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

3.10.72.13 
BMF Minor Form Sort Categories

3.10.72.13.21 
Form 1065 and Form 1065B – U.S. Return of Partnership Income

3.10.72.13.21.1  (02-10-2012)
Form 1065 X - Amended Return or Administrative Adjustment Request (AAR)

  1. If a Form 1066, Form 1065, or Form 1065-B or any schedule(s) marked "Copy Only-Do Not Process" is attached to a Form 1065-X, leave the package together and route to Accounts Management.

  2. If the attached Form(s) or schedule(s) is for a statute period, route to Statute Unit.

3.10.72.13.22  (01-01-2014)
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 and sort as follows by also looking at the Form Year revision.

    Tax Year on Form Box Checked Title of Box Sort as:
    2007 - 2013 1a Consolidated return (attach Form 851) Consolidated
    2007 - 2013 1b Life/nonlife consolidated return Consolidated
    2007 - 2013 2 Personal holding co. (attach Sch. PH) Special
    2007 - 2013 3 Personal service corp. Special
    2007 - 2013 4 Schedule M-3 attached Regular
    2007 - 2013 None Regular
    2004 - 2006 1 Consolidated return (attach Form 851) Consolidated
    2004 - 2006 2 Personal holding co. (attach Sch. PH) Special
    2004 - 2006 3 Personal service corp. Special
    2004 - 2006 4 Schedule M-3 required Regular
    2004 - 2006 None Regular
    2003 1 Consolidated return (attach Form 851) Consolidated
    2003 2 Personal holding co. (attach Sch. PH) Special
    2003 3 Personal service corp. Special
    2003 None Regular

  2. Consolidated returns consist of a parent return with subsidiaries. Do not remove any returns or documents; treat as one return.

    Note:

    Do not detach returns notated with "Pro Forma" , "Pro Forma Form 1120" , "Pro Forma Form 1120 for New York State" , from Form 1120 series returns. Treat as one return.

  3. See Figure 3.10.72-12 for the various sorts.

    Figure 3.10.72-12

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

    Form 1120 Special Sorts

  4. Sort no remit forms into refund versus no refund and by form type. If no amount shown on the Balance Due line, sort as a "Refund" return if money amount on the Overpayment line or entry in either "Credited to 20XX estimated tax" or"Refunded" . See IRM 3.10.72.13(3).

  5. 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.

  6. 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.

  7. Sort Form 1120-A with Form 1120; if tax year ending (TYE) is 201311 and prior, sort as a Form 1120 prior year (PY); if TYE is 201312, sort as a current year Form 1120.

  8. 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).

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

3.10.72.13.23  (08-14-2012)
Form 1120-POL – U.S. Income Tax Return for Certain Political Organizations (OSPC Only)

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

  2. Sort non-remit Form 1120-POL returns into refund versus non refund. A refund return should have a money amount on for Overpayment (Line 25). If no amount on Balance Due (Line 24), sort as a "Refund" return.

  3. Sort box for IRC "Section 501 (c)" checked.

  4. Sort box for IRC "Section 501 (c)" not checked.

3.10.72.13.24  (01-01-2014)
Form 1120S – U.S. Income Tax Return for an S Corporation

  1. Sort Form 1120S returns as 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).

  5. If "Rev Proc 2013-30" or "Rev Proc 2007-62" is written in the top margin of the return(s) (e.g., Current and 2 prior years with or without an attached Form 2553), keep all returns together. Rubber band, or put a binder clip around all returns and sort with Prior Years.

3.10.72.13.25  (01-01-2012)
Forms 1120-X – Amended U.S. Corporation Income Tax Return

  1. Keep Form 1120-X and multiple Form 1120 returns and attachments from the same taxpayer together.

  2. If the attached Form(s) 1120 are for a statute period, route to Statute.

  3. "Expedite" all Form 1120-X returns to Accounts Management.

3.10.72.13.26  (07-17-2012)
Forms 2290/Form 2290SP – 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. Date stamp all Form 2290 returns. Code and Edit is required to date stamp Schedule 1.

  4. Look at the Month and Year for the Period Beginning, instead of Month and Year Ending (found below the Title of the Form) to determine whether to route the return to Statute.

3.10.72.13.27  (01-22-2013)
Form 3520-A – Annual Information Return of Foreign Trust with a U.S. Owner (OSPC Only)

  1. Form 3520-A is an annual information tax return due March 15.

  2. Always sort as a Non-Remit return.

  3. Stamp the received date on each Form 3520-A.

  4. If a Form 3520 is attached to a Form 3520-A, leave it attached. Do not separate the forms. Continue processing as a Form 3520-A.

  5. Multiple Form 3520-As received in the same envelope or box must be kept together. Date stamp each return and postmark as needed, secure returns together with elastic bands or paper clips, and release to the Batching Function.

3.10.72.13.28  (06-26-2013)
Form 3520 – Annual Return to Report Transactions With Foreign Trusts and Receipts of Certain Foreign Gifts (OSPC Only)

  1. Form 3520 is an annual information tax return due April 15.

  2. Always sort as a Non-Remit return.

  3. Stamp the received date on each Form 3520.

  4. If a Form 3520-A is attached to Form 3520, leave it attached. Do not separate the forms. Continue processing as a Form 3520.

  5. Multiple Form 3520s received in the same envelope or box must be kept together. Date stamp each return and postmark as needed, secure returns together with elastic bands or paper clips, and release to the Batching Function.

  6. If the "Amended return" box on Line A is checked, route to Accounts Management.

3.10.72.13.29  (01-01-2014)
Form 4720 – Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC (OSPC Only)

  1. Form 4720 Calendar year returns are due April 15. Fiscal year returns are due 3 1/2 months after the tax period ending date.

    Note:

    If a CP 211 series is attached to the return, move it to the back. Do not detach.

    Note:

    Leave Form 4720-A attached to Form 4720. Beginning January 2014, they are no longer processed as NMF.

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

  3. If "Attachment to Form 4720" is annotated at the top of an attached Form 990-T, or there is a Form 990-T attached to a Form 4720, do not separate them. Move the Form 4720 to the top and staple the Form 990-T to the back.

3.10.72.13.30  (01-04-2013)
Form 5227 – Split-Interest Trust Information Return (OSPC Only)

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

    Note:

    If a CP 211 series is attached to the return, move it to the back. Do not detach.

  2. Route to Batching.

3.10.72.13.31  (01-01-2012)
Form 5330 - Return of Excise Taxes Related to Employee Benefit Plans (OSPC Only)

  1. All Form 5330 returns received with a payment will be routed to Remittance Perfection.

  2. Sort International and U.S. Possession returns separately.

3.10.72.13.32  (01-01-2012)
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" , route to Accounts Management.

  2. Do not forward these to Headquarters.

3.10.72.13.33  (01-01-2014)
Form 5500-EZ – Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan or Form 5500 Related Documents (OSPC Only)

  1. Sort Tax Period 200912 and subsequent Form 5500-EZ returns separately from Tax Period 200812 and prior returns.

    Note:

    Route any 2010 tax period and prior to Statute for clearance.

  2. " Amended" , "Revised" , or "Corrected" returns should be processed with Current or Prior original returns. Do not route to Accounts Management.

  3. Form 5500 and Form 5500-SF returns must be filed electronically. If any paper copies received, route to EP Entity, M/S 6273.

3.10.72.13.34  (01-04-2013)
Form 5578 – Annual Certificate of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax (OSPC Only)

  1. Form 5578 Calendar returns are due May 15. Fiscal year returns are due 4 1/2 months after the tax period ending date.

  2. Route to Batching.

3.10.72.13.35  (01-01-2014)
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 in one envelope. If "self prepared" postmark label shows timely mailed date and is received more than 7 work days later, edit "Incorrect" for the postmark date. 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:
    08, 31 1
    03 – 07, 09, 10, or 27 2
    11, 12, 16-26, 34, or No Code 3
    15 3 (OSPC, sort as Foreign)
    01, 02 5
    28, 29, 30, 32, 33, 35, or 36 CSPC - NMF

    Note:

    If Form Code is blank, illegible, or invalid, sort with Form Code "12" as a Form 1120.

  4. Form 2758, Form 8736, and Form 8800 are obsolete, but sort with Form 7004 with the same form type that is being extended. Or, you can sort the Form 2758, Form 8736, Form 8800, and the old revision of the Form 7004 separately and batch under the same 5th digit Program Code (as done by CSPC).

  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, sort as Part II.

    2. Part III has an entry and Part II is blank, sort as Part III.

    3. If neither Part II or Part III is marked, sort as Part II.

    4. If both Part II and Part III have entries, sort as Part III.

  7. Form 8868 is worked by OSPC, unless the box for Form 990-BL or Form 6069 or Form 4720 (individual) 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 Form 990-BL or Form 6069, route to CSPC, Stop 312.

  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.

3.10.72.13.35.1  (01-01-2012)
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 and 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 and 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.

3.10.72.13.36  (01-01-2012)
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 forms with "Amended Return" box checked (in upper right corner) and route to Exempt Organization (EO) Accounts, M/S 6552. 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.

3.10.72.13.37  (01-04-2013)
Form 8038-CP - Return for Credit Payments to Issuers of Qualified Bonds (OSPC Only)

  1. Form 8038-CP returns with "Amended Return" box checked (in upper right corner) or other indication of "Amended" will be batched with original forms.

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

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

  4. Date stamp and Expedite all to Batching.

3.10.72.13.38  (01-22-2013)
Form 8288 - U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interest, and Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests (FIRPTA) - (OSPC or AUSPC Only)

  1. OSPC Only — Sort all originalForm 8288 for processing through pipeline in Ogden.

    1. If any "Amended" Form 8288 is received with an original, attach it to the back of the original Form 8288 and continue processing.

    2. If a Form W-7 is attached to Form 8288 and/or Form 8288-A, move Form W-7 to the back and process Form 8288.

  2. AUSPC Only — If a Form W-7 is attached to Form 8288 and/or Form 8288-A, move Form W-7 to the top and route the package to the ITIN unit.

    Note:

    If original documents such as Driver License, Passport, Birth Certificate are attached, immediately secure with a binder clip (or heavy duty stapler) to the back of the Form 8288/Form 8288-A.

  3. If an "Amended" Form 8288 (no original attached) or correspondence is received in reference to a Form 8288/Form 8288-A, route to Accounts Management.

  4. If the Transfer Date on Form 8288 is prior to December 13, 2005, route to CSPC for NMF processing.

3.10.72.13.39  (01-01-2014)
Forms 8453-B, Form 8453-C, Form 8453-EO, Form 8453-F, Form 8453-EX, Form 8453-FE, 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 EO Entity, M/S 6273.

  2. Form 8453-EX should be routed to Cincinnati e-Help Desk, Stop 2701.

  3. Form 8453-F should be sorted as a "single" Forms or "multiple" listings. "Singles" are one page Form 8453-F for a single filer. "Multiples" have a listing attached to the Form 8453-F for multiple filers. If a Form 1041-V is attached, keep the voucher, payment, and Form 8453-F together and route all to Payment Perfection to have the payment split appropriately.

  4. If the EIN is missing, route to e-Help for perfection. Do not route to Entity.

  5. All other Form 8453, including new Form 8453-FE, should be routed to the Ogden e-Help Desk, M/S 1056.

  6. If one of these Forms is attached to a tax return, move to the back and sort appropriately.

3.10.72.13.40  (01-01-2012)
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 Philadelphia.
    BLN 4-E08.141

  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 and Edit
    Form 8609 (no Form 8610) and other documents received Route to Low Income Housing Unit in Philadelphia, BLN 4-E08.141.
    Form 8610only Forward to Philadelphia, BLN 4-E08.141.

3.10.72.13.41  (01-01-2012)
Form 8703 — Annual Certification of a Residential Rental Project (OSPC Only)

  1. Sort forms with "Amended Return" box checked (in upper right corner) and route to Exempt Organization (EO) Accounts, M/S 6552.

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

3.10.72.13.42  (01-01-2014)
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. Form 8805 does not require a separate received date stamp if attached to Form 8804.

  2. Sort non-remit Form 8804 returns into refund versus no refund. If there is no amount on the Balance Due line, sort as a "Refund" if entry on the "Overpayment" , "Refunded to you" , or"Credited to next year's Form 8804" line.

  3. If Form 8804 is received "loose" (i.e., no Form(s) 8805 attached), continue processing. If Form(s) 8805 are received "loose" (i.e., not attached to a Form 8804), you must look at the Copy (e.g., Copy A, Copy B, Copy C or Copy D) to determine the disposition.

    1. Copy A and Copy D - staple together, date stamp the top copy, and route to Batching.

    2. Copy B and Copy C - staple together, date stamp the top copy, and route to Accounts Management.

  4. NMF Form 8804 – Transship Tax Period 200411 and prior Form 8804 to CSPC so that it can be processed as a NMF document. The Statute Unit at CSPC has Statute clearance jurisdiction.

  5. BMF Form 8804 – Route all Form 8804 returns with a tax period of 200512 thru 201012 to the Statute Unit to be cleared.

3.10.72.13.43  (01-01-2014)
Form 8813 (Partnership Withholding Tax Payment) (OSPC Only)

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

    Note:

    If Form 8813 is for 200411 or prior, route to CSPC with payment. Attach a note, "Expedite to NMF" . If 200412 to 201012 tax period, route to OSPC Statute Unit.

  2. Mail non-remittance Form 8813 with a Form 8804-C or a Certificate of Reduction Under Treasury Regulations 1.1446-6 or Treasury Regulations 1.1446-6T to Philadelphia, BLN 4-E08.142.

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

3.10.72.13.44  (01-01-2013)
Form 8819 – Dollar Election Under Section 985 (OSPC Only)

  1. The form is used to elect the U.S. dollar as the functional currency of an eligible Qualified Business Unit (QBU), as defined in Treasury Regulations 1.985-2(b).

  2. Loose Form 8819 will be received from the taxpayer in OSPC.

  3. Upon receipt, take the following actions:

    1. Date stamp loose Form 8819.

    2. Route loose Form 8819 to Files, M/S 6722, where they will hold them in a white FRC "Record Storage Box" .

    3. On 12/9/2013, Files will write "Job No. N1-58-94-4" on box and assign a control number.

    4. Then, Files will transship the box to the Ogden Federal Records Center.

3.10.72.13.45  (01-01-2012)
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, CP 426, CP 427, CP 428, CP 429, 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 attached to a Form 5500 series return will be left attached and routed to OSPC Employee Plan (EP) Entity.

    2. Any other notice or correspondence attached to Form 5500 series return will be left attached and routed to OSPC Employee Plans (EP) Accounts.

3.10.72.13.46  (01-04-2013)
Form 8955-SSA and Form 5500 Schedule SSA (OSPC Only)

  1. Form 8955-SSA should be mailed to Ogden, M/S 6054. OSPC will date stamp and forward to Social Security Administration (SSA). OSPC will extract any item meant for IRS processing and route to the applicable function. OSPC will mail the Form 8955-SSA (no IRS documents or correspondence) to SSA at the following address:
    Social Security Administration
    Data Operations Center
    Attn: ERISA Process
    1150 East Mountain Dr.
    Wilkes-Barre, PA 18702-7797

    Note:

    Transship on a weekly basis, unless volumes are heavy. Then, ship daily.

  2. If there is a remit enclosed payable to Internal Revenue Service (Department of the Treasury, etc.), do not overstamp. "Hand-carry" package to PPU.

3.10.72.14  (08-14-2012)
NMF Minor Form Sort Categories (CSPC Only)

  1. Sort NMF forms Refund vs. No Refund. See IRM 3.10.72.13(3).

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

3.10.72.15  (01-01-2011)
Miscellaneous Receipt and Control Procedures

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

3.10.72.15.1  (01-01-2012)
Loose Documents Received from Files Function

  1. You should not receive any documents "From" Files. There are certain CP notices ("transcripts" ) that are generated in your local IT function that are routed to Files for processing. If they are accidentally delivered to Receipt and Control, instead of "IT to Files" , then route them to Files. (e.g., CP 36 series)

3.10.72.15.2  (06-26-2013)
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" , destroy as Classified Waste.

  3. If any of the Form 8453 series, "Declaration for an e-file Return" (for BMF) is received, route it to the e-Help Desk in Ogden, M/S 1056.

    Exception:

    Form 8453-X is routed to Exempt Organization (EO) Entity; For Form 8453-EX , route to CSPC e-help, Stop 2701. For Form 8453-F, refer to IRM 3.10.72.13.39.

  4. If the Form 8453 for an Individual return, "U.S. Individual Income Tax Transmittal for an IRS e-file Return" is received in Austin, route it for processing.

3.10.72.15.3  (01-01-2014)
Form 656 Offer In Compromise

  1. Form 656, Form 656-A, Form 656-PPV received alone or with any attachments should be mailed to either Brookhaven (NY) or Memphis Campus, based on the State where the taxpayer resides using the chart shown below. Form 656-L and any attachment should be mailed to Brookhaven (Holtsville, NY). Prepare a Form 3210, Document Transmittal, and send daily by traceable overnight mail the Form plus any attachments. Route any remittance and forms to Manual Deposit.

    Exception:

    Fresno Only - 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. Route them to Manual Deposit in Fresno.

  2. If an Installment Agreement (Form 433-A, Form 433-A (OIC), Form 433-B, Form 433-D, Form 9465) or Form 2159 is attached, put the Form 656 on top and route the package using the table below.

    • IRS
      5000 Corporate Ct. Stop 680
      Holtsville, New York 11742

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

    Exception:

    Form 656-L and any remittance should be routed to Brookhaven, Stop 680.

  3. The Memphis Campus is "MSC" ; the Brookhaven Campus is "BSC" , located in Holtsville, NY. Once any remittance has been processed, route the accompanying correspondence to one of these sites, based on the taxpayer's state.

    • If Taxpayer Resides In: Mail to:   If Taxpayer Resides In: Mail to:
      Alabama - AL MSC   Montana - MT MSC
      Alaska - AK MSC   Nebraska - NE BSC
      Arizona - AZ MSC   Nevada - NV MSC
      Arkansas - AR MSC   New Hampshire - NH BSC
      California - CA BSC   New Jersey - NJ BSC
      Colorado - CO MSC   New Mexico - NM MSC
      Connecticut - CT BSC   New York - NY BSC
      Delaware - DE BSC   North Carolina - NC MSC
      District of Columbia - DC BSC   North Dakota - ND BSC
      Florida - FL MSC   Ohio - OH BSC
      Georgia - GA MSC   Oklahoma - OK MSC
      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 MSC
      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  (01-04-2013)
Form 2848 and Form 8821 - Power of Attorney Routing (Memphis, Ogden, or Philadelphia)

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

    • Ogden, M/S 6737

    • Memphis, Stop 8423

    • Philadelphia (International), BLN 3-E08.123

    Note:

    Receipt and Control Second Sort function will only sort and mail the Form 2848 if received "loose" in Extraction. If another area detaches them, they will sort and route them to the Shipping area to be mailed to one of these sites. They should sort these Forms and rubber band them together with a Form 3210 (completed with the Mail Stop #) so they can be routed or shipped directly to the proper CAF function. Do not detach a Form 2848 from any return or piece of correspondence.

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

  3. Forms will be transshipped on a daily basis via overnight traceable mail (UPS Overnight with a Form 3210) to the appropriate campus using the following addresses, including the Mail Stop.

    If the Site is: Mail to this address:
    Memphis IRS
    Stop 8423
    5333 Getwell Rd.
    Memphis, TN 38118
    Ogden IRS
    Stop 6737
    1160 West 1200 South
    Ogden, UT 84201
    Philadelphia (for International Only) IRS
    BLN 3-E08.123
    2970 Market St.
    Philadelphia, PA 19104-5016

3.10.72.15.5  (01-01-2014)
Special Handling of Collection Forms – Form 9465, Form 433 Series, 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.

  2. If you notice an Installment Agreement form attached to a return, always date stamp the request and leave attached.

  3. If an Installment Agreement form is attached to a CP 501, CP 503, or CP 504, date stamp and route to CSCO, instead of ICT/CIS.

  4. If there is an Agreement (Form 9465 or Form 433 Series (except Form 433-A(OIC)) received "loose" or attached to a notice, date stamp and route to the CSCO site shown in the chart below.

    Note:

    If there is a check attached with "VOID" written across it, do not consider this a remit. Keep the check with the form and route the package to the designated CSCO site using the chart shown below.

    If a Form 9465, Form 433 series, or Form 2159 is received by itself or is attached to a CP 501, CP 503, CP 504, or CP 504B and is received in: Route IMF Forms/Notices (ones with SSN) to Compliance Services Collection Operations (CSCO): Route all BMF Forms and CP 504B Notices to Compliance Services Collection Operations (CSCO):
    AUSPC Atlanta, Stop 74 OSPC, M/S 5500
    CSPC OSPC, M/S 5500 OSPC, M/S 5500
    FSPC Andover, Stop 832 OSPC, M/S 5500
    KCSPC Stop P-4 5000 Memphis, Stop 811
    OSPC M/S 5500 M/S 5500

    Note:

    Any received with an International address or from Puerto Rico should be routed to Philadelphia, Stop 4-N31.142.

    Exception:

    If a Form 656 or Form 433-A (OIC) is attached, route to COIC. Refer to IRM 3.10.72.15.3 for mailing addresses.

    Note:

    Any CP 504B or Form 433-B will always be routed to one of the SB/SE CSCO sites (either Memphis or Ogden).

    Note:

    Some Form 9465 filers are instructed to attach Form 433-F. Date stamp both and leave the package together when routing to CSCO.

  5. If there is remit attached to an Agreement (Form 9465 or Form 433 Series, whether it is "loose" or attached to a tax return, date stamp and route to Deposit.

  6. If there is stub (either remit or correspondence one, with no remit) attached to an Agreement (Form 9465 or Form 433 Series), route the "package" to CSCO or ACSS.

    Note:

    Check the envelope for the mailing address. If it was mailed to ACS or ACS Support, then route to them instead of CSCO.

  7. CSPC does not have a CSCO site, but they have ACSS. If CSPC receives any piece of mail that is addressed to ACSS (Stop 813G, Stop 814G, Stop 81G or P.O. Box 145566), it belongs to ACSS in CSPC. Do not transship to CSCO in Memphis.

3.10.72.15.6  (01-01-2012)
Form W-4 Procedures

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

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

    If: And: Then:
    Form W-4 is attached to Form 3210, Document Transmittal Tax return is not present Destroy as classified waste.
    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 taxpayer 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  (01-01-2013)
Automated Substitute for Return ("ASFR" )

  1. Form 1040 series returns with the following characteristics should be sorted and routed to the ASFR Function. They are not to be sorted and batched for processing in Submission Processing. They are routed/transshipped to the correct site where the "ASFR" functions are located. The characteristics are:

    1. Form 3531 (PINK, not green) attached, or

    2. Letter 2566 (SC/CG) or Letter 3219 (SC/CG) attached, or

    3. "ASFR" is stamped or edited in the top margin.

    4. any "loose" tax return (i.e., no form or notice attached) addressed to either the ASFR Mail Stop or P.O. Box in Austin or Fresno

    Note:

    Do not route any "ASFR" returns to Statute.

  2. Use the following chart to route to the appropriate ASFR function. Prepare a Form 3210 when transshipping outside of your campus and address it to ASFR/CSCO and correct Mail Stop number.

    If "ASFR" Return is received in: Route to "ASFR" in:
    Andover Fresno, Stop # 81304
    Atlanta Brookhaven, Stop # 654
    Austin Austin, Stop # 5501
    Brookhaven Brookhaven, Stop # 654
    Cincinnati Brookhaven, Stop # 654
    Fresno Fresno, Stop # 81304
    Kansas City Fresno, Stop # 81304
    Memphis Brookhaven Stop # 654
    Ogden Brookhaven Stop # 654
    Philadelphia Brookhaven Stop # 654

3.10.72.15.8  (08-14-2012)
Form 8952, Application for Voluntary Classification Settlement Program (VCSP) – (OSPC Only)

  1. Form 8952 should not be received with a payment. If payment attached, do not overstamp. Hand-carry package to PPU.

  2. Route Form 8952 (received without a payment) to OSPC, Stop 7700.

  3. Once the Form 8952 has been reviewed and accepted, the IRS will send the taxpayer a Closing Agreement form to sign and return with a payment for the Balance Due. Keep this package together and route to PPU.

3.10.72.15.9  (04-18-2013)
"Streamline" Return Procedures (AUSPC Only)

  1. A program for Non Resident Non Filer taxpayers has been established. The groups of returns can be identified by any or all of the following characteristics:

    • Package of returns addressed to Mail Stop 6063 AUSC.

    • "Streamline" is written on return.

    • "Streamline" Questionnaire is attached.

    • Taxpayer specifically mentions the "Streamline" process in a letter.

  2. Keep all the returns together (Current and Prior Year). Take the following actions:

    1. Keep the tax years in consecutive order with the oldest year on top.

    2. Attach the documents on the side with a staple, binder clip or rubber bands across the length and width of the submission.

    3. If a Form W-7 is attached, place on front of the returns.

    4. Attach envelope. Single and Double Date stamp returns and attachments appropriately.

    5. Do not remove any attachments. Do not review for unsigned returns. Any return marked "Copy" should not be pulled for routing to 1040X Unit.

  3. Search through all pages for remittances. Overstamp checks as needed and send the group of returns and payment(s) to Deposit as "Imperfect" .

  4. ITIN (Form W-7) - If a Form W-7 is attached, send to ITIN for Expedited Processing.

    1. Transfer cases to ITIN on Form 3210.

    2. Indicate "Streamline Expedite Processing, Do Not Separate" on Form 3210 and monitor Acknowledgement.

    3. Ask ITIN to send returns back to Batching on Form 3210 when ITIN is assigned. Attach the copy to the File copies (original File Copy and Acknowledgement) of Form 3210, send Acknowledgement copy back, then route returns to Batching.

  5. Imminent Statute - If there are Statute imminent returns, expedite the package to the Statute function.

    1. Transfer case to Statute on Form 3210, addressed to your specified Contact person In the Statute Unit. Indicate "Streamline - Expedite Processing, Do Not Separate Package" on Form 3210 and monitor Acknowledgement.

    2. After Statute Clearance, the returns will be returned on a Form 3210 to Batching. Form 1040 Statute returns will be returned from Statute with indication of "Cleared by Statute" and should be immediately processed through the pipeline. If any Form 1040X returns are in the package, the entire package will be placed in the LB&I basket for review and disposition once the original return is processed.

    3. For Form 1040X "Streamline" Statute Imminent and Quick Assessments, do the following. For Statute Imminent Assessment (within 90 days of ASED), Statute will return this case to SP with a Routing Slip addressed to CIS on designated returns. RCO will make a photocopy of the return, attach the Routing Slip, and walk the photocopied return to CIS. The original will stay with the package. For Statute Quick Assessment (less than 5 days before the ASED), Statute will photocopy the returns and send the copy to CIS; the original will come back to SP with "Sent to CIS/ICT mm/dd/yyyy" written in red.

  6. Any Streamlined package received with 1 or more Form 1040X/"Amended" returns will be placed the LB&I basket located in the Batching area. Any package containing all Originals will be routed to Batching.

  7. Other than AUSPC - If the returns are received at any campus other than Austin, process any remit, then ship daily to the following address after the steps in (2) above are completed. Identify as "Streamline" on a separate Form 3210. They can be shipped in the same box with any other receipts. Do not route to Statute. Use the following address:
    Internal Revenue Service
    Mail Stop 6063 AUSC
    3651 S IH 35
    Austin, TX 78741

  8. If any Form 1040NR, Form 1040PR, or Form 1040SS is received with an indication of "Non Resident/Non Filer" or "Streamline" , place in the LB&I basket in Batching for review.

  9. If correspondence is received in reference to the "Non Resident/Non Filer" or "Streamline" program, route to Austin, LB&I, Stop 4300 AUSC.

3.10.72.16  (03-11-2013)
Referrals to Criminal Investigation (CI), Integrity & Verification Operation (IVO), or Frivolous Filer Program (FRP), etc.

  1. Three "Funny Boxes" will be set up within Receipt and Control in the IMF Submission Processing Campuses, including all phases (i.e., Extraction, Second Sort, Correspondence, etc.) to identify and pull specific types of documents that are found to be suspicious. There will be one box for CI, and two boxes for IVO. One of the IVO boxes is for "OMM" (Operation Mass Mailing) and the other is "non-OMM" . Specific criteria for each box is listed under the section for the Function. Edit the Julian Date (for the received date) in the upper left margin of all returns you refer to any "Funny Box" , if you're not stamping the official IRS received date.

    Note:

    No employees from Quality Review or Improvement Team will review the contents of the funny boxes. Feedback can be provided to Management by IVO or CI employees who gather data for the weekly Tracking Sheet.

  2. Route returns that appear to be suspicious, if you notice a trend or a suspicious document, unless they are one of the exceptions listed in (11) below. You are not required to read correspondence for this criteria, but if there are times when you are drawn to look at specific criteria, follow the specific instructions to determine the appropriate box, or whether it has to be mailed to Frivolous Filer or referred to TIGTA.

    Note:

    BMF Sites do not have "Funny Boxes" set up in Receipt and Control, but if you notice any "suspicious returns" or any kind of language or content of the return(s) indicating a "tax avoidance argument" , notify your Lead or Manager to determine if it needs to be referred to one of these functions.

  3. You are not required, nor should you take additional time to review the attached schedules or line entries to try to find returns to refer to the Funny Boxes. If you notice these items or get a feeling that the return (or group of returns) does not "look right" , then take time to review for the specific criteria. Remember, Receipt and Control is the first stop for these returns. Other downstream functions have instructions to look for this criteria, plus additional items. Also, do not think that your efforts are not appreciated if the returns are sent back to be processed. If the IVO or CI stamp is in the upper left corner, that means they have already reviewed this. They perform certain actions to prevent the taxpayer’s refund, if appropriate, even if we continue to process the return through the pipeline.

  4. Always keep the envelope when referring returns to a funny box or routing to Frivolous Filer or TIGTA. You can either put the contents back into the envelope if it will remain intact, or staple the envelope to the back of one of the documents and securely rubber band/paper clip the group of documents.

  5. When "fake" forms/tax returns are received, they should be referred to an appropriate "funny box" , or possibly to TIGTA. If unsure, refer these to your Planning and Analysis analyst. This will have to be determined on a case by case basis. For example, there is a "fake" Form 1099-CC. These should be mailed to Frivolous Filer in OSPC, M/S 4450. However, if there was a "fake" IRP document attached to a tax return showing a "fake" withholding amount that would give the taxpayer an erroneous refund if processed, this would not automatically be referred to Frivolous Filer. It would possibly be accepted by another "Funny Box" function. Do not send all "fake" forms to Frivolous Filer, but be sure to report to your manager.

  6. Each of the three functions, Criminal Investigation (CI), Integrity & Verification Operation (IVO), and Frivolous Filer Program (FRP) review documents with specific criteria.

  7. The following are Exceptions to CI, IVO, and FRP criteria, but should also be recognized for special routing:

    1. If the correspondence is claiming that someone else cashed their Refund Check, route to Refund Inquiry in your site.

    2. If the correspondence is from an informant claiming they know of an individual or business who is not claiming the proper amount of income on a tax return or filed a Form 3949-A, route the package to Fresno (FSPC), Stop C 2003 following PII guidelines.

  8. If the return pulled by Receipt and Control was put in the CI box, but it was actually one for IVO, the CI employee will stamp it, then put it in the IVO box (and vice verse). The designated Receipt and Control employee should notify the appropriate function that returns are in their box if they do not have a scheduled pick-up on that day.

  9. If you find returns that meet Frivolous Filer criteria, refer them to the Funny Box for a local representative to review. If they must be mailed to Ogden to the specific unit, be sure to include a Form 3210 properly addressed and follow-up on the Acknowledgement copy of the Form 3210 . One current example of Frivolous Filer is the literal "Reparation" written across the top of the return. Refer to IRM 3.10.72.16.3 for the list of criteria.

  10. If you receive correspondence with threatening language towards the IRS or a specific government official or a specific IRS employee, immediately give it to your manager to contact TIGTA. If there is Protest language on incoming or Undeliverable mail, refer it to TIGTA. Do not put this type of correspondence in a Funny Box.

  11. The following are examples of returns appear suspicious, but should not be pulled for any of the "Funny Boxes" . Instead, Code and Edit will issue correspondence on the following:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡

3.10.72.16.1  (03-27-2013)
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.10.72.16.1.1  (08-14-2012)
Questionable Payments

  1. Campuses can receive questionable remittances that resemble checks and money orders. In most cases, these remittances show the taxpayer and the "United States Bureau of Internal Revenue" as payees. The bogus remittances may include other identifying characteristics. DO NOT PROCESS ANY REMITTANCES CONTAINING THE FOLLOWING CHARACTERISTICS:

    1. Unusual or no financial organization name.

    2. Monetary instruments printed on non-check quality paper or photocopying paper.

    3. Monetary instruments that reference "Title 31 USC 371" .

    4. No bank routing information.

      Note:

      All American checks have a nine digit number surrounded by symbols "|:|:" . For example, it would look similar to the following: |:123456789|:.

    5. A lien number.

    6. The words "Certified Bankers Check," "Public Office Money Certificate," "Certified Documentary Draft," "Lien Draft," "Certified Money Certificate," and "Comptroller Warrant."

    7. Bank or Financial Institution does not exist or has gone out of business.

    8. No magnetic encoding.

    9. A sight/site draft that requires a service charge to process.

    10. Non negotiable remittances such as a Lien draft, Certified Banker's Check, Public Office Money Certificate, Certified Documentary Draft, Comptroller Warrant and/or Certified Money Certificate.

    11. "NOT FOR DEPOSIT" , "EFT ONLY" , "FOR DISCHARGE OF DEBT" , "NOT FOR DEPOSIT" , and/or "WITHOUT RECOURSE" on the back of a check should not be overstamped. Route to Friv Filer unit in Ogden, Stop 4450 or your local Friv Filer Coordinator.

  2. A large majority of the bogus remittances are received by "Certified" or "Registered" mail. They may be accompanied by the following documents:

    1. A letter requesting a refund for overpayment or the taxpayer renouncing his/her U.S. citizenship.

    2. A document titled "WARRANT PROCESSING PROCEDURES" has been attached to several of the bogus remittances. THIS IS NOT A LEGAL OR VALID DOCUMENT. DO NOT PROCESS A REMITTANCE BECAUSE IT IS ATTACHED TO THE WARRANT PROCESSING PROCEDURES,

  3. Upon receipt of a suspicious remittance, do the following:

    1. Avoid removing evidence or lifting finger or palm prints. Avoid handling the remittance, envelope, and any correspondence attached. Place remittance in a check saver. Place other contents in a plastic bag.

    2. If there is any doubt about the legitimacy of a particular payment, immediately contact your manager or your Remittance Security Analyst. They will contact the Fraud Detection Center (CI) or the local Office of the Treasury Inspector General for Tax Administration (TIGTA) in your Campus.

3.10.72.16.2  (03-11-2013)
Income & Verification Operation (IVO) Criteria

  1. The following are examples of IMF returns, correspondence (not all inclusive) to route to your local IVO:

    1. Prisoner Mail - identified by more than 5 or 9 digit zip code or an unusual type of address

    2. Refund Schemes — related to wage/withholding issues (IMF)

    Note:

    Do not mix returned debit cards or Treasury checks to be routed to IVO External Leads with tax returns referred to this function. Keep them separate.

  2. The most common type of "refund scheme" return (never a Balance Due return) that is pretty easily identifiable are the OMM (Operation Mass Mailing) returns, which possess the following criteria. Put these in the "OMM box" . Some of the criteria looks similar to the Criminal Investigation criteria. The difference is that IVO looks at ones with a source document (e.g., Form W-2 or Form 1099); CI wants to see multiple "like" returns that have unverifiable income (meaning no source attached). Use the following table to determine if you should refer the documents to the "OMM box" or the "Non-OMM box" :

    An "OMM" return will meet most of the conditions below:

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    "Non-OMM" return will meet ANY of the conditions below:
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Returns with wages/withholding that are suspicious, such as:
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Condition 2:≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡

    • ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Returns with wages/withholding that indicate taxpayer is a prisoner:
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Condition 3: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Condition 4: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reported Income:
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Form W-2 is suspicious, such as
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

     
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

     

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

     

    Note:

    In some instances, these returns are actually mailed in a large "bulk" envelope. Other times, they are mailed separately, but you may remember seeing one similar on the same day, or a previous day. If you feel it's suspicious, pull it out for the "funny box" .

  3. "IVO" wants to process some returns after they review them and will stamp their acronym in the upper left corner of the return after they have reviewed it. Continue sorting and batching if IVO has stamped the return(s) and bring them back to Second Sort.

3.10.72.16.3  (08-14-2012)
Frivolous Filer Program (FRP) Criteria

  1. The following are examples of returns, correspondence (not all inclusive) to sort for the IMF"FRP Funny Box" for review by your local FRP Coordinator:

    Note:

    BMF Sites do not have "Funny Boxes" set up in Receipt and Control, but if you notice any of this criteria, you should still notify your Lead or Manager.

    1. Argues—for any reason—the filing of a tax return or the paying of a tax.

    2. Makes use of a frivolous argument to reduce income or tax liability. See examples below in (2).

    3. Marks out or alters—in any manner—the jurat (penalty of perjury statement) above the signature.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡

    8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    9. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    10. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    11. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    12. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    13. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    14. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    15. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.10.72.17  (01-01-2013)
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 and Control in error will have to look up the DLN and prepare the Transmittal for the Files function. Receipt and Control clerks should 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 3.8.45.4.20I, Manual Deposit Process.

  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. You can look on SERP under the "Local Sites/Other" tab, then Mail Routing Guide link (http://serp.enterprise.irs.gov/databases/local-sites-other.dr/local.dr/mrg.dr/mrg_all_campus.htm) to find routing guides for all ten campuses. This is very helpful when trying to locate a mail stop of a function when transshipping documents to another campus.

  4. A manager or your Planning and Analysis analyst can provide you with the CC MESSG information with the IDRS numbers of individuals, groups, functions to aid in routing letters or other internal documents with an employee's IDRS number.

Exhibit 3.10.72-1 
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.

Note:

Each site should have a coordinated procedure with Accounts Management ICT/CIS function to indicate that certain items routed to them are to be processed as "Expedites" (i.e., "Expedites" should not be mixed with regular work when routing to ICT/CIS. It should be clearly identified for them (e.g., all Carryback, Net Operating Loss, Form 1045, etc.)

DOCUMENT/FORM ROUTE TO: ADDRESS OR MAIL STOP #
Form CT-1 and Form CT-2 CSPC  
Form CT-1 X CSPC Stop 537G
Form 11C CSPC - send daily "Express" mail with Form 3210 listing EINs.  
Form 56 IMF/BMF/EO Entity
(If SSN only, IMF Entity; if EIN only or a combination SS and EIN, route to BMF/EO Entity. If no TIN, see Part III, Line 3 for Form type to determine which Entity should work it.)
IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
BMF Entity
CSPC - Stop 343G
OSPC - Stop 6273
Form 56-F CSPC/OSPC Entity CSPC - Stop 343G
OSPC - M/S 6273
Form 433-A
Form 433-B
Form 433-D

Exception:

If Form 656 is attached to any Form 433 series, or any Form 433-A (OIC), route to COIC. See IRM 3.10.72.15.3.

CSCO See chart in IRM 3.10.72.15.5 to determine routing in your site.
Form 637 CSPC Stop 5701-G
Form 656, or Form 656with:
  • Form 433 series

  • Form 2159 or

  • Form 9465

COIC
See IRM 3.10.72.15.3.
Brookhaven - Stop 680
Memphis - Stop 880
Form 656 (photocopy) FSPC - Manual Deposit  
Form 656-L Brookhaven (NY) Stop 661
Form 668 (no remit) ACS Support - CSPC, FSPC, or KCSPC  
Form 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.
Form 706, Form 706-NA (including Foreign) CSPC  
Form 706"Amended" CSPC Estate and Gift Stop 824G
Form 706CE CSPC Estate and Gift Stop 824G
Form 706GS (D) CSPC  
Form 709 CSPC  
Form 709"Amended" CSPC Estate and Gift Stop 824G
Form 712 CSPC  
Form 720 CSPC-send daily "Express" mail with Form 3210 listing EINs.  
Form 720X CSPC - Excise Stop 5701-G
Form 730 CSPC-send daily "Express" mail with 3210 listing EIN'S.  
Form 843 Accounts Management  
Form 843 for "Branded Prescription Drug Fee" written in top margin

Note:

Other indications on Form 843 are "Fee" box checked on Line 3, "Other" box is checked on Line 6 and "BPD Fee" is entered, "Branded Prescription Drug" is entered on Line 7, and Form 8947 is attached.

OSPC M/S 4921

Note:

Sort separately when routing to ICT/CIS.

Form 843
Foreign Address or VISA Claims (BMF)
Accounts Management  

Form 843
Excess FICA claims for U.S. Possession Address
Accounts Management  

Form 843
"Student FICA" or "Foreign Student FICA" written across the top of the form
Accounts Management  
Form 870P Exam  
Form 885E Accounts Management  
Form 900 ACS Support - CSPC, FSPC, or KCSPC  
Form 907

Note:

Always date stamp. If Letter 105C is attached, put letter on top and also date stamp.

  Examination

Exception:

If "Kind of Tax" on Form 907 is "Employment" , "Form 941" , "FICA" , etc. and any attachment or body of Letter 105C indicates "Quality Stores, Inc." or "CSX Corp" v. United States, date stamp Form 907, as well as Letter 105C, then route package to:
Internal Revenue Service
1550 American Blvd.
Suite 500, Stop 4556 lcm
Bloomington, MN 55425
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Form 911 Taxpayer Advocate (TAS)  
Form 921, Form 921-I, or Form 921-P, "Request to Use the Alternative Cost Method as Provided by Rev. Proc. 92-29" , "Annual Statement on the Alternative Cost Method as Provided by Rev. Proc. 92-29"   See Exhibit 3.10.72-11.
Form 926 Philadelphia - Exam CF&S BLN 4-E08.141
Form 940 CSPC or OSPC  
Form 940 Amended Accounts Management  
Form 940B - All
Form 940C - Only No Remit or No Correspondence
CSPC FUTA
Stop 815G
Form 940 PR OSPC  
Form 940 PR Amended Accounts Management  
Schedule R (Form 940 ) "Loose" Accounts Management  
Form 941 CSPC or OSPC  
Form 941 Amended Accounts Management  
Form 941C (Loose) Accounts Management  
Form 941C with return(s) attached CSPC or OSPC  
Form 941C with Form 941 PR /Form 941SS box checked Accounts Management  
Form 941 with Schedules R (Form 941) CSPC or OSPC  
Schedule D (Form 941) "loose" Philadelphia 4-G08.151
Schedule R (Form 941) "loose" Accounts Management  
Form 941M CSPC or OSPC - route to Code and Edit - do not Batch.  
Form 941M with Form 941 If received with Form 941, staple Form 941M behind Form 941 and route package to CSPC or OSPC for processing.  
Form 941 PR/Form 941SS OSPC  
Form 941-PR X Accounts Management  
Form 941X"loose" or with Schedules R (Form 941) attached Accounts Management  
Form 941X with return(s) attached CSPC or OSPC  
Form 943 CSPC or OSPC  
Form 943A Accounts Management  
Form 943-PR X Accounts Management  
Form 944 CSPC or OSPC  
Form 944-X Accounts Management  
Form 944PR OSPC M/S 4091
Form 944-PR X Accounts Management  
Form 944(SP) CSPC or OSPC  
Form 944(SP) X Accounts Management  
Form 944SS OSPC M/S 4091
Form 945 CSPC or OSPC  
Form 945-X Accounts Management  
Form 952 OSPC  
Form 966 If received in CSPC - route to Brookhaven CSCO - Stop # 661
If received in OSPC - route to Memphis CSCO - Stop # 811
If received in any Other site - Refer to Line 7e on Form 966 for BMF site where return was filed and follow guidelines above.
 
Form 966 with "Filed Pursuant to Notice 97-4" written across the top and"Section 1361(b)(3)(B)" is entered on Line 10 BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
Form 976 CSPC or OSPC  
Form 982 Accounts Management  
Form 990/Form 990EZ OSPC  
Form 990BL CSPC NMF Unit Stop 312
Form 990-T/Form 990 PF OSPC  
Form 1000 OSPC Exam M/S 4140
Form 1023 - Do not detach anything. CSPC Stop 31
Form 1024 - Do not detach anything. CSPC Stop 31
Form 1028 CSPC Stop 31
Form 1040 (Marked "ASFR" in the top left margin, or Cover Letter 2566 or Letter 3219 attached, or pink Form 3531 attached, or envelope is addressed to ASFR Mail Stop or P.O. Box and contains a "loose" tax return (no correspondence attached)

Note:

Do not route these returns to Statute.

ASFR – Austin, Brookhaven, or Fresno (route to Return Address on Cover Letter or to corresponding campus shown in the IRM reference).

Note:

Do NOT detach Form 1040.

Refer to IRM 3.10.72.15.7 for routing instructions.
Form 1040/Form 1040A/Form 1040EZ/Form 1040NR Returns with Foreign or U.S. Possession Address AUSPC  
Form 1040 with Form 2555/Form 2555-EZ AUSPC  
Form 1040 with Form 8891 AUSPC  
Form 1040 series marked "IVO" IVO (Integrity & Verification Operations) AUSPC - Stop 6572 AUSC
FSPC - Stop M2004
Form 1040 series marked "KIA" KCSPC - Expedite transshipping
KCSPC Only - Pull out for AM KITA Coordinator
ATTN: KITA Coordinator for AM
Form 1040C AUSPC  
Form 1040ES Non-Remit Destroy  
Form 1040ES with correspondence attached Accounts Management  
Form 1040ES with a Name Change indication IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
Form 1040NR (Individual or SSN)

Note:

Refer to check box in upper right corner of the form.

AUSPC  
Form 1040NR-EZ AUSPC  
Form 1040NR (Estate and Trust or EIN)

Note:

Refer to check box in upper right corner of the form.

CSPC
(for NMF processing)
Stop 312
Form 1040NR/Form 1040NR-EZ"Amended" for "Individuals" Accounts Management  
Form 1040NR/Form 1040NR-EZ"Amended" for "Estate and Trust" CSPC Estate and Gift Stop 824G
Form 1040-PR AUSPC  
Form 1040-PR Amended Accounts Management  
Form 1040-SS AUSPC  
Form 1040-SS Amended Accounts Management  
Form 1040X 1040X Unit - IMF Campus AUSPC, FSPC, or KCSPC
Form 1040X Marked "Disaster" , "Hurricane" , "Storm" , Flood, FEMA, etc. 1040X Unit - Sort for a 6-day Expedite BBTS cycle  
Form 1040X with Foreign Address, or
Form 2555, or
Carryback for Foreign Tax Credit, or
Dual Status
Accounts Management

Note:

Expedite all "Carrybacks" or "Net Operating Loss" ("NOL" and identify them as "expedites" when routing to ICT/CIS).

 
Form 1040X marked "KITA" or "KIA" Transshipping to KCSPC.
KCSPC Only - Pull out for AM KITA Coordinator
ATTN: KITA Coordinator for AM
Form 1040X - Box on Line 1 or Part II (Page 2) is checked indicating Net Loss Carryback, or box is not attached, but Form 1045 Schedule A-NOL or Schedule B-NOL Carryover is attached Accounts Management

Identify as Expedite when routing when routing to ICT/CIS. Do not sort with other Form 1040X for routing to the 1040X Unit.
 
Form 1040X with any of the following attached:
  • CP 11

    • CP 12

    • CP 2057

    • Form 8009-A

    • or, any "C" Letter (other than Letter 12C)


Note:

Always date stamp the correspondence and Form 1040X; move correspondence to the back.

1040X Unit - IMF Campus

Note:

If Letter 12C attached, route to Rejects.

AUSPC, FSPC, or KCSPC
Form 1041 CSPC or OSPC  
Form 1041 with Form 1040-NR Attached Accounts Management  
Form 1041A OSPC  
Form 1041N OSPC  
Form 1041QFT CSPC (Domestic)
OSPC (International)
 
Form 1041T Accounts Management  
Form 1042 OSPC M/S 6054
Form 1042 Amended (either "Amended" box is checked, or
  • Amended

  • Corrected, or

  • Revised

Accounts Management  
Form 1042-S OSPC M/S 4091
Form 1042-T OSPC M/S 4091
Form 1045 Accounts Management

Note:

If attached to a Form 1040 (or schedules) 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. Expedite all Forms 1045 to ICT/CIS and identify as an "Expedite" .

 
Form 1065 CSPC or OSPC  
Form 1065B OSPC  
Form 1065 (Publicly Traded Partnership) OSPC  
Form 1065X (including any attached returns or schedules - keep package together) Accounts Management  
Form 1066 OSPC  
Form 1099 series (Copy B only) Accounts Management  
Form 1120 CSPC or OSPC  
Form 1120-C
Form 1120-F
Form 1120-FSC
Form 1120-PC
Form 1120-POL
OSPC  
Form 1120-H
Form 1120-L
Form 1120-ND
Form 1120-REIT
Form 1120-RIC, Form 1120-S
Form 1120-SF
CSPC or OSPC  
Form 1120 X Accounts Management  
Form 1120-F or Form 1120-FSC"Amended" Accounts Management  
Form 1122 Accounts Management  
Form 1127 (except "Form 709" shown in Part I)

Note:

Do not mail any attached return or remit. Detach for processing.

Technical Services Advisory Group Office (based on location of the Taxpayer-including International)
Attn: Advisory Group Manager
See Exhibit 3.10.72-10 for complete Mailing Address
Form 1127
(for "Form 709" shown in Part I)
Cincinnati Compliance Services, Estate and Gift Tax Stop 824G
Form 1128 IMF/BMF/EO Entity
If SSN, IMF Entity; if EIN, BMF or Exempt Organization (EO) Entity.

Note:

Do not detach return from Form 1128.

IMF Entity

AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
BMF Entity
CSPC - Stop 343G
OSPC - M/S 6273
Form 1138 Accounts Management  
Form 1138 with Form 7004 CSPC or OSPC
Keep Form 7004 on top and batch as a Form 7004
 
Form 1139 Accounts Management

Note:

If Page 1 and 2 of Form 1120, Form 8271, Schedule D, Form 3800, Form 8308, or statements are attached, bring Form 1139 to front and keep package together.

 
Form 1310 Accounts Management  
Form 2032 BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
Form 2063 AUSPC Files  
Form 2159 CSCO Refer to chart in IRM 3.10.72.15.5 to determine routing in your site.
Form 2290/Form 2290SP (including Canadian and Mexican truckers) CSPC  
Form 2350 AUSPC  
Form 2350 with Attachments AUSPC Code and Edit  
Form 2439 Copy C and Copy D Destroy  
Form 2439 Copy A and/or Copy B Accounts Management  
Form 2553

Note:

If Form SS-4 attached to any form routed to Entity, staple to the back.

BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
Form 2555/Form 2555-EZ Accounts Management  
Form 2674 OSPC - Trust Fund M/S 5300
Form 2678 BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
Form 2688 Sort with Form 4868 (IMF Campus)  
Form 2848 See IRM 3.10.72.15.4 for correct Campus, based on taxpayer's address. Ogden - M/S 6737
Memphis - Stop 8423
Philadelphia - BLN 3-E08.123
Form 3115 See IRM 3.10.72.5.13  
Form 3177 CSCO  
Form 3213CG Accounts Management  
Form 3449 COIC (Brookhaven)
P.O. Box 9007
Holtsville, NY 11742-9007

COIC (Memphis)
P.O. Box 30803
Memphis, TN 38130-0803
Brookhaven - Stop 310




Memphis - Stop 8236M
Form 3465 Accounts Management  
Form 3491 Philadelphia 5-P04.124
Form 3520
(1998 and subsequent)
OSPC Batching  
Form 3520
(1997 and Prior)
OSPC - Do not batch. Route to Cycle Control with a Transmittal indicating "ALPHA " . M/S 6725
Form 3520"Amended" Accounts Management  
Form 3520A
(2000 and subsequent)
OSPC - Sort Original and Amended together  
Form 3520A
(1999 and Prior)
OSPC - Do not batch. Route to Cycle Control with a Transmittal indicating "ALPHA " . M/S 6725
Form 3870 Refer to "Reason" on Line 11. Route to appropriate area in the Campus to input the adjustment. (e.g., Accounts Management, CSCO, etc.)
Form 3911

Note:

If Form 8822/Form 8822-B for Address Change is attached, leave the package together. Route both to Refund Inquiry.

Refund Inquiry Function - Sort IMF/BMF using Line 7 info and transship to appropriate campus of where they should have filed their tax return  
Form 3949 Route to your local function based on the checked box on Line 9-14 on the second page.  
Form 3949-A FSPC Stop C 2003
Form 4029 Philadelphia BLN 4-G08.151
Form 4089, or
Form 4089-B

Note:

Attach any other form or correspondence to the back.

Route according to the Symbols written in the box in the upper right corner.

Example:

When the symbols are CCSDM:BMF AUR 6663 or CCS:CCO:OGD:IRDM 6663, route to BMF AUR function in Ogden at Mail Stop 6663.

 
Form 4149 IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
Form 4159 Accounts Management  
Form 4180 OSPC - Trust Fund M/S 5300
Form 4219 OSPC - Trust Fund M/S 5300
Form 4361 Philadelphia BLN 4-G08.151
Form 4442 Use Line 4 and/or Line 5 to route to correct person/function  
Form 4466 CSPC or OSPC Accounting – Expedite  
Form 4461 CSPC FOB, Room 5106
Form 4461-A CSPC FOB, Room 5106
Form 4461-B CSPC FOB, Room 5106
Form 4506 /Form 4506-T/Form 4506T-EZ RAIVS"Expedite" Daily

Note:

Sort any requests (identified as "New Jersey/Hurricane Sandy" ) or written requests from any Disaster victims for tax returns/transcripts to the top and identify as "Expedite" when routing to RAIVS.

 
Form 4506 /Form 4506-T/Form 4506T-EZwithForm 14039 Accounts Management  
Form 4506/Form 4506-T/Form 4506T-EZ with Subpoena (and possibly a remit) Do not cash check. Send overnight traceable mail to the following address: Internal Revenue Service
Disclosure Scanning Operation
Stop 93A
4800 Buford Hwy
Chamblee, GA 39901–0093
Form 4506-A OSPC - RAIVS M/S 6734
Form 4563 AUSPC  
Form 4598 Accounts Management  
Form 4666A Accounts Management  
Form 4669 Accounts Management  
Form 4670 Accounts Management  
Form 4720 OSPC

Note:

If Form 990-T attached, do not detach.

 
Form 4759 Route to Mail Stop/Function shown in "IRS Return Address" section.

Note:

If unavailable, destroy as Classified Waste.

 
Form 4768 CSPC Code and Edit  
Form 4810 SC Exam Classification  
Form 4868
January 1 - April 22
No Attachment
ISRP - (IMF Site)  
Form 4868
January 1 - December 31
With Attachment
Code and Edit - (IMF Site)  
Form 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  
Form 4868 with indication of "Trust" or "Estate" CSPC Batching, Stop 312
Form 4868with EIN and none of the characteristics shown above IMF Batching function

Note:

Attach to a Routing Slip when transshipping to a IMF site.

Austin
Fresno
Kansas City
Form 4868
April 23 - December 31
Code and Edit - (IMF Site)  
Form 4876A CSPC 341/T-101
Form 4977 Accounts Management  
Form 5074 AUSPC  
Form 5213 Planning and Special Programs (PSP) SB/SE See Exhibit 3.10.72-9 for the Mailing Address for Technical Service Exam.
Form 5227 OSPC  
Form 5300 CSPC Stop 31
Form 5307 CSPC Stop 31
Form 5309 (leave attached to Form 5300 ) CSPC Stop 31
Form 5310/Form 5310-A CSPC Stop 31
Form 5329 Accounts Management  
Form 5330 OSPC  
Form 5452 Accounts Management  
Form 5466B Batching

Note:

Sort Individual/Business separately.

BMF - OSPC
IMF - KCSPC
Form 5471 CSPC Stop 97
Form 5472 CSPC Stop 97
Form 5500-EZ OSPC  
Form 5500/Form 5500-SF (All Plan Years ) Employee Plan (EP) Entity OSPC - M/S 6273
Form 5511 Accounts Management  
Form 5558
- with or without Attachment
OSPC Code and Edit  
Form 5564 A/Form 5564 (SP) Exam  
Form 5578 OSPC  
Form 5604 ("loose" ) Ogden - 6020(b) Team M/S 5508
Form 5713 OSPC M/S 6112
Form 5735 OSPC  
Form 5768 OSPC  
Form 5792 CSCO  
Form 5884-C (including all amended returns and correspondence to the back) OSPC M/S 6750
Form 5884-C (with original Form 941, Form 943, or Form 944) CSPC or OSPC Batching
Form 6069 CSPC - Batching Stop 312
Form 6118 Accounts Management  
Form 6088 CSPC  
Form 6166 Philadelphia 3-G23.100
Form 6252 Accounts Management  
Form 6335 Accounts Management  
Form 6401 IMF Code and Edit (Do not batch.)  
Form 6458 AUSPC  
Form 6497 Ogden Exam Classification M/S 4140
Form 6513 BMF Code and Edit (Do not batch.)  
Form 6559/Form 6559A CAWR Unit Memphis - Stop 814
Philadelphia - Stop 4-G08.151
Form 6781 Accounts Management  
Form 7004 CSPC or OSPC  
Form 7004 with Form 1138
(Keep together and batch as Form 7004.)
CSPC or OSPC  
Form 7004
(Part II b Code is 15, or Foreign/U.S. Possession Address)
OSPC  
Form 8023 OSPC M/S 4912
Form 8027 CSPC  
Form 8038 OSPC  
Form 8038-B OSPC  
Form 8038-CP OSPC  
Form 8038-CP ("Amended" box checked) OSPC Expedite to M/S 6552
Form 8038G OSPC  
Form 8038GC OSPC  
Form 8038-R or Form 8038-R with Form 8038-T attached Ogden M/S 6552
Form 8038-T OSPC  
Form 8038-TC OSPC  
Form 8082 (keep "Amended" Form 1065-B attached) Accounts Management  
Form 8109/Form 8109A AUSPC, KCSPC, CSPC, or OSPC  
Form 8157 RAIVS  
Form 8264 OSPC - Office of Tax Shelter Analysis (OTSA) M/S 4914
Form 8271 Accounts Management  
Form 8274 Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8275 Accounts Management  
Form 8281 OSPC Files
Form 8282 OSPC M/S 4140
Form 8283 Accounts Management  
Form 8288 and Form 8288-A (Photocopies attached to Form W-7) AUSPC, or
OSPC (if all forms are originals)
ITIN Unit - AUSPC, Stop 6090
FIRPTA Unit - OSPC
Form 8288, or Form 8288 with Form 8288-A attached (Copy A and Copy B attached) OSPC M/S 4091
Form 8288"Amended" OSPC - Sort and batch with Original forms for Code and Edit.  
Correspondence regarding Form 8288 or FIRPTA Accounts Management  
Form 8288-A ("loose" ) Accounts Management  
Form 8288 B Accounts Management OSPC - M/S 6731
Form 8302 Accounting  
Form 8308 Accounts Management  
Form 8316 Accounts Management  
Form 8328 OSPC  
Form 8329 BMF Entity OSPC - M/S 6273
Form 8330 BMF Entity OSPC - M/S 6273
Form 8379 ("loose" ) Accounts Management  
Form 8404 CSPC  
Form 8408 KCSPC Stop 5000
Form 8453 AUSPC e-help  
Form 8453-B
Form 8453-C
Form 8453-EO
Form 8453-I
Form 8453-PE
Form 8453-S
OSPC e-Help M/S 1056
Form 8453-EX CSPC e-Help 2701
Form 8453-F OSPC M/S 6054
Form 8453X Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8519 ACS Support - CSPC, FSPC, KCSPC, or Philadelphia CSPC - Stop 813-G
FSPC - Stop 76100
KCSPC - Stop 4-P 5050
Philadelphia - Stop 4-Q26.132
Form 8546 Lost or Misplaced Taxpayer Checks
(Reason shown on Line 11)
Accounting - Dishonored Check File (DCF)

AUSPC - Stop 6274
CSPC - Stop 21
FSPC - Stop 37104
KCSPC - Stop 6261
OSPC - Stop 6250
Form 8546 Claims for bank charges due to an erroneous levy and DDIAs
(Reason shown on Line 11)
ACS Support:
CSPC - Stop 813-G
KCSPC - Stop 4-P 5050
Philadelphia - Stop 4-Q26.132
Form 8594 Accounts Management  
Form 8596/Form 8596A KCSPC IRP Unit Stop 6052
Form 8599 Accounts Management  
Form 8606 1040X Unit - IMF SP site  
Form 8609 and Form 8610 (Keep together.) If "loose" and Part I and II are signed - route to Philadelphia.

Note:

If attached to a tax return - leave attached and continue processing the return.

IRS
2970 Market St
Mail Stop 4-E08.141
Philadelphia, PA 19104
Form 8612 CSPC  
Form 8613 CSPC  
Form 8621 Accounts Management  
Form 8621-A OSPC Deposit M/S 6059
Form 8633 AUSPC Stop 6380
Form 8655 OSPC M/S 6748
Form 8689"loose" Accounts Management  
Form 8693 Philadelphia 4-E08.141
Form 8697
(Individual)
Philadelphia 1-D08.113
Form 8697
(Business)
CSPC Stop 6222G
Form 8703 OSPC M/S 6054
Form 8716 BMF Entity CSPC- Stop 343G
OSPC - M/S 6273
Form 8717 CSPC  
Form 8718 CSPC  
Form 8725 CSPC  
Form 8752 CSPC or OSPC  
Form 8796 Disclosure  
Form 8802 Transship Form, attachments, and payments to Citibank at the following address:


If no payment, route package to Philadelphia, BLN 3-G23.100.
≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Form 8804 (Original or "Amended" ) OSPC -Sort and Batch Original and Amended together for Code and Edit. M/S 4091
Form 8804-C (or Certificate of Reduction Under IRC 1.1446-6) or
Form 8813 with Section 1446 Payment voucher (no remit) attached to Form 8804-C
Philadelphia BLN 4-E08.142
Form 8805 (Original or "Amended" ), or
Form 8805 - Copy A and Copy D
(no Form 8804 attached
OSPC -Sort and Batch Original and Amended together for Code and Edit. M/S 4091
Form 8805 - Copy B and Copy C
(no Form 8804 attached)
Accounts Management  
Form 8811 OSPC Files
Form 8813 OSPC M/S 4091
Form 8819 OSPC Refer to instructions in IRM 3.10.72.13.44.
Form 8821 Ogden/Memphis/Philadelphia (See IRM 3.10.72.15.4 for addresses) MSC - Stop 8423
OSPC - M/S 6737
PSC - Stop 3-E08.123
Form 8821-A Criminal Investigation AUSPC - Stop 9002 AUSPC - States West of the MS River (includes Minnesota, Louisiana and Florida)
CSPC - Stop 83G - States East of the MS River (with exceptions)
Form 8822 IMF or BMF Entity -

Note:

If Box 2 is checked in Part 1 for "Gift, Estate, or Generation Skipping Transfer tax" , route to CSPC.

IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
BMF Entity
CSPC - Stop 343G
Form 8822-B BMF Entity
CSPC - Stop 343G
OSPC - M/S 6273
Form 8822 or Form 8822-Bwith a Foreign or US Possession Address Change BMF Entity OSPC - M/S 6273
Form 8822 or Form 8822-BwithForm 14039 Accounts Management
(unless addressed to a specific function)
 
Form 8823 Philadelphia – Exam Classification BLN 4-E08.141
Form 8832 BMF Entity CSPC- Stop 343G
OSPC - M/S 6273
Form 8833"loose" Accounts Management  
Form 8840 AUSPC Rejects  
Form 8842 CSPC  
Form 8843 AUSPC Rejects  
Form 8849 CSPC-send daily "Express" mail with Form 3210 listing EINs. Stop 5701G
Form 8854 Philadelphia - Exam Operation BLN 4-E08.141
Form 8855 BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
Form 8857 CSPC Stop 840F
Form 8862 1040X Unit - IMF SP site  
Form 8865 Accounts Management  
Form 8866 (Individual) Accounts Management  
Form 8866 (All Others) Cincinnati DP 6222G
Form 8867 IMF Rejects  
Form 8868 OSPC  
Form 8869 BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
Form 8870 OSPC M/S 1112
Form 8871 Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8872 Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8876 CSPC Stop 21 ACO
Form 8878 AUSPC – EFU Help Desk Stop 6380
Form 8879 Destroy as Classified Waste  
Form 8879-B
Form 8879-C
Form 8879-F
Form 8879-I
Form 8879-EO
Form 8879-PE
Form 8879-S
OSPC – EFU Help Desk M/S 1056
Form 8879 EX CSPC – EFU Help Desk Stop 2701
Form 8885 Accounts Management  
Form 8886 OSPC M/S 4915
Form 8886-T EO Entity OSPC - M/S 6273
Form 8891 Accounts Management  
Form 8892 CSPC  
Form 8893 Ogden TEFRA M/S 4510
Form 8894 Ogden TEFRA M/S 4510
Form 8898 Philadelphia BLN 4-E08.141
Form 8899 OSPC M/S 1112
Form 8903 Accounts Management  
Form 8913 Accounts Management  
Form 8918 Office of Tax Shelter Analysis (OTSA) OSPC - M/S 4916
Form 8921 Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8922 Exempt Organization (EO) Entity OSPC - M/S 6273
Form 8924 CSPC  
Form 8925 Accounts Management  
Form 8928 CSPC  
Form 8937 OSPC Files, M/S 6722

Note:

Write "Store in Alpha Files" in the "Remarks" section of Form 3210.

Form 8938
(With or w/o Correspondence)
Accounts Management

Note:

If attached to Form 1040X, route to 1040X unit in SP.

 
Form 8939 CSPC Estate and Gift (E&G) Stop 824G
Form 8939 with Amended Return (keep together) Accounts Management  
Form 8940 - Do not detach anything. CSPC Stop 31
Form 8942 CSPC Stop 5701 G
Form 8944 Andover e-Help Stop 983
Form 8945 /Form 8946 Transship Daily to Iowa See Mailing Address for Form W-12
Form 8947 Office of Tax Shelter Analysis OSPC - M/S 4916
Form 8948 IRS
6717 Shawnee Mission Pkwy
Overland Park, KS 66202-9822
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
 
Form 8952 (no payment) OSPC (GECU) M/S 7700
Form 8952(with payment) Payment Perfection See IRM 3.10.72.15.8.
Form 8955-SSA OSPC M/S 6054
Form 8957 AUSPC Stop 6099 AUSC
FATCA
Form 9143 with return AUSPC Batching Stop 6054
Form 9155 Accounting Branch  
Form 9465 CSCO Refer to chart in IRM 3.10.72.15.5 to determine routing in your site.
Form 9465 with a Form 656 COIC Refer to chart in IRM 3.10.72.15.3 to determine routing
Form 9549

Note:

Leave Letter 718(SC) attached.

Exam  
Form 12153 ACS Support - CDP Unit CSPC - Stop 814-G
FSPC - Stop 76100
KCSPC - Stop 4-P 5050
Philadelphia - Stop 4-Q26.132
Form 12256 ACS Support - CDP Unit See addresses above.
Form 12277 Collection Advisory Group See Exhibit 3.10.72-10 for Mailing Address.
Form 12483 Accounts Management  
Form 12507 CSPC Stop 840F
Form 12508 CSPC Stop 840F
Form 12509 CSPC Stop 840F
Form 12518 (should be attached to Letter 2566 (SC/CG)) If a tax return is attached, route the package to Fresno, Austin, or Brookhaven (Attn: ASFR). If no return attached, destroy.  
Form 13551 AUSPC Stop 6380
Form 13683

Note:

If attached to Letter 950-C or Letter 950-D, attach Form to back.

Exam  
Form 13711 Collection or Appeals  
Form 13798 - withLetter 2700 attached

Form 13798 - withoutLetter 2700 attached

If Letter is attached, move the Form to the top.
Designated Agent identified on letter, and if no letter:

OSPC - TEFRA - Stop 4510
CSPC - Brookhaven TEFRA - Stop 630
Form 13798L - withLetter 2700L attached

Form 13798L - withoutLetter 2700L attached

If Letter is attached, move the Form to the top.
Designated Agent identified on letter, and if no letter:

OSPC - TEFRA - M/S 4510
CSPC - Brookhaven TEFRA - Stop 630
Form 13844 KCSPC - ACS Support Stop 5050
Form 14039 (loose), or
any Correspondence (White Mail) regarding "ID Theft" or "stolen identity"
"Expedite" to Accounts Management  
Form 14039 (attached to a CP or letter) Leave Form 14039 attached to the back (or front). "Expedite" the package to the function who originated the correspondence.  
Form 14157 If received "loose"

Note:

If attached to a return, leave attached and continue processing.

IRS
Attn: Return Preparer Office
401 W. Peachtree St. NW
Mail Stop 421-D
Atlanta, GA 30308
Form 14157-A If received "loose" , or attached to a Form 14157 Memphis
Stop 58
Form 14402 OSPC - Friv Fil

Note:

If Form 14402 is received with a payment, detach payment and route to Payment Perfection, and route Form 14402 to Friv Fil.

M/S 4450
Form 14413 AUSPC ITIN Batching
Form 14415 AUSPC ITIN Batching
Information Returns Program (IRP) documents –
Form 1096
Form 1097-BTC
Form 1098 Series
Form 1099-A
Form 1099-B
Form 1099-C
Form 1099-CAP
Form 1099-DIV
Form 1099-G
Form 1099-H
Form 1099-K
Form 1099-INT
Form 1099-LTC
Form 1099-MISC
Form 1099-OID
Form 1099-PATR
Form 1099-Q
Form 1099-R
Form 1099-S
Form 1099-SA
Form W-2G
Form 3921
Form 3922
Form 5498
Form 5498-ESA
Form 5498-SA
AUSPC or KCSPC


Note:

If "loose" Form 1097, Form 1098, Form 1099, Form 3921, Form 3922 and Form 5498 series (or "singles" ) are received that appear to come from the recipient, forward to Accounts Management.

Forward to AUSPC - Stop 6153:
Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Forward to KCSPC - Stop 6052:
Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming
Form 1098-MA AUSPC Stop 6728
"Protective Claim for Refund" indicated on any return Accounts Management  
Form SF-1152
Form SF-2823
Form SF-3102
IRS - OPF Consolidation Site
440 Space Center Drive
Lee’s Summit, MO 64064
 
Form SF-2808 US Office of Personnel Management
Retirement Operations Center
PO Box 45
Boyers, PA 16017-0045
 
Form SF-2809
Form SF-2817
Ogden - Payroll Center

Note:

If received in Ogden, it may be addressed to PO Box 9774.

M/S 1508
Form TSP-1 Philadelphia M/S 5721
Form TSP-3 TSP Service Office
PO Box 385021
Birmingham, AL 35238
 
Form SS-4 Cincinnati Accounts Management CSPC, Stop 532G

Note:

These must be mailed/routed, not scanned by CIS.

Form SS-8 If "Firm’s address" is:
Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Illinois, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, Wyoming, American Samoa, Guam, Puerto Rico, U.S. Virgin Islands

or
Alabama, Connecticut, Delaware, District of Columbia, Florida, Georgia, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or other locations not listed
Brookhaven - Stop 631















or



Internal Revenue Service
SS-8 Determinations
40 Lakemont Rd
Newport, VT 05855-1555
Form SS-16 EO Entity OSPC - M/S 6273
Form W-2 Copy A If using the USPS:
SSA
Wilkes-Barre Data Operation Center
Wilkes-Barre, PA 18769
If using UPS:
SSA
Wilkes-Barre Data Operation Center
ATTN: W-2 Process
1150 E. Mountain Rd.
Wilkes-Barre, PA 18702-7997
Form W-2 Copy B Detached from return & cannot be associated back with return Accounts Management  
Form W-2 Copy B received from taxpayers-Attach envelope Accounts Management  
Form W-2 Copy C Accounts Management  
Form W-2/Form W-2C/Form W-2P-Form SSA 7000 Accounts Management  
Form W-3 Social Security Administration
Wilkes-Barre Data Operation Center
Wilkes-Barre, PA 18769
(or the street address shown below)
Form W-2c /Form W-3c from SSA Return to SSA W/note: "Do not send to the IRS."  
Form W-2c/Form W-3c from the taxpayer Payers submitting for filing SSA Data Operations Center
ATTN: W-2c process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
 
Form W-2/Form W-2G/Form W-8 See IRM 3.10.8  
Form W-4 See IRM 3.10.72.15.6  
Form W-4P Destroy as Classified Waste, if no correspondence attached.  
Form W-4V Destroy as Classified Waste, if no correspondence attached.  
Employers Form W-4 Listing (No W-4s attached) Destroy as classified waste.  
Form W-7/ Form W-7 (SP) Transship Daily (Overnight Mail) Form, Return, and all supporting documentation to:

Note:

Attach original documents (e.g., Driver License, Passport, etc.) to the back with a binder clip, or use a heavy duty stapler to ensure they do not get separated.

IRS
3651 S. I H 35
Stop 6090 AUSC
Austin, TX 78741
Form W-7 with Form 8288/Form 8288-A If received in AUSPC:


If received in OSPC:
Route package to AUSPC ITIN, Stop 6090.

Note:

Securely attach original documents (e.g., Driver License, Passport, etc.) to the back with a binder clip.




Put Form 8288/Form 8288-A on top and route package for processing in OSPC.
Form W-7A Transship Daily (Overnight Mail) Form and all supporting documentation to: IRS
3651 S. I H 35
Stop 6182 AUSC
Austin, TX 78741
Form W-7P Transship Daily (Overnight Mail) Form and all supporting documentation (including checks) to: IRS Tax Pro PTIN Processing Center
104 Brookeridge Drive
Suite 5000
Waterloo, IA 50702-5702
Form W-8 w/Correspondence Accounts Management  
Form W-9 Destroy as Classified Waste, if no correspondence attached.  
Form W-10 Destroy as Classified Waste, if no correspondence attached.  
Form W-12 Transship Daily (Overnight Mail) Form and all supporting documentation (including checks) to: IRS Tax Pro PTIN Processing Center
104 Brookeridge Drive
Suite 5000
Waterloo, IA 50702-5702

Exhibit 3.10.72-2 
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. If the letter was initiated by someone in Accounts Management, the response should be routed to ICT/CIS to be scanned into the system. 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" or "LP" letter should be routed to ACS Support (at address shown in Return Address). "CG" means Computer Generated by a stand alone system.

Be sure to use your list of IDRS numbers (or ranges) from CC MESSG to ensure proper routing.

Note:

Any letter, other than Letter 12C, attached to a Form 1040X should be moved to the back of the Form and package routed to the 1040X unit in AUSPC, FSPC, or KCSPC. Any Letter 12C with a Form 1040X should be routed to Rejects.

LETTER ROUTE REPLY TO:
"LT" or "LP" letters

Note:

Disregard any notation at the bottom with a "Letter XXXX" and go by the "LP" or "LT"

ACS Support (including Undeliverables)

Note:

Route to the ACS Support site shown in the Return Address.

Letter 12C

Note:

If Form 8867 is attached, leave it behind the letter.

IMF Rejects
Letter 96C Accounts Management
Letter 98C,
Letter 99C
CAWR Unit:
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
Letter 104C IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
BMF Entity
CSPC - Stop 343G
OSPC - M/S 6273
Letter 105C (with Form 907) Accounts Management

Exception:

If Form 907 ("Kind of Tax" indicates "Employment" , "Form 941" , "FICA" , etc.) and Letter 105C or any attachment indicates "Quality Stores, Inc." or "CSX Corp." v. United States, date stamp letter and Form 907, then route package to:
Internal Revenue Service
1550 American Blvd.
Suite 500, Stop 4556 lcm
Bloomington, MN 55425
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Letter 131C IVO
Atlanta - 56-A (IDRS #13813, 13814)
Brookhaven - 975 (IDRS # 13815)
Letter 134C Accounts Management
Letter 143C Route letter to the originator.

Note:

If attached to a return that has an edited "TC 595" or "TC 599" or "Process as Original" in the top margin, move the letter to the back and continue processing.

Letter 225C CSPC - M/S 532G
Letter 239C Accounts Management
Letter 312C
Letter 326C
Letter 385C
BMF Entity
CSPC - Stop 343G
OSPC - M/S 6273
Letter 324C Route to originator.

Note:

If Form 1040X attached, move letter to the back and route to 1040X unit.

Letter 380C FUTA Unit:
CSPC - Stop 815G
Letter 418C Accounts Management

Exception:

If the IDRS number is XX500-XX539, then route to the appropriate IVO Mail Stop # shown below.


Atlanta - 56-A
Austin - 6572 AUSC
Brookhaven - 975
Cincinnati - 6445G
Fresno - M2004
Kansas City - 6574 S-2
Ogden - 9002
Letter 510C Return to originator.
Letter 531-T BMF AUR- OSPC, M/S 6663
Letter 681C CSCO
Letter 718(SC)

Note:

Keep Form 9549 attached.

Exam
Letter 854C Accounts Management
Letter 916C
(With or without Form 1040X)
Route to originator.

Note:

If Form 1040X attached and IDRS employee range is correct, route to 1040X Unit.

Letter 937 Accounts Management
Letter 950-C or Letter 950-D

Note:

Keep Form 13683 attached.

Exam
Letter 972CG Philadelphia - IRP Civil Penalty Function - BLN 4-G08.151
Letter 1151C AUR Branch
Atlanta - Stop 45-A
Andover - Stop 860
AUSPC - Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - Stop 6653
Philadelphia - BLN 5-E08.113
Letter 1802C AUR Branch - See Stop numbers shown above.
Letter 1862(SC)
Letter 1902B
SC Exam
(SFR Function if marked "IRP" or "SFR" )
Letter 1865C/(SC) IRP Correspondence
Letter 1948C Philadelphia - BLN 4-G08.151
Letter 2050 (with no indication of "LT" or "LP" ) OSPC EO Entity - M/S 6273
Letter 2057C Address in top left corner of notice - CAWR
Letter 2289C Accounts Management
Letter 2290C Accounts Management
Letter 2448C CAWR Unit:
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
Letter 2469(SC/CG) CSCO
Letter 2474C CAWR - See chart above.
Letter 2566, Letter 2566R - Leave any return attached. ASFR (Austin/Brookhaven/
Fresno)--route to Return Address
Letter 2625C AUR Branch - See Stop numbers shown above.
Letter 2626C AUR Branch - See Stop numbers shown above.
Letter 2627C AUR Branch - See Stop numbers shown above, or
BMF AUR- OSPC, M/S 6663.
Letter 2644C Route to originator - See Return Address or IDRS Number
Letter 2645C Return to originator - See Return Address or IDRS Number
Letter 2694C through Letter 2699C OSPC, M/S 6121
Letter 2700 Route to Designated Agent identified on letter. If unavailable, or address incomplete, route to:
OSPC - TEFRA - M/S 4510
CSPC - Brookhaven TEFRA - Stop 630
Letter 2700L Route to Designated Agent identified on letter. If unavailable, or address incomplete, route to:
OSPC - TEFRA - M/S 4510
CSPC - Brookhaven TEFRA - Stop 630
Letter 2797(CG) CSCO
Letter 2893C AUR Branch- See Stop numbers shown above, or
BMF AUR- OSPC, M/S 6663.
Letter 2940C Accounts Management
Letter 3022C Accounts Management
Letter 3064C Accounts Management
Letter 3180C Accounts Management
Letter 3219C IVO
Atlanta - 56-A
Letter 3219N - Leave any return attached. ASFR-(Austin/Brookhaven/Fresno) - route to Return Address
Letter 3279C CSPC Stop 840F
Letter 3284C CSPC Stop 840F
Letter 3307 SC/CG
Letter 3308 SC/CG
Letter 3309 SC/CG
Letter 3310 SC/CG
Letter 3311 SC/CG
Letter 3312 SC/CG
Letter 3313 SC/CG
Letter 3314 SC/CG
Letter 3315 SC/CG
Letter 3316 SC/CG
Letter 3318 SC/CG
Letter 3319 SC/CG
Letter 3320 SC/CG
OSPC - M/S 6732
Letter 3323C CSPC Stop 840F
Letter 3338C Exam
Letter 3383C Philadelphia - 3-G23.100
Letter 3404C BMF AUR - OSPC, M/S 6663 (if EIN present)
IMF AUR - OSPC, M/S 6653 (if SSN present)
For All other IMF AUR sites, see stop numbers shown above.
Letter 3471C OSPC Rejects Unit
Letter 3477C Accounts Management
Letter 3497 SC/CG OSPC - M/S 6732
Letter 3657C CSPC Stop 840F
Letter 3658C CSPC Stop 840F
Letter 3659C CSPC Stop 840F
Letter 3660C CSPC Stop 840F
Letter 3661C CSPC Stop 840F
Letter 3793 SC/CG OSPC - M/S 6732
Letter 3852C
Letter 3853C
BMF Entity Unpostables
CSPC - Stop 362G
OSPC - M/S 6123
Letter 3875C BMF Entity
CSPC - Stop 343G
OSPC - M/S 6273
Letter 3938C OSPC
Letter 3967C Accounts Management
Letter 4010C Address in top left corner of notice - FUTA
Letter 4011C Address in top left corner of notice - FUTA
Letter 4086C Accounts Management
Letter 4115C Do not route to ICT. Route to IVO, Mail Stop #.
Atlanta - 56-A
Austin - 6572 AUSC
Brookhaven - 975
Cincinnati - 6445G
Fresno - M2004
Kansas City - 6574 S-2
Ogden - 9002
Letter 4116C Criminal Investigation
Letter 4148C Accounts Management - If correspondence requires a response
If Form 944 is attached and no correspondence requiring a response - move notice to the back and process the Form 944
Refer to IRM 3.10.72.7.3 Exception.
Letter 4281C Andover - Stop 360
Letter 4309C IVO
Andover - 862
Austin - 6572 AUSC
Fresno - M2004
Kansas City - 6574 S-2
Ogden - 9002
Letter 4310C IVO
Atlanta - 56-A
Austin - 6572 AUSC
Brookhaven - 975
Cincinnati - 6445G
Fresno - M2004
Kansas City - 6574 S-2
Ogden - 9002
Letter 4314C BMF AUR - OSPC, M/S 6663 (if EIN present)
IMF AUR - OSPC, M/S 6653 (if SSN present)
For All other IMF AUR sites, see stop numbers shown above.
Letter 4445C IRS
Stop 360
310 Lowell St.
Andover, MA 01810-4500
Letter 4458C CSCO site shown on Return Address

Note:

This is a generated letter and the IDRS number is all 9s.

Letter 4464C Do not route to ICT. Route to IVO , Mail Stop #.
Atlanta - 56-A
Austin - 6572 AUSC
Brookhaven - 975
Cincinnati - 6445G
Fresno - M2004
Kansas City - 6574 S-2
Ogden - 9002
Letter 4550C
Letter 4551C
Letter 4552C
BMF AUR - OSPC, M/S 6663
Letter 4612C IMF Rejects
Letter 4657
Letter 4658
OSPC - M/S 4916
Letter 4664C CSPC - Stop 5701G
Letter 4676C Accounts Management

Note:

Any payment should be routed to PPU for input of a TC 570. If Form 1040X attached, route to SP 1040X Unit.

Letter 4800C IVO
Atlanta - 56-A
Letter 4883C IVO
Austin - 6572 AUSC
Letter 4904C IVO
Andover - 862
Austin - 6572 AUSC
Fresno - M2004
Ogden - 9002
Kansas City - 6574 S-2
Letter 4905 Route package to the Return Address (CSCO or ACS Support function)

Exception:

If the attached IMF return has a "TC 595" or "TC 599" or "Process as Original" edited in the top margin, continue processing.

Letter 4939 AUSPC - ITIN, Stop 6090 AUSC
Letter 5073C Accounts Management
Letter 6800 sce

Note:

Determine routing by the IDRS number. Entity's IDRS numbers are 0X232XXXXX through 0X238XXXXX. Entity Unpostables' IDRS numbers are 02272XXXXX, 02273XXXXX, 04275XXXXX, and 04276XXXXX.

BMF Entity
CSPC - Stop 343G
OSPC - M/S 6273
BMF Entity Unpostables
CSPC - Stop 362G
OSPC - M/S 6123
Letter 6801sce BMF Entity
CSPC - Stop 343G
OSPC - M/S 6273

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

Route Replies to CP (Computer Paragraph) notices to the area designated on the table below. The SCAMPS machine should sort Replies 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 CFNs. Let the SCAMPS machine sort first, then perform a finer sort by Return Address, Title of the Notice, or identifying information regarding the originator to determine proper routing to the correct area. Any Installment Agreement (Form 9465, Form 433 series, or Form 2159) attached to the back of a CP 501, CP 503, or CP 504/CP 504B notice should be routed to CSCO (Collections). Use the chart in IRM 3.10.72.15.5 for routing to the appropriate site. Route to ICT/CIS when taxpayer requests an adjustment/abatement or attaches an amended return. Date stamp the notice and Amended return.

Note:

CSPC should route notices with Excise forms and Estate and Gift forms noted in the header area of the notice to the appropriate Stop number in Compliance.

CP ROUTE REPLY TO: STOP #
CP 01 Andover IPSU, Stop 360
CP 01A
CP 01F

Note:

Only route when correspondence is attached; otherwise, destroy as Classified Waste.

KCSPC Stop 6566 P5
CP 01H IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
CP 03A,
CP 03B, or
CP 03C
Accounts Management  
CP 05
CP 05A
IVO Atlanta
Stop 46-B
CP 08 1040X Unit - AUSPC, FSPC, KCSPC  
CP 09 1040X Unit - AUSPC, FSPC, KCSPC  
CP 11 (If Form 1040X attached) 1040X Unit - AUSPC, FSPC, KCSPC  
CP 12 (If Form 1040X attached) 1040X Unit - AUSPC, FSPC, KCSPC  
CP 11/CP 11A/CP 11R
CP 12/CP 12A/CP 12M/CP 12R
CP 13/CP 13A/CP 13R
(If noForm 1040X attached)
Accounts Management  
CP 14/CP 14I Accounts Management  
CP 15/CP 215 See specific "PRN" (Penalty Reference Number) below.

Note:

If there is no designated Penalty Reference Number shown on CP 15/CP 215 notice, route to Accounts Management.

 
PRN 500 - 514 Philadelphia BLN 4-G08.151
PRN 549 or 550 printed on the "Notice of Penalty Charge" line Refer to instructions for CP 215.  
PRN 594 thru 598 Philadelphia BLN 2-H11.142
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
PRN 599 or 623 Accounts Management  
PRN 607 DCC
985 Michigan Ave.
Attn: P.O. Box 33577 mail
Detroit, MI 48226-1128
Carries a FLC 17
PRN 616 Andover CSCO 834
PRN 618 OSPC M/S 5300
PRN 628 Accounts Management  
PRN 631 IRS
2400 Avila Road, MS 5040
Laguna Niguel, CA 92677-3405
ATTN: Claims for Penalty Abatement
 
PRN 634 or 636 OSPC M/S 4916
PRN 638 CSPC 814G
PRN 648 Accounts Management (CAT A)  
PRN 655
PRN 656
PRN 657
PRN 665
PRN 667
PRN 670
PRN 673
CSPC - Excise 5701G
PRN 666 OSPC - Frivolous Filer M/S 4450
PRN 600, 603, 604, 605, 612, 613, 619, 620, 621, 624, 625, 626, 627, 632, 635, 643, 645, 649, 650, 651, 652, 653, 654, 659, 660, 664, 668, 669, 671, 674, 676, 679, 680, 681, 684, 686 Accounts Management  
PRN 711 or 712 Accounts Management  
CP 17 Accounts Management  
CP 19
CP 20
Exam Correspondence  
CP 21
CP 22A
CP 23
CP 24
CP 25
Accounts Management  
CP 27 1040X Unit - AUSPC, FSPC, KCSPC  
CP 29
CP 30
Accounts Management  
CP 31 Refund Inquiry  
CP 32
CP 32A
Accounts Management  
CP 36Z Files  
CP 37 Accounting/Entity (IMF)  
CP 42 Accounts Management  
CP 44 CSCO Atlanta
CP 45
CP 46
CP 49
Accounts Management  
CP 51B Notice Review  
CP 53 Destroy (unless correspondence attached requiring a response)  
CP 53A Accounts Management  
CP 54B
CP 54E
CP 54F
CP 54G
IMF Entity
AUSPC - Stop 6182
FSPC - Stop 34303
KCSPC - Stop 6055
CP 59/CP 759 CSCO

Exception:

If the attached return has "TC 595" or "TC 599" or "Process as Original" edited in top margin, put the notice to the back and continue processing.

AUSPC - Stop 5501 AUSC
FSPC - Stop 81208

Note:

Keep IMF return with notice.

CP 60
CP 62
Accounts Management  
CP 64 Appeals Office  
CP 71
CP 71A
CP 71C
CP 71D
CSCO  
CP 72 OSPC Exam-FRP M/S 4450
CP 74 Destroy (unless correspondence attached requiring a response)  
CP 75 Exam  
CP 77
CP 78
ACS Support (Attach Envelope)  
CP 79 Destroy (unless correspondence attached requiring a response)  
CP 80/CP 080 Accounts Management  
CP 80/CP 080 with Form 8804 or Form 8288correspondence only OSPC M/S 6712
CP 81 Statute Unit  
CP 85
CP 85A
CP 85B
CP 85C
CP 86
CP 87
CP 87A
CP 87B
CP 87C
CP 87D
Accounts Management  
CP 88 Exam  
CP 90
CP 91
CP 92
ACS Support (Attach Envelope) CSPC - Stop 813-G
FSPC - Stop 76100
KCSPC - Stop 4-P 5050
Philadelphia - BLN 4-Q26.132
CP 93 Accounts Management  
CP 96 Accounting  
CP 101
CP 102
CP 103
CP 104
CP 105
CP 106
CP 107
Accounts Management  
CP 108 BMF Notice Review  
CP 109 BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
CP 110
CP 111
CP 112
CP 113
CP 114
CP 115
CP 116
CP 117
CP 118
Accounts Management  
CP 119 Exempt Organization (EO)Entity OSPC - M/S 6273
CP 120
CP 120A
Exempt Organization (EO) Entity OSPC - M/S 6273
CP 121A
CP 122, CP 122A
CP 123, CP 123A
CP 124, CP 124A
CP 125, CP 125A
CP 126, CP 126A
CP 127, CP 127A
CP 128
CP 129
CP 130
CP 131, CP 131A
CP 132
CP 133
Accounts Management  
CP 136
CP 136B
CP 137
CP 137A
CP 137B
  1. If correspondence attached requiring a response

  2. If a tax return attached

  3. If no correspondence requiring a response

  1. Accounts Management

  2. Put notice on top and route package to Accounts Management.

  3. Destroy as classified waste.

CP 141
CP 142
CP 143
CP 160
CP 161
CP 162
CP 163
Accounts Management  
CP 169 CSCO  
CP 171
CP 173
CP 175
CP 177
Accounts Management  
CP 183 CSPC Stop 5701G
CP 185
CP 186
Accounts Management  
CP 188 CSCO Philadelphia - BLN 4-N31.142
CP 191 Accounting  
CP 192 Exempt Organization (EO) Entity OSPC - M/S 6273
CP 193 Accounts Management  
CP 194 Accounts Management  
CP 195 Accounts Management  
CP 207 FTD Penalty CSPC - 539 Gateway
OSPC - AM Clerical
CP 208 Accounts Management  
CP 209 BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
CP 210 Accounts Management

Note:

If Blocking Series 55 shown in DLN in upper right corner, route to CAWR Unit is MSC or PSC using chart in CP 215 below.

 
CP 211A
CP 211B
CP 211C
CP 211D
CP 211E
Accounts Management - If "loose" ; otherwise, leave attached to the back of any EO return and continue processing at OSPC.  
CP 212 Employee Plans (EP) Entity OSPC - M/S 6273
CP 213
CP 213I
CP 213N
CP 213R
Accounts Management  
CP 215/CP 15

Note:

Route according to PRN (Penalty Reference Number).

Refer to "CP 15" shown above in this table.  
CP 215
(PRN 549 or 550)
If Return Address is other than Memphis or Philadelphia, sort by Taxpayer’s State and route to proper CAWR Unit:
Memphis - AK, AL, AR, AZ, CA, CO, FL, GA, HI, KS, LA, MO, MS, NM, NV, OK, OR, TN, TX, UT, WA,
Philadelphia - CT, DC, DE, ID, IL, IN, IA, KY, MA, MD, ME, MI, MN, MT, NC, ND, NE, NH, NJ, NY, OH, PA, PR, RI, SC, SD, VA, VI, VT, WI, WV, WY, International
Transship using a Form 3210 addressed to "CAWR" , including the appropriate Mail Stop # to:
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
CP 216
CP 216F
CP 216G
CP 216H

CP 220 (with Blocking Series Other Than 55 shown in DLN in upper right corner)
Accounts Management  
CP 220
(with Blocking Series 55 shown in DLN in upper right corner),
If Return Address is other than Memphis or Philadelphia, use State chart above to sort to proper CAWR Unit:
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
 
CP 230 If Return Address is other than Memphis or Philadelphia, use State chart above to sort to proper CAWR Unit:
Memphis - Stop 814
Philadelphia - BLN 4-G08.151
 
CP 231 Refund Inquiry  
CP 232A
CP 232B
CP 232C
CP 232D
Exempt Organization (EO) Accounts Management OSPC - M/S 6552
CP 234 Accounts Management  
CP 240 CAWR CAWR - See Sites and Mail Stop # above in CP 215 (PRN 549/550).
CP 242 ACS Support (Attach Envelope) CSPC - Stop 813-G
FSPC - Stop 76100
KCSPC - Stop 4-P 5050
Philadelphia - BLN 4-Q26.132

CP 247
CP 248
Accounts Management  
CP 249
CP 249A
CP 249B
CP 249C
Exempt Organization (EO) Entity OSPC - M/S 6273
CP 250B
CP 250C
Accounts Management  
CP 254 Exempt Organization (EO) Entity OSPC - M/S 6273
CP 259"loose"

CP 259 with Form 966 - keep together
CSCO - Route to Return Address Brookhaven - Stop #662
Memphis - Stop #81
Philadelphia - 4-N31.142
CP 259A
CP 259B
CP 259C
CP 259D
CP 259E
CP 259F
CP 259G
CP 259H
BMF Entity OSPC - M/S 6273
CP 261
CP 266
BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
CP 267 BMF Notice Review CSPC - Stop 272
OSPC - M/S 1066
CP 268
CP 274
CP 275
CP 276A
CP 276B
CP 280
CP 283
Accounts Management  
CP 293 Exam  
CP 295 Accounts Management  
CP 297
CP 297A
CP 297C
CP 298
ACS Support (Attach Envelope) CSPC - Stop 813-G
FSPC - Stop 76100
KCSPC - Stop 4-P 5050
Philadelphia - BLN 4-Q26.132
CP 299 BMF Entity OSPC - M/S 6273
CP 403
CP 406
Employee Plans (EP) Entity OSPC - M/S 6273
CP 420
CP 421
CP 422
CP 423
CP 424
CP 425
CP 426
CP 427
CP 428
CP 429
CP 430
Exempt Organization (EO) Entity OSPC - M/S 6273
CP 501
CP 503
CP 504

Note:

This includes the notices with a "B" following the number (i.e., CP 504B)

Accounts Management

Exception:

Any indication of "can't pay" , "won't pay" , "want to pay" , or an attached Installment Agreement (Form 9465, Form 433 series, or Form 2159) should be routed to CSCO. See IRM 3.10.72.15.5.

 
CP 515
CP 516
CP 518
CP 521
CSCO  
CP 522 CCP (Centralized Case Processing)  
CP 523
CP 531
CP 532
CP 533
CP 534
CP 535
CP 536
CP 537
CP 538
CP 539
CP 540
CP 541
CP 542
CSCO  
CP 543
CP 545
Philadelphia BLN 4-N31.142
CP 547
CP 549
Accounts Management  
CP 560A
CP 560B
CP 561
CP 562A
CP 562B
CP 562C
CP 562D
CP 563
AUSPC ATIN Stop 6182
CP 564 Refund Inquiry  

CP 565 A
CP 565 A-SP
CP 565 B
CP 565 B-SP
CP 566
CP 566 SP
CP 567
CP 567 SP
CP 569
CP 569 SP
AUSPC ITIN 6090 AUSC
CP 575 Accounts Management  
CP 576 BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
CP 577
CP 578
CP 579
Accounts Management  
CP 580
CP 581
CP 582
CP 583
CP 584
Employee Plans (EP) Entity OSPC - M/S 6273
CP 601
CP 603
CP 604
Accounts Management  
CP 615
CP 616
CP 618
Accounts Management  
CP 621 CSCO  
CP 622 CCP (Centralized Case Processing)  
CP 623 CSCO  
CP 759 CSCO

Exception:

If the attached return has "TC 595" or "TC 599" or "Process as Original" edited in top margin, put the notice to the back and continue processing.

AUSPC - Stop 5501 AUSC
FSPC - Stop 81208

Note:

Keep IMF return with notice.

CP 945 Philadelphia BLN 4-G08.151
CP 959 CSCO  
CP 2000 AUR Atlanta - Stop 45-A
Andover - Stop 860
AUSPC - Stop 6692
Brookhaven - Stop 620
FSPC - Stop 86106
OSPC - Stop 6653
Philadelphia - BLN 5-E08.113
CP 2005
CP 2006
CP 2030
BMF AUR OSPC - M/S 6663
CP 2057
  1. Correspondence attached

  2. Form 1040X attached

  1. Accounts Management

  2. 1040X Unit (IMF SP site)

 
CP 2100
CP 2100A
Document Matching Philadelphia
BLN 4-G08.151
CP 2501 AUR See Mail stop numbers shown above.
CP 2531
CP 3219B
BMF AUR OSPC - M/S 6663

Exhibit 3.10.72-4 
Miscellaneous Documents/Forms/Correspondence – Routing Guide

Receipt and 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 #
"ASFR" (the literal edited in the top margin of the return; acronym for Automated Substitute for Return) tax return
Do not process through pipeline.
CSCO Austin - 5501 AUSC
BSC - Stop 654
Fresno - Stop 81208
Agreements Entered Into by Employers with Foreign Affiliates or IRC 3121(L) Accounts Management  
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 M/S 6054
BMF Foreign Adjustment request - Foreign tax return/income from a foreign source OSPC M/S 6552
CDs/DVDs Return to Taxpayer

Exception:

If it is in response to Letter 4657, part of the "Branded Prescription Drug" program, or is addressed to Ogden, M/S 4916, do not return to the filer.

Use Return Address from envelope
Civil Penalty Code 623 OSPC M/S 6552
Correspondence - Miscellaneous or "White Mail " (term used for taxpayer initiated correspondence) Accounts Management  
Correspondence with key words - "Congressional" or "I'm writing my Congress person" or "I've already written my Congress person" Accounts Management

Note:

If it's a letter from a member of the Senate or House of Representatives on their letterhead, give to your manager to expedite routing to proper person. If the "key word" is on a letter from a taxpayer, Accounts Management will determine if it meets Taxpayer Advocate (TAS) criteria. Do not automatically route to TAS.

 
Correspondence with key words - "Disaster" , "Hurricane" , "Storm" , "FEMA" , etc. Expedite Routing to the Appropriate Function  
Correspondence referring to Form 3520-A Accounts Management  
Correspondence Request for Form 4868 (IMF) extension with attached list(s) of Foreign Taxpayers IMF Entity AUSPC - Stop 6182
Correspondence or Form 8408 regarding backup withholding - BMF OSPC M/S 6552
Correspondence request for extension of "foreclosure property" grace period pursuant to IRC 856(e) by a real estate investment trust (REIT) (Form 1120-REIT) Accounts Management  
Correspondence request for extension of "foreclosure property" grace period pursuant to IRC 856(e) by a real estate mortgage investment conduit (REMIC) (Form 1066) Accounts Management  
Correspondence citing Treasury Regulations 1.1502-76(c) which explains why they should not be assessed Late filing and/or late paying penalties Accounts Management  
Correspondence regarding the "Streamline" or "Non Resident/Non Filer" return filed, information about the program Austin (LB&I) Stop 4300 AUSC
Correspondence mention the Effect of Dissolution of Common Parent under Regulations 1.1502-76 Large Business and Industry OSPC, M/S 4912
Correspondence from Taxpayer inquiring about their Refund check or amount received Accounts Management  
Correspondence from a taxpayer regarding their Identify Theft ("White Mail" , meaning no IRS notice-if written on a notice, route the notice to the proper function) Accounts Management  
Requests for Taxpayer Information under the Privacy Act/FOIA (Freedom of Information)/Ex Parte or Subpoena Requests Disclosure

Note:

If there are questions about the mail piece and if it should be routed to Disclosure, call the Disclosure Help Desk,

Internal Revenue Service
Disclosure Scanning Operation
Stop 93A
4800 Buford Hwy
Chamblee, GA 39901–0093
Subpoena with Form 4506/Form 4506-T/ Form 4506-T-EZand a check Do not deposit check. Send overnight traceable mail to the address shown above.  
Employee Wage Levy/Levies/Garnishments Wage levy or garnishments correspondence, or
Correspondence from a company stating they have funds available to us and if not recovered, will go to the State (may be addressed to one of the ACS P.O. boxes)
Route to your local ACS Support function.
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
 
F-1 Visa or Foreign Student Claims requesting a refund of withholding OSPC M/S 6552
Foreign IRP Documents (e.g., Form 1099) AUSPC or KCSPC AUSPC - Stop 6153
KCSPC - Stop 6052
Form CT-1 and Form 94X series returns marked "Amended" , "Corrected" , or "Revised" Accounts Management  
Form 1040 - Loose Schedule H IMF Campus - Batch with Form 1040  
Form 5500 - Loose Schedules A/C/ D/E/F/G/H/I/R & T
Destroy as "Classified Waste"
 
Form 5500 - Schedule SSA OSPC M/S 6054
Form 5500 Postcard (received from Vendor) Employee Plans (EP) Entity OSPC - M/S 6273
SSA "reconciliation letters"
SSA-L-93-SM/SSA-L 94-SM
that need handling or responses by SSA
Social Security Administration Social Security Administration
Division of Business Services
Attn: RECON BRANCH
4-E-20 North Block Metro West Building
300 N. Greene St
Baltimore, MD 21290-0300
SSA "reconciliation questionnaires"
SSA-95-SM/SSA-97-SM
that you determine requires handling or responses by SSA
Social Security Administration Social Security Administration
Division of Business Services
Attn: RECON BRANCH
4-E-20 North Block Metro West Building
300 N. Greene St
Baltimore, MD 21290-0300
IMF Returns with Foreign or U.S. Possession Address AUSPC  
Informant Letters or Correspondence from an Informant about a person they think is liable for filing tax returns or unpaid taxes, etc. FSPC Stop C 2003
Information Returns (IRP) Documents AUSPC & KCSPC See Exhibit 3.10.72-1 for a list of the applicable States.
AUSC - Stop 6153
KCSC - Stop 6052
"KITA/KIA" – IMF Form 1040, Form 1040X, or Form 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 Management Standards
200 Constitution Ave. Room N 5616
Washington, DC 20210
 
Misdirected/Mis-sent mail (opened in error ) Insert date stamped Notice 1256 in envelope and return to the carrier.  
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  
"RD" (Return Delinquency) tax return

Note:

If "RD" (the literal edited in the top margin) is circled, continue processing.

CSCO IMF -
Austin - Stop 5501 AUSC
Fresno - Stop 81208

BMF -
BSC - Stop 661
MSC - Stop 81
PSC - BLN 4-N31.142
RCMW 501-1 (Illinois Land and Trust Form) - (loose) Destroy  
RCMW 501-1 attached to Form 56 (Keep together.) BMF Entity CSPC - Stop 343G
OSPC - M/S 6273
Form 53 R.O. Report CSCO  
Request for Installment Agreement,
Form 9465
Form 433 Series, or
Form 2159
CSCO IRM 3.10.72.15.5
Request for Tax Forms National Distribution Center
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
Forward Taxpayer's request for tax forms weekly, at a minimum.
"RICS IVO External Leads"
(Paper checks and spreadsheet) mailed to P.O. Box 24012 in Fresno
Second Sort - Fresno
Second Sort will route checks and spreadsheet to Manual Deposit.
 
"Section 108(i) Election" If attached to a tax return, or literal written in the top margin, continue processing.  
Security Agreement relating to foreign real estate IRS A/C International
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
 
TD F 90-22.1
If Report of Foreign Bank & Financial Accounts User Fees is attached to a tax return, detach the return for processing. Mail the Form only.
U. S. Department of the Treasury
P.O. Box 32621
Detroit, MI 48232-0621
 
Treaty Tax - Correspondence or amended returns for changes due to "tax treaty" OSPC M/S 6552
U.S. Bankruptcy Court Papers (Chapter 7 and 13) Philadelphia 5-Q30.133
"VCAP" (Voluntary Compliance on Alien Program) on Return or Correspondence TE/GE Area Office  
Form W-9 If correspondence attached that requires a response, route to ICT; otherwise, destroy.  
Form 211 Whistleblower Office
1111 Constitution Ave., NW
Washington, DC 20224
Attn: SE: WO
 
Form 390 Government of American Samoa
Pago Pago
American Samoa 96799
 
Form 872 CSCO  
Form 2504-S Exam  
Form 4422 Area Office shown below Entity section Refer to Exhibit 3.10.72-10 and mail to closest office.
Form 5305 Return to sender. Follow local procedures to research address, if no return address on envelope for the Form 5305 series.  
Form 5305A/Form 5305-E Return to sender.  
Form 5305 SEP Return to sender. Follow local procedures to research for address, if no return address on envelope for the Form 5305 series. If none found, destroy.  
Form 5306-A I.R.S.
Attn: EP Opinion/Advisory Letter
P.O. Box 27063, McPherson Station
Washington, DC 20038
 
Form 5308 IRS
Commissioner, TE/GE
Attn: SE:T:EP:RA
P.O. Box 27063 McPherson Station
Washington, DC 20038
 
Form 8210 IRP Civil Penalty Function Philadelphia, BLN 4-G08.151
Form 8233   Philadelphia, BLN 3-E08.123
Form 8300 Detroit Computing Center
PO Box 32621
Detroit, MI 48232
 
Form 8508 MCC
Attn: Information Reporting Program
240 Murall Dr.
Kearneysville, WV 25430
 
Form 8725 CSPC  
Form 8809 Enterprise Computing Center–Martinsburg
Information Reporting Program, Attn: Extension of Time Coordinator
240 Murall Dr.
Kearneysville, WV 25430
 
Form 8850 If any correspondence attached that requires a response, route to ICT; otherwise, destroy.  
Form 8875 BMF Entity OSPC - M/S 6273
Form 9325 If any correspondence attached that requires a response, route to ICT; otherwise, destroy.  
Form 9779 EFTPS Enrollment Processing Center
P.O. Box 173788
Denver, Colorado 80217-3788
 
Form 9783 EFTPS Enrollment Processing Center
P.O. Box 173788
Denver, Colorado 80217-3788
 
Form 9787 EFTPS Enrollment processing Center
P.O. Box 173788
Denver, Colorado 80217-3788
 
Form 9789 EFTPS Enrollment Processing Center
P.O. Box 173788
Denver, Colorado 80217-3788
 
Form 13614-C If any correspondence attached that requires a response, route to ICT; otherwise, destroy.  
Form 13614-NR If any correspondence attached that requires a response, route to ICT; otherwise, destroy.  

Exhibit 3.10.72-5 
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 IRM 3.13.62, Exhibit 3.13.62-56 instructs 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 Form 1040 Non-Remittance Returns 0002
3     0003
4 Reserved   0004
5 Form 941 Non-Remittance Returns 0005
6 Reserved   0006
7 Form CT-1 (CSC)
Form 1066 (OSC)
  0007
8 Form 943   0008
9 Form 720 CSPC Only 0009
10 IMF TDB IMF Bal Due Notice 0010
11 Form 1065   0011
12 Form 1120, Form 1120-C, Form 1120-H, Form 1120L, Form 1120-ND, Form 1120-PC, Form 1120-REIT, Form 1120-RIC, Form 1120-SF,   0012
13 Form 1120S   0013
14 Form 1040EZ Non-Remittance Returns 0014
15 Form 1040A Non-Remittance Returns 0015
16 CP 120
CP 120A
CP 425
CP 426
CP 427
CP 428
CP 429
CP 430CP
CP 259A
CP 259B
CP 259C
CP 259D
CP 259E
CP 259F
CP 259G
Exempt Organizations (EO) Entity
OSPC
0016
17 Form 1040X
CP 01A , CP 01F
KCSPC - Special Project with State of NY, and
PGLD
0017
18 CP 403/CP 406 Employee Plans (EP) Entity
OSPC
0018
19 Form 1040 series "IVO" Returns

Note:

Date stamp and route to Stop 6572 AUSC; do not batch upon receipt.

AUSPC Only 0019
20 Form 5500 EZ TE/GE (OSPC) 0020
21 CP 2000   0021
22 CP 2011   0022
23 CP 59, CP 259, CP 759
CP 212
CSCO


EP Entity (OSPC)
0023
24 Form 8955-SSA TE/GE (OSPC) 0024
25 IMF ADJ (non Bal Due) IMF Adjustments 0025
26 Reserved   0026
27 Form 990, Form 990-PF, Form 5227 TE/GE (OSPC) 0027
28 BMF AUR OSPC Only 0028
29 ACS   0029
30 COLL Collection 0030
31 Form 2290 (CSPC Only) Non-Remittance Returns 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 Accelerated Payments (scan) 0041
42 Form 945   0042
43 Reserved   0043
44 Form 944 Annual Employment Tax Return  
45 Extension Forms BMF - Form 7004, Form 8892
IMF - Form 4868, Form 2350
EP - Form 5558
0045
46 Form 940 Non-Remittance Returns 0046
47 Reserved   0047
48 Form 1041 and Form 1040NR Estate & Trust Non-Remittance Returns 0048
49 EXAM Examination Branch 0049
50 Form 8038-CP OSPC (TE/GE) 0050
51 Reserved   0051
52 Form 1040XCP 08, CP 09, and CP 27 1040X Unit - AUSPC and KCSPC

Note:

FSPC uses CFN 0244.

0052
53 IVO
Letter 4115C, Letter 4464C, or Letter 4883C
  • Austin, TX

  • Cincinnati, OH

  • Kansas City, MO

  • Fresno, CA

  • Ogden, UT

0053
54 Form W-2 /Form 1099   0054
57 CP 565-A, CP 565-B, CP 566-A, CP 566-B,CP 567-A ITIN Correspondence 0057
58 CP 108 and CP 267 FTD Correspondence (BMF Notice Review) 0058
59 Letter 4868CS/Letter 4869CS KCSPC - ID Theft Project 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, CP 560B, CP 561, CP 562A, CP 562B, CP 562C, CP 562D, 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 Reserved   0071
72 Notice 972CG   0072
73 CP 141C, CP 141I, CP 141L, CP 283, CP 295, CP 295A EO/EP Adjustments
(OSPC)
0073
74 EO Adjustments
(OSPC)
  0074
75 Reserved   0075
76 CP 72 (OSPC-FRP)   0076
*** 102 through 199 are for Remittance Returns only  
102     0102
111     0111
114     0114
115     0115
148 Form 1041 Remittance Returns 0148
149 Bal Due Notices Brookhaven to Cincinnati 0149
150 Bal Due Notices Memphis to Cincinnati 0150
***    
201     0201
202 Bal Due Notices Philadelphia to Kansas City 0202
203 Reserved   0203
204 Bal Due Notices Atlanta to Kansas City 0204
205 Reserved   0205
206 Reserved   0206
207 Reserved   0207
208 Reserved   0208
209     0209
210 Reserved   0210
211 Reserved   0211
212     0212
213     0213
214 Reserved   0214
215 Form 1040/ Form 1040-A/Form 1040-EZ (Foreign, U. S. Possession/APO/FPO) and Form 1040NR"Dual Status" , Form 1040-PR, Form 1040-SS
Form 1040X (Foreign Address, APO, FPO, or with Form 1040NR/Form 1040NR-EZ)
Non-Remit (AUSPC) 0215
216 Reserved   0216
217 Reserved   0217
218 Reserved   0218
219 Reserved   0219
220 Reserved   0220
221 Reserved   0221
222     0222
223     0223
250 CSCO   0250
251     0251
       
252     0252
253     0253
254 8453 Transmittal for IRS e-file Return
(AUSPC Only)
0254
255 Form 1040X (reimbursement for a hurricane related loss) 1040X Unit - AUSPC only 0255
415 CP 2000 Andover to Fresno 0415
419 Bal Due Notices Andover to Fresno 0419
422 Form 1040X 1040X Unit - FSPC Only 0422
450 EITC Worksheet CA EITC Project 0450 (FSPC Only)
1450     1450
1451 Reserved   1451
1496 Unread OID    
1497 Unread CFN    
1498 Undeliverable    
1499 Unselected    

Exhibit 3.10.72-6 
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
Form 1040 YES IF TIMELY IF LATE Sort Current CALENDAR YEAR (CY) from Prior Year
Form 1040A YES IF TIMELY IF LATE CY vs. PY
Form 1040EZ YES IF TIMELY IF LATE CY vs. PY
Form 1040NR
Individual
NO NO IF LATE SHIP TO AUSPC
Form 1040NR
Estate or Trust
NO NO YES SHIP TO CSPC
Form 1040NR EZ NO NO IF LATE SHIP TO AUSPC
Form 1040PR YES YES YES SHIP TO AUSPC
Form 1040SS YES YES YES SHIP TO AUSPC
Form 1040X NO NO YES AUSPC, FSPC, KCSPC
Form 2350 NO NO YES SHIP TO AUSPC
Form 2688 NO NO YES Sort as 4868
Form 4868 NO NO IF LATE CY
Form 5498 NO NO YES  
Form 8379
with 1040
NO NO YES  
Form 8453/
Form 8453-OLL
YES N/A NO CY
Form W-7 N/A N/A YES SHIP TO AUSPC
Form W-7 and associated Return(s) NO NO STAMP FORM W-7 AND ALL RETURNS ATTACHED. ALWAYS ATTACH ENVELOPE TO RETURN FOR EARLIEST TAX YEAR SHIP TO AUSPC
Form W-7A NO N/A YES SHIP TO AUSPC
Form W-7SP and associated Return(s) NO NO STAMP FORM W-7 AND ALL RETURNS ATTACHED. ALWAYS ATTACH ENVELOPE TO RETURN FOR EARLIEST TAX YEAR SHIP TO AUSPC

Exhibit 3.10.72-7 
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
Form CT-1 YES YES YES SHIP TO CSPC
Form 11-C NO NO YES SHIP TO CSPC
Form 706 NO YES YES SHIP TO CSPC
Form 706GS(D) NO YES YES SHIP TO CSPC
Form 706GS(T) NO YES YES SHIP TO CSPC
Form 706NA NO YES YES SHIP TO CSPC
Form 709 NO YES YES SHIP TO CSPC
Form 720 YES YES YES SHIP TO CSPC
Form 730 YES NO YES SHIP TO CSPC
Form 940 YES YES IF LATE  
Form 940PR YES YES IF LATE SHIP TO OSPC
Form 941 YES YES IF LATE  
Form 941PR YES YES IF LATE SHIP TO OSPC
Form 941SS YES YES IF LATE SHIP TO OSPC
Form 943 YES YES IF LATE  
Form 943PR YES YES IF LATE SHIP TO OSPC
Form 944/Form 944(SP) YES YES IF LATE  
Form 944PR YES YES IF LATE SHIP TO OSPC
Form 944SS YES YES IF LATE SHIP TO OSPC
Form 945 YES YES IF LATE  
Form 990 NO NO YES SHIP TO OSPC
Form 990EZ NO NO YES SHIP TO OSPC
Form 990PF NO YES YES SHIP TO OSPC
Form 990T NO YES YES SHIP TO OSPC
Form 1041 YES YES YES SHIP TO CSPC
See IRM 3.10.72.13.18.
Form 1041A NO NO YES SHIP TO OSPC
Form 1041N NO YES YES SHIP TO OSPC
Form 1041QFT NO YES YES SHIP TO CSPC
Form 1042 YES YES YES SHIP TO OSPC
Form 1042S YES NO YES SHIP TO OSPC
Form 1042T YES NO YES SHIP TO OSPC
Form 1065 YES NO YES  
Form 1065B YES YES YES SHIP TO OSPC
Form 1066 YES YES YES SHIP TO OSPC
Form 1120 YES YES YES A, B, OR C BOX
Form 1120-C YES YES YES SHIP TO OSPC
Form 1120-F NO YES YES SHIP TO OSPC
Form 1120-FSC NO YES YES SHIP TO OSPC
Form 1120-H NO YES YES SHIP TO OSPC
Form 1120-L NO YES YES  
Form 1120-ND NO YES YES  
Form 1120-PC NO YES YES SHIP TO OSPC
Form 1120-POL NO YES YES SHIP TO OSPC
Form 1120-REIT NO YES YES  
Form 1120-RIC NO YES YES  
Form 1120S YES YES YES  
Form 1120-SF NO YES YES  
Form 2290 YES NO YES SHIP TO CSPC
Form 2290SP
Form 2290FR
YES NO YES SHIP TO CSPC
Form 3520 YES NO YES SHIP TO OSPC
Form 3520A YES NO YES SHIP TO OSPC
Form 4720 YES YES YES SHIP TO OSPC
Form 4720-A YES YES YES SHIP TO OSPC
Form 5227 NO NO YES SHIP TO OSPC
Form 5330 NO NO YES SHIP TO OSPC
Form 5500-EZ NO NO YES SHIP TO OSPC
Form 5558 NO NO YES SHIP TO OSPC
Form 5578 NO NO YES SHIP TO OSPC
Form 5768 NO NO YES SHIP TO OSPC
Form 7004 NO NO YES  
Form 8038 NO NO YES SHIP TO OSPC
Form 8038-B NO NO YES SHIP TO OSPC
Form 8038-G NO NO YES SHIP TO OSPC
Form 8038-GC NO NO YES SHIP TO OSPC
Form 8038-T NO NO YES SHIP TO OSPC
Form 8038-TC NO NO YES SHIP TO OSPC
Form 8288 NO NO YES SHIP TO OSPC
Form 8328 NO NO YES SHIP TO OSPC
Form 8453-F NO NO YES SHIP TO OSPC
Form 8703 NO NO YES SHIP TO OSPC
Form 8752 NO YES YES SHIP TO CSPC/OSPC
Form 8804 YES YES YES SHIP TO OSPC
Form 8805 YES YES YES SHIP TO OSPC
Form 8868 NO NO YES SHIP TO OSPC
Form 8870 NO NO YES SHIP TO OSPC
Form 8872 NO NO YES SHIP TO OSPC
Form 8892 NO NO YES SHIP TO CSPC
Form 8899 NO NO YES SHIP TO OSPC
Form 8921 NO NO YES SHIP TO OSPC

Exhibit 3.10.72-8 
Sorting Non-Master File (NMF) Returns and Documents (CSPC Only)

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

Note:

Route all forms to be processed through NFM to CSPC.



FORM
SEPARATE
PRIOR YEAR
SEPARATE
FULL PAY
DATE STAMP-KEEP ENVELOPE
Form CT-2 YES NO YES
Form 154 NO NO YES
Form 706A NO NO YES
Form 706QDT filed for Form 706NA . Check Box 4c/5c NO NO YES
Form 706QDT filed for Form 706 - Check Box 4c/5c NO NO YES
Form 926 YES NO YES
Form 990BL YES NO YES
Form 1040NR
Estate and Trust
NO NO YES
Form 1041 YES NO YES
Form 1041N YES NO YES
Form 1041QFT YES NO YES
Form 1120 OIC NO NO YES
Form 1296 NO NO YES
Form 2438 NO NO YES
Form 5713 NO NO YES
Form 5734 NO NO YES
Form 6069 NO NO YES
Form 7004 NO NO YES
Form 8027 YES NO IF LATE
Form 8404 YES YES YES
Form 8612 NO NO YES
Form 8613 NO NO YES
Form 8621 NO NO YES
Form 8633 NO NO YES
Form 8697 NO NO YES
Form 8697 NO NO YES
Form 8804 NO NO YES
Form 8805 NO NO YES
Form 8813 NO NO YES
Form 8866 NO NO YES
Form 8868 for Form 990BL and Form 6069 and Form 4720(individual) YES NO YES
Form 8869 YES NO YES
Form 8924 NO NO YES
Form 8928 NO NO YES

Exhibit 3.10.72-9 
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 Taxpayer 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 
Collection Advisory Group Addresses

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

Use the taxpayer's address and route Form 1127, Form 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:

Do not forward to Collection any tax return or payment attached to Form 1127. Prior to transhipping Form 1127 to Collection, ensure any tax return and/or remittance is removed. Follow normal procedures for processing in the campus where received.

Note:

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

Exhibit 3.10.72-11 
Examination Technical Services

If a Form 921 is received in a Campus and needs the "INTERNAL REVENUE SERVICE SIGNATURE AND TITLE" completed or there is any reference to Rev. Proc. 92-99, route it to the designated office using the chart below. If you are sending anything related to Rev. Proc. 92-99 (i.e., "Request to Use the Alternative Cost Method as Provided by Rev. Proc. 92-29" , "Annual Statement on the Alternative Cost Method as Provided by Rev. Proc. 92-29" , Form 921, Form 921-I, or Form 921-P), note in the body of the Form 3210"Documents for Rev. Proc. 92-99 case" .

District State IRS Mailing Address Responsible Agent
North Atlantic NY 15 New Sudbury St.
Mail Stop 41100
Boston, MA 02203-0002
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
North Atlantic CT, MA, ME, NH, RI, VT 135 High St.
Hartford, CT 06103-1125
≡ ≡ ≡ ≡ ≡
Central PA, NJ, OH, WV, KY, MI 600 Arch Street, Room 5202
Philadelphia, PA 19106
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
South Atlantic MD, DE, DC, NC, SC, VA, FL, International 31 Hopkins Plaza
Baltimore, MD 21201-2825
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Midwest Area WI 211 West Wisconsin Avenue
Attn: MS4020MIL:Wsk
Milwaukee, WI 53202
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Midwest Area IN, IL, IA, KS, ND, SD, NE, MN, MO 575 N. Pennsylvania Street
Stop SB 462
Indianapolis, IN 46204
≡ ≡ ≡ ≡ ≡ ≡ ≡
Gulf States GA, TN 401 W. Peachtree St.
Atlanta, GA 30308-3510
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Gulf States TX, AL, OK, MS, LA, AR 1555 Poydras St.
New Orleans, LA 70112-3701
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Western AZ, NV 300 West Congress Tucson, AZ 85701-1371 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Western CO, MT, UT, WY, NM 1999 Broadway
Denver, CO 80202-3025
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
California CA 24000 Avila Road
Attn: MS 5920, Technical Coordinator
Laguna Niguel, CA 92677
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.10.72-12 
Submission Processing Contacts (Batching Function)

If you are routing IMF, BMF, or NMF Original returns or Form 1040Xreturns to be processed through the pipeline, use the chart below to find the correct Mail Stop number for the Batching function. The contact person shown below should also be contacted if you do not receive your Acknowledgement copy of your Form 3210 that was addressed to the Batching function at this Mail Stop number. Be sure to include the Mail Stop number when you complete your Form 9814 for the preparation of the UPS Shipping label. Do not contact these people if your Form 3210 was not addressed to this area; they will not be able to follow-up on a Form 3210 with no Mail Stop number, or another Mail Stop number. Do not fax any tax returns to this number. The fax number should only be used to fax a copy of your Form 3210 that you are seeking an Acknowledgement copy. For further explanation, refer to IRM 3.10.72.2.4.4.

Submission Processing Campus Batching Mail Stop Number Primary Contact Back-up Contact Fax Number
Austin (IMF) 6054 AUSC ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Fresno (IMF) 31305 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Kansas City (IMF) 6052 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Cincinnati (BMF or NMF) 312 ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡
Ogden (BMF or EO) 6054 ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡


More Internal Revenue Manual