3.5.61  Files Management and Services (Cont. 2)

3.5.61.3 
Receiving And Preparing Other Documents For Filing

3.5.61.3.68  (01-01-2014)
Citizenship Status Statements (OSPC only)

  1. Citizenship Status Statements from the Correspondence Function consists of these categories:

    • Citizen

    • Section 911

    • Other

  2. File these statements within category, by year as received for retirement as outlined in Document 12990, Records and Information Management Record Control Schedules.

3.5.61.3.69  (01-01-2014)
Foreign Investment in Real Property Tax Act (FIRPTA) Correspondence (OSPC only)

  1. File and maintain FIRPTA correspondence in alphabetical order by year of receipt.

  2. If the taxpayer name/identifying information is not readily identifiable on the correspondence, route to the Accounts Management Function for a determination as to the taxpayer name, etc.

3.5.61.3.70  (01-01-2014)
Nonresident Non-Filer (NRNF) Project - Streamlined Process (AUSPC only)

  1. On June 26, 2012, the IRS announced new streamlined filing compliance procedures for non-resident U.S. taxpayers.

  2. Tax returns submitted by taxpayers under this initiative will be kept together throughout the entire submission process.

  3. After initial processing is completed and sent to the Files Area, maintain the returns for approximately sixteen (16) weeks (16 weeks from the date received in Files in DLN order). Subsequently, returns will be shipped to Large Business and International (LB&I - Cincinnati) for scanning, review and classification..

  4. Tax returns associated with this initiative can be identified by:

    • File Location Code (FLC): 20

    • Blocking Series: 850-899

    Note:

    FLC 21 can be used if the tax return(s) is for a Non-Resident (NR).

  5. If received, route to the Austin Submission Processing Center.

  6. If a request (for a return filed under this initiative) is received from an area other than Submission Processing, DO NOT process the request UNLESS it has been at least twelve (12) weeks after the return has been processed. Inform the requester that the return(s) is not available for release at this time.

    Note:

    Use the Julian Date for timeframe determination.

  7. If the request is received after twelve (12) weeks and the tax return is still in the Files Area, process the request using normal procedures.

  8. If the requested return has been sent to the PIN Unit, complete Form 2275 and fax to the PIN Unit (Fax Number is 859.669.4043/Attn: Tami Cunningham) for servicing.

  9. If the requested return is stored at the FRC, indicate on the charge-out document that the return is part of the "Non-Resident/NonFiler or Streamlined Initiative"

  10. At the designated time, box (include completed Form 3210) and route tax returns to Cincinnati for scanning.

  11. Route returns for scanning to: Internal Revenue Service, Attn: Tami Cunningham, 201 West Rivercenter Blvd., Stop 97, Covington, KY 41011.

  12. Upon completion of the scanning, review and classification, LB&I will notate"Non-Resident/Non-Filer orStreamlined Returns" on the transmittal and route to: NARA - Dayton Records Center, 3150 Springboro Road, Dayton, Ohio 45439-1867 based on their timeline.

3.5.61.3.71  (01-01-2014)
United Mine Workers of America Benefit Claims

  1. File claims in alphabetical order by year of receipt.

3.5.61.3.72  (01-01-2014)
Unidentified Remittance and Excess Collection Paper Files

  1. Annotate folders with this information:

    • Date

    • Employee Number (full 10 digit number)

    • Type of Input

  2. File folders by date, then employee number sequence by type of input.

  3. Service requests for these documents by following instructions for IDRS source document requests.

  4. These folders should not be considered as IDRS source document folders as they have a separate and unique retention period.

  5. For retention and destruction information, see Document 12990, Records and Information Management Record Control Schedules.

3.5.61.3.73  (01-01-2014)
Service Center Recognition Image Processing System (SCRIPS) Processed Form 940 and Form 941

  1. Form 940 (2006 and later) and Form 941 (2005 and later) processed via SCRIPS will not be stapled together.

  2. Form 940 (2006 and later) and Form 941 (2005 and later) processed via SCRIPS may have a folder within the gusset folder that contains the return attachments. Both the return and attachments will have a unique number stamped in the upper left margin of the return and on the top of the attachment(s).

  3. When a request for a return is received, look for the folder within the gusset folder. If found, search the interior folder for all pages associated with the return. Staple the return together (with attachment when appropriate) and send to the requester.

  4. When documents (returns and attachments) are received for re-filing, staple and re-file together. Do not separate the attachments(s) from the return and re-file separately.

3.5.61.3.74  (01-01-2014)
Lockbox Processed Documents

  1. Lockbox processed forms are sent to the Files Function after all transactions in the block have gone to good tape (i.e. cleared Error Resolution System).

  2. Check received documents against the CPL/ACPL as appropriate.

  3. Perform a cursory review of audit trail legibility that is printed on the back of the form. This assists in identifying any checks that may have been left in the block.

  4. Associate the Optical Character Recognition (OCR) Remittance Register or Form 813, Part 2, Document Register, with the documents prior to shelving.

  5. When filing request for blocks of documents, include the document lister tape with the block.

  6. Form 4868/ Form 4868V, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, is processed through Lockbox. Form 4868V is the tear-off bottom portion of the form and is numbered by Lockbox.

  7. Form 4868V (top portion of the form) is placed in the back of the folder in the order of input.

  8. Form 4868V is numbered using the FLC and shows a Tax Class/Document Code of "217" .

  9. Service these requests by pulling the numbered Form 4868V only.

  10. Report any unusual problems to the Submission Processing Campus Lockbox Coordinator.

3.5.61.3.75  (01-01-2014)
Integrated Submission and Remittance Processing System (ISRP)

  1. ISRP replaces the Remittance Processing System (RPS) for entering data from tax returns and processing remittances.

  2. ISRP documents along with Lockbox bank remittance transaction data are consolidated into the Remittance Transaction Research System (RTR) which images remittance transaction information and makes it available to authorized users who need to research remittance transactions.

  3. ISRP assigns a DLN to each payment record. This DLN posts to the Master File and does not appear on the paper source posting document when the imaged archive does not fulfill research needs.

  4. The RPSID number consists of a three digit deposit date followed by a six digit numerical control number 000000 through 999999.

  5. The RPSID number does not appear on the Automated Cycle Proof Listing (ACPL).

3.5.61.3.75.1  (01-01-2014)
ISRP Identification

  1. ISRP can be recognized by the SP center assigned FLC with a 17, 19, 20, 27, 70 and 76 document code.

  2. ISRP documents are identified by the File Location Code in the DLN.

    SPC FLC Overflow FLC
    Andover 08 01
    Atlanta 07 58
    Austin 18 74
    Brookhaven 19 N/A
    Cincinnati 17 N/A
    Fresno 89 95
    Kansas City 09 41, 45, 46, 47, 48
    Memphis 49 57, 61
    Ogden 29 81, 83, 84, 85, 86, 99
    Philadelphia 28 54, 55, 66, 98

3.5.61.3.76  (01-01-2014)
Adjustment Documents

  1. Route case files with erroneous data attached to the originating/responsible function.

  2. After BMF output processing is completed, pull Form 709 and related documents and file them in alphabetical order.

  3. See IRM 3.5.61.3.77, IDRS Source Documents, for procedures on adjustments input via IDRS.

3.5.61.3.77  (01-01-2014)
IDRS Source Documents - Sending to the Files Function

  1. The following information must be shown on Form 6502 (Employee Source Document Folder Label) or Form 10274 (IDRS Adjustment Source Document) when sending source documents to the Files Function for storage:

    • Employee Number (full 10 digit number)

    • Input Date

    • Sequence Number

    • Type of Input

  2. Position Form 6502 on the front of the folder in the upper right corner.

    Note:

    Source document folders are shelved/stored with the label positioned to the outside for easy visual recognition. Failure to place the label in the proper location can result in problems associated with locating the source documents.

  3. If the source document for a transaction is too bulky to fit into a folder, they should be routed to the Files Function in one or more boxes (1040 box) with Form 3210, Document Transmittal. Form 3210 should contain the same information that is required on Form 6502, Employee Source Document Folder Label.

  4. If the information required on Form 6502, Employee Source Document Folder Label, is not provided, return the folder to the functional area to obtain it.

  5. To facilitate timely shelving of source documents, Campus Functions should send source document folders to the Files Function within five (5) days of input. Functions not located at the campus should send source document folders within 10 (ten) days of input.

  6. Form 10023-B, Attachment (To Be Associated With Return), should be completed and attached to source document folders received ten (10) days after input.

  7. File source documents folders by Input Date and Employee Number Sequence.

  8. For timeliness requirements when processing source document folders, see IRM 3.5.61.1.8, Timeliness Requirements.

3.5.61.3.77.1  (01-01-2014)
IDRS Source Documents - Receipt in the Files Functions

  1. Associate transaction record (CFs 5147) with corresponding source documents according to information on Form 6052 or Form 10274.

  2. If a folder of source documents or documents within a folder has no generated transactions, hold and check the following day's output. If no transaction record is received, but transaction record was generated (based on adjustment/blocking series, etc.), return the folder to the originating function.

    Note:

    If systemic problems occur, it may be necessary to hold the folders for a longer period of time.

  3. When needed, check/verify each block of documents (CFs 5147) using CTRL D to verify receipt.

  4. Note the following dispositions when handling source documents:

    Document Code (DC) 54 with Transaction Code (TC) 534 and Blocking Series (BS) 199 generates on both BMF and IMF accounts.
    Route Non-Master File (NMF) IDRS transaction records, Doc Codes 28, 45, 50 and 77 to the Accounting Function. Do not pursue missing blocks for NMF IDRS transaction records.
    Route Doc Code 63 (except TC 53, 54, 55 and 70) to the Accounting Function.
    If Doc Code 47 or 54 re-file DLN is received without a source document or the source document appears invalid, route a copy of the transaction record to the originator/originating function for clarification.
    Do not route copies of Doc Code 47 transaction records that indicate Examination Disposal Codes 28, 29, 33, 36-47 or 99 OR those with Blocking Series 100-199, 130-179, 190-199, 280-299 and 400-479.
    Do not route Doc Code 54 transaction records with a Reference Code 616 as these will not have source documents.
    Certain Tax Delinquency Investigations (TDIs) used as source documents for IDRS adjustments input by the TDI Function are held temporarily for subsequent action. When these documents are sent to the Files Function as re-files and label information is provided, re-file source documents in the appropriate source document folder.

  5. After stapling of appropriate source documents to the corresponding transaction record, sort Form 5147, Transaction Record, into DLN order except Form 709 adjustments. See IRM 3.5.61.3.76, Adjustment Document.

  6. Prepare Form 1332 and file folder (or block divider card) for each block of documents and file in DLN order.

  7. Prepare additional block file folders when necessary to eliminate over-stuffing folders.

3.5.61.3.77.2  (01-01-2014)
IDRS Source Documents - Source Document Retained (SDR)/ Non Source Document (NSD)/Source Document (SD)

  1. When an adjustment (Document Code 54) is made to a taxpayer's account, it can be based on any of the following:

    • Source Document Retained (SDR)

    • Non-Source Document (NSD)

    • Source Document (SD)

  2. Certain Document Code 54 source documents may be deliberately held/retained by the Accounts Management Function for further action.

  3. These source documents can be identified by the annotation of SDR (Source Document Retained) in the "Remarks" field.

  4. Process the SDR documents as follows:

    1. Photocopy SDR transaction records and file the copy (by DLN) as a charge-out.

    2. Route original SDR transaction records to specific activity annotated in the Remarks field for association with retained source document.

    3. Route original SDR transaction records without special notation to the originator.

    Note:

    With HQ approval, deviation from this procedure can be authorized.

  5. If the transaction record indicates Non-Source Document (NSD) or indicates the adjustment was completed based on oral statement/testimony, file the document as this denotes adjustment was completed without a source document.

  6. In some instances where NSD is indicated, a source document may still be sent to the Files Function. If received and an association can be made, file the document. If received and no association determination can be made, return to the originator and request association information.

  7. Do not return transaction records indicating CIS-NSD using Blocking Series 00 to the originator. Block and shelve the documents.

  8. If the transaction record indicates SD but is received without a source document, return and request the needed documents from the originator.

  9. Mail time can sometimes delay the association of the source document with the transaction record. In lieu of waiting, note the following:

    • Photocopy those transaction records requiring documentation for use as suspense items.

    • Associate source documents when received and route to Re-files for placement in its original block.

  10. If the source document is still not received after allowing the appropriate amount of time and contacting the originator/originator's function, do the following:

    • Write or stamp "No Source Document Received " on the transaction record.

    • Date and sign

    • File by Input Date and Employee Number.

3.5.61.4  (01-01-2014)
Elections/Election Statements

  1. This section describes the processes for receiving and processing elections and/or election statements received in the Files Function.

  2. Receive and process all types of elections and consents (includes IRC Section 83(b), Form 8023 and elections where there is no record of the return) alphabetically by type of return by year of receipt unless otherwise specified in this section.

  3. Return to the originator all Elections and Consents received without the following information shown on the documents:

    • Name Control

    • MFT

    • Tax Period

    • No Received Date

  4. Retire elections as part of the administrative file of the related return, if known. Otherwise, retain in the SPC.

3.5.61.4.1  (01-01-2014)
Internal Revenue Code Section 613A(c)(10) Election Statement

  1. This election statement is filed by individual taxpayers electing the exception provided by Internal Revenue Code(IRC) Section 613A(c)(10).

  2. Time stamp the statements and file in alphabetical order by year of receipt.

3.5.61.4.2  (01-01-2014)
Form 2553, Election by a Small Business Corporation

  1. Receive and maintain Form 2553 in DLN sequence.

  2. Retire to the Federal Records Center one (1) year after the end of the processing year.

  3. Destroy seventy five (75) years after end of the processing year.

3.5.61.4.3  (01-01-2014)
Form 4876-A, Election to be Treated as an Interest Charge DISC (Domestic International Sales Corporation)

  1. File and retain in alphabetical order as received.

3.5.61.4.4  (01-01-2014)
Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap (OSPC only)

  1. File and retain in alphabetical order as received.

  2. If received, route to the Ogden Submission Processing Campus.

3.5.61.4.5  (01-01-2014)
Form 8842, Election to Use Different Annualization Periods for Corporate Estimated Tax (CSPC only)

  1. File and retain in alphabetical order as received.

  2. If received, route to the Cincinnati Submission Processing Campus.

3.5.61.4.6  (01-01-2014)
Form 8855, Election to Treat a Qualified Revocable Trust as Part of an Estate

  1. Form 8855 may be received in Files in the following ways:

    • As an attachment to Form 1041 (paper)

    • As a source document to be associated with TC 290, Additional Tax Assessment

    • As a source document to be associated with TC 930, Return Required Suspense, awaiting Form 1041

  2. If return (Form 1041) does not post within the prescribed timeframes (TC 930), file and retain Form 8855 in alphabetical order.

  3. Form 8855 is processed at the Cincinnati Submission Processing Campus and the Ogden Submission Processing Campus.

3.5.61.4.7  (01-01-2014)
Form 8869, Qualified Subchapter S Subsidiary Election

  1. Receive Form 8869 from the Entity Control Function via Form 9856, Attachment Alert.

  2. Associate with Form 2553. See IRM 3.5.61.4.2, Form 2553, Election by a Small Business Corporation, for more information.

  3. Route Form 8869, received without the Form 2553 DLN noted for association, to the Entity Control Function.

3.5.61.4.8  (01-01-2014)
IRC Section 243 Election

  1. Obtain the latest Form 1120 DLN.

  2. Attach the election document to the return and refile under the most recent controlling DLN.

3.5.61.4.9  (01-01-2014)
IRC Section 103 Election

  1. Process statements filed by municipalities electing the five (5) million dollar exemption provided under this IRC section.

  2. Receive and maintain elections as received.

3.5.61.4.10  (01-01-2014)
Net Leases of Real Property Election

  1. This election can be made by taxpayers via letter, by filing Form 843, Claim for Refund and Request for Abatement, or by amended return (Form 1040X).

  2. When received in the Files area, the election document should contain the DLN, taxpayers name, address, taxpayer identification number and the tax year.

  3. Associate the election document with the individual income tax return for the taxable period indicated on the election.

  4. If the DLN or "No Record" is not annotated on the election document, return it to the originator.

3.5.61.4.11  (01-01-2014)
IRC Section 6222(b) Election

  1. Attach the notice/election document to the return and re-file under the return DLN (Form 1065, U.S. Return of Partnership Income.).

  2. If the DLN information is not provided, return election document to the originator.

  3. If the originator cannot be determined, route to the Accounts Management Function and request DLN determination.

3.5.61.4.12  (01-01-2014)
Form 8875, Taxable REIT Subsidiary Election (OSPC only)

  1. Form 8875 is used by an eligible corporation and Real Estate Investment Trust (REIT) to jointly elect to treat the corporation as a taxable REIT subsidiary under IRC Section 856(1) .

  2. If received, route to the Ogden Submission Processing Campus.

3.5.61.5  (01-01-2014)
Retirement Of Returns And Documents to the Federal Records Centers (FRCs)

  1. This subsection describes the processes for retiring returns and documents to the Federal Records Centers (FRCs).

  2. These instructions include procedures for:

    • Retirement of Files

    • Retired Document File (RETF)

    • Retirement of IRS Records to the Federal Records Centers (FRCs)

3.5.61.5.1  (01-01-2014)
Retirement of Files

  1. Retire eligible tax returns and related records according to the instructions in the Service's control schedules. The schedules are contained in Document 12990, Records and Information Management Record Control Schedules.

  2. For additional information on how to retire records to the FRC, see IRM 1.15.4, Records Management - Retiring and Requesting Records.

  3. Documents eligible for immediate destruction which would normally be retired or returned as a Re-files to a Records Center, but are physically located in the Service Centers (Files Function) should be destroyed at the Service Center when no longer needed. DO NOT RETIRE TO THE RECORDS CENTER.

3.5.61.5.2  (01-01-2014)
Retired Document File (RETF)

  1. This computer file contains information indicating whether a return or other document is retained in the SPC or has been retired to the Federal Records Center. This enables the computer to sort IDRS terminal input requests (Forms 4251) into three groups, as follows:

    • FRC retained

    • SPC retained

    • Out-of-SPC

  2. Update the Retired Document File using IDRS Command Code ESTAB, Modifier "R" by close of business on day of shipment. Instructions for inputting CC ESTADR are contained in IRM 2.3.56, IDRS Terminal Responses - Command Code ESTABR.

3.5.61.5.3  (01-01-2014)
Retirement of IRS Records to the FRCs

  1. Transfer records to the FRCs according to these procedures.

  2. Arrange to ship tax returns according to Document 12990, Records and Information Management Record Control Schedules, or other schedules mutually agreed upon by the primary or alternate IRS Campus contact and the appropriate FRC primary or alternate contact. Tax returns/documents shall be shipped per local procedures to the loading dock of the appropriate FRC servicing the IRS Campuses as set forth below:

    IRS Campus Federal Record Centers (FRCs)
    Andover Boston, MA
    Atlanta Atlanta, GA
    Austin Fort Worth, TX
    Brookhaven Dayton (Springboro), OH
    Cincinnati Dayton (Springboro), OH
    Fresno San Bruno, CA
    Kansas City Lenexa II, KS
    Memphis Dayton (Kingsridge), OH
    Ogden Lenexa I, KS
    Philadelphia Philadelphia, PA
  3. Furnish the FRC with the projected volume of records to be retired by the File Location Code (s) and Tax Class/Document Code with annual estimates and exact volumes at least two (2) weeks before shipment.

  4. Coordinate timeframes for retiring records to the FRC at least two (2) weeks before retirement shipment. The timeframes must be agreed upon by the receiving FRC. If an agreement cannot be made, contact the NARA COTR immediately so that a compromise can be reached.

  5. Provide Standard Form -135 (SF-135), Records Transmittal and Receipt, as prescribed by Document 12990, Records and Information Management Records Control Schedules.

    Note:

    Form SF-135 shall be provided to the FRC at least ten (10) working days before the shipping of records.

  6. Supervise loading of the tax returns to ensure that the boxes are loaded securely, an in reverse numerical sequence so that when the shipments reach the FRC, the first box off loaded will be Box #1 enabling the boxes to be moved directly onto the shelves without being rearranged.

    Note:

    Using the reverse numerical sequence in loading the boxes on the truck is dependent upon the requirements of the individual FRC.

  7. Ensure that all records transferred to the FRC are in strict DLN sequence and list year order within the boxes.

  8. If available at the time of shipment, provide the DLN Generated Listing from the Batch Block Tracking System (BBTS) or an estimate to the FRC of the number of missing blocks or segments of tax returns that are being withheld from the shipment pending further processing. This will enable the FRC to reserve adequate shelf space for the missing blocks/returns.

3.5.61.5.4  (01-01-2014)
Requests to the Federal Record Centers (FRCs)

  1. This section provides information for the following requests:

    • Expedite/Priority Requests

    • Special Search Requests (Form 2275)

    • Regular Requests

3.5.61.5.4.1  (01-01-2014)
Expedite/Priority Requests

  1. Batch expedite/priority requests in strict DLN sequence by order of digits including the 14 digit.

  2. Place these requests on top of the regular requests in red folders and clearly mark as Expedite/Priority.

    Note:

    Depending upon the arrangement with the individual FRC, the use of red folders may not be required.

  3. For a complete list of priority pull requests, see IRM 3.5.61.1.2.3, Priority Pull Listing.

3.5.61.5.4.2  (01-01-2014)
Special Search Requests (Form 2275)

  1. Fax requests daily to the FRC in strict DLN sequence by order of digits including the 14th digit.

  2. Annotate the following information on the fax cover sheet:

    • Volume/Count

    • Request documents to be sent back using Next Day delivery

    • Provide your complete File Functions location return mailing address (including Stop Number)

  3. If requests cannot be faxed, ensure requests are placed on top of the regular requests in red folders and clearly marked as Special Search.

3.5.61.5.4.3  (01-01-2014)
Regular Requests

  1. Batch all requests in strict DLN sequence by order of digits including the 14th digit.

  2. Multiple list years can be sent in the same shipment (oldest list year first).

  3. Batch each list year separately using a transmittal/batch sheet.

  4. The transmittal/batch sheet must contain the following information:

    • Volume/Count

    • List Year

3.5.61.5.5  (01-01-2014)
Re-files to the FRCs

  1. Arrange Re-files, associated documents, attachments and undeliverable documents together (divided by list year) in strict DLN sequence by order of digits including the 14th digit before sending to the FRCs.

  2. Document shipments can be made to the FRCs on a twice a week basis.

  3. Provide the FRCs with two (2) days advance notice of large Re-files shipments (in excess of 5,000).

  4. The transmittal/batch sheet must contain the following information:

    • Volume/Count

    • List Year

    Note:

    Employee Name, Identification Number and Location may be added to the list of information.

3.5.61.5.6  (01-01-2014)
Personally Identifiable Information (PII) - Shipping to FRCs

  1. To ensure PII contents are protected during shipment, packages must be double packaged and double labeled.

  2. Double packaging helps to ensure the contents are protected during shipping if the outer package is damaged or destroyed.

  3. Double labeling helps to ensure the carrier can identify address information without viewing the contents of the package if the outer packaging is damaged.

  4. Include Form 3210, Document Transmittal, in the inner packaging and notate the following on Form 3210:

    • FRC direct building address

    • Number of boxes of Re-files

    • Number of boxes of Requests

    • Number of envelopes

    • Number of boxes of CSEDs

    • Files Function location/direct building return address

  5. Attach a completed address label to both the external and internal packaging.

  6. Include the Send To address, return address, mail stop or drop point number, sender's telephone number and UPS tracking number on both labels.

  7. Track the package using UPS's basic tracking number and confirm receipt.

  8. Report all instance of non-receipt to the carrier, the Situation Awareness Management Center (SAMC) and Treasury Inspector General for Tax Administration. For additional information, see IRM 10.5.4.3.3, Inadvertent Disclosures.

3.5.61.6  (01-01-2014)
Document Requests - Forms Used to Request Returns/Documents

  1. The forms used for requesting tax returns and related documents from the Files Function are:

    • Form 2275, Records Request, Charge and Recharge - Manual paper request and should be used only when there is an extreme, expedited need for the return/document.

    • Form 4251, Return Charge-Out - Systemic request input using IDRS Command Code ESTABD. Form 4251 (charge-out) prints the next day in the Submission Processing Campus according to the Files Location Code (FLC) and is delivered to the Files Function.

    • Form 5546, Examination Return Charge-out Sheet - Systemic request input from the Audit Information Management System (AIMS). The Files Function pulls return, associates transcripts and labels and routes to the requester.

  2. See Figure 3.5.61–2 for a completed Form 2275.

    Figure 3.5.61-2

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  3. See Figure 3.5.61–3 for a completed Form 4251.

    Figure 3.5.61-3

    This image is too large to be displayed in the current screen. Please click the link to view the image.

  4. See Figure 3.5.61-4 for a completed Form 5546.

    Figure 3.5.61-4

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.5.61.7  (01-01-2014)
Receiving and Sorting Daily Requests

  1. Requests can be separated as follows:

    • Expedites

    • GAO Requests

    • List year

    • In-house (General) requests

    • Reimbursables

    • CIS Print

    • CIS Scan

    • Recharges

    • Copy All

    • FRC

    • Microfilm requests

3.5.61.8  (01-01-2014)
Servicing Requests

  1. This subsection of the IRM describes the processes for servicing requests.

  2. Requests are separated into one of two categories:

    • Serviceable Request - Contains all the necessary information to fill the request

    • Unserviceable Request - Lacks all the necessary information to fill the request.

3.5.61.8.1  (01-01-2014)
Serviceable Requests

  1. A serviceable request must have the following information:

    • Document Locator Number (DLN) - Ensure that DLN is the controlling DLN for the document requested. If it is not, the correct document may not be pulled/retrieved.

    • Taxpayer Identification Number (TIN)

    • Tax Period

    • Complete, correct address including stop number (if applicable)

      Note:

      Non-Campus employees (Field Office employees) must include a complete mailing address including a stop number (if applicable). A street address should be used as some carriers (e.g. UPS) do not deliver to P.O. boxes. Without a complete address, the requested documents may not reach the Field Office employee.

    • Ensure that Form 2275 has an "Approval Signature" (Form 2275, Box 9). If the signature (handwritten or digitally signed) is missing, contact the requester to secure the signature before servicing the request.

  2. Sort serviceable requests into two groups:

    • Requests for returns, copies and information

    • Requests for re-files, recharges and association of attachments

  3. Sort both groups of serviceable requests into files sequence within the Files Function location as follows:

    DLN - By processing year, type of return (IMF, BMF, etc.) and the remainder of the DLN. IDRS requests are received pre-sorted into modified DLN sequence within the two (2) principal sorts: SPC retained documents and FRC retained documents.
    Alpha - Sort Form 2275 and Form 4251 according to the taxpayer entity information shown and route to the Document Retention Unit.

  4. Separate requests for internal use, photocopies, reimbursables photocopies and originals for the FRCs.

  5. Merge requests from other Campuses.

  6. Merge IDRS requests with other requests.

  7. Batch requests into groups of not more than 100 requests or re-files. Batch volumes may vary depending on the campus, season (peak, non-peak), request type, etc.

  8. Route requests to the Document Retention Unit.

  9. Route requests to be serviced by a FRC that normally services another SPC through that SPC.

3.5.61.8.2  (01-01-2014)
Unserviceable Requests

  1. Upon determination that a request is unserviceable, process as follows:

    If information is missing, unreadable or multiple DLNs are shown, return to the requester for correction.
    If the routing information is missing or unreadable and there is no means for identifying and/or contacting the requester or functional area to secure the needed information, destroy the request as classified waste.
    If the type of action requested is missing or unreadable, note the deficiency on the request and return to the requester for correction
    If the request for association is for an electronically filed return, send the document back and inform requester that the information should be filed using a TC 290 with the applicable blocking series for the type of return/situation being adjusted using the non re-file DLN. For additional information, see IRM 21.6.6.6.25(6), Individual Tax Returns - Specific Claims and Other Issues, Electronic Filing System (e-file).
    For any other requests, where insufficient information is provided, note the deficiency and return to the requester (e.g. a request for an alpha document is submitted but no taxpayer entity information is provided).

3.5.61.8.3  (01-01-2014)
Servicing Requests for Returns, Copies and Information

  1. Pull and charge-out the document and any attachments or note the requested information on the requisition

    Note:

    If only the attachments are present for the requested DLN, pull the attachment and notate that the original document is charged out.

  2. If the document is already charged out or is missing (Block Not In File (BNIF)/ Document Not In File (DNIF), notate this information along with any other information required to be completed by the Files Function on Form 4251, Form 2275 or other requisition.

  3. Ensure that information written on the requisition is readable and can be easily understood by the requester.

  4. If the document/block is not in the files, take the necessary action to ensure that the document/block is not misfiled or improperly shelved (i.e. notify Files management for special search).

  5. If an "A" is marked on the block control sheet, this indicates a duplicate DLN. Check the following block, marked "B" on the block control sheet to ensure pulling of the correct document.

  6. Prepare copies where requested or if the requester is not entitled to the original return.

  7. Sort all filled requests by location of the requester and route to the requester based on the address shown on Form 4251, Form 2275 or the Examination Primary Business Code/Employee Group Code (PBC/EGC) listing.

  8. Before sending Form 4251 where the return is unavailable, destroy the second copy of the Form 4251. Send the requester only the copy having the charge-out information.

  9. Perform special search on unfilled requests only if the special search criteria is met.

  10. Send requests submitted by CI, TAS, and Disclosure directly from the servicing Campus in separate envelopes to the requesters. Form 4251 or Form 2275 will have requester IDRS numbers beginning with 60, 63 and 79 respectively.

  11. Form 8161, Error Resolution Charge-outs, are received in two ways:

    1. Part 1 - File in its appropriate place in the block as the Error Resolution Function already has the return.

    2. Parts 2 and 3 - Attach to the return and route to the Error Resolution Function.

3.5.61.8.4  (01-01-2014)
Types of Requests

  1. This section covers the most common requests received in the Files Function:

    • Requests related to CP notice issuances

    • All other requests

3.5.61.8.4.1  (01-01-2014)
CP Notices

  1. CP notice issuances for the following conditions:

    • Duplicate Filing - CP 36

    • SSN Verification - CP 54

    • Re-file DLN - CP 55, CP 155

    • Penalty Assessment - CP 223

3.5.61.8.4.2  (01-01-2014)
CP 36 series notices, CP 170/CP 170A, CP 193/CP 193A and CP 293 (Duplicate Filing Conditions

  1. The following CP notices are reviewed in the Files Functions:

    • CP Notice CP Notice Title
      CP 36A Requisition Form for 1st Return
      CP 36C Substitute for Return
      CP 36D Injured Spouse Claims Notice
      CP 36F (TRNS 36F) Duplicate Filing Transcript (Discard generated CP 36F notices/transcripts. If the return is needed, it will be requested via CC ESTABD.)
      CP 36I Duplicate Filing Condition (Duplicate return coded in SP as SPC 8 with documentation attached (Form 14039 and/or police report) indicating ID Theft)
      CP 36N Duplicate Filing Condition (CP 05A issued and credit available)
      CP 36P (TRNS 36P) Duplicate Filing Condition (CP 05A issued and no credit available)
      CP 36Z Duplicate Filing Condition - Automated Substitute for Return (ASFR)
      CP 170/CP 170A Duplicate Document Code 51 Assessments - A freeze
      CP 193/CP 193 A Duplicate Filing Condition
      CP 223 (TRNS 223) Notice of Civil Penalty Assessment for Failure to File Form 3520/3520A
      CP 93/CP 293 Duplicate Filing Condition on Module Under Audit Investigation

  2. Review CP 193 and CP 170 notices separately from the CP36A, CP 336A and CP 170A notices as each group is shown in DLN order according to the return being pulled.

  3. Note the following when processing these CP notices:

    CP 93, CP 170, CP 193 and CP 293 is the request for the return which caused the duplicate condition
    CP170A and CP 193A is the request for the first return posted.
    CP 193A is generated on MFT 03, MFT 60, MFT 63 and MFT 64 only

  4. Pull the document for the DLN located in the heading on the upper right hand portion of the CP notice. If the Block Control Sheet for the DLN on the CP is marked with an "A or B" , check the following block by indicating either "A or B " to ensure the correct document is pulled/retrieved.

  5. Use Part 1 to transmit the return to the Accounts Management Function. Use Part 2 as a charge-out.

  6. If the return requested is housed in the FRC, forward the CP to the FRC for servicing. Upon receipt of return or information, route to the requester or the Accounts Management Function.

  7. Identify the appropriate Campus based on the File Location Code (first two digits) of the DLN of the return causing the duplicate filing condition.

  8. Send the returns with the CP notices to the Accounts Management Function.

  9. Send CP 193/CP 193A for MFT 03, MFT 51, MFT 52, MFT 60, MFT 63, MFT 64, MFT 77 and MFT 78 to the Compliance Function in the Cincinnati Submission Processing Campus only.

  10. For CP 93 and CP 293, pull the duplicate returns only if the original return is already charged out to the Examination Function.

  11. Pull/retrieve CP 36D having an Electronically Filed (ELF) FLC and 92X blocking series and route to the Accounts Management Function on Form 3210. Annotate "ELF Returns - Injured Spouse - CP 36D" .

3.5.61.8.4.3  (01-01-2014)
CP 36C and CP 36Z notices

  1. When processing CP 36C/CP 36Z, note the following to ensure routing to the correct ASFR Function:

    • TC 150 DLN/Tax Class 2

    • Document Code 10

    • Julian Date 887

    • File Location Codes (FLC): Austin (18); Brookhaven (19); Fresno (89)

  2. Send CP 36C/CP36Z to the appropriate ASFR Function as follows:

    Austin - 3651 IH 35, Austin, TX 78741, Stop 5501
    Brookhaven - 1040 Waverly Avenue, Holtsville, NY 11742-1129, Stop 654
    Fresno - 5045 E. Butler, Fresno, CA 93727-5136, Stop 81404

  3. Route CP 36C (Julian Date 888) to the Examination Function. This Julian Date indicates the Examination Function processed the Substitute For Return (SFR).

3.5.61.8.4.4  (01-01-2014)
CP 54, SSN Verification

  1. After use as a posting document, originals of these notices are released from the File Functions. Copies of the originals may be returned to the File Functions for re-filing.

3.5.61.8.4.5  (01-01-2014)
CP 55 and CP 155 (Re-file DLN)

  1. Pull return, attach notice and re-file under the adjustment document DLN.

  2. Prepare additional block file folders when necessary for blocking series with attachments (those generating CP 55/155) to eliminate over-stuffing.

  3. If the original return is charged out to the Examination Function (via Form 5546) or is a duplicate filing notice or cannot be located:

    1. Destroy CP 55 or CP 155 if there are no related documents.

    2. Attach the notice and re-file under the adjustment DLN if there are related documents.

  4. If the return is charged out to another function:

    1. Attach CP (Part 1 and Part 2) to flag and place in return location to await re-filing of the return.

    2. Associate when the return is re-filed.

  5. Sort all notices with Doc Code 52 in the first DLN (and no return DLN attached) into DLN order by Doc Code 52 DLN and route for DLN look-up on copy of retention tape transcript attached to back of the document.

  6. If the original return was filed electronically for a tax year that resides on the Tax Return Data Base (TRDB), destroy the CP.

  7. Attach CP 55 to the new re-file DLN without completing additional research when a second ASFR assessment (Blocking Code 18) is input that creates a new re-file DLN and generates CP 55.

3.5.61.8.5  (01-01-2014)
Other Requests

  1. Other requests serviced by the Files Function are:

    • Government Accountability Office (GAO)/ Treasury Inspector General for Tax Administration (TIGTA) Requests

    • Freedom of Information Act (FOIA)/Disclosure Requests

    • Taxpayer Advocate Service (TAS) Requests

    • Statistics of Income (SOI) Requests

    • Notice Review Processing System (NRPS) Requests

    • Correspondence Imaging System (CIS) Requests

    • In-House Taxpayer Photocopy Requests

    • Photocopying - Reimbursables

    • Microfilm Requests

    • Customer Service Inquiries Requests

    • IDRS Source Documents Requests

3.5.61.8.5.1  (01-01-2014)
Government Accountability Office (GAO) Audit Requests

  1. The GAO Campus Coordinator (CC) acts as liaison to the Files Function (Files) during the audit period. The audit timeframe mandates expedite procedures.

  2. The GAO CC will notify the Files GAO Point of Contact (POC) when to expect the audit requests in Files.

  3. The Files GAO POC will notify the appropriate Federal Records Center (FRC) when to expect the audit requests. Clearly label/identify requests sent to the FRC as GAO Requests.

  4. Form 4251 will show the literals "GAO XXX AUDIT" under the DLN and must be sorted separately for each FRC and Document Retention Unit (DRU). (XXX represents the type of audit being conducted e.g., financial, excise, etc.)

  5. Pull and route in-house documents daily to the GAO CC.

    Note:

    If applicable, print CIS case before forwarding to GAO CC when adjustment document is requested and the "Remarks" information on Form 5147 indicates CIS and a CIS case number.

  6. Assemble requests for documents held at the FRC in strict DLN order and ship using procedures for Next Day Delivery.

  7. All GAO requests/documents returned from the FRC should be assembled in one batch with Block Not In File (BNIF), Document Not In File (DNIF) and charge-outs to the GAO CC daily.

  8. Initiate Special Search procedures for all requests returned indicating BNIF or DNIF.

3.5.61.8.5.1.1  (01-01-2014)
Files GAO POC - Special Search

  1. Sort requests into files sequence (DLN or Alpha).

  2. Re-check files to ensure the charge-out information is current.

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

  4. For Blocks Not Received and/or Blocks Not In File, review the Automated Cycle Proof Listing and/or Cycle Proof Listing to verify that the original block/document was received in Files. After completing this action, forward BNIFs, DNIFs and charge-outs to the GAO CC.

  5. Complete (including DLN and other pertinent information that will clearly identify what documents are enclosed) Form 3210 and include with the documents sent to GAO CC.


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