3.10.72  Receiving, Extracting, and Sorting

Manual Transmittal

November 19, 2013

Purpose

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

Material Changes

(1) IRM 3.10.72.1.2(4) Added reference to IRM 10.2.8 about reporting hazardous incidents.

(2) IRM 3.10.72.1.2(7) Added reference to Form 1096 as the IRP transmittal document. Deleted FTD from the table. Also, added CP, PSEP, SAMC, and SERP to the table.

(3) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.1.2(7) Added BPD (Bureau of Public Debt and Branded Prescription Drugs) to the chart of terms and definitions, the BOD codes, LB&I, SB/SE and W&I.

(4) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.1.2(7) Added IVO to the list of acronyms.

(5) IRM 3.10.72.1.2.1.2 Added a new section called Suspicious Packages and Reporting Physical Security Incidents.

(6) IRM 3.10.72.2.3(1) Philadelphia SCAMPS machine has been programmed to identify the CFN, whether shown with the unique or street address zip code.

(7) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.2.4(2) Changed AM TAP to IVO.

(8) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.2.4.6(5) Added an instruction for Fresno to route any submission of Treasury checks and debit cards with P.O. Box 24012 indicated on the package to AM TAP.

(9) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.2.4.6(5) Changed the name of "Bank Leads" to "RICS IVO External Leads" .

(10) IPU 13U0497 issued 03-11-2013 IRM 3.10.72.2.4.7(2) Note Added reference that the Lockbox will have a separate sort for Full Paid IMF Returns with indication of ID theft that should not be shelved.

(11) IRM 3.10.72.2.4.7(3)7 Added a reference to the Disclosure IRM 11.3.1.11 regarding sending/receiving faxes.

(12) IRM 3.10.72.2.4.9(3) Deleted reference to JOC as being the owner of the OFPs and added the link to the website.

(13) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.3.1(4)c Note If the preparer of the label does not indicate that an e-mail will be sent, then they can return the Form 9814 to the Sender to maintain the retention copy. (This change was superseded by IPU 13U0189 issued 01-23-2013.)

(14) IPU 13U0189 issued 01-23-2013 IRM 3.10.72.3.1(4)c and Note Deleted information about Form 9814, since it was moved to the IRM 3.13.62 in reference to outgoing mail.

(15) IRM 3.10.72.5(4) Added the description that each Foreign and Domestic form types must be sorted by remit and non remit.

(16) IRM 3.10.72.5.5.2(2) and (4) Updated the statute period for 2014.

(17) IRM 3.10.72.5.5(15) Added Form 4506-T and Form 4506-T-EZ to the chart for user fees.

(18) IRM 3.10.72.5.7(3) Added Form 1042 to the list of returns that should be routed to CIS when indication of "Amended" .

(19) IRM 3.10.72.5.7(4) When using the dual date stamp, attach the envelope to the oldest tax period return.

(20) IRM 3.10.72.5.7(5) Updated current year to 2013.

(21) IRM 3.10.72.5.7(6) Deleted reference to date stamping on late filed Form 720, since all should now be date stamped.

(22) IRM 3.10.72.5.7(8)3 Deleted reference to Form 720-X, since covered in the table. Added IMF and BMF to the last sentence to explain that the following tables describe the exceptions for both Master Files.

(23) IRM 3.10.72.5.7(8)3a Added Form 1042 characteristics of Amended that should be routed to Accounts Management. Added Attention line to the routing of Form 706/Form 709 and Form 720. Changed the routing of Form CT-1 to CSPC, Stop 537G, instead of Accounts Management.

(24) IPU 13U0497 issued 03-11-2013 IRM 3.10.72.5(8) Exception If a CP 01A / CP 01F is attached to a return, move it to the back and continue processing, unless there is correspondence on the CP notice that requires a response. Then, detach and route to Kansas City.

(25) IPU 13U1159 issued 06-28-2013 IRM 3.10.72.5(8) Made a If/Then table for the Exceptions to attaching the form to the back and routing by the notice. Instead, in these cases, put the form on the front.

(26) IPU 13U1278 issued 07-25-2013 IRM 3.10.72.5(8) Issued this change in response to a needed clarification of IPU 13U1159 issued 6-28-2013. Added the phrase "other than Letter 12C" to emphasize that this "C" letter is unique to Rejects. If any Letter 12C response comes back with a Form 1040X attached, route to Rejects, instead of the 1040X unit.

(27) IPU 13U0478 issued 03-06-2013 IRM 3.10.72.5(9) Added new instruction to help clarify routing when there is a correspondence or payment stub attached to a Form. Route according to the Form, especially when it is a Collection form.

(28) IPU 13U0478 issued 03-06-2013 IRM 3.10.72.5.1(2) Note All Form SS-4 (foreign or domestic) should be mailed/routed to CSPC, Stop 532G. Do not send to CIS for scanning. [This change was superseded; should be Stop 533G.]

(29) IPU 13U0497 issued 03-11-2013 IRM 3.10.72.5.1(2) Note All Form SS-4 (foreign or domestic) should be mailed/routed to CSPC, Stop 532G. Stop Number on change page included on IPU 13U0478 was incorrect. SERP copy is correct. [This change was superseded; should be Stop 533G.]

(30) IRM 3.10.72.5.1(2) Note All Form SS-4 (foreign or domestic) should be mailed/routed to CSPC, Stop 533G.

(31) IRM 3.10.72.5.2(3) Added Form 2555, Form 8840, and Form 8843 as examples of attachments that indicate foreign return.

(32) IPU 13U0644 issued 03-29-2013 IRM 3.10.72.5.3(1) Exception Revised this paragraph to explain that a listing of Foreign IMF taxpayers requesting an Extension will be processed by Ogden. See specific instructions for the BMF taxpayers.

(33) IPU 13U0574 issued 03-20-2013 IRM 3.10.72.5.5(1) Added Note to sort all RAL checks and correspondence for the lead to route to Deposit.

(34) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.5.5(3) Inserted a table with instructions on how to route returned Refund Checks or Personal checks for Refund checks that were cashed and did not belong to them. Table also include debit cards, correspondence, 3rd party checks with routing to either Fresno or Austin AM TAP. (This change was superseded by IPU 13U1383 issued 08-23-2013 [removed Austin from IVO routing].)

(35) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.5.5(3) Added a Note regarding name change of AM TAP to IVO and changed references throughout the table. The unit in Fresno that works the returned debit cards is RICS IVO External Leads.

(36) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.5.5(3) Added Overstamping procedures to the elements in the table when routing to Fresno IVO. Added a second table for RAL/RAC check procedures; it includes when they can be processed by the campus and when they must be routed to Fresno IVO.

(37) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.5.5(3)a Deleted Austin from the IVO routing instructions and clarified overstamping instructions in the Note for the RAL checks and the bank checks when routing to Fresno.

(38) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.5.5(3)b Added a column and line for RAL/RAC checks to the table.

(39) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.5.5(3)b1, 3, 5, and Note Deleted all references to routing to Austin IVO and left routing instructions only for Fresno IVO Bank Leads.

(40) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(41) IPU 13U0880 issued 05-07-2013 IRM 3.10.72.5.5(3)b5 Note Added a Note to provide instructions for mail that is returned by the USPS because CI Agent took the Treasury checks delivered to the improper address and the USPS is returning the mail to us. Route to Austin IVO with the letter. (This change was superseded by IPU 13U1383 issued 08-23-2013 [removed Austin from IVO routing].)

(42) IPU 13U0497 issued 03-11-2013 IRM 3.10.72.5.5(6) Sort any Full Paid with indication of ID theft separately.

(43) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.5.5(13) Added a reference of instructions for mailing debit cards to AM TAP.

(44) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.5.5(15) Deleted EFTU, EFTP, and EFTPS as Payee names that require overstamping. Added a Note under Bureau of Public Debt and "BPD" to distinguish the difference between an IRS program and a remit to the U.S. Treasury for a purpose other than a tax. Deleted the Exception about Returned Refund checks since the table was added to cover those instances. Deleted the reference to Stimulus, Rebate, etc. Added a Note under Debit cards with a reference to Fresno AM TAP. Deleted Exception regarding Returned Refund checks, since the new Insert covers this.

(45) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.5.5(14) Changed to Fresno IVO External Leads for Returned Debit Cards.

(46) IPU 13U0880 issued 05-07-2013 IRM 3.10.72.5.6(1) and (2) Revised language to indicate that if envelopes are sliced on 3 sides during Extraction (Initial Candling), they do not have to be Final Candled using a light source. It can occur at any table by simply looking at the envelope to ensure nothing is adhered to the paper prior to dropping in the destruction container.

(47) IPU 13U0880 issued 05-07-2013 IRM 3.10.72.5.6(9) Revised the text in (9) and deleted (10), renumbered remaining. Emphasized again the type of final candling that is acceptable for the various types of envelopes and methods of extraction.

(48) IPU 13U1159 issued 06-28-2013 IRM 3.10.72.5.6(15) Note Revised to show that an entry for "No Finds" should occur daily so any reviewer would have a clear picture of what occurred on each work day.

(49) IPU 13U0927 issued 05-14-2013 IRM 3.10.72.5.6(19) Added new instruction to alert employees that the manager of the Candling area should ensure the employee understands how to securely store the final candled envelopes prior to destruction. Also, each employee should be familiar with PII rules, such as not using envelopes for any other purpose. Once candled, they should be staged for recycling or destruction.

(50) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.5.7(5) Changed AM TAP to IVO.

(51) IPU 13U1278 issued 07-25-2013 IRM 3.10.72.5.7(5) and IRM 3.10.72.5.7(8)b Added the phrase "other than Letter 12C" and stated to route any Letter 12C with a Form 1040X attached to Rejects.

(52) IPU 13U1159 issued 06-28-2013 IRM 3.10.72.5.7(5) and (8)b Revised the type of notices, letters and Form 8009-A that can be attached to a Form 1040X and should be routed to the 1040X unit.

(53) IPU 13U0478 issued 03-06-2013 IRM 3.10.72.5.7(8) Deleted bold print on "Amended Return" .

(54) IPU 13U0880 issued 05-07-2013 IRM 3.10.72.5.7(8)b Added procedures for routing of Form 1040X indicating "Streamline" , whether routed from another site to Austin, or for Austin when they receive them.

(55) IPU 13U0478 issued 03-06-2013 IRM 3.10.72.5.7(8)2 Changed "package" to "claim" to clarify what goes to CIS.

(56) IPU 13U0320 issued 02-08-2013 IRM 3.10.72.5.7(8)3b - Added Form 1040X with a reference to "Streamline" or "Non Resident Non Filer" program and should be held in Receipt and Control.

(57) IPU 13U1150 issued 06-26-2013 IRM 3.10.72.5.8(4) Deleted Form 8879 from the list of forms that would be forwarded to a state.

(58) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.5.8.1(8) Changed the title reference in IRM 3.8.45 from "6 months" to "30 days" .

(59) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.5.10(2) Note If a combination of Treasury checks and debit cards are received, mail the entire submission to AM TAP in Fresno.

(60) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.5.10(2) Note Changed AM TAP to Fresno IVO External Leads.

(61) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.5.10(2)6 Changed AM TAP to Fresno IVO External Leads.

(62) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.5.10(2)6 Added phrase to include any Treasury checks received with debit cards should be forwarded to AM TAP.

(63) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.5.10(3) Note Revised to indicate that any returned refund checks that are possibly fraudulent, then route to AM TAP in Fresno or Austin.

(64) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.5.10(3) Note Changed AM TAP to IVO.

(65) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.5.10(3) Note Revised the sentence to include RAL checks and to emphasize that all Returned Refund checks or personal checks for repayment of a possible ID theft refund will be routed to Fresno. None are routed to Austin. All returned RAL checks that cannot be deposited because they are either not endorsed, or VOID will be routed to Fresno.

(66) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.5.14 Added new section for Extraction and Routing of Form 14039 when it is received loose, attached to a piece of IRS correspondence, or attached to another form.

(67) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.5.14(1) Added the Andover IPSU stop number for routing Form 14039 that are not tax related.

(68) IPU 13U0700 issued 04-08-2013 IRM 3.10.72.5.14(3) If a Form 14039 has a Form 8822, Address Change, attached, route the package to Accounts Management (CIS/ICT).

(69) IPU 13U0683 issued 04-04-2013 IRM 3.10.72.5.14(3) If a Form 14039 has a Form 8822, Address Change, attached, route the package to Entity. (This change was superseded by IPU 13U0700 issued 04-08-2013.)

(70) IPU 13U0683 issued 04-04-2013 IRM 3.10.72.5.14(4) If a Form 14039 is attached to a Form 4506/Form 4506-T, route the package to RAIVS. (This change was superseded by IPU 13U1247 issued 07-17-2013.)

(71) IPU 13U1247 issued 07-17-2013 IRM 3.10.72.5.14(4) Changed routing of Form 14039 with Form 4506/Form 4506-T to Accounts Management.

(72) IRM 3.10.72.5.14(4) Added Form 4506-T-EZ to the other related forms.

(73) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.5.14(5) If you notice any reference to ID theft on a Full Paid return, sort it separately for processing, rather than shelving.

(74) IPU 13U0194 issued 01-24-2013 IRM 3.10.72.6.2.2(3) Note - Corrected tag from Rev Proc to Rev Ruling for 2002-23.

(75) IRM 3.10.72.6.2.2(7) When using the dual date stamp, attach the envelope to the oldest tax period return.

(76) IPU 13U1451 issued 09-12-2013 IRM 3.10.72.6.2.5(8) Added a new paragraph for Fresno Only to make them aware that they will receive IVO returns from multiple sources. They need to be able to identify if they are addressed to the IVO function, or if they are ready to be processed and should be routed to Batching.

(77) IPU 13U1278 issued 07-25-2013 IRM 3.10.72.7.3(1) Exception Added the phrase "other than Letter 12C" and stated to route any Letter 12C with a Form 1040X attached to Rejects.

(78) IPU 13U1159 issued 06-28-2013 IRM 3.10.72.7.3(1) Exception Revised the type of notices, letters and Form 8009-A that can be attached to a Form 1040X and should be routed to the 1040X unit.

(79) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.7.3(3) Note Rearranged the sentence to emphasize that normally responses to CP 50X series will be routed to Accounts Management. They will only be routed to CSCO when there is clear indication an Installment Agreement is requested.

(80) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.7.3(4) Note Added reference that if Form 14039 is addressed to a specific mail stop/function/employee, route to that function instead of CIS.

(81) IRM 3.10.72.7.3(4) Note Added instruction to date stamp the loose Form 14039 before routing.

(82) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.8(3) Changed AM TAP to IVO.

(83) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.8(4) Changed AM TAP to IVO.

(84) IPU 13U0497 issued 03-11-2013 IRM 3.10.72.8(5) Sort any Full Paid with indication of ID theft separately.

(85) IPU 13U0880 issued 05-07-2013 IRM 3.10.72.8.1(2) Added instruction that the signature can be anywhere below the jurat.

(86) IPU 13U0880 issued 05-07-2013 IRM 3.10.72.8.1(3) Added instruction that the signature can be anywhere below the jurat.

(87) IPU 13U1451 issued 09-12-2013 IRM 3.10.72.8.1(6) If the ITIN filer sends original docs and includes a self-addressed envelope, then keep it with the documents.

(88) IPU 13U0899 issued 05-09-2013 IRM 3.10.72.9(6) Revised the mail stop for routing to Philadelphia.

(89) IRM 3.10.72.11(4) Updated the statute period for 2014.

(90) IRM 3.10.72.12(1) and (2) Updated the statute period for 2014.

(91) IPU 13U0497 issued 03-11-2013 IRM 3.10.72.12(1) Sort any Full Paid with indication of ID theft separately.

(92) IPU 13U1451 issued 09-12-2013 IRM 3.10.72.12(1) Added a line to the table for the Form 1040 series return that have "IVO" (or "AM TAP" ) written in the margin. These should only be mailed to Fresno or Austin IVO sites.

(93) IPU 13U1159 issued 06-28-2013 IRM 3.10.72.12(2) Revised the type of notices, letters and Form 8009-A that can be attached to a Form 1040X and should be routed to the 1040X unit.

(94) IPU 13U1278 issued 07-25-2013 IRM 3.10.72.12(2) Added the phrase "other than Letter 12C" and stated to route any Letter 12C with a Form 1040X attached to Rejects.

(95) IPU 13U1159 issued 06-28-2013 IRM 3.10.72.12(4) Deleted reference to box 9 on the Form 4868 and the note stating what to do if mailed to Austin or Cincinnati. Deleted the whole line about Form 4868 without reference to Estate or Trust.

(96) IPU 13U0644 issued 03-29-2013 IRM 3.10.72.12(4) Changed the title of the section to indicate it includes routing information for Form 4868. Added information to the chart to include routing of Form 4868 when it has a EIN or ITIN.

(97) IRM 3.10.72.12.1 Deleted the section for processing Form 8408 since it is obsolete and it's no longer a paper process based on this form.

(98) IRM 3.10.72.13(2) Updated the statute period for 2014.

(99) IPU 13U0497 issued 03-11-2013 IRM 3.10.72.13.4(3) through (4) Added new sorting instructions for Form 720 due to two new Excise taxes.

(100) IRM 3.10.72.13.5(5) Updated the chart to include for 2013.

(101) IPU 13U0385 issued 02-20-2013 IRM 3.10.72.13.5(6) Returns received with Schedule R must be processed through SCRIPS.

(102) IPU 13U0385 issued 02-20-2013 IRM 3.10.72.13.5(7) Note Added the phrase that Perfects can contain one or more Schedule A and a Schedule R.

(103) IPU 13U0168 issued 01-22-2013 IRM 3.10.72.13.5(10) Added new table to show sorts for ISRP processing of Form 940. Also added a Note that this is a minimum sort.

(104) IRM 3.10.72.13.5(10) Revised the sorts to 2012 revision and later, 2011, then 2010 and prior.

(105) IPU 13U0168 issued 01-22-2013 IRM 3.10.72.13.6(4) Added new bullets to show sorts for ISRP processing of Form 940PR.

(106) IRM 3.10.72.13.6(4) Updated the year to include 2012 and later.

(107) IPU 13U0168 issued 01-22-2013 IRM 3.10.72.13.7(10) Revised the table to show new sorts for ISRP processing of Form 941. 2013 revision is sorted separately from 2011 and 2012.

(108) IRM 3.10.72.13.7(10) Added a separate sort for ISRP for the 2014 Form 941 and others remain the same.

(109) IRM 3.10.72.13.9(2) Added instructions to look for "Amended" check box or one of the literals for amended and route to Accounts Management.

(110) IPU 13U0189 issued 01-23-2013 IRM 3.10.72.13.9(4) Revised to show new sorts for ISRP processing of Form 941PR/SS. 2013 revision is sorted separately from 2011 and 2012.

(111) IRM 3.10.72.13.9(4) Added 2014 revision for Form 941PR.

(112) IPU 13U0189 issued 01-23-2013 IRM 3.10.72.13.10(4) Revised to show new sorts for ISRP processing of Form 943. Sort 2011 and later revisions separately from 2010 and prior revisions.

(113) IPU 13U0189 issued 01-23-2013 IRM 3.10.72.13.11(4) Revised to show new sorts for ISRP processing of Form 944. Sort 2011 and later revisions separately from 2010 and prior revisions.

(114) IPU 13U0189 issued 01-23-2013 IRM 3.10.72.13.12(4) Revised to show new sorts for ISRP processing of Form 944PR/SS. Sort 2011 and later revisions separately from 2010 and prior revisions.

(115) IRM 3.10.72.13.17(10) Updated the statute year to 2010.

(116) IRM 3.10.72.13.22(1) Added 2013 revision to table.

(117) IPU 13U0385 issued 02-20-2013 IRM 3.10.72.13.22(2) Note Added a reference to attached returns with a reference to "Pro Forma" received with Form 1120 series returns. Leave them attached and treat it as one return.

(118) IRM 3.10.72.13.22(7) Updated current year tax period.

(119) IPU 13U1451 issued 09-12-2013 IRM 3.10.72.13.24(5) If "Rev Proc 2013-30" (or the former "Rev Proc 2007-62" ) is written in the top margin of at least one, or all Form 1120S from the same taxpayer, keep all of these returns together and sort in a Prior Year sort, even if one is for the Current Year. Clip or rubber band them together.

(120) IPU 13U0168 issued 01-22-2013 IRM 3.10.72.13.27(4) If a Form 3520-A is received with a Form 3520, keep them together.

(121) IPU 13U0168 issued 01-22-2013 IRM 3.10.72.13.27(5) When multiple forms are received in the same submission, keep them together and route to Batching as one submission to ensure they are kept in the same batch.

(122) IPU 13U0168 issued 01-22-2013 IRM 3.10.72.13.28(4) If a Form 3520 is received with a Form 3520-A, keep them together.

(123) IPU 13U0168 issued 01-22-2013 IRM 3.10.72.13.28(5) When multiple forms are received in the same submission, keep them together and route to Batching as one submission to ensure they are kept in the same batch.

(124) IPU 13U1150 issued 06-26-2013 IRM 3.10.72.13.28(6) Added new instruction to route any Form 3520 that has the Amended return box checked to CIS.

(125) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.13.29(1) Note Leave Form 4720-A attached. They can now be processed on BMF, instead of NMF.

(126) IRM 3.10.72.13.29(1) Beginning January 2014, Form 4720-A should be processed as BMF.

(127) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.13.30(2) Deleted reference to refund and replaced with routing instruction.

(128) IRM 3.10.72.13.33(1) Added a Note to watch for Statute period 2010 and prior, even though this period can be sorted with other subsequent years.

(129) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.13.34(2) Deleted reference to refund and replaced with routing instruction.

(130) IRM 3.10.72.13.35(7) Added Form 4720 (individual) for another box checked on Form 8868.

(131) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.13.35(7)c Corrected routing to CSPC, Stop 312 when correspondence attached regarding extension.

(132) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.13.37(1) Deleted last phrase about routing Amended Form 8038-CP returns to Compliance after Batching.

(133) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.13.38(1) Added a new paragraph for how to treat an assortment of Form 8288 in Ogden, whether amended, attached to a Form W-7, etc.

(134) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.13.38(3) Added a new paragraph to address how to treat an Amended Form 8288, when no original is attached. Route to CIS.

(135) IPU 13U0168 issued 01-22-2013 IRM 3.10.72.13.38(4) Added criteria for NMF processing of Form 8288.

(136) IRM 3.10.72.13.39(5) Added reference to new Form 8453-FE.

(137) IPU 13U0194 issued 01-24-2013 IRM 3.10.72.13.42(3)b - Route Form 8805 copy to Ogden, M/S 6700 instead of Philadelphia. (This change was superseded by IPU 13U1150 issued 06-26-2013.)

(138) IPU 13U1150 issued 06-26-2013 IRM 3.10.72.13.42(3)b Changed routing of the Copy B and C of Form 8805 to Accounts Management.

(139) IRM 3.10.72.13.42(5) Updated the statute period for 2014.

(140) IRM 3.10.72.13.43(1) Note Updated the statute period for 2014.

(141) IPU 13U0899 issued 05-09-2013 IRM 3.10.72.13.43(2) Changed the routing back to Philadelphia from Ogden and revised the mail stop number.

(142) IPU 13U0194 issued 01-24-2013 IRM 3.10.72.13.43(2) - Route Form 8813 with Form 8804-C to Ogden, M/S 6700 instead of Philadelphia. (This change was superseded by IPU 13U0899 issued 05-09-2013.)

(143) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.13.46(1) Extract any remit from the Form 8955-SSA package, then route to SSA.

(144) IPU 13U1150 issued 06-26-2013 IRM 3.10.72.15.2(2) We no longer route Form 8879 to Files. Destroy as Classified Waste.

(145) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.15.3(1) Any Form 656 series received alone or with attachments should be routed to COIC.

(146) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.15.3(2) Changed Mail Stop for Memphis COIC to Stop 880.

(147) IRM 3.10.72.15.3(3) Revised the COIC site to MSC for the following states: Arkansas, Florida, Georgia, North Carolina, Oklahoma, and South Carolina; changed California to BSC.

(148) IPU 13U1383 issued 08-23-2013 IRM 3.10.72.15.5(6) Deleted routing instructions for Form 1127-A, since it is obsolete.

(149) IPU 13U1413 issued 08-30-2013 IRM 3.10.72.15.5 Deleted reference to "Can't Pay" in the title and in (2).

(150) IPU 13U1413 issued 08-30-2013 IRM 3.10.72.15.5(3) Route CP 50X response to CSCO only when there is an Installment Agreement form attached.

(151) IPU 13U1413 issued 08-30-2013 IRM 3.10.72.15.5(4) Changed the language to delete references to "Can't Pay" and added a new column to the table for routing CP 504B, since they are always SB/SE generated. Added Form 656 in the Exception line within the table to ensure that anytime there is a Form 656 attached, it goes to COIC, rather than CSCO.

(152) IPU 13U1413 issued 08-30-2013 IRM 3.10.72.15.5(5) Deleted reference to "can't pay" and the written request for an installment agreement.

(153) IPU 13U1413 issued 08-30-2013 IRM 3.10.72.15.5(6) Added a Note to indicate that when an installment agreement is specifically addressed to another function, route it to them, especially when it's ACS or ACSS.

(154) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.15.4(1) Note Only loose Forms 2848 will be sorted by Second Sort for routing/mailing to the proper CAF unit. If detached in Code and Edit, they should properly sort and prepare a Form 3210 and route directly to Shipping.

(155) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.15.5(4) Added an Exception inside the table to note that Form 433-A (OIC) is always routed to COIC.

(156) IPU 13U0320 issued 02-08-2013 IRM 3.10.72.15.5(4) Note - Clarified the sentence to emphasize that you route the voided check with the attached form to the CSCO site shown in the chart below.

(157) IPU 13U0497 issued 03-11-2013 IRM 3.10.72.15.5(4) CSPC will begin routing CSCO work to Ogden, instead of Memphis.

(158) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.15.5(6) If Form 1127-A is received alone or with correspondence, treat as correspondence and route to appropriate site. (This change was superseded by IPU 13U0478 issued 03-06-2013.)

(159) IPU 13U0478 issued 03-06-2013 IRM 3.10.72.15.5(6) Deleted the state table for routing of Form 1127-A. It is too late to file these, but if you get any, mail to either Fresno or Brookhaven.

(160) IPU 13U0478 issued 03-06-2013 IRM 3.10.72.15.5(6) If there is a letter/notice stub attached to an Installment Agreement, route to CSCO or ACSS.

(161) IPU 13U0478 issued 03-06-2013 IRM 3.10.72.15.5(7) Since CSPC does not have a CSCO, they should route mail to ACSS when it is addressed to one of their various mail stop or P.O. Box. Do not mail Collection forms to CSCO in Memphis if clearly addressed or letter issued by ACSS in Cincinnati.

(162) IPU 13U0320 issued 02-08-2013 IRM 3.10.72.15.9(1) - Deleted two references to indicators of Streamline (e.g., multiple International returns received in same package and correspondence indicating the filer recently realized they have a filing requirement.

(163) IPU 13U0320 issued 02-08-2013 IRM 3.10.72.15.9(2)1 - Deleted reference to staggering the returns and changed to say put most current on top and older ones to the back in order. (This change was superseded by IPU 13U0411 issued 02-25-2013.)

(164) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.15.9(2)1 Keep returns in order with the oldest on top.

(165) IPU 13U0768 issued 04-18-2013 IRM 3.10.72.15.9(4)3 Changed the ITIN routing to Batching.

(166) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.15.9(5) Revised the instructions for 2013 processing to delete information about the last day in December 2012 to route to Statute, etc.

(167) IPU 13U0768 issued 04-18-2013 IRM 3.10.72.15.9(8) If returns other than Form 1040 or Form 1040X are received, place in the LB&I basket for review.

(168) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.15.9(5)2 Statute will send the package of Amended and Originals to Batching. They will attach the CIS Sheet to the Statute return. RCO will check for other non-Statute CIS returns in the package and identify those, then hand deliver the package to CIS. (This change was superseded by IPU 13U0768 issued 04-18-2013.)

(169) IPU 13U0768 issued 04-18-2013 IRM 3.10.72.15.9(5)2 Revised this to show that Statute will return the cases to Batching.

(170) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.15.9(5)3 Leave the package with CIS to scan all foreign Amended returns. Retain package for 14 days, then continue processing. (This change was superseded by IPU 13U0768 issued 04-18-2013.)

(171) IPU 13U0768 issued 04-18-2013 IRM 3.10.72.15.9(5)3 Added new procedures for the process of Statute Streamline returns and how they will be returned to SP, whether Imminent or a Quick Assessment.

(172) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.15.9(6) Route the package for processing. Tag the returns that have already been scanned by CIS. Added a Note that if all in the package are Amended, they can be routed to the PIN unit after the 14 day retention period. (This change was superseded by IPU 13U0768 issued 04-18-2013.)

(173) IPU 13U0768 issued 04-18-2013 IRM 3.10.72.15.9(6) If there is at least one Form 1040X in the package received, place the package in the LB&I basket.

(174) IPU 13U0320 issued 02-08-2013 IRM 3.10.72.15.9(8) - Added a new sentence to address "Streamline" Form 1040NR, Form 1040PR, or Form 1040SS to route to LB&I for review prior to Batching.

(175) IPU 13U0320 issued 02-08-2013 IRM 3.10.72.15.9(9) - Any correspondence received in reference to the "Streamline" program should be routed to LB&I.

(176) IPU 13U0320 issued 02-08-2013 IRM 3.10.72.15.9(10) - Hold any Form 1040X indicating "Streamline" until further instructions are issued. (This change was superseded by IPU 13U0411 issued 02-25-2013.)

(177) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.15.9(10) Deleted reference to holding Form 1040X returns since revisions were made to cover Statute routing.

(178) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.16(1) and Note Changed AM TAP to IVO.

(179) IPU 13U0497 issued 03-11-2013 IRM 3.10.72.16(2) Note Changed term "protestor" to "tax avoidance argument" .

(180) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.16(3) Changed AM TAP to IVO.

(181) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.16(6) Changed AM TAP to IVO.

(182) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.16(7) Changed AM TAP to IVO.

(183) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.16(8) Changed AM TAP to IVO.

(184) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.16.1(1) Deleted reference that RCO will route any returned refund checks to CI.

(185) IPU 13U0385 issued 02-20-2013 IRM 3.10.72.16.1(3) - Added line changes on the 2012 revision of the Form 1040 series for the bank routing number lines.

(186) IPU 13U0320 issued 02-08-2013 IRM 3.10.72.16.1(5) - Added new section for identifying returns from a preparer to send to Criminal Investigation. (This change was superseded by IPU 13U0621 issued 03-27-2013.)

(187) IPU 13U0320 issued 02-08-2013 IRM 3.10.72.16.1(6) - Added steps for Austin to take when specific types of transshipped returns are received for pipeline processing. (This change was superseded by IPU 13U0621 issued 03-27-2013.)

(188) IPU 13U0621 issued 03-27-2013 IRM 3.10.72.16.1(5) and (6) Deleted reference to the special returns Austin was pulling and routing.

(189) IPU 13U0056 issued 01-04-2013 IRM 3.10.72.16.2(1) Note Added a caution that you should not mix returned Refund Treasury Checks or Debit Cards with the returns referred to AM TAP.

(190) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.16.2(1) Changed title, as well as references to AM TAP to IVO.

(191) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.16.2(1) Note Changed AM TAP to IVO External Leads.

(192) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.16.2(2) Changed AM TAP to IVO.

(193) IPU 13U0497 issued 03-11-2013 IRM 3.10.72.16.2(2) Note Changed AM TAP to IVO at the bottom of the chart.

(194) IPU 13U0411 issued 02-25-2013 IRM 3.10.72.16.2(3) Changed AM TAP to IVO.

(195) IPU 13U0056 issued 01-04-2013 Exhibit 3.10.72-1 Added Form 1127-A, added Note to Form 2553 regarding a Form SS-4 attached, if Form 4506/4506-T has a Form 14039, route to AM instead of RAIVS, if Form 8822 has a Form 14039, route to AM. Deleted Form 8288-A. Route Form 9549 to Exam, Form 13683 to Exam, Form 13711 to Collection or Appeals, Form 14413 or Form 14415 to ITIN, Form 8821-A from CI to RAIVS in Austin and Cincinnati. (Change related to Form 1127-A was superseded by IPU 13U1383 issued 08-23-2013.)

(196) IPU 13U0194 issued 01-24-2013 Exhibit 3.10.72-1 - Changed routing of Form 8804-C to Ogden, M/S 6700 instead of Philadelphia. (This change was superseded by IPU 13U0889 issued 05-09-2013.)

(197) IPU 13U0320 issued 02-08-2013 Exhibit 3.10.72-1 - Added new Form 14402. Route payment to Payment Perfection and form to Friv Filer unit in Ogden.

(198) IPU 13U0385 issued 02-20-2013 Exhibit 3.10.72-1 - Added new line for routing of a loose Schedule R from a Form 940 to Accounts Management. Deleted references to Form 940SS.

(199) IPU 13U0411 issued 02-25-2013 Exhibit 3.10.72-1 - Added Form 8867 to route to IMF Rejects. Changed routing of Form SS-4; Domestic to CSPC BMF Entity and International go to AM to be scanned by CIS. (Form SS-4 routing change was superseded by IPU 13U0478 issued 03-06-2013.)

(200) IPU 13U0478 issued 03-06-2013 Exhibit 3.10.72-1 Revised routing of Form SS-4 to Cincinnati Accounts Management, but it will be mailed to CSPC, Stop 532G.

(201) IPU 13U0574 issued 03-20-2013 Exhibit 3.10.72-1 Deleted NMF from routing of Form 4759.

(202) IPU 13U0621 issued 03-27-2013 Exhibit 3.10.72-1 Changed routing of Form 4868 to ISRP or Code and Edit at a IMF Site.

(203) IPU 13U0644 issued 03-29-2013 Exhibit 3.10.72-1 Changed routing of Form 4759 to the originating Function/Mail Stop shown in IRS Return Address. Added Form 4868 with EIN routing when it is not related to Estate, Trust, Form 1040NR, or Box 9 checked. Route to IMF Batching, but keep it separated from other transshipped items in the box.

(204) IPU 13U0692 issued 04-05-2013 Exhibit 3.10.72-1 Changed routing of the Form 8822 with a Form 14039 to Entity; route Form 4506/Form 4506-T with Form 14039 to RAIVS. (Form 8822 with Form 14039 routing change was superseded by IPU 13U0700 issued 04-08-2013, and Form 4506/Form 4506-T with Form 14039 routing change was superseded by IPU 13U1247 issued 07-17-2013 and IPU 13U1266 issued 07-24-2013.)

(205) IPU 13U0700 issued 04-08-2013 Exhibit 3.10.72-1 Changed routing of the Form 8822 with a Form 14039 to Accounts Management.

(206) IPU 13U0880 issued 05-07-2013 Exhibit 3.10.72-1 Changed routing of Form 3520 Amended to OSPC. (This change was superseded by IPU 13U1150 issued 06-26-2013.)

(207) IPU 13U0899 issued 05-09-2013 Exhibit 3.10.72-1 Changed routing of Form 8804-C to Philadelphia.

(208) IPU 13U0927 issued 05-14-2013 Exhibit 3.10.72-1 Deleted Form 8956 from the chart. Added Note to Form 1127 to ensure any tax return and/or remit is removed prior to transshipping to Collection office.

(209) IPU 13U1150 issued 06-26-2013 Exhibit 3.10.72-1 Revised routing of "Amended" Form 3520 to Accounts Management.Deleted routing Form 8879 to Files; destroy as Classified Waste. Clarified routing of Form 8821-A by the taxpayer's state, which is generally divided by the Mississippi River.

(210) IPU 13U1159 issued 06-28-2013 Exhibit 3.10.72-1 Added line for Form 4868 with "Estate" or "Trust" in the name line goes to CSPC. If a Form 8009-A or any notice or letter is attached to a Form 1040X, move the correspondence to the back and route to 1040X Unit.

(211) IPU 13U1247 issued 07-17-2013 Exhibit 3.10.72-1 Deleted reference to RAIVS and added the CI Mail Stop numbers for routing Form 8821-A. Changed routing of Form 14039 with Form 4506 or Form 4506-T to Accounts Management, instead of RAIVS. Deleted reference to RAIVS for routing of Form 8821-A.

(212) IPU 13U1266 issued 07-24-2013 Exhibit 3.10.72-1 Corrected routing of Form 14039 with Form 4506 or Form 4506-T to Accounts Management, instead of RAIVS and the requests received with no Form 14039 will continue to be routed to RAIVS. This is a correction to IPU 13U1247.

(213) IPU 13U1278 issued 07-25-2013 Exhibit 3.10.72-1 Added the phrase "other than Letter 12C" and stated to route any Letter 12C with a Form 1040X attached to Rejects. Changed the address of the Return Preparer Office, Form 14157 to Atlanta.

(214) IPU 13U1338 issued 08-12-2013 Exhibit 3.10.72-1 Added Form 4089 and Form 4089-B routing information. Attach any other form or correspondence to the back and route according the symbols (function) written in the right hand box on the top line of the form. For 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.

(215) IPU 13U1383 issued 08-23-2013 Exhibit 3.10.72-1 Changed Memphis COIC mail stop to 880 for Form 656 series. Changed the Mail Stop to 4921 in Ogden for routing the Form 843 Branded Prescription Drug claims. Separate them from other receipts going to ICT/CIS. Deleted Form 1127-A. Changed routing of Form 2674, Form 4180, and Form 4219 to OSPC, Trust Fund at M/S 5300.

(216) IPU 13U1413 issued 08-30-2013 Exhibit 3.10.72-1 Added "NW" to the Peachtree Street address for routing Form 14157.

(217) IPU 13U1451 issued 09-12-2013 Exhibit 3.10.72-1 Deleted Files from the routing of the Form 1040C. It will later be routed to Files, but not from RCO. Form 1040 series return that have "IVO" (or "AM TAP" ) written in the margin and addressed to the IVO function should be routed to them in Austin or Fresno and not to Batching.

(218) Exhibit 3.10.72-1 Corrected the KCSPC Entity stop number to 6055 for Form 1040ES with a Name Change Indication, Form 56, Form 1128, Form 4149, and Form 8822. Added the "Amended" check box on Form 1042 as an indication to send to Accounts Management. Changed routing of Form CT-1 X from Accounts Management to CSPC, Stop 537G.

(219) IPU 13U0056 issued 01-04-2013 Exhibit 3.10.72-2 Added Letter 510C, Letter 531-T, Letter 718(SC) Letter 950-C, Letter 950-D, Added routing to BMF AUR to Letter 2627C, Letter 2893C, Letter 3404C, Letter 4314C, Letter 4550C, Letter 4551C, and Letter 4552C.

(220) IPU 13U0168 issued 01-22-2013 Exhibit 3.10.72-2 Added Letter 5073C responses to route to AM.

(221) IPU 13U0411 issued 02-25-2013 Exhibit 3.10.72-2 - Added Note to Letter 12C to say if Form 8867 is attached, leave it behind the letter. On Letter 418C, Letter 4115C, Letter 4310C, and Letter 4464C, changed AM TAP to IVO.

(222) IPU 13U0431 issued 02-28-2013 Exhibit 3.10.72-2 - Revised or added new letters for routing to IVO; Letter 131C, Letter 418C, Letter 3219C (deleted reference to IDRS numbers and TC 570), Letter 4115C, Letter 4309C, Letter 4310C, Letter 4464C, Letter 4800C (deleted reference to TC 570), Letter 4883C, and Letter 4904C.

(223) IPU 13U0497 issued 03-11-2013 Exhibit 3.10.72-2 Added the IVO IDRS range for routing Letter 131C.

(224) IPU 13U0518 issued 03-13-2013 Exhibit 3.10.72-2 Added IMF AUR routing info for the 3404C and 4314C; in Ogden, they will have to look for a SSN or EIN to determine proper routing.

(225) IPU 13U0574 issued 03-20-2013 Exhibit 3.10.72-2 Added ASFR Letter 2566R and changed Letter 3219 to Letter 3219N.

(226) IPU 13U0880 issued 05-07-2013 Exhibit 3.10.72-2 Changed the routing of Letter 3307 SC/CG through Letter 3316 SC/CG, Letter 3318 SC/CG through Letter 3320 SC/CG, Letter 3497 SC/CG, and Letter 3793 SC/CG to OSPC.

(227) IPU 13U1159 issued 06-28-2013 Exhibit 3.10.72-2 Added a new Note at the beginning to say that if any letter is attached to a Form 1040X, route the package to the 1040X Unit. Added Letter 324C and note to route to 1040X unit, if attached. Added Letter 324C to route to 1040X unit, when a Form 1040X is attached.

(228) IPU 13U1278 issued 07-25-2013 Exhibit 3.10.72-2 Note Added the phrase "other than Letter 12C" and stated to route any Letter 12C with a Form 1040X attached to Rejects.

(229) IPU 13U1383 issued 08-23-2013 Exhibit 3.10.72-2 Deleted the first Note in the text section. Any letter response with an installment agreement (IA) needs to be routed to the originator of the letter. The originator can forward the IA to Collections. Added Letter 916C. Deleted CSCO from routing Letter 1862 and Letter 1902B. Continue routing to Exam.

(230) IPU 13U1413 issued 08-30-2013 Exhibit 3.10.72-2 Added Letter 4658, BPD Fee, to route to OSPC, Stop 4916. (This change was superseded by a later change.)

(231) Exhibit 3.10.72-2 Added Letter 4658, BPD Fee, to route to OSPC, Stop 4916. Corrected the KCSPC Entity stop number to 6055 for 104C.

(232) IPU 13U0056 issued 01-04-2013 Exhibit 3.10.72-3 Added CP 01A, CP 01F, CP 2005, CP 2006, CP 2030, CP 2531, and CP 3219B

(233) Exhibit 3.10.72-3 - CP 05 / CP 05A changed AM TAP to IVO.

(234) IPU 13U0497 issued 03-11-2013 Exhibit 3.10.72-3 Added a Note under CP 01A / CP 01F to say route only when there is correspondence that requires a response; otherwise, destroy as Classified Waste, since the notice should not be mailed back to us.

(235) IPU 13U0768 issued 04-18-2013 Exhibit 3.10.72-3 Changed CP 54 to the four alphas and changed the KC Mail Stop number for IMF Entity.

(236) IPU 13U0880 issued 05-07-2013 Exhibit 3.10.72-3 Changed routing of CP 80 / CP 080 to OSPC. (This change was superseded by IPU 13U0899 issued 05-09-2013.)

(237) IPU 13U0899 issued 05-09-2013 Exhibit 3.10.72-3 Corrected routing of CP 80 / CP 080 to OSPC only if correspondence attached regarding Form 8804 or Form 8822; others will be routed to Accounts Management.

(238) IPU 13U1150 issued 06-26-2013 Exhibit 3.10.72-3 Added new PRN 711 and 712 for the CP 215 to be routed to Accounts Management.

(239) IPU 13U1247 issued 07-17-2013 Exhibit 3.10.72-3 Deleted CP 136A, since it has not be issued.

(240) IPU 13U1383 issued 08-23-2013 Exhibit 3.10.72-3 Revised the text in the beginning paragraph of the exhibit to explain that only CP 50X with an Installment Agreement form should be routed to CSCO. If there is language requesting an adjustment to the balance due, an abatement of a penalty, or attached an Amended return, route to ICT/CIS. Changed routing of CP 44 to Atlanta CSCO, added CP 53A to Accounts Management. Added CP 75 to route to Exam. Route CP 188 to Philadelphia CSCO.

(241) Exhibit 3.10.72-3 Change the routing of CP 194 to Accounts Management. Corrected the KCSPC Entity stop number to 6055 for CP 01H.

(242) IPU 13U0168 issued 01-22-2013 Exhibit 3.10.72-4 Changed routing of informant letters to Service Center Exam Branch. (This change was superseded by IPU 13U0320 issued 02-08-2013 Exhibit 3.10.72-4.)

(243) IPU 13U0320 issued 02-08-2013 Exhibit 3.10.72-4 - Any correspondence received in reference to the "Streamline" program should be routed to LB&I. Route correspondence referring to Informants to FSPC, Stop C 2003.

(244) IPU 13U0411 issued 02-25-2013 Exhibit 3.10.72-4 Changed the name of "Bank Leads" to "RICS IVO External Leads" .

(245) IPU 13U0683 issued 04-04-2013 Exhibit 3.10.72-4 Do not return any CD-ROMs to the taxpayer when they are responding to Letter 4657 or it is addressed to the "Branded Prescription Program" at Ogden, M/S 4916.

(246) IPU 13U0880 issued 05-07-2013 Exhibit 3.10.72-4 Added multiple keywords and phrases to be routed to Ogden BMF Accounts Management relating to foreign returns: Agreements Entered Into by Employers with Foreign Affiliates or IRC 3121(L), Correspondence referring to Form 3520A, BWH–Backup Withholding, Civil Penalty 623, F-1 Visa or Foreign Student Claims, and Treaty Tax.

(247) IPU 13U1150 issued 06-26-2013 Exhibit 3.10.72-4 Added new phrase, "Agreements Entered Into by Employers with Foreign Affiliates or IRC 3121(L)" to be routed to BMF Foreign adjustments through CIS. Correspondence in reference to Form 3520 should be routed to BMF Foreign AM via CIS.

(248) Exhibit 3.10.72-4 Added Form 4506-T and Form 4506-T-EZ as additional forms attached to a subpoena.

(249) IPU 13U0056 issued 01-04-2013 Exhibit 3.10.72-5 Added changes to CFN 16, 17, 23, 25, 26, 27, 28, 53, 73 and 215.

(250) IPU 13U0497 issued 03-11-2013 Exhibit 3.10.72-5 For CFN 0053, changed name from AM TAP to IVO.

(251) IPU 13U1338 issued 08-12-2013 Exhibit 3.10.72-5 Added three CFNs that were missing from the table for the Balance Due Notices processed by Submission Processing sites for the Campus Support/Rampdown sites (0415, 0149, and 0150)

(252) IPU 13U1383 issued 08-23-2013 Exhibit 3.10.72-5 Corrected the CFNs for Fresno Rampdown mail from Andover. CFN 415 is specific to CP 2000 notices (payments) and CFN 419 is for other Andover payments processed by Fresno.

(253) IPU 13U1451 issued 09-12-2013 Exhibit 3.10.72-5 Designated CFN 0019 for Austin where taxpayers can address their envelope to IVO function and use this CFN and we can distinguish these returns from others to be processed.

(254) Exhibit 3.10.72-7 Changed the Form 720 date stamp column to "YES" , instead of "If Late" .

(255) Exhibit 3.10.72-8 Added Form 4720 (individual) to the Form 8868 line on the NMF chart.

(256) IPU 13U0927 issued 05-14-2013 Exhibit 3.10.72-10 Added Note to Form 1127 to ensure any tax return and/or remit is removed prior to transshipping to Collection office.

(257) IPU 13U1383 issued 08-23-2013 Exhibit 3.10.72-12 Made changes to contacts for receiving acknowledgement copies of Form 3210 when mailing returns directly to Batching. Changes are to Austin fax number, Fresno contacts and phone numbers, Kansas City back-up and phone, Cincinnati and Ogden primary contact.

(258) Editorial changes were made throughout this IRM.

Effect on Other Documents

IRM 3.10.72, dated September 28, 2012 (effective January 1, 2013) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs), issued between January 4, 2013 through September 12, 2013- 13U0156, 13U0168, 13U0189, 13U0194, 13U0320, 13U0385, 13U0411, 13U0431, 13U0478, 13U0497, 13U0518, 13U0574, 13U0621, 13U0644, 13U0683, 13U0692, 13U0700, 13U0768, 13U0880, 13U0899, 13U0927, 13U1150, 13U1159, 13U1247, 13U1266, 13U1278, 13U1338, 13U1383, 13U1413, and 13U1451.

Audience

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

Effective Date

(01-01-2014)

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

3.10.72.1  (01-01-2012)
Scope

  1. Unless otherwise stated, these procedures apply to all campuses.

  2. This manual provides for instructions for receiving mail and automated processing of incoming mail.

  3. Automated sorting of mail on sorting equipment called the Service Center Automated Processing System (SCAMPS).

    1. Extracting and sorting of mail

    2. Date stamping of returns and documents where applicable

    3. Overstamping of remittance where applicable

    4. Disposition of returns and all other mail (correspondence) received in Second Sort

3.10.72.1.1  (01-01-2012)
Objectives

  1. The objectives of the extracting and sorting functions are as follows:

    1. Expedite all remittances to Deposit Activity

    2. Reduce mail delivery time to the pipeline processing

    3. Minimize time from receipt of mail through the sorting function to routing

    4. Enable documents to be examined as quickly as possible and sort appropriately

    5. Provide envelope and date stamping needed for filing timeliness determination made during examination

    6. Extract and separate the work as quickly as possible so it can be controlled

3.10.72.1.2  (01-01-2014)
General

  1. Throughout this manual references are made to actions required by management. It is to be understood that if a Manager delegates authority to someone to act on behalf of management, that individual is considered to be management regarding the item(s) in question. Therefore, no additional reference will be made in this IRM to "management or their designee" , "analyst" , etc.

  2. The daily Candling Log, the monthly Restricted Items Review, and the monthly Manager's Lockbox Transmittal Review will be maintained for 1 year in a log book (i.e., destroy the oldest month when you add a new month). Other reports will be maintained electronically. Local management will deem the most appropriate method.

  3. Throughout this manual, references are made to other IRMs in relation to instructions necessary to properly perform tasks in IRM 3.10.72. Management shall be responsible for having at least one of the referenced IRMs in the work area. However, at management's discretion, it may be worthwhile for each employee to keep a copy of the IRM 3.10.72 at their work station. In either case, management is required to update the IRMs distribution pattern and the volume required for each area. Additional reference IRMs are:

    • IRM 3.0.230, Lockbox Processing Procedures

    • IRM 3.5.61, Files Management and Services

    • IRM 3.8.44, Campus Deposit Activity

    • IRM 3.8.45, Manual Deposit Process

    • IRM 3.8.46, Discovered Remittance

    • IRM 3.8.47, Manual Deposit Process for Field Office Payments

    • IRM 3.10.5, Batch/Block Tracking System (BBTS)

    • IRM 3.10.73, Batching and Numbering

    • IRM 3.13.62, Media Transport and Control

    • IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates

    • IRM 25.6.1, Statute of Limitations Processes and Procedures

  4. IRM 10.2.1, Physical Security, IRM 10.2.8, Incident Reporting, and IRM 1.4.6, Managers Security Handbook, are the prevailing manuals concerning security measures necessary for date stamps, Document Locator Number stamps, payee name stamps (for negotiating checks), other stamp devices, as well as any emergency that should be reported. Each manual shall be consulted to determine the level and type of security required. Particular attention shall be given to the requirements to limit (one specific individual) and protect against unauthorized use of all stamp devices. Serial numbers (where available) shall be associated with the specified user(s).

  5. IRM 11.3.1, Introduction to Disclosure, should be consulted when disclosure issues are in question.

    Example:

    Opening and routing mail is a disclosure of taxpayer data, but is permissible and necessary since that is a requirement to perform your job. However, discussing tax information about a specific taxpayer with others, who do not have a need to know, is a violation. If an employee becomes aware of any such disclosure, he or she should report that person to TIGTA.

    Note:

    If IRS initiated correspondence is mailed back to the IRS with a note or any indication that someone other than the taxpayer opened this mail piece or there was another taxpayer's notice included in that envelope (i.e., had access to another taxpayer's return data, TIN, etc.), report this as an inadvertent disclosure. Give this to your manager who will report it using the following link:
    http://gatekeeper.web.irs.gov/errCPReport2.aspx.

  6. Throughout this manual, references are made to "Returns" and "Documents" . A "return" is a form required by law to be filed (e.g., Form 1040 , Form 720, Form 990, etc.). A "document" is a form not required by law but is relevant to the particular account (e.g., a subsequent payment, a Computer Paragraph (CP) notice, a "C" letter, etc.).

  7. A list of some of the acronyms (and definition) used in this IRM are found below. This list is not all inclusive. For details on other acronyms, use the Search feature on the IRS Home Page.

    ACRONYM DEFINITION
    ACS Automated Collection System
    ACSS ACS Support
    APO/FPO/DPO Army Post Office (APO) / Fleet Post Office (FPO) / Diplomat Post Office (DPO) – Used in lieu of City for military posts. They also have unique State and zip codes.
    ASED Assessment Statute Expiration Date
    ASFR Automated Substitute For Return - If "ASFR" notated in top margin of the return, route to "ASFR" function. Do not sort for processing. Accounts are adjusted in the "ASFR function" . See IRM 3.10.72.15.7.
    Batching The area responsible for establishing control of the documents through processing using the Block Batch Tracking System (BBTS).
    BBTS Batch/Block Tracking System
    BMF Business Master File - BMF (business) returns which are processed in:
    • Cincinnati Submission Processing Campus (CSPC)

    • Ogden Submission Processing Campus (OSPC)

    BPD Bureau of Public Debt or Branded Prescription Drug - If a taxpayer wants to make a donation to the debt of the United States, they may write a check made payable to the "Bureau of the Public Debt" (BPD). If a Taxpayer mails a Form 8947, Letter 4657, or Letter 4658 directed to OSPC, it is associated with the Branded Prescription Drug program in Large Business and International (LB&I).
    CFN Code Format Number - the 4 digit extension to a zip code. This is used by the SCAMPS machine to sort in specific pockets. It can be programmed or generated on letters based on the IDRS range. See Exhibit 3.10.72-5 for a listing.
    Calendar Year Accounting period covers 12 months and ends in December (or the 12th month, for example 201312)
    Campus Support or "Ramp-down" or "Back-end" sites Campuses that are no longer Submission Processing (SP) sites. They perform back-end work such as Accounts Management, Exam, Collection, etc. Sites are located in:
    • Andover

    • Atlanta

    • Brookhaven

    • Memphis

    • Philadelphia

    Note:

    For complete mailing addresses, see IRM 3.10.72.2.3.

    Candling Term used for passing the envelope over the light on an Extracting table or Final Candling table
    Certified Mail Mail received from the United States Postal Service (USPS) (usually has a Green Card) requiring a received date stamp on the card to be returned to the USPS. Once the card is returned to the taxpayer, it is their proof of delivery to the IRS.
    CP Computer Paragraph
    CSCO Compliance Services Collection Operations
    (generally referred to as "Collections" )
    CSED Collection Statute Expiration Date
    DLN Document Locator Number
    DOL Department of Labor owns the Form 5500 series returns filed electronically to IRS and post to the Employee Plans Master File (EPMF) / BMF
    EBSA Employee Benefits Security Administration
    EFTPS Electronic Federal Tax Payment System, or
    Electronic Funds Transfer Program System
    EFTU Electronic Funds Transfer Utility
    EIN Employer Identification Number
    ELF Electronic Filing (legacy system, to be replaced by MeF (Modernized e-file))
    Entity Name, address, taxpayer identification number (TIN). Also, an area within the campus that resolves issues with the name, address and TIN.
    EO Exempt Organization (e.g., Form 990 series returns) - filed in OSPC only
    EP Employee Plans
    EPMF Employee Plans Master File - Form 5500 series return filed electronically or in OSPC
    Fats Large envelopes that cannot be sorted and sliced by the SCAMPS machine
    Field Office There are approximately 700 IRS Field Offices with Collection, Examination, LB&I functions. They continue to send remittances to campus "Teller Unit" for processing.
    Fiscal Year Accounting period covers 12 months and ends in a month other than December (for example, 201310)
    Flats Large envelopes (usually ones with only a few pages in an envelope from a Private Delivery Service (PDS) such as FedEx)
    Future Year/Future Quarter Any tax year/quarter that is after the one currently being processed. Sort with Current Year, unless specific instructions prevail (e.g., Form 1041, Form 1065, and Form 1120-S).
    HQ IRS Headquarters
    I/B Individual/Business - used when referring to type of Forms, Correspondence, or sometimes refers to the IMF or BMF
    ICS Integrated Collection System
    ICT/CIS Image Control Team/Correspondence Imaging System - Route ALLAccounts Management work to your local ICT/CIS to be scanned, then routed electronically.

    Exception:

    If the Mail Routing Guide indicates a Mail stop number within Accounts Management, then the document must be physically mailed/routed.

    IDRS Integrated Data Retrievable System - where taxpayer accounts are researched and updated using various Command Codes
    IMF Individual Master File - IMF (Individuals) returns are processed in:
    • Austin Submission Processing Campus (AUSPC)

    • Fresno Submission Processing Campus (FSPC)

    • Kansas City Submission Processing Campus (KCSPC)

    Imperfect Payment - needs IDRS research to determine proper processing.
    Returns - has attachments other than Page 1, Page 2, and Schedule A (Form 940) or Schedule B (Form 941)
    For example, includes Post-it notes, statements, notation on envelopes, or any form or correspondence
    IRP Information Returns Program - IRP documents are Form 1099, Form W-2, etc. received with a transmittal Form 1096. Paper documents are processed in AUSPC and KCSPC.
    IVO Integrity & Verification Operation (formerly known as AMTAP)
    Julian Date The numeric day of the year (001 through 365 or 366) and is contained in the DLN (document locator number)
    KIA/KITA Killed in Action/Killed in a Terrorist Action - returns filed in KCSPC
    LB&I Large Business and International Business Operating Division (BOD)
    Missent/Misdirected Mail that was accidentally delivered to the IRS by the carrier, or could be a state tax return that was addressed to the IRS. If the mail was addressed correctly, give it back to the carrier. Do not put in a IRS envelope to mail to the Addressee. Enclose date stamped Notice 1256, if it has been sliced/opened.
    MFT Master File Tax code. Refer to Document 6209 for specific forms and MFT.
    NMF Non-Master File - Forms that cannot be processed to the IMF or BMF. NMF documents are processed in CSPC.
    Non-Remit Return or documents received without a payment attached.
    Non-Scannable For some reason, the machine will not be able to read the scan line, or there is no scan line on the form.
    OFP Organization, Function, and Program code (used to report your time on your Form 3081 and for other purposes)
    OIC/COIC/MOIC Offer in Compromise (Form 656)
    Centralized Offer in Compromise (Units located in Memphis and Brookhaven - accept offers for processing)
    Monitoring OIC Unit - (located in Fresno where payments are processed)
    OTSA Office of Tax Shelter Analysis
    PBGC Pension Board Guaranty Cooperation - insures and monitors Pension Plans
    PII Personal Identifiable Information - Some examples of PII are:
    • Names

    • Addresses

    • E-mail addresses

    • Telephone numbers

    • Social Security numbers (SSN)

    • Employee Identification number (EIN)

    • Other identifying numbers, such as ITIN and ATIN assigned by IRS

    • Bank account numbers

    • Date and place of birth

    • Mother's maiden name

    • Biometric data (height, weight, eye color, fingerprints, etc.)

    P&A Planning and Analysis Staff - have a designated analyst assigned to specific function/area within a Campus
    Perfect Payments - has all information necessary to determine proper processing.
    Returns - containing only Page 1, Page 2, and Schedule A (Form 940) or Schedule B (Form 941)
    Prior Year/Prior Quarter Any tax year/quarter that is prior to the one currently being processed
    PPU Payment Perfection Unit
    PSEP Physical Security and Emergency Preparedness
    RD Return Delinquency - a program worked in CSCO that requests delinquent tax returns from taxpayers. When requested by phone, the taxpayer is asked to edit "RD" in the top margin so that RCO can easily identify them to be routed to CSCO. Once CSCO has verified the return, they will circle the "RD" and route it back to Batching for processing.

    Note:

    Look for the circled "RD" as a clue to process, even if unsigned. Code and Edit will look for other clues of a signature.

    RRPS/RPS Residual Remittance Processing System or Transport
    RS-PCC Remittance Strategy for Paper Check Conversion - Check processing system used by Campus Support and Field Office sites for all checks, with a few exceptions. Those checks are still mailed to the Teller Unit in the SP Campuses.
    R&C/RCO Receipt and Control/Receipt and Control Operations
    Received Date Date the item was received in the campus. IRS received date stamp should agree with the date actually received.
    Remittance Usually means a check, but can be cash, money order, or any item of value
    SAMC Situation Awareness Management Center
    SB/SE Small Business/Self-Employed Business Operating Division (BOD)
    SCAMPS Service Center Automated Mail Processing System - sorts mail by the CFN (4 digit extension to the zip code) - Exhibit 3.10.72-5
    Scannable Scan line on the form is legible and can easily be scanned by a machine
    SCRIPS Service Center Recognition/Image Processing System
    Secondary Sort Area where returns receive a "finer" sort using specialized criteria
    SEID Standard Employee Identifier (a five-character IRS employee/contractor number)
    SERP Servicewide Electronic Research Program
    Statutes A statute of limitation is a time period established by law to review, analyze and resolve taxpayer and/or IRS related issues. The Internal Revenue Code (IRC) states that the IRS will assess, refund, credit, and collect taxes within specific time limits. These limits are known as the Statute of Limitations. When they expire, we can no longer assess additional tax, allow a claim for refund by the taxpayer, or take collection action. Refer to the chart in IRM 25.6.1.6.5, Chart of Expedited Statute Processing, for specific return information.
    TAC (Taxpayer Assistance Center) Site There are approximately 400 IRS TAC Offices where taxpayers go for "walk-in" assistance with tax issues. TAC offices can process payments, but must transship returns to the appropriate Submission Processing campus for processing.
    TIGTA Treasury Inspector General for Tax Administration
    TIN Taxpayer Identification Number is a number used to identify an individual or business entity. It can be a:
    • Social security number (SSN)

    • IRS number (IRSN)

    • Individual taxpayer identification number (ITIN)

    • Adoption taxpayer identification number (ATIN)

    • Employee identification number (EIN)

    Vouchers Usually "stubs" of a CP notice, or a payment voucher that includes a line with the name control, other pertinent information and payment amount on a line running across the bottom line of the form
    W&I Wage and Investment Business Operating Division (BOD)
    With Remit Payment is attached to the return or document or "W/R" return is received from the Lockbox Banks. These returns/documents must be sorted separately.

3.10.72.1.2.1  (08-14-2012)
Restricted Items and Physical Security

  1. The following items are generally prohibited from the secure Restricted Area within Receipt and Control. There are some exceptions if they are related to a medical condition or a religious practice:

    • Lunch Bags/Boxes

    • Purses

    • Backpacks

    • Briefcases

    • Sports Bags

    • Bulky Outerwear

    • Hats

    • Shopping Bags

    • Shoulder Totes

    • Fanny Packs

    • CD or Tape Cases

    • Books

    • Newspapers, Magazines

    • and Similar Type Items

      Note:

      Employees can keep personal items at their desks, eat at their desks (if a past practice has been established), and carry small items on their person in and out of the secure area as long as such items are displayed in clear plastic bag(s).

  2. First line Managers or a designated representative will conduct at a minimum one monthly random review of each employee in Receipt and Control to ensure compliance with all security policies as they relate to personal belongings described above in the secure area.

  3. The review will be completed at start of shift and/or upon entrance to the secure area by the Manager. Management will maintain documentation that includes the:

    • Date

    • Unit Number

    • Employee's Name, Identifying Number, or SEID

    • Description of restricted item(s) found – (If no restricted item(s) found, indicate "None" on the check sheet.)

    • Reviewer's Initials

    Note:

    If there is a medical or religious "exception" to any of the items listed in IRM 3.10.72.1.2.1 above, notate that in the "Comments" section (e.g., "allowed to wear hijab/burqa/kippah/yarmulke" , "needs medical supplies in ice pack bag" , etc.).

  4. There is no official approved form for this review and form should be prepared locally. All forms from each Unit should be maintained in a binder located in a central area and available for review by the designated person performing the monthly review, or any Management Official. Retention period for the Forms is one year, including the current month.

  5. Managers in Remittance Processing areas should ensure visitors are only permitted to carry articles into the restricted area which are absolutely necessary to conduct their business while working in the area. (e.g., portfolios, note pads, repair kits or manuals, binders, paper documentation, etc.). Inspection of the items is not necessary upon entering the area. However, visitors should be advised that a member of management will screen these items prior to exiting the restricted area to reduce opportunities of unauthorized disclosure, theft of taxpayer information, or theft of remittances. If the door monitor observes a visitor upon exiting with an item that is prohibited, they should notify a Manager. Managers should discuss the policy of prohibited articles with the visitor and determine whether the item is necessary for conducting business within the restricted area.

3.10.72.1.2.1.1  (01-01-2012)
Physical and Operational Security

  1. This section provides guidelines to meet physical, operational and system security needs to prevent damage to the sorters, computers, software and to prevent disclosure of taxpayer data in the sorting area.

  2. Physical and operational security shall be maintained as follows:

    1. Lock the Sorter room and the Server Computer room when unattended.

    2. Deliver all processed incoming mail to the Extraction area properly identified as with remittance, "with remit," or non-remittance, "non-remit."

    3. If secure space is not available, store excess "non-remit" mail in an unsecured area adjacent to extraction or other secured storage area. Advise the appropriate Extraction employee of this location.

  3. Particular attention shall be given to safeguarding money and tax information.

  4. For any IRS received date stamps or any other type of sensitive rubber stamps (e.g., signature stamps, etc.) that need to be destroyed, follow these instructions:

    1. Include Form 3210, Document Transmittal, signed by the manager or their designee.

    2. Pack the stamps (along with your Form 3210) in boxes that are suitable for the shipment, following PII guidelines for shipping.

    3. Ship UPS 2nd Day Air to:

      Internal Revenue Service
      Memphis Campus Real Estate and Facilities Management (REFM) Stop #9424
      5333 Getwell Road
      Memphis, TN 38118-0000
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      Any specific questions can be addressed to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .


3.10.72.1.2.1.2  (01-01-2014)
Suspicious Packages and Reporting Physical Security Incidents

  1. IRS has established procedures to ensure that mail is handled safely. Mail room employees and all IRS employees who handle mail should follow these procedures to ensure mail is handled in the safest way possible. Employees should open mail in designated mail opening areas and follow the procedures listed below.

    Note:

    All Areas should post contact information (name and work phone as well as 24/7 phone numbers) for PSEP, TIGTA, SAMC and all other contacts in multiple areas and by phones in the RCO area. In most IRS campuses, you are unable to call 911 from an IRS phone. Follow the local procedure to call PSEP or the Security Console to call 911 for you. If night shift, weekend, or holidays (e.g., not the "normal hours" of operation), then a "after hours" phone number should be accessible on or near the phones in the work area.

  2. Some features of suspicious packages are listed below, but is not all inclusive. If you have any suspicion about the safety of any package due to the physical appearance or the smell of a package, report it to your manager.

    • Packages with soft spots, bulges, or excessive weight

    • Lopsided or uneven

    • Wrapped in string

    • Badly written or misspelled labels

    • Distorted handwriting or cut-and-paste lettering

    • Suspicious or threatening messages written on the package

    • Excessive postage

    • No postage

    • Leaks, stains, powders, or protruding materials (any smell of oil or gasoline, etc.)

    • Ticking, vibration, or other sound

    • Protruding wires or aluminum foil

  3. Procedures to be followed in the receipt and handling of suspect packages are:

    • Remain calm

    • Do not open the package or letter

    • Make a list of all persons who touched the letter or package and who were in the area if the letter or package was opened in case of contamination. This is also helpful when someone completes the Incident Report for SAMC (Situation Awareness Management Center).

    • Do not shake or empty the contents of a suspicious package or envelope

    • Do not carry the package or envelope, show it to others or allow others to examine it

    • Do not move the package. Leave the package or envelope on a stable surface. Do not sniff, touch, taste, or look closely at it or any contents that may have spilled

    • Do not touch your eyes, nose, or other body parts

    • Isolate the package.

    • If imminent danger, such as a bomb, call 911 yourself; otherwise, call your PSEP contact or the Security Console to call 911.

    • Contact your PSEP. Have their name and work phone (as well as 24/7 phone number) posted in multiple areas and by phones in the RCO area.

    • Contact TIGTA at 1-800-589-3718

    • Thoroughly wash hands with soap and water. If powder or any material got on your body, use scissors to cut your clothes off before showering. Do not pull any shirt over your head. Use the showers available in the area and change into clean clothing provided to you.

    • Managers should advise employees to avoid the area and should direct employees on proper evacuation plan provided by the local PSEP. The area should be restricted to only authorized persons.

  4. Take the following steps:

    1. Immediately report the incident to a supervisor.

    2. The supervisor will immediately secure the room. Anyone who is in the area where the package is discovered must remain in the area. Prevent additional employees from entering the area.

    3. The Supervisor will immediately contact the local PSEP.

      Note:

      PSEP will contact local law enforcement authorities.

    4. The Supervisor will contact Department and Operation officials.

    5. The Supervisor will contact TIGTA at 1-800-589-3718. The Supervisor will contact SAMC (Situation Awareness Management Center), within 30 minutes of incident discovery.
      Phone 202-283-4809 or (toll free hotline) 866-216-4809
      E-mail at samc@irs.gov, or
      Website shown above

      Note:

      In order to complete the incident report to SAMC, it's critical that someone captures the data related to the incident. Included in this information will be a list of all persons who touched the letter or package and who were in the area if the letter or package was opened in case of contamination, employee statements, etc.

  5. In addition to reporting the incident to the Supervisor, the Employee who discovers the incident should remember to do the following:

    1. Do not touch your eyes, nose, or other body parts

    2. Thoroughly wash hands with soap and water.

    3. Stay in the secured area until you are directed to another location by PSEP or Emergency Personnel.

    4. Try to remember details about the incident so that you're able to help prepare your statement for SAMC.

  6. Each site has an Occupant Emergency Plan (OEP). You should be familiar with your Captain for your area and know where you should exit and stand during any evacuation, whether it's weather related or a physical hazard, such as fire or hazardous material. If you have any questions or require additional information, please contact your local PSEP. Managers and/or their designated representatives, as well as all employees, should be familiar with the physical security incident and emergency reporting procedures. IRM 10.2.8.7, Types of Incidents, contain additional detailed Incident Reporting guidance.

  7. In many instances, we receive mail that may be charred from a fire on the mail truck, appears to have been mutilated with some type of liquid intentionally, or has thick greasy material possibly picked up on the USPS or PDS truck or equipment. If this smell is going to be absorbed by other documents and possibly make other workers down the line sick, do not continue processing. Put the document in a zip lock bag and contact your PSEP analyst and/or your P&A analyst for advice. In the past, we were able to photocopy documents, put the original in a zip lock bag and attach it to the photocopy to retain integrity of the original document. Disposition of some of these documents will have to be determined on a case by case basis and will be referred to the Headquarters analyst for guidance.

3.10.72.1.2.1.3  (01-01-2011)
SCAMPS System Security

  1. System security shall be maintained through the following steps:

    1. Follow system shutdown procedures in the Operator’s Handbook when terminating mail-processing operations.

    2. Do NOT provide systemic entry codes to non-operator personnel.

    3. Maintain Server Computer Modems in an off status during normal conditions to prevent unauthorized access to the computers. These modems are for system diagnosis and repair only.

  2. If you have any questions about the operation of the machine, ask the Contractor assigned to the Campus.

3.10.72.1.2.2  (01-01-2013)
Local Desk Procedures Guidelines

  1. Some Submission Processing campuses have developed local use desk procedures to be used in conjunction with the IRM. All employees should receive an IRM during Training and have access to an updated one throughout the year. If a computer is available, they should know how to find the latest IRM on SERP.

  2. Such procedures are only to be used to:

    1. Supplement existing IRM procedures, and/or

    2. Aid Local Routing procedures (e.g., Maildex)

  3. All existing local procedures must be reviewed by the Operations Manger or designated employee upon receipt of Servicewide Electronic Research Program (SERP) Alerts or new IRM revision to ensure local procedures conform to the intent of the Headquarter's procedures outlined in the IRM.

  4. Unit Managers must have a signed approval on file from the responsible Operations Manger for all Submission Processing local desk procedures.

    Note:

    The signed approval must reflect the current processing year and current IRM revision.

3.10.72.2  (01-01-2012)
Receipt of Incoming Mail

  1. This section details procedures for receiving and routing mail received at the IRS Submission Processing Campuses.

  2. Procedures for the Campus Support sites (Andover, Atlanta, Brookhaven, Memphis, and Philadelphia) are found in IRM 21.1.7, Campus Support.

  3. The volume for all incoming mail, Undeliverable mail from the USPS, and rejected mail from the Print Sites should be reported under OFP code 31-110-00000.

    Note:

    Do not take the USPS mail buckets outside of Receipt and Control. These belong to the USPS and they can claim possession of them at their discretion.

3.10.72.2.1  (07-26-2011)
Maintaining Integrity of the Received Date

  1. All mail received in the Mail Room, Sorting, SCAMPS area requires the indication of the date received or accepted by the carrier.

  2. Retain integrity of incoming mail by date. Process all mail on date received. Do not intermingle separate days' receipts. Use the first-in, first-out (FIFO) method for controlling the mail in consecutive days.

    Note:

    For some days during peak periods, it will be impossible to open all the mail received on that day, but you must label the receipts with the current date to ensure accurate Received Dates are captured. These dates enable you to set the SCAMPS machine for the correct date received to be sprayed on envelope. Also, as you pull out the fats/flats/boxes (from USPS and PDS carriers), mark the container with the correct date received prior to routing to Extraction. Be sure to sample the cages of mail from the USPS (i.e., "clean the mail" ) to look for timely (or earlier) Postmarks and move them to the front. Generally, when you find one tray with dates out of order, there will be several other trays with older dates within the cage.

  3. Mail forwarded to the sorting area must be controlled using the following procedures:

    1. Attach a control slip to each postal container indicating received date to the campus. The control slip may be a piece of paper, a Center form, or a Form 3210, Document Transmittal.

    2. Ensure that this control slip containing the received date is retained with the batch of mail when forwarded to the Extraction Area.

  4. Timely Filed Form 1040, Form 1040A, Form 1040EZ, Form 940, Form 941, and Form 943 (and possibly Extensions) accepted at IRS Taxpayer Assistance Centers (TAC) or Field Offices will not be date stamped. For approximately 3 work days after the grace period, look for the TAC Office Return Address on UPS Overnight packages or the Return Address on the enclosed Form 3210. If any of the form types mentioned above are enclosed with no IRS received date or the Form 3210 Release Date is the Due Date (or prior), mark the package as timely filed, by-pass Extraction, and route the non-remit forms directly to Second Sort to ensure they are not incorrectly date stamped. Ensure the remits are posted with the last day of the grace period.

    Note:

    If the TAC Office is located in London, Paris, Frankfort, or Beijing, the received date should be either the earlier of the stamped received date on the enclosed returns or the Release Date on the Form 3210.

  5. A date mark is applied to each envelope by the sorter (SCAMPS machine) during mail sorting. This date can be used to determine the IRS received date in cases where the stamped official IRS received date stamp is missing on a document.

3.10.72.2.2  (08-14-2012)
Incoming Mail Sorting Operations

  1. This section includes Culling, Sorting, Reporting, and Delivery of processed mail.

  2. Inspect the mail and remove Misdirected (non-IRS) mail, Certified or Registered mail, and non-machinable mail that cannot be processed through the SCAMPS machine using the guidelines in this section.

  3. Process white mail, misdirected mail, and undelivered mail as detailed in this section.

  4. Use the SCAMPS machine to capture mail counts, and count the fats/flats/boxes by manual, estimates, or weighed estimates to prepare daily reports of total receipts.

  5. Prepare incoming mail for automated sorting as follows:

    1. Randomly sample each pouch or tray of mail received to ensure that the contents belong to the IRS and were not misdirected/missent by the USPS. Misdirected/Missent Mail is any mail item that was addressed to private citizens or business and not intended for the IRS. Return any missent/misdirected pouch, tray, or mail piece to the USPS. Follow the procedures outlined in IRM 3.10.72.5.9 if the mail was accidentally opened/sliced, date stamp Notice 1256 on the back and insert inside the envelope. Tape it back together neatly and give it back to the carrier. If the carrier is other than the USPS, line through "Post Office" on the Notice 1256 and edit the name of the carrier. Give the misdirected/missent mail back to the carrier. Do NOT put in a IRS envelope to forward, unless the envelope was destroyed or severely damaged. In that case, you will have to address an IRS envelope. Ask the USPS employee to provide you with some of the clear envelopes for "re-packaging" the mail piece, if the mailing address can be clearly read on the item we sliced.

      Note:

      If you notice any envelopes addressed to a State Taxing agency, but has the Campus City, State, include this package with the other returns for that state that have been detached and need to be forwarded to the appropriate state. In this case, attach the envelope to the State return.

    2. Remove fats (envelopes that are thicker than 3/8″) and flats (envelopes that are larger than 6 1/8″ X 111/2″). Slice open these envelopes and forward them to extraction.

    3. Separate any certified or registered mail mixed in with the regular mail and deliver to the Detached Mail Unit (DMU) USPS employee. If no USPS employee on site, ensure the green card is properly stamped and placed in the proper area for the USPS pick-up. Continue these "culling" (i.e., selecting, rejecting, etc.) operations while loading the conveyor belt on the Sorter.

    4. Place the mail on edge, faced and oriented correctly, with the bar codes facing the sequence sorter

    5. Initialize the sorter for incoming mail operations as specified in the Operator’s Handbook.

    6. Select the most efficient standard sort scheme for a given batch of mail to yield the highest volume of sorted mail on the initial pass, and identify the greatest volume of remittance bearing mail.

    7. Designate unselected with remittance and unselected without remittance pockets in each standard sort scheme. The remittance detector is only active on the first pass of any mail run. Any mail not selected for final sort on the first pass shall remain unopened and be sorted to the with or without remittance pockets as appropriate. Mail shall remain unopened in subsequent passes until the Code Format Number (CFN) is selected for final sort.

    8. Place the mail on the conveyor belt and continue performing culling procedures as required.

    9. Maintain identification of sorted mail by form type and remittance status.

    10. Sort all unreadable envelopes and envelopes that are mechanically mishandled to the purge pocket.

    11. Sort all mail pieces that enter the sorter as doubles or misreads to the reject pocket. Statistical sample mail pieces will also be directed to the reject pocket. Re-sort rejected mail pieces after separating pieces marked for a statistical sample.

    12. Perform all second pass sorts (fine sort) as necessary and process Undelivered Mail, Misdirected Mail, and "White Mail" to achieve a finer sort.

    13. Place sorted mail in trays and mark each tray with, form type, remittance status, and count. The sorter places a mark on every 25th or 50th piece of mail in each pocket. Use this mark to manually count the mail as it is trayed, or use the pocket counter for that pocket.

    14. Forward all mail to Extraction except when otherwise specified in this manual, or by local management.

    15. Upload all incoming run statistics to the host computer upon completion of an incoming run. Include undelivered mail 64 bit bar code information along with the daily run statistics.

3.10.72.2.3  (01-01-2014)
Unique Campus Zip Codes

  1. Each Submission Processing Campus (SPC) and the Philadelphia Campus is assigned a unique 5 digit Zone Improvement Plan (ZIP) code that allows the United States Postal Service (USPS) to expedite mail delivery to the IRS. The unique U.S. Postal Sectional Center Facility (SCF) ZIP Codes (also known as unique Zip Code) for the IRS centers are as follows:

    BMF Submission Processing (SP) Campus Unique ZIP Code IMF Submission Processing (SP) Campus Unique ZIP Code
    Cincinnati (CSPC) 45999 Austin (AUSPC) 73301
    Ogden (OSPC) 84201 Fresno (FSPC) 93888
        Kansas City (KCSPC) 64999
    Philadelphia (only Campus Support site with a SCAMPS machine) Unique ZIP — 19255. In addition, the SCAMPS machine has been programmed to identify the CFN whether used with zip code 19255 or 19104.

  2. IRS return envelopes carry ZIP+4 codes that are provided to taxpayers in correspondence and "Where to File" instructions for tax forms. This code is the combination of the above ZIP codes plus the 4 digit Code Format Number (CFN) codes assigned. See Exhibit 3.10.72-5 for a list of valid Code Format Numbers (CFNs) that can be read by the SCAMPS machine and sorted in the appropriate pocket. Example: Fresno SPC, CP 2000 notices use 93888-0021. When taken out of the pocket and routed to Extraction, Secondary Sort can look at the "0021" and route directly to Automated Underreporter Branch (AUR). The CFNs can also be used to determine the originator when routing Undeliverable mail.

  3. The street address for the Submission Processing Campuses, required by Private Delivery Services, are as follows:

    Submission Processing Campus Street Address
    (When Using Private Delivery Service)
    Austin (AUSPC) Internal Revenue Center
    3651 South I-H 35
    Austin, TX 78741
    Cincinnati (CSPC) Internal Revenue Center
    201 West Rivercenter Blvd.
    Covington, KY 41011
    Fresno (FSPC) Internal Revenue Center
    5045 East Butler Avenue
    Fresno, CA 93727
    Kansas City (KCSPC) Internal Revenue Center
    333 W. Pershing Road
    Kansas City, MO 64108-4302
    Ogden (OSPC) Internal Revenue Center
    1973 N. Rulon White Blvd.
    Ogden, UT 84404

    Note:

    Campus Support and TAC Sites will use the appropriate SP Campus Address shown above when mailing remits to the Teller Unit Stop Number. The "RS-PCC" , "Non-Remit" , and "CORR" documents can be in the package addressed to the Teller Unit Stop Number or in a separate package addressed to the Batching Stop Number. Sort package/box and give it to the appropriate function. Keep the Form 3210, Document Transmittal with the documents, whether routed to the Teller Unit or Batching. Batching needs the Form 3210 to identify type of work, shown on the Form 3210.

  4. The Campus Support Sites are also called Accounts Management Centers (AMC). Currently, the sites are Andover, Atlanta, Brookhaven, Memphis, and Philadelphia. If necessary to transship items to these sites, use the following address.

    Campus Support Site Mailing Address
    Andover Internal Revenue Center
    310 Lowell Street
    Andover, MA 01810
    Atlanta Internal Revenue Center
    4800 Buford Highway
    Chamblee, GA 30341
    Brookhaven Internal Revenue Center
    5000 Corporate Ct.
    Holtsville, NY 11742
    Memphis Internal Revenue Center
    5333 Getwell Road
    Memphis, TN 38118
    Philadelphia Internal Revenue Center
    2970 Market St.
    Philadelphia, PA 19104

    Note:

    Refer to the Exhibits for the correct mail stop number, or check their Mail Routing Guide on SERP. Shipping personnel should regularly check the Mail Routing Guide for the various sites on SERP for any changes. Go to Explorer, SERP, Local Sites/Other tab, Mail Routing Guide, then the particular campus. Philadelphia sometimes uses the acronym "BLN" (Building Locator Number) as a prefix to the numerical location, but you only have to write the alpha and numeric characters. (e.g., BLN 4-F23.142, write 4-F23.142)

3.10.72.2.4  (02-25-2013)
Types of Mail Received

  1. The main function of the Mail Room is to open, sort, count and route all incoming mail and packages to their appropriate destinations. Mail cages are delivered to mail function personnel for opening using SCAMPS, if available, or Slicers as an alternative. Daily counts of the different types of mail are maintained and logged onto the Daily Activity Log/Report. The majority of all incoming mail will be placed in trays and sent into the Mail Extraction unit to be processed.

  2. Receipt and Control (in IMF sites) should either have a "Funny Box" , or access to one, where returns can be placed for review by Integrity & Verification Operation (IVO) or Criminal Investigation (CI) on a regular basis. BMF sites do not have "Funny Boxes" set up in Receipt and Control, but they should still identify any Frivolous Filer Program (FRP) returns, as well as IMF sites and refer to your local FRP Coordinator. These items can be tax returns, Correspondence, or Undeliverable mail pieces. If there is any type of "protest" statement handwritten or attached that appears to be an imminent threat, IMF and BMF sites will give to your manager to report to TIGTA. Refer to IRM 3.10.72.16 for additional information.

    Exception:

    Some suspicious returns will not be placed in the "Funny Box" . They are batched and routed to Code and Edit for correspondence. Refer to IRM 3.10.72.16(10).

  3. The following subsections describe the various types of mail received with a brief description.

3.10.72.2.4.1  (01-03-2012)
"Regular" Mail

  1. This term refers to mail items that are being sent into the IRS from Taxpayers, vendors, government agencies, and various other entities. This mail is usually addressed generically to the IRS with the city and state. These mail items can contain checks and should be processed immediately so the work can be expedited into the Mail Extraction area.

  2. Regular mail is usually opened and counted by the SCAMPS machine. Otherwise, Slicing Machines will be used.

  3. Direct all letter mail received from the USPS to the Mail Sorting area for processing. Mail received from the U.S. Postal Service (USPS) may be in various container types (e.g., pouches, trays, tubs, etc.).

  4. All mail addressed to a specific IRS organization, individual, or Management Official should be sliced and extracted in the Restricted Area.

    Note:

    Some functions prefer to extract their own mail and this is permissible, as long as it is performed in the ventilated area and it is date stamped prior to leaving the area. In some instances, the envelope is not properly addressed for SCAMPS to sort for these "Exception" functions. In that case, your site should supply each extractor with a list of organizations, including their applicable Mail Stop and/or a name that could be on the "Attention" line or enclosed Form 3210 to identify this "Exception mail" as not to be extracted. Route to the Admin Mail Room (or designated area). The designated individual(s) from these organizations will come to the Receipt and Control ventilated area to extract and date stamp their own mail, prior to exiting the area. Any remits included in these envelopes will be routed to deposit. A Form 3244 should be prepared by the extractor, if the check or money order is not "perfect" and no source document will accompany the payment. Following is a list of some of the organizations that request to be on the "Exception" list, which is not all inclusive and will vary according to the campus: Accounting / Revenue Accounting and Control System (RACs), Criminal Investigation, Disclosure, TIGTA, Taxpayer Advocate, IRS Transactional Processing Branch (Payroll), Personnel, Labor Relations, Equal Employment Opportunity (EEO), National Treasury Employees Union (NTEU), etc.

  5. Most of the Confidential envelopes should be directed to organizations that prefer to extract their own mail. However, Extractors should use the following guidelines when you slice outside envelopes with enclosed "Confidential" envelope (8 1/2″ x 11″ pink or white with grey border, or the letter size version) :

    1. If the outer envelope is sliced and a "Confidential" (e.g., "Confidential Mail - Open by Addressee Only" , "Sensitive Mail" , etc.) envelope is enclosed, refer the package to your manager or designated management official to extract.

      Note:

      Bargaining Unit employees from Receipt and Control should not extract contents that are "Confidential" . If the outer envelope is addressed to a function that chooses to extract their own mail (e.g., Labor Relations, TIGTA, Personnel, etc.), route entire package directly to the Admin Mail Room (or designated area).

    2. If the "Confidential" envelope contains tax returns or general correspondence, the manager will give it back to an extractor to date stamp and sort contents.

    3. If the "Confidential" envelope contains sensitive information, the manager will place it back in the envelope, staple the sliced portion of the envelope securely to ensure contents cannot fall out, then route to appropriate Admin Mail Room or mail stop.

      Note:

      Any personal mail, whether "Confidential" or not, should have the name and Mail Stop number of the person/organization on the outside envelope or mail piece before leaving the area. If the Mail Stop is not indicated on the incoming envelope/correspondence/Form 3210, refer to your manager to find them on Outlook or Discovery Directory and edit their mail stop number on the outside envelope. Do not route any "Confidential" mail without a clearly visible Mail Stop on the outer envelope.

  6. If an employee receives flowers or gifts through the mail (e.g., roses for Valentine's Day), contact the employee and make arrangements for pick-up outside of the Restricted Area. (e.g., Administrative Mail Room, etc.)

3.10.72.2.4.2  (01-01-2012)
"CFN" Mail

  1. When the taxpayer uses one of our return envelopes with the Unique Zip Code and CFN, SCAMPS can quickly sort the mail to the correct pocket.

  2. If this mail is directed to Extraction within these pockets, it can make it easier for Second Sort/Clerical unit to route to the area using the CFN. See Exhibit 3.10.72-5 .

  3. If an organization creates a new letter or notice and currently has an assigned CFN, they should inform the IT programmer to use this designated CFN. If the organization/function does not have an assigned CFN and has a considerable volume of notices, forms, correspondence they can contact the local Receipt and Control analyst at the site (if it is only received at one site), or the author of this IRM when the correspondence affects more than one Submission Processing site. Only sites with a SCAMPS machine can benefit from a CFN. Philadelphia is currently the only Campus Support site with a SCAMPS machine.

3.10.72.2.4.3  (01-01-2013)
Private Delivery Service (PDS)

  1. Private Delivery Services are those other than the USPS. These are FedEx, United Parcel Service (UPS) and DHL. Private Delivery Service (PDS) mail is delivered to the campus and routed to Extraction on the day it is received at the Campus.

  2. Misdirected mail received from a PDS must be returned to the carrier as soon as possible. Review the "To" section for any misdirected mail. If not sliced, put in a designated area for the carrier to pick up on the next delivery to the campus. If the mail gets sliced, refer to IRM 3.10.72.5.9 for proper procedures.

  3. Determination of IRS received date from a qualifying PDS is detailed in IRM 3.10.72.6.2.4 when no drop-off date is indicated on the shipping bill/label.

  4. Most of the envelopes received from a PDS are what we refer to as "flats" . Flats are envelopes 8 1/2 x 11 inches or larger that cannot be sorted on the SCAMPS machine.

  5. "Fats" are envelopes more than 3/8 inch thick are too fat to go through the SCAMPS machine. They are bundled together and processed as a group since they cannot go into the slicing machine due their thickness.

    Note:

    Sort the padded envelopes with the "fuzzy padding" separately from the other fats and flats. Route them to Extraction following local procedure. The "bubble paper padded" envelopes can be sorted with other fats/flats. The Extractor who opens these envelopes should try to open in a manner that causes the least distribution of the "fuzz" . Open them by either pulling the tab, or removing staples/tape on one end. Do not slice these on 3 sides; open wide enough to remove all contents. Keep them in a separate bag with your tag when routing to Final Candling from your other envelopes. Final Candlers should do a manual search of the inside of the envelopes and drop them back in the same bag for destruction to ensure the "fuzz" does not get on other mail to be candled or on the Final Candling tables. Extractors may use face masks and/or paper gowns to prevent any irritation to self, clothing, or table.

  6. Packages are boxes that can be delivered by any carrier (e.g., the USPS, or by a PDS such as FedEx, UPS, or DHL).

  7. All boxes must be sliced open before they leave the SCAMPS/Shipping room.

  8. Enter the incoming package Tracking Number and the name of the person to whom the package is addressed on the Package Tracking Sheet.

  9. Packages containing tax related material should be routed to Extraction. If addressed to an Individual or Administrative Mail (not an item to be processed or related to a tax adjustment), route it to the Administrative Mail Room for pick-up by the Addressee. Follow procedures outlined in IRM 3.10.72.2.4.1.

    Exception:

    During peak filing season, TAC Offices may route unopened Private Delivery Service (PDS) packages to the campus in a box with a Form 3210, Document Transmittal, showing the Tracking Number of the mailpiece. The packages are delivered to the nearest IRS office when addressed to a IRS location with a P.O. Box (such as a Lockbox Bank), since the Private Delivery Services can only deliver to a Street Address. The envelopes are usually addressed to a Lockbox in Charlotte, San Francisco, or Hartford, but can be addressed to any IRS P.O. Box address. The Charlotte TAC office will route to Kansas City. Hartford and San Francisco TAC sites will route to Fresno. The enclosed Form 3210 will either have the Tracking Numbers listed on it, or a listing of the Tracking Numbers will be attached. Leave the Form 3210 in the package and route the box to the Teller Unit/ Field Office payment section to extract the envelopes, post the payments, and acknowledge the Form 3210.

  10. TAC offices and Campus Support sites will process most payments through the RS-PCC (Remittance Strategy for Paper Check Conversion) system and route the returns to the Campus for processing. If the remits are "splits" , "multiples" , checks that cannot be read by the scanner (indicated by a RS-PCC literal stamp that has been lined through), or require the expertise of Payment Perfection in the Campus, the Field Offices and Campus Support sites will route these to the Teller Function Mail Stop Number. The Field Office has the option of sending 2 separate overnight shipments, or one shipment with all receipts. If mailed separately from remits, the "RS-PCC" and "Non-Remit" returns, as well as "CORR" (correspondence to be routed) will have another designated "non-remit" Stop Number (Batching). If combined shipment, the envelope will ALWAYS be addressed to the Teller Function stop number. Upon receipt, Teller Function will extract their "Remits" and leave the rest for Second Sort to fine sort and route returns to Batching. The "RS-PCC" returns will be stamped "Received with Remit" (and no amount edited) or green rocker under Balance Due amount. If they are Part-Paid, an amount will be edited to the right of “Received with Remit” or amount edited to the side of the green rocker. IMF sites must sort the transshipped returns and identify any IMF unsigned return, edit "R" in the upper left corner, then route to Code and Edit. IMF sites will have to sort the Full Paid and Part Paid "RS-PCC" returns to batch under the applicable Program Number; BMF sites will only sort "RS-PCC" as "with remit" ."Non-Remits" can be identified by the Form 3210, Document Transmittal, attached and should already be stamped with a IRS Field Office or Campus Support received date stamped (and no indication of "With Remit" , green editing, or green rocker). Route the packages or envelopes with the Form 3210 to Second Sort or Batching so the "types" are easily identifiable to them. They can acknowledge the Form 3210 and route copy for mailing.

  11. We will also request that Area Offices and Campus Support sites indicate the type of return by marking either a "$" sign or "W/R" for remit/RS-PCC, or "N/P" for no payment to help Batching ensure the return is blocked correctly.

  12. If you ever receive a bill for "Pay by Recipient" from a PDS because an IRS employee signed for the bulk receipt of packages, contact your HQ IRM Analyst for resolution. IRS is not responsible for the bill.

3.10.72.2.4.3.1  (01-01-2011)
State Income Tax Levy Program (SITLP) Packages – (Austin, Fresno, and Kansas City)

  1. The package from the state will be addressed to the SITLP Coordinator and should be received in a box through overnight USPS or Private Delivery Service. Receipt and Control should date stamp the package and contact the SITLP Coordinator immediately upon receipt. The package will include disc files, a payment (check), and may also include an acknowledgement form to sign and return back to the state. The SITLP payment should not leave the secured area, nor routed to Deposit. Normal procedures for maintaining security of the payment should be followed. In most cases, the SITLP Coordinator will ensure that the check is held by Receipt and Control/Cashiers until IT has processed the files. Follow local procedures initiated by the Coordinator.

    Note:

    The payment must not be retained for more than 24 hours. If it takes more than 24 hours for the coordinator to pick up the check, report it to the Receipt and Control Manager.

  2. The SITLP Coordinator will be responsible for ensuring that all aspects of the program operate correctly at the campus level, and will be the liaison with campus functions, computing center functions and state counterparts. For additional information, refer to IRM 3.8.45.22, State Income Tax Levy Program (SITLP).

3.10.72.2.4.4  (01-01-2012)
Bulk Mail Pouch

  1. Route documents from bulk mail shipments (items received from another IRS Campus or Area Office) to a function within Receipt and Control for sorting or routing. The documents have been date stamped by the receiving office, if appropriate.

    1. Route any document/correspondence using the Mail Stop or function indicated in the mailing address on Form 3210. If no Mail Stop indicated, route to Second Sort or Correspondence unit to route using the local Maildex/Routing Guide.

    2. Route any returns that need to be processed to Batching or Second Sort.

      Note:

      Follow your local procedures for routing. If you’re trying to decide where to route, consider routing them to a pipeline function beyond Extraction to simply sort the form type or route correspondence. If it’s the same type of return (e.g., all Form 1040 series), then they can be routed directly to Batching or Second Sort. If they are a combination of BMF returns, then they should probably be routed to Second Sort to "fine" sort. Refer to Exhibit 3.10.72-12 for the contacts in the Batching unit, as well as the Mail Stop number to include on the Shipping label and Form 3210.

  2. During peak filing season, be sure to recognize if the package was mailed on or before the Due Date of the return. Campus Support and Area Offices should mail daily using Overnight service. In some cases, the Area Office will get Private Delivery Service packages intended for a Lockbox and they don’t have resources to open them. In this case, they will mail the unopened envelopes in a bulk shipment. Be sure to date stamp these returns with the correct received date. Allow the date they were received by backing up the day (consider weekend and holidays) when they were actually received in the Area Office.

  3. Area Offices/Campus Support will not date stamp timely filed Form 1040 series, Form 940, Form 941, and Form 943. If the package was mailed on or before the Due Date and received after the grace period, be sure to mark the container "Timely Filed" on the container. If there are other returns mixed in that do not have that due date, be sure to allow them the correct received date by rolling back your date stamp to the correct date.

  4. Bulk mail shipments should be assigned to a specific group/unit to avoid any possible errors with determining the correct received date by Extraction. Be especially careful with bulk submissions of Extension forms to ensure the received date is properly reflected (including no received date, if timely). Be sure to "make" them timely if they were dropped off at an Area Office timely. For IMF Extensions, Form 4868, this means they must be batched under the correct "timely" DLN.

  5. Shipping should acknowledge the receipt of the package by signing the Acknowledgement copy of Form 3210, Document Transmittal, returning the appropriate copy to the Sender, and keeping a copy in a retrievable file. If routing the "bulk" shipment to Batching, Extraction, or Second Sort, include one copy of the Form 3210 in the container to aid in matching received date on the documents to the subsequent shipping date.

3.10.72.2.4.5  (08-14-2012)
Social Security Administration (SSA) Transshipments - (CSPC and KCSPC Only)

  1. Some taxpayers inadvertently mail remits, tax returns, and correspondence to the Social Security Administration (SSA), instead of the Internal Revenue Service. SSA will forward all BMF mail to CSPC and IMF to KCSPC and separate the "remits" from "non-remits" on separate transmittals. The title of the Non-Remit transmittal is "Social Security Administration Transmittal of Material Forwarded to the Internal Revenue Service" , Form SSA-L1111; the Remit transmittal title is "Automated Remittance Control Record from Wilkes-Barre, PA" .

    1. Always date stamp the Social Security Administration's (SSA) transmittal form. The receiving function can date stamp the individual receipts.

    2. Route the "Remit transmittal package" to Deposit upon receipt.

    3. Do not sign or mail an Acknowledgement of the "non-remit" transmittal, Form SSA-L1111. Forward "non-remit" documents with transmittal to Second Sort/Batching to date stamp each document and sort/batch for proper disposition.

  2. Contact SSA Remittance Control Management Program Analyst regarding any problems or questions at ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.10.72.2.4.6  (02-25-2013)
"P.O. Box" Mail

  1. "P.O. Box" Mail is normally delivered to the IRS in designated trays from the specific USPS Office.

    Note:

    All mail must be delivered to the Receipt and Control area and sliced in a Restricted, ventilated area. No mail is delivered to another part of the campus by the USPS. All remit items are extracted from the envelopes before they leave the area.

  2. Open this mail using the Slicing machines. Ensure that the correct date is set on the machine, and that the count has been zeroed out before you begin.

  3. Rubber band together in bundles and place a tag on the bundle with the P.O. Box number, current date, and the volume. Place the bundle on the mail rack, log in the finished count for the daily report, then send it to the Extracting area.

  4. The Campus should have a procedure to put this mail in a designated area as soon as it is extracted. Do not mix it with other correspondence (i.e., CP notices, letters, etc.) to be routed to Second Sort. It does not need a fine sort and can be immediately identified for routing to the area. If it does not come sorted from the USPS, then it must be fine sorted.

  5. Fresno Only - Some mail may be directed to the RICS IVO function and Form 3210 will indicate "RICS IVO External Leads, P.O. Box 24012, Checks" . Route the submission of checks, debit cards, etc. to RICS IVO.

3.10.72.2.4.7  (01-01-2014)
Lockbox Mail

  1. The Lockbox Depository Bank(s) will forward daily all work processed, including unprocessables using the Lockbox Document Transmittal (LDT). The LDT should list the contents of the lockbox mail out package(s). The LDT is generally provided in Box # 1. Acknowledge receipt of the package by verifying the contents listed on Page 1, Package Acknowledgement.

  2. Packages - Verify receipt of the following:

    1. Lockbox Field Coordinator (LFC) Package, if listed, verify the package is received and contact the Coordinator for pick-up.

    2. Accounting Package, if listed, verify the Accounting package is received and follow local procedures for routing to them.

    3. Deposit Error Rate (DER) Review Package, if listed, verify that the DER package is received and route to Improvement Team.

    4. Form 4868 Review Package, if listed, verify the package is received and route to Improvement Team.

    5. "Incompletes" Envelope, if listed, verify the envelope is received and route to Error Resolution following local procedures for your SPC.

    Note:

    Lockbox will separate any IMF returns they receive where they notice a Form 14039 attached or the literal "IDT" written in the top margin. Do not shelve these returns. These will be identified on the Transmittal.

  3. With Remit Unprocessables - Verify receipt of the following and count in the secure/restricted area.

    1. Count the number of individual checks (not envelopes) enclosed in the package (e.g., if 2 envelopes and 3 checks the count will be 3).

    2. Count the number of envelopes of coins (e.g., 1 envelope has 3 cents and 1 envelope has 5 cents, the count is 2 coin remittances).

    3. Count the number of envelopes that include postage stamps (in lieu of remit) (e.g., 1 envelope has 1 stamp and 1 envelope has 3 stamps, the count is 2 stamp remittances).

    4. Verify each count and initial in "Received" column, if correct. If the count is incorrect, have another person count the items (at least 1 person counting should be a manager or work leader if possible). If both persons come up with the same count, then draw a single line through the count and edit the corrected amount, and initial in the "Received" column. Call the SPC Lockbox Field Coordinator (LFC) immediately (if LFC is not available, leave a voice message).

    5. Initial the Acknowledgement page in the appropriate fields, whether all is correct, or you had to notify the LFC of any discrepancy.

    6. Sign and date at the bottom of the page.

    7. Fax a copy of the signed Acknowledgement (Page 1) back to the bank daily, no later than (NTL) 3:00 p.m. local time. Refer to IRM 11.3.1.11, Facsimile Transmission of Tax Information, for additional information.

    Note:

    If multiple areas receive and verify the work (e.g., Extraction, Batching, and Cashiers), establish a system to ensure all Acknowledgement pages are faxed to the bank daily.

  4. Retain all pages (copy of Page 1 and all "detail pages" ) of the LDT for your files in chronological order. A managerial review must be performed monthly to ensure all Transmittals were acknowledged to the Lockbox. Keep a log sheet of the managerial reviews along with the transmittal retention copies and indicate Name of Reviewer, Date, and Comments. Comments should include your finding of the managerial review. For example, 22 transmittals reviewed; 2 were not signed; 1 missing date and time of faxed transmittal.) See "Sample" copy in IRM 3.10.73, Exhibit 3.10.73-1, Lockbox Document Transmittal Review Log. Retention period for the Lockbox Document Transmittal forms, including Managerial Review Logs is 1 year.

  5. When conducting a Managerial review of the transmittals you should review the following:

    • Transmittals were faxed (employee initials, date and time).

    • Transmittals were signed.

    • Appropriate changes made to any discovered discrepancies on the transmittal.

    • Lockbox Field Coordinator is notified of the discrepancy.

  6. Use OFP 31-140-37200 for acknowledging the Transmittal.

  7. IMF sites must pull out any unsigned return, edit "R" in the upper left corner, then route to Code and Edit. Use OFP 31-140-37210 for this activity. When these returns come back signed with a "R" edited on them, they must be batched as a remit document.

  8. The With-Remit Unprocessables will be sent to Pre- Batch (or a Deposit area) for processing.

    Note:

    In 2012, Lockbox began depositing checks made payable to IRS with incomplete TINs. Those related envelopes are enclosed in the daily receipts from Lockbox and the envelopes are forwarded to ERS to aid in proper posting ("Incompletes" ).

  9. Contact your Lockbox Coordinator if you have questions, or refer to the Lockbox Processing Guidelines (LPG) or IRM 3.0.230, Lockbox Processing Procedures.

3.10.72.2.4.8  (03-16-2012)
Registered and Certified Mail

  1. Process Registered and Certified Mail by agreement with the local Post Office. Follow the procedures below whether a USPS (United States Postal Service) employee is located at IRS (Receipt and Control area) or the local USPS facility scans the envelopes and removes the cards:

    1. The USPS or USPS employee should identify certified and registered mail by red stickers or green post cards affixed to each envelope.

    2. All certified and registered mail will be scanned by the USPS (or USPS employee) before the green cards are stamped with the IRS received date.

    3. The designated IRS mail clerk should stamp the IRS received date (or run through the date stamp machine) on the green cards to acknowledgement receipt.

    4. Once the USPS (or USPS employee) has finished scanning the certified mail, it is released to Extraction for processing. Date stamp the cards (or run them through the date stamp machine) and give them back to the USPS as soon as possible, generally within 24 hours.

    5. Direct any certified mail inquiries to the USPS (or USPS employee). The USPS has the responsibility of researching computerized certified mail records maintained by the them. The Sender can usually track the mail piece on-line.

    6. If the Certified Mail receipts are not promptly received by the USPS, or they don't return ones sent back because the green card was still attached, report the problem to your local Management. They should contact the local USPS to resolve the problem.

    7. Ensure the Certified Mail cards have been detached by the Post Office (or USPS employee) before you begin extracting. If not, give back to the USPS to pick up these cages (or mail pieces) before you extract the mail. If a certified mail piece accidentally gets to Extraction, send the entire piece back to the USPS with the green card still attached.

    8. If you extract a piece of Certified mail and the envelope is either empty or contains blank sheets of paper, destroy as classified waste.

    9. In each mail drop, there are usually several trays of certified Undeliverable mail items (green and white labels) which are being returned back to the IRS. These are usually sorted into trays by the USPS, but some certified mail items can also be mixed in the trays of Undeliverable "non-certified mail" items. Follow the Undeliverable instructions in IRM 3.13.62-55, CP Notice Distribution and Mailing Guide for the disposition of these notices.

      Note:

      Some of the Certified Undeliverable notices issued by Collection can be destroyed and do not have to be extracted. Simply identify the notice number and destroy as classified waste.

  2. "Click2Mail" is a service provided by the USPS where the customer prepares their own electronic certified mail slip using www.usps.gov. The bar code is scanned by the USPS to provide an electronic notification that the package has been received by the IRS. There is no green postcard to detach from these envelopes. Ensure that the USPS has scanned them, if you have a question.

3.10.72.2.4.9  (01-01-2014)
Sorting Undeliverable (UD) Mail

  1. These are mail items that have been mailed to the Taxpayer and are being returned to the IRS because they could not be delivered for some reason.

  2. The instructions for disposition of this mail are found in IRM 3.13.62-55, CP Notice Distribution and Mailing Guide.

  3. If you are interested in volumes captured on the Work Plan and Control (WP&C) report, the Submission Processing sites use Organization 31000, but the Function Program (OFP) code 140-00800 is consistent for Submission Processing and Campus Support sites. Refer to the Organization Function Program (OFP) Code website for the Campus Support specific Organization codes, if you need to research any management reports.

3.10.72.3  (01-01-2013)
Mail Extraction and Processing General

  1. Extraction of mail will be performed in a controlled and Restricted Area. All mail received in the Campus will be extracted only in the area of Receipt and Control that has a contained ventilation system.

  2. Some functions want to open their own mail. In that case, representative(s) from that function/area will be given access to the Receipt and Control area to open such mail within the secure area. All remittances (including Cash) found in these envelopes that are payable to IRS will be taken to the Cash Clerk/Deposit Function. Follow procedures in IRM 3.10.72.5.5 for handling cash and items of value. All correspondence and tax forms attached should be stamped with the official IRS received date before it leaves the restricted area.

  3. When Area Office and TAC site mail is received with a Form 3210, Document Transmittal and includes Form 795 or /Form 795A, it will be routed to the Teller Unit. Then, they will forward returns to Batching, once they process the remit. The Campus Support and Area Office/ TAC sites may include their Remits, Full Paid and Part Paid RS-PCC receipts, as well as non-Remit returns and Correspondence in the same package. These should have a received date stamp and can be routed directly to Batching. All should have a Form 3210 with the documents indicating the various "types" attached. Keep the Form 3210 with the "RS-PCC" and "Non-Remit" documents so that Batching will recognize whether they should batch as "with remit" . Do not remove them when extracting contents of the package. If no remit, the package, including the Form 3210 will be routed to Batching.

    Note:

    All envelopes, even ones marked "Sensitive Mail" , "Confidential Mail - Open by Addressee Only" , etc. are to be sliced and extracted in the Receipt and Control mail center in each Campus, since they can possibly contain remittance. If your site has local agreements with certain functions to deliver their unopened mail to a specific area within the ventilated area, then follow the "Exception List" procedures. See IRM 3.10.72.3.1 for additional details about an "Exception List" . The Extraction clerks in Receipt and Control are not to extract "Confidential" envelopes. If the outer envelope is not addressed to one of the Exception functions, give it to your manager to extract and determine disposition. See IRM 3.10.72.2.4.1.

    Exception:

    All boxes mailed to IRS must be sliced open in the SCAMPS area, checked for any tax returns to be processed and/or remits, then routed to the Admin Mail Room. The addressee can pick up the package in the Admin Mail Room where they can open the box and verify all parts/items are received (e.g., computer equipment for IT, parts for machinery, etc.).

  4. All areas of Extraction and Batching shall maintain received date integrity since all forms and correspondence that are routed to another area or transshipped to another site should be date stamped. All returns that are to be processed should be date stamped as directed in the charts in the Exhibit 3.10.72-6 through Exhibit 3.10.72-8.

    Note:

    If a return is referred to a "Funny Box" and taken out of the area, the function will edit the Julian Date in the upper left corner (in lieu of a received date, if the tax return is timely filed and does not require a received date stamp). This will aid Batching if the return is sent back for processing when the received date/Julian Date is input.

  5. Mail received from Service Center Automated Mail Processing System (SCAMPS) shall remain in the sorts as received, or by the SCAMPS date sprayed on the envelope.

  6. The SCAMPS machine sorts the mail by the Unique Campus Zip Code and Code Format Number (CFN). The CFN is the 4 digit code following the zip code. These codes are defined in Exhibit 3.10.72-5. It is also suggested that the campuses take advantage of the SCAMPS machine sorts and keep the mail in those sorts within Extraction. The SCAMPS operator can make several "passes" using the machine to fine sort, reducing the volume of "mixed" mail in Extraction. Also, use the CFN in the City, State, Zip line in either the Mailing Address or Return Address on the correspondence to aid in correctly routing mail generated by IRS.

  7. Mail shall be extracted in the following order, based on management discretion:

    • ACS

    • "With Remit" code format numbers (CFNs) sorted by SCAMPS (includes 0020 in OSPC) or Remit sorts identified by the check reader

    • Flats and Fats

    • Certified/Registered Mail

    • Balance Due notices (where the check reader does not identify a remit enclosed)

    • Estimated Tax (ES) Payments

    • All others in received date order

    Note:

    Take advantage of the check reader equipment on the SCAMPS machines and process the remits first.

  8. Although certain sorts are mandatory per this IRM, it is the right of any center to add additional sorts either by enhancing a required sort, or by introducing a new sort. However, management shall maintain accurate records for each added sort in order to locally support any increased funding/staffing request.

    Caution:

    Any "local sort" requirements should not be used as a means of circumventing, diverting, or preventing a quality review problem from another area.

  9. Refer to IRM 3.10.72.5.5 if a remittance is attached.

3.10.72.3.1  (01-23-2013)
Administrative ("ADMIN" ) Mail Rooms

  1. The "Admin" Mail Rooms are "mini" Post Offices for the entire campus for some Incoming and Outgoing Mail. Admin mail can be segregated from the mail that needs to go to Extraction by looking for various Mail Stops, Functions, and Names on the envelope/shipping label. SCAMPS can route it directly to the Admin Mail Room for the functional area to pickup. Then, the person from the function/area can extract their mail in the ventilated area before transporting to their own area. Never allow anyone to take mail out of the ventilated area that has not been extracted from the envelope to avoid risk of contamination. Do not allow anyone to take remits out of the secure area, even if they are taking them to a Deposit area.

  2. Some common examples of Admin Incoming Mail include, but are not limited to the following:

    1. IRS to IRS Mail – Addressed to a specific person or functional area, route to the Admin Mail Room if the function is on the "Exception" list, or if the package is not tax related information to be processed. Admin Mail Room personnel should phone the individual to arrange pick up.

      Note:

      If the Return Address on the envelope is from another IRS office and is not addressed to one of the "Exception" Mail Stops, it will be extracted to ensure it does not include Tax Returns or remits. If contents are not tax related or should not be sorted for processing, route to Admin Mail Room for disposition. For example, if an Exam function routes cases to CCP (Centralized Case Processing) in a campus, do not extract all of the case files from the package. Date stamp the enclosed Form 3210 and follow your local procedure by routing directly to Exam, or call the Exam contact for pick-up.

    2. Office Supplies, Computer Software/Hardware - These boxes will be sliced in the SCAMPS area and delivered to the Admin Mail room for the recipient to extract and verify the contents in the ventilated area. Some examples are computer equipment for IT, supplies delivered by Office Max (or another vendor), etc.

    3. "Exception List" - All sites have agreements with some functions that choose to extract and date stamp their own mail in the Admin Mailroom, or designated area within the ventilated area. Follow your local procedures for any approved function on the "Exception List" and route their mail to the Admin Mail Room.

  3. If the package addressed to a specific function or person contains a Form 3210 , the individual or designee for the function should sign their own Form 3210 and keep the copies.

  4. There is also an Outgoing Mail function necessary to service employees in the Campus. They accept:

    1. Mail to be metered on the Paragon machine

    2. Outgoing Certified Mail (prepared by the function/area)

    3. Small packages, flat envelopes, and boxes that require UPS Ground, Next Day Air, or 2nd Day Air delivery service.

    4. Acknowledgement letters to be mailed back to the filer in their own self-addressed, stamped envelope. IRS does not have to pay postage to acknowledge receipt of mail when requested and no stamped, self-addressed envelope is provided by the filer. Taxpayers can use Return Receipt mail service to ensure their package is delivered to a site.

    5. Original Identification (ID) not needed for processing (i.e., Driver's license, picture ID, etc.)

      Note:

      The Admin Mailroom is not the Machine Services area that is responsible for bulk mailing of letters/notices. These instructions are found in IRM 3.13.62.

  5. All mail accepted as Outgoing should contain the complete Name, Street Address, City, State Code, and Zip in the format acceptable for the USPS or UPS (Street Address). If it is going to another IRS office, be sure it includes a Stop #. If mail is submitted with a P.O. Box and the request is for Overnight or 2 Day Air, request a street address. United Parcel Service (UPS) is the contract carrier for IRS Private Delivery Service (PDS) packages. PDSs will not accept mail addressed to a P.O. box. Use all available resources such as Outlook, Discovery Directory, SERP (Who/Where tab), IRM 3.10.72.2.3, and the Routing Guide Exhibits in the back of the IRM to obtain a street address and mail stop number for all outgoing mail to other IRS sites.

3.10.72.4  (01-01-2013)
Related Internal Revenue Manuals (IRMs)

  1. There are various areas within Receipt and Control that perform multiple duties. It is suggested that you become familiar with the duties and related IRMs that contain procedures related to your job. This does not mean that you are held responsible for knowing specific content in each IRM, but only that you are aware of their intent and know how to find information to perform your duties, when necessary.

  2. Batching and Numbering procedures are found in IRM 3.10.73. It may be helpful for you to also have a copy, or have access to a reference copy of this IRM. This provides information on Numbering documents with a specific DLN and the reason forms are sorted. Generally, when you have several sorts of the same form, the blocking series will be different, or a site wants to track them by adding a 5th digit to the Program Code. However, 5th digits are not listed in the IRM 3.10.73.

  3. Instructions for routing Undeliverable Mail, as well as Form 3210 guidelines are found in IRM 3.13.62-55.

  4. Refer to IRM 3.10.72.1.2 for a listing of other IRMs that may be helpful.

  5. Part 3 (the first number in the IRM string of numbers) means Submission Processing. If you want to locate another IRM for a function within Submission Processing, you can go to Internet Explorer, "Forms, Pubs and Docs" link (on the left side of the page), "IRM in PDF Format" link, then "Part 3" . This lists the IRM number and title for all Part 3 IRMs for your reference guide to find information about Entity, Deposit, Timeliness (Program Completion Dates), etc.

  6. Refer to IRM 3.0.230, Lockbox Processing Procedures. It contains the procedures for acknowledging the transmittal.

  7. Refer to the chart in IRM 25.6.1.6.5, Chart of Expedited Statute Processing as a reference guide for questions about the Statute ending dates for various returns.

3.10.72.5  (01-01-2014)
Extraction of Envelope Contents

  1. Envelopes shall be opened and contents removed/extracted. This includes envelopes attached to packages or wrapping paper. If contents are accidentally torn/sliced, repairs shall be made immediately in a manner that will allow proper processing. Ensure document lies flat (e.g., "smooth out" or "back fold" ) in sort bin.

  2. Emptied envelopes shall be candled to ensure that all contents were removed before you attach it to the document, or put in your Candling bag.

  3. Refer to Final Candling instructions in IRM 3.10.72.5.6 for details on how envelopes should be sliced or opened to ensure all contents are extracted.

  4. Mail shall always be sorted into at least two categories for each Domestic and Foreign form type:

    1. Forms, Returns and documents with remittance.

    2. Forms, Returns and documents without remittance.

  5. Any form, return or document not falling into one of these categories will be routed according to the Routing Guide or local Maildex.

  6. If return is disassembled when extracting contents, assemble correctly and staple in top left corner of return (e.g., return is paper clipped or "loose" pages). For Form 1040 series returns, ensure the Form W-2 is stapled to left middle of return. Refer to IRM 3.10.72.5.7 for procedures for attaching envelopes. Be aware of remittances being placed in unsuspected places.

  7. If a Fingerprint Card is received, ensure it is securely attached to the package. Do not staple the Fingerprint Card.

  8. When a IRS letter/CP notice is received with a return, place the letter/notice on top and route accordingly. Note the Exceptions shown below:

    If one of the following is received: And a: Then:
    • CP 11

    • CP 12

    • CP 2057

    • Form 8009-A

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

    Form 1040X is attached Date stamp both and move the correspondence to the back. Route to 1040X Unit. Route Letter 12C with Form 1040X to Rejects.
    CP 211 Form 990 series return is attached Move the notice to the back and route the return for processing.
    CP 01A / CP 01F Form 1040 is attached Move notice to the back and route return for processing.

    Note:

    If correspondence is written on the CP that requires a response, detach and route accordingly.

  9. When a IRS letter/CP notice stub is received with a form, route according to the form. This usually occurs when a taxpayer responds with a Collection form (Form 433 series, Form 9465, etc.). Route the package to CSCO or ACSS

  10. When a return is received with a Gift/Credit/Debit card (that is in lieu of a check for a balance due), the card is to be taken immediately to the unit manager. The manager will record the last four digits of the Credit/Debit card number, expiration date and the taxpayer's name and last four digits of the SSN on a Form 4287, just as done when cash or item of value is received with a return. Identifying information from a Gift Card will be recorded, in lieu of value when the card does not show a value. The card(s) will be hand-carried to the Deposit Function where it will be returned to the filer. Be sure to keep the envelope (or Return Address information) with the card. See IRM 3.8.45.4.9.

  11. Returns with credit card numbers written on them should be forwarded to the batching function unaltered.

  12. When an original form of identification (ID), such as a driver's license, Social Security card, any picture ID, etc. is received that is not an item of value or something that could be construed as a form of payment, attach it securely to the back of the tax return/application to ensure it is not lost and can be returned to the taxpayer. If it could possibly be needed by another functions or is related to the correspondence, then leave it attached. Ensure it is stapled securely to the back, or use a binder clip to attach. If unsure, refer to your manager.

3.10.72.5.1  (03-06-2013)
Routing Guide/Maildex

  1. The official Routing Guides for this IRM are found in:

    • Exhibit 3.10.72-1, Routing Guide/Local Maildex

    • Exhibit 3.10.72-2, Correspondex "C" Letters - Routing Guide

    • Exhibit 3.10.72-3, Computer Paragraph (CP) Notices - Routing Guide, and

    • Exhibit 3.10.72-4, Miscellaneous Documents/Forms/Correspondence - Routing Guide

  2. Use the Routing Guides as an aid to help you properly route Documents and Forms, in addition to your local Job Aids and Maildex. If the Address is complete on the Exhibits, that means it is always transshipped to the site when received in a site other than the one listed. If the space is blank in this column, you may enter your local Mail Stop. In addition, all Campuses should develop their own local Maildex with local Stop Numbers and IDRS ranges for various functions to expedite routing to the proper area.

    Note:

    If the "Destination" in the Routing Guide Exhibits in the back of this IRM or text indicates "Accounts Management" ("AM" ), that means it should be routed to your local ICT/CIS. Do not physically transship that work to another site. Let the ICT function scan it and electronically route it to the correct site. There are a few exceptions. If the stop # is indicated, that means it must be physically mailed/routed to that Stop Number in Accounts Management. (e.g., All Form SS-4 applications must be mailed to Stop 533G in Cincinnati.)

  3. Each site should ensure that their Service Center Maildex is correct and updated on SERP immediately when a Stop Number changes, a function is added or deleted, etc. A designated individual should be notified by Management of any changes or corrections. When the "master copy" of the local Maildex is updated, new paper copies (including the revision date) should be distributed to all personnel in Extraction and Second Sort, including all areas without SERP access.

  4. If your Admin Mailroom or shipping area has a computer, they should access SERP to secure the correct Mail Stop number, if missing. Each package should be properly addressed, including Mail Stop number to aid the Receiving site in properly routing it. To find each site's Maildex:

    1. Go to Internet Explorer,

    2. Click on SERP (upper right corner under "Employee Tools/Services" ),

    3. Click on "Local Sites/Other" tab (follow tabs across top of page),

    4. Click on "Mail Routing Guides" ,

    5. Click on the Site's Maildex where you are routing the package.

  5. A manager, or someone with access to IDRS, should provide you with a list of IDRS numbers and stop numbers associated with that IDRS number to help you properly route incoming, as well as Undeliverable mail. This is especially helpful when routing "C" letters. Any IDRS user should make sure that their Mail Stop # is correct on CC MESSG. If an individual transfers to another area, it is the responsibility of the individual and/or Manager to contact User Support (IDRS Security Accounts Administration staff) to make the correction. If you have access to a computer and want to look up an IDRS number shown on a notice/letter to aid in routing or performing your job, you can access IUUD (IDRS Unit & USR Database) using the following link:

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

  6. Each site should have a designated individual who updates the local Routing Guide, Maildex, and SERP (Local /Sites/Other-Mail Routing Guide) and has a standard procedure for passing this information to all functions throughout the campus.

  7. Austin and Fresno Only - If the taxpayer responds to the ASFR inquiry by mailing a "loose" prior year tax return (in some cases, it may appear to be "Statute Imminent" ) and does not include the pinkForm 3531 or Letter 2566, route the return to ASFR. Do not send to of Statute or Batching if the envelope is addressed to the specific P.O. Box or ASFR Mail Stop number shown below:

    Austin ASFR Fresno ASFR
    P.O. Box 149338
    Austin, TX 78714–9338
    P.O. Box 24015
    Fresno, CA 93779–4015
    Stop 5501 Stop 81304

3.10.72.5.2  (01-01-2014)
International and U.S. Possession Returns and Documents

  1. International returns are processed in two sites. Austin processes IMF forms and Ogden processes most BMF, unless form filing (e.g., Excise Tax, Fiduciary, or Estate and Gift) is unique to CSPC.

  2. An International or U.S. Possession return is a return with a Foreign or U.S. Possession address. The names and State Codes of the U.S. Possessions are as follows:

    State Code U.S. Possession
    AS American Samoa
    FM Federated States of Micronesia
    GU Guam
    MH Marshall Islands
    MP Commonwealth of the Northern Mariana Islands
    PR Puerto Rico
    PW Palau
    VI Virgin Islands

  3. Some characteristics of a foreign return are as follows:

    • A return with income from a foreign source (e.g., Form 2555, Form 8840, Form 8843 attached.

    • A return having Form W-2VI attached (Virgin Island Possession Sourced Income Only) should be transshipped to:
      Virgin Islands Bureau of Internal Revenue Service
      9601 Estate Thomas
      Charlotte Amalie, St Thomas VI 00802

    • A return with a Domestic address and Foreign partners (Form 8804) for foreign transferrer (Form 8288)

    • A Trust created in a foreign country and owned by a U.S. person

      Note:

      An APO/FPO/DPO address is not a foreign address. Do not transship to an "International" site, unless there are other forms/schedules attached that make it "foreign" .

3.10.72.5.3  (03-29-2013)
International Sorting Instructions

  1. Remittance received with international and possession returns will be deposited where received. In most cases, International and U.S. Possession returns will be sorted and processed separately from all other returns and documents. If Foreign remit is received with any return, form, or correspondence, always date stamp the source document. If transshipped from a Lockbox and source document is not date stamped, stamp it with your campus date stamp using the Lockbox received date; edit "LB" beside the campus name.

    Exception:

    See IRM 3.10.72.12 for routing of a listing of foreign IMF taxpayers requesting an Extension to AUSPC. See IRM 3.10.72.13.35 for special procedures for Form 7004 with an International or U.S. Possession address. It can be processed by OSPC or CSPC, unless it's for a Form 1120-F (code 15). Then, it must be processed by OSPC.

  2. Use the following table to determine the correct site for processing the following International or U.S. Possession Forms and Extensions:

    Form Process at the following site:
    All IMF International and U.S. Possession returns AUSPC
    All BMF International and U.S. Possession returns OSPC, Mail Stop 4091

    Exception:

    If the form filing is unique to CSPC, as shown below, it is processed in CSPC.

    International (and domestic) Estate tax returns (Form 706, Form 709, and Form 4768 CSPC
    International Exempt Organization (EO) returns:
    Form 990 series
    Form 1041A
    Form 1120-C
    Form 4720, or
    Form 5227
    OSPC
    Form 2350(by itself or attached to Form 1040)

    Note:

    Keep package together.

    AUSPC

    Note:

    For a list of U.S. Possessions and their State Codes, see IRM 3.10.72.5.2.

3.10.72.5.4  (01-04-2013)
Date Stamping Acknowledgements

  1. Taxpayers and tax preparer's sometimes request the IRS to acknowledge receipt of data. Extractors should sort the Acknowledgement request (i.e., letter/copy of return, etc.) and stamped, self-addressed envelope in your "CORR" (correspondence) sort for Second Sort/Correspondence to stuff the envelope and put in the mail.

    1. Acknowledge the presence or IRS receipt (not validity) of any group of returns or documents on a listing shown on an attached letter. Also, acknowledge a "copy" of a return when attached, if the taxpayer specifically requests acknowledgement of receipt and provides a stamped, self-addressed envelope.

    2. Stamp the acknowledgement letter "Received by Campus, (date), (city, state)" . If acknowledgement is discovered after Extraction and there is no date stamp or envelope with postmark date, simply leave the date blank. Do not stamp duplicate copies of acknowledgement letters, only the first one.

    3. If a stamped, self-addressed envelope is not enclosed, ignore the request. Move the request to the back of the return or correspondence.

    4. Continue processing the original Form(s) or correspondence.

    5. Attach the acknowledgement "Copy" or letter to the stamped, self-addressed envelope and put it with your Correspondence sort. Second Sort (or another function) will place the acknowledgement copy inside the envelope, seal it, and put it in the USPS basket.

    Note:

    Form 8038 series returns are sometimes filed in large quantities in one envelope and an acknowledgement is requested. Do not acknowledge. A CP 152 is generated to the filer when the return posts. If a stamped, self-addressed envelope is attached, leave it. If more than $3.00 postage is on the envelope, "X" the stamps; you do not have to write it up as Discovered Remit.

3.10.72.5.5  (01-01-2014)
Extraction of Envelope Contents for Returns and Documents With Remittance

  1. Types of possible remittances the IRS campus may receive for processing can include any of the following.

    1. Personal Check

    2. Money Order

    3. Cashier’s Check

    4. Cash or Gold Coins (U.S. Currency Only)

      Note:

      Call out "Cash" (or follow local procedure).

    5. Business Check

    6. Certified Check

    7. Voucher Check

    8. Treasury Check

    9. Draft/Postcard Type Check

    10. Travelers Cheques

    Note:

    Route all Refund Anticipation Loan/Checks (commonly known as "RAL" checks - ones made payable to an individual from a Financial Institution) to your lead. The lead will walk them to Deposit for disposition, since there are a variety of issues. Do not overstamp the checks.

  2. Immediately stamp all checks (non-government) with your "Treasury" stamp that are intended for payment of taxes, unless the Payee is shown as one of the following:

    • United States Treasury

    • U.S. Treasury

    • United States Treasury

      Note:

      The abbreviation "Treas." is acceptable when used in conjunction with "United States" or "U.S." ,

    • Internal Revenue Service (not the abbreviation or acronym "IRS" )

    • Department of the Treasury

    • Department of Treasury

      Note:

      The abbreviation "Dept." is acceptable when used in conjunction with "Treasury."

  3. Immediately stamp all returned government Refund checks. These will be made payable to an Individual or a Business. Use the stamp with the literal, "Unless for Credit to the United States Treasury this Instrument is Non-Negotiable" . Do not over stamp the government check if:

    • the government check is made payable to the "United States Treasury" , or

    • the word "VOID" is written on either the front or back of the check

    If: Then Extraction will:
    Treasury IRS refund check is made out to an Individual and is returned as Undeliverable and no indication of ID theft or fraud. Route to PPU following normal procedure to route to Refund Inquiry.
     

    Note:

    AMTAP has a new name, IVO (Integrity & Verification Operation), therefore all references to AMTAP have been revised in the IRM. "External Leads" refers to a specific IVO program worked in Fresno.

    Treasury IRS refund checks are returned as Undeliverable and you self-identify that there is the Same Address (different names) on multiple checks indicating possible fraud. Route to Fresno RICS IVO External Leads.
    Personal check is written because a Refund Check was cashed and the taxpayer thinks they received the check due to "ID Theft" , or the taxpayer is unsure why they got the check, but does not mention ID theft. Route to Fresno RICS IVO External Leads.

    Note:

    Follow normal overstamping procedures as outlined in (2) above.

    A check is received from one Financial Institution and made payable to another financial institution (e.g., Citibank to Green Dot). Route to Fresno RICS IVO External Leads.

    Note:

    In the Name Control section of the spreadsheet and Form 3210, enter complete names of Payor and Payee. There is no need to overstamp these checks.

    Treasury check is returned and ID theft is NOT indicated, but appears to be Fraud related (e.g., Multiple checks with different names have been mailed to the same address. Explanation is something like, "I do not know these people, but these checks were mailed to my house." ). Route to Fresno RICS IVO External Leads.
    Treasury check is returned and note is attached indicating ID theft (e.g., "I got this refund check made payable to me, but I have not even filed my tax return this year. I don’t know why I got this check." ). Route to Fresno RICS IVO External Leads.
    Check is attached to Letter 4115C, or Letter 4464C, or Letter 4883C. Route to Fresno RICS IVO External Leads.

    If a Refund Anticipation Loan (RAL)/Refund Anticipation Check (RAC) - refund check issued by a bank, is: Then Extraction will:
    Endorsed by the taxpayer Overstamp "U.S. Treasury" and route to PPU.
    "VOID" is written on the front or back of the check, or it is not endorsed on the back by the taxpayer Route to Fresno RICS IVO External Leads.

    Note:

    Refund Inquiry will not accept any of these checks issued by a bank. The explanation from the Preparer or the taxpayer for returning the check does not have to be "ID Theft" related for you to route to Fresno External Leads. Also, there is no need to overstamp since they are "Void" .

    Attached to a Form 1040X Route Form 1040X to "1040X unit" and follow above procedures for handling the check. The check will be forwarded to either PPU (if a negotiable 3rd party, when endorsed) or to Fresno External Leads (if "VOID" , or not endorsed).
    Attached to a CP 75 Route CP 75 to Exam and follow above procedures for handling the check.

    1. Set up a basket in Extraction area for the Extractor to place checks (including attached correspondence) that are to be routed to Fresno IVO. This basket is in addition to the IMF "Funny Box" returns routed to your local IVO from Extraction. Do not mix the returns and checks in the same basket.

      Note:

      All Treasury checks should be stamped with your "Non-Negotiable" stamp before they are placed in the basket (unless "VOID)" . Do not overstamp the RAL/RAC checks you mail to Fresno.

    2. A designated person (Manager, Lead, designee) will create the Excel spreadsheet with the following elements.

    Check Number Name Control TIN Amount of Check Treasury Check (check if "Yes" ) Personal Check (check if "Yes" ) RAL or RAC Check (check if "Yes" )
    12345678911XYZ12 WASH ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1284.67 X    
    5568 SMIT ≡ ≡ ≡ ≡ ≡ ≡ ≡ 5200.17   X  
    5471866 Citibank to Green Dot n/a 7463.28   X  
    1479783 "University Bank" to a taxpayer Last 4 digits shown in upper right corner 598.00     X

    1. E-mail the spreadsheet to the following addresses daily and mail receipts to the following, if any receipts are in the basket.

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

    2. Prepare a Form 3210. You may attach a copy of the spreadsheet to the Form 3210, in lieu of writing all of the elements on the Form 3210. Number the Spreadsheet with some type of unique system and indicate this on the Form 3210, so that you are able to reference the spreadsheet you attached. For instance on January 15, 2014, put this date on the spreadsheet and number it #1. In the body of the Form 3210, write, "Spreadsheet #1 for January 15, 2014 attached" .

    3. Enclose the Spreadsheet and the checks (including correspondence, if any) inside a "To be opened by addressee only" and write "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " . Route the envelope to the Shipping area with a Form 9814 and check "UPS Ground" . These do not have to be mailed Overnight and Shipping can include the envelope with other receipts that are transshipped to those sites.

    4. Maintain a separate file of these Forms 3210 and attach the Acknowledgement copy to your copy. Follow-up after 5 days, if no Acknowledgement copy is received. You may provide a fax number to the IVO function to fax the Acknowledgement copy back to you, in lieu of mailing.

    5. If a mixture of items are mailed to you by Homeland Security, the USPS, or some other arm of law enforcement, sort the items and mail to IVO site in Fresno, including any debit cards.

      Note:

      If the USPS Inspector sends a letter stating that a CI agent took care of the Treasury checks and they are returning the mail pieces, route them to Fresno IVO at the address shown above. Keep the USPS letter with the submission.

  4. Place your stamp underneath the "Pay to the Order of" designation.

    Note:

    Both stamps (U.S. Treasury and "Non-Negotiable" ) should be available at each Extractor's desk. Do not obscure any printing on the face of the check. When the phrase "Non-Negotiable stamp" is used in this IRM, it means the stamp that contains the language, "Unless for Credit to the United States Treasury this Instrument is Non-Negotiable" . In Payment Perfection area, they have another stamp with simply the phrase "Non-Negotiable" , which means, if stamped, the document is no longer a negotiable instrument (i.e., void). They are two different stamps with two different meanings. If you receive a check from a taxpayer that includes the phrase "Non-Negotiable" on the check along with "United States Treasury" as the payee, it is a valid check for IRS to deposit. Continue processing.

  5. All types of remittance are forwarded to the Pre-Batch Function, along with the tax return or source document. Keep remittance with source document; do not staple together. Leave the stubs attached to the check, unless the remit is "perfect" . Keep envelopes attached to "imperfects" .

  6. Sort any Return with a Form 14039 or "IDT" or "TC 971/ 522" edited in the top margin of an IMF return separately. The remit can be processed as a TC 610, but batch with other ID theft returns. Do not shelve these Full Paid returns.

  7. Sort as "perfect" if the check contains a:

    • Name

    • one TIN

    • Form Type, and

    • one or more Tax Period(s)

  8. Sort as "imperfect" if:

    • Name or TIN or Form Type or Tax Period is missing, or

    • more than one TIN is shown, or

    • it's a 3rd party check.

    Note:

    For BMF, use care for Forms with multiple series, such as Form 1120 . If in doubt, route to Payment Perfection as "imperfect" .

  9. If "one remittance" is received with more than one return or document, assemble the multiple returns/documents to the back of the first in a staggered format. Route to Deposit as "imperfect" . See IRM 3.10.72.6.2 for date stamping of multiple returns and documents received in one envelope.

  10. If "more than one remittance" is received with only one return or document, stagger the checks. Route to Deposit as "imperfect" .

  11. All User Fee documents can be processed as "perfect" .

  12. A product review of overstamping Government/U.S. Treasury checks is required daily of each employee. This can be achieved by the lead, or designee for each employee's sorting table once daily, prior to forwarding of remittances to other areas/functions.

  13. Any return or document with an item of value other than a check or money order (e.g., gold, silver, jewelry, savings bonds, "loose" postage stamps, Treasury Notes/Bonds, Stocks, Gift Cards, Credit/Debit Cards) shall be handled as instructed in "Handling of Currency and Items of Value" found in IRM 3.10.72.5.10, Processing Cash and Handling of Currency and Items of value. Refer to this reference for instructions for mailing retrieved fraudulent Debit Cards (or a mix of checks and Debit cards from one individual) to Fresno.

  14. Acceptable remittance is defined as any means of documentation of legal tender and payment. The documentation must contain all valid information shown below to process the payment through the bank, or it is "imperfect" :

    1. Payee

    2. Money Amount Written or Numerical

    3. Bank Routing Number

    4. Checking Account Number

    Note:

    If the Bank Routing Number needs to be perfected or is mutilated, or the check appears to be "bogus" for any reason, route to Deposit as "imperfect" .

  15. Use the following chart to aid in proper stamping and routing of remittances received.

    If: Then:
    A remittance received alone in an envelope addressed to the Internal Revenue Service, no matter the condition (whether a 3rd party check and endorsed by the taxpayer or made out to one of the appropriate payee names, or not), shall be Date stamp the envelope or check stub and overstamp "U.S. TREASURY" . Do not stamp over pertinent Taxpayer information. If your local procedures require, determine whether to sort check as "perfect" or "imperfect" .
    Check or Money Order is made payable to:
    • IRS

    • Cash

    • or Payee is blank

    Overstamp with "U.S. TREASURY" .
    Check or Money Order is made payable to:
    • U.S. Treasury

    • US Treasury

    • United States Treasury

    • Internal Revenue Service

    • Department of the Treasury

    • Department of Treasury

      Note:

      The abbreviation "Treas" or "Dept" is acceptable.

    "U.S. TREASURY" overstamp is not required.

    Note:

    Some sites have a local procedure to overstamp all payee variations of "United States Treasury" ; follow local procedure.

    Check or Money Order is made payable to:
    • Commissioner

    • Social Security Administration

    • or, variations of any agency or department of the United States Government

    • or any third party

    Note:

    If remits received with a transmittal ("Automated Remittance Control Record from Wilkes-Barre, PA" ) with any checks made payable to "Social Security Administration" , date stamp the transmittal and immediately route the package to Deposit. Do not tamper with the checks.

    Do not overstamp. Route to Deposit as "imperfect" .
    If a remittance is unsigned and the amount of the check or money order can be determined, Overstamp "U.S. TREASURY" .
    Check or Money Order is made payable to:
    • Bureau of Public Debt

    • "BPD"

      Note:

      If there is a Form 8947, Letter 4657, or Letter 4657, "BPD" is for Branded Prescription Drugs and the payee should be to the Treasury and should have been mailed to Ogden. Route to Payment Perfection in site where received.

    Overstamp "U.S. TREASURY" . If one check is payable to "BPD" and the other is to "Treasury" , overstamp "BPD" . Route check(s) and all attachments to Deposit as "imperfect" .
    Remittances drawn on foreign banks payable in U.S. Dollars through U.S. banks should have the U.S. bank’s routing symbol printed in MICR ink in the lower left corner of the check and have a nine digit routing number. Overstamp "U.S. TREASURY" . Process with regular deposit.
    Remittances that are payable in U.S. dollars, drawn on foreign banks, and received with tax returns or documents Overstamp "U.S. TREASURY" . Route to Deposit as "imperfect" .

    Note:

    Always date stamp the source document. If transshipped from a Lockbox and source document is not date stamped, date stamp with the campus received date for the date received at Lockbox; edit "LB" beside campus name.

    A letter or note is enclosed indicating the remittance is to "ease the taxpayer’s conscience" . Overstamp "U.S. TREASURY" . Route to Deposit as "imperfect" . It will generally be anonymous, but they can deposit it.
    the check is post-dated Do not overstamp. Date stamp envelope and route check and all attachments to Deposit as "imperfect" .
    Check or Money Order is mutilated Do not overstamp. Date stamp envelope and route to Deposit as "imperfect" .
    Government (non-IRS checks) check for payment of taxes made payable to "Department of Treasury" (IRS) Do not overstamp.
    Government (non-IRS checks) check for payment of taxes made payable to "ACS Support - IRS" Overstamp "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE" .
    Government (non-IRS) checks made payable to other than"Department of Treasury" Overstamp "UNLESS FOR CREDIT TO THE UNITED STATES TREASURY, THIS INSTRUMENT IS NON-NEGOTIABLE" (unless "VOID" is written on front or back). Route check (along with return and any attachments) to Deposit.
    Returned Debit Card either returned to IRS by another individual or intercepted by the USPS as "possible fraud" (USPS intercepted will come back in a USPS envelope with enclosed note.) Refer to IRM 3.10.72.5.10. Consider this an "Item of Value" . Call out "Cash" when received in Extraction area.

    Note:

    If debit cards are returned with fraudulent Treasury checks, refer to procedures in (3) above for mailing to Fresno IVO External Leads.

    ACS payments or indication of "Levy" Payments Overstamp "U.S. TREASURY" .

    Note:

    Any correspondence regarding a Levy, etc. that is addressed to the ACS P.O. Box or ACS Mail Stop should be routed to ACS Support function. See IRM 3.10.72.5.11.

    Payment for User Fee Examples are:
    • Installment Agreements (Form 9465, Form 433 series, etc.)

    • Request for Photocopies of Tax Returns (Form 4506)

    • Request for Transcript of Tax Return (Form 4506-T/Form 4506-T-EZ)

    Overstamp "U.S. TREASURY" .
    Site other than CSPC - Remit received for Form 706 series return Overstamp "U.S. TREASURY" . Route return and remit to Deposit.
    "Bill of Exchange" or "Registered Bill of Exchange" is received from a taxpayer authorizing the campus to settle their account through FedWire Do not overstamp. Route to Deposit as "imperfect" .
    MoneyGram receipts Do not overstamp. Forward receipt and any correspondence to Accounts Management.
    Questionable remittances that resemble checks and money orders Do not overstamp. Route to Deposit as "imperfect" .
    there is a discrepancy in the numeric and written amounts on the remittance (e.g., check, money order, etc.) Do not overstamp. Route to Deposit as "imperfect" .

  16. Timely Filed 1040 Sort is determined by a review of Balance Due line on the return and the remit:

    If: Then:
    Remittance is the exact amount of the balance due on the return Sort as "Full Paid" and route to Deposit.
    Remittance is other than the exact amount of the balance due on the return (or, remittance is attached, but refund is shown and no entry for balance due) Sort as "Part Paid" and route to Deposit.
    There is a credit card confirmation number with a dollar amount written in the upper left corner of the return and the dollar amount matches the amount of balance due on the return Sort as "Full Paid" and route to Batching (Credit Card Confirmation Unit).
    There is a credit card confirmation number written in the upper left corner of the return and the dollar amount does not match the amount of balance due on the return or there is no dollar amount Sort as "Part Paid" and route to Batching (Credit Card Confirmation Unit).
    Field Office/Area Office date stamped a return with "Received with Remit" and NO Amount is edited beside it, or if Campus Support date stamped and "Green Rockered" the Balance Due line Sort as "Full Paid" and route to Batching.
    Field Office/Area Office date stamped a return with "Received with Remit" and an Amount is edited beside it (that does not match the Balance Due amount), or Campus Support stamped with a received date and edited a green amount beside the Balance Due line that is less than the amount on the Balance Due line Sort as "Part Paid" and route to Batching

    Note:

    "Full Paid" returns are traditionally shelved until after the peak processing is completed, but the money is posted to the account. Only timely filed Form 1040 family returns with remittance are categorized as Full Paid and shelved. BMF returns are classified as Remit and Non-Remit.

  17. If returns do not meet "Full Paid" criteria (includes all delinquent filed), sort item as "PART PAID" .

  18. Double check Balance Due returns or notices for the presence of a remittance, unless stamped with a Field Office/TAC site "Received with Remit" stamp indicating "RS-PCC" deposit, or Campus Support site edited a "green rocker" on the Balance Due line or edited an amount in green beside the Balance Due line or on a notice (less than amount of Balance Due).

3.10.72.5.5.1  (01-01-2011)
Large Dollar Remits

  1. When a remittance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is received, the Extractor shall immediately carry it to their Manager with the return or source document. The Manager shall immediately carry the remittance (and return or source document) to the Deposit Manager.

  2. When a remittance ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is received, it should be batched as "$100,000 or more" and routed to Deposit for same day processing.

  3. When a remittance of at least ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is received, it should be batched, kept separate from other remittance of less than $50,000 and identified as "Large Dollar" .

3.10.72.5.5.2  (01-01-2014)
Routing to Statutes

  1. The individual Campuses shall determine the presence of statute control, entity, remittance perfection, etc., personnel within the Extraction area. All "Imminent Statute" returns (Tax Period 2010 and prior) should be sorted and expedited to the Statute Unit. This includes all Original or "Amended" returns with a Tax Period/Quarter of 2010 and prior. If the return is notated "Statute Cleared" in the margin, continue processing.

  2. Generally, for 2014, any calendar year, fiscal year, or quarterly return with a period ending in 2010 and prior should be sorted and expedited to the Statute Unit. If not routed to Statute, sort all IMF Prior Years separately to batch on an expedite cycle. Refer to IRM 25.6.1, Statute of Limitations Processes and Procedures.

  3. Be sure to stamp the received date and attach the envelope before routing to the Statute Unit.

  4. The ASED on quarterly filed tax return expires 3 years from April 15 of the year following the year for which the return was due or 3 years after the date the return was actually filed, whichever is later. For example, a quarterly tax return for the 2010 tax year will expire April 15, 2014. Refer to the chart in IRM 25.6.1.6.5 for a list of all tax returns and the applicable ASED (assessment statute expiration date). Campus areas must route tax returns to the Statute function beginning with the expedited processing dates, which are shown in that chart. It is suggested that you make a copy of this page to keep for a reference.

  5. Do not route returns to Statute Control Unit if any of the following conditions are present:

    • Any return(s) with indication of "Carryback" or "Net Operating Loss" ("NOL" ), or the "NOL" box is checked on an Amended Return. Keep package together and expedite to ICT/CIS.

    • Marked IRC "6020 (b)" or "Secured by Exam/Collections" , "Secured by TE/GE" , "Secured by TE/GE EP Exam" , "Process as Original" , or

    • "TC 59X" or "ICS" notated on the face of the return or "Process as Original" with a TC 59X in the margin, or

    • Substitute returns prepared by Examination ("SFR" marked in top margin), or

    • Returns received with IDRS Letter 2566 (SC/CG) or Letter 3219 (SC/CG), pink Form 3531 attached, or "ASFR" notated in top margin, or envelope including a "loose" tax return (no notice or letter attached) is addressed to the ASFR P.O. Box or Mail Stop in Austin or Fresno - route to ASFR.

    • Marked "RD" in the top margin (indicates "Return Delinquency" and should be routed to CSCO, unless circled. If the literal "RD" is circled and the return is signed or notation of signed jurat on the "Sign here" line, route to Statute, if imminent.

    Note:

    If there is no "TC 59X" edited on the return, but the literal "Process as Original" is edited, route to Statute if it meets Statute criteria.

  6. Do not route any unsigned original IMF "Statute Imminent" return to Statute function. Sort as "Unsigned" for routing to Code and Edit.

3.10.72.5.6  (01-01-2014)
Candling Procedures (Initial and Final)

  1. Candling is the process of visually inspecting all envelopes after extraction of contents to ensure there are no remaining documents and/or remittances. Candling is done by either:

    • passing the envelope over a light source to determine if any contents remain inside or,

    • slicing the envelope on three sides, unfolding it, and visually inspecting both sides to ensure no documents or remittances are adhering to the envelope.

  2. Candling is performed in two stages:

    1. Initial Candling is performed at the extraction table as part of the extraction and sorting process. The initial candling must be performed before the envelope is placed in the collection bag/container.

    2. Final Candling is a second visual inspection of the envelopes after the extractors’ bags/containers have been transferred to the final candling area. Final candling is performed by either passing the envelopes over a light source or slicing the envelopes on three sides and visually inspecting both sides to ensure no documents and/or remittances are adhering to the envelope.

      Note:

      If the envelope is to remain attached to the document, it must be sliced on 3 sides, unless it's the fuzzy padded or the slick combination paper/plastic. An easy way to remember is: If it's not going to Final Candling (i.e., you're not dropping in your bag for a "second review" ), you must slice on 3 sides to reduce the number of Discovered Remits.

  3. Extractors perform Initial Candling at a Tingle Table by:

    1. Slicing envelopes on either 1 side or 3 sides (with a few exceptions),

    2. Extract all contents, and

    3. Always run the "see through" envelopes sliced on 1 side across the light on the Extraction table to check for any remaining contents before dropping into container.

    Note:

    If a campus has to use 6 ft. tables (or desks without lights) during peak season to Extract, the envelopes must be sliced on 3 sides. If a site elects to slice all envelopes on 3 sides, it is not required to use the light on the Tingle table.

  4. Use the following chart to determine the proper Initial Candling procedure for the various types of envelopes:

    If the envelope is: Then:
    normal letter size envelopes or what we refer to as "see-through envelopes" , Slice on 1 side or 3 sides. Follow local procedure.
    • Padded with plastic bubble material

    • Cardboard (Overnight envelope)

    • Opaque (non"see-through" ), ANY size

    • Thin plastic that will slice using your slicers

      Exception:

      Combination paper/plastic and "fuzzy" padded envelopes

    Slice on 3 sides.

    Note:

    If slicing on three sides, the Extractor can turn the light "OFF" , if the light or heat is bothersome. For the Monthly Review , this table would be designated "Not in Use" , meaning the light is not in use if at the time of review, the person sitting at the table is slicing on 3 sides.

    Combination "paper/plastic envelopes " (usually white (with windows) and green diamond shape marks) Open the end, extract contents, and manually search the inside for any remaining contents before dropping in your Extractor's bag. You do not have to slice them.

    Note:

    Any type of envelope that is specifically designed not to cut or tear easily does not require slicing on 3 sides, unless you want to. Generally, the material content is "slick" and designed to make items easily fall out. Watch out for any static electricity on some of the plastic envelopes, which tends to make items "cling" to the envelope.

    the envelope contains "fuzzy padding" Do not slice on 3 sides or intentionally cut into the fuzzy part of the envelope. See additional information below.

  5. For the envelopes with the "fuzzy padding" , it is recommended that each site have the SCAMPS area sort them separately from the other fats/flats. Extraction area can rotate opening of these envelopes among all extractors, (i.e., set up a daily rotation among all in a Unit). This will allow the person to prepare by dressing appropriately, securing a face mask, or paper gown, if desired. Try to use the pull tab on the envelope or detach the staples/tape on the end of the package to open the envelope without cutting into the fuzzy padding. Do not slice on 3 sides or intentionally cut into the fuzzy part of the envelope. Once contents are extracted, drop these envelopes in a separate tagged bag from your other extracted envelopes. This ensures that the fuzz is not distributed throughout your other bagged envelopes and onto the Final Candling table (and those individuals).

  6. An Identifying Tag must be placed inside or on the container (e.g., bag or container) of all extracted envelopes during Initial Candling. The Identifying Tag (Form 13870 or one locally developed) must contain, at a minimum, the Name (preferably SEID or Employee Number of the Extractor) and the received date. Prior to transporting the bags/buckets to the Final Candling area, someone other than the person who performed the Initial Candling should ensure that the tag is enclosed/attached. If tag is not visible, the "sweeper/runner" should request one from the Extractor prior to transporting to the Final Candling area. The tag should be placed in the bag so that it is easily visible when picked up. Place the tag either as the first item in the center bottom or on top of the contents of the bag. If your campus uses "stickers" , make sure all old stickers are clearly "X'd" (or deleted) before placing your new one on the bag. If your campus uses the red (or colored) buckets (similar to USPS containers), ensure your Name/SEID and received date is attached.

  7. After the bags have been securely tied at the top to ensure no contents can fall out in transit to the Final Candling area, the "runner/sweeper" will transport them to the Final Candling area. They will be staged and worked in received date order. Ensure that the bag is in good condition (no visible holes) before you begin extracting.

  8. SCAMPS defines Flats/Fats based on the size or thickness of the envelope and the capability of the machine to sort and slice it. However, for Extraction of the contents and Candling purposes, we will follow guidelines based on whether "see-through" , the Extractor's ability to easily cut/slice the envelope easily and quickly, or if the fabric content of the envelope is designed for contents to slide out (which are usually the ones with more plastic content than paper). Always remember that the purpose of Candling is to ensure that no contents are left in the envelope. Final Candlers may identify envelopes that are not sliced on 3 sides, but the harm to the taxpayer is when items are left in the envelope and not processed timely.

  9. Final Candling has several definitions based on the type of envelope, but it is the final search prior to destruction to find any remaining contents following Extraction.

    1. Final Candling of all "see-through" envelopes is when envelopes that are sliced on 1 side are again passed over a light source which meets the minimum standard (on a Final Candling or Extracting Table). If "see-through" envelopes are sliced on 3 sides, then only check to ensure all contents are removed. This can be performed with, or without a light source.

    2. If you are unable to "see through" the envelope using a light source, the envelope must be manually searched for any remaining contents. If the envelope is a "heavy duty" bubble material, cardboard, or thin plastic, ensure that it was sliced on 3 sides and all contents extracted.

    3. If the envelope is a "paper/plastic" type material, manually search the inside to ensure no contents remain.

    4. The "fuzzy padded" envelopes should be in a separate bag. Manually search inside the envelopes for any remaining items and drop them back in the same bag for destruction (or with other ones, if ready to be destroyed). Do not intentionally put the envelope on the table. Try to prevent spilling the dust on the table surface.

  10. Initial Candling and Final Candling must be performed by an employee in the Restricted Area (Receipt and Control). During Initial Candling, there should be another individual nearby or in the same unit/group. Final Candling is generally performed at large Final Candling tables, but can be done at an Extraction table. Final Candling should be performed no later than 3 work days after Extraction (5 work days during Peak Processing) to meet your Campus Deposit Timeliness Measure.

  11. Boxes, carts, crates, etc. should not block the view of any employee performing Final Candling work. Any employee performing Final Candling should be in clear view of another employee and both must be stationed in the Restricted Area. These Final Candling rules apply whether performed at the big tables, or at Extraction Tables.

  12. If the light on your Extracting Table or Final Candling Table appears to be dim, or dimmer than normal, contact your Manager to perform the light meter test. If not meeting the minimum standard of 174 FC (Foot Candle) or greater, move to another table until a new bulb is installed.

  13. Any Non-Remit item or any envelope not properly sliced found during Final Candling will be given to management to provide feedback to the Extractor. The item should be attached to the Extractor's Identifying Tag when routed to the Manager. The Manager will determine the disposition of any item found. Non-Remit items do not have to be recorded on the Form 13592, Final Candling Log.

    Note:

    Any Certified green postcard still attached to the envelope should be returned to the Manager. "Click and Ship" envelopes from the USPS should not be returned to the manager as a "find" .

  14. All Remit items, will be recorded on the Form 13592, Final Candling Log, and given to management. Ensure that any checks/money orders found are properly overstamped prior to giving to the Manager. Complete all applicable information on the Final Candling Log, then give the remit and Identification Tag to the Manager. Any check $5,000 or greater should be deposited quickly, since it's already aged; take to Deposit before the end of the day.

  15. The manager will review the Form 13592, Final Candling Log daily and validate that all available information is correctly entered and remittance amount matches the content found. The employee who found the remit will complete the following columns on the Form 13592 in non-erasable ink:

    • Today's Date - You can enter the date in the first and last entry and draw a line for the ones in between, since only one day per sheet.

    • Item Discovered Name/TIN - You can enter Name Control and last 4 digits of the TIN or abbreviate name to shorten the entry, as long as the Manager and Deposit personnel can match the remit to the Taxpayer.

    • Name/ID# of Identifier/SEID - It is suggested that you use SEID or some type of Employee Number, instead of Name.

    • Employee Name/Number/SEID - It is suggested that you use SEID or some type of Employee Number, instead of Name.

    • Tag/Rec'd Date - Use the SCAMPS date from the envelope if Rec'd Date/Tag not available.

    • $ Amount Identified - Write the amount legibly. It is not necessary to complete the Total Amount at the bottom of the page, unless local management wants it.

    Note:

    If a log entry is made, then deleted, write an explanation for the correction and draw a corresponding arrow to the deleted line entry. Following the explanation, both the employee and manager must Initial and date, indicating acceptance of the explanation/reason for the deletion. If the lines are too narrow to enter all information, the site can go to the Publishing web site and alter the Form 13592 by adding additional spacing in the rows or columns, as long as the same information is captured.

    Note:

    For work days when there are "No Candling Finds" , make this entry daily. Indicate "No Finds" and the date on either a separate sheet, on the previous day's sheet, or on one separate sheet for each month (e.g., Day 1 - 30 listed for the month of May and show "No Finds" on Day 5, 7, 13, 25, 27, etc.). This enables the reviewer to verify that a sheet is not missing from the log. This is not necessary for weekends and holidays.

  16. The Manager will complete "R&C Initials and Date" column, then make a photocopy. The Manager will take the Original and Photocopy of the log, along with the remit(s) to the Deposit Function. This transfer of remit(s) to Deposit must be performed as many times in a day as necessary to ensure timely deposit rules are met. At a minimum, it must be done once daily, at a designated time set by Deposit that will allow them enough time to post the remits found that day. All remaining remits found in Final Candling after the last daily transfer must be stored in a secure box or designated area temporarily, or overnight. Any remit of $5,000 or more must be deposited on same day discovered. The previous day's remit items will be taken to Deposit the following day in the first transfer. Make every attempt to deposit multiple times on Friday, or make sure you get your Friday finds to Deposit in time for them to process them. Be especially careful that only small volumes of Candling finds are held over a weekend, especially a holiday weekend.

  17. Upon receipt of the Remit(s) and the Log Sheet, a designated Deposit employee will initial and date the Original copy of the Form 13592 log, indicating receipt of the Remit in the "Deposit Initials & Date" column. Leave the photocopy of the log with Deposit function and return the Original signed (initialed) copy of the Form 13592 log sheet book in the Final Candling area. You can continue filling up the entire page if it is the same workday. If the sheet is full, or another sheet started, or more than one sheet was needed for the same day, mark the sheets "Page # of #" , etc. at the end of the day, or before starting a new sheet the following workday.

  18. Form 13592(s), Receipt & Control Final Candling Log (May 2008 revision) should be kept in the Final Candling area for recording any contents found during Final Candling. All logs should be kept in one log book separated by Month tabs in consecutive date order. Retention period is 1 year, including the current month for the log sheets. The Log book should be available for the Monthly reviewer.

  19. After Final Candling, the envelopes will be placed in secure containers prior to destruction, recycling, etc. The manager will instruct you where to place the containers of empty envelopes, adhering to guidelines in IRM 10.4.1.5.17, Disposition and Destruction. Do not use the empty envelopes for any purpose, such as storing items, displaying on the wall as a "Job Aid" , etc. Refer to IRM 10.5.1.5.1(1), IRS Employees.

  20. Candling Equipment Maintenance – (for Management Officials Only)

    1. All candling equipment on both initial and final candling tables shall be adjusted as necessary to maintain maximum envelope recognition.

    2. Maximum envelope recognition is determined by the measurement of foot candles (FC) through use of a light meter. Minimum reading on light meter should be 174 FC. Bulbs that do not meet the minimum requirement should be replaced.

    3. The testing of the candling equipment (all lights on Tingle tables and Final Candling tables) should be completed twice yearly for IMF sites and 4 times (once per quarter) for BMF sites. Testing should be completed prior to peak timeframes. All sites should indicate timeframe (e.g., "1st Bi-Annual Review" , "2nd Quarterly Review" , etc.) in the top margin of Form 14001 .

      Note:

      This is a minimum standard. The individual campus can increase reviews at their discretion based on findings.

    4. Management or designated Management Official shall complete Form 14001, candling equipment review log to verify lights are meeting minimum requirements. List ALL (Initial and Final) Candling tables on the log. Make a comment in the "Actions Taken" column beside any table(s) that does not meet minimum requirements to describe what is being done to correct the deficiency or simply indicate "Broken - Not in Use" . If below standard, physically tag the table to ensure no one uses it. Retention period is the prior Calendar year and the current year.

3.10.72.5.7  (01-01-2014)
Attaching Envelopes to Returns and Documents

  1. Attach envelopes to the back left corner of returns or documents with the address and postmark/PDS label facing outward. See Figure 3.10.72-1 for an example of an envelope attached in a vertical position. See Figure 3.10.72-2 for an example of an envelope attached horizontally. For "short remits" , the direction the envelope faces is acceptable both ways (i.e., envelope can face outward, or not, as depicted in Figure 3.10.72-2).

    Figure 3.10.72-1

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

    Attaching Envelope Vertically

    Figure 3.10.72-2
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Attaching Envelope Horizontally

  2. If you attach the envelope to a tax return or correspondence, you must slice on 3 sides, no matter the size or color of the envelope.

    Exception:

    The only envelopes that do not have to be sliced are the fuzzy, padded or slick ones that are designed to not tear as outlined in IRM 3.10.72.5.6.

  3. For the larger USPS, FedEx, UPS, etc. envelopes/fats/flats/packages, you can either:

    1. tear the shipping label off of the envelope/box and attach to the back of the return in the upper left with the postmark/shipping label facing outward, or

    2. tear off the back side of the envelope, fold the remainder in half, and attach to the back of the return with the postmark/shipping label facing outward.

  4. When multiple returns or documents are received in one envelope and each requires a "postmark date" to indicate whether timely mailed, attach envelope to the oldest tax period return and stamp the received date. On the remaining returns, use a Dual Date stamp or stamp the postmark date on the top left side margin using the earliest postmark date shown on the envelope and the received date in the normal area. For envelopes that do not specify the postmark date or "drop-off" date, refer to IRM 3.10.72.6.2.4 to determine the postmark date to stamp.

    Exception:

    For Form 1120, Form 1120C, Form 1120L and Form 1120PC with box 1a or 1b checked (box 1 for 2006 and prior returns), only date stamp the parent return. Do not remove any attachments or separate the subsidiary returns. Treat as one return.

  5. Always attach envelopes and stamp received date on the following IMF documents. See additional Comments to aid in routing or sorting IMF documents for processing:

    If Document is: Then:
    Current Year (2013) IMF return (or Form 4868 extension) beginning ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , do not date stamp or attach envelope to current year timely filed returns.
    IMF Prior Year Sort separately.
    Fiscal Year (Tax Year ending other than "12" (indicating the month of December)) Route to Batching by Form type.
    All Form 8379, Injured Spouse - If attached to a Form 1040 return, stamp both and place Form 8379 behind the return.

    Note:

    If a Form 1040X is received, refer to IRM 3.10.72.12(2).

    Route to Batching separately from other Form 1040 returns, since they require a special Blocking Series.
    Early Filed Decedent Route to Batching by Form type.
    Short Period (Tax Year/Period covers less than 12 months) Route to Batching by Form type.
    IMF Timely Filed (2013) tax return with missing Entity information (i.e., Taxpayer Name/TIN/Address), Attach the envelope and continue processing.
    Form 1040 series marked "KIA" ("Killed in Action" ) Route to Kansas City KIA Coordinator, Stop 6503. Refer to IRM 3.10.72.12.
    IMF returns with the literal "RD" edited in the top margin.

    Note:

    If "RD" is circled, then route for processing. If appears to be unsigned (or no notation on "Sign here" line,

    then, sort as Unsigned to be mailed back.
    Route to CSCO in:
    AUSC - Stop 5501
    FSC - Stop 81208
    All Form W-7, Form W-7A, and Form W-7(SP)

    Note:

    When a Form W-7/Form W-7(SP) is attached to a Form 1040 series return(s), always date stamp Form W-7 and all returns. Attach the envelope to the return with the earliest tax period. If original documents such as driver's license, passport, birth certificate are attached, immediately secure with a binder clip to the back of the return.

    Transship to Stop 6502 AUSPC.
    All Form 8857 (Innocent Spouse)

    Note:

    If you notice a Form 8857 is attached to a Form 1040 series return, date stamp and detach for routing to CSPC.

    Transship to CSPC, Stop 840F.
    IMF "ASFR" returns received with Letter 2566 (SC/CG) or Letter 3219 (SC/CG), pinkForm 3531 , or any attachment indicating "Return Delinquency" , or the envelope is addressed to one of the "ASFR " P.O. Boxes or Mail Stop in Austin or Fresno. Refer to IRM 3.10.72.15.7 for routing instructions.
    Identified for the "Funny Box" and it will leave the Restricted area, date stamp, even if timely filed. Local CI and IVO procedures dictate whether the return are taken from the area. Also, if a IMF or BMF return is pulled by another function for the "Funny Box" and has a CI or IVO stamp in the upper left corner, roll back your date stamp to the edited received date to give it an official IRS received date stamp, if necessary. Route to appropriate "Funny Box" . Refer to IRM 3.10.72.16 for the various criteria.
    IMF returns received with an annotation of one of the following literals are to be processed as Amended (or Form 1040X) returns:
    • Amended

    • Copy – (Be careful with "Copy" . This can also be an indication of a request for an Acknowledgment. If received with another return, attach to the back and continue processing.)

    • Corrected

    • Duplicate

    • Revised

    • Substitute

    • Supersedes

    • Tentative

    Note:

    If an original return (Current Year and signed) is attached to an Amended return with an earlier tax period (shown on top line or Line B boxes), separate the original and amended. Sort separately. If the tax periods are vice verse, look for an indication of "Carryback" or "NOL" . If indication of "Carryback" or "Net Operating Loss" ("NOL" ), expedite to CIS/ICT and indicate "Expedite Processing" .

    Note:

    If an original return has a "pre-printed" literal, such as "Copy Only - Do Not Process" in the middle of Page 1, route these to the 1040X unit.

    Sort the Form 1040X for processing by the Submission Processing (SP) 1040X unit. Route to Batching. See IRM 3.10.72.5.7(8)3b below for additional information.
    All replies to IRS initiated mail, such as CP notices, "C" Letters, Forms, and Balance Due notices - place the IRS notice, letter, or Form on top. If a tax return is attached, date stamp the return and correspondence.

    Exception:

    If a Form 1040X is attached to a CP 11 or CP 12 or CP 2057 , or Form 8009-A or any "C" Letter (other and a Letter 12C), move the Form 1040X to the top and route to the 1040X Unit.

    Sort as correspondence. Refer to Exhibit 3.10.72-2 for proper routing of "C" letters and Exhibit 3.10.72-3 for CP notices.

    Note:

    Route any Letter 12C with Form 1040X to Rejects.

    All correspondence, including taxpayer initiated correspondence/Forms. This includes correspondence written on behalf of the taxpayer from a Tax Preparer, Accountant, etc. or Forms submitted by or for a taxpayer, such as Form 2848 ("POA" ) or Form 8822 or Form 8822-A (Address Change). Refer to Exhibit 3.10.72-1 and Exhibit 3.10.72-4 if it's a Form or Miscellaneous correspondence for proper routing.
    Any return with a notation of "Secured" or "RD" circled in the top margin, or a "TC 59X" or "ICS" edited in the side margin Continue processing. Do not route to Statute.

  6. Always attach envelopes and stamp received date on the following BMF documents. See additional Comments to aid in routing or sorting BMF documents for processing.

    If Document is: Then:
    Any BMF returns and Extensions

    Exception:

    Timely Filed
    Form CT-1 - Due Date is March 7th
    Form 940 - Due Date is February 7th
    Form 941 - Due Date is February 7th
    Form 943 - Due Date is February 7th
    Form 944 - Due Date is February 7th, or
    Form 945 series - Due Date is February 7th

    Continue processing. Sort for Batching.

    Note:

    All delinquent filed Form 94X series will be date stamped and envelope kept.

    Any return with a notation of IRC "6020(b)" or a "TC 59X" or "ICS" or a circled "RD" in the top margin Continue processing. No special sort is required.
    All replies to IRS initiated mail, such as CP notices, "C" Letters, Forms, and Balance Due notices - place the IRS notice, letter, or Form on top. If a tax return is attached, date stamp it.

    Exception:

    If a CP 211 series (A - E) is attached to an EO return (Form 990, Form 990-EZ, Form 990-PF, Form 990-T, Form 990-BL, Form 1041-A, Form 4720, Form 5227, Form 6069, or Form 8870), move the CP 211 series to the back and process the return.

    Sort as correspondence.
    Refer to Exhibit 3.10.72-1 and Exhibit 3.10.72-4 if it's a Form or Miscellaneous correspondence for proper routing.
    Refer to Exhibit 3.10.72-2 for proper routing of "C" letters and Exhibit 3.10.72-3 for CP notices.
    All correspondence, including taxpayer initiated correspondence/Forms. This includes correspondence written on behalf of the taxpayer from a Tax Preparer, Accountant, etc. or Forms submitted by or for a taxpayer, such as Form 2848 ("POA" ) or Form 8822 or Form 8288-B (Address Change). Sort as correspondence and refer to the Mail Routing Guides.
    BMF returns with the literal "RD" edited in the top margin.

    Exception:

    If the "RD" is circled, then, continue processing. No special sort is needed.

    Route to CSCO in:
    BSC - Stop 661
    MSC - Stop 81
    PSC - BLN 4-N31.142

  7. Always date stamp and attach the envelope to all "claims" - Form 843, Form 1045, Form 1139, and Form 8849 . If attached to an Amended return or copy of an original return, stamp both returns and keep together. Move the "claim" form to the top, attach amended or original copy to the back.

  8. When any (IMF or BMF) "Amended Return" , "Claim for Refund" , or "Request for Abatement" is received, always do the following:

    1. Stamp the received date on all forms and staple envelope to the back of the Form.

    2. If the "Claim" form (i.e., Form 843, Form 1045, Form 1139, or Form 8849) has forms or schedules attached, put the "claim" form on top.

    3. Route/Expedite the "claims" to Accounts Management (ICT/CIS).

      Exception:

      Route any Form 843 for "Branded Prescription Drugs" ("BPD" ) to OSPC, M/S 4921. Do not mix other Form 843 claims for other issues with the ones identified as "BPD" . If a Form 843 for "BPD" is received in a site other than Ogden, it must be transshipped to Ogden, M/S 4921. Route most Form 1040X returns to the 1040X unit in Submission Processing. Refer to the table below for specific instructions for IMF and BMF Amended Returns, Claims, and Injured Spouse claims.

    BMF Forms:

    1. Follow the specific instructions under the particular BMF forms in the table below to determine proper routing.

      Note:

      If any of these forms meet Statute criteria, route to Statute first. Refer to IRM 3.10.72.5.5.2 for additional information. Any forms showing "Carryback" or "Net Operating Loss" ("NOL" ) as the issue must be separated and "expedited" to the appropriate function shown below.

      If Claim Form or, Amended Return is Received: Then Route to:
      Form CT-1X, or
      Form CT-1 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      CSPC, Stop 537G
      Attn: Large Corp/Technical Unit
      Form 706 , or
      Form 709 marked with one of the following specific literals:
      • "Copy"

      • "Amended"

      • "Revised" , or

      • "Supplemental"

      CSPC, Stop 824-G
      Attn: E&G Unit
      Form 720-X, or
      Form 720 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      CSPC, Stop 5701-G
      Attn: Excise Tax Unit
      Form 843

      Note:

      This can be filed for an Individual or Business.

      Accounts Management

      Note:

      If the issue is to claim a refund of "branded prescription drug fee" , route to OSPC, Stop 4921. If received in a site other than Ogden, it must be transshipped to OSPC, M/S 4921.

      Form 941X, or
      Form 941 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      Accounts Management
      Form 943X, or
      Form 943 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      Accounts Management
      Form 944X, or
      Form 944 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      Accounts Management
      Form 945X, or
      Form 945 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      Accounts Management
      Form 1042 with the "Amended" box checked (directly underneath the Tax Year) or marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      Accounts Management
      Form 1045

      Note:

      Identify as "Expedite" for CIS/ICT and sort separately when routing to them.

      Accounts Management
      Form 1065-X
      (With attached Form 1065, Form 1065-B, or Form 1066 (or schedules marked "Copy Only-Do Not Process" ), keep package together.)
      Accounts Management
      Form 1120-X, or
      Form 1120 marked with one of the following specific literals:
      • "Amended"

      • "Revised" , or

      • "Corrected"

      Accounts Management
      Form 1139

      Note:

      Identify as "Expedite" for CIS/ICT and sort separately when routing to them.

      Accounts Management
      Form 5884-C (and all attachments, including amended returns and/or correspondence)

      Exception:

      If Form 941, Form 943, or Form 944 attached, route package to Batching.

      OSPC, M/S 6750
      Form 8849 CSPC, Stop 5701-G
      Attn: Excise Tax Unit
      Any other BMF form with indication of Amended or Abatement or Claim for Refund Accounts Management

    2. Follow the specific instructions under the particular IMF forms in the table below to determine proper routing:

      Note:

      If any of these forms meet Statute criteria, route to Statute first. Refer to IRM 3.10.72.5.5.2 for additional information.

      If Claim Form, Amended Return, or Injured Spouse Form is Received: Then Route to:
      Form 1040X Route to Batching for the 1040X Unit.

      Note:

      Follow the chart for special circumstances or notations on the Form.

      Form 1040X"Disaster" return Expedite/Route to Batching for the 1040X Unit.
      Form 1040X"Streamline" or "Non Resident/Non Filer" program or initiative as the Description or Reason for Filing Austin - Identify as "Streamline" on Form 3210.
      Austin Only - Follow "Streamline" procedures in IRM 3.10.72.15.9.
      If a CP 11,
      CP 12,
      Letter 2057C, or
      Form 8009-A
      or any "C" Letter (other than a Letter 12C) is attached to a Form 1040X
      Move the Form 1040X to the top and route to the 1040X Unit.

      Note:

      Route any Letter 12C with Form 1040X to Rejects.

      If indication of "Injured Spouse" on a Form 1040X and Form 8379 is attached Route the package (Form 8379 and the Form 1040X ) to the 1040X unit. Do not separate the package.
      notation of "NOL" , "Carryback" , or the box is checked on Line 1 (new revision) or Page 2, Part II Expedite/Route to Accounts Management and identify as an "Expedite" .
      Form 843

      Note:

      This can be filed for an Individual or Business.

      Accounts Management
      Form 1045

      Note:

      This can be filed for an Individual or Business. Always identify as an "Expedite" for ICT/CIS.

      Accounts Management
      Form 8379, if "loose" Expedite/Route to Accounts Management.

  9. When a filer or preparer inserts an "address sheet" inside of a window envelope and the envelope is not required to be attached, drop the "address sheet" in your candling bag. It does not matter if it stays inside the envelope, or you pull it out. It is not necessary to attach it to the back of the return.

    Note:

    When the envelope is required to remain attached to the form or document, ensure the "address sheet" is either stapled to the back of the return, followed by the entire envelope (or Return Address and Postmark portion of the envelope), or the "address sheet" remains intact inside of the window envelope.

    Figure 3.10.72-3
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Dual Date Stamp - Attach Envelope Behind Oldest Document

3.10.72.5.8  (06-26-2013)
Mail Addressed to IRS with a State Return

  1. Take the following actions for any tax returns received in an envelope addressed to IRS which should have been filed with a State or local jurisdiction, the District of Columbia, the Commonwealth of Puerto Rico, Guam, Virgin Islands, Northern Mariana Islands, American Samoa, or any possession/territory of the United States.

  2. With-Remit: When a Federal return is received with a State return (or correspondence for the State):

    1. Money amount on check matches State Balance Due amount on the document, send check and document to appropriate State (including the date stamped envelope/return). Do not overstamp the check.

    2. Money amount on check matches Balance Due amount on the Federal document, send to Deposit Activity, even if made payable to state. These checks should be overstamped with "United States Treasury" (or "Non-Negotiable" ) stamp.

    3. Money amount on check does not match either state or federal documents, send to Payment Perfection.

    4. Do not overstamp checks when made payable to other agencies or third parties.

    Note:

    If the taxpayer submitted cash for the state tax return, mail it USPS "Certified mail" to the state with a Form 3210.

  3. Non-Remit: When a Federal return is received with a State return, use the attached Forms W-2 to try to determine the proper routing:

    1. If all copies of the Form W-2 (Copy 1 or Copy 2) are for the State, route the package to the State.

    2. If there are two copies of the Federal return and a state return attached, route one of the Federal returns to be processed. Attach the other copy of the Federal return to the State return and forward the package (State return and copy of Federal return) to the State. Some states require that you attach a copy of your Federal return when filing your State return.

  4. Route all "loose" State tax returns, as well as a taxpayer's State e-file form(s) such as Form 8453, Form 8453-OL, or Form 8454 to the appropriate state. Follow local procedures for misdirected mail.

  5. If a State return is attached to one of the following, keep together and route to the appropriate function.

    1. CP 2000 (Route to AUR)

    2. All collection letters (CSCO or ACS Support mail)

  6. If the taxpayer incorrectly addressed the envelope to IRS when the contents were intended for the State, we will pay the postage to forward to the State. Do not give this type of "misdirected/missent" mail back to the carrier.

3.10.72.5.8.1  (08-23-2013)
Tax Returns/Extensions Forwarded to IRS from a State

  1. Envelopes addressed to IRS containing tax returns that are erroneously delivered by the USPS to the state taxing agency are timely filed if:

    1. Envelope postmark is on or before the due date, or

    2. Envelope is missing, but the State's received date stamp is within the grace period.

      Note:

      If remits are forwarded from the state, refer to IRM 3.8.45 for additional instructions. Determine if any checks are more than a year old, they will require special treatment.

  2. When IRS receives a return from a state agency ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ if:

    1. the taxpayer's envelope was addressed to a state agency, or

    2. no envelope is attached to make a determination.

    Note:

    Date stamp the return with IRS received date on the date it was received by an IRS campus. Always attach envelope to these returns. If forwarded to IRS 6 months or more after the due date of the returns, see following instructions.

  3. When returns are forwarded to IRS 6 months or more after the due dates of the returns, take the following action when the taxpayer's envelope was addressed to the state, or there is no envelope attached to the return to make a determination:

    1. Stamp the IRS received date using the actual date received at an IRS campus. Circle any State's received date.

    2. Route the return(s) to your Planning and Analysis analyst to research for a TC 150. Use CC RTVUE to determine if it's a true duplicate return.

    3. If no TC 150 present, process through the pipeline using the IRS received date. If it is a Statute year or prior, "hand-carry" to Statute Unit and explain how it was received.

    4. If a TC 150 has already posted and it's a duplicate return (i.e., same lines on RTVUE), edit "Forwarded from State of "X" , date" in the top margin, complete the "Attachment" form with the TC 150 DLN, and route to Files. Do not process, if a duplicate. If a TC 150 is present, but it's not a true duplicate (i.e., amounts on RTVUE do not match return), contact your Accounts Management P&A counterpart for assistance.

  4. When IRS receives returns from a state agency after the grace period (but within 6 months), it will be considered timely filed if the taxpayer's envelope was addressed to the IRS, and:

    1. Postmark is on or before the due date, or

    2. the State's received date stamp was within the grace period.

    Note:

    Circle any State's received date. Then, stamp an IRS received date using the state's received date and stamp the postmark date so that Code and Edit will makes it timely filed. If the state did not stamp the return, stamp the postmark date, then stamp the current IRS received date. Always attach the envelope.

  5. When returns are forwarded to IRS from a state agency 6 months or more after the due dates of the returns, take the following action when the taxpayer's envelope was addressed to IRS and they were timely filed as indicated in parameters shown above:

    1. Stamp the IRS received date using the State's received date (if present) or postmark date or Signature Date. Circle any State's received date.

    2. Route the return(s) to your Planning and Analysis analyst to research for a TC 150. Use CC RTVUE to determine if it's a true duplicate return.

    3. If no TC 150 present, process through the pipeline using the IRS received date. If it is a Statute year or prior, "hand-carry" to Statute and explain how it was received.

    4. If a TC 150 has already posted for the duplicate return information, determine if there were any penalties assessed on the account. If penalties were assessed, contact your Accounts Management Planning and Analysis Analyst to have the penalties abated. If no penalties were assessed, edit "Forwarded from State of "X" , date" in the top margin, complete the "Attachment" form with the TC 150 DLN, and route to Files. Do not process, if a duplicate. If a TC 150 present, but it's not a true duplicate, contact your Accounts Management Planning and Analysis counterpart for assistance.

  6. When IRS receives Extensions from a state agency 6 or more months after the affected return due date, it will be considered timely filed if the taxpayer's envelope was addressed to the IRS, and the envelope postmark is on or before the due date.

    Note:

    If the envelope was mailed USPS "Certified" and the postmark date is missing, go to https://tools.usps.com/go/TrackConfirmAction to verify "Acceptance" and "Date & Time" . Print the page and attach it to the back of the document. If it was mailed by a designated PDS and the label is missing, use the chart in IRM 3.10.72.6.2.4(3) to estimate the date mailed.

  7. When IRS receives extensions from a state agency 6 or more months after the affected return due date and the taxpayer's envelope was addressed to the state, stamp the current IRS received date and consider it late filed.

  8. If remits are included in the mail forwarded from the state, follow procedures in IRM 3.8.45.4.7.1, Discovered Remittance Over 30 Days Old.

3.10.72.5.9  (01-01-2012)
Mail Intended for Other than IRS (Misdirected/Mis-Sent)

  1. If an envelope/package is received that is addressed to other than IRS, it must be returned to the carrier (e.g., USPS, FedEx, UPS, etc.) as soon as possible.

    1. Date stamp the back of Notice 1256 and place it inside the envelope before you tape it back together.

    2. Put it in a designated slot on your table, or basket for another person to neatly tape it back together and put it in the designated area to return it to the USPS (or other carrier).

      Note:

      If the mail piece was misdirected by a PDS (e.g., FedEx, UPS, DHL, etc.) rather than the USPS, line through "Post Office" in the third line on Notice 1256 and edit the name of the carrier.

    3. If the envelope/package is so damaged that you cannot neatly tape it back together or the envelope was accidentally destroyed, then put it in an IRS envelope to prevent further damage. Ask the carrier for the clear envelopes or "re-package" material to use if the address can be clearly read.

  2. This procedure is designed as an "audit trail" , in the event there is ever a discrepancy with any amount of money (cash, check, gift card, etc.) the sender/recipient claims was originally enclosed in the envelope. The individual who date stamps the "find" is the responsible party. Therefore, do not have another designated person date stamp the Notice 1256.

3.10.72.5.10  (08-23-2013)
Processing Cash and Handling of Currency and Items of Value

  1. When U.S. currency is received in any amount in the Extracting function, it shall immediately be taken to the Manager.

    1. The currency shall be counted by the discoverer and Manager.

    2. The Manager shall prepare Form 4287, Record of Discovered Remittances, to record the finding of the currency in accordance with IRM 3.8.46, Discovered Remittance (Form 4287 actually is used to record any discovered item intended for payment of tax, not just U.S. currency.) The form preparation is self explanatory.

    3. The discoverer and Manager shall initial the recorded entry on the Form 4287. The Manager shall place the currency/check in the gold envelope. Attach to the related return or document. Complete information on the envelope with a notation that corresponds with the entry on the Form 4287. The Manager shall place the envelope in a lockable container kept in their custody in accordance with IRM 10.2.14 , Methods of Providing Protection. The Manager and a teller from the Deposit Function have the only keys/combination to the lockable container. See IRM 1.4.6.5.6, Key and Combination Controls, for additional information.

  2. If Debit Cards are returned by another taxpayer (delivered to an address where recipient does not reside) or intercepted by the USPS (will be returned in a USPS envelope and contain a note indicating "possible fraud" ), do not slice the envelope from the debit card company. If the envelope was sliced, staple or tape it back together.

    Note:

    If a taxpayer returns a combination of Treasury checks and debit cards, keep the entire submission together and send the complete "package" to IVO External Leads in Fresno, using the address shown below.

    1. If intercepted by the USPS, date stamp the front of the debit card envelope (below the Return Address). If returned by another taxpayer, date stamp their correspondence, attach envelope, and date stamp the front of the debit card envelope.

    2. Photocopy the front of the debit card envelope showing both addresses (Return Address and Recipient's address) and date.

    3. Complete a Form 3210 indicating the total volume of envelopes/debit cards and mail the complete package (e.g., all photocopied pages and original debit card envelopes) to Fresno.

    4. If unable to meet the UPS deadline for pick-up on that day, hold the items in the safe until UPS pick-up.

    5. Use the following address to mail Debit Cards to Fresno:
      Internal Revenue Service
      5045 East Butler Avenue
      Fresno, CA 93727
      Stop 23101
      ATTN: Jeff Cole (RICS)

    6. Fresno Only - Acknowledge the Form 3210 upon receipt. Sort the envelopes and photocopies by the Return Address in the upper left corner of the envelope and store in safe until IVO External Leads takes receipt. Keep a photocopy of the envelopes/debit card and give the originals (including any Treasury checks, correspondence included in a "package" ) to IVO External Leads.

  3. When any item of value other than U.S. currency is discovered, handle in same manner as outlined in (1) above. An item of value can be gold, silver, jewelry, savings bonds, "loose" postage stamps, Treasury notes/bonds, stocks, gift cards, credit/debit cards, etc. Checks and money orders are not classified as items of value in this instance. They are discussed under separate instructions. If in doubt as to an "item of value" , treat it as if it is.

    Note:

    If a taxpayer or the USPS sends us any "possible fraudulent" refund checks, personal check for repayment of cashed refund checks, any RAL check that cannot be deposited ("VOID" or not endorsed) will be routed to IVO in Fresno. Refer to the chart in IRM 3.10.72.5.5(3).

  4. When postage stamps are received in amounts less than "$3.00" , cross through and permanently affix stamps to related return or document and retain in regular work flow.

  5. A teller from the Deposit Function is responsible for collecting the locked container contents. If the discovered item(s) is not retrieved at least once daily, per shift, the Extracting Manager will inform the Deposit Manager. The Manager will open the envelope(s) and verify the content with the teller. The teller must initial and date the Form 4287 that the items listed were received. The Manager retains the duplicate copy as proof of discovery and gives the item to the Deposit Function with the other 2 parts of the Form 4287.

  6. Please refer to IRM 3.8.46, Discovered Remittance, for complete processing instructions.

3.10.72.5.11  (01-01-2013)
Sorting Automated Collection System Mail

  1. ACS Mail is usually identified upon receipt because it contains a unique P.O. Box Address for the ACS Support sites. It should remain intact for the Extractor to sort the contents quickly. Initially, sort the mail as:

    1. Remit with Source Document

    2. Remit with No Source Document, but Levy Payment could be indicated on the check

    3. Non-Remit ACS Mail to be routed to ACS Support

    4. "Other mail" addressed to an "ACS P.O. Box"

      Note:

      If your site has a special Program Code, be sure to report your time and volume under that code when working ACS mail.

  2. All ACS mail with-Remit or payment with indication of "levy" should be routed to Payment Perfection (including the Source Document) for IDRS research to post to the earliest CSED. If a third party check is made payable to the taxpayer and is an ACS payment, sort as "imperfect" . ACS mail or indication of "levy" is never sorted as "Perfect" .

  3. The designated Post Office Boxes for ACS mail are:

    ACS Support Sites
    ACS Support
    P.O. Box 24017
    Fresno, CA 93779-4017
    ACS Support
    P.O. Box 219236 or
    P.O. Box 219420 or
    P.O. Box 419236
    Kansas City, MO 64121-xxxx
    ACS Support
    P.O. Box 145566
    Cincinnati, OH 45250-5566
    ACS Support (Philadelphia)
    P.O. Box 8208
    Philadelphia, PA 19101-8208

    Mailing Address is:
    Internal Revenue Service
    Mail Stop 4-Q26.132
    2970 Market St.
    Philadelphia, PA 19104

  4. Always date stamp ACS mail submission and any tax return, then attach the envelope. If multiple forms or correspondence with multiple remits come in the same envelope, try to match up the individual remit with the source document, then route to Deposit in the correct order.

  5. In addition to the unique P.O. Box for ACS mail printed on the notice, "ACS mail" is also any Form 668-A(c) , Form 668-W(c), Form 8519, or "LT" /"LP" letter.

3.10.72.5.12  (01-01-2012)
Extracting and Sorting – Form 1040ES and Form 1041ES

  1. Sort Estimated Tax payment (ES) vouchers into three sorts:

    1. Scannable (for the Transport) – Scan line is legible, has no edit marks on it, and there is no fold on the voucher that will jam the machine.

      Figure 3.10.72-4

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

      Scan Line vs. No Scan Line

    2. Perfect (for RPS) – Voucher can have a Name/Address change, "Deceased" or "Estate" edited on the voucher, and can have the "fold line" near the scan line on the voucher.

    3. Imperfect (for PPU) – Multiples/Splits (i.e., multiple checks for one voucher, multiple forms with one check, multiple checks with multiple vouchers, incomplete/edited scan line, handwritten, or prior year voucher

  2. Place the "ES" voucher on top of the check when routing for processing.

  3. ES payments are never sorted as delinquent.


More Internal Revenue Manual