3.5.61  Files Management and Services

Manual Transmittal

November 07, 2014

Purpose

(1) This transmits revised IRM 3.5.61, Accounts Services, Files Management and Services.

Material Changes

(1) Numerous editorial changes and repositioning of information throughout the IRM.

(2) IRM 3.5.61.1.10 - Updated procedures for undeliverable notices (change of address for e-file return).

(3) IRM 3.5.61.2.3 - Added note to validate ELF DLNs, as if received, in Automated Cycle Proof Listing.

(4) IRM 3.5.61.3.13 - Revised procedures for Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation.

(5) IRM 3.5.61.3.21 - Revised procedures to include information on Source Document Locator Number (SDLN).

(6) IRM 3.5.61.3.30 - Added procedures for Form 8023, Election Under Section 338(g) Corporate Qualified Stock Purchase.

(7) IRM 3.5.61.3.31 - Revised procedures for Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips.

(8) IRM 3.5.61.3.35 - Revised procedures for Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments.

(9) IRM 3.5.61.3.45 - Revised procedures for Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateral.

(10) IRM 3.5.61.3.51 - Revised procedures to include correct address for mailing Form 8857.

(11) IRM 3.5.61.3.57 - Added procedures for Form 8883, Asset Allocation Statement under Section 338.

(12) IRM 3.5.61.3.62 - Added procedures for processing Form 8938, Statement of Specified Foreign Financial Assets.

(13) IRM 3.5.61.3.74 - Added procedures for the handling of TE/GE Exempt Organizations applications.

(14) IRM 3.5.61.3.81.2(8) - Revised procedures for IDRS Association/Form 5147.

(15) IRM 3.5.61.3.81.3 - Added procedures for using IDRS research to determine valid Document Locator Number (DLN)

(16) IRM 3.5.61.4.7 - Revised procedures for Form 8869, Qualified Subchapter S Subsidiary Election.

(17) IRM 3.5.61.4.12 - Revised section to remove the word "Section" after" IRC" .

(18) IRM 3.5.61.8.4.2 - Added procedures to delay pulling returns for CP 223.

(19) IRM 3.5.61.13.11 - Revised procedures to include website link for Primary Business Code (PBC) and Employee Group Code (EGC).

(20) IRM 3.5.61.15.1.1(7) & (9) - Revised routing procedures for CP 198.

(21) IRM 3.5.61.20.1 - Updated routing guide; removed CP 184, 332, 336, 336A & CP 341 as they are obsolete.

(22) IRM 3.5.61.20.1 - Updated routing guide; added instructions for CP 135.

(23) IRM 3.5.61.21.1 - Added" ICT" to the list of acronyms.

(24) IRM 3.5.61.25 - New section for Customer Feedback Process.

Effect on Other Documents

IRM 3.5.61, Files Management and Services, dated November 22, 2013 (effective January 1, 2014) is superseded. IRM Procedural Updates: 14U0373 (effective 2/26/2014) ; 14U0405 (effective 2/28/2014); 14U0862 (effective 5/14/2014); 14U1135 (effective 7/11/2014); and 14U1257 (effective 8/15/2014) have been incorporated.

Audience

These procedures are written for the Files Function employees at the Submission Processing Campus locations.

Effective Date

(01-01-2015)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.5.61.1  (01-01-2015)
Purpose

  1. The purpose of this section is to provide procedures for the receipt, retrieval, retention, retirement and destruction of tax returns and related documents stored at the Submission Processing Campuses (SPCs).

  2. The Files Functions are located at these SPC locations:

    • Austin

    • Cincinnati

    • Fresno

    • Kansas City

    • Ogden

3.5.61.1.1  (01-01-2015)
Scope

  1. This section focuses on the following operations in the Files Function at the SPCs:

    • Receiving, filing and re-filing documents

    • Servicing requests for documents, photocopies of documents, and information maintained in the Files Function

    • Researching entity information for Computer Paragraph (CP) notices that are returned as undeliverable

    • Retiring documents to the Federal Records Centers (FRCs)

3.5.61.1.2  (01-01-2015)
Administrative Rules

  1. The general administrative rules for the Files Function cover these topics:

    • Files Control

    • FRC Reference Accountability

    • Priority Pull Listing

    • Filing Guidelines

    • Form 3210, Document Transmittal

    • Guidelines for Mailing/Shipping of Requests

    • Security and Privacy Precautions

    • Resolving Procedural and Computer Systems Problems

    • Ethics Awareness

3.5.61.1.2.1  (01-01-2015)
Files Control

  1. Charge-out every document removed from the Files Function.

  2. Do not service any requests for documents until the SPC Processing and Document Perfection functions are completed. Exceptions can be made for these operations and/or in the case of an emergency.

  3. After SPC Processing and Perfecting operations are complete, release original documents from the Files Function ONLY to those requesters who have been assigned a priority number.

  4. Do not release the original Block Control Sheet. When a block of documents is released, retain the original Block Control Sheet and a copy with the block.

  5. Review and approval of authorizations will be provided for individuals to request original returns if they are from a functional area not already assigned a priority number.

  6. Process all requests and re-files on a first-in, first-out basis except as otherwise stated within this IRM. For additional information, see IRM 3.5.61.1.8, Timeliness Requirements and IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates.

  7. Documents under the Files Functions' control are accessible to authorized personnel only.

  8. Secure prior coordination for large volume pulls or re-files to the Federal Record Centers (FRCs).

  9. Route all requests for documents housed in a Federal Record Center (FRC) that normally services another SPC through that SPC. For exceptions, see IRM 3.5.61.8.5, Other Requests.

  10. Review questionable situations with your local Files Function management.

3.5.61.1.2.2  (01-01-2015)
FRC Reference Accountability

  1. Submit (via electronic mail) the following information to the Headquarter (HQ) Analyst responsible for the IRS/National Archives and Records Administration (NARA) Interagency Agreement by the 10th day, following the end of each month. Categorize the total number of requests (for each FRC) as follows:

    1. Photocopy Requests

    2. Automated Underreporter (AUR) Requests

    3. Collection Statute Expiration Date (CSED) Requests

    4. Re-files Requests

    5. Form 2275 Requests

    6. Form 4251 Requests

    7. All other Requests

  2. See Exhibit 3.5.61-1, FRC Monthly Report, for report format.

3.5.61.1.2.3  (01-01-2015)
Priority Pull Listing

  1. Process requests for returns as follows:

    • Expedite Requests (Examples: Government Accountability Office (GAO)/Treasury Inspector General for Tax Administration/Freedom of Information Act (FOIA), Court Cases, Identity Theft Requests (including CC ESTABDN and CC ESTABDQ), Taxpayer Advocate Service (TAS), Dishonored Check Processing and CC ESTABDV

    • Daily requests for returns and documents not yet processed to good tape (Examples: Rejects, Correspondence Imaging System (CIS) Requests)

    • Daily requests for Questionable Refund Detection Team (QRDT)

    • Daily requests for Statistics of Income (SOI)

    • Weekly (cyclic) requests (see (2) below for processing order.)

    • Program Analysis System (PAS)/Balanced Measures

    • Other requests

  2. Process weekly (cyclic) requests in this order:

    • Notice Review

    • Unpostables

    • Refund Review

    • Audit Information Management System (AIMS)

    • Internal Notices

    Note:

    At Files Function management's discretion, deviations from this list can be authorized.

  3. When transmitting documents/tax returns for the Priority Pull Listing, complete Form 3210, Document Transmittal, and include with documents to the requester.

  4. Notate identifying information (Document Locator Number (DLN), Tax Period, Name, etc.) for at least the first two (2) documents and then indicate the total number of documents contained in the package on Form 3210.

3.5.61.1.2.4  (01-01-2015)
Filing Guidelines

  1. Process re-files before requests to the extent possible.

  2. Label the ends of each row of shelves showing the beginning and ending DLNs.

  3. Do not over-stuff folders or boxes. Allow sufficient space for efficient pulling and re-filing. Reserve space on the shelves for blocks that are charged-out.

  4. In case of misfiled, erroneously-numbered or duplicate-numbered documents or blocks, pull the documents and/or blocks and route them to the Accounting or Data Control Function.

  5. File documents on the shelves from right to left beginning with the top shelf.

  6. For documents to be filed alphabetically, the originator (or originating Function) must determine the name control. If the name control is not determined, return the document(s) to the originator (or originating Function) and request name control determination.

3.5.61.1.2.5  (01-01-2015)
Form 3210, Document Transmittal

  1. Complete Form 3210, Document Transmittal, when processing Priority Pull Listing requests and include with documents to the requester.

  2. Form 3210 is not required when processing other types of requests.

  3. When including Form 3210, notate identifying information (DLN, Tax Period, etc.) for at least the first two (2) documents and indicate the total number of documents contained in the package on Form 3210.

  4. Upon receipt of documents with Form 3210, acknowledge those requests where specific information (DLN, Tax Period, Name, etc.) is provided. There is no requirement to acknowledge Form 3210 when only general/generic information (i.e."Refiles, Adj 47/54" ) is provided regarding the enclosed documents.

    Note:

    If a Social Security Number (SSN) appears on Form 3210, redact it to show only the last four digits. Do not include the full SSN on Form 3210.

  5. Form 3210 not requiring acknowledgement can be immediately destroyed.

3.5.61.1.2.6  (01-01-2015)
Guidelines for Mailing/Shipping of Requests

  1. Mail/ship documents using the most efficient, cost effective means depending on the urgency of the request.

  2. Ground Services (delivery of shipment within one or two days) should always be the first choice for delivery.

  3. Express Services (Overnight/Same Day/Second Day Air) are the most expensive delivery methods so this mode should ONLY be used when transit time requirements are very short and the urgency of the shipment outweighs the additional costs involved. Provide justification and secure management approval.

  4. Where possible, consolidate requests for mailing/shipping. However, in those instances where specific instructions are provided for mailing/shipping, follow the specific instructions and send under separate cover.

3.5.61.1.2.7  (01-01-2015)
Security and Privacy Precautions

  1. Consult IRM 1.4.6, Managers Security Handbook , to determine security and privacy precautions.

  2. Service officials and managers must communicate security standards contained in IRM 1.4.6, Managers Security Handbook, to employees and establish methods to enforce them.

  3. Take the required precautions to provide security for documents, information and property handled in performing official duties.

3.5.61.1.2.8  (01-01-2015)
Ethics Awareness

  1. Employees who have access to and work with taxpayer information and data MUST NOT:

    1. Alter the data.

    2. Disclose information to persons who do not have a need to know.

    3. Use data for unauthorized purposes.

    4. Make unauthorized access to the data.

3.5.61.1.3  (01-01-2015)
Definitions

  1. The table below contains the definitions for the terms used in this manual.

    ITEM DEFINITION
    ADMINISTRATIVE FILE A return and/or other documents such as work papers, schedules, audit reports, etc., that are related to a taxpayer's account regardless of whether the documents are physically with the return or maintained separately.
    ADOPTION TAXPAYER IDENTIFICATION NUMBER (ATIN) A number developed for issuance as a temporary tax identification number until a Social Security Number (SSN) can be obtained for a child in the process of being adopted. The taxpayer can use this number to claim the child as a dependent while adoption is pending.
    ALPHA/NUMERIC CONTROL A three-digit alpha-numeric combination which identifies each block of documents.
    AMENDED RETURN A tax return that changes information previously submitted on a filed return.
    ATTACHMENT Correspondence, documents or other data to be associated with a particular return.
    AUDIT INFORMATION MANAGEMENT SYSTEM (AIMS) An information system that provides inventory and activity control of active Examination cases and uses linkage to Integrated Data Retrieval System (IDRS) to input status changes, adjustments and case closing actions.
    AUTOMATED CYCLE PROOF LISTING (ACPL) An automated block tracking system created by a program which converts the daily Cycle Proof List file to a local file and adds fields for status and tracking information. See IRM 3.5.61.2.3, Automated Cycle Proof Listing.
    BATCH CART A mobile cart used to transport documents within the Submission Processing Campus (SPC).
    BALANCE DUE NOTICE A Master-File or Integrated Data Retrieval System (IDRS) notice to a taxpayer indicating that an amount is due IRS. Excludes CP 70 and CP 71 notices which have a restricted definition as "Reminder Notices" .
    BLOCK A group of 100 or fewer documents identified with consecutive Document Locator Numbers.
    BLOCK CONTROL See definition for "Alpha/Numeric Control" .
    BLOCK CONTROL SHEET A form on which documents are charged-out when no charge-out form is available. The Block Control Sheet may be either a Form 813, Document Register, or Form 1332, Block and Selection Record.
    BUSINESS MASTER FILE A magnetic tape or disk file containing information about taxpayers filing business returns and related documents.
    BUSINESS MASTER FILE CURRENCY TRANSACTION REPORT (BMF-CTR) MATCHING PROGRAM TRANSCRIPTS Examination transcripts to be associated with Business Master File (BMF) returns (Form 1041, Form 1065, and Form 1120).
    CHARGE-OUT 1. A form replacing a document in a block or an entry on a Block Control Sheet indicating the document has been removed from the file and sent to a requester.
    2. (To) Charge out - indicate to whom a document, which is being removed from the files, is being sent.
    COLLECTION STATUTE EXPIRATION DATE (CSED) The CSED is the date the statute expires for collection of tax, penalty or interest. The CSED is ten (10) years from the assessment date (23C date) of the posting of the original return (Transaction Code (TC) 150).
    COMPUTER PARAGRAPH (CP) A computer generated notice or letter of inquiry mailed to the taxpayers. (The CP number is located in the upper right hand corner.)
    CONSOLIDATED SITE (C-Site) The centralized filing and storage location for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, Form 2848, Power of Attorney and Declaration of Representative and Form 8821, Tax Information Authorization. The C-Site is located near the Kansas City Submission Processing Campus in Independence, MO.
    CONTROLLING DLN The current DLN that indicates the location of the return.
    CORRESPONDENCE IMAGING SYSTEM (CIS) This system captures images of correspondence from the taxpayer that is intended for the Accounts Management (AM) Function. Correspondence includes letters, returned notices and standard forms.
    CYCLE One week's processing of returns and documents at the Submission Processing Campus/ Enterprise Computing Center - Martinsburg (ECC-MTB).
    CYCLE (POSTED) Indicates the week a return posts to the Master File.
    CYCLE NUMBER Six-digit number indicating the cycle in which the return posts to the Master File. The first four digits are the year, the last two are the week number, e.g., 201412 is the 12th processing week in calendar year 2014.
    CYCLE PROOF LISTING (CPL) A weekly list of the blocks of processed documents in block DLN sequence automatically generated each cycle with a daily generation option. A Block-DLN will appear on the CPL when all documents in the block have gone to "good tape" or Tape Edit Processor (TEP).
    DELINQUENT RETURN A return filed after the due date without an approved extension.
    DOCUMENT Any tax return, form, schedule, or paper, that establishes or affects a taxpayer's account.
    DOCUMENT CODE Digits 4 and 5 of the DLN which identify the specific type of return or document that is filed or processed.
    DOCUMENT LOCATOR NUMBER (DLN) The thirteen-digit number assigned to every document, input through the Automatic Data Processing (ADP) System, that identifies a taxpayer account. The DLN is used to identify and locate the document. A fourteenth digit, the year of processing, is computer assigned. See Document 6209, IRS Processing Codes and Information.
    EDITING Examining returns, placing certain marks and codes on them, and properly entering misplaced items in preparation for the transcription process.
    E-File Mechanism by which tax returns are filed electronically; non paper filing.
    EMPLOYEE PLAN MASTER FILE (EPMF) A Master File consisting of various types of tax sheltered Pension/Profit Sharing Plans.
    EMPLOYER IDENTIFICATION NUMBER (EIN) Nine digit number used to identify business taxpayers on the Business Master File. The format of an EIN is xx-xxxxxxx.
    EXEMPT ORGANIZATION MASTER FILE (EOMF) A Master File consisting of various types of Exempt Organization (EO) returns.
    (TO) FILE (To) place a document into its proper location in the files. See definitions for "Re-file" and "Renumbered Re-file" .
    FILES (Document Retention: SP Campus vs FRC) Areas designed as holding areas for documents.
    FULL PAID RETURN A remittance return with the tax liability paid in full.
    INTEGRATED DATA RETRIEVAL SYSTEM (IDRS) A real-time computer system (separate from mainline processing) used to obtain data from selected accounts to control taxpayer correspondence and internally-identified account adjustments, and to input transactions to the master files.
    IDRS BLOCK LIST A daily list showing blocks of IDRS transactions numbered for that day.
    INDIVIDUAL MASTER FILE (IMF) A file containing information about taxpayers filing individual income tax returns and related documents
    INDIVIDUAL RETIREMENT ACCOUNT FILE (IRAF) A separate file used to record tax data supplied by the participant of an approved individual retirement plan.
    INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN) A number assigned to a person with tax consequences who does not have and is not eligible for a Social Security Number (SSN).
    INPUT DOCUMENTS Documents which contain information for input to the computer, such as tax returns and posting vouchers.
    INTER-FILE A process of combining two or more sets of separately sorted documents or requests into one set by DLN order.
    INFORMATION RETURN MASTER FILE (IRMF) TRANSCRIPTS A listing of the information returns available for the current tax year that have been processed for the taxpayer.
    JULIAN DATE Digits 6, 7, and 8 of the DLN corresponds to the numeric day of the year. For example, January 1st is 001, April 7th is 097 (or 098 in a leap year), and December 31st is 365 (or 366 in a leap year). IDRS utilizes the Julian Date plus 400 to number transactions.
    MASTER FILE A magnetic tape record containing relatively permanent information used as a reference and usually updated periodically. The Business Master File (BMF) and the Individual Master File (IMF) record all information with respect to taxpayers' filing of business and individual returns and related documents. The BMF and IMF contain records divided into two sections: the Entity Section and Returns/Accounts Section.
    MASTER FILE DOCUMENT Any document in the files which has been input to the Master File.
    MASTER FILE TAX ACCOUNT CODE (MFT CODE) A two-digit number which identifies the type of tax.
    MICROFILM A media to provide reduced-scale photographic records of Master File data.
    NON-MASTER FILE (NMF) DOCUMENT Accounts processed manually in the Accounting Function.
    Non-REFILE DLN A DLN that indicates a transaction was completed for a taxpayer's account. This DLN will have a 47, 54 or other document code with an accelerated Julian Date (+400) but will not change the physical location of the original return DLN.
    NON-SOURCE DOCUMENT (NSD) An adjustment input without source documentation. The Files Functions should not receive any source documents for association with adjustment. However, sometimes source documents are sent to the Files Function despite use of Non-Source Document (NSD).
    NO RECORD (NR) Notation used by the research area to indicate there is no record of a particular transaction, usually a tax return, for a given taxpayer.
    NOTICE Computer-generated message resulting from an analysis of the taxpayer's account on the Master File. There are three types of notices: Settlement Notices, Taxpayer Inquiry Letters and Submission Processing Notices.
    NOT IN FILE (NIF) 1. This abbreviation is used by the Files Function to indicate that a document is neither in the file nor charged-out (DNIF). 2. Also, used to indicate that a block/folder is either missing or has not been shelved (BNIF).
    PERMANENT RECHARGE A restricted type of recharge document used when a document is being refiled under another DLN, TIN, type of return, or tax period and a research trail is needed to find the document.
    PLAN CHARACTERISTICS FILE (PCF) A portion of the Employee Plan Master File (EPMF) used to record information about approved employer retirement plans for employees.
    PULL Remove a block or a document from its storage location.
    PUSH CODE A method of computer suspending requests (TC 930) for returns not yet posted. At return posting time, a notice is computer-generated to cause association of the two documents and routing for appropriate action.
    RECHARGE Transfer custody and responsibility for a charged-out document directly from one requester to another.
    RE-FILE Any tax return or document that has the original DLN, been pulled for tax account activity, and is now being returned to it's original physical location under the original DLN.
    RE-FILE DLN A DLN that changes the physical location of the original return DLN. It will have a Document Code 47 or 54 (the 4th and 5th digit of the DLN); it will have a Computer Form (CF) 5147 as the first page and a specific blocking series.
    RE-INPUT Inputting the same information or data from a return or other document after its original input. Documents which are being reinput will be controlled or identified by a Form 3893, Re-Entry Document Control, attached to the front of the return(s).
    REJECT A document that does not post to Master File due to incomplete information.
    REMITTANCE RETURN A return received with a payment of the tax liability.
    RENUMBERED RE-FILE A document to be filed under a DLN different from the previous DLN. This is done by drawing a single line through the original DLN and affixing a separately-numbered document, such as a Form 8485, Assessment Adjustment Case Record, to the face of a withdrawn return. Returns are renumbered with a different DLN after Examination Function action with a Doc Code 47, and after Adjustment action with a Doc Code 54. Returns and documents other than returns, can be renumbered prior to the completion of ADP processing.
    REQUEST (REQUISITION) A form initiated by the requester for the return, photocopy of a document or information from a document. For example: Form 4251, Return Charge-Out; Form 2275, Records Request, Charge and Recharge; Form 5546, Examination Return Charge-out.
    RETENTION PERIOD The designated period of time tax returns/documents are held/retained before shipment to the Federal Records Centers (FRCs).
    RETIREMENT OF DOCUMENTS The designated period of time tax returns/documents are held/retained at the Federal Records Centers (FRCs) before destruction.
    RETURN A legal form or recorded evidence used by a taxpayer to record tax liability.
    RETURN FILES Same as definition for "File (Document Retention: SP Campus vs FRC)" .
    SOCIAL SECURITY NUMBER (SSN) A nine digit number identifying the account of a taxpayer on the Individual Master File (IMF). The format is xxx-xx-xxxx.
    SOURCE DOCUMENT (SD) An original document, such as a return, a record of a telephone call, or taxpayer correspondence used as a basis for an adjustment.
    SUB-BATCH One or more controlled blocks of returns.
    SUBSTITUTE FOR RETURN (SFR) A complete return prepared from information submitted by the taxpayer on other than a tax return with his signature.
    SUPERSEDING (CORRECTING RETURN) A second return submitted by a taxpayer before the due date which changes information on a return previously submitted.
    TAX CLASS CODE The third digit of the DLN. It identifies the class of tax applicable to each return or subsequent transaction document.
    TAX MODULE A record of tax data for a taxpayer covering only one type of tax for one tax period. The tax module is identified either by MFT, EIN or SSN, and the tax period.
    TAX PERIOD (TP) A period of time in which a return is filed or which a transaction covers. It consists of a six digit code; the first four being the tax year and the last two digits reflecting the month. For example: (201412, stands for Tax Period ending December 31, 2014).
    TAXPAYER IDENTIFICATION NUMBER (TIN) Each taxpayer account on the Master File is permanently assigned a nine digit number for identification of the tax account: EINs for business and SSNs for individual taxpayers.
    TRANSACTION CODE (TC) A three digit numeric code used to identify a transaction being processed and to maintain a history of actions posted to a taxpayer's account on the Master File.
    UNAVAILABLE (UA) Abbreviation used to indicate that a document is charged-out. The charge-out information generally follows this notation.
    UNDELIVERABLE NOTICES Notices where delivery was attempted but unsuccessful. Specific Undeliverable notices are sent to the Files Function for processing. Upon receipt from the Receipt and Control Function, notices should be extracted from the envelope or the envelope will be slit.
    UNPOSTABLE A transaction which fails to post to the Master File at Enterprise Computing Center - MTB and is returned to the Campus for corrective action.

3.5.61.1.4  (01-01-2015)
Document Locator Number (DLN)

  1. A DLN is assigned to every document input through Automated Data Processing (ADP) and is used to identify and locate a tax return in the Files Function.

  2. When a request is sent to the Files Function, it is imperative that the correct, controlling DLN be provided to ensure the correct document is retrieved and/or located.

  3. See Figure 3.5.61–1 below which provides detailed information on the DLN and its composition.

    Figure 3.5.61-1

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

3.5.61.1.5  (01-01-2015)
Command Code (CC) ESTABD

  1. CC ESTABD (via IDRS) is the most efficient and preferred method for requesting tax returns and/or documents located in the Files Functions. Input of CC ESTABD generates Form 4251, Return Charge-out, which is printed and delivered to the Files Function the following day.

  2. Form 4251, Return Charge-out, is printed in the Submission Processing Campus according to the File Location Code (FLC). The FLC is the first two (2) digits of the DLN.

3.5.61.1.6  (01-01-2015)
Command Code (CC) ESTABD Definer Request Codes

  1. The following are the CC ESTABD definer request codes:

    REQUEST CODE DEFINITION
    ESTABDB A request for a complete block of documents. The literals ENTIRE BLOCK will print below the DLN on Form 4251.
    ESTABDC A request for a copy of the entire return or other document. The literals COPY ALL will print below the DLN on Form 4251.
    ESTABDE Generates request for Criminal Investigation. The literals CRIM INVESTIGATION will print below the DLN on Form 4251.
    ESTABDF A second request for a document not obtained on the original request. The literals FOLLOW-UP will print below the DLN on Form 4251.
    ESTABDG Requests for Government Accountability Office (GAO) separate sort.
    ESTABDI A request for information from a document. The literal INFORMATION will print below the DLN on Form 4251.
    ESTABDK A request for copies of specified part(s) of a return. The literals COPY-SEE NOTE will print below the DLN on Form 4251.
    ESTABDM Reserved for Campus use only.
    ESTABDN A request (paper copy of return should be sent to requester) for a return related to an identity theft case. The literals ID THEFT PAPER will print below the DLN on Form 4251.
    ESTABDO A request for an original return.
    ESTABDP A request for a copy of the first page of a return or document. The literals ORIGINAL - COPY PAGE 1 will print below the DLN on Form 4251.
    ESTABDQ A request for a return (to be scanned into CIS) related to an identity theft case. The literals ID THEFT SCAN will print below the DLN on Form 4251
    ESTABDR A request for a copy which is reimbursable. The literal REIMBURSABLE will print below the DLN on Form 4251.
    ESTABDS A request code used to indicate document requests for the Correspondence Imaging System (CIS) only. This code should only be used by those working on the Correspondence Imaging System. The literals CIS SCAN REQUEST will print below the DLN on Form 4251.
    ESTABDT A request for the recharge of a document. RECHARGE will print below the DLN on Form 4251.
    ESTABDU Reserved for Campus use only.
    ESTABDV Reserved for authorized users (e.g. Identity Theft, Scrambled SSN cases, Taxpayer Advocate Service (TAS) Requests, etc).
    ESTABDW A request for a W-2 only. The literals FORM W-2 ONLY will print below the DLN on Form 4251.
    ESTABDX A request for a print/hardcopy of a CIS scanned tax return. The literals CIS PRINT REQUEST will print below the DLN on Form 4251.

3.5.61.1.7  (01-01-2015)
Command Code (CC) ESTABD - Processing Requests

  1. When processing requests, review the Form 4251, Return Charge-out, to ensure requests are processed as indicated by the customer.

  2. Examples of processing requests where the customers' instructions are not followed are:

    • Sending the original return when the customer requests a copy and the literal"COPY" is shown below the DLN on Form 4251.

      Note:

      Due to the size/volume of BMF returns (Cincinnati and Ogden only), the original return can be sent in lieu of providing a copy.

    • Sending the original return when the literals "CIS PRINT REQUEST" is shown below the DLN on Form 4251.

3.5.61.1.8  (05-14-2014)
Timeliness Requirements

  1. Utilize these established timeliness requirements when processing tasks in the Files Function.

    Task Requirement
    Responding to Customer Service Inquiries Initiate action within thirty (30) minutes of receipt and complete within three (3) work days.
    Receipt of Incoming Mail Process on a first-in/first-out basis within two (2) work days
    Cycle Work (Tax returns/documents put on shelves and carts and returned to Submission Processing) One (1) work day during non-peak period; Two (2) work days during peak period.
    CPL/ACPL Verification Process CPL/ACPL within three (3) work days during non-peak period; Process within four (4) work days during peak periods.
    Missing & Additional Blocks Return blocks to processing within eight (8) work hours.
    Expedite Requests (GAO, TIGTA, FOIA Court Cases, Identity Theft (including requests ESTABDN and ESTABDQ), ESTABDV requests, etc. Pull returns within one (1) work day.
    Loose Documents (IDRS/DLN Lookup) Process within seven (7) work days.
    Batch & Pull Requests Batch requests within one (1) day; pull requests within four (4) work days during non-peak periods; pull requests within six (6) work days during peak periods.
    Batch & Refile Returns and Attachments Batch Expedites Re-files within one (1) work day (e.g. Unpostables, Rejects, Questionable Refund Detection Team (QRDT); Re-file Expedites within two (2) work days; Batch re-files within four (4) work days; Re-file returns & attachments within nine (9) work days.
    Remittance Search Process requests, complete Form 4287, Record of Discovered Remittances, and submit to Receipt & Control Operation (RCO) within one (1) work day.
    Microfilm Research Process requests within three (3) work days. Process Expedite requests within twenty four (24) hours. If the tapes are located in an off site location, process Expedite requests within twenty four (24) hours of receipt of tapes.
    Correspondence Imaging System (CIS) Requests Process within six (6) work days during non-peak periods; Process within eight (8) work days during peak periods.
    Undeliverable Notices Process undeliverable notices within five (5) work days.
    Transaction Record Filing (IDRS Association) Assemble documents in a searchable order within five (5) work days; Associate and file documents within thirteen (13) work days of receipt of Form 5147.
    Batch FRC Requests Send requests to the FRC within one (1) work day.
    Batch FRC Refiles Send Refiles to the FRC within eight (8) work days.
    AIMS Process returns, associate labels and complete transcript associations within twenty one (21) work days.
  2. With HQ approval, deviation from this list can be authorized.

  3. If no response is received from the Files Function after fourteen (14) business (work) days for in-house requests OR thirty (30) business (work) days for FRC requests, the customer can submit a second request.

3.5.61.1.9  (01-01-2015)
Ramped Down Campuses - Processing of Documents

  1. Brookhaven, Memphis, Philadelphia, Andover and Atlanta (previously Submission Processing Campuses) have ramped down and no longer have a Files Function on site.

  2. The Files Function to which the ramped down Campus is aligned operates in the same way as if it were located on site.

  3. Based on the service needed, direct to the Campus address shown.

    • Requests for Source Document association (Associating Form 5147, Transaction Record with Source Documents)

    • Requests for Tax Returns

    • Re-filing of Tax Return (Returning tax return to Files Function for re-filing)

    • Requests for Employees on site at the ramped down Campus

    Campus Source Document Folders Requests for Tax Returns/Re-Files Requests for Employees located at Campus
    Brookhaven For UPS/ Fed Ex , Internal Revenue Service, Cincinnati Submission Processing Campus, 7125 Industrial Road, Stop 2800F, Team 404, Florence, KY 41042/ For USPSInternal Revenue Service, 200 West Rivercenter Blvd., Covington, KY 41011 For UPS/Fed Ex, Internal Revenue Service, Cincinnati Submission Processing Campus, 7125 Industrial Road, Stop 2800F, Team 405, Florence, KY 41042/ For USPS, Internal Revenue Service, 200 West Rivercenter Blvd., Covington, KY 41011 Internal Revenue Service, Brookhaven Accounts Management Campus Files Support Unit, Stop 520, 1040 Waverly Avenue, Holtsville, NY 11742
    Memphis For UPS/Fed Ex, Internal Revenue Service, Cincinnati Submission Processing Campus, 7125 Industrial Road, Stop 2800F, Team 404, Florence, KY 41042/ For USPS, Internal Revenue Service, 200 West Rivercenter Blvd., Covington, KY 41011 For UPS/Fed Ex, Internal Revenue Service, Cincinnati Submission Processing Campus, 7125 Industrial Road, Stop 2800F, Team 405, Florence, KY 41042/ For USPS, Internal Revenue Service, 200 West Rivercenter Blvd., Covington, KY 41011 Internal Revenue Service, Memphis Accounts Management Campus Files Support Unit, 5333 Getwell Road, Mail Stop 31, Memphis, TN 38118
    Philadelphia Internal Revenue Service, Ogden Submission Processing Campus, 1973 N. Rulon White Blvd., Files M/S 6721, Ogden, Utah 84404 Internal Revenue Service, Ogden Submission Processing Campus, 1973 N. Rulon White Blvd., Files M/S 6722, Ogden, Utah 84404 Internal Revenue Service, Philadelphia Accounts Management Campus Files Support Unit, 2970 Market Street, BLN# 1-F14.100, Philadelphia, PA 19104–5016
    Andover Internal Revenue Service, Fresno Submission Processing Campus, 5045 E. Butler, Stop 36504, Fresno, CA 93727-5136 Internal Revenue Service, Fresno Submission Processing Campus, 5045 E. Butler, Stop 36501, Fresno, CA 93727–5136 Internal Revenue Service, Andover Accounts Management Campus Files Support Unit, 310 Lowell Street, Stop 505, Andover, MA 01810
    Atlanta Internal Revenue Service, Kansas City Submission Processing Campus, 333 West Pershing Road, Stop 6700, Kansas City, MO 64108 Internal Revenue Service, Kansas City Submission Processing Campus, 333 West Pershing Road, Stop 6700, Kansas City, MO 64108 Internal Revenue Service, Atlanta Campus Support, 4800 Buford Highway, Stop 8, Chamblee, GA 30341–0000

3.5.61.1.10  (01-01-2015)
Timely Handling of Undeliverable Notices

  1. The following undeliverable CP notices/forms are routed to the Files Function for processing:

    CP Notice/Form CP Notice Title
    CP 14 Balance Due
    CP 23 Estimated Tax Discrepancy
    CP 51A Non-Compute, Balance Due of $5 or More
    CP 51B Non-Compute, Overpayment of $1 or More
    CP 51C Non-Compute, Balance Due Less than $5, Overpayment Less than $1
    CP 60 Credit Reversal, Adjustment Notice, Debit Balance of $5 or More
    Form 3552 Prompt Assessment Billing Assembly
  2. Upon receipt from the Receipt and Control Function, notices should be extracted from the envelopes or the envelopes slit.

  3. If the DLN is not readable or shown on the notice, use IDRS and/or a barcode scanner to determine the DLN.

  4. Process and sequence undeliverable notices in DLN order within five (5) days of receipt in the Files Function.

  5. Compare the address on the notice with the address on the tax return.

    1. If the return is one or more years old, or if the addresses are the same, staple the notice and envelope to the return.

    2. If the addresses are different, even just the apartment number, write the complete address as shown on the return on a 3 × 5 card or slip of paper. Staple the address that is different to the notice and route to the Notice Review Function.

  6. If the return is charged-out (even to a duplicate filing condition), put a flag in the block to staple the notice and envelope to the return when it is re-file.

  7. If the notice and envelope (including a notice received for an e-file return) is received in the Files Function with a yellow Post Office (P.O.) change of address sticker, route the notice and envelope to the Entity Control Unit (ECU) for resolution.

  8. If the return has already been retired to the FRC/NARA, the notice should be attached to the return. Utilize local procedures for routing attachments for returns housed at the FRC.

  9. If the envelope and the notice are returned to the Files Functions indicating that the taxpayer is deceased, associate the envelope and notice with the return.

  10. If CP notices, other than those identified above, are received in the Files Function, route to the appropriate Function as shown in IRM 3.13.62, Campus Document Services - Media Transport and Control.

  11. If the notice is for an electronically filed return, annotate the notice "Undeliverable Notice - No paper document, E-file return" and route to your local Notice Review Function.

    Note:

    If the notice is for other than a paper return (i.e. ASFR DLN), treat it the same as an e-file return.

3.5.61.2  (01-01-2015)
Receiving Documents From Mainline Processing and Preparing Them For Filing

  1. This subsection describes the processes for receiving documents from mainline processing and preparing those documents for filing.

  2. These processes include procedures for:

    • Document Retention Set-up

    • Assessment of Non-Master File (NMF) Documents

    • Documents with Unreadable DLNs

    • Accepting Blocks from Mainline Processing

    • Form 990 Series - Re-image

    • Certified Transcript Requests

    • Voided, Re-input, or Canceled Documents

    • Discovered Remittances

3.5.61.2.1  (01-01-2015)
Document Retention Set-up

  1. Receive documents on batch carts after raw input and first error loop have been completed. Documents should be in labeled folders or 1040 boxes.

  2. After receipt, prepare documents for filing as follows:

    1. Arrange documents in proper filing sequence by maintaining all documents in DLN order except as shown in IRM 3.5.61.22.9, Alpha Files Listing.

    2. Arrange tax returns/documents in filing sequence.

      Note:

      Check folder against Form 813, Document Register, (Part 2) or Form 1332, Block and Selection Record, and the first and last document in each block to ensure that the documents are in sequence and are numbered correctly. When necessary, prepare additional block file folders to eliminate over-stuffing of folders. If over-stuffing becomes a persistent problem, coordinate with the Numbering Function.

    3. Route documents with unreadable DLNs to the Numbering Function for a correct DLN determination.

    4. Check the blocks against the CPL/ACPL to ensure they are all received.

    5. Review adjustment documents. See IRM 3.5.61.3, Receiving and Preparing Other Documents for Filing.

    6. Identify documents for retention and maintenance in the Alpha Files.

    7. Forward Form(s) 4338, Information or Certified Transcript Request, to the Accounting or Compliance (Criminal Investigation) Function depending upon local or national agreement.

    8. Charge out and route returns received with a tax shelter control sheet or a frivolous filer control sheet to the requesting area.

    9. Place documents in boxes using small sized folders. Add, repair or replace folders and labels on 1040 boxes, if necessary.

    10. Use large Black (non-fading) ink markers.

      Note:

      Some File Functions still use colored (non-fading) markers.

  3. After the weekly cycle, five (5) days' receipts constitutes a cycle, is accumulated (daily where space limitations or other local requirements dictate), inter-file the cycle on permanent shelving for retention. See IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.

3.5.61.2.2  (01-01-2015)
Assessment of Non-Master File (NMF) Documents

  1. When received, stamped blocks of assessable NMF documents will appear with one of these legends:

    • "Assessment Journalized" to show that assessment action has been taken OR

    • "Form 2345, Batch Transmittal, forward to the Accounting Function" to show that no assessment action is needed.

  2. If a block of assessable NMF documents is received without one of these two statements notated on the folder, pull and charge-out the block and route it to the NMF Accounting Function.

3.5.61.2.3  (02-26-2014)
Automated Cycle Proof Listing

  1. Automated Cycle Proof Listing (ACPL)

    • ACPL automates the manual block proofing process by downloading daily Service Center Control File (SCCF) and Electronic Filing (ELF) cycle block DLN lists into a computer database.

    • ACPL generates from the SCCF 0754 and the Tax Return Database (TRDB) (where applicable) and runs on a daily basis.

  2. Cycle Control Function (CCF)

    • For ACPL, ensure all blocks of documents are received in the Cycle Control Function and validate the blocks received on the ACPL.

    Note:

    If an ELF DLN is found on the ACPL, validate as if the block is received in the Files Function as there is no "paper" return.

  3. Maintain a staging area (Cycle Control) for the Input Correction Function and prepare "ABC List/Road Map" control for the work set-up.

3.5.61.2.3.1  (01-01-2015)
Automated Cycle Proof Listing - Missing Blocks

  1. Generate the missing block list. Locate the missing blocks and assemble them in the proper order. Where possible, locate and validate all missing blocks prior to releasing the cycle.

    Note:

    The Accounting Function may hold blocks beyond a given cycle.

  2. Utilize the following procedures (proven to be effective) to locate missing blocks:

    • Look in the boxes to the immediate right or left of the box in which the block should be located.

    • Look in the proper numerical sequence, but in the cycle preceding or following the proper cycle.

    • Look in other areas with the same File Location Codes (FLCs).

      Note:

      If looking for 72-211, check 72-221, 72-112, etc.

    • Check the Alpha/Numeric Control Listing.

      Note:

      If the block indicates A7Y-A7Z, this folder contains two (2) blocks, search all possible folders that list two (2) or more blocks.

  3. When two (2) blocks have identical DLNs, forward them to the Accounting Function for a determination as to the correct DLN for each block. If duplicate DLN blocks post to good tape, it will be necessary to distinguish the blocks.

  4. Manually number each block folder, Form 1332, Block and Selection Record, and all returns with an alpha suffix next to the stamped DLN. For example, notate one folder as the "A" block along with Form 1332 (and all documents reflecting "A" ); notate the other folder as "B" .

  5. While these occurrences should be relatively few, communicate this practice to the FRCs through both your Campus Records Officer and Files Liaison.

  6. Hold overage blocks for two (2) cycles that do not appear on the current ACPL before routing them to the Accounting Function for resolution.

  7. Form 8027, Employer's Annual Return of Allocated Tips (CSPC only), will not appear on the ACPL since it does not post to the Master File. Do not forward to the Accounting Function.

    Note:

    When a lockbox payment is split to pay both the User Fee and a portion of the tax owed, there will be no block with the User Fee DLNs. The ACPL will reflect DLNs for the Lockbox User Fee documents but no blocks with these DLNs will be received in the Files Function. The posting documents will be in the block showing the tax payment. The Lockbox User Fee will reflect this format: XXX19-XXX-XXXXX.

  8. Research for missing and/or overage blocks on the SCCF using Command Code SCFTR.

3.5.61.2.3.2  (01-01-2015)
Accepting Blocks of Form 8453, U.S. Individual Income Tax Transmittal For an IRS e-file Return, from Mainline Processing (IMF only)

  1. An ACPL generates for Form 8453 to ensure that all blocks received in the Files Function are processed through the Integrated Submission and Remittance Processing (ISRP).

  2. Form 8453 is not processed at Master File but instead is processed to the Tax Return Data Base (TRDB).

  3. Form 8453 can be generated on a daily basis. The ACPL information for IMF Form 8453 is also available as an online listing using Command Code (CC) R8453.

  4. Process the ACPL for Form 8453 in the same manner as the regular ACPL with the following exceptions:

    • Hold overage blocks two (2) cycles before returning to e-Help for review. Do not send to the Accounting Function as Form 8453 is not controlled on the SCCF.

    • Forward blocks with identical DLNs to the e-Help as soon as they are discovered as both blocks are needed by e-Help to resolve the problem.

3.5.61.2.4  (01-01-2015)
Form 990, Return of Organization Exempt From Income Tax, Processing/Imaging (OSPC Only)

  1. After verification of cycle completion and release from the Cycle Control Unit, pull any Form 990 Series that has a protruding blue tag and route to the appropriate unit for imaging.

  2. Annotate the Block Control Sheet (BCS) and make a photocopy to use as the transmittal document.

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

3.5.61.2.5  (01-01-2015)
Voided, Re-input, or Canceled Documents

  1. When the document is reprocessed or re-input with the same DLN, check Item 1 on Form 3893, Re-Entry Document Control, for an Alpha Block Control (ABC). Next, take one of the following actions:

    1. If the DLN is present, attach document to the front of the return and re-file as normal.

    2. If the DLN is not present, route to the Batching and Numbering Function for initiation of re-input action.

    3. If unsure whether the document has been reprocessed or re-input, contact the Accounting or Data Control Function.

  2. When renumbered, shelve following normal procedures.

  3. Return documents with voided or canceled DLNs to the taxpayer or preparer when they are re-input or reprocessed by the Function resolving the problem.

  4. If the document cannot be returned to the taxpayer or preparer, it should be annotated by the area resolving the problem and re-file in the original block.

3.5.61.2.6  (01-01-2015)
Special Attachments - Correspondence Imaging System (CIS) - IMF File Functions

  1. Process/work Correspondence Imaging System (CIS) images of original numbered returns/documents from Accounts Management as Special Attachments.

  2. Separate copies of CIS reprocessed returns received in the Cycle Control Unit (CCU) from other re-input/reprocessed documents.

  3. Forward CIS reprocessed returns to the Sort and Sequence Function with a flag identifying them as CIS documents and state "Attach to front of the original return."

  4. Sort and Sequence Function will batch CIS documents as Special Attachments to returns rather than as re-files. If a document is discovered that is not a CIS print, inter-file it with other documents for re-filing.

  5. Perform two (2) sorts:

    • Documents going to Document Retention Unit (DRU) and

    • Documents requiring shipment to the FRCs/NARA.

  6. To ensure that the CIS reprocessed returns being sent to the DRU are processed correctly, do the following:

    • Batch CIS reprocessed returns separately and clearly identify them as special attachments to be stapled to the front of the original return.

    • Verify that CIS image is stamped on each document.

    • Verify that original DLN is shown on each imaged document.

  7. Staple to the front of the original return batches received in DRU identified as Special Attachments.

  8. To ensure that the CIS reprocessed returns' shipment to the FRC/NARA are processed correctly, follow these instructions:

    • Batch the CIS reprocessed returns separately, staple to the front of the original returns and clearly identify them as Special Attachments.

    • Verify that CIS image is stamped on each document.

    • Verify that original DLN is shown on each imaged document.

3.5.61.2.7  (01-01-2015)
Discovered Remittances

  1. Cash and non-cash remittances found outside of the Receipt and Control (R and C) Function are referred to as discovered remittances.

  2. Process remittances discovered in the Files Area as it relates to the location of the Receipt and Control Function at each Campus.

3.5.61.2.7.1  (01-01-2015)
Remittances Taken Immediately to Receipt and Control

  1. Process remittances as follows:

    • Immediately notify manager.

    • Manager should immediately record remittance on Form 4287, Record of Discovered Remittances, which serves as the daily log.

    • Place Form 4287 (Part 1 and Part 2) in a sealed envelope. Retain Form 4287 (Part 3) for your records.

    • Designate an employee to hand deliver the sealed envelope to Receipt and Control.

    • Complete Form 4287B, Courier Log for Discovered Remittances, before the sealed envelope is released to Receipt and Control.

    • Notate the assigned number from Form 4287 on Form 4287B, Column 1.

    • Return Form 4287 (Part 1) to your manager to reconcile with Form 4287 (Part 3) at least weekly. Initial and date the box at the bottom of Form 4287, Part 1. Staple Form 4287 Part 1 and Part 3 together as this reconciliation ensures all remittances sent to Receipt and Control are received.

    • Manager must report any discrepancies to Receipt and Control and report losses following the procedures in IRM 3.0.167.5.1, Reporting Requirements.

    • Retain Form 4287 (Part 1 and Part 3) and Form 4287B for one year after the end of the processing year.

3.5.61.2.7.2  (01-01-2015)
Remittances Delayed to Receipt and Control Function Located in Same Building

  1. Process remittances as follows:

    • Immediately notify manager.

    • Manager should immediately record remittance on Form 4287 which serves as the daily log.

    • Place remittances in a locked container. A locked container is any metal container with riveted or welded seams which is locked and to which keys and combination are controlled.

    • Manager should remove remittances from the locked container at least daily.

    • Place Form 4287 (Part 1 and Part 2) and the remittance into an envelope and seal.

    • Retain Form 4287 (Part 3) and provide to your manager.

    • Complete Form 4287B and deliver sealed envelope to Receipt and Control.

    • Notate the assigned number from Form 4287 on Form 4287B, Column 1.

    • Return Form 4287 (Part 1) to your manager who will reconcile it with Form 4287 (Part 1 and Part 3) at least weekly. Initial and date the box at the bottom of Form 4287 (Part 1). Staple Form 4287 (Part 1 and Part 3) together as econciliation ensures all remittances sent to Receipt and Control are received.

    • Manager must report any discrepancies or report losses following the procedures in IRM 3.0.167.5.1, Reporting Requirements.

    • Retain Form 4287 (Part 1 and Part 3) and Form 4287B for one year after the end of the processing year.

3.5.61.2.7.3  (01-01-2015)
Remittances Delayed to Receipt and Control Function NOT Located in Same Building

  1. Process remittances as follows:

    • Immediately notify manager.

    • Manager should immediately record the remittance on the Form 4287 which serves as the daily log.

    • Place remittance in a locked container. A locked container is any metal container with riveted or welded seams which is locked and to which keys and combination are controlled.

    • Manager should remove remittances from the locked container at least daily.

    • Secure remittances by either sealing in an envelope and placing in a lockable canvas bag OR double wrapping and double sealing in opaque paper envelopes or boxes.

    • Notate the name of the person who is authorized to open the package, address (including mail stop number) of the receiving office and the return address of the office mailing the package inside the envelope or box.

    • Notate the office name and address (including mail stop number) of the receiving office and the return address of the office mailing the package on the outside of the envelope or box.

    • Hand deliver Form 4287 (Part 1 and Part 2) and the remittances by IRS courier or send overnight by traceable mail to Receipt and Control.

      Note:

      The IRS courier can be interoffice mail courier or other designated IRS employee.

    • Retain Form 4287 (Part 3) and provide to your manager.

    • Store remittances in a locked container until picked up by the courier. Remittances should not be left unattended pending pickup by the courier. Courier must complete Form 4287B before the remittances and Form 4287 are released.

    • Notate the assigned number from Form 4287 on Form 4278B, Column 1.

    • Return Form 4287 (Part 1) to your manager who will reconcile it with Form 4287 (Part 1 and Part 3) at least weekly. Initial and date the box at the bottom of Form 4287 (Part 1). Staple Form 4287 (Part 1 and Part 3) together as this reconciliation ensures all remittances are sent to Receipt and Control.

    • Manager must report any discrepancies to Receipt and Control and report any losses following the procedures in IRM 3.0.167.5.1, Reporting Requirements.

    • Retain Form 4287 (Part 1 and Part 3) and Form 4287B for one year after the end of the processing year.

3.5.61.2.7.4  (01-01-2015)
Cash/Other Items of Value /Function Located in Same Building

  1. Process discovery of cash or other items of value (including credit, debit and gift cards) as follows:

    • Immediately notify manager.

    • Manager should immediately record cash and other items of value on Form 4287 which serves as a daily log.

      Note:

      Cash or other items of value should be sent to Receipt and Control on the same day it is identified.

    • Place Form 4287 (Part 1 and Part 3) and the cash and/or other items of value in a sealed envelope

    • Manager must retain Form 4287 (Part 3) for their records.

    • Complete Form 4287B before releasing the sealed envelope to Receipt and Control.

    • Notate the assigned number from Form 4287 on Form 4287B, Column 1 and hand deliver the envelope to Receipt and Control.

    • Return Form 4287 ( Part 1) to your manager who will reconcile it with Form 4287 (Part 1 and Part 3) at least weekly. Initial and date the box at the bottom of Form 4287 (Part 1). Staple Form 4287 (Part 1 and Part 3) together as this reconciliation ensures that cash or items of value are received by Receipt and Control.

    • Manager must report any losses following procedures in IRM 3.0.167.5.1, Reporting Requirements.

    • Retain Form 4287 (Part 1 and Part 3) and Form 4287B for one year after the end of the processing year.

3.5.61.2.7.5  (01-01-2015)
Cash/Other Items of Value/Function NOT Located in Same Building

  1. Process as follows:

    • Immediately notify manager.

    • Manager should immediately record cash and other items of value on Form 4287 which serves as a daily log. A separate Form 4287 should be used to record cash and other items (separate from Form 4287 used for checks).

    • Manager should contact Receipt and Control regarding any cash/items on the day of discovery and subsequently determine the most expeditious, secure method for getting the items to Receipt and Control.

      Note:

      In those instances where a designated Receipt and Control employee is not available, store the cash or other items in a locked security container (up to $1,000) or a locked safe or vault (over $1000).

    • Secure Form 4287 (Part 1 and Part 2) along with the cash or other item(s) in either a sealed envelope placed in a lockable canvas OR by double wrapping and double sealing in opaque paper envelopes or boxes.

    • The inside envelope or box should contain the name of the person who is authorized to open the package, address (including mail stop number) of the receiving office and the return address of the office that is forwarding the package.

    • The outside envelope or box should contain the office name and address (including mail stop number) of the receiving office and the return address of the office mailing the package.

    • Manager should retain Form 4287 (Part 3) for their records.

    • Designated person must complete Form 4287B before releasing sealed envelope to Receipt and Control. Notate the assigned number from Form 4287 on Form 4287B, Column 1.

    • Return Form 4287 (Part 1) to your manager who will reconcile it with Form 4287 (Part 1 and Part 3) at least weekly. Initial and date the box at the bottom of Form 4287 (Part 1). Staple Form 4287 (Part 1 and Part 3) together as this reconciliation ensures all cash and other items of value are received by Receipt and Control.

    • Manager must report losses following the procedures into IRM 3.0.167.5.1, Reporting Requirements.

    • Retain Form 4287 (Part 1 and Part 3) for one year after the end of the processing year.

  2. For additional information on discovered remittances, see IRM 3.8.46, Discovered Remittances.

3.5.61.3  (01-01-2015)
Receiving And Preparing Other Documents For Filing

  1. This subsection describes the processes for receiving and preparing documents for filing.

  2. These processes include procedures for:

    • Form 56/ Form 56-F

    • Form 706-GS(D)

    • Form 709

    • Form 720-CS/ Form 720-TO

    • Form 926

    • Form 941

    • Form 966

    • Form 990-BL

    • Form 990-T

    • Form 1040-C

    • Form 1042/ Form 1042-S

    • Form 1096

    • Form 1098-MA

    • Form 1120-FSC/ Form 1120-IC-DISC

    • Form 1120-L/ Form 1120-PC

    • Form 1127

    • Form 1128

    • Form 2063

    • Form 2438

    • Form 2555

    • Form 2749

    • Form 2848/ Form 8821

    • Form 3115

    • Form 3491

    • Form 3520/ Form 3520-A

    • Form 4361

    • Form 4876-A

    • Form 5596

    • Form 5650

    • Form 7004

    • Form 8023

    • Form 8027

    • Form 8038

    • Form 8210

    • Form 8281

    • Form 8282

    • Form 8329

    • Form 8330

    • Form 8332

    • Form 8404

    • Form 8453-X

    • Form 8606

    • Form 8621

    • Form 8703

    • Form 8811

    • Form 8819

    • Form 8831

    • Form 8833

    • Form 8840

    • Form 8843

    • Form 8857

    • Form 8865

    • Form 8868

    • Form 8871

    • Form 8872

    • Form 8879

    • Form 8883

    • Form 8918

    • Form 8924

    • Form 8925

    • Form 8928

    • Form 8938

    • Form 8939

    • Form CT-2

    • Form SS-4

    • Form W-7

    • Schedule K-1

    • Oversize Administrative Files

    • Electronic Media

    • Citizenship Status Statements

    • Foreign investment in Real Property Tax Act (FIRPTA) Correspondence

    • Non-resident Non-Filer (NRNF) Project - Streamlined Process

    • United Mine Workers of America Benefits Claims

    • Unidentified Remittance and Excess Collection Paper Files

    • Service Center Recognition Image Processing (SCRIPS) Processed Form 940 and Form 941

    • Lockbox Processed Documents

    • Integrated Submission and Remittance Processing (ISRP) Processed Documents

    • Remittance Processing System (RPS) and Lockbox Bank Processed Documents

    • Adjustment Documents

    • IDRS Source Documents

3.5.61.3.1  (01-01-2015)
Form 56, Notice Concerning Fiduciary Relationship/Form 56-F, Notice Concerning Fiduciary Relationship of Financial Institution

  1. Receive Form 56/56-F and file as follows:

    • In alphabetical order by year received (Routing slip should indicate "Alpha File" ).

    • As a source document to be associated with TC 098/099. See IRM 3.5.61.3.81, IDRS Source Documents - Sending to the Files Function, for more information.

  2. If there is no received date on Form 56/ Form 56-F (for alpha filing), use the Entity date stamp as the received date.

  3. If there is no received date or Entity date stamped on the Form 56, return to the Entity Function and request a received date determination.

  4. Retire to the Federal Records Center (FRC) beginning January 2 through March 31 following the year in which returns were numbered and processed.

  5. Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

3.5.61.3.2  (01-01-2015)
Form 706-GS(D), Generation - Skipping Transfer Tax Return for Distribution/Form 706 GS(D-1), Notification of Distribution From a Generation - Skipping Trust

  1. Form 706-GS(D) is assigned a Document Locator Number (DLN) and processed using Tax Class/Document Code 559.

  2. Form 706-GS (D-1) is not assigned a DLN; therefore, it is classified as an unnumbered return.

  3. Form 706 GS(D-1) is a two (2) part form consisting of Copy A and Copy B.

    1. Copy A - Filed by trustee to the IRS

    2. Copy B - To be attached to Form 706-GS(D)

  4. Receive Form 706-GS(D-1) Copy A or Copy B with instructions from originator indicating whether to attach to Form 706-GS(D) or to retain in alpha files.

  5. If instructions are not provided, return to the originator as all determinations regarding the filing (including impact of inclusion ratio) of Form 706-GS(D) should be made prior to receipt in the Files Area.

  6. File Form 706-GS(D-1) Copy A or Copy B in alphabetical order.

  7. Retire to the Federal Records Center (FRC) one year after the end of the processing year.

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

3.5.61.3.3  (01-01-2015)
Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return (CSPC only)

  1. Form 709 is delivered from pipeline processing to the Estate & Gift Function where classification of the return is completed.

  2. Upon classification completion, returns are sent to the Files Function where they are prepared for shipment to the C-Site.

  3. Route Form 709 to the Consolidated Site (C-Site) as directed by the shipping schedule.

  4. The C-Site address is: 335 S. GeoSpace Drive, Independence, Missouri 64056.

  5. For retirement and destruction information, see Document 12990, Records and Information Management Record Control Schedules, Tax Administration - Wage and Investment.

3.5.61.3.4  (01-01-2015)
Form 720-CS, Carrier Summary Report/Form 720–TO (Terminal Operator Report (CSPC Only)

  1. Form 720-CS and Form 720-TO are monthly returns.

  2. File and retain in alphabetical order by processing year.

  3. Retire to the FRC beginning January 2, one (1) year after the end of the year in which the latest returns were numbered and processed.

  4. Destroy six (6) years after the end of the processing year.

3.5.61.3.5  (01-01-2015)
Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation

  1. File Form 926 (loose) in alphabetical order by year of receipt.

  2. Retire to the Federal Records Center beginning July 1, eighteen (18) months after the end of the processing year.

  3. Destroy five (5) years after end of the processing year.

3.5.61.3.6  (01-01-2015)
Form 966, Corporate Dissolution or Liquidation

  1. Receive Form 966 with the name control and tax year edited and shown at the top of the form.

  2. If the name control and tax year is not edited, return to the Entity Control Function for a determination.

  3. File Form 966 in alphabetical order (based on corporation or cooperative name) by received/processed date.

  4. For returns numbered and processed January 1 through June 30, retire to the Federal Records Center beginning January 2 through March 31 following the year in which numbered and processed.

  5. For returns numbered and processed July 1 through December 31, retire to the Federal Records Center beginning July 1 through September 30 following the year in which numbered and processed.

  6. Destroy fifty (50) years after end of processing year.

3.5.61.3.7  (01-01-2015)
Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Person and Form 6069, Return of Excise Tax on Excess Contributions of Black Lung Benefit Trust

  1. General NMF procedures are used when processing Form 990-BL and Form 6069.

  2. Retire to the Federal Records Center beginning January 2, one (1) year after the end of the year in which returns were numbered and processed.

  3. Destroy six (6) years after the end of the processing year.

3.5.61.3.8  (01-01-2015)
Form 990–T, Exempt Organization Business Income Tax Return (OSPC only)

  1. File and retain Form 990-T (if unnumbered/no DLN) in alphabetical order by year received.

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

  3. Retire to the Federal Records Center beginning January 2, one (1) year after the end of the year in which the returns were numbered and processed.

  4. Destroy six (6) years after the end of the processing year.

3.5.61.3.9  (01-01-2015)
Form 1040-C, U.S. Departing Alien Income Tax Return (AUSPC only)

  1. File Form 1040-C in alphabetical order by year of receipt.

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

  3. Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

  4. Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

3.5.61.3.10  (01-01-2015)
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons and Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

  1. File Form 1042 and Form 1042-S in DLN sequence.

  2. File Form 1042 and Form 1042-S as a unit when they are received attached together, unless Form 1042-S are numbered differently from the Form 1042. If the Form 1042-S are numbered with their own distinct DLN, detach and file in DLN sequence.

  3. If a copy of Page 1 of Form 1042 and Form 5344, Examination Closing Record, is annotated "Processed for Examination Results Only " maintain in DLN order of Form 5344.

  4. Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

  5. Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

3.5.61.3.11  (01-01-2015)
Form 1096, Annual Summary and Transmittal of U.S. Information Returns

  1. Beginning 01/01/1995, Form 1096 began processing using the Service Center Recognition Image Processing System (SCRIPS).

  2. If needed, complete research on-line. No paper Form 1096 are processed using SCRIPS.

  3. For paper records (not microfilmed) and microfilm, destroy three (3) years after the end of the processing year.

  4. For paper records (microfilmed), destroy immediately after microfilming and film verification.

3.5.61.3.12  (01-01-2015)
Form 1098-MA, Mortgage Assistance Payments (AUSPC Only)

  1. File and retain Form 1098-MA or single statement listing(s) in alphabetical order by state/then by mortgage firm.

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

3.5.61.3.13  (02-26-2014)
Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation/Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return

  1. File and maintain in DLN order.

  2. For retirement and destruction information, see Document 12990, Records and Information Management Record Control Schedules, Tax Administration - Wage and Investment.

3.5.61.3.14  (01-01-2015)
Annual Statements for Form 1120-L, U.S. Life Insurance Company Tax Return and Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return

  1. Obtain the DLN of the related Form 1120-L or Form 1120-PC when the annual statements are received.

  2. Staple the annual statements to the related returns.

  3. When a loose annual statement is received, determine if a related Form 1120-L or Form 1120-PC has been charged out.

  4. If the return is charged-out to the Examination or SOI Function, route to the appropriate function.

  5. If charged-out to any other function, flag and attach to return when re-filing.

  6. For retirement and destruction information, see Document 12990, Records and Information Management Record Control Schedules, Tax Administration - Wage and Investment .

3.5.61.3.15  (01-01-2015)
Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship

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

  2. For retirement and destruction information, see Document 12990, Records and Information Management Record Control Schedules, Tax Administration - Wage and Investment.

3.5.61.3.16  (01-01-2015)
Form 1128, Application to Adopt, Change or Retain a Tax Year

  1. File and maintain Form 1128 in alphabetical order by year of receipt.

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

  3. Destroy four (4) years after the end of the processing year.

3.5.61.3.17  (01-01-2015)
Form 2063, U.S. Departing Alien Income Tax Statement (AUSPC only)

  1. File Form 2063 in alphabetical order by taxable year certified.

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

  3. Retire to the Federal Records Center beginning January 2 through March 31 following the year in which returns were numbered and processed.

  4. Destroy on or after January 16, six (6) years after the end of the processing year unless needed for the Collection Statute Expiration Date (CSED) Extract.

3.5.61.3.18  (01-01-2015)
Form 2438, Undistributed Capital Gains Tax Return (CSPC only)

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


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