3.11.23  Excise Tax Returns (Cont. 2)

3.11.23.17 
Processing Form 2290 and Form 2290SP Heavy Highway Vehicle Use Tax Return

3.11.23.17.8  (01-01-2015)
Tax Data

  1. Column 3 (Page 2, "Tax Computation" ), Number of Vehicles - Examine each category reported for entries in column 3, and verify the entries by comparing:

    • Number of Vehicles and

    • Amount of Tax.

  2. Each category entered by the taxpayer must have an entry in column 3. When column 3 is blank, compare the entry in column 4 with the entry in column 2 for:

    • Rate of tax, and

    • Entry on "Month" box line, (Line 1).

  3. Using this information and the charts for tax rates for Form 2290 in IRM 3.11.23.10.6.4, Entity Perfection of Tax Period (Form 2290 / Form 2290SP), determine the correct number of vehicles and edit in column 3. See Figure 3.11.23-27

    Figure 3.11.23-27

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  4. If page 2 or Category W is blank and page 1 has entries for suspension of tax, then edit the number of vehicles from Schedule 1, line b to page 2, column 3a, Category W. See Figure 3.11.23-29.

    Note:

    If there is a clear indication that the vehicles are used for logging then edit the number of vehicles to column 3b.

    Figure 3.11.23-28

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3.11.23.17.8.1  (01-01-2015)
Green Rockered - Form 2290 and Form 2290SP

  1. Indicates excess money was submitted with the tax return and the remittance needs to be split and applied to multiple periods or forms. The Green Rockered amount may be the balance due including penalty and/or interest.

    IF THEN
    The Balance Due amount contains penalty and/or interest
    1. X out the rockered amount.

    2. Delete the penalty and interest from the total.

    3. Edit the Balance Due to the left of the original entry.

3.11.23.17.9  (01-01-2015)
Prior Year Returns

  1. All returns using revisions 200307 and prior must be converted to the current year revision. Renumber the lines according to instructions.

    Rev. July 1997 Rev. July 1998 to July 2004 Rev. July 2004 or Subsequent Name of item being reported
    (Blank) Line 1 Line 1 Tax Period
    Line 1 Line 2 Line 2 Tax
    Line 2 Line 3 Line 3 Additional Tax
    Line 1 + Line 2 Line 2 + Line 3 Line 4 Total Tax
    Line 3 Line 4 Line 5 Credits
    Line 4 Line 5 Line 6 Balance Due
  2. On returns with a tax period prior to July 1, 2005, the Canadian/Mexican taxpayers are entitled to the reduced rate.

  3. Form 2290 Schedule 1 for tax periods beginning July 1, 2011 and subsequent that are filed on a July 2010 or early revision must be converted to the current corresponding year revision. Follow the chart below for conversion:

    Prior Year revision: July 2011 revision and subsequent:
    Entity Complete Entity as it appears on prior year revision.
    Part I - Vehicles on Which You Are Reporting Tax Edit the VIN and Category to Part I on the current corresponding Schedule 1.
    Part II - Vehicles for Which Tax Is Suspended - 5,000 Miles or Less (7,500 for agricultural vehicles) Edit the VIN and Category to Part I on the current corresponding Schedule 1.
    Part III - Summary of Reported Vehicles Line a Edit amount to Part II, Line c on the current corresponding Schedule 1.
    Part III - Summary of Reported Vehicles Line b Edit amount to Part II, Line b on the current corresponding Schedule 1.

    Note:

    All date stamp receipted Form 2290 Schedule 1 being returned to the taxpayer must be on the correct corresponding revision of the Schedule 1 to match the taxable period being reported. For instance if the Schedule 1 being returned is for any taxable period from July 1, 2014 through June 30, 2015 it must be issued on the July 2014 revision. If the Schedule 1 being returned is for any taxable period from July 1, 2015 through June 30, 2016 then the stamped Schedule 1 must be on the July 2015 revision. This applies to past years as well. If the Schedule 1 is for a 2013 taxable period the stamped Schedule 1 must be the July 2013 revision, if it is for a 2012 taxable period the stamped Schedule 1 must be the July 2012 revision, etc.

3.11.23.17.10  (01-01-2015)
Suspension Of Tax

  1. Taxpayers may request that the tax be suspended on any vehicle which they believe will not be used a total of 5,000 miles during the tax period on U.S. highways.

    1. The limit is 7,500 miles for agricultural vehicles.

    2. To suspend the tax, the taxpayer must complete the statement on page 1. This requirement includes returns filed by a new owner or operator after the vehicle has been transferred.

    IF THEN
    A return is received showing no entries on page 2, Look at page 1 to see if the statement is completed, and/or Schedule 1 for suspended VINS.
    The page 1 statement is completed, or there are VIN numbers on Schedule 1, Part l,
    1. Get the number of vehicles on which the taxpayer is suspending the tax and mark that number in Category "W" on page 2 under Number of Vehicles. See Figure 3.11.23-29.

    2. Taxpayers may report all vehicles in use and under suspension on the same return.

    A vehicle is reported as suspended, and the owner disposes of that vehicle by sale, trade, etc., before the 5,000/7,500 mile limit is reached, the new owner must either:
    • File a partial period return for the remainder of the tax period showing the vehicle as suspended, or

    • File an amended return and pay the tax for the entire year if the vehicle is used more than the 5,000/7,500 mile limitation.

      Note:

      In such cases, the number of highway miles accumulated by the seller must be taken into consideration by the new owner in computing the 5,000/7,500 mile limitation.

    Figure 3.11.23-29

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3.11.23.17.11  (01-01-2015)
Proof of Payment (Schedule 1)

  1. State Motor Vehicle Departments must verify that the heavy vehicle use tax has been paid before they can issue state registration tags. The Schedule 1 attached to the Form 2290 or Form 2290SP is used for this purpose by the taxpayer.

    Note:

    The July 2011 and subsequent revisions of the Schedule 1 have been expanded to a full page allowing for the entry of up to 24 vehicles. This avoids the schedule having to be torn in half before stamping and returning to the taxpayer. Taxpayers are instructed to complete and file two copies of the Schedule 1. Also Category W for suspended vehicles is no longer separated from the entries for taxable vehicles.

  2. Proof of payment will be verified and sent to the taxpayer when:

    1. Return is a full paid return whether it is an original or amended return.

      Exception:

      If the taxpayer is filing an amended Form 2290 just to correct the Vehicle Identification Number (VIN) do not return Sch. 1 and edit CCC "G" . See IRM 3.11.23.1.8, Amended Returns.

      Note:

      When the taxpayer has filed an amended Form 2290 and requests that the Sch. 1 be returned on an expedited basis (e.g., "as soon as possible" , "ASAP" , "need Sch. 1 to get tags" , etc.), route the amended Form 2290 with the Sch. 1 request to the Excise Operation at Stop 5701G. Notate on the routing slip "Expedite Sch. 1" and attach a red flag to indicate special handling required.

    2. Taxpayer has checked the Electronic Federal Tax Payment System (EFTPS) box.

    3. There is an EFTPS receipt, confirmation number and/or other proof of payment attached indicating the tax has been paid.

    4. The return was taken from a folder with a batch sheet notated with a "$" or "610" .

    5. The return is part of a batch of work with the notation "LB" (for Lock Box) on the Transmittal Sheet. Also see table below.

    6. On Form 2290 there is a dollar amount in green along the top, or there is green dye on the upper left corner.

    7. There is any indication that the Form 2290 was received at an IRS Taxpayer Assistance Center (TAC), IRS Field Office, etc. and the tax has been paid in full.

      Exception:

      If there is an indication, such as "Copy of Sch. 1 to TP" notated on the remaining Schedule(s) 1 or elsewhere on the Form 2290, it is not necessary for Code and Edit to return a copy of the Schedule 1. In this instance a copy has already been provided to the taxpayer.

    8. Taxpayer has suspended the tax on vehicles (Category W) and no tax is due on them. If a taxpayer shows a category other than W and number of vehicles on Page 2, but does not show a tax and shows the same number of vehicles on Schedule 1, Part II b, as being tax suspended vehicles, cross (X) out the categories and move the number of vehicles to Category W.

    Note:

    If a taxpayer indicates he wants his Schedule 1 faxed, give to your lead to fax.

  3. When Form 2290 is received in Code and Edit:

    IF THEN
    Correspondence is being issued requiring a response, Do not date stamp and return Schedule 1 until the taxpayer responds with the requested information provided the tax has been paid in full. If there is no response to the correspondence then follow procedures in IRM 3.11.23.8.4Processing No Reply Cases.
    Any of the conditions listed in (2) above apply, Date stamp and circle the number of VINs on lines b and c, Part II, on both copies of the Schedule 1. Detach a copy and return it to the taxpayer.
    The second copy is not there, or not complete, and the Form 2290 or Schedule(s) 1 remaining does not contain a notation that a copy of the Schedule 1 has been provided to the taxpayer,
    1. Prepare a photocopy of the Schedule 1.

    2. Before returning Schedule 1 to the taxpayer, ensure that the name, complete address including ZIP Code, and EIN are all entered in the entity portion of the schedule.

    3. If all of the information in (2) above is not shown on the Schedule 1, then transfer the information from the return.

    Note:

    Do not return the Schedule 1 if there is an indication on the Form 2290 or on the remaining Schedule(s) 1 that a copy has already been provided to the taxpayer. This would be indicated with a note such as "Copy of Sch. 1 to TP" .

    The first Schedule 1 is missing,
    1. Enter the number of vehicles on the remaining Schedule 1 and circle.

    2. Compare the total number of taxable vehicles reported on line b, Part II of the Schedule 1s with the number of taxable vehicles reported on the Totals line in column 3, page 2 of Form 2290. Check to see if the categories agree. Do not correspond for a missing category if that is the only problem.

    3. Compare the total number of vehicles on which the tax is suspended on line C, Part II of the Schedule 1s with the number of vehicles reported on line W, column 3, page 2 of Form 2290. If the numbers do not agree, correct line W, page 2 of Form 2290 to agree with the number of tax suspended vehicles reported on Schedule 1.

    The total number of vehicles reported on Form 2290, page 2, column 3 agrees with the Schedule 1, Part II, lines b and c,
    1. Verify the number of VINs on both copies of Sch. 1, lines b and c by circling them.

    2. Verify that the taxpayer has listed all VINs. Correspond for missing VINs if necessary.

      Note:

      Do not return Schedule 1 if correspondence requiring a response is needed.

    3. On the Schedule 1 being returned to the taxpayer, line out the lines where no VINs are present by drawing a slanted line from the first empty line through the last line. The number of vehicles on line b and c may be shown using either alpha or numeric character(s). See Figure 3.11.23-30 and Figure 3.11.23-31.

    4. Date stamp both copies of Schedule 1.

    Note:

    Some taxpayers have to make a copy of Schedule 1; a clear, dark IRS received date stamp should be used.

    The total number of vehicles reported on Form 2290, page 2, column 3 does not agree with the Schedule 1, Part II, lines b and c,
    1. Perfect both copies of Schedule 1, Part II, lines b and c, if the taxpayer has not done so.

    2. Verify that the taxpayer has listed all VINs. Correspond for missing VINs if necessary.

      Note:

      Do not return Schedule 1 if correspondence requiring a response is needed.

    3. On the Schedule 1 being returned to the taxpayer, line out the lines where no VINs are present by drawing a slanted line from the first empty line through the last line. The number of vehicles on lines b and c may be shown using either alpha or numeric character(s). See Figure 3.11.23-30 and Figure 3.11.23-31.

    4. Date stamp both copies of Schedule 1.

      Note:

      Some taxpayers have to make a copy of Schedule 1; a clear, dark IRS received date stamp should be used.

    The taxpayer reported taxable or suspended vehicles with the VINs on an attachment(s),
    1. Date stamp the Schedule 1 and attachment(s). Also, circle the number of vehicles on the first Schedule 1.

    2. If the number of vehicles is missing from the first Schedule 1, then enter the number and circle the entry.

    3. Return both the Schedule 1 and attachment to the taxpayer.

    4. Retain a copy of both the Schedule 1 and the attachment with the Form 2290.

    Note:

    On prior year returns compare the number of taxable vehicles on line a and b of part III, Schedule 1 with the Totals line of column 3 page 2 and/or line W of column 3, page 2 respectively.

    Reminder:

    A copy of the Sch. 1 with the VINs or a copy of an attachment with the VINs should be retained with the filed Form 2290. However, if the Form 2290 was received through a field office, local office, etc. and a copy of the Sch. 1 has been provided to the taxpayer but the VINs aren't reflected on the Form 2290 being processed, it is not necessary to correspond for the VINs.

    1. Figure 3.11.23-30
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      Figure 3.11.23-31
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  4. Form 2290 processed and signed by IRS personnel under IRC Section 6020(b) will be treated as original taxpayer filed returns. Do not send Schedule 1 to the taxpayer.

  5. When verifying Schedule 1, be sure the taxpayer has used the correct revision of the Schedule. The tax period is shown directly below the title of the Schedule, and must say, "For the tax period July 1, 20xx (current year) through June 30, 20xx (next year)"

    IF: THEN:
    The wrong version is received,
    1. Convert to the correct year revision. See IRM 3.11.23.17.9, Prior Year Returns.

    2. Date stamp both copies and return a complete, corrected version to the taxpayer, if payment was received.

    2010 revision and prior.
    The taxpayer has entered the same VINs in Part I and Part II of Schedule 1 and also on page 2 as suspended vehicles and there is no tax liability on the return.
    Cross out the VIN(s) in Part I and treat as suspended tax vehicles.
    2010 revision and prior.
    The taxpayer has entered the same VINs in Part I and Part II of Schedule 1 and there is a tax liability on the return.
    Prepare the Sch. 1 so that it matches the tax liability as reported and return Sch. 1 to the taxpayer if there is an indication the tax liability was paid.

    Note:

    In the instance when it cannot be determined what the taxpayers intent was, correspondence may be necessary.

    Form 2290 or Form 2290SP is received without Schedule 1 attached
    1. Review page 1 or an attachment for suspended or taxable VINs.

    2. Prepare a dummy Schedule 1 if the VIN information is available on page 1.

    3. If the VINs information is not available on page 1, correspond with the taxpayer to complete Schedule 1. Advise the taxpayer that they must provide Schedule 1 as proof of payment before the State Motor Vehicle Department issues state registration tags.

    4. If no reply, continue processing.

    The proof of payment form, Schedule 1, is received without a Form 2290, Route to the Excise Operations with a Form 4227 notating "Loose Schedule 1 Rec'd" .
  6. Code and Edit will identify and research through IDRS all non-remit Form 2290's that have no indication of payment annotated on the return. If research indicates payment, Code and Edit will return the Schedule 1 to the taxpayer if the full amount of tax has been paid. Tax examiners must completely code the return before placing in the basket.

    Note:

    If the Taxpayer sends in full payment for Form 2290≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the amount due consider it full paid and send back the Schedule 1.

3.11.23.17.12  (01-01-2015)
Form 2290, Consent to Disclosure of Tax Information

  1. A statement of consent to disclose tax information is included with the Form 2290.

  2. The document must be signed by the taxpayer and/or third party before information can be shared with participating states and other federal agencies. The information shared includes:

    • Vehicle Identification Numbers (VIN) reported on Schedule 1.

    • Verification that the tax has been paid.

  3. If the document is signed, IRS may disclose the information to the Federal Department of Transportation (DOT), U.S. Customs and Border Protection (CBP), and to state Departments of Motor Vehicles (DMV).

  4. The consent to disclose document needs to remain attached to the Form 2290 regardless if the statement has been signed or not. If only one copy of the Schedule 1 is completed with VINs and the consent to disclose statement is on back, then the VINs need to be transferred to a copy of the Schedule 1 and the copy returned to the taxpayer.

  5. If the Form 2290 is received without a consent to disclose document attached it will not be necessary to correspond.

3.11.23.18  (01-01-2015)
Form 11-C, Occupational Tax and Registration Return for Wagering

  1. The processing of Form 11-C is centralized at the Cincinnati Submission Processing Center (CSPC). All misdirected returns will be forwarded to CSPC for processing.

  2. Report processing time and volume under Organization Function Program (OFP) 12701 for Form 11-C.

  3. Anyone engaged in the business of receiving taxable wagers is required to file Form 11-C.

    1. This includes organizations that are otherwise exempt from tax under IRC Section 501 or IRC Section 521.

    2. Taxable wagers include bets placed on a sports event or contest, bets placed in a wagering pool with respect to a sports event or contest conducted for profit, and bets placed in a lottery conducted for profit (other than state conducted lottery).

  4. The dual purpose Form 11-C allows the taxpayer to:

    1. Report and pay the occupational tax, or

    2. Register certain information with the IRS before accepting taxable wagers.

  5. The return is filed and the tax is paid by both principal operators and by agents prior to conducting business. Each taxpayer indicates his or her status by checking the appropriate box in Part I, line 3.

    1. A principal operator is a person who is in the business of accepting taxable wagers in his or her own behalf. This person is at risk for the profit or loss depending on the outcome of the event or contest for which the wager was accepted.

    2. An agent is any person who accepts wagers for the Principal Operator.

  6. The return must be filed before taxable wagers are accepted. The first return will cover the tax period from the start of the business until June 30 of the current year. For subsequent years, the form is due by July 1 as long as taxable wagers are accepted. See IRM 3.11.23.18.2, Due Dates, for further due date information.

    1. If the activity of accepting taxable wagers starts after July, the tax is prorated for the first year. The correct tax is computed by the computer.

    2. Under certain circumstances, a taxpayer must file a supplemental registration return and no tax is due. These include when there has been a change of address or a change of corporate name. See IRM 3.11.23.18.5, "Supplemental Registration Return" Filing Status, for additional circumstances.

    3. Under other circumstances, such as when a change in ownership has occurred, a taxpayer must file a first return and pay the appropriate tax for the new entity.

  7. There are two amounts of tax which apply to both principal operators and agents:

    1. $50 per year if taxable wagers are authorized under the laws of the state in which accepted.

    2. $500 per year for all other taxable wagers.

  8. Edit CCC 1 when the Renewal box is checked and the $50.00 category is paid rather than the $500.00 category. The lower amount is used for those wagers authorized by their respective states.

  9. Edit all fields on Form 11-C in dollars and cents.

  10. The valid Computer Condition Codes are D, F, G, O, R, U, W, X, 1, 3, and 4.

  11. Follow normal procedures for:

    • Edit Marks - IRM 3.11.23.3, Edit Marks.

    • Unprocessable Returns - IRM 3.11.23.8, Unprocessable Returns.

    • Signature - IRM 3.11.23.9, Signature

    • Third Party Designee - IRM 3.11.23.9.1.4, Third Party Designee.

    • Entity Perfection - IRM 3.11.23.10, Entity Perfection.

    • Entity Perfection of Domestic Addresses - IRM 3.11.23.10.4, Entity Perfection of Domestic Addresses.

    • Entity Perfection of Foreign Addresses - IRM 3.11.23.10.5, Entity Perfection of Foreign Addresses.

    • Entity Perfection of Tax Period - IRM 3.11.23.10.6.4, Entity Perfection of Tax Period.

    • Received Date Editing - IRM 3.11.23.11, Received Date Editing.

    • Computer Condition Codes - IRM 3.11.23.12, Computer Condition Codes.

    • Amended Returns - IRM 3.11.23.1.8, Amended Returns.

3.11.23.18.1  (01-01-2015)
Taxable and Non-Taxable Wagers

  1. Only certain activities constitute wagers subject to tax. These include:

    1. Any wager with respect to a sports event or contest placed with a person who is in the business of accepting such wagers.

    2. Any wager placed in a wagering pool with respect to a sports event or contest, if the pool is conducted for profit. A wagering pool conducted for profit includes any scheme or method for the distribution of prizes to one or more winning bettors based upon the outcome of a sports event or contest, or a combination or series of events or contests, provided that the pool is managed or conducted for profit.

    3. Any wager placed in a lottery conducted for profit. The term lottery includes the numbers game, policy, punch boards, pull tabs, and similar types of wagers.

  2. Other activities are not wagers subject to tax if certain conditions are met:

    1. A drawing conducted by an organization exempt from tax under IRC Section 501 or IRC Section 521 is not taxable as long as no part of the net proceeds from the drawing inures to the benefit of any individual or shareholder.

    2. A game is not taxable if it is the type in which usually the wagers are placed, the winners are determined, and the prizes are distributed in the presence of all persons placing wagers in the game. These games generally include card games, roulette, dice games, bingo, keno, gambling wheels, and slot machines.

3.11.23.18.2  (01-01-2015)
Due Dates

  1. A taxpayer who is liable for the occupational tax on wagering is required to file Form 11-C (First Return) before any taxable wagers are accepted. A first return is also required when there has been a change in ownership or control of a taxpayer that previously filed a Form 11-C. This return must be filed within 30 days of the change. See Figure 3.11.23-32

    Figure 3.11.23-32

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  2. For each following year in which taxable wagers are accepted, a taxpayer must file a renewal return by July 1. See Figure 3.11.23-33

    Figure 3.11.23-33

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  3. A taxpayer is required to file a Supplemental Registration Return under certain circumstances but no additional tax is due.

    1. When there has been a change of address, a Supplemental Registration Return must be filed before the earlier of the time a taxable wager is accepted at the new location or 30 days.

    2. When there has been the continuation of the business by the surviving spouse or child, executor, administrator or legal representative of a deceased person who paid the occupational tax, a Supplemental Registration Return must be filed within 30 days of the date of death. See Figure 3.11.23-34

    3. When there is a continuation of the business by an assignee for the benefit of creditors or by the trustee or receiver in bankruptcy, a Supplemental Registration return must be filed within 30 days of the change.

    4. When there has been a change of corporate name or the withdrawal or death of a member of a firm or partnership, a Supplemental Registration Return must be filed within 30 days of the change.

    5. When a new agent is engaged, a Supplemental Registration Return must be filed within 10 days of the engagement.

    Figure 3.11.23-34

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3.11.23.18.3  (01-01-2015)
Form 11-C - Tax Settlement and Editing Parts I, II, and III

  1. Use the following table to determine how to process a Form 11-C that indicates a liability of zero, not liable, exempt, or has no tax liability:

    IF: AND: THEN:
    Return is received with $0 (zero), no wagers, not liable, or none with no explanation of liability.

    Note:

    If return is received with "exempt," see below.

    A signature on return or attachment
    1. Process return.

    2. Edit "Principal Operator/Agent" code "1" in margin to the right of line 5.

     
    The return includes the name of an association or organization (i.e., Veterans, Elks, Firemen), or a city, state or federal government, or  
    The wagering activity is represented as nontaxable. See IRM 3.11.23.20.1, Non Taxable Returns Reflecting No Line Entries.  
    An unsigned return is received with $0 (zero), no wagers, not liable, or none and no explanation of liability.

    Note:

    If return is received with "exempt," see below.

     
    1. Prepare Form 3696 for Letter 228C to request the missing signature and an explanation for filing a no liability return.

    2. Edit the "Principal Operator/Agent" code to the right of Part II, line 5 as follows:

      • If "Principal Operator" box is checked, or only Part II is completed, edit a "0" .

      • If the "Agent" box is checked, or neither box is checked, or only Part III is completed, edit a "1" .

    3. If no reply, edit CCC 3 and process return.

    Note:

    Do not edit CCC F on return.

     
    Return indicates an exempt status and/or contains an explanation of why the organization is exempt
    the taxpayer indicates that it is an organization exempt from tax under IRC Section 501 or IRC Section 521, or
    1. If signature is present on return or attachments edit the "Principal Operator/Agent" code to the right of Part II, line 5 as follows and process the return:

      • If "Principal Operator" box is checked, or only Part II is completed, edit a "0" .

      • If the "Agent" box is checked, or neither box is checked, or only Part III is completed, edit a "1" .

    2. If signature is not present on return or attachment prepare Form 3696 for 228C Letter to request the signature.

      • If reply, edit the return as in c1 above and process return.

      • If no reply, edit the return as in c1 above, and edit CCC 3, process the return

    Note:

    Do not edit CCC F.

     

    the name of an association or organization (i.e., Veterans, Elks, Firemen) or a city, state or federal government is indicated, or
     


    Wagering activity is represented as nontaxable, (See IRM 3.11.23.20.1, Non Taxable Returns Reflecting No Line Entries),
     
  2. If the return shows a tax liability, and the first return or supplemental registration return filing status box is marked on the return, or if Part II, III, or IV have been completed on the return, use the procedures contained in IRM 3.11.23.18.4, "First Return" Filing Status, through IRM 3.11.23.18.5.1, Change in Control.

3.11.23.18.4  (01-01-2015)
"First Return" Filing Status

  1. A First Return is required if:

    1. A new business is formed.

    2. A corporate business is continued by a stockholder after the business is dissolved.

    3. A corporation is formed to continue the business of a partnership,

    4. A person, with no previous history as an agent becomes one.

  2. When the Form 11-C indicates any of the conditions above, process the return as follows:

    IF THE RETURN IS: THEN:
    Unnumbered or numbered.
    1. Assume the EIN belongs to a new taxpayer. DO NOT ROUTE TO ENTITY CONTROL.

    2. Review the return for a Start Date (SD). Check in Part IV, line 7, or on an attachment. If start date cannot be determined, correspond.

    3. Edit the day the taxpayer entered into business under the new ownership in a two digit format (01-31) on the return under the words, "Return For Period From..." .

    4. Edit the Nature of Change Indicator (NCI) of "2" to the left of the words "Check One" . The NCI is required whenever the SD has been edited.

    5. Also edit to the right of Part II, line 5, as follows:
      * If "Principal Operator" box is checked, or only Part II is completed, edit a "0" .
      * If the" Agent" box is checked, or neither box is checked, or only Part III is completed, edit a "1" .

3.11.23.18.5  (01-01-2015)
"Supplemental Registration Return" Filing Status

  1. A taxpayer can file a supplemental return by:

    1. Checking the "Supplemental Registration Return" box on the return, or

    2. Writing an explanation on part IV, line 7, or

    3. Attaching a written explanation or letter. See Figure 3.11.23-42.

    Figure 3.11.23-35

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  2. A supplemental registration return should be filed if:

    1. There is a change in the business or home address by the principal operator or agent. This includes when the principal operator engages a new agent to receive taxable wagers. A supplemental return is filed by the principal operator to report the new name, address, and EIN of the new agent. Additionally, the agent must also file a supplemental (or first) return to report the name, address, and EIN of the new principal operator.

    2. The business is continued by the surviving spouse, executor, administrator or legal representative of a deceased person who paid the occupational tax.

    3. The business is continued by a receiver or trustee in bankruptcy,

    4. The business is continued by an assignee on behalf of a creditor,

    5. One or more members withdraws from a firm or partnership, including by the death of a member.

    6. The corporation name is changed.

  3. When a Form 11-C indicates a filing status of Supplemental Registration Return:

    IF: AND: THEN:
    Return is numbered or unnumbered There is no indication of a reason for filing, (i.e., Part II or III is completed, or Part II, III, and IV are blank.)
    1. Edit "0" to the right of Part II, line 5.

    2. Review the return for a signature.
      If signed, continue to process.
      If not, prepare Form 3696 for 228C letter to request signature.

    3. If reply, process return.
      If no reply, edit CCC 3 and process.

    Return is unnumbered, It is being filed to add or drop agents, (i.e., check for an explanation in Part IV, line 7, or on a written attachment) Route return to the Excise Operations using local procedures. DO NOT EDIT RETURN.
    It is being filed to change ownership (i.e., check for an explanation in Part IV, line 7, or on a written attachment). Process the return using procedures in IRM 3.11.23.18.4, First Return Filing Status.
    It is being filed due to a change in the control of a registered taxpayer Process the return using procedures in IRM 3.11.23.18.5, Change of Control.
    Return is numbered, It is being filed to add or drop agents, (i.e., check for an explanation in Part IV, line 7, or on a written attachment) Edit a CCC "G" on the return and continue to process. See IRM 3.11.23.1.8, Amended Returns.
    It is being filed to change ownership (i.e., check for an explanation in Part IV, line 7, or on a written attachment). Process the return using procedures in IRM 3.11.23.18.4, First Return Filing Status.
    It is being filed due to a change in the control of a registered taxpayer Process the return using procedures in IRM 3.11.23.18.5.1, Change in Control.

3.11.23.18.5.1  (01-01-2015)
Change in Control

  1. The taxpayer must notify us of a Change in Control within 30 days by filing a Supplemental Registration Return.

  2. When the taxpayer indicates a change in control, take the following actions:

    1. Route the return to Entity Control.

      Note:

      On numbered returns edit CCC "U" and use Form 4227.

    2. After the return is received from Entity Control, edit CCC "G" and continue to process. See IRM 3.11.23.1.8, Amended Returns.

    Note:

    If taxpayer indicates a change in the location of the business in Part IV, Line 7, also refer this return to Entity Control.

3.11.23.19  (01-01-2015)
Form 730, Tax on Wagering

  1. The processing of Form 730 is centralized at the Cincinnati Submission Processing Center (CSPC). All misdirected returns will be forwarded to CSPC for processing.

  2. Document Perfection should report processing time and volume under Program Code 12702 for Form 730.

  3. Any person engaged in the business of accepting taxable wagers is liable for the tax and must file this monthly form. This person is called a Principal Operator. See IRM 3.11.23.18, Form 11-C, Occupational Tax and Registration Return for Wagering.

  4. Similarly, any person required to register on Form 11-C who receives taxable wagers without having properly registered is liable for the wagering tax and must file Form 730.

  5. Prior to conducting any type of wagering activity, a Form 11-C must be filed and then renewed each year a person accepts taxable wagers. See IRM 3.11.23.18, Form 11-C, Occupational Tax and Registration Return for Wagering for Form 11-C details.

  6. The monthly Form 730 is due on or before the last day of the month following the month in which the taxable wagers are received. However, if it is determined that the collection of the tax is in jeopardy, the immediate filing of the return and payment of the tax may be required.

    Note:

    Principal operators will file Form 730 whether or not they have taxable wagers to report. Some returns will have "None" or zero on them when no taxable wagers are received that month.

  7. Laid off wagers are wagers given to another person in the business of accepting taxable wagers when the number of wagers made or the dollar amount wagered exceeds the risk the principal operator is willing to handle.

    1. If a laid off wager is accepted from another taxpayer and the amount must be reported by both the principal operator and the person who receives the laid off wager.

    2. A credit may be claimed for the tax paid or due on a wager laid off with another taxpayer who is liable for the tax on that wager. A statement fully explaining the claim for credit must be attached to the return along with the information listed below.

    3. A credit may also be claimed for an overpayment on a previously filed return and must be substantiated by a full explanation and information required by the regulations.

  8. No credit is allowed for a laid off wager unless the following information is attached to the return:

    1. The certificate described in IRC Section 44.6419–2(d) of the regulations. See Figure 3.11.23-43.

    2. A statement giving the reason for the credit, the month in which the tax was paid, the date of the payment, whether any previous claim covering the amount involved, or any part, has been filed.

    Figure 3.11.23-36

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  9. The tax rate is .0025 for taxable wagers authorized under the laws of the state in which accepted, (line 4a). For all other taxable wagers, the tax rate is .02 (line 4b).

  10. The valid CCCs on Form 730 are D, F, G, O, R, U, W, X, 3, and 4.

  11. Follow normal procedures for:

    • Edit Marks - IRM 3.11.23.3, Edit Marks.

    • Unprocessable Returns - IRM 3.11.23.8, Unprocessable Returns.

    • Signature - IRM 3.11.23.9, Signature

    • Third Party Designee - IRM 3.11.23.9.1.4, Third Party Designee.

    • Entity Perfection - IRM 3.11.23.10, Entity Perfection.

    • Entity Perfection of Domestic Addresses - IRM 3.11.23.10.4, Entity Perfection of Domestic Addresses.

    • Entity Perfection of Foreign Addresses - IRM 3.11.23.10.5, Entity Perfection of Foreign Addresses.

    • Entity Perfection of Tax Period - IRM 3.11.23.10.6.4, Entity Perfection of Tax Period.

    • Received Date Editing - IRM 3.11.23.11, Received Date Editing.

    • Computer Condition Codes - IRM 3.11.23.12, Computer Condition Codes.

    • Amended Returns - IRM 3.11.23.1.8, Amended Returns.

3.11.23.19.1  (01-01-2015)
Editing Tax Data

  1. Examine lines 1 through 6 for taxpayer entries:

    Note:

    The amount of wagers (lines 4a and 4b) are now T-lines and will be used in the computation of tax. One or both must have entries if the return has tax entries.

    Reminder:

    It may be necessary to "perfect" line 4c in order to determine subsequent lines on the Form 730.

    IF: THEN:
    If the dotted portion (Rev. 1-2003) or boxes (earlier revisions) of lines 4a and 4b (in the middle of the page) are blank and there is an amount on line 3, Edit (or double arrow) the line 3 amount to line 4a and/or 4b, whichever is appropriate.
    If the dotted portion or boxes of lines 4a and 4b (in the middle of the page) are blank and there is an amount on lines 4a and/or 4b (on the right side of the page)
    1. If it is the tax amount divide any tax amount reported on line 4a by .0025 and enter the result on the dotted portion of line 4a (in the middle of the page). Likewise divide any tax amount reported on line 4b by .02 and enter the result on the dotted portion of line 4b.

    2. If it is the amount of wagers arrow to the dotted portion of 4a and/or 4b.

    If there is an amount reported on the dotted portion of line 4a and/or 4b and no amount reported on line 1
    1. If there is only an amount reported on line 4a or 4b arrow that amount up to line 1.

    2. If there are amounts reported on lines 4a and 4b add the amounts together and enter the result on line 1.

    There are no entries on the return and return is without remittance Edit line 6 with "0" and continue to process.
    There is an entry on line 3, but no entry on line 1 or 2, Edit or arrow the line 3 amount to line 1.
    Tax is entered on line 4a or 4b, but lines 5 and 6 are blank, Edit the total of line 4a and 4b to line 6.
    Either line 4a or 4b, and 5 are entered, but line 6 is blank Subtract line 5 from line 4a (tax) and/or 4b (tax) and enter the result on line 6.
    Either line 4a or 5 are entered, but line 6 is blank, Subtract line 5 from 4c, and edit the result on line 6.
    Line 4c is entered, but lines 4a, 4b, 5 and 6 are all blank, If you are unable to determine the correct entries for lines 1, 4a and/or 4b, and 6, correspond for the missing information.
    Lines 4a and 4b are entered, and line 5 may be blank, Total lines 4a and 4b.
    If an entry appears on line 5, subtract line 5 from total of lines 4a and 4b and edit the result on line 6.
    Otherwise, edit line 6 with total of lines 4a and 4b.
    There is an entry on lines 1 and 6, but lines 2 through 5 are blank, Correspond for the missing entries unless line 1 times .0025 or .02 equals line 6. If it does, put line 1 in the appropriate line (4a or 4b).

    Line 5 Credits - All adjustments or credits entered by the taxpayer on line 5 of the return must be supported by data on the return or by an attachment to the return.

    IF: THEN:
    The taxpayer has an entry on line 5, but does not include an explanation,
    1. Correspond with the taxpayer for the required statements using the 228C Letter.

    2. If no reply, disallow (X) the line 5 entry. Add line 5 entry amount to line 6 and enter results on line 6.

    3. Continue to process.

    The amount on line 5 exceeds the amount on line 4c and there is no Form 8849 attached,
    1. Reduce line 5 to the amount on line 4c.

    2. Continue processing the Form 730.

    The amount on line 5 exceeds the amount on line 4c and there is a Form 8849 attached,
    1. Reduce line 5 to the amount on line 4c.

    2. Photocopy the Form 8849 and Form 730.

    3. Attach the photocopy of the Form 8849 to the original Form 730.

    4. Write "Copy" on the photocopy of the Form 730. attach the original Form 8849 and forward them to the Centralized Excise Operation Stop 5701G.

    5. Continue processing the original Form 730.

    There is an entry on line 6, but no entries on lines 1 through 5, Correspond for the missing entries.

3.11.23.20  (01-01-2015)
Multiple Period Returns (Form 11-C, Form 720, Form 730, and Form 2290)

  1. Each return should contain the tax liability for only one tax period. If a taxpayer has reported more than one tax period on a single return, and the information necessary to prepare the additional period returns is present, process as follows:

    Exception:

    For all Form 2290 filers, correspond and request the taxpayer complete the additional Form 2290 and Schedule 1.

    IF: THEN:
    The original return is numbered
    1. For Form 11-C and Form 730 - Edit CCC "U" and route to Rejects using Form 4227. See Figure 3.11.23-37.

    2. For Form 720 - Edit with Action Code 611 if no remittance, or Action Code 610 if with remittance and route to Rejects using Form 4227.

    The return is unnumbered,
    1. For Form 720, Form 11-C and Form 730 - Reduce the total tax liability on the multiple period return to the amount the taxpayer allotted for the most recent period.

    2. Edit the return with that tax period.

    3. Prepare a separate dummy return for each of the other tax periods. See Figure 3.11.23-38 and Figure 3.11.23-39.

    Figure 3.11.23-37

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    Figure 3.11.23-38

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

    Figure 3.11.23-39

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  2. When information is not present for all tax periods:

    IF: THEN:
    Numbered Form 720 and Form 2290 (see exception below for Form 2290). Edit AC 211 and correspond.
    Numbered Form 11-C and Form 730, Edit CCC "U" and correspond.
    Unnumbered Form 720, Form 11-C, Form 730, or Form 2290, (see exception below for Form 2290). Prepare correspondence.
    If taxpayer replies, follow the processing procedures for determining the tax period found in IRM 3.11.23.10.6, Entity Perfection of Tax Period, for the particular form.
    If taxpayer does not reply, edit CCC 3. If the return is also overpaid, edit the return with CCC X.
    Note: Do not correspond if a Form 720 return is marked, "Annual" or "One Time Filer" . These are not Multiple Period returns.

    Exception:

    When the taxpayer enters on Form 2290 two tax periods in the "Month Box" (line 1) and computes tax for only one of the periods edit the tax period on the return that corresponds to the amount of tax computed and continue processing the return.


3.11.23.20.1  (01-01-2015)
Non Taxable Returns Reflecting No Line Entries

  1. Process a non taxable return showing no line entries based on the procedures below.

    If the signed return is: And: Then:
    Form(s) 730 or 11-C
    • shows, "No Liability" ,

    • taxpayer writes "None" ,

    • shows "0" , or "Zero" ,

    Process as a non-taxable return. Do not enter CCC F unless the taxpayer writes "FINAL" or indicates it in writing.
    Form 2290 or Form 2290SP
    • shows, "No Liability" ,

    • taxpayer writes "None" ,

    • taxpayer checks "Final" box.

    Edit the return with CCC F. Otherwise, process as non-taxable.
    Form 720
    • shows, "Not Liable" ,

    • taxpayer writes "No Longer in Business" ,

    • taxpayer checks either "Final" or "One Time Filing" box.

    Edit the return with Computer Condition Code F. Otherwise, process as non-taxable.
  2. If a return is unsigned and contains no other entries or attachments, correspond for a completed return.

3.11.23.21  (01-01-2015)
International Returns

  1. If the return (e.g., Form 11-C, Form 720, Form 730, Form 2290, or Form 2290SP) lists an address outside of the 50 states and the District of Columbia (including APO, DPO, or FPO addresses and addresses in Canada and Mexico), follow normal processing procedures. Entity perfection procedures for International returns are shown in IRM 3.11.23.10.5, Entity Perfection of Foreign Address. These returns are processed with domestic returns at Cincinnati Submission Processing Center.

3.11.23.22  (01-01-2015)
♦ Secured Returns/Prepared Returns ♦

  1. Compliance functions secure returns from the taxpayer and also prepare returns if the taxpayer does not provide them.

    1. Returns notated 6020(b) are prepared by Collections.

    2. Returns notated "TC 59X" or "Integrated Collection System (ICS)" are secured by Collections.

    3. Returns notated "SFR" (Substitute for return) with an attached Form 13133 (Expedite Processing Request) are prepared by Examination.

    4. Returns notated "Process as original" with an attached Form 13133 are secured by Examination. The box Delinquent Return on Form 13133 should be checked.

3.11.23.22.1  (01-01-2015)
♦ IRC Section 6020(b) Prepared by Collections ♦

  1. When the taxpayer fails to file a required return IRC Section 6020(b) of the Internal Revenue Code is the authority for the IRS to prepare the return.

    Note:

    For Form 2290 do not send the Schedule 1 to the taxpayer.

  2. These are identified by the notation: "PREPARED AND SIGNED UNDER AUTHORITY OF SECTION 6020(B) of the Internal Revenue Code" which is located in the center bottom of Page 1.

    Caution:

    The IRC Section 6020(b) notation may appear elsewhere on the return.

    1. Returns must have a Received Date. If no Received Date is present per the Compliance Function, follow the normal procedures for editing the Received Date.

    2. Returns must be signed by Compliance Function. If not signed, route to the Planning and Analysis analyst (responsible for Code and Edit) for routing to the National Office, Field Compliance analyst. Edit CCC "W" if the return has been cleared by Statute Control Unit. Statute will stamp or indicate clearance on the front of the return.

    3. Edit CCC "4" .

      Note:

      CCC "R" should not be used with CCC "4" .

    4. Edit CCC "D" if the Revenue Officer notates: "DO NOT ASSESS FAILURE TO PAY PENALTY."

    5. Do Not send the return back or correspond with the taxpayer for unprocessable conditions. If the return contains unprocessable conditions, edit CCC "3" and continue processing.

    6. Edit CCC "W" if the received date is more than 2 years 9 months after the return due date. Do Not send the return to Statute Control.

3.11.23.22.2  (01-01-2015)
♦ Collection Secured ♦

  1. These returns are identified by the notations: "TC 59X" or "ICS" .

    1. Do Not edit CCC "G" on these returns.

    2. Correspond for conditions that cannot be processed (e.g., missing signatures, missing schedules, etc.).

    3. Edit CCC "W" if the received date is more than 2 years 9 months after the Return Due Date. Do Not send to Statute Control function.

3.11.23.22.3  (01-01-2015)
♦ Examination Prepared ♦

  1. These returns are identified by the notation "SECURED RETURN" or "SUBSTITUTE RETURN" on Page 1 or by the "X" in the "Substitute for Return" box on Form 13133, and the notation "Exam-SFR" or "Exam-Substitute for Return" across the top margin of the return.

    1. Return must have a Received Date. If no Received Date is present, follow the normal procedures for editing the Received Date.

    2. Do Not send back or correspond with the taxpayer for unprocessable conditions. If the return is completely unprocessable, use "No Reply" procedures.

    3. If Form 13133 is attached, edit the computer condition codes that are checked on the form.

    4. Edit CCC "W" if the received date is more than 2 years 9 months after the Return Due Date. Do Not send to Statute Control Function.

3.11.23.22.4  (01-01-2015)
♦ Examination Secured ♦

  1. These returns are identified by the notation "Process as original" or "Delinquent return Secured by Examination-Process as Original" on page 1 of the return and a Form 13133 attached with the "Delinquent Return" box checked.

    1. Do Not edit CCC "G" on these returns.

    2. Correspond for conditions that cannot be processed (e.g., missing signatures, missing schedules, etc.).

    3. On the attached Form 13133, review the "Hold Credits on Module - Generate TC 570" box to determine if the return should be edited with CCC "X" . Also on Form 13133, review the Penalties box to determine if the taxpayer has been granted Reasonable Cause for Failure to File (FTF) and/or Failure to Pay (FTP) penalty. When the taxpayer has been granted a waiver, the Penalties box will indicate "R/C-FTF" and/or "R/C"

    4. Edit CCC "W" if the received date is more than 2 years 9 months after the Return Due Date. Do Not send to Statute Control function.

3.11.23.23  (01-01-2015)
♦ Re-Entry Returns ♦

  1. A return posted to the wrong account or module (or attempting to post) must be reprocessed to post to the proper account or module.

  2. Some re-entry returns may have originally been filed electronically (E-file). These returns may be identified by the presence of Mod E-file printouts in lieu of an actual return. Do not correspond for missing signatures on these documents.

  3. Each re-entry return must have Form 3893, Re-entry Document Control or Form 13596, Reprocessing Returns attached.

    • Form 3893 is used to re-input documents

    • Form 13596 is used to reprocess documents

  4. Always leave Form 3893 or Form 13596 on the front of the return. It must remain as a permanent part of the document.

  5. Examine Form 3893 and/or Form 13596 to determine the action needed to make the return processable.

    Exception:

    If the return is more than 2 years and 9 months from the return due date, do not use Form 3893 or Form 13596 reprocessing procedures. Route the return to the Statute Control Unit following statute procedures.

    IF: THEN:
    Form 3893 or 13596 is missing
    1. Edit AC 640 or CCC "U" (Form 11-C and Form 730)

    2. Route to Receipt and Control using Form 4227

    3. Leave the return in the batch

    Form 3893 or 13596 is attached
    1. Determine if the return was edited according to current processing instructions

3.11.23.23.1  (01-01-2015)
♦ Form 3893 - Re-entry document control ♦

  1. Form 3893, Re-entry Document Control, is used to re-input a return that has not posted to an account or module.

  2. If more than one return is in the batch and only the top Form 3893 has an entry in Box 1 (Alpha/Numeric block control no.), edit all returns using current processing instructions and keep all returns clipped together.

  3. If the return was not edited according to current processing instruction, circle out any action codes, Computer Condition Codes and any other edit marks that are no longer applicable. Re-edit according to current processing instructions.

    Note:

    Do not send Letter 1382C if a request for reasonable cause is attached.

  4. If the return was edited according to current processing instruction, ensure that the information from Form 3893 is edited on the return.

    Form 3893 Action Taken
    Box 14 (Remarks) Ensure that the information is edited to the return.
    Box 15 (Process as)
    1. Circle out the green rocker and any other marks that may indicate a receipt of remittance.

    2. Do not change any tax due amounts.

  5. Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error.

    If... Then...
    Improper perfection Edit the same correction in red to the appropriate area.
    Taxpayer error Leave the entries as shown on the document.
  6. A received date must be present on all re-input returns.

    If... Then...
    Received date is not present Edit a received date to the middle of the return.
    Multiple received dates are present Circle out all but the earliest date.
  7. When additional information is still needed to make the return processable, prepare Form 3696 (or other approved Correspondence Action Sheet) or Form 4227 for the appropriate action (e.g., correspondence, research, etc.).

  8. When perfection is not possible, edit Action Code 640 on the return and attach Form 4227 noting, "PERFECTION NOT POSSIBLE" and return to initiator.

3.11.23.23.2  (01-01-2015)
♦ Form 13596 - Reprocessing Returns ♦

  1. Form 13596, Reprocessing Returns, is used to reprocess a return to the correct account or module that had previously posted to the wrong account or module.

  2. If the return was not edited according to current processing instruction, circle out any action codes, Computer Condition Codes (including CCC "G" ) and any other edit marks that are no longer applicable. Re-edit according to current processing instructions.

    Note:

    Do not edit CCC "G" on an amended return.

  3. If the return was edited according to current processing instruction, ensure that the information from Form 13596 is edited on the return.

    Form 13596 Action Taken
    TIN correction Edit correct TIN on return
    Tax period correction Edit correct tax period on the return
    Reasonable Cause Edit appropriate Computer Condition Code.
    1. Edit CCC "R" if the "FTF" box is checked.

    2. Edit CCC "D" if the "FTP" box is checked.

  4. Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error.

    If... Then...
    Improper perfection Edit the same correction in red to the appropriate area.
    Taxpayer error Leave the entries as shown on the document.
  5. A received date must be present on all reprocessed returns.

    If... Then...
    Received date is not present Edit a received date to the middle of the return.
    Multiple received dates are present Circle out all but the earliest date.
  6. Circle out the green rocker and any other marks that may indicate a receipt of remittance.

  7. When perfecting a reprocessable return do not suspend processing to verify payment application as the originating function should have already made the necessary corrections.

    If... And... Then...
    The reprocessable return is a Form 2290, Schedule 1 is attached, Issue a date stamped Schedule 1 on a revision corresponding to the tax period for which the return is intended. This action is not necessary if the originating function has indicated Schedule 1 has been issued.
    The reprocessable return is a Form 2290, Schedule 1 is not attached,
    1. Correspond for the missing Schedule 1 except in the following instances:

      • The return is a "dummy" return

      • The return is a secured return as identified in IRM 3.11.23.22, Secured Returns/Prepared Returns.

    2. If the reply includes the Schedule 1 as requested, date stamp a copy on the correct revision and return to the taxpayer.

    3. If no reply is received continue processing following procedures in IRM 3.11.23.8.4, Processing No Reply Cases.

3.11.23.24  (01-01-2015)
Prior Year (Quarter) Return Revisions

  1. The return format changes often, usually as a result of legislation affecting excise taxes.

  2. If the taxpayer files a prior year (quarter) return as a current year (quarter) return, or a return which varies from the current year (quarter) return (i.e., different line numbers, abstract numbers, etc.), edit the return using one of the following methods:

    Note:

    Local management will determine the method to be used.

    1. Edit all transcription entries onto the current year (quarter) revision.

    2. Edit the current form line numbers onto the taxpayers return. This would require DIS/ISRP concurrence.

    Note:

    If using the (2)b. method for Form 720, lines 3, 4, and 8 are the same. You will need to renumber 10 as 9 and 11 as 10.

3.11.23.25  (01-01-2015)
Prompt, Quick and Jeopardy Assessments

  1. Returns requiring prompt, quick, jeopardy, or termination assessments will be received in Document Perfection accompanied by one of the following forms:

    1. Form 2644, Recommendation for Jeopardy or Termination Assessment.

    2. Form 2859 or Form 4922, Request for Quick or Prompt Assessment.

    3. Form 895, Notice of Statute Expiration.

    4. Form 3198, Special Handling Notice for Examination Case Processing.

    5. Form 5403, Appeals Closing Record.

  2. Math verify these returns (or route to the proper function for this action). A 100 percent review is required.

    1. If a math error is found, flag the return with a note labeled, "Math Error" . When these returns are returned to the Accounting Branch, an adjustment will be requested. For more details, see the instructions in IRM 3.11.25, Miscellaneous Tax Returns.

  3. If Form 2859 is attached to the return and there is a TC 59X with no received date, edit the received date on the return from the "Date of Request" box on the Form 2859.

3.11.23.26  (01-01-2015)
Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trust

  1. The excise tax is computed on Form 8612 and is due and payable by March 15th of each year following the year to which the liability applies. The MFT is 89, Tax Class is 6 and the Document Code is 21.

  2. Real Estate Investment Trusts are required by law to distribute a certain percentage of their distributable income to their shareholders. The excise tax rate is 4 percent of the undistributed amount assessed.

  3. The required distribution amount is computed and reported on line 4 of the forms. If line 4 is a zero or negative amount, there is no required distribution and no excise tax. Taxpayer is not required to file the form. However, if the taxpayer does file a return, process as a zero liability return.

  4. The actual distribution amount is computed and reported on line 8 of the forms.

    IF: THEN:
    Line 8 is less than line 4, The difference is shown on line 9 as a positive figure. This positive figure is multiplied by 4 percent to arrive at the excise tax which is reported on line 10.
    Line 9 is zero or a negative figure, There is no tax.
    The taxpayer has entered a negative figure on line 9, Change lines 9, 10, and 12 to zeros.
    The taxpayer has used Form 7004 to get an extension of time to file, There will be an amount on line 11.
    The Line 10 amount is positive, The tax due (line 12) will be reduced. If it is a zero or negative the line 11 amount should be carried down to line 13 to be refunded.

3.11.23.26.1  (01-01-2015)
Amended Returns - Form 8612 / Form 8613

  1. Amended returns will have the word "Amended" marked or written in at the top of the form. If the return is identified as amended, DO NOT PROCESS.

    1. Prepare Form 4227 and route all amended Form 8612 and Form 8613 to the Accounts Management function at Stop 6111G, Team C103.

  2. The instructions contained in IRM 3.11.23.26, Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trust, and IRM 3.11.23.27, Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies, apply to Form 8612 and Form 8613.

3.11.23.26.2  (01-01-2015)
Tax Period - Form 8612

  1. The taxpayer enters the tax year at the top of the form under the title. Edit this tax period in YYMM format to the left of the OMB Number.

  2. If the tax period is blank, edit the tax period by checking elsewhere on the form. Check the signature date and, if no signature date, use current processing year.

3.11.23.26.3  (01-01-2015)
Math Verification and Processing - Form 8612

  1. To math verify the form, use the following:

    1. Line 1b is 85 percent of Line 1a.

    2. Line 2b is 95 percent of Line 2a.

    3. Line 3c is Line 3a less Line 3b.

    4. If Line(s) 1b, 2b, 3c, or 4 is wrong, change lines 4, 9, 10, and 12 or 13.

    5. Line 7c is Line 7a less Line 7b.

    6. Line 8 is the total of Lines 5, 6, and 7c.

    7. Line 9 is Line 4 less Line 8. For negative amounts enter zero.

    8. If Line(s) 7c, 8 or 9 is wrong, change lines 9, 10, and 12 or 13.

    9. Line 10 is 4 percent of Line 9.

    10. Line 12 is Line 10 less Line 11.

    11. Line 13 is Line 11 less Line 10.

    12. If Line 10 is wrong, change Line 12 or 13 as applicable.

      Note:

      Due to rounding do not make changes to any line for $1 or less.

  2. If Line 12 or 13 is changed, correspond with the taxpayer using Letter 3024C to advise that the change was made and the reason for the change.

  3. If any change causes a change from Balance Due to an Overpayment, or from an Overpayment to a Balance Due, cross (X) the amount on the wrong line and edit the new amount on the appropriate line.

  4. When the above coding and editing has been completed, forward the edited return(s) to the Non-Master File section.

3.11.23.27  (01-01-2015)
Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies

  1. Regulated investment companies are required by law to distribute a certain percentage of their distributable income to their shareholders. On any undistributed income, the regulated investment company must pay an excise tax.

  2. The tax is computed on Form 8613 and is due and payable by March 15th of each year following the year to which the liability applies. The excise tax rate is 4 percent of the undistributed income. The MFT is 14, Tax Class is 6 and the Document Code is 22.

3.11.23.27.1  (01-01-2015)
Tax Period - Form 8613

  1. The taxpayer enters the tax year at the top of the form under the title. Edit this tax period in "YYMM" format to the left of the OMB Number.

  2. If the tax period is blank, determine and enter the tax period by checking elsewhere on the form.

3.11.23.27.2  (01-01-2015)
Math Verification and Processing - Form 8613

  1. To math verify the form, use the following:

    1. Line 1b is 98 percent of Line 1a.

    2. Line 2b is 98.2 percent of Line 2a.

    3. Line 3c is Line 3a less Line 3b.

    4. If Line(s) 1b, 2b, 3c, or 4 is wrong, change lines 4, 9, 10, and 12 or 13.

    5. Line 7c is Line 7a less Line 7b.

    6. Line 8 is the total of Lines 5, 6, and 7c.

    7. Line 9 is Line 4 less Line 8. For negative amounts enter zero.

    8. If Line(s) 7c, 8 or 9 is wrong, change lines 9, 10, and 12 or 13.

    9. Line 10 is 4 percent of Line 9.

    10. Line 12 is Line 10 less Line 11.

    11. Line 13 is Line 11 less Line 10.

    12. If Line 10 is wrong, change Line 12 or 13 as applicable.

      Note:

      Due to rounding do not make changes to any line for $1 or less.

  2. If Line 12 or 13 is changed, correspond with the taxpayer using Letter 3024C to advise that the change was made and the reason for the change.

  3. If any change causes a change from Balance Due to an Overpayment, or from an Overpayment to a Balance due, cross (X) out the amount on the wrong line and edit the new amount on the appropriate line.

  4. When the above coding and editing has been completed, forward the edited return(s) to the Non-Master File section.

3.11.23.28  (01-01-2015)
Form 8725, Excise Tax on Greenmail

  1. Form 8725, "Excise Tax on Greenmail" is used to report the 50 percent excise tax on greenmail. Greenmail is any payment made by a corporation to directly or indirectly acquire its stock from a shareholder involved in a takeover effort. The MFT is 27, Tax Class is 6 and the Document Code is 21.

3.11.23.28.1  (01-01-2015)
Amended Returns - Form 8725

  1. Amended returns will have the word "Amended" marked or written in at the top of the form. If the return is identified as amended, DO NOT PROCESS.

    1. Prepare Form 4227 and route all amended Form 8725 to the Accounts Management function at Stop 6111G, Team C103.

3.11.23.28.2  (01-01-2015)
Tax Period - Form 8725

  1. The tax period is determined by the receipt of the first payment from the corporation. This date will appear on the line immediately below the form number. Edit this date in "YYMM" format to the left of the OMB Number and Expiration Date.

3.11.23.28.3  (01-01-2015)
Received Date - Form 8725

  1. The return is due and the tax must be paid on or before the 90th day following the initial receipt of greenmail (as shown by the date on the return). See IRM 3.11.23.11, Received Date Editing for instructions.

3.11.23.28.4  (01-01-2015)
Math Verification and Processing - Form 8725

  1. Math verify the return as follows:

    1. Line 2g is the total of the amounts in column 2(c).

    2. Line 3 is Line 1 less Line 2g.

    3. If line 2g is wrong, change lines 3, 5, 6 and 8 or 9 (if applicable).

    4. Line 6 is 50 percent of Line 5.

    5. If Line 6 is wrong, change Line 8 or 9 as applicable.

    6. Line 8 is Line 6 less Line 7.

    7. Line 9 is Line 7 less Line 6 (if Line 7 is larger than Line 6).

      Note:

      Due to rounding do not make changes to any line for $1 or less.

  2. If Line 8 or 9 is changed, correspond with the taxpayer using Letter 3024C to advise that the change was made and the reason for the change.

  3. If any change causes a change from Balance Due to an Overpayment, or from an Overpayment to a Balance Due, cross (X) the amount on the wrong line and edit the new amount on the appropriate line.

  4. When the above coding and editing has been completed, forward the edited return(s) to the Non-Master File section.

3.11.23.29  (01-01-2015)
Form 8876, Excise Tax on Structured Settlement Factoring Transactions

  1. Form 8876, "Excise Tax on Structured Settlement Factoring Transactions" is used to report and pay an excise tax equal to 40 percent of the factoring discount imposed under IRC Section 5891. The excise tax is figured on the excess of the aggregate undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. The MFT is 27, Tax Class is 6 and the Document Code is 21.

3.11.23.29.1  (01-01-2015)
Amended Returns - Form 8876

  1. Amended returns will have the word "Amended" marked or written in at the top of the form. If the return is identified as amended, DO NOT PROCESS.

    1. Prepare Form 4227 and route all amended Form 8876 to the Accounts Management function at Stop 6111G, Team C103.

3.11.23.29.2  (01-01-2015)
Tax Period - Form 8876

  1. The Tax Period is determined by the receipt of the structured settlement payment rights. The date will appear on the line immediately below the form number. Edit this date in "YYMM" format to the left of the OMB number and Expiration Date.

3.11.23.29.3  (01-01-2015)
Received Date - Form 8876

  1. The Form 8876 is due by the later of the 90th day following receipt of structured settlement payment rights. See IRM 3.11.23.11, Received Date Editing, for procedures.

3.11.23.29.4  (01-01-2015)
Math Verification and Processing - Form 8876

  1. Math verify the return as follows:

    1. Line 3 is line 1 minus line 2.

    2. Line 4 is 40 percent of line 3.

    3. If Line 4 is wrong, change Line 6 or 7 as applicable.

    4. Line 6 is Line 4 less Line 5.

    5. Line 7 is Line 5 less Line 4 (if Line 5 is greater than Line 4.)

      Note:

      Due to rounding do not make changes to any line for $1 or less.

  2. If Line 6 or 7 is changed, correspond with the taxpayer using Letter 3024C to advise that a change was made and the reason for the change.

  3. If any change causes a change from Balance Due to an Overpayment, or from an Overpayment to a Balance Due, cross out "X" the amount on the wrong line and edit the new amount on the appropriate line.

  4. When the above coding and editing has been completed, forward the edited return(s) to the Non-Master File section.

3.11.23.30  (01-01-2015)
Form 8924, Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests

  1. The tax relief and Health Care Act of 2006 (P.L. 109-432), IRC Section 403, enacted a new Form 8924 for the computation and reporting of the excise tax due on the transfer of certain geothermal or mineral interests by an eligible entity. The return is due by the 90th day following the taxable transfer. The MFT is 41, Tax Class is 6 and the Document Code is 40.

3.11.23.30.1  (01-01-2015)
Amended Returns - Form 8924

  1. Amended returns will have the word "Amended" marked or written in at the top of the form. If the return is identified as amended, DO NOT PROCESS.

    1. Prepare Form 4227 and route all amended Form 8924 to the Accounts Management function at Stop 6111G, Team C103.

3.11.23.30.2  (01-01-2015)
Tax Period - Form 8924

  1. The taxpayer enters the date of sale or other disposition on Line 1 of Form 8924. Edit the tax period in "YYMM" based on this date to the left of the OMB Number.

3.11.23.30.3  (01-01-2015)
Received Date - Form 8924

  1. The due date for filing Form 8924 is the 90th day following the taxable transfer.

3.11.23.30.4  (01-01-2015)
Math Verification and Processing Form 8924

  1. If Line 6 is blank and there is an amount on Line 5, multiply Line 5 by 20 percent (.20). Enter the result on Line 6.

  2. If Line 7 is blank and there is an amount on Line 4, multiply Line 4 by 35 percent (.35). Enter the result on Line 7.

  3. If Line 8 is blank, but Line 6 and/or Line 7 have and amount entered, add Lines 6 and 7. Enter the result on Line 8.

  4. Edit IRS Number 012 to the right of Line 8.

  5. When the above coding and editing has been completed, forward the edited return(s) to the Non-Master File section.

3.11.23.31  (01-01-2015)
Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code

  1. The Tax Relief and Health Care Act of 2006 (P.L. 109-432), IRC Section 403, enacted a new Form 8928 for the computation and reporting of excise taxes due on IRC Section 4980B, IRC Section 4980D, IRC Section 4980E, and IRC Section 4980G for failures by group health plans or employers. The MFT is 41, Tax Class is 6 and the Document Code is 39.

3.11.23.31.1  (01-01-2015)
Multiple Form 8928 for IRC Section 4980B and IRC Section 4980D - Same Taxpayer Same Tax Period

  1. If the taxpayer files multiple Forms 8928 for IRC Section 4980B and IRC Section 4980D with a "summary" Form 8928 for the same tax period, only the "summary" Form 8928 will need to be coded. Leave all supporting Forms 8928 attached to the "Summary" Form 8928 for processing.

3.11.23.31.2  (01-01-2015)
Amended Returns - Form 8928

  1. Amended returns will have the word "Amended" marked or written in at the top of the form. If the return is identified as amended, DO NOT PROCESS.

    1. Prepare Form 4227 and route all amended Form 8928 to the Accounts Management function at Stop 6111G, Team C103.

3.11.23.31.3  (01-01-2015)
Tax Period - Form 8928

  1. The taxpayer enters the tax year at the top of the Form 8928 under the title. Edit this tax period in "YYMM" format to the left of the OMB Number.

3.11.23.31.4  (01-01-2015)
Received Date - Form 8928

  1. The due date for filing Form 8928 is dependent on the IRC Section for which the return is being filed. The following table reflects the due dates:

    IRC Section Due Date
    4980B or 4980D
    • On or before the due date for the person's federal income tax return (single employer or other responsible person)

    • On or before the last day of the seventh month following the end of the plan year (multi employer or multiple employer plans)

    4980E or 4980G
    • On or before the 15th day of the fourth month following the calendar year in which the non-comparable contributions were made

3.11.23.31.5  (01-01-2015)
Math Verification and Processing Form 8928

  1. Math verify the return as follows:

    1. If Line 16 is blank but Line 11 and/or Line 15 contain an amount, compute Line 16 by adding Line 11 and Line 15.

    2. If Line 34 is blank but Line 28 and/or Line 33 contain an amount, compute Line 34 by adding Line 28 and Line 33.

    3. If Line 36 is blank but Line 35 has an amount, compute Line 36 by multiplying Line 35 by 35 percent (.35).

    4. If Line 38 is blank but Line 37 has an amount, compute Line 38 by multiplying Line 37 by 35 percent (.35).

  2. The following table shows the IRS Number, the applicable IRC Section, and the line reported on Form 8928:

    IRS Number IRC Section Corresponding line on Form 8928
    126 4980B 16
    127 4980D 34
    128 4980E 36
    137 4980G 38
  3. If an amount is reported on Lines 16, 34, 36, and/or 38 then edit the appropriate IRS Number 126, 127, 128, and/or 137 to the right of the line reporting the amount.

  4. When the above coding and editing has been completed, forward the edited return(s) to the Non-Master File section.

3.11.23.32  (01-01-2015)
Extension of Time To File and/or Pay

  1. Form 2290 is the only excise tax form that can request an extension of time to file. Before the due date of the return, a taxpayer can request an extension of time to file Form 2290 by writing to the Internal Revenue Service Center, Cincinnati OH 45999-0031. The request must fully explain the cause of the delay. Except for taxpayers abroad, the extension may be for no more than 6 months. An extension of time to file does not extend the time to pay the tax. A separate request must be made for an extension of time to pay.

  2. If a request for an extension of time to file or pay is received, send the request to the Excise Operation at Stop 5701G, Team 101.

Exhibit 3.11.23-1 
Form 720, Quarterly Federal Excise Tax Return

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Exhibit 3.11.23-2 
Form 6627, Environmental Taxes

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Tax Period 2009 2010 2011 2012 2013 2014 2015
IRS NUMBER 98 20 98 20 98 20 98 20 98 20 98 20 98 20
ODC Tax Floor Tax Floor Tax Floor Tax Floor Tax Floor Tax Floor Tax Floor
CFC-11 11.65 0.45 12.10 0.45 12.55 0.45 13.00 0.45 13.45 0.45 13.90 0.45 14.35 0.45
CFC-12 11.65 0.45 12.10 0.45 12.55 0.45 13.00 0.45 13.45 0.45 13.90 0.45 14.35 0.45
CFC-113 9.32 0.36 9.68 0.36 10.04 0.36 10.40 0.36 10.76 0.36 11.12 0.36 11.48 0.36
CFC-114 11.65 0.45 12.10 0.45 12.55 0.45 13.00 0.45 13.45 0.45 13.90 0.45 14.35 0.45
CFC-115 6.99 0.27 7.26 0.27 7.53 0.27 7.80 0.27 8.07 0.27 8.34 0.27 8.61 0.27
HALON-1211 34.95 1.35 36.30 1.35 37.65 1.35 39.00 1.35 40.35 1.35 41.70 1.35 43.05 1.35
HALON-1301 116.50 4.50 121.00 4.50 125.50 4.50 130.00 4.50 134.50 4.50 139.00 4.50 143.50 4.50
HALON-2402 69.90 2.70 72.60 2.70 75.30 2.70 78.00 2.70 80.70 2.70 83.40 2.70 86.10 2.70
CT 12.815 0.495 13.31 0.495 13.80 0.495 14.30 0.495 14.80 0.495 15.30 0.495 15.79 0.495
MC 1.165 0.045 1.21 0.045 1.25 0.045 1.30 0.045 1.35 0.045 1.40 0.045 1.44 0.045
CFC-111,112 11.65 0.45 12.10 0.45 12.55 0.45 13.00 0.45 13.45 0.45 13.90 0.45 14.35 0.45
CFC-211–217 11.65 0.45 12.10 0.45 12.55 0.45 13.00 0.45 13.45 0.45 13.90 0.45 14.35 0.45
CFC-13 11.65 0.45 12.10 0.45 12.55 0.45 13.00 0.45 13.45 0.45 13.90 0.45 14.35 0.45

Exhibit 3.11.23-3 
Form 6197, Gas Guzzler Tax-Road Map

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Exhibit 3.11.23-4 
Form 8849, Claim for Refund of Excise Taxes-Road Map

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Exhibit 3.11.23-5 
Form 2290, Heavy Vehicle Use Tax Return

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Exhibit 3.11.23-6 
Form 11-C, Occupational Tax and Registration Return for Wagering

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TAX RATES FOR FORM 11-C

Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May Jun.
$500.00 458.33 416.66 375.00 333.33 291.66 250.00 208.33 166.66 125.00 83.33 41.66
$50.00 45.83 41.66 37.50 33.33 29.16 25.00 20.83 16.66 12.50 8.33 4.16

Note:

This chart is prepared to include the fraction of a cent as required on the return.

Exhibit 3.11.23-7 
Form 730, Tax on Wagering-Road Map

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Exhibit 3.11.23-8 
Street Abbreviations

Word Abbr.   Word Abbr.   Word Abbr.
Alley ALY   Fork FRK   Pines PNES
Annex ANX   Forks FRKS   Place PL
Arcade ARC   Fort FT   Plain PLN
Avenue AVE   Freeway FWY   Plains PLNS
Bayou BYU   Gardens GDNS   Plaza PLZ
Beach BCH   Gateway GTWY   Point PT
Bend BND   Glen GLN   Port PRT
Bluff BLF   Green GRN   Prairie PR
Bottom BTM   Grove GRV   Radial RADL
Boulevard BLVD   Harbor HBR   Ranch RNCH
Branch BR   Haven HVN   Rapids RPDS
Bridge BRG   Heights HTS   Rest RST
Brook BRK   Highway HWY   Ridge RDG
Burg BG   Hill HL   River RIV
Bypass BYP   Hills HLS   Road RD
Camp CP   Hollow HOLW   Row RW
Canyon CYN   Inlet INLT   Run RUN
Cape CPE   Island IS   Shoal SHL
Causeway CSWY   Islands ISS   Shoals SHLS
Center CTR   Isle ISLE   Shore SHR
Circle CIR   Junction JCT   Shores SHRS
Cliffs CLFS   Key KY   Spring SPG
Club CLB   Knolls KNLS   Springs SPGS
Corner COR   Lake LK   Spur SPUR
Corners CORS   Lakes LKS   Square SQ
Course CRSE   Landing LNDG   Station STA
Court CT   Lane LN   Stream STRM
Courts CTS   Light LGT   Street ST
Cove CV   Loaf LF   Summit SMT
Creek CRK   Locks LCKS   Terrace TER
Cresent CRES   Lodge LDG   Trace TRCE
Crossing XING   Loop LOOP   Track TRAK
Dale SL   Mall ML   Trail TRL
Dam DM   Manor MNR   Trailer TRLR
Divide DV   Meadows MDWS   Tunnel TUNL
Drive DR   Mill ML   Turnpike TPKE
Estates EST   Mills MLS   Union UN
Expressway EXPY   Mission MSN   Valley VLY
Extension EXT   Mount MT   Viaduct VIA
Fall FL   Mountain MT   View VW
Falls FLS   Neck NCK   Village VLG
Ferry FRY   Orchard ORCH   Villa VL
Field FLD   Oval OVAL   Vista VIS
Fields FLDS   Park PARK   Walk WALK
Flats FLT   Parkway PKY   Way WAY
Ford FRD   Pass PASS   Wells WLS
Forest FRST   Path PATH    
Forge FRG   Pike PIKE  

Exhibit 3.11.23-9 
Credit Reference Numbers (CRN)

Credit Reference Number
304 Taxable bias-ply or super single tires
305 Taxable tires, super single tires designed for steering
306 Exported Diesel-Water Fuel Emulsion
307 Renewable diesel mixtures
308 Fishing rods and fishing poles
309 Diesel-water fuel emulsion
310 Diesel-water emulsion (Blender claims)
322 Local telephone, toll telephone, and teletypewriter exchange service
323 Compressed natural gas (IRS No. 101)
324 Aviation gasoline (IRS No. 14) (Other than CRN 354)
326 Transportation of persons by air
327 Use of international air travel facilities
328 Transportation of property by air
329 Transportation by water
340 Gas guzzler
341 Sport fishing equipment
342 Electric outboard motors and sonar devices
344 Bows
345 Ozone depleting chemicals (floor stocks) (IRS No. 20)
346 Kerosene (IRS No. 35) (other than CRNs 347 and 348)
347 Nontaxable use of undyed kerosene in certain intercity and local buses
348 Nontaxable use of undyed kerosene in trains
349 ODC tax on imported products (IRS No. 19)
350 Nontaxable use of undyed diesel fuel in certain intercity and local buses
351 Alcohol sold as but not used as fuel
352 Nontaxable use of LPG in certain intercity and local busses
353 Nontaxable use of undyed diesel fuel in trains
354 Nontaxable use of aviation gasoline in commercial aviation (other than foreign trade)
355 Nontaxable use of aviation fuel (other than gasoline) in commercial aviation (other than foreign trade)
356 Use of gasoline for 10 percent gasohol blending
357 Use of gasoline for 7.7 percent gasohol blending
358 Gasoline for 10 percent gasohol
359 10 percent gasohol
360 Diesel fuel (other than CRNs 350 and 353)
361 LPG (other than CRN 352)
362 Gasoline
363 Use of gasoline for 5.7 percent gasohol blending
364 Inland waterways fuel use
365 Form 2290
366 Highway type tires
367 Form 11-C
368 Form 730
369 Aviation fuel (other than gasoline) (other than CRNs 355 and 377)
370 Arrow components (IRS No. 102)
371 Dyed diesel fuel used in trains
373 Gasoline for 7.7 percent gasohol
374 Gasoline for 5.7 percent gasohol
375 7.7 percent gasohol
376 5.7 percent gasohol
377 Aviation fuel (other than gasoline) for use in commercial aviation (other than foreign trade) (other than CRN 355)
378 Dyed diesel fuel used in certain intercity or local buses
379 Other fuels
380 Foreign insurance (IRS No. 30)
381 Obligations not registered form (IRS No. 31)
382 Coal underground mined (IRS No. 36) (per ton)
383 Truck, trailer, and semitrailer chassis and bodies, and tractors (IRS No. 33)
384 Coal underground mined (IRS No. 37) (percent of sales price)
385 Coal surface mined (Per ton)
386 Coal surface mined (percent of sales price)
387 Fishing Tackle boxes
388 Biodiesel mixtures (other than agro-biodiesel)
389 Arrows shafts
390 Agro-biodiesel mixtures
392 Passenger vehicles
393 Alcohol fuel mixtures containing ethanol
394 Alcohol mixtures containing alcohol (other than ethanol)
395 Other non taxable use (LPG)
396 Taxable tires other than biasply or super single
397 Vaccines
398 Ozone depleting chemicals
411 Gasoline (Exported)
412 Aviation gasoline (Exported)
413 Diesel fuel (Exported)
414 Kerosene (Exported)
415 Exported dyed diesel fuel
416 Exported dyed kerosene
417 Kerosene for use in commercial aviation (other than foreign trade)
418 Kerosene nonexempt use in noncommercial aviation
419 Nontaxable use of Liquid Petroleum Gas (LPG)
420 Nontaxable use of P series fuels
421 Nontaxable use of Compressed natural gas
422 Nontaxable use of Liquefied hydrogen
423 Nontaxable use of Any liquid fuel derived from coal (including peat)
424 Nontaxable use of Liquid hydrocarbons derived from biomass
425 Nontaxable use of Liquefied natural gas
426 Alternative Fuel Credit for Liquefied natural gas
427 Alternative Fuel Credit for P series fuels
428 Alternative Fuel Credit for Compressed natural gas
429 Alternative Fuel Credit for Liquefied hydrogen
430 Alternative Fuel Credit for any liquid fuel derived from coal (including peat)
431 Alternative Fuel Credit for liquid hydrocarbons derived from biomass
432 Liquefied natural gas
438 Taxable Medical Devices
439 Patient Centered Outcomes Research (PCOR) Fee

Exhibit 3.11.23-10 
Action Codes

Action Code Description Workday Suspense Period Function Used In
001 Input Document 0 GEN
Correspondence
210 EPMF Correspondence 60 EC, S
211 First Taxpayer Correspondence 40 CE, EC, S
212 Second Taxpayer Correspondence 25 CE, EC, S
213 Correspondence to Other Than Taxpayer 40 CE, EC, S
215 International Correspondence 45 CE, EC, S
225 Signature Only 40 CE, EC, S
226 Signature Only (International) 40 CE, EC, S
In House Research
300 Examination (Fuel Tax Credit) 10 CE, EC, S
310 Statute Control 10 CE, EC, S
320 Entity Control 10 CE, EC, S
Criminal Investigation Division
331 Frivolous Review 3 CE, EC
332 QRDT Review 3 CE, EC
333 Prompt Audit 10 CE, EC, S
334 Joint Committee 10 CE, EC, S
335 Frivolous Case 10 CE, EC, S
336 QRDT Case 10 CE, EC, S
337 Other CID 10 CE, EC, S
Accounting
341 Manual Refund 10 CE, EC, S
342 Credit Verification 10 CE, EC, S
343 Other Accounting 10 CE, EC, S
344 Manual Refund (ERS) 0 EC
MFTRA Research
351 TIN Research 0 EC, S
352 Name Research 3 CE, EC, S
353 Address Research 3 CE, EC, S
354 Filing Requirement Research 3 CE, EC, S
355 Other MFTRA Research 5 CE, EC, S
360 Other In-House Research 10 CE, EC, S
370 Examination 10 CE, EC, S
Management Suspense
410 Assistance Needed 0 EC
420 Management Suspense A 5 CE, EC, S
430 Management Suspense B 10 CE, EC, S
440 Management Suspense C 15 CE, EC, S
450 Management Suspense D 20 CE, EC, S
460 Management Suspense E 25 CE, EC, S
470 Complex Error Code 0 EC
480 Early Filed Suspense 150 CE, EC, S
490 System Problem 5 CE, EC, S
Missing Document
510 Missing Document 0 CE
511 Missing Document - 1st Suspense 25 EC, S
512 Missing Document - 2nd Suspense 20 S
513 Missing Document - 3rd Suspense 20 S
515 Missing Document - Short Term 5 EC, S
Magnetic Tape
550 Magnetic Tape Return - Check for Attachments 0 CE
551 Magnetic Tape Return - Inconsistent Data 0 CE
ETEC
560 Form 720 tax < $1 million and Part III, Line 4 "Claims" has a value 0 GEN
570 Form 720 tax ≥ $1 million and Part III, Line 4 "Claims" does not have a value 0 GEN
580 Form 720 has a value ≥ $1 million and Part III, Line 4 has a value 0 GEN
Rejects
610 Renumber - Non-Remit 0 CE, EC
611 Renumber - Remit 0 CE, EC
620 NMF/Non-ADP 0 CE, EC
630 Reinput 0 EC, S
640 Void 0 CE, EC, S
650 International 0 CE, EC, S
660 Data Control Delete 0 S
670 Rejected Missing Document 0 S
Duplicate DLN
700 Duplicate Block DLN 0 GEN
711 Duplicate Document DLN from Code and Edit 0 GEN
712 Duplicate Document from Error Correction 0 GEN
713 Duplicate Document from Unpostables 0 GEN
714 Duplicate Document from Unworkable Suspense 0 GEN
715 Duplicate Document from Workable Suspense 0 GEN
800 NAP Linkage Problem 2 EC, S
900 Unpostable Record 0 GEN
CE = Code and Edit EC = Error Correction S = Suspense Correction GEN = Computer Generated

Exhibit 3.11.23-11 
Frivolous Return Criteria

Returns or submissions that contain positions/arguments not listed below, which on their face have no basis for validity in existing law, or which have been deemed frivolous in a published opinion of the United States Tax Court or other court of competent jurisdiction, may be determined to reflect a desire to delay or impede the administration of Federal tax laws and thereby subject to the $5,000 penalty.

Note:

Notice 2007-30 has been revised. For submissions made and issues raised between January 14, 2008 and April 7, 2010, Notice 2008.14 applies. Effective for submissions made and issues raised after April 7, 2010, Notice 2010-33 dated April 2010 applies.

POTENTIAL FRIVOLOUS RETURN FOR EXAMINATION REVIEW
Alleged Churches/First Amendment Income from non-religious sources and may claim a vow of poverty.
Altered Form Altering any or all line items with the intent of facilitating non-compliance with the tax laws.
Altered Jurat/UCC 1-207 Return contains income and deductions but the jurat has been altered or stricken. May include reference to UCC 1-207 or a statement that the return was not signed under penalties of perjury.
Amended Returns/Form 843 Claim Amended return or a Form 843 filed to obtain a total refund of all taxes paid in prior years, based on a tax avoidance argument.
Challenges to Authority/Due Process Questions various administrative authorities such as delegation orders, summons authority, privacy act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized.
Challenges to Authority/Title 26 or "law" in Other Documents Argues that Title 26 of the United States Code is not law because it was never enacted as named
Disclaimer Submits a disclaimer stating, "disclaims the liability for the tax due" , making the liability on the return zero.
Fifth Amendment Assertion of the Fifth Amendment right against self incrimination as a basis for not providing any financial information.
Foreign Income Argues that United States citizens and residents are not subject to tax on their wages or other income derived from sources within the United States, as only foreign based income or income received by nonresident aliens and foreign corporations from sources within the United States is taxable.
IRS is a Private Organization/Collects Tribute, Not Taxes Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc., which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank, or is part of the United Nations and is clandestinely leading the tax paying public into a "new world order."
Not a Person Argues that a taxpayer is not a "person" within the meaning of IRC Section 7701(a)(14).
Obscene, Vulgar, Harassing Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner.
Protest Against Government Action/Inaction Argues that refusal to file or pay is justified because they disagree with government policies or spending plans.
Sixteenth Amendment Argues the Sixteenth Amendment was not properly ratified and therefore the federal government does not have the legal authority to collect an income tax without apportionment.
Straw Men Argues the government has created an entity separate and distinct from the taxpayer. A "straw man" and any tax obligations are exclusively those of the "straw man" .
Taxes are Voluntary/Law Does Not Require Submits a return, amended return or correspondence that argues income taxes are voluntary.
U.S. v. Long Submits a return with zero money amounts much the same as the Zero Return category and U.S. V. Long is referenced. See NOTE in Zero returns below.
Unsigned Returns The individual completes a return but fails to sign, a statement indicating disagreement with the tax system is attached or added to the return.
Valuation Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc.
Zero Returns Submits a return with zero money amounts. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also contain arguments regarding the definition of income.
Note: Returns having only zeros, no entries, are blank, or indicate "None" , "Not Liable" , etc. with no evidence of frivolous arguments are not to be considered as frivolous returns.
Other All others including those listed in Notice 2008-16. This category includes non-filer accounts resulting from initial compliance check such as cross reference TINs.
Note: Frivolous arguments citing "Collection Due Process" (CDP) should be reviewed by Collections for possible referral to Appeals. Refer to IRM 5.19.8, Collection Appeal Rights, for additional information.

Exhibit 3.11.23-12 
U.S. Possessions State Abbreviations and ZIP Codes

2 LTR CODE STATE NAME ZIP CODE 2 LTR CODE STATE NAME ZIP CODE
AA America- Atlantic 34001 MS Mississippi 38601
AE America-Europe 09001 or 09601 MO Missouri 63001
AP America-Pacific 96201 or 98701 MT Montana 59001
AL Alabama 35001 NE Nebraska 68001
AK Alaska 99501 NV Nevada 88901
AZ Arizona 85001 NH New Hampshire 03001
AR Arkansas 71601 NJ New Jersey 07001
CA California 90001 NM New Mexico 87001
CO Colorado 80001 NY New York 00401
CT Connecticut 06001 NC North Carolina 27001
DC District of Columbia 20001 ND North Dakota 58001
DE Delaware 19701 OH Ohio 43001
FL Florida 32001 OK Oklahoma 73001
GA Georgia 30001 OR Oregon 97001
HI Hawaii 96701 PA Pennsylvania 15001
ID Idaho 83201 RI Rhode Island 02801
IL Illinois 60001 SC South Carolina 29001
IN Indiana 46001 SD South Dakota 57001
IA Iowa 50001 TN Tennessee 37001
KS Kansas 66001 TX Texas 75001
KY Kentucky 40001 UT Utah 84001
LA Louisiana 70001 VT Vermont 05001
ME Maine 03901 VA Virginia 20101
MD Maryland 20601 WA Washington 98001
MA Massachusetts 01001 WV West Virginia 24701
MI Michigan 48001 WI Wisconsin 53001
MN Minnesota 55001 WY Wyoming 82001
City ZIP Code City ZIP Code
American Samoa (AS) Federated States of Micronesia (FM)
Faga'itua 96799 Chuuk 96942
Leone 96799 Kosrae 96944
Olosega Manua' 96799 Pohnpei 96941
Pago Pago 96799 Yap 96943
Marshall Islands (MH) Palau (PW)
Ebeye 96970 Koror 96940
Majuro 96960 Palau 96940
Northern Mariana Islands (MP) U.S. Virgin Islands (VI)
Capitol Hill 96950 Charlotte Amalie 00802
Rota 96951 Christiansted 00820
Saipan 96950 Cruz Bay 00830
Tinian 96952 Downtown 00840
Guam (GU) Frederiksted 00840
Agana 96910 Kingshill 00850
Inarajan 96917 Saint Croix 00820
Merizo 96916 Saint John 00830
Tamuning 96931 Saint Thomas 00805
Umatac 96915 Sunny Isle 00850
Yona 96915 Veterans Annex 00820
Puerto Rico (PR)
Adjuntas 00601 Laplata 00786
Aquada 00602 Lares 00669
Aquadilla 00603 Las Marias 00670
Agnes Buenas 00703 Las Piedras 00771
Aguirre 00704 Levittown 00949
Aibonito 00705 Loiza 00772
Anasco 00610 Loiza Street Station 00936
Angeles 00611 Loquillo 00773
Arecibo 00612 Manati 00674
Arroyo 00714 Maricao 00606
Bajadero 00616 Maunabo 00707
Barceloneta 00617 Mayaquez 00680
Barraquitas 00794 Mercedita 00715
Barrio Obrero Station 00935 Minillas Center 00936
Bayamon 00956 Moca 00676
Boqueron 00622 Morovis 00687
Cabo Rojo 00623 Naguabo 00718
Caguas 00725 Narajito 00719
Camuy 00627 Orocovis 00720
Canovanas 00729 Palmer 00721
Caparra Heights 00920 Patillas 00723
Carolina 00982 Penuelas 00624
Catano 00962 Ponce 00731
Cayey 00736 Puerta de Tierra 00936
Ceiba 00735 Puerta Real 00740
Cerro Gordon 00754 Punta Santiago 00741
Ciales 00638 Quebradillas 00678
Cidra 00739 Ramey 00603
Coamo 00769 Rincon 00677
Comerio 00782 Rio Blanco 00744
Condado 00907 Rio Grande 00721
Corozal 00783 Rio Piedras 00927
Coto Laurel 00780 Rosario 00636
Culebra 00775 Sabana Grande 00637
Dorado 00646 Sabana Hoyos 00688
Ensenada 00647 Sabana Seca 00952
Esperanza 00765 Saint Just 00978
Fajardo 00738 Salinas 00751
Fernandez Juncos 00936 San Antonio 00690
Florida 00650 San Francisco 00927
Fort Buchanan 00934 San German 00683
Garrachales 00652 San Juan 00936
Guanica 00653 San Lorenzo 00754
Guayama 00784 San Sebastian 00685
Guayanilla 00656 Santa Isabel 00757
Guaynabo 00965 Sanrurce 00936
Gurabo 00778 Toa Alta 00953
Hatillo 00659 Toa Boa 00949
Hato Rey 00936 Trujillo Alto 00976
Harmingueros 00660 University 00936
Humacao 00791 Utuado 00641
Isabela 00662 Vega Alta 00692
Jayuya 00664 Vega Baja (box 1-9049) 00694
Juana Diaz 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
Lajas 00667 Yauco 00698

Exhibit 3.11.23-13 
Foreign Country Codes

Foreign Country Country Code
Abu Dubai AE
Afghanistan AF
Akrotiri AX
Aland Island CI
Albania AL
Algeria AG
Andorra AN
Angola AO
Anguilla AV
Antarctic Lands FS
Antarctica AY
Antigua AC
Antigua and Barbuda AC
Argentina AR
Armenia AM
Aruba AA
Ascension XA
Ashmore Island AT
Ashmore and Cartier Islands AT
Australia AS
Austria AU
Azerbaijan AJ
Azores XZ
Bahamas BF
Bahrain BA
Baker Island FQ
Balearic Islands SP
Bangladesh BG
Barbados BB
Barbuda AC
Bassas da India BS
Belarus BP
Belgium BE
Belize BH
Benin BN
Bermuda BD
Bhutan BT
Bolivia BL
Bonaire NT
Bosnia and Herzegovina BK
Botswana BC
Bouvet Island BV
Brazil BR
British Indian Ocean Territory IO
British Virgin Islands VI
Brunei Darussalam BX
Bulgaria BU
Burkina Faso UV
Burma BM
Burundi BY
Caicos Islands TK
Cambodia CB
Cameroon CM
Canada CA
Canary Islands XY
Cape Verde CV
Cartier Island AT
Cayman Islands CJ
Central Africa Republic CT
Chad CD
Channel Islands XC
Chile CI
China CH
Christmas Island KT
Clipperton Islands IP
Cocos Island CK
Columbia CO
Comoros CN
Congo (Brazzaville) CF
Congo (Kinshasa), Dem Rep of the CG
Cook Islands CW
Coral Sea Islands Territory CR
Corsica FR
Costa Rica CS
Cote d'Ivoire IV
Croatia HR
Cuba CU
Curacao NT
Cyprus CY
Czech Republic EZ
Democratic People's Republic of Korea (South) KN
Democratic Republic of Congo CG
Denmark DA
Dhekelia DX
Djibouti DJ
Dominica DO
Dominican Republic DR
Dubai AE
East Timor TT
Ecuador EC
Egypt EG
El Salvador ES
Eleuthera Island BF
England XE
Equatorial Guinea EK
Eritrea ER
Estonia EN
Ethiopia ET
Europa Island EU
Falkland Islands FK
Faroe Islands FO
Fiji FJ
Finland FI
French Southern and Antarctic Lands FS
France FR
French Guiana FG
French Polynesia FP
Futuna WF
Gabon GB
Gambia GA
Gaza Strip GZ
Georgia GG
Germany GM
Ghana GH
Gibraltar GI
Glorioso Islands GO
Great Britain UK
Greece GR
Greenland GL
Grenada GJ
Grenadines VC
Guadeloupe GP
Guatemala GT
Guernsey GK
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island and McDonald Island HM
Honduras HO
Hong Kong HK
Howland Island HQ
Hungary HU
Iceland IC
India IN
Indonesia ID
Iran IR
Iraq IZ
Ireland EI
Isle of Man IM
Israel IS
Italy IT
Jamaica JM
Jan Mayen JN
Japan JA
Jarvis Island DQ
Jersey JE
Johnston Atoll JQ
Jordan JO
Juan de Nova Island JU
Kazakhstan KZ
Kenya KE
Kingman Reef KQ
Kiribati KR
Korea (North) KS
Korea (South) KN
Kurile Islands RS
Kuwait KU
Kyrgyzstan KG
Laos LA
Latvia LG
Lebanon LE
Lesotho LT
Liberia LI
Libya LY
Liechtenstein LS
Lithuania LH
Luxembourg LU
Macau MC
Macedonia MK
Madagascar MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Martinique MB
Mauritania MR
Mauritus MP
Mayotte MF
McDonald Island HM
Mexico MX
Midway Islands MQ
Miquelon SB
Moldova MD
Monaco MN
Mongolia MG
Montenegro YI
Montserrat MH
Morocco MO
Mozambique MZ
Myanmar XM
Namibia WA
Nauru NR
Navassa Island BQ
Nepal NP
Netherlands NL
Netherlands Antilles NT
Nevis SC
New Caledonia NC
New Zealand NZ
Nicaragua NU
Niger NG
Nigeria NI
Niue NE
Norfolk Island NF
North Korea KS
Northern Ireland UK
Norway NO
Oman MU
Other (country not identified elsewhere) XX
Pakistan PK
Palau PS
Palmyra Atoll LQ
Panama PM
Papua New Guinea PP
Paracel Islands PF
Paraguay PA
Peru PE
Philippines RP
Pitcairn Islands PC
Poland PL
Portugal PO
Qatar QA
Redonda VI
Republic of Korea (North) KS
Republic of Singapore SN
Reunion RE
Romania RO
Russia RS
Rwanda RW
Ryukyu Islands JA
S Georgia Island SX
S Georgia Island and S Sandwich Island SX
S Sandwich Island SX
San Marino SM
Sao Tome and Principe TP
Sarawak MY
Saudi Arabia SA
Scotland XS
Senegal SG
Serbia YI
Serbia and Montenegro YI
Seychelles SE
Sierra Leone SL
Singapore SN
Slovak Republic XR
Slovakia LO
Slovenia SI
Solomon Islands BP
Somalia SO
South Africa SF
South Georgia Island SX
South Georgia Island and South Sandwich Island SX
South Korea KN
South Sandwich Island SX
Spain SP
Spratly Islands PG
Sri Lanka CE
St. Barthelemy TB
St. Helena SH
St. Kitts and Nevis SC
St. Lucia ST
St. Martin RN
St. Miquelon SB
St. Pierre SB
St. Pierre and Miquelon SB
St. Vincent and Grenadines VC
Sudan SU
Suriname NS
Svalbard SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Taiwan TW
Tajikistan TI
Tanzania TZ
Thailand TH
The Bahamas BF
The Gambia GA
The Netherlands NL
Togo TO
Tokelau TL
Tonga TN
Tortola VI
Trinidad and Tobago TD
Tristan Da Cunha XT
Tromelin Island TE
Tunisia TS
Turkey TU
Turkmenistan TX
Turks and Caicos Islands TK
Tuvalu TV
Uganda UG
Ukraine UP
United Arab Emirates TC
Uruguay UY
Uzbekistan UZ
Vanuatu NH
Vatican City VT
Venezuela VE
Vietnam VM
Wake Island WQ
Wales XW
Wallis and Futuna WF
West Bank WE
Western Sahara WI
Western Samoa WS
Windward Island VC
Yemen YM
Yugoslavia (dissolved in 1992) YI
Zaire CG
Zambia ZA
Zimbabwe ZI

Exhibit 3.11.23-14 
Provincial, Foreign State and Territory Abbreviations

Australia State Abbreviation
Australian Capital Territory ACT
New South Wales NSW
Northern Territory NT
Queensland QLD
South Australia SA
Tasmania TAS
Victoria VIC
Western Australia WA
Brazil State Abbreviation
Acre AC
Alagoas AL
Amapa AP
Amazonas AM
Bahia BA
Ceara CE
Distrito Federal DF
Esperito Santo ES
Goias GO
Maranhao MA
Mato Grosso MT
Mato Grosso do Sul MS
Minas Gerais MG
Parana PR
Paraiba PB
Para PA
Pernambuco PE
Piaui PI
Rio Grande do Norte RN
Rio Grande do Sul RS
Rio de Janeiro RJ
Rondonia RO
Roraima RR
Santa Catarina SC
Sergipe SE
Sao Paulo SP
Tocantins TO
Canada Province/Territory Abbreviation
Alberta AB
British Columbia BC
Manitoba MB
New Brunswick NB
Newfoundland and Labrador NL
Northwest Territories NT
Nova Scotia NS
Nunavut NU
Ontario ON
Prince Edward Island PE
Quebec QC
Saskatchewan SK
Yukon YT
Cuba Provincias Abbreviation
Camaguey CG
Ciego de Avila CA
Cienfuegos CF
Ciudad di La Habana CH
Gramma (Bayamo) GR
Guantanamo GT
Holguin HO
La Habana HA
Matazas MT
Municipio Especial Isla de la Juventud IJ
Pinar del Rio PR
Sancti Spiritus SS
Santiago de Cuba SC
(Victoria de) Las Tunas LT
Villa Clara VC
Italy Provincia Abbreviation
Agrigento AG
Alessandria AL
Ancona AN
Aosta/Aoste AO
Arezzo AR
Ascoli Piceno AP
Asti AT
Bari BA
Belluna BL
Beneveto BN
Bergamo BG
Biella BI
Bologna BO
BolozanoBolzen BZ
Brescia BS
Brindisi BR
Cagliari CA
Caltanisetta CL
Campobasso CB
Caserta CE
Catania CT
Catanzaro CZ
Chieti CH
Como CO
Cosenza CS
Cremona CZ
Crotone KR
Cuneo CN
Enna EN
Ferrara FE
Firenze FI
Foggia FG
Forli FO
Frosinone FR
Genova GE
Gorizia GO
Grosseto GR
Imperia IM
Isernia IS
L'Aquila AQ
La Spezia SP
Latina LT
Lecce LE
Livorno LI
Lodi LO
Lucca LU
Macerata MC
Mantova MN
Massa-Carrara MS
Matera MT
Messina ME
Milano MI
Modena MO
Napoli NA
Novara NO
Nuoro NU
Oristano OR
Padova PD
Palermo PA
Parma PR
Pavia PV
Perugia PG
Pesaro-Urbino PS
Pescara PE
Piacenza PC
Pisa PI
Pistoia PT
Pordenone PN
Potenza PZ
Prato PO
Ragusa RG
Pavenna RA
Peggio de Calabria RC
Reggio nell'Emilia RE
Rieti RI
Rimini RN
Roma RM
Rovigo RO
Salerno SA
Sassari SS
Savona SV
Siena SI
Siracusa SR
Sondrio SO
Taranto TA
Teramo TE
Terni TR
Torino TO
Trapani TO
Trento TN
Treviso TV
Trieste TS
Udine UD
Varese VA
Venezia VE
Verbania VB
Vercelli VC
Verona VR
Vibo Valentia VV
Vincenza VI
Viterbo VT
Mexico State Abbreviation
Aguascalientes AGS
Baja California Norte BCN
Baja California Sur BCS
Campeche CAM
Chiapas CHIS
Chihuahua CHIH
Coahuila COAH
Colima COL
Distrito Federal DF
Durango DGO
Guanajuato GTO
Guerrero GRO
Hidalgo HGO
Jalisco JAL
Mexico MEX
Michoacan MICH
Morelos MOR
Nayarit NAY
Nuevo Leon NL
Oaxaca OAX
Puebla PUE
Queretaro QRO
Quintana ROO QROO
San Luis Potosi SLP
Sinaloa SIN
Sonora SON
Tabasco TAB
Tamaulipas TAMPS
Tlaxcala TLAX
Veracruz VER
Yucatan YUC
Zacatecas ZAC
The Netherlands Province Abbreviation
Drenthe DR
Flevoland FLD
Friesland FR
Gelderland GLD
Groningen GN
Lemburg LB
North Brabant NB
North Holland NH
Overijssel OV
South Holland ZH
Utrecht UT
Zeeland SLD

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