3.13.5  Individual Master File (IMF) Account Numbers (Cont. 1)

3.13.5.33  (01-01-2014)
Form 3210, Document Transmittal, Used for Transferring Cases/Documents

  1. When transferring a case within or outside your campus, use a Form 3210 to ensure the proper transmitting and control transfers.

  2. Separate transshipment procedures have been developed for the mailing/directing of "misdirected" IMF and/or BMF cases.

  3. The processing of certain Forms have become "centralized" at specific processing site (example: Forms 706/709, Exempt Organization are transshipped to the Cincinnati Submission Processing Campus (CSPC)). Therefore, specific guidelines have been developed to transship these types of forms between submission sites.

  4. See the transshipping coordinator at your campus for additional information.

3.13.5.34  (01-01-2014)
Form 4442, Inquiry Referral

  1. A written/electronic referral is initiated on a Form 4442, Inquiry Referral or electronic 4442 (e-4442).

  2. A correct referral will:

    1. stop an employee from working on the account and forward the work to management for reassignment using the Form 4422.

    2. Management will validate the circumstances under which the inadvertent access occurred and the need for reassignment to another employee by annotating Form 4442.

  3. See IRM 21.3.5.4.2 for information on how a referral should be prepared.

3.13.5.35  (01-01-2014)
Form 8599, Request for Missing Information Regarding Refund

  1. Some taxpayers neglect to provide all the information necessary when they return documentation to the IRSC or the Area Office.

    If... Then...
    A taxpayer returns incomplete documentation (Form 1310, Form 3911, etc.), Return the form for missing information.
    Only one spouse signed the Form 3911 for a lost or stolen refund check, but a joint return was filed, Use a Form 14219 to return the form for missing information, (e.g., both taxpayer signatures are required on the Form 3911 for a lost or stolen refund check).
    Joint return was filed and the refund check was undeliverable, Only one signature is required to reissue the undeliverable refund check.

  2. TEs and Accounts Management Representatives (CSRs) may send the taxpayer:

    1. Appropriate IDRS "C" letter, or;

    2. Request the missing information by returning the incomplete form(s) using the Form 8599, Request for Missing Information Regarding Refund.

  3. Form 8599 requiring verification of a taxpayer TIN will be sent to the ECU for processing. Research to verify the information provided by the taxpayer.

    If... And...
    The information provided is accurate, Input TC 011.
    The information provided by the taxpayer does not correct the problem, Inform the taxpayer why the information did not resolve the issue and what is needed to correct our records.

3.13.5.36  (01-01-2014)
Form 2363, Master File Entity Change

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

  2. 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 will be accepted for processing by the ECU.

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

    • Prepared by

    • Organization symbols

    • Area Office Number

    • Prepared from (Document and DLN). The source document from which information was obtained

    • Routing to

      Caution:

      The Area Office information, when applicable, must be included to ensure the taxpayer information is entered correctly.

  4. If Form 2363 is improperly prepared or incomplete, return it to the originator or call them to obtain the needed information to process their request.

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

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

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

  8. 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.

    Reminder:

    Since the Form 2363 is a multi-purpose form, the information required by the requestor will vary based on the Entity change(s) required.

    Figure 3.13.5-1

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

3.13.5.37  (01-01-2014)
Form 3911, Refund Inquiry

  1. This form is received in the ECU only when the refund is frozen due to an invalid TIN. The taxpayer should already have received a CP54.

  2. CC REINF will display the literal "CP54 ISSUED" . The case can be worked in the same manner as a CP54B. The fourteen calendar day time frames apply.

  3. All other inquiries concerning "S-" freezes/TC740, such as a correction or change of an address, must be routed to the Refund Inquiry Unit. Route the documents/applicable forms/correspondence with instructions to the Refund Inquiry Unit. Enter the following REMARKS on IDRS and the routing slip "Address change requires TC 018" .

    Note:

    To determine if the account is in "S-" freeze status (TC740), research using CCs REINF and TXMOD.

3.13.5.38  (01-01-2014)
Forms 8288 and 8288-A

  1. The following forms are used for reporting and paying the taxes due to the acquisition of U.S. real property interests:

    1. Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, or;

    2. Form 8288-A , Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.

  2. The transferees use the forms to report and pay any tax withheld on the acquisition of U.S. real property interests. These forms are used by individuals, corporations, partnerships, estates, and trusts to withhold tax on distributions and other transactions involving U.S. real property interests from a foreign seller.

  3. The transferee must have an U.S. TIN (SSN/EIN/ITIN) or an IRSN to post the payments and to process the income tax withholding returns to the BMF.

  4. The IMF Entity Control unit is only responsible for assigning an IRSN when a remit Form 8288 is received and the transferee is an individual taxpayer who does not have an SSN, EIN or ITIN.

  5. If a non remit Form 8288 that includes a Form W-7 is received in the ECU, forward the case to the ITIN unit for processing and return the Form 8288 to batching.

  6. If the taxpayer does not have a valid TIN, assign an IRSN, Use CC TMSSNB to establish the IRSN. The following fields are required to establish the account and process the payment.

    1. Enter the IRSN with a "W" .

    2. Enter the Name, their Name Control and Address information using the Form 8288.

    3. Use the Date of Transfer information contained on line 3 of the Form 8288 in a YYYY and MM format for the required tax period information.

    4. Use a MFT 51.

    5. Use the Year of the Return and enter the applicable date in the "date field" of CC TMSSNB.

    6. Edit TC 000 and notate the IRSN on the Form 8288 and on the Form W-7 notate the IRSN in the "IRS use only" portion of the form.

    Note:

    There are no filing requirements for Form 8288 or 8288-A.

  7. After the account is established by the IMF ECU, forward the remittance Forms 8288/8288-A to the Deposit Unit.

3.13.5.39  (01-01-2014)
Historical Easement User Fee Processing (Fresno only)

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

    Note:

    When a taxpayers account displays a TC 971 Action Code (AC) 670 (receipt of user fee attached to a Form 1120 series, 1040 series or Form 1065), this indicates the payment was applied to that particular tax period.

  2. Employees stationed in Beckley facility 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.

  3. 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.

    1. If the Historical Easement has already been applied for the specific tax period, notate this on the report "User Fee Already Applied" .

    2. If the Historical Easement has not been applied for the specific tax period, notate on the report "Payment NOT Applied" .

    3. If you cannot locate the Historical Easement for the specific tax period, notate this on the report "User Fee Not Located" .

  4. The information provided on these reports include the following information:

    1. Deposit number and deposit date

    2. Total amount

    3. Taxpayer(s) name

    4. SSN/EIN

    5. Tax year

    6. Type of form filed

    7. Date posted

    8. Integrated Financial System (IFS) document number

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

3.13.5.40  (01-01-2014)
Determining National Change of Address (NCOA) Address Changes

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

    Note:

    The NCOA weekly address updates take approximately two weeks to be posted to all IRS databases.

    Exception:

    If the taxpayer's name and their prior address does not match the IMF name and the address information on the taxpayer's account, the IRS will not update the taxpayer's address or Last Known Address (LKA). In these instances, the existing IMF address will be retained.

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

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

    IMF XX26399599999Y
    BMF XX96399577766Y
    EPMF XX06399577766Y

    Note:

    XX represents the IRSC number of each campus.
    Y represents the year of the NCOA update.

3.13.5.41  (01-01-2014)
Determining Modernized E-File (MeF)/e-Services Address Changes

  1. MeF/e-Services address changes sent to IDRS will also display an address source code, when applicable, beside the IDRS address transaction code, TC 014. The MeF/e-Services DLN will display on CC IMFOLE and displays with a DLN of XX263-995-11111-Y.

  2. The following is an explanation of the DLN:


    XX = Variable FLC
    995 = Stable Julian date
    11111 = Stable Block Series and Serial Number
    Y = Year TC posts.

3.13.5.42  (01-01-2014)
Determining FINALIST Address Changes

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

  2. The following is an explanation of the DLN:


    XX = Variable FLC
    995 = Stable Julian date
    88888 = Stable Block Series and Serial Number
    Y = Year TC posts.

3.13.5.43  (01-01-2014)
Determining Accounts Management Services (AMS) IMF Address Changes

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

  2. The following is an explanation of the DLN:


    XX = Variable File Location Code (FLC)
    2 = Stable Tax Class for Individual Filer
    63 = Stable Document Code for IMF
    JJJ = Actual Julian Date
    99998 = Stable Block Series Numbers and Serial Numbers
    Y = Year TC posts.

  3. IAT tools are the preferred application to use to view, update and correct taxpayer address information. However, there are many useful IAT tools available to assist in research and corrections.

3.13.5.44  (01-01-2014)
Determining Primary Taxpayer Address Changes (ONLY) Due to IDRS

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

  2. The following is an explanation of the DLN:


    XX = Variable FLC
    JJJ = Actual Julian Date plus 400
    NNNNN = Variable Block Series and Serial Number
    Y = Year TC posts

  3. 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.

  4. 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.

3.13.5.45  (01-01-2014)
Determining Secondary Taxpayer Address Change Due to IMF Processing

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

  2. The following is an explanation of the DLN:


    XX = Variable FLC
    001 = Unique Julian Date
    88888 = Stable Block Series and Serial Numbers
    Y = Year TC posts

    Note:

    The IMF secondary taxpayer address update may occur up to one week after the primary taxpayers account is updated.

  3. If it is important that the secondary taxpayers address is corrected sooner, use the secondary taxpayers TIN to complete their address change. See IRM 3.13.5.120 and IRM 3.13.5.121 for inputting Foreign/International addresses. See IRM 3.13.5.122 for inputting Domestic addresses.

3.13.5.46  (01-01-2014)
Updating Address Records

  1. 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.

    Note:

    Due to the high level of identity theft, it is extremely important to ensure the changing of an taxpayers address is warranted and necessary with the supporting documentation/forms submitted.

  2. In an effort to document who is requesting an address change, the TE must enter the information such as the requestor's name, title (if present), and phone number (if present) in the REMARKS field when using IAT address tool or IDRS.

    Note:

    If the requester is the Primary, Single or Head of Household taxpayer and they are requesting the address change enter a P to indicate primary taxpayer in the remarks section.
    If the requester is the Secondary taxpayer, enter an S to indicate the secondary taxpayer in the remarks section.
    If both taxpayers request the change, enter a B to indicate both taxpayers in the remarks section.
    If the requester is the Power of Attorney (POA) enter POA and provide first initial or first name and entire last name or the representative (CAF) number in the remarks section.

  3. 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.

  4. See IRM 3.13.5.28 Address Changes from Oral Statements/Telephone Contact.

  5. If a written address change/correction is received in the ECU with an "S–" freeze/TC740, forward the case to the Refund Inquiry Unit (the updated address will release the S- freeze).

    Note:

    To determine if the account is in "S–" freeze status (TC740), research using CCs REINF, IMFOLI and TXMOD.

  6. 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.

  7. "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:

    Note:

    The documentation/notification must be signed by the taxpayer(s) or their authorized representative.

    1. Address changes noted on a signed return

    2. Address changes written on IRS-generated notices

    3. Forms 8822

    4. Taxpayer correspondence containing a red "Lockbox (LB) stamp" or correspondence received from field office personnel (indicated by the TIN edited in green ink and may contain a green stamp).

    5. Taxpayer correspondence with address corrections showing a new address

    6. Miscellaneous tax forms and/or correspondence received in other functional areas (example Automated Collection System (ACS)) due to the filing of , Form 9465, 433-F, etc. as set out in Rev Proc. 2010-16.

    7. CP 54 responses with an address change/correction included in the taxpayer response.

      Caution:

      The new taxpayer address must include their entire new address including street address, city, state and ZIP Code (for domestic) or the street address, Country and ZIP Code (for international returns).

  8. If the taxpayer fails to include their complete address information, research IDRS and input the taxpayer(s) entire address when possible. If there is an envelope attached and it contains the entire address and the taxpayer unintentionally left off portions of their address and it matches the address provided by the taxpayer, the envelope can be used to update their address.
    Research includes reviewing the incoming information such as an envelope, tax return, correspondence, etc., and/or using the USPS web page at http://tools.usps.com/go/ZipLookupAction!input.action.

    Example:

    The taxpayer does not include a new ZIP Code with their City and State information.

    Example:

    The taxpayer, in error, does not include information such as Street, Avenue, Court, when they submit their updated address.

  9. 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.

  10. See IRM 3.13.5.28 and IRM 3.13.5.28.1 for the necessary information on updating taxpayers addresses due to telephone or direct taxpayer contact (walk ins).

3.13.5.47  (01-01-2014)
Information Required on Address Changes

  1. The ECU receives a variety of documents requesting taxpayer address changes other than from the receipt of a Form 8822, Address Change Request. Since the Entity function is NOT the only area that completes address changes, DO NOT accept address changes from areas (inside or outside of your campus) who are capable of completing address changes.

    Reminder:

    Before an address update/correction posts to a taxpayers account, the address is sent to a United States Postal Services (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.

    Caution:

    Due to FINALIST, an address that is entered and DOES NOT meet the USPS guidelines WILL NOT change and/or post with the updated address.

  2. FINALIST software is used by the IRS to ensure addresses are consistent with the United States Postal Service (USPS) standards. FINALIST uses abbreviations for street names. An example would be inputting Pennsylvania Ave and FINALIST could post the address as Penn Ave. The USPS considers the abbreviated street names as acceptable and these abbreviated addresses will be delivered.

  3. Complete research prior to making any address changes. If the taxpayer's Last Known Address (LKA) pending or the address shown on their account matches the address request, do not complete the address change. Use the following instructions:

    If Address Change Request is... And Address provided... Then...
    a. Form 8822, is already pending or posted to the account destroy the Form 8822 as classified waste.
    Exception processing is required in specific ITIN address processing. If a Form 8822 is received from the ITIN Unit or contains an ITIN, complete the address change and return the Form 8822 to the ITIN unit for the following three reasons:
    1. ITIN is in assigned status and TP asks for a notice to be reissued

    2. ITIN is in suspended status

    3. or ITIN is in Office of Foreign Asset Control (OFAC) status.

    Input remarks per your local procedures and return the Form 8822 to the ITIN unit (using your locally developed procedures.)

    Note:

    All other Form 8822 address requests containing an ITIN, destroy as classified waste.

    b. Written taxpayer-initiated correspondence destroy the taxpayer correspondence as classified waste
    enter appropriate audit trail.

    Exception:

    See the ITIN processing within column a of this table and follow these guidelines when working taxpayer correspondence issues that involve ITIN taxpayer correspondence issues.

    c. IRS-initiated correspondence/notices from outside area send the notice back to the requesting area (if applicable)
    annotate to the requesting area, the address change is correct.
    d. Entity-initiated correspondence/notices continue processing the notice and/or correspondence as needed.
    enter appropriate audit trail.

  4. Whenever an IMF address change is completed, the TE must include the following information in the REMARKS field when using IAT address tool or IDRS:

    1. Taxpayer name, the secondary taxpayer or their representative (include the name of the representative, if legible)

    2. Title of representative (if available)

    3. Their telephone number (if present)

    The following table demonstrates the minimum information required when completing an IMF address change:

    If... Then...
    a. Primary, single or Head of Household taxpayer is requesting the address change enter a P to indicate primary taxpayer
    b. Secondary taxpayer is requesting the address change enter an S to indicate secondary taxpayer
    c. Both primary and secondary taxpayers are requesting the address change enter a B to indicate both taxpayers
    d. Power of Attorney (POA) enter POA and provide first initial or first name and entire last name or the representative (CAF) number

    Example:

    POA-R. Goldsmith or POA-210012345R.

    e. Other third parties enter name and relationship to taxpayer

  5. Address Requirements:
    When a taxpayer "written" address change is received, the following information is needed to input the address change:

    1. New address

    2. Old address (must match the current address on CC ENMOD or any of the three most recent addresses shown on CC FINDSD or FINDSI for the taxpayer requesting the address change).

      Exception:

      If it appears the taxpayer has moved multiple times in the current year(s), current filing year and two must recent filing year(s) and they use an address in the last three tax years, change their address to this address as requested.

    3. Taxpayer(s) full name(s)

    4. TIN(s)

    5. Taxpayers signature(s) or the signature of an authorized representative on Form 56, Notice Concerning Fiduciary Relationship or Form 2848, Power of Attorney and Declaration of Representative.

      Note:

      The entire address must be entered when completing an address change or update.

  6. When IRS-generated notices/correspondex ((C) Letters) are received with taxpayer-supplied address changes, research the account. Complete the address change from the IRS-generated notice or C Letter.

    Note:

    Taxpayer signature(s) are NOT needed when the taxpayer uses IRS-generated correspondence/notices to inform of an address update.

  7. If a written address change/correction is received in the ECU with an "S-" freeze/TC 740, forward the case to the Refund Inquiry Unit without completing the address change.

    Note:

    To determine if the account is in "S-" freeze status (TC 740), research using CCs REINF, IMFOLI and TXMOD.

  8. Detailed instructions on entering foreign and domestic address changes are located in:

    • Part 2.4, IDRS Terminal Input IRMs

    • See IRM 3.22.3, Individual Income Tax Returns.

3.13.5.48  (01-01-2014)
Form 8822, IMF Change of Address Request

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

    Reminder:

    The entering of the entire taxpayer address is required on IDRS even if only a portion of the address is changing.
    Example: Taxpayers house number and street address are changing, but their city, state and ZIP Code remains the same.
    In this situation, the TE MUST enter the city, state and ZIP Code even if these items remain the same when using CC INCHG to complete an address change.

    Note:

    If you are entering the change with AMS or IAT, it generates the old address on the input screen, ensure all the information is correct before hitting enter.

    1. "Solo" Forms 8822 that are not attached to any other document/form are worked in the Entity Control Unit (ECU).

    2. If a Form 8822 is received attached to an Entity case, complete the address change when correcting any other outstanding issues.

  2. When a taxpayer submits a Form 8822, they must provide the following items:

    1. New address

    2. Old address

    3. Taxpayer(s) full name(s)

    4. TIN(s)

    5. Taxpayers signature(s) or the signature of an authorized representative on Form 56, Notice Concerning Fiduciary Relationship or Form 2848, Power of Attorney and Declaration of Representative.

      Reminder:

      When a taxpayer has an existing Fiduciary, Power of Attorney (POA), etc., on their account, any correspondence needed should be addressed to this individual.
      If the Form 8822 is received with a Form 56 and there is no fiduciary on the taxpayer account, any correspondence needed should be addressed to the taxpayer.

      Note:

      The entire address must be entered when completing an address change or update.

    Exception:

    Two signatures are not required on the Form 8822 for a married filing joint account if one of the taxpayers is deceased

    Exception:

    Prior to returning the Form 8822 for one missing signature (when the taxpayer includes two names on Form 8822 but only one taxpayer signs), research to determine if there is a Combat Zone (CZ) indicator (-C freeze) on either account

    Reminder:

    Since the -C freeze indicator can stay on the account after the taxpayer is no longer in a combat zone, research using CC IMFOLE to determine the Combat indicator shown on Line 11.

    1. If the Combat indicator is "1" , then the taxpayer is STILL serving in a combat zone. Complete the address change request without requesting the signature of the taxpayer serving in a combat zone.

    2. If the Combat indicator is "2" , then the taxpayer is no longer a combat zone participant. Use the instructions in paren (5).

  3. Review the account using CCs ENMOD, FINDSD/FINDSI. Use the following to complete an address change when the taxpayer(s) provided all the required information on the Form 8822:

    If... And... Then...
    a. the taxpayers account DOES NOT contain an ID theft indicator their old address MATCHES CC ENMOD or any of the last three addresses shown on CC FINDSD (for domestic addresses), or:
    FINDSI (for international addresses)
    complete the address change request.
    their old address DOES NOT match CC ENMOD or any of the last three addresses shown on CC FINDSD or FINDSI correspond using a 0104C letter.
     
    c. the taxpayers account CONTAINS an ID theft indicator their old address MATCHES the address on CC ENMOD or any of the last three addresses shown on CC FINDSD or FINDSI complete the address change request.  
    e. the taxpayers account CONTAINS an ID theft indicator their old address DOES NOT match CC ENMOD or any of the last three addresses shown on CC FINDSD or FINDSI correspond using a 0104C letter.
    Send the 0104C letter to new address provided on the Form 8822.

    Use an asterisk in the Taxpayer Identification Number (TIN) within the 0104C letter. This will prevent the generation of a TIN in this field.
    Use the fill-in paragraph to add the following: "The old address you provided on your Form 8822 doesn't match the address we have on your account. Please resubmit another Form 8822 and use the address from your last tax return to complete the old address information on the new Form 8822"
    Return the Form 8822 submitted by the taxpayer(s).
     

  4. If the taxpayer provided all the required information listed in paren (2) except they did not sign the Form 8822 or it is not an original signature, use the following instructions:

    1. Return the Form 8822 to the taxpayer and use the new address provided by the taxpayer.

    2. Include a Notice 1390, You Forgot to Sign Your Form 8822, Change of Address.

    3. Include an envelope with your ECU information for the taxpayers reply.

  5. If the taxpayer did not provide all the required information listed in paren (2), use a Letter 0104C, Address Change Acknowledged.

    1. Indicate the items needed to complete their address change by selecting the appropriate paragraphs.

    2. If the taxpayer requested the address change using a Form 8822 or through taxpayer-initiated written correspondence, return the Form 8822 and/or written correspondence to the taxpayer using the new address provided by the taxpayer.

      Exception:

      If the incomplete taxpayer-initiate written address change request was received on scraps of paper, post it notes, etc., issue the 0104C letter and include a Form 8822. Destroy the taxpayer information as classified waste.

    3. Include an envelope with your ECU information for the taxpayers reply.

  6. All completed address changes require the TE to enter the requestor's name, title and/or phone number (if present) in the REMARKS field when using IAT address tool or through IDRS. See IRM 3.13.5.47 for the required comments.

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

    1. Destroy Form 8822 as classified waste.

    2. Enter appropriate audit trail.

    Exception processing is required in specific ITIN address processing. If a Form 8822 is received from the ITIN Unit or contains an ITIN, complete the address change and return the Form 8822 to the ITIN unit for the following three reasons:

    1. ITIN is in assigned status and TP asks for a notice to be reissued

    2. ITIN is in suspended status

    3. or ITIN is in Office of Foreign Asset Control (OFAC) status.

    Input remarks per your local procedures and return the Form 8822 to the ITIN unit (using your locally developed procedures.)

    Note:

    All other Form 8822 address requests containing an ITIN, destroy as classified waste.

  8. 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.) 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

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

  9. If both taxpayers sign the Form 8822 and research determines the taxpayers have not filed Married Filing Jointly (FSC 2) previously, update only the taxpayer's account that signed the Form 8822.

  10. If the primary taxpayer only is requesting an address change and CC INCHG/IRCHG requires the input of a filing status code, do not change the taxpayers FSC. Use the filing status currently on the account.

  11. If the secondary taxpayer only is requesting an address change, do not change the primary taxpayers FSC. 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.

    Caution:

    If a Filing Status Code (FSC) is required when completing an address change, use the FSC of record.

  12. 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.

    Exception:

    If the taxpayer has an ITIN and they are not established on IMF, route or fax these type of address changes to the ITIN department.

    Note:

    The taxpayers address will be established when they file a return.

  13. 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 completing an address change. These types of name corrections provide quality service to the taxpayer.

    Note:

    Do not make name changes to the taxpayers Entity account due to marriage, legal name change(s) or divorce based on the receipt of the Form 8822.


    See IRM 3.13.5.28 and IRM 3.13.5.28.1 for specific instructions on completing address change requests from telephone contact.

3.13.5.48.1  (01-01-2014)
Processing Form 8822 (References Social Security Statement Address Request)

  1. If the ECU receives a 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.

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

  3. Use the Letter 0104C to direct the taxpayer to the Social Security Administration (SSA).

    Note:

    Do not include a Form 8822 with the Letter 0104C.

3.13.5.49  (01-01-2014)
Form 8822-B, Change of Address or Responsible Party- Business

  1. If a Form 8822-B , Change of Address or Responsible Party- Business or Form 8822 (from a business filer) is received in an IMF campus requesting a BMF address change , the address update must be completed in the IMF campus. See IRM 3.13.2.3, BMF Account Numbers, for additional guidance. See paren (2) for an exception to this requirement.

    1. If the taxpayer is also requesting BMF Name Change or change of responsible party change and you are unsure how to complete the action, route to the BMF Entity Unit or contact them by telephone at following numbers:
      (801-620-7116 for the Ogden campus), or;
      (859-669-5674 for the Cincinnati campus).
      The BMF ECU will provide the appropriate fax number.

      Note:

      Complete the BMF address change requested prior to contacting the BMF campus.

    See IRM 3.13.2.3 for additional information.

  2. If the IMF Entity receives an address change for a taxpayer bearing a Large Corporation Indicator (LCI) on their account, this must be routed to the Large Corporation/Technical Team in the respective sites.

    1. The REMARKS "LCI Address Change" must be entered on the routing slip.

    2. See IDRS Command Code Job Aids for CCs ENMOD, BMFOL'E' and SUMRY for assistance in identifying an LCI.

    Note:

    The IAT tool for Address Changes identifies the LCI in the "Account Conditions" field. If IAT is unavailable, the address change request should be researched on IDRS manually to identify an LCI.

  3. All transactions containing an address change require the TE to enter the requestor's name, title (if available), and phone number (if present) in the REMARKS field when using IAT address tool or IDRS.

  4. Form 8822-B is filed by BMF taxpayers to furnish written notification of a change of address to the Service.

    1. When Form 8822-B is received with an Entity case or as a stand alone document, the change of address will be entered with any other required data such as a name change

    2. Before updating an address, the EIN entered on Form 8822-B will be verified.

    3. Use the table below to process a Form 8822-B for business filers.

    If... And... Then...
    1. Form 8822-B clearly indicates a primary name change Formerly Known As (FKA), previous name, etc. Form 8822-B is signed, Change the name
    Form 8822-B does not have an authorized signature, Correspond for verification with a 252C Letter
    2. Unable to determine if the taxpayer is changing their name,   Do not update the taxpayer’s name.
    Send the 252C Letter asking the taxpayer to verify the name change.
    3. Mailing and location addresses provided by the taxpayer are the same   Enter the information within the mailing address field ONLY.
    4. Any required information is missing, IDRS research does not provide the missing information, Return Form 8822-B to the taxpayer in a 0104C letter (or 6800sce used in BMF campuses).
    Ask the taxpayer to complete Form 8822-B and return to us.
    5. The taxpayer is affected by a Presidentially Declared Disaster Area,   Change the address(es) via telephone call or any other way the taxpayer informs us to change the address.
    6. The taxpayer checks Box 2 indicating that gift, estate, or generation-skipping transfer tax will be filed (Form 706, 709, etc.), The BMF SSN (SSNV) is not established on the Master File, Input a TC 000 to establish the account.
    The SSNV is already established on the Master File, Update the address(es) as required.
    See paren (5) below for further information.
    7. EIN on Form 8822-B is not on the Master File, IDRS research shows the EIN was assigned to the taxpayer on Form 8822-B, Input TC 000 with no FRC’s.
    8. EIN on Form 8822-B is not on the Master File, IDRS research shows no record of the EIN being assigned, Send the taxpayer an 0104C asking for a copy of the notice assigning the EIN. When received, TC 000 the EIN with no FRC’s.
    9. Part I, Box 1 is checked,   Take no action.
    Fax the Form 8822 to EP Entity at 801-620-6900.
    10. Taxpayer has an EO sub-module on IDRS   Take no action.
    Fax the Form 8822 to EO Entity at 801-620-3108.
    11. If a domestic business filer provides a PO Box, Current mail address is a physical location address and the location address field is not filled Always enter the PO Box in the Mail-Street-or-Foreign-Country fields.
    Continue entering the city, state and ZIP information in the Mail-City/State or Foreign Country fields.

    Exception:

    An Estate is the only type of entity that can have a PO Box as a location address. Move the existing address into the Location-Street-Address and Location-City/State/ZIP in these instances.

    12. If a international business filer provides a PO Box,   Always enter the PO Box in the Foreign -Street fields. See IRM 2.4.9 for additional information.

  5. When using CC ESIGN, all fields must be completed, if possible. Submission Processing employees will not have access to every piece of information, but should strive to complete every field in CC ESIGN. See IRM 21.7.13.5., Assigning Employer Identification Numbers (EINs).

  6. If the identifying number (SSN/ITIN/EIN) of the entity responsible party is not available, a "9" will be entered in the XREF-TIN-TYPE field of CC ESIGN.

  7. See IRM 3.13.2. BMF Account Numbers. Specific information is shown in Figure 3.13.2-26.

    Note:

    When updating the address on an SSNV/W, the MFT field of CC BNCHG must be completed.
    If the change is for a Form 709 account, the field NM-YR/QTR> must also be completed.
    If the change is for a Form 706 account, the field DT-OF-DEATH> must also be completed.

    Caution:

    If the taxpayer is requesting an address change for a Form 706/709 and you cannot locate any filing requirements, do not establish the taxpayer based on the submission of a Form 8822 alone. Destroy the Form 8822 as classified waste.

3.13.5.50  (01-01-2014)
Temporary Address Change Requests

  1. 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.

  2. Correspond with the taxpayer to inform them that their temporary address change will not be completed . Use the fill in paragraph using the Letter 0104C.

  3. Use the following language for the fill in paragraph. We received your Form 8822, Change of Address, but didn't process it because you indicated this is a temporary address change. Please submit a Form 8822 when you require a permanent address change.

3.13.5.51  (01-01-2014)
Postal Service Forms 3575/3576 Address Changes

  1. If a Postal Service (PS) Forms 3575/3576 or USPS Post Card is received, complete using the following procedures:

    If Postal Service (PS) Forms 3575/3576 or USPS Post Card is received... And... Then...
    1. with a letter/note attached taxpayer provides all the necessary items to complete the address change update the taxpayer's address

    Note:

    If the address is already updated, no further action is required.
    Destroy as classified waste.

    letter/note is incomplete and the address provided does not show on IDRS correspond with the taxpayer using the new address
    include a Form 8822
    2. without any attached documentation (solo USPS Form/Card) address provided does not show on IDRS correspond with the taxpayer using the new address
    include a Form 8822
    information provided does not have enough information to correspond destroy as classified waste. Therefore, no further taxpayer contact is necessary and no taxpayer correspondence is required for a more current address.

3.13.5.52  (01-01-2014)
Address Changes Due to Remittance Processing

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

    Reminder:

    If the document contains a TE or "$" stamp in "green ink" or a red "Lockbox (LB)" stamp, this indicates that Remittance Processing or Field Office processing is involved with these taxpayer cases.

  2. If your ECU is the designated area to work the address change remittance documents, use the following instructions below for receiving and correcting these cases.

    Caution:

    If a live check is located, return the check to Deposit using the Discovered Remittance Procedures. See IRM 3.8.46.1., Discovered Remittances.

    Note:

    Address changes received with remittance documents may be completed in any area designated by local management.

  3. Research using CCs IMFOLI and IMFOLT for verification of the payment posting to the taxpayers account prior to completing the address change. Use CC ENMOD for pending transactions.

  4. 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. If there is an S-freeze route the case to the Refund Inquiry Unit. If there are either a Z- or a -Z freeze, do not complete an address change. Route the case to the Fraud Detection Center.

  5. 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.

    Note:

    The new address input with CC CHK64 will also update the Master File entity section.

  6. Also review the taxpayer account(s) to determine if the address change is still needed. Enter remarks "No Source Document (NSD) Deposit" after completing the address update. If you are unable to locate the taxpayer's account, continue processing the batch of work.

  7. If you receive documents with a green TE stamp/Red Lock Box stamp and they do not have DLNs and/or are not attached to Form 1332, complete the address change (when possible). After completion of address change, destroy as classified waste.

  8. Due to the separation of the taxpayer checks, money orders, etc. from taxpayer voucher(s), incoming Form(s), miscellaneous schedule(s), and taxpayer correspondence, ALL of the address requirements referenced in IRM 3.13.5.47 may not be contained on the voucher, address request, etc.

    Example:

    missing signature(s)

    1. When the information is legible and you can locate their account, complete the address requests.

    2. If you cannot locate the taxpayer's account, correspond using a 0104C Letter to request the appropriate missing information. Use any address that is legible. Use an asterisk in the TIN area of the letter to mask the taxpayer's TIN (if the TIN is available).

3.13.5.53  (01-01-2014)
Written Address Change Requests for Taxpayers Filing Jointly

  1. If after filing a joint return 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 the current address.

  2. If the Primary taxpayer requests a different address, complete an address change for their account. Do not change the primary taxpayer's filing status. Use the following procedures on the Secondary taxpayer account:

    If... Then...
    1. Secondary taxpayer has not moved from the address listed on the joint return, a. Establish the secondary taxpayer's account and retain their address.
    b. Include the requestor's name, title and phone number (if present) in the REMARKS field of the transaction whether using IAT or IDRS. IAT tools are the preferred application to use to view, update and correct taxpayer address information.
    c. Do not change their filing status.
    2. Secondary taxpayer requests a change of address (due to the establishment of a separate residence) a. Establish the secondary taxpayer's account using their new address.
    b. Include the requestor's name, title and phone number (if present) in the REMARKS field of the transaction whether using IAT or IDRS. IAT tools are the preferred application to use to view, update and correct taxpayer address information.
    c. Do not change their filing status.

  3. If the Secondary taxpayer requests a different address, complete an address change for their account. Do not change the Secondary taxpayer's filing status. Use the following procedures on the Primary taxpayer account:

    If... Then...
    1. Primary taxpayer has not moved from the address listed on the joint return, a. Retain the Primary taxpayer's address.
    b. Do not change their filing status.
    2. Primary taxpayer requests a change of address (due to the establishment of a separate residence), a. Change the Primary taxpayer's address to their new address.
    b. Include the requestor's name, title and phone number (if present) in the REMARKS field of the transaction whether using IAT or IDRS. IAT tools are the preferred application to use to view, update and correct taxpayer address information.
    c. Do not change their filing status.

  4. All transactions containing an address change require the TE to enter the requestor's name, title, and phone number (if present) in the REMARKS field when using IAT address tool or IDRS.

3.13.5.54  (01-01-2014)
Misspelled or Typographical Errors Made on Taxpayer Addresses

  1. Address changes/corrections must be completed when obvious taxpayer address errors are discovered or are reported by the taxpayer. These address updates provide "quality service to the taxpayer" .

    Note:

    Complete typographical or misspelling address corrections on IDRS/AMS and IAT (when the specific IAT tool is available).

  2. 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.

    Example:

    14328 Wren Dr is displayed on CP Notice, but the taxpayer writes an address correction to, 14329 Wren Dr.

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

    • Street address is listed twice

    • Apartment number is missing

    • Misspelling or typographical error in the entity section

    • Taxpayer fails to write out or include their entire address
      Example: Address information such as Street, Court, Avenue, etc., is missing.

    • Address contains the correct street name but the actual house number is incorrect (transposition error).

      Example:

      The taxpayers address displays as 3652 Barnstable Ct,
      but the taxpayers correct address is 3562 Barnstable Ct

  4. 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.

    Note:

    If correcting the taxpayers ZIP Code ONLY, all the taxpayers address information must be entered in the "MAIL-STREET-OR-FOREIGN CITY/ZIP" and the "MAIL-CITY/STATE/ZIP-OR-FOREIGN-COUNTRY" fields when using CCs INCHG/IRCHG.

  5. Using the Integrated Automation Technologies (IAT) address tool for completing address changes is the preferred method for completing address changes.

3.13.5.55  (01-01-2014)
Entering "In Care of" Address Information

  1. 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 3.13.5.30 for acceptable titles and their respective abbreviations when inputting information on the CONTINUATION-OF-PRIMARY-NAME line.

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

  3. 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. The telephone number to contact Disclosure is (866) 591-0860 or concerns or questions can be sent to Disclosure using the email address of ⋆SBSE Office of Disclosure.

  4. See IRM 3.13.5.122 when working a Form 8822, Change of Address that requires the input of an "In Care Of" name change.

3.13.5.56  (01-01-2014)
Entering Private Mail Boxes (PMBs) Information

  1. 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 CC IRCHG. See the following examples:

    Shown: Enter As:
    102 S. 3rd Drive Private Mailbox 33 102 S 3rd Dr PMB 33
    Private Mailbox 3
    102 S. 38th Street
    102 S 38th St PMB 3
    PMB 29
    111 Anytown Rd
    111 Anytown Rd PMB 29

    Reminder:

    The taxpayers address is that of the Mailbox company, not the individual taxpayer.

    Note:

    The "#" sign, if included on the mail-piece should not be included in the input of the document. Do not add a "#" sign to "PMB" .

3.13.5.57  (01-01-2014)
FINALIST Address Corrections Prior to Posting to IMF

  1. 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).

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

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

  4. FINALIST software ensures addresses are consistent with the United States Postal Service (USPS) standards. FINALIST uses abbreviations for street names.

    Example:

    A taxpayer with the mailing address of Pennsylvania Ave. FINALIST would change Pennsylvania Avenue to Penn Ave.

    The United States Postal Service (USPS) considers the abbreviated street names acceptable and these abbreviated addresses will be delivered. This type of change allows the IRS to receive reduced postal rates.

  5. In the instances show above, the TE must not be assigned a quality error as there is no way to circumvent the FINALIST changes.

  6. If addresses do not comply with the USPS postal requirements, error reports generate at each campus. A ZIP Code Error Record is produced when the FINALIST software is unable to correct the city, state and/or ZIP Code entered or other "discrepancies" are located within the address. The 07576811 IMF ZIP CODE ERROR REPORT, generates weekly (if address errors were located) and is accessible through Control-D WebAccess (CTDWA). The reports generate based on two different types of errors:

    • Street Address Mismatch

    • City State Mismatch

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

  8. Working these cases may require ordering the original document from files or by researching IDRS/IAT to determine the address that was originally received. Use the Entity command codes typically used to research a taxpayer and/or their address.

  9. Quality Review should use CC RVIEW to verify the accuracy of these corrections. The FINALIST program changes the address change input to meet the USPS guidelines and the posted address maybe different than the address input by the employee.

  10. 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, Command Code ESTABD.

  11. 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 3.13.5.58 for additional information.

  12. 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.

    Note:

    If Military addresses display without street address information, do not correct the military address.

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

3.13.5.58  (01-01-2014)
Researching Addresses Using United States Postal Service (USPS) Web Page

  1. The USPS web page is located at https://tools.usps.com/go/ZipLookupAction!input.action. The web page contains the valid ZIP Code/address information and may be useful for address corrections.

  2. On the web page, click on the bar entitled, "Find a ZIP Code" . After the new information appears, you may research any address by different methods:

    1. Search by Address

    2. Search by City

    3. Search by Company

    4. Find All Cities in a ZIP Code

    Select the appropriate research method to complete the address update.

  3. The USPS also has information on foreign and territorial countries in addition to domestic address information.

3.13.5.59  (01-01-2014)
Using Campus Address When Taxpayer Address is Unavailable (Limited Use)

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

    If... And you... Then...
    1. the taxpayer filed using an SSN or ITIN locate a more recent address a. Input the newer address as their LKA.
    b. Return the case back to the originating area.
    2. the taxpayer was assigned an IRSN
    AND there is not a TC 971 AC 501 or TC 971 AC 506 on their account (CC ENMOD)
    cannot locate a more current address a. Input the most recent address (based on IDRS review) to replace the campus address.
    b. Return the case back to the originating area.
    3. the taxpayer was assigned an IRSN
    AND you locate a TC 971 AC 501 or TC 971 AC 506 on the account (CC ENMOD)
    determine the taxpayer-provided address is DIFFERENT than their LKA Input the campus address information provided in paren (2) below.
    4. there is no address information for the taxpayer other than the campus address cannot locate a more current address retain the campus address information that is on the taxpayer's account.

  2. 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:

    Campus Addresses
    taxpayers name(s)
    I.R.S.
    ATLANTA, GA 39901
    taxpayers name(s)
    I.R.S.
    AUSTIN, TX 73301
    taxpayers name(s)
    I.R.S.
    HOLTSVILLE, NY 00501
    Taxpayer name(s)
    I.R.S.
    PHILADELPHIA, PA 19255
    Taxpayer name(s)
    I.R.S.
    MEMPHIS, TN 37501
    taxpayers name(s)
    I.R.S.
    FRESNO, CA 93888
    taxpayers name(s)
    I.R.S.
    CINCINNATI, OH 45999
    taxpayers name(s)
    I.R.S.
    OGDEN, UT 84201
    taxpayers name(s)
    I.R.S.
    KANSAS CITY, MO 64999
    No street address should be entered.
    Enter "IRS" on the CONTINUATION-OF-PRIMARY-NAME of CC INCHG/CC IRCHG.

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

    Reminder:

    All mail that contains a campus address will be routed to the ECU for address research.

3.13.5.60  (01-01-2014)
Processing Undeliverable CP Notices/Correspondence/Correspondex Letters

  1. This section contains information on resolving undeliverable correspondence and notices.

  2. All Submission Processing Campus (SPC) undeliverable correspondence must be researched within 14 days for a more recent address/correct address.

    Caution:

    Do not update a taxpayer's Last Known Address without completing thorough research.

  3. Research IMF for a address using the IDRS/AMS Command Codes, ITIN Real Time System (RTS), and the CC TMSSN.

  4. Using the address on the notice and the TIN, use CC NAMEI to locate the taxpayer. See IRM 2.3.60.4 ,Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP for additional information. If the name and address you locate matches the SSN on the notices and SSN, use the taxpayer TIN to research for a more current address. See IRM 2.3.47 , Command Codes INOLE, EOGEN and SPARQ, for information regarding CC INOLES.

  5. If the account you are researching is an IRSN account (invalid) and research locates a taxpayer with the same name but their account is under a different TIN (SSN, ITIN, ATIN, etc.), do not mail the undeliverable to the new address. Use Accounts Management Services (AMS) and enter "Did not forward Undeliverable to prevent PII" in the "History" screen . For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion to enter the History narrative listed above.

  6. When researching for a address and the taxpayer's account is on the valid side, use the following information.

    Note:

    Do not send undeliverable mail to an address where the taxpayer has a different name than the account you are researching.
    Example researching taxpayer, John Wren and locate Michael Cardinal.

    1. If the Valid account on CC INOLES displays a more recent address than the notice/correspondex or correspondence cycle, use the CC INOLES address and mail the taxpayer notice back to the taxpayer.

      Note:

      When mailing back to the taxpayer, leave the Notice intact including undeliverable envelope.

    2. If the Valid account on CC INOLES DOES NOT display a more recent address than the notice/correspondex or correspondence cycle, do not update the taxpayers address.

  7. If undeliverable correspondence is received with an USPS "yellow label address sticker" , this USPS address may be the LKA address for this account. However research is necessary prior to using this USPS address.

  8. Research using Command Codes such as ENMOD, NAMES/NAMEE, FINDS/FINDE, IMFOLE and IRPTR. Use the ITIN Real Time System (RTS) for ITIN filers, if needed. Before completing any address changes, compare and note the following researchable dates:

    • date of the notice

    • postmark date on the envelope

    • pending address date

    • date of efile return or paper TC 152 date

    • LKA update

    If... And... Then...
    a. IDRS shows an address is pending It MATCHES the undeliverable address or the address shown on the USPS yellow label address Do not update the address on IDRS.
    a. Notate the new address.
    b. Include the requestor's name, title and phone number (if present) in the REMARKS field of the transaction whether using IAT or IDRS or include the number of the undeliverable notice, CLetter, etc. IAT tools are the preferred application to use to view, update and correct taxpayer information.

    Example:

    Remarks entered for an Undeliverable CP54B would be "UD CP54B" .


    c. Reissue the ECU correspondence using the pending address, OR;
    d. Inform the requesting area that an address change is pending, AND;
    e. Return the undeliverable correspondence to that area.
    b. The notice date, or the postmark date is LATER than the address update cycle shown on CCs ENMOD/IMFOLE, Research shows an address change is pending
    A more current address IS NOT found a. Use USPS yellow address label to change the taxpayers LKA.
    b. Update the taxpayer's address on IDRS.
    c. Reissue the ECU correspondence using the new address, OR;
    d. Notate the new address
    e. Include in the REMARKS field of the transaction whether using IAT or IDRS include the number of the undeliverable notice, CLetter, etc. and USPS address label.

    Example:

    Remark notices for Undeliverable CP54B using the USPS address label would be: "UD CP54B/USPS Yellow Label" .


    f. Inform the requesting area that an address change is pending and return the correspondence to that area.
    c. The notice date, or the postmark date is EARLIER than the address update cycle shown on CCs ENMOD/IMFOLE, A newer address IS LOCATED, update the address.
    a. Update the taxpayer's address on IDRS.
    b. Notate the new address.
    c. Reissue the ECU correspondence using the new address, OR;
    d. Inform the requesting area that an address change is pending and return the undeliverable correspondence to that area.
    A newer address CANNOT be located a. Do not update the address on IDRS.
    b. Destroy the ECU correspondence as classified waste, OR;
    c. Inform the requesting area that a new address could not be located.
    d. Return the undeliverable correspondence to that area.

    Reminder:

    If you determine the taxpayer filed a joint return or previously filed a joint return and you CANNOT locate a more current address, complete research using the XREF TIN.

  9. If you notice issues such as frivolous filing issues, mass mail out concerns or ID theft indicators with open control bases on the account, contact your lead in the ECU for guidance.

3.13.5.61  (01-01-2014)
Unsigned, Undelivered Mail Research and Correction Procedures

  1. When a return is sent to a taxpayer for a signature and it is returned undeliverable or unsigned, the return will be forwarded to the ECU for address research.

  2. Review the actual return in the "sign here area" under the jurat for a signature.

    1. If the signature is present, return the "signed" return to appropriate area to continue the processing of the return.

    2. If the signature is missing, use the instructions appropriate depending on the taxpayers account.

    See IRM 3.11.3.14.10, Individual Income Tax Returns, for additional information on taxpayer signatures.

  3. Research the taxpayer's account.

    If... Then...
    a. the return meets the Operation Mass Mailing (OMM) criteria/guidance using CC ENMOD and if AMTAP OMM display, route to IVO
    b. a return for the same tax period/taxpayer is in Error Resolution System (ERS) (as shown on CC ERINV), forward the case(s) to Rejects using a Form 4227, Intra-SC Reject or Routing Slip, with the comments, "Unsigned Rtn, possible duplicate"
    c. a return for the same tax period/taxpayer is an unpostable condition (as shown on CC TXMOD) forward to Unpostables using a Form 4227 with the comments, "Unsigned Rtn, possible duplicate"
    d. the return (as shown on CC IMFOL) displays "SUBST4" ) for W&I Business Operating Division (BOD), mail return to Compliance Services Collection Operation (CSCO) to the either Austin at Stop 5501 or Fresno at Stop 81208.
    for SBSE BOD, mail return to Automated Substitute for Return (ASFR) to Brookhaven at Stop 654.
    e. the return (as shown on CC TXMOD) displays "SFR" after the TC 150 for .00) and contains a DLN Julian date of 887 or the top the return shows "ASFR"
    f. the return (as shown on CC TXMOD) displays "SFR" after the TC 150 for .00 and contains a DLN Julian date of 888 or CC TXMOD displays an "-L" freeze with a Julian date of 887 or 888. route to the Campus Examination function indicated by the TC 420 DLN.

    Note:

    If needed, refer to the Exam Contact List under the Who/Where Tab on SERP Home Page.http://serp.enterprise.irs.gov/homepage.html

  4. If account is not established, (as shown by CC INOLEX), using AMS enter "No Account on IMF and No Address located for Unsigned Rtn. Unsigned Doc located in Alpha file" in the "History" screen .

    Reminder:

    The History link is located within the Function area on the left side of the Account Summary screen display.
    You must create an issue in AMS for each taxpayer account.
    For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion enter the History narrative listed above.

  5. If the taxpayer's account was closed (as shown by MFR 08) and the taxpayer's account does not contain a DOD, see IRM 3.13.5.128 for instructions on re-opening a taxpayer account. After the case is re-opened, complete the case using the appropriate instructions within this section.

    Reminder:

    The Estate of a deceased taxpayer can file an individual tax return for the year the taxpayer died. If a tax return is filed on behalf of the decedent after the year of their death, a Form 1041 must be filed on their behalf.

  6. If the taxpayer's account was closed (as shown by MFR 08) and the taxpayer's account does contain a DOD, do not re-open the account.

    1. Enter "SD Account inactive, Unsigned Doc located in Alpha file" in the "History" screen within the Account Summary screen using the AMS system.

      Reminder:

      The History link is located within the Function area on the left side of the Account Summary screen display.
      You must create an issue in AMS for each taxpayer account. For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion enter the History narrative listed above.

    2. Route the document(s) to Files using a Form 3210, Document Transmittal. In the remarks section of Form 3210 include the names and TINs of two taxpayers and include "File and maintain in the Alpha Files" .

  7. If there is a posted and/or pending TC 150 (current and/or prior year return) located for the same tax period/taxpayer, forward the case to the 1040X Unit. Annotate "TC 150 Posted" in the left margin of the return. Use a Form 3210 or follow local procedures to forward the case(s) to the appropriate area.

  8. Use the following table for completing prior year returns:

    If... And... Then...
    a. prior year return different address is located use the instructions in paragraphs (9)a through 9(f).
    different address is NOT located
    enter "SD No Address located for Unsigned Prior Yr Rtn. Unsigned Doc located in Alpha file" in the "History" screen within the Account Summary screen using the AMS system.

    Reminder:

    The History link is located within the Function area on the left side of the Account Summary screen display.
    You must create an issue in AMS for each taxpayer account. For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion enter the History narrative listed above.


    b. Route the document(s) to Files using a Form 3210, Document Transmittal.
    c. In the remarks section of Form 3210 include the names and TINs of two taxpayers and include the remarks "File and maintain in the Alpha Files" .

    Exception:

    If corresponding for a Form 1040-SS, use a Form 13557 (EN/SP).
    Check the box beside paragraph 1 and check the box beside paragraph 13 on the Form 13557(EN/SP).
    Use the same narrative to the taxpayer.

  9. Use the following table for completing current year returns:

    If... Then...
    1. Different address is located a. Check the box beside paragraph 1 on the Form 3531, Request for Missing Information or Papers to Complete Return or Form 9143, Request for Missing Information or Papers to Complete Return (International Returns).
    b. Check the box beside paragraph 30 on the Form 3531/9143. Include the following comments "Please correct the address portion on page 1 of your tax return so we may update our records."

    Exception:

    If corresponding for a Form 1040-SS , use a Form 13557 (EN/SP).
    Check the box beside paragraph 1 and check the box beside paragraph 13 on the Form 13557(EN/SP).
    Use the same narrative to the taxpayer.


    c. Staple the Form 3531/9143 underneath the Entity on the "unsigned" tax return together.
    d. Forward these items to the appropriate area within your campus to be mailed out. Include the "different" address (located through IDRS research). Ensure the area designated to mail out the documentation in your campus includes a return envelope so the taxpayer can return the unsigned return, OR;
    the ECU will assume the mail out responsibility.
    e. Use the "different" address (located through IDRS research) when mailing out the information to the taxpayer.
    f. Enter "SD Unsigned Rtn/Different Address located" in the "History" screen within the Account Summary screen using the AMS system.

    Reminder:

    The History link is located within the Function area on the left side of the Account Summary screen display.
    You must create an issue in AMS for each taxpayer account. For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion enter the History narrative listed in 9(f) above.


    Caution:

    DO NOT change the taxpayer's Last Known Address (LKA) at this time.

    2. Different address is NOT located. a. Use CCs REQ77/FRM77 and input a TC 930 (Push Code) on the taxpayer's account.
    b. Enter a 80 beside the DLN CODE> field on the 5th line of the CC FRM77 screen.

    Reminder:

    This will prevent the subsequent generation of a CP98.


    c. The ECU Unit number must be entered in the Employee Code Field on CC FRM77.

    Reminder:

    Do not input the first two digits of the Entity Control Unit employee number.

    Note:

    This field is considered invalid if all zeroes are entered in this field.
    c. Input the comment "SD Unsigned Return" in the "History" screen within the Account Summary screen using the Accounts Management Services (AMS) system.

    Reminder:

    The History link is located within the Function area on the left side of the Account Summary screen display.
    You must create an issue in AMS for each taxpayer account. For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion to enter the History narrative listed in 8(c) above.

  10. The TC 930 "unsigned" document must be sent to Files.

    Note:

    If a TC 150 posts, a CP 98 will generate and the "unsigned" document will be sent to the ECU.
    If the TC 150 posts within 36 weeks after the Return Due Date (RDD), a CP 98 will generate in Files.
    Files will pull the "unsigned" document and return it and the CP 98 to the ECU.

  11. When the TC 930 "unsigned" document is received in the ECU, research is AGAIN required for a TC 150. If a TC 150 is pending/posted for the same taxpayer/period, forward to the 1040X Unit or follow local procedures and forward the case(s) to the appropriate area. Annotate "TC 150 Posted" in the left margin of the return.

  12. If there is not a TC 150 pending/posted or a more recent address is not located, use the following procedures:

    1. Input the comment "SD Unsigned Rtn, researched twice" in the "History" screen within the Account Summary screen using the AMS system.

      Reminder:

      The History link is located within the Function area on the left side of the Account Summary screen display.
      You must create an issue in AMS for each taxpayer account. For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion to enter the History narrative.

    2. DO NOT input a TC 930 in these situations.

    3. Forward the "unsigned" return and the CP98 to Files using a Form 3210. Include the names and TINs of two taxpayers and the remarks "File and maintain in the Alpha Files" .

  13. If there is no TC 150 pending/posted and a more recent address is located, use the following procedures:

    If... Then...
    More recent address is located a. Check the box beside paragraph 1 on the Form 3531, Request for Missing Information or Papers to Complete Return or Form 9143 Request for Missing Information or Papers to Complete Return (International Returns).
    b. Check the box beside paragraph 30 on the Form 3531 or Form 9143 Include the following comments: "Please correct the address portion on page 1 of your tax return so we may update our records."

    Exception:

    If corresponding for a Form 1040-SS , use a Form 13557 (EN/SP).
    Check the box beside paragraph 1 and check the box beside paragraph 13 on the Form 13557(EN/SP).
    Use the same narrative to the taxpayer.


    c. Line through the DLN.
    d. Staple the Form 3531 or Form 9143 underneath the Entity on the "unsigned" tax return together.
    e. Forward these items to the appropriate area within your campus to be mailed out. Include the "more current" address (located through IDRS research). Ensure the area designated to mail out the documentation in your campus includes a return envelope so the taxpayer can return the unsigned return, OR;
    the ECU will assume the mail out responsibility.
    Use the "more recent" address (located through IDRS research) when mailing out the information to the taxpayer.
    f. Enter comments "SD Unsigned Rtn/Different Address located/Second Attempt" in the "History" screen within the Account Summary screen using the AMS system.

    Reminder:

    The History link is located within the Function area on the left side of the Account Summary screen display.
    You must create an issue in AMS for each taxpayer account. For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion to enter the History narrative listed in 13(f) above.


    Caution:

    DO NOT change the taxpayer's Last Known Address (LKA) at this time.

3.13.5.62  (01-01-2014)
Undeliverable Mail Procedures

  1. Undeliverable mail is any letter, notice or other correspondence sent to an individual or business taxpayer and is returned to the IRS with an indication that the individual no longer resides or the business is no longer located at the address.

    Note:

    If there is no indication that the mail was sent out, return the "unmailed" . return to the originator.

  2. When a person completes a USPS "Change of Address Form, (PS Form 3575)" , the post office may display the USPS address with a "yellow address change sticker" .

    Note:

    The USPS typically forwards first class mail for 12 months.

  3. The Receipt and Control function will forward undeliverable Submission Processing mail to the ECU for address research, updates and/or corrections.

    Note:

    Any USPS yellow label sticker undeliverable mail received with handwritten address information or comments, MUST BE considered "THIRD PARTY" information and should be destroyed as classified waste.

    See paren (5) for exceptions.

  4. If unsigned and/or undeliverable returns are misrouted, they should be returned to Receipt and Control for proper disposition.

  5. If the following is written or stamped on the undeliverable mail envelope, research is mandatory for a more current address address. The following comments do not fall within the "THIRD PARTY" guidelines:

    • Forward Time Expired, Return to Sender

    • Undeliverable

    • Bad Address

    • No such street

    • No such number

  6. If the ECU receives "yellow address change sticker" mail for NON-Submission processing areas (for example, Examination, Collection, etc.), return the undeliverable mail to Receipt and Control and request they forward the mail to the correct area.

3.13.5.63  (01-01-2014)
United States Postal Service (USPS) Acceptable Address Abbreviations

  1. The following table contains the suggested and acceptable USPS address abbreviations:

    Words contained in the Address USPS Acceptable Abbreviations
    Air Force Base AFB
    and &
    Alley ALY
    Annex ANX
    Arcade ARC
    Apartment APT
    Avenue AVE
    Basement BSMT
    Bayoo BYU
    Beach BCH
    Bend BND
    Bluff, Bluffs BLF, BLFS
    Building BLDG
    Bottom BTM
    Boulevard BLVD
    Branch BR
    Bridge BRG
    Brook, Brooks BRK, BRKS
    Building BLDG
    Burg, Burgs BG, BGS
    Bypass BYP
    Camp CP
    Canyon CYN
    Cape CPE
    Care Of, or In Care Of %
    Causeway CSWY
    Center, Centers CTR, CTRS
    Circle, Circles CIR, CRS
    Cliff, Cliffs CLF, CLFS
    Club CLB
    Common CMN
    Corner, Corners COR, CORS
    Course CRSE
    Court, Courts CT, CTS
    Cove, Coves CV, CVS
    Creek CRK
    Crescent CRES
    Crest CRST
    Crossing XING
    Crossroad XRD
    Curve CURV
    Dale DL
    Dam DM
    Department DEPT
    Divide DV
    Drive, Drives DR, DRS
    East E
    Estate, Estates EST, ESTS
    Expressway EXPY
    Extension, Extensions EXT, EXTS
    Fall FALL
    Falls FLS
    Ferry FRY
    Field, Fields FLD, FLDS
    First 1ST
    Flat, Flats FLT, FLTS
    Floor FL
    Ford, Fords FRD, FRDS
    Forest FRST
    Forge, Forges FRG, FRGS
    Fork, Forks FRK, FRKS
    Fort FT
    Freeway FWY
    Front FRNT
    Garden, Gardens GDN, GDNS
    Gateway GTWY
    Glen, Glens GLN, GLNS
    Green, Greens GRN, GRNS
    Grove, Groves GRV, GRVS
    Hanger HNGR
    Harbor, Harbors HBR, HBRS
    Haven HVN
    Heights HTS
    Highway HWY
    Highway Contract HC
    Hill, Hills HL, HLS
    Hollow HOLW
    Inlet INLT
    Island, Islands IS, ISS
    Isle ISLE
    Junction, Junctions JCT, JCTS
    Key, Keys KY, KYS
    Knoll, Knolls KNL, KNLS
    Lake, Lakes LK, LKS
    Land LAND
    Landing LNDG
    Lane LN
    Light, Lights LGT, LGTS
    Loaf LF
    Lobby LBBY
    Lock, Locks LCK, LCKS
    Lodge LDG
    Loop LOOP
    Lot LOT
    Lower LOWR
    Mall MALL
    Manor, Manors MNR, MNRS
    Meadow, Meadows MDW, MDWS
    Mews MEWS
    Mill, Mills ML, MLS
    Mission MSN
    Motorway MTWY
    Mount MT
    Mountain, Mountains MTN, MTNS
    Neck NCK
    North N
    Northeast NE
    Northwest NW
    Office OFC
    One-fourth, One-quarter 1/4*
    One-half 1/2*
    Orchard ORCH
    Oval OVAL
    Overpass OPAS
    Park PARK
    Parkway PKWY
    Pass PASS
    Passage PSGE
    Path PATH
    Penthouse PH
    Pier PIER
    Pike PIKE
    Pine, Pines PNE, PNES
    Place PL
    Plain, Plains PLN, PLNS
    Plaza PLZ
    Point, Points PT, PTS
    Port, Ports PRT, PRTS
    Post Office Box
    P.O. Box
    PO Box
    Prairie PR
    Private Mailbox PMB
    Radial RADL
    Ramp RAMP
    Ranch RNCH
    Rapid, Rapids RPD, RPDS
    Rear REAR
    Rest RST
    R.D, RFD, R.F.D., RR
    Rural Delivery
    Rural Route
    RR
    Ridge, Ridges RDG, RDGS
    River RIV
    Road, Roads RD, RDS
    Room RM
    Route
    Rte.
    RTE
    Row ROW
    Rue RUE
    Run RUN
    Rural Route RR
    Second 2ND
    Shoal, Shoals SHL, SHLS
    Shore, Shores SHR, SHRS
    Side SIDE
    Skyway SKWY
    Slip SLIP
    South S
    Southeast SE
    Southwest SW
    Space SPC
    Spring, Springs SPG, SPGS
    Spur, Spurs SPUR, SPUR
    Stop STOP
    Square, Squares SQ, SQS
    Station STA
    Stravenue STRA
    Stream STRM
    Street, Streets ST, STS
    Suite STE
    Summit SMT
    Terrace TER
    Third 3RD
    Throughway TRWY
    Trace TRCE
    Track TRAK
    Trafficway TRFY
    Trail TRL
    Trailer TRLR
    Tunnel TUNL
    Turnpike TPKE
    Underpass UPAS
    Union, Unions UN, UNS
    Unit UNIT
    Upper UPPR
    Valley, Valleys VLY, VLYS
    Viaduct VIA
    View, Views VW, VWS
    Village, Villages VLG, VLGS
    Ville VL
    Vista VIS
    Walk, Walks WALK, WALK
    Wall WALL
    Way, Ways WAY, WAYS
    Well, Wells WL, WLS
    West W

    Note:

    *When entering a fraction in an address space after the prior number. For example: 1012 1/4 SQ, Anywhere, VA XXXXX.

  2. When entering a hyphen in an address, do not leave or add any additional space(s) within the number portion of the street address. Examples: 12-39 Main Street or 10-40 S Side Dr.

  3. If a number is shown as part of the city, it must be spelled. See the following table:

    Shown Enter As
    29 Palms TWENTYNINE PALMS
    1000 Oaks THOUSAND OAKS

    Examples 29 Palms, 1000 Oaks

3.13.5.64  (01-01-2014)
Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries

  1. Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries, is a guide that contains post office abbreviations, MCCs and acceptable ZIP Codes. Document 7475 is readily available in a PDF format from the Publishing Services web page at http://publish.no.irs.gov/catlg.html

  2. Major City Codes were developed to decrease keystrokes for highly populated cities and/or cities with lengthy names. See IRM 3.13.5.64.1 and IRM 3.13.5.64.2 for the specific cities included as MCCs.

3.13.5.64.1  (01-01-2014)
Major Cities beginning with the Letters A through L

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

    City & State Major City Codes ZIP Code
    Augusta ME AA 043
    Abilene TX AB 796
    Atlantic City NJ AC 084
    Aberdeen SD AD 574
    Athens GA AE 306
    Auburn AL AF 368
    Augusta GA AG 309
    Anaheim CA AH 928
    Anderson SC AJ 296
    Akron OH AK 443
    Albany NY AL 122
    Amarillo TX AM 791
    Anchorage AK AN 995, 996
    Aurora IL AO 605
    Ann Arbor MI AP 481
    Albuquerque NM AQ 871, 872
    Arlington VA AR 222
    Asheville NC AS 288
    Atlanta GA AT 303, 311, 399
    Austin TX AU 733, 787
    Arvada CO AV 800, 804
    Allentown PA AW 181
    Alexandria VA AX 223
    Albany GA AY 317
    Aurora CO AZ 800
    Arlington TX IA 760
    Alhambra CA YA 918

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

    City & State Major City Codes ZIP Code
    Baltimore MD BA 212
    Battle Creek MI QK 490
    Bismarck ND BB 585
    Binghamton NY BC 139
    Bakersfield CA BD 933
    Berkeley CA BE 947
    Buffalo NY BF 142
    Bradenton FL BG 342
    Bellingham WA BH 982
    Birmingham AL BI 352
    Brownsville TX BJ 785
    Brooklyn NY BK 112
    Biloxi MS BL 395
    Bethlehem PA BM 180
    Bloomington MN BN 554
    Boston MA BO 021, 022
    Bridgeport CT BP 066
    Bloomington IN BQ 474
    Baton Rouge LA BR 708
    Boise ID BS 837
    Beaumont TX BT 777
    Burlington VT BU 054
    Boulder CO BV 803
    Bossier City LA BW 711
    Bronx NY BX 104
    Bremerton WA BY 983
    Boca Raton FL BZ 334
    Billings MT IB 591

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

    City & State Major CityCodes ZIP Code
    Canton OH CA 447
    Cambridge MA CB 021, 022
    Corpus Christi TX CC 783, 784
    Camden NJ CD 081
    Charlotte NC CE 282
    Cape Coral FL CF 339
    Chattanooga TN CG 374
    Chicago IL CH 606-608
    Chapel Hill NC CJ 275
    Cumberland MD CK 215
    Cleveland OH CL 441
    Columbus GA CM 318, 319
    Cincinnati OH CN 452, 459
    Columbus OH CO 430, 432
    Chesapeake VA CP 223
    Clearwater FL CQ 337
    Cedar Rapids IA CR 524
    Colorado Springs CO CS 809
    Charleston SC CT 294
    Columbia SC CU 292
    Charlottesville VA CV 229
    Charleston WV CW 253
    Champaign IL CX 618
    Cheyenne WY CY 820
    Casper WY CZ 826
    Chula Vista CA DV 919
    Clarkesville TN YN 370
    Cranston RI RT 029
    Chandler AZ YZ 852

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

    City & State Major City Codes ZIP Code
    Dallas TX DA 752, 753
    Dearborn MI DB 481
    Dover NJ DD 078
    Detroit MI DE 482
    Daytona Beach FL DF 321
    Duluth MN DL 557, 558
    Des Moines IA DM 503, 509
    Denver CO DN 800–802
    Davenport IA DP 528
    Dubuque IA DQ 520
    Decatur IL DT 625
    Durham NC DU 277
    Dayton OH DY 453, 454

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

    City & State Major City Codes ZIP Code
    Easton PA EA 180
    Elizabeth NJ EL 072
    Evanston IL EN 602
    East Orange NJ EO 070
    El Paso TX EP 799, 885
    Erie PA ER 165
    East St Louis IL ES 622
    East Lansing MI ET 488
    Eugene OR EU 974
    Evansville IN EV 477

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

    City & State Major City Codes ZIP Code
    Fargo ND FA 581
    Fayetteville AR FB 727
    Far Rockaway NY RK 110, 116
    Florence AL FC 356
    Florence SC FE 295
    Flushing NY FG 113
    Fairbanks AK FK 997
    Fort Lauderdale FL FL 333
    Fayetteville NC FN 283
    Fresno CA FO 936-938
    Fort Pierce FL FP 349
    Fall River MA FR 027
    Fort Smith AR FS 729
    Flint MI FT 485
    Fort Worth TX FW 761
    Fort Wayne IN FY 468

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

    City & State Major City Codes ZIP Code
    Galveston TX GA 775
    Green Bay WI GB 543
    Greeley CO GC 806
    Garland TX GD 750
    Glendale AZ GE 853
    Gainesville FL GF 326
    Gaithersburg, MD GG 208
    Glendale CA GL 912
    Greensboro NC GO 247
    Gastonia NC GN 280
    Grand Rapids MI GR 495
    Great Falls MT GT 594
    Greenville SC GV 296
    Greenwood MS GW 389
    Gary IN GY 464

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

    City & State Major City Codes ZIP Code
    Hamilton OH HA 450
    Huntington Beach CA HB 926
    High Point NC HC 272
    Hartford CT HD 061
    Helena MT HE 596
    Henderson NV HF 890
    Harrisburg PA HG 171
    Hialeah FL HI 330
    Honolulu HI HL 968
    Hammond IN HM 463
    Huntington WV HN 257
    Houston TX HO 770, 772
    Hampton VA HP 236
    Harlingen TX HR 785
    Hackensack NJ HS 076
    Hattiesburg MS HT 394
    Huntsville AL HU 358
    Hollywood FL HW 330

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

    City & State Major City Codes ZIP Code
    Inglewood CA ID 903
    Independence MO IE 640
    Indianapolis IN IN 462
    Irving TX IR 750
    Irvine CA IV 926, 927

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

    City & State Major City Codes ZIP Code
    Jamaica NY JA 114
    Jonesboro AR JB 724
    Jersey City NJ JC 070, 073
    Janesville WI JE 535
    Johnson City TN JH 376
    Jamestown NY JM 147
    Jackson MS JN 392
    Johnstown PA JO 159
    Joliet IL JT 604
    Jacksonville FL JV 320, 322

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

    City & State Major City Codes ZIP Code
    Kansas City KS KA 661
    Kansas City MO KC 641, 649
    Kenosha WI KE 531
    Knoxville TN KN 379
    Kingsport TN KP 376
    Kennewick WA KW 993
    Kalamazoo MI KZ 490

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

    City & State Major City Codes ZIP Code
    Los Angeles CA LA 900, 901
    Long Beach CA LB 907, 908
    Lake Charles LA LC 706
    Laredo TX LD 780
    Louisville KY LE 402
    Lafayette IN LF 479
    Lansing MI LG 489
    Long Island City NY LI 111
    Lakeland FL LK 338
    Lafayette LA LL 705
    Lowell MA LM 018
    Lincoln NE LN 685
    Lorain OH LO 440
    Lancaster PA LP 176
    Lawrence MA LQ 018
    Little Rock AR LR 722
    Lewiston ME LT 042
    Lubbock TX LU 794
    Las Vegas NV LV 891
    Lakewood CO LW 801, 802, 804
    Lexington KY LX 405
    Lynn MA LY 019
    Las Cruces NM LZ 880

3.13.5.64.2  (01-01-2014)
Major Cities beginning with the Letters M through Y

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

    City & State Major City Codes ZIP Code
    Macon GA MA 312
    Monroe LA MB 712
    Modesto CA MC 953
    Meridian MS MD 393
    Memphis TN ME 375, 381
    Miami FL MF 331, 332
    Montgomery AL MG 361
    Metairie LA MI 700
    Muskegon MI MK 494
    Melbourne FL ML 329
    Missoula MT MM 598
    Madison WI MN 537
    Mobile AL MO 366
    Manchester NH MR 031
    Minneapolis MN MS 554
    Marietta GA MT 300
    Milwaukee WI MW 532
    Mesa AZ MZ 852

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

    City & State Major City Codes ZIP Code
    Nashville TN NA 372
    New Brunswick NJ NB 089
    North Charleston SC NC 294
    New Bedford MA ND 027
    Newton MA NE 024
    Niagara Falls NY NF 143
    New Haven CT NH 065
    Newark NJ NK 071
    North Little Rock AR NL 721
    Newport News VA NN 236
    New Orleans LA NO 701
    Naperville IL NP 605
    Norman OK NR 730
    Nashua NH NS 030
    North Las Vegas NV NT 890
    Norfolk VA NV 235
    North Hollywood CA NW 916
    New York NY NY 100–102

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

    City & State Major City Codes ZIP Code
    Oakland CA OA 946
    Oklahoma City OK OC 731
    Oceanside CA OE 920
    Ogden UT OG 842, 844
    Oshkosh WI OK 549
    Olympia WA OL 985
    Omaha NE OM 681
    Oak Park IL OP 603
    Orlando FL OR 328
    Overland Park KS OV 662
    Owensboro KY OW 423
    Oxnard CA OX 930

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

    City & State Major CityCodes ZIP Code
    Port Arthur TX PA 776
    Pine Bluff AZ PB 716
    Pocatello ID PC 832
    Pasadena CA PD 910, 911
    Pensacola FL PE 325
    Plano TX PF 750
    Petersburg VA PG 238
    Philadelphia PA PH 191, 192
    Pittsburg PA PI 151, 152
    Punta Gorda FL PJ 339
    Parkersburg WV PK 261
    Peoria IL PL 616
    Portsmouth VA PM 237
    Paterson NJ PN 075
    Portland OR PO 972
    Pembroke Pines FL PP 330
    Palo Alto CA PQ 943
    Providence RI PR 029
    Portsmouth NH PS 038
    Portland ME PT 041
    Pueblo CO PU 810
    Provo UT PV 846
    Phoenix AZ PX 850
    Peoria AZ PY 853
    Parma OH PZ 441

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

    City & State Major City Codes ZIP Code
    Quincy MA QU 021, 022
    Racine WI RA 534
    Rochester NY RC 146
    Reading PA RD 196
    Reno NV RE 895
    Rockford IL RF 611
    Rock Hill SC RH 297
    Richmond VA RI 231, 232
    Raleigh NC RL 276
    Roanoke VA RO 240
    Riverside CA RS 925

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

    City & State Major City Codes ZIP Code
    Sioux Falls SD IQ 571
    Santa Ana CA SA 927
    South Bend IN SB 466
    Sacramento CA SC 942, 958
    Savannah GA GS 314
    San Diego CA SD 921
    Seattle WA SE 981, 987
    San Francisco CA SF 941
    Saginaw MI SG 486
    Shreveport LA SH 711
    Staten Island NY SI 103
    San Jose CA SJ 951
    Schenectady NY SK 120, 123
    St Louis MO SL 631
    Shawnee Mission KS SM 662
    Stockton CA SN 952
    San Antonio TX SO 782
    St Petersburg FL SP 337
    Spartanburg SC SQ 293
    San Bernardino CA SR 924
    Silver Spring MD SS 209
    Stamford CT ST 069
    St Paul MN SU 551
    Spokane WA SW 992
    Sioux City IA SX 511
    Syracuse NY SY 132
    Santa Barbara CA SZ 931
    Springfield MA XA 011
    Sheboygan WI XB 530
    Scranton PA XC 185
    Springfield OH XH 455
    San Juan PR XJ 009
    Springfield IL XL 627
    St Joseph MO XM 645
    Springfield MO XO 657, 658
    Salem OR XR 973
    Sarasota FL XS 342
    Salt Lake City UT XU 841
    Sante Fe NM YF 875
    Sterling Heights MI YH 483
    Salinas CA YL 939
    Scottsdale AZ YS 852

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

    City & State Major City Codes ZIP Code
    Tampa FL TA 336
    Tuscaloosa AL TB 354
    Tacoma WA TC 984
    Tempe AZ TE 852
    Terra Haute IN TH 478
    Tallahassee FL TL 323
    Torrance CA TN 905
    Toledo OH TO 436
    Topeka KS TP 666
    Trenton NJ TR 086
    Tulsa OK TS 741
    Titusville FL TT 327
    Tucson AZ TU 857

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

    City & State Major City Codes ZIP Code
    Utica NY UT 135
    Vancouver WA VA 986
    Virginia Beach VA VB 234
    Van Nuys CA VN 913, 914

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

    City & State Major City Codes ZIP Code
    Washington DC DC 200, 202–205, 569
    West Allis WI WA 532
    Wilkes-Barre PA WB 187
    W Valley City UT WC 841
    Westminister CO WD 800, 802
    Worchester MA WE 016
    Wichita Falls TX WF 763
    Winter Haven FL WG 338
    Wheeling WV WH 260
    Wilmington DE WI 198
    White Plains NY WJ 106
    Wichita KS WK 672
    Waterloo IA WL 507
    Williamsport PA WM 177
    Wilmington NC WN 284
    Warren OH WO 444
    West Palm Beach FL WP 334
    Warren MI WR 480
    Winston-Salem NC WS 271
    Waterbury CT WT 067
    Warwick RI WW 028
    Waco TX WX 767

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

    City & State Major City Codes ZIP Code
    Yonkers NY YK 107
    Youngstown OH YO 445
    York PA YR 173, 174

3.13.5.65  (01-01-2014)
Unpostable Code (UPC) 147 Reason Codes (RCs) 0 and 1 "Possible ID Theft"

  1. Use the following procedures for assigning IRSNs and correcting "Possible ID Theft" corrections. Thoroughly research IDRS and the ITIN Real Time System (RTS) for an existing IRSN. If an existing IRSN is located, use the instructions in following table:

    If an existing IRSN IS located and the taxpayer filed... And... Then...
    a paper return or an electronic return an IRSN was already assigned for this taxpayer 1. ADD "Possible ID Theft" .
    2. Circle the SSN on the Form(s) 1040 and write the IRSN.

    Reminder:

    If the taxpayer filed electronically, use CCs TRDBV and/or RTVUE to generate a transcript or graphic print of the taxpayers return and use the information to generate the Letter 4456C.

    Note:

    If the Form(s) 1040 is not physically included with this Unpostable condition, use the appropriate method to include and communicate the IRSN located for this taxpayer.


    4. Continue to the instructions in paren (4) for completion of the case.

  2. If an existing IRSN is NOT located, use the instructions located in the following table:

    If an IRSN IS NOT located and/or established for the taxpayer... Then...
    a paper return or an electronic return 1. ADD "Possible ID Theft"
    2. Circle the SSN on the Form(s) 1040 and write the IRSN.

    Reminder:

    If the taxpayer filed electronically, use CCs TRDBV and/or RTVUE to research and/or generate a transcript or graphic print of the taxpayers return. Use the information to generate the Letter 4456C.

    Note:

    If the Form(s) 1040 is not physically included with this Unpostable condition, use the appropriate method to include and communicate the IRSN located for this taxpayer.


    4. Continue to the instructions in paren (3) for completion of the case.

  3. Once the required IRSN information is established on CC TMSSN, (include the taxpayers DOB if available), see IRM 3.13.5.115 for guidelines to establish the taxpayers account.

    Reminder:

    If the taxpayers account is being ESTABLISHED on IMF, you must monitor the case for (approximately two to three cycles) to ensure the account is established on IMF, before completing the additional Possible ID Theft procedures listed in paren (4).

  4. Complete the procedures for BOTH the TIN and the connected IRSN using the following table:

    Caution:

    The IRSN taxpayer account MUST be established prior to completing the these procedures.

    From CC ENMOD input the SSN or IRSN. The CC ENMOD account will display.
    Overlay the CC ENMOD with CC REQ77.
    The CC FRM77 screen will display and contain the partial information needed for the taxpayers account.
    Complete the following steps on both the TIN and the IRSN.
    TIN case IRSN case
    1. Input 971 in the TC field
    2. Input 1231YYYY for the SECONDARY-DT (YYYY is the tax year of the non-legitimate return).
    3. Input 506 beside the TC 971/151-CD.
    4. Input "WI SP UPCMUL" in the MISC field.
    5. Input the connected IRSN in the REMARKS field.
    1. Input 971 in the TC field
    2. Input 1231YYYY for the SECONDARY-DT (YYYY is the tax year of the non-legitimate return).
    3. Input 506 in beside the TC 971/151-CD.
    4. Input "WI SP UPCMUL" in the MISC field.
    5. Input the connected TIN in the REMARKS field.
    Navigate to CC TXMOD
    1. Enter CC TXMODA and use the taxpayers IRSN and TIN.
    2. Input the MFT and Tax Period.
    3. Once CC TXMOD displays, overlay with CC REQ77.
    CC FRM77 will display with the partial account data information.
    4. Complete the following steps on both the TIN and the IRSN cases.
    TIN case IRSN case
    1. Input TC 971 for the TC
    2. Input current data (DDMMYYYY) for the TRANS-DT.
    3. Input TC017 for TC971/151-CD.
    4. Input the Cross Reference IRSN in the XREF-TIN field.
    5. Input Cross Reference MFT for XREF-MFT.
    6. Input Cross Reference Tax Period for XREF-TX-PRD.
    7. Input "Possible ID Theft" in the REMARKS Field.
    1. Input TC 971 for the TC
    2. Input current data (DDMMYYYY) for the TRANS-DT.
    3. Input TC017 for TC971/151-CD.
    4. Input the Cross Reference "Possible ID Theft " TIN in the XREF-TIN field.
    5. Input Cross Reference MFT for XREF-MFT.
    6. Input Cross Reference Tax Period for XREF-TX-PRD.
    7. Input "Possible ID Theft" in the REMARKS Field.

3.13.5.65.1  (01-01-2014)
UPC 147 RCs 0 and 1 Correspondence/Corrections

  1. For the IRSN taxpayer, issue the Letter 4456C using taxpayer address that is on the Form 1040, 1040A or 1040EZ. If the IRSN taxpayer filed electronically, use the taxpayer address on the eFile screen or graphic print.

  2. For the cross-referenced taxpayer (taxpayer who originally filed with the SSN), issue a Letter 4457C using the taxpayers LKA .

  3. If you determine the IRSN taxpayer and the cross-reference taxpayer have the same address, issue a Letter 4456C to ONLY the "Possible ID theft taxpayer" (the taxpayer that was assigned an IRSN). Use the taxpayers address (determined from their return).

    Reminder:

    Do not issue a Letter 685C or Letter 685SP in any of these "Possible ID Theft" cases.

  4. Forward the Unpostable Code (UPC) cases back to the Unpostable unit for further processing using your locally developed procedures.

3.13.5.66  (01-01-2014)
UPC 147 RC 4--No Filing Requirement

  1. Theft of deceased individuals’ personal information for the purposes of filing a fraudulent tax return results in a significant amount of lost tax revenue each year. Beginning in 2011, Privacy, Information Protection, and Data Security (PIPDS) began locking deceased taxpayer accounts to protect this revenue. PIPDS has since been renamed to Privacy, Governmental Liaison and Disclosure (PGLD). When a TC 971 AC 524 displays on a taxpayer account, any paper filing on the account will unpost and automatically generate a CP 01H.

    Note:

    If the taxpayer files electronically, they will receive a reject code 0603/0604.

  2. Any taxpayer written responses received in the campus due to the CP 01H are routed to the ECU for research and/or corrections.

  3. The CP 01H instructs the taxpayers to provide the following items in order to correct their account:

    1. Complete tax return with an ORIGINAL SIGNATURE(S) and all accompanying forms and schedules
    2. Written request that their account be unlocked*
    3. Original/Copy of Form SSA-2458, Report of Confidential Social Security Benefit Information**
    4. A photocopy of at least one of the following:***
    Passport
    Driver’s License
    Social Security Card
    Other valid US Federal or State Government issued identification
    5. Copy/original of the CP 01H.*
    *Items 2 and 5 are not necessary to complete these cases if the taxpayer's account shows no DOD or the taxpayer provides a SSA-2458 that clearly shows that the taxpayer is not deceased.
    **Form SSA-2458 is necessary to remove an erroneous DOD unless research shows the taxpayer's account does not have a DOD listed on CC INOLE.
    ***Items listed in 4 are used to document the taxpayers identity.

    Reminder:

    if taxpayer account does not display with a DOD present and a TC 971 AC 524 is on the account, the TC 971 AC 524 must be reversed whether taxpayer-supplied documentation is attached to the CP 01H or they provide a Form SSA-2458.

  4. Research the account using CCs ENMOD and IMFOLE to determine if a TC 971 AC 524 and a Date of Death (DOD) is displayed on the account.

    Reminder:

    Ensure the information on the return and any documentation matches.

  5. Use the following instructions to resolve the account.

    If... And... Then...
    1. DOD isnot present and TC 971 AC 524 is on the account taxpayer corresponds but no documentation/incomplete documentation is attached. Reverse the TC 971 AC 524
    See IRM 10.5.3 Exhibit 17 for reversal procedures.
    2. DOD is present and TC 971 AC 524 is on the account No further action is needed.

    Note:

    UPC condition is auto closed, UPC will remain as history on the account.

    If... And correct and complete documentation is attached... Then...
    1. DOD isnot present and TC 971 AC 524 is present Reverse the TC 971 AC 524
    See IRM 10.5.3 Exhibit 17 for reversal procedures.

    and TC 971 AC 524 is not present
    AND the return is received prior to April 15
    Circle out the received date of the return and edit 041520XX,

    and TC 971 AC 524 is not present
    AND the return is received after April 15
    No correction to the received date is necessary.
    2. DOD is present TC 971 AC 524 is present
    AND the return is received prior to April 15
    1. Remove the taxpayer's DOD.
    See IRM 3.13.5.95 for information on reversing the taxpayer's DOD.
    2. Reverse the TC 971 AC 524.
    See IRM 10.5.3 Exhibit 17 for reversal procedures.
    3. Circle out the received date of the return and edit 041520XX,
    TC 971 AC 524 is present
    AND the return is received after April 15
    1. Remove the taxpayer's DOD.
    See IRM 3.13.5.95 for information on reversing the taxpayers DOD.
    2. Reverse the TC 971 AC 524.
    See IRM 10.5.3 Exhibit 17 for reversal procedures.
    3. No correction to the received date is necessary.

  6. Route the return and all document(s) for further processing to Extraction.

    Note:

    If there are any original documents attached, notate this so they will be returned to the taxpayer.

3.13.5.67  (01-01-2014)
Transcripts Received in Entity

  1. Miscellaneous transcripts are received in Entity. The following explains in further detail.

3.13.5.67.1  (01-01-2014)
Insolvency Cases

  1. 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.

    Note:

    IMF will not allow MFT 31 accounts to post if one or both of the taxpayers has an IRS-invalid SSN (taxpayers account displays with an asterisk).

  2. 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).

  3. 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.

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

  5. 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 3.13.5.17

    1. Typically a taxpayers account is corrected and made IRS-valid ONLY with supporting documentation or adequate explanation to prove/document their name change. However, since IMF will not allow MFT 31 IRS-invalid accounts to post to master file, these cases require CC IRCHG corrections.

    2. ONLY complete CC IRCHG corrections when you can determine the correct identity of the taxpayer through complete research.

    Note:

    Taxpayer name corrections must only be made to the taxpayer names for the specific tax periods in error.

  6. Use CC IRCHG to make the account IRS Valid when:

    1. The taxpayer history clearly shows married filing joint returns for multiple years.

      Note:

      If the taxpayer cannot/should not be corrected (determined by Entity research), the Insolvency unit will process in accordance with established procedures.

    2. See IRM 3.13.5.110 and IRM 3.13.5.111 for additional information on making the taxpayers account IRS Valid.

    3. See IRM 3.13.5.130 if the primary taxpayer is filing with a different spouse. These accounts require the two-step correction process.
      Complete the TIN correction under the primary taxpayer's account (generates a TC 017).
      Then complete the TIN correction under the secondary taxpayer's account (generates a TC 011).

  7. 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.

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

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

    1. When an SSN is corrected, indicate on the Form 3210 the correction procedure(s) made using the narrative "SSN Corrected" .

    2. If the SSN is already valid (due to taxpayer SSA name updates or due to the posting of Entity transactions), notate this on the Form 3210 using the narrative "SSN is already VALID" . If needed, ensure the Entity correction is completed under the primary taxpayers account also.

    3. If the SSN will become valid after the DM-1 quarterly merge, notate this on the Form 3210 using the narrative "SSN will validate after next DM-1 Qtrly Merge (Write-in the date of the next scheduled DM-1 quarterly merge directly beside the cycle)."

      Example:

      If processing a case in March, include cycle 16 in the narrative since the DM-1 file was already updated in cycle 5.
      The DM-1 File quarterly updates are completed in January, April, July, and November (cycles 5, 15, 31, and 44 respectively).

    4. If the SSN CANNOT be made IRS valid, notate this on the Form 3210 using the narrative "SSN cannot be corrected due to insufficient documentation."

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

3.13.5.67.2  (01-01-2014)
No-Merge Centralized Authorization File (CAF) Transcripts

  1. 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.

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

  3. 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.

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

3.13.5.67.3  (01-01-2014)
No-Merge Name Control (N/C) Transcripts

  1. When No merge N/C transcripts are received:

    1. Research CCs INOLET, INOLES to determine the proper name control and ensure the merge was intended for the same taxpayer.

    2. Correct the name control if it is determined that the merge was for the same taxpayer and re-initiate the merge.

3.13.5.68  (01-01-2014)
Guidelines to Completing IMF Merges

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

  2. The following table offers assistance in determining whether the merging of IMF taxpayers account(s) will be successful:

    Do not merge if...
    a. Either account contains a module with a TC 400 Freeze (Account Transfer Out) and there is a module with an equal tax period in the other account.
    b. Either account contains a vestigial record and there is a tax module or vestigial record with an equal tax period in the other account.

    Note:

    The tax module is on retention and this is determined by viewing the account on CC IMFOL.

    c. Account contains an unreversed TC 914, 916, or 918.

    Exception:

    If both accounts contain a TC 914, 916 or TC 918 for the same tax period, the merge will be successful if the FLC Code in both DLN's match.

    Note:

    The transactions must be exactly alike in these cases. Remember: The accounts will not merge if one contains a TC 914 and the other account contains a TC 916 (even if the tax periods are the same).

    d. Both accounts contain a module in Taxpayer Delinquency Investigation (TDI) (03 status indicator other than 8) or Taxpayer Delinquent Account (TDA) (22, 26, or 60) status and the Primary Location Code or Collection Location Code (CLC) are not in agreement.
    e. Both accounts contain a TC 150 for the same tax period.

    Reminder:

    An amended return is not considered a TC 150 for this analysis.


    Either the gaining or losing account has more than 25 open modules.
    Accounts containing more than one pair of duplicate year modules containing TC 150's,
    Accounts containing only one pair of duplicate year modules and each contains a TC 150 and the Fiscal Year Month of the two modules are equal.
    f. One account has a debit balance that attempts to merge with a module for the same period with an unreversed TC 576, or;
    One module contains an unreversed TC 570 freeze and the other module contains an unreversed TC 576.
    g. Both modules have the same tax period and both contain unreversed TC 930's without a Form 3520 Indicator, or;
    Both modules contain unreversed TC 424's (Audit Information Management System (AIMS)).
    Modules for the same tax period that contain a combination of an unreversed TC 930 without a Form 3520 Indicator and TC 424.

    Exception:

    The merge will occur if the TC 930 module contains a TC 150.

    h. One account contains a tax module with an unreversed TC 520 if the other account contains a tax module for the same tax period with an unreversed TC 520.

    Exception:

    If the module indicator values are identical, the merge will be successful.

    Exception:

    Bypass for TC 520 CC 81 (a mixture of CC 81 and another closing code is allowed). or both entities contain a TC 520 CC 6X date unless the date is identical.

    i. Both have a module for the same tax period containing either a TC 150 combination and multiple TC 610s (one of which is RPS).

    Exception:

    If the two modules are for the same tax period and one has the RPS Freeze and the other module does not contain a TC 610, the merging of the accounts will be successful. or;

    A TC 150 is "S" coded in one module and the other module contains an RPS TC 610 that does not match the DLN of the TC 150.
    j. Both accounts contain a module for the same tax period and the resulting merge would cause more than 52 TC 766's, Doc. Code 54, blocking series 490-499 to be posted in the module.
    k. Both the "From" and "To" accounts have a merge in progress that is "losing" or "gaining" an account or resequencing, take no action.
    Leave an action trail with comments such as Merge in Progress, Account Resequencing (RS TC 011), etc.
    l. Both the "From" and "To" accounts contain an unreversed TC 810 for the same tax period.
    m. The "To" account contains a condition that will cause the "From" account to resequence four or more cycles before the merge can be initialized.
    The accounts will not merge if a merge-fail condition (as defined in the end-of-year IRM) is met.

    Exception:

    (merge attempted after cycle XX48).
    The no-merge transcript will not generate for either condition but will retain the No-Merge Reason Code 91 in the posted TC 006.

    n. The resulting merged tax module would exceed the maximum size allowable for a tax module.
    The resulting module balance exceeds the maximum size.

    Note:

    A No-Merge transcript will be generated and placed on the error file for manual consolidation.

    o. For MFT 55, if both modules contain an unreversed TC 608.
    p. Either the "To" or "From" accounts contain a MFR 08 and the Scrambled SSN is set to any of the following: 00, 01, 04, 05, 08, 10, 12, 13, 20, 21, 22, 23, or 24.
    q. Name control of the "invalid" account does not match the name control of the "valid" account and the SSA name control (per Command Code INOLE)
    r. For any case with TOP Offset Indicators TC 896 (with an Agency/Sub-Agency Code (AG/SA)) or TC 898, do not complete any merges.
    These must be forwarded to AM for TOP Offset reversals.

    Exception:

    IMF will delay any merge initiating transactions attempting to post in cycle 24 until cycle 25. It is important to note that merge requests input during these cycles will require one additional cycle to post.

  3. 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.

3.13.5.69  (01-01-2014)
Internal CP Processing Transcript (TRNS) 37, Resequence Account-Duplicate SSN

  1. The information contained in the following sections are used for resolving TRNS 37 which are received through the AMS.

  2. All internal CP's generated must be worked and resolved within your site.

    Reminder:

    It is not necessary to ship TRNS 37s to the Austin Submission Processing Campus (AUSPC) simply due to the taxpayer having an ITIN assigned.
    Therefore, do not transship TRNS 37 to AUSPC solely because they reference an ITIN.

  3. When researching TRNS 37 cases and you locate duplicate tax periods under both the VALID and INVALID accounts (CC IMFOLE/IMFOLI), forward the case to Adjustments using a Form 3465, Adjustment Request, for correction.

  4. If research through CC ENMOD or CC IMFOLI displays a DLN of 00200-000-000000-0, do not attempt to merge the case without securing an IRSN for the invalid number.

  5. If two different taxpayers are valid with the same SSN, route the TRNS 37 to Accounts Management as a "possible scrambled SSN" case. Use your locally developed routing procedures. You can see scrambled SSN indicators when you research using CCs IMFOLE, INOLES, or ENMOD:

    Scrambled SSN Indicators
    00 = No Scrambled SSN
    01 = Scrambled SSN
    04 = Mixed Entity
    05 = Indicators 01 and 04 on at same time
    08 = New Scrambled SSN value is posted
    10 = No 239C Questionnaire
    12 = True Scrambled SSN
    13 = SSN Not Valid for Federal Tax Purposes
    20 = Closed No 239C Questionnaire
    21 = Closed Scrambled SSN Indicator
    22 = Closed True Scrambled SSN Indicator
    23 = Closed SSN Not Valid for Federal Tax Purposes
    24 = Fraud Detection Center (FDC) Identified SSN Owner

3.13.5.69.1  (01-01-2014)
TRNS 37, Resequence Account-Duplicate SSN, General Information

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

  2. 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 re-validation 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:

    1. Social Security Number,

    2. Name Control,

    3. An IMF-generated resequencing that is due to an SSN re-validation attempt; or;

    4. An account failed to properly resequence because the resequence transaction matches another account on the SSN but fails to match on any name control(s)

    Note:

    The account attempting to resequence is restored back to its original location on IMF.


    The following TCs could cause the generation of a TRANS 37 case:

    1. 000

    2. 013

    3. 140

    4. 15X, or

    5. 43X

3.13.5.69.2  (01-01-2014)
Screen Display for TRNS 37

  1. 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

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

    1. Taxpayer Identification Number

    2. Primary taxpayers Name Control

    3. Full name of the taxpayer and the full name of the secondary taxpayer (if applicable)

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

  3. 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:

    Case Info

    TIN: TP Name:
    MFT: Tax Period:
    ASED DLN:
    RSED Transcript Type: TRNS 37
    IRS Recd Date: Freeze Code:
    Dollar Amount: Master File Status:
    Current Owner: Manager:
    OFP: Case ID:
    Paper Attachment: Taxpayer Advocate
    Service Case:

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

    1. Date

    2. Owner

    3. Status

    4. Last Action (notes on the case)

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

3.13.5.69.3  (01-01-2014)
Resolution of TRNS 37

  1. 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).

  2. 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

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

    1. Examine the appropriate information on TRNS 37.

    2. Compare first names and initials of taxpayers.

    3. Check addresses.

    4. Check the taxpayers DOB if taxpayers names, initials are similar.

    5. Compare tax period ending(s) to determine which is most current.

    Example:

    IRS taxpayers NC entered MSTI but taxpayer indicates their last name is SMITHSON. Complete a name change and change the taxpayers NC to SMIT and use the appropriate tax year.

  4. 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 name the taxpayer used. Complete using the following table:

    If... Then...
    1. INVALID Account is the latest period ending (controlling name line),
    a. Update the INVALID account using the NC shown on the VALID account
    b. Use the tax period for INVALID account when completing the name change.
    2. VALID Account has the latest period ending (controlling name line), a. Update the INVALID account to reflect the name and NC (TC 013) shown on the VALID account.
    b. Use this tax period for the VALID account when completing the name change.
    3. Taxpayers account is already residing on the VALID side a. No further action is required.
    b. Input appropriate comments in the closing section.

  5. Use the following when the case involves two different taxpayers:

    If... Then...
    1. You locate the correct TIN for the INVALID account,

    Note:

    If the account contains an IRSN, take no action.

    a. Input a TC 011 to change the INVALID account to the correct TIN.

    Note:

    Use a TC 040 or TC 041 when a name change OR TIN correction are needed.
    b. Use TC 040 on the taxpayers account on the VALID side.
    c. Use TC 041 on the taxpayers account on the INVALID side.

    2. You cannot locate the VALID TIN for the INVALID account, a. Assign an IRSN to the INVALID account.
    Establish the IRSN account on the IMF with a TC 000.
    b. Resequence the IRSN with a TC 011 with a two week PDC.
    c. Send a Letter 685C to the taxpayer.

  6. After the case has been resolved, close the case with comments in Accounts Managements Services (AMS). See Figure 3.13.5-4.

    Figure 3.13.5-4

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

3.13.5.70  (01-01-2014)
Internal Processing Transcript (TRNS) 43, Notice of Controlling Name Line

  1. All CP 43's generated must be worked and resolved within your site. TRNS 43 are received through AMS.

    Reminder:

    It is not necessary to ship TRNS 43s to the Austin Submission Processing Campus (AUSPC) simply due to the taxpayer having an ITIN assigned.
    Therefore, do not transship TRNS 43 to AUSPC solely because they reference an ITIN.

  2. When researching TRNS 43 cases and you locate duplicate tax periods under both the VALID and INVALID accounts (CC IMFOLE/IMFOLI), forward the case to Adjustments using a Form 3465 for correction.

  3. See IRM 3.13.5.68, for additional information on scrambled SSN indicators and no merge procedures.

3.13.5.70.1  (01-01-2014)
TRNS 43 Causes

  1. The information contained explains what is the cause of TRNS 43 cases:

    If... And... Then...
    a transaction did not match the primary taxpayers most recent name line (their controlling name line)
    Example: Controlling name line for tax period 2011 WREN and name change entered was for tax period 2012 SMITH
    a comparison of input name control and primary name control are different and one is valid and one invalid and
    the name controls are different
    a CP43 will generate.

    It is helpful to note:

    • The name change failed and was not completed.

    • The account was forced back to its original position on Master File and a TRANS 43 generated and was received in the ECU through AMS.

3.13.5.70.2  (01-01-2014)
Screen Display for TRNS 43

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

    1. Taxpayer Identification Number

    2. Primary taxpayers Name Control

    3. Full name of the taxpayer and the full name of the secondary taxpayer (if applicable).

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

  3. 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:

    Case Info

    TIN: TP Name:
    MFT: Tax Period:
    Assessment Statute Expiration Date (ASED) DLN:
    Refund Statute Expiration Date (RSED) Transcript Type: TRNS 43
    IRS Recd Date: Freeze Code:
    Dollar Amount: Master File Status:
    Current Owner: Manager:
    Organization Function Program (OFP): Case ID:
    Paper Attachment: Taxpayer Advocate
    Service Case:

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

    1. Date

    2. Owner

    3. Status

    4. Last Action (notes on the case)

3.13.5.70.3  (01-01-2014)
Resolution of TRNS 43

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

    1. When using CC INOLET when researching the taxpayers account and the CC INOLES displays for the same taxpayer account, the CP43 condition has already been corrected. Chose the "Close Case" Button the Transcript Case screen, select "Misc" button and type in comments.

    2. If the taxpayers account is only posted to the invalid side of master file, CC INOLET will display the taxpayers information under their TIN with asterisk. EXAMPLE 000-00-1234*.

      Note:

      Pay attention to the IMF N/Cs listed for the taxpayer under the INVALID TIN.

    3. Next, use CC INOLES under the VALID segment of the taxpayers account (no asterisk) to determine if this is the same or a different taxpayer.

    4. If CC INOLES defaults to CC INOLEX and displays "NO ACCOUNT ON MASTER FILE" , pay attention to the name control beside the "DM1 N/C" field.

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

    1. Compare first names and initials of taxpayers.

    2. Check addresses.

    3. Check the taxpayers DOB if taxpayers names, initials are similar.

    4. Compare tax period ending(s) to determine which is most current.

  3. 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:

    • Name

    • TIN

    • MFT Code

    • Period Ending

    • Form Number

    • Remarks

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

  5. 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.

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

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

    If... Then...
    1. taxpayer used an incompatible Name Control, for example "Wren-Swan" and the VALID Name Control shows "Swan" , Enter TC 013 and correct the Name Control as shown in IDRS.
    Use the year digit in the tax period field on the TRNS 43.
    2. taxpayer used a different name, for example, maiden name instead of married name (the name control on IDRS) Notate N/A
    3. an obvious misspelling error is in the current controlling name line, Enter TC 013 and correct the error.
    Use the year digit in the tax period field on the TRNS 43.

  8. 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... Then...
    TRNS 43 is due to changing the correct name to an invalid name line on a future tax period,
    Example:
    tax period 2008 SMIT
    incorrectly used tax period 2009
    Correct the taxpayers name using the correct tax period,

    Example:

    Use tax period 2008, when following the information used in this specific example.

  9. 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.

3.13.5.71  (01-01-2014)
Research Tools for ITIN Taxpayers for TRNS 37 and TRNS 43

  1. To complete research, use the ITIN RTS link on the AMS home page under the Knowledge Center and systems portion of the AMS.

    1. Complete the sign-in process and "click" on the ITIN Real Time System (RTS) line under the applications.

    2. "Click" on the Search W-7 Link at the top of the page.

  2. The W-7 Search screen contains the following fillable fields:

    Please enter one or more of the following fields when researching for an ITIN taxpayer:
    DLN ITIN
    Applicant Last Name Date of Birth (DOB)
    Applicant First Name Country of Citizenship (COC)
    Applicant Middle Name Country of Birth (COB)
    Earliest IRS Received Date Status
    Start Earliest IRS Received Date
    End

    Type in all the available information when researching for the ITIN taxpayer for the best searching capabilities.

    Reminder:

    If the taxpayer has multiple names, you may have to search using variations of the taxpayers first, middle and last names (if applicable) in order to locate the taxpayer.
    Also, if the taxpayer has an ITIN, enter this in the ITIN field.

    "Click" on Search key.

  3. 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... Then...
    TRNS 43 is to due to changing the correct name to an invalid name line on a future tax period,

    Example:


    tax period 2009 SMIT
    incorrectly used tax period 2010

    Correct the taxpayers name using the correct tax period.

    Example:

    Use tax period 2009, when following the information used in this specific example.

3.13.5.72  (01-01-2014)
Assignment of Internal Revenue Service Numbers (IRSNs)

  1. This section provides information regarding the Internal Revenue Service Numbers (IRSN) assignments.

    1. The Entity Control Unit (ECU) normally receives and processes requests for IRSNs within most campuses. However, this duty may be completed in other functional areas.

    2. The IRS processes data using an Automated Data Processing (ADP) System that requires the use of numeric identifiers (i.e., SSN, ITIN). An IRSN is required to process the form, document, payment, etc. if no other identifying number can be found.

    3. An IRSN is assigned after "complete research" is conducted on the IDRS, ITIN Real Time System (RTS). Ensure no other number (i.e., ITIN, ATIN or IRSN) has already been assigned to the taxpayer(s) in question.

    4. The individual (TE, Manager, etc.) assigning the IRSNs is responsible for complete research.

    5. The taxpayer or the fiduciary must be notified when the IRSN is established by sending a (Correspondex letter)/685C/685SP or the appropriate "C" Letter.

      Reminder:

      The fiduciary acts on behalf of the taxpayer. Therefore the term fiduciary and taxpayer are interchangeable throughout the IRM when the taxpayer's account displays a fiduciary, guardian, etc.

      Exception:

      The sending of the (Correspondex letter) Letter 685C/685SP letter is mandatory except for "Trust Fund Recovery Penalty" , "Possible Identity Theft" , "Economic Stimulus Payments/Recovery Rebate Act (RRA)" and certain Examination issues when Exam specifically requests that no taxpayer letters should be sent in the ECU.

    6. The 685C/685SP informs the taxpayer of the temporary IRSN issued during the processing of their return or payment. It also instructs the taxpayer to use the number ONLY on IRS tax-related correspondence or during IRS telephone contact. It also instructs the taxpayer to not use this number for any other purposes (e.g., drivers licenses, banking identification, etc.).

    7. An IRSN is also assigned to avoid further delays in the internal processing of a tax return or payment.

      Note:

      Remember, an IRSN is used only as a internal identifying number or until the taxpayer is assigned an SSN or ITIN or their SSN/ITIN is located.

    8. The taxpayer must be advised to obtain an SSN from SSA (if necessary), and notify the IRS after receipt of their SSN. If the taxpayer is not eligible for an SSN, SSA will advise the taxpayer to file Form W-7/W-7SP to obtain an ITIN.

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

    • IRSNs begin with 9XX-XX-XXXX*

    • There is an asterisk "*" at the end since the IRSN is invalid

    • The fourth and fifth digits relate to the campus that assigned the IRSN (Example: 9XX-18-XXXX* or 9XX-66-XXXX* for an IRSN number assigned by AUSPC).


    See IRM 3.13.5.22 for the IRSN ranges.

  3. Historically the Temporary/Scrambled SSN (TMPSSN) was a system designed to research for existing IRSNs and assign an IRSN if needed. This system was replaced by the IDRS CC TMSSN. Complete research on IDRS and the ITIN Real Time System (RTS) must be completed prior to assigning an IRSN.

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

  5. The Form 9956 was revised and is available on the Publishing Service Web page as a "fillable" form. The Form 9956 (when completed correctly by requestor) provides all the information needed to assign an IRSN.

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

    Note:

    Since the assigning of IRSNs for payment processing must be expedited, the requirement to complete a Form 9956 for each individual payment will be determined at the local level. However, all the necessary taxpayer information must be available or provided for assigning the IRSN.

    See Figure 3.13.5-5.

    Figure 3.13.5-5

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

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

    • Primary taxpayers current name

    • Taxpayers present home address

    • Secondary taxpayers current name (if applicable)

    • Name and address of taxpayers third party representative if a POA is given

    • Any TINs/number(s) previously used by the taxpayer

      Note:

      If the taxpayer's Date of Birth (DOB) is available, this information must be entered if it is available.

    • The above-referenced information should be cross-referenced in alpha order/TIN order in the file.

  8. If a taxpayer only provides one name when filing and CC TMSSN is used, enter the one name provided in both the first and last name fields. Once the IRSN is assigned, remove the taxpayer's erroneous first name by entering an hyphen in the first name field on CC INCHG.

  9. 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.

  10. When researching for an IRSN and the taxpayer was already assigned an IRSN or duplicate IRSN(s) are found, complete the following steps:

    • Initiate necessary merge (TC 011) to one number on the IMF.

  11. The IMF Entity unit will also receive documents/returns/payments without a TIN. See IRM 3.13.5.116 for additional information.

  12. 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 "TC 150" in the upper left corner of the return, edit the TIN found and refer the return to the "1040X unit" .

    Exception:

    Do not route a numbered return to the 1040X unit. Route the return to the originator.

    Note:

    If the taxpayer indicates they have applied for an ITIN, research ITIN RTS to determine if the application is being processed.

    If... Then...
    A TIN is found, 1. Direct the Reject Unit to post the document to the IMF with the number found.
    2. Edit the TIN found on the document.
    No TIN is found after completing your research, Assign an IRSN.

3.13.5.73  (01-01-2014)
When IRSNs are Needed

  1. When a TIN cannot be located for the taxpayer, assign an Internal Revenue Service Number (IRSN) for the following conditions:

    • Taxpayer payment

    • Balance due document

    • Scrambled SSN cases

    • Taxpayer Refund

    • Rejected ITINs

    • Possible Identity (ID) Theft

    • Receipt of late filed or amended 2006 Form 1040 with Form 8913 attached.

    • If the TIN has been used more than once (i.e., same TIN posted to both segments of IMF) and the individual in question is not the taxpayer posted.

    • Miscellaneous situations when an IRSN is needed for the taxpayers filing requirements (example; an Application for the Trust Fund Recovery (ATFR)).

    • If it is determined that an IRSN is needed to assist taxpayers in completing their filing requirements.

    • When the filer/taxpayer failed to put a TIN on a check, payment or balance due return and we are unable to locate a valid TIN, the issuance of an IRSN is necessary to continue processing.

  2. Never assign an IRSN due to taxpayer correspondence only.

  3. The assignment of the IRSN is used for internal processing problems only and is not a substitute to an SSN/ITIN.

  4. If the document has not posted to IMF, initiate complete research to determine if an IRSN, TIN or ITIN was previously issued.

    If... Then...
    1. TIN, previously assigned IRSN, or ITIN, is found for the taxpayer, a. Ensure the name control is correct.
    b. Enter TIN, IRSN or ITIN on the return/payment.
    2. TIN, previously assigned IRSN, or ITIN, is NOT found for the taxpayer, a. Assign an IRSN.
    b. Enter the IRSN on the return/payment
    c. Ensure the name control is correct.
    3. Document has attempted to post to the IMF but failed, Establish the account via IDRS with TC 000.
    4. Return is received with a TIN considered invalid (name and/or TIN is incorrect), a. Research before using the number listed on the return/(document), unless the number is within the SSN "out of SSN range" .
    b. If the TIN used is outside the valid SSN range, following instructions in 5 below.
    5. Return is received with an SSN "outside of the valid SSN range" , a. Complete research
    b. Assign an IRSN to continue processing of the return/document.

    Caution:

    If taxpayers have the same name but there is no DOB to verify and research, assign an IRSN for the account(s).
    Never assume the taxpayers are the same solely based on their name alone.

3.13.5.74  (01-01-2014)
Scrambled SSN Cases Requiring IRSNs

  1. Scrambled TIN cases are worked in Accounts Management (AM). However, the IRSN is typically issued by the Entity unit.

  2. When an IRSN is requested by AM for scrambled SSN purposes:

    1. Verify that another TIN, including an IRSN, cannot be found.

    2. Issue the IRSN and establish the account with before providing the IRSN to AM.

  3. The following table shows the applicable Scrambled SSN indicator that will display on CCs IMFOLE, INOLES, or ENMOD:

    Scrambled SSN Indicators
    00 = No Scrambled SSN
    01 = Scrambled SSN
    04 = Mixed Entity
    05 = Indicates Scrambled SSN Indicators 01 and 04 are present
    08 = New Scrambled SSN value is posted
    10 = No 239C Questionnaire
    12 = True Scrambled SSN
    13 = SSN Not Valid for Federal Tax Purposes
    20 = Closed No 239C Questionnaire
    21 = Closed Scrambled SSN Indicator (Historical Setting)
    22 = Closed True Scrambled SSN Indicator (Historical Setting)
    23 = Closed SSN Not Valid for Federal Tax Purposes (Historical Setting)
    24 = FDC Identified SSN Owner

3.13.5.75  (01-01-2014)
IRSN Post to Invalid Segment of Master File

  1. The assignment of an IRSN will cause the account to post to the invalid segment of the IMF. The IRSN freezes any overpayments and will cause a CP Notice to generate (in most instances).

  2. This also causes a CP notice (e.g., CP54, CP11, etc.) to generate to the taxpayer.

    Note:

    If a taxpayer is identified as having an ITIN, do not transship CP notices to Austin Submission Processing Campus (AUSPC). These CP Notices must be worked at your campus.

    If... And... Then...
    An account is already residing on the invalid segment of IMF with the same number It is not the taxpayers account in question, Assign an IRSN to that return.

3.13.5.76  (01-01-2014)
Special Requests for IRSNs

  1. Because assigning an IRSN will cause the generation of a CP notice:

    If... And... Then...
    IRSN is requested for a nonresident alien spouse,   a. Do not assign an IRSN unless a Schedule SE is attached.
    b. Use an appropriate letter to close the case.
    Form 4029 is received with the notation "Amish" or "Exempt-Form 4029" in SSN area, Form is approved, a. Establish an IRSN for the primary taxpayer only,
    b. Use the appropriate letter to inform the taxpayer

  2. Taxpayers who qualify may write "Amish" or "Exempt-Form 4029" in SSN area on Form 1040. When the Form 1040 with Amish/Exempt-Form 4029 in SSN area, research for a valid SSN for the primary taxpayer.

    If... Then...
    a. Valid SSN is found, b. Research for approved Form 4029 indicator on entity.

    Note:

    The approved indicator is located on CC IMFOLE as shown by a "4" next to the MINISTER SE CODE.

    b. Form 4029 is approved, b. Notate on form the correct TIN, and route back to processing.
    c. Form 4029 is not approved, c. Route back to processing to correspond with taxpayer.

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