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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 220. Error Resolution System for Excise Tax Returns (Cont. 3)

3.12.220  Error Resolution System for Excise Tax Returns (Cont. 3)

3.12.220.8 
Processing Form 2290

3.12.220.8.2 
Form 2290 Priority III Field Errors

3.12.220.8.2.6  (01-01-2012)
Field 01PIC Penalty and Interest Code

  1. Description - Penalty and Interest Code– 1 position:

    • Located to the right of the Penalty and Interest box in the Entity Section.

    • The Penalty and Interest Code is used to alert the computer to perform a computation for penalty and interest when it would not normally do so.

  2. Invalid Condition: Entry other than 1 or blank.

  3. Correction Procedures: Check to see if there was a transcription error.

    IF: THEN:
    Error found. Change the field to the correct entry.
    Code 1 is used when pre-computed delinquency penalty and/or interest is shown in the Penalty and Interest box and the return is received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    Code is not appropriate. Delete the field.

3.12.220.8.2.7  (01-01-2012)
Field 01CAF

  1. Description - Centralized Authorization File (CAF) – 1 position

    1. Invalid Condition: Field 01 CAF is invalid if it contains any entry.

    2. Correction Procedures: If a code is present on the screen, clear Field 01CAF.

3.12.220.8.2.8  (01-01-2012)
01ATA Additional Tax Amount

  1. This is the additional tax from an increase in gross vehicle weight. Figure 3.12.220-1

    • Check to see if a misplaced entry

    • Accept taxpayer's entry

    Figure 3.12.220-1
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    An Example of Form 2290, Line 3 Additional Tax Amount.

3.12.220.8.2.9  (01-01-2012)
Field 01TTT Total Tax Taxpayer

  1. The following fields are used in computing the tax. Verify that they were transcribed correctly.

    1. Tax period.

    2. The vehicle categories entered in Sections 02 and/or 03.

    3. Line 3 - Additional tax from increase in gross weight. See Figure 3.12.220–2.

    Figure 3.12.220-2

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

    An example of Form 2290 line 4, Total Tax Taxpayer.

  2. Invalid Conditions: Total Tax Computer shows a negative figure.

  3. Correction Procedures:

    1. Verify taxpayer used the correct rates and/or category.

    2. Check for any misplaced entries and transcription errors.

  4. If the taxpayer used a Form 2290-EZ follow the procedures for converting returns to the correct form type and program code. In this case convert to Form 2290, program number (12300).

3.12.220.8.2.10  (01-01-2012)
01CRN - CRN 365 Credit Amount

  1. This line is used by the taxpayer to claim a credit for:

    • Sold, destroyed, or stolen vehicles

    • Any vehicles used 5,000 miles or less (7,500 miles or less for agricultural vehicles)

  2. The amount claimed on line 5 cannot exceed the tax reported on line 4.

  3. The taxpayer must attach an explanation detailing the facts for each credit. If not attached, correspond.

    Note:

    Trade-ins are an allowable credit since the previous vehicle was "sold" .

3.12.220.8.2.11  (01-01-2012)
01BD - Balance Due

  1. The following fields are used in computing the tax. Verify that they were transcribed correctly. See Figure 3.12.220–3.

    • Tax Period

    • The vehicle categories entered in Sections 02 and/or 03

    • Line 3

    • Line 5

  2. Correction Procedures:

    1. Verify the tax period.

    2. Verify taxpayer used the correct rates and/or category.

    3. Check for misplaced entries or coding and transcription errors.

    Figure 3.12.220-3
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    An example of Form 2290 line 6, Balance Due.

3.12.220.8.2.12  (01-01-2012)
Field 01CRD Correspondence Received Date

  1. Description - Correspondence Received Date– 8 positions:

    • Located in the center bottom portion of the Entity area and is stamped or handwritten in "YYYYMMDD" format

    • Field is used as a second date in computing interest on overpayments

    • If all the positions in the field are blank, it does not cause an invalid condition

  2. Invalid Conditions:

    • Not numeric

    • Not in "YYYYMMDD" format

    • Not in the valid, month, day range

  3. Correction Procedures: Compare the screen entry with the entry on the return. Document Perfection will edit the date in the "YYYYMMDD" format, if needed.

    IF: THEN:
    Date is illegible. Check the attached correspondence for Form 6800 for the correct date.
    More than one correspondence received date is stamped or written. Use the earliest date as the CRD in YYYYMMDD format.
    No reply. Leave 01CRD blank and enter a CCC 3 in Field 01CCC (unless correspondence was not necessary).
    Indication Entity Control has assigned an EIN to the return (code "A" is notated). Enter the entity assignment date, found in the lower left hand corner of the return, in Field 01CRD, if it is later than the actual correspondence received date (if later than due date).

3.12.220.8.2.13  (01-01-2012)
Field 01CBI - Designee Checkbox Indicator

  1. If the taxpayer checks the "Yes" box a "1" should be entered in the field.

  2. There are validity checks on the field, but the field is not correctable.

  3. Invalid Conditions: If the value is other than "1" or blank.

3.12.220.8.2.14  (01-01-2012)
Correction Procedures

  1. Compare the screen display and the return.

    If... Then...
    The value is other than "1" or blank, Delete the field 01CBI and continue processing.

3.12.220.8.2.15  (01-01-2012)
Field 01CBP-Designee Checkbox PIN

  1. The Third Party Designee Identifying Number is comprised of any 5 alpha (i.e. "A" to "Z" ), numeric (e.g. "0" to "9" ), or any combination of characters chosen by the taxpayer. The field has no validity or consistency checks and is not correctable. The field is located on the right side below the designee checkbox.

  2. The Third Party Designee Identifying Number is only for the tax period of the return on which it appears and was chosen at random by the taxpayer or taxpayer's representative. On all future filings, the taxpayer can keep or change the PIN number.

3.12.220.8.2.16  (01-01-2012)
Field 01PSN - Paid Preparer's Tax Identification Number

  1. The PTIN is located on the right hand side below the taxpayer's signature. Data may or may not be present in Field 01PSN. Valid characters are all blank, all numeric, or with a "P" in the first character followed by eight numerics (a PTIN).

  2. The first character in the PTIN must begin with the alpha "P" . The range for a valid PTIN is P00000001 through P99999998. A "P" followed by all zeroes or all nines is not valid.

  3. Invalid Conditions - Field 01PSN is invalid if any of the following conditions are present:

    • Field 01PSN is other than nine numeric digits

    • Field 01PSN is all zeroes or all nines

3.12.220.8.2.17  (01-01-2012)
Field 01PEN - Paid Preparer's EIN

  1. The Preparer's EIN is located below the PTIN on the right hand side. This field is not valid for any forms prior to January 2005.

  2. The Preparer's EIN must be a nine-digit numeric number. The EIN cannot be all zeroes or all nines. Also, the first two digits must not be invalid for field 01EIN (See IRM 3.12.220.5.2).

  3. Line through or circle the preparer's EIN if it is invalid.

3.12.220.8.2.18  (01-01-2012)
Field 01PTN - Paid Preparer's Telephone Number

  1. The Preparer's Phone Number is located on the right hand side below the Preparer's EIN.

  2. The Paid Preparer's Telephone Number should be shown as 10 characters. Only numerical characters (e.g. "0" through "9" ) are valid for this field.

    1. If the Paid Preparer's Telephone Number is incomplete, illegible, or less than 10 digits, review the return and attachments. If unable to determine a complete or legible Paid Preparer's Telephone Number, blank the field from the display.

    2. If the Paid Preparer's Telephone Number has more than 10 digits, only the first 10 digits will be captured.

3.12.220.8.2.19  (01-01-2012)
Vehicle Categories and Number of Vehicles

  1. The categories are:

    • 02VCA - 02VCL (Categories A - L)

    • 03VCM - 03VCW (Categories M - W)

    1. Invalid Condition: Other than alpha characters or X, Y, or Z.

    2. Correction Procedures: correct field.

  2. The fields for the number of vehicles under (a) Vehicles Except Logging:

    • 02NA1 - 02A12 ((3)(a) A - L)

    • 03NA1 - 03A11 ((3)(b) M - W)

    1. Invalid condition: other than numeric.

    2. Correction procedures: correct field.

    Figure 3.12.220-4

    Figure 3.12.220-4

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

    Example of Form 2290, page 2, Tax Computation, categories A - W, vehicles except logging.

  3. The fields for the number of vehicles under (b) Logging:

    • 02NB1 - 02B12 ((3)(a)A - L)

    • 03NB1 - 03B11 ((3)(b) M - W)

    1. Invalid condition: other than numeric characters.

    2. Correction procedures: correct field.

    Figure 3.12.220-5

    Figure 3.12.220-5

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

    Example of Form 2290, page 2, Tax Computation with categories A - W for logging.

3.12.220.8.2.20  (01-01-2012)
♦Field 04CON - In Care of Name♦

  1. Description - Field 04CON is located in the Entity Section of the return.

  2. Valid Condition - Field 04CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.

    Note:

    The first character of the "in-care-of name" must be alpha or numeric.

  3. Invalid Condition - Field 04CON is invalid if any of the following conditions are present:

    • The first position is blank, or

    • The first character of the "in-care-of name" is not alpha or numeric, or

    • There are two consecutive blanks between significant characters.

  4. Correction Procedures:

    1. Correct coding and transcriptions errors.

    IF THEN
    A blank is in the first position.

    1. Delete blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 04CON.

    The first position is not alpha or numeric

    1. Verify in-care-of name on the return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 04CON.

    Two consecutive blanks are present between significant characters.

    1. Delete any unnecessary blanks in Field 04CON.

3.12.220.8.2.21  (01-01-2012)
♦Field 04FAD - Foreign Address♦

  1. Description -Field 04FAD is located in the Entity Section of the return.

    1. This field will contain an entry when there is a foreign address present on the return.

    2. Field 04FAD should not be present on "G" Coded short length returns.

  2. Valid Condition –Valid characters are alpha, numeric and special characters.

  3. Invalid Condition – Field 04FAD will generate as an error when any of the following conditions are present:

    1. The first position is blank,

    2. Any character follows two consecutive blanks, or

    3. There are more than 35 characters present in the field.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

  4. Correction Procedures:

    1. Correct all coding and transcription errors.

      IF: THEN:
      Field 04FAD is present. GTSEC 04.
      Ensure Field 04CTY contains a foreign country code and Field 04ST contains a (period/space).
      A foreign address is not present on the return. Verify the address on the return is not a foreign address. Continue processing the return.

    2. If Form 8822, Change of Address, is attached to the return, compare the name and address information on the Form 8822 to the return and do the following:

    IF: THEN:
    The information is the same Take no action and continue processing.
    The information is different

    1. Detach Form 8822.

    2. Route to Entity Control on Form 10886 or follow local procedures.

    3. Notate on Form 10886, "CHANGE OF ADDRESS PER FORM 8822" .

    Note:

    The lead tax examiner is required to batch all Forms 8822 daily and hand carry to Entity Control for expedite processing.

3.12.220.8.2.22  (01-01-2012)
Foreign Addresses General Information

  1. Cincinnati Submission Processing Center (CSPC) will process foreign/international addresses and U.S. Possessions excise returns.

  2. The determination of a foreign address is based only on the address of the entity. A foreign address will contain:

    • Street Address or P.O. Box

    • City or town name

    • Other principal subdivision (i.e. province, state, county, etc.)

    • Postal code, if present

    • Foreign country

  3. A foreign (international) address is any address that is not in one of the 50 states or the District of Columbia. All U.S. Possessions are considered foreign.

    • American Samoa

    • Federated States of Micronesia

    • Guam

    • Marshall Islands

    • Northern Mariana Islands

    • Palau

    • Puerto Rico

    • U.S. Virgin Islands

  4. Returns with addresses in the U.S. Possessions are considered to be a foreign excise return for processing purposes and are entered in the same way as domestic addresses.

    1. A two-character alpha code must be entered in Field 04ST for the possession name.

      U.S. Possessions Abbreviation
      American Samoa AS
      Federated States of Micronesia FM
      Guam GU
      Marshall Islands MH
      Northern Mariana Islands MP
      Palau PW
      Puerto Rico PR
      Virgin Islands (U.S.) VI

    2. A ZIP Code must be present.

  5. An APO, DPO, or FPO is not a foreign address. The Postal Service established new address requirements for APO/DPO/FPO addresses. If an address appears in the old APO/DPO/FPO format, such as "APO New York, NY 091XX" , convert to the new State code based on the ZIP Code as follows: "APO AE 091XX" .

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

  6. All excise returns with a foreign address must be shipped to CSPC.

    1. SSPND 650.

    2. .Attach Form 10886 with the notation "FORWARD TO CSPC" .

    3. Prepare letter 86C to inform the taxpayer that the excise return has been sent to Cincinnati.

3.12.220.8.2.23  (01-01-2012)
Field 04ADD Street Address

  1. Description - Street Address – 35 positions:

    • Located in the Entity Section of the return

    • Will contain data on non-preaddressed returns when the address change box has been checked or on a preaddressed label when a change has been indicated

    Field Designator Field Length Title of Field Location on Return
    04ADD 35 Street Address Entity Portion

  2. Invalid Conditions:

    1. Street address is present and the first position is blank.

    2. Any character is present other than alphabetic, numeric, blank, hyphen or slash.

  3. Correction Procedures:

    1. Compare the screen entries with the entry on the return and attachments.

    IF: THEN:
    Field was transcribed incorrectly. Correct the screen display.
    Field cannot be perfected. Research IDRS using CC INOLE or local Campus procedures. If no data then delete Section 04.

3.12.220.8.2.24  (01-01-2012)
Field 04CTY City

  1. Description - City – 22 positions:

    • Located in the Entity Section of the return

    • Certain cities in each state are designated as "Major Cities"

    • A special two alpha character has been assigned to them as Major City codes which represent that city and state

    • DIS/ISRP will enter the major city code as appropriate

    • Is transcribed with no intervening blanks and no other characters in the City-State fields either before or after the code

    • Foreign country code is not present, incorrect or contains "XX"

    Field Designator Field Length Title of Field Location on Return
    04CTY 22 City Entity Portion

  2. Invalid Conditions:

    • Any character other than blank or alphabetic is present

    • City is present and the first position is blank

    • City is present and the second and third characters are blank

    • Any characters in field follow two consecutive blanks

    • An invalid Major City Code is present

    • Foreign country code is not present, incorrect, or contains "XX"

  3. Correction Procedures:

    1. Compare the screen entry with the entry on the return.

    2. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for the valid codes.

    IF: THEN:
    Field was transcribed incorrectly. Correct the screen display.
    Unable to perfect from the return or attachments. Research IDRS using CC INOLE or local procedures. If no data, delete Section 04 using DLSEC.
    City not on list of Major City Codes. Delete the code and enter the actual city and state data.
    A foreign address is shown on the return. Enter appropriate foreign country code in Field 04CTY (See Exhibit 3.12.220-8, Foreign Country Codes).

3.12.220.8.2.25  (01-01-2012)
Field 04ST State

  1. Description - State– 2 positions:

    • Located in the Entity Section of the return

    Field Designator Field Length Title of Field Location on Return
    04ST 2 State Entity Portion

  2. Invalid Condition occurs if the entry is not shown in Exhibit 3.12.220-7, U.S. Possessions, State Abbreviations, and ZIP Codes, or listed in Document 7475, State Abbreviations, Major City Codes and Address Abbreviations for the valid codes.

    1. Check the field on the screen with the field on the return and attachments.

      Note:

      Army Post Office (APO), Diplomatic Post Office (DPO), and Fleet Post Office (FPO) are not considered foreign addresses they are considered domestic addresses.

    2. The Postal Service established address requirements for APO/DPO/FPO addresses. If the entry appears incorrectly it must be corrected to a valid State Code abbreviation based on the ZIP code (i.e. APO New York, NY 091 XX would convert to APO AE 091 XX). The valid State Code abbreviations are shown in Exhibit 3.12.220– 7.

  3. Correction Procedures:

    IF: THEN:
    Field was transcribed incorrectly. Correct the screen display.
    Unable to perfect. Research IDRS using CC INOLE or local Campus procedures. If no data, delete Section 04.

3.12.220.8.2.26  (01-01-2012)
Field 04ZIP ZIP Code

  1. Description - ZIP Code – 12 positions:

    • Located in the Entity Section of the return

    • Fields are numeric or blank

    • The valid range for the 10, 11, and 12 positions of the ZIP code are all blank or all numeric

    Field Designator Field Length Title of Field Location on Return
    04ZIP 12 ZIP Code Entity Portion

  2. Invalid Condition:

    • Positions 6 through 9 of the ZIP code are numeric and positions 10, 11, 12 are not all blank or numeric

    • Positions 6 through 9 are all blank and positions 10, 11, 12 are not all blank

  3. Correction Procedures:

    1. Compare the field on the screen with the field on the return.

    IF: THEN:
    Field was transcribed incorrectly. Correct the screen display.
    Valid ZIP Code not available from the return or attachments. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, or Exhibit 3.12.220-7, U.S. Possessions, State Abbreviations, and ZIP Codes, for a correct code.
    Only the first three digits of the ZIP code can be determined. Enter 01 for the fourth and fifth digits.

3.12.220.9  (01-01-2012)
Priority IV - 2290 Consistency/Math Errors

  1. Consistency/Math Errors will be displayed with the Error Code assigned to them for the specific error in ascending numerical order.

  2. The blank field "NC" will be displayed for the entry of TPNCs for all Math Error displays, if needed.

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

    Note:

    The "C" Code does not permit any other corrections to the error code after it is transmitted to clear the screen.

  4. All errors must be resolved by either eliminating the error, entering a Clear Code or entering a TPNC or SSPND the document with the appropriate AC.

3.12.220.9.1  (01-01-2012)
♦Error Code 001 - Invalid Entry♦

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

    Field Designator on Form 2290 Field Name Field Length
    01TXP Tax Period 6
    01CCC Computer Condition Code 10
    01RCD Received Date 8

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

    1. Computer Condition Code "G" is Not Present - The processing date is equal to or more than 2 years and 9 months after the Return Due Date or Received Date (whichever is later) and CCC "W" is not present.

    2. Computer Condition Code "G" is Present - The processing date is equal to or more than 2 years and 9 months after the Return Due Date and CCC "W" is not present.

    3. On any return, the processing date is less than two years after the Return Due Date and CCC "W" is present.

  3. Correction Procedures:

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

    2. Do not send the returns secured by Compliance (i.e. 6020(b)) returns with a TC 59X, or a return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with Form 13133 (Expedite Processing Cycle) attached to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing.

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

    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. Determine the Received Date using the following priority:

    1. Stamped or hand written Received Date on the return.

    2. Earliest legible postmark date of the U.S. Post Office, Foreign Postmark, or a Private Delivery Service.

    3. SCAMPS digital date.

    4. Revenue Officer's or other IRS official's signature date.

    5. Signature date, if within the current year (unless other information indicates signature date is invalid).

    6. DLN Julian Date minus 10 days.

    7. Current date minus 10 dates.
    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. SSPND 310.

    2. Prepare Form 10886 to route to Statute Control.

  4. Suspense Correction:

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

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

3.12.220.9.2  (01-01-2012)
♦Error Code 002 - Name Control Mismatch♦

  1. Fields Displayed - Error Code 002 will display as follows:

    Field Designator on Form 2290 Field Name Field Length
    CL Clear Code  
    01NC Name Control 4
    >>>> Name Control Underprint  
    01EIN Employer Identification Number 9
    01CCC Computer Condition Code 10
    04CON In-Care-of Name 35
    04FAD Foreign Address 35
    04ADD Street Address 35
    04CTY City 22
    04ST State 2
    04ZIP ZIP Code 12

  2. Invalid Condition -Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) and 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 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. If Field 01NC and the Name Control 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 Control on INOLES If the name matches, enter C in the Clear Code field or if the name mismatches, bring up the underprint.
      The Name on INOLES is different from the Name on the return or attachment Research NAMEE/NAMEB for a new EIN.

    6. 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 attachment.

      1. Ensure that the entity information matches the return.

      2. Overlay Field 01EIN with the new EIN from NAMEE/NAMEB. When the EIN is changed from the one the taxpayer used, issue Letter 3875c, Missing or Incorrect EIN on Return, as a non-suspense letter to the address on the return.

        Note:

        Do not send Letter 3875C if:

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

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

      3. The SSN is used on a BMF return and research has determined there is no entity on MF for the taxpayer. Entity assigns a new EIN and notifies the taxpayer, or

      4. The correct EIN has been reported in SSN format.
      Multiple EINs are located.

      1. SSPND 320 to Entity Control.

      2. Prepare Form 10886 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.

    7. 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, research ENMOD for a new name.

      IF: THEN:
      The Name Control on ENMOD agrees with the Name on the return or attachment Enter "C" in the Clear Code Field.
      The Name Control on ENMOD or INOLES does not agree with the Name on the return or attachment

      1. SSPND 320 to route to Entity.

      2. Attach Form 10886 with the notation "no record of EIN" . See error code 003.

    8. 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.

      2. Attach Form 10886 with the notation "REQUEST NAME CHANGE (TC 013)" .

  4. Suspense Correction:

    1. If there is an indication that Entity 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. Input 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 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 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.

      Note:

      A correction to any displayed field must be entered and transmitted prior to entering the "C" , which does not permit any other correction to the record.

3.12.220.9.3  (01-01-2012)
♦Error Code 003 - Check Digit Invalid♦

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

    Field Designator on Form 2290 Field Name Field Length
    01NC Name Control 4
    >>>> Name Control Underprint  
    01EIN Employer Identification Number 9
    >>>> Name Control Underprint  
    01CCC Computer Condition Code 10

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

    • Check Digit is present but not valid for the EIN

    • The letter "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 NAMEE/NAMEB for correct EIN.

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

      IF: THEN:
      The EIN on the return matches the EIN on NAMEE/NAMEB Enter Name Control from NAMEE/NAMEB in Field 01NC.
      Research indicates a different EIN Verify the EIN and name on INOLES.
      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, Missing or Incorrect EIN on Return, as a non-suspense letter to the address on the return.

        Note:

        Do not send Letter 3875C if:

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

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

      3. The SSN is used on a BMF return and research has determined there is no entity on MF for the taxpayer. Entity assigns a new EIN and notifies the taxpayer.

      4. The correct EIN has been reported in SSN format.
      Unable to locate an EIN or more than one EIN is located

      1. SSPND 320 to Entity.

      2. Prepare Form 10886 with the notation "no record of EIN" .

  4. Suspense Correction:

    1. 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. Use local procedures to post the payment prior to the return.

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

      3. Write "F3465 PREPARED" on the return, to the left of the entity.

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

      The payment posted to the correct EIN. Enter the correct EIN in Field 01EIN and on the return.
      The payment cannot be located. No action required.

3.12.220.9.4  (01-01-2012)
♦Error Code 004 - Name Control/EIN Validation♦

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

    Field Designator on Form 2290 Field Name Field Length
    CL Clear Code  
    01NC Name Control Check Digit 4
    >>>> Name Control Underprint  
    01EIN Employer Identification Number 9
    01CCC Computer Condition Code 10

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

    • The EIN is not present at Master File (NAP)

    • The Entity Index File (EIF) and the 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 Procedure:

    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. If field 01NC and the Name Control 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 attachment matches the Name Control on INOLES.

      1. If the name matches, enter "C" in the Clear Code field.

      2. If the name mismatches, bring up the underprint.
      The Name Control on INOLES is different from the Name on the return or attachment. Research NAMEE/NAMEB for a new EIN.

    6. 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 from NAMEE/NAMEB. When the EIN is changed from the one the taxpayer used, issue Letter 3875C, Missing or Incorrect EIN on Return, as a non-suspense letter to the address on the return.

        Note:

        Do not send Letter 3875C if:

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

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

      3. The SSN is used on a BMF return and research has determined there is no entity on MF for the taxpayer. Entity assigns a new EIN and notifies the taxpayer.

      4. The correct EIN has been reported in SSN format.
      Multiple EINs are located

      1. SSPND 320 to Entity Control.

      2. Prepare Form 10886 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.

    7. 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, research ENMOD for a new name.

      IF: THEN:
      The Name on ENMOD agrees with the Name Control on the return or attachments Enter a "C" in the Clear Code Field.
      The Name on ENMOD or INOLES does not agree with the Name Control on the return or attachments

      1. SSPND 320 to Entity Control.

      2. Prepare Form 10886 with the notation "no record of EIN" .

    8. 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.

      2. Attach Form 10886 with the notation "REQUEST NAME CHANGE (TC 013)" .

  4. Suspense Correction:

    1. Research IDRS 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 "F3465 PREPARED" on 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.

3.12.220.9.5  (01-01-2012)
♦Error Code 005 - Received Date♦

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

    Field Designator on Form 2290 Field Name Field Length
    01TXP Tax Period 6
    01RCD Received Date 8
    01CCC Computer Condition Code 10

  2. Invalid Condition - Error Code 005 will generate when the year-month of the processing date is later than the tax period plus 6 months and the received date is not present.

  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.

    3. A Received Date must be in Field 01RCD if the return is not timely filed.

    4. Use the earliest received date in Field 01RCD if there are multiple received dates on the return.

      Exception:

      Do not use a received date in Field 01RCD that is prior to the end of the tax period.

    5. Determine the Received Date using the following priorities when one is needed but is not stamped on the return or a valid handwritten received date is not present:

    Note:

    Do not accept a Document Perfection Operations stamp on Schedule 1 as a valid IRS received date stamp.

    1. IRS Received Date Stamp.

    2. Earliest legible postmark (e.g. U.S. Post Office, Foreign Postmark, or Private Delivery Service).

    3. SCAMPS digital date.

    4. Revenue Officer's or other IRS official's signature date.

    5. Signature date, if within the current year (unless other information indicates signature date is invalid).

    6. DLN Julian Date minus 10 days.

    7. Current date minus 10 days.

3.12.220.9.6  (01-01-2012)
Error Code 007 - Received Date is Earlier Than Tax Year

  1. Fields Displayed - Error Code 007 will display as follows:

    Field Designator on Form 2290 Field Name Field Length
    01TXP Tax Period 6
    01CCC Computer Condition Code 10
    01RCD Received Date 8

  2. Invalid Condition- Error Code 007 will generate when the received date is earlier than the first day of the tax period/year.

  3. Corrections 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.

      Note:

      Do not accept a Document Perfection Operations stamp on Schedule 1 as a valid IRS received date stamp.

      IF: AND: THEN:
      The Received Date is invalid and it appears that the incorrect year was used (i.e. 20110115 instead of 20120115), and other information (Julian date, and/or signature date) indicates the received date should be the current year.   Change the Received Date to the current year and enter 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. If less than two months until tax year begins, Continue processing the return.
        If greater than two months until tax year begins,

      1. Initiate correspondence for clarification of tax period.

      2. SSPND 211.
        The month of the received date is prior to the tax period Change the Received Date to the current processing date.

  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 01RCD.

    2. Enter "F" in Field 01CCC.

    The taxpayer replies that the return is not a final return. SSPND 480 until two months prior to the beginning 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 two months prior to the beginning of the tax period indicated on the return.

3.12.220.9.7  (01-01-2012)
♦Error Code 010 - Amended Return "G" Coded♦

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

    Field Designator on Form 2290 Field Name Field Length
    01CCC Computer Condition Code 10
    01PIC PIC Code 1
    01CAF CAF Code 1
    01ATA Additional Tax Amount 11
    01TTT Total Tax Taxpayer 11
    >>>>> Underprint Total Tax Taxpayer  
    01CRN CRN 365 Credit 11
    01BD Balance Due 11
    >>>>> Underprint Balance Due  
    S02 Section 02  
    S03 Section 03  
    S04 Section 04  

  2. Invalid condition - Error Code 010 will generate when Computer Condition Code G is present and fields other than Fields 01NC, 01EIN, 01TXP, 01RCD, 01CCC, 01CRD are present.

  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.

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

      Note:

      Form 2290 has two new check boxes for Amended Return and VIN Correction added under the entity area. If either or both of these two boxes are checked process the return as an Amended Return CCC "G" .

      IF: THEN:
      CCC "G" was entered correctly.

      1. DLSEC to delete all sections except Section 01.

      2. Delete the invalid entries that are present in Section 01, if necessary.

      CCC "G" was entered incorrectly.

      1. Enter all necessary data in Sections 01 through 04.

      2. Ensure that Section 01 fields are correct.

      3. Delete the "G" 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.

3.12.220.9.8  (01-01-2012)
♦Error Code 014 - Missing Address Entries♦

  1. Fields Displayed - Error Code 014 will display as follows:

    Field Designator on Form 2290 Field Name Field Length
    04FAD Foreign Address 35
    04ADD Street Address 35
    04CTY City 22
    04ST State 2
    04ZIP ZIP Code 12

  2. Invalid Conditions—Error Code 014 will generate if all fields are not present as follows:

    • If the street address is present, Fields 04CTY and 04ST must be present, unless a Major City Code is used

    • If a Major City Code is used, Field 04ADD must be present

    • A City must be present. If the city is not in Major City Code format, Field 04ST must be present. Field 04ADD can be blank

    • If a Major City Code is used and Field 04ST is present

  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.

    3. Research any of the following for valid address information:

    • Document 7475, State Abbreviations, Major City Codes and Address Abbreviations

    • INOLE, NAMEE/NAMEB/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 04CTY.

    2. Enter the State Code in Field 04ST.
    The Major City Code is correct. The state is present Delete Field 04ST.
    The ZIP Code or Address cannot be corrected from the information on the return, attachments or from research.   If the first three digits of the ZIP Code can be determined, enter 01 in the fourth and fifth positions, otherwise DLSEC 04.

3.12.220.9.9  (01-01-2012)
Error Code 015- Foreign Address/State Mismatch

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

    Field Designator on Form 2290 Field Name "In-Care-of Name" Length
    04CON Foreign Address 35
    04FAD Street 35
    04ADD Address 35
    04CTY City 22
    04ST State 2
    04ZIP ZIP Code 12

  2. Invalid Condition –Error Code 015 will generate when any of the following conditions is present:

    • State field has an entry other than (period/space) when a foreign address is present

    • ZIP Code field has an entry when a foreign address 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 the correct information.

    If... Then...
    A foreign address is not present in Field 04FAD. Check return for foreign address.
    A foreign address is present on the return. 1.

    1. Enter the foreign address in Field 04FAD.

      Note:

      If additional space is required, continue entering the address in Field 04ADD.

    2. Field 04CTY must contain the appropriate foreign country code. See Exhibit 3.12.220-8, Foreign Country Codes.

    3. Field 04ST must contain "." (period/space).

    4. Delete any entry in Field 04ZIP.
    A foreign address is not present on the return

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

    2. Continue processing the return.

3.12.220.9.10  (01-01-2012)
♦Error Code 016 - ZIP Code/State Mismatch♦

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

    Field Designator on Form 2290 Field Name Field Length
    04FAD Foreign Address 35
    04CTY City 22
    04ST State 2
    04ZIP 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. Corrections 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.

    3. Research any of the following for valid ZIP Code information:
      • Document 7475, State Abbreviations, Major City Codes and Address Abbreviations
      • INOLE, NAMEE/NAMEB/ENMOD

    4. If only the first three digits of the ZIP Code can be determined, enter "01" in the fourth (4th) and fifth (5th) positions.

      IF: AND: THEN:
      Unable to determine a valid ZIP Code from the return or attachment.   Enter the valid ZIP Code found through research in Field 04CTY.
      The address is in a major city. A Major City Code can be determined. Enter Major City Code in Field 04CTY.
      The address is in a major city. A Major City Code cannot be determined.

      1. Enter the name of the city in Field 04CTY.

      2. Enter the State Code in Field 04ST.
      The address is not in a major city.  

      1. If you can determine the name of the city, enter the name of the city in Field 04CTY.

      2. If you can not determine the name of the city, enter the appropriate state abbreviation in Field 04ST.

      3. Enter the ZIP Code in Field 04ZIP.

    5. APO/DPO/FPO Addresses – An APO, DPO, or FPO is not a foreign address. The Postal Service established new address requirements for APO/DPO/FPO addresses. Exhibit 3.12.220-7, U.S. Possessions, State Abbreviations, and ZIP Codes, for the correct APO/DPO/FPO address.

3.12.220.9.11  (01-01-2012)
Error Code 028

  1. Fields Displayed:

    • 01CCC - Computer Condition Code

    • 01RCD - Received Date

  2. Invalid Condition:

    • CCC G, R, or D are present and the Received Date is not present

3.12.220.9.11.1  (01-01-2012)
Error Code 028 Correction Procedures

  1. Compare the displayed fields with the return.

    IF: THEN:
    Incorrectly transcribed. Overlay the screen with the correct information.
    CCC R or D is present on the return. Enter the Received Date in 01RCD in YYYYMMDD format.
    CCC R or D is not present on the return. Delete the CCC R or D from 01CCC.
    Return is not a CCC G return, and no indication that the return is" Amended" , "Revised" , "Superseded" , "Duplicate" , or "changed" and nothing indicating that this is other than the first return filed. GTSEC 02 and 03 and 05, as needed, and enter the data in the fields and transmit.
    When Error Code 010 generates enter appropriate fields and delete Field 01CCC.
    Return is correctly "G" coded. Enter the Received Date in 01RCD. Determine the date as listed in (2) below. See also Error Code 010, IRM 3.12.220.6.8.

  2. To determine the correct "Received Date" use the priority order listed below. If multiple dates are on the return, use the earliest date as the received date.

    Note:

    Do not accept a Document Perfection Operations stamp on Schedule 1 as a valid IRS received date.

    IF: THEN:
    The Received Date cannot be determined. Determine the entry to Field 01RCD using the following priority order:

    1. IRS Received Date Stamp.

    2. Postmark date, Foreign Postmark, or Private Delivery Service.

    3. SCAMPS digital date.

    4. Revenue Officer's or other IRS official's signature date.

    5. Return signature date.

    6. Julian date minus 10 days.

    7. Current date minus 10 days.
    The Received Date is invalid and it appears that the incorrect year was used (i.e., 20110115 instead of 20120115), and other information (Julian date, postmark date, and/or signature date) indicates that the received date should be a current year. Change the Received Date year to the current year.
    Multiple Received Dates are present.

    1. Use the earliest IRS stamped Received Date.

    2. Circle out all other dates.
    The return was addressed to the IRS and delivered to a State agency. Use the postmark date as the Received Date.
    The return was addressed to a State agency. Use the IRS date stamp as the Received Date.

3.12.220.9.12  (01-01-2012)
Error Code 030

  1. Fields Displayed:

    • 01TXP - Tax Period

    • 01PIC - Penalty and Interest Code

    • 01RCD - Received Date

  2. Invalid Conditions:

    • The Penalty and Interest Code of "1" is present, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or is not present.

3.12.220.9.12.1  (01-01-2012)
Error Code 030 Correction Procedures

  1. Compare the displayed fields with the return.

    IF: THEN:
    Incorrectly transcribed. Overlay with the correct information.
    Taxpayer is paying penalty or interest and the received date is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Enter the received date in YYYYMMDD format.
    Received date is correct and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . Delete code "1" from Field 01PIC.
    More than one date is present on the return. Use the earliest date and write in YYYYMMDD format.
    Penalty and Interest Code is present and no received date is shown. Determine the date by priority listed below and enter in Field 01 RCD.

  2. To determine the correct "Received Date" use the priority order listed below. If multiple dates are on the return, use the earliest date as the received date.

    Note:

    Do not accept a Document Perfection Operations stamp on Schedule 1 as a valid IRS received date.

    IF: THEN:
    The Received Date is not obvious. Determine the entry to Field 01RCD using the following priority order:

    1. IRS Received Date stamp.

    2. Postmark date, Foreign Postmark date, or Private Delivery Service.

    3. SCAMPS digital date.

    4. Revenue Officer's or other IRS officials signature date.

    5. Return signature date.

    6. Julian Date minus 10 days.

    7. Current date minus 10 days.
    The Received Date is invalid and it appears that the incorrect year was used (i.e., 20110115 instead of 20120115), and other information (Julian date, postmark date, and/or signature date) indicates that the received date should be a current year. Change the Received Date year to the current year.
    Multiple Received Dates are present.

    1. Use the earliest IRS stamped Received Date.

    2. Circle out all other dates.
    The return was addressed to the IRS and delivered to a State agency. Use the postmark date as the Received Date.
    The return was addressed to a State agency. Use the IRS date stamp as the Received Date.

  3. If CCC R, is present, it will override the 01PIC Penalty and Interest Code where a delinquency penalty is concerned.

    IF: THEN:
    Correct received date is equal to or earlier than the due date. Delete Code "1" from Field 01PIC.
    No indication of pre-computed Penalty and Interest. Delete Code "1" from Field 01PIC.

3.12.220.9.13  (01-01-2012)
Error Code 034

  1. Fields Displayed:

    • 01TXP - Tax Period

    • 01RCD - Received Date

    • 01CRD - Correspondence Received Date

  2. Invalid Condition:

    • The Correspondence Received Date (01CRD) is earlier or the same as either the Received Date (01RCD); or the Return Due Date

    • The CRD is later than the processing date

3.12.220.9.13.1  (01-01-2012)
Error 034 Correction Procedures

  1. Received Date - Field 01RCD:

    1. The Received date should be stamped or edited on the return. Compare the displayed fields with the return.

    IF: THEN:
    Incorrectly transcribed. Overlay with the correct information.
    Received Date (01RCD) is missing or illegible. Determine the date in the priority order listed on (2) below.
    Received Date (01RCD) is not present on green money (rockered) remittance returns. Use DLN control date found in position 6 - 8 of the DLN. Use the Julian Date chart for the conversion.

  2. To determine the correct "Received Date" use the priority order listed below. If multiple dates are on the return, use the earliest date as the received date.

    Note:

    Do not accept a Document Perfection Operations stamp on Schedule 1 as a valid IRS received date.

    IF: THEN:
    The Received Date is not obvious. Determine the entry to Field 01RCD using the following priority order:

    1. IRS Received Date stamp.

    2. Postmark date, Foreign Postmark, or Private Delivery Service.

    3. SCAMPS digital date.

    4. Revenue Officer's or other IRS official's signature date.

    5. Return signature date.

    6. Julian Date minus 10 days.

    7. Current date minus 10 days.
    The Received Date is invalid and it appears that the incorrect year was used (i.e., 20110115 instead of 20120115), and other information (Julian date, postmark date, and/or signature date) indicates that the received date should be a current year. Change the Received Date year to the current year.
    Multiple Received Dates are present.

    1. Use the earliest IRS stamped Received Date

    2. Circle out all other dates.
    The return was addressed to the IRS and delivered to a State agency. Use the postmark date as the Received Date
    The return was addressed to a State agency. Use the IRS date stamp as the Received Date

  3. Correspondence Received Date:

    1. A CRD (01CRD) is determined from the date the reply was received in the Campus.

    2. Refer to the return for the CRD (01CRD).

    3. This can be verified by checking the stamped Received Date or fax date on the correspondence attached to the return.

    IF: AND: THEN:
    CRD (01CRD) is present. Earlier than the Return Due Date, same as the Received Date, or later than the processing date. Delete the CRD from Field 01CRD.
    More than one received date is present.   Enter the earliest date in YYYYMMDD format.
    No reply.   Enter CCC 3.

3.12.220.9.14  (01-01-2012)
Error Code 048

  1. Fields Displayed:

    • RMIT) - Remittance

    • 01ATA - Additional Tax Amount

    • 01TTT - Total Tax Taxpayer

    • >>>> - Total Tax Computer

    • 01CRN - CRN 365 Credit

    • 01BD - Balance Due

    • >>>> - Balance Due Computer

    • Section 02 Present

    • Section 03 Present

  2. Invalid Condition:

    • 01TTT is not zero and sections 02 and/or 03 are not present.

3.12.220.9.14.1  (01-01-2012)
Error Code 048 Correction Procedures

  1. Refer to return for the correct entries for fields shown in the display. Correct any erroneous screen display.

  2. If sections 02 and 03 should not be blank, enter the correct information from the return.

  3. If no determination can be made reject AC 211 and correspond for missing information.

3.12.220.9.15  (01-01-2012)
Error Code 073

  1. Fields Displayed

    • 01CRD - Correspondence Received Date

    • 01CCC - Computer Condition Code

  2. Invalid Conditions

    • Correspondence Received Date and Computer Condition Code "3" are both present.

3.12.220.9.15.1  (01-01-2012)
Error Code 073 Correction Procedures

  1. Correction Procedures:

    IF: THEN:
    correspondence reply was received from the taxpayer.

    1. delete CCC 3 and circle the CCC 3 edited on the return.

    2. enter the correspondence received date in field 01CRD.
    no reply from taxpayer.

    1. delete the correspondence received date in field 01CRD and circle the CRD entered on the return.

    2. enter a 3 in field 01CCC.

3.12.220.9.16  (01-01-2012)
Error Code 100

  1. Fields Displayed:

    • Section 02

  2. Invalid Condition:

    • The Vehicle Category is present and the Number of Vehicles is blank or the Number of Vehicles is present and the Vehicle Category is blank for Section 02.

3.12.220.9.16.1  (01-01-2012)
Error Code 100 Correction Procedures

  1. Refer to the return for the missing Vehicle Category or Vehicle Number.

  2. If missing, make a determination from the Tax Computation Sheet, return, Schedule 1, or attachments.

  3. If a determination cannot be made SSPND 211 and correspond with the taxpayer.

3.12.220.9.17  (01-01-2012)
Error Code 101

  1. Fields Displayed:

    • Section 03

  2. Invalid Condition:

    • The Vehicle Category is present and the Number of Vehicles is blank or the Number of Vehicles is present and the Vehicle Category is blank for Section 03.

3.12.220.9.17.1  (01-01-2012)
Error Code 101 Correction Procedures

  1. Refer to the return for the missing Vehicle Category or Vehicle Number.

  2. If missing, make a determination from the Tax Computation Sheet, return, Schedule 1, or attachments.

  3. If a determination cannot be made SSPND 211 and correspond with the taxpayer.

3.12.220.9.18  (01-01-2012)
Error Code 103

  1. Field Displays:

    • NC - Notice Code

    • RMIT) - Remittance

    • 01CCC - Computer Condition Code

    • 01ATA - Additional Tax Amount

    • 01TTT - Total Tax Taxpayer

    • >>>> - Total Tax Computer

    • 01CRN - CRN 365 Credit

    • 01BD - Balance Due

    • >>>> - Balance Due Computer

    • Section 02 Present

    • Section 03 Present

  2. Invalid conditions:

    • The Total Tax Taxpayer is zero and the payment received is not zero or the RPS indicator is present and the return is not "G" coded.

3.12.220.9.18.1  (01-01-2012)
Error Code 103 Correction Procedures

  1. Refer to the return and attachments to verify that Field 01TTT is correct.

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

    IF: THEN:
    Tax Computation Schedule or Schedule 1 shows that an amount is due but it was not brought forward to page 1. change field 01TTT to reflect the amount due.
    You are unable to determine the liability.

    1. Use MFTRA or BMFOL to obtain additional information.

    2. If no information is found, correspond with the taxpayer for an explanation.

    3. Follow normal correspondence procedures, and suspend the record with AC 211.
    It is determined that part or all of the payments should be applied to another module.

    1. Enter CCC X in field 01CCC.

    2. Make a credit transfer to the correct module using credit transfer procedures and leave an audit trail.
    Total Tax on the return is zero and TPNC is not needed. SSPND 610 and attach Form 10886 notated "batch as non remit" .
    No transcription error and the taxpayer has made a math error. use the appropriate TPNC.

  3. If a math error is present, send TPNC 01, 02, 03, 05, 06, 14, or 90.

    TPNC Explanation
    01 We found the computation of tax was not correct.
    02 The tax rate used to calculate the amount of tax due per individual vehicle category on page two is incorrect.
    03 Partial year vehicles reported on returns covering multiple tax periods are taxable for both the partial year tax period and for the current annual tax period.
    05 The amount of total tax due reported on page two does not equal the amount of tax reported on page one.
    06 Only the additional vehicles acquired after the beginning of the fiscal year are to be reported on supplemental returns.
    14 We found an error in the computation of your total tax minus your credits on Part 1, line 6. To receive any remaining credit or refund, you may use Form 8849, Claim for Refund of Excise Taxes.

3.12.220.9.19  (01-01-2012)
Error Code 104

  1. Field Displays:

    • NC - Notice Code

    • 01TXP - Tax period

    • 01ATA - Additional Tax Amount

    • 01TTT - Total Tax Taxpayer

    • >>>> - Total Tax Computer

    • 01CRN - CRN365 Credit

    • 01BD - Balance Due

    • >>>> - Balance Due Computer

    • Section 02 Present

    • Section 03 Present

  2. Invalid Conditions:

    There is a difference of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ between total tax computer and total tax taxpayer

3.12.220.9.19.1  (01-01-2012)
Error Code 104 Correction Procedures

  1. Refer to the return to verify that Field 01TTT is correct.

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

  3. Check for math errors on the return. A math error may have been caused when:

    1. The tax for a specific category was computed incorrectly.

    2. The taxes by category were added incorrectly.

      Note:

      If the taxpayer has an amount on line 5, an explanation must be attached detailing the facts for each credit. Credits can only be claimed for vehicles that have either been sold, traded, destroyed, stolen, or used less than 5,000 miles (7,500 miles if agricultural vehicle). If not attached, correspond. If the taxpayer is claiming a credit without adding an additional vehicle (line 2 appears to be a prior return) "G" code the return.

      Note:

      Subtract the penalty and/or interest from the 01TTT if it was obvious it was included in the total.

  4. Total tax will underprint if the taxpayer entered a month that does not agree with the tax computed.

    Note:

    When changing tax periods, verify payment is posted to the correct module. Credit transfers may be necessary.

  5. To determine the correct tax period use the following procedure:

    IF: THEN:

    1. Preaddressed label is present on the return,

    2. No changes are made to the tax period on the label, and...

    3. the "Month" box (line 1) is blank.

    		Use the tax period on the label. send the appropriate TPNC.

    1. A preaddressed label is present on the return,

    2. A change is made to the tax period on the label and...

    3. the "Month" box (line 1) is blank.


    1. Verify it is the correct taxpayer.

    2. Use tax period as changed on label.

    3. Transfer the credit to the correct tax period.

    1. Preaddressed or non preaddressed label, and...

    2. An entry is present in the "Month" box (line 1).

    1. Use the month from the taxpayer entry in the "Month" box (line 1) after verifying that the tax computed agrees with the month shown.

    2. If the beginning month in the "Month" box (line 1) does not agree with the amount of tax computed, use the rate of tax, amount of tax, and number of vehicles to determine the tax period.

    3. Transfer the credit to correct tax period.

    Note:

    If after you research, a return already exists on that tax period, "G" code and do not move the money.


    A handwritten entity is present and the "Month" box (line 1) is blank. Use the month based on the taxpayer’s computation of tax. Transfer credit if necessary.

    1. The filer is a Mexican/Canadian taxpayer but not a logger, or

    2. Code & Edit moved the number of vehicles from 3b to 3a on the tax computation sheet (page 2) or

    3. the taxpayer used an old Form 2290 and claimed an installment agreement option.

    		 Use TPNC 90. "HR 4520 - American Job Creation Act has eliminated the reduced rate of tax for Canadian/Mexican vehicles and for all the option to pay in installments on Form 2290 beginning July 1, 2005. They must pay the tax in full to receive a stamped Schedule 1. Penalties and interest will accrue if the tax is not paid in full by August 31, 2009."
    Taxpayer has a credit amount on line 5 that is greater than line 4 Use TPNC 14.
    Taxpayer indicates return is for more than one tax period and computes tax for each tax period. See (7) below.
    Unable to determine tax period.

    1. Research using IDRS. If still unable to determine correct tax period,

    2. Correspond SSPND 211

    3. If no reply, use July for beginning month.
    Unable to determine type of vehicle (logging vs non logging).

    1. BMFOLR for prior periods

    2. If still unable to determine type of vehicle, correspond.

    Figure 3.12.220-6

    Figure 3.12.220-6

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    Example of using BMFOLR to determine type of vehicle taxpayer used previously.

  6. If a return is for two or more tax periods and the information necessary for the preparation of the individual returns is not present:

    1. Prepare the Correspondence Action Sheet to request the information from the taxpayer.

    2. SSPND 211.

  7. If the taxpayer states that the vehicles were not in use during the taxable period or not taxable:

    1. Line out the "number of vehicles" fields for the nontaxable vehicles in Sections 02 or 03.

    2. If more than one category of taxable vehicles remains, change the "number of vehicles" fields in Sections 02 or 03 to reflect only those vehicles.

    3. Line through any entries for the nontaxable vehicles on the Form 2290, Page 2, columns (2), (3) and (4).

    4. If the taxpayer used category W, line 7, Part II must be completed. If not, correspond.

    Note:

    A Taxpayer must pay the full tax even if he or she stops or suspends the business operations in the Taxable Period unless taxpayer completes line 7 on the return. The Taxpayer must complete line 7 (Statement in Support of Suspension of Tax) to suspend the tax for vehicles intended to be used less than 5,000/ 7,500 miles in the taxable period.

  8. If a return is for two or more tax periods and the information necessary for the preparation of the individual returns is present, follow the procedures below.

    1. Change the numbered Form 2290 to reflect the tax for the tax period on the ERS system.

    2. Transfer available money from the tax period shown on the return to the tax period to which the dummy will post. If the screen says "no data on TIF (Taxpayer Identification File)" or summary screen, MFREQ for the account. Transfer money using credit transfer procedures. Figure 3.12.220-7

      Figure 3.12.220-7

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

      Example of credit transfer using TXMOD, ADD24, and DRT24 screens.

      The following six fields are always input on the DEBIT side:

      1. If the EFTPS box is checked, enter a 1 in the EFTPS field (EFTPS-ELEC-DPST-IND).

      2. Transaction Receive Date (TRAN-DT>) - this is the posting date of the transaction code you wrote on the left side of the return.

      3. Transaction Code (TC) - this will always be the reversal of the existing transaction code (i.e. TC 610 will be 612; 670 will be 672, etc.)

      4. Amount (AMT>) - on the DEBIT side this is always the positive amount (you are reversing the negative credit). Use dollars, cents, and commas if necessary.

      5. Transaction Code (TC) - this is the second transaction code field on the DEBIT side. It will always be 570. This "freezes" the module so no money will erroneously refund.

      6. IRS Receive Date (IRS-RCFDDT>) - enter an asterisk (*) in this field.

      The following eight fields are always input in the CREDIT side:

      1. NON-IDRS Indicator - use the "@" as the indicator. If the "@" sign is not accepted, use "A" . If "A" is not accepted, blank the field.

      2. Transaction Received Date (TRANS-DT>) - use the same date as the DEBIT side.

      3. Transaction Code (TC>) - this will always be 610.

      4. Amount (AMT>) - on the CREDIT side this is always the negative amount (you are applying a credit to the proper account). Use dollars, cents, and commas if necessary followed by the "-" sign.

      5. Transaction Code (TC>) - this is the second transaction code field on the CREDIT side. It will always be 570. This "freezes" the module so no money will erroneously refund.

      6. IRS Received Date (IRS-RCVD-DT) - enter an asterisk (*) in this field.

      7. BYPASS-IND - enter a 0 in this field.

      8. REMARKS - always needed before the request will be completed. Use the literal, "Per Form 2290" .

        Note:

        If an error message generates, check all input fields for an "*." If you are unable to resolve the error message, see your lead.

    3. When moving money to another module, transfer the entire amount (including interest/penalties).

    4. If the return is an RPS/Lockbox return and the determination of the excess money received with it cannot be made, enter CCC "X" in Field 01CCC and on the return.

    5. If a credit transfer cannot be done, it is an RPS/Lockbox return, and the money received with it now exceeds the tax reported on the return, enter CCC X in Field 01CCC and on the return.

    6. On returns with 7XX blocking series in the DLN prepare a Form 3244 to transfer the credit.

    7. Prepare a dummy Form 2290 for each of the remaining tax periods. For the received date use the date of the original TC 610, if none, use the TC 150 date. Send dummy return to Receipt and Control for processing. Exhibit 3.12.220-6

  9. If the taxpayer does not respond to the request for information needed to prepare returns for two or more periods, Rejects will:

    1. Process all liability and remittance to the earliest period shown.

    2. Photocopy the front of the return and notate "Photocopy, do not process."

    3. Prepare Form 10886 and notate "Multiple Period Case" .

    4. Route Form 10886, photocopy of return, all research, and correspondence to Cincinnati Compliance Services Center (CCSC) Excise Operations.

    5. Enter CCC 3 in Field 01CCC.

  10. If a math error is present, send TPNC 01, 02, 03, 05, 06, 14, or 90.

    TPNC Explanation
    01 We found the computation of tax was not correct.
    02 The tax rate used to calculate the amount of tax due per individual vehicle category on page two is incorrect.
    03 Partial year vehicles reported on returns covering multiple tax periods are taxable for both the partial year tax period and for the current annual tax period.
    05 The amount of total tax due reported on page two does not equal the amount of tax reported on page one.
    06 Only the additional vehicles acquired after the beginning of the fiscal year are to be reported on supplemental returns.
    14 We found an error in the computation of your total tax minus your credits on Part 1, line 6. To receive any remaining credit or refund, you may use Form 8849, Claim for Refund of Excise Taxes.

3.12.220.9.20  (01-01-2012)
Error Code 105

  1. Field Displays:

    • NC - Notice Code

    • 01TXP - Tax Period

    • 01ATA - Additional Tax Amount

    • 01TTT - Total Tax Taxpayer

    • >>>> - Total Tax Computer

    • 01CRN - CRN365 Credit

    • 01BD - Balance Due

    • >>>> - Balance Due Computer

    • Section 02 Present

    • Section 03 Present

  2. Invalid Conditions: There is a difference of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ between the balance due computer and balance due taxpayer or if the balance due field is a negative.

3.12.220.9.20.1  (01-01-2012)
Error Code 105 Correction Procedures

  1. Refer to the return to verify that Field 01BD is correct.

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

  3. Check for math errors on the return. A math error may have been caused when:

    1. The tax for a specific category was computed incorrectly.

    2. Line 5 was subtracted from line 4 incorrectly.

  4. If line 6 is a credit because line 5 is more than line 4, send TPNC 14.

  5. If a math error is present, send TPNC 01, 02, 03, 05, 06, 14, or 90.

    TPNC Explanation
    01 We found the computation of tax was not correct.
    02 The tax rate used to calculate the amount of tax due per individual vehicle category on page two is incorrect.
    03 Partial year vehicles reported on returns covering multiple tax periods are taxable for both the partial year tax period and for the current annual tax period.
    05 The amount of total tax due reported on page two does not equal the amount of tax reported on page one.
    06 Only the additional vehicles acquired after the beginning of the fiscal year are to be reported on supplemental returns.
    14 We found an error in the computation of your total tax minus your credits on Part 1, line 6. To receive any remaining credit or refund, you may use Form 8849, Claim for Refund of Excise Taxes.

3.12.220.9.21  (01-01-2012)
Error Code 999 and Year Reformat

  1. Fields Displayed:

    01TXP Tax Period

  2. Invalid Conditions: Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

  3. Correction Procedures: The only correction procedure required for this error code is for the tax examiner to transmit the record, The system will revalidate the record and set validity and error codes based on current year's programs.

3.12.220.10  (01-01-2012)
No Response Procedures

  1. These procedures are used when the suspense time is up on the Workable Suspense Inventory and no response is received.

    1. Always enter a CCC 3.

    2. Always enter CCC X on overpaid Form 720 returns.

    3. See tables below:

    Form 720  
    If you asked for a: Then:
    Missing signature on overpaid return Enter CCCs X and 3 and continue processing.
    Missing signature on balance due or even return Enter CCC 3 and continue processing without a signature.
    Tax period and it cannot be determined Enter current year and quarter being processed and CCC 3 and continue processing.
    Explanation of the multiple tax periods Process all liability and remittances to the earliest period shown.
    Photocopy the return and notate "Photocopy do no process" .
    Prepare Form 10886 and indicate "Multiple Period Case" .
    Route copy of return, all research and correspondence to CSC Excise Operations following local procedures.

    Form 2290  
    If you asked for a: Then:
    Line 5 documentation Send TPNC 90 to tell the taxpayer that we did not allow his line 5 credit because he did not provide the necessary documentation. Delete the entry on Line 5.
    Missing Signature Do not return Schedule 1.
    Tax Period Enter the current tax period and continue processing.
    Multiple Tax Periods

    1. Process all liability and remittance to the earliest tax period shown and notate on the side of the return TYMM.

    2. Photocopy the front of the return and notate "Photocopy, do not process" .

    3. Prepare Form 10886 and indicate "Multiple Period Return No Reply to Correspondence" .

    4. Route Form 10886, photocopy of return, all research and correspondence to the Excise Operations.
    Number of vehicles disagrees with tax on page 2, Column (3) Perfect Schedule 1 for the number of vehicles that remittance was received for and cross off the ones that are not paid. (i.e. taxpayer sends payment for two trucks yet marks three on Schedule 1 and page 2, column 3. Cross off one truck on Schedule 1, and on page 2 disallowing the truck with no remittance.)

Exhibit 3.12.220-1 
Form 720

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Exhibit 3.12.220-2 
IRS Number Tax Period Table

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Exhibit 3.12.220-3 
Form 2290

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Vehicle First Used on Public Highway In: Return Due Date:

Note:

Congress has passed and the President has signed an extension of the Heavy Highway Vehicle Use tax through September 30, 2012. On July 20, 2011, the IRS issued temporary regulations that extend the Form 2290 due date to November 30, 2011 for taxable vehicles first used on public highways during the months of July, August, and September 2011. For all other tax years/periods the return due dates below still apply.

July Aug. 31
August Sept. 30
September Oct. 31
October Nov. 30
November Dec. 31
December Jan. 31
January Feb. 28 (or 29, if leap year)
February Mar. 31
March Apr. 30
April May 31
May June 30
June July 31,

Exhibit 3.12.220-4 
Action Codes

Action Code Description Workday Suspense Period Function Used In
001 Input Document 0 GEN
Correspondence
210 Employee Plan Master File (EPMF) Correspondence 60 EC, S
211 First Taxpayer Correspondence 40 CE, EC, S
212 Second Taxpayer Correspondence 25 CE, EC, S
213 Correspondence to Other Than Taxpayer 40 CE, EC, S
215 International Correspondence 45 CE, EC, S
225 Signature Only 40 CE, EC, S
226 Signature Only (International) 40 CE, EC, S
In House Research
300 Examination (Fuel Tax Credit) 10 CE, EC, S
310 Statute Control 10 CE, EC, S
320 Entity Control 10 CE, EC, S
Criminal Investigation Division
331 Frivolous Review 3 CE, EC
332 Questionable Refund Detection Team (QRDT) Review 3 CE, EC
333 Prompt Audit 10 CE, EC, S
334 Joint Committee 10 CE, EC, S
335 Frivolous Case 10 CE, EC, S
336 QRDT Case 10 CE, EC, S
337 Other CID 10 CE, EC, S
Accounting
341 Manual Refund 10 CE, EC, S
342 Credit Verification 10 CE, EC, S
343 Other Accounting 10 CE, EC, S
344 Manual Refund (ERS) 0 EC
MFTRA Research
351 TIN Research 0 EC, S
352 Name Research 3 CE, EC, S
353 Address Research 3 CE, EC, S
354 Filing Requirement Research 3 CE, EC, S
355 Other MFTRA Research 5 CE, EC, S
360 Other In-House Research 10 CE, EC, S
370 Examination 10 CE, EC, S
Management Suspense
410 Assistance Needed 0 EC
420 Management Suspense A 5 CE, EC, S
430 Management Suspense B 10 CE, EC, S
440 Management Suspense C 15 CE, EC, S
450 Management Suspense D 20 CE, EC, S
460 Management Suspense E 25 CE, EC, S
470 Complex Error Code 0 EC
480 Early Filed Suspense 150 CE, EC, S
490 System Problem 5 CE, EC, S
Missing Document
510 Missing Document 0 CE
511 Missing Document- 1st Suspense 25 EC, S
512 Missing Document- 2nd Suspense 20 S
513 Missing Document- 3rd Suspense 20 S
515 Missing Document- Short Term 5 EC, S
Magnetic Tape
550 Magnetic Tape Return- Check for Attachments 0 CE
551 Magnetic Tape Return- Inconsistent Data 0 CE
ETEC
560 Form 720 has a value ≥ $1 million 0 GEN
570 Form 720, Part III, Line 4 has a value 0 GEN
580 Form 720 has a value ≥ $1 million and Part III, Line 4 has a value 0 GEN
Rejects
610 Renumber - Non-Remit 0 CE, EC
611 Renumber - Remit 0 CE, EC
620 Non Master File/Automated Data Processing (NMF/Non-ADP) 0 CE, EC
630 Reinput 0 EC, S
640 Void 0 CE, EC, S
650 International (ACI) 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 from Error Correction 0 GEN
713 Duplicate Document from Unpostables 0 GEN
714 Duplicate Document from Unworkable Suspense 0 GEN
715 Duplicate Document from Workable Suspense 0 GEN
800 NAP Linkage Problem 2 EC, S
900 Unpostable Record 0 GEN
CE = Code & Edit
EC = Error Correction 		S = Suspense Correction
GEN = Computer Generated

Exhibit 3.12.220-5 
Potential Frivolous Return Chart

Potential Frivolous Return for Examination Review (per IRM 4.10.12, Frivolous Return Program)
Alleged Churches/ First Amendment Income from non-religious sources and may claim a vow of poverty.
Altered Form Altering any or all line items with the intent of facilitating non-compliance with the tax laws.
Altered Jurat/UCC 1-207 Return contains income and deductions but the jurat has been altered or stricken. May include reference to UCC 1-207, or a statement that the return was not signed under penalties of perjury.
Amended Returns/Form 843 Claim Amended return or a Form 843 filed to obtain a total refund of all taxes paid in prior years, based on a tax avoidance argument.
Challenges to Authority/ Due Process Questions various administrative authorities such as delegation orders, summons authority, privacy act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized.
Challenges to Authority/ Title 26 or "Law" in Other Documents Argues that Title 26 of the United States is not law because it was never enacted as named.
Disclaimer Submits a disclaimer stating, "disclaims the liability for the tax due" , making the liability on the return zero.
Fifth Amendment Assertion of the Fifth Amendment right against self-incrimination as a basis for not providing financial information.
Foreign Income Argues that United States citizens and residents are not subject to tax on their wages or other income derived from sources within the United States, as only foreign-based income or income received by nonresident aliens and foreign corporations from sources within the United States is taxable.
IRS is a Private Organization/ Collects Tribute, Not Taxes Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc. which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank, or is part of the United Nations and is clandestinely leading the tax-paying public in a "new world order."
Not a Person Argues that a taxpayer is not a "person" within the meaning of section 7701(a)(14) of the Internal Revenue Code.
Obscene, Vulgar, Harassing Language Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner.
Potential Frivolous Return for Examination Review (per IRM 4.10.12, Frivolous Return Program)
Protest Against Government Action/Inaction Argues that refusal to file or pay is justified because they disagree with government policies or spending plans.
Sixteenth Amendment Argues that the Sixteenth Amendment was not properly ratified and therefore, the federal government does not have the legal authority to collect an income tax without apportionment.
Taxes are Voluntary/Law Does Not Require Submits a return, amended return, or correspondence that argues income taxes are voluntary.
U.S. vs. Long Submits a return with zero money amounts much the same as the "Zero Return" category and "U.S. vs. Long" is referenced.
See Note in Zero Returns below.
Unsigned Returns The individual completes a return but fails to sign. A statement indicating disagreement with the tax system is attached or added to the return.
Valuation Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc.
Zero Returns Submits a return with zero money amounts. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also contain arguments regarding the definition of income.

Note:

Returns having only zeroes, no entries, that are blank, or indicate "None" , "Not Liable" , etc. with no evidence of frivolous arguments are not to be considered as frivolous returns.

Other All others including those listed in Notice 2008-16. This category includes non-filer accounts resulting from initial compliance check such as cross-referenced TINs.

Note:

Frivolous arguments citing "Collection Due Process" (CDP) should be reviewed by Compliance Collections for possible referral to Appeals. Refer to IRM 5.19.8, Collection Appeal Rights, for additional information.

Exhibit 3.12.220-6 
Two or more periods reported on one Form 2290.

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Exhibit 3.12.220-7 
U.S. Possessions, State Abbreviations and ZIP Codes

2 LTR CODE STATE NAME ZIP CODE 2 LTR CODE STATE NAME ZIP CODE
AA America- Atlantic 340 MS Mississippi 38601
AE America-Europe 090 to 098 MO Missouri 63001
AP America-Pacific 962 to 966 MT Montana 59001
AL Alabama 35001 NE Nebraska 68001
AK Alaska 99501 NV Nevada 88901
AZ Arizona 85001 NH New Hampshire 03001
AR Arkansas 71601 NJ New Jersey 07001
CA California 90001 NM New Mexico 87001
CO Colorado 80001 NY New York 00401
CT Connecticut 06001 NC North Carolina 27001
DC District of Columbia 20001 ND North Dakota 58001
DE Delaware 19701 OH Ohio 43001
FL Florida 32001 OK Oklahoma 73001
GA Georgia 30001 OR Oregon 97001
HI Hawaii 96701 PA Pennsylvania 15001
ID Idaho 83201 RI Rhode Island 02801
IL Illinois 60001 SC South Carolina 29001
IN Indiana 46001 SD South Dakota 57001
IA Iowa 50001 TN Tennessee 37001
KS Kansas 66001 TX Texas 75001
KY Kentucky 40001 UT Utah 84001
LA Louisiana 70001 VT Vermont 05001
ME Maine 03901 VA Virginia 20101
MD Maryland 20601 WA Washington 98001
MA Massachusetts 01001 WV West Virginia 24701
MI Michigan 48001 WI Wisconsin 53001
MN Minnesota 55001 WY Wyoming 82001
City ZIP Code City ZIP Code
American Samoa (AS) Federated States of Micronesia (FM)
Faga'itua 96799 Chuuk 96942
Leone 96799 Kosrae 96944
Olosega Manua' 96799 Pohnpei 96941
Pago Pago 96799 Yap 96943
Marshall Islands (MH) Palau (PW)
Ebeye 96970 Koror 96940
Majuro 96960 Palau 96940
Northern Mariana Islands (MP) U.S. Virgin Islands (VI)
Capitol Hill 96950 Charlotte Amalie 00802
Rota 96951 Christiansted 00820
Saipan 96950 Cruz Bay 00830
Tinian 96952 Downtown 00840
Guam (GU) Frederiksted 00840
Agana 96910 Kingshill 00850
Inarajan 96917 Saint Croix 00820
Merizo 96916 Saint John 00830
Tamuning 96931 Saint Thomas 00805
Umatac 96915 Sunny Isle 00850
Yona 96915 Veterans Annex 00820
Puerto Rico (PR)
Adjuntas 00601 Laplata 00786
Aquada 00602 Lares 00669
Aquadilla 00603 Las Marias 00670
Agnes Buenas 00703 Las Piedras 00771
Aguirre 00704 Levittown 00949
Aibonito 00705 Loiza 00772
Anasco 00610 Loiza Street Station 00936
Angeles 00611 Loquillo 00773
Arecibo 00612 Manati 00674
Arroyo 00714 Maricao 00606
Bajadero 00616 Maunabo 00707
Barceloneta 00617 Mayaquez 00680
Barraquitas 00794 Mercedita 00715
Barrio Obrero Station 00935 Minillas Center 00936
Bayamon 00956 Moca 00676
Boqueron 00622 Morovis 00687
Cabo Rojo 00623 Naguabo 00718
Caguas 00725 Narajito 00719
Camuy 00627 Orocovis 00720
Canovanas 00729 Palmer 00721
Caparra Heights 00920 Patillas 00723
Carolina 00982 Penuelas 00624
Catano 00962 Ponce 00731
Cayey 00736 Puerta de Tierra 00936
Ceiba 00735 Puerta Real 00740
Cerro Gordon 00754 Punta Santiago 00741
Ciales 00638 Quebradillas 00678
Cidra 00739 Ramey 00603
Coamo 00769 Rincon 00677
Comerio 00782 Rio Blanco 00744
Condado 00907 Rio Grande 00721
Corozal 00783 Rio Piedras 00927
Coto Laurel 00780 Rosario 00636
Culebra 00775 Sabana Grande 00637
Dorado 00646 Sabana Hoyos 00688
Ensenada 00647 Sabana Seca 00952
Esperanza 00765 Saint Just 00978
Fajardo 00738 Salinas 00751
Fernandez Juncos 00936 San Antonio 00690
Florida 00650 San Francisco 00927
Fort Buchanan 00934 San German 00683
Garrachales 00652 San Juan 00936
Guanica 00653 San Lorenzo 00754
Guayama 00784 San Sebastian 00685
Guayanilla 00656 Santa Isabel 00757
Guaynabo 00965 Sanrurce 00936
Gurabo 00778 Toa Alta 00953
Hatillo 00659 Toa Boa 00949
Hato Rey 00936 Trujillo Alto 00976
Harmingueros 00660 University 00936
Humacao 00791 Utuado 00641
Isabela 00662 Vega Alta 00692
Jayuya 00664 Vega Baja (box 1-9049) 00694
Juana Diaz 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
Lajas 00667 Yauco 00698

Exhibit 3.12.220-8 
Foreign Country Codes

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

Exhibit 3.12.220-9 
Province, Foreign State and Territory Abbreviations

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

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