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Part 3. Submission Processing

Chapter 5. Accounts Services

Section 61. Files Management and Services

3.5.61  Files Management and Services

3.5.61.1  (01-01-2010)
Purpose

  1. The purpose of this section is to provide functional guidelines for the operations and maintenance of tax returns and related documents located at the Submission Processing Centers (SPCs).

3.5.61.1.1  (01-01-2010)
Scope

  1. This section focuses on these operations in the Submission Processing Centers:

    • Receiving, filing and re-filing documents

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

    • Receiving and storing Non-Master File registers and directories

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

    • Performing certain aspects of the retirement of documents to the Federal Records Centers (FRCs)

3.5.61.1.2  (01-01-2010)
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  (01-01-2010)
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 Perfecting operations are completed, except requests from these operations or in 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 3.5.61.1.6., Timeliness Requirements, and IRM 3.30.123 , Processing Timeliness.

  7. Tax related documents under the Files Functions' control are accessible to authorized personnel only.

  8. Automated (via CC ESTABD) and manually (Form 2275) prepared charge-outs are the two (2) mechanisms for requesting tax returns/documents from the Files Function. The preferred and most efficient method is through the use of CC ESTABD.

    Note:

    Form 2275 should only be used in emergency situations.

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

  10. 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.

  11. Review questionable situations with your Files management.

3.5.61.1.2.2  (01-01-2010)
FRC Reference Accountability

  1. Notify the Headquarter (HQ) FRC/NARA Analyst responsible for the Internal Revenue Service/ National Archives and Records Administration (IRS/NARA) Interagency Agreement during the first week following the end of each quarter with the following information. Categorize the total number of requests as follows:

    1. Photocopy Requests

    2. Automated Underreporter (AUR) Requests

    3. Collection Statute Expiration Date (CSED) Requests and

    4. All other requests and

    5. Re-files

  2. See Exhibit 3.5.61.1-1, FRC Quarterly Report for report format.

  3. Submit the report via electronic mail to the HQ FRC/NARA Analyst.

3.5.61.1.2.3  (01-01-2010)
Priority Pull Listing

  1. The following is the priority pull list for use in pulling returns:

    • Special Requests - Government Accountability Office (GAO)/Treasury Inspector General for Tax Administration (TIGTA) Requests, Freedom of Information Act (FOIA) Requests, Court Cases, Taxpayer Advocate Service (TAS), Dishonored Check Processing, Requests via CC ESTABDV ( i.e. Scrambled SSN, etc.)

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

    • Daily request for Questionable Refund Detection Team (QRDT)

    • Weekly (cyclic) requests in this order:

    1. Statistics of Income (SOI)

    2. Notice Review

    3. Refund Review

    4. Un-postables

    5. AIMS

    6. Internal Notices

    • Program Analysis System (PAS) /Balanced Measures

    • Other requests

    Note:

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

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

  3. Form 3210 does not need to be completed for Taxpayer Advocate Service (TAS) Requests.

3.5.61.1.2.4  (01-01-2010)
Filing Guidelines

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

  2. Document Locator Numbers (DLNs) are stamped on documents with black ink markers and should be legible to the reader.

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

  4. Do not use rubber bands to bind documents or folders.

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

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

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

  8. For alphabetically filed documents, the originator must determine the name control and maintain documents in this order. If the name control is not determined, return and request the information from the originator.

3.5.61.1.2.5  (01-01-2010)
Form 3210, Document Transmittal

  1. Complete Form 3210, Document Transmittal, when processing Priority Pull Listing Requests.

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

  3. 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 document.

3.5.61.1.2.6  (01-01-2010)
Guidelines for Mailing/Shipping of Requests

  1. The mailing/shipping of documents from the Files Function should be completed in the most efficient, cost effective means depending on the urgency of the request. When mailing/shipping requests, consider the following:

    • Overnight Mail - Use only under special circumstances with proper justification and management approval.

    • United Parcel Service (UPS) - Use for Priority Pulls. Special Search, etc.

    • Regular Mail - Use for all other requests.

  2. Where possible, consolidate requests for Functional Areas within the Submission Processing Campus.

  3. In those instances where specific instructions are provided for mailing/shipping documents, follow the specific instructions and send under separate order.

3.5.61.1.2.7  (01-01-2010)
Security and Privacy Precautions

  1. Consult IRM 1.4.6, Manager's Security Handbook , to determine security and privacy precautions.

  2. Service officials and managers must communicate security standards contained in IRM 1.4.6, Manager's 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  (01-01-2010)
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  (01-01-2010)
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 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., Cycle Proof List/Automated Cycle Proof List.
    BATCH CART A mobile cart used to transport documents within the Submission Processing Center (SPC).
    BALANCE DUE NOTICE A Master-File or IDRS notice to a taxpayer indicating that an amount is due IRS. Excludes CP 70 and 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 "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 BMF returns (Forms 1041, 1065, and 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 (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 all Forms 709, U.S. Gift Tax Return and Form 2848, Power of Attorney. It is located near the Kansas City Submission Processing Center in Independence, MO.
    CONTROL DLN The current DLN that indicates the location of the return.
    CORRESPONDENCE IMAGING SYSTEM (CIS) This system captures images of correspondence from taxpayer intended for Accounts Management (AM) employees. Correspondence includes letters, returned notices and standard forms.
    CYCLE One week's processing of returns and documents at the Submission Processing Center/ Enterprise Computing Center - Martinsburg (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., 200812 is the 12th processing week in calendar year 2008.
    CYCLE PROOF LIST (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" (TEP), error or reject (G/E/R) status or any combination, as long as all documents in the block have been processed from raw status (Service Center Control File (SCCF) Manual Status) to any other status(es).
    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 affects 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, ADP and IDRS 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.
    EMPLOYEES 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) See "Master File" . (EO) See " BMF"
    (TO) FILE (To) place a document into its proper location in the files. (See "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 are 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 1. A document or block of documents that is absent when the related documents are retired to the FRC. 2. Attachment sent to FRC.
    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 corresponding 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-SOURCE DOCUMENT (NSD) An adjustment input without source documentation. The Files Functions should not receive any source documents for association with adjustment. adjustment.
    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) This abbreviation is used by the Files Function to indicate a document is not in the files and is not charged-out.
    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 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 To replace a document in the files in the location from which it was withdrawn. (See "Renumbered Refile)" .
    RE-FILE DLN A Document Code 47 or 54 DLN in a blocking series that indicates the tax return has been permanently associated with that document. (See "Renumbered Refile.)"
    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 "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: (200612, stands for Tax Period ending December 31, 2006).
    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.
    UN-POSTABLE 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  (01-01-2010)
Document Locator Number (DLN)

  1. A Document Locator Number (DLN) is assigned to every document input through Automated Data Processing (ADP) and is used to identify and locate a tax return and/or document 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
    DIGITS 1 & 2 DIGIT 3 DIGITS 4 & 5 DIGITS 6, 7, & 8 DIGITS 9, 10, & 11 DIGITS 12 & 13 DIGIT 14
    00 2 10 009 789 21 0
    File Location Code Tax Class Document Code Julian Date Block Number Serial Number List Year (Computer Generated)

    Document Locator Number (DLN)

    DLN Digit Title Description
    Digits 1, 2 File Location Code Identifies the return’s processing location, such as the Area Office or Submission Processing Campus. The IRS assigns each Area Office and Submission Processing Campus a two-digit identifying number.
    Digit 3 Tax Class Identifies the type of tax return or document that was filed, such as, IMF, BMF, NMF, or EPMF.
    Digits 4, 5 Document Code Identifies the type of document within a tax class.
    Digits 6, 7, 8 Julian Date Represents the numeric day of the year the tax return or document was received and numbered in an Area office or SPC. In Figure 3.5.61–1 above, 009 represents January 9.
    Digits 9, 10, 11 Block Number Identifies which block contains a particular tax return. Clerks number blocks consecutively from 000 to 999. The first block is 000, the second is 001, and so on up to 999.
    Digits 12, 13 Serial Number Represents the sequence of a document within the block. The maximum number of documents within a block is 100, and the documents are numbered from 00 through 99. In Figure 3.5.61–1 above, 21 is the sequence number of the twenty-second document.

    Example:

    00 is the first sequence number in a block.
    Digit 14 List Year Represents the actual processing year of the return.

3.5.61.1.5  (01-01-2010)
Command Code (CC) ESTABD Request Codes

  1. The following are the CC ESTABD request codes:

    1. ESTABDB - A request for a complete block of documents. The literal "ENTIRE-BLOCK" will print below the DLN on Form 4251.

    2. ESTABDC - A request for a copy of all of a return or other document. The literal "COPY ALL" will print below the DLN on Form 4251.

    3. ESTABDE - Generates requests for Criminal Investigation. The literal "CRIM INVESTIGATION" will print below the DLN on Form 4251.

    4. ESTABDF- A second request for a document not obtained on the original request. The literal "FOLLOW UP" will print below the DLN on Form 4251.

    5. ESTABDG- Requests for GAO, separate sort.

    6. ESTABDI - A request for information from a document. The literal "INFORMATION" will print below the DLN on Form 4251.

    7. ESTABDK - A request for copies of specified part(s) of a return. The literal "COPY-SEE NOTE" will print below the DLN on Form 4251.

    8. ESTABDM - Reserved for Campus use only.

    9. ESTABDO- A request for an original return.

    10. ESTABDP - A request for a copy of the first page of a return or document. The literal "ORIGINAL-COPY PAGE 1" will print below the DLN on Form 4251.

    11. ESTABDR - A request for a copy which is reimbursable. The literal "REIMBURSABLE" will print below the DLN on Form 4251.

    12. ESTABDS - A request code used to indicate document requests for Correspondence Imaging System (CIS) only. This code should only be used by those working on the Correspondence Imaging System. The literal "CIS SCAN REQUEST" will print below the DLN on Form 4251.

    13. ESTABDT - A request for recharge of a document. "RECHARGE" will print below the DLN on Form 4251.

    14. ESTABDU- Reserved for Campus use.

    15. ESTABDV - Reserved for authorized users (e.g. Scrambled SSN cases, Taxpayer Advocate Service(TAS) Requests).

    16. ESTABDW - A request for a W-2 only. The literal "FORM W-2 ONLY" will print below the DLN on Form 4251.

    17. ESTABDX - A request for a print/hardcopy of a CIS scanned tax return/document. The literal "CIS PRINT REQUEST" will print below the DLN on Form 4251.

  2. When processing requests, please review the charge-out (Form 4251) to ensure requests are being processed correctly.

  3. Examples of processing requests incorrectly are:

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

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

  4. If no response is received from the Files Function after fourteen (14) business (work) days for in-house requests or thirty (30) business (work) calendar days for FRC requests, a second request should be submitted.

3.5.61.1.6  (01-01-2010)
Timeliness Requirements

  1. When processing various types of tasks within the Files Function, utilize these established timeliness requirements:

    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 Listing 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 Pulls (Court Cases, TAS, GAO, Dishonored Check Processing, 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; Process within six (6) work days during peak periods.
    Batch & Re-file Returns and Attachments Batch Expedites Re-files within one (1) work day (e.g. Unpostables, Rejects, 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 RCO within one (1) work day.
    Microfilm Research Process requests within three (3) work days.
    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; For documents that are missing items, hold for at least ten (10) work days but not more than fifteen (15) work days before returning them to the originator.
    Batch FRC Requests Send requests to the FRC within one (1) work day.
    Batch FRC Re-files Send Re-files to the FRC within eight (8) work days.
    AIMS Process returns, associate labels and complete transcript associations within twenty one (21) work days.

3.5.61.1.7  (01-01-2010)
Ramp Down Campuses - Processing of Documents

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

  2. Services for source document association, requests and re-files and sending of requests for employees located at these Campuses should be directed to other Campuses at the addresses shown below:

    Campus Source Document Folders Requests/ Refiles Requests for Employees at Campus
    Brookhaven Internal Revenue Service, Cincinnati Submission Processing Center, 7125 Industrial Road, Stop 2800F, Team 202, Florence, KY 41042 Internal Revenue Service, Cincinnati Submission Processing Center, 7125 Industrial Road, Stop 2800F, Team 105, Florence, KY 41042 Internal Revenue Service, Brookhaven Accounts Management Campus Files Support Unit, Stop 520, 1040 Waverly Avenue, Holtsville, NY 11742
    Memphis Same as above Same as above 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 Center, 1973 N. Rulon White Blvd., Files M/S 6721, Ogden, Utah 84404 Internal Revenue Service, Ogden Submission Processing Center, 1973 N. Rulon White Blvd., Files M/S 6721, Ogden, Utah 84404 Internal Revenue Service, Philadelphia Accounts Management Campus Files Support Unit, 11601 Roosevelt Blvd., DP N-170, Philadelphia, PA 19154
    Andover Internal Revenue Service, Fresno Submission Processing Center, 5045 E. Butler, Stop 36501, Fresno, CA 93727-5136 Internal Revenue Service, Fresno Submission Processing Center, 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

3.5.61.1.8  (01-01-2010)
Timely Handling of Undeliverable Notices

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

    • 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. Process undeliverable notices within five (5) days of receipt in the File Function.

  4. 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.

  5. 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-filed.

  6. If the notice and envelope are received in the File Function with a yellow Post Office (P.O.) change of address sticker, route the notice and envelope to the Notice Review Function for resolution.

  7. 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.

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

  9. 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.

  10. If the notice is for an electronically filed return or a magnetic tape filed document, annotate the notice "Undeliverable Notice - No paper document, magnetic tape filed" or " Undeliverable Notice - No paper document, E-file return" and route to Notice Review.

3.5.61.2  (01-01-2010)
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  (01-01-2010)
Document Retention Set-up

  1. Receive documents on batch carts after raw input and first error loop have been completed.

    Note:

    Documents will be in labeled folders or W-2 boxes. Expect some documents from the Non-Master File (NMF) Function.

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

    1. 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.

    2. Check NMF blocks to ensure they have been assessed.

    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. Retain documents in alphabetical order.

    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 utilizing Block Divide Cards, Form 4210 or small sized folders. Add, repair or replace folders and labels on W-2 boxes, if necessary.

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

    11. 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.

  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 for Timeliness Guidelines.

3.5.61.2.2  (01-01-2010)
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. If the following NMF returns are received, route to the Cincinnati Submission Processing Center (CSPC):

    • Form CT-2, Employee Representative's Quarterly Railroad Tax Return

    • Form 2438, Undistributed Capital Gains Tax Return

    • Form 8404, Interest Charge on DISC-Related Deferred Tax Liability

    • Form 8831, Excise Taxes on Excess Inclusion of REMIC Residual Interests

3.5.61.2.3  (01-01-2010)
Cycle Proof Listing/Automated Cycle Proof Listing

  1. The Cycle Proof Listing (CPL) and Automated Cycle Proof Listings (ACPL) are used as check-off lists to prevent unprocessed blocks of documents from being inadvertently filed in permanent storage with processed blocks.

  2. Cycle Proof List (CPL)

    1. The CPL is automatically computer generated on a cycle (weekly) basis. This CPL is titled "WEEKLY" and is generated on Thursday.

    2. The CPL can also be generated on a daily basis by having an indicator put on the Service Center Control File (SCCF) Date Data (SCF-83). A daily CPL is titled "DAILY" and will reflect only the current day processing.

    3. Records that appear on the weekly CPL that have already been reflected on a daily CPL will be indicated by an asterisk (*).

    4. A requested weekly CPL can be generated at any time during the cycle. For example, a requested weekly CPL generated on Tuesday night will reflect information for day one (Thursday) through day four (Tuesday).

  3. Automated Cycle Proof Listing (ACPL)

    1. ACPL automates the manual block proof process by downloading daily SCCF and Electronic Filing (ELF) cycle block DLN lists into a computer database. It generates from the SCCF 0754 and the Tax Return Data Base (TRDB) (where applicable) and runs on a daily basis.

  4. Cycle Control Function (CCF)

    1. CPL - Compare all blocks of documents received in the Cycle Control Function with the Block - DLNs and ABCs listed on the CPL. As blocks are checked off the CPL, make a large check mark on the Block Control Sheet (Forms 813 (Part 2) or 1332) or Re-Entry Document Control Sheet (Form 3893).

    2. ACPL - Ensure all blocks of documents are received in the Cycle Control Function and validate the blocks received on the ACPL.

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

  6. Missing Blocks:

    1. CPL - Compile a list of missing blocks. Locate the missing blocks and place them in the proper place. Where possible, locate all missing blocks prior to releasing the cycle.

      Note:

      The Accounting Function may hold blocks beyond a given cycle.

    2. ACPL - Generate the missing block list. Locate the missing blocks and place them in the proper place. Where possible, locate all missing blocks prior to releasing the cycle. Validate blocks that are located.

  7. The following search procedures have proven to be the most productive in locating missing blocks:

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

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

    3. Look in other areas with the same File Location Code(s) which have similar DLNs

      Example:

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

    4. Check Alpha/Numeric Control Listing

      Example:

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

  8. When two blocks have identical DLNs, forward to 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.

    1. Manually number each block folder, Form 1332, and all returns with an alpha suffix next to the stamped DLN.

      Example:

      One folder will be the "A" block, with the Form 1332 and all documents reflecting "A" ; the other folder will be "B" .

    2. Although these occurrences should be relatively few, communicate this practice to the FRCs through the Campus Records Officer and the Files Liaison.

  9. Blocks Not On the CPL/ACPL

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

    2. Form 8027, Employer's Annual Return of Allocated Tips (CSPC only), will not appear on the CPL/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 CPL/ACPL will reflect DLNs for the Lockbox User Fee documents when in fact no blocks with these DLNs will be received in the File Functions. The posting documents will be in the block showing the tax payment DLN. The User Fee will reflect a XXX19-XXX-XXXXX format.

  10. Research missing and overage blocks on the SCCF using Command Code SCFTR, if IDRS is available.

3.5.61.2.3.1  (01-01-2010)
Accepting Blocks of Forms 8453/8453-OL (IMF only) from Mainline Processing

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

  2. Form(s) 8453 are not processed at Master File but instead are processed to the Tax Return Data Base (TRBD).

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

  4. Process the CPL/ACPL for Form(s) 8453 in the same manner as the regular CPL/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. Form(s) 8453 are 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  (01-01-2010)
Form(s) 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 a transmittal document.

3.5.61.2.5  (01-01-2010)
Voided, Reinput, or Canceled Documents

  1. Documents with voided or canceled DLNs are returned to the taxpayer or SC preparer when they are re-input or reprocessed by the Function resolving the problem.

  2. 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, 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 Function.

  3. When renumbered, shelve following normal procedures.

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

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

  6. Copies of CIS reprocessed returns/documents received in the Cycle Control Unit (CCU) should be separated from other re-input/reprocessed documents.

  7. 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" .

  8. 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.

  9. Perform two sorts:

    • Documents going to Document Retention Unit (DRU) and

    • Documents requiring shipment to the FRCs/NARA.

  10. 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.

  11. Batches received in DRU identified as special attachments will be stapled to the front of the original return.

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

    • Batch the 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.

3.5.61.2.6  (01-01-2010)
Discovered Remittances

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

  2. Process remittances discovered in the Files Area as it relates to the location of the R&C Function at each Campus.

3.5.61.2.6.1  (01-01-2010)
Remittances Taken Immediately to R&C

  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 & Part 2) in a sealed envelope. Retain Form 4287 (Part 3) for your records.

    • Designate an employee to hand deliver the sealed envelope to R&C.

    • Complete Form 4287B, Courier Log for Discovered Remittances, before the sealed envelope is released to Receipt & 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 R&C are received.

    • Manager must report any discrepancies to R&C and report losses following the procedures in IRM 3.0.165.5.1, Reporting Requirements.

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

3.5.61.2.6.2  (01-01-2010)
Remittances Delayed to R&C/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 and envelope and seal.

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

    • Completed Form 4287B and deliver sealed envelope to R&C.

    • 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 remittances are sent to R&C 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.

3.5.61.2.6.3  (01-01-2010)
Remittances Delayed to R&C/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 R&C.

      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 R&C.

    • Manager must report any discrepancies to R&C 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.

3.5.61.2.6.4  (01-01-2010)
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 R&C 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 R&C.

    • Notate the assigned number from Form 4287 on Form 4287B, Column 1 and hand deliver the envelope to R&C.

    • 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 R&C.

    • 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.

3.5.61.2.6.5  (01-01-2010)
Cash/Other Items of Value/Function NOT Located in the 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 R&C regarding any cash/items on the day of discovery and subsequently determine the most expeditious, secure method for getting the items to R&C.

      Note:

      In those instances where a designated R&C 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 what 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 R&C. 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 R&C.

    • 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  (01-01-2010)
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 706-GS(D)

    • Form 709

    • Form 720-CS

    • Form 926

    • Form 941

    • Form 966

    • Form 990-BL

    • Form 1040-C

    • Form 1042

    • Form 1096

    • Form 1120-FSC

    • Form 1120-L

    • Form 1128

    • Form 2063

    • Form 2749

    • Form 2848

    • Form 3520

    • Form 5596

    • Form 5650

    • Form 5713

    • Form 8027

    • Form 8038

    • Form 8210

    • Form 8329

    • Form 8332

    • Form 8621

    • Form 8703

    • Form 8833

    • Form 8840

    • Form 8843

    • Form 8855

    • Form 8857

    • Form 8865

    • Form 8868

    • Form 8871

    • Form 8875

    • Form 8918

    • Form 8925

    • Form SS-4

    • Schedule K-1

    • Oversize Administrative Files

    • Citizenship Status Statements

    • United Mine Workers of America Benefits Claims

    • Unidentified Remittance and Excess Collection Paper Files

    • Service Center Recognition Image Processing (SCRIPS) processed Form 940/941

    • 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  (01-01-2010)
Form 56, Notice Concerning Fiduciary Relationship/Form 56-F, Notice Concerning Fiduciary Relationship of Financial Institution

  1. Form 56 is processed using Document Code 63 and Blocking Series 853.

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

  3. Retire to the Federal Records Center (FRC) 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.

3.5.61.3.2  (01-01-2010)
Form 706-GS(D) Generation Skipping Transfer Tax Return for Distribution (CSPC Only)

  1. Process returns with a tax class/document code 559 DLN.

  2. Coordinate with the Examination Function prior to the purge process.

  3. Manually purge and route returns to the Examination Classification Function at the end of the processing year.

  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.

3.5.61.3.3  (01-01-2010)
Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

  1. File Form 709 in alphabetical order.

  2. Associate each Form 709 with the prior period Forms 709 for the same donor in a single lifetime file.

  3. Prepare a donor file jacket for new filers.

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

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

  6. For retirement and destruction information, see IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 62.

3.5.61.3.4  (01-01-2010)
Form 720-CS, Carrier Summary Report)/Form 720–TO (Terminal Operator Report (CSPC Only)

  1. Form(s) 720-CS and 720-TO are monthly returns. File and retain in alphabetical order by month.

  2. File and retain in alphabetical order by month.

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

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

3.5.61.3.5  (01-01-2010)
Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation

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

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

  3. 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.

3.5.61.3.6  (01-01-2010)
Form 966, Corporation Dissolution or Liquidation

  1. Receive Form(s) 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(s) 966 in alphabetical order (based on corporation name) by tax year.

  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 seventy five (75) years after end of processing.

3.5.61.3.7  (01-01-2010)
Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons and Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4935 and Computation of Section 192 Deduction (OSPC only)

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

  2. Retire to the Federal Records center beginning January 2, 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  (01-01-2010)
Form 1040-C, U.S. Departing Alien Income Tax Return

  1. Form 1040-C is processed at the Austin Submission Processing Center.

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

  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.

3.5.61.3.9  (01-01-2010)
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons and 1042S, Foreign Person's U.S. Source Income Subject to Withholding

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

  2. File Form 1042 and 1042S as a unit when they are received attached together, unless Form(s) 1042S are numbered differently from the Form 1042. If the Form(s) 1042S 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.

3.5.61.3.10  (01-01-2010)
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(s) 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.

3.5.61.3.11  (01-01-2010)
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. Charge-out all Form(s) 1120–FSC and Form 1120-IC-DISC initially received by the File Functions and route to the Campus Examination Function.

  2. Route only after the SOI Function has completed photocopying of the returns.

  3. For retirement and destruction information, see IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 58.

3.5.61.3.12  (01-01-2010)
Annual Statements for Forms 1120-L, U.S. Life Insurance Company Tax Return and 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return

  1. Obtain the DLN of the related Forms 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 IRM 1.15.29, Records Control Schedule for Submission Processing Campus Records, Item 58.

3.5.61.3.13  (01-01-2010)
Form 1128, Application to Adopt, Change or Retain Tax Year

  1. File and maintain Form(s) 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.

3.5.61.3.14  (01-01-2010)
Form 2063, U.S. Departing Alien Income Tax Statement

  1. File Form 2063 is processed at the Austin Submission Processing Center.

  2. File Form 2063 in alphabetical order by year of receipt.

  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.

3.5.61.3.15  (01-01-2010)
Form 2749, Request for Trust Fund Recovery Penalty Assessment

  1. Form 2749 is now automated and consolidated with the receipt of all documents at the OSPC. The new program generates a separate assessment and a Form 5147 for each module.

  2. For all Files Function (other than OSPC), include multiple copies of Form 2749; one for each module listed on the form contained in the employee folder. Highlight the sequence number and the associated module on each copy.

  3. Destroy at the end of June and at the end of December those forms over six (6) months old.

3.5.61.3.16  (01-01-2010)
Form 2848, Power of Attorney and Declaration of Representative/Form 8821, Tax Information Authorization

  1. File and maintain Form(s) 2848 and 8821 by the DLN located in the upper right margin on each form.

  2. Retire to the IRS C-Site one year after year of processing.

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

  4. The first two digits of the DLN denotes the purge year of the form.

  5. Destroy after January 2 of the year following the purge year which is identified by the first two (2) digits of the SDLN on the POA or TIA.

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

  7. Form(s) 2848/8821 are processed by the Accounts Management Function at the Ogden and Memphis Campuses. Requests by international filers are processed at the Philadelphia Campus.

  8. Send revoked Power of Attorney (POA) to the Campus that processed the original Form 2848 for association.

3.5.61.3.17  (01-01-2010)
Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts and Form 3520A, Annual Information Return of Foreign Trust with a U.S. Owner

  1. Retain and file Form 3520 (1997 and prior) and Form 3520A (1999 and prior) in alphabetical order by year of receipt.

  2. If CP 223, Notice of Civil Penalty Assessment, generates for Form(s) 3520A, pull the original return and route to the Compliance Function at the Ogden Submission Processing Campus (OSPC).

  3. Route Form(s) 3520 and 3520A to OSPC in white storage boxes.

  4. Destroy seven (7) years after date of filing.

3.5.61.3.18  (01-01-2010)
Form 5596, Exempt Organizations (EO) Non-Examined Closings and Form 5599, Exempt Organizations (EO) Examined Closing Record

  1. Receive documents from the originating office attached to the back of Form 1332, Block and Selection Record, with blocks of EO returns (e.g. Forms 990, 990-PF).

  2. File and maintain in DLN order.

  3. Ensure that Form 1332 is attached to Form 5596 or 5599 when preparing the blocks of returns in the permanent retention area.

3.5.61.3.19  (01-01-2010)
Form 5650, Employee Plans (EP) Examined Closing Record and Form 5881, Employee Plans (EP) Non-Examined Closing

  1. Receive documents from the originating office attached to the back of Form 1332 or Form 813, Document Register, with blocks or originals or photocopies of EP returns (e.g. Form 5500 series).

  2. File, maintain and prepare for permanent retention in DLN order.

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

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

3.5.61.3.20  (01-01-2010)
Form 5713, International Boycott Reports (OSPC Only)

  1. File and maintain copies of Form 5713 in Taxpayer Identification Number (TIN) order at the Ogden Submission Processing Campus.

  2. Maintain for two (2) years from date of inclusion of forms in the Form 5713 Listing.

  3. Retire to the Federal Records Center one (1) year after the date of inclusion in the scheduled tri-annual listing January 2nd, July 1st and October 1st of each year.

  4. Destroy seven (7) years after the end of the processing year.

3.5.61.3.21  (01-01-2010)
Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips (CSC Only)

  1. Form 8027 is numbered as Tax Class 5, Document Code 57.

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

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

3.5.61.3.22  (01-01-2010)
Form 8038, Information Return for Tax Exempt Private Activity Bond Issues (OSPC)

  1. If received, route to the Ogden Submission Processing Center.

  2. File Form(s) 8038 in TIN (Issuer) order by year of receipt.

3.5.61.3.23  (01-01-2010)
Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds

  1. Form(s) 8038-CP are processed at the Odgen Submission Processing Center.

  2. File Form(s) 8038-CP in TIN (Issuer) order by year of receipt.

3.5.61.3.24  (01-01-2010)
Form 8210, Self- Assessed Penalties Return

  1. Receive Form(s) 8210 in two (2) different ways:

    1. With remittance - Receipt of DLN from ISRP.

    2. Without remittance - Processed in the Accounts Management Function.

  2. Due to the different numbering methods, these forms are filed in different areas of the Files Function as this is important when these forms are ready for retirement.


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