Manual Transmittal

October 04, 2011

Purpose

(1) This transmits revised IRM 3.10.72, Campus Mail and Work Control, Receiving, Extracting, and Sorting.

Material Changes

(1) IPU 111340 issued 07-26-2011 IRM 3.10.72.1.2(3) Added the Lockbox IRM and the Statute IRM as ones that Receipt & Control should be familiar.

(2) IRM 3.10.72.1.2(4) Changed the numbering of the Manager's Security Handbook to IRM 1.6.4.

(3) IPU 110540 issued 03-10-2011 IRM 3.10.72.1.2(5) Note Moved the current Note to extend to the paragraph above and added new text to the Note regarding the proper procedure to report an inadvertent disclosure.

(4) IRM 3.10.72.1.2(7) Added the Statute IRM 25.6.1 as a reference to the Statute definition. Revised the definition of TAC and Field Office.

(5) IPU 110188 issued 01-21-2011 IRM 3.10.72.1.2(7) Added Point of Contact to the chart and added an explanation to the old IAT.

(6) IPU 110529 issued 03-09-2011 IRM 3.10.72.1.2(7) Added the acronym "I/B" to the chart. This is a term used to identify whether it's related to an Individual or Business and sometime indicates whether the return posted to the IMF or BMF. Deleted the NOTE under ICT/CIS that the exception is that the Philadelphia foreign amended returns must be mailed. This is not true; they can be scanned.

(7) IPU 110842 issued 04-21-2011 IRM 3.10.72.1.2(7) Added a more complete definition of ASFR in the Acronym chart. ASFR returns are to be sorted to be routed, not processed by Submission Processing.

(8) IPU 111155 issued 06-16-2011 IRM 3.10.72.1.2(7) Deleted "Point of Contact" , since we no longer process FTD's in the campus and added a new acronym, "RD" for Return Delinquency program. "RD" and "ASFR" will be edited in the top margin of the returns requested by the specific function within CSCO. Revised the definition for "ASFR" to emphasize that returns with this literal will not be processed through pipeline. Those accounts are adjusted in the "ASFR function" .

(9) IPU 111340 issued 07-26-2011 IRM 3.10.72.1.2(7) Revised definition of acronyms for the following: CFN, Campus Support site, FTD, IMF, IRP, NMF, PII, and RD.

(10) IPU 110473 issued 03-02-2011 IRM 3.10.72.1.2.1(1) There are "exceptions" to the Restricted Items within Receipt & Control, if they are a religious practice or a medical condition.

(11) IPU 110725 issued 04-06-2011 IRM 3.10.72.1.2.1(1) Note Changed the note regarding Restricted Items to match the 2010 revision.

(12) IPU 110811 issued 04-18-2011 - IRM 3.10.72.1.2.1(1) Deleted the word "Boxes" and combined with "Lunch Bags/Lunch Boxes" , as stated in the Agreement.

(13) IPU 111090 issued 06-06-2011 IRM 3.10.72.1.2.1(1) Revised instructions about Restricted Items to agree with the NTEU Locker agreement. It states, "Lunch bags/boxes" and the phrase "and similar items" was moved to a separate bullet to emphasize that it applies to all items above.

(14) IPU 110473 issued 03-02-2011 IRM 3.10.72.1.2.1(3) Employee can be identified by Name, Employee Number, or SEID on the Monthly Review.

(15) IPU 110473 issued 03-02-2011 IRM 3.10.72.1.2.1(3) Note The "exceptions" should be notated on the Monthly Managerial review.

(16) IRM 3.10.72.1.2.1(3) Added Identifying Number or SEID as an alternative to a name.

(17) IRM 3.10.72.2(2) Added Atlanta as a Campus Support site.

(18) IPU 111340 issued 07-26-2011 IRM 3.10.72.2.1(5) Deleted the reference to Emancipation Day and revised the sentence regarding using the date sprayed on envelopes when processed through the SCAMPS machine to determine the IRS Received Date, when the stamped date is missing.

(19) IPU 110132 issued 01-18-2011 IRM 3.10.72.2.2(5)1 Do not put misdirected/mis-sent mail in a IRS envelope to forward, unless the envelope is badly damaged, the contents could be lost or destroyed, or we accidentally destroyed the envelope. Ask the USPS for some of their clear plastic bags to repackage the misdirected mail.

(20) IPU 110132 issued 01-18-2011 IRM 3.10.72.2.2(5)1 Note Sometimes taxpayers are confused about where their State tax return should be mailed and they address the envelope to IRS. This is not really misdirected, but the state tax return needs to be forwarded to the appropriate state. Always attach the envelope to the incorrectly addressed state tax return. Include that return in the package with other state returns that were detached from the Federal return and mail to the appropriate State tax agency..

(21) IPU 111340 issued 07-26-2011 IRM 3.10.72.2.3(1) Removed Atlanta as a Submission Processing site with a unique zip code. This was effective July 2011.

(22) IPU 111340 issued 07-26-2011 IRM 3.10.72.2.3(3) Removed Atlanta as a Submission Processing site.

(23) IRM 3.10.72.2.3(4) Brookhaven Campus Support moved to a new physical address - 5000 Corporate Ct.

(24) IPU 111340 issued 07-26-2011 IRM 3.10.72.2.3(4) Moved Atlanta to the Campus Support sites table with a street address.

(25) IPU 110132 issued 01-18-2011 IRM 3.10.72.2.3(4) Note Philadelphia has new mail stop numbers called Building Locator Number ("BLN" ), but enter the alpha and numerics only when addressing a package to them.

(26) IPU 111340 issued 07-26-2011 IRM 3.10.72.2.4(2) Exception Some suspicious returns are routed to Code & Edit.

(27) IPU 110132 issued 01-18-2011 IRM 3.10.72.2.4(2) All IMF Receipt & Control sites should have a "funny box" , or access to one. If there is an imminent threat, you should contact TIGTA instead of putting it in the box.

(28) IPU 110317 issued 02-09-2011 IRM 3.10.72.2.4(2) Clarified the sentence to indicate that Frivolous Filer does not have a box; they must be mailed to Ogden.

(29) IPU 110560 issued 03-14-2011 IRM 3.10.72.2.4(2) Frivolous returns should be placed in your FRP "Funny Box" before mailing to Ogden, unless instructed otherwise.

(30) IPU 110630 issued 03-22-2011 IRM 3.10.72.2.4(2) Clarified that any mail piece received with language indicating an imminent threat should be reported to TIGTA, instead of putting in a "Funny Box" .

(31) IPU 110132 issued 01-18-2011 IRM 3.10.72.2.4.3(10) Batching will review transshipped IMF documents for a signature. If "remit" , they will edit "R" in the upper left corner before routing to Code & Edit to determine if correspondence is needed.

(32) IPU 110132 issued 01-18-2011 IRM 3.10.72.2.4.4 Revised the entire section on how to handle transshipped returns. Extracting/Batching needs to make sure the receiving site properly date stamped the returns. If a return requires a date stamp and it's missing, but it was received timely, date stamp it with the due date of the return to make it timely.

(33) IRM 3.10.72.2.4.4(1)b Note Added a reference to new Exhibit 12 where the Batching function Mail Stop number, as well as contacts and a fax number are provided for follow-up of Acknowledgement copies of Form 3210.

(34) IPU 110132 issued 01-18-2011 IRM 3.10.72.2.4.5(1) Changed the title of FTD Coordinator to FTD Point of Contact.

(35) IPU 111340 issued 07-26-2011 IRM 3.10.72.2.4.5(1) Deleted the chart regarding procedures for FTD's and replaced with an instruction that even though there is a mandate to file electronically, we are still accepting paper Form 8109, but they are processed as a regular deposit in any site.

(36) IRM 3.10.72.2.4.5(2) Deleted the reference to Lockbox mailing to CSPC and moved sentence in (1) to (2).

(37) IPU 111340 issued 07-26-2011 IRM 3.10.72.2.4.5(2) The St. Louis lockbox will continue to route any Form 8109 to CSPC through the end of 2011.

(38) IRM 3.10.72.2.4.6(1) Note Even if an organization has a specific P.O. Box delivered to a campus, it is still delivered, sliced, and extracted in Receipt & Control, a ventilated, Restricted area for security purposes.

(39) IPU 111340 issued 07-26-2011 IRM 3.10.72.2.4.6(5) and Note Deleted references to the special P.O. Boxes in Kansas City and Ogden for tax package mail-outs.

(40) IPU 110132 issued 01-18-2011 IRM 3.10.72.2.4.7 Made editorial changes to the Lockbox insert.

(41) IPU 110944 issued 05-06-2011 IRM 3.10.72.2.4.8 Revised the entire section regarding Certified Mail. Some sites have a USPS employee on site who scans the mail and detaches the green cards; other sites get their mail directly from the USPS after it was scanned and the cards detached. Guidelines were included with procedures for handling certified empty envelopes or blank pages enclosed.

(42) IPU 111229 issued 06-29-2011 IRM 3.10.72.2.4.9(2) Deleted reference to the yellow stickers and disposition, since all Undeliverable mail instructions should be included in the IRM 3.13.62.

(43) IPU 111229 issued 06-29-2011 IRM 3.10.72.2.4.9(3) Revised the sentence to refer the reader to the OFP website for the 140-00800 to determine the specific Organization code for the Campus Support Sites; for Submission Processing, the Organization is always 31000.

(44) IPU 111229 issued 06-29-2011 IRM 3.10.72.2.4.9(4) Deleted the reference to the Kansas City and Ogden Return Address on tax packages/postcards, since most tax packages are no longer mailed.

(45) IPU 110725 issued 04-06-2011 IRM 3.10.72.2.4.9(4) Memphis start reporting UD mail under 140-00800 under the Site Coordinator organization in January 2011.

(46) IPU 110811 issued 04-18-2011 - IRM 3.10.72.2.4.9(4) Beginning March 2011, all Campus Support sites began reporting UD mail under Function and Program, 140-00800. The various Organization codes are listed.

(47) IPU 111090 issued 06-06-2011 IRM 3.10.72.3(3) Deleted the Note in (3) and added a new paragraph (4) below to provide guidance on items that do not have to be sliced and extracted within Receipt & Control.

(48) IPU 111155 issued 06-16-2011 IRM 3.10.72.3(3) Note Added note to explain that you should open Confidential envelopes in Extraction, since they can possibly contain remittance. Added a reference to an "Exception List" where some sites have an agreement with off-site locations who do not pick up their mail from the Admin Mailroom.

(49) IPU 111155 issued 06-16-2011 IRM 3.10.72.3(3) Exception Added exception to explain that if mail is considered "Admin mail" , it does not have to be sliced in the area.

(50) IPU 110435 issued 02-25-2011 IRM 3.10.72.3(4) Emphasized that all correspondence and forms should be date stamped, especially prior to transshipping. The site that received the document first is the original IRS Received Date.

(51) IPU 110811 issued 04-18-2011 - IRM 3.10.72.3(4) A Julian date will be edited in the upper left corner when a "Funny Box" function sends a return back for processing and it was timely filed and no date stamp required.

(52) IPU 111340 issued 07-26-2011 IRM 3.10.72.3(7) Deleted FTD as priority mail, since we no longer have P.O. boxes to identify it. Changed the date in the note to December 2011; we will continue to receive paper Form 8109.

(53) IRM 3.10.72.3(7) Note Deleted the reference to Lockbox mailing to CSPC. Added a new sentence to encourage sites to take advantage of the new check readers on SCAMPS and work that mail first.

(54) IPU 110132 issued 01-18-2011 IRM 3.10.72.3(7) Note St. Louis lockbox will mail FTDs overnight to CSPC, using Stop 31.

(55) IPU 111155 issued 06-16-2011 IRM 3.10.72.3.1(1) Revised the "Admin Mail" section to specify that when confidential mail or packages from vendors addressed to specific name and/or function do not have to be sliced and extracted and some examples were given.

(56) IPU 111155 issued 06-16-2011 IRM 3.10.72.3.1(1)d Added a new alpha d for an "Exception List" and defined it as a local agreement to deliver mail that has not been sliced/extracted.

(57) IRM 3.10.72.4(7) Added Statute IRM reference.

(58) IPU 110529 issued 03-09-2011 IRM 3.10.72.5.1(2) Note If the IRM instructs you to route a form, letter, or notice to Accounts Management, this means route to your local ICT/CIS unit to scan and electronically route to the correct site to work. Do not physically transship any work for Accounts Management that can be scanned. There are a few forms that cannot be scanned and must be routed to the AM Stop number. If the stop number is provided, then it must be physically routed, instead of scanned.

(59) IPU 111340 issued 07-26-2011 IRM 3.10.72.5.1(5) Deleted the reference to using the routing guides to route UD mail. Follow Exhibit 3.13.62-56. Added a reference to the new (5) to the IUUD database and how to access it when trying to research a IDRS number from a piece of correspondence to aid in routing, etc.

(60) IRM 3.10.72.5.1(5) A management official should provide a list of IDRS numbers and corresponding stop number to individuals routing incoming, as well as Undeliverable mail.

(61) IPU 111340 issued 07-26-2011 IRM 3.10.72.5.2(1) Deleted the reference to IRM 3.10.72.15.7 regarding transshipping to Philadelphia. Replaced with an instruction to refer to the Exhibits for special instructions when physical transshipment is required.

(62) IRM 3.10.72.5.2(1) Identified Philadelphia as the back-end site for Foreign and U.S. Possession return processing. Some must be physically mailed, but most can be scanned through ICT/CIS when it's Accounts Management work.

(63) IRM 3.10.72.5.2(2) Created a table of the U.S. Possession State Codes and proper names, so that a U.S. Possession shown in the Entity section is easily identifiable and requires special sorting. Remaining bullets stayed the same in new (3).

(64) IPU 110811 issued 04-18-2011 - IRM 3.10.72.5.2(2) Added a Note to emphasize that a APO/FPO/DPO address does not mean Foreign address and should not be transshipped to a "International" site, unless there are other forms or schedules that make it "foreign" .

(65) IRM 3.10.72.5.3(1) Revised the first sentence and included the exception about foreign Form 7004 extensions can be filed in OSPC or CSPC, unless it's for a Form 1120-F.

(66) IRM 3.10.72.5.3(2) Added a table to show proper routing of International and U.S. Possession returns to the proper site.

(67) IRM 3.10.72.5.3(2) Note Added a reference to the table of U.S. Possessions.

(68) IPU 111340 issued 07-26-2011 IRM 3.10.72.5.3(3) Moved the first sentence in (4) and made it a Note in (3) to emphasize that unique returns filed in CSPC that are foreign are processed there, instead of OSPC.

(69) IPU 110560 issued 03-14-2011 IRM 3.10.72.5.3(4)c Form 7004 International Address returns do not have to sorted and batched as a foreign document, with the exception of the extension for the Form 1120-F.

(70) IRM 3.10.72.5.5.(1) Added a new paragraph to describe all possible type remittances that can be received.

(71) IRM 3.10.72.5.5.(3) Added a new chart and deleted text to explain which stamp, when to stamp, and how to determine if perfect or imperfect for routing to PPU or to the Transport.

(72) IRM 3.10.72.5.5.(9) Added examples of items of value that are mailed in lieu of a check and disposition.

(73) IRM 3.10.72.5.5.(10) Added a new paragraph to explain what is an acceptable remit and how to identify if possibly a bogus remit.

(74) IPU 110132 issued 01-18-2011 IRM 3.10.72.5.5(4) Extraction will not overstamp payments to third parties or other government agencies. They will let PPU make this determination.

(75) IRM 3.10.72.5.5.2(1) Updated statute year to 2008.

(76) IPU 111415 issued 08-17-2011 - IRM 3.10.72.5.5.2(4) Added a new instruction to address the statute date for Quarterly returns and added a IRM reference to a chart that lists all tax returns that would aid in determining the ASED.

(77) IRM 3.10.72.5.5.2(5) Added additional reference about whether the RD is circled and the return is signed.

(78) IRM 3.10.72.5.5.2(6) Added a new paragraph regarding unsigned IMF returns, which are considered unprocessable and should not be routed to Statute until signed.

(79) IPU 110132 issued 01-18-2011 IRM 3.10.72.5.5.2(4) Added "Process as Original" to the list of literals that should not be routed to Statute.

(80) IPU 110695 issued 03-30-2011 IRM 3.10.72.5.5.2(4) Do not route to Statute if both literals, "Process as Original" and TC 59X. However, if there is no TC 59X, but the literal "Process as Original" is edited, then it is subject to Statute criteria.

(81) IPU 110842 issued 04-21-2011 IRM 3.10.72.5.5.2(4) Added a pink Form 3531 or ASFR notated in top margin are new clues of ASFR returns.

(82) IPU 111155 issued 06-16-2011 IRM 3.10.72.5.5.2(4) Added another bullet for indicators that should not be referred to Statute. "ASFR" should always be routed to the "ASFR function" . "RD" (for Return Delinquency) are returns submitted by a taxpayer based on a phone call from Collections. If the "RD" has been circled by ASFR tax examiners, it is ready to be processed; otherwise, route to ASFR.

(83) IRM 3.10.72.5.6(2) Deleted some of the text and moved to the new chart in (4) describing the various types of envelopes.

(84) IRM 3.10.72.5.6(3) Moved to (8)

(85) IRM 3.10.72.5.6(3) Revised new (3) to describe basic definition of Initial Candling.

(86) IRM 3.10.72.5.6(3) Revised the Initial Candling procedure to state that a light must be used on see-through envelopes. The only exception is if Initial Candling is performed on a table that does not have a light. In that case, slicing on 3 sides is the alternative. Deleted the second Note regarding periodically turning off the light.

(87) IRM 3.10.72.5.6(4) Created a new (4) with a table to describe action for various envelopes in Initial Candling.

(88) IPU 110317 issued 02-09-2011 IRM 3.10.72.5.6(4) You have a choice of slicing on 1 or 3 sides when Initial Candling, but the light on the Tingle table must be turned ON. It can periodically be turned off, especially at times when you're slicing fats and flats that are not "see-through" and the light is not used. The light can be turned OFF temporarily if it bothers the eyes or is extremely hot. Anytime an envelope is attached to a document, it must be sliced on 3 sides since it does not go through Final Candling.

(89) IPU 110360 assigned 02-15-2011 IRM 3.10.72.5.6(8) Clarified that the envelopes to be Final candled can be put in a bag or a bucket. The identifying tag can be either inside or attached to the container.

(90) IPU 110811 issued 04-18-2011 - IRM 3.10.72.5.6(8) The tag placed in the bag or attached to the Candling bucket should contain the identifying information of the Extractor, as well as the Received Date.

(91) IRM 3.10.72.5.6(12) Removed the stipulation that another person must be in close proximity during Initial Candling, since already specified they should be a part of a unit or group.

(92) IPU 110414 issued 02-23-2011 IRM 3.10.72.5.6(12) Revised the location of where another Initial Candler should be seated. Location is nearby or in the same unit/group.

(93) IPU 110132 issued 01-18-2011 IRM 3.10.72.5.7(1) Figure 2 shows the short remit envelope facing the back of the check. The envelope can face in either direction.

(94) IRM 3.10.72.5.7(4) Moved (8) to (4) regarding multiple documents in the same envelope and how to date stamp and attach the envelope.

(95) IPU 110132 issued 01-18-2011 IRM 3.10.72.5.7(4)d and Note Delete the part that says it's not necessary to attach the envelope to a Form W-7. Remain consistent and stamp the Form W-7 and any return and attach the envelope to the earliest tax period.

(96) IPU 110842 issued 04-21-2011 IRM 3.10.72.5.7(4)f Added a pink Form 3531 or ASFR notated in top margin are new clues of ASFR returns.

(97) IPU 110132 issued 01-18-2011 IRM 3.10.72.5.7(4)i Always put the "claim" form on top of an original return.

(98) IPU 110435 issued 02-25-2011 IRM 3.10.72.5.7(4)l All correspondence and forms sent to IRS must be date stamped.

(99) IPU 110132 issued 01-18-2011 IRM 3.10.72.5.7(4)m All Form 8379, loose or attached to a return, needs to be stamped and envelope attached.

(100) IPU 110435 issued 02-25-2011 IRM 3.10.72.5.7(4)n Added new instruction to date stamp any return pulled out for the "Funny Box" if it is taken out of the Restricted Area to be returned later. This will be determined by the local CI and AM TAP whether it's possible for them to review inside of the area and turn-around on the same day.

(101) IPU 111155 issued 06-16-2011 IRM 3.10.72.5.7(4)o Added "RD" returns as a another category that requires a date stamp and the envelope attached before routing to ASFR.

(102) IRM 3.10.72.5.7(5) New chart on what to do with various IMF forms after you date stamp and attach the envelope. Added a new instruction that if the Entity information is missing and it's timely filed, attach the envelope.

(103) IPU 110132 issued 01-18-2011 IRM 3.10.72.5.7(5) If a current year original return is attached to a prior year amended return, detach the current year original for processing and route the 1040X to the 1040X unit.

(104) IPU 110811 issued 04-18-2011 - IRM 3.10.72.5.7(5) If Code & Edit has edited "TC 150" or "150" in the upper left margin of a Form 1040 series, this should be treated an a "Amended" Form 1040.

(105) IRM 3.10.72.5.7(6) New chart on what to do with various BMF forms after you date stamp and attach the envelope.

(106) IPU 110132 issued 01-18-2011 IRM 3.10.72.5.7(6)b Attach an original or amended return behind the "claim" form. Put the 1040X on top of Form 8379.

(107) IPU 111090 issued 06-06-2011 IRM 3.10.72.5.7(6)b When a "claim" form has a partial return (forms or schedules) attached, keep the package together, put the "claim" form on top and expedite routing to ICT/CIS.

(108) IPU 111090 issued 06-06-2011 IRM 3.10.72.5.7(6)b Exception Added Form 720-X as an amended return that is not routed to ICT/CIS; it is routed to Excise in CSPC.

(109) IPU 111090 issued 06-06-2011 IRM 3.10.72.5.7(6)c Emphasized that some forms are routed to Excise, Form 8849 and Form 720-X.

(110) IPU 111090 issued 06-06-2011 IRM 3.10.72.5.7(6)g If a Form 8379, Injured Spouse claim is attached to a Form 1040X, separate the forms and route the Form 8379 to ICT/CIS and route the Form 1040X to the 1040X unit in Submission Processing.

(111) IPU 111415 issued 08-17-2011 - IRM 3.10.72.5.7(6)g If a Form 8379 is attached to a Form 1040X, even if a Form 1040 series return is also attached, route the entire package to the 1040X unit to research the intent.

(112) IRM 3.10.72.5.7(7) Added new paragraph for how to handle original returns attached to amended or claim forms.

(113) IRM 3.10.72.5.7(8) Created two new charts for identifying and routing, IMF and BMF amended returns, claims, and Injured Spouse forms.

(114) IPU 110360 assigned 02-15-2011 IRM 3.10.72.5.8(2) Note If cash is submitted for the balance due on a state tax return, send it to the state using Certified mail.

(115) IPU 110132 issued 01-18-2011 IRM 3.10.72.5.9 Added "(Misdirected/Mis-Sent)" to the title and rearranged the information in the paragraphs.

(116) IPU 111340 issued 07-26-2011 IRM 3.10.72.5.11 Deleted entire section about special processing procedures for FTD's since they should be filed electronically.

(117) IRM 3.10.72.5.11(2) Added a reference to any third party check received for an ACS payment can be processed by PPU.

(118) IPU 110188 issued 01-21-2011 IRM 3.10.72.5.11(6), (8), (12) and (14) Changed all references to IAT and Interagency Coordinator to FTD Point of Contact

(119) IPU 110132 issued 01-18-2011 IRM 3.10.72.5.11(14) Put a Form 3210 on FTDs that must be routed to Accounting.

(120) IPU 110317 issued 02-09-2011 IRM 3.10.72.6.1(1) Added information to IRS Received Date to clarify that it is official if stamped by a Campus or an IRS office that can accept tax returns.

(121) IRM 3.10.72.6.1(2) Exception Revised the exception to point out that any IRS function or office that is not designated to accept tax returns cannot give it an official IRS Received Date and TAS is only one example.

(122) IPU 111340 issued 07-26-2011 IRM 3.10.72.6.1(9) Deleted the reference to date stamping Unsigned IMF returns.

(123) IPU 110811 issued 04-18-2011 - IRM 3.10.72.6.1(10) If a timely filed return that does not require a Received Date stamp is referred to the "Funny Box" , the "Funny Box" function will edit the Julian date in lieu of the Received Date in the left corner if they send it back to be processed.

(124) IPU 111340 issued 07-26-2011 IRM 3.10.72.6.2(1) Note Deleted the Note regarding Emancipation Day for 2011.

(125) IPU 111340 issued 07-26-2011 IRM 3.10.72.6.2(3)a Deleted ATSPC from the list of IMF sites.

(126) IRM 3.10.72.6.2.2(3) Note Added a Note to explain that Emancipation Day falls on Monday, April 16, so the timely mailing date is April 17, 2012.

(127) IRM 3.10.72.6.2.5(1) Added a new Note to explain that timely receipt or timely mailing is April 17, since Emancipation Day falls on Monday, April 16.

(128) IRM 3.10.72.6.2.5(2) Updated RS-PCC capability in TAC offices.

(129) IRM 3.10.72.7(3) Deleted the Note in (2) and made a new paragraph explaining the specific literal and specific BMF forms that are to be considered Amended returns.

(130) IPU 110132 issued 01-18-2011 IRM 3.10.72.7.1(8) If a signed return is received with a "R" or "$" in the upper left corner, it must be sorted as a "remit" document.

(131) IPU 110695 issued 03-30-2011 IRM 3.10.72.7.3 If a Form 944 is attached to a Letter 4148C, attach the letter to the back of the return and continue processing the return. If there is correspondence attached to the letter that requires a response by Accounts Management, route the package to Accounts Management. Make sure you date stamp the notice and return if routing to another function outside of Submission Processing.

(132) IRM 3.10.72.7.3(2) Deleted the instruction to sort by MFT, sort certain CP notices and foreign remits. Added a Note to refer to other instructions regarding remits in IRM 3.10.72.5.5 and IRM 3.10.72.7.

(133) IPU 110842 issued 04-21-2011 IRM 3.10.72.7.3(3) If the Routing Guide states "Accounts Management" , with no site or stop number, that means route to your local ICT.

(134) IPU 111340 issued 07-26-2011 IRM 3.10.72.8 Revised the entire section. Most of the paragraphs with special routing instructions were moved to the chart in IRM 3.10.72.12 for Minor Sorting of IMF returns and extensions.

(135) IRM 3.10.72.8(3) Converted the alphas to a table for items that should not be sorted as by-pass return for ISRP.

(136) IPU 110842 issued 04-21-2011 IRM 3.10.72.8(3) Added Form 1040 "ASFR" returns as a major IMF sort to route as correspondence. Do not sort them to be batched for processing.

(137) IPU 110944 issued 05-06-2011 IRM 3.10.72.8(3) Added a new bullet about sorting "SFR" returns. These are not the same as "ASFR" . "ASFR" returns are routed to Collection for processing. They are not processed through the pipeline.

(138) IPU 111155 issued 06-16-2011 IRM 3.10.72.8(3) Added "RD" to the bullet of Form 1040 returns that need to be sorted and routed to CSCO in Fresno or Austin. If the "RD" has been circled by CSCO, that means it's ready for normal processing.

(139) IPU 110132 issued 01-18-2011 IRM 3.10.72.8(5) Do not send any remit (or indication of remit) documents through by-pass.

(140) IPU 110132 issued 01-18-2011 IRM 3.10.72.8(5) Note Added a note to explain the indications of a remit document either from Lockbox or transshipped from another office.

(141) IPU 110944 issued 05-06-2011 IRM 3.10.72.8(5)c Do not send any Form 1040 EZ returns with Missing Signature or ones that had correspondence for a Missing Signature with multiple Received Dates as by-pass for ISRP.

(142) IPU 110944 issued 05-06-2011 IRM 3.10.72.8(5)e Do not send any Form 1040 EZ with an attached Form 8948 through as a by-pass.

(143) IPU 110132 issued 01-18-2011 IRM 3.10.72.8(7) Added more AM TAP criteria: hand-written Form W-2 and if there is Social Security reported (non-taxable) and claims Withholding.

(144) IPU 110317 issued 02-09-2011 IRM 3.10.72.8(7) Added the function criteria at the end of each bullet to aid in the decision process of which box the return should be referred. One tip is that if it relates to a Form W-2 or Form 1099, it belongs to AM TAP; if there is no income source document and there are multiple documents, refer it to the CI box.

(145) IPU 110317 issued 02-09-2011 IRM 3.10.72.8(7) Note Revised the sentence to indicate that there are only boxes for CI and AM TAP. Frivolous Filer is located in Ogden and those returns will have to be mailed to them.

(146) IPU 110560 issued 03-14-2011 IRM 3.10.72.8(7) Note Frivolous returns should be placed in your FRP "Funny Box" before mailing to Ogden, unless instructed otherwise.

(147) IPU 110842 issued 04-21-2011 IRM 3.10.72.8(7) Deleted the "Funny Box" criteria and made reference to the section criteria.

(148) IPU 110132 issued 01-18-2011 IRM 3.10.72.8(8) Deleted Form 8453-OL and left the sorting of Form 8453 or Form 8453 with Form 1040 the same.

(149) IPU 110132 issued 01-18-2011 IRM 3.10.72.8.1 Revised the unsigned return procedures. Allow the taxpayer to self-arrow when they accidentally signed on the wrong line. Look for indications of a secured return and do not mail back. Indications of amended should not be mailed back; sort for the 1040X unit.

(150) IPU 111340 issued 07-26-2011 IRM 3.10.72.8.1(1) Note and Revised the sentence to refer to the Compliance exceptions in the chart in (4). Changed the subsection number to IRM 3.10.72.15.7, since the International subsection was deleted.

(151) IPU 110188 issued 01-21-2011 IRM 3.10.72.8.1(1) Note Revised the Unsigned return procedures to ensure you do not sort any unsigned return with correspondence to be mailed back. Treat as correspondence and put the correspondence on top, if attached.

(152) IPU 110842 issued 04-21-2011 IRM 3.10.72.8.1(1) Note Do not send any ASFR returns to Statute. If they are unsigned, continue to route to ASFR to secure a signature.

(153) IPU 111155 issued 06-16-2011 IRM 3.10.72.8.1(1) Note Do not route any return with "RD" edited in the top margin to Statute.

(154) IPU 111340 issued 07-26-2011 IRM 3.10.72.8.1(4) Deleted the exceptions to a signature and replaced with a chart of Compliance notations that need special processing. All refund and balance due returns now require a signature.

(155) IPU 110188 issued 01-21-2011 IRM 3.10.72.8.1(4) Added "ICS" along with the TC 59X edits as a notation that means the return should not be mailed back for a signature. Added information that a faxed return/faxed signature is acceptable and should not be mailed back.

(156) IPU 110842 issued 04-21-2011 IRM 3.10.72.8.1(4) Added the phrase "TDI complete, Notice/Correspondence attached for signature only" to the list that should not be sent back for a signature.

(157) IPU 110842 issued 04-21-2011 IRM 3.10.72.8.1(4) Note Added an instruction to route ASFR returns; do not process.

(158) IPU 111155 issued 06-16-2011 IRM 3.10.72.8.1(4) Added reference to a circled "RD" edited in the top of the return as an example of a return that should not be sent back for a signature, since it was requested by a IRS function via phone or correspondence.

(159) IPU 111340 issued 07-26-2011 IRM 3.10.72.8.1(7) Note Deleted the Note regarding any exception made by Code & Edit for a signature, since there are none.

(160) IPU 110132 issued 01-18-2011 IRM 3.10.72.9(6) New Stop number for Form 8804-C was added.

(161) IPU 110414 issued 02-23-2011 IRM 3.10.72.9(6) Changed the Philadelphia mail stop for routing Form 8804-C.

(162) IPU 110317 issued 02-09-2011 IRM 3.10.72.10(5) If you receive blank sheets of paper mailed Certified to IRS, route to Frivolous Filer with the envelope.

(163) IPU 110944 issued 05-06-2011 IRM 3.10.73.10(5) Revised the instruction to refer to the Certified mail section if any empty or blank pages received via Certified mail.

(164) IRM 3.10.72.11(4) Updated statute year to 2008.

(165) IPU 111251 issued 07-05-2011 IRM 3.10.72.11(7) - Documents should be transshipped daily and should be date stamped at the receiving site. However, there are circumstances where date stamping cannot happen. If the documents are not date stamped, then Batching will have to use the send date on the Form 3210 to back date the IRS Received Date on the documents requiring a date stamp.

(166) IPU 111444 issued 08-30-2011 - IRM 3.10.72.12(2) Revised the routing of the Form 1040X to Batching, instead of directly to the Unit.

(167) IPU 111340 issued 07-26-2011 IRM 3.10.72.12 Revised the entire section and made a table for routing Form 1040 and Form 1040X. Left the Form 1040NR and the Extension paragraphs in tact. The others were deleted and added to the tables, except for the Innocent Spouse, Form 8857. It's a part of the Routing Guide, since it is never batched nor attached to a Form. Renumbered the remaining paragraphs in the section.

(168) IPU 111428 issued 08-23-2011 IRM 3.10.72.12(2) Revised the routing of the Form 1040X to Batching, instead of directly to the Unit.

(169) IPU 111415 issued 08-17-2011 - IRM 3.10.72.12(2) Revised the procedures for Injured Spouse when there is Form 1040X present. Always keep together, even if there is a Form 1040 present with a Form 1040X, and route to the 1040X unit for research.

(170) IRM 3.10.72.12(5) Updated due date to April 17, 2012.

(171) IPU 110132 issued 01-18-2011 IRM 3.10.72.12.1(2)b New mailing address for Philadelphia was added for routing Form 8408.

(172) IPU 111340 issued 07-26-2011 IRM 3.10.72.13(1)a Added caveat that returns that are centralized with a foreign address are processed in CSPC, instead of OSPC.

(173) IRM 3.10.72.13(2) Added the Statute IRM reference to this sentence.

(174) IPU 111340 issued 07-26-2011 IRM 3.10.72.13(2) If original and amended return come together, keep together. If either is a statute period, route the package to Statutes.

(175) IPU 111155 issued 06-16-2011 IRM 3.10.72.13(4) When a BMF return is received with the literal "RD" edited in the top margin, it should be routed to CSCO in a Campus Support site.. If the literal "RD" has been circled by ASFR, this means it should be processed.

(176) IRM 3.10.72.13.1(1) Changed to February 29, 2012, a Leap Year.

(177) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.1(4) If amended received with original route package to Accounts Management.

(178) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.1.1 Renumbered this to IRM 3.10.72.13.2 and that renumbered the remaining sections.

(179) IPU 110132 issued 01-18-2011 IRM 3.10.72.13.1.1 Deleted reference to sorting Form CT-2 refund/no refund.

(180) IPU 110132 issued 01-18-2011 IRM 3.10.72.13.2(3) Changed the verb tense to was for the Estate Tax repeal for Date of Death in 2010.

(181) IPU 110317 issued 02-09-2011 IRM 3.10.72.13.2(3) Deleted reference to no estate tax if Date of Death is 2011; it was only repealed for 2010 date of death.

(182) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.3(4) Added Mail Stop number and rearranged paragraphs.

(183) IPU 110132 issued 01-18-2011 IRM 3.10.72.13.3(4) Sort Form 720 and current and prior; if no box checked, sort as current.

(184) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.5 Revised the section on Form 940 sorting.

(185) IRM 3.10.72.13.5(4) Updated TY to 2011.

(186) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.6 Rearranged the paragraphs.

(187) IPU 110811 issued 04-18-2011 - IRM 3.10.72.13.6 Revised the sorting instructions for Form 941. Use the ID code in the upper right corner to aid in sorting. The last 2 digits of the number is the Year.

(188) IPU 110725 issued 04-06-2011 IRM 3.10.72.13.6(5) Note Do not batch a Form 941M. Simply route it to Code & Edit.

(189) IPU 111090 issued 06-06-2011 IRM 3.10.72.13.6(6) Deleted all references to sorting Forms 941 by using the ID of 0 and 1. Now, we will sort by the Tax Form and the revision and the quarter.

(190) IPU 111155 issued 06-16-2011 IRM 3.10.72.13.6(8) Added "walk-throughs" as another category of Form 941 that should go through ISRP.

(191) IPU 111090 issued 06-06-2011 IRM 3.10.72.13.6(10) Added new table on how to sort for ISRP processing. Sort all 2011, sort all 2010 2nd, 3rd, and 4th quarter, then sort the 1st quarter of 2010 with all priors.

(192) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.7 No change, just moved paragraphs and date shows update.

(193) IPU 110725 issued 04-06-2011 IRM 3.10.72.13.7(3) Note Added 941M to the title and added information about what to do with Form 941M if received with Form 941, or if "loose" .

(194) IRM 3.10.72.13.7(5) Added 2012 to chart.

(195) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.8 Changed to title to Routing, since we changed the process to route all Amended returns to Accounts Management.

(196) IRM 3.10.72.13.8(10) Added new ISRP sorting procedures - 2012, 2011 -2nd -4th Qtr, then 2011 -1st Qtr and all priors.

(197) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.9 If amended received with original route package to Accounts Management and rearranged.

(198) IRM 3.10.72.13.9(4) Added new ISRP sorting procedures - 2012, 2011 -2nd -4th Qtr, then 2011 -1st Qtr and all priors.

(199) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.10 If amended received with original route package to Accounts Management and rearranged.

(200) IRM 3.10.72.13.10(4) Added Form 943-PR to the title and updated ISRP sort.

(201) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.11 Deleted all references to the sorting of Form 944/Form 944SP refunds through the first Thursday in February and revised the entire section.

(202) IRM 3.10.72.13.11(4) Updated ISRP sort.

(203) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.12 Deleted all references to the sorting of Form 944PR/Form 944SS refunds through the first Thursday in February and revised the section.

(204) IPU 110132 issued 01-18-2011 IRM 3.10.72.13.12(2) Sort both 2009 and 2010 revisions separately from 2008 and prior for Form 945

(205) IRM 3.10.72.13.12(4) Updated ISRP sort.

(206) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.13 If amended received with original route package to Accounts Management and rearranged.

(207) IPU 111251 issued 07-05-2011 IRM 3.10.72.13.13.1(1) - Note Revised to Note to clarify that attached returns should remain attached to only the following application forms: Form 1023, Form 1024, and Form 8940.

(208) IPU 111206 issued 06-24-2011 IRM 3.10.72.13.13.1(1) Note - Added a note to emphasize that all attachments must remain attached to the applications. Also added some additional application forms that can be used - Form 1023, Form 1024, Form 1028, Form 8940, Form 4461, Form 4461-A, Form 4461-B, Form 5300, Form 5307, Form 5310, Form 5310-A, and Form 6406.

(209) IRM 3.10.72.13.13(4) Updated the ISRP sort instructions.

(210) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.15 Renumbered this section from IRM 3.10.72.14.1.

(211) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.16 Reversed (1) and (2).

(212) IRM 3.10.72.13.17(1) Updated due date to May 15.

(213) IRM 3.10.72.13.17(2) Updated due date to April 17.

(214) IRM 3.10.72.13.17(10) Updated statute year to 2008.

(215) IRM 3.10.72.13.18(1) Updated due date to April 17.

(216) IPU 111415 issued 08-17-2011 - IRM 3.10.72.13.21(5) Added the phrase "are sorted separately" in reference to Form 1065 "PTP" returns.

(217) IPU 111415 issued 08-17-2011 - IRM 3.10.72.13.21(6) Added indication of repayment of "Therapeutic Drug Credit" on the 2010 Form 1065.

(218) IRM 3.10.72.13.22(1) Updated year to 2011.

(219) IRM 3.10.72.13.22(7) Updated tax periods to 2011

(220) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.26(5) Note Added a Note for CSPC to hold the Form 2290 for the July 2011 period and subsequent until further instructions are issued.

(221) IRM 3.10.72.13.28(1) Updated due date to April 17.

(222) IRM 3.10.72.13.29(1) Updated due date to April 167.

(223) IRM 3.10.72.13.30(1) Updated due date to April 17.

(224) IPU 110560 issued 03-14-2011 IRM 3.10.72.13.33(3) Changed the codes for the form types when sorting the Form 7004. Only the extension for Form 1120-F must be processed in Ogden as a Foreign document. The codes for the NMF forms must be routed to CSPC. All others can be processed in either OSPC or CSPC and all are not numbered with a domestic FLC, even if foreign address.

(225) IRM 3.10.72.13.34(1) Updated due date to May 15.

(226) IRM 3.10.72.13.35(3) Added Code 03 to Tax Class 2 and added Code 35 and 36 to the NMF sort for Form 7004.

(227) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.35.1(4) Deleted reference to Emancipation Day.

(228) IPU 110132 issued 01-18-2011 IRM 3.10.72.13.38.1 Added new section for Form 8703.

(229) IRM 3.10.72.13.39(2) Route Form 8453-EX to CSPC e-help.

(230) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.39(3) If Form 1040-V is attached, keep Form 8453-F together and route to PPU.

(231) IPU 110132 issued 01-18-2011 IRM 3.10.72.13.39(3)b Changed stop number for Copy B&C, Form 8805.

(232) IPU 110132 issued 01-18-2011 IRM 3.10.72.13.40(2) Changed stop number for mailing Form 8813 with Form 8804-C.

(233) IPU 111340 issued 07-26-2011 IRM 3.10.72.13.41 Changed the numbering scheme from IRM 3.10.72.13.38.1 to IRM 3.10.72.13.41. No change to content.

(234) IPU 110540 issued 03-10-2011 IRM 3.10.72.13.41 Added new section for disposition of Form 8819.

(235) IRM 3.10.72.13.43(1) Note Updated statute year period.

(236) IPU 111444 issued 08-30-2011 - IRM 3.10.72.13.44(3)2 Added the OSPC Files Mail Stop 6722.

(237) IPU 111428 issued 08-23-2011 IRM 3.10.72.13.44(3)2 Added the OSPC Files Mail Stop 6722.

(238) IRM 3.10.72.13.44(3)3 Updated the year OSPC will send forms to Files.

(239) IRM 3.10.72.15.2(3) Added routing of Form 8453-EX to CSPC e-help desk.

(240) IPU 110842 issued 04-21-2011 IRM 3.10.72.15.3(2) Added information that if an Installment Agreement or Form 2159 is attached to an Offer in Compromise, put the Form 656 on top and route the package accordingly.

(241) IPU 111090 issued 06-06-2011 IRM 3.10.72.15.3(2) Changed the Memphis Mail stop to 811.

(242) IPU 110317 issued 02-09-2011 IRM 3.10.72.15.4(1) Note Rubber band the Forms 2848 and Forms 8821 together with a completed Form 3210 on top. The Form 3210 should always include the mail stop so that Shipping can route directly to the function, instead of Extraction.

(243) IPU 110132 issued 01-18-2011 IRM 3.10.72.15.4(3) Changed stop number for mailing to the CAF unit in Philadelphia.

(244) IPU 110317 issued 02-09-2011 IRM 3.10.72.15.4(3) Added Mail Stop numbers for the CAF units.

(245) IPU 110842 issued 04-21-2011 IRM 3.10.72.15.5 Revised the Installment Agreement section. Any user fee can post as a TC 670, so there's no reason to worry about a "split" payment. The Individual (W&I) are worked by Austin, Fresno, and Kansas City. The Business (SB/SE) are worked by Kansas City, Memphis, and Ogden.

(246) IPU 110944 issued 05-06-2011 IRM 3.10.72.15.5(1) Corrected the W&I CSCO sites to Andover, Atlanta, and Kansas City and the SB/SE CSCO sites are Brookhaven, Memphis, Ogden, and Philadelphia. Route to the correct site based on whether the request is for an Individual or Business, then by the State.

(247) IRM 3.10.72.15.5(2)b IMF Code and Edit will have to sort the Installment Agreements between W&I and SB. If they are given to Second Sort, they should be identified when received before you begin sorting by state/CSCO site.

(248) IPU 110944 issued 05-06-2011 IRM 3.10.72.15.5(5) Deleted the table and revised the text to include a step list of how to determine the proper routing.

(249) IPU 111340 issued 07-26-2011 IRM 3.10.72.15.5(6) Corrected the abbreviation for Arizona and changed routing for AZ and AR in the W&I table.

(250) IPU 110944 issued 05-06-2011 IRM 3.10.72.15.5(6) Included a new table for where to route Installment Agreements for Individuals (W&I).

(251) IPU 110944 issued 05-06-2011 IRM 3.10.72.15.5(7) Included a new table for where to route Installment Agreements for Businesses (SB/SE).

(252) IPU 111340 issued 07-26-2011 IRM 3.10.72.15.5(7) Corrected the abbreviation for Arizona and changed routing for AZ and AR in the SB table.

(253) IPU 111340 issued 07-26-2011 IRM 3.10.72.15.7 Deleted the subsection regarding transshipments of International returns to Philadelphia, since they are no longer physically shipped. They are routed to ICT, with a few exceptions that are identified in the Routing Guides.

(254) IPU 110132 issued 01-18-2011 IRM 3.10.72.15.7(3) and (4) Changed stop number for mailing to BMF International AM in Philadelphia.

(255) IPU 110529 issued 03-09-2011 IRM 3.10.72.15.7(3) Deleted the Philadelphia Mail Stop number, since the IMF International Amended, etc. should be scanned by ICT.

(256) IPU 110529 issued 03-09-2011 IRM 3.10.72.15.7(4) Deleted the Philadelphia Mail Stop number, since the BMF International Amended, etc. should be scanned by ICT.

(257) IPU 110842 issued 04-21-2011 IRM 3.10.72.15.8 Added a new section for ASFR instructions, including where to transship/route to the ASFR functions.

(258) IPU 110317 issued 02-09-2011 IRM 3.10.72.16 Completely revised the section and included TIGTA in the title for returns or documents should be referred, if there is a imminent threat.

(259) IRM 3.10.72.16(5) Added a reference to "fake" forms/tax returns submitted. They should be referred to some "funny box" function, or TIGTA if there is a substantial volume or large scheme.

(260) IPU 111340 issued 07-26-2011 IRM 3.10.72.16(11) Added a chart of the returns that should not be put in the Funny Box. These will be batched for Code & Edit to correspond. Added another example of SSB returns that should be routed to Code & Edit.

(261) IPU 110317 issued 02-09-2011 IRM 3.10.72.16.1 Completely revised the section for Criminal Investigation Funny Box criteria.

(262) IPU 111340 issued 07-26-2011 IRM 3.10.72.16.1(1) Deleted the literals for CI, since they will simply stamp CI only.

(263) IPU 111340 issued 07-26-2011 IRM 3.10.72.16.1(4) Added additional criteria for credits that can also be seen on the HSH returns.

(264) IPU 110811 issued 04-18-2011 - IRM 3.10.72.16.1(4) Restricted the items in the bullets under CI criteria-no change to the text.

(265) IPU 111340 issued 07-26-2011 IRM 3.10.72.16.1(5) Deleted the reference to hold or put the SSB returns in the CI Funny Box. They are now being processed by Code & Edit.

(266) IPU 111229 issued 06-29-2011 IRM 3.10.72.16.1(5) Added a new category of returns that should be referred to the CI Funny Box. Those are IMF returns that have only Social Security Benefits and Withholding reported. Sort these separately from other CI referrals.

(267) IRM 3.10.72.16.1.1 Added a new section called Questionable Payments describing certain types of bogus checks that should be reported to CI or TIGTA.

(268) IPU 110811 issued 04-18-2011 - IRM 3.10.72.16.2 Revised the AM TAP criteria to include the chart for "OMM" and "Non-OMM" provided by AM TAP and restricted it.

(269) IPU 110317 issued 02-09-2011 IRM 3.10.72.16.2 Completely revised the Criminal Investigation section to show specific criteria for returns that should be referred to them. CI basically wants multiple returns and ones with no Form W-2 or Form 1099 that substantiates the income reported.

(270) IPU 110132 issued 01-18-2011 IRM 3.10.72.16.2(2) Added more AM TAP criteria: hand-written Form W-2 and if there is Social Security reported (non-taxable) and claims Withholding.

(271) IPU 110317 issued 02-09-2011 IRM 3.10.72.16.2(2) Explained what verifiable income and source document means, then how to determine if it should be referred to CI or AM TAP.

(272) IPU 110317 issued 02-09-2011 IRM 3.10.72.16.2(3) deleted reference to the AM TAP letters and added a note in the C letter routing guide to route to the specific Stop # instead of routing to ICT.

(273) IPU 110317 issued 02-09-2011 IRM 3.10.72.16.2(3) Added a new sentence to give an example and try to explain what kind of return would be referred to the "non-OMM" box. AM TAP will have 2 boxes; one is for "OMM" and the other is "non-OMM" . "OMM" (Operation Mass Mailing) has pretty specific criteria and they're usually multiple ones that you'll see in the same envelope or mingled in throughout the year.

(274) IPU 110360 assigned 02-15-2011 IRM 3.10.72.16.2(3) Corrected the form number of the Social Security form to Form SSA-1099.

(275) IPU 110811 issued 04-18-2011 - IRM 3.10.72.16.3 Restricted the items in the bullets under Frivolous Filer criteria-no change to the text.

(276) IPU 110317 issued 02-09-2011 IRM 3.10.72.16.3(1) Added the mail stop 4390 for Frivolous Filer in Ogden, if the return needs to be mailed.

(277) IPU 110529 issued 03-09-2011 IRM 3.10.72.16.3(1) Any FRP returns pulled out should go into the "FRP Funny Box" for the local FRP coordinator to review. Do not mail to Ogden FRP, unless instructed by the coordinator.

(278) IRM 3.10.72.17(3) Added information on how to go to SERP to find other Mail Routing Guides for all campuses. This is useful when you need to locate a mail stop number when transshipping to another site.

(279) Exhibit 3.10.72-1 Added Form 706-NA reference that foreign are also processed in CSPC, added additional literals on Form 843 that are processed by Accounts Management, such as Student FICA, Student VISA claims, as well as indication of foreign or U.S. Possession issues, added Form 1040-NR, Form 1040-PR, and Form 1040-SS routing and amended returns to AM. Added reference that all Form 1045 NOL and Carryback issues are expedite routing to AM. Added Form 8869 and Form 8833 to go to AM. Added reference to 4506 with a subpoena does not go to RAIVS; instead, it goes to Disclosure operation in Atlanta. Added new Form 1099-K to the IRP documents. There is a new Form 1098-MA, but it is not processed. It is routed to AUSPC Files. Revised Form 5466B. Sort I/B and route to Batching.

(280) IPU 111144 issued 08-30-2011 Exhibit 3.10.72-1 Revised the routing of Form W-7P to same address as Form W-12. Send the Form W-9 back to the filer and hi-light the instruction in the upper left corner of the form.

(281) IPU 111428 issued 08-23-2011 Exhibit 3.10.72-1 Revised routing of Form 3870 and deleted Form 6406, since it is obsolete.

(282) IPU 111415 issued 08-17-2011 - Exhibit 3.10.72-1 Updated routing for Form 843 for Branded Prescription Drug Fee, Form 5471, Form 5472, Form 8939 with an Amended Return attached, Form 8697 (individual), and Form W-9. Changed routing of Schedule D, Form 941 to Philadelphia and moved from Exhibit 3.10.72-4. Updated routing of Form 13844 to ACS in Kansas City. Updated routing of Form SS-4 and Form SS-8.

(283) Exhibit 3.10.72-1 Updated routing for Form 882, Form 8822-A, Form 8822-B, and if any of these are Foreign or U.S. Possession address changes, route to OSPC.

(284) IPU 111340 issued 07-26-2011 Exhibit 3.10.72-1 Changed the routing of the Form 4461 series to FOB, Room 5106. Route Form 4977 to AM instead of FTD Penalty Unit. Added Mail Stop 824G for Form 706 and Form 709 Amended returns. Added Form 8952 to OSPC, Stop 7700

(285) IPU 110117 issued 01-13-2011 Exhibit 3.10.72-1 Mail all Forms W-12 and Forms 8945 and Forms 8946 plus any remit to the address in Iowa. Do not deposit the money.

(286) IPU 110117 issued 01-13-2011 Exhibit 3.10.72-1 Added Form 8944 and Form 8947 to the chart. Changed the routing of Form 8891 to the new mail stop number in Philadelphia.

(287) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-1 Changed the Philadelphia mail stop number for: Form 843 (foreign), Form 940PR/SS, Form 941C, Form 1001, Form 1042 amended, Form 1042NR amended, Form 1120-F or Form 1120-FSC amended, Form 3491, Form 3520 amended, Form 3870, Form 4029, Form 4361, Form 6166, Form 8288 corr or FIRPTA, Form 8288-A, Form 8693, Form 8697, Form 8804-C, Form 8805 (Copy B&C), Form 8866, Form 8891.

(288) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-1 Deleted Philadelphia for International processing of Form 1138.

(289) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-1 Deleted routing of Form 8703 to OSPC Entity; it is now processed.

(290) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-1 Added Form 8805 (Copy A & D) with no Form 8804 is processed by OSPC.

(291) IPU 111155 issued 06-16-2011 Exhibit 3.10.72-1 Added Form 12483 to be routed to Account Management.

(292) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-1 Form 8944 goes to Andover e-help

(293) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-1 Form 8947 goes to OSPC Office of Tax Shelter.

(294) IPU 110317 issued 02-09-2011 Exhibit 3.10.72-1 Deleted Form 8109B from the chart. Added Mail Stop # for the following Forms: 56, 56-F, 990-BL, 1040ES with Name Change, 2032, 2553, 2678, 4149, 6069, 8519, 8821, 8822, 8855, 8869, 8878, 8879, SS-16, and W-9

(295) IPU 110529 issued 03-09-2011 Exhibit 3.10.72-1 Deleted reference to a particular site's Accounts Management and made it generic, as well as the word "Expedite" , since all are routed upon receipt for: Form 720X, all Forms 843, Form 940 PR/SS Amended, Form 941C with Form 941 PR/SS box checked, loose Schedule R (Form 941), Form 941X, Form 990-N, Form 1001, Form 1041 with Form 1040-NR attached, Form 1042 Amended, Form 1042NR Amended, Form 1045, Form 1120-F or Form 1120-FSC Amended, Form 1138, Form 1139, Form 4029, Form 4361, Form 6118, Correspondence regarding Form 8288 or FIRPTA, Form 8288-A, Form 8288B, Form 8379, Form 8621, Form 8697, Form 8805, Form 8866, Form 8891, Form W-7P;

(296) IPU 110435 issued 02-25-2011 Exhibit 3.10.72-1 Added Stop # to Form 8329 and Form 8330. Form 8716 is BMF Entity with the correct Stop #. Change the routing of Form 8832 from OSPC Entity to either BMF Entity site. Added more specific routing instructions for Form W-9 - If SSN, route to IMF Entity; If EIN or blank, route to BMF Entity.

(297) IPU 110560 issued 03-14-2011 Exhibit 3.10.72-1 Changed the routing to correct Mail Stops in Philadelphia for Form 4029 and Form 4361.

(298) IPU 110695 issued 03-30-2011 Exhibit 3.10.72-1 Sort the Form 433 whether it is alone or attached to a Form 656 and route accordingly.

(299) IPU 110725 issued 04-06-2011 Exhibit 3.10.72-1 Added new instructions for proper routing of Form 941M and if the Form 941M is attached to a Form 941.

(300) IPU 110811 issued 04-18-2011 - Exhibit 3.10.72-1 Form 6069 should be routed to Batching, not NMF; Stop number remains 312.

(301) IPU 110842 issued 04-21-2011 Exhibit 3.10.72-1 If a Form 656 is received with an Installment Agreement, put the 656 on top and route it. Changed routing of Form 966 to Brookhaven and Memphis CSCO. If the specific IRC section and Notice reference is present, route to BMF Entity. Added the pink Form 3531 as an indication of a Form 1040 ASFR. Added Form 9465 with a Form 656 and routing to COIC. Added Form 13798 with/without 2700 Letter and Form 13798L with/Without 2700L Letter.

(302) IPU 110540 issued 03-10-2011 Exhibit 3.10.72-1 Deleted Form 5388, since it has been obsolete for many years; added Philadelphia BLN for Form 8802 without a payment; added the new section reference for Form 8819; Form 8288 B has to be mailed to Ogden for routing to AM.

(303) IPU 111090 issued 06-06-2011 Exhibit 3.10.72-1 Changed routing of Form 720-X from Accounts Management to Excise in Cincinnati. Added additional information for Form 921 series and added new Exhibit 3.10.72-11.

(304) IPU 110630 issued 03-22-2011 Exhibit 3.10.72-1 Form 3491 should be routed to Philadelphia, 5-P04.124.

(305) IPU 111090 issued 06-06-2011 Exhibit 3.10.72-1 Correct Memphis Mail Stop for routing Form 966 and Form 656 to Stop 811. Form 926 mail stop last digits changed from 143 to 141.

(306) IPU 111206 issued 06-24-2011 Exhibit 3.10.72-1 Change routing of Form 5604 to Ogden - 6020b Team. Added a note to all of the various EO application forms referenced in IRM 3.10.72.13.13.1 to leave all Forms and documents attached when routing to TE/GE. Form 12277 routing instructions are in Exhibit 3.10.72-10.

(307) IPU 111251 issued 07-05-2011 Exhibit 3.10.72-1 - Change BSC Stop number to 661 when routing Form 966. Delete the note "do not detach anything" from the following forms: Form 1028, Form 5300, Form 5307, Form 5310, Form 5310-A, Form 6406.

(308) Exhibit 3.10.72-2 Added new paragraph to look at your local IDRS CC MESSG page for IDRS numbers to aid in properly routing letters. Also, if you notice an indication of an installment agreement request, route to CSCO instead of the originator. Added 1948C, 3309C, 3310C, 3312C, 3313C, 3314C, 3316C, and 3497C and the various stop numbers in Philadelphia.

(309) IPU 111415 issued 08-17-2011 - Exhibit 3.10.72-2 Added new Letter 4657 to OSPC.

(310) IPU 111251 issued 07-05-2011 Exhibit 3.10.72-2 - Added new 3219C letter. The correspondence stub is for Brookhaven. Any payment received with the notice must be routed to PPU for a TC 570.

(311) IPU 111090 issued 06-06-2011 Exhibit 3.10.72-2 Revised routing of 418C to only route to AM TAP, if their IDRS number is present. Otherwise, route to AM.

(312) IPU 110944 issued 05-06-2011 Exhibit 3.10.72-2 Added 4458C and routing to CSCO site shown in Return Address section.

(313) IPU 110842 issued 04-21-2011 Exhibit 3.10.72-2 Added 2700 and 2700L instructions.

(314) IPU 110811 issued 04-18-2011 - Exhibit 3.10.72-2 Added Philadelphia mail stop to 2448C.

(315) IPU 110695 issued 03-30-2011 Exhibit 3.10.72-2 Sort the 4148C letter based on whether a Form 944 is attached and whether there is correspondence on or attached to the notice that requires a response by Accounts Management. If no response is required and the TP simply responded with the Form 944, as requested, put the notice to the back of the Form 944 and route for processing.

(316) IPU 110630 issued 03-22-2011 Exhibit 3.10.72-2 Following letters were deleted from the Routing Guide because they are either obsolete or do not exist: 2822C, 2823C, 2922SC/CG, 2923SC/CG, 2924SC/CG, 2925SC/CG, 2926SC/CG, 2930SC/CG, 2931C, 2984C. Added new 4664C for Excise in CSPC scheduled for release in May/June 2011.

(317) IPU 110529 issued 03-09-2011 Exhibit 3.10.72-2 Revised routing of 3064C to Accounts Management and deleted the reference to Form 1040X. Deleted routing to IRP unit for 1151C.

(318) IPU 110317 issued 02-09-2011 Exhibit 3.10.72-2 Added the Mail Stop number for 335C and 3875C letters.

(319) IPU 110360 assigned 02-15-2011 Exhibit 3.10.72-2 Added 96C letter and should be routed to Accounts Management.

(320) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-2 Changed stop number for 3338C.

(321) IPU 111155 issued 06-16-2011 Exhibit 3.10.72-2 Added 239C to be routed to Account Management. Added comment to 2566(SC/CG) to leave any return attached to the letter when routing to ASFR.

(322) IPU 111206 issued 06-24-2011 Exhibit 3.10.72-2 Deleted 1510C and 1668C, since no other IRM reference to these letters.

(323) Exhibit 3.10.72-3 Added new paragraph above table stating that if you notice an indication of an installment agreement request on any notice, route to CSCO instead of the originator. Added CP 945 to Philadelphia.

(324) IPU 111144 issued 08-30-2011 Exhibit 3.10.72-3 Changed routing of the CP 207 to the FTD Penalty unit.

(325) IPU 111428 issued 08-23-2011 Exhibit 3.10.72-3 Added new CP 15 with PRN 595, 596, 597, and 598. Hold until we receive instructions for routing.

(326) IPU 111340 issued 07-26-2011 Exhibit 3.10.72-3 Changed the function for routing a 2100 or 2100A notice from AUR to Document Matching. Stop number is the same. Route CP 207 to AM, instead of FTD Penalty Unit.

(327) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-3 Added CP 01 H to be routed to IMF Entity.

(328) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-3 CP notices with PRN 599 or 623 are routed to a new Philadelphia stop number.

(329) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-3 Added CP 247 and CP 248 to be routed to AM.

(330) IPU 110360 assigned 02-15-2011 Exhibit 3.10.72-3 PRN 628 and PRN 648 should be routed to ICT (Accounts Management). Only PRN 631 should be routed to Laguna.

(331) IPU 110944 issued 05-06-2011 Exhibit 3.10.72-3 Added CP 05A to route to Accounts Management and CP 120A as another notice to EO Entity.

(332) IPU 110842 issued 04-21-2011 Exhibit 3.10.72-3 If CP 259 has a Form 966 attached, route the package to the appropriate CSCO site. Added the CSCO mail stop numbers.

(333) IPU 110811 issued 04-18-2011 - Exhibit 3.10.72-3 Change routing of CP 259 to either Brookhaven, Memphis, or Philadelphia.

(334) IPU 110529 issued 03-09-2011 Exhibit 3.10.72-3 Added IMF Entity Stop numbers for CP 01H and CP 54; changed routing of PRN 599 or 623 from Philadelphia to Accounts Management; made some editorial changes to some items to separate the name of the section and emphasize the site and stop number together; changed routing of CP 207 from FTD Penalty Unit to Accounts Management; added BMF Notice Review stop numbers for CP 267; added Philadelphia Stop # for CP 543 and 545; added the ATIN stop # for CP 560-563.

(335) IPU 110317 issued 02-09-2011 Exhibit 3.10.72-3 Added instruction to route AM TAP letters to the Stop #, instead of ICT. Route 335C to BMF Entity. Added instructions for Ogden to look for CAWR CP 215 notices and sort by state and route to correct site. Added Mail Stop number for CP 109, 119, 120, 142, 143, 192, 211, 212, 213, 216 F-H, 232 A-D, 249A, B, & C, 254, 420-430, 576, and 580-584.

(336) IPU 111090 issued 06-06-2011 Exhibit 3.10.72-3 Corrected the order of the CP notices listed, beginning with CP 110-130 and added the notices that also have an "A" notice in this range of notices. Added CP 259H and changed the routing of CP 207 to specific stop numbers in CSPC and OSPC (a FTD Penalty notice).

(337) IPU 111206 issued 06-24-2011 Exhibit 3.10.72-3 Added CP 23 and CP 51B to the chart.

(338) Exhibit 3.10.72-4 Added information about the new Disclosure scanning operation in Atlanta that handles subpoenas and FOIA requests. Added Correspondence with key words "Congressional" , citing Regulations 1.1502-76(c), Effect of Dissolution of Common Parent under Regulations 1.1502-76, requests for Taxpayer Information under the Privacy Act/FOIA (Freedom of Information)/Ex Parte or Subpoena, and subpoena with Form 4506and a check and correct routing.

(339) IPU 111415 issued 08-17-2011 - Exhibit 3.10.72-4 Moved routing of Schedule D, Form 941 to Exhibit 3.10.72-1.

(340) IPU 111090 issued 06-06-2011 Exhibit 3.10.72-4 Deleted reference to Green/Blue sheets since there are instructions for Form 3531 routing. Added IRM reference for routing Installment Agreements to proper CSCO.

(341) IPU 110414 issued 02-23-2011 Exhibit 3.10.72-4 Corrected the mail stop for Form 8804.

(342) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-4 Changed the routing to Ogden AM (ICT) for correspondence request for extension of "foreclosure property" by a REIT and a REMIC.

(343) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-4 Changed procedure for routing misdirected mail. Insert a date stamped Notice 1256 and give back to the carrier.

(344) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-4 Changed mail stop for the U.S. Bankruptcy papers in Philadelphia.

(345) IPU 110529 issued 03-09-2011 Exhibit 3.10.72-4 Added Stop # when routing BMF Foreign returns to Ogden. When a list of foreign taxpayers is submitted for an Extension using and attached to a Form 4868, route to IMF Entity in Austin and stop number added.; Correspondence for REIT and REMIC can go to AM, not specifically Ogden. Added Mail Stops for KC and Austin IRP documents. Added BMF Entity Stop Numbers for RCMW 501-1 attached to Form 56.

(346) IPU 110317 issued 02-09-2011 Exhibit 3.10.72-4 Corrected the street address for Form 211. Changed the routing for Informant Letters to Fresno.

(347) IPU 110360 assigned 02-15-2011 Exhibit 3.10.72-4 Added some Social Security Forms that should routed to them. They are SSA-L-93-SM/SSA-L 94-SM, or SSA-95-SM/SSA-97-SM, if they require a response from SSA.

(348) IPU 111340 issued 07-26-2011 Exhibit 3.10.72-5 Added Notes to CFN 51 and CFN 53 regarding FTD Correspondence and FTD payments (Form 8109) and disposition.

(349) IPU 110317 issued 02-09-2011 Exhibit 3.10.72-5 Added a description of CFN 202 as Philadelphia to Kansas City; CFN 204 will be Atlanta to Kansas City for Balance Due dual stub notices.

(350) IPU 111155 issued 06-16-2011 Exhibit 3.10.72-4 Added "ASFR" and "RD" return and routing instructions to this table.

(351) IPU 111251 issued 07-05-2011 Exhibit 3.10.72-4 - Deleted the reference to correspondence regarding "Economic Stimulus" and replaced with "refund check" . Deleted the reference to Informant, Prisoner, etc. mail and replaced it with a reporting by the taxpayer that they are a victim of Identity Theft. Both of these types of mail are routed to Accounts Management. Deleted the reference to routing IMF Notice stubs. Deleted the reference to tax form packages having a Kansas City or Ogden return address under Request for Tax Forms. Updated mail stop for Form 8233. Deleted Form 4461 and 4461-A (already in Exhibit 3.10.72-1). Add an Attention line to Form 8508. Added Mail Stop for Form 8875. Deleted the "loose" schedules of a specific form with routing to Accounts Management, since that is normal practice for any "loose" schedule. Deleted the instruction "Return to Sender" in most instances, when it's a form that specifically states "do not send to IRS" . If there's correspondence attached or written on the form, route to ICT.

(352) IPU 110944 issued 05-06-2011 Exhibit 3.10.72-5 Added Form 5558 to CFN 0045, then changed from IMF and BMF to particular extension form numbers.

(353) IPU 111090 issued 06-06-2011 Exhibit 3.10.72-5 Deleted reference to unsigned return replies under CFN 2. For CFN 10, added "IMF" before "TDB" . Made CFN 17, 19, 22, and 28 "Reserved" since items are obsolete.

(354) IPU 110317 issued 02-09-2011 Exhibit 3.10.72-6 Always date stamp the Form W-7 and all returns attached.

(355) IPU 110132 issued 01-18-2011 Exhibit 3.10.72-7 Added Form 8703 to the BMF chart.

(356) Exhibit 3.10.72-8 Deleted obsolete Form 4789 from the chart and the Comments column, since all NMF is processed in CSPC.

(357) IPU 110944 issued 05-06-2011 Exhibit 3.10.72-11 Added a new Exhibit for Examination Technical Services in District. Any Form 921 series or correspondence related to Rev. Proc. 92-99 should be forwarded to the Revenue Agent at the appropriate District, based on the taxpayer's state.

(358) Exhibit 3.10.72-12 Added a new chart of Submission Processing Batching Function Contacts, including the mail stop, names, phone number, and fax number to be used when transshipping returns to be processed along with a Form 3210. The phone numbers can be used when follow-up of the Acknowledgement copy of the Form 3210 is required. The fax number is not to be used for receipt of tax returns.

Effect on Other Documents

IRM 3.10.72, dated January 1, 2011 is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs) - 110117, 110132, 110188, 110317, 110360, 110114, 110435, 110473, 110529, 110540, 110560, 110630, 110695, 110725, 110811, 110842, 110944, 111090, 111155, 111206, 111229, 111251, 111340, 111415, 111428.

Audience

Wage and Investment Receiving, Extracting, and Sorting Employees in Submission Processing Campuses (Receipt & Control)

Effective Date

(01-01-2012)

Jerald H. Heschel
Director, Submission Processing
Wage and Investment Division