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Part 3. Submission Processing

Chapter 5. Accounts Services

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

3.5.61  Files Management and Services (Cont. 3)

3.5.61.13 
Examination/Collection Program Requests

3.5.61.13.9 
Exempt Organization (EO)/BMF Examination Program (OSPC)

3.5.61.13.9.1  (01-01-2012)
Sorting, Controlling, and Retrieval

  1. When processing EO/BMF Examination requests, note the following:

    1. Sort selection Form 5546 with the legend, "RETURN IN TRANSIT" into PBC/EGC order by DLN.

    2. Associate the pre-addressed labels for this category

    3. Route both the Form 5546 and labels to the office identified by the PBC/EGC.

      Note:

      Take this action immediately upon receipt.

  2. Sort and ship all EO returns according to the office identified by the PBC/EGC shown in the legend.

  3. Send Form 5546 to DRU for pulling.

  4. As these requests are without labels, maintain a suspense log containing the following information:

    • Cycle Volume (PBC/EGC)

    • Number of requests routed to the FRC

    • Number of completed pulls (returns found)

    • Dates shipped to the offices identified by the PBC/EGC

  5. Send pulled returns with Form 5546 to the office identified by the PBC/EGC, except those that are charged-out within the Campus.

3.5.61.13.9.2  (01-01-2012)
Document Retention Unit (DRU)

  1. Upon receipt of these requests in the Document Retention Unit, note the following:

    1. Receive Form 5546.

    2. Pull returns by DLN, maintaining their respective categories. Show only the campus function if the return is charged-out since the IDRS employee number is not helpful to the field personnel.

    3. If Form 5546 is marked Unallowable (UA) or Not In File (NIF), forward to the Special Function.

    4. Send the pulled returns to the office(s) identified by the PBC/EGC.

    5. If the request is for Form 990, Form 990-PF, Form 990-T, or Form 4720 and the form is charged out to the SOI Function, route the request to SOI. Forward the rest of the examination package to the requester.

  2. If ninety (90) days has elapsed since the creation date shown on Form 5546, and the return has not been found, do the following:

    1. Annotate Form 5546, Item 12 with "Unable to locate return" .

    2. Route Form 5546 to the Campus Examination Function for short closing on the AIMS database using disposal code 29.

3.5.61.13.9.3  (01-01-2012)
Package Assembly and Routing

  1. Route requests with designated legends as follows:

    • RETURN IN TRANSIT - Route requests with labels to the office identified by the PBC/EGC under separate cover as SERFE related.

    • SHIP RETURN TO XXX - Route requests and returns without labels to the office identified by the PBC/EGC under separate cover (out of jurisdiction).

  2. Route Form 5546 without any of the above 2 legends and returns with their labels to the appropriate office under separate cover as SERFE related.

  3. Route those requests where the return was not located with only the pre-addressed labels under separate cover after allowing the two week suspense period.

3.5.61.13.10  (01-01-2012)
Handling Form 5546 for Partnership Returns

  1. Only Form 5546 with the words "Partnership Data" entered above item 9 are subject to these procedures.

  2. Two copies of Form 5546 are created for each case. One copy of the form generates at the SPC of the Partnership Return filing.

    1. The words "Flow Through Acknowledgment" appear below and to the right of the partner's name and address on this copy. This copy is referred to as the partnership copy.

    2. The second copy generates at the SPC of the Partner's filing. The words "Flow Through Acknowledgment" do not appear on this copy. This copy is referred to as the partner's copy.

  3. Forward the partnership copy of Form 5546 to the Examination Function of the Area Office specified on the Form 5546. The Area Office Code is located slightly below the words "Flow Through Acknowledgment" . Do not include any tax returns or AIMS labels with the partnership copy.

  4. Associate the "Partner's copy (Flow Through Copy)" of Form 5546 with its AIMS labels (if generated) and route both to the Examination Function of the Area Office specified on the form or to the Investor Examination Suspense Unit (ESU) Function. Forward the tax return of the partner listed at the top of the form along with the copy of the Form 5546 and its labels, unless:

    1. The words "NO RETURN REQUESTED" appear below and to the right of the partner's name and address.

    2. In this case, forward only the copy of the Form 5546 and its AIMS labels.

3.5.61.13.11  (01-01-2012)
Examination Requests (Form 5546) Sorting and Routing

  1. Route Form 5546 in accordance with the Primary BOD (Business Operating Division) Code (PBC) and Employment Group Code (EGC) listings provided by the Examination Function.

  2. Maintain all document files in DLN sequence.

3.5.61.14  (01-01-2012)
Receiving And Handling Special Requests

  1. This subsection of the IRM provides procedures for receiving and handling special requests.

  2. These instructions include the following:

    • Files Coordination Point- Special Search

    • Telephone (Emergency) Requests

    • Headquarters Access to Returns and Tax Information

    • Centralized Adjudication Unit/Labor Relations Requests

    • Recording Disclosure

3.5.61.14.1  (01-01-2012)
Files Coordination Point - Special Search

  1. Establish a centralized coordination point to perform the following activities:

    • Handling special requests

    • Coordinating requests with other SPCs and the FRC

    • Providing advice to Files' customers

  2. Maintain a list of current telephone numbers for Files Coordination Points in all other SPCs. Notify the other Campuses of any change in the local coordination point telephone number.

  3. Authorize a maximum of six designated SPC personnel and six alternates to request returns or documents from the FRC. Send a list of persons authorized to call their locations and telephone numbers to the FRC. Notify them of any changes.

  4. Maintain a list of names, locations and telephone numbers of coordinators and alternates at the FRC normally contacted for documents and information.

  5. When any document or information is needed from a FRC not normally used, communicate the request to the designated personnel of the SPC customarily in contact with that FRC.

3.5.61.14.2  (01-01-2012)
Telephone (Emergency) Requests

  1. The SPC File Coordination Point services telephone requests for information or documents on an emergency basis only

  2. Requests from any of the following will be accepted:

    1. Designated Area Office Control Points or Area Office officials at branch level or above

    2. The Files Coordination Point in other SPCs

    3. Individual employees in Area Offices or other SPCs if they have been unable to obtain a needed document through routine channels and state that they have management approval.

    4. International (AUSC) claim cases

  3. In addition to the data necessary to charge-out the document and information requested from the document (if any) record, the following information is needed from the requester:

    • Name

    • Telephone number

    • Title

  4. Take the following actions when a telephone request for a return or document is received from an IRS employee in an Area Office or Campus:

    1. Charge out as indicated by the requester and attach an Expedite notice.

    2. Mail only to legitimate IRS addresses.

    3. When information only is requested, verify authenticity of the request by checking the name/telephone number in the global IRS directory.

      Exception:

      This is not required if the call-back is made to a designated telephone number in an Area Office or Campus control point.

3.5.61.14.3  (01-01-2012)
Headquarters Access to Returns and Tax Information

  1. Receive Headquarters (HQ) requests for returns submitted via fax, memo, telephone, etc. at the designated control point after screening by the Special Search Unit.

  2. Take the following actions when servicing written requests (fax, memo, etc.) for returns:

    1. Verify the source of the request as originating from the HQ Branch Level or above by checking the requester's name against the global IRS directory.

      Note:

      Only a requester at the HQ Branch Level or above will be honored.

    2. Check the address to which a return(s) is to be sent.

    3. Prepare and associate Form 2275 with the written request, and use the two as the charge-out for the return.

    4. Route the return to the requester.

  3. Direct telephone requests from National Office to the Special Search Unit.

3.5.61.14.4  (01-01-2012)
Centralized Adjudication Unit/Labor Relations Requests

  1. Upon receipt of a request from the Centralized Adjudication Unit (CAU)/Labor Relations (LR), process the request as follows:

    Note:

    If all necessary information is not provided (including a faxed Form 2275), contact the requester by telephone to secure the missing information.

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

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

    3. Forward all returns or copies of returns to the CAU/LR on Form 3210, Document Transmittal.

    4. List only the DLN on the Form 3210.

    5. If a signed receipt copy of Form 3210 is not received within seven (7) days of mailing, call the requester to confirm receipt.

    Note:

    Labor Relations (LR) requests must be signed by the Chief, Labor Relations Section or designated management official.

3.5.61.14.5  (01-01-2012)
Recording Disclosures

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

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

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

    Note:

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

3.5.61.14.6  (01-01-2012)
Collection Statute Expiration Date (CSED)

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

  2. Compile and provide to the FRCs a listing of CSED volumes broken down by IRS Campus and list year by October 15th of each year.

  3. Submit to the FRCs all CSED requests (current and prior year) by November 15th of each year for completion of the CSED pulls.

3.5.61.14.6.1  (01-01-2012)
CSED Procedures

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

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

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

3.5.61.14.6.2  (01-01-2012)
CSED Listings

  1. The CSED Listings are available on CTRL D.

  2. The CSED Listings are identified as follows:

    • BMF CSED Listing - 701-Q1-YX

    • IMF CSED Listing - 713-5W-YX

    • YX denotes the tax year.

  3. The CSED Listings (BMF & IMF) are scheduled to run annually in cycle 34.

3.5.61.14.6.3  (01-01-2012)
CSED Charge-outs

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

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

3.5.61.14.6.4  (01-01-2012)
CSED Storage

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

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

3.5.61.15  (01-01-2012)
Push Code (TC 930)

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

  2. The instructions include the following:

    • Background information

    • Routing Codes

    • Restrictions and Timeframes

    • CP 98 and CP 98A

    • CP 198 and CP 198A

3.5.61.15.1  (01-01-2012)
Background

  1. Push code, TC 930, is a computer-suspense requisition for, or attachment to, a return that has not posted. This transaction is input prior to research..

  2. If a TC 930 posts to the Master File, a CP 98 or CP 98A (IMF) or CP 198 or CP 198A (BMF) generates when the TC 150 (original return) posts to the Master File.

  3. If the TC 150 posts prior to the TC 930, the notices generate when the TC 930 posts. A transcript of the account is included on the CP 98 or CP 198.

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

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

  6. CP 98A or CP 198A always generates off the current year TC 150.

  7. IDRS source documents for push code requests (TC 930) are forwarded in source document folders and require association with CF 5147, Transaction Record, before suspending by the TC 930 DLN.

  8. If no source document is received, write "No Source Document Received" on the transaction record. Date, sign and file the transaction record.

  9. Beginning in 2011, a TC 930, Push Code, may be input for unsigned, undeliverable tax returns. Process these requests using normal procedures.

  10. The Entity Control Function will send to the Files Function (via Form 3210) any unsigned, undeliverable tax returns to be stored in the Alpha Files.

3.5.61.15.1.1  (01-01-2012)
Routing Code

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

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

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

3.5.61.15.2  (01-01-2012)
Restrictions and Time Frames

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

  2. Time frames are as follows:

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

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

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

    1. Complete this action weekly.

    2. Annotate "No CP received" .

3.5.61.15.3  (01-01-2012)
CP 98/CP 98A and CP 198/CP 198A Procedures

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

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

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

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

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

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

  5. CP 98 or CP198 is sorted by TC 930 DLN. CP 98A or CP 198A is computer sorted by TC 150 DLN.

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

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

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

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

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

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

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

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

  11. If the return is charged out, initiate Special Search procedures if criteria is met. See IRM 3.5.61.16, Special Search Procedures .

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

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

    Note:

    Do not send the return with the TC 930 document.

  14. For those notices with "NO RECORD" and "TC 590 or TC 591 HAS POSTED" legend, a return DLN is not provided. Pull the TC 930 DLN documents and route to originator.

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

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

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

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

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

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

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

3.5.61.16  (01-01-2012)
Special Search Procedures

  1. This subsection of the IRM provides procedures for initiating a Special Search for a return and/or document.

  2. The instructions include the following:

    • Background Information

    • Special Search Assignments

    • Special Search Steps

    • Use of Priorities

    • Disposition of UA/NIF Requests

3.5.61.16.1  (01-01-2012)
Background

  1. Special Search is initiated to exhaust all available means to locate the requested return/document when a normal files search is unsuccessful (return/document is not located).

  2. The Files Function will maintain copies of Form(s) 2275 and/or a log of Special Search requests.

3.5.61.16.2  (01-01-2012)
Special Search Assignments

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

    1. Verified that the requested DLN is correct.

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

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

    4. Submitted second request with no response after fourteen (14) business (work) days.

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

    • Freedom of Information Act (FOIA) Requests

    • Court Related Requests

    • Statute Related Requests

    • GAO/TIGTA Requests

    • Taxpayer Advocate Service (TAS) Requests

    • Statistics of Income (SOI) Requests

    • Criminal Investigation (CI) Requests

    • Out-of-Area Requests

    • Emergency Requests (as determined by requester)

    • Request Authorized by Submission Processing Management

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

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

    • Examination

    • Missing Documents (BNIF/NIF)

3.5.61.16.3  (01-01-2012)
Special Search Steps

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

  2. In attempting to locate requested returns/documents, note the following:

    • Sort requests into Files sequence (DLN or Alpha).

    • Verify DLN or Alpha.

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

    • Check to see if the document is misfiled in the block, in a adjacent block or in a block with transposed numbers (i.e. search ten (10) documents behind and ten (10) documents forward within the same block.)

    • Check Re-files.

    • Check the Files Sort Area

    • Complete DLN Lookup/research IDRS to ensure DLN is correct.

    • Research IDRS for refile DLN (DLN will have an "X" at the end of the DLN and will be a 54 or 47 document code.)

    • Check the Files Mail Team.

    • Contact the FRCs.

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

    Note:

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

3.5.61.16.4  (01-01-2012)
Use of Priorities

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

  2. If the request type is listed in IRM 3.5.61.16.2 (2) above, secure the return and send to the requester.

3.5.61.16.5  (01-01-2012)
Unavailable (UA)/ Not In File (NIF) Requests

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

  2. When returning an request unfilled and return is unavailable (UA), note this information on the charge-out.

  3. If unable to locate the return, indicate that a Special Search has been performed but the return cannot be located.

    Note:

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

3.5.61.17  (01-01-2012)
Unallowables - International Returns

  1. Transship two (2) day ground all international returns meeting the Unallowable criteria to the Philadelphia Campus Examination Function.

  2. The shipping address is: Internal Revenue Service, 4-E08.141, 2970 Market Street, Philadelphia, PA 19104.

3.5.61.18  (01-01-2012)
Unpostable Procedures

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

  2. This information and instructions include the following:

    • General information

    • Unpostables priority and routing

    • Routing unpostable document requests

  3. See Figure 3.5.61–4 for a filled-in/completed Form 4251 (Unpostable charge-out).

    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.

3.5.61.18.1  (01-01-2012)
General Information

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

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

  3. Maintain different groups of Unpostables in DLN sequence.

  4. Maintain Unpostable bankruptcy files in the Unpostables Function.

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

    • FTD -Treasury United States (TUS) number order

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

    • Transaction code within A -1, Criminal Investigation

    • Other Form 4251 match the new Unpostable Report sort

    • Unpostable Code (UPC) 191, Frivolous Return Filer, sorted ahead of all other Unpostables in Category E - 1

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

    Note:

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

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

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

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

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

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

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

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

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

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

3.5.61.18.2  (01-01-2012)
Unpostables Priority and Routing Instructions

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

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

  2. Preparer -

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

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

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

  3. Route all subsequent requests to the requester.

3.5.61.18.3  (01-01-2012)
Routing of Unpostable Document Requests

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

    Requester Category Expedite
    Routing     		Route to
    Unpostables-1 F-1 No Unpostables
    Unpostables-2 F-3 No Unpostables
    Y-1 No Unpostables
    Y-2 No Unpostables
    Criminal Investigation A-1 No Criminal Investigation
    A-2 No Criminal Investigation
    Entity Control B-1 No Entity Control
    B-2 No Entity Control
    B-3 No Entity Control
    Employee Plan Master File (EPMF) B-4 No Employee Plan Master File (EPMF)
    Entity Unpostables B-5 No Entity Unpostables
    Examination E-1 No Examination
    E-2 Yes Examination
    E-3 No Examination
    Unpostables to Preparer D-3 No Unpostables 3.12.32
    Preparer V-1 No Preparer 3.12.32, General Unpostables
    Statute Protection C-1 Yes Statutes
    C-2 Yes Statutes
    Unpostables-8 C-3 Yes Unpostables
    C-5 Yes Unpostables
    G-1 Yes Unpostables
    Unpostables-9 D-1 No Unpostables
    D-3 No Unpostables
    R-1 No Unpostables
    L-1 No Unpostables
    L-5 No Unpostables
    L-7 Yes Unpostables
    W-3 No Unpostables
    W-5 No Unpostables
    Y-1 No Unpostables
    Y-2 No Unpostables
    Unpostables-10 Z-1 Yes Unpostables
    Electronic Filing All No Unpostables
    Unpostables-20 F-1 No Unpostables
    Unpostables-21 F-3 No Unpostables
    Y-1 No Unpostables
    Y-2 No Unpostables

  2. All actions for Unpostables program require pulling a return.

  3. No Form 4251 generates for L3, P1, V3, V5, V7, W1, W5 and Y1 UPC 140/399 cases with matching Remittance Processing System (RPS) TC 150 and RPS TC 610).

  4. Route Form 4251 with "Files to Nullify Area" in the recipient field to the appropriate function.

  5. Destroy document requests with "Files to Nullify Area" when the requester cannot be determined.

3.5.61.19  (01-01-2012)
Electronic Filing (e-file)

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

  2. This information and instructions include the following:

    • e-file Process

    • Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return- Processing

    • Servicing Requests for e-file Returns and Form 8453

    • Re-filing Form 8453 and Servicing Requests for Association of Attachments

3.5.61.19.1  (01-01-2012)
e-file Process

  1. IRS e-file is a process by which tax returns are submitted to the IRS by way of data communications and processed electronically.

  2. e-file processing reduces processing costs while improving quality via reduction in manual processing, Additionally, storage costs are reduced as electronic returns can be stored and maintained more efficiently than paper returns.

  3. e-file processing occurs at these Submission Processing Campuses:

    • Austin

    • Cincinnati

    • Fresno

    • Kansas CIty

    • Ogden

  4. e-file returns are distinguished from paper returns by a unique File Location Code (FLC) shown as the first two (2) digits of the DLN. See the list of e-file FLCs below:

    Campus File Location Codes (FLC)
    Andover 16, 14
    Austin 76, 75,85,20, 21
    Cincinnati 38, 35, 55
    Fresno 80, 90, 81
    Kansas City 70, 79
    Memphis 71, 72, 64
    Ogden 93, 92
    Philadelphia 30, 32, 52

  5. A comprehensive listing of FLCs can be found in Document 6209, IRS Processing Codes and Information.

3.5.61.19.2  (01-01-2012)
Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return - Processing

  1. Form 8453 serves as a transmittal document and is used to transmit supporting paper documents that are required to be submitted to the IRS for electronically filed returns.

  2. Form 8453 is processed with a unique DLN. This DLN is not the same as the return DLN.

  3. Form 8453 (IMF) is processed using Tax Class 2 and Document Code 59. The FLC will be the same as for a paper document for that Submission Processing Campus.

  4. Requests for Form 8453 are identified as follows:

    Form Tax Class/Document Code/ Blocking Series
    8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return 2/59/000-949
    8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing 9/59/000-999

3.5.61.19.3  (01-01-2012)
Servicing Requests for e-file Returns and Form 8453

  1. The Tax Return Data Base (TRDB) is the legal repository for electronically filed (ELF) Individual Master File (IMF) and Business Master File (BMF).

  2. A request for an electronically filed return is identified by the FLC of the DLN. Route requests for electronically filed returns for TY 1997 and prior to the e-file Function at the appropriate SPC.

  3. When an electronic return for TY 1997 and prior is printed, it is considered the original return unless it is stamped "PHOTOCOPY" . Electronic returns are identified by the words "Electronic Return/Do Not Process" in the bottom margin of the return, and by the specific FLCs.

  4. The e-file Function will service return requests and route serviced request directly to the requester.

    Exception:

    If the request is from Examination (i.e., AIMS), the return is routed to the Files Function for association with the AIMS package prior to routing to the requester.

  5. Beginning in 2009, route requests for Form 8453 on Form 2275 (or any other document requests without the Form 8453 DLN) to the Austin Submission Processing Campus (AUSPC) e-file Function for input of command code ELFRQ and subsequent generation of Form 4251.

  6. For tax year 2003 and subsequent, the IMF DLN 8453 DLN can be obtained by using TRDBV or R 8453.

  7. If Form 4251 indicates "ELFRQ" in the DLN area, sort these requests by IDRS employee number and route directly to the requester. NO PULL IS REQUIRED FOR THESE REQUESTS.

  8. The following messages may generate on Form 4251 for Form 8453 requests:

    • "NO RECORD OF THIS FORM 8453 RECEIVED" - This message indicates that Form 8453 has not been received from the electronic filer. The DLN field contains all 0000 (zeroes).

    • "NO RECORD OF THIS RETURN" - This message indicates there is no record of an electronic return being filed.

  9. Do not associate Form 8453 with returns when they are renumbered by the Accounts Management or Compliance Functions, even if an adjustment is made in a re-file blocking series. Continue to file Form 8453 by the original DLN unless there is a need to pull the document (unless the Form 8453 is already with the source document).

3.5.61.19.4  (01-01-2012)
Re-filing Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return and Servicing Requests for Association of Attachments

  1. This subsection of the IRM provides procedures for servicing the following requests:

    • Re-filing Form 8453

    • Association of Attachments

3.5.61.19.4.1  (01-01-2012)
Re-filing - Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return

  1. Re-file Form 8453 based on the DLN. Where needed, route Form 8453 to the appropriate SPC for re-filing based on the FLC.

  2. If a request is received for an electronic return, route it to the e-file Function for servicing.

3.5.61.19.4.2  (01-01-2012)
Servicing Requests for Association of Attachments

  1. Return requests for attachments to electronically filed returns (e-file DLNs) to the requester as unserviceable.

  2. Inform the requester that the information should be filed using a TC 290 with the applicable blocking series for the type of return/situation. For additional information, see IRM 21.6.6.3.25(6), Individual Tax Returns - Specific Claims and Other Issues, Electronic Filing System (e-file).

  3. If unable to determine the originator, originating function (e.g. no name, telephone number, address, etc.) designate boxes or an area to store the documents and label "Unable to Associate" .

  4. At the end of the calendar year, collect all documents for which no association can be made. Retain/hold the documents for one (1) year, in the event a future association can be made, then destroy as classified waste.

3.5.61.20  (01-01-2012)
Computer Paragraph (CP) Notices And Other Forms Or Documents Used As Return Requests

  1. This subsection of the IRM provides procedures for Computer Paragraph (CP) notices and other forms or documents used to request returns.

  2. The instructions for returns requested by the following:

    • Computer Paragraph (CP) Notices

    • Other forms or documents

3.5.61.20.1  (01-01-2012)
Computer Paragraph Notices

  1. The following table provides information on the CP Notices used to request returns:

    CP Notice Charge-Out Route to
    19E, 20E Part 2 Compliance Function
    29 Part 3 Correspondence Function
    31 Second Copy TPD (formerly TPR) Function
    32Y, Exam Coded 12E and 24E


    Part 2


    Examination Function
    35/35A Part 2 Accounts Management Function
    36/36A/36S/36B

    Part 2

    Accounts Management Function
    36D Part 2 Accounts Management Function
    36P   Accounts Management Function
    36Z Part 2 Collection ASFR Activity Function
    37 Part 2 Entity Control Function
    41* Part 4 Originator
    43 Part 2 Entity Control Function
    46 Part 2 Accounting Function
    83   Examination Function
    93 Part 2 Accounts Management Function
    98   Route to the initiator.
    174, 175, 177 Part B Correspondence Function
    180-184 Part 2 Accounts Management Function
    193/193A Part 2 Accounts Management Function/For CSPC only, route MFT's 03, 51, 52, 60, 63, 64, 77 and 78 directly to the Compliance Function.
    194 Part 2 Correspondence Function
    195 Part 4 Originator (See CP 41)
    198/198A   Route to the initiator. See also IRM 3.5.61.15.3.
    208 Part 2 Accounts Management Function
    231 Part 4 Accounts Management Function
    233   Examination Function
    234 Part 2 Accounts Management Function
    293 Part 2 Accounts Management Function
    332 Part 2 Accounts Management Function
    336/336A Part 4 Accounts Management Function
    341 Part 2 Accounts Management Function
    875 Part 4 Correspondence Function
    *CP 41 Notices generate in DLN order based on the TC 840, refund prior to settlement, instead of the TC 150 DLN for tax class 45 documents. ROUTE TO ORIGINATOR OF TC 840. IF an AREA OFFICE ORIGINATOR, ROUTE TO THE ACCOUNTS MANAGEMENT FUNCTION.

  2. Notice listings may be used instead of CP notices or other return charge-out requests to pull returns. However, CP notices without a DLN in the upper right hand corner are not acceptable for Files Function or FRC use and will not be serviced.

  3. Return requests to the requesting function and/or originator.

3.5.61.20.2  (01-01-2012)
Other Forms or Documents Used as Return Requests

  1. The following table provides information on other forms or documents used to request returns:

    Form/ Document Action Charge-Out Route to
    2275 Pull return, make a copy or furnish information Part 2 Requester
    4251 Pull return, make a copy or furnish information Part 2 Requester
    5546 Pull return Part 2 Examination Function
    6752 (Green Flag attached to Form 2275) Pull return if present. If not present, leave request in file. If for a return filed in alpha sequence and requester cannot provide Filer's name, research to obtain name. 2275 or Block Control Sheet Requester
    8161 Pull return Part 2 Error Correction Function
    Error Register Pull returns indicated Block Control Sheet Error Correction Function
    ES - P Transcripts Pull return Part 2 Accounts Management Function
    Refund (NCC) Pull return Part 2 Notice Review Function
    Campus Address Transcripts Pull returns Part 2 Notice Review Function
    Rejects Register Pull returns and check corresponding DLNs on the list   Rejects Function
    NRPS Pull returns Part 2 Notice Review Function
    Undelivered CP Pull return, make a copy or furnish information Block Control Sheet Notice Review Function

  2. Notice listings may be used instead of CP notices or other return charge-out requests to pull returns. However, CP notices without a DLN in the upper right-hand corner are not acceptable for the Files Function or FRC use and will not be serviced.

  3. Return all such CP notices to the requesting Function as shown above.

3.5.61.21  (01-01-2012)
Acronyms

  1. This subsection of the IRM provides a listing of commonly used acronyms used in the Files Function.

3.5.61.21.1  (01-01-2012)
Acronyms List

  1. The following table provides acronyms and their definitions.

    Acronym Definition
    23C Assessment Date
    A Audit
    ACC Accounting
    ACPL Automated Cycle Proof Listing
    ADJ Adjustment
    ADP Automatic Data Processing
    AIMS Audit Information Management System
    ASFR Automated Substitute For Return
    ASTA Alternative Strategies to Tax Administration
    ASU Audit Support Unit
    ATIN Adoption Taxpayer Identification Number
    AUR Automated Underreporter
    BCS Block Control Sheet
    BNIF Block Not In File
    BNOS Block Not On Shelf
    BMF Business Master File
    BMF-CTR Business Master File Currency Transaction Report
    BPL Block Proof List
    CAF Centralized Authorization File
    CAS Correspondence Action Sheet
    CC Command Code (IDRS)
    CCU Cycle Control Unit
    CI Criminal Investigation
    CIS Correspondence Imaging System
    CORR Correspondence
    CP Computer Paragraph
    CPL Cycle Proof Listing
    CSED Collection Statute Expiration Date
    CY Calendar Year
    CYC Cycle
    DATC Deferred Action Tax Consequence
    DC Document Code
    DCC Detroit Computing Center (See ECC-DET for new acronym.)
    DCN Declaration or Document Control Number
    DIF Discriminant Function
    DIS Distributed Input System
    DISC Domestic International Sales Corp.
    DLN Document Locator Number
    DNIF Document Not In File
    DO District Office
    DO No. District Office Number
    DOL Department of Labor
    DIN Document Identifier Number
    DP Data Processing
    DPR Daily Production Report
    DRU Document Retention Unit
    DUP FIL Duplicate Filing
    E/C Error Condition
    ECC Enterprise Computing Center (formerly Computing Center)
    ECC-DET Enterprise Computing Center (formerly Detroit Computing Center)
    ECC-MTB Enterprise Computing Center - Martinsburg (formerly MCC)
    ECC-MEM Enterprise Computing Center - Memphis (formerly TCC)
    EDC Error Delay Code
    EGC Employee Group Code
    ELF Electronic Filing
    e-Help Electronic Help
    EIC Earned Income Credit
    EIN or EI No. Employer's Identification Number
    EO Exempt Organization
    EOD End of Day
    EONS Electronic On-Line/Output Network System
    EP Employee Plan
    EPMF Employees Plan Master File
    EPU Examination Processing Unit
    ERF Employer Return File
    ERR REG Error Register
    ERS Error Resolution System
    ES Estimated Tax
    ESU Examination Suspense Unit
    FA/FE Field Audit/ Field Exam
    FICA Federal Insurance Contributions Act
    FMU Files Management Unit
    FOD International (Foreign Operations District)
    FP Full Paid (Return)
    FR Filing Requirement
    FRB Federal Reserve Bank
    FRC Federal Records Center
    FTD Federal Tax Deposit
    FUTA Federal Unemployment Tax Act
    FY Fiscal Year
    FYE Fiscal Year Ending
    AO Government Accountability Office
    IA Internal Audit
    IDRS Integrated Data Retrieval System
    IRC Internal Revenue Code
    IRM Internal Revenue Manual
    IRMF Information Return Master File
    IRP Information Return Processing
    IMF Individual Master File
    IRAF Individual Retirement Account File
    IRMF Information Returns Master File
    ISRP Integrated Submission Remittance Processing
    ITIN Individual Taxpayer Identification Number
    MCC Martinsburg Computing Center (See ECC-MTB for new acronym.)
    ME Math Error
    MF Master File
    MFT Master File Tax (Class) Code
    MID Tape Mailing Index Delinquency Tape
    MIR Management Information Report
    MOU Memorandum of Understanding
    MR Microfilm
    MSC Marital Status Code
    NARA National Archives & Records Administration
    NIF Not in File (and Not Charged Out)
    NMF Non-Master File
    NO National Office
    NR No Record
    NRP National Research Program
    NRPS Notice Review Processing System
    NSD Non-Source Document
    NU Nullified Unpostables (IDRS)
    OA/OE Office Audit/Office Exam
    OCR Optical Character Recognition
    OIO Office of International Operations
    OTFP Other Than Full Paid (return)
    PBC Primary Business Code
    PC Penalty Case
    PCF Plan Characteristics File
    PMF Payer Master File
    PP Preparer Penalty
    PSF Plan Sponsor File
    PSP Planning and Special Programs
    PRA/RRE Pre-Refund Audit/Exam
    PTIN Preparer Tax Identification Number
    QRP Questionable Refund Program
    RA Revenue Agent
    RAA Reporting Agents Authorization
    RAF Reporting Agent File
    RAR Revenue Agent's Report
    RDD Return Due Date
    REF REV Refund Review
    REJ U Rejects Unit
    RETF Retired Document File
    RMF Residual Master File
    RPM Returns Program Manager
    RO Revenue Officer
    RPS Remittance Processing System
    RTR Remittance Transaction Research
    SCCF Service Center Control File
    SD Source Document
    SDF SD Folders (IDRS)
    SE Self Employed
    SF Standard Form
    SFR Substitute For Return
    S/L Selection List
    SOI Statistics of Income
    SPC Submission Processing Campus
    SSA Social Security Administration
    SSN Social Security Number
    SSS Sample Selection Sheet
    SSSN Secondary (Spouse's) SSN
    TAS Taxpayer Advocate Service
    TC Transaction Code
    TCC Tax Class Code
    TDA Taxpayer Delinquency Account
    TDI Taxpayer Delinquency Investigation
    TEP Tape Edit Process
    TIN Taxpayer Identification Number
    TN Taxpayer Notice
    TP Taxpayer
    TPE Tax Period Ending
    TR Transaction Record (IDRS)
    TRDB Tax Return Data Base
    TY Tax Year
    UA Unavailable (charged-out)
    UD Undeliverable (mail-out)
    UP Unpostable
    UPC Unpostable Code
    URF Unidentified Remittance File
    US Unserviceable

3.5.61.22  (01-01-2012)
Alphabetical Filing

  1. When processing documents for the alphabetical (alpha) filing, follow the basic rules of alphabetizing. Names or words are always arranged by filing unit according to the sequence of letters in the alphabet.

  2. Nothing before something is a fundamental filing rule. When first units are the same, consider second units. If the first and second units are identical, consider third units.

  3. To establish year of receipt for documents, use the received date stamp or Entity date stamp. If there is no received date or Entity date, return the documents to the function from which the Files Function received them and request received date determination.

3.5.61.22.1  (01-01-2012)
Individual Names

  1. File names by surname (last name) in strict alphabetical order, letter by letter to the end of a complete name. When the surname is prefixed or hyphenated, it is still filed as one unit.

    Example:

    The surname "De Young" is filed with DEYOUNG considered as one unit. "Joseph St. John" is filed SAINT JOHN (first unit), JOSEPH (second unit). "David Lloyd-George" is filed LLOYD-GEORGE (first unit), DAVID (second unit).

  2. The first name or initial, then the middle name or initial follow the surname in alphabetical sequence.

    Example:

    " Joseph A. Jones" is filed JONES (first unit), JOSEPH (second unit) and A (third unit).

  3. Abbreviations of the first or middle names are filed in alphabetical sequence as though spelled out.

    Example:

    "Geo. Jones" is filed JONES (first unit), GEORGE (second unit).

3.5.61.22.1.1  (01-01-2012)
Titles

  1. When a title is an integral part of a name, the name is filed as written; the title is the first unit of consideration for filing.

  2. When a title is added to a full name, it is considered as a last unit.

  3. Designations like Sr., Jr., 2d, 3d are shown in parentheses at the end of the name.

3.5.61.22.1.2  (01-01-2012)
Foreign Names

  1. If you cannot distinguish the first or last name in a foreign name, file the name as it is written.

    Example:

    "Sun Yat Sen" is filed SUN (first unit), YAT (second unit), SEN (third unit).

3.5.61.22.2  (01-01-2012)
Business Names - Firms with Individual's Names

  1. When a business does not contain the full name of an individual, it is filed as written.

  2. When a business name contains an individual's full name, the name is filed by the surname, first name or initial, middle name or initial.

    Example:

    "James A. Jones Fruit Company" is filed JONES (first unit), JAMES (second unit), A (third unit) FRUIT (fourth unit), COMPANY (fifth unit).

  3. When the firm name of an individual is very well-known, and transposing it would cause confusion, it is filed as written.

    Example:

    "Marshall Field Department Store" is filed MARSHALL (first unit) FIELD (second unit), DEPARTMENT (third unit), STORE (fourth unit).

  4. Firm names with a title are filed as written.

    Example:

    "Dr. Scholl's Shoes" is filed DOCTOR (first unit), SCHOLL (second unit), SHOES (third unit).

  5. When a business name is formed of two surnames, it is filed as written.

    Example:

    "Sears Roebuck Stores" is filed SEARS (first unit) ROEBUCK (second unit), STORES (third unit).

  6. When it is not clear whether or not a firm contains a surname and given name of one individual or two surnames, file as though they were two surnames and cross reference under the second name.

  7. A hyphenated word is filed as one name.

    Example:

    "McGraw-Hill Publishing Company" is filed MCGRAW-HILL(first unit), PUBLISHING (second unite), COMPANY (third unit).

3.5.61.22.3  (01-01-2012)
Firm Names with Apostrophes

  1. When the name show possession, the apostrophe and "s" that follows are disregarded in filing.

    Example:

    " John's Body Shop" is filed JOHN (first unit), BODY (second unit), SHOP (third unit).

  2. In plural forms, only the apostrophe is disregarded.

    Example:

    "Boys' Club" is filed BOYS (first unit), CLUB (second unit).

  3. The apostrophe is an elision (standing for dropped letters) is not used in filing.

3.5.61.22.4  (01-01-2012)
Firm Names Containing Letters and Numbers

  1. When letters are used as a name, each letter is considered a separate unit for filing. For radio and television stations, the call letters are the first unit of consideration.

  2. Organizations or agencies containing two or more words, but known by their letter abbreviations are filed as though spelled out.

    Example:

    "AAA " is filed AMERICAN (first unit) AUTOMOBILE (second unit), ASSOCIATION (third unit).

  3. Numeric names as filed as though spelled out.

    Example:

    "7 Seas Restaurant" is filed SEVEN (first unit), SEAS (second unit), RESTAURANT (third unit).

3.5.61.22.5  (01-01-2012)
Firm Names with Conjunctions, Prepositions, Articles

  1. Conjunctions, articles and prepositions that are part of a name are disregarded.

    Example:

    "Avenue of the Americas Hotel" is filed AVENUE (first unit), AMERICAS (second unit), HOTEL (third unit).

  2. In most cases, articles that begin a commercial name are not considered in filing and are placed in parentheses at the end of the name.

    Example:

    "The Burger Chef" is filed BURGER (first unit), CHEF (the) (second unit).

  3. When an article is an intrinsic part of a geographic name, it IS considered for filing; THE HOLLOW, VIRGINIA.

  4. Prepositions that begin a name are considered.

    Example:

    "Over Twenty Club" is filed OVER (first unit), TWENTY (second unit), CLUB (third unit).

3.5.61.22.6  (01-01-2012)
Geographic Names and Compass Terms

  1. In geographic names of more than one word, each word is a separate unit of consideration.

    Example:

    "Baton Rouge Shipping Company" is filed BATON (first unit), ROUGE (second unit), SHIPPING (third unit), COMPANY (fourth unit).

  2. Geographic names with prefixes are considered single units.

    Example:

    "Des Moines Appliance Store" is filed DES MOINES (first unit), APPLIANCE (second unit), STORE (third unit).

  3. When compass terms are used in titles, they are filed as written.

    Example:

    "Northwest Airlines" and " South West National Bank" are filed NORTHWEST (first unit), AIRLINES (second unit); SOUTH (first unit), WEST (second unit), NATIONAL (third unit), BANK (fourth unit).

3.5.61.22.7  (01-01-2012)
Abbreviations in Business Names

  1. Abbreviations in company names are filed as though spelled out.

    Example:

    "Ft. Worth MFG Co." is filed FORT (first unit), WORTH (second unit), MANUFACTURING (third unit), COMPANY (fourth unit).

3.5.61.22.8  (01-01-2012)
Institutions and Organizations

  1. Institutions and organizations are filed under the significant word or location.

    Example:

    "University of Denver " is filed DENVER (first unit), UNIVERSITY (second unit).

  2. When phrases like "association of" ," union of" , "organization of" , etc. are the beginnings of names or titles, they are considered in filing.

    Example:

    "Society for the Blind" is filed SOCIETY (first unit), BLIND (second unit).

3.5.61.22.9  (01-01-2012)
Alpha Files Listing

  1. The following list of document are maintained in the alpha files:

    Form Number File Order IRM Reference
    Form 56/ Form 56F (No Return) Alpha order by year of receipt IRM 3.5.61.3.1
    Form 706 GS(D-1)/ Copy A or Copy B Alpha order by tax year IRM 3.5.61.3.2
    Form 720-CS Alpha order by year of processing IRM 3.5.61.3.4
    Form 926 (Loose) Alpha order by year of receipt IRM 3.5.61.3.5
    Form 720-TO Alpha order by year of processing IRM 3.5.61.3.4
    Form 990-T (Unnumbered) Alpha order by tax year IRM 3.5.61.3.8
    Form 966 Alpha order by tax year IRM 3.5.61.3.6
    Form 1040C Alpha order by year of receipt IRM 3.5.61.3.9
    Form 1065 IRC Section 501(d) Alpha order by year of receipt N/A
    Form 1127 Alpha order by year of receipt IRM 3.5.61.3.15
    Form 1128 Alpha order by year of receipt IRM 3.5.61.3.16
    Form 2555 (Loose) Alpha order by year of receipt IRM 3.5.61.3.18
    Form 3491 Alpha order by year of receipt IRM 3.5.61.3.22
    Form 3520 Alpha order by year of receipt IRM 3.5.61.3.23
    Form 3520A Alpha order by year of receipt IRM 3.5.61.3.23
    Form 4361 Alpha order by year of receipt IRM 3.5.61.3.24
    Form 4876A Alpha order by year of receipt IRM 3.5.61.4.3
    Form 5666 Alpha order as received N/A
    Form 8038 (OSPC) TIN by year of receipt IRM 3.5.61.3.29
    Form 8038-CP TIN by year of receipt IRM 3.5.61.3.30
    Form 8282 Alpha order by year of receipt IRM 3.5.61.3.32
    Form 8328 (AUSPC) TIN, Calendar Year IRM 3.5.61.4.3
    Form 8329 (OSPC) TIN, Calendar Year IRM 3.5.61.3.33
    Form 8330 (OSPC) TIN, Calendar Year IRM 3.5.61.3.34
    Form 8606 (Loose) Alpha order by year of receipt IRM 3.5.61.3.37
    Form 8621 (Loose/OSPC) Alpha order by year of receipt IRM 3.5.61.3.38
    Form 8703 (OSPC) TIN, Calendar Year IRM 3.5.61.3.39
    Form 8833 (Loose) Alpha order by year of receipt IRM 3.5.61.3.40
    Form 8840 (Loose) Alpha order by year of receipt IRM 3.5.61.3.41
    Form 8842 Alpha order by year of receipt IRM 3.5.61.4.4
    Form 8843 Alpha order by year of receipt IRM 3.5.61.3.42
    Form 8855 (Loose/ Form 1041 not attached) Alpha order as received IRM 3.5.61.4.5
    Form 8868 TIN by year of receipt IRM 3.5.61.3.45
    Form 8918 File by reportable transaction number order, if present; Alpha order by year of receipt if reportable transaction number is not present IRM 3.5.61.3.47
    Form 8939 TIN by year of receipt IRM 3.5.61.3.49
    SF-1166 Alpha order as received N/A
    Elections/Governmental Obligations Alpha order as received IRM 3.5.61.4
    Source Document Folder (Other than DP Adjustment(s) Employee Number and Julian date IRM 3.5.61.3.61
    Statements Under Section 6033(a) Alpha order as received N/A
    Penalty Case Files "P" Number N/A
    United Mine Workers of America Benefits Claims Alpha order by year of receipt IRM 3.5.61.3.55
    Illinois Land & Trust Forms Alpha order by year of receipt N/A
    Unsigned/Undeliverable Returns (received from Entity Control) Alpha order as received IRM 3.5.61.15.1

3.5.61.23  (01-01-2012)
Forms Reference Index

  1. This subsection of the IRM provides a reference for documents shown in the Files Function procedures.

3.5.61.23.1  (01-01-2012)
Forms List

  1. Documents that are specifically referenced in the Files procedures are cross-referenced here as an administrative aid:

    Form Title (Purpose) IRM Section
    56 Notice Concerning Fiduciary Relationship IRM 3.5.61.3.1
    706 United States Estate (and Generation - Skipping Transfer) Tax Return IRM 3.5.61.3.2
    706-NA United States Estate (and Generation - Skipping Transfer) Tax Return - Estate of Nonresident/Not a Citizen of the United States IRM 3.5.61.13.3
    706-GS(D)1 Notification of Distribution From a Generation - Skipping Trust IRM 3.5.61.3.2
    709 United States Gift (and Generation - Skipping Transfer) Tax Return IRM 3.5.61.3.3
    720-CS Carrier Summary Report IRM 3.5.61.3.4
    720-TO Terminal Operator Report IRM 3.5.61.3.4
    813 (Part 2) Document Register Various
    926 Return by a U.S. Transferor of Property to a Foreign Corporation IRM 3.5.61.3.5
    966 Corporate Dissolution or Liquidation IRM 3.5.61.3.6
    990-BL Information and Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons IRM 3.5.61.3.7
    990/990-PF Return of Organization Exempt from Income Tax (Except Private Foundation)/Return of Private Foundation IRM 3.5.61.13.9.2
    990-T Exempt Organization Business Income Tax Return IRM 3.5.61.3.8
    1040-C U.S. Departing Alien Income Tax Return IRM 3.5.61.3.9
    1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons IRM 3.5.61.3.10
    1042-S Foreign Person's U.S. Source Income Subject to Withholding IRM 3.5.61.3.10
    1096 Annual Summary and Transmittal of U.S. Information Returns IRM 3.5.61.3.11
    1120-FSC U.S. Income Tax Return of a Foreign Sales Corporation IRM 3.5.61.3.13
    1120-IC-DISC Interest Charge Domestic International Sales Corporation Return IRM 3.5.61.3.13
    1120-L and 1120-PC Corp. Tax Returns IRM 3.5.61.3.14
    1127 Application for Extension of Time for Payment of Tax Due to Undue Hardship IRM 3.5.61.3.15
    1128 Application to Adopt, Change or Retain a Tax Year IRM 3.5.61.3.16
    1332 Block & Selection Record Various
    2063 U.S. Departing Alien Income Tax Statement IRM 3.5.61.3.17
    2275 Records Request, Charge and Recharge (Charge-out Request) Various
    2553 Election by a Small Business Corporation IRM 3.5.61.4.2
    2749 Request for Trust Fund Recovery Penalty Assessment IRM 3.5.61.3.19
    2848 Power of Attorney and Declaration of Representative IRM 3.5.61.3.20
    3115 Application For Change in Accounting Method IRM 3.5.61.3.21
    3520 Annual Return to Report Transactions with Foreign trusts and Receipt of Certain Foreign Gifts IRM 3.5.61.3.23
    3520A Annual Information Return of Foreign Trust with a U.S. Owner IRM 3.5.61.3.23
    3893 Re-Entry Document Control IRM 3.5.61.1.3
    4189 Flag Sheet Various
    4251 Return Charge-Out Various
    CF5147 Transaction Record (IDRS) IRM 3.5.61.3.61
    5546 Examination Return Charge-Out Various
    5596 TE/GE Non-Examined Closings IRM 3.5.61.3.25
    5599 TE/GE Examined Closing Record IRM 3.5.61.3.25
    5650 EP Examined Closing Record IRM 3.5.61.3.26
    6069 Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust under Section 4953 and Computation of Section 192 Deduction IRM 3.5.61.3.7
    6752 Green Flag attached to Form 2275 IRM 3.5.61.20.2
    8027 Employer's Annual Information Return of Tip Income and Allocated Tips IRM 3.5.61.2.3
    8038 Information Return for Tax Exempt Private Activity Bond Issues IRM 3.5.61.3.29
    8161 ERS (Error Resolution System) Charge-out IRM 3.5.61.8.3
    8210 Self-Assessed Penalties Return IRM 3.5.61.3.31
    8329 Lender's Information for Mortgage Credit Certificates IRM 3.5.61.3.33
    8332 Release/Revocation of claim to Exemption for Child by Custodial Parent IRM 3.5.61.3.35
    8453 U.S. Individual Income Tax Transmittal for an IRS e-file Return. IRM 3.5.61.19
    8621 Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund IRM 3.5.61.3.38
    8703 Annual Certification of a Residential Rental Project IRM 3.5.61.3.39
    8821 Tax Information Authorization IRM 3.5.61.3.20
    8833 Treaty-Based Return Position Disclosure Under Section 6114 of 7701(b) IRM 3.5.61.3.40
    8840 Closer Connection Exception Statement for Aliens IRM 3.5.61.3.41
    8843 Statement for Exempt Individuals and Individuals With a Medical Condition IRM 3.5.61.3.42
    8855 Election To Treat a Qualified Revocable Trust as Part of an Estate IRM 3.5.61.4.5
    8857 Request for Innocent Spouse Relief IRM 3.5.61.3.43
    8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships IRM 3.5.61.3.44
    8868 Application for Extension of Time To File an Exempt Organization Return IRM 3.5.61.3.45
    8869 Qualified Subchapter S Subsidiary Election IRM 3.5.61.4.6
    8871 Political Organization Notice of Section 527 Status IRM 3.5.61.3.36
    8872 Political Organization Report of Contributions and Expenditures IRM 3.5.61.3.36
    8875 Taxable REIT Subsidiary Election IRM 3.5.61.4.11
    8918 Material Advisor Disclosure Statement IRM 3.5.61.3.47
    8925 Report of Employer-Owned Life Insurance Contracts IRM 3.5.61.3.48
    SS-4 Application for Employer Identification Number IRM 3.5.61.3.50

3.5.61.24  (01-01-2012)
Special Handling for 5147

  1. This subsection provides the guidelines for association of Form 5147 with source documentation.

3.5.61.24.1  (01-01-2012)
IMF Blocking Series Chart (Document Code 54)

  1. The following chart reflects IMF Document Code 54 blocking series requirements for associating Form 5147.

  2. A Re-file DLN indicates that an original tax return must be present for association action. The CP 55 blocking series is automatically associated with a tax return when the CP 55 is generated.

    Note:

    A Re-file DLN with IDRS number "04099XXXXX" is systemically generated and will not have an original return for association.

  3. The non re-file DLN blocking series cannot contain an original tax return.

    IMF Blocking Series Re-file DLN Non Re-file DLN Comments
      000-049 X    
      050-179   X  
      180-198 X   CP 55 generated
      199   X  
      200-289   X  
      290-299 X    
      300-309 X   CP 55 generated
      310-319 X   CP 55 generated
      400-499   X  
      500-529 X   For BMF MFT 13/IMF MFT 55 (User Fee), no original return or any other source document is required.
      530-539 X   CP 55 generated
      540-549 X    
      550-589 X    
      590-599   X  
      600-698 X    
      700-779 X    
      780-789 X   CP 55 generated
      790-799 X    
      800-899 X    
      900-909 X   CP 55 generated if TC 294 or TC 295
      910-919   X  
      920-929 X    
      930-939   X  
      950-959 X    
      960-969 X   CP 55 generated
      970-979 X    
      980-989 X   CP 55 generated
      990-999 X    

  4. Blocking Series 990-999 shows as a re-file DLN indicating that an original return should be present when the File Functions associates Form 5147. On Innocent Spouse cases that are 10 years or older, complete all action using Blocking Series 99X with an RC 97. These are received in the File Functions without the original return and can be filed as received even though the blocking series is a re-file DLN.

  5. Transaction records (Form 5147) indicating CIS-NSD (Non Source Document) input in Blocking Series 00 uses a scanned copy of the original. The original return is still filed under the original DLN. If the original return is needed, a request must be submitted using the original DLN. To determine if a CIS return, see the CIS indicator ("CIS 1" ) located below the TC 290 adjustment on the taxpayer's account.

3.5.61.24.2  (01-01-2012)
BMF Blocking Series Chart (Document Code 54)

  1. The following chart reflects BMF Document Code 54 blocking series requirements for associating Form 5147. See IRM 3.5.61.24.3, IMF and BMF Blocking Series Chart (Doc Code 47) for re-file DLN and non-re-file DLN requirements for Document Code 47.

    BMF Blocking Series Re-file DLN Non Re-file DLN Comments
      000-099 X    
      100-129   X  
      130-139 X    
      140-179   X  
      180-198 X   CP 155 generated
      199   X  
      200-299   X  
      300-309 X   CP 155 generated
      310-399 X    
      400-499   X  
      500-519   X  
      520-529 X    
      530-539 X   CP 155 generated
      540-599   X  
      600-619   X  
      620-629 X    
      630-639   X  
      650-659   X  
      660-699 X    
      700-779 X    
      780-789 X   CP 155 generated
      790-799 X    
      800-899 X    
      900-909 X    
      910-919   X  
      920-929 X    
      930-939   X  
      950-959 X    
      960-969 X   CP 155 generated
      970-979 X    
      980-989 X   CP 155 generated
      990-999 X    

3.5.61.24.3  (01-01-2012)
IMF and BMF Blocking Series Chart (Doc Code 47)

  1. The following chart reflects both BMF and IMF Document Code 47 requirements for associating Form 5147. Disposal codes 28, 29 and 33 will not have a return to associate.

    Note:

    Blocking Series 130-179, 190-199, 280-299 and 400-499 will not generate a Form 5147 and no source documents will be sent to the File Functions. If source documents folders are received in the File Functions, return them to the originator.

    IMF/BMF Blocking Series Re-file DLN Non Re-file DLN Comments
      000-099 X   Source documents will be the original paper return or verification of an SFR.
      100–199 X   No source documents should be attached. If attached, return to the originator.
      130–179 X   No source documents should be attached. If attached, return to the originator.
      190-199 X   No source documents should be attached. If attached, return to the originator.
      200–249 X    
      250–279 X   Source document folder will NOT include a paper return.
      280–299 X    
      300–399 X   Source document folder will NOT include a paper return.
      400-479 X   No source documents should be attached. If attached, return to the originator.
      600-699 X   Source document will be with the original paper return.
      700-759 X    
      760-769 X   CP 55 or CP 155 generated
      780-789 X   No source documents should be attached. If attached, return to the originator.
      790-799 X   CP 55 or CP 155 generated
      900-999 X   CP 55 or CP 155 generated

Exhibit 3.5.61-1 
FRC Quarterly Report

FRC Quarterly Report
Federal Records Center (FRC):
Quarter Ending:
FY XXXX
Month Photocopy AUR Requests CSED Requests All Other Requests Refiles Interfiles (Attachments) Total
MM/YY              
MM/YY              
MM/YY              
TOTAL              

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