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Part 3. Submission Processing

Chapter 13. Campus Document Services

Section 5. Individual Master File (IMF) Account Numbers

3.13.5  Individual Master File (IMF) Account Numbers

3.13.5.1  (01-01-2010)
IMF Entity Overview

  1. The instructions contained in this handbook are used for establishing, changing, maintaining, and/or perfecting individual taxpayer accounts on the Individual Master File (IMF). Use the instructions outlined in this handbook to make changes to the "Entity Section" of an account on IMF.

  2. Providing instructions that will cover all combinations of changes that might appear on a given case is not possible. Therefore, where procedures are given for a specific situation (e.g., name change) and the case also needs other changes, make all changes necessary to "perfect" the account.

  3. Reference is made throughout this IRM to other IRMs for more detailed information on how to use Integrated Data Retrieval System (IDRS) and other tools that are necessary to resolve entity issues. This IRM must be used in conjunction with other IRMs to fully resolve tax account related issues.

  4. See IRM 3.13.5.21 for the applicable IMF Unpostable manuals.

  5. See IRM 3.13.5.51 for the Glossary of Terms.

  6. See IRM 3.13.5.52 for List of Terms and Abbreviations.

  7. The following IRMs are useful when working in the Entity Control Unit (ECU):

    • IRM 1.15.29, Records Control Schedule for Submissions Process Campus Records.

    • Other IRMs within IRM 2.3, IDRS Terminal Responses

    • IRM 2.3.8, Standard Validity Criteria

    • IRM 2.3.11, Command Codes TXMOD and SUMRY

    • IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ

    • IRM 2.3.59, Command Codes BMFOL and BMFOR

    • IRM 2.3.60, Command Codes NAMES, NAMEI, etc.

    • IRM 2.3.73, IDRS Terminal Response for CCs TRDBV, TRERS, TRPRT, and R8453.

    • Other IRMs with IRM 2.4, IDRS Terminal Input

    • IRM 2.4.18, Command Code FTDRQ

    • IRM 3.0.273, Administrative Reference Guide

    • IRM 3.5.10, Campus Mail and Work Control - Batch/Block Tracking System (BBTS)

    • IRM 3.5.17, Federal Tax Deposit System

    • IRM 3.10.72, Extracting, Sorting, and Numbering

    • IRM 3.10.203, Mail Receiving and Sorting Operations

    • IRM 3.12.32, General Unpostables

    • IRM 3.13.2, BMF Account Numbers

    • IRM 3.13.62, Media Transport and Control

    • IRM 3.21.263, International Returns and Documents Analysis - IRS Individual Taxpayer Identification Number Real Time System (ITIN RTS)

    • IRM 3.24.3, Individual Income Tax Returns.

    • IRM 3.30.123, Processing Timeliness, Cycles, Criteria, and Critical Dates

    • IRM 3.41.268, FTD Processing on SCRIPS

    • IRM 10.5.3, Privacy, Information Protection, and Data Security, The Identity Theft & Incident Management Program

    • IRM 21.5.6, Freeze Codes

    • IRM 21.7.13, Assigning Employer Identification Numbers (EINs)

  8. The following information is useful for correcting and researching taxpayer accounts:

    • International; Submission Processing; IMF Foreign Address Job Aid, 2513-006.

    • IMF Entity Job Aid, 2430-003.

    • Document 7071, Name Control Job Aid for Individual Master File (IMF) Taxpayers.

    • Document 7071-A, BMF Name Control Job Aid.

3.13.5.1.1  (01-01-2010)
Taxpayer Advocate Service (TAS)

  1. The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required

  2. While the Internal Revenue Service (IRS) is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per IRC § 7803(c), Congress established the office of the National Taxpayer Advocate (NTA) and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

  3. Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

3.13.5.1.1.1  (01-01-2010)
Referring Cases to TAS

  1. Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service) when the contact meets TAS criteria (see IRM 13.1.7, TAS Case Criteria) and you can’t resolve the taxpayers issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayers issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward it to TAS in accordance with your local procedures. Check the TAS box on Accounts Management Services (AMS), if applicable.

    Note:

    It is important that all IRS employees handle potential TAS cases with the taxpayers best interest in mind. Refer also to IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information. Provide the taxpayer with the number for the NTA toll-free case intake line, 1-877-777-4778 or TTY/TDD 1-800-829-4059. The taxpayer should be advised that TAS is available if the taxpayer is not satisfied with the service he or she received.

  2. An IRS employee should make a referral to a TAS office if the employee receives a taxpayer contact, and cannot initiate action to resolve the inquiry or provide the relief requested. A taxpayer does not have to specifically request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer if it is needed to support the requested relief, or required by the IRM.

  3. The following types of cases should NOT be referred to TAS:

    1. Cases where the taxpayer’s complaint or inquiry only questions the constitutionality of the tax system; or

    2. Cases where the focus of the taxpayers inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes.

  4. TAS Case Criteria - Any taxpayer contact that meets any of the criteria listed below should be forwarded to the local Taxpayer Advocate for special handling using a Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order). The following is a list of situations to be referred if any of the criteria apply:

    TAS Case Criteria
    1. The taxpayer is experiencing economic harm or is about to suffer economic harm.
    2. The taxpayer is facing an immediate threat of adverse action.
    3. The taxpayer will incur significant costs if relief is not granted (including fees for professional representation).
    4. The taxpayer will suffer irreparable injury, or long term adverse impact if relief is not granted.
    5. The taxpayer has experienced a delay of more than 30 calendar days to resolve a tax account problem.
    6. The taxpayer has not received a response or resolution to their problem or inquiry by the date promised.
    7. A system or procedure has either failed to operate as intended, or failed to resolve the taxpayers problem or dispute within the IRS
    8. The manner in which the tax laws are being administered raises consideration of equity, or have impaired or will impair the taxpayers' rights.
    9. The National Taxpayer Advocate (NTA) determines compelling public policy warrants assistance to an individual or group of taxpayers. The NTA has the sole authority for determining which issues are included in this criterion and will so designate by memo.
    Note: Case criteria are not meant to be all inclusive. Evaluate each taxpayer situation based on the unique facts and circumstances of each case.

3.13.5.1.1.2  (01-01-2010)
TAS Service Level Agreements (SLAs)

  1. The National Taxpayer Advocate and the Commissioner, Wage and Investment (W&I) have reached an agreement outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with the W&I Division. The agreement is known as a Service Level Agreement (SLA).

  2. In preparation for a case to be referred to a W&I Division function, the TAS employee is responsible for the following:

    1. Preparing Form 12412, Operations Assistance Request.

    2. Securing all necessary supporting documentation.

    3. Identifying cases that require expedite processing. No case will automatically receive expedite processing; requests for expedite processing will be made on a case-by-case basis.

    4. Forwarding Form 12412 and documentation to the W&I Business Unit Liaison.

  3. The W&I Division is responsible for:

    1. Assigning a liaison in each office or Campus where a Taxpayer Advocate is located.

    2. Acknowledging receipt of the case within one (1) workday for cases requiring expedite processing or within three (3) workdays for all other cases.

    3. Responding to TAS within three (3) workdays in writing, via facsimile, secure messaging e-mail, or hand delivery of resolution.

    4. Providing TAS with the name and telephone number of the W&I group manager or employee assigned the case.

    5. Determining a reasonable timeframe for case resolution.

    6. Upon closing of the Operations Assistance Requisition (OAR), the W&I employee assigned the OAR will complete Section VI of Form 12412, Operations Assistance Request and return it to the TAS employee assigned the case. The Form 12412 must be returned within three (3) workdays from the date that all actions have been completed and transactions input.

  4. For further information, refer to the W&I SLA online at http://tas.web.irs.gov under the heading"Policy/Procedures/Guidance."

3.13.5.1.2  (01-01-2010)
IRS Employee Contact--Restructuring and Reform Act (RRA) Section 3705(a)

  1. The Restructuring and Reform Act 8. When contacting taxpayers by telephone, you must be sure you are speaking with the taxpayer or authorized representative before disclosing tax information. See the Taxpayer Authentication guidelines in IRM 21.1.3.2.3, Required Taxpayer Authentication and IRM 21.1.3.2.4, Additional Taxpayer Authentication. Also, before leaving a message on a taxpayer’s answering machine, review IRM 11.3.2.6.1 of 1998, Section 3705, provides identification requirements for all IRS employees working tax-related matters. IRS employees are required to give their name and unique identification number during taxpayer telephone, face to face and written contact. In addition a telephone number is required on all taxpayer correspondence. This will provide taxpayers with enough information to identify an IRS employee who has previously assisted with tax-related matters.

  2. All IRS employees, in the field, national, and regional office, who communicate, by telephone, correspondence or face to face, with taxpayers, or their personal representatives, on tax-related matters are required to provide (at a minimum) the following information:

    • Your title (e.g., Mr., Mrs., Ms., Miss),

    • Your last name

    • Your Identification Card (badge) Number.

  3. All correspondence must include a telephone number where the taxpayer’s question can be answered. In addition, manually generated and handwritten correspondence must include the following information:

    • Your title (e.g., Mr., Mrs., Ms., Miss),

    • Your last name

    • Your Identification Card (badge) Number.

  4. The IDRS number and numbers for some other letter systems are automatically generated. If it is not generated, or a handwritten note is prepared, the ID card (badge) number must be used.

  5. When a taxpayer requests to speak with a specific employee who previously handled the inquiry or request, or complains about the level of service previously provided, every attempt should be made to resolve the taxpayer’s inquiry. If the issue cannot be resolved, the employee should refer the inquiry using established procedures to his or her manager.

  6. Correspondex letters will require a specific employee name and telephone number only if the employee initiating the correspondence is in the best position to respond to any questions that the taxpayer may have about the correspondence, or the employee is asking the taxpayer to provide additional case-related information.

  7. Otherwise, if the taxpayer does not need to contact a specific employee, the correspondence needs only an IRS telephone number and standard signature.

  8. It is not necessary to repeat the ID card number (badge) on a subsequent contact, when the nature of an employee’s work involves multiple contacts with the same taxpayer, and the employee has given the taxpayer (either telephone or in-person) their ID card (badge) number on the first contact.

  9. When contacting taxpayers by telephone, you must be sure you are speaking with the taxpayer or authorized representative before disclosing tax information. See the Taxpayer Authentication guidelines in IRM 21.1.3.2.3, Required Taxpayer Authentication and IRM 21.1.3.2.4, Additional Taxpayer Authentication. Also, before leaving a message on a taxpayer’s answering machine, review IRM 11.3.2.6.1.

3.13.5.1.3  (01-01-2010)
Ethics Awareness

  1. The integrity and dependability of all employees is crucial to accomplish the Service's mission. All contacts made with the public shall reflect the Service's high ethical standards and quality performance.

  2. Employees having access to and working with return information and data must not:

    • Alter data,

    • Disclose information to persons except as authorized by the Internal Revenue Code (IRC),

    • Use the data for unauthorized purposes,

    • Make unauthorized or unnecessary access (browsing) to taxpayer data, or

    • Engage in financial transactions using non-public information to further their own private interests or that of another, nor use their public office for private gain in any way.

3.13.5.1.4  (01-01-2010)
Processing Time Frames for the ECU

  1. Process the following forms and taxpayers' correspondence within established time frames. The established time frames are prescribed in IRM 1.15.29, Records Control Schedule for Submissions Process Campus Records.

  2. IRM 3.30.123, Processing Timeliness, Cycles, Criteria, and Critical Dates contains the established processing time frames. All time frames start from the IRS received dates, unless otherwise specified.

3.13.5.1.5  (01-01-2010)
Batch Requirements

  1. Incoming mail and cases are either:

    1. Delivered to the ECU clerical support area or,

    2. Picked up by an ECU designee from the appropriate area(s) on at least a daily basis.

  2. The batch requirements/ categories may, at a Submission Processing Campus' option, be expanded.

  3. While categories are assigned, if you determine an item belongs in another category, sort as appropriate.

  4. An example is IMF correspondence other than address changes:

    If ... Then ...
    Correspondence clearly gives information concerning a frozen refund, Categorize the items for a fourteen-calendar day period.

  5. At a Submission Processing Center's (SPC's) option, each sort category may be sub-sorted. An example is a CP54 that can be sub-sorted to:

    • Name changes

    • Taxpayer Identification Number (TIN) changes

    • No changes

    • Combination changes, etc.

  6. The sorter must be experienced concerning TAS cases. Any item meeting the TAS criteria must be referred to the manager (or a designee) to expedite handling.

3.13.5.1.5.1  (01-01-2010)
Batch Size

  1. Batch sizes must be based on the volume typically received. The largest volumes received are CP notices. Other types of cases are received in smaller volumes. Therefore, holding a group of Forms 2363 all day to achieve a batch size of "100" is not advised.

  2. Small batches of cases allow a better distribution of the work within the ECU. In addition, special circumstances may dictate that batch sizes are smaller than prescribed in these guidelines.

  3. Although not required, it is recommended to combine partially worked batches of similar cases with the same due dates. This will result in reduced inventories.

  4. Being able to identify types of work and the working schedule without having to look at each individual batch is important. A suggested method is to use colored folders for the batches of work.

  5. Some cases are hand-carried to the manager or a designee. Examples of these cases include:

    • Unpostables

    • TRNS 37

    • TRNS 43

    • Rejects

    • Returns

  6. It is the manager's responsibility to ensure the correct batching of the Entity cases with the appropriate working time frames as prescribed in IRM 3.13.5.1.3.

3.13.5.1.5.2  (01-01-2010)
Batch Work

  1. Take the following actions.

    If ... Then ...
    During a given week, work was batched under an incorrect category, Move the batch to the correct category, but only during the initial week.
    Work is batched under a given category and some items within the group must be suspended (or even the entire batch), Do not move the batch to a category with a longer aging criteria.

  2. It is recognized that in certain situations cases cannot always be corrected within the established time frames or guidelines. However, by aging the cases instead of changing categories, the yearly receipts will not be inflated.

  3. When cases are suspended for correspondence, research, documents, etc. and the information is not received, do not close the cases and reopen with a new received date.

  4. It is recognized that some cases age due to uncontrollable circumstances.

3.13.5.1.6  (01-01-2010)
Correspondence

  1. Entity Control receives a variety of correspondence (letters, cards, notices, etc.) for processing.

  2. Clerks in the ECU are responsible for sorting all incoming correspondence.

  3. Clerks must examine all taxpayer correspondence and attachments.

    If ... Then ...
    taxpayer sends an original document with their letter (e.g.,"Social Security Card" , Marriage Certificate, Divorce Decree, etc.), the clerk/Tax Examiner (TE) must prepare a Form 3699, Return of Documents to Taxpayer, and return the item(s) to the taxpayer.

    Note:

    The ECU must use the Form 3699, Return of Documents to Taxpayer, when returning original taxpayer documentation.

  4. Copies of documents with correspondence must remain with the correspondence.

  5. Copies of documents without correspondence are handled at the Submission Processing Campus (SPC) discretion.

  6. Taxpayer Correspondence is governed by the guidelines in IRM 1.15.29. Correspondence with the taxpayer is necessary for:

    a. All written communication from a taxpayer or his or her representative, excluding tax returns, whether solicited or unsolicited.
    b. Written communication in response to an IRS request for information or data.
    c. Written communication which requests information, including any accompanying tax returns.
    d. Written communication, including annotated notice responses, that provide additional information or disputes a notice.

  7. Taxpayer Inquiries:

    1. When responding to a taxpayer inquiry use language such as the following: "This is in reply to your correspondence of (date)," and provide an explanation of the action(s) taken even if they are exactly what was requested by the taxpayer. Use the appropriate "Correspondex letter" .

      If ... Then ...
      Action has not been completed in 30 days, An interim reply will be sent to inform the taxpayer as to when we expect to complete the required action(s).
      Final answer cannot be provided by the estimated deadline date contained in your interim response, Contact the taxpayer on or before the deadline and provide a reason and new estimated closure date.
      Additional correspondence is anticipated or requested, Request the taxpayers telephone number and the hours most convenient to call.

  8. Enter the correspondence date in the following priority:

    1. Use the date the taxpayers correspondence was prepared or signed

    2. Use the envelope postmark date

    3. Use the IRS received date and subtract three days to compute the correspondence date

    4. Use the current date

  9. The generation of taxpayer letters to only acknowledge the receipt of their information is not required.

  10. When providing the taxpayer with a contact number, provide a toll free number whenever one is available. The general toll free numbers are as follows:

    • 800-829-0922 for IMF taxpayers with a Wage and Investment (W&I) Indicator

    • 800-829-0115 for Business Master File (BMF) taxpayers

    • 800-829-8374 for IMF taxpayers with a Small Business/Self Employed (SBSE) Indicator

    • 1-215-516-2000 for International taxpayers

    Reminder:

    The taxpayers Business Operating Division (BOD) filing requirements varies based on their filing history.

  11. Determining the taxpayers BOD can be determined in the following methods:

    Use Method
    Command Code (CC) LPAGE* taxpayer information displays beside the BOD field
    CC TXMOD taxpayer information displays beside the BOD-CD field
    taxpayers account established with an Employer Identification Number (EIN) use the 800-829-0115 toll free number for BMF taxpayers
    * On CC LPAGE if the taxpayers account is NOT on the National Account Profile (NAP), NOBOD will display beside the BOD field.

  12. Some programs and functions have their own toll free numbers and their toll free numbers are as follows:

    Estate and Gift 1-866-699-4083
    Excise 1-866-699-4096
    Tax Exempt/Government Entities (TE/GE) Accounts 1-877-829-5500
    Taxpayer Advocate Service (TAS)
    TAS TTY/TTD     		1-877-777-4778

    1-800-829-4059

3.13.5.1.6.1  (01-01-2010)
Use of FAX for Taxpayer Submissions

  1. Tax return information can be received via fax as part of return perfection even if a taxpayer signature is required. In circumstances where contact with the taxpayer has been made and documented, fax signatures are acceptable.

  2. Contact with the taxpayer may be by telephone or correspondence. Follow local procedures to determine which method of contact will be used.

  3. Code and Edit examiners will indicate the fax paragraph on the approved Correspondence Action Sheet to advise taxpayers of the option to fax their response.

    Caution:

    Before disclosing any tax information, you must be sure you are speaking with the taxpayer or authorized representative. See the Taxpayer Authentication guidelines in IRM 21.1.3.2.3, Required Taxpayer Authentication and IRM 21.1.3.2.4, Additional Taxpayer Authentication. Fax procedures contained in IRM 11.3.1.10, Facsimile Transmission of Tax Information, must be reviewed prior to faxing confidential information to the taxpayer.

3.13.5.1.7  (01-01-2010)
Transcripts Received from Computer Branch

  1. A variety of transcripts are received from your local computer branch within your campus. To determine the correct area of responsibility of these transcripts, see IRM 3.13.62, Media Transport and Control.

3.13.5.1.7.1  (01-01-2010)
Accounts Management Services (AMS) Entity Transcripts

  1. AMS delivers Entity transcripts electronically and is replacing the printed paper forms. The data is extracted and sorted by a computer program and cases are loaded into the system as inventory items. The system will automatically assign inventory cases to employees based on their skill codes and the number of cases in inventory. The Entity or Unpostable manager, lead or clerk may also manually assign transcript inventory to employees in their unit.

  2. Assigned and unassigned cases will reside on AMS. The reports to track Entity's transcript inventories are also available on AMS.

3.13.5.1.8  (01-01-2010)
Requesting Taxpayer Information

  1. Requests for taxpayer information:

    1. When requesting taxpayer information, a specific requested response time must be given. The taxpayer must be informed of the consequences of non-receipt or untimely receipt of the requested information (in plain, polite language). Example: Non-receipt or untimely receipt of the requested information could delay the receipt of your refund or any future correspondence with the IRS.

    2. If the information for domestic cases (generally 30 days plus 10 days purge time is not received in the allotted time), leave an audit trail with no reply in comments.

    3. If the information for overseas correspondence is not received in the allotted time (70 days), leave an audit trail with no reply in comments.

    4. A request should be made for a telephone number and the times most convenient to call.

    5. Include your employee badge number on all requests.

  2. Whenever possible, IDRS "C" letters must be used to correspond with taxpayers.

    Note:

    Be sure the letter clearly expresses the message in simple language.

    If ... Then ...
    Inquires are received from persons living abroad about where to apply for a TIN, Correspond and direct them to the nearest U.S.A. Embassy or Consulate.

  3. Instructions throughout this manual refer to written correspondence. At each SPC's option if a phone call can resolve the situation, this method may be used.

    Caution:

    In all taxpayer telephone contact, care must be taken to ensure that the IRS employee is actually communicating with the taxpayer or his/her authorized representative. Adequate disclosure probes/procedures must be conducted on every call. If necessary, see IRM 11.3.2, Disclosure to Persons with a Material Interest.

  4. When contacting a taxpayer by telephone, you must use the authentication disclosure procedures found in IRM 21.1.3.2.3, Required Taxpayer Authentication.

    Caution:

    Generally, no tax information protected by IRC Section 6103 may be left on an answering machine or voice mail.

  5. Exceptions to this guideline are shown in IRM 11.3.2.6.1(2) c and include:

    • Where the taxpayer has specifically requested that information be left

    • The taxpayer has stated that they are the only one with access to the answering machine/voice mail, and

    • There has been positive identification of the number reached by the IRS employee using the standards above or through prior agreement of the taxpayer.

3.13.5.1.9  (01-01-2010)
Timeliness Guidelines

  1. Timeliness guidelines for working taxpayer correspondence are outlined in IRM 1.15.29, Records Control Schedule for Submissions Process Campus Records. Periodic review of the correspondence inventory is required to ensure the timeliness requirements are being met as outlined in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates. A reporting system must be established to alert management to any problems.

  2. Unnumbered amended returns (e.g., 1040X, 1120X, etc.) although not included in the definition of taxpayer correspondence must be processed following the guidelines in IRM 1.15.29.

3.13.5.1.10  (01-01-2010)
Receipt of Erroneous Taxpayer Forms, Payments and Correspondence

  1. Taxpayers may forward payments/correspondence to an incorrect campus. They may also send address changes to the address on the mail packages from the Regional Disbursing Center (RDC).

  2. The RDC has instructions to forward this mail to the appropriate SPC that services the particular taxpayer.

  3. Address changes will be completed in the receiving SPC provided all the necessary information is available.

    Note:

    Solo Form 8822s are being transshipped to the Business Master File (BMF) SPC's (Ogden Submission Processing Campus (OSPC) and Cincinnati Submission Processing Campus (CSPC)) if the BMF portion only is completed. Also, if solo Forms 8822 are received with both IMF and BMF portions completed, IMF will complete the IMF portion of the Form 8822. The Form 8822 will then be transshipped with a notation that the IMF portion has been completed. See the transshipping coordinator for further information.

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

    1. Compare the yellow label address change sticker to the posted/pending name and address information to verify it is an address change for the same taxpayer.

    2. If a better address is not found, use yellow address provided by USPS to update the taxpayers Last Known Address (LKA).

      Example:

      If the yellow label shows Allison M. Wren with a newer address and CCs ENMOD/IMFOLE shows Allison Wren
      and the old address matches the taxpayers LKA
      and the address update cycle is prior to the address on the USPS yellow label
      use the yellow sticker address information to update the taxpayers address.

    Note:

    If you do not find a better address on undeliverable standard mail, it should be treated as classified waste. Recycling this material is acceptable if all taxpayer specific information is removed before recycling.

  5. Name change requests must be completed in the receiving SPC provided enough information is available.

  6. For requests other than address and name changes, decisions must be made on a case-by-case basis to decide if enough information is available to work the request or route the request to the responsible business area.

  7. TIN changes must be transshipped due to the possibility of scrambled TIN's, adjustment control cases, pending audits, etc.

  8. If the taxpayer does not provide enough information to process the request or there is not enough information available in the receiving SPC, transship to the appropriate SPC.

  9. However, once your SPC begins the case, it must be completed unless another campus agrees to accept the case.

    Note:

    When the acceptance agreement is reached, the transmittal must include the names of the employees agreeing to the acceptance and the sender's name.

3.13.5.1.10.1  (01-01-2010)
Receipt of Form 1040 Series Returns with an Individual and/or Business Name and an EIN

  1. Entity will receive Form 1040 series returns (Forms 1040/1040A/1040EZ/1040X) from Code & Edit (C&E) to determine if the taxpayer has a "Single Member" or "Sole Member" Limited Liability Corporation (LLC) filing requirement or if the IMF tax return is a duplicate filing.

  2. Use CCs NAMES, NAMEE, IMFOLT, BMFOLE, INOLES, TXMOD, etc. research the taxpayers account.

    Note:

    A single member or sole member LLC account will contain the words "SOLE MBR" or "SINGLE MBR" within the Sort Name line as shown on CC INOLES


    Command Code BMFOLE will display the LLC indicator on Line 14 of the screen display.

    If... And... Then...
    a. Entity DOES NOT locate a Social Security Number (SSN) for the taxpayer   1. Use the Form 4227 and notate "No SSN located/Cleared by Entity" .
    2. Return the document to C&E using the Form 4227.
    b. the taxpayer has a single/sole member LLC filing requirement and the taxpayer filed with Schedules C and/or F
    1. Use the Form 4227 and write the taxpayers SSN and "Single Member LLC" and notate the return is "Complete/Cleared by Entity" for processing.

    Note:

    The return is determined to be complete because taxpayer included necessary Sch. C and/or F.


    2. Return the case to C&E using the Form 4227 and be sure to include the SSN.
    c. taxpayer DOES NOT have an LLC filing requirement   1. Use the Form 4227 and notate "No LLC Filing Requirements/Cleared by Entity" .
    2. Return the document to C&E using the Form 4227.
    d. Entity locates a TC 150 for the same tax period (shown through CC IMFOLT) SSN is found 1. Write the taxpayers SSN and "Possible 1040X" on the Form 4227.
    2. Forward the case to the 1040X Unit using the Form 4227.

3.13.5.1.11  (01-01-2010)
Spanish Computer Letters

  1. When using any Spanish version computer letter or a pre-printed letter that requires the entry of the date, the spelling of the month must also be in Spanish. The date and month must also be shown in the manner used by Spanish language users (i.e., date, month and year.) The date and month and the month and year are to be separated by the word "de" instead of a comma.

  2. Pertinent Spanish information is listed in the following table:

    Enero (January) Julio (July)
    Febrero (February) Agosto (August)
    Marzo (March) Septiembre (September)
    Abril (April) Octubre (October)
    Mayo (May) Noviembre (November)
    Junio (June) Diciembre (December)
    Example: May 5, 2007, is written 5 de Mayo de 2007.

3.13.5.2  (01-01-2010)
Entity Section

  1. The "entity section" on a taxpayers account contains a variety of taxpayer information.

  2. Some of the elements that comprise the IMF Entity are as follows:

    • Primary taxpayers Name

    • Name Control (N/C)

    • Address

    • Taxpayer Identification Number (TIN). See additional information in paren (3) below.

    • Date of Birth (DOB)

    • Spouse's Name

    • Spouse's TIN

    • Filing Status Code (FSC)

    • Name Line Year

    • Fiscal Year Month (FYM)

    • Mail Filing Requirement (MFR). See IRM 2.3.51, CC IMFOL for additional information on the applicable MFR codes.

    • The SSA, IRS valid and IMF Name Controls

    • Scrambled Social Security Number (SSN) indicators (XXXSSN)

    • Date of Death (DOD)

  3. The IMF TIN may be a Social Security Number (SSN), IRS Individual Taxpayer Identifying Number (ITIN), Internal Revenue Service Number (IRSN) or an Adoption Taxpayer Identification Number (ATIN) (used mostly for dependent processing) .

  4. The Date of Birth (DOB) and Date of Death (DOD) information is obtained from the Social Security Administration (SSA) and through taxpayer contact.

  5. Taxpayer ITINs and ATINs are assigned at the Austin Submission Processing Campus (AUSPC).

3.13.5.2.1  (01-01-2010)
Establishing & Maintaining the Entity

  1. This section describes how to establish and maintain the entity section of a taxpayers account. If the entity information is not properly established or maintained, it will result in:

    • Poor service to the taxpayer,

    • Unnecessary work throughout the SPC

  2. The IMF entity is updated and/or established via IDRS input or through the processing of tax documents such as:

    • Filing of a tax return

    • Receipt of taxpayer correspondence

    • Generation of internally processed documents

  3. The items established by the filing of the return include the following:

    • Primary and Secondary taxpayer names

    • Address

    • Primary and Secondary SSNs

    • Filing Status Codes

    • Type of return

  4. To establish an account for a taxpayer through taxpayer correspondence or with an internal document, the tax examiner must enter all the required elements through IDRS.

3.13.5.2.1.1  (01-01-2010)
Maintaining IMF Entity

  1. IMF Entity is responsible for researching and correcting taxpayer account(s).

  2. Entity tax examiners receive a variety of work. The following is a partial list of the different types of Entity work.

    Note:

    This list is not all inclusive:

    • TRNS 37

    • TRNS 43

    • CP54B

    • CP54E

    • CP54G

    • CP54Q

    • Form 4149

    • Taxpayer Correspondence

    • Name Changes and Address Changes (taxpayer generated)

    • Scrambled TIN Cases (Adjustment Section-Internal Revenue Service Campus (IRSC))

    • Multiple Filer Cases (Examination Section-IRSC)

    • Unpostables

    • ZIP Error Listing, 757-68-11 for IMF

    • Assigning EINs

    • Insolvency Cases

    • Account Maintenance Research (AMRH) Transcripts

3.13.5.2.1.2  (01-01-2010)
Entity Changes from Oral Statements

  1. All entity changes/corrections made due to oral statements from taxpayers or their authorized representatives must include the required elements outlined in IRM 21.1.3.

  2. When contacting a taxpayer by telephone, use the authentication disclosure procedures found in IRM 21.1.3.2.3, Required Taxpayer Authentication.

    Note:

    The IRS has granted a waiver to allow oral address changes for taxpayers affected by Presidentially-declared disasters. See IRM 21.1.3 Accounts Management and Compliance Services Operations. Disaster information is contained specifically in IRM 21.1.3.20, Oral Statement Authority.

    Note:

    Never leave any taxpayer information on the taxpayers' answering machines or voice mails, per IRM 11.3.2.6.1, Leaving Information on Answering Machines/Voice mail.

  3. Source Documents are not always required to complete minor entity changes (examples: obvious address misspellings, corrections to addresses, etc.) if you are absolutely sure you are speaking to the taxpayer or their authorized representative.

    Note:

    See the taxpayer authentication procedures in IRM 21.1.3, whenever you must speak to a taxpayer by telephone or face-to-face contact.

  4. Do not complete an address change for both taxpayers (who filed married filing jointly in prior years) without contact/consent from both taxpayers. See IRM 3.13.5.12. for instructions on processing oral address changes.

3.13.5.2.1.3  (01-01-2010)
Document Locator Number (DLN) - Use Block Series Indicator of "8"

  1. The DLN is a controlled number assigned to every return or document input and is used by the IRS to control, identify, and locate documents. The fourteenth (last digit) is the year of processing and is assigned by the campus computer at the time of the original input.

  2. The following is an example of an DLN:

    File Location Code (FLC) Tax Class Doc. Code Julian Date Block Series Serial No. List Year
    89 2 10 105 600 25 5

  3. Employees working in the ECU must use an "8" in the BLK-SERIES-IND field of CC INCHG.

    Note:

    When an 8 is entered, a numerical range of 800 through 979 will post in the block series of the posted DLN. This clearly identifies the transaction codes that were entered by the ECU.

    Exception:

    Do not use "8" in the block series field when entering a Transaction Code (TC) 040, TC 041 or completing an address change using AMS.

3.13.5.2.1.4  (01-01-2010)
Updating Taxpayer Information Due to Notification of their Death

  1. If correspondence, a notice, etc. is the initial notification of a taxpayers death, change the name line to reflect the word "DECD" after the taxpayers name for the current processing year. If the deceased taxpayer had filed Married Filing Jointly (FSC 2) in a prior year, ensure the DECD is added to the correct taxpayer. Complete this action only when the taxpayer died in the current processing year.

  2. For more detailed instructions when a taxpayer died in a prior year, See IRM 3.13.5.47.11.

  3. For more detailed instructions on how to input taxpayer information due to their death, See IRM 3.13.5.36.6.

3.13.5.3  (01-01-2010)
Valid and Invalid Segment of the IMF

  1. The IMF is structured into two segments "valid and invalid."

  2. IRS invalid IMF taxpayer accounts display with an asterisk (*) immediately following the taxpayers TIN.

  3. IRS valid IMF taxpayer accounts display without an asterisk after the taxpayers TIN.

  4. The taxpayers TIN/Name Control is determined to be VALID when it matches specific name controls displayed on CC INOLES. See IRM 3.13.5.27.3.7. for further information on the Name Controls as shown on CC INOLE.

    The DM-1 files are updated four times a year and are completed in January, April, July, and November.
    The specific quarterly update cycles are 05, 15, 31, and 44.

    Note:

    Important: A taxpayer may have a valid SSN assigned by the Social Security Administration , but their account could reside on the "invalid" segment of the IMF due to a TIN/Name Control Mismatch.

3.13.5.3.1  (01-01-2010)
IMF Segmentation of Valid/Invalid Accounts

  1. The IMF is segmented according to TIN validity. Valid TINs reside on IMF in TIN sequence order followed by invalid TINs in TIN sequence order.

  2. It is possible for two or more different taxpayer accounts to reside on IMF under the same TIN. See information below as an example:

    • One taxpayer account resides on the valid side/segment of the IMF.

    • A different taxpayers account resides on the invalid side/segment of IMF.

    Note:

    Look for possible scrambled TIN conditions.

  3. The same taxpayer can reside on IMF on the both valid and invalid segments of IMF as shown below:

    • The taxpayer has filed with different names in different tax periods (example: JONE 2007 and SMIT 2008).

    • The taxpayer has reported one name to SSA; but filed their return with a different name.

  4. The IRS conducts a "proximal matches" on name controls in an attempt to match taxpayers name on the DM–1 File. See IRM 3.13.5.3.2. If a proximal match is obtained, the entity information is coded "VALID."

3.13.5.3.2  (01-01-2005)
Proximal Match on IMF Name Control

  1. IMF completes a proximal match on taxpayers Name Control (N/C) and their TIN if it determines a mismatch condition. In order for IMF to obtain a "proximal match" on the taxpayers IMF N/C and TIN, the following conditions must be met:

    If... And... Then
    First letter of the IMF N/C matches the first letter of name control(s) found on DM-1 associated with this TIN Any two letters are equal to the same two relative positions of the NC(s) found on DM-1
    OR
    Any two adjacent positions when interchanged, are equal to the same two relative positions of the NC(s) found on DM-1 and the remaining position of IMF NC is equal to the same relative position found on the DM-1     		Proximal Match occurs

  2. This process results in a smaller volumes of cases.

3.13.5.3.3  (01-01-2010)
Common Causes for Invalid IMF Cases

  1. One of the most common reasons for taxpayer accounts to reside on the invalid segment of IMF is filing returns with a non matching name than the names that are displayed on NAP. NAP compares the VALID name controls on the file to the Name Controls received from the following sources:

    • Social Security Administration (SSA)

    • ITIN processing

    • ATIN processing, and;

    • IRS Validation processing

  2. The following helps to demonstrate how taxpayer name changes cause IMF invalid taxpayer account conditions:

    1. SSA/ITIN has only one name listed for a taxpayer and the taxpayer files with the IRS using a different name:

      SSA application or ITIN (card) shows: SSA/ITIN DM-1 name control: IRS Tax Return and name control:
      Allison Jones Jones (Jone) Allison Smith (Smit)

    2. SSA has only two surnames listed for the taxpayer and the taxpayer uses a different surname when they file their return/payment.

      SSA application (card) shows: SSA DM-1 name control: IRS Tax Return shows:
      Allison Jones Jones (Jone) Allison Smith (Smit)
      Allison Jones
      Allison Smith       		Jones (Jone)
      Smith (Smit)       		Allison Brown-Jones (Brow)

  3. Other causes for an invalid taxpayer account maybe due to:

    • Marriage, divorce, or legal name changes

    • Transcription errors made by the IRS

    • Taxpayer(s) using another taxpayers TIN or Name

    • Family members using other family member's SSNs in error

    • Taxpayers reporting their SSN incorrectly

    • Input errors by SSA and the ITIN department

3.13.5.4  (01-01-2010)
Data Master One (DM–1) File

  1. The DM–1 file is a database of name controls and associated TINs received from these four sources:

    Social Security Administration (SSA)
    IRS processing
    IRS Individual Taxpayer Identification Number (ITIN) File
    ATIN (Adoptive Taxpayer Identification Number) File

    Note:

    The ITIN and ATIN processing is completed at Austin Submission Processing Campus (AUSPC).
    The ATIN and ITIN taxpayer information is sent forward DAILY. However, these taxpayer accounts will initially reside on the invalid segment.
    The new ATINs, ITINs, IRS Valid and the new SSA Accounts will be directed to the invalid side of IMF.
    These new accounts WILL NOT validate or attempt to post to the valid side of IMF until the next quarterly merge.

    Reminder:

    The DM-1 quarterly updates are done in January, April, July, and November of each year.
    The quarter merges are scheduled in cycles 5, 15, 31, and 44.

  2. The DM–1 receives weekly updates from the SSA and the traditional IRS weekly processing sources.

  3. The DM–1 file determines the validity of all transactions. It "directs" transactions to either the valid or the invalid segment of the IMF.

    1. Transactions that match the TIN/Name Control on the DM–1 File are directed to the valid segment of the IMF for posting.

      Note:

      IMF Valid TINs display without an asterisk.

    2. Transactions that successfully obtain a proximal match on the IRS valid name control file are directed to the valid segment of the IMF for posting. Refer to See IRM 3.13.5.3.2. for additional information on proximal matching.

    3. If the TIN and Name Control were added this quarter, the transaction are considered valid. However, these transactions are directed to the invalid segment of the IMF for posting until the quarterly merge is completed.

  4. The DM–1 file may display/record more than one name control for a TIN.

  5. See IRM 3.13.5.36.4. for additional information to determine whether a taxpayer name change/correction is warranted.

    Reminder:

    It is important to note that IMF does move VALID IMF accounts to the INVALID side of IMF due to the quarterly merges.

3.13.5.5  (01-01-2010)
National Account Profile (NAP)

  1. The NAP contains information received from several sources. The sources of information are as follows:

    • Data Master One (DM–1) file

    • Social Security Number (SSN) file

    • Employer Identification Number (EIN) file

    • Employee Plan Master (EPMF) file

    • Cross Reference (XREF) file

  2. The NAP also provides extensive taxpayer entity information for the primary taxpayers on the IMF, BMF (SSN/ITIN & EIN), and EPMF. The NAP also contains spouse and dependent cross-reference information.

  3. If any of the name control(s) listed below matches the name control used by the taxpayer (for the specific taxpayer period) and the TIN, the taxpayers account will attempt to post during the quarterly merge.

    1. SSA Name Control(s)

    2. ITIN Name Control

    3. New SSA Name Control(s)

    4. IRS Valid Name Control(s)

    5. Adoption Name Controls

      Note:

      SSA name controls displayed on CC INOLES are NOT listed in chronological order. If any name control(s) listed on the SSA name control line or the ATIN or ITIN name control match the name control used by the taxpayer, the taxpayers account will attempt to post to the valid side of IMF.
      The posting to the VALID side will be completed after the correction transaction codes posts, or;
      after upon completion of the DM-1 quarterly merge.

  4. A primary taxpayer may file using an ATIN. However, more frequently ATINs are used for dependents.

  5. Command Code EOGEN is used as a research tool to display EIN and name line information for Exempt Organizations (EO).

  6. Command Code SPARQ is used as a research tool to display the address information for both the primary and secondary taxpayers on a jointly filed return. Command code SPARQ first checks to see if the most current name line year for the primary SSN still has the same secondary SSN. A check is then made to see if the secondary SSN is now filing as a primary taxpayer. A final check is made, using the cross reference data on the NAP to see if the secondary SSN is now filing jointly with another primary taxpayer. If more than one of the above is possible, the name line year is used to determine the most current address.

    Note:

    If CC SPARQ is unable to locate a more current address for the secondary SSN, only the address for the primary SSN will be displayed.

3.13.5.6  (01-01-2010)
Weekly NEW SSA Name Control (N/C) Indicator Files

  1. The IRS receives weekly tapes from SSA containing all the name controls and SSNs assigned or updated for the one week period. These updated records display beside the "NEW SSA N/C" field as shown on CC INOLES.

    If ... Then ...
    taxpayers account is already established on the invalid segment with matching TIN and name control, Transaction will post.
    taxpayers account is already established on the invalid segment with a different TIN and name control, Transaction will not post.

  2. In addition to the weekly SSA records, IMF also completes the same matching process on taxpayer accounts that were made IRS-valid.

  3. When the quarterly DM-1 merge is completed, all accounts with "NEW SSA N/C" indicators turned "on" will be turned "off" . The accounts that resided on the invalid segment are validated against the DM–1 File.

    If ... Then ...
    Match is obtained, taxpayers account attempts to move to the valid segment of IMF.
    No match is obtained, taxpayers account is returned to its original slot on the invalid segment of IMF.

  4. When a transaction finds a match on the DM–1 file with a "NEW SSA N/C" indicator present, the transaction will attempt to post to the valid side/segment of IMF.

  5. IF the account is considered invalid but the input name control matches the "NEW SSA N/C" , the taxpayer WILL NOT receive entity notices and their refund (if applicable) WILL generate.

  6. Taxpayer accounts with the "NEW SSA N/C" literal may be valid accounts residing on the invalid segment of IMF. However, all NEW SSA N/C, IRS VALID, ATIN and ITIN accounts reside on the invalid segment until completion of the quarterly DM–1 merges.

    Note:

    The quarterly updates of the DM-1 File are done in January, April, July, and November of each year.
    The quarter merges are scheduled in cycles 5, 15, 31, and 44.

  7. It is important to note that before an IMF entity notice is generated, the "NEW SSA N/C" indicator is checked.

  8. If the NEW SSA N/C indicator displays on a taxpayers account with a valid SSN and the refund is being held due to the timing of the IMF quarterly update, thoroughly research the taxpayers account.

    Note:

    Use CCs IMFOLT, IMFOLI, INOLET, INOLES, ENMOD, TXMOD and REINF to ensure the taxpayer is valid and the account has no outstanding issues and whether a refund is pending. Other research may be warranted due to any unique taxpayer-related issues encountered.

3.13.5.6.1  (01-01-2010)
NEW SSA N/C Indicator on CC INOLE

  1. Taxpayer accounts corrected with a TC 016 (IRS Valid) display the taxpayers IRS-valid N/C on CC INOLE. Initially, the assigned name control displays directly beside the "NEW SSA N/C" field.

  2. The IRS-valid name control continues to display beside the NEW SSA N/C field until after the quarterly merge is completed.

  3. Once the IRS-valid name posts (after the quarterly merge), the IRS-valid name control then displays on CC INOLE beside the "IMF N/C" field. See IRM 3.13.5.6.

3.13.5.7  (01-01-2010)
Customer Account Data Engine (CADE)

  1. CADE will incrementally replace the IMF and its related IDRS components. Taxpayer records will be moved from the current processing environment master file to the modernized system, using a release-based approach starting with the simplest taxpayer accounts.

    1. Accounts that are removed from IMF onto CADE will be available for display using the CC IMFOL.

    2. The User does not need to change the input method to access CADE data using IMFOL. The IMFOL definer codes and input fields are the same for CADE accounts as they are for accounts residing on the IMF. The screen outputs for CADE are also the same.

    3. CADE accounts can be identified by a CADE literal that will be displayed on the upper right of all screens.

    4. If a CADE account receives transactions that can not be processed by the current release of CADE, it will be restored to IMF. The CADE literal on the data screens will reflect this condition during the restoration period.

    5. IMF processing will continue to be weekly, but CADE processes daily. Day of Week has been added to many Cycle fields. CADE Day of Week will contain numeric values '01' through '07' corresponding to the days Monday through Sunday.

    6. IMF posted transactions will contain Day of Week = numeric value of "08" to distinguish them from CADE posted transactions. The Cycle Day of Week is also displayed.

3.13.5.8  (01-01-2010)
IMF Automated Establishment of Secondary Taxpayers and Correction Procedures

  1. IMF completes a special process to establish the secondary taxpayer on IMF for all Married Filing-Joint accounts. IMF automatically separates the secondary taxpayer from the primary taxpayer account and establishes a separate account on IMF.

  2. You can identify the IMF-established secondary taxpayer accounts using CCs IMFOLE or ENMOD. The secondary taxpayer accounts established by IMF display with the following unique DLN:

    TC 000 displays with a DLN of XX263-001-88888-X
    XX indicates the File Location Code (FLC) of the campus or area office.

    Note:

    IMF does not establish secondary taxpayer accounts if any of the following conditions exist:

    Secondary SSN (S-SSN) is invalid or unavailable
    "DECD" is present in Secondary Name Line
    Primary SSN is the same as the Secondary SSN
    No spouse name indicated when the primary taxpayer filed using FSC 2 or 7

  3. These IMF-created secondary accounts may also display subsequent updates to the taxpayers accounts. Examples of these subsequent TCs are as follows:

    • TC 013

    • TC 014

    • TC 971 with Action Code 050 (changes the Business Operating Division (BOD))

    Note:

    All of these subsequent TCs will also contain the unique DLN of XX263-001-88888-X.

  4. A very small portion of the taxpayer accounts that were established by IMF could cause:

    • Erroneous CP Notices

    • Incorrect establishment of taxpayer Name and Name Control

    • IMF Unpostable conditions

    Note:

    These accounts require corrections using TC 040 or TC 041 to correct the secondary taxpayers name or only TIN and to bypass NAP validations. See IRM 3.13.5.44. and See IRM 3.13.5.45. for TC 040 and TC 041 instructions.

  5. If a TIN change is required to the secondary taxpayers account who filed married filing jointly (FSC 2), a two-step correction process is needed. See IRM 3.13.5.35. and See IRM 3.13.5.42. for additional information.

  6. Before correcting the taxpayers account, thoroughly research the taxpayers account using CC INOLET and/or INOLES to display the IMF Name Controls and SSA Name Controls used by the taxpayer.

    1. If necessary, use CC MFTRA U to request a NUMIDENT for the taxpayer to determine all the SSA Names reported by the taxpayer.

      Note:

      Requesting the SSA information is especially important if it is difficult to determine if the taxpayers Name Control was corrected due to a proximal match such as shown in the following example:

      IMF N/C SSA N/C
      BCAK BACK, MCPH

    2. If necessary, See IRM 3.13.5.3.2. for additional information on proximal matching.

  7. Use TC 040 to change name or TIN of the taxpayers account that resides on the valid segment of IMF.

  8. The following Information may be needed to complete a TC 040:

    1. Enter Name Control

    2. Enter all name lines

    3. Enter the year and TC 040 in the appropriate field(s)

    4. Enter FSC

    5. Enter new TIN, if appropriate

    6. Enter reason for the change in the REMARKS field

  9. Use TC 041 to correct a name or only TIN of the taxpayers account that resides on the invalid segment of IMF (if required, cycle delay the TC 041 for three additional cycles);

  10. The following taxpayer Information maybe needed to successfully change to the invalid segment of IMF is as follows:

    1. Enter new Name Control

    2. Enter primary name line

    3. Enter year name line

    4. Enter TC 041

    5. Enter FSC

    6. Enter new TIN

    7. Enter a description of changes in the REMARKS field

  11. TC 040/041 corrections do not go through the DM–1 validation process. Therefore, it is important to use TC 040/041 ONLY when IMF establishes taxpayers incorrectly or the taxpayer provides "proof" of their identity. This proof includes copies of the following items:

    1. Marriage certificates clearly showing name change

    2. Divorce decrees clearly showing name change

    3. Legal documents clearly showing name change

  12. A social security card alone is NOT proof of a taxpayers identity. If CC INOLE does not reflect any of the names shown on the social security card, do not complete the name changes with a TC 041 and bypass the NAP.

3.13.5.9  (01-01-2010)
Social Security Administration (SSA) Requirements

  1. SSA issues SSNs to qualified applicants.

  2. SSA procedures require that all applicants must submit documentation to establish their age and identity if they are a U.S. citizen or a lawful alien.

    Note:

    SSA may use the Form SSA-2458, Report of Confidential Social Security Benefit Information, to communicate miscellaneous SSA updates/corrections.

  3. Applicants must apply in person.

  4. If a change or replacement card is required, the applicant must also submit documentation before their request will be processed.

    Note:

    SSA does not correct taxpayer records or issue revised or SSN replacement cards due to IRS supplied information.

  5. It should be noted that SSA taxpayer name changes are not mandatory. The IRS can only suggest to the taxpayer to inform the SSA of their name changes. However when taxpayers inform the SSA of their name changes, weekly SSA name updates are received from the DM-1 File updates.

3.13.5.10  (01-01-2010)
Taxpayer Identification Numbers (TINs)

  1. The IRS uses four different types of TINs when processing IMF taxpayer accounts. They include:

    • Social Security Numbers (SSNs),

    • Individual Taxpayer Identification Numbers (ITINs)

    • Adoption Taxpayer Identification Numbers (ATINs)

    • Internal Revenue Service Numbers (IRSNs)

  2. All four TIN formats are included in subsections 3.13.5.9.1 through 3.13.5.9.4.1.

3.13.5.10.1  (01-01-2010)
Social Security Number (SSN) Format

  1. SSA issues SSNs in the following format: XXX–(area), XX–(group), XXXX–(serial number).

  2. The SSNs in the following examples are invalid and were never issued through the Social Security Administration:
    000-XX-XXXX
    111-11-1111
    222-22-2222
    777-77-7777
    123-45-6789
    666-66-6666, etc.

    Reminder:

    Research is required to determine the taxpayers correct SSN. If an SSN cannot be located, an IRSN is required to process a taxpayers payment or return.

3.13.5.10.2  (01-01-2010)
IRS Individual Taxpayer Identification Number (ITIN) Format

  1. The ITIN displays in the same format as regular SSNs: XXX–XX–XXXX.

  2. ITINs always begin with the digit "9" .

  3. The fourth and fifth digit range will always be within the assigned range of "70" through "88" . The last four digits are assigned in ascending sequential order. Example of an ITIN format 9XX-71-XXXX.

  4. See IRM 3.21.263 for additional information on ITINs.

3.13.5.10.3  (01-01-2010)
Adoption Taxpayer Identification Number (ATIN) Format

  1. The ATIN format is in the same format as regular SSNs: XXX–XX–XXXX.

  2. However, the ATIN will always begin with the digit "9 " and the fourth and fifth digit will be "93" . The last four digits of the ATIN are assigned in ascending sequential order. Example of an ATIN format: 9XX–93–XXXX.

  3. ATINs are being completed at the Austin Submission Processing Center (AUSPC).

  4. For additional information on ATINs, see IRM 3.13.40, Application for Tax Identification Number for Pending U.S. Adoptions.

3.13.5.10.4  (01-01-2010)
Internal Revenue Service Number (IRSN) Format

  1. The IRSN format is in the same format as regular SSNs: XXX–XX–XXXX. However the IRSN will always begin with the digit "9" .

  2. The fourth and fifth digits signify the Internal Revenue Service Campus (IRSC) Code where the IRSN was originally assigned or the newer expansion range assigned to that campus.

  3. When the original IRSN ranges are exhausted, the campus should begin using the expansion range allotted to their campus. See the following table to determine the origination of an IRSN assignment:

    IRSC 4th and 5th Digit Ranges for IRSNs Expansion Ranges
    Andover 08 38
    Atlanta 07 37
    Austin 18 06
    Brookhaven 19  
    Cincinnati 17 02
    Fresno 89 10
    Kansas City 09 39
    Memphis 49  
    Ogden 29 04
    Philadelphia 28 05

  4. The Temporary/Scrambled application does not use Area Offices (AOs) Codes when issuing IRSNs.

  5. Typically IMF Entity will not assign an IRSN to anyone other than the primary taxpayer.

3.13.5.11  (01-01-2010)
TIN-Related Actions

  1. When an IMF taxpayers account moves from one TIN to another TIN or from one segment of master file to the other segment of IMF (e.g., valid/invalid), it resequences or merges the account.

    Note:

    Never attempt to merge two accounts when both accounts ("from" and "to" ) have a TC 150 present for the same tax period. For additional information, see IRM 21.6.2, Adjusting TIN-Related Problems.

  2. Only the following entity transaction codes (TCs) resequence taxpayer accounts:

    TC 011 Input to change the TIN on an account on IMF.
    This transaction is systemically compared against the DM-1 file.
    TC 013 Input to change the name on an taxpayers account.
    This transaction is systemically compared against the DM-1 file.
    TC 040 Input to change a TIN or name on an account to the valid segment.
    This transaction is not compared against the DM-1 file and bypasses NAP checks.
    TC 041 Input to change TIN or name of an account to the invalid segment.
    This transaction is not systemically compared against the DM-1 file and bypasses NAP checks.

  3. The following contains transaction code exception processing for specific IMF cycles:

    Exception:

    During cycles 48 through 04, TC 011, 013, 040 and 041 can be input. However, the posting of the transactions will not occur until after cycle 04 or later.

  4. Resequencing of accounts is accomplished by one of these two methods:

    • Automatic IMF resequencing

    • Input of an entity transaction

  5. See IRM 3.13.5.31. for additional information on Posting Delay Codes (PDCs).

3.13.5.11.1  (01-01-2010)
Scrambled TIN Cases

  1. A scrambled TIN case occurs for the following conditions:

    1. Returns are filed by two or more taxpayers using same TIN,

    2. An accurate TIN for the taxpayers cannot be determined,

      Note:

      If a correct TIN is located for either taxpayer, the account must be separated. See IRM 21.6.2, Adjusting TIN-Related Problems, for detailed instructions.

    3. When two individuals with the same or similar names receive the same SSN from the SSA.

  2. A scrambled TIN condition is identified as:

    Scramble indicators "01, 04, 10, 12, 13, 20, 21, 22, 23, or 24" display on CCs IMFOLE, INOLES, or ENMOD
    "XX" on CP54

  3. Every effort must be made to locate a correct TIN for both taxpayers:

    1. Research using CCs IMFOL, RTVUE, INOLE, ENMOD, NAMES, NAMEI, FINDS and REINF, etc.

    2. Use CC MFTRA, request type "U," to obtain the NUMIDENT information, if needed.

      Note:

      The NUMIDENT transcript is for internal use only and must never be sent to the taxpayer.

  4. If you discover the case is a scrambled case, do not take any further action.

    1. Complete a Form 3465 and forward the case to the appropriate Customer Service Representative (CSR) in Accounts Management.

    2. Follow their directions regarding the resolution. The REMARKS section of the IDRS command code used must reflect, "coordinate with Accounts Management."

    3. Route scrambled cases requiring Statute action to the Statute function.

  5. Many scrambled cases are identified while working the following types of cases:

    1. CP36s

    2. Duplicate filing of a return

    3. Taxpayer inquiries

    4. NOMRG transcripts

    See IRM 21.6.2, Adjusting TIN-Related Problems, for further information.

3.13.5.11.2  (01-01-2010)
Mixed Entity/Multiple Filing Conditions

  1. A multiple filer condition or (Mixed Entity) occurs when more than one individual files using the same TIN. Any of the following conditions could cause multiple filing issue:

    • Use of an SSN by more than one unauthorized individual (invalid segment of IMF).

    • One or two individuals filing two different tax returns for same tax period with same TIN.

    • Family members using the same individual TIN in error (valid segment of IMF)

  2. When it is determined that multiple filers are involved in a case, see the following table:

    If the account resides on... Then ...
    Invalid segment of IMF File and they filed as the primary filer a. Secure both documents (e.g., returns) from files.
    b. Issue "C" letters to each individual informing them to obtain a valid TIN, and/or file Form W–7.
    c. Suspend the case for 45 days or until a reply is received from one or both the taxpayers involved.
    d. If no reply, coordinate with Accounts Management.
    Valid segment of IMF a. Take no action
    b. Coordinate the case with the appropriate tax examiner/unit in Accounts Management.
    c. Follow their directions regarding resolution.
    d. Annotate on IDRS in the REMARKS section, "coordinate with Accounts Management. "

3.13.5.12  (01-01-2010)
Acceptable Address Changes from Oral Statements

  1. Background:
    Changing a taxpayers Last Known Address (LKA) through an oral statement is allowed ONLY in special circumstances. If the taxpayer or their authorized representative requests an address change/correction through telephone or direct contact, ensure it is the "correct" taxpayer or their authorized representative.

    Caution:

    Due to the high level of identity theft, it is extremely important to ensure changing/updating/correcting a taxpayers address is warranted and necessary. To ensure you are speaking directly with the correct taxpayer(s) or their authorized representative, see IRM 21.1.3, for required taxpayer authentication guidelines, if necessary.

  2. Entity tax examiners are not always required to refer to the specific Part 21, Customer Service IRMs when it involves "taxpayer call-in" procedures. Portions of this information is specific to Customer Service Representatives (CSRs), Revenue Agents and Tax Examiners (TEs) whose job responsibilities mainly involve serving taxpayers through telephone contact/walk-in sites.

  3. See IRM 10.5.3, Privacy, Information Protection, and Data Security, The Identity Theft & Incident Management Program if additional information is needed.

  4. If contacted by a taxpayer and it is determined they currently live or their LKA is located in a Presidentially-declared disaster area, complete the required taxpayer authentication process prior to inputting the change of address . These impacted taxpayers DO NOT have to meet the IDRS open issues listed in paren (4) following. See IRM 21.1.3 for the required taxpayer authentication process.

    Note:

    In order to expedite service to the taxpayer and assist in reducing taxpayer burden, the Commissioner of the IRS granted a waiver to use oral authority to change an address if the taxpayer states he/she was affected by a Presidentially-declared Disaster area.

    Reminder:

    When updating taxpayer addresses through oral statements, advise the taxpayer to change their address at their local USPS.

  5. Complete an oral address change when a taxpayers account is "open" on IDRS, they live in a Presidentially-declared disaster area or the IRS initiated taxpayer contact. The following table contains examples of IDRS "open issues" but does not list every IDRS open issue:

    Open Control Issues
    These are listed on CC TXMOD within the " Control Base and History Information" portion.
    Balance due status Taxpayer Delinquent Investigation (TDI)
    Math Error Issues Freeze Codes
    Amended return Undeliverable Refund Issues (S- freeze conditions only)

  6. Never complete an address change when the address information is received from an "unauthorized" third party.

  7. If either taxpayer reports a new address for their married filing joint account, inquire if the address change is for BOTH taxpayers. When the address change involves both taxpayers sharing the same address, update the address. If only one taxpayer is changing their address, update the appropriate account and leave the other taxpayers address alone.

  8. See IRM 3.13.5.14.5. if either the primary and/or secondary taxpayer are establishing a separate address.

  9. After you determine an ORAL address change is acceptable and necessary, the taxpayer or their authorized representative must provide following information before completing the address change through telephone or direct contact:

    1. Taxpayer full name

    2. Secondary taxpayer name, if applicable

    3. Prior address (LKA)

    4. Social Security Number(s) and/or Employer Identification Number (EIN)

    5. New address information

    Note:

    It is important to "repeat" back the new taxpayer address to confirm the new address before completing the update.

  10. If the taxpayer fails to provide any of the items listed in paren (5) above, the taxpayer or their authorized representative must be able to provide two additional authentication items. This information is available from the taxpayers return or filing history:

    1. Spouses DOB

    2. Child's/children's DOB

    3. Amount of income reported on the last return or tax due on the return

    4. Employer's shown on taxpayers Form(s) W-2s

    5. Financial institutions from taxpayers Form 1099-INT or Forms 1099-DIV

    6. Numbers of exemptions claimed on last return or on the return in question

    7. Tax preparer information (paid/unpaid) if any

    8. Expected refund amount (within $100) unless computed by IRS

    9. Any other verifiable items from return/account.

  11. If the taxpayer calls regarding IRS-initiated correspondence or contact due to CP notice, letters, C-Letters, etc., use the following table for ORAL address changes:

    Did the IRS initiate contact with the taxpayer or their authorized representative (in some method) before the taxpayer requested an address change?
    If... Then...
    1. Taxpayer calls only to inquire on their refund and/or Earned Income Credit (EIC). DO NOT CHANGE ADDRESS
    a. Oral address request from the taxpayer or their authorized representative is not acceptable.
    b. Taxpayer must submit Form 8822.
    2. Taxpayer calls to inquire on their Refund and the TC 846 date is recent or to be scheduled. Refer to IRM 21.4.1.3.2(6) for specific instructions on whether to complete the address change.
    3. Taxpayer calls to inquire on their Refund and the TC 846 date is greater than four weeks
    Refer to IRM 21.4.2, Refund Trace and Limited Payability, for specific instructions on whether to complete the address change.
    4. Taxpayer calls and states they
    a. lost or destroyed their refund check, or
    b. refund check was stolen.
    Refer to IRM 21.4.2, Refund Trace and Limited Payability, for specific instructions on whether to complete the address change.
    5. ONLY to request a copy of tax account information NO
    Taxpayer must submit Form 8822.
    6. CP Notice, correspondex letter, Taxpayer Delinquent Account /Taxpayer Delinquent Inquiry (TDA)/(TDI) status, etc. YES
    Address change is acceptable after authentication process.
    See paren (5) for additional examples of IDRS open issues.

  12. See IRM 3.13.5.14. Address Changes Received, for instructions on how to complete "written " address changes.

  13. If the taxpayer calls regarding an undeliverable refund check, follow instructions in IRM 21.1.3.20, Oral Statement Authority, and IRM 21.5.6, Freeze Codes, regarding specific freeze codes.

  14. For ITIN oral address procedures, see IRM 3.21.263.4.15 for RTS-created ITINs.

  15. When an oral address change request is not acceptable but the taxpayer still wishes to change their address, take the action preferred by the taxpayer to update their LKA:

    1. Mail a Form 8822 to the address provided by the taxpayer (without changing their "last known address" ); or

    2. Direct the taxpayers who have access to the IRS web page at www.irs.gov to obtain a Form 8822.

3.13.5.12.1  (01-01-2010)
Oral Address Procedures for Completing a New Address

  1. If only one taxpayer (primary/secondary) is reporting an address change, use the following table:

    If the new address change impacts and is reported by... And... Then ...
    1. Primary Taxpayer Secondary taxpayer is on Master File (MF) with a current address (a later cycle than the joint account address) a. Change primary taxpayers module to reflect new address.
    b. Take no action on secondary taxpayers account.
    2. Primary Taxpayer Secondary taxpayer is on MF with an old address (an earlier cycle than the joint account address) a. Change primary taxpayers module to reflect new address.
    b. Update secondary taxpayers address with address information from joint account.
    (If this information is prior to the primary taxpayers address change).
    3. Primary Taxpayer Secondary taxpayer does not have an account on MF a. Change primary taxpayers module to reflect the new address.
    b. Establish the secondary taxpayer using the address information from the joint account (prior to the primary taxpayers new address change)
    4. Secondary Taxpayer Secondary taxpayer is already established on MF a. Change secondary taxpayers module to reflect the new address.
    b. Take no action on primary taxpayers account.
    5. Secondary Taxpayer Secondary taxpayer does not have an account on MF a. Establish the secondary taxpayer using the new address information.
    b. Take no action on primary taxpayers account.
    IMPORTANT: Do not change either taxpayers Joint Filing Status Code (FSC 2) when completing address changes.

  2. Suggest to the taxpayer (reporting the new address) that they advise their spouse to submit a Change of Address, Form 8822, if applicable.

3.13.5.13  (01-01-2010)
Document Processing

  1. The instructions contained in this section are used for establishing, changing, maintaining, and/or processing internal and external IMF forms for individual taxpayer accounts on the IMF.

3.13.5.13.1  (01-01-2010)
Non-Entity Taxpayer Inquires

  1. When you determine the taxpayer issues/concerns are related to manual refunds, erroneous refund issues, etc. and are not directly related to Entity correction issues, please refer to the specific Part 21 (Customer Account Services) IRMs.

  2. Coordination may be required with the Accounts Management area for resolution.

3.13.5.13.2  (01-01-2010)
Active Criminal Investigation

  1. Normally, these accounts will not be extracted, but caution still must be taken since the freeze may be applied after the case is extracted.

  2. Take no action on a Criminal Investigation (CI) case.

  3. An Unpostable case will result in any action taken on CI freezes.

  4. If disposition is not known and CI does not want the freeze released, close the case "no follow-up" using the code "NOFOLUP–CI" on IDRS.

  5. See IRM 21.5.6, Freeze Codes or Document 6209, if additional information is needed.

3.13.5.13.3  (01-01-2010)
Form 3210, Transferring Cases/Documents

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

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

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

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

3.13.5.13.4  (01-01-2010)
Processing of Form 1128, Application to Adopt, Change or Retain a Tax Year for Individual Taxpayers

  1. When a Form 1128 is received, examine the form for the following:

    1. Timely Filed

    2. Part I completed.

    3. Part II, Section C, Line 9 checked "yes" (see IRM 3.13.5.13.4(7)).

    4. Signature of taxpayer or authorized representative (see IRM 3.13.5.4(11).

  2. In order to complete the taxpayers request, the application must be complete and timely filed.

  3. For an individual taxpayer to change to a calendar year under Revenue Procedure 2003-62 (or its successor), the application MUST be filed on or before the due date.

  4. The Form 1128 due date is:

    1. April 15, or

    2. the date the TC 460 (extension) displays on the taxpayers account.

    Reminder:

    Typically the due date of an extension is October 15.
    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.

  5. Requests for changes to Fiscal Year Month or Short periods must be forwarded to the following address:

    Internal Revenue Service
    Associate Chief Counsel (Income Tax and Accounting)
    Attn: CC:PA:LPD:DRU
    PO Box 7604
    Ben Franklin Station
    Washington, DC 20044-7604

    1. Send a 2233C Letter informing the taxpayer that the Form 1128 has been forwarded to the address listed above.

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

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

  6. If the Form 1128 is not timely filed

    1. reject the form;

    2. send taxpayer a letter 2233C, Application To Adopt, Change, or Retain a Tax Year Denied;

    3. associate a copy of letter 2233C with Form 1128 and the photocopy;

    4. return the original Form 1128 and 2233C to the taxpayer; and

    5. route photocopies and 2233C and Form 1128 to Files.

  7. If Section C is not complete, forward the taxpayer request to the address listed in paren (5) above.

  8. Retain a copy in a suspense file for 45 days in case of taxpayer inquiry. Afterwards, destroy as classified waste.

  9. If an agent is designated, a Power of Attorney (POA) MUST be attached, forward POA to the Centralized Authorization File (CAF) unit, if POA is a general POA.

    Reminder:

    If POA is specifically for the Form 1128, keep the POA attached to Form 1128.
    Annotate on the case file to forward any correspondence to the POA.

  10. If Form 1128 is timely, but Part I, Page 1 of Form 1128 has not been completed, send the taxpayer a 2314C Letter requesting the appropriate missing information:

  11. If Form 1128 is approved by the National Office complete using the following guidelines.

    1. National Office retains the Form 1128 and submits to IRSC a copy of approved letter ruling.

    2. Use CC INCHG to update the FYM. This will generate a TC 016.

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

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

  12. When the Form 1128 is determined to be complete and timely filed, input the taxpayers request using the following guidelines:

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

    2. send a photocopy of Form 1128 to the taxpayer and their POA, if applicable;

    3. annotate on the original form the date the TC 016 was entered and the employee IDRS number;

    4. stamp "approved" on original Form 1128 and photocopy; and

    5. route Form 1128 to Files.

3.13.5.13.5  (01-01-2010)
Form 8599, Request for Missing Information Regarding Refund

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

    If ... Then ...
    A taxpayer returns incomplete documentation (Form 1310, Form 3911, etc.), Return the form for missing information.
    Only one spouse signed the Form 3911 for a lost or stolen refund check, but a joint return was filed, Use a Form 8599 to return the form for missing information, (e.g., both taxpayer signatures are required on the Form 3911 for a lost or stolen refund check).
    Joint return was filed and the refund check was undeliverable, Only one signature is required to reissue the undeliverable refund check.

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

    1. Appropriate IDRS "C" letter, or;

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

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

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

3.13.5.13.6  (01-01-2010)
Processing of Forms 8288 and 8288-A

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

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

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

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

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

  4. If a non-remit unnumbered Form 8288 (and the taxpayer does not have an SSN) is received, return the entire case to the foreign buyer. Correspond to explain that a Form W-7 is required. Include a Form W-7 and include an explanation that they should return their application to the ITIN Unit. Coordinate this with the ITIN Unit.

  5. If a non-remit Form 8288 that already includes a Form W-7 is received, send the entire case package to the ITIN unit for processing and return the Form 8288 to batching.

  6. IMF ECU Processing instructions.

    Note:

    Entity should only be completing the remittance cases and the transferee is an individual taxpayer who does not have an existing SSN or ITIN.

  7. Complete thorough research for an SSN or ITIN.

    1. If the taxpayer does have an existing SSN/ITIN, notate the SSN/IRSN on the Form 8288/8288-A and establish it on the BMF with a TC 000 using a definer "V" at the end of the SSN/ITIN so the Form 8288 will post to BMF.

    2. If the taxpayer does not have an existing SSN/ITIN, assign an IRSN using with a "W" at the end of the SSN/ITIN.

      Note:

      BMF accounts are established using the IRSN numbering ranges listed in IRM 3.13.5.9.4.

    3. Once the IRSN is assigned, establish the account on the BMF for MFT 17, using TC 000.

    4. Edit TC 000 on the Form 8288.

    Note:

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

    Reminder:

    Any action required to establish a Form 8288/Form 8288-A requires the input of a TC 000 on the BMF using a definer "V" for an ITIN or SSN; or using a definer "W " for an IRSN.

  8. After the account is established by the IMF ECU, the Forms 8288/8288-A with remittance will continue through Deposit. The non-remittance Forms 8288/8288-A will be processed by C&E.

3.13.5.13.7  (01-01-2010)
Form 3911, Refund Inquiry

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

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

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

    Note:

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

3.13.5.13.8  (01-01-2010)
Form 4149, Information to Correct Invalid TIN and Form 4442, Inquiry Referral

  1. Any loose Forms 4149 received must be returned to the sending area office and are not included in inventory.

  2. The returning transmittal must state "In accordance with IRM 21.4–Refund Inquiry, Forms 4149 are workable in area offices."

  3. Forms 4149 attached to a Form 4442 must be worked in the IRSCs. If Entity receives significant volumes, Planning and Analysis Staff must be informed. They will then contact the AO to determine the reason for the high volumes.

  4. Received Forms 4442 are to be counted as Form 4149.

  5. Loose Forms 4149 received directly from a taxpayer are to be worked in the IRSC. These forms must be worked in the same manner as a CP54 and following the timeframe shown in IRM 3.13.5.1.3.

  6. The Accounts Management specialist will resolve this issue in the same manner as a CP54 issue, following the time frame shown in IRM 3.13.5.1.3.

  7. If the disclosure requirements as described in IRM 21.1.3, Operational Guidelines Overview, are not met, or the taxpayers account information cannot be validated per IRM 21.5.1, General Adjustments, do not make name or number change(s) from oral statements. Take the following actions:

    1. Complete the top of Form 4149, "Information to Correct Invalid Social Security Number" .

    2. Mail the form requesting completion of the remainder of the form and instruct the taxpayer to return it within 10 days.

    3. Enclose a return envelope for the taxpayers convenience.

    4. Enter a history item on IDRS, (e.g., F4149TOT/P).

  8. When we receive a completed Form 4149, ensure it's signed and take the appropriate action to correct the invalid freeze condition.

  9. If the taxpayer indicates their social security card has been lost and they do not remember their SSN, you must verify the number. If you cannot verify the number through IDRS research:

    1. Advise the taxpayer to get a new card from the SSA.

    2. Do not release the freeze.

3.13.5.13.9  (01-01-2010)
Form W-9, Request for Taxpayer Identification and Certification

  1. If a blank Form W-9 is received addressed to the IRS, mail the form and all supporting documentation to the following address:
    IRS
    Beckley Finance Center
    PO Box 9002
    Beckley, WV 25802-9002

  2. If a completed Form W-9 is received, use the 3668C letter to send the Form W-9 and all the documentation back to the taxpayer.

3.13.5.13.10  (01-01-2010)
Form 56, Notice Concerning Fiduciary Relationship

  1. Form 56, Notice Concerning Fiduciary Relationship, is filed to notify the IRS of a fiduciary relationship. There is no restriction with regard to the information a fiduciary can receive for the entity for whom he or she is acting. A fiduciary assumes the powers, rights, duties and privileges of the taxpayer(s), until notice is given that the fiduciary capacity has ended. The return(s) filed by the fiduciary could be a Form 1040, Form 706, Form 1041, etc.

    Caution:

    DO NOT UPDATE the taxpayers address using their fiduciary address unless a Form 8822 is included with the Form 56 submission.

  2. Treas. Reg. §301.6903-1(b)(2) removes the requirement that a fiduciary must attach the evidence (authority) of its fiduciary relationship. This regulation allows taxpayer(s) to file an electronic or "paper" Form 56 without attaching evidence (authority) from taxpayer(s).

  3. If Entity receives a Form 56 and the taxpayer's account does not exist on IMF, do not establish the taxpayer's account based on the receipt of a Form 56.

  4. If, for any reason, an IRS employee has any question about the authenticity of a requester, the employee is clearly within his/her rights to request the fiduciary supporting authority be supplied before disclosing taxpayer information.

    Caution:

    An EIN should not be assigned due to the submission of a Form 56.

  5. If a Form 56 is received for a BMF Entity change only, transship the documentation to either the Ogden or Cincinnati campus using the transshipping guidelines/instructions at your campus. If a Form 56 is received for BOTH BMF and IMF, process the IMF Entity action first before transshipping the document to the Ogden or Cincinnati campus. Leave an action trail.

  6. If an IMF ECU receives a Form 56-F, Notice Concerning Fiduciary Relationship of Financial Institution, transship the Form to the Ogden or Cincinnati ECU for completion.

  7. If Part III of Form 56 indicates the taxpayer is filing the form for delinquent income taxes under Offer and Acceptance, send the Form 56 to the Fraud Detection Center.

  8. When a "Paper" Form 56 is received, the following information must be included on the Form:

    1. Taxpayer Name line information.

    2. Social Security Number/Employer Identification Number

    3. Taxpayer and Fiduciary name and address information.

    4. Tax Forms to be filed

    5. Signature

    Input the required information as it appears in Part 1 on Form 56 using CC INCHG. Leave an action trail.

    Exception:

    If the fiduciary title is not included on the Form 56, review any attached documentation including any legal documents (if applicable).

  9. If any of the information listed in paren (7) is missing and is not available on the attachments, correspond using a 177C Letter to secure this information.

    1. Direct your correspondence to the fiduciary if enough information is present to correspond.

    2. Return the Form 56 with your correspondence. When corresponding for missing information from the fiduciary, correct the address on the letter from "DECD" to "Estate of ..." .

    Note:

    DO NOT UPDATE the taxpayers account at this time.

  10. If The EIN and SSN are missing and the correct numbers cannot be found via research, return the Form 56 to taxpayer. Tell taxpayer to access www.irs.gov to download a copy of Form SS-4 and to complete both documents and return to us.

  11. Completion of Part III of the Form 56 indicates the taxpayer is filing for delinquent income taxes under the Offer and Acceptance. Send these Form 56s to the Fraud Detection Center.

  12. A facsimile stamped signature may be acceptable for a fiduciary. A group of Form 56 requests, with a stamped signature, must be accompanied with a letter signed under "Penalties of Perjury" , by the person authorized to sign the Form 56, indicating the stamped signature is approved to sign the Form 56. A copy of the letter must be attached to each Form 56 and retained for inspection.

3.13.5.13.10.1  (01-01-2010)
Standard Abbreviations

  1. Use the following information if you need to abbreviate taxpayer-supplied information to fit within the 35 space limitation:

    NAME/or PHRASE ABBREVIATION
    Trust TR
    Under the will of, U/W, under will UW
    Under agreement, U/A, Under agreement with UA
    Dated Jan. 16, 2007 01162007 (do not enter date/dated or the alpha month).
    Irrevocable Trust IRRV TR
    Revocable Trust RVOC TR
    Family Trust FAM TR
    Marital Trust MRTL TR
    Funeral Trust FNER TR
    Inter-Vivos INTRVS
    Non-exempt Charitable Trust NECT
    Revocable RVOC
    Testamentary TEST
    Under Trust Agreement UTA
    Voluntary Employee Benefit Association VEBA
    Insurance INS

  2. See the following table for acceptable Fiduciary Title abbreviations:

    Title Abbreviation
    Executor/Executrix EX
    Administrator ADM
    Personal Representative PER REP
    Trustee TTEE
    Custodian CUST
    Conservator CONS
    Commissioner COMM
    Successor SUCC
    Guardian
    This may include the name of parent signing for a minor taxpayer.     		GDN
    Power of Attorney POA
    Fiduciary FID
    for the Benefit of, F/B/O, FBO FBO
    Charitable Remainder Unitrust CRUT
    Charitable Remainder Annuity Trust CRAT

3.13.5.13.10.2  (01-01-2010)
Termination or Substitution of Fiduciary Relationship

  1. If the fiduciary notifies the IRS that (either through correspondence or Form 56 by checking the termination block in Part IV, Section A) that the fiduciary relationship has terminated or they revoked their relationship, update the account as follows:

    1. If the account has fallen off the Master File, take no action.

    2. Once the account is terminated, follow the disposition procedures.

  2. Review the Form 56 to determine if the Total Revocation Section of Form 56 is completed.

    1. If the fiduciary is no longer authorized for the taxpayer, remove the fiduciary name and restore the taxpayer's address (if needed).

    2. If the "Substitute Fiduciary" section is completed, establish this fiduciary name ONLY as requested.


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