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

3.13.5.32  (01-01-2015)
Form 1128, Application to Adopt, Change or Retain a Tax Year for Individual Taxpayer

  1. A tax year is an annual accounting period for keeping records and reporting income and expenses. Once the tax year is established, the taxpayer continues to use that tax year until permission is granted by IRS to change the tax year selected. The Form 1128 is filed to request a change in tax year.

  2. All taxpayers must complete Page 1, Part I of Form 1128 including the "Signature-All Filers" portion.

    Reminder:

    If the application is for a husband and wife, both must sign.

  3. IMF ECU units only processes Forms 1128 with Part 1 and Part II, Section C, completed.

  4. If an IMF site receives Form 1128 that contain information within Part II with the following sections, transship the documents to BMF Entity Control units

    1. Part II, Section A. (Automatic Revenue Procedure 2006-45)

    2. Part II, Section B. (Automatic Revenue Procedure 2006-46)

  5. If correspondence is received from the taxpayer as a result of Form 1128 being denied because it was filed late, use the Letter 2233C (or other appropriate letter) to return the denied Form 1128 to the taxpayer. Inform the taxpayer that their request should be filed with Chief Counsel per instructions on the Form 1128.

  6. If an IMF site receives a request for a ruling (Part III completed), the Form 1128 must be sent to the following address:
    Internal Revenue Service
    Associate Chief Counsel (Income Tax and Accounting)
    Attn: CC PA LPD DRU
    PO Box 7694, Ben Franklin Station
    Washington, DC 20044-7604

    Reminder:

    Any Form 1128 received for an Estate must also be referred to Chief Counsel.

    1. Retain a copy of the Form 1128 in the suspense files for 45 days (for taxpayer inquiries).

    2. At the end of 45 days, destroy as classified waste.

    Note:

    Form 1128 sent to Chief Counsel in error are sometimes returned to the taxpayer with a letter advising the filer to send the form to the appropriate campus.

  7. If an IMF site receives Form 1128 that contains information with Part II with section D completed, transship the documents to the EO Entity Team at the Ogden Campus.

  8. For an individual taxpayer's application to be accepted and updated it must be received complete and filed timely.

  9. Review the Form 1128 (Part I) for the required information. If a required item is missing, continue reviewing for all missing items before corresponding to the taxpayer. After reviewing for missing information, determine whether the application was received timely before corresponding. Use the following table for missing items:

    If... And... Then...
    a. Signature(s) is missing

    Note:

    If application is for both husband and wife, both must sign.

      Return the Form 1128 to the taxpayer
    Request the missing signature using a Letter 0143C.
    b. TIN missing   Research for missing information.
    If located, notate the appropriate information on Form 1128
    If not located, correspondence is required.
    Continue reviewing Form for missing information before determining if the Form 1128 was filed timely.
    c. Name(s) missing
    d. An agent is designated Form 2848, Power of Attorney and Declaration of Representative, is attached 1. Forward the Power of Attorney (POA) to the Centralized Authorization File (CAF) Unit.
    2. A copy of the POA should be retained and attached to Form 1128 prior to forwarding to CAF so that any correspondence can be sent to the POA as required by law.
    3. Leave an Audit trial "POA to CAF" .
    e. POA signs Form 1128 Form 2848 is not attached Return Form 1128 to the taxpayer after reviewing for other missing items.
    Request a Form 2848 using a Letter 2314C (or other appropriate letter).
    f. Part I, Line 2a "Adopt a tax year ending"
    or "Change to a tax year ending"
    or "Retain a tax year ending"
    includes the date 12/31 or December 31
    Part II, Section C, Line 9 is checked "yes"
    Continue processing
    g. Line 2a "Adopt a tax year ending"
    or "Change to a tax year ending"
    or "Retain a tax year ending"
    contains a date other than 12/31 or December 31 Mail to Chief Counsel using the address shown in paren (6).
    h. Part 1, Form 1128 is incomplete Form 1128 is timely Correspond for missing information using a Letter 2314C.
  10. If the address on Form 1128 indicates a different address than what is shown on IMF, do not update the address. Send all correspondence to the existing IMF address.

  11. For an individual taxpayer to change their tax year, the application MUST be filed on or before the tax return's due date.

  12. The Form 1128 due date for the majority of IMF filers is:

    1. April 15, or;

    2. Date the TC 460 (extension) displays on the taxpayers account, or;

    3. Trusts, generally due on the 15th day of the 4th month following the end of the tax period.

    Reminder:

    The extension due date for an IMF taxpayer is October 15.

    Note:

    To determine if a taxpayer has filed for an extension, review their account on CC IMFOLT to determine the date displayed beside the TC 460 "EXT DT" field.

  13. Review the Received Date stamp and the following to determine if the Form 1128 is timely filed:

    If... Then...
    a. Received date indicates the Form 1128 is timely Continue processing
    b. Receive date indicates the Form 1128 is not timely
    1. Reject the form. Annotate "Rejected" and the date of the rejection.

    2. Send taxpayer a Letter 2233C, Application To Adopt, Change, or Retain a Tax Year Denied.

    3. Enclose Rejected Form 1128 in 2233C to taxpayer.

    4. Return the original Form 1128 and 2233C to the taxpayer, using a Form 14219, Return of Documentation to the Taxpayer, and;

    5. Route photocopies, 2233C and Form 1128 to Files for placement in the ALPHA FILE.

    c. Received date indicates the Form 1128 is timely but the Form is missing the taxpayer's name or TIN
    1. Research IDRS for missing taxpayer name and/or TIN, if necessary.

    2. If located, notate the appropriate information on Form 1128 and continue processing.

    3. If not located, return original Form 1128 to taxpayer or POA indicating what information is missing with a Letter 2314C.
      Retain a copy of the Form 1128 in the suspense files for 45 days (for taxpayer inquiries).
      At the end of 45 days, destroy as classified waste.

    d. Form 1128 is received with a letter from Chief Counsel advising the taxpayer to file within 30 days of the date of their letter and it is received within this time period Accept it as timely and continue processing
  14. When the Form 1128 is determined to be complete, timely filed, and the requested change was for calendar year (December 31 or 12/31) as shown within Part I, update the taxpayer's account as follows:

    1. Use CC INCHG to update the FYM (generates a TC 016);

    2. Stamp "approved" on original Form 1128 then photocopy the Form 1128.

    3. Annotate on the original Form 1128 the date the TC 016 was entered and the employee IDRS number.

    4. Send the photocopy of Form 1128 with a Letter 2314C to the taxpayer and their POA (if applicable), informing the taxpayer the Form 1128 has been approved.

    5. Route the original Form 1128 to Files for placement in the ALPHA File.

  15. If a Form 1128 received was already approved by Chief Counsel, complete using the following:

    1. Use CC INCHG to update the FYM (generates a TC 016).

    2. Annotate on the letter ruling the date the TC 016 was entered and the employee IDRS number.

    3. Route the ruling letter to Files for association with the Form 1128.

      Note:

      Chief Counsel will retain the Form 1128 and will submit it to the campus along with a copy of approved letter ruling

  16. If Chief Counsel expertise is needed, the Lead Tax Examiner or Supervisor only can use the information within the Note in paren (2) in IRM 3.13.2.20.

3.13.5.33  (01-01-2015)
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: Form 706 or Form 709, Exempt Organization forms, 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  (01-01-2015)
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 4442.

    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  (01-01-2015)
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 IRS Publishing Service web page.
    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 taxpayer entity information. See Figure 3.13.5–2.

    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 3.13.5-2

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

3.13.5.36  (01-01-2015)
Form 3911, Refund Inquiry

  1. Form 3911 is initially sent to the Refund Inquiry function.

  2. 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 CP 54.

  3. CC REINF will display the literal "CP 54 ISSUED" . The case is worked in the same manner as a CP 54B. The fourteen calendar day time frames apply.

  4. All other inquiries concerning "S-" freezes/TC 740, 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 (TC 740), research using CCs REINF and TXMOD.

3.13.5.37  (01-01-2015)
Form 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 Form 8288 and Form 8288-A to the Deposit Unit.

3.13.5.38  (01-01-2015)
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 taxpayer 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.

3.13.5.39  (01-01-2015)
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 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.

3.13.5.40  (01-01-2015)
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.

3.13.5.41  (01-01-2015)
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 File Location Code (FLC)
    995 = Stable Julian date
    88888 = Stable Block Series and Serial Number
    Y = Year TC posts.

3.13.5.42  (01-01-2015)
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. FINALIST ensures that IRS "mail outs" comply with the USPS guidelines and standards. FINALIST uses abbreviations for street names that comply with the USPS standards.

    Example:

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

    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.

  3. If a TE enters an address correctly and FINALIST converts it to the USPS standards, the TE must not be assigned a quality error (as there is no way to circumvent the FINALIST changes).

  4. 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

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

  6. 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.

  7. 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.

  8. 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 3.13.5.63 for additional information.

  9. If a correct address cannot be located, no further action is required.

    Note:

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

  10. See the following example of a military address without a valid street address:

    Sgt. Red Cardinal
    112 Platoon, Branch 9
    Ft. Smith, AZ

3.13.5.43  (01-01-2015)
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  (01-01-2015)
Determining Primary Taxpayer Address Changes 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 taxpayer account and they file a joint return, IMF will automatically update the secondary taxpayer's address.

  4. It is possible to override and prevent an address change to secondary taxpayer's account. The input of a primary taxpayer address change indicator will prevent the secondary taxpayer address updates.

3.13.5.45  (01-01-2015)
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 taxpayer account is updated.

  3. If it is important the secondary taxpayer address is corrected sooner, use the secondary taxpayer's TIN to complete the secondary taxpayer address change. See IRM 3.13.5.61 and IRM 3.13.5.62 for inputting Foreign/International addresses. See IRM 3.13.5.55 for inputting Domestic addresses.

3.13.5.46  (01-01-2015)
Updating Address Records

  1. Address changes requests are completed due to a variety of taxpayer issues. Entering remarks is required whenever an address change is completed.

    Note:

    Due to the high level of identity theft, it is extremely important to ensure the changing of the taxpayer's 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 whether the address change was submitted by the primary, secondary or both taxpayer(s) or by an authorized third party. Information such as which taxpayer made the request, the name of the third party, the authorized third party's title (if present), and phone number (if present) in the REMARKS field when using IAT address tool or IDRS. See IRM 3.13.5.48 for additional information on inputting comments.

  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–" or "-U" freeze/TC 740, 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–" or "-U" freeze status (TC 740), research using CCs REINF, IMFOLI and TXMOD.

    See IRM 3.13.5.106 for additional information.

  6. When researching and/or updating a taxpayer 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 taxpayer 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. Form 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 that contains missing items, use this information to update the address.
    Additional research includes reviewing the incoming information such as an tax return, correspondence, etc., and/or using the USPS web page at USPS Web page.

    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.

    Reminder:

    Only the primary five digits of the ZIP Code should be entered. IDRS and FINALIST programs will automatically expand the ZIP Code to 12 digits.

    Exception:

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

  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.

3.13.5.47  (01-01-2015)
Entering Duplicate Addresses for Unrelated Taxpayers

  1. An additional field was added to CC INCHG that is useful if a company files for different taxpayers using the same address. An example--H and R Block filing on behalf of twenty taxpayers using H and R Block's address for the taxpayer(s) address(es).

    Note:

    Care must be taken when entering multiple address changes using the DUP-ADDR-IND field to ensure you are establishing the taxpayer with the correct address.

  2. To complete multiple address changes, enter the first taxpayer and the address provided and transmit the screen.

  3. The address information from the first screen will be retained. When entering the address information for the next taxpayer, enter a "Y" in the DUP-ADDR-IND field to retain/keep the address information. This will display in the "REQUEST COMPLETED" screen.

    Note:

    When you enter the "Y" in the DUP-ADDR-IND field, the address information from the previous taxpayer is retained for the next taxpayer. The "In Care Of" information on the CONTINUATION-OF-PRIMARY-NAME is not retained from taxpayer to taxpayer.

  4. See Figure 3.13.5-3 for an example of a duplicate address.

    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.

3.13.5.48  (01-01-2015)
Information Required to Complete 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 taxpayer's 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. 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.

  3. 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.The following table displays 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) or
    Title of Representative
    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
    f. Phone Number when available
  4. Address Requirements for Non IRS Generated Notices:
    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 their authorized representative are required. See Note in paren (5) for the exception to requiring taxpayer/representative signature(s).

  5. 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.

3.13.5.49  (01-01-2015)
Form 8822, IMF Change of Address Request

  1. 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)

      Note:

      If the TIN(s) is missing, research for TIN(s) prior to corresponding. If you determine the taxpayer(s) address matches the new address shown on Form 8822, no address change is required. See paren (7) for completion.

    5. Taxpayers signature(s) are required or the signature of an authorized representative on Form 56, Notice Concerning Fiduciary Relationship or Form 2848, Power of Attorney and Declaration of Representative or a "court certificate" giving signature authority.

      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 there is no fiduciary on the taxpayer account per CC CFINK, 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).

  2. 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 taxpayer's 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 taxpayer's address will be established when they file a return.

  3. A completed Form 8822, Change of Address, provides the information necessary to change a taxpayer's address. address change: If a Form 8822 is received attached to an Entity case, complete the address change when correcting any other outstanding issues.

    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.

  4. Review the account using CCs INOLE ENMOD, FINDSD/FINDSI. Use the following to complete an address change when the taxpayer(s) provided all the required information on the Form 8822 (including Form 8822 received with a Form 56):

    If... And... Then...
    a. the address change has already been completed   Destroy the Form 8822 as classified waste
    Enter the appropriate audit trail.
    b. the taxpayer's account DOES NOT contain an ID theft indicator their old address MATCHES CCs INOLE/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 CCs INOLE/ENMOD or any of the last three addresses shown on CC FINDSD or FINDSI Correspond using a Letter 0104C and mail to the new address.
    Do not make an address change at this time.
     
    c. the taxpayer's account CONTAINS an ID theft indicator their old address MATCHES the address on CCs INOLE/ENMOD or any of the last three addresses shown on CC FINDSD or FINDSI Complete the address change request.  
    d. the taxpayer's account CONTAINS an ID theft indicator their old address DOES NOT match CCs INOLE/ENMOD or any of the last three addresses shown on CC FINDSD or FINDSI Correspond using a Letter 0104C.
    Send the Letter 0104C to new address provided on the Form 8822.

    Use an asterisk in the Taxpayer Identification Number (TIN) within the Letter 0104C. 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).
     
  5. If the taxpayer provided all the required information listed in paren (1) 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 taxpayer's reply.

  6. 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.

  7. If the taxpayer did not provide all the required information listed in paren (1), use a Letter 0104C, Address Change Acknowledged.

    Exception:

    If the written correspondence is received from the ITIN Unit, return the written correspondence to the taxpayer when you send out the Letter 0104C to the ITIN taxpayer.

    1. Indicate the missing items by selecting the appropriate paragraphs.

    2. If the taxpayer requested the address change using a Form 8822, return the Form 8822 to the taxpayer using the new address provided by the taxpayer.

    3. Include an envelope with your ECU information for the taxpayer's reply.

  8. 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 3.13.5.48 for the required comments.

  9. If the Form 8822 contains an ITIN or was received from the ITIN unit, research and complete the address change if necessary. You must return the Form 8822 to the ITIN unit for the following conditions (whether an address change was completed or wasn't completed)::

    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

  10. 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 taxpayer accounts. These types of name corrections provide quality service to the taxpayer.

    Note:

    Do not make name changes to the taxpayer's Entity due to a Form 8822. Take these documents to your Lead to be re-batched as correspondence.


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

3.13.5.49.1  (01-01-2015)
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 taxpayer's 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.

3.13.5.50  (01-01-2015)
Written Address Change Requests/Form 8822 for Taxpayers Filing (MFJ)

  1. Ensure both taxpayers (FSC 2) sign the address change request or Form 8822 before completing an address change (unless one of the taxpayer indicates they are establishing a separate residence). See Figure 3.13.5–4 that displays an example of a Form 8822 where BOTH taxpayers are requesting an address change and have included the required signatures.

    Figure 3.13.5-4

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. If the primary/secondary taxpayer requests a different address, complete an address change for their account as follows:

    If... Then....
    1. Primary taxpayer only is request an address change Do not change their FSC
    Use the FSC currently on the account
    Ensure you indicate the primary address change only box on IDRS/IAT

    Note:

    Do not change the secondary taxpayer's address as it will remain unchanged.

    2. Secondary taxpayer requests a change of address (due to the establishment of a separate residence) Establish the secondary taxpayer's account using the new address
    Do not change the secondary taxpayer's filing status.

    Note:

    See IRM 3.13.5.48 for additional information on adding remarks when complete address changes.

  3. To complete an address change for the PRIMARY taxpayer only:

    1. When using IDRS, enter the complete address and input a 1 in the PRIM-ADDR-CHG-INDICATOR field on Line 8 of the CC INCHG screen.

    2. When using IAT update the address as necessary and "click" the Primary-Address-Change Indicator box.

      Note:

      The Secondary taxpayer's LKA (address of record) will remain unchanged when the Primary Address Change Indicator is used.

3.13.5.51  (01-01-2015)
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 Letter 252C.
    2. Unable to determine if the taxpayer is changing their name,   Do not update the taxpayer’s name.
    Send the Letter 252C 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 Letter 0104C (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 1 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 2 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.

3.13.5.52  (01-01-2015)
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 taxpayer's 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 request for an address change 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.

3.13.5.53  (01-01-2015)
Postal Service Form 3575 and Form 3576 Address Changes

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

    If Postal Service (PS) Form 3575, Form 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.

3.13.5.54  (01-01-2015)
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.

  2. 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.

  3. Research the account using CCs IMFOLI/IMFOLT/ENMOD to determine if there are any S-, Z-, -U, or -Z freezes on the taxpayers account prior to updating their address.

    1. If there is an S- or -U freeze, do not complete an address change. Route the case to the Refund Inquiry Unit.

    2. If there is a Z- or a -Z freeze, do not complete an address change. Route the case to the Fraud Detection Center.

  4. 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.

  5. Some of the required information may not be available due to the separation of the taxpayer checks, money orders, etc. from taxpayer voucher(s), incoming Form(s), miscellaneous schedule(s), and taxpayer correspondence.

    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 Letter 0104C to request the appropriate missing information. Use any address that is legible.

    3. Use an asterisk in the TIN area of the letter to mask the taxpayer's TIN (if the TIN is available).

3.13.5.55  (01-01-2015)
Inputting Domestic Address Changes

  1. A TC 014 generates with Doc Code 63 when a domestic change of address is completed and no information is entered in the Continuation-of-Primary-Name (Line 2) field.

    Exception:

    Due to the FINALIST program, if a taxpayer address entered DOES NOT MATCH the USPS address for that specific address, the address entered WILL NOT post and update the taxpayer's account.

    Reminder:

    IAT is the preferred method to be used to view, correct and update address information.

  2. If information is entered in the Continuation-of-Primary-Name (Line 2) field due to a international address, adding a PO Box, etc., at TC 013 will generate.

  3. Use the following table to determine how to enter an address change when the taxpayer provides both a PO Box and a residential address:

    If... And... Then...
    1. taxpayer(s) provides two addresses (PO Box and their street address) they indicate to use the street address information to receive their mail (not the PO Box) enter the street address in the MAIL-STREET-OR-FOREIGN CITY/ZIP field to update their account
    do NOT input the PO Box information in Continuation-of-Primary-Name (Line 2) field
    2. taxpayer(s) provides two addresses
    (PO Box and their street address)
    they indicate to use the PO Box for receipt of their mail
    a. enter the street address information in the
    Continuation-of-Primary-Name (Line 2) field
    b. enter the PO Box information in the MAIL-STREET-OR-FOREIGN CITY/ZIP field
    3. taxpayer(s) provides two addresses
    (PO Box and their street address)
    they DON'T indicate which address to use to receive their mail
  4. The instructions and the information in Figure 5 below depicts an example of an address change:

    1. Enter complete address.

    2. In an effort to document who is requesting an address change, the TE must enter the whether the address change was submitted by the primary, secondary or both taxpayer(s) or by an authorized third party. Information such as which taxpayer made the request, the name of the third party, the authorized third party's title (if present), and phone number (if present) in the REMARKS field when using IAT address tool or IDRS. See IRM 3.13.5.48 for additional information on inputting comments.

  5. Whenever information is entered in the IMF Continuation-of-Primary-Name, the following fields must also be entered:

    1. Name Control

    2. Primary name line as shown

    3. *YEAR-NM-LINE

    4. **FSC

    5. See IRM 3.13.5.48 for the information to place in the REMARKS field of the transaction whether using IAT or IDRS.


    Using the Continuation-of-Primary-Name, will cause the generation of a TC 013, instead of a TC 014.

    Reminder:

    *Use the taxpayer(s) current filing status code unless you are establishing an IRSN. If you are establishing an IRSN, the FS from the return.
    **When entering an address change and the tax year information is required, use current tax period unless the address change is for a prior year return.

    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.
  6. Do not enter a blank space between the mail or location street address.

    Example:

    Taxpayer address is 1234 B North Street--enter as 1234B North St.

  7. If a taxpayer address contains two directions within the address, abbreviate the direction of the street but enter the name of the street. See the following example:

    Example Enter As

    3908 North South Street
    Toledo, OH 12345
    3908 N South St
    Toledo, OH 12345
  8. If the taxpayer address contains a number along with a highway, always enter HWY before the number. For example, 40 Highway must be entered HWY 40.

  9. When entering an address change that contains "No" to indicate North, "No" to indicate a number, "Num" , or the "#" symbol, to indicate a number, DO NOT use this specific address information if it is a prefix for a house or apartment, a route, or a PO Box number.

    Note:

    If No, Num or # is used for a number, only enter the number
    If No, North, or No. is used as a direction, enter "N" only.

    See the following table for examples:

    Example Enter As
    859 Adams Avenue No 7 859 ADAMS AVE 7
    57 No 123 Ave 57 N 123RD AVE
    123 Third Street Number 5 123 THIRD ST 5
    123 Third Street #5 123 THIRD ST 5
  10. See Document 7475 for a list of acceptable address abbreviations. See Figure 3.13.5–6 for an example of a domestic address change.

    Figure 3.13.5-6

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

3.13.5.56  (01-01-2015)
Accounts Management Services (AMS) Address Changes

  1. AMS provides users access for viewing, updating and correcting IMF address information.

  2. Use the AMS and IAT tools, when available, to update taxpayer address that reside on IMF.

    Caution:

    When using AMS, the user must remove any old taxpayer address information that is remaining in the taxpayer address information line.
    If the input of the taxpayer's new address does not "overlay" the entire old address information, you must remove the old address information before saving to prevent erroneous address information.

    Example:

    Old address: 1412 Old Cardinal Terrace Way
    New Address: 123 Main St
    In this example, the ending of the old address must be highlighted and then deleted to prevent erroneous taxpayer addresses.

  3. See IRM 3.13.5.43, for additional information on AMS DLNs.

3.13.5.57  (01-01-2015)
Air/Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) Addresses

  1. When inputting/correcting APO, DPO and FPO addresses, use the following guidelines. The following tables show examples of APO/FPO and Armed Forces information:

    PVT Cassidy Daisy
    Company F, PSC Box 100
    176 Infantry Regt.
    APO AE 09801
    Jean Rose, PCC(SW), USN
    USS Oak
    FPO AP 96667

    Note:

    Always enter APO, DPO and FPO in the taxpayer address in place for the city and state when applicable.

    Military and Diplomatic States State ZIP Code
    Diplomatic/Armed Forces Americas
    (except Canada)
    AA 340XX
    Diplomatic/Armed Forces Europe, Middle East, Canada and Africa AE 090XX–098XX
    Diplomatic/Armed Forces Pacific AP 962XX–966XX

3.13.5.58  (01-01-2015)
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 CP 54 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 taxpayer's address displays as 3652 Barnstable Ct,
      but the taxpayer's correct address is 3562 Barnstable Ct

  4. Enter the entire address when updating, correcting, or editing the taxpayer 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 taxpayer's ZIP Code ONLY, all the taxpayer 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.

3.13.5.59  (01-01-2015)
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 ⋆Disclosure.

3.13.5.60  (01-01-2015)
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 taxpayer 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" .

3.13.5.61  (01-01-2015)
International Mailing Address (U.S. Possessions)

  1. There are two types of international mailing addresses:

    1. U.S. Possessions

    2. Foreign addresses (any address outside the 50 United States, the District of Columbia or any of the U.S. Possessions).

  2. IMF U.S. Possession addresses and are input like domestic addresses:

    1. One name line

    2. Street Address

    3. City/U.S. Possession

    4. ZIP Codes

      Reminder:

      Only the primary five digits of the ZIP Code should be entered. IDRS and the FINALIST program automatically expand the ZIP Code to 12 digits.

    U.S. Possession State Abbreviation Zip Codes
    American Samoa AS 96799
    Federated States of Micronesia FM 969nn
    Guam GU 96910–96931
    Marshall Islands MH 969nn
    Northern Mariana Islands MP 96950–96952
    Palau Islands PW 96940–96943
    Puerto Rico PR 006nn, 007nn, 009nn
    Virgin Islands VI 008nn

    Note:

    U.S. Possession addresses must be processed with a valid two-character state abbreviation and the appropriate ZIP Code.

3.13.5.62  (01-01-2015)
International Addresses (Foreign Addresses)

  1. A TC 013 generates when a foreign change of address is completed. This is due to the inputting information into all four lines of the IMF when completing a foreign address.

    Reminder:

    AMS/IAT are the preferred methods to be used to view, correct and update address information for IMF taxpayers.

  2. See IRM 3.13.5.10 for additional information on DLN information.

  3. IMF Foreign addresses include the following:

    1. One name line

    2. Street Address

    3. Foreign Province

    4. Foreign Mail Routing Code/Foreign Postal Code

    5. Foreign Country Name.

  4. Due to address space limitations, it may be necessary to abbreviate portions of foreign address information such as the city, country name, province, etc. Helpful guidelines for foreign addresses is provided in the International; Submission Processing; IMF Foreign Address Job Aid. The information can be viewed on the IRS intranet at IMF Foreign Address Job Aid.

  5. The following countries are too long and must be abbreviated:

    Country Abbreviation
    Ashmore and Cartier Islands Ashmore and Cartier Is
    Bosnia and Herzegovina Bosnia Herzegovina
    British Indian Ocean Territory British Indian Oc Terr
    Central African Republic Central African Rep
    French Southern Antarctic Lands Fr Southern Antarctic
    Heard Island and McDonald Islands Heard Is McDonald Is
    Macedonia, the Former Yugoslav Republic of Macedonia
    Saint Pierre and Miquelon St Pierre Miquelon
    Saint Vincent and the Grenadines St Vincent Grenadines
    Serbia and Montenegro Serbia Montenegro
    South Georgia and the South Sandwich Islands S Georgia S Sandwich
    Turks and Caicos Islands Turks and Caicos Is
  6. For further instructions on completing foreign address changes, see IRM 3.21.3, Individual Income Tax Returns.

  7. The instructions below depict an example of how to input an IMF International address through IDRS:

    Primary Name Francis St Jacques
    CONTINUATION-OF-PRIMARY-NAME 680 Mountain Street
    Mail-Street-Or-Foreign City/ZIP Toronto Ontario K2N5A1
    Mail-City/State/
    ZIP-Or-Foreign-Country
    Canada,.
    1. Street address must contain the city, providence or country, directions such as, NW, S, etc. and foreign postal code (as applicable).

    2. The MAIL-CITY/STATE/ZIP-OR-FOREIGN-COUNTRY field when used for foreign addresses must have a comma (,) and a period (.) entered after the foreign country on the seventh line.

      Note:

      The ZIP Code Field IS NOT used for IMF foreign address changes.

      Note:

      Location Code 9801 will automatically generate if a period (.) is entered in the state field. Do not enter a ZIP Code.

    3. Do NOT use abbreviations for foreign country names except when entering the countries listed in paren (5).

    4. *Enter Filing Status Code.

    5. **Enter the tax year

    6. Enter reason for change in REMARKS field.

    This type of address change will generate/display as a TC 013, Name Change, instead of a TC 014, Address Change.

    Reminder:

    *Use the taxpayer(s) current filing status code unless the FSC is already edited on the document/return.
    **When entering an address change and the tax year information is required, use current tax period unless the address change is for a prior year return.

    See Figure 3.13.5-7a for an international address change. See Figure 3.13.5-7b for an example of a foreign address that is changed to a domestic address.

    Figure 3.13.5-7a

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

    Figure 3.13.5-7b

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

3.13.5.63  (01-01-2015)
Researching Addresses Using United States Postal Service (USPS) Web Page

  1. The USPS web page is located at US Web page. 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.

3.13.5.64  (01-01-2015)
Using Campus Address When Taxpayer Address is Unavailable (Limited Use)

  1. Research must be completed prior to using the campus address to remove the taxpayer's 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
    Taxpayer name(s)
    I.R.S.
    ATLANTA, GA 39901
    Taxpayer name(s)
    I.R.S.
    AUSTIN, TX 73301
    Taxpayer 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
    Taxpayer name(s)
    I.R.S.
    FRESNO, CA 93888
    Taxpayer name(s)
    I.R.S.
    CINCINNATI, OH 45999
    Taxpayer name(s)
    I.R.S.
    OGDEN, UT 84201
    Taxpayer name(s)
    I.R.S.
    KANSAS CITY, MO 64999
    No street address should be entered.
    Enter "IRS" beside the MAIL-STREET-OR-FOREIGN-CITY/ZIP> field of CC INCHG/CC IRCHG.
    Enter the appropriate campus city, state and ZIP Code beside the MAIL-CITY/STATE/ZIP-OR-FOREIGN-COUNTRY> field 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.

3.13.5.65  (01-01-2015)
Processing Undeliverable CP Notices/Correspondence/Correspondex Letters

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

  2. Do not update a taxpayer's Last Known Address.

  3. If the undeliverable taxpayer's first name is IVO and contains their valid surname and name control and the taxpayer's address is the Austin campus, no further research is required, destroy as classified waste.

  4. Research IMF for a more complete and recent address using the IDRS/AMS Command Codes, ITIN Real Time System (RTS) using the taxpayer's TIN and/or the secondary's TIN if available for a newer or more complete address.

  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 SSN, 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 when using AMS.

  6. When researching for a address and the taxpayer's account is on the valid side, ensure you are sending the correspondence to the correct taxpayer.

    Example:

    When you are researching a TIN for Allison Wren and you locate Marie Cardinal under Allison Wren's TIN, do not send the correspondence. You must research using CC NAMES/NAMEI.

  7. 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 undeliverable correspondence back to the taxpayer.

    Note:

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

  8. If the valid account on CC INOLES DOES NOT display a more recent address than the notice/correspondex or correspondence cycle, do not send the notice back to the taxpayer. Destroy as classified waste.

  9. If undeliverable correspondence is received with an USPS "yellow label address sticker" , you will need to determine if a later address update is posted by using IDRS and the following information:

    • date of the notice

    • postmark date on the envelope

    • pending address date

    • date of efile return or paper TC 152 date

    • LKA update

    If... Then...
    a. A newer or more complete address is located Do not update the address on IDRS.
    a. Notate the new address on the Notice/Correspondence
    b. Resend the correspondence; or Return the undeliverable correspondence to the originating area
    b. A newer or more complete address is NOT located Do not update the address on IDRS.
    1. Destroy as classified waste; or
    2. Notate there is no better address found and return the correspondence to the originating area.

3.13.5.65.1  (01-01-2015)
Processing 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.

    Exception:

    If the undeliverable taxpayer's first name is IVO and contains their valid surname and name control and the taxpayer's address is the Austin campus, no further research is required. Destroy as classified waste.

    See IRM 25.25.2.13 Operation Mass Mailing (OMM) Returns, for additional research.

  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. 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.

3.13.5.66  (01-01-2015)
Unsigned, Undelivered Form 1040 Return(s)

  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.

    2. If the signature is missing, use the instructions as shown below.

    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 and there is not an "IVO" stamp in the upper left corner of the return Route to IVO.
    If IVO returns the case with an "IVO" stamp, continue processing.

    Note:

    Cases that meet OMM guidelines will be worked by 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 and 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.SERP Home Page

  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 3.13.5.120 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 needed for a tax return after the year of death, a Form 1041 must be used, rather than a Form 1040.

  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 unless a non-Entity transaction is required. If you must open the account, ensure you monitor the transaction and re-close the account after the non-Entity transaction posts.

    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 name(s) and TIN(s) of taxpayer(s) and include "File and maintain in the Alpha Files" .

  7. Use the following instructions if there is a pending or posted TC 150::

    If... Then...
    a. the return is signed follow your local procedures to route the return to the 1040X unit
    b. the return is NOT signed attach Form 9856, attachment alert and forward the case to Files to be associated with the posted return.

    Exception:

    If the return was e-filed, send the return to Files using a Form 3210. Request filing in alpha file.

  8. Research IDRS/IAT and the attachments and use the following table for completing prior year returns with no TC 150:

    If... And... Then...
    a. prior year return more complete or current address is located Use the instructions in paragraphs (9)a through 9(g)
    more complete or current address is NOT located a. 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:

    You must create a History Item 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. Include the name and TIN of the 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. Research IDRS/IAT and the attachments and use the following table for completing current year returns:

    If... Then...
    1. More complete or current address is located
    a. Check the box beside paragraph 27 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).
    b. Check the box beside paragraph 13 on the Form 13557(EN/SP).
    c. Use the same narrative to the taxpayer as shown in a. above.


    d. Staple the Form 3531/9143 underneath the Entity on the "unsigned" tax return together.
    e. Forward these items to the appropriate area within your campus to be mailed out.
    f. Write the "different" address (located through IDRS research) on the new envelope and include a return envelope (addressed to the IRS campus) or per local procedures.
    g. Enter "SD Unsigned Rtn/Different Address located" in the "History" screen within the Account Summary screen using the AMS system.

    Caution:

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

    2. More complete or current 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.
    d. Input the comment "SD Unsigned Return" in the "History" screen within the Account Summary screen using the Accounts Management Services (AMS) system.

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

    Note:

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

  11. When the TC 930 "unsigned" document or a "loose" CP 98 is received in the ECU from Files, research is AGAIN required for a TC 150.

  12. If a TC 150 is a pending/posted address annotate "TC 150 Posted" in the left margin of the return and Input the comments "TC 150 pending, researched twice" or "TC 150 posted, researched twice" in the "History" screen within the Account Summary screen using the AMS system. Route the return back to the Files unit.

  13. If there is not a TC 150 pending/posted and 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:


      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 the taxpayer(s) and the remarks "File and maintain in the Alpha Files" .

  14. 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 27 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. Destroy the CP98 as classified waste.
    e. Staple the Form 3531 or Form 9143 underneath the Entity on the "unsigned" tax return together.
    f. 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.
    g. 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 14(f) above.


    Caution:

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

3.13.5.67  (01-01-2015)
UPC 147 RC 4/CP 01H Processing

  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.

    Note:

    PIPDS has since been renamed to Privacy, Governmental Liaison and Disclosure (PGLD).

  2. 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.

  3. If a decedent case has previously been identified, the account should contain one or more of the following:

    1. DECD in the name line

    2. Date of Death on CC INOLES

    3. TC 540 on CC TXMOD or CC IMFOLT for the year of death

    4. Mail File Requirements (MFR 08) on CC ENMOD

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

  5. 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. Letter/Notice from the Social Security Administration that communicates that the taxpayer is not deceased**
    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 letter/notice from SSA that clearly shows that the taxpayer is not deceased.
    **SSA Letters/Notices are not needed to reverse the TC 971 AC 524 when the taxpayer's account does not have a DOD displayed on CC INOLE.
    ***Items listed in 4 are used to document the taxpayer's 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 letter or notice from SSA.

  6. 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.

  7. Use the following instructions to resolve the account.

    If.. And... Then...
    1. DOD is not present TC 971 AC 524 is on the account Reverse the TC 971 AC 524
    (use TC 972 AC 524 to reverse)
    See IRM 10.5.3 Exhibit 17 for reversal procedures.

    Reminder:

    Without the presence of a DOD on the taxpayer's, the TC 971 AC 524 must be removed if the taxpayer provides or doesn't provide documentation.

    TC 971 AC 524 is NOT on the account No correction is needed.
    If... And... Then...
    1. DOD is present TC 971 AC 524 is on the account No further action is needed.

    Note:

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

  8. If the taxpayer provides a tax return and they are not deceased and/or the TC 971 AC 524 was reversed, route the return and all documents to Extraction for processing.

    Note:

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

3.13.5.68  (01-01-2015)
Transcripts Received in Entity

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

3.13.5.68.1  (01-01-2015)
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 (taxpayer accounts 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 taxpayer's invalid account, one correction must be made on the primary taxpayer's account/TIN. A subsequent correction must be completed on the secondary taxpayer's account/TIN. See IRM 3.13.5.17

    1. Typically a taxpayer's 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 taxpayer's account IRS Valid.

    3. See IRM 3.13.5.122 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 on the secondary taxpayer's account (generates a TC 011).

  7. If a taxpayer's 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 taxpayer's account is made IRS Valid (TC 016). The 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 taxpayer's 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.

3.13.5.68.2  (01-01-2015)
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.

3.13.5.68.3  (01-01-2015)
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.

3.13.5.69  (01-01-2015)
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 taxpayer 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, TC 916, or TC 918.

    Exception:

    If both accounts contain a TC 914, TC 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,
    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: 01, 09, 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.

3.13.5.70  (01-01-2015)
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 (CCs IMFOLE/IMFOLI), forward the case to AM using a Form 3465, Adjustment Request, for correction.

  4. If research through CC ENMOD 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.

3.13.5.70.1  (01-01-2015)
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 through AMS.

  2. This transcript generates whenever an attempt to change/correct the primary TIN or a name control and the TIN re-validation fails. This occurs for the following situations:

    1. Social Security Number

    2. Name Control

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

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


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

    1. 000

    2. 013

    3. 140

    4. 15X, or

    5. 43X

3.13.5.70.2  (01-01-2015)
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 3.13.5-8.

    Figure 3.13.5-8

    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.

3.13.5.70.3  (01-01-2015)
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 taxpayer's DOB if taxpayers names, initials are similar.

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

    Example:

    IRS taxpayer's NC entered MSTI but taxpayer indicates their last name is SMITHSON. Complete a name change and change the taxpayer's 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 VALID side of taxpayer's account.
    c. Use TC 041 on the INVALID side of taxpayer's account.

    2. You cannot locate the VALID TIN for the INVALID account a. Assign an IRSN for 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 3.13.5-9.

    Figure 3.13.5-9

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

3.13.5.71  (01-01-2015)
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 using both the VALID and INVALID accounts (CCs IMFOLE/IMFOLI), forward the case to AM using a Form 3465 for correction.

  3. See IRM 3.13.5.69, for additional information on scrambled SSN indicators and no merge procedures.

3.13.5.71.1  (01-01-2015)
TRNS 43 Causes

  1. The information contained in the following table explains he cause of TRNS 43 cases:

    If... And... Then...
    transaction did not match the primary taxpayer's most recent name line (their controlling name line)
    Example: Controlling name line for tax period 2012 WREN and name change entered was for tax period 2013 SMIT
    input name control and primary taxpayer's name control on IMF are different and one is valid and one invalid a CP43 will generate.

    It is helpful to note the name change failed and was NOT completed.

3.13.5.71.2  (01-01-2015)
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 taxpayer's Name Control

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

  2. 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:
  3. 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)

3.13.5.71.3  (01-01-2015)
Resolution of TRNS 43

  1. Use the "CC INOLET" key to display the VALID/INVALID segment of the taxpayer account.

    1. When using CC INOLET 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 taxpayer account is only posted to the invalid side of master file, CC INOLET will display the taxpayer's 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 taxpayer's 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 taxpayer's DOB if taxpayer 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 AM. The six mandatory entries on the Form 3465 are as follows:

    • Name

    • TIN

    • MFT Code

    • Period Ending

    • Form Number

    • Remarks

  4. Research using CC IMFOLI for the specific tax periods, if discrepancies are noticed between the impacted tax periods.

  5. 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 on CC INOLE.
    Input the correct .name line, FSC, and the name line year/(tax period). Use the tax period shown on the TRNS 43.
    2. An obvious misspelling error is in the current controlling name line
    3. Taxpayer used a different name, for example, maiden name instead of married name Notate N/A.
    The case will remain invalid until the taxpayer provides legal documentation or goes to SSA and updates their name.
  6. Use the following procedures if the TRNS 43 is for 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 2012 SMIT
    incorrectly used tax period 2013
    Correct the taxpayer name using the correct tax period,

    Example:

    Use tax period 2012, when following the information used in this specific example.

3.13.5.72  (01-01-2015)
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. 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.

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

    4. 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/Letter 685SP 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.

    5. 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.).

    6. 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.

    7. 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. Any requests for IRSNs (other than payments) must be requested using the Form 9956, Internal Revenue Service Number (IRSN) Request Form or other methods may include requests by TAS, ERS, IVO and streamlined LB and I.

  4. 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.

  5. 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 3.13.5-10.

    Figure 3.13.5-10

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  6. 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.

  7. 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.

    See IRM 3.13.5.81.11 for additional information.

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

  9. 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  (01-01-2015)
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

    • 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 taxpayer's 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 the taxpayers have the same name but there is no DOB or other information gathered through research to verify their identity, DO NOT assign an IRSN for the account(s).
    Never assume the taxpayers are the same solely based on their name alone.

3.13.5.74  (01-01-2015)
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 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:

    Indicator Used when:
    01 Completed Letter 239C questionnaire received from at least one taxpayer. Form 3857 sent to SSA.

    Note:

    This indicator is no longer input on newly processed cases.

    04 Mixed Entity
    09 Scrambled indicator needs to be turned off.
    10 Account is being scrambled. Form 3857 is not sent to SSA
    12 True/Default True Scrambled SSN case. Form 3857 sent to SSA.
    13 SSN not valid for federal tax purposes.
    20 Case closed, no Letter 239C questionnaire received or SSA response is insufficient to resolve scrambled SSN condition.

    Note:

    This indicator is applicable only for cases worked per prior to 2009.

    21 Case closed, scrambled SSN condition resolved with SSA Form 3857 response or an SSA SSN verification printout.

    Note:

    The SSA SSN verification printout is no longer sufficient proof of ownership of the SSN. SCI 21 is applicable for cases worked per prior to 2009.

    22 Case closed, scrambled SSN condition resolved with SSA Form 3857 response. Information indicates case was a True (non-default) scrambled SSN
    23 Case closed with SSA Form 3857 response which indicates SSN is not valid for federal tax purposes.

    Note:

    This indicator is applicable only for cases worked per prior to 2009.

    24 Reserved

3.13.5.75  (01-01-2015)
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., CP 54, 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 taxpayer's account in question, Assign an IRSN to that return.

3.13.5.76  (01-01-2015)
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 has Amish/Exempt-Form 4029 in SSN area, research for a valid SSN for the primary taxpayer.

    If... Then...
    a. Valid SSN is found 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 Notate on form the correct TIN, and route back to processing.
    c. Form 4029 is not approved Route back to processing to correspond with taxpayer.

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