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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 217. Error Resolution Instructions for Form 1120S (Cont. 2)

3.12.217  Error Resolution Instructions for Form 1120S (Cont. 2)

3.12.217.7 
Section 14

3.12.217.7.7  (01-01-2012)
Foreign Trust Distribution Field 14Q05

  1. Field 14Q05 is transcribed from line 5, Schedule N, Form 1120S.

  2. The valid codes are as follows:

    1. Yes box checked = 1

    2. No box checked = 2

    3. Both boxes are checked = 3

    4. Neither box is checked = blank

  3. Correction Procedure—Check for coding and transcription errors and correct accordingly.

3.12.217.7.8  (01-01-2012)
Foreign Country Financial Account Field 14Q6A

  1. Field 14Q6A is transcribed from line 6a, Schedule N, Form 1120S.

  2. The valid codes are as follows:

    1. Yes box checked = 1

    2. No box checked = 2

    3. Both boxes are checked = 3

    4. Neither box is checked = blank

  3. Correction Procedure—Check for coding and transcription errors and correct accordingly.

3.12.217.7.9  (01-01-2012)
Foreign Country Code Field 14Q6B

  1. Field 14Q6B is transcribed from line 6b, Schedule N, Form 1120S.

  2. This Field must be a two digit alpha field or blank if Schedule N is not present.

  3. If the Foreign Country is present on line 6b, Schedule N, Form 1120S, enter the Foreign Country Code to the left of line 6b, Schedule N, Form 1120S, and in Field 14Q6B.

3.12.217.7.10  (01-01-2012)
Extraterritorial Income Exclusion Field 14Q7A

  1. Field 14Q7A is transcribed from the left of line 7a, Schedule N, Form 1120S.

  2. The valid codes are as follows:

    1. Yes box checked = 1

    2. No box checked = 2

    3. Both boxes are checked = 3

    4. Neither box is checked = blank

  3. Correction Procedure—Check for coding and transcription errors and correct accordingly.

3.12.217.7.11  (01-01-2012)
Number of Forms 8873 Field 14Q7B

  1. Field 14Q7B is transcribed from the dotted line area of line 7b, Schedule N, Form 1120S.

  2. This Field is invalid if it is not all numeric or blank.

  3. The valid numeric range is from 1 to 999.

  4. Correction Procedure—Check for coding and transcription errors and correct accordingly.

3.12.217.7.12  (01-01-2012)
Total Extraterritorial Income Exclusion Field 14Q7C

  1. Field 14Q7C is transcribed from the dotted line area of line 7c, Schedule N, Form 1120S.

  2. Field 14Q7C can be positive or negative and is dollars only.

  3. This Field is invalid if it is not all numeric or blank.

3.12.217.8  (01-01-2012)
Section 15-18 Data Form1120S

  1. This section contains instructions for correcting Sections 15-18 Field Errors.

  2. Computer generated fields are described under the appropriate Error Code(s).

  3. Section 15 -18 contains data from Form 4136, Credit for Federal Tax Paid on Fuels. All fields are transcribed in dollars and cents and must be positive.

    Note:

    Example: Taxpayer reports a credit of $4,500.00 on line 3a and $600.00 on line 5b, Form 4136. Section 15 will show the amount transcribed from line 3a as 15A01, $4,500.00 with 15C01 as 360 Credit Reference Number (CRN) and amount transcribed as 15A02 $600.00 and 15C02 as 355 (CRN). In this scenario only Screen 15 would appear since only two credits were claimed. Screens 16-18 will not appear.

  4. Screens 15-18 could generate on an account if the TP claimed as many as 43 different credits. Screen 15 indicates the first 12 credits transcribed, Screen 16 will indicate credits 13-24, Screen 17 will indicate credits 25-36, and Screen 18 will indicate credits 37-43.

3.12.217.8.1  (01-01-2012)
Section 15-18 Field Errors

  1. Correctable Section 15–18 fields are listed below:

    Field Designator Field Name
    15A01 First credit reported on Form 4136
    15C01 CRN for first credit reported on Form 4136
    15A02-15A12 Second thru twelfth credit amounts reported on Form 4136
    15C02-15C12 Second thru twelfth CRN(s) reported on Form 4136
    16A01 Thirteenth credit reported by TP on Form 4136 (appears on Screen 16).
    16C01 Thirteenth CRN reported on Form 4136 (appears on Screen 16)
    16A02-16A12 Fourteenth thru twenty -fourth credit amount reported on Form 4136
    16C02-16C12 Fourteenth thru twenty-fourth CRN(s) reported on Form 4136
    17A01 Twenty-fifth credit reported on Form 4136 (appears on Screen 17)
    17C01 Twenty-fifth CRN reported on Form 4136 (Screen 17)
    17A02-17A12 Twenty-sixth thru thirty-sixth credit amounts reported on Form 4136.
    17C02-17C12 Twenty-sixth thru thirty sixth CRN reported on Form 4136
    18A01 Thirty-seventh credit amount reported on Form 4136 (Screen 18)
    18C01 Thirty-seventh CRN reported on Form 4136 (Screen 18)
    18A02-18A07 Thirty-eighth thru forty-third credits reported on Form 4136
    18C02-18C07 Thirty-eighth thru forty-third CRN reported on Form 4136.

  2. Invalid Condition - Section 15-18 field errors will display if:

    1. A field is not all numeric.

    2. An entry exceeds the maximum field length.

    3. A "positive only" field is negative.

  3. Correction Procedures:

    1. Check for coding and transcription errors.

    2. Make necessary corrections.

    3. If a "positive only" field is negative, delete the field.

  4. Current valid Credit Reference Numbers with their valid periods are listed below:

    CRN Valid Tax Periods
    306 200601 and later
    307 200601 thru 201011
    309 200601 and later
    310 200601 and later
    318 199708 and prior
    324 200101 and later
    346 200101 and later
    347 200601 and later
    350 200101 and later
    352 200101 and later
    353 200101 and later
    354 200101 and later
    355 200101 and later
    356 200101 and later
    357 200101-200511
    359 200101-200511
    360 200101 and later
    361 200101 and later
    362 200101 and later
    363 200101-200511
    369 200101 and later
    375 200101-200511
    376 200101-200511
    377 200101 and later
    388 200501 thru 201011
    390 200501 thru 201011
    393 200501 and later
    394 200501 and later
    395 200501-200709
    411 200601 and later
    412 200601 and later
    413 200601 and later
    414 200601 and later
    415 200601 and later
    416 200601 and later
    417 200601 and later
    418 200601 and later
    419 200510 and later
    420 200510 and later
    421 200510 and later
    422 200510 and later
    423 200601 and later
    424 200601 and later
    425 200601 and later
    426 200601 thru 201011
    427 200601 thru 201011
    428 200601 thru 201011
    429 200601 thru 201011
    430 200601 thru 201011
    431 200601 thru 201011
    432 200601 thru 201011
    433 200510 and later
    434 200510 thru 200712
    435 200810 and later
    436 200810 thru 201011
    437 200810 thru 201011

  5. For tax periods 2000 and prior use the following conversion chart below:

    If Tax Year is 2000 or prior and CRN is ... Then Convert to CRN
    301 362
    302 356
    303 360
    304 361
    305 353
    307 324
    310 369
    312 359

3.12.217.9  (01-01-2012)
Section 20 Data-Telephone Excise Tax Refund

  1. Section 20 contains information reported on Form 8913, Credit For Federal Telephone Excise Tax Paid.

  2. This section is not required.

  3. All fields in Section 20 are numeric only and transcribed in dollars and cents.

  4. All fields in Section 20 must be positive.

  5. Listed below are all valid fields:

    Field Designator Maximum Length Title Location Form 8913
    20TTR 15 Telephone Excise Tax 15(d)
    20TTI 15 Telephone Excise Tax Credit Interest 15(e)

  6. TETR can only be claimed on returns with tax periods ending 200612–200711.

3.12.217.10  (01-01-2012)
Section 21 Data- Small Employer Health Insurance Premiums

  1. Section 21 contains information reported on Form 8941, Credit for Small Employer Health Insurance Premiums.

  2. This section is not required.

  3. All fields in Section 21 are numeric only. Fields 2101, 2102, 2113, and 2114 are 4 characters only. All other fields are dollar fields and are transcribed as dollars only.

  4. All fields in Section 21 must be positive.

  5. Listed below are all valid fields:

    Field Designator Maximum Length Title Location Form 8941
    2101 4 Number of Employees Line 1
    2102 4 Number of Full Time Employees Line 2
    2103 15 Average Annual Wages Line 3
    2104 15 Health Insurance Premiums Paid Line 4
    2105 15 Premiums You Would Have Paid Line 5
    2110 15 Premium Subsidies Paid Line 10
    2113 4 Number of Employees With Premiums Paid Line 13
    2114 4 Number of Full Time Employees With Premiums Paid Line 14
    2115 15 Credit for Small Employer Health Insurance Premiums Line 15
    2116 15 Sum of Lines 12 and 15 Line 16
    2118 15 Cooperatives, Estates, Trusts Credit Line 18

  6. Field Errors will display for this section whenever non-numeric characters are entered into any field. Check for coding and transcription errors and make necessary corrections. If correct information is not available, delete the entry.

3.12.217.11  (01-01-2012)
Section 22 Data- New Hire Retention Credit

  1. Section 22 contains information reported on Form 5884–B, New Hire Retention Credit

  2. This section is not required.

  3. All fields in Section 22 are numeric only.

  4. Field 2210 should be 15 numeric digits, dollars only and positive only. Field 2211 should be 7 numeric positive digits, not a dollar field.

  5. Listed below are all valid fields:

    Field Designator Maximum Length Title5884-A Location Form 5884–B
    2210 15 Total of Line 9, columns (a) through (c) Line 10
    2211 7 Number of retained workers for whom receiving credit Line 11

3.12.217.12  (01-01-2012)
Math/Consistency Priority IV

  1. These errors will be displayed with the Error Code assigned to them for the specific error in ascending numerical order. The screen display will show the error code assigned and the fields needed to make the necessary correction.

  2. The blank field "CL" will be displayed for the entry of a Clear Code on records where the possibility exists that a change or correction may not be needed.

  3. All errors must be resolved by either eliminating the error, entering a Clear Code, or entering a Taxpayer Notice Code.

3.12.217.13  (01-01-2012)
♦Error Code 001-Tax Year-Invalid Entry♦

  1. Fields Displayed-Error Code 001 will display as follows:

    Field Designator Field Name Length
    01TXP Tax Period 6
    01RCD Received Date 8
    01CCC Computer Condition Code 10

  2. Invalid Conditions :Error Code 001 will generate when any of the following conditions are present:

    1. Computer Condition Code"G" is not present- The processing date is equal to or more than 2 years and 10 months after the Return Due Date or the Received Date (whichever is later) and Computer Condition Code "W" is not present.

    2. Computer Condition Code"G" is Present- The processing date is equal to or more than two years and 10 months after the Return Due Date and CCC "W" is not present.

    3. "G" Coded and Non-"G" Coded Returns The processing date is less than two years after the Return Due Date and a Computer Condition Code "W" is present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Do not send the following returns to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing:

      • Any return secured by Compliance (i.e., IRC Section 6020(b))

      • Any return with a TC 59X (Transaction Code)

      • Any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with Document 13133, Expedite Processing Cycle, attached.

    3. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    1. If... Then...
      Field 01RCD is blank 1. Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present.
      2. IRM 3.12.217.2.9 to determine the Received Date.
      CCC "W" was entered incorrectly Delete CCC "W" from Field 01CCC.
      The return has a stamp that indicates a previous clearance by Statute Control within the last ninety days Enter CCC "W" in Field 01CCC and on the return.

      Note:

      Do not send the return to Statute Control.
      The return is not stamped by Statute Control within the last ninety days

      1. Suspend (SSPND) "310"

      2. Prepare Form 4227 to route to Statute Control

  4. Suspense Corrections :

    1. When Statute Control returns the cleared document, enter "W" in Field 01CC and on the return. Continue processing.

    2. Statute Control requests the record to be voided to them, SSPND "640" .

3.12.217.13.1  (01-01-2012)
♦Error Code 002 Name Control Mismatch♦

  1. Error Code 002 will display as follows:

    Field Designator Field Name Length
    CL Clear Code 1
    01NC Name Control/Check Digit 4
    >>>> Name Control Underprint 4
    01EIN Employer Identification Number 9
    01TXP Tax Period 6
    02CON "In-Care- of " Name 35
    02FAD Foreign Address 35
    02ADD Street Address 35
    02CTY City 22
    02ST State 2
    02ZIP Zip Code 12

  2. Invalid Condition: Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF).

  3. Correction Procedures:

    1. Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures.

    2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the On-Line Entity (OLE) indicators as appropriate upon transmitting the ERS screen.

    3. Correct all misplaced entries, coding and transcription errors.

    4. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    5. Refer to all the following research instructions in this error code before taking any action.

    6. If Field 01NC and the Name on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

      If Then
      The Name on the return or attachment matches the Name on INOLES, Bring up the underprint.
      The Name Control on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN

    7. If a new EIN is located, verify the Name Control using CC INOLES.

      If... Then...
      The Name Control on INOLES matches the Name on the return or attachment,

      1. Ensure that the entity information matches the return.

      2. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return. Ensure that the entity information matches the return.

      Note: Do not send Letter 3875C when:

      • Three or less digits of the EIN are transposed, different or missing or

      • INOLES indicates the account has been "merged to" or "merged from" , or

      • The EIN on the return is the taxpayer's SSN and research shows there is no valid entity on Master File for that EIN.
       
      Multiple EINs are located,

      1. SSPND "320" to Entity Control.

      2. Prepare Form 4227 with the notation "MULTIPLE EINS."

      		 
      INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.  
      The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.

      Note:

      Do not send Letter 3875C on MT EIN cases.

      		  
      The "MT" EIN does not match the entity on the return or attachments, SSPND "320" to Entity  

    8. If the Name on the return or attachment does not agree with the Name Control on INOLES or there is an indication of a name change on Form 1120S, research ENMOD for a new name.

      If... Then...
      The Name Control on ENMOD matches the Name on the return or attachment, Enter "C" in the Clear Code Field.
      The Name Control on ENMOD or INOLES does not match the Name on the return or attachments,

      1. SSPND "320" to route the return to Entity Control.

      2. Attach Form 4227 with the notation "NO RECORD."

    9. If the Name change has not been made, research ENMOD for a pending TC 013.

      If... Then...
      A pending TC 013 is present, Enter "C" in the Clear Code field.
      A pending TC 013 is not present,

      1. SSPND "320" to route to Entity Control.

      2. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)"

  4. Suspense Corrections:

    1. If there is an indication that Entity Control has assigned an EIN to the return, determine the Entity Assignment Date:

      If... Then...
      The Entity Assignment Date is past the Return Due Date or Received Date,

      1. GTSEC 01

      2. Enter the Entity Assignment Date in Field 01CRD.
      The Entity Assignment Date is not past the Return Due Date, Continue Processing.

    2. Research IDRS using CC BMFOL to determine if payments posted incorrectly:

      If ... Then ...
      The payment posted to the wrong EIN,

      1. Prepare Form 3465 , Adjustment Request, to have the payment transferred to the correct module.

      2. Notate on Form 3465 "Move payment to correct module upon completion and release freeze."

      3. Write "FORM 3465 PREPARED" on the return, to the left of the Entity section.

      4. Enter CCC "X" in Field 01CCC.

      The payment posted correctly,

      1. Enter correct EIN in Field 01EIN and on the return.

      2. Enter "C" in the Clear Code field.

      Payment cannot be located Enter "C" in the Clear Code field.

3.12.217.13.2  (01-01-2012)
♦Error Code 003 - Check Digit Invalid♦

  1. Fields Displayed-Error Code 003 will display as follows:

    Field Designator Field Name Length
    01NC Name Control 4
    01EIN Employer Identification Number 9

  2. Invalid Condition- Error Code 003 will generate when any of the following conditions are present:

    1. A Check Digit is present but is not valid for the EIN.

    2. The letters "E" , "G" , or "M" are present in Field 01NC.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

      If... Then...
      The check digit in Field 01NC does not match the return or is not legible, Enter the Name Control from the return in Field 01NC.
      The EIN on the return is not legible, Research NAMEB/NAMEE for correct EIN.

    3. Compare the EIN from NAMEB/NAMEE to the EIN on the return.

      If... Then...
      The EIN on the return matches the EIN on NAMEB/NAMEE, Enter Name Control from NAMEB/NAMEE in Field 01NC.
      Name Control on INOLES matches the name on the return or attachments,

      1. Overlay Field 01EIN with the EIN from INOLES.

      2. Issue Letter 3875C as a non-suspense letter to the address on the return.
        Note: Do not send Letter 3875C when:

        • Three or less digits of the EIN are transposed, different or missing or

        • INOLES indicates the account has been "merged to" or "merged from " or

        • The EIN on the return is the taxpayer's SSN and research shows there is no valid entity on Master File for that EIN.
      Unable to locate an EIN or more than one EIN is located

      1. SSPND "320" to Entity Control.

      2. Prepare Form 4227 with the notation "NO RECORD OF EIN" .

    4. Suspense Correction Research IDRS using CC BMFOL to determine if payments posted incorrectly.

      If... Then...
      The payment posted to the wrong EIN,

      1. Prepare Form 3465, Adjustment Request to have the payment transferred to the correct module.

      2. Notate on Form 3465 "Move payment to correct module . Upon completion, release Freeze."

      3. Write "FORM 3465 PREPARED" on the return, to the left of the Entity section.

      4. Enter CCC "X" in Field 01CCC.

      The payment posted to the correct EIN,

      1. Enter correct EIN in Field 01EIN and on the return.
      The payment cannot be located, Enter "C" in the Clear Code field.

3.12.217.13.3  (01-01-2012)
♦Error Code 004 - Name Control/EIN Validation♦

  1. Fields Displayed-Error Code 004 will display as follows:

    Field Designator Field Name Length
    CL Clear Code 1
    01NC Name Control 4
    >>>> Name Control Underprint 4
    01EIN Employer Identification Number 9

  2. Invalid Conditions - Error Code 004 will generate when any of the following conditions are present:

    1. The EIN is not present at Master File (MF).

    2. The Entity Index File (EIF) and the National Account Profile (NAP) were not accessed or were not operational, causing a blank underprint in Field 01NC.

      Note:

      An underprint of XXXX indicates that there is no account on the Master File, while a blank underprint indicates that the NAP has not been accessed or was not operational.

  3. Correction Procedures:

    1. Before taking any additional research steps to resolve Error Code 004, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.

    2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

    3. Correct all misplaced entries, coding and transcription errors.

    4. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    5. Refer to all the following research instructions in this error code before taking any action.

    6. If Field 01NC and the Name on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name Control

      If... Then...
      The Name on the return or attachments matches the Name Control on INOLES, Bring up the underprint.
      The Name Control on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN.

    7. If a new EIN is located, verify the Name Control using CC INOLES.

      If... Then...
      The Name Control on INOLES agrees with the Name on the return or attachments,

      1. Ensure that the entity information matches the return.

      2. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return.
        Note: Do not send Letter 3875C when:

        • Three or less digits of the EIN are transposed, different or missing or

        • INOLES indicates the account has been "merged to" or "merged from " or

        • The EIN on the return is the taxpayer's SSN and research shows there is no valid entity on Master File for that EIN.
      Multiple EINs are located,

      1. SSPND "320" to Entity Control.

      2. Prepare Form 4227 with the notation "MULTIPLE EINS" .

      INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
      The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.
      The "MT" EIN does not match the entity on the return or attachments, SSPND "320" to Entity Control .

    8. If the Name on the return or attachment does not agree with Name Control on INOLES or there is an indication of a name change on Form 1120S, research ENMOD for a new name.

      If... Then...
      The Name on ENMOD agrees with the Name on the return or attachments, Enter "C" in the Clear Code field
      The Name Control on ENMOD or INOLES does not agree with the Name on the return or attachments,

      1. SSPND "320" to route the return to Entity Control.

      2. Attach Form 4227 with the notation "NO RECORD"

    9. If the Name change has not been made, research ENMOD for a pending TC 013.

      If... Then...
      A pending TC 013 is present, Enter "C" in the Clear Code field.
      A pending TC 013 is not present,

      1. SSPND "320" to route to Entity Control.

      2. Attach Form 4227 with the notation "REQUEST NAME CHANGE."

  4. Suspense Corrections:

    1. If there is an indication that Entity Control has assigned an EIN to the return, determine the Entity Assignment Date:

      If... Then...
      The Entity Assignment Date is past the Return Due Date and Received Date,

      1. GTSEC 01.

      2. Enter the Entity Assignment Date in Field 01CRD.
      The Entity Assignment Date is not past the Return Due Date and Received Date, Continue processing.

    2. Research IDRS using CCBMFOL to determine if payments posted incorrectly:

      If... Then...
      The payment posted to the wrong EIN,

      1. Prepare Form 3465, Adjustment Request, to have the payment transferred to the correct module.

      2. Notate on Form 3465, "MOVE PAYMENT TO CORRECT MODULE UPON COMPLETION AND RELEASE FREEZE" .

      3. Write "FORM 3465 PREPARED" on the return, to the left of the Entity section.

      4. Enter CCC "X" in Field 01CCC.

      The payment posted correctly,

      1. Enter the correct EIN in Field 01EIN and on the return.

      2. Enter "C" in the Clear Code field.

      Payment cannot be located, Enter "C" in the Clear Code field.

3.12.217.13.4  (01-01-2012)
♦Error Code 005 Invalid Tax Year or Received Date♦

  1. Fields Displayed- Error Code 005 will display as follows:

    Field Designator Field Name Length
    CL Clear Code 1
    01TXP Tax Period 6
    01RCD Received Date 8

  2. Invalid condition- Error Code 005 will generate when the year-month of the processing date is later than the Tax Period plus six months and the Received Date is not present.

3.12.217.13.5  (01-01-2012)
Error Code 006 Screen Display

  1. The screen will displays as follows:

    Field Display Meaning
    RMIT> Remittance
    01TXP Tax Period
    01RCD Received Date

  2. Invalid Condition: Error Code 006 will generate when:

    1. A remittance is received with the return and Received Date is not present.

3.12.217.13.6  (01-01-2012)
Error Code 006 Correction Procedures

  1. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information. The format for Tax Period is "YYYYMM" and Received Date is "YYYYMMDD" .

  2. If the received date is missing or illegible, determine the date in the order listed below:

    1. IRS date stamp.

    2. Legible U.S. Post Office postmark date or foreign postmark or an acceptable designated private delivery service. See IRM 3.10.72," Receiving, Extracting, and Sorting" , for further details.

      Note:

      If an envelope is not attached use the postmark date stamped on the face of the return.

    3. Service Center Automated Mail Processing System (SCAMPS) digital date.

    4. Signature (Use a signature date only for the current year return; if it is a prior year return use the DLN Julian date).

    5. DLN Julian Date minus ten days. (MeF Form 1120-S use the Julian date)

    6. Current date minus ten days.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), despite Saturday, Sunday or Holiday extension dates.

  4. If both U.S. Postal Service and private meter marks are present, honor the U.S. Postal Service postmark. Refer to IRM 3.0.273.31 , "Administrative Reference Guide" , for further information.

3.12.217.13.7  (01-01-2012)
♦Error Code 007- Received Date Earlier Than Tax Year♦

  1. Fields Displayed - The screen will display as follows:

    Field Designator Field Name Length
    01TXP Tax Period 6
    01RCD Received Date 8
    01CCC Computer Condition Code 10

  2. Invalid Condition- Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period/Year.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

      If... And... Then...
      The Received Date is invalid and it appears that the incorrect year was used (i.e.. 20100115 instead of 20110115), and other information (Julian date, postmark date, and/or signature date) indicates that the received date should be the current year   Change the Received Date to the current year to the current year in Field 01RCD.
      The return is an early filed "Final" return   1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.
      2. Enter "F" in Field 01CCC.
       
      The return is not an early filed "Final" return The Tax Period ending is less than four months after the Received Date 1. SSPND "480"
      2. Prepare Form 4227 with the notation "EARLY FILED."       		 
      The Tax Period ending is more than four months after the Received Date 1. Initiate correspondence for clarification of tax period
      2. SSPND"211"       		 
      The return is not an early filed "Final" return, The month of the Received Date is prior to the Tax Period ending Change the month of the Received Date to equal the month of the tax period  

  4. Suspense Correction:

    If... Then...
    The taxpayer replies that the return is a "Final" 1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.
    2. Enter "F" in Field 01CCC,
    The taxpayer replies that the return is not a final return SSPND "480" until the end of the tax period provided by the taxpayer.
    The taxpayer fails to reply or the reply is not adequate 1. Enter "3" in Field 01CCC.
    2. SSPND "480" until the end of the tax period indicated on the return.

3.12.217.13.8  (01-01-2012)
Error Code 008 Fields Displayed

  1. The screen will display as follows:

    Field Display Meaning
    01TXB Tax Period Beginning
    01TXP Tax Period
    01CCC Computer Condition Code

  2. Invalid Condition: Error Code 008 will display when:

    • Tax Period Beginning is not present with a CCC "Y" or "F"

    • Tax Period Beginning is after the Tax Period Ending, or

    • Tax Period Beginning is earlier than 12 months prior to Tax Period Ending

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

    If And Then
    The return is a final or short period Beginning Tax Period is present on return Enter Beginning Tax Period in YYYYMMDD format.
    The return is a final or a short period The day is not present in the Beginning Tax Period Enter "01" for the day
    The return is a final or a short period Tax Period Beginning is not significant Determine a Tax Period Beginning dare from the ending Tax Period.
    The return is not a final or short period   Remove CCC "Y" and/or "F" from the field display

3.12.217.13.9  (01-01-2012)
♦Error Code 010 - Amended Return "G" Coded♦

  1. Fields Displayed - Error Code 010 will generate as follows:

    Field Designator Field Name Length
    01NC Name Control 4
    01EIN Employer Identification Number 9
    01TXP Tax Period 6
    01PSN Preparer PTIN 9
    01PEN Preparer Employer Identification Number 9
    01CBI Paid Preparer Checkbox Indicator 1
    01PTN Paid Preparer Telephone Number 10

  2. Invalid Condition: Error Code 010 will generate when Computer Condition Code "G" is present and fields other than Fields 01NC, 01EIN, 01TXP, 01PSN, 01PEN, 01CBI and 01PTN contain entries.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    3. Determine if CCC "G" was input correctly:

      IF Then
      Return indicates amended, revised, supplemental, corrected or superseding, Research the applicable Command Code(s) e.g., BRTVU, BMFOL, SUMRY, and/or TXMOD to determine if information is exactly the same as a posted return.
      All information is not the same,

      1. Process the return with CCC "G"

      2. DLSEC to delete all sections except Section 01

      3. Delete the invalid entries that are present in Section 01, if necessary.
      All information is exactly the same, SSPND 640 and
      route to Rejects.
      A return is not posted for the tax period and the return is an amended return Continue processing as an amended return
      A return is not posted for the tax period and the return is not amended (G coded in error).

      1. Enter all data in Sections 02–20 as needed.

      2. Ensure that the Section 01 fields are correct.

      3. Delete the "G" code in Field 01CCC.

      Note:

      When deleting CCC "G" and the sections required are shown as being present, no further verification of section entries is needed.

3.12.217.13.10  (01-01-2012)
♦Error Code 014 - Missing Address Entries♦

  1. Fields Displayed - Error Code will display as follows:

    Field Designator Field Name Length
    02CON In-Care-of-Name 35
    02FAD Foreign Address 35
    02ADD Address 35
    02CTY City 22
    02ST State 2
    02ZIP Zip Code 12

  2. Invalid Conditions - Error Code 014 will generate when any of the following conditions are present:

    1. If the street address is present, Field 02CTY and Field 02ST must be present unless a Major City Code is used.

    2. If a Major City Code is used and Field 02ADD must be present.

    3. A City must be present. If the city is not in the Major City format, Field 02CTY must be present. Field 02ST can be blank

    4. A Major City Code is used and Field 02ST is present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    3. Research any of the following for valid address information: Document 7475, or INOLES, NAMEB, NAMEE, ENMOD.

      IF... And... Then....
      A Major City Code is present A street address is not available

      1. Enter the City Name (spelled out, not in Major City format) in Field 02CTY

      2. Enter the State Code in Field 02ST

      The Major City Code is correct The state is present Delete Field 02ST.
      The ZIP Code cannot be corrected from the information on the return, attachments or from research   DLSEC 02.

3.12.217.13.11  (01-01-2012)
♦Error Code 015 Foreign Address/State♦

  1. Fields Displayed- Error Code 015 will display as follows:

    Field Designator Field Name Length
    02CON In-Care-of Name 35
    02FAD Foreign Address 35
    02ADD Address 35
    02CTY City 22
    02ST State 2
    02ZIP Zip Code 12

  2. Invalid Conditions- Error Code 015 will generate when any of the following conditions are present:

    • Field 02ST has an entry other than "." (period/space) when Field 02FAD present.

    • Field 02ZIP has an entry when Field 02FAD is present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare displayed fields with the return. If incorrect, overlay the screen with correct information.

      If ... Then ...
      A foreign address is present in Field 02FAD

      1. Field 02ST must contain "." (period/space)

      2. Delete any entry in Field 02ZIP.


      A foreign address is not present in Field 02FAD Check return for foreign address
      A foreign address is on return

      1. Enter the foreign address in 02FAD.

        Note:

        If additional space is required continue entering the address in Field 02ADD

        .

      2. Field 02CTY must contain the appropriate Foreign Country Code. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries.

        Exception:

        Use the country code based on the province in Field 02FAD if the foreign address is from Canada and the address contains a province name or abbreviation. (See Exhibit 3.12.217-14).

      A foreign address is not present on return

      1. Verify the address on the return is not a foreign address.

      2. SSPND 610.

      3. Renumber return with domestic DLN.

3.12.217.13.12  (01-01-2012)
♦Error Code 016 - ZIP Code/State Mismatch♦

  1. Fields Displayed - Error Code 016 will display as follows:

    Field Designator Field Name Length
    02CON In-Care-of-Name 35
    02FAD Foreign Address 35
    02ADD Street Address 35
    02CTY City 22
    02ST State 2
    02ZIP Zip Code 12

  2. Invalid Condition: Error Code 016 will generate when the ZIP Code is inconsistent with the Major City Code or State Code.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

    3. Research Document 7475, or CC INOLES, NAMEB/NAMEE, ENMOD for valid ZIP Code information.

      If... And... Then...
      Unable to determine a valid ZIP Code from the return or attachments, A valid ZIP Code is found through IDRS research 1. Enter the valid ZIP Code found in Field 02ZIP.
      Only the first three digits of the ZIP Code can be determined,   Enter "01" in the (4th) and (5th) position.
      A ZIP Code cannot be determined,   Enter the 3 digits followed by “01” of the first ZIP Code listed for the applicable state found in Document 7475. (e.g., 99501 for Alaska).
      The address is in a major city, A Major City Code can be determined, Enter Major City Code in Field 02CTY
      The address is in a major city, A Major City Code cannot be determined,

      1. Enter the name of the city in Field 02CTY.

      2. Enter the State Code in Field 02ST.


      2.
      The address is not in a Major City,  

      1. Enter the appropriate state abbreviation in Field 02ST.

      2. 2. Enter the ZIP code in Field 02ZIP

  4. APO/DPO/FPO Addresses - An Army Post Office (APO), Diplomatic Post Office (DPO) or Fleet Post Office (FPO) is not a foreign address. The U.S. Postal Service established new address requirements for APO/DPO/FPO addresses. If an address appears in the old APO/DPO/FPO format, convert to the new State Code abbreviation based on the ZIP Code. For example, APO New York, NY 091XX would be converted to APO AE 091XX. Refer to the APO/DPO/FPO conversion chart below:

    ZIP Code State Code
    340 AA
    090-098 AE
    962-966 AP

3.12.217.13.13  (01-01-2012)
Error Code 026 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    CL Clear Code
    01EIN Employer Identification Number
    01TXP Tax Period
    >>>> Tax Period Underprint
    01CCC Computer Condition Code
    S03NP Section 03 Not Present
    03ADC Audit Code
    03IRC Initial Return Code

    Note:

    The literal "Section 03 Not Present" will display if there is no data in Section 03.

  2. Invalid Condition: The tax period underprint is present , CCC "F" or CCC "Y" is not present and the tax period does not agree with the Entity Index File.

  3. Correction Procedures

    • Always drop your cursor to the bottom of the screen and transmit, before performing additional research.

    • Compare the EIN on the return with Field 01EIN. If the EINs do not agree, change Field 01EIN to agree with the return

    • See Exhibit 3.12.217-12 for EC 026 procedures.

  4. Entity Transaction Codes: Following is a list of common transaction codes (TC) you need to be aware of when working EC 026.

    Transaction Code Meaning
    052 Reversal of TC 053, 054 or 055
    053 Form 1128 processed to accept change of accounting period
    054 Form 1128 processed and accepted based on Rev. Proc 87–32
    055 Form 8716, Election to Have a Tax Year Other Than a Required Tax Year, was filed and the fiscal tax period was accepted
    057 Computer generated when calendar year return posts and terminates IRC Section 444 election
    090 Small Business Election
    091 Terminates Small Business Election
    093 Form 2553, "Election by a Small Business Corporation" received
    094 Sub- Chapter S election denied
    095 Sub-Chapter S election pending
    096 Sub-Chapter S election terminated

  5. Acceptable reasons for filing a short period include, but are not limited to the following:

    1. Statement the corporation is changing the tax period under IRC Section 1.442.1(b) or (c) or Revenue Procedure 82-85.

    2. Statement that a change of accounting period has been granted by the IRS or Approved Form 1128, Application to Adopt, Change or Retain a Tax Year.

    3. Statement of termination of S Status or revocation under IRC Section 1362 (see page 1, box 5, S election termination or revocation is checked).

    4. IRC Section 444 Election is terminated.

    5. Statement the corporation is coming out of consolidation.

    6. Statement the corporation is qualified sub chapter S subsidiary.

    7. Statement the corporation is complying with Treasury Reg 1.1502-76

    8. Accepted Form 8716

    9. Notation on Form 1128 or 2553 indicates Filed under Rev Proc 2006-45.

    10. IRC Section 1398 Election.

    11. Second Short Year after IRC Section 1398 Election.

3.12.217.13.14  (01-01-2012)
Error Code 028 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    01RCD Received Date
    01CCC Computer Condition Code

  2. Invalid Condition

    1. CCCs "R" , "7" , or "D" is present and the Received Date (YYYYMMDD) is not present. Bypass on a "G" –Coded–Return.

    2. CCC "7" must never be used simultaneously with CCC "R" or "D" .

  3. Correction Procedures:

    1. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    2. If CCC "R" , "D" , or "7" is present, enter the Received Date in Field 01RCD. If CCC "R" , "D" , or "7" is not on the return, delete the CCC "R" , "D" , or "7" from Field 01CCC.

    3. If the return is not a "G" coded return, i.e., no indication that the return is Amended, Revised, Superseding, Duplicate or nothing indicates that this is other than the first return filed, GTSEC 02 and enter the data in the appropriate fields. When Error Code 010 generates, enter the appropriate fields and delete the entry in Field 01CCC.

    4. If the return is correctly "G" coded, enter the Received Date in 01RCD. Determine the date in the order listed below:
      * IRS date stamp
      * Legible U.S. Post Office or foreign postmark date or a postmark established by an acceptable designated private delivery service. See IRM 3.10.72, "Receiving, Extracting, and Sorting " , for further details.
      * Signature date (Use a signature date only for the current year return; if it is a prior year return use the DLN Control date).
      * DLN Julian date minus ten days..
      * Today's date minus ten days.

    5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), despite Saturday, Sunday or Holiday extension dates.

    6. If both U.S. Postal Service and private meter marks are present, honor the U.S. Postal Service marks. Refer to IRM 3.0.273, "Administrative Reference Guide" , and IRM 3.10.72 , "Receiving, Extracting, and Sorting" , for further information.

    7. The legal due date is the 15th day of the third month after the tax period ending or the date granted by an approved extension of time to file. However if the 15th is a Saturday, Sunday or holiday, the legal due date is the first workday thereafter. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return due date.

    8. If the 1120S Return is not delinquent, delete the Computer Condition Codes "7" and/or "R" .

3.12.217.13.15  (01-01-2012)
Error Code 030 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    01TXP Tax Period
    01RCD Received Date
    03PRI Penalty and/or Interest Code

  2. Invalid Condition:

    1. The Penalty and Interest Code of "1" is present, and the received date is on or before the return due date, (2 months and 15 days) or after the tax period ending ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ present.

  3. Correction Procedure:

    1. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    2. If the code is correct, for example, the taxpayer is paying penalty or interest and the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ enter the correct received date. See IRM 3.12.217.2.9. for determining the correct received date.

    3. If the received date is correct and after the due ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03PRI.

    4. If the correct received date is equal to or earlier than the due date, delete code "1" from Field 03PRI.

    5. If the Penalty and Interest Code is present and no received date is shown, determine the date and enter this date in the field. See IRM 3.12.217.2.9. for instructions.

    6. The "R" Condition Code, if present, will override the "1" Penalty and Interest Code where a delinquency penalty is concerned.

    7. If there is no indication of pre-computed Penalty and Interest, delete code "1" from Field 03PRI.

3.12.217.13.16  (01-01-2012)
Error Code 034 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    01TXP Tax Period
    01RCD Received Date
    01CRD Correspondence Received Date

  2. Invalid Conditions

    1. The Correspondence Received Date (Field 01CRD) is earlier or the same as the Received Date (Field 01RCD) or the Return Due Date.

    2. The Correspondence Received Date is later than the processing date.

      Note:

      01RCD is required.

  3. Correction Procedures:

    1. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information. The format for Tax Period is "YYYYMM" and Received Date is "YYYYMMDD " .

    2. A Correspondence Received Date (CRD) will be determined from the date the reply was received in the Submission Processing Campus or from the entity assignment date located in the lower left hand corner of the return.

    3. Refer to the return for the Correspondence Received Date. This can be verified by checking the stamped Received Date on the correspondence attached to the return.

    4. If the Correspondence Received Date is present and earlier than the Return Due Date, or later than the processing date, delete the correspondence Received Date from Field 01CRD.

    5. If "No Reply" , enter CCC "3" in Field 01CCC to bypass the validity check.

3.12.217.13.17  (01-01-2012)
Error Code 073 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    01CCC Computer Condition Code
    01CRD Correspondence Received Date

  2. Invalid Condition:

    1. This error condition will generate if Field 01CCC is "3" and a date has been entered in Field 01CRD

  3. Correction Procedures:

    1. Review the return and attachments for IRS Correspondence or the entity assignment date.

    2. If IRS Correspondence is attached, determine if a reply has been received from the taxpayer.

    3. Delete CCC "3" from Field 01CCC.

    4. If the return is a "no reply" delete the entry in Field 01CRD.

    5. If an entity assignment date is present and there is "no reply" to correspondence, delete the entry in Field 01CRD.

3.12.217.13.18  (01-01-2012)
♦Error Code 074 - TETR Inconsistent With Tax Year♦

  1. General Information -

    1. For tax returns filed with tax period ending 200612 through 200711, a refund for the federal telephone excise tax paid on long-distance service may be claimed.

    2. The credit claimed is for the tax paid on service that was billed after February 28, 2003 and before August 1, 2006.

    3. S Corporations claiming this credit must complete and submit Form 8913, Credit For Federal Telephone Excise Tax Paid, with their tax return.

  2. Fields Displayed - Error Code 074 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01TXP Tax Period
    0623D Telephone Excise Tax Paid
    >>>> Telephone Excise Tax Paid - Computer
    06TRV Telephone Excise Tax Paid - Verified Field
    20TTR Telephone Excise Tax Refund
    20TTI Telephone Excise Tax Credit Interest

  3. Invalid Condition - Error Code 074 will generate when any of the following conditions is present:

    • Tax period is before 200612 or after 200711.

    • The return is an "initial" return.

    • There are entries in Fields 20TTR and 20TTI and there is no entry in 0623D or 06TRV

    • Field 20TTI is greater than 0623D and the total claimed is ≡ ≡ ≡ ≡ ≡ ≡ greater.

    • The transcribed amount for telephone excise tax refund amount (on return) differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  4. Correction Procedures: Code & Edit will no longer edit the TETR amount next to Line 0623D for Form 1120-S: This will allow all TETR claims filed on original returns to fall out to ERS. Follow the directions below to resolve EC 074 when it generates on any Form 1120-S.

    1. Change all TETR fields to zero on the screen display and remove AC 420 if applicable.

    2. Detach Form 8913 and make a copy of page 1 of the Form 1120-S. Staple the copy of the return to the back of the original Form 8913 and route to Accounts Management.

    3. Send TPNC 90 to the taxpayer with the following literal:" Due to processing constraints your Credit for Federal Telephone Excise Tax Paid could not be processed with your tax return. Your claim for this credit has been forwarded to another area to be processed."

3.12.217.13.19  (01-01-2012)
Error Code 620 Screen Display

  1. Fields Displayed:

    Field Designator Field Name
    01TXP Tax Period
    0613F Credit for Alcohol used as Fuel

  2. Invalid Condition: Error Code 620 will generate if Field 0613F contains an amount and the tax period is prior to 198010.

  3. Correction Procedures:

    • Verify tax period. If return is prior to 19810, delete the amount reported in Field 0613F.

    • Correct tax period as needed.

3.12.217.13.20  (01-01-2012)
Error Code 622 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    01TXP Tax Period
    15TG> Total Credit Computer Generated (Form 4136)
    15A01–15A12 First thru Twelfth Credit Amounts Reported on Form 4136
    15C01–15C12 First thru Twelfth CRN Reported on Form 4136
    16A01-16A12 Thirteenth thru Twenty-fourth Credit Amounts on Form 4136
    16C01–16C12 Thirteenth thru Twenty-fourth CRN Reported on Form 4136
    S17DP Section 17 Present
    S18DP Section 18 Present

  2. Invalid Condition:

    1. The Tax Period and CRN are not valid. See valid CRN and tax periods below:

      CRN Valid Period
      306 200601 and later
      307 200601 thru 201011
      309 200601 and later
      310 200601 and later
      318 199708 and prior
      324 200101 and later
      346 200101 and later
      347 200601 and later
      350 200101 and later
      352 200101 and later
      353 200101 and later
      354 200101 and later
      355 200101 and later
      356 200101 and later
      357 200101-200511
      359 200101-200511
      360 200101 and later
      361 200101 and later
      362 200101 and later
      363 200101-200511
      369 200101 and later
      375 200101-200511
      376 200101-200511
      377 200101 and later
      388 200501 thru 201011
      390 200501 thru 201011
      393 200501 and later
      394 200501 and later
      395 200501-200709
      411 200601 and later
      412 200601 and later
      413 200601 and later
      414 200601 and later
      415 200601 and later
      416 200601 and later
      417 200601 and later
      418 200601 and later
      419 200510 and later
      420 200510 and later
      421 200510 and later
      422 200510 and later
      423 200601 and later
      424 200601 and later
      425 200601 and later
      426 200601 thru 201011
      427 200601 thru 201011
      428 200601 thru 201011
      429 200601 thru 201011
      430 200601 thru 201011
      431 200601 thru 201011
      432 200601 thru 201011
      433 200510 and later
      434 200510 thru 200712
      435 200810 and later
      436 200810 thru 201011
      437 200810 thru 201011

    2. Claim amount is present, CRN is not present.

    3. A CRN is present, but no coordinating amount is present.

  3. Correction Procedures:

    1. Refer to the return for the correct Tax Period and to determine if the entry is a valid or misplaced entry.

    2. If the Tax Period is incorrect, make the necessary changes, in the correct format (YYYYMM).

    3. Delete the entry if it is determined to be a misplaced entry.

    4. If the tax period is 2000 or prior:

      IF Tax Period is 2000 or prior and CRN is Then Convert to CRN
      301 362
      302 356
      303 360
      304 361
      305 353
      307 324
      310 369
      312 359

3.12.217.13.21  (01-01-2012)
Error Code 624 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    01TXP Tax Period
    0623A Estimated Tax Payments
    0624 Estimated Tax Penalty
    0625 Balance Due/Overpayment
    0627 Credit Elect Amount

  2. Invalid Condition:

    1. There are significant entries in Estimated Tax Payments, and/or Estimated Tax Penalty, and/or Credit Elect Payment and the tax period is 198912 or prior.

  3. Correction Procedures:

    1. Refer to the return for the correct Tax Period and determine if the entry in Field 01TXP is valid.

    2. If the Tax Period is incorrect, make the necessary changes, in the correct format (YYYYMM).

    3. Check the entries in Fields 0623A, 0624, and/or 0627 to make sure the entries are valid or are not misplaced entries. If there are misplaced entries in the above mentioned fields, move or delete the entries.

    4. If the Tax Period is truly 198912 or prior to, delete the entries in Fields 0623A, 0624, 0625, and/or 0627. Then input CCC "X" and prepare Form 3465, Adjustment Request and route to Accounts Management.

3.12.217.13.22  (01-01-2012)
Error Code 628 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    01TXP Tax Period
    01CCC Computer Condition Code
    0625 Balance Due/Overpayment
    0627 Credit Elect Amount

  2. Invalid Condition:

    1. Computer Condition Code "F" is present and Credit Elect Payments (Field 0627) contains an amount.

  3. Correction Procedures:

    1. Refer to the return to determine if the entry in Field 01CCC is valid. If the entry in Field 01CCC is incorrect, delete Field 01CCC.

    2. If Computer Condition Code "F" is valid, check the return for misplaced entries in Fields 0625 and 0627.

    3. Delete the entry in Field 0627 when the return is Final.

3.12.217.13.23  (01-01-2012)
Error Code 630 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    01RCD Received Date
    01CCC Computer Condition Code

  2. Invalid Condition:

    1. Computer Condition Code "D" is present and the Received Date is not present.

  3. Correction Procedures:

    1. Check the return for transcription errors.

    2. If CCC "D" is correct, determine the correct Received Date and enter it in Field 01RCD and on the return (YYYYMMDD).

3.12.217.13.24  (01-01-2012)
Error Code 656 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    CL Clear Field
    0401A Merchant card third party payments
    0401B Gross Receipts
    0401E> Net Receipts Computer Amount
    0402 Cost of Goods Sold
    0403> Gross Profit Computer Generated
    0404 Net Gain/Loss Form 4797
    0405 Other Income
    0406 Total Income
    >>>> Total Income Computer Generated

  2. Invalid Condition:

    1. The transcribed total income amount differs ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ taxpayer’s figures.

  3. Correction Procedures—Compare the data on the screen with the taxpayer's entries on the return. Check attachments for any missing or incorrect entries and correct any transcription errors.

    IF THEN
    a. Field 0401E is blank. Subtract Line 1D from Line 1C and enter the amount into Field 0401E.
    b. Line 1a and 1b are blank. Add line 2 and 4, enter the amount into Field 0406
    c. Field 0402, (Cost of Goods Sold) is blank. Enter the sum from Form 1125-A, line 8, page 2 in Field 0402.
    d. The only line with an amount present is line 3. Enter the amount in Field 0401E.
    e. Line 6 is the only entry in the Income Section. Enter the amount in Field 0405.
    f. There are no transcription errors, and the taxpayer has made an error in his calculations. Enter the amount from the underprint of Field 0406 in Field 0406. Place an "X" to the left of the taxpayers figure on line 6, and enter the correct figure to the left of the "X" .

3.12.217.13.25  (01-01-2012)
Error Code 658 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    0507 Compensation of Officers
    0508C Salaries and Wages
    0509 Repairs and Maintenance
    0510 Bad Debt
    0511 Rents
    0512 Taxes and Licenses
    0513 Deductible Interest Expense
    0514C Depreciation
    0515 Depletion
    0516 Advertising
    0517 Pension Profit Sharing Plan
    0518 Employee Benefit Program
    0519 Other Deductions
    0520 Total Deductions
    >>>> Total Deductions Computer Generated

  2. Invalid Condition:

    1. The transcribed total deductions amount differs ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ total deductions computer.

  3. Correction Procedures— Compare the data on the screen with the taxpayers figures on the return. If the taxpayer has attachments that show deduction/expense information, ensure that amounts are on appropriate lines, check for any missing or incorrect entries. Correct transcription errors.

    IF THEN
    a. Line 20 is the only entry in the Deductions Section. Enter amount in Field 0519.
    b. There are no transcription errors and the taxpayer has made an error in his calculations. Enter the amount from the computer generated Field 0520 into Field 0520. Place an "X" to the left of the taxpayers figure on line 20 and enter the correct figure to the left of the "X" .

3.12.217.13.26  (01-01-2012)
Error Code 659 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    S04NP Section 04 Not Present
    0406 Total Income/Loss Amount
    S05NP Section 05 Not Present
    0520 Total Deductions
    0521 Ordinary Income/Loss
    >>>> Computer Generated Ordinary Income/Loss

  2. Invalid Condition:

    1. The transcribed Ordinary Income Loss amount differs by more than (plus or minus) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. The literal "Section XX Not Present" will display if no entry in Section 04 or 05.

  3. Correction Procedures—Compare the data on the screen with the taxpayers figures on the return. Correct any transcription errors.

    IF THEN
    a. Line 21 is the only entry and it is a loss. Enter line 21 amount into lines 19 and 20.
    b. Line 21 is the only entry and it is a gain. Enter amount into lines 5 and 6.
    c. There are no transcription errors and the taxpayer has made an error in his calculations. Enter the amount from the computer generated Field 0521 into Field 0521. Place an "X" to the left of the taxpayer's figure on Line 21 and enter the correct figure to the left of the "X" .
    d. The error in Ordinary Income is plus or minus ≡ ≡ ≡ ≡ ≡ ≡ or more. Prepare Letter 3833C, to inform the taxpayer of the error in his calculations. Inform the taxpayer to prepare amended K-1s for the shareholders in the corporation. Notate action taken in the lower left margin of Form 1120S.

    Note:

    Before sending letter, verify the TP has transferred all amounts from attachments correctly.

3.12.217.13.27  (01-01-2012)
Error Code 660 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    CL Clear Code
    0622C Total Tax Taxpayer
    06MCT Manually Corrected Total Tax

  2. Invalid Condition:

    1. Total Tax Taxpayer is present and 06MCT is not.

  3. Correction Procedures:

    1. If there is an amount in Field 0622C, follow the Manual Verification procedures.

    2. Compare the Amount on line 22a, Net Passive Income Tax with the amount on a supporting schedule.

    3. If there is an amount on line 22a but there is not a supporting schedule attached, correspond for the missing schedule.

    4. If the taxpayer quotes Section 47 and does not attach Form 4255, Recapture of Investment Credit, only correspond for the condition found in paragraph m.

    5. If there is an attached supporting schedule, accept the taxpayer's computation. Verify that the correct amount has been transferred to line 22a and enter a "C" in the Clear Field.

    6. Compare the amount on line 22b, Tax from Schedule D, with the attached Schedule D. If there is an amount on line 22b but no Schedule D attached, correspond for missing Schedule D.

    7. If there is a Schedule D attached, ensure the correct amount from Schedule D line 21 (line 25 or 33 for Schedule D 2001) is transferred correctly by the taxpayer and enter a "C" in the Clear Field.

    8. If a supporting schedule is attached, accept the taxpayer’s computation on the schedule.

    9. If the tax is computed using regular corporate rates and is entered on line 12, Schedule D, verify the computation of Net Capital Gains.

    10. Verify that the Computed Total Tax has been transferred to line 22b of Form 1120S.

    11. Verify that line 22c of Form 1120S equals the total of the verified amounts for lines 22a and 22b, plus any write-in amount for Recapture of Investment Credit, Form 4255 , Section 47.

    12. If line 22c has an entry and lines 22a and 22b are blank, check the return for an attached Schedule D and/or a Form 4255 where the taxpayer quotes Section 47. If found, enter "C" in the Clear Code field to clear the record from the screen.

    13. If there are no attachments explaining the entry on line 22c, correspond with the taxpayer for an explanation.

    14. If there is no reply from the taxpayer, enter CCC "3" and accept the figures on line 22c and use a "C" in the Clear Code field to clear the record.

    15. If the computed amounts agree with lines 22a, 22b and 22c input a "C" in the Clear Field to clear the record from the screen.

    16. When the total tax by the taxpayer is different than the total tax computed and the taxpayer is paying Last in First out (LIFO) Tax as a write-in, accept the taxpayer’s figure. Use a "C" in the Clear Code field to clear the record.

    17. Make necessary corrections to lines 22a, 22b and 22c. If line 22c is changed, enter the computed amount in 06MCT. Error Code 662 will generate. An entry in 06MCT must satisfy the Rule of Two. IRM 3.12.217.12

    18. If the Manually Corrected Total Tax is zero (0), enter $.01 in 06MCT. When Error Code 660 redisplays, enter a "C" in the Clear Code Field to clear the record.

    19. If a refund is claimed on Form 8697, disallow the credit. Detach the Form 8697 and route to Accounts Management. If the Form 8697 is full paid or has a balance due, leave attached to the return and process it with the return.

    20. When a refund is claimed on Form 8697 and if there is any indication that Form 8697 was included in the Form 1120S refund, delete the Form 8697 credit amount from the Form 1120S refund.

3.12.217.13.28  (01-01-2012)
Rule of Two

  1. Under normal circumstances, the computer and the taxpayer agree on the computation of the tax. This satisfies the Rule of Two.

  2. On a return with a true math error, the computer and the tax examiner will agree on the computation of tax. This satisfies the Rule of Two.

  3. On a manually computed return with a true math error , the Rule of Two is not satisfied until two tax examiners arrive at the same tax computation. Attach two calculator tapes from two tax examiners to the document.

3.12.217.13.29  (01-01-2012)
Error Code 662 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    NC Notice Code
    0622C Total Tax Taxpayer
    06MCT Manually Computed Tax

  2. Invalid Condition

    1. Valid entries are present in Field 06MCT and a Taxpayer Notice Code is not present.

  3. Correction Procedures:

    1. Check the return for transcription and coding errors and correct accordingly.

    2. If there is an entry in 06MCT, a Notice Code must be sent.

    3. TPNC 40 and 90 are the only valid notice codes for Error Code 662.

    4. TPNC 90 is a fill-in paragraph, write a brief explanation of the error informing the taxpayer that an error was made in the Total Tax. Attach the explanation to the return.

    5. TPNC 40 is used when the taxpayer fails to respond to correspondence.

3.12.217.13.30  (01-01-2012)
Error Code 670 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    RMIT> Remittance
    01CCC Computer Condition Code
    S06NP Section 06 Not Present
    0622C Total Tax Taxpayer

  2. Invalid Condition — A remittance is present or a RRPS indicator is present with the return and Total Tax-Taxpayer is zero and a valid Computer Condition Code "G" is not present.

  3. Correction Procedures:

    1. Compare the return with the entries on the screen and correct any transcription errors.

    2. Enter CCC "G" in 01CCC and Received Date in 01RCD if the return indicates an amended, revised, superseding, duplicate or any other positive indication that the return is not the first one filed for the same tax period.

    3. If CCC "G" is not to be used and data is present on the return for Section 06, use CC GTSEC and enter the data for Section 06.

    4. If there is no money in the RMIT> Field, and an RRPS/ISRP indicator is present, use GTSEC for Section 06, enter $.01 in Field 0622C and continue processing.

    5. If penalty and interest are present on a zero balance remittance or the remittance equals the refund amount on the Form 1120S Return, enter $.01 into Field 0622C, Total Tax Taxpayer. Error Code 660 will then be generated and if all the entries are correct, enter a C in the clear field to clear the record.

3.12.217.13.31  (01-01-2012)
Error Code 672 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    NC Notice Code
    0623A Estimated Tax Payment
    0623B Form 7004 Payment
    0623E Total Credits line 23d
    >>>> Total Credits Computer
    15A01–15A12 First-Twelfth Credit amount Reported on Form 4136
    15C01–15C12 First-Twelfth CRN Reported on Form 4136
    16A01–16A12 Thirteenth-Twenty-fourth Credit Amount Reported on Form 4136
    16C01–16C12 Thirteenth-Twenty-fourth CRN reported on Form 4136
    S17DP Section 17 Present
    S18DP Section 18 Present

    Note:

    If either Section 15, 16, 17, 18 or 06 is not present, the following note will display on the screen: "Section XX Not Present" .

  2. Invalid Condition

    1. The difference between Total Payments Taxpayer and Total Payments Computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Balance Due/Overpayment is in error.

  3. Correction Procedures:

    1. Check all fields displayed for coding and transcription errors and misplaced entries. Check all attachments to ensure that all entries were brought forward correctly.

    2. If Field 0623D underprints, compare Field 0623D (Total Payments) with line 23d, page 1, Form 1120S. If different, verify that the fields in Sections 06 and 15-18 were transcribed correctly. Research CC BMFOL for the Estimated Tax Payment and Extension Payment and enter the amount into the applicable field. If not found, send the applicable TPNC.

    3. If Sections 15-18 have not been transcribed, CC GTSEC Sections 15–18 and enter the appropriate fields.

    4. If Form 4136 is missing, suspend the record for correspondence.

    5. Use CC DLSEC Sections 15-18 when a taxpayer has attached a Form 4136 with a credit amount, and is not using the credit on Form 1120S because the credit has been distributed through the K-1s.

    6. If the taxpayer has attached Form 4136 with a credit amount and is not using the credit on Form 1120S, DLSEC Sections 15-18.

    7. Delete Backup Withholding when shown on the return. Send TPNC 90 with the following narrative; "Backup Withholding can not be claimed on the Form 1120S. Backup Withholding must be distributed through the Shareholders. We have adjusted your Tax Due or payments as applicable."

    8. If the taxpayer is attempting to take a "Claim of Rights" credit, "Section 1341" credit, or there is uncertainty as to the acceptability of any "other" credit, suspend to Exam for review or follow procedures.

    9. These are the valid TPNCs for Error Code 672.
      36 — An error was made on Form 4136 when your Credit for Federal Tax Paid on Fuels was figured.
      37 — An error was made on page 1 of your return when the amount of total gas tax credit claimed was transferred from Form 4136.
      38 — An error was made on page 1 of your return when your payment amounts were added.
      40 — We have adjusted your tax because we did not receive a reply.
      90 — Blank Notice

  4. Suspense Correction:

    1. If the taxpayer responds with the required Form 4136, perfect the record based on the new information.

    2. If the taxpayer does not respond with the required Form 4136, enter CCC "3" and delete the credit on line 23C, Form 1120S, and send TPNC 40.

3.12.217.13.32  (01-01-2012)
Error Code 674 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    NC Notice Code
    0622C Total Tax Taxpayer
    >>>> Computer Generated Total Tax
    0623D Total Payments
    >>>> Computer Generated Total Payments
    06TRV TETR Verified
    0623E Credit for Telephone Excise Tax Rebate (TETR) claimed
    >>>> Computer Generated TETR
    0624 Estimated Tax Payment Penalty
    0625 Balance Due/Overpayment
    >>>> Computer Generated Balance Due/Overpayment
    0627 Credit Elect Amount

  2. Invalid Condition: Error Code 674 will generate when the difference between Balance Due/Overpayment Taxpayer and Balance Due/Overpayment Computer ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Correction Procedures:

    1. Check for coding and transcription errors and misplaced entries. Also check all attachments and Form 1120S entries to ensure that all amounts were brought forward correctly.

    2. Amounts for self assessed penalty and/or interest must not be included in Field 0625 unless it is for Estimated Tax (ES) Penalty.

    3. If the amount of ES Penalty is present in Field 0624 and the amount has not been included in Field 0625, add the ES Penalty amount to Field 0625.

    4. If a discrepancy ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ between the TP's figures and the computer's figures still exists after all actions above for math verification have been taken and all necessary corrections have been made send TPNC 10.

    5. Delete any mention of Backup Withholding when shown on the return. Send TPNC 90 with the following narrative, "Backup Withholding can not be claimed on the Form 1120S. Backup Withholding must be distributed through the Shareholders. We have adjusted your tax due or payments as applicable. "

    6. Valid TPNCs for Error Code 674 are 10, 40, 88, 89 and/or 90.

3.12.217.13.33  (01-01-2012)
Error Code 999 Screen Display

  1. The screen will display as follows:

    Field Designator Field Name
    01TXP Tax Period

  2. Invalid Condition:

    1. Error Code 999 will be generated for all returns that are in error status at the end of 2010 processing year.

  3. Correction Procedures:

    1. Since the system will re-validate the record and set validity and error codes based on 2006 programs, the only correction required for this error code is for the tax examiner to transmit.

3.12.217.14  (01-01-2012)
Miscellaneous

  1. Form 8404, Interest-Charge on DISC-Related Deferred Tax Liability

    1. When Form 8404 is used in the capacity of a support document to validate a taxpayer’s figure or dollar amount present on the return, leave attached.

    2. When Form 8404 is erroneously attached to a corporate tax return or erroneously routed, process the return unless it is an unnumbered return. See IRM 3.11.25, "Miscellaneous Tax Returns" , section on Form 8404, for processing procedures.

    3. If Form 8404 is unnumbered, and it is not used to support a taxpayer’s figure, route the return to Cincinnati for processing at Non-Master File (NMF).

Exhibit 3.12.217-1 
NAICS Code Chart

NAICS Code Business Activity
Agriculture, Forestry, Fishing and Hunting
111100 Grain, Oilseed Farming
111210 Farming, Vegetable and Melon (including potato and yam)
111300 Fruit, Tree Nut Farming
111400 Floriculture, Greenhouse Nursery Production
111900 Crop Farming (Other) (that is, tobacco, cotton, sugarcane, hay, peanut, sugar beet and all other crop farming)
Animal Production
112111 Beef Cattle Ranching
112112 Cattle Feedlots
112120 Dairy Cattle, Milk Production
112210 Hog, Pig Farming
112300 Egg, Poultry Production
112400 Goat, Sheep Farming
112510 Aquaculture (that is, shellfish and finfish farms and hatcheries)
112900 Animal Production (Other)
Forestry and Logging
113110 Timber Tract Operations
113210 Forest Nurseries, Forest Products (Gathering of)
113310 Logging
Fishing, Hunting and Trapping
114110 Fishing
114210 Hunting, Trapping
Support activities for Agriculture and Forestry
115110 Crop Production (Support Activities for)
115210 Animal Production (Support Activities for)
115310 Forestry (Support Activities for)
Mining
211110 Gas Extraction
211110 Oil Extraction
212110 Coal Mining
212200 Metal Ore Mining
212310 Stone Mining and Quarrying
212320 Sand, Gravel, Clay and Ceramic and Refractory Mineral Mining and Quarrying
212390 Nonmetallic Mineral Mining and Quarrying (Other)
213110 Mining (Support Activities for)
Utilities
221100 Electric Power Generation, Transmission and Distribution
221210 Natural Gas Distribution
221300 Sewage and Water and Other Systems
233410 Heating Equipment Manufacturing
Construction
Building, Developing and General Contracting
236110 Construction, Residential Building
236115 Construction, New Single Family
236116 Construction, Multi-family
236117 Construction, New Housing Operative
236118 Construction, Residential Remodeling
236200 Construction, Nonresidential Remodeling
236210 Construction, Industrial Building
236220 Construction, Commercial and Institutional
Heavy Construction
237100 Utility System Construction
237110 Water and Sewer Line and Related Structures
237120 Gas Pipeline, Oil Pipeline and Related Structures
237130 Communication Line, Power Line and Related Structures
237210 Land Subdivision
237310 Bridge, Highway and Street Construction
237790 Construction, Civil Engineering
237990 Other Heavy and Civil Engineering Construction
Special Trade Contractors
238100 Foundation, Structure and Building Exterior Contractors (including framing carpentry, masonry, glass, roofing and siding)
238110 Concrete Contractors
238120 Structural Steel Contractors
238130 Framing Contractors
238140 Masonry Contractors
238150 Glass and Glazing Contractors
238160 Roofing Contractors
238170 Siding Contractors
238210 Electrical Contractors
238220 Air-conditioning, Heating and Plumbing Contractors
238290 Other Building Equipment Contractors
238300 Building Finishing Contractors (including drywall, insulation, painting, wall covering, flooring, tile and finish carpentry)
238310 Drywall and Insulation Contractors
238320 Painting and Wall covering Contractors
238330 Flooring Contractors
238340 Tile Contractors
238350 Carpentry Contractors
238900 Other Specialty Trade Contractors (including site preparation)
238910 Site Preparation and Water Well Drilling Contractors
238990 Contractors, Other Special Trade
Manufacturing
Food Manufacturing
311110 Animal Food Manufacturing
311200 Grain and Oilseed Mining
311300 Sugar and Confectionery Product Manufacturing
311400 Fruit and Vegetable Preserving and Specialty Food Manufacturing
311500 Dairy Product Manufacturing
311610 Animal Slaughtering and Processing
311710 Seafood Product, Preparation and Packaging
311800 Bakeries and Tortilla Manufacturing
311900 Other Food Manufacturing (that is, coffee, tea, flavorings and seasonings)
Beverage and Tobacco Product Manufacturing
312110 Soft Drink and Ice Manufacturing
312120 Breweries
312130 Wineries
312140 Distilleries
312140 Distilleries
312200 Tobacco Manufacturing
Textile Mills and Textile Product Mills
313000 Textile Mills
314000 Textile Product Mills
Apparel Manufacturing
315100 Apparel Knitting Mills
315210 Cut and Sew Apparel Contractors
315220 Men's and Boys' Cut and Sew Apparel Manufacturing
315230 Women's and Girl's Cut and Sew Apparel Manufacturing
515290 Other Cut and Sew Apparel Manufacturing
315990 Apparel Accessories and Other Apparel Manufacturing
Leather and Allied Product Manufacturing
316110 Leather and Hide Tanning and Finishing
316210 Footwear manufacturing (including rubber and plastic)
316990 Other Leather and Allied Product Manufacturing
Wood Product Manufacturing
321110 Sawmills and Wood Preservation
321210 Veneer, Plywood and Engineered Wood Product Manufacturing
321900 Other Wood Product Manufacturing
Paper Manufacturing
322100 Pulp, Paper and Paperboard Mills
322200 Converted Paper Product Manufacturing
Printing and Related Support Activities
323100 Printing and Related Support Activities
Petroleum and Coal Products Manufacturing
324110 Petroleum Refineries (including integrated)
324120 Asphalt Paving, Roofing and Saturated Material Manufacturing
324190 Other Coal and Petroleum Products Manufacturing
Chemical Manufacturing
325100 Basic Chemical Manufacturing
325200 Resin, Synthetic Rubber and Artificial and Synthetic Fibers and Filaments Manufacturing
325300 Agricultural Chemical Manufacturing (Other)
325300 Pesticide, Fertilizer and Other Agricultural Chemical Manufacturing
325410 Pharmaceutical and Medicine Manufacturing
325500 Paint, Coating and Adhesive Manufacturing
325600 Soap, Cleaning Compound and Toilet Preparation Manufacturing
325900 Other Chemical Product and Preparation Manufacturing
Plastics and Rubber Products Manufacturing
326100 Plastics Product Manufacturing
326200 Rubber Product Manufacturing
Nonmetallic Mineral Product Manufacturing
327100 Clay Product and Refractory Manufacturing
327210 Glass and Glass Product Manufacturing
327300 Cement and Concrete Product Manufacturing
327400 Gypsum and Lime Product Manufacturing
327900 Other Nonmetallic Mineral Product Manufacturing
Primary Metal Manufacturing
331110 Iron and Steel Mills and Ferroalloy Manufacturing
331200 Steel Product Manufacturing From Purchased Steel
331310 Alumina and Aluminum Production and Process
331400 Nonferrous Metal (except Aluminum) Production and Processing
331500 Foundries
Fabricated Metal Product Manufacturing
332110 Forging and Stamping (Metal)
332210 Cutlery and Handtool Manufacturing
332300 Architectural and Structural Metals Manufacturing
332400 Boiler, Tank and Shipping Container Manufacturing
332510 Hardware Manufacturing
332610 Spring and Wire Product Manufacturing
332700 Machine Shops, Turned Product and Screw, Nut and Bolt Manufacturing
332810 Coating, Engraving, Heat Treating and Allied Activities
332900 Other Fabricated Metal Product Manufacturing
Machinery Manufacturing
333100 Agriculture, Construction, Mining Machinery Manufacturing
333200 Industrial Machinery Manufacturing
333310 Commercial and Service Industry Machinery Manufacturing
333410 Ventilation, Heating, Air-conditioning and Commercial Refrigeration Equipment Manufacturing
333510 Metalworking Machinery Manufacturing
333610 Engine, Turbine and Power Transmission Equipment Manufacturing
333900 Other General Purpose Machinery Manufacturing
Computer and Electronic Product Manufacturing
334110 Computer and Peripheral Equipment Manufacturing
334200 Communications Equipment Manufacturing
334310 Audio and Video Equipment Manufacturing
334410 Semiconductor and Other Electronic Component Manufacturing
334500 Navigational, Measuring, Electromedical and Control Instruments Manufacturing
334610 Manufacturing and Reproducing Magnetic and Optical Media
Electrical Equipment, Appliance and Component Manufacturing
335100 Electric Lighting Equipment Manufacturing
335200 Household Appliance Manufacturing
335310 Electrical Equipment Manufacturing
335900 Other Electrical Equipment and Component Manufacturing
Transportation Equipment Manufacturing
336100 Motor Vehicle Manufacturing
336210 Motor Vehicle Body and Trailer Manufacturing
336300 Motor Vehicle Parts Manufacturing
336410 Aerospace Product and Parts Manufacturing
336510 Railroad Rolling Stock Manufacturing
336610 Boat and Ship Building
336990 Other Transportation Equipment Manufacturing
Furniture and Related Product Manufacturing
337000 Furniture and Related Product Manufacturing
Miscellaneous Manufacturing
339110 Medical Equipment and Supplies Manufacturing
339900 Other Miscellaneous Manufacturing
Wholesale Trade
Wholesale Trade, Durable Goods
423100 Motor Vehicle and Motor Vehicle Parts and Supplies
423200 Furniture and Home Furnishings
423300 Lumber and Other Construction Materials
423400 Professional and Commercial Equipment and Supplies
423500 Metal and Mineral (except petroleum)
423600 Electrical and Electronic Goods
423700 Hardware and Plumbing and Heating Equipment and Supplies
423800 Machinery, Equipment and Supplies
423910 Sporting and Recreational Goods and Supplies
423920 Toy and Hobby Goods and Supplies
423930 Recyclable Materials
423940 Jewelry, Watch, Precious Stone and Precious Metal
423990 Other Miscellaneous Durable Goods
Wholesale Trade, Nondurable Goods
424100 Paper and Paper Products
424210 Drugs and Druggists' Sundries
424300 Apparel, Piece Goods and Notions
424400 Grocery and Related Products
424500 Farm Product Raw Materials
424600 Chemical and Allied Products
424700 Petroleum and Petroleum Products
424800 Beer, Wine and Distilled Alcoholic Beverages
424910 Farm Supplies
424920 Book, Periodicals and Newspaper
424930 Flower, Nursery Stock and Florists' Supplies
424940 Tobacco and Tobacco Products
424950 Paint, Varnish and Supplies
424990 Other Miscellaneous Nondurable Goods
Wholesale Electronic Markets and Agents and Brokers
425110 Business-to-Business Electronic Markets
425120 Wholesale Trade Agents and Brokers
Retail Trade
Motor Vehicle and Parts Dealers
441110 New Car Dealers
441120 Used Car Dealers
441210 Recreational Vehicle Dealers
441221 Motorcycle Dealers
441222 Boat Dealers
441229 All Other Motor Vehicle Dealers
441300 Automotive Parts, Accessories and Tire Stores
Furniture and Home Furnishings Stores
442110 Furniture Stores
442210 Floor Covering Stores
442291 Window Treatment Stores
442299 All Other Furnishings Stores
Electronics and Appliance Stores
443111 Household Appliance Stores
443112 Radio, Television and Other Electronics Stores
443120 Computer and Software stores
443130 Camera and Photographic Supplies Stores
Building Material and Garden Equipment and Supplies Dealers
444110 Home Centers
444120 Paint and Wallpaper Stores
444130 Hardware Stores
444190 Other Building Material Builders
444200 Lawn and Garden Equipment and Supplies Stores
Food and Beverage Stores
445110 Supermarkets and Other Grocery (except Convenience) Stores
445120 Convenience Stores
445210 Meat Markets
445220 Fish and Seafood Markets
445230 Fruit and Vegetable Markets
445291 Baked Goods Stores
445292 Confectionery and Nut Stores
445299 All Other Specialty Food Stores
445310 Beer, Wine and Liquor Stores
Health and Personal Care Stores
446110 Pharmacies and Drug Stores
446120 Cosmetics, Beauty Supplies and Perfume Stores
446130 Optical Goods Stores
446190 Other Health and Personal Care Stores
Gasoline Stations
447100 Gasoline Stations (including convenience stores with gas)
Clothing and Clothing Accessories Stores
448110 Men's Clothing Stores
448120 Women's Clothing Stores
448130 Children and Infants' Clothing Stores
448140 Family Clothing Stores
448150 Clothing Accessories Stores
448190 Other Clothing Stores
448210 Shoe Stores
448310 Jewelry Stores
448320 Luggage and Leather Goods Stores
Sporting Foods, Hobby, Book
451110 Sporting Goods Stores
451120 Hobby, Toy and Games Stores
451130 Sewing, Needlework and Piece Goods
451140 Musical Instrument and Supplies Stores
451211 Book Stores
451212 News Dealers and Newsstands
451220 Prerecorded Tape, Compact Disc and Record Stores
General Merchandise Stores
452110 Department Stores
452900 Other General Merchandise Store
Miscellaneous Store Retailers
453110 Florists
453210 Office Supplies and Stationery Stores
453220 Gift, Novelty and Souvenir Stores
453310 Used Merchandise Stores
453910 Pet and Pet Supplies Stores
453920 Art Dealers
453930 Manufactured (Mobile) Home Dealers
453990 All Other Miscellaneous (including tobacco, candle and trophy shops)
Nonstore Retailers
454110 Electronic Shopping and Mail-Order Houses
454210 Vending Machine Operators
454311 Heating Oil Dealers
454312 Liquefied Petroleum Gas (Bottled Gas) Dealers
454319 Other Fuel Dealers
454390 Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers and coffee-bread service providers)
Transportation and Warehousing
Air, Rail and Water Transportation
481000 Air Transportation
482110 Rail Transportation
483000 Water Transportation
Truck Transportation
484110 General Freight Trucking, Local
484120 General Freight Trucking, Long Distance
484200 Specialized Freight Trucking
Transit and Ground Passenger Transportation
485110 Urban Transit Systems
485210 Interurban and Rural Bus Transportation
485310 Taxi Service
485320 Limousine Service
485410 School and Employee Bus Transportation
485510 Charter Bus Industry
485990 Other Transit and Ground Passenger Transportation
Pipeline Transportation
486000 Pipeline Transportation
Scenic and Sightseeing Transportation
487000 Scenic and Sightseeing Transportation
Support Activities for Transportation
488100 Support Activities for Air Transportation
488210 Support Activities for Rail Transportation
488300 Support Activities for Water Transportation
488410 Motor Vehicle Towing
488490 Other Support Activities for Road Transportation
488510 Freight Transportation Arrangement
488990 Other Support Activities for Transportation
Couriers and Messengers
492110 Couriers
492210 Local Messengers and Local Delivery
Warehousing and Storage
493100 Warehousing and Storage (except lessors of Miniwarehouses and self-storage units)
Information
Publishing Industries
511110 Newspaper Publishers
511120 Periodical Publishers
511130 Book Publishers
511140 Directory and Mailing List Publishers
511190 Other Publishers
511210 Software Publishers
Motion Picture and Sound Recording Industries
512100 Motion Picture and Video Industries (except video rental)
512200 Sound Recording Industries
Broadcasting (except Internet)
515100 Radio and Television Broadcasting
515210 Cable and Other Subscription Programs
516110 Internet Publishing and Broadcasting
Telecommunications
517000 Telecommunications (including paging, cellular, satellite, cable and other program distribution, resellers, other telecommunications, and internet service providers)
Data Processing Services
518111 Internet Service Providers
518112 Web Search Portals
518210 Data Processing, Hosting and Related Services
Other Information Services
519100 Other Information Services (including news syndicates and libraries, internet publishing and broadcasting)
Finance and Insurance
Depository Credit Intermediation
522110 Commercial Banking
522120 Savings Institutions
522130 Credit Unions
522190 Other Depository Credit Intermediation
Nondepository Credit Intermediation
522210 Credit Card Issuing
522220 Sales Financing
522291 Consumer Lending
522292 Real Estate Credit (including mortgage bankers and originators)
522293 International Trade Financing
522294 Secondary Market Financing
522298 All Other Nondepository Credit Intermediation
Activities Related to Credit Intermediation
522300 Activities Related to Credit Intermediation (including loan brokers, check clearing and money transmitting)
Securities, Commodity Contracts and Other Financial Investments and Related Activities
523110 Investment Banking and Securities Dealing
523120 Securities Brokerage
523130 Commodity Contracts Dealing
523140 Commodity Contracts Brokerage
523210 Securities and Commodity Exchanges
523900 Other Financial Investment Activities (including portfolio management and investment advice)
Funds, Trusts and Other Financial Vehicles
525100 Insurance and Employee Benefit Funds
525910 Open-end Investment Funds (Form 1120-RIC)
525920 Trusts, Estates and Agency Accounts
525990 Other Financial Vehicles (including closed-end investment funds and mortgage REITs)

Note:

"Offices of Bank Holding Companies" and "Offices of Other Holding Companies" are located under Management of Companies (Holding Companies) below.

Real Estate and Rental and Leasing
Real Estate
531110 Lessors of Residential Buildings and Dwellings (including equity REITs)
531114 Cooperative Housing (including equity REITs)
531120 Lessors of Nonresidential Buildings (except Miniwarehouses) (including equity REITs)
531130 Lessors of Miniwarehouses and Self-Storage Units (including equity REITs)
531190 Lessors of Other Real Estate Property (including equity REITs)
531210 Offices of Real Estate Agents and Brokers
531310 Real Estate Property Managers
531320 Offices of Real Estate Appraisers
531390 Other Activities Related to Real Estate
Rental and Leasing Services
532100 Automotive Equipment Rental and Leasing
532210 Consumer Electronics and Appliance Rental
532220 Formal Wear and Costume Rental
532230 Video Tape and Disc Rental
532290 Other Consumer Goods Rental
532310 General Rental Centers
532400 Commercial and Industrial Machinery and Equipment Rental and Leasing
Lessors of Nonfinancial Intangible Assets
533110 Lessors of Nonfinancial Intangible Assets (except copyrighted works)
Professional, Scientific and Technical Services
Legal Services
541110 Offices of Lawyers
541120 Offices of Notaries
541190 Other Legal Services
Accounting, Tax Preparation, Bookkeeping and Payroll Services
541211 Certified Public Accountants (Offices of)
541213 Tax Preparation Services
541214 Payroll Services
541219 Accounting Services (Other)
Architectural, Engineering and Related Services
541310 Architectural Services
541320 Landscape Architecture Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying and Mapping Services
541370 Surveying and Mapping (except Geophysical) Services
541380 Testing Laboratories
Specialized Design Services
541400 Specialized Design Services (including interior, industrial, graphic and fashion design)
Computer Systems Design and Related Services
541511 Custom Computer Programming Services
541512 Computer Systems Design Services
541513 Computer Facilities Management Services
541519 Other Computer Related Services
Other Professional, Scientific and Technical Services
541600 Management, Scientific and Technical Consulting Services
541700 Scientific Research and Development Services
541800 Advertising and Related Services
541910 Marketing Research and Public Opinion Polling
541920 Photographic Services
541930 Interpretation and Translation Services
541940 Veterinary Services
541990 All Other Professional, Scientific and Technical Services
Management Companies
(Holding Companies)
551111 Offices of Bank Holding Companies
551112 Offices of Other Holding Companies
Administrative and Support and Waste Management and Remediation Services
Administrative and Support Services
561110 Office Administrative Services
561210 Facilities Support Services
561300 Employment Services
561410 Document Preparation Services
561420 Telephone Call Centers
561430 Business Service Centers (including private mail centers and copy shops)
561440 Collection Agencies
561450 Credit Bureaus
561490 Other Business Support Services (including repossession services, court reporting and stenotype services)
561500 Travel Arrangement and Reservation Services
561600 Investigation and Security Services
561710 Exterminating and Pest Control Services
561720 Janitorial Services
561730 Landscaping Services
561740 Carpet and Upholstery Cleaning Services
561790 Other Services to Buildings and Dwellings
561900 Other Support Services (including packaging and labeling services and trade show organizers)
Waste Management and Remediation Services
562000 Waste Management and Remediation Services
Educational Services
611000 Educational Services (including schools, colleges and universities)
Health Care and Social Assistance
Offices of Physicians and Dentists
621111 Offices of Physicians (except Mental health Specialists)
621112 Offices of Physicians (Mental Health Specialists)
621210 Offices of Dentists
Offices of Other Health Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
621330 Offices of Mental Health Practitioners (except Physicians)
621340 Offices of Physical, Occupational/Speech Therapists and Audiologists
621391 Offices of Podiatrists
621399 Offices of All Other Miscellaneous Health Practitioners
Outpatient Care Centers
621410 Family Planning Centers
621420 Outpatient Mental Health and Substance Abuse Centers
621491 HMO Medical Centers
621492 Kidney Dialysis Center
621493 Freestanding Ambulatory Surgical and Emergency Centers
621498 All Other Outpatient Care Centers
Medical and Diagnostic Laboratories
621510 Medical and Diagnostic Laboratories
Home Health Care Services
621610 Home Health Care Services
Other Ambulatory Health Care Services
621900 Other Ambulatory Health Care Services (including ambulance services, blood and organ banks)
Hospitals
622000 Hospitals
Nursing and Residential Care Facilities
623000 Nursing and Residential Care Facilities
Social Assistance
624100 Individual and Family Services
624200 Community Food and Housing and Emergency and Other Relief Services
624310 Vocational Rehabilitation Services
624410 Child Day Care Services
711100 Performing Arts Companies
711210 Spectator Sports (including sport clubs and racetracks)
711300 Promoters of Performing Arts, Sports and Similar Events
711410 Agents and Mangers (for artists, Athletes, Entertainers and other public figures)
711510 Independent Artists, Performers and Writers
Museums, Historical Sites and Similar Institutions
712100 Museums, Historical Sites and Similar Institutions
Amusement, Gambling and Recreation Industries
713100 Amusement Parks and arcades
713200 Gambling Industries
713990 Other Amusement and Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers and bowling centers)
Accommodation and Food Services
Accommodation
721110 Hotels (except Casino Hotels) and Motels
721120 Casino Hotels
721191 Bed and Breakfast Inns
721199 All Other Traveler accommodation
721210 RV (Recreation Vehicle) Parks and Recreational Camps
721310 Boarding and Rooming Houses
Food Services and Drinking Places
722110 Full-Service Restaurants
722210 Limited-Service Eating Places
722300 Special Food Services (including food service contractors and caterers)
722410 Drinking Places (Alcoholic Beverages)
Other Services
Repair and Maintenance
811110 Automotive Mechanical and Electrical Repair and Maintenance
811120 Automotive Body, Pain, Interior and Glass Repair
811190 Other Automotive Repair and Maintenance (including oil change and lubrication shops and car washes)
811210 Electronic and Precision Equipment Repair and Maintenance
811310 Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance
811410 Home and Garden Equipment and appliance Repair and Maintenance
811420 Reupholster and Furniture Repair
811430 Footwear and Leather Goods Repair
811490 Other Personal and Household Goods Repair and Maintenance
Personal and Laundry Services
812111 Barber Shops
812112 Beauty Shops
812113 Nail Salons
812190 Other Personal Care Services (including diet and weight reducing centers)
812210 Funeral Homes and Funeral Services
812220 Cemeteries and Crematories
812310 Coin-Operated Dry Cleaners and Laundries
812330 Linen and Uniform Supply
812910 Pet Care (except Veterinary) Services
812920 Photo Finishing
812930 Parking Lots and Garages
812990 All Other Personal Services
Religious, Grantmaking, Civic, Professional and Similar Organizations
813000 Religious Organizations, Grantmaking, Civic, Professional and Similar Organizations (including condominium and homeowners associations)
Other Services
899000 Other Personal Services, not classified elsewhere
999000 Nonservices, not classified elsewhere
   
   

Exhibit 3.12.217-2 
Form 1120S — U.S. Income Tax Return for an S Corporation

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Exhibit 3.12.217-3 
Schedule N — Foreign Operations of U.S. Corporations

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Exhibit 3.12.217-4 
Form 4136 — Credit for Federal Tax Paid on Fuels

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Exhibit 3.12.217-5 
Form 1120S — Schedule D

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Exhibit 3.12.217-6 
Form 1120S — Schedule K-1

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Exhibit 3.12.217-7 
Form 5471 — Information Return of U.S. Persons With Respect to Certain Foreign Corporations

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Exhibit 3.12.217-8 
Form 8050 — Direct Deposit of Corporate Tax Refund

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Exhibit 3.12.217-9 
Form 8586 — Low Income Housing Credit

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Exhibit 3.12.217-10 
Form 8825 — Rental Real Estate Income and Expenses of a Partnership or an S Corporation

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Exhibit 3.12.217-11 
Form 8913 — Credit for Federal Telephone Excise Tax Paid

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Exhibit 3.12.217-12 
Error Code 026 — Correction Procedures

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Exhibit 3.12.217-13 
Form 8941 - Credit for Small Employer Health Insurance Premiums

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Exhibit 3.12.217-14 
Province, State and Territory Abbreviations

The table below provides Province, State and Territory abbreviations.

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

Exhibit 3.12.217-15 
U.S. Possessions ZIP Codes

The table below provides Zip Codes for all U.S. Possessions.

U.S. Possessions ZIP Codes
City ZIP Code City ZIP Code
American Samoa (AS)
Faga'itua 96799 Olosega Manua' 96799
Leone 96799 Pago Pago 96799
Federated States of Micronesia (FM)
Chuuk 96942 Pohnpei 96941
Kosrae 96944 Yap 96943
Guam (GU)
Agana 96910 Tamuning 96931
Inarajan 96917 Umatac 96915
Merizo 96916 Yona 96915
Marshall Islands (MH)
Ebeye 96970 Majuro 96960
Northern Marianna Islands (MP)
Capitol Hill 96950 Saipan 96950
Rota 96951 Tinian 96952
Palau (PW)
Koror 96940 Palau 96940
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
Cero 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
Juyaya 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
Virgin Islands - U.S. (VI)
Charlotte Amalie 00802 Saint Croix 00820
Christiansted 00820 Saint John 00830
Cruz Bay 00830 Saint Thomas 00805
Downtown 00840 Sunny Isle 00850
Frederiksted 00840 Veterans Annes 00820
Kingshill 00850    

Exhibit 3.12.217-16 
Potential Frivolous Arguments for Examination Review

The table below provides a list of the most common Frivolous Arguments.

Potential Frivolous Arguments for Examination Review Description
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " .
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note:

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

Other ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Note:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

Exhibit 3.12.217-17 
Telephone Excise Tax Credit - Correspondence

The table below addresses procedures for when and how to correspond on a return with a Form 8913 attached.

Correspondence Issue Letter Narrative
(selective paragraph)
Amounts on return and Form 8913 differs Please complete and return a corrected Form 8913, Credit for Federal Telephone Excise Tax Paid, because the entry on line 23d, page 1, Form 1120S does not agree with the amount shown on Form 8913 submitted with the return.
Interest excessive Please complete and return a corrected Form 8913, Credit for Federal Telephone Excise Tax Paid, because the entry on Line 15e exceeds the interest allowable on the telephone excise tax refund.

Exhibit 3.12.217-18 
Telephone Excise Tax Credit - Disallowance

The table below addresses procedures for disallowing the Telephone Excise Tax Credit when claimed incorrectly.

Issue Letter Narrative on Letter 105C/106C
Incorrect tax period 105C We can't allow the amount claimed for the Federal Telephone Excise Tax Credit refund because the refund may only be claimed on your 2006 Federal income tax return. For this purpose, the 2006 income tax return is the income tax return for calendar year 2006 or for the first taxable year including December 31, 2006.
"Initial" return/not in business 105C We can't allow the amount claimed for the Federal Telephone Excise Tax Credit refund because we have no record that the business was established before or during the period that the credit may be claimed.
"No reply" for missing Form 8913 105C We can't allow the amount claimed for the Federal Telephone Excise Tax Credit refund because you did not submit a completed Form 8913 (Credit for Federal Telephone Excise Tax Paid).
Refund amount on return differs from Form 8913 106C The amount claimed on your tax return does not match the amount claimed on Form 8913 (Credit for Federal Telephone Excise Tax Paid).

Exhibit 3.12.217-19 
Criminal Investigation (CI) Funny Box Criteria

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

CI "Funny Box" Criteria
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

Returns with ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Returns with CI controls. If ERS is led to do IDRS research, IRS criminal controls are designated by a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Any Form 1120S reporting a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Any Form 1120S claiming a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.12.217-20 
♦Province/County Code-Canada Only♦

The table below shows abbreviations and Country Codes for Canada.

Canadian Province Province Abbreviation Country Code Field 02CTY
Alberta AB XA
British Columbia BC XB
Manitoba MB XM
New Brunswick NB XN
Newfoundland and Labrador NL XL
Northwest Territories NT XT
Nova Scotia NS XS
Nunavut NU XV
Ontario ON XO
Prince Edward Island PE XP
Quebec QC XQ
Saskatchewan SK XW
Yukon YT XY

Exhibit 3.12.217-21 
♦Action Codes♦

The table below shows each Action Code including a description, workday suspense period and the function they are used in.

  • CE = Code & Edit; EC = Error Correction; S = Suspense Correction; GEN = Computer Generated

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 Taxpayer Correspondence (Signature Only) 40 CE, EC, S
226 International Correspondence (Signature Only) 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 (Questionable Refund Detection Team) 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 (Criminal Investigation Division) 10 CE, EC, S
Accounting
341 Manual Refund 10 CE, EC, S
342 Credit Verification 10 CE, EC, S
343 Black Liquor 10 CE, EC, S
344 Manual Refund - ERS 0 EC
Master File Transcript Request (MFTRA) Research
351 TIN Research 0 EC, S
352 Name Research 3 CE, EC, S
353 Address Research 3 CE, EC, S
354 Filing Requirements 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 2006 tax return with Form 8913 credit (TETR) 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 Codes 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 - Inconsistent Data 0 CE
Rejects
610 Renumber - Non-Remit 0 CE, EC
611 Renumber - Remit 0 CE, EC
620 NMF/Non-ADP 0 CE, EC, S
630 Reinput 0 EC,
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 & Edit 0 GEN
712 Duplicate Document DLN from Error Correction 0 GEN
713 Duplicate Document DLN from Unpostables 0 GEN
714 Duplicate Document DLN from Unworkable Suspense 0 GEN
715 Duplicate Document DLN from Workable Suspense 0 GEN
800 NAP Linkage Problem 2 EC, S
900 Unpostable Record 0 GEN

Exhibit 3.12.217-22 
Form 1125-A-Cost of Goods Sold

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Exhibit 3.12.217-23 
Form 5884-B New Hire Retention Credit

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