Form 2363 is a paper request for miscellaneous entity changes requirements used by Examination, Taxpayer Service, Collection, and Area Office (AO) personnel to make taxpayer entity type changes (names, addresses, dates, etc.). The completed form is forwarded to the appropriate support group

This form is available on the IRS publishing web page in a "fillable" PDF format at the following address http://publish.no.irs.gov/catlg.html .
However, handwritten Form 2363 are acceptable by the ECU.

The "Prepared by" section must be completed and include the following information:

If Form 2363 is improperly prepared or incomplete, return it to the examiner.

If the examiner's location is unknown, destroy Form 2363.

The form is divided into two sections headed "FROM" and "TO" .

The "FROM" section is used to record old record information (i.e., the account as it currently displays).

The "TO" section is used to record new information (including all the applicable taxpayer information needed to establish (TC 000) or to add/change/revise the taxpayers entity information. See Figure 3.13.5–1.

Figure 3.13.5-1

In 2008, legislation was passed regarding the Economic Stimulus Act of 2008. When a taxpayer files their 2008 return, their RRA information will display on the following lines of the 2008 Forms 1040:

Some of the following terms may be hand-written or present on the 2008 federal tax returns:

Entity must research to locate the taxpayers SSN, ITIN or IRSN if the number is missing from the return. If an SSN, ITIN, or IRSN is located, notate the taxpayers SSN, ITIN or IRSN and return to Rejects. If an SSN, ITIN, or IRSN is NOT located,

If Entity receives address corrections for UNDELIVERABLE Notice 1377, Notice 1378, and Form 1040A-3 (Economic Stimulus Payment Notices/RRA) in 2008, DO NOT complete any corrections.

Taxpayers are required to pay a filing fee requirement if they register and claim historical district easements.

Employees in Beckley will provide and fax a consolidated IMF/BMF report and fax the information to the Ogden Campus for BMF and to the Fresno Campus for IMF.

Fresno will research the IMF accounts only (determined by the SSNs on the report) and will input a TC 971 AC 670 to the IMF accounts using CCs REQ77 and FRM77.

The information provided on these reports include the following information:

Complete all the IMF cases only (within 10 business days) and fax the report back to the Beckley Finance Center.

Address changes requests are completed due to a variety of taxpayer issues. However, care must be taken to ensure the address change is warranted and is from a reliable source.

Before an address update/correction posts to a taxpayers account, the address is sent to a United States Postal Service (USPS) standardization program called FINALIST. FINALIST is used to ensure that the IRS's outgoing mail, notices, tax packages, etc. comply with the USPS address standards.

The United States Postal Service (USPS) National Change of Address (NCOA) database is a recognized method of receiving updated taxpayer addresses. See IRM 3.13.5.22.1. if additional information on NCOA is needed.

If the taxpayer verbally requests an address change, ensure you are speaking to the taxpayer or their authorized representative before making the address change. See IRM 21.1.3.2.3, Required Taxpayer Authentication for taxpayer authentication guidelines, if necessary.

See IRM 3.13.5.12. Acceptable Address Changes from Oral Statements.

If a written address change/correction is received in the ECU with an "S–" freeze/TC740, correct the taxpayers address. The updated address will release the freeze.

When researching and/or updating a taxpayers address and you determine their Last Known Address (LKA) was already updated, do not update the LKA unless an error is noted.

"Clear and concise" written notification by the taxpayer or their authorized representative is required before updating a taxpayers address. The following list contains examples of authorized written address change situations:

When undelivered IRS-initiated correspondence is received with a "yellow label address change sticker" provided by USPS on the original envelope, research IMF for a better address (CCs ENMOD, IMFOLE, FINDS and FINDE, etc.).

If the taxpayer fails to include their complete address information, research and input the taxpayer(s) entire address when possible.

Research includes reviewing the incoming information such as an envelope, tax return, correspondence, etc., and/or using the USPS web page at http://www.usps.com.

If the taxpayer fails to include enough information to update their address (after research) and you can determine their " new" address is already established, do not complete the address change and DO NOT correspond.

If you are speaking directly to the taxpayer or their authorized representative, communicate to the taxpayer/representative the importance of updating their address information through the USPS.

For divorced taxpayers who previously filed a joint return and only one spouse signs the address change correspondence/notification, complete the requested change. Establish the new filing requirement/changes for the signing spouse only.

See IRM 3.13.5.12. and See IRM 3.13.5.12.1. for the necessary information on updating taxpayers addresses due to telephone or direct taxpayer contact (walk ins).

If a PS Forms 3575/3576 or USPS Post Card states at the top of the post card..."Send this card to magazines, businesses, friends and family to let them know you've moved" is received attached to a letter/note and contains the taxpayers TIN and enough information to complete the address change including the taxpayers TIN and former address, current address, signature, etc.), complete their address update as requested.

Research to determine if the address change was already completed.

Receipt and Control/Manual Deposit/Payment Perfection/Cashiers may forward remittance documents requiring address changes to the ECU after completing their remittance processing.

If your ECU is the designated area to work the address change remittance documents, follow your locally developed procedures for receiving and completion of these cases. However these cases should be send and forwarded in DLN order.

Research using CCs IMFOLI and IMFOLT for verification of the payment posting to the taxpayers account prior to complete the address change.

Due to the separation of the taxpayer check, money order, etc. from taxpayer voucher(s), incoming Form(s), miscellaneous schedule(s), and taxpayer correspondence, ALL of the address requirements referenced in subsection 3.13.5.14(2) may not be available to Entity.

Thoroughly research the account using CC IMFOLI to determine if there are any S-, Z-, or -Z freezes on the taxpayers account prior to updating their address. Also review the account to determine if there are TC 430, 610 or 670 for the taxpayer prior to completing the address update to ensure the address change is still needed. Enter remarks "NSD Deposit" after completing the address update forward the case to AM for review. If you unable to locate the taxpayers account, continue processing the batch of work without completing the address correction.

Do not complete an address change for the non-receipt of a refund check, when it was undeliverable. Follow normal procedures in IRM 21.4.3, Returned Refund/Release, when releasing an "S-" freeze to a new address.

Do not process a request for a temporary address change. The IRS must retain the permanent address information as the LKA whenever possible. A temporary address should not be used as a taxpayers LKA.

Advise the taxpayer that completing their temporary address change, as requested, will remove their permanent address from IRS records and replace it with the "temporary address" . Advise the taxpayer to inform the IRS of permanent address changes using a Form 8822.

If after filing a joint return and either taxpayer (primary or secondary) wishes to establish a separate residence, the taxpayer that wishes to establish a separate residence must send clear and concise written notification of their current address.

If the primary taxpayer establishes a separate address, see the procedures in IRM 3.13.5 on establishing an account for the secondary taxpayer. See the following table:

If a Form 56, Notice Concerning Fiduciary Relationship, is submitted that reflects a different address than the taxpayers LKA, do not update the taxpayers address unless a Form 8822 is included/attached.

See IRM 3.13.5.13.10. for additional instructions.

Form 8822, Change of Address, is the preferred method for taxpayers to provide clear and concise written notification of their address change:

If during research you determine the address change has already been updated, do not update the taxpayers address.

Ensure both taxpayers sign the Form 8822 before completing an address change when the taxpayers filed Married Filing Jointly, (FSC 2), (unless one of the taxpayer indicates they are establishing a separate residence.) This is determined by the taxpayer checking the appropriate box in Part 1. See the caution and exceptions listed in paren (4) following. See Figure 3.13.5–2 that displays an example of a Form 8822 where BOTH taxpayers are requesting an address change and have included the required signatures.

Figure 3.13.5-2

If ONLY one spouse is able to the sign the Form 8822 due to special circumstances, use CC ENMOD to research if one spouse is unavailable for a signature. If any of the following situations are shown on CC ENMOD, complete the address change/update without BOTH signatures:

Retain the Form 8822 in a suspense file for one year and destroy the form after one year.

If the taxpayer provides all the required information, with the exception of their signature(s), return the Form 8822 back to the taxpayer using a 1390 Notice, You Forgot to Sign Your Form 8822, Change of Address. Include an envelop with your ECU information for the taxpayers reply.

If both taxpayers sign the Form 8822 and research determines the taxpayers have not filed Married Filing Jointly (FSC 2) previously, update the taxpayers' addresses individually using each taxpayer TIN.

See IRM 3.13.5.38.4. if the primary taxpayer only is requesting an address change.

If the secondary taxpayer only is requesting an address change, you must change the secondary taxpayers address by using AMS or IDRS. Input the address change by using the secondary taxpayers TIN and going into their separate account. Do not change the primary taxpayers address under the primary taxpayers account.

If the Form 8822 is missing any of the required information (other than the taxpayers signature), do not change the address at this time. Close the case and write to the taxpayer at the new address. Return the Form 8822 back to taxpayer using a (Use the 104 " C" letter to advise the taxpayer of the additional information required. Enclose the taxpayers Form 8822 with the C letter.)

If the ECU receives a Form 8822 requesting an address change and you determine the taxpayer is NOT established on Master File (per CCs INOLES/INOLET), do not complete the taxpayers request. Destroy the Form 8822 as classified waste.

Correcting obvious taxpayer name errors such as misspellings, transposition errors, etc, must be made when name line errors are reported by the taxpayer or discovered when researching a taxpayers account before completed an address change. These types of name corrections provide quality service to the taxpayer.

See IRM 3.13.5.12. and See IRM 3.13.5.12.1. for specific instructions on completing address change requests from telephone contact.

If you are unsure whether the address change should be completed through telephone contact, do not change the address. Instead send the taxpayer a Form 8822, Change of Address form.

If a Form 706/709 address change is requested, complete the address change as requested. See IRM 3.13.5.50. for additional information on locating the taxpayers record.

If the ECU receives Form 8822 requesting an address change and the taxpayer states through correspondence or on the Form 8822 that the address change is needed for their Social Security Statement, research their account. If the taxpayer has an active account, complete the address change.

If you determine the taxpayers account is inactive, do not establish an account to complete the address change.

Use the 104C Letter to direct the taxpayer to the Social Security Administration (SSA).

Address changes/corrections must be completed when obvious taxpayer address errors are discovered or reported by the taxpayer. These address updates provide "quality service to the taxpayer" and are allowable even if a taxpayers account is "settled" or does not contain the open issues described. See IRM 3.13.5.12. for specific examples of open IDRS issues.

An example of a taxpayer-reported typographical error would be if the taxpayer writes an address correction on their CP54 notice, the TE should correct the address change as requested.

Allowable address corrections include but are not limited to the following examples:

Enter the entire address when updating, correcting, or editing the taxpayers address information.EXCEPTION: If the taxpayer unintentionally leaves out address information with their address change request and the new LKA is already established, do not complete the requested address change.

When entering a change of address for the IMF "In Care Of" taxpayer, ensure the additional information is entered on the CONTINUATION-OF-PRIMARY-NAME line. If adequate space remains on the CONTINUATION-OF-PRIMARY-NAME line, include the designated titles. See IRM 3.13.5.38. (10) for acceptable titles and their respective abbreviations when inputting information on the CONTINUATION-OF-PRIMARY-NAME line.

When information is added or removed to the CONTINUATION-OF-PRIMARY-NAME line, the account will post as a TC 013.

If in doubt whether an address should be changed, discuss it with your supervisor. Your supervisor will provide an answer or refer the question to the Disclosure Office.

See IRM 3.13.5.38. (10), (11), and (12) when working a Form 8822, Change of Address that requires the input of an "In Care Of" name change.

Always include PMB with the street address. PMB must be entered at the end of the address regardless of where it is shown in the incoming address. The PMB is entered on the "MAIL-STREET-OR-FOREIGN CITY/ZIP" field of CC INCHG/IRCHG. See the following examples:

When taxpayer addresses are input, edited or corrected, the IRS ensures the addresses comply with the USPS requirements. The addresses are matched against a ZIP Code Assignment Program (FINALIST).

Returns and other entity-related transactions that contain a City-State are also compared to FINALIST.

FINALIST also ensures that IRS "mail outs" comply with the USPS guidelines.

If addresses do not comply with the USPS postal requirements, error reports generate weekly at each campus. A WEEKLY ZIP Code Error Record is produced when the FINALIST system is unable to correct the city, state and ZIP Code entered or other "discrepancies" are located within the address. The Zip Error Listing, 757-68-11 for IMF, generates on a weekly basis (if address errors were located) through the Electronic On-Line/Output Network System (EONS). The reports will generate based on two different types of errors:

IMF Entity is required to research and correct (if possible) each address listed on the IMF report(s) only.

Working these cases may require ordering the original document from files to ensure the address was entered correctly. Use the Entity command codes typically used to research a taxpayer and/or their address.

If an original document is needed to correct the case, use CC ESTAB with CC Modifier D and Document Request Code 0. More detailed instructions are contained in IRM 2.3.17.

When researching reports and the literal "MCC Generated" displays in the DLN field, these addresses display due to the post office's deletion of the USPS ZIP Code for this address. Research must be completed through the United States Postal Service (USPS) web page. See IRM 3.13.5.13.10.1 for additional information.

If a correct address cannot be located after thorough research (including the USPS web page and ordering the original document from Files (if possible)), no further action is required.

See the following example of a military address without a valid street address:
Sgt. Red Cardinal
112 Platoon, Branch 9
Ft. Smith, AZ

Use OFP Code 390-40000 and the appropriate BBTS Code to report the time spent correcting the weekly generated "FINALIST" reports.

Research must be completed prior to using the campus address to remove the taxpayers LKA. Research using CCs FINDS/FINDE, NAMES/NAMEE, NAMEI/NAMEB, ENMOD and INOLE, etc.

The following unique campus addresses and ZIP Codes must be used when the taxpayer has not provided an address AND/OR you cannot locate an address:

If a campus address is entered, IMF suppresses all tax return packages and refunds. However, notices do continue to generate.

The following is a list of cities beginning with the letter "A" :

The following is a list of cities beginning with the letter "B" :

The following is a list of cities beginning with the letter "C" :

The following is a list of cities beginning with the letter "D" :

The following is a list of cities beginning with the letter "E" :

The following is a list of cities beginning with the letter "F" :

The following is a list of cities beginning with the letter "G" :

The following is a list of cities beginning with the letter "H" :

The following is a list of cities beginning with the letter "I" :

The following is a list of cities beginning with the letter "J" :

The following is a list of cities beginning with the letter "K" :

The following is a list of cities beginning with the letter "L" :

The following is a list of cities beginning with the letter "M" :

The following is a list of cities beginning with the letter "N" :

The following is a list of cities beginning with the letter "O" :

The following is a list of cities beginning with the letter "P" :

The following is a list of cities beginning with the letter "Q" and "R" :

The following is a list of cities beginning with the letter "S" :

The following is a list of cities beginning with the letter "T" :

The following is a list of cities beginning with the letters "U" and "V" :

The following is a list of cities beginning with the letter "W" :

The following is a list of cities beginning with the letter "Y" :

Background: Insolvency is required to establish MFT 31 mirror modules for both the primary and secondary SSN when only one spouse files bankruptcy and files married filing jointly.

ECU will receive a limited volume of Entity-related invalid taxpayer accounts that require additional research and establishing the taxpayers account to be made IRS- valid (if possible).

Insolvency will fax a Form 3210, Document Transmittal, and include all the necessary taxpayer information. Insolvency will include a fax number (if necessary) for Entity to return the cases. The Form 3210, Document Transmittal must include both the Primary and Secondary SSNs, their names and the tax period(s) involved.

The research and correction procedures required in ECU will vary from case to case.

Two separate TIN or name corrections may be required. To correct the secondary taxpayers invalid account, one correction must be made on the primary taxpayers account/TIN. A subsequent correction must be completed on the secondary taxpayers account/TIN. See IRM 3.13.5.8.

Use CC IRCHG to make the account IRS Valid when:

If a taxpayers filing history indicates they filed as a secondary taxpayer, have a valid SSN, but have not updated their name with SSA, correct the case to ensure the secondary taxpayers account is made IRS Valid (TC 016). An account will remain on the invalid segment of the IMF until after the quarterly merge of the DM-1 File. See IRM 3.13.5.7 for additional information on the quarterly merges.

If multiple tax periods are involved, make the corrections to the earliest tax period listed on the Form 3210.

Fax the document transmit, Form 3210, back to the originator within ten days and notate one of the following on the Form 3210:

IMPORTANT: Do not send a letter or note to the taxpayer regarding any changes made to their account for these cases.

No-Merge CAF transcripts are received from the Power of Attorney (POA) unit.

When two TIN's merge and the "FROM ACCOUNT" has a CAF indicator, the merge will be completed. A transcript, titled "MRGE–CAF" will generate.

The MRGE–CAF transcript will be generated for the "TO" TIN and the sort DLN will be the TC 005 DLN.

When the MRGE–CAF is received, the taxpayer on the CAF system must be updated with the new "TO" TIN. The taxpayer on the CAF system will have the old "FROM" TIN.

When both TINs have the same MFT, Plan number and/or plan year ending and both modules contain a TC 960 from different IRSC's, a "NOMRG–848" transcript will generate.
If both modules contain a TC 960 from the same IRSC, a "NOMRG–846 " transcript will generate.

The NOMRG–848 and NOMRG–846 transcript will be a complete transcript for both the "FROM" and "TO" TIN.

When the NOMRG–848 is received, the CAF unit will identify the IRSC that entered the TC 960. The CAF unit will have the campus with the TC 960 posted to the "FROM" TIN delete their tax module. After the CAF unit in the other IRSC has been deleted, the case will be routed to the Entity function to re-merge the account.

Entity must initiate the merge (either TC 011 or TC 013) after the CAF unit has removed/deleted the CAF indicator from the account.

When No merge N/C transcripts are received:

If duplicate TC 150's are found through research, the cases must be routed to the Accounts Management area.

The following table offers hints to determine whether the merging of an IMF taxpayers account(s) will be successful:

If any of the conditions listed in (2) above occur, the resolution varies dependent on the impacted area (Exam, Adjustments, etc.) or the particular freeze code, TC, etc. involved with the No Merge condition.

The information contained in this section is useful to explain what is the cause of TRNS 37 cases. This transcript is received through AMS.

This transcript generates whenever a Form 2363 is input to the IMF in an attempt to change/correct a TIN or a name control and the attempted TIN revalidation fails or the resequence transaction matches another account on the TIN but fails to match any name control(s) whenever the following changes are made to the Primary taxpayer account:

The following TCs could cause the generation:

The first screen shown after choosing a case from the Inventory displays the following information at the top of the screen. See Figure 3.13.5-3.

Figure 3.13.5-3

Please click here for the text description of the image.

Between the information above the Account Summary screen are the designated HOT Keys that are linked to the ten most used IDRS Command Codes.

The second screen display entitled Transcript Case Info Page contains the Taxpayer Identification Number and the name of the employee (current owner) that is assigned the TRNS 37 case. The following fields display with the Transcript Case Info Page:

TRNS 37 contains the Case Log and Case Notes information that includes the following information (when applicable):

There are also twenty (20) additional designated HOT Keys that are linked to IDRS Command Codes.

Begin by using CC INOLET using the TIN provided on the TRNS 37 screen. Compare the name control on the valid account (left side of CC INOLET screen) and the name control of the invalid account (right side of the CC INOLET screen).

If CC INOLET does not show a valid name control for the taxpayer, input CC INOLES using the TIN on the TRNS 37 screen. CC INOLES will display the applicable name controls listed for this TIN:
CURRENT IMF N/C
IMF Name Control(s) (N/Cs)
SSA N/C(s)
IRS VALID N/C(s)
NEW SSA N/C
ITIN NC

Determine if the both accounts belong to the same or two different taxpayers. Use any or all of the following methods/information to make this determination:

If the accounts belong to same taxpayer, research using CC IMFOLI on the both the Valid and Invalid accounts to determine the latest tax period and which name the taxpayer used. Complete using the following table:

Use the following when the case involves two different taxpayers:

After the case has been resolved, close the case with comments in AMS. See Figure 3.13.5-4.

Figure 3.13.5-4

Please click here for the text description of the image.

The information contained in this section is useful to explain what is the cause of TRNS 43 cases and why they occur:

It is helpful to note:

The first screen shown after choosing a case from the Inventory displays the following information at the top of the screen:

Between the information above the Account Summary screen are the designated HOT Keys that are linked to the ten most used IDRS Command Codes.

The second screen display entitled Transcript Case Info Page contains the Taxpayer Identification Number and the name of the employee who is currently assigned the TRNS 43. The following fields display with the Transcript Case Info Page:

TRNS 43 contains the Case Log and Case Notes information that includes the following information (when applicable):

There are also twenty (20) additional designated HOT Keys that are linked to IDRS Command Codes.

Use the "INOLE+ with definer T" key to display the VALID/INVALID segment of the taxpayer account.

If no transcription errors occurred, determine if the both accounts belong to the same or two different taxpayers. Use any or all of the following methods/information to make this determination:

If you determine the TRNS 43 involves two different taxpayers, prepare a Form 3465, Adjustment Request and route to Accounts Management. The six mandatory entries on the Form 3465 are as follows:

If CC INOLET defaults to CC INOLES with no information appearing on the INVALID side, take no further account.

Review TRNS 43 to determine whether the source document, Form 5147, is necessary to resolve the issue or if a scrambled TIN indicator is on the account.

Research using CCs ENMOD, INOLE and IMFOLI for the specific tax periods, if necessary to correct the discrepancies between the impacted tax periods.

Use the following procedures if the TRNS 43 was caused by adding/correcting the taxpayers name on a prior year:

Use the following procedures if the TRNS 43 was caused by adding/correcting the taxpayers name on a future tax year instead of the current processing year:

If an update to the name line or a misspelling to the controlling name line caused the TRNS 43, input a name change on CC INCHG. Use the year digits in the taxpayer period field on the TRNS 43.

The IRS receives weekly address updates from the USPS. The NCOA is designed to help maintain the most current taxpayer mailing addresses.

The NCOA database helps to reduce the volume of undelivered IRS mail.

Address changes accepted and changed due to the NCOA address updates are identified by a TC 014 (address change) and the following DLNs:

E-Services address changes sent to IDRS will also display an address source code, when applicable, beside the IDRS address transaction code, TC 014. This information displays on CC IMFOLE beside the TC 014 with the literal "ADDR SRCE" that means Address Source. The two ADDR SRCE values are as follows:

See IRM 2.3.51, Exhibit 11, Command Code IMFOL Output Display - Entity, for further information.

Address changes that generate due to address hygiene changes will post with a DLN of XX263-995-88888-Y.

The following is an explanation of the DLN:

CADE address updates will post with a DLN of XX263-JJJ-999NNY.

The following is an explanation of the DLN:

Address updates that post will display and post with a DLN of XX263-JJJ-99998-Y.

The following is an explanation of the DLN:

AMS is the preferred application to use to view, update and correct taxpayer address information.

IMF address changes made to the primary taxpayers account using IDRS will post with a DLN of XX263-JJJ-NNNNN-Y.

The following is an explanation of the DLN:

When an address change is input to the primary taxpayers account and they file a joint return, IMF will automatically update the secondary taxpayers address.

It is possible to override and prevent an address change to secondary taxpayers account. The input of a primary taxpayer address change indicator will prevent the secondary taxpayers address update. See IRM 3.13.5.38.4.for additional information.

IMF-generated secondary taxpayer address changes (TC 014) will display with a DLN of XX263-001-88888-Y.

The following is an explanation of the DLN:

If it is important that the secondary taxpayers address is corrected sooner, use the secondary taxpayers TIN to complete their address change. See IRM 3.13.5.37. for inputting Foreign addresses. See IRM 3.13.5.38. for inputting Domestic addresses.

General:

IRSNs display in the same format as a regular SSN with a few exceptions.

See IRM 3.13.5.10.4. for the IRSN ranges.

The Temporary/Scrambled SSN (TMPSSN) process is used to research and assign temporary SSNs/IRSNs. The TMPSSN allows the ECU employee to determine whether the taxpayer has an IRSN assigned BEFORE assigning an IRSN.

Any requests for IRSNs (other than payments) must be requested using the Form 9956, Internal Revenue Service Number (IRSN) Request Form.

The Form 9956 was revised and is available as a "fillable " form on the Publishing Services Web Page on the intranet at http://publish.no.irs.gov/catlg.html. The Form 9956 (when completed correctly by requestor) provides all the information needed to assign an IRSN.

The Form 9956 must be used whenever outside areas request IRSNs.

See Figure 3.13.5-5.

Figure 3.13.5-5

Some type of file or computer system must be maintained for all IRSNs issued. The file must contain the following information at a minimum:

Assigning "blocks of IRSNs" to other functional areas is discouraged.

Other functional areas (inside and outside of the campus) may request IRSNs. However they must provide detailed information in order to complete their request using a Form 9956.

When updating the file, if a duplicate IRSN is found, complete the following steps:

The IMF Entity unit will also receive documents/returns/payments without a TIN. These cases were researched by the Reject Unit.

Before assigning a IRSN, "research" to locate a good TIN or ITIN for the document/return/payment. If you determine a return has already posted to that number, note " TC150" in the upper left corner of the return, edit the TIN found and refer the return to the "1040X unit" .