The Taxpayer Advocate Service (TAS) SLA contains basic requirements for handling TAS-referred cases, and includes specific actions to take on TAS referrals and specific time frames for completing those actions.

The SLA can be found at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance" and procedures found in IRM 13, Taxpayer Advocate Service.

The purpose of this SLA is to identify a set of processing customer service targets which the Wage and Investment Operating Division (W&I) and the Tax Exempt and Government Entities Operating Division (TE/GE) agree are an acceptable level of service for the term of the agreement.

The TA uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. TAS utilizes Form 12412, Operation Assistance Request (OAR), to initiate the OAR process.

In cases requiring an OAR, TAS will complete Form 12412 and forward the case to the Operating Division Liaison via Form 3210, Document Transmittal. The Operating Division Liaison will review the case, assign it to the appropriate area, and monitor the case through its conclusion.

When TAS has requested expedite processing, Operating Division or Functions Liaisons will acknowledge receipt via Form 3210, secure messaging e-mail, facsimile, or by telephone within one (1) workday of receipt of the OAR.

For OARs that do not require expedite processing, the Operating Division or Functions Liaisons will acknowledge receipt via Form 3210, secure messaging e-mail, facsimile, or by telephone within three (3) workdays or receipt of the OAR.

Every effort must be made to acknowledge and resolve the requested OAR actions within the SLA time frames. Time frames for the OAR case to be complete are indicated on Form 12412.

For more detailed information, please refer to: IRM 13, Taxpayer Advocate Service and http://tas.web.irs.gov

This IRM is used by the Submission Processing Code and Edit (C&E), Error Resolution and Rejects functions, and may be cited by other IRMs for processing EPMF Employee Plans (EP) returns. The Ogden Campus is the central processing center for all EP returns. Unprocessed EP returns received in other Campuses or Field offices must be routed to the Ogden Submission Processing Campus per IRM 3.10.72, Receiving, Extracting, and Sorting.

IRM 3.11.27.3 through IRM 3.11.27.4 provide the following instructions for a specific EP return:

IRM 3.11.27.5 through IRM 3.11.27.15.9.2 provide general information and instructions for Error Resolution and Rejects processing.

The following general information can be used when editing Form 5500-EZ. If the general instructions and the form specific instructions conflict, follow the form specific instructions.

Perfect the "Must Enter" entity information (name, address, EIN, plan number, tax period and received date).

No correspondence will be generated to the filer for missing information on Form 5500–EZ.

Perfect the lines to be transcribed (T-lines) on the return as indicated by a "T" on the exhibit for the form to be edited as follows:

A dollar entry is a positive or negative dollar amount.

A blank indicates either of the following:

Always perfect the return from a supporting attachment unless otherwise stated.

When the filer submits an EXACT duplicate of the return, e.g., page 1 has the same information on both returns, (plan number, tax period, name, address) and line items have the same money amounts, "X" the duplicate pages and move to the back of the return.

Detach only original document (e.g., documents which have an original signature or documents which are not marked "copy" or attached to supplement or support the return) by doing the following:

If any attachments to Form 5500-EZ provide a reasonable cause statement from the filer for filing late or if Form 3198-A, TE/GE Special Handling Notice, indicates late filing penalty should not be assessed, always edit a CCC R. Do Not route to EP Accounts.

If the post mark date is missing always edit the stamped date stamped on the return. If the stamped date is missing use the post mark date from the envelope on the detached document before routing.

Use Form 12837, Document Perfection IMF/BMF Research Request Form, to request research when instructed to do so.

The following IDRS Command Codes may be used for research:

Route to another campus function (e.g., ERS/Rejects, OAMC, R&C Entity) by doing one of the following:

See IRM 3.11.27.2.6.1, Using Routing Form 4227, for Form 4227 procedures.

Give the return to your manager to destroy if there is no information on the return or attachments to research on an unnumbered, unprocessable return.

Route a numbered, unprocessable return to Rejects per IRM 3.11.27.2.6, Routing to Other Functions.

An ERS Action Code rejects Form 5500-EZ from the system so it can be corrected by the Error Resolution and/or Reject functions, and identifies the reason the document was rejected. ERS Action Codes are used to indicate whether research, or some other action is needed. The Action Code will set the suspense period to be assigned to the return and place the return in the workable or unworkable suspense inventory.

When necessary, a three-digit Action Code will be assigned by the tax examiners. Action Codes are valid for Form 5500-EZ.

Edit the ERS Action Code in the bottom left margin of the return.

Edit the following Action Codes when a return cannot be perfected from the information present.

Form 4227 is required except when Action Code 480 is used for early filed future returns.

Only one Action Code can be assigned to a return at one time. If more than one Action Code is needed, edit the second Action Code on Form 4227.

If more than one Action Code of the same priority is required (e.g., 320 and 480), edit the Action Code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition.

Computer Condition Codes (CCC) are used to identify a special condition or computation to post to the Master File.

Valid CCCs for Form 5500-EZ are 1, C, F, G, I, R, S, U, V, and Y.

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Edit one or more CCCs when instructed to do so.

CCCs are edited on page 1, in the center top margin above the form title of the return:

Edit CCC "1" "Fact of Filing" - for form revision 2008 and prior or tax period 2008 and prior. Edit only the following fields:

To be processable, a return must have a TIN, a legible name, and plan number. Conditions which make a return unprocessable are:

Attach a Form 4227 noting the unprocessable condition and route to the appropriate area.

A "copy" return is a numbered or unnumbered return which is marked "copy" , "state copy" , "duplicate" , etc. Edit the return by circling the words "copy" , "state copy" , "duplicate " , etc., and process as an original return. No IDRS research is required.

Form 5500-EZ are due seven months after the plan year ending. Refer to the Due Dates table below to determine the filing due date for Form 5500-EZ.

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

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

If the filer is delinquent and has attached a statement of Reasonable Cause, edit CCC "R" in the center top portion of the return.

If a Form 5558, is attached to the return, and the filer has attached a statement that meets Reasonable Cause to the return, edit CCC "R" .

A Received Date is required on all Forms 5500-EZ either stamped or edited in MMDDYY format on the first page of the return. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Determine if the CCC "R" should be edited. Keep in mind the timely due dates for the return you are processing and, if necessary, examine envelopes and edit the earliest received date to prevent an unnecessary late penalty assessment. Follow the priority in (4) below for determining the earliest received date. If the Revenue Agent enters a date that the Form 5500-EZ was secured, edit that date as the received date.

If more than one IRS received date is stamped on a return, circle all but the earliest date.

The Received Date may or may not be stamped on the face of the return.

If the date stamp is missing or is illegible, determine the Received Date following the priority list below and edit the earliest date in MMDDYY format in the middle of the first page. Always search attachments for an IRS Received Date and edit the earliest date on Page 1 of the return before using the priority items listed below:

Consider returns timely filed if the following conditions exist:

If the received date is prior to the tax period, do the following:

Edit the IRS received date as follows:

An Amended return may be identified by the "Amended" box being checked and/or by such words as "AMENDED" , "Revised" , "SUPPLEMENTAL" , "ADDITIONAL" , or any other positive indication that the taxpayer has filed previously. Filing a "Copy" of a return is not sufficient reason to label a return "Amended" unless accompanied by a positive statement from the taxpayer.

Examine the return for attachments. Do not separate any related attachments from the return that the taxpayer has submitted to explain the reason for the amended return, as this information will be used by Accounts Management. Detach any unrelated documents and route them to the appropriate function using Form 4227, Edit Action Trail on the return.

If there is an indication the return is amended and:

The following data must be present and edited on all amended returns, see IRM 3.11.27.4.1 through IRM 3.11.27.4.23:

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

Each re-entry return must have a Form 3893, Re-Entry Document Control or Form 13596, attached.

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

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

The Examination Division occasionally secures and uses a copy of the taxpayer's return as a source document to complete an audit examination. This copy is then submitted for submission processing as an original return.

These returns can be identified by the words "Secured by TE/GE" , "Delinquent Return Secured" , "Copy Secured by Examination" or "TC 599 Input" . The return may also have either a Form 13133, Expedite Processing Cycle, or Form 3198-A attached.

Code and Edit will edit all applicable information as you would a non-secured return.

Edit CCC "C" .

Edit CCC "R" if the attached Form 3198-A indicates no late filing penalty should be assessed.

Secured delinquent returns and a substitute for a return require "Expedite Processing" . If found in a regular (11 day cycle) batch, pull out for special handling for "ISRP walk through" .

The Revenue Agents in the EP Division prepare returns for the filer. The return will be identified as a "Substitute for Return" , "SFR" , or "Substitute Return" . Code and Edit will edit all applicable information as you would on an original return. Edit CCC "C" . The following items must be present in order to process:

If the return is missing any required field listed in (1) above, attach Form 4227 noting the invalid condition, and route to Entity to research. Entity will return to Code & Edit to finish processing.

Substitute for Return and a Secured Return require "Expedite Processing" . If found in a regular (11 day cycle) batch, pull out for special handling for "ISRP walk through " .

If a current/prior year return is filed on a tax form for other than the current processing year, convert the transcription lines to the current year format by using the Prior Year Conversion Charts see Exhibit 3.11.27-1 Prior Year Conversion Chart.

Put Form 5500-EZ in page order 1-2.

The Form 5500-EZ contains two entity sections: the Employer's name and the Plan Administrator's name. The Employer's name in Part II 2a and the Employer Identification Number (EIN) in 2b must be present.

Perfect all "T-lines" (if blank) from attachments.

Amounts are entered in dollars.

Edit all tax periods.

An employee plan may have only one accounting period.

The accounting period must meet the "52/53" week rule defined in (a) and (b) below:

The tax period is the year and last month of the approved accounting period of the employee plan.

Edit the tax period to the right of the form title in YYMM format (e.g., if the Filer's plan year ending date is 12-31-2012, edit "1212" .)

Edit as follows:

If the filer indicates a return is an initial or the attachments indicates this is the initial (or first) EP return the Plan has filed under the EIN, check box A(1).

If the filer indicates "Amended" , "Corrected" , or " Additional" , check box A (2).

If the filer indicates that the return is a " Final" , "Terminated" , "Rolled Over to an Individual Retirement Arrangement (IRA)" , check box A (3).

If the filer indicates that the return is a " Short plan year return" , check box A (4).

or if the Final, Amended and Short boxes are checked, edit CCC "F" , "G" , and "S" .

Edit to right of box: 1 = if box is checked, 2 = if the box is not checked, and 3 = if the Plan Characteristic code in Part IV 9 value is 3A. If the Form 5500–EZ does not have a Foreign Plan box in Part I, edit "LNC 2" in the right hand margin.

A three digit Plan Number must be present. No action is required if a three digit number is present. Valid numbers are 001 through 999.

If a one or two digit number is entered, edit preceding zero(s).

If the plan number is blank, search attachments. If found, edit the plan number in 1b. If unable to determine the plan number, attach 4227, annotate "Plan Number" and route to EP Entity.

If the plan number is not in the valid range, annotate "Plan Number" and route to EP Entity.

If multiple plan numbers are present, annotate "Plan number" and route to EP Entity.

Effective Date of Plan must be in month, day, year format. If the month and/or day is missing but the year is present, edit "01" for the month and/or day. For example, if filer entered 4/09, edit 040109, if filer enter "09" , edit "010109" . If the date is written "4-1-09" , no editing is required.

If the date entered is incomplete and you are unable to determine the year, for example, 07-01-198, circle out the entry.

If more than one date is entered, circle out all entries.

The Name Control Consists of four characters or less. The name control will always be the first four characters of the Employer's Name.

Underline the name control on the "Employer's Name" Line 2a.

Always perfect the name control by underlining or editing the first four characters of the name as follows:

Employee Plans specific name control examples to be used are:

If unable to determine the name control by following the instructions above, route to entity.

The EIN is located in Part II, 2b of the Form in the "Employer Identification Number" box.

If a valid EIN is entered on line 2b, no action is required. If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 2b. If not found, research IDRS first and if unable to determine the EIN, annotate "EIN" and route to EP Entity.

An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 78, 79 and 89. All zeros (0) and nines (9's) are also invalid.

Perfect the EIN as follows:

If a complete Employer's telephone number is on the Employer Telephone number Line 2c, no editing of this line is necessary. ISRP will input the first 10 digits only.

If the Employer Telephone number is less than 10 digits or illegible, perfect from attachments. Circle out the entry if it can not be perfected.

If a complete business code is on the Business Code Line 2d, no editing of the line is necessary.

If the Business Code is less than 6 digits or illegible, perfect from attachments. If unable to perfect from attachments. Circle out the entry if it can not be perfected.

If a valid Administrator's EIN is entered on line 3b, no editing of the line is necessary, see IRM 3.11.27.4.8(3).

If the EIN is less or more than nine digits, perfect from attachments. If unable to perfect from attachments, circle out the entry.

Perfect the Name of Trust entered on Line 4a, if illegible.

If a valid Trust EIN is entered on line 4b, no editing of the line is necessary, see IRM 3.11.27.4.8(3).

If the EIN is less or more than nine digits, perfect from attachments. If unable to perfect from attachments, circle out the entry.

Perfect the Employer's Name entered on line 5a, if illegible.

If a complete Employer's EIN is entered on line 5b or blank, no editing is necessary. ISRP will input the first nine digits only.

If the EIN is less or more than 9 digits or illegible, circle out the entry.

If a complete Employer's Plan Number is entered on line 5c or blank, no editing is necessary. ISRP will input the first three digits only.

If the Employer's Plan Number is less or more than three digits or illegible, circle out the entry.

If a number is entered on line 6a or blank, no editing is necessary. ISRP will input the first 10 digits only.

If the number is illegible or contains alpha's, circle out the entry.

If a number is entered on line 6b or blank, no editing is necessary. ISRP will input the first 10 digits only.

If the number is illegible or contains alpha's, circle out the entry.

If an amount is entered on line 7a(1) beginning of year assets, and line 7a(2) end of year assets or is blank, no editing is necessary. (Dollars only and can be negative (-)).

If an amount is entered on line 7b(1) beginning of year assets and line 7b(2) end of year assets or is blank, no editing is necessary. (Dollars only and can be negative (-)).