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Part 3. Submission Processing

Chapter 10. Campus Mail and Work Control

Section 72. Receiving, Extracting, and Sorting (Cont. 2)

3.10.72  Receiving, Extracting, and Sorting (Cont. 2)

3.10.72.13 
BMF Minor Form Sort Categories

3.10.72.13.18  (01-01-2010)
Form 1042-T with Form 1042-S – Foreign Person's U.S. Source Income Subject to Withholding (OSPC Only)

  1. The parent Form 1042-T must not be separated from the Forms 1042-S.

  2. Form 1042-T and associated Forms 1042-S do not need Statute clearance.

  3. If received with Form 1042, do not detach. Sort as a Form 1042.

  4. Sort Current Year and Prior Year.

  5. Stamp the Received Date on each Form 1042-T and each Form 1042-S.

  6. If the Form 1042-S is received without a Form 1042-T, sort as a Form 1042-T.

  7. The Form 1042-T is the transmittal for Forms 1042-S. Send Form 1042-T with, or without Forms 1042-S to International Batching.

3.10.72.13.19  (01-01-2010)
Form 1065 and Form 1065B – U.S. Return of Partnership Income

  1. Current timely filed calendar year (current processing year minus 1)

  2. Prior Year (Current processing year minus 2 or more)

  3. Current fiscal and delinquent current calendar year (Current processing year minus 1)

  4. Future Year (Current processing year)

  5. OSPC Only -"Publicly Traded Partnership" , "Notice 98-3" , or " IRC Section 7704(g)(3)" notated on Form 1065 Only

3.10.72.13.20  (01-01-2010)
Form 1120, Form 1120-A, Form 1120-C (OSPC), Form 1120-F (OSPC), Form 1120-FSC (OSPC), Form 1120-H, Form 1120-L, Form 1120-ND, Form 1120-PC (OSPC), Form 1120-REIT, Form 1120-RIC, and Form 1120-SF – U.S. Corporation Income Tax Returns

  1. Examine boxes on the left of the entity portion of the Form 1120.

  2. If no box checked or if only box 4 is checked, sort as "Regular" .

  3. If box 1 is checked sort as "Consolidated" .

  4. If box 2 or 3 is checked sort as "Special" . See Figure 3.10.72-14 for the various sorts.

    Figure 3.10.72-14

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

  5. BMF forms with any amount listed on the overpayment line must be sorted as "Refund" returns. This applies to returns that have elected to have overpayment applied to next return (Credit Elect).

  6. In the non-remittance category, sort Form 1120, Form 1120-A, Form 1120-C (OSPC), Form 1120-F (OSPC), Form 1120-FSC (OSPC), Form 1120-H, Form 1120-L, Form 1120-ND, Form 1120-PC (OSPC), Form 1120-REIT and Form 1120-SF refunds from other returns.

  7. Sort timely filed, calendar year Form 1120 returns (this also includes Form 1120 and Form 1120S filed in September and Form 1120-C returns filed in March as a result of an extension) separately from prior year and fiscal year returns.

  8. Sort Form 1120-A with Form 1120; if Tax Year Ending (TYE) is 200911 and prior, sort as a Form 1120 Prior Year (PY); if Tax Year Ending (TYE) is 200912, sort as a Current Year Form 1120.

  9. For Form 1120-F and Form 1120-FSC (OSPC only), perform the following additional sort:

    IF: THEN:
    If Section II, page 3 indicates any money amount Sort as "Effectively Connected Income" (EC).
    All others Sort as "Non Effectively Connected Income" (NEC).

  10. Any obsolete Form 990-C received will be sorted with Form 1120-C returns.

3.10.72.13.21  (01-01-2010)
Form 1120-POL – U.S. Income Tax Return for Certain Political Organizations (OSPC Only)

  1. Calendar year returns are due March 15th. Fiscal Year returns are due 2 1/2 months after the tax period ending date.

  2. Sort non-remit into refund versus non refund.

  3. Sort box for section 501 (c) checked.

  4. Sort box for section 501 (c) not checked.

3.10.72.13.22  (01-01-2010)
Form 1120S – U.S. Income Tax Return for an S Corporation

  1. Sort Current timely filed calendar year (current processing year minus 1).

  2. Sort Prior Year (Current processing year minus 2 or more).

  3. Sort Current fiscal and delinquent current calendar year (Current processing year minus 1).

  4. Sort Future Years (Current processing year).

3.10.72.13.23  (01-01-2010)
Forms 1120X – Amended U.S. Corporation Income Tax Return

  1. Keep multiple Form 1120X returns and attachments from one taxpayer together.

  2. "Expedite" all Form 1120X returns to Accounts Management.

3.10.72.13.24  (01-01-2010)
Forms 2290, Form /2290EZ, Form 2290SP, and Form 2290FR – Heavy Highway Vehicle Use Tax Return (CSPC Only)

  1. Form 2290 (other than lockbox) will be treated as imperfect. Do not detach the voucher.

  2. All Form 2290 returns received with a payment will be routed to Remittance Perfection.

  3. All Form 2290EZ returns will be batched with Form 2290 returns and routed to Code and Edit for conversion.

  4. Date stamp all Form 2290 returns. Code and Edit is required to date stamp Schedule 1.

3.10.72.13.25  (01-01-2010)
Form 4720 – Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC (OSPC Only)

  1. Calendar year returns are due April 15th. Fiscal year returns are due 3 1/2 months after the tax period ending date.

  2. Sort "Request for Abatement" or refund returns separately.

3.10.72.13.26  (01-01-2010)
Form 5227 – Split-Interest Trust Information Return (OSPC Only)

  1. Form 5227 is a calendar year return due April 15th.

  2. Sort non-remit forms into refund versus no refund.

3.10.72.13.27  (01-01-2010)
Form 5452 – Corporate Report of Non-Dividend Distributions

  1. Form 5452 (Corporate Report of Non-Dividend Distributions) returns should be attached to a Form 1120 series return. Do not separate, if attached. If "loose" , sort with Form 1120 returns.

  2. Do not forward these to Headquarters.

3.10.72.13.28  (01-01-2010)
Form 5500-EZ or Form 5500 Related Documents – Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan (OSPC Only)

  1. Sort non-remit forms into refund versus no refund.

  2. Pre-screen all non-remit Form 5500-EZ returns marked " Amended" , "Revised" , or "Corrected " and route to EP Accounts Management.

  3. Follow the procedures in the table below if you receive mail from National Computing Systems (NCS), EFAST Processing Center. It can be Identified by the NCS Government Transmittal Sheet or NCS Remittance Chain of Custody Form.

    If: Then Route:
    Transmittal contains remittances and all related documents All to Deposit Activity, Stop 6053
    Transmittal contains no remittances To Quality Review, Stop 6055

  4. Form 5500 and Form 5500-SF returns must be filed electronically. If any paper copies received, return to the filer with a note that the return must be filed electronically.

3.10.72.13.29  (01-01-2010)
Form 5578 – Annual Certificate of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax (OSPC Only)

  1. Calendar returns are due May 15th. Fiscal year returns are due 4 1/2 months after the tax period ending date.

  2. Sort non-remit forms into refund versus no refund.

3.10.72.13.30  (01-01-2010)
Form 7004 – Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns and Other BMF Extensions (Form 4768, Form 5558, Form 8868, and Form 8892)

  1. If an Extension form is attached to the front of a return, move it to the back.

  2. Always date stamp extension forms and attach the envelope.

    Note:

    Use a Dual Date stamp (or Postmark Date and Received Date stamp) to stamp both the Received Date and the envelope Postmark Date on all Extension forms when multiple forms are received on one envelope. If a single form is in an envelope, always attach the envelope and stamp the Received Date.

  3. Sort the Extension Form 7004 based on the code entered on Line 1, 1a, or 1b. Any Code "15" for Form 1120-F should be processed by OSPC. Sort these separately from the other Tax Class 3 forms, since they will be numbered with a FLC 60. See the table below for the sorts:

    If the Code in Part I (Line 1a) or Part II (Line 1b) is: Then sort as follows by the DLN Tax Class:
    05 – 07, 09, 10, or 34 2
    01, 02, or 04 5
    08, 27, or 31 1
    11-14, 16-26, or No Code entered on Line 1a or Line 1b 3
    15 3 (OSPC, sort as Foreign)
    28, 29, 30, 32, or 33 CSPC - NMF

  4. Form 2758, Form 8736, and Form 8800 are obsolete, but sort with Form 7004.

  5. Form 4768 filed for Form 706 series is worked in CSPC.

  6. Form 5558 is worked in OSPC. Sort into two sorts. When attached to a Form 5500-EZ or Form 5330, leave attached to the back.

    1. Part II has an entry and Part III is blank, hyphen, or zero, or unable to determine

    2. Part II is blank and Part III has entries

  7. Form 8868 is worked by OSPC, unless the box for Form 990-BL is checked. These are worked by CSPC.

    1. If remit is attached, route to Deposit.

    2. If no remit, route to Accounts Management.

    3. If correspondence received Requesting extension of Time to File and Time to Pay from an Exempt Organization, route to CSCO.

  8. Form 8892 is worked by CSPC.

  9. If an extension Form 5558, Form 7004, or Form 8868 is received with a Denial form/letter attached, refer to instructions below.

3.10.72.13.30.1  (01-01-2010)
Denial Letters – Extensions

  1. If an extension Form 5558, Form 7004, or Form 8868 is received with a Denial form/letter attached, do not batch. Route as Correspondence to Code & Edit for processing.

  2. If there is a list of taxpayer's names who were denied an extension and the Denial form/letter is attached, route Correspondence to Code & Edit. Do not batch.

  3. Most of these Denial Letters are the result of bulk mailings of Form 7004 (or other forms) and Extraction failed to use either the Dual Date stamp, or stamp all documents with the Postmark and Received Date stamps.

    Note:

    It is critical to date stamp all bulk filings with either a Dual Date stamp, or a Postmark and Received Date stamp. This instruction applies to all returns, including extensions, when a date stamp is required.

3.10.72.13.31  (01-01-2010)
Form 8038, Form 8038-B, Form 8038-G, Form 8038-GC, Form 8038-T, and Form 8038-TC – Information Returns for Tax-Exempt Private Activity Bond Issues (OSPC Only)

  1. Sort ones with "Amended Return" box checked (in upper right corner) and route to EO Accounts, M/S 6710. This includes Form 8038, Form 8038-G, Form 8038-GC, Form 8038-B, Form 8038-TC, and Form 8038-T.

  2. Sort the Domestic, International, and U.S. Possession separately.

3.10.72.13.32  (01-01-2010)
Form 8038-CP - Return for Credit Payments to Issuers of Qualified Bonds (OSPC Only)

  1. Sort ones with "Amended Return" box checked (in upper right corner) and expedite routing to EO Accounts Management, M/S 6710.

  2. Sort the Domestic, International, and U.S. Possession separately.

  3. Sort separately any with missing EIN to be routed to Entity.

  4. Expedite all to Batching.

3.10.72.13.33  (01-01-2010)
Forms 8453-B, Form 8453-C, Form 8453-EO, Form 8453-EX, Form 8453-I, Form 8453-PE, Form 8453-S, and Form 8453X – Declaration for an IRS e-file Return (OSPC Only)

  1. Form 8453-X should be routed to Entity (M/S 6273)

  2. ALL Others should be routed to MeF (e-Help Desk, M/S 1056)

  3. If attached to a tax return, move to the back and sort appropriately.

3.10.72.13.34  (01-01-2010)
Form 8609 and Form 8610 – Low-Income Housing Credit Allocation and Certification and Annual Low-Income Housing Credit Agencies Report

  1. When Form 8609 is received handle as follows:

    If Form 8609 is: Then:
    Attached to a tax return Do not detach.
    Loose and both Part I and Part II are signed. Accounts Management
    All others Forward to PAMC (Philadelphia).

  2. When Form 8610 and Form 8609 (or only Form 8610) are received, handle as follows:

    If: Then:
    Form 8610 with Form 8609 and other documents received Route to Code & Edit
    Form 8609 (no Form 8610) and other documents received Route to Low Income Housing Unit in PAMC.
    Form 8610 only Forward to PAMC.

3.10.72.13.35  (01-01-2010)
Forms 8804, Form 8805, and Form 8813 (Partnership Withholding Returns) – Annual Return for Partnership Withholding Tax (Section 1446)/Foreign Partner's Information Statement of Section 1446 Withholding Tax/Partnership Withholding Tax Payment Voucher (Section 1446) (OSPC Only)

  1. Form 8804, Partnership Tax return, is received annually (calendar or fiscal years) with Form 8805 information documents attached. DO NOT SEPARATE. See IRM 3.8.45 for remittance processing of Form 8804.

  2. Form 8805 is filed with Form 8804. DO NOT SEPARATE. Form 8805 does not require a separate received date stamp if attached to Form 8804. Forms 8805 are detached from Form 8804 by Code & Edit and forwarded to Numbering.

  3. Sort non-remit Form 8804 returns into refund versus no refund.

  4. Form 8804 for tax periods 200612 and prior must be first routed to Statute Unit, then transshipped to CSPC for NMF processing if Statute "Clears" it.

3.10.72.13.36  (01-01-2010)
Form 8813 (Partnership Withholding Tax Payment) (OSPC Only)

  1. Form 8813 is a payment posting voucher. Route to Deposit Activity if remittance is attached.

  2. Mail non-remittance Form 8813 with attachments to PAMC Exam DP S-607.

  3. Form 8813 without remittance or attachments may be destroyed.

3.10.72.13.37  (01-01-2010)
CP 249A, CP 249B, CP 249C, CP 259A, CP 259B, CP 259C, CP 259D, CP 259E, CP 259F, CP 259G, CP 403, CP 406, and CP 425 through CP 430 (TE/GE) (OSPC Only)

  1. CP 249A, CP 249B, CP 249C, CP 259A, CP 259B, CP 259C, CP 259D, CP 259E, CP 259F, CP 259G, CP 403, CP 406, and CP 425 through CP 430 should be transshipped to OSPC.

  2. Notice or Correspondence attached to a Form 5500 series return.

    1. A CP 403 or CP 406 Notice attached to a Form 5500 series return will be left attached and routed to OSPC EP Entity.

    2. Any other notice or correspondence attached to Form 5500 series return will be left attached and routed to OAMC EP Accounts.

3.10.72.14  (01-01-2010)
NMF Minor Form Sort Categories (CSPC Only)

  1. Sort NMF forms as follows:

    1. Excise

    2. RSC 293

  2. Within each type of return sort as follows:

    1. Tax due or refund

    2. Others

  3. Refer to Exhibit 3.10.72-8 for NMF Sorting instructions.

3.10.72.15  (01-01-2009)
Miscellaneous Receipt and Control Procedures

  1. This section contains procedures for Second Sort and routing of miscellaneous documents.

3.10.72.15.1  (01-01-2010)
Loose Documents Received from Files Function

  1. The Files function is no longer contracted to a private company. You should no longer receive any documents FROM Files. There are certain CP notices ("transcripts" ) that are generated in your local MITS function and they should be routed to Files for processing. If they are delivered to Receipt & Control, instead of being routed directly from MITS to Files, then route them to Files. (e.g. CP 36 series)

3.10.72.15.2  (01-01-2010)
Loose Schedules, Forms, and e-file Documents

  1. When "loose" Schedules or Forms are discovered, attempt to find the related document.

  2. If a Form 8879, IRS e-file Signature Authorization is received "loose" , return it to the taxpayer. If it is clearly marked "Copy" or "Duplicate " , it can be destroyed as Classified Waste.

  3. If any of the Form 8453 series, Declaration for an e-file return (BMF Forms) is received, route it to the e-Help Desk in Ogden.

3.10.72.15.3  (01-01-2010)
Form 656 Offer In Compromise

  1. Form 656 and any remittance/attachments should be mailed to either Brookhaven (NY) or Memphis Campus, based on the State where the taxpayer resides using the chart shown below. Prepare a Form 3210 and send daily by traceable overnight mail, following PII instructions. List the taxpayer's name control (first 4 letters of the last name), last 4 digits of the TIN, and the remittance amount for each Form 656 received.

    Exception:

    For Offers that have been accepted by IRS, taxpayers and Area Offices are instructed to mail those payments to P.O. Box 24015, Fresno, CA 93779. These payments should not be transshipped to Memphis or Brookhaven. Route them to Manual Deposit in Fresno.

  2. All mail received with the following P.O. Box addresses must be opened in extracting prior to forwarding to one of the following addresses.

    • IRS
      1040 Waverly Ave. Stop 680
      Holtsville, New York 11742

    • IRS
      5333 Getwell Rd. Stop 880
      Memphis, TN 38118

  3. The Memphis Campus is MSC; the Brookhaven Campus is BSC, located in Holtsville, NY.

    • If TP Resides In: Mail to:   If TP Resides In: Mail to:
      Alabama - AL MSC   Montana - MT MSC
      Alaska - AK MSC   Nebraska - NE BSC
      Arizona - AZ MSC   Nevada - NV MSC
      Arkansas - AR BSC   New Hampshire - NH BSC
      California - CA MSC   New Jersey - NJ BSC
      Colorado - CO MSC   New Mexico - NM MSC
      Connecticut - CT BSC   New York - NY BSC
      Delaware - DE BSC   North Carolina - NC BSC
      District of Columbia - DC BSC   North Dakota - ND BSC
      Florida - FL BSC   Ohio - OH BSC
      Georgia - GA BSC   Oklahoma - OK BSC
      Hawaii - HI MSC   Oregon - OR MSC
      Idaho- ID MSC   Pennsylvania - PA BSC
      Illinois - IL BSC   Puerto Rico - PR BSC
      Indiana - IN BSC   Rhode Island -RI BSC
      Iowa - IA BSC   South Carolina - SC BSC
      Kansas - KS BSC   South Dakota - SD BSC
      Kentucky - KY MSC   Tennessee -TN MSC
      Louisiana - LA MSC   Texas - TX MSC
      Maine - ME BSC   Utah -UT MSC
      Maryland - MD BSC   Vermont - VT BSC
      Massachusetts - MA BSC   Virginia - VA BSC
      Michigan - MI BSC   Washington - WA MSC
      Minnesota - MN BSC   West Virginia - WV BSC
      Missouri - MO BSC   Wisconsin - WI MSC
      Mississippi - MS MSC   Wyoming - WY MSC

3.10.72.15.4  (01-01-2010)
Form 2848 and Form 8821 - Power of Attorney Routing (Memphis, Ogden, or Philadelphia)

  1. The processing of all third party authorization requests submitted on Forms 2848 and/or 8821 are centralized and must be transshipped to one of the three sites, based on the filer's state:

    • Ogden

    • Memphis

    • Philadelphia (International)

  2. Find the Taxpayer's State in the entity section of the Form 2848 or Form 8821 and use the chart below to determine correct routing. International and U.S. Possession addresses will be routed to Philadelphia.

    If taxpayer resides in: Mail to:   If taxpayer resides in: Mail to:
    Alabama (AL) MAMC   Nebraska (NE) OAMC
    Alaska (AK) OAMC   Nevada (NV) OAMC
    Arizona (AZ) OAMC   New Hampshire (NH) MAMC
    Arkansas (AR) MAMC   New Jersey (NJ) MAMC
    California (CA) OAMC   New Mexico (NM) OAMC
    Colorado (CO) OAMC   New York (NY) MAMC
    Connecticut (CT) MAMC   North Carolina (NC) MAMC
    Delaware (DE) MAMC   North Dakota (ND) OAMC
    Florida (FL) MAMC   Ohio (OH) MAMC
    Georgia (GA) MAMC   Oklahoma (OK) OAMC
    Hawaii (HI) OAMC   Oregon (OR) OAMC
    Idaho (ID) OAMC   Pennsylvania (PA) MAMC
    Illinois (IL) MAMC   Rhode Island (RI) MAMC
    Indiana (IN) MAMC   South Carolina (SC) MAMC
    Iowa (IA) OAMC   South Dakota (SD) OAMC
    Kansas (KS) OAMC   Tennessee (TN) MAMC
    Kentucky (KY) MAMC   Texas (TX) OAMC
    Louisiana (LA) MAMC   Utah (UT) OAMC
    Maine (ME) MAMC   Vermont (VT) MAMC
    Maryland (MD) MAMC   Virginia (VA) MAMC
    Massachusetts (MA) MAMC   Washington (WA) OAMC
    Michigan (MI) MAMC   Washington D.C. (DC) MAMC
    Minnesota (MN) OAMC   West Virginia (WV) MAMC
    Mississippi (MS) MAMC   Wisconsin (WI) OAMC
    Missouri (MO) OAMC   Wyoming (WY) OAMC
    Montana (MT) OAMC      

  3. Forms will be transshipped on a daily basis via overnight traceable mail to the appropriate campus using the following addresses.

    If the Site is: Mail to this address:
    MAMC IRS
    Dept . 2
    5333 Getwell Rd.
    Memphis, TN 37501
    OAMC IRS
    Dept. 2
    1160 West 1200 South
    Ogden, UT 84201
    PAMC (for International Only) IRS
    Operations 1 Dept 4
    11601 Roosevelt Blvd. SW 311
    Philadelphia, PA 19154

3.10.72.15.5  (01-01-2010)
Special Handling of Collection Forms – Form 9465, Form 433 Series, Written Installment Agreement Requests, and Form 2159, Payroll Deduction Agreement

  1. Taxpayers may obtain permission to pay a tax liability in installments by filing a Form 9465, one of the Form 433 series, or simply attaching a statement requesting it. Taxpayers can also request Payroll Deduction to satisfy their tax liability by filing Form 2159. Route any of these forms, or any correspondence that indicates a "Request for Installment Agreement" , "Can't Pay" , "Won't Pay" , or "Want to Pay on Time" to CSCO.

  2. Non-Remit: Form 9465/Form 433 series/Written Request for Installment Agreement attached to a Tax Return

    1. Detach the return and route to Batching.

    2. Route the Form 9465/Form 433 Series/Written Request for Installment Agreement (including any VOIDED check) to CSCO.

  3. With Remit: Form 9465/433/Written Request with a Remit, or attached to a Tax Return – If there is a Form 9465/Form 433 Series/Written Request for Installment with a Remit attached to a Tax Return, route the remit with the Source Document to Deposit.

    1. If the Tax Period on the Agreement is the same Tax Period as the Return, detach the Installment Agreement and route to CSCO. Route the remit and return to Deposit.

    2. If the Tax Period on the Agreement is not the same Tax Period as the Return, look for a Tax Period on the check and route the check with the matching document to Deposit. Route the other document to the appropriate function. If no Tax Period indicated on the check, route it with the Return to Payment Perfection.

    3. If the Tax Period is blank on the Installment Agreement, detach and route Agreement to CSCO. Leave the check with the return and route to Deposit.

  4. If there is no Tax Return and the remit is attached to an Agreement (Form 9465 or Form 433 Series or a Written Statement Requesting an Installment Agreement), route the Agreement (the Source Document) and the remit to Deposit as "Perfect" if the Name, TIN, and Tax Period are present on either the check or Form; otherwise, route to Payment Perfection as "Imperfect" .

3.10.72.15.6  (01-01-2010)
Form W-4 Procedures

  1. Employers are no longer required to submit "questionable" Forms W-4 unless the IRS requests them in writing.

  2. If any Form W-4 is received, use the following table:

    If: And: Then:
    Form W-4 is attached to Form 3210 Tax return (Form 940/Form 941) is not present Route to: Withholding Compliance
    PO Box 9047 Stop 837
    Andover, MA 01810-0947
    Form W-4 is attached to a tax return   Move the Form W-4 to the back and route the tax return.
    Form W-4 (loose) No Form 3210 or tax return is present Destroy as classified waste.
    Form W-4 with correspondence Correspondence is addressing information on the Form W-4 Destroy as classified waste, ONLY if no question and TP is not expecting a response (i.e. FYI only).
    Form W-4 with correspondence Correspondence is requesting an action Route to Accounts Management.

3.10.72.15.7  (01-01-2010)
International Back-End Transshipments to Philadelphia Accounts Management Campus (PAMC)

  1. Remittance received with international and possession returns will be deposited where received.

  2. IMF International returns will be processed at AUSPC. BMF International returns will be processed at OSPC.

  3. Route the following type of IMF International correspondence and/or amended returns/Form 1040X (back-end work) to Philadelphia Accounts Management (PAMC), Drop Point 441.

    1. Taxpayers Copy of amended Form 1040NR, Form 1040NR-EZ, Dual Status, Form 2555, Form 1116, Form 1040PR, Form 1040SS, Form 8233, Form 8833, Form 8840, Form 8689 and notices with DLNs 98, 66, 20 and 21.

    2. Form 1042, foreign withholding statements for individual taxpayers either loose or with taxpayer correspondence.

    3. Correspondence or Amended returns for changes due to "tax treaty" .

    4. Correspondence relating to Form 1040PR or Form 1040SS and/or other international issues.

    5. Loose Schedule H for US Possessions.

    6. Form 843 Excess FICA claims for US Possession address.

    7. Form 1040X Carryback for Foreign Tax Credit.

    8. Form 4442 for international issues, tax treaty, self employment tax for US Possession taxpayers, etc.

  4. Route the following type of BMF International correspondence and/or amended returns (back end work) to Philadelphia Accounts Management (PAMC), Drop Point 441.

    1. Amended Form 940 PR, Form 940 SS, Form 941C with Form 941SS, or Form 944SS box marked.

    2. Amended Form 1042 NR Fiduciary.

    3. Amended Form 1042 series.

    4. Amended Forms 1120-F and 1120-FSC or Form 1120X with a Foreign Address.

    5. Form 8891 "loose" , or inquiries.

    6. Form 843 Visa Claims or Foreign Address.

3.10.72.16  (01-01-2010)
IDRS, IRWeb, Internet Explorer, or Outlook Research

  1. Since Receipt and Control clerks do not have any IDRS terminals, nor specialized training, they do not perform IDRS research. For example, if a document needs to be routed to Files (requires a DLN), the Originator who routed it to Receipt & Control in error will have to look up the DLN and prepare the Transmittal for the Files function. Attach a Form 4227 or a Buck Slip, write "Needs 9856/10054" (Transmittal to Files), and return it to the Originator.

  2. Procedures for IDRS Research for Payment Perfection are found in IRM 3.8.45.4.20.

  3. If you need research on Outlook, Discovery Directory, SERP, or any other web sites, follow your local procedure for the function or person who has access and will research for you.

Exhibit 3.10.72-1  (01-01-2010)
Routing Guide/Local Maildex

Use this in addition to your Local Maildex to route the most common forms. Prior to transshipping documents, process the remittance.

DOCUMENT/FORM ROUTE TO: ADDRESS OR MAIL STOP #
CT-1 & CT-2 CSPC  
CT-1 X Accounts Management  
Form 11C CSPC-send daily "Express" mail with 3210 listing EIN's.  
56 Entity  
56-F AUSPC Stop 1005
433 Series (A, B, D, F, G) CSCO, -ANSPC, ATSPC, KCSPC  
637 CSPC Stop 5701-G
656 (Offer in Compromise) COIC
See IRM 3.10.72.15.3 for where to route, if no Remit 		 
668 (no remit) ACS Support - CSPC, FSPC, or KCSPC  
673 Return to Filer with a Quick Note stating, "Form 673 should be filed with your Employer, not the I.R.S. Please forward to your employer." Clerical Function to prepare note and envelope. Keep envelope and use Return Address, since no address on the Form.
706CE CSPC Compliance  
706GS (D) CSPC  
712 CSPC  
720 CSPC-send daily "Express" mail with 3210 listing EIN's.  
720X CSPC-Accounts Management Branch  
730 CSPC-send daily "Express" mail with 3210 listing EIN'S.  
843 "Expedite " to Accounts Management - ICT/CIS  
843
Foreign Address or VISA Claims 		PAMC  
870P Exam  
885E Accounts Management  
900 ACS Support  
911 Taxpayer Advocate (TAS)  
921    
926 OSPC  
940/940EZ CSPC & OSPC  
940/940EZ with address correction on tax package Destination determined by local management for preparation of new mailing label and re-mailing E-135 envelope with Notice 426. Do not destroy original envelope.  
940 Amended Accounts Management  
940B - All
940C - Only No Remit or No Correspondence 		FUTA Unit by State:
CSPC - Stop 815G
AK, CA, HI, ID, IL, IN, IA, KY, MN, MT, NE , NV, ND, OH, OR, SD, WA, WY
Memphis - Stop 812
AL, AR, AZ, CO, FL, GA, KS, LA, MO, MS, NM, OK, TN, TX, UT
Philadelphia - Stop N-849
CT, DC, DE, MA, MD, ME, MI, NH, NJ, NY, NC, PA, PR, RI SC, VI, VT, VA, WI, WV, International 		 
940 PR/SS OSPC  
940 PR/SS Amended PAMC  
941 CSPC & OSPC  
941 Amended Accounts Management  
941C (Loose) Accounts Management  
941C with return(s) attached CSPC or OSPC  
941C with 941 PR/SS box checked PAMC  
941-M Route to site listed on the Pre-addressed envelope (if mailed to CSPC & OSPC - route to Code & Edit, but do not Batch)  
941 PR/SS OSPC  
941-PR X Accounts Management  
941X (loose) Accounts Management  
941X with return(s) attached CSPC or OSPC  
943 CSPC & OSPC  
943 package with address correction on tax package Destination determined by local management for preparation of new mailing label and re-mailing E-1 35 envelope with Notice 426. Do not destroy original envelope.  
943A Accounts Management  
943-PR X Accounts Management  
944 CSPC & OSPC  
944-X Accounts Management  
944PR OSCP MS 4091
944-PR X Accounts Management  
944(SP) CSPC & OSPC  
944(SP) X Accounts Management  
944SS OSPC MS 4091
945 CSPC & OSPC  
945-X Accounts Management  
952 OSPC  
966 Entity  
966 (Filed Pursuant to Notice 97-4) Entity  
976 CSPC or OSPC  
982 Accounts Management  
990/990EZ OSPC  
990BL CSPC NMF Unit  
990-N "Amended" OAMC M/S 6270
990-T/990 PF OSPC  
1000 OSPC Exam  
1001 PAMC-Accounts Management  
1023 CSPC  
1024 CSPC  
1028 CSPC  
1040 (Marked "ASFR" in the top left margin, or Cover Letter 2566 or 3219 attached ASFR – Austin, Brookhaven, or Fresno (route to Return Address on Cover Letter or to campus in your time zone). Do NOT detach Form 1040.  
1040/A/EZ/NR Returns with Foreign or U.S. Possession Address AUSPC  
1040 with 2555/2555-EZ AUSPC  
1040 with 8891 AUSPC  
1040 series marked "KIA" KCSPC - Expedite transshipping
KCSPC Only - Pull out for AM KITA Coordinator 		ATTN: KITA Coordinator for AM
1040C AUSPC Files  
1040ES Non-Remit Destroy  
1040ES with correspondence attached Accounts Management  
1040ES with a Name Change indication Entity  
1040 EZ-T IMF SP Campus - Batch as a (PY) EZ  
1040NR AUSPC  
1040NR-EZ AUSPC  
1040X 1040X Unit - IMF Campus  
1040X Marked "Disaster" , "Hurricane" , "Storm" , Flood, FEMA, etc. 1040X Unit - Sort for a 6-day Expedite BBTS cycle  
1040X marked "KITA" or "KIA" KCSPC - Expedite transshipping
KCSPC Only - Pull out for AM KITA Coordinator 		ATTN: KITA Coordinator for AM
1040X Part II (Page 2) box is checked indicating Net Loss Carryback, or box is not attached, but Form 1045 Schedule A-NOL or Schedule B-NOL Carryover is attached Pull out and Expedite routing to ICT/CIS. Do not sort with other Forms 1040X.  
1041 CSPC & OSPC  
1041 with 1040-NR Attached OAMC-Accounts Management  
1041A OSPC  
1041N OSPC  
1041QFT CSPC  
1041T Accounts Management  
1042 OSPC MS 4091
1042 Amended PAMC  
1042 NR
Individual 		AUSPC  
1042 NR
Estate and Gift box checked 		CSPC  
1042 NR
Amended 		PAMC  
1042S OSPC MS 4091
1042T OSPC MS 4091
1045 Expedite to ICT/CIS. If a Form 1040 or Form 1041 or Election Statement indicating, "Filed pursuant to section 301.9100-2" is attached, bring Form 1045 to front and keep package together.  
1065 CSPC & OSPC  
1065B OSPC  
1065 (Publicly Traded Partnership) OSPC  
1066 OSPC  
1099 (Copy B only) Accounts Management  
1120 CSPC & OSPC  
1120-C, 1120-F, 1120-FSC, 1120-PC, 1120-POL OSPC  
1120-H, 1120-L, 1120-ND, 1120-REIT, 1120-RIC, 1120-S, 1120-SF CSPC & OSPC  
1120 X Expedite ALL to Accounts Management – ICT/CIS  
1120-F or 1120-FSC Amended PAMC  
1122 Accounts Management  
1127 (except "Form 709" shown in Part I) Technical Services Advisory Group Office (based on location of the Taxpayer-including International)
Attn: Advisory Group Manager 		See Ex. 3.10.72-10 for complete Mailing Address
1127
("Form 709" shown in Part I) 		CSPC  
1128 Entity  
1138 Accounts Management - BMF Carryback Unit CSPC or OSPC
PAMC (International)
1138 with 7004 CSPC or OSPC
Keep 7004 on top and batch as a 7004 		 
1139 Expedite to ICT/CIS. If Page 1 and 2 of form 1120, Form 8271, Schedule D, Form 3800, Form 8302, or statements are attached, bring Form 1139 to front and keep package together.  
1310 Accounts Management  
2032 OSPC Entity  
2050 OSPC EO Entity M/S 6273
2063 AUSPC Files  
2119 Accounts Management  
2159 CSCO  
2290 & 2290SP (including Canadian & Mexican truckers) CSPC  
2350 AUSPC  
2350 with Attachments AUSPC Code & Edit  
2439 Copy C & D Destroy  
2439 Copy A and/or B Accounts Management  
2553 Entity  
2674 CSCO  
2678 Entity  
2688 Sort with Forms 4868 (IMF Campus)  
2848 (Ogden/Memphis) See IRM 3.10.72.15.8 for addresses.  
3177 CSCO  
3213CG Without Payment Accounts Management  
3449 COIC (Brookhaven)
P.O. Box 9007
Holtsville, NY 11742-9007

COIC (Memphis)
P.O. Box 30803
Memphis, TN 38130-0803 		 
3465 Accounts Management  
3491 OSPC Penalty Function  
3520
(1998 and subsequent) 		OSPC Batching  
3520
(1997 and Prior) 		OSPC - Do not batch. Route to Cycle Control with a Transmittal indicating "ALPHA" . M/S 6725
3520 Amended PAMC N-372
3520A
(2000 and subsequent) 		OSPC -Sort Original and Amended together  
3520A
(1999 and Prior) 		OSPC - Do not batch. Route to Cycle Control with a Transmittal indicating "ALPHA" . M/S 6725
3811 ACS Support  
3870 PAMC  
3911 Refund Inquiry Function - Sort IMF/BMF using Line 7 info and transship to appropriate campus of where they should have filed their tax return  
4029 PAMC Accounts Management  
4149 Entity  
4159 Accounts Management  
4180 CSCO  
4219 CSCO  
4224 Austin Accounts Management  
4361 PAMC Accounts Management  
4442 Use Line 4 and/or Line 5 to route to correct person/function  
4466 CSPC or OSPC Accounting – Expedite  
4506/4506-T RAIVS Unit– "Expedite" Daily  
4506-A OSPC - RAIVS  
4563 AUSPC  
4598 Accounts Management  
4666A Accounts Management  
4720 OSPC  
4759 CSPC - NMF  
4768 CSPC Code & Edit  
4810 SC Exam Classification  
4868
- January 1 - April 22
No Attachment 		ISRP  
4868
January 1 - December 31
With Attachment 		Code & Edit  
4868 (Foreign Address or U.S. Possession), or
Box 8 is checked, or
Listing of Foreign Taxpayers, and
only if requesting an Extension of more than the normal 6 months		 AUSPC  
4868
April 23 - December 31 		Code & Edit  
4876A CSPC  
4977 FTD Penalty Unit  
5074 AUSPC  
5213 Planning & Special Programs (PSP) SB/SE See Exhibit 9 for the Mailing Address for Technical Service Exam.
5227 OSPC  
5300 CSPC  
5307 CSPC  
5309 (leave attached to Form 5300) CSPC  
5310/5310-A CSPC  
5329 Accounts Management  
5330 OSPC  
5388 Exam  
5452 Accounts Management  
5466B Batching  
5471 CSPC SOI PIN  
5472 CSPC SOI PIN  
5500-EZ OSPC  
5500/5500-SF (Plan Year 2010 and subsequent) Return to filer-must be filed electronically.  
Form 5500 (Plan Year 2009 and Prior) OAMC EP Accounts M/S 6270
5511 Refund Inquiry Function  
5558
- with or without Attachment 		OSPC Code & Edit  
5564 A/5564 (SP) Exam  
5578 OSPC  
5712 OSPC MS 4091
5713 OSPC MS 6112
5735 OSPC  
5768 OSPC  
5792 CSCO  
6069 CSPC - NMF Unit  
6118 Expedite to Accounts Management  
6088 CSPC  
6166 PAMC Accounts Management  
6252 Accounts Management  
6335 Accounts Management  
6401 IMF Code and Edit (Do not batch.)  
6406 CSPC  
6458 AUSPC  
6497 OSPC Exam Classification M/S 4140
6513 BMF Code and Edit (Do not batch.)  
6559/6559A CAWR Unit by State:
CSPC - Stop 815G
AK, CA, HI, ID, IL, IN, IA, KY, MN, MT, NE , NV, ND, OH, OR, SD, WA, WY
Memphis - Stop 812
AL, AR, AZ, CO, FL, GA, KS, LA, MO, MS, NM, OK, TN, TX, UT
Philadelphia - Stop N-849
CT, DC, DE, MA, MD, ME, MI, NH, NJ, NY, NC, PA, PR, RI SC, VI, VT, VA, WI, WV, International 		 
6781 Accounts Management  
7004 CSPC or OSPC  
7004 with 1138
(Keep together and batch as 7004.) 		CSPC or OSPC  
7004
(Part II b Code is 15, or Foreign/U.S. Possession Address) 		OSPC  
8023 OSPC M/S 4912
8027 CSPC  
8038 OSPC  
8038-B OSPC  
8038-CP OSPC  
8038-CP (Amended box checked) OSPC Expedite to M/S 6710
8038G OSPC  
8038GC OSPC  
8038R or 8038-R with 8038-T attached OAMC MS 6710
8038T OSPC  
8038-TC OSPC  
8082 SB/SE Exam  
8109/8109A/8109B AUSPC, KCSPC, CSPC, or OSPC  
8157 RAIVS (Deposit if w/remit)  
8264 OSPC - Office of Tax Shelter Analysis (OTSA)  
8271 Accounts Management  
8274 OSPC - EO Entity  
8275 Accounts Management  
8279 OSPC Entity  
8282 OSPC Chief SC Exam Classification
8283 Accounts Management  
8288, or 8288 with 8288A attached (Copies A and B attached) OSPC M/S 4091
8288 Amended OSPC - Sort and batch with Original forms for Code & Edit.  
Correspondence regarding Form 8288 or FIRPTA PAMC Drop Point N-441
8288B OSPC Accounts Management MS 6731
8302 Accounting  
8308 Accounts Management  
8316 Accounts Management  
8328 OSPC  
8329 OSPC - Entity Unit  
8330 OSPC - Entity Unit  
8379 (Loose) Accounts Management  
8404 CSPC  
8408 KCSPC Stop 5000
8453/8453OL
TY 2002 and subsequent 		AUSPC  
8453-B
8453-C
8453-EO
8453-EX
8453-I
8453-PE
8453-S 		OSPC MeF M/S 1056
8453X OSPC - EO Entity M/S 6273
8519 (no remit) ACS Support - CSPC, FSPC, or KCSPC  
8546 ACS Support  
8594 Accounts Management  
8596/8596A KCSPC IRP Unit  
8599 Accounts Management  
8606 1040X Unit  
8609 & 8610 (Keep together) Attached to a tax return - leave attached
Loose and Part I and II are signed - Accounts Management
All others - send to Bensalem address 		IRS
P.O. Box 331 Attn: LIHC Unit, DP 607 South
Bensalem, PA 19020
8612 CSPC  
8613 CSPC  
8621 OAMC  
8621-A OSPC Deposit MS 6059
8633 AUSPC Stop 6380
8655 OSPC  
8693 PAMC  
8697
(Individual) 		PAMC DP 441N
8697
(Business) 		CSPC Stop 6222G
8703 OSPC - Entity  
8716 OSPC/CSPC Entity  
8717 CSPC  
8718 CSPC  
8725 CSPC  
8752 CSPC/OSPC  
8796 Disclosure  
8802 Transship Form, attachments & payments to: IRS
P.O. Box 71052
Philadelphia, PA 19176-6502
8804 (Original or Amended) OSPC -Sort and Batch Original and Amended together for Code & Edit. MS 4091
8805 (Original or Amended) OSPC -Sort and Batch Original and Amended together for Code & Edit. MS 4091
8813 OSPC MS 4091
8819 OSPC  
8821 Ogden/Memphis/Philadelphia (See IRM 3.10.72.15.8 for address)  
8822 IMF/BMF Entity  
8823 PAMC – Exam Classification  
8832 OSPC Entity  
8836 KCSPC Exam  
8840 AUSPC Rejects  
8842 CSPC  
8843 AUSPC Rejects  
8849 CSPC-send daily "Express" mail w/ F 3210 listing EIN's.  
8854 Philadelphia Exam Operation M/S 607 South
8855 OSPC/CSPC Entity  
8857 CSPC Stop 840F
8862 1040X Unit  
8865 Accounts Management  
8866 (Individual) PAMC DP 441N
8866 (All Others) CAMC DP 6222G
8868 OSPC  
8870 OSPC Stop 1112
8869 CSPC or OSPC  
8871 OSPC - EO Entity – send daily "Express" mail. M/S 6273
8872 OSPC-send daily "Express" mail.  
8878 AUSPC – EFU Help Desk  
8878 (TY 2002 & 2003) AUSPC – EFU Help Desk–  
8879 AUSPC – EFU Help Desk  
8879 B, C, F, I, EO, PE & S OSPC – EFU Help Desk Stop 1056
8879 EX CSPC – EFU Help Desk Stop 2701
8885 Accounts Management  
8886 OSPC M/S 4915
8886-T OSPC Entity M/S 6273
8891 PAMC  
8892 CSPC  
8893 OSPC  
8894 OSPC TEFRA MS 4510
8898 PAMC Drop Point S-607
8899 OSPC Stop 1112
8903 Accounts Management  
8913 Accounts Management  
8918 OSPC Office of Tax Shelter Analysis (OTSA)  
8921 OSPC M/S 6273
8922 OSPC Entity M/S 6273
8955-SSA OSPC  
9003 Destroy  
9041 AUSPC – EFU Help Desk Stop 6380
9143 with return AUSPC Batching  
9155 Accounting Branch  
9465 CSCO  
12153 ACS Support  
12256 ACS Support  
12277 Collection Advisory Group See Exhibit 2 for Mailing Address
12507 CSPC Stop 840F
12508 CSPC Stop 840F
12509 CSPC Stop 840F
12518 (should be attached to 2566 (SC/CG) letter If a tax return is attached, route the package to Fresno, Austin, or Brookhaven (Attn: ASFR). If no return attached, destroy.  
13551 AUSPC Stop 6380
13844 KCSPC CSCO  
14039 Andover AM Stop 360
SS-4 CSPC Entity  
SS-16 Entity  
W-2 Copy A SSA  
W-2 Copy B Detached from return & cannot be associated back with return Accounts Management  
W-2 Copy B received from taxpayers-Attach envelope Accounts Management  
W-2 Copy C Accounts Management  
W-2/W-2C/W-2P-Form SSA 7000 Accounts Management  
W-3 CSPC/OSPC Entity  
W-3C and W-2C's from SSA Return to SSA W/note: "Do not send to the IRS."  
W-2/W-2G/W-8 See IRM 3.10.8  
W-4P Return to Taxpayer  
W-4V Return to Taxpayer  
Employers W-4 Listing (No W-4s attached) Destroy as classified waste.  
W-7 Transship Daily (Overnight Mail) Form, Return & all supporting documentation to: IRS
3651 S. I H 35
Austin, TX 78741
W-7A Transship Daily (Overnight Mail) Form and all supporting documentation to: IRS
3651 S. I H 35
Austin, TX 78741
W-7P Brookhaven AM  
W-7 SP Transship Daily (Overnight Mail) Form & all supporting documentation to: IRS
3651 S. I H 35
Austin, TX 78741
W-8 w/Correspondence Accounts Management  
W-9 Entity  
W-10 Return to sender  

Exhibit 3.10.72-2  (01-01-2010)
Correspondex "C" Letters – Routing Guide

Each campus should attempt to route IRS "C" (Correspondex) letters based on letter number or specific IDRS number range designated by your Campus for specific functional areas. In most cases, the letter will be returned to the Originator and the Return Address at the top of the letter should indicate the location/site of the originator. A "(SC)" letter simply means the Campus developed it and is usually unique to a specific area. A "LT" letter is generated by CSCO (Collection). "CG" means Computer Generated by a stand alone system.

LETTER ROUTE REPLY/UNDELIVERABLE TO:
"LT " or "LP" letters (Except LT-11) ADR (CSCO)
LT-11 ACS Support (including Undeliverables)
12C IMF Rejects
98C, 99C CAWR Unit by State:
CSPC - Stop 815G
AK, CA, HI, ID, IL, IN, IA, KY, MN, MT, NE , NV, ND, OH, OR, SD, WA, WY
Memphis - Stop 812
AL, AR, AZ, CO, FL, GA, KS, LA, MO, MS, NM, OK, TN, TX, UT
Philadelphia - Stop N-849
CT, DC, DE, MA, MD, ME, MI, NH, NJ, NY, NC, PA, PR, RI SC, VI, VT, VA, WI, WV, International
99C Address in top left corner of notice - CAWR/FUTA
225C CAMC EIN Clerical Unit M/S 532G
380C FUTA Unit by State:
CSPC - Stop 815G
AK, CA, HI, ID, IL, IN, IA, KY, MN, MT, NE , NV, ND, OH, OR, SD, WA, WY
Memphis - Stop 812
AL, AR, AZ, CO, FL, GA, KS, LA, MO, MS, NM, OK, TN, TX, UT
Philadelphia - Stop N-849
CT, DC, DE, MA, MD, ME, MI, NH, NJ, NY, NC, PA, PR, RI SC, VI, VT, VA, WI, WV, International
854C Route to Originating CAWR Site using IDRS number
972CG PAMC IRP Civil Penalty Function
1151C IRP Branch & URP Branch
1510C Accounts Management
1534C CAWR Unit by State:
CSPC - Stop 815G
AK, CA, HI, ID, IL, IN, IA, KY, MN, MT, NE , NV, ND, OH, OR, SD, WA, WY
Memphis - Stop 812
AL, AR, AZ, CO, FL, GA, KS, LA, MO, MS, NM, OK, TN, TX, UT
Philadelphia - Stop N-849
CT, DC, DE, MA, MD, ME, MI, NH, NJ, NY, NC, PA, PR, RI SC, VI, VT, VA, WI, WV, International
1668C Accounts Management
1802C AUR Branch
1862(SC) & 1902B SC Exam/CSCO (SFR Function if marked IRP or SFR)
1865C/(SC) IRP Correspondence
2057C Address in top left corner of notice - CAWR/FUTA
2071(SC) IRP Correspondence
2448C CAWR Unit by State:
CSPC - Stop 815G
AK, CA, HI, ID, IL, IN, IA, KY, MN, MT, NE , NV, ND, OH, OR, SD, WA, WY
Memphis - Stop 812
AL, AR, AZ, CO, FL, GA, KS, LA, MO, MS, NM, OK, TN, TX, UT
Philadelphia - Stop N-849
CT, DC, DE, MA, MD, ME, MI, NH, NJ, NY, NC, PA, PR, RI SC, VI, VT, VA, WI, WV, International
2469(SC/CG) CSCO
2474C CAWR - See chart above.
2566 (SC/CG) ASFR (Austin/Brookhaven/
Fresno)--route to Return Address
2625C AUR Branch
2626C AUR Branch
2627C AUR Branch
2644C Route to Originator - See Return Address or IDRS Number
2645C Return to Originator - See Return Address or IDRS Number
2694C through 2699C, OSPC, M/S 6121
2797(CG) ADR
2822C CSCO
2823C CSCO
2893C AUR Branch
2922 (SC/CG) CSPC
2923 (SC/CG) CSPC
2924 (SC/CG) CSPC
2925 (SC/CG) CSPC
2926 (SC/CG) CSPC
2930 (SC/CG) CSPC
2931 (SC/CG) CSPC
2940C Accounts Management
2984C Accounts Management
3219(SC/CG) ASFR-(Austin/Brookhaven/Fresno)--route to Return Address
3279C CSPC Stop 840F
3284C CSPC Stop 840F
3323C CSPC Stop 840F
3383C PAMC-Accounts Management Branch V
3471C OSPC Rejects Unit
3657C CSPC Stop 840F
3658C CSPC Stop 840F
3659C CSPC Stop 840F
3660C CSPC Stop 840F
3661C CSPC Stop 840F
3811 ACS Support
3875C BMF Entity
3938C OSPC
3967C Accounts Management
4010C Address in top left corner of notice - CAWR/FUTA
4011C Address in top left corner of notice - FUTA
4086C Accounts Management
4148C Accounts Management
4310C or
4445C 		IRS
Stop 360
310 Lowell St.
Andover, MA 01810-4500 (when using a PDS-for USPS, use one below)
OR
IRS
P.O. Box 9039
Andover, MA 01810-0939 (when using the USPS-for PDS, use one above)

Exhibit 3.10.72-3  (01-01-2010)
Computer Paragraph (CP) Notices – Routing Guide

Route Replies to CP (Computer Paragraph) notices, as well as Undeliverable (UD) notices to the area designated on the Guide below if Exhibit 3.13.62-56 designates to return the UD mail to the Originator. The SCAMPS machine should sort Replies, as well as Undeliverable mail (with an adjustment to the machine) by CFN (Code Format Number, the 4-digit extension to the Zip Code). Refer to Exhibit 3.10.72-5 for a complete list of all valid CFN's. Let the SCAMPS machine sort first, then perform a finer sort by Return Address, Title of the Notice, Signature on the letter, identifying information regarding the Originator, or unique IDRS range for the various functions within your campus to determine proper routing to the correct area.

CP ROUTE REPLY TO: STOP #
01 Andover IPSU, Stop 360
05 BAMC Accounts Management  
08 1040X Unit - ATSPC, AUSPC, FSPC, KCSPC  
09 1040X Unit - ATSPC, AUSPC, FSPC, KCSPC  
11A/12A/ 13A
11R/12R/13R 		Accounts Management  
15
(when 549 or 550 printed on the "Notice of Penalty Charge" line) 		CAWR Unit by State:
CSPC - Stop 815G
AK, CA, HI, ID, IL, IN, IA, KY, MN, MT, NE , NV, ND, OH, OR, SD, WA, WY
Memphis - Stop 812
AL, AR, AZ, CO, FL, GA, KS, LA, MO, MS, NM, OK, TN, TX, UT
Philadelphia - Stop N-849
CT, DC, DE, MA, MD, ME, MI, NH, NJ, NY, NC, PA, PR, RI SC, VI, VT, VA, WI, WV, International 		 
17 Accounts Management  
19 & 20 Exam Correspondence  
21 & 25 Accounts Management  
22A Accounts Management  
27 1040X Unit - ATSPC, AUSPC, FSPC, KCSPC  
29 & 30 Accounts Management /Correspondence Unit.  
31 Refund Inquiry  
32 & 32A Accounts Management  
33 Accounting/Entity  
36Z Files  
37 Accounting/Entity  
42 Accounts Management  
44 CSCO  
45 Accounts Management  
46 Accounts Maintenance Unit  
47 Accounts Management  
49 Accounts Management  
53 Destroy  
54 Entity - Expedite Routing  
56 Entity  
58 Entity (IMF)  
59 CSCO -Fresno/ Austin -Route to Return Address  
60 & 62 Accounts Management  
64 Appeals Office  
70 ACS  
71 A/C/D/S ACS  
72 OSPC Exam-FRP M/S 4450
74 Destroy  
77, 78 ACS Support (Attach Envelope)  
79 Destroy  
80 Notice type AM12 Accounts Management  
80 Notice type AM18 CSCO  
81 Statute Unit  
85 & 85A/B &C Accounts Management  
87 & 87A/B/C & D Accounts Management  
88 Exam  
86, 93 Accounts Management  
90, 91, 92 ACS Support (Attach Envelope)  
96 Accounting  
101-108, 110-133 Accounts Management - Expedite routing of CP 108  
109 Entity  
139 Entity  
141 Accounts Management  
142 OSPC EO Accounts  
143 OSPC EO Accounts  
144 Batching (OSPC Only)  
148 & 149 Entity  
160 ADR  
161 & 162 Accounts Management  
163 ADR  
169 CSCO  
171 Entity  
173&175 Accounts Management  
177&185 Accounts Management  
186 Accounts Management  
188 CSCO  
191 Accounting  
192 Entity  
193 Accounts Management  
194 Refund Inquiry  
195 Accounts Management  
203 Entity  
205 Entity - Expedite Routing  
207 FTD Penalty Unit  
208 Accounts Management  
209 Entity  
210 Accounts Management  
211A Accounts Management  
212 OSPC EP Entity  
213 (I), (N) & (R) OAMC EP Accounts Unit  
215
(only if 549 or 550 printed on the "Notice of Penalty Charge" line) 		Address in top left corner of notice - CAWR/FUTA  
215
(with 615 or 616) 		DCC
PO BOX 331100
DETROIT , MI 48232-1100 		 
215
(with 638) 		ACSS CDP  
216F – 216H OSPC EO AM  
220 Accounts Management  
220
(with Blocking Series 55 shown in DLN in upper right corner), 		CAWR Unit by State:
CSPC - Stop 815G
AK, CA, HI, ID, IL, IN, IA, KY, MN, MT, NE , NV, ND, OH, OR, SD, WA, WY
Memphis - Stop 812
AL, AR, AZ, CO, FL, GA, KS, LA, MO, MS, NM, OK, TN, TX, UT
Philadelphia - Stop N-849
CT, DC, DE, MA, MD, ME, MI, NH, NJ, NY, NC, PA, PR, RI SC, VI, VT, VA, WI, WV, International 		 
230 CAWR - See chart above. CAWR - See Sites and Mail Stop # above.
231 Refund Inquiry  
232A – 232D OSPC EO AM  
234 Accounts Management  
240 CAWR CAWR - See Sites and Mail Stop # above.
243-246 Accounts Management  
249 A/B & C OSPC EO Entity  
250B Accounts Management  
250C Accounts Management  
251 Address in upper right corner of notice - CAWR/FUTA  
253 Address in top left corner of notice - CAWR/FUTA  
259 CSCO - Fresno/Austin - Route to Return Address  
259A/B/C/D/E/F/G OSPC Entity M/S 6273
254, 261, 266 Entity  
261 Entity  
266 Entity  
267 Accounts Management  
268 Accounts Management  
271
272 		Accounts Management  
274
275 		Accounts Management  
280
283 		Accounts Management  
293 Exam  
295 Accounts Management  
297, 297A
298 		ACS Support (Attach Envelope)  
299 OSPC Entity M/S 6273
347
350 		Accounts Management  
403
406 		OSPC EO Entity - Expedite Routing  
420-430 OSPC EO Entity  
501
503
504 		ADR  
515
516 		ADR  
518 ADR  
521 ADR  
522 CCP  
523 ADR  
531-542 CSCO  
543
545 		PAMC  
547 Accounts Management  
549 Accounts Management  
560 A&B AUSPC ATIN  
561 AUSPC ATIN  
562 A/B/C/D AUSPC ATIN  
563 AUSPC ATIN  
564 Refund Inquiry  
565 with Attachments Route according to attachment type  
565A/B/SP, 566A, 567 series AUSPC ITIN  
567 A, B & C AUSPC ITIN  
576 Entity (BMF)  
575
577-579 		Accounts Management  
580-584 Entity  
601
603
604 		ADR  
615
616
618 		ADR  
621
 ADR  
622 CCP  
623 ADR  
759 ADR  
959 ADR  
1345 Accounts Management  
2000 AUR  
2012 Accounts Management  
2100
2100A 		AUR PAMC
STOP N-837
2307 CSCO  
2501 AUR  
2552 CSCO  
3000 CSCO  

Exhibit 3.10.72-4  (01-01-2010)
Miscellaneous Documents/Forms/Correspondence – Routing Guide

Receipt & Control will also receive numerous pieces of correspondence that require some research to determine the proper routing. Some Election Statements, "White Mail" , applications, etc. may not have a specific Form or Document Number identified on them, but will need to look for "key words" to help you route to the correct function. A list of some of these items are listed below. Refer to your Lead, or follow local procedure when unsure of disposition.

MISCELLANEOUS DOCUMENT/FORM/CORRESPONDENCE ROUTE TO: ADDRESS OR MAIL STOP #
Applications for IRS collections of Child Support payments ( Certified by the Area Director of the Office of Child Support Enforcement) CSPC NMF Accounting
BMF returns with Foreign or US Possession Address OSPC  
BMF returns marked "Amended" Accounts Management - ICT/CIS  
Computer Diskettes/CDs/DVDs Return to Taxpayer Use Return Address from envelope
Correspondence - Miscellaneous Accounts Management  
Correspondence with key words - "Disaster" , "Hurricane" , "Storm" , "FEMA " , etc. Expedite Routing to the Appropriate Function  
Correspondence Request for Form 4868 (IMF) extension with attached list(s) of Foreign Taxpayers AUSPC Entity  
Correspondence request for extension of "foreclosure property" grace period pursuant to IRC 856(e) by a real estate investment trust (REIT) (Form 1120-REIT) Internal Revenue Service
Executive Assistant to Industry Director
LMSB: Financial Services
290 Broadway, 12th Floor
New York, NY 10007 		 
Correspondence request for extension of "foreclosure property" grace period pursuant to IRC 856(e) by a real estate mortgage investment conduit (REMIC) (Form 1066) Internal Revenue Service
Executive Assistant to Industry Director
LMSB: Financial Services
290 Broadway, 12th Floor
New York, NY 10007 		 
Correspondence inquiring about their "Economic Stimulus" check or amount received Accounts Management  
Disclosure/FOIA (Freedom of Information) Requests Disclosure Office  
Employee Plan (EP) (generally Form 5500) or Exempt Organization (EO) (generally Form 990 series) Letter Rulings, Opinion Letters, Administrative Scrutiny Determination Letters (re: Form 5500) I.R.S.
P.O. Box 27063
McPherson Station
Washington, DC 20038 		 
Foreign IRP Documents (e.g. Form 1099) Philadelphia Campus  
Form 941 - Loose Schedule D CSPC Stop 851G - Team 301
Form 1040 - Loose Schedule H IMF Campus-Batch with 1040's  
Form 1041/1065/1120S - Loose Schedule K-1 Accounts Management  
Form 4868 with an attached list of Foreign Taxpayers requesting an Extension AUSPC Entity  
Form 5500 - Loose Schedules A/C/ D/E/F/G/H/I/R & T
Destroy as "Classified Waste" 		 
Form 5500 - Loose Schedule B Received from DOL, EBSA or IRS Office OAMC EP Accounts M/S 6270
Form 5500 - Loose Schedule B Received directly from taxpayer OAMC EP Accounts M/S 6270
Form 5500 - Loose Schedule P, OAMC EP Accounts M/S 6270
Form 5500 - Loose Schedule SSA OAMC EP Accounts M/S 6270
Form 5500 Postcard (received from Vendor) OSPC EP Entity M/S 6273
Form 8804 - Loose Schedule A, Accounts Management, PAMC  
"Green/Blue Sheet" ("Request for Missing Information" form) attached to a tax return – Staple the "Green Sheet" below the Entity and sort the return for processing Sort return for processing. Date stamp, if appropriate.  
IMF Returns with Foreign or U.S. Possession Address AUSPC  
IMF Notice Stubs Accounts Management  
Informant Letters Criminal Investigation  
Information Returns (IRP) Documents AUSPC & KCSPC  
"KITA/KIA " – IMF Forms 1040, 1040X, or 4868 KCSPC – Expedite shipping with Tracking Number ATTN: KITA Coordinator for AM
LM-2/LM-3 (EO related Form)
Dept. of Labor, Office of Labor Mgmt Standards
200 Constitution Ave. Room N 5616
Washington, DC 20210 		 
Misdirected mail (opened in error and no remit or item of value inside) Return to Post Office with notation "Misdirected to IRS"  
Misdirected Mail (with Remit or item of value) See Discovered Remit procedures in IRM 3.10.72.7.5.  
OCSE-20 (Dept. of Health & Human Services) Accounting Branch  
PBGC Form 1 PBGC
P.O. Box 64886
Baltimore, MD 21264-4880 		 
PS-1510 Accounts Management  
RCMW 501-1 (Illinois Land and Trust Form) - (loose) Destroy  
RCMW 501-1 attached to Form 56 (Keep together.) BMF Entity  
53 R.O Report CSCO  
90-22.1 Report of Foreign Bank & Financial Accounts User Fees Data Center  
90-22.1 Report of Foreign Bank & Financial Accounts User Fees Data Center  
Request for Installment Agreement,
Form 9465,
Form 433 Series, or
Form 2159 		CSCO Originator
Request for Tax Forms IRS
P. O. Box 8903
Bloomington, IL 61702-8903 		 
Security Agreement relating to foreign real estate IRS A/C Int'l
950 L'Enfant Plaza SW
Washington DC 20024
Attn: IN:C:CQ:SPS 6039(c) 		 
Special Enrollment Exam IRS
P.O. Box 8584
Dallas, TX 75285 		 
U.S. Bankruptcy Court Papers (Chapter 7 & 13) PAMC DP N781
"VCAP" (Voluntary Compliance on Alien Program) on Return or Correspondence TE/GE Area Office  
211 Whistleblower Office
Constitution Ave., NW
Washington, DC 20224
SE: WO 1111 		 
390 Government of American Samoa
Pago Pago
American Samoa 96799 		 
872 CSCO  
3115 ( Exempt Organization Box Checked) Commissioner, Tax Exempt/Govt. Entities
Attn:TE/GE:EO
1750 Pennsylvania Ave N.W.
Washington, DC 20038 		 
3115 ( Exempt Organization box not checked) Internal Revenue Service
Attn: CC:IT&A
1111 Constitution Ave. NW Room 4516
Washington D.C. 20224 		 
4422 Area Office shown below Entity section Refer to Exhibit 10 and mail to closest office.
4461/4461A IRS
P.O. Box 2508, Room 5106
Cincinnati, OH 45201 		 
5305 Return to sender. Follow local procedures to research address, if no return address on envelope for the 5305 series.  
5305A Return to sender  
5305 SEP Return to sender. Follow local procedures to research for address, if no return address on envelope for the 5305 series. If none found, destroy.  
5306-A I.R.S.
Attn: EP Opinion/Advisory Letter
P.O. Box 27063, McPherson Station
Washington, DC 20038 		 
5308 IRS
Commissioner, TE/GE
Attn: SE:T:EP:RA
P.O. Box 27063 McPherson Station
Washington, DC 20038 		 
8210 IRP Civil Penalty Function  
8233 I.R.S.
P.O. Box 920
Bensalem, PA 19020-8518 		 
8300 Detroit Computing Center
PO Box 32621
, Detroit, MI 48232 		 
8508 MCC
240 Murall Dr.

Kearneysville, WV 25430 		 
8725 CSPC  
8809 Enterprise Computing Center–Martinsburg
Information Reporting Program, Attn: Extension of Time Coordinator
240 Murall Dr.
Kearneysville, WV 25430 		 
8812 (Form 1040) Accounts Management - IMF  
8875 OSPC  
9779 EFTPS Enrollment Processing Center
P.O. Box 173788
Denver, Colorado 80217-3788 		 
9783 EFTPS Enrollment Processing Center
P.O. Box 173788
Denver, Colorado 80217-3788 		 
9787 EFTPS Enrollment processing Center
P.O. Box 173788
Denver, Colorado 80217-3788 		 
9789 EFTPS Enrollment Processing Center
P.O. Box 173788
Denver, Colorado 80217-3788 		 

Exhibit 3.10.72-5  (01-01-2010)
Code Format Numbers (CFNs) - SCAMPS

The IRS Custom Bar Codes known as Code Format Numbers (CFNs) are described and listed in the following tables. This 4-digit extension to the unique Campus Zip Code can help you identify the functional area that generated the correspondence.

Use the code to help in routing incoming mail, as well as Undeliverable mail. For example, when the listing in Exhibit 3.13.62-56 says to route the Undeliverable notice to the "Originator" . This 4 digit number identifies the Originator.

Code Format Number Form/Notice Comments ZIP+4=CFN
1 Reserved for USPS Only a single code is assigned to each form type. (Non-remittance & remittance returns with the same form number are considered separate form types.) 0001
2 1040 Non-Remittance Returns 0002
3     0003
4 1040–ES   0004
5 941   0005
6 940   0006
7 CT-1 (CSC) 1066 (OSC)   0007
8 943   0008
9 720   0009
10 TDB IMF Bal Due Notice 0010
11 1065   0011
12 1120, 1120A, 1120L   0012
13 1120S   0013
14 1040EZ   0014
15 1040A   0015
16 CP 425-430
CP 259A – 259G 		Exempt Organizations (EO) Entity
OSPC 		0016
17 1040EZ-2 Cincinnati Submission Processing Center CSPC Only 0017
18 CP 403/406 Employee Plans (EP) Entity
OSPC 		0018
19 1040C Pilot Program (White Mail) 0019
20 5500 EZ TE/GE (OSPC) 0020
21 CP-2000   0021
22 CP-2011 Fresno, Ogden & Philadelphia only 0022
    (SSA W-2, W-3 Program)  
23 Entity   0023
24 8955-SSA TE/GE (OSPC) 0024
25 IMF ADJ IMF Adjustments 0025
26 DATC./ASTA   0026
27 990 990, 990-PF 0027
28 UNPROC Data Conversion/ Unprocessable Returns 0028
29 ACS   0029
30 COLL Collection 0030
31 2290   0031
32 CAWR   0032
33 FUTA   0033
34 CORR Input Correction 0034
35 REFUND Refund Inquiry 0035
36 ACCTNG Accounting Branch 0036
37 W-4 W-4 Program 0037
38 BMF ADJ BMF Adjustments 0038
39 BMF TDB BMF Bal. Due Notices 0039
40 EXAM Examination Branch 0040
41 ACCEL Accelarated Payments (scan) 0041
42 945   0042
43 1041-ES   0043
44 944 Ann. Employment Tax Return  
45 7004 (EXT.Form) BMF: OSPC & CSPC 0045
46 Code & Edit OSC (EO CPs) 0046
47 940EZ   0047
48 ASFR 1041 0048
49 EXAM Examination Branch 0049
50     0050
51 FTD CORR FTD Correspondence 0051
52 CP 08, 09 & 27 1040X Unit 0052
53 FTD Coupons   0053
54 W-2/1099   0054
57 CP-565A ITIN Corr. 0057
58   Post Processing NR/ELF 0058
59   R & C Payment Perf 0059
60   Research & Analysis Injured Spouse 0060
61   Unpostables 0061
62   Cent OIC/Excise 0062
63 CAF/RAF   0063
64 ELF Letters   0064
65 EIC Pre-
Certification 		  0065
66 ATIN
(AUSPC) 		CP-560A&B, CP-561, CP-562A-D, CP-563 0066
67   Automated Lien System Area 1 (CSPC & PAMC) 0067
68   Automated Lien System Area 2 (CSPC & PAMC) 0068
69   Automated Lien System Area 3 (CSPC & PAMC) 0069
70   Automated Lien System Area 4 (CSPC & PAMC) 0070
71 8027   0071
72 972CG Notices   0072
73 EO/EP Adjustments
(OSPC) 		CP 141C, 141I, & 141L - OSPC 0073
74 EO Adjustments
(OSPC) 		  0074
75 Form 4506 & 4506-T Return and Income Verification Services (RAIVS) 0075
76 CP 72 (OSPC-FRP)   0076
*** 102 through 199 are for Remittance Returns only  
102 1040 Remittance Returns 0102
111 1065 Remittance Returns 0111
114 1040EZ Remittance Returns 0114
115 1040A Remittance Returns 0115
148 1041 Remittance Returns 0148
149   Remittance Returns, CSPC Only 0149
*** 201 through 225 are for FOD DO 66 & 98 PSC only  
201   Unassigned Code Formats 0201
202 Bal Due Notices Kansas City 0202
203 1120 DO 66-98 0203
204     0204
205 1065 DO 66-98 0205
206 LSM   0206
207 1040 DO 98 0207
208 1040NR DO 98 0208
209     0209
210 1041-ES DO 66 0210
211 1040-ES DO 98 0211
212     0212
213     0213
214 BalDue/66 Bal Due Notice/ DO 66 0214
215 1040 DO 66 0215
216 BalDue/98 Bal Due Notice/ DO 98 0216
217 IMF66 1040-PR, 1040S 0217
218 BMF66 940PR, 941SS, 942PR, 943PR, 720 0218
219 IMF98 1040NR, 1040SS 0219
220 BMF98 94X, 1120-F, 720 0220
221 BMF98 1042 0221
222     0222
223     0223
250 ADR   0250
251     0251
    Non-business, OSC  
252     0252
    Business/Farm, OSC  
253 8453/8453OL IRS e-file Return
ANSPC, SPC,& AUSPC Only 		0253
254     0254
255   Casualty Claims under the Housing Act of 2008. (AUSPC only) 0255
1450     1450
1451 1040/L 1040-5V, 1040-6, 1040-10V 1451
1496 Unread OID    
1497 Unread CFN    
1498 Undeliverable    
1499 Unselected    

Exhibit 3.10.72-6  (01-01-2010)
Sorting Individual (IMF) Returns and Documents

Use the table below for sorting Individual Returns and Documents:

FORM SEPARATE
PRIOR YEAR		 SEPARATE
FULL PAID		 DATE STAMP-KEEP
ENVELOPE

COMMENTS
1040 YES IF TIMELY IF LATE Sort Current CALENDAR YEAR (CY) from Prior Year
1040A YES IF TIMELY IF LATE CY vs. PY
1040EZ YES IF TIMELY IF LATE CY vs. PY
1040NR
Individual 		NO NO IF LATE SHIP TO AUSPC
1040NR
Estate or Trust 		NO NO IF LATE SHIP TO CSPC
1040NR EZ NO NO IF LATE SHIP TO AUSPC
1040PR YES YES YES SHIP TO AUSPC
1040SS YES YES YES SHIP TO AUSPC
1040X NO NO YES AUSPC, ATSPC, FSPC, KCSPC
2350 NO NO YES SHIP TO AUSPC
2688 NO NO YES Sort as 4868
4868 NO NO IF LATE CY
5498 NO NO YES  
8379
with 1040 		NO NO YES DATE STAMP 1040 and SHIP TO AUSPC
8453/
8453-OL 		YES N/A NO CY
W-7 N/A N/A YES SHIP TO AUSPC
W-7 & associated Rtn(s) NO NO STAMP RETURN AFTER GRACE PERIOD AND ATTACH ENVELOPE TO RETURN FOR EARLIEST TAX YEAR SHIP TO AUSPC
W-7A NO N/A YES SHIP TO AUSPC
W-7SP & associated Rtn(s) NO NO STAMP RETURN AFTER GRACE PERIOD AND ATTACH ENVELOPE TO RETURN FOR EARLIEST TAX YEAR SHIP TO AUSPC

Exhibit 3.10.72-7  (01-01-2010)
Sorting Business (BMF) Returns and Documents

Use the table below for sorting Business Returns and Documents:

FORM SEPARATE
PRIOR YEAR/DELINQUENT		 SEPARATE REFUND vs. NO REFUND DATE/ KEEP
ENVELOPE

COMMENTS
CT-1 YES YES IF LATE SHIP TO CSPC
11-C NO NO YES SHIP TO CSPC
706 NO YES YES SHIP TO CSPC
706A,C,E & D NO NO YES SHIP TO CSPC
706GS(D) (D-1) NO YES YES SHIP TO CSPC
706GS(T) NO YES YES SHIP TO CSPC
706NA NO NO YES SHIP TO CSPC
706QDT NO YES YES SHIP TO CSPC
709 NO YES YES SHIP TO CSPC
720 YES NO IF LATE SHIP TO CSPC
730 YES NO YES SHIP TO CSPC
940 YES YES IF LATE  
940PR YES YES IF LATE SHIP TO OSPC
941 YES YES IF LATE  
941PR YES YES IF LATE SHIP TO OSPC
941SS YES YES IF LATE SHIP TO OSPC
943 YES YES IF LATE  
943PR YES YES IF LATE SHIP TO OSPC
944/944(SP) YES YES IF LATE  
944PR YES YES IF LATE SHIP TO OSPC
944SS YES YES IF LATE SHIP TO OSPC
945 YES YES IF LATE  
990 NO NO YES SHIP TO OSPC
990EZ NO NO YES SHIP TO OSPC
990PF NO YES YES SHIP TO OSPC
990T NO YES YES SHIP TO OSPC
1041 YES YES YES SHIP TO CSPC See 3.10.72.15.4 (15)
1041A NO NO YES SHIP TO OSPC
1041N NO YES YES SHIP TO OSPC
1041QFT NO YES YES SHIP TO CSPC
1042 YES YES YES SHIP TO OSPC
1042T YES NO YES SHIP TO OSPC
1042S YES NO YES SHIP TO OSPC
1065 YES NO YES SHIP TO OSPC See 3.10.72.12.19 for Special Sorting Instructions
1065B YES YES YES SHIP TO OSPC
1066 YES YES YES SHIP TO OSPC
1120 YES YES YES A, B, OR C BOX
1120-C YES YES YES SHIP TO OSPC
1120-F NO YES YES SHIP TO OSPC
1120-H NO YES YES SHIP TO OSPC
1120-L NO YES YES  
1120-ND NO YES YES  
1120-PC NO YES YES SHIP TO OSPC
1120-POL NO YES YES SHIP TO OSPC
1120-REIT NO YES YES  
1120-RIC NO YES YES  
1120S YES YES YES  
1120-SF NO YES YES  
2290 YES NO YES SHIP TO CSPC
2290SP & 2290FR YES NO YES SHIP TO CSPC
3520 YES NO YES SHIP TO OSPC
3520A YES NO YES SHIP TO OSPC
4720 YES YES YES SHIP TO OSPC
5227 NO NO YES SHIP TO OSPC
5330 NO NO YES SHIP TO OSPC
5500-EZ NO NO YES SHIP TO OSPC
5558 NO NO YES SHIP TO OSPC
5578 NO NO YES SHIP TO OSPC
5768 NO NO YES SHIP TO OSPC
7004 NO NO YES  
8038 NO NO YES SHIP TO OSPC
8038-B NO NO YES SHIP TO OSPC
8038-CP NO NO YES SHIP TO OSPC
8038-G NO NO YES SHIP TO OSPC
8038-GC NO NO YES SHIP TO OSPC
8038-T NO NO YES SHIP TO OSPC
8038-TC NO NO YES SHIP TO OSPC
8328 NO NO YES SHIP TO OSPC
8752 NO YES YES SHIP TO CSPC/OSPC
8804 YES YES YES SHIP TO OSPC
8805 YES YES YES SHIP TO OSPC
8868 NO NO YES SHIP TO OSPC
8870 NO NO YES SHIP TO OSPC
8872 NO NO YES SHIP TO OSPC
8892 NO NO YES SHIP TO CSPC
8899 NO NO YES SHIP TO OSPC
8921 NO NO YES SHIP TO OSPC

Exhibit 3.10.72-8  (01-01-2010)
Sorting Non-Master File (NMF) Returns and Documents

Use the table below for sorting Non-Master File Returns and Documents:



FORM		 SEPARATE
PRIOR YEAR		 SEPARATE
FULL PAY		 DATE STAMP-KEEP ENVELOPE
COMMENTS
CT-2 YES NO YES SHIP TO CSPC
154 NO NO YES  
706A NO NO YES SHIP TO CSPC
706QDT Filed for Form 706NA. Check Box 4c/5c NO NO YES SHIP TO CSPC
706QDT filed for Form 706 - Check Box 4c/5c NO NO YES SHIP TO CSPC
926 YES NO YES SHIP TO OCCS
990BL YES NO YES SHIP TO CSPC
1040NR NO NO YES FOR FIDUCIARY: CSPC ONLY PAGE 4
1040NR NO NO YES FOR FIDUCIARY: CSPC LINE 8 WAGES
1040NR NO NO YES FOR FIDUCIARY: AUSPC LLOYDS OF LONDON
1041 YES NO YES NON-PAC
1041 YES NO YES PAC: NO TAX
1041 YES NO YES PAC: TAXABLE
1041N YES NO YES PAC:TAXABLE SHIP TO OSPC
1041QFT YES NO YES PAC:TAXABLE SHIP TO OSPC
1120 OIC NO NO YES SHIP TO OSPC
1296 NO NO YES  
2438 NO NO YES SHIP TO CSPC
4720A NO NO YES SHIP TO CSPC
4789 NO NO YES  
5713 NO NO YES SHIP TO OSPC
5734 NO NO YES TIN PENALTY
6069 NO NO YES SHIP TO CSPC
7004 NO NO YES SHIP TO CSPC
8027 YES NO IF LATE SHIP TO CSPC
8288 YES NO YES SHIP TO OSPC
8404 YES YES YES SHIP TO CSPC
8612 NO NO YES SHIP TO CSPC
8613 NO NO YES SHIP TO CSPC
8621 NO NO YES SHIP TO OSPC
8633 NO NO YES  
8697 NO NO YES CORPORATE/CAMC
8697 NO NO YES INDIVIDUALS/PAMC
8697 NO NO YES ESTATE & TRUST CSPC
8804 NO NO YES SHIP TO OSPC
8805 NO NO YES SHIP TO OSPC
8813 NO NO YES See 3.10.72.27.3
8866 NO NO YES INDIVIDUALS/PAMC
8866 NO NO YES CORPORATE/CAMC
8868F for 990BL and 6069 YES NO YES SHIP TO CSPC
8869 YES NO YES ENTITY

Exhibit 3.10.72-9  (01-01-2010)
Form 5213 Routing to Planning and Special Programs (PSP)

Form 5213 will be routed to the Planning and Special (PSP) Office based on the State where the taxpayer resides. Be sure to include ATTN: Return Coordinator and the stop number information in the second name line when you address the envelope.

If the TP resides in: Then use the following Mailing Address to route Form 5213: If you have questions, you may call of fax the office using the following numbers:
CT, MA, ME, NH, NY, RI, VT
(North Atlantic) 		IRS -PSP Program Manager
Attn: Return Coordinator Stop 41175
25 New Sudbury Street
Boston, MA 02203-0208 		617-316-2216 (Phone)
617-316-2435 (Fax)
KY, MI, NJ, OH, PA, WV
(Central) 		IRS -PSP Program Manager
Attn: Return Coordinator Room 5236 E:PSP
600 Arch Street
Philadelphia, PA 19106 		215-861-1218 (Phone)
215-861-1548 (Fax)
DC, DE, FL, MD, NC, SC, VA
(South Atlantic) 		IRS -PSP Program Manager
Attn: Return Coordinator Stop 4010
400 West Bay St.
Jacksonville, FL 32202 		904-665-1280 (Phone)
904-665-1346 (Fax)
IA, IL, IN, KS, MN, MO, ND, NE, SD, WI
(Mid-West) 		IRS -PSP Program Manager
Attn: Return Coordinator Stop 4040 STP 11th Flr
30 E 7th St.
St. Paul, MN 55101 		651-312-7784 (Phone)
651-312-7775 (Fax)
AR, AL, GA, LA, MS, OK, TN, TX
(Gulf States) 		IRS -PSP Program Manager
Attn: Return Coordinator 4030 DAL
1100 Commerce Street
Dallas, TX 75242 		214-413-5295 (Phone)
214-413-5138 (Fax)
AK, AZ, CO, HI, ID, MT, NM, NV, OR, UT, WA, WY
(Western, except California) 		IRS -PSP Program Manager
Attn: Return Coordinator MS 4030 DEN
1999 Broadway
Denver, CO 80202-3025 		303-603-4730 (Phone)
303-382-6313 (Fax)
CA - All California IRS -PSP Program Manager
Attn: Return Coordinator MS 1000
300 N. Los Angeles Street
Los Angeles, CA 90012 		213-576-3000 (Phone)
213-576-3001 (Fax)
International or U.S. Possession IRS -PSP Program Manager
Attn: Return Coordinator SE:LM:IN:C:FR:PSP MA3-339A
1111 Constitution Ave. NW
Washington, DC 20224 		202-874-1621 (Phone)
202-874-1808 (Fax)

Exhibit 3.10.72-10  (01-01-2010)
Collection Advisory Group Addresses

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Use the taxpayer's address and route Forms 1127, 12277, and any correspondence regarding tax liens to the closest office near the filer's city and state. See the special address for International.

Note:

If the Form 1127 is for Estate Tax, indicated by a reference to Form 709 in Part I, then route it to CSPC.


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