayer entity or account information not needed for audit trail purposes. See IRM 21.5.1.4.10 for more information on classified waste.

3.0.273.10.4.5  (01-01-2010)
"Need to Know"

  1. 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.

3.0.273.10.4.6  (01-01-2010)
Judgment and Discretion

  1. 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.

3.0.273.10.4.7  (01-01-2010)
Third Party Contact

  1. 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.

  2. 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 Guidelines Overview, IRM 11.3.3, Disclosures to Designee and Practitioners, or contact your local Disclosure Officer.

3.0.273.10.4.8  (01-01-2010)
Writing Reports

  1. 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).

3.0.273.10.4.9  (01-01-2010)
Security Problems

  1. Report possible security problems to your supervisor for referral to the Security Staff Officer.

3.0.273.10.4.10  (01-01-2010)
Transferring Information

  1. 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.

3.0.273.10.4.11  (01-01-2010)
Disclosure

  1. Direct any questions or problems concerning disclosure matters (Privacy Act, Freedom of Information Act, IRC Section 6103, etc.) to the disclosure officer.

  2. 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, Reporting Unauthorized Accesses or Disclosures for procedures.

3.0.273.10.4.12  (01-01-2010)
Debtor Master File (DMF)

  1. An injured spouse is entitled to know the amount offset to the. An injured spouse is not entitled to know the amount of the obligation shown on the .

3.0.273.11  (01-01-2010)
Statute Awareness Program

  1. 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, 22 and 23, Statute of Limitations.

3.0.273.11.1  (01-01-2010)
Personnel Responsibilities

  1. 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.

3.0.273.11.2  (01-01-2010)
Claims for Credit or Refund

  1. 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.

  2. Limit on Amount of Refund—

    1. 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.

    2. 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).

  3. 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.

3.0.273.11.3  (01-01-2010)
ASED Within 90 Days

  1. 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 Adjustments. The procedures in IRM 21.5.3 for claim disallowance will be followed.

3.0.273.11.4  (01-01-2010)
Document 7368, Basic Guide for Processing Statute Cases

  1. 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.

3.0.273.12  (01-01-2010)
Taxpayer Advocate Service

  1. For more information refer to TAS Part 13 IRMs sections: http://publish.no.irs.gov/PUBSYS/IRM/INDP13.htm.

  2. Refer to http://tasnew.web.irs.gov/index.asp?scid=644 for TAS organizational and department charts.

3.0.273.13  (01-01-2010)
Electronic Filing System

  1. Returns are transmitted electronically and are processed at the campuses indicated in IRM 3.0.273.13.2 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 is required to send paper forms or supporting documentation must use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.

    • BMF— Form 1041; Form 8453–F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing. See IRM 3.42.4, Electronic Tax Administration - IRS e-file for Business Tax Returns.

    • BMF— Form 1065; Form 8453–PE, U.S. Partnership Declaration for an IRS e-file Return. 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.

    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.

3.0.273.13.1  (01-01-2010)
Original Return

  1. A "return" filed using IRS e-file may be a composite electronically transmitted data and certain paper documents or be completely paperless. The paper portion of a composite return consists of paper documents that cannot be electronically transmitted and must be mailed to the IRS attached to the Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.

3.0.273.13.2  (01-01-2010)
States and Submission Processing Sites

  1. 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 updated periodically throughout the year as program owners and policy analysts provide information. The guide can be found on Servicewide Electronic Research Portal (SERP) under the Who/Where tab. The information in the guide, however, is not final until the electronic sites are approved.

    States and Submission Sites for Electronic Filing 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

3.0.273.13.3  (01-01-2010)
IMF—Form 8453

  1. 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 File Location Code (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" .

3.0.273.13.4  (01-01-2010)
Adjusting ELF Returns

  1. The use of blocking series 18 is eliminated on adjustments made to electronic filed returns.

    1. 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.

    2. 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).

  2. When an electronically filed return (for tax years 1997 and prior) is needed to work a case, request the return using Command Code (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.

  3. Forms 8453 will be received only if specifically requested.

  4. CC ELFRQ requires the input of the tax year and the primary Social Security Number (SSN) to generate a Return Charge-Out (Form 4251) for Form 8453, the electronic return or both.

  5. 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.

  6. 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.

3.0.273.13.4.1  (01-01-2010)
Reprocessing an ELF Return

  1. If an electronically filed return needs to be reprocessed to another SSN:

    1. Line through DLN;

    2. Edit per local procedures;

    3. Route to the Processing Function to assign a new DLN; and,

    4. Forward a charge-out document to EFB annotating "Permanent Charge-out" .

3.0.273.13.4.2  (01-01-2010)
Direct Deposit Refund

  1. Taxpayers can request a direct deposit of their refund to their bank account. A direct deposit cannot be made if:

    1. The refund is not issued in the same cycle the return posts; or,

    2. There is a math error in tax of $50 or more.

  2. When researching CC REINF, a direct deposit can be identified by the literal, "Generated Refund EFT," on the screen.

  3. Please see IRM 3.42.5.10, Direct Deposit of Refunds, for specific submission processing site instructions.

3.0.273.14  (01-01-2010)
Lockbox

  1. Taxpayers mail remittances and vouchers to a designated P.O. box at a commercial bank (Lockbox Depository Bank). Remittances are processed and deposited, for IRS, by the Lockbox Depository. Tapes containing remittance data, all vouchers, documents and/or correspondence submitted by taxpayers, are sent to the submission processing site for additional handling and processing in order to apply the remittance to the taxpayer's account.

3.0.273.15  (01-01-2010)
Accounts Receivable

  1. The Service will follow prevailing guidelines, i.e., first-in first-out, ensuring accounts over $25,000 are expeditiously resolved.

3.0.273.15.1  (01-01-2010)
Large Dollar Cases

  1. The Service monitors large dollar cases identified on DYNAMIS, the (Personal Computer) PC based debit balance inventory monitoring system. Cases listed on DYNAMIS may include the Large Corporation Indicator code. The region/submission processing site may be in contact with the Technical Unit (or designated function) to determine the current status of the account/module.

3.0.273.15.2  (01-01-2010)
References

  1. See IRM 21.7.1, BMF/NMF Miscellaneous Information, for required procedures on addressing or resolving Large Corporation accounts.

3.0.273.16  (01-01-2010)
$10 Million Assessments

  1. Assessments over $10 million must be analyzed by Accounts Receivable to determine if they have been classified correctly for required financial statements.

    Note:

    Accounts Receivable is only responsible for determining that the assessment should have been made or not. They do not work the cases.

  2. Documentation of assessments over $10 million, when the amount of the assessment has not been fully paid, will be forwarded for classification analysis to:

    Internal Revenue Service
    Business Analysis & Support
    Building S-2 Mail Stop #1035
    P.O. Box 24551
    Kansas City, MO 64108–0551

3.0.273.16.1  (01-01-2010)
Large Complex Corporate and Coordinated Program Accounts

  1. These accounts have the potential for creating complex processing and adjustment situations. They are worked in the Technical Unit or locally designated function at the campus.

3.0.273.16.2  (01-01-2010)
Large Corporation Indicator (LCI)

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

  2. In addition to the LCI all controlled cases worked in Large Corp. are identified by category codes:

    • "LGCP" (LMSB)

    • "LGSB" (SBSE) or

    • "LGGE" (TEGE)

    Note:

    See IRM 21.7.1.4, BMF/NMF Adjustment Procedures, for additional information on the Large Corporation processing.

3.0.273.16.3  (01-01-2010)
Coordinated Industry Cases (CIC)

  1. As a result of normal growth and mergers, many corporations have become so complex (acquiring plants, divisions, and subsidiaries) that the IRS created the Coordinated Industry Cases (CIC) formerly known as Coordinated Examination Program (CEP). This is a special program to examine large corporate accounts. These accounts have the potential for creating complex processing situations.

  2. A CIC indicator will appear on IDRS, Master File transcripts and CC BMFOL to alert examiners the account is in the Program. CIC cases are worked exclusively by Examination Division. The Case Manager is responsible for controlling/directing the account. No adjustment should be made to an account with the CIC indicator unless it is coordinated through the Technical Unit or locally designated function. The Technical Unit/locally designated function will contact the Examination Case Manager as appropriate. See IRM 21.7.1.4.11.1, for additional information on Coordinated Industry Cases.

3.0.273.17  (01-01-2010)
Taxpayer Correspondence

  1. A significant portion of our work involves responding to taxpayer correspondence. It also has a direct impact on the level of customer satisfaction. Letter generated by Submission processing must be approved by Headquarters when they are intended for dissemination to 10 or more persons. These letters are numbered in accordance with IRM 1.17.1 and pattern paragraphs are prescribed by Headquarters for use in service centers. Do NOT make changes to text format, date of issue (or revision), or physical characteristics of these letters and paragraphs without prior Headquarters approval. In additional, Quick notes that are computer generated must be forwarded to Headquarters for approval. Submit requests for new letters using Form 1767. Publishing Services Requisition, following procedures outlined in 1.17.1 and 1.17.2 For minor changes or additions to current letters, follow procedures in IRM 3.0.275, Business Results Measures for Submission Processing Functions.

3.0.273.17.1  (01-01-2010)
Policy Statement P-6-12

  1. A new policy statement was developed that defines correspondence and reaffirms the IRS commitment to provide timely and quality responses to our customers.

3.0.273.17.2  (01-01-2010)
Definition of Taxpayer (TP) Correspondence

  1. Taxpayer correspondence is all written communication from a TP or his/her representative, whether solicited or unsolicited. Written communication is as follows:

    • A response to an IRS request for information,

    • A request for information, including that which may accompany tax returns,

    • Annotated notice responses that provide additional information or dispute a notice,

    • A (referral) resulting from a TP telephone contact or walk-in inquiry; or,

    • On a Form 843, Claim For Refund and Request For Abatement.

3.0.273.17.3  (01-01-2010)
Guidelines for TP Correspondence

  1. The key to identifying TP correspondence is to ask: "Is The TP Waiting For A Reply Or An Action To Be Taken By The Service?"

3.0.273.17.3.1  (01-01-2010)
General Guidelines for Counting TP Correspondence

  1. Count the following as TP correspondence:

    • All claims.

    • Correspondence attached to a return addressing issues not directly related to the return.

    • Computer Paragraph (CP) Notices-incoming TP responses to CP Notices including the following: annotated notices that provide additional information to dispute or support the notice; or, notices where the TP has provided the information requested by the notice.

    • Internal Transcripts-incoming TP responses providing information needed to resolve an issue.

    • Incoming FAX issues that meet correspondence criteria.

    • Telephone calls-not resolved or answered on initial contact and follow-up is required.

    Example:

    if information is taken and subsequent contact is made with the caller, the written referral of the telephone call will be counted and included in the correspondence counts.

    • All incoming responses to submission processing site generated letters.

    • Any applications or forms where the TP is waiting for approval, change, determination, recognition, information or action from the Service.

    Note:

    Refer to Exhibit 3.0.273-1 for the General List of Correspondence

    Caution:

    This list may not be all inclusive.

3.0.273.17.3.2  (01-01-2010)
Clarification List, Excluded Types of Work

  1. Shown in the paragraphs below are " Types of Work" excluded from the definition of TP Correspondence.

  2. Functions:

    • Criminal Investigation Branch (CIB).

      Note:

      Work meeting the Action 61 guidelines does become correspondence if re-routed from CIB.

    • Facilities—correspondence not directly dealing with a TP's account.

    • Training—correspondence not directly dealing with a TP's account.

  3. Forms:

    • Identity Theft Case Monitoring - Form 14027

    • Delinquent Return-any original return or amended return received in response to a Return Delinquency Notice.

    • Substitute for Return-any original return or amended return received in response to a Substitute for Return Notice.

    • "Amended Returns" - Forms 1040X-Amended U.S. Individual Income Tax Return, Form 1120X-Amended U.S. Corporation Income Tax Return, 94XX-Supporting Statement To Correct Information.

    • "Carryback/Carryforward Returns" -
      Form 1045-Application for Tentative Refund & Form 1139-Corporation Application for Tentative Refund.

    • "Extension of Time to File" - Form 4768-Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, for Automatic Extension of Time to File U.S. Individual Income Tax Return, Form 7004-Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns,

    • Tele-Tin.

    • Centralized Authorization File (CAF) / Power of Attorney (POA).

    • Address Changes.

    • Form 3531-Request for Missing Information or Papers to Complete Return.

    • Internal requests between IRS functions if there is no TP correspondence involved (i.e., Forms 3870-Request for Adjustment, 3465-Adjustment Request, etc.).

    • Form 8379-Injured Spouse Allocation.

    • Form 8849-Claim for Refund of Excise Taxes.

  4. Other Exclusions:

    • All correspondence received in response to IRS solicitations for information necessary to secure or complete the processing of a tax return. (Suspense files in Document Perfection, Rejects, Unpostable, Output Review, etc.)

    • Child Support Enforcement (i.e., dealing with an agency, not a taxpayer).

    • Responses to IRS Third Party solicitations (i.e., Automated Collection System (ACS) requests for Employment Verification, etc.).

    • FED/STATE Program.

    • Loose Schedules.

    • Telephone Inquiries when responses are provided at the time of the inquiry.

    • Telephone calls received on Code-A-Phones or for personnel temporarily away from their work station providing a response is provided telephonically to the TP within hours rather than days, but certainly no longer than a couple of days (if the weekend is involved).

    • Incoming replies from a third party (i.e., State Certifications, Federal Tax Deposit (FTD) Verification, etc.).

    • Mag Tapes.

    • Internal CP Notices and Transcripts.

      Note:

      Incoming replies to solicited information needed to resolve these are considered correspondence.

    • Taxpayer Advocate Service cases-when the TP does not expect an answer from the Submission Processing/Customer Service Site.

    • TP's response to a notice, which does not require a response (such as a CP 09, advising IRS that he/she does not qualify for Earned Income Credit (EIC)) and the taxpayer is not expecting a response.

    Note:

    If the TP's response addresses other issues, treat the case as correspondence.

3.0.273.17.4  (01-01-2010)
Quality Response

  1. Respond to all TP correspondence.

  2. A quality response must:

    1. Be initiated within 30 days of the initial IRS received date;

    2. Indicate if it is in reply to the TP's correspondence, inquiry and/or payment etc.;

    3. Reference the date of the TP's correspondence and/or payment (i.e. "Thank you for your correspondence dated and your payment of $" ); and,

    4. Include the tax form, tax period and action taken.

  3. Exceptions:

    • Correspondence attached to an original tax return and the TP asks a question or addresses an issue concerning the processing of the tax return.

    • No additional letter is needed if: a notice generates as a result of an action taken to the taxpayers account; and, the notice is mailed to the taxpayer within 30 days of the IRS received date.

    • General comments about the tax system or comments submitted with payments, such as "Here is my payment" do not require a response or action.

3.0.273.17.4.1  (01-01-2010)
Correspondence Date

  1. When the letter is not dated, use the postmark date. If the postmark date is unknown, count three days prior to the IRS received date.

3.0.273.17.5  (01-01-2010)
Interim Letter

  1. The objective of Action 61 is to resolve TP cases within 30 days. If cases cannot be closed within this time frame, it is necessary to inform TP of the reason for the delay. See IRM 3.0.273.17.1

  2. Interim letters must:

    1. Properly identify the type of correspondence received (i.e., form or inquiry);

    2. Address payments received;

    3. Include an accurate reason for the delay;

    4. Include a time frame for the taxpayer to expect a final response;

    5. Include a specific person's name and phone number as a contact point; and,

    6. Address any balance due, installment agreements (if applicable) and delayed issuance of notices.

    Note:

    Send additional interim letters as necessary. If Spanish language correspondence is received, you must reply using the Spanish version of the appropriate C letter, if one is available.

  3. Telephonic interim response may be used instead of a written interim letter. An interim telephone contact will include the same elements as the written interim letter.

  4. Written documentation concerning the telephonic interim response must remain with the case and contain the following:

    1. TP's telephone number;

    2. Date of telephone call;

    3. Name of person contacted;

    4. Reason for delay;

    5. When a final response can be expected;

    6. Contact name, telephone number and time to call; and,

    7. A notation of any special issues discussed, such as installment agreements, payments, delayed issuance of notices, etc.

3.0.273.17.6  (01-01-2010)
Corresponding With TP or Authorized Representative

  1. Use pattern letters or PINEX notices to correspond with TP whenever possible. If a CNOTE or Quick Note is used, be sure that it clearly communicates the message in simple language.

  2. If multiple issues are involved, select the letter that best addresses the main issue. Use open paragraphs to address any additional IRS or taxpayer issues.

    Note:

    When an open paragraph is used, a manager or lead should approve the paragraph for content, spelling and grammar.

  3. Check the Centralized Authorization File (CAF) or the Reporting Agent's File (RAF) (if Form 940, 941, or 945) to ensure the information will be mailed to the TP's representative, if there is one on record, before initiating any manually prepared correspondence. Ensure the TP is identified on all correspondence to the TP's representative. Any enclosures mailed to the TP must also be mailed to the authorized representative. See IRM 21.3.9, Processing Reporting Agents File Authorizations, for RAF background information.

3.0.273.17.7  (01-01-2010)
Requesting Information

  1. When requesting information from a TP include the following in all correspondence:

    1. The specific length of time in which to respond;

    2. The action IRS will take if a timely response is not received;

    3. Request TP to include his or her telephone number and the most convenient time for us to call if we need more information;

    4. Include a "bar coded" envelope;

    5. Inform the TP of your mail stop number and ask the TP to reference the mail stop number if unable to use the provided envelope; and,

    6. Always include your employee ID number.

3.0.273.17.8  (01-01-2010)
Correspondence Timeliness

  1. Timeliness is determined by the Quality Measurement System for the vast majority of correspondence (written or telephone response to the taxpayer).

  2. For those correspondence inventories for which responses are not required, such as Rejects/ Error Resolution System (ERS) suspense replies, address change requests, etc. (not all inclusive):

    1. Timeliness will still be reported by the 14 or 30 day response requirements as opposed to traditional aging inventories;

    2. The timeliness determination for this type of correspondence will also be based on sampling as opposed to actual/complete manual tracking, unless an automated system is in place to track.

    Note:

    Consider having the timeliness sampled by quality review, as part of either individual, process, program or special reviews; by responsible line managers, or by Planning & Analysis (P&A) analysts.


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