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.

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.

Reference is made throughout this IRM to other IRMs for more detailed information on how to use Integrated Data Retrieval System (IDRS) and the use of the Integrated Automation Technologies (IAT) tools that are available and necessary to resolve entity issues. IAT tools interact with IDRS to automate case work. If IDRS is down, neither AMS nor IAT will function. his IRM must be used in conjunction with other IRMs to fully resolve tax account related issues.

The IAT provides tools to IRS employees that simplify research, reduce keystrokes and increase the accuracy of regular work processes. IAT eliminates repetitive typing and making precise decisions. The use of IAT is mandatory and if an IAT tool is available, it is the preferred method versus IDRS. See the IAT web site for a list of available tools and User Guides. Appropriate research will be completed using CCs NAMEE, NAMEB, NAMES, NAMEI, FINDE, FINDS, etc.

Leave an Action/Audit Trail on all documents by editing actions taken accurately on the left margin of any document where actions taken/updates are completed by the TE (if this document is be routing outside of the Entity Control Unit (ECU)). If your campus uses a "TE" stamp, this is part of the action/audit trail.

Edit the following on any detached form or notice if the information is not present on the document::

, notice or

See IRM 3.13.5.141 for the Glossary of Terms.

See IRM 3.13.5.142 for List of Terms and Abbreviations.

See Document 11426, IRS Correspondence Manual for more information on the guidance and procedures for the preparation of IRS and Department of Treasury correspondence.

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

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

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

Clerks in the ECU are responsible for sorting all incoming correspondence. Clerks must examine all taxpayer correspondence and attachments.

Copies of documents with correspondence must remain with the correspondence.

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

Taxpayer Correspondence is governed by the guidelines in IRM 1.15.29, Records Control Schedule for Submissions Processing Campus Records. Correspondence with the taxpayer is necessary for the following conditions:

Taxpayer Inquiries:

Enter the correspondence date in the following priority:

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

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

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

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

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.

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

C&E tax examiners will indicate the fax paragraph on the approved Correspondence Action Sheet to advise taxpayers of the option to fax their response.

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.

Pertinent Spanish information is listed in the following table:

Identification of frivolous filing can be made in any campus by any employee. However, many of the cases are identified and have been reviewed prior to being received in the ECU.

If you observe and/or identify any suspicious taxpayer trends or patterns, contact your local Frivolous Return Program Coordinator.

If the information, return or form has to be mailed, use the following address:
IRS
1973 Rulon White Blvd
Mail Stop 4450
Ogden, UT 84201

Detailed information on the Frivolous Return program is contained in IRM 4.10.12, Frivolous Return Program.

If the ECU identifies duplicate address information on multiple Form 8822s, miscellaneous notices or taxpayer correspondence, forward these cases to your local Accounts Management Taxpayer Assurance Program (AMTAP) area using a Form 3210, Document Transmittal.

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

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

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

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

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

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

Entity tax examiners receive a variety of work and the following is a partial list of the cases received in the Entity Control Unit (ECU):

The CADE Master File as it existed from 2004 - 2011 was retired in cycle 201152.

The CADE 2 solution is comprised of several components to modernize the IRS to a daily processing environment with several transition states.

CADE 2 campus posting cycles began with cycle 201201. The new BMF campus cycles are:

BMF transaction posting time frames are outlined as follows:

Cycle posting dates will reflect a format of YYYYCCDD.

For IMF transactions, the values for DD are as follows:

BMF posting cycles on CC BMFOL will continue to reflect YYYYCC

BMF posting cycles in CC TXMOD will reflect a format of YYYYYCCDD. The value for DD will be 08.

The DLN is a 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.

The following is an example of an DLN:

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

Employees working in the ECU must use an "8" in the BLK-SERIES-IND field of CC INCHG if the IAT system is not available at your campus.

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

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

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

The taxpayers TIN/Name Control is determined to be VALID when it matches specific name controls displayed on CC INOLES.

When a taxpayer files married filing joint (FSC 2), the secondary taxpayer is the taxpayer whose name appears on the second name line of the Form(s) 1040. The Secondary SSN account may reside on the invalid segment of IMF due to the following situations:

If either taxpayer files their IMF Tax Return (FSC 2) and an invalid SSN condition exists, their personal exemption and/or EITC is not allowed.

When a taxpayer files a joint return and they file using their married name (surname of their spouse) and did not contact SSA with an update, an invalid condition occurs.

The CP Notice requests the taxpayer to compare the information on his or her social security card with the information on the Math Error notice.

See the appropriate Part 21 IRM for the resolution procedures for CP11, 12 and 13 if necessary.

Do not make changes to taxpayers account(s) or name(s) if the information they supplied does not match the information gathered through research. Correspond or communicate with the taxpayer and advise them to contact SSA to validate their name/SSN.

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:

This proximal match process corrects many typographical errors which cases in the Entity Control Unit (ECU).

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

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

Programming determines whether the validity of the data on the DM–1 for all transactions. It "directs" transactions to either the valid or the invalid segment of the IMF.

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

See IRM 3.13.5.118.4 for additional information to determine whether a taxpayer name change/correction is warranted.

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

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.

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.

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

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

CC 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.

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.

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

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.

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.

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.

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.

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

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.

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.

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:

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

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

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 3.13.5.116 and IRM 3.13.5.131 for additional information.

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.

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

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

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);

The following taxpayer Information may be needed to successfully change to the invalid segment of IMF is as follows:

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:

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.

SSA issues SSNs to qualified applicants.

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.

Applicants must apply in person.

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

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.

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

All four TIN formats are included in IRM 3.13.5.19 through IRM 3.13.5.22.

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

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.

The ITIN display in a format similar to a SSN but will always begin with the number "9."

The fourth and fifth numbers within an ITIN are assigned in the following unique numbering ranges:

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

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.

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:

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

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

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

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.

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

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

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.

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

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

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

See IRM 3.13.5.108 for additional information on Posting Delay Codes (PDCs).

A scrambled TIN case occurs for the following conditions:

A scrambled TIN condition is identified as:

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

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

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

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

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:

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

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, Operational Guidelines Overview.

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

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.

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 3.13.5.28 for instructions on processing oral address changes.

Background:
Clear and concise oral notification is a statement made by a taxpayer in person or directly via telephone to a Service employee who has access to the Service Master File informing the Service employee of the address change. If the taxpayer or their authorized representative requests an address change, they must be able to provide the information in paren (4) to authenticate their identity.

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

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 taxpayer address alone. If CC INCHG/IRCHG requires the input of a filing status code, input FSC 1 unless the taxpayer will continue to file Married Filing Jointly.

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

In order to complete an address change through telephone contact, the taxpayer or their authorized representative must be able to provide the following information:

If the taxpayer or their authorized representative is unable to provide all the items from above, they must be able to provide two additional items prior to completing the address change such as:

This information is available from the taxpayers return and/or filing history. See IRM 21.1.3.2.3, Required Taxpayer Authentication and IRM 21.1.3.2.4, Additional taxpayer Authentication, for a complete list of the authentication items.

If the taxpayer or their authorized representative CANNOT provide the required information, direct them to the IRS web page at http://www.irs.gov. If they do not have access to the web page, mail a Form 8822. Do not change the taxpayer's LKA in these circumstances.

See IRM 3.13.5.46 for instructions on "written" address changes.

See IRM 3.13.5.53 if either the primary and/or secondary taxpayer are establishing a separate address and the address change was communicated in writing.

For ITIN oral address procedures, see IRM 3.21.263.4.15, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS), for additional information.

When an oral address change request cannot be completed because the taxpayer cannot substantiate their identity, direct the taxpayers to the IRS web page at www.irs.gov in order to obtain a Form 8822.

If you receive non-Entity issues such as 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.

Coordination may be required with the Accounts Management (AM) area for resolution and/or transference of the case to the AM Function.

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

Take no action on a Criminal Investigation (CI) cases including Unpostable cases (Freeze Codes -Z and Z- as shown on CCs IMFOLI or TXMODA).

If you notice trends during processing such as Forms, Notices or documents that have similar handwriting, identical envelopes, multiple identical addresses, forward these cases to your local CI.

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.

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

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

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 is terminated.

When reviewing Forms 56 and if you notice the fiduciary is appointing a high ranking IRS or Treasury employee or other high ranking governmental officials or themselves as a fiduciary, these cases should be reviewed by CI. See IRM 3.13.5.29 for additional guidance.

If the taxpayer submits a Form 56 and uses their fiduciary address but this address is not their LKA, correspond using a Letter 0177C or Letter 0104C to inform the taxpayer a Form 8822 is needed to complete their address change. Return the Form 56 with the 0177C/0104C Letter.

A taxpayer is any individual, trust, estate, partnership, association, company or corporation. This includes pension and 401(k) plans.

When a paper Form 56 is received, the following information is needed to process the Form:

When processing Form 56 (Rev. 12/2011) if the fiduciary does not check Section B Line 5 and does not list any specific tax years, they have authority over all tax periods, research using CCs IMFOLI and TXMODA. Input the fiduciary name to the earliest posted TC150 when multiple years are listed. If the taxpayer is deceased (as shown on CC INOLES or on Form 56), update their name. Use the tax period of their date of death and add "DECD " to their name line (TC 013). You must re-enter the fiduciary name/title (if applicable) to the "Continuation of Primary Name Line" .

When processing Form 56 (Rev. 12/2007) when the fiduciary includes multiple tax periods, input the fiduciary name to the earliest tax period listed. Input the fiduciary's name/title (if applicable) in the "Continuation of Primary Name Line" . If the taxpayer is deceased (as shown on CC INOLES or on Form 56), update their name. Use the tax period of their date of death and add "DECD " to their name line (TC 013). You must re-enter the fiduciary name/title (if applicable) to the "Continuation of Primary Name Line" .

The submitter of the Form 56 (Rev. 12/2007) must indicate in Part III on Line 4 the specific tax year(s)/period(s) they are authorized to receive taxpayer information).

If the Form 56 does not include the returns to be filed by the fiduciary, enter the return numbers based on the information supplied by the fiduciary on behalf of the taxpayer. Use the following to make this determination:

If the address on the Form 56 matches their LKA, continue using the instructions beginning at paren (15).

If Form 56 is incomplete, see IRM 3.13.5.31.5 for guidelines on filing the return.

If a Form 56 is received with a Form SS-4 attached, both documents must be forwarded to Ogden or Cincinnati campus.

If Entity receives a Form 56 and research determines a taxpayer account does not exist on the Master File, do not establish the account. Send the Form 56, Form 8822 (if applicable) and any supporting document to Files using a Form 3210, Document Transmittal, for retention in the Alpha File.

If, for any reason, an IRS employee has concerns regarding the authenticity of a fiduciary, requester or titled representative, the employee may request the fiduciary supply supporting authority before disclosing taxpayer information. See IRM 3.13.5.124 if needed.

If a Form 56 is received for a BMF Entity change only, transship the documentation to the Ogden campus for international filers or to the Cincinnati campus for domestic filers 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 of your IMF transaction(s) and your TE stamp.

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.

If Part III of Form 56 (Rev 12/2007) indicates the taxpayer is filing the form for delinquent income taxes under Offer and Acceptance, send the Form 56 to the Fraud Detection Center.

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

Input the required information using CC INCHG. Leave an action trail.

For the 2011 version only, review the form 56 and any attachments to ensure the Section A. Authority is completed.

If the information is not included on the form or cannot be determined through research or review of the Form 56 and any attachments, correspond to the fiduciary using the address included on the Form 56.

If the Form 56 contains information that the taxpayer is deceased, research to determine the taxpayer's Date of Death (DOD) (as shown on CC INOLE). Add the taxpayer's DOD information when applicable. See IRM 3.13.5.95 for additional information.

In order to add the taxpayer's DOD to their account, see IRM 3.13.5.95 for additional information.

If the Form contains documentation proving the taxpayer's DOD and there is no DOD displayed on their account, see IRM 3.13.5.118.6 for additional information.

See IRM 3.13.5.124 for the acceptable title abbreviations when processing Form(s) 56.

If any of the information listed in paren (18) is missing and/or not on the attachments, correspond using a 177C Letter to secure this information.

If the EIN and/or SSN are missing and the correct TIN cannot be located, return the Form 56 to the taxpayer and request the missing TIN. Inform the taxpayer to access the IRS internet at www.irs.gov in order to locate a copy of a Form SS-4 and request completion of both documents and return them to the IRS for processing.

If the taxpayer's address is missing, use the fiduciary's address. If the fiduciary address is missing, contact the fiduciary by telephone when possible.

Illinois Land Trusts do not require an EIN. However, the filer may choose to receive an EIN and file an annual return (example: Form 1120, Form 1065 or Form 1041).

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. This indicates 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.

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

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

When a Form 1128 is received in an IMF campus, review the form for the following in order to accept the document:

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

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

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

Review Page 1, Part 1, General Information, for the following information:

When Part III, Section A requests are received, the Form 1128 must be forwarded to the following address:

If the Form 1128 is not timely filed,

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

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

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