3.13.36  EPMF Account Numbers (Cont. 2)

3.13.36.30 
Merge Fail (NOMRG) Transcripts (Entity and Plan Data)

3.13.36.30.15  (07-01-2013)
DOC 64–846 Condition 960 #1

  1. Process the same as in IRM 3.13.36.30.14 above.

3.13.36.30.16  (07-01-2013)
NOMRG–848 Condition 960 #2

  1. This transcript is generated when two return modules have the same plan year endings and each of the return modules contains a TC 960 which was input by different campuses.

  2. Refer the transcript to the CAF (Centralized Authorization File) Unit requesting that they resolve the problem according to IRM 21.3.7, Processing Third Party Authorizations onto the Centralized Authorization File (CAF).

  3. When one of the accounts has a reversed TC 960, if the accounts should be consolidated, input a new TC 011.

3.13.36.30.17  (07-01-2013)
DOC 64–848 Condition 960 #2

  1. Process the same as in IRM 3.13.36.30.16 above.

3.13.36.30.18  (07-01-2013)
Merge Fail Checks Involving AIMS (Audit Information Management System)

  1. When an attempt to consolidate two accounts fails because of an AIMS transaction, the AIMS transaction must be reversed and the AIMS data base must be deleted before the merge can take place.

  2. For all no merge transcripts that involve AIMS, take the following action:

    1. Forward the case, including all transcripts, to EXAM.

    2. Attach a cover sheet or routing slip (this should be coordinated locally with EXAM) explaining the condition.

3.13.36.30.19  (07-01-2013)
NOMRG–420 Condition 814

  1. This transcript is generated when both accounts have the same plan numbers, plan period ending months, and unreversed TC 420s.

  2. See IRM 3.13.36.30.18 above.

3.13.36.30.20  (07-01-2013)
DOC 64–420–Condition 814

  1. Process the same as in IRM 3.13.36.30.18 above.

3.13.36.30.21  (07-01-2013)
NOMRG–AIM Condition 870

  1. This transcript is generated when both accounts have the same plan numbers, plan period ending months, and one module contains an unreversed TC 424 which posted in a cycle equal to or later than an unreversed TC 420 in the other module.

  2. See IRM 3.13.36.30.18 above.

3.13.36.30.22  (07-01-2013)
DOC 64–AIM Condition 870

  1. Process the same as in IRM 3.13.36.30.18 above.

3.13.36.30.23  (07-01-2013)
NOMRG–DA Condition 871

  1. This transcript is generated when both accounts have the same plan numbers, period ending months, and each plan data module contains an unreversed TC 424.

  2. See IRM 3.13.36.30.18 above.

3.13.36.30.24  (07-01-2013)
DOC 64–DA Condition 871

  1. Process the same as in IRM 3.13.36.30.18 above.

3.13.36.30.25  (07-01-2013)
NOMRG–AMD Condition 874

  1. This transcript is generated when both accounts have the same plan numbers, plan period ending months, and one account contains an unreversed TC 977 which posted in a cycle later than an unreversed TC 420 or TC 424 posted in the other account.

  2. See IRM 3.13.36.30.18 above.

3.13.36.30.26  (07-01-2013)
Accounts Management Services (AMS) Desktop Integration (DI) Entity Transcripts

  1. AMS uses DI to electronically deliver Entity transcripts on a weekly or monthly basis replacing the printed paper forms. The data is extracted and sorted by a computer program and cases are loaded into the DI system as inventory items. The DI 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 DI. The reports to track Entity's transcript inventories are also available on DI.

3.13.36.30.26.1  (07-01-2013)
Using Accounts Management Services (AMS)/DI for Research and Corrections

  1. AMS allows authorized users to resolve various taxpayer issues by providing the IRS employee the ability to view and update taxpayer accounts and case information through a common user interface. AMS can be used for many taxpayer actions and can be used whether the taxpayer's account resides on IDRS or CADE.

  2. In Entity, tax examiners are able to complete the following actions using AMS/DI:

    • Research the taxpayer account

    • Activate up to 30 self-elected IDRS Command Codes

    • Launch into external IRS system without leaving DI

    • Electronically record, store and retrieve nationwide case history

    • Update taxpayer address and phone numbers

    • Order forms

    • Prepare specific forms and transcripts

    • Create selected IDRS Correspondex letters

  3. AMS is the system/process that incorporates the capabilities of Desktop Integration (DI) and Correspondence Imaging System (CIS).

3.13.36.31  (07-01-2013)
EPMF Delinquency Notice Process

  1. The Entity Function will receive and process (CP 403 & CP 406) EPMF delinquency notices. This will involve analyzing, researching, processing notice responses and inputting corrective actions. These notices are generated during a scheduled delinquency check when a Form 5500 or 5500-SF has not posted to the module twenty weeks after the return due date.

  2. The instructions provided in the following sections will assist in the processing of Taxpayer Delinquency Notices. It also provides background information on which EP returns are subject to delinquency checks and how Taxpayer Delinquent Investigations (TDI) notices are issued.

3.13.36.31.1  (07-01-2013)
IDRS Delinquency Check Procedure

  1. Tax Delinquency Investigation (TDI) notices CP 403/406 are delinquent cases placed on the Taxpayer Information File (TIF). Each case is retained on this file for a period of time which is determined from the date the last tax module was satisfied in the entity. The TIF is updated weekly with any satisfying transactions input to the terminal during the week.

  2. If a Form 5500 return has not posted twenty weeks after the return due date, the first delinquency notice CP 403 is issued. If no response is received, and no delay is input, the second notice CP 406 is issued fifteen weeks later. Fifteen weeks after the second notice CP 406, TDI Analysis will auto close the EP TDI module with a TC 598 CC 97.

  3. The employee plan delinquency checks scheduled at Martinsburg Computing Center (MCC) for Form 5500 and Form 5500–SF are as follows:

    Cycle Plan Period Form 5500/Form 5500–SF
    201305 201101–201102
    201308 201103–201104
    201311 201105–201106
    201314 201107–201108
    201317 201109–201111
    201320 201112
    201323 201112
    201326 201112
    201329 201112
    201332 201112
    201335 201112
    201338 201112
    201341 201112
    201344 201112
    201347 201112

  4. The delinquency check schedule must be used in determining when additional tax examiners will be assigned to the program. For example: If the check is in cycle 201305, the notice will be issued in 201306 . Allow three weeks for an average response from the filer and assign additional tax examiners to the program based on the number of delinquency notices that were issued at a specific campus in cycle 201106.

  5. If the plan effective date is 01/01/07 and subsequent and the plan filing requirement is X or T, and no TC 150 has ever posted, the module will be included in the next scheduled delinquency check that occurs 12 months from the effective date.

    Exception:

    If a TC 000, Doc Code 64 transaction date is present, and the effective date is more than two years prior to the TC 000, there will be no check.

  6. If a return is in Interim status for correspondence, a transaction code will post to the return module. These transaction codes were used for plan year 200812 and prior. EFAST2 does not send correspondence.

    1. For first letter, the transaction code is 155.

    2. For second letter, the transaction code is 156.

    3. If one or both of these transaction codes are present in a module, the module will not be delinquency checked. However, if these transactions post after the master file delinquency check is performed, they will not stop the notices from generating.

  7. Once the master file delinquency check has been run, only the posting of either a TC 59X or a TC 150 will stop the two delinquency notices from generating and stop the module from going to status 03. If plan filing requirements are "8" (a TC 020 has posted), no further TC 141 will post to the account. However, the two delinquency notices will still be issued if the master file check has already been done. In this case, input a TC 012 to reopen the account to allow a TC 591 to post and satisfy the delinquent module. Then close the account via input of TC 020.

  8. EPMF Delinquency Notice Transaction Codes (TC) are as follows:

    Transaction Code Explanation
    TC 141 Two TC 141’s indicate that the CP 403 Notice was issued. Three TC 141’s indicate that the CP 406 Notice was issued.
    TC 142 Records the issuing of a taxpayer delinquency investigation (TDI). Advise taxpayer to submit the missing return.
    TC 155/156 An incomplete return was received. A letter for the missing information was issued by the vendor. Used for plan year 200812 and prior.
    TC 590 No return required for the tax year TC 590 is posted. Satisfies only that tax year.
    TC 591 No return required for the tax year TC 591 is posted or any future years. The plan is no longer required to file.
    TC 592 Reverses all TC 59X transactions. Return is still required unless TC 150 or 977 is in the module.
    TC 593 Unable to locate taxpayer. Return is still required unless TC 150 or 977 is in the module.
    TC 594 Copy of the return received by the IRS. Satisfies only the tax period in which TC 594 is posted.
    TC 597 Surveyed by National Office. Return is still required if no TC 150 or 977 has posted.
    TC 598 Shelved by National Office direction only. Satisfies this module only.
    TC 599 Original return has been secured.
    TC 977 Identifies an amended return.

3.13.36.31.2  (07-01-2013)
Processing Timeliness of EPMF Delinquency Notices

  1. Control and perform initial processing on all cases within 15 calendar days of the IRS received date.

  2. All IDRS controlled cases (suspended cases) become over-aged at 45 days. Do not change the IRS received date under any circumstances.

  3. Delinquency Notices are to be processed within 20 calendar days of the IRS received date unless another notice is going to be issued within the twenty calendar days from the IRS received date; then the forty-five calendar days criteria becomes second priority.

  4. Critical notices are those in which the second notice or TYD–14 will be issued within 20 calendar days of the IRS received date. Input a 15 week delay using CC ASGNB, if the delinquency cannot be satisfied before the second notice or TYD–14 (TC 142) will be issued.

  5. It is the responsibility of management to ensure that these cases are processed following the processing timeframes set forth in IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.

3.13.36.31.3  (07-01-2013)
Batching Return Delinquency Responses

  1. All incoming EP delinquency notices received in Entity Control must be reported on the Batch/Block Tracking System (BBTS). All receipts are to be reported by volume and received date.

  2. All notice responses should be sorted by critical and non critical dates. A response is considered critical if a second notice or Form TYD–14, Taxpayer Delinquency Investigation (TDI), will be issued in the next cycle or within 20 calendar days of the IRS received date. Take action on critical date notice responses prior to the weekend update to prevent issuance of a subsequent notice.

  3. The clerical staff will input a 15 week delay using CC ASGNB when the delinquency notice ending inventory can not be closed within a three week period. If the delinquency cannot be satisfied before the 15 week delay expires, input a second CC ASGNB on the 12th week to suppress the second notice or TYD–14 (TC 142) from being issued.

    Note:

    Each CP 403 or CP 406 notice response contains the critical cycle for which the next notice will be issued. The critical cycle is printed to the right of the Form Number on the notice.

  4. Batch the following as critical items:

    • Notice Response received after the TDI (TYD–14) has been issued

    • Any response to a letter written from analysis of the notice response

  5. All notice responses determined to be "critical" are to be batched in folders to be worked immediately.

  6. Critical responses with returns attached should be batched separately from critical responses with no return attached. Create and expedite a sub-batch of notice responses with returns.

  7. After Entity has worked the delinquency notice responses with Form 5500 or Form 5500–SF returns attached and the return needs to be processed as an original (TC 150) or amended (TC 977), process the returns as follows:

    1. Forward the Form 5500 to EP Classification using the instructions in IRM 3.13.36.33.2 (6), remove the CP 403 or 406.

    2. Route the Form 5500–EZ to numbering to be processed.

  8. Batch all other notices as non-critical.

  9. Batch CP 403 First Notice and CP 406 Final notices separately in a batch size of twenty-five.

  10. It may be preferable to batch all critical work in a colored folder and non-critical in manila folders to differentiate between the two and ensure the proper time restraints are adhered to.

  11. During the period of high volume receipts, do an additional sort of non-critical work prior to batching. Identify and batch work that will be critical the next week. This will prevent having to do an additional sort each week of all work that was batched as non-critical and processing was not completed the same week that it was batched. Label each batch of work with the volume, the batch number and the IRS received date.

  12. The following documents should be counted as receipts for reporting:

    • EP Delinquency Notice responses or correspondence received in lieu of a notice. (Correspondence received in lieu of a notice must have the same work calendar day cycle as an actual notice).

    • Taxpayer initiated correspondence relating to a delinquency notice.

3.13.36.31.4  (07-01-2013)
IDRS Control Base

  1. The following suspended delinquency cases must be placed under IDRS control. See IRM 3.13.36.19.2.1, CC ACTON.

    1. When correspondence is initiated,

    2. When a delay is input.

    3. When a case becomes overaged.

  2. An open control base on a module indicates that it is controlled for the purpose of initiated correspondence, and adjustment or other action. An open control base will retain the module on IDRS indefinitely and should be updated when necessary to reflect changes in status or in action taken. Once the control base is closed, it will be removed from the IDRS data base provided no other criteria exists for retaining the module.

  3. Cases are controlled by various IDRS Command Codes. Each control base contains several elements of data that are fully explained in IRM 2.3.12, IDRS Terminal Responses. The control base and history information is a very important section of TXMODA. If updated properly, the control base and history information section can give you a complete account of what has transpired on a case.

  4. If an open control already exists for another service employee, contact the other employee before taking any action. If a control base is closed, contact is not necessary.

    Note:

    The concept of only one tax examiner assigned to an account should be followed. The exception to this concept is a case controlled with Status Code B (Background) which allows more than one examiner to have open case control.

  5. Data entries for control bases and history information are listed below:

    Control Base Number Symbol (C#) Control base number and history item
    STATUS Status Code
    ACT-DATE Action Date
    ACTION-EMP Action Employee
    ACTIVITY Activity Code
    RCVD-DATE Received Date
    ASSIGN-TO Assign To Employee Number
    CAT Category Code

  6. When establishing a control base on IDRS, you need to input the following elements:

    • Control Base Number Symbol (#)– When controlling a module, the computer will automatically assign the number of the control base in chronological order. More than one base can be assigned at a time. If there are more than one open or assigned bases on a module, this is referred to as multiple bases.

      Note:

      The assigned employee must be contacted for permission before the status can be changed or adjustments input.

    • Status Code– Case History Status Codes define the status of an open or closed base.

    • Action Date– The action date specifies the date the control base was assigned by the input or action employee (ACTION-EMP) to the assigned employee (ASSIGN-TO).

      Note:

      The IDRS number of the employee(s) is displayed in this section. In some instances, they are the same individual.

    • Activity Code– Activity codes are used to describe why the module is controlled or the action taken. They can be an individual entry or a string of entries that have been updated with each new action or status of the case management.

    • Received Date– It is important that the IRS received date be accurate. The received date indicates the date received at IRS and should be input from the date stamped on the notice correspondence.

    • Assign To– Specifies to whom the case is assigned or to whom the case has been controlled.

    • Category Codes– A four–digit code describing the type or source of an account case. The category codes most commonly used for controlling EP Delinquency Notice cases by Entity are:

      Category Code Description
      ENTC Entity Change Case
      OTHE Other Adjustments. Use for controlling all other adjustments.
      ATAO Taxpayer Advocate Service (ATAO). Use when controlling all initiated TAS cases.
      STAT Statute Cases. Use when controlling statute cases received in Entity.
      TDIC Correspondence and insufficient responses Form 5500 Cases
      TDID Taxpayer promised to file case
      TDIE Entity problem case
      TDIF Fiscal year month problem case
      TDIH Credit
      TDIO Other: Use when controlling return delinquency notice responses and correspondence received and initial processing not completed.
      TDIT Transcripts: Use when controlling TC 594/599 research transcript cases.
      TDIU Return Delinquency Unpostables
      TDIZ Correspondence and insufficient responses Form 5500–EZ cases
      TPCI Taxpayer correspondence inquiry. Use when controlling taxpayer initiated correspondence.
      TPRQ All other cases

  7. The following Case History Status Codes are used when controlling a case and should not be confused with IDRS Collection Status Codes or Plan Data Status Codes.

    Case History Status Codes Explanation
    A Assigned – Case is actively being worked
    B Background – Non-workable case, being monitored
    C Closed
    S Suspense – Short Term Delay
    M Other –Long Term Delay

3.13.36.31.5  (07-01-2013)
EPMF Delinquency Notices

  1. The following are EPMF Delinquency Notices:

    • CP 403 Request For Information About Your Form 5500 or 5500–SF. This is the first delinquency notice.

    • CP 406 Final Notice * Your Annual Form 5500 or 5500–SF is Overdue. This is the final delinquency notice. It is issued fifteen weeks after the first notice.

3.13.36.31.6  (07-01-2013)
TDI Definitions

  1. Critical Cycle – A response is considered critical if a notice or Form TYD–14, Taxpayer Delinquency Investigation, will be issued within 20 days of the IRS received date.

  2. Plan Status Codes –IDRS computer generated codes which indicate the condition of the plan status data module.

  3. Satisfying Transaction (Closing Transaction) – A transaction that when posted to a module satisfies the requirement to file a return. Satisfying transactions are TC 150 and TC 590, TC 591, TC 593, TC 594, TC 595, TC 596, TC 597, TC 598, and TC 599.

  4. Status Codes – IDRS computer generated codes which indicate the condition of a plan data module. The status code designates the current collection status of the module. See the Status Code Chart below.

    TDI Notice Codes Chart

    STATUS CODES
    CODE ABBREVIATION EXPLANATION
    02 DEL STATUS Return not posted; letter of inquiry mailed.
    03 TDI STATUS IDRS—in delinquency status
    04 EXT FILING Extension of time for filing granted
    06 NO DEL RET Acceptable reason for non-filing
    10 RE NT EVEN Return filed, no tax liability

  5. TDI Notice Codes – These codes are used to describe a condition or generate an action notice to TDI status or delay the issuance of a scheduled notice when a tax examiner attempted to resolve the account.

3.13.36.32  (07-01-2013)
Types of Employers or Sponsors

  1. The information provided in the following sections should provide sufficient background information to determine if a response to a notice is proper and the employer/sponsor is or is not required to file a return. All responses received as a result of a delinquency notice should be from one of the following types of employers or plan sponsors:

    1. Single-employer plan – This is the most common type where one employer adopts or establishes a plan for his/her employees. One return should be filed annually.

    2. Controlled group – This is generally considered one employer for Form 5500 reporting purposes. A "controlled group" is a controlled group of corporations under Code section 414(b), a group of trades or businesses under common control under section 414(c), or an affiliated service group under section 414(m).

    3. Multi–employer Plan – This is a plan in which more than one employer participates, is collectively bargained (union agreement), and no employer contributes fifty percent or more of the annual contributions. This is commonly known as a union plan and is set up and administered by the union and contributing employers.

    4. Multiple Employer Collectively Bargained Plan – This is the same as above except that the plan does not satisfy the definition of a Multi-employer plan. It has at least one employer who contributes fifty percent or more of the contributions to the plan so a new type or title has to be given to these plans.

    5. Multiple-Employer Plan (other) (Pre-EFAST Only) – This plan is a plan in which two or more unrelated employers participate in the same plan. None, or not all of the employers are members of a controlled group of corporations or are collectively bargained. If the contributions from each employer are available to pay benefits to all participants in the plan, one return is required to be filed for the plan as a whole (commingled funds). Very few plans are organized in this manner.

    6. Group Insurance Arrangement a type of DFE– This is an arrangement whereby benefits are provided to the employees of two or more unrelated employers. The plan is fully insured and uses a trust to hold the assets. Only one annual return is required to be filed by the administrator. If a consolidated return is not filed, then each participating employer must file.

  2. The entity function is responsible for insuring that all delinquent returns that are processed have the correct EIN, name control and plan number and that all necessary entity changes have been made. All entity changes should be made at the earliest possible time to update the master file.

    1. EPMF changes to the Employer/Sponsor name line, administrator entity data, plan name line, address and zip code will be processed through IDRS. Input the appropriate transaction to update the EPMF entity if the filer indicates on the delinquency notice response that the name of the sponsor or administrator should be changed. If there is an indication of an address change from a street address to a P.O. Box, change the mailing address to the P.O. Box and retain the street address as the location address unless there is already a location address present. The retention of the street address is necessary as an audit trail for locating the filer.

    2. If there is an indication of a plan name change indicated on the notice, take special care to ensure that this is not a different plan.

    3. Send the appropriate letter to notify the employer/sponsor that our records have been changed to reflect their request.

      Exception:

      Do not input sponsor name changes, plan name change or Administrator data changes from returns received as notice replies if a more current return has already posted to the plan unless the filer specifically requests such a change in the reply.

3.13.36.32.1  (07-01-2013)
Single-employer plan

  1. This is the most common type where one employer adopts or establishes a plan for its employees. The employer may adopt more than one plan for its employees. Each plan adopted is considered a distinct single employer plan.

  2. One return annually is required to be filed for each plan adopted.

    Example:

    XYZ Corporation adopts a fixed benefit plan and a profit sharing plan for its employees. Two returns are required to be filed—one for the fixed benefit (defined benefit) plan and one for the profit sharing (defined contribution) plan.

3.13.36.32.2  (07-01-2013)
Plan of controlled group of corporations (or common control employers)

  1. This is a plan that has been adopted by a parent and each of its subsidiaries or one that has been adopted by brother/sister corporations. The filing requirement is based on how the plan operates.

  2. Originally the Form 5500 Series return instructions required a single return to be filed annually whenever the parent and subsidiary or brother/sister corporations adopted the same identical plan.

    1. This is still the case if all contributions to the plan made by the parent and subsidiary or brother/sister corporations are available to pay benefits to all participants of all the participating corporations. In other words, there is one pot of money and all employee participants are paid from this pot regardless which of the corporations made the contributions to the plan.

    Example:

    Parent Corporation (A) has subsidiaries B, C, and D. They all adopt the same plan and benefits are payable to all participants regardless of any one employer’s contributions. One return is required to be filed annually (commingled funds).

3.13.36.32.3  (07-01-2013)
Multi-employer Plan

  1. This is a plan in which more than one employer participates, is collectively bargained (union agreement), and no employer contributes fifty percent or more of the annual contributions. In many instances, all employers engage in the same line of business (e.g., construction, transportation, etc.) This is commonly known as a union plan set up and administered by the union and contributing employers. Each employer contributes a certain amount per employee (in a particular trade or business) to the union plan. One return is required to be filed for this plan. It is generally filed by the "Board of Trustees" or similar group that is administering the union plan.

    Example:

    A carpenter's union (W) in conjunction with employers establishes a plan for all carpenters in the union. Employers X, Y, and Z all employ carpenters who belong to W and agree to pay ten cents per hour for each hour worked by the carpenters to the union for its retirement plan. Although X, Y, and Z make the contributions to the plan, they are not required to file a Form 5500 Series return. The administrators of union W plan must file a single return for the plan.

    Exception:

    Although most union plans are operated as described above, it is possible for the contributing employers to designate their contributions be available to pay only their union employees. If this happens, then they are not treated like a multi-employer plan; each employer must file a return.

3.13.36.32.4  (07-01-2013)
Multiple-Employer—Collectively-Bargained Plan

  1. This is the same as above except that the plan does not satisfy the definition of a "Multi-employer" plan. That is, it has at least one employer who contributes fifty percent or more of the contributions to the plan so a new type or title had to be given to these plans.

3.13.36.32.5  (07-01-2013)
Multiple-Employer Plan (Other) (Pre-EFAST Only)

  1. This is a plan in which two or more unrelated employers participate in the same plan. None, or not all of the employers are members of a controlled group of corporations or are collectively bargained. If the contributions from each employer are available to pay benefits to all participants in the plan, one return is required to be filed for the plan as a whole (commingled funds). Also, for pension plans (plan number 001–500), each participating employer is required to file a Form 5500–C/R using his own EIN and complete only certain line items. Very few plans are organized in this manner. Instead, each employer’s contributions are generally earmarked for only his/her participants so each participating employer is required to file a separate return as a single employer plan (not commingled funds). This is similar to the controlled group filing.

3.13.36.32.6  (07-01-2013)
Multiple-Employer Plan (EFAST)

  1. This plan is maintained by more than one employer and is not one of the plans already described. Participating Employers do not file individually for these plans. Only one Form 5500 should be filed and if the assets are in separate trusts, the information should be combined for reporting purposes on Form 5500, Schedule H. If the filer files a Form 5500 for each participating employer, inform the filer that an amended return will need to be filed with the assets combined on the Form 5500 and attach a Schedule H. To report coverage information of participating employers additional Schedule T’s may be required to be attached to the return.

3.13.36.32.7  (07-01-2013)
Direct Filing Entity Plans (DFE) Filing Requirements

  1. Some plans participate in certain trusts, accounts, and other investment arrangements that file the Form 5500 as a DFE. A Form 5500 must be filed for a master trust investment account (MTIA). A Form 5500 is not required but may be filed for a common/collective trust (CCT), pooled separate account (PSA), 103–12 investment entity (103–12 IE), or group insurance arrangement (GIA). However, plans that participate in CCTs, PSAs, 103–12 IEs, or GIAs that file as DFEs generally are eligible for certain annual reporting relief. For reporting purposes, a CCT, PSA, 103–12 IE, or GIA is considered a DFE only when a Form 5500 and all required attachments are filed for it in accordance with the following instructions.

  2. Only one Form 5500 should be filed for each DFE for all plans participating in the DFE; however, the Form 5500 filed for the DFE, including all required schedules and attachments, must report information for the DFE year (not to exceed 12 months in length) that ends with or within the participating plan's year.

  3. Any Form 5500 filed for a DFE is an integral part of the annual report of each participating plan and the plan administrator may be subject to penalties for failing to file a complete annual report unless both the DFE Form 5500 and the plan's Form 5500 are properly filed. The information required for a Form 5500 filed for a DFE varies according to the type of DFE. The following paragraphs provide specific guidance for the reporting requirements for each type of DFE.

    1. Group Insurance Arrangement (GIA) – This is an arrangement whereby benefits are provided to the employees of two or more unrelated employers. The plan is fully insured and uses a trust to hold the assets. Only one annual return/report is required to be filed by the administrator of the arrangement. If such a consolidated report is not filed, then each participating employer must file.

    2. Master Trust Investment Account (MTIA) – The administrator filing a Form 5500 for an employee benefit plan that is required to file or have a designee file a Form 5500 for each MTIA in which the plan participated at any time during the plan year. For reporting purposes, a "master trust" is a trust for which a regulated financial institution serves as trustee or custodian (regardless of whether such institution exercises discretionary authority or control with respect to the management of assets held in the trust), and in which assets of more than one plan sponsored by a single employer or by a group of employers under common control are held.

    3. Common/Collective Trust (CCT) and Pooled Separate Account (PSA) – The Form 5500 is not required to be filed for a CCT or PSA. However, the administrator of a large plan or DFE that participated in a CCT or PSA that files is entitled to reporting relief that is not available to plans or DFEs participating in a CCT or PSA for which a Form 5500 is not filed.

    4. 103–12 Investment Entity (103-12 IE) – This is DOL Regulation 2520.103–12 that provides an alternative method of reporting for plans that invest in an entity (other that a MTIA, CCT, or PSA), whose underlying assets include "plan assets" within the meaning of 29 CFR 2510.3–101 of two or more plans that are not members of a "related group" of employee benefit plans.

3.13.36.33  (07-01-2013)
Processing Delinquency Notice Responses—Initial Actions

  1. Review the filer's response. When processing Delinquency Notices responses it is important that IDRS, and EFAST2 Website research be performed.

  2. If the response includes an attached return, ensure that the return's EIN, Sponsor name, plan number, and plan period ending agrees with the information on the notice. If it does, process as a sufficient response. Follow instructions beginning with IRM 3.13.36.33.1.

  3. If the EIN, Sponsor name, plan number, or plan period on the attached return does not agree with the notice, determine if an Entity problem exists:

    IF THEN
    The filer has filed under another EIN which is the same entity, Merge the two accounts, suppress the CP 212 notice and send a 1072 C letter notifying the filer of the correct EIN to use when filing his/her return.
    The filer has filed under another plan number which is the same plan, Merge the two plan numbers and send a 1072 C letter notifying the filer of the correct plan number to use when filing his/her return. See IRM 3.13.36.22.4 (5)e.
    There was a sponsor or plan name change, Process as a sufficient response.
    The plan period on the return is within the same year as the plan year on the notice, Process as a sufficient response.
    The return is an amended return for a previous plan period that indicates that the plan was terminated, Process as a sufficient response.
    The return is a copy of a return for a previous plan period that indicates that the plan was terminated, Process as a sufficient response.
    The return is being filed by a personal representative on a deceased filer's plan, Contact the personal representative via correspondence instructing them to terminate the plan, amend and final the return and roll the assets over into a new plan. The filer will need to create a new plan with a new plan name.

    Note:

    To verify the receipt of Form 5500 series returns by EFAST2, research IDRS, and the EFAST2 Website.

  4. If it appears that the filer has attached a return or reply that has no connection to the return requested on the notice, process as an insufficient response. See IRM 3.13.36.33.10.

    Note:

    Research IDRS, and the EFAST2 Website to determine if the attached return should be processed. If so, forward the return to EP Classification using the instructions in IRM 3.13.36.33.2 (6).

  5. Complete responses must be processed per instructions beginning in IRM 3.13.36.33.1.

  6. An insufficient response is one that requires more information than the filer has supplied for the Entity function to make a determination whether the delinquency has been satisfied. Insufficient responses must be processed per instructions. See IRM 3.13.36.33.10.

  7. If case action cannot be completed before issuance of the next notice or Form TYD–14 (TC 142), input a 15–week delay using CC ASGNB.

  8. Establish IDRS controls if necessary.

  9. When a response is received that does not satisfy the delinquency, and a telephone number is present on the response portion of the notice, input the telephone number on IDRS via CC TELEA.

    Note:

    Input the phone number only if it is shown on the response portion of the notice or you are sure it was provided by the taxpayer.

3.13.36.33.1  (07-01-2013)
Processing Delinquency Notice Responses

  1. When processing Delinquency Notice responses it is important that research of IDRS and the EFAST2 Website is performed.

  2. When research shows a TC 150 has already posted for the plan and period of the delinquency notice, carefully examine any correspondence or returns attached to the response to determine if they should be processed. If the return needs to be processed, forward the return to EP Classification using the instructions in IRM 3.13.36.33.2 (6).

    Note:

    Remove CP 403 or CP 406 before forwarding the return.

  3. If no return is attached, or the return should not be processed, take the following action:

    1. "X" the notice and response. If the response from the filer contains information or questions that should be handled by another area, route a copy of the response to the appropriate area.

    2. Indicate research performed on the case.

      Example:

      TC 150 posted.

      The case must be available for Quality Review.

  4. When research shows a return for the delinquency notice has been received "in-house" but has not posted, input TC 594 CC 097 to prevent any future notice to the filer.

    1. If research indicates a TC 594 CC 097 is present and a TC 150 is not present, input a TC 590 CC 097 to resolve the account.

    Note:

    " In-house" returns may show as an Unpostable, TC 155, or TC 156.

  5. If a return is received in response to a notice, and the plan filing requirements are "8" (inactive status), no transaction other than a TC 012 will post to the account. However, filing requirement "8" does not update the module status or prevent subsequent notices to the filer. Determine if the return should be processed.

    1. If the return should be processed or a satisfying transaction code is required, reactivate the account (TC 012) to allow the return to post.

    2. Once the return has posted (TC 150) or satisfying transaction code has posted, input a TC 591 CC 097 to delete the plan filing requirements again if necessary.

  6. When a notice response is received, and research confirms that the appropriate action has already been taken (perhaps in response to a previous notice), determine if the response contains information or questions that should be handled by another area. If so, route the response to the appropriate area. Otherwise, "X" the notice and the response.

  7. When the notice response indicates the plan held less than $250,000 in total assets , determine if the response is sufficient.

    IF THEN
    the filer's response indicates "not required to file a Form 5500–EZ because their total assets for the plan were less than $250,000" Input TC 016 to change to change plan filing requirements to "N" . The filer is only required to file if the plans End of Year assets exceed $250,000, as a result, the filing requirement may change every year.

    Note:

    DO NOT input TC 59X unless working a delinquency notice.

    the filer's response indicates "not required to file a Form 5500–EZ because their total End of Year assets for the plan were less than $250, 000 and the filer has two or more one-participant plans"
    1. Research IDRS to determine if the plan assets for two or more one-participant plans with a combined total plan assets exceed $250,000 at the end of any plan year beginning on or after January 1, 2007. The filer must file a separate Form 5500–EZ for each plan.

    2. Correspond using the 1074C for the Form 5500–EZ.

    3. If the plans total End of Year assets are $250,000 or less see IRM 3.13.36.33.5 (3)m to resolve the TDI.

      Note:

      For 200612 and prior responses for filers with Form 5500–EZ filing requirements with one-participant plan that had total assets of $100,000 or less at the end of every plan year beginning on or after January 1, 1994, OR the filers have two or more one-participant plans that together had total assets of $100,000 or less at the end of every plan year beginning on or after January 1, 1994. Input TC 016 to change plan filing requirements to "N" . DO NOT input TC 59X unless working a delinquency notice.

  8. When the notice response states that the organization is in bankruptcy, take the following action.

    1. The designated EPMF employee will review bankruptcy issues, the employee will instruct the entity function to close the control base and leave the module open and coordinate with Cincinnati for referral or reassignment of bankruptcy cases.

    2. If Cincinnati indicates the filer must still file a return, input the appropriate letter explaining that the authorized party is still responsible for filing a return each year until the plan has terminated and the assets have been distributed and there are no longer any participants in the plan. Annotate on the Form 2747 "appropriate letter sent taxpayer in bankruptcy."

    3. If Cincinnati indicates the filer is no longer liable, input a TC 591 CC 097.

  9. When the response includes a copy of a return indicating a change in sponsorship on Line 4 of the 5500 Series return:

    1. Verify that the return posted under the new sponsor's EIN.

    2. If research shows no record of a final return posted for the account on the notice (old sponsor's account), input TC 591 CC 097 to the account on the notice.

      Note:

      No correspondence is necessary to obtain a final return when a new EIN is established. The filer will complete line 4 when an EIN change has occurred. A filer may obtain a new EIN when there are changes to their entity or a business transaction has occurred that results in the adoption of the seller's plan by the buyer.

    3. Taxpayer contact must be made to determine if a buy out, merge, or takeover, etc. has occurred if the situation is unclear. See IRM 3.13.36.33.7 for further information on change of sponsorship.

  10. If the filer responds with a request for more time to research the problem, input a 15–week delay using CC ASGNB.

  11. If a TC 59X transaction is input to a tax module with an unreversed TC 150 posted in that module or a subsequent module, the TC 59X transaction will not update the module status.

    1. Input a TC 591 CC 097 on the TDI notice that was generated and all subsequent modules for the same MFT that are already delinquent. This will remove the filing requirement for that plan period and for subsequent plan periods.

      Example:

      If a return is received for Plan 001 for plan period 200412 and a TC 591 CC 097 is input to close the filing requirements and the filer files next year on plan 001 for plan period 200512, the return will re-open the filing requirements.

      Therefore, for any subsequent modules not satisfied for that plan number, the filer will continue to receive delinquency notices.

    2. Input the TC 591 CC 097 to the period where the latest unreversed return is posted and all subsequent modules for the same plan. This will usually be the delinquent module.

  12. See the following Closing Transaction Chart for the appropriate 59X transactions. A TC 592 will reverse any TC 59X posted in the same cycle or a previous cycle.

    Closing Transaction Chart

    CLOSING TRANSACTIONS
    TRANS
    CODES
    CLOSING
    CODES
    EXPLANATION FORMAT EXAMPLES
    590 097 Not required to file for a specific tax period. FRM49
    XX-XXXXXXXP LEAP 001201012 590097
    591 097 No longer liable, assets and participants are zero or plan terminated. FRM49
    XX-XXXXXXXP LEAP 001201012 591097
    593 097 Unable to locate, notice or correspondence went undeliverable and current address not found. FRM49
    XX-XXXXXXXP LEAP 001201012 593097
    594 074 Copy of return secured, received during TDI process. Return forwarded to EP Classification. FRM49
    XX-XXXXXXXP LEAP 001201012 594074
    594 097 Return in-house (Form 5500–EZ only). The return was received in Entity and forwarded to numbering to be processed. Also used if taxpayer indicates they are filing under the DFVC program. FRM49
    XX-XXXXXXXP LEAP 001201012 594097
    599 097 Original return secured by Exam. FRM49
    XX-XXXXXXXP LEAP 001201012 599097
    592 - - Will Reverse any prior posted TC 59X. FRM49
    XX-XXXXXXXP LEAP 001201012 592 no closing code needed

  13. For Form 5500 return information posted by DOL, research the EFAST2 Website. If the Form 5500 information is on the EFAST2 Website, verify the beginning assets to the ending assets of the prior year return information on master file using CC ERTVU. If the beginning and ending assets match, input a TC 590 to satisfy the module.

    Note:

    It is very important that the beginning and ending assets are compared before inputting a TC 590 for a return found on the EFAST2 Website.

  14. If the filer indicates that they are participating in the DOL Delinquent Filer Voluntary Compliance (DFVC) program for Form 5500 filers only, input a TC 594 CC 097 to prevent any future notice to the filer.

  15. If one or more returns have posted to the incorrect account, the Entity function will input a TC 151 and reprocess the return to the correct account. See IRM 3.13.36.24 for TC 151 instructions.

  16. If a deleted account was reactivated in error when a return posted incorrectly, the Entity function will input a TC 591 CC 097 after input of the TC 151.

    Note:

    EFAST returns cannot be reversed.

  17. If the filer states that prior contact has been made with the Collection function in the district office, input TDI Notice Delay Code D15 and forward to Cincinnati with all notice information.

3.13.36.33.2  (07-01-2013)
Responses with Returns Attached—General Instructions

  1. If a response is received with a return attached, and there is no TC 150 posted and research does not indicate the return is "in-house" ,

    1. If the filer indicates the return has already been filed, and furnishes a copy of the return filed, input a TC 594 CC 074 to the period where the return will post.

    2. If an amended final Form 5500/5500–SF is received amending a return posted to a period earlier than the delinquent module and no TC 977 has posted, input a TC 594 CC 074. If research determines the assets were distributed, input a TC 591 CC 097 to the period on the notice to close the open module.

  2. If a response is received with a return attached, and there is no TC 150 posted, and the return was originally processed by the IRS, process as follows:

    1. If the filer indicates the return has already been filed, and furnishes a copy of the return, research EFAST2 Website to determine if the return has posted. If the return has not posted, forward the return to EP Classification using the instructions in IRM 3.13.36.33.2 (6)and input a TC 594 CC 074 to the period where the return will post.

    2. If an amended final Form 5500/5500–SF is received amending a return posted to a period earlier than the delinquent module and no TC 977 has posted, input a TC 594 CC 074, forward the return to EP Classification using the instructions in IRM 3.13.36.33.2 (6). If research determines the assets were distributed, input a TC 591 CC 097 to the period on the notice to close the open module.

  3. If the response received is a final Form 5500/5500-SF and research determines the assets were distributed, input a TC 591 CC 097. If research shows an open module for the following year, input a TC 591 CC 097 to close the module.

  4. In the case when tax returns can be received via fax as part of return perfection where contact with the taxpayer has been made and documented, faxed signatures are legally sufficient.

  5. Return preparer may sign original returns, amended returns, or requests for filing extensions using a signature stamp. Taxpayers, however, must continue to sign their returns with an original signature.

  6. If research shows the Form 5500 needs to be processed:

    1. Ensure that the return has been edited to show the correct EIN, Plan name, Plan number, and Plan year, if necessary.

    2. Ensure that the correct actions have been input to the account (e.g. reasonable cause and return received).

      Caution:

      If the return is for a module other than that on the notice (e.g. different EIN, different plan number) ensure that reasonable cause is entered on the EIN, plan number and plan period where the return will post.

    3. Remove all attached IRS Correspondence, Notices and taxpayer correspondence.

    4. Remove attached envelopes.

    5. Remove any attached Forms 5558. If already processed, prepare for destruction using local procedures.

    6. Remove all Forms 8955-SSA and forward to Receipt and Control, M/S 6054

      Note:

      Treat Schedule SSA as a Form 8955-SSA.

    7. Returns should be forwarded to EP Classification on a weekly basis. One shipment will be sent per week utilizing Form 3210. Each shipment will have twelve EIN's on each Form 3210 and up to eight separate Form 3210's will be included, for a total up to 96 documents per shipment. If there are fewer than 96 documents produced in a week, send the entire week's inventory, even if it is less than 96.

    8. Ship returns via UPS to:
      Internal Revenue Service
      EP Classification (IFILE)
      9350 Flair Drive, 2nd Floor
      El Monte, CA 91731

    9. Once input has been completed, EP Classification will return the Form 3210 for verification. These should be kept for 1 year so that they may be used for research purposes when working TDI-RES Transcripts.

3.13.36.33.3  (07-01-2013)
Return Previously Filed or Will be Filed

  1. If the filer states that the return was filed and there is no indication the return will post to an EPMF account other than the account the notice was generated from, proceed as follows:

    1. If the filer does not give the date the return was filed, and does not attach a copy, treat as an insufficient response per IRM 3.13.36.33.10.

    2. If the filer responds with a copy of the return attached and the return was filed less than ten weeks prior to the notice date, input TC 594 CC 097.

    3. If the filer states the return was filed ten weeks or more prior to the notice date, control the case on IDRS, research to determine if the return has posted under different EIN and/or plan number. If the return is posted to a different EIN and/or plan number, input a TC 151 to move the return to the correct EIN and/or plan number.

    4. If the filer does not give the date the return was filed, but attaches a copy of the return, and indicates that the return was previously filed timely, process as in IRM 3.13.36.33.2.

  2. If there is an indication the return will post to another EPMF account, treat as an entity problem and work per IRM 3.13.36.33.11.

  3. If the filer indicates that the return was filed electronically, and includes a copy of the acknowledgment report showing acceptance code "A" and the date the return was filed, check the date on the acknowledgment report. This date must be the correct year for the plan year ending on the delinquency notice. For example, if the plan year ending on the delinquency notice is 12–31–2009(200912) or 09–30–2009 (200909), the date on the acknowledgment report should be for the year 2010. If all of the conditions are present, input a TC 590 CC 097. If the date on the acknowledgment report does not agree with the date on the notice, follow instructions in IRM 3.13.36.33.11.

  4. If the filer indicates that the return will be filed, take the following action:

    1. Input TDI delay notice code D15 on IDRS using CC ASGNB.

    2. If the sponsor's telephone number is provided, input the telephone number on IDRS via CC TELEA. "X" the notice response.

      Note:

      Do not input the telephone number for a POA or CPA.

    3. If the Final notice has been issued, take no action and dispose of the case in accordance with campus procedures.

  5. If the filer requests forms:

    1. Response to first notice—Send a 1072 C letter instructing the filer where to request forms and instructions, and input TDI delay notice code D15 on IDRS using CC ASGNB

    2. Final notice—send a 1072 C letter instructing the filer where to request forms and dispose of the notice in accordance with campus procedures. Do not take any IDRS action.

3.13.36.33.4  (07-01-2013)
Not Required to File

  1. If a notice response is received stating that the plan is excluded from filing:

    1. See IRM 3.13.36.33.5 for a list of situations when a return is not required and instructions for working these cases.

  2. If the response is unclear or more information is needed, contact the filer by phone or correspond using Letter 1074C.

  3. If the notice response indicates that the plan was never put into operation, take the following action:

    1. Research the plan on master file (use CC EMFOL definer I and/or T).

    2. If no returns (TC 150 or TC 154) have ever posted to the plan, input a TC 591 CC 097 to the delinquent module.

    3. If research shows that returns have posted to the plan, contact the filer for clarification. The returns may have posted incorrectly, or some other entity problem may exist.

3.13.36.33.5  (07-01-2013)
Not Liable to File

  1. Not Liable to File Transcripts will generate when a filer has indicated either by correspondence attached to the return or on the return they are no longer liable to file. The vendor will set the program's not liable indicator which will generate a not liable transcript 20 weeks later. To determine if the filer is not liable to file or is liable to file or the filer filed a return anyway:

    1. Research the EFAST2 Website and examine the correspondence and the return for the not liable statement.

    2. Research to determine if the filer has active filing requirements (use CC INOLE and/or EMFOL definer L). If the filer still has assets or participants, cross through the transcript; no further action is necessary.

    3. If the filer is not liable and the filing requirements are present, input a TC 59X to remove the filing requirements.

    4. If the plan filing requirements are blank or 8, no action is required.

  2. If the filer indicates he/she is not liable to file, but plan filing requirements indicate that a return is required, determine if the following situations apply. The plan may have been erroneously established according to one of the situations below. This is not an all inclusive list.

    1. Plan was not funded when the application was submitted to the EACS system.

    2. The plan is a Section 6039D Fringe Benefit plan IRC Section 79, 105, 106, 120 (starting 6/30/92), or 129.

    3. The plan is a common/collective trust (CCT), a Form 5500 is not required but may be filed.

    4. The application (TC 121 or TC 123) was submitted for the wrong plan number. This must be verified by the filer.

    5. In all the above situations, input a TC 591 CC 097 to the period where the return would post. Input a TC 020 (Doc Code 64) using a one cycle PDC to delete the filing requirements.

  3. Some plans are excluded from filing:

    1. Church plans (other than fringe benefit plans) not electing coverage under Internal Revenue Code Section 410(d). Input a TC 591 CC 097.

    2. Government plans (other than fringe benefit plans). Input a TC 591 CC 097.

    3. Welfare plans with fewer than 100 participants if the plan is unfunded (benefits are paid from the general assets of the employer), fully insured (benefits paid by an insurance company), or a combination of unfunded/fully insured. Input a TC 591 CC 097 unless it can be determined that the plan will have more than 100 participants at some later date. If this is the case, input a TC 590 CC 097. If over 100 participants, rules are the same as unfunded welfare plans.

    4. If correspondence is received stating the plan is no longer required to file a Form 5500 pursuant to 29 CFR 2520.104–20, input a TC 591 CC 097 to close the filing requirements.

    5. Plans maintained only to comply with worker compensation, unemployment compensation or disability insurance laws. Input a TC 591 CC 097.

    6. Unfunded excess benefit plans. Input a TC 591 CC 097.

    7. Welfare plan outside the U.S. for nonresident aliens. Input a TC 591 CC 097.

    8. Qualified foreign plan Code Section 404A(e) that does not qualify for treatment under Code Section 402(c). Input a TC 591 CC 097.

    9. Annuity arrangement under Code Section 403(b)(1) with no employer participation. Input a TC 591 CC 097.

    10. Simplified Employee Pension (SEP) described in Code Section 408(k). Input a TC 591 CC 097.

    11. A Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) that involves SIMPLE IRAs under Code section 408(p). Input a TC 591 CC 097.

    12. An apprenticeship or training plan meeting the requirements of Dept. of Labor regulation 29 CFR 2520.104–22. Input a TC 591 CC 097.

    13. Form 5500/5500–EZ filers with one-participant plan ( see IRM 3.13.36.26.6 ) that had total assets of $250,000 or less at the end of every plan year beginning on or after January 1, 2007, OR the filers have two or more one-participant plans that together had total assets of $250,000 or less at the end of every plan year beginning on or after January 1, 2007. Input TC 016 to change plan filing requirements to "N" . DO NOT input TC 59X unless working a delinquency notice. In that case, see IRM 3.13.36.33.1 (11) OR filers with Form 5500–EZ filing requirements with one-participant plan that had total assets of $100,000 or less at the end of every plan year beginning on or after January 1, 1994, OR the filers have two or more one-participant plans that together had total assets of $100,000 or less at the end of every plan year beginning on or after January 1, 1994. Input TC 016 to change plan filing requirements to "N" . DO NOT input TC 59X unless working a delinquency notice.

    14. If the filer states the plan was terminated in the prior year and all of the assets were distributed or rolled over into an IRA and there is no indication that there is more than one participant, input TC 591 CC 097 to the period after the last return posted.

    15. If the filer provides a different EIN and research shows a final return has not been submitted for the EIN on the notice. Do not correspondence for a final return. Research the most recent posted return line 4, the filer will complete line 4 when an EIN change has occurred. A filer may obtain a new EIN when there are changes to their entity or a business transaction has occurred that results in the adoption of the seller's plan by the buyer. Input a TC 591 CC 097 to the EIN on the notice.

  4. Plan terminated and all assets were distributed or when a final return (a return with CCC "F" ) posts, or when a TC 020 (Doc Code 64) is input to delete the plan. This happens when all the plan assets are either distributed to participants or merged into another plan and the original plan no longer has assets or participants.

    1. The original plan will no longer have a requirement to file a return.

    2. The return (except Form 5500–EZ) must meet all plan termination criteria before it will post as a final return.

    3. Total end-of-year assets must be zero, and

    4. Total participants end-of-year must be zero (this was not part of the criteria before July 1990).

  5. Code Section 6039D – If a 5500 series return is received in Entity referencing section 6039D and the filer states not liable for this return, research to determine if the plan was established erroneously. If the Plan was established in error, input a TC 020 (Doc Code 64) (with managerial approval) and dispose of the document according to campus procedures.

  6. For requirements for filing Final Returns, see IRM 3.13.36.12.

  7. The filer may think a final return was filed, but if the return did not meet all termination criteria, the filer will still have a requirement to file a return.

  8. A complete return is required from every sponsor/employer each year until all assets are distributed to participants or merged/consolidated with another plan and participants and assets at the end of the year are zero.

  9. The plan year of final distribution or merger/consolidation is the last year a return is required to be filed.

  10. A letter or statement is attached to a return stating that this is a "Final" return because it is a multiple-employer plan which is no longer going to file as a multi-employer.

  11. A letter or statement is attached to a return stating that this is a "Final" return because they were a member of an affiliated service group or a control group and are not filing a consolidated return.

  12. If the filer indicates that the plan was terminated, take the following action:

    1. Research IDRS (including CC TDINQ) and the master file.

    2. If the return module is in notice status (status 02), transfer the case to the appropriate individuals working the Delinquency Program.

    3. If the plan should be terminated, input a TC 591 CC 097.

  13. If the filer indicates the plan was terminated in a prior year:

    1. Request the prior year return to determine why the plan was not terminated.

    2. If the return entries indicate the plan should have been terminated (termination criteria were met), input a TC 591 CC 097 to the period where the return would have posted.

  14. If a filer with 5500-EZ filing requirements indicates that a final Form 5500-EZ was previously filed, and indicates that there are no assets in the plan, input a TC 591 CC 097.

3.13.36.33.6  (07-01-2013)
Sponsor of and Participating Employer in a Multiple-Employer Plan (Other)

  1. A multiple-employer plan (other) involves more than one employer and includes only those plans in which contributions from individual employers are pooled and are available to pay benefits to all participants.

3.13.36.33.7  (07-01-2013)
Plan Terminated, Merged or Consolidated

  1. Research the master file (CC INOLE and/or CC EMFOL definer L/R/T) and IDRS to determine if a plan has terminated, or has been merged or consolidated. The valid termination indicator codes are as follows:

    1. 1 = Yes

    2. 2 = No

    3. 3 = Missing information (Unknown)

  2. For conditions which will terminate a plan, see IRM 3.13.36.11.

  3. At times it may be necessary to view a posted return (use the EFAST 2 website or research CC ERTVU) if the filer states the plan was terminated, merged or consolidated in a prior year.

    1. If unable to review the posted return, request a copy from the filer of the return the filer considers the final return for the plan. Input a TDI notice delay code D15.

  4. When the filer submits a copy of the final return along with the notice or correspondence stating that the plan has terminated and is no longer liable, research to determine if the return has posted. Compare the information on master file to the copy of the final return.

    1. If the return has posted but the filing requirements were not deleted and return entries indicate that the plan has terminated, the assets have been distributed, and end-of-year assets and participants are zero, input a TC 591 CC 097 to the period following the period the "final" return posted.

    2. If the return has not posted, process according to IRM 3.13.36.33.2.

    3. If the return has posted, but the entries on the return did not meet the termination criteria, correspond with the filer using letter 1072 C and inform the filer that according to the entries on the return, the plan is not terminated because … and state the reason(s). For example, there were still participants or assets in the plan.

    4. If research shows the plan terminated in a prior filing and the filer continues to use the plan number, establish a new plan number and notify the filer of the new plan number using Letter 1072 C.

  5. If the return entries do not meet termination criteria, but the filer indicates that there were erroneous entries on the return and the correction of these entries will meet termination criteria:

    1. If the filer has participants only, and no other information on the return, and the return meets all other criteria of a final, a telephone confirmation from the sponsor that the plan has been terminated and not showing zero participants is a clerical error, can be accepted rather than obtaining an amended return. Input a TC 591 CC 097.

    2. Input a TDI delay notice code D15 using CC ASGNB.

  6. If the filer states that (any type of plan other than Fringe Benefit plan) was terminated in a prior year, and all assets were distributed or rolled over into an IRA, and there is no indication that there is more than one participant, input TC 591 CC 097 to the period after the last return posted.

  7. If the filer states the plan was taken over by PBGC, they must either electronically file a final return for the plan, or provide documentation from PBGC with the date of plan termination. If the filer does not provide documentation:

    1. Research the PBGC website (http://www.pbgc.gov/wr/trusteed/plans.html) for proper documentation. If found, attach a copy to the correspondence and input a TC 591 CC 097 to the period after the date of plan termination.

    2. If the information cannot be found on the PBGC website, correspond using letter 1072C for the missing information. If the filer provides documentation, input a TC 591 CC 097 to the period after the date of plan termination.

3.13.36.33.8  (07-01-2013)
Plan Not Yet Funded

  1. An employer may adopt a plan and get a favorable determination letter from the IRS on the qualification of the plan (which establishes a filing requirement) but does not make a contribution to the plan (trust) to fund the plan.

  2. Section 6058(a) of the Internal Revenue Code states that funded plans of deferred compensation are required to file.

  3. If the filer states that the plan has not been funded, research the plan on the master file (use CC EMFOL definer I). If no TC 150 is posted to the plan, or TC 150 is posted and shows zero assets, take the following action:

    1. A TC 590 CC 097 should be input when the taxpayer indicates the plan will be funded in subsequent years.

    2. Input TC 591 CC 097 if the filer indicates the plan has no participants, no assets, and has been terminated.

    3. Input TC 591 CC 097 if the filer indicates he has no intention of funding his plan.

  4. If TC 150s are posted with assets, contact the filer for clarification.

3.13.36.33.9  (07-01-2013)
Third Party Responses

  1. Information concerning taxpayers will not be provided to third parties without authorization from the taxpayer, consistent with the requirements in Treas. Reg. 301.6103(c)-1. See IRM 11.3.3. Although the meaning of a notice the third party may have in hand can be explained to the third party, no additional information from a source such as IDRS can be provided to the third party.

    Note:

    If information is being requested by a participant, certain plan documents are available to the participant for disclosure under I.R.C. 6104. See IRM 11.3.10.

  2. One of two forms is generally used to authorize a third party:

    • The taxpayer may use Form 2848, Power of Attorney and Declaration of Representative, to authorize an attorney, certified public accountant (CPA), enrolled agent, or enrolled actuary to receive confidential tax information and to act on behalf of the taxpayer. This form conveys representational rights to the designated individual.

    • A taxpayer may use Form 8821, Tax Information Authorization, to authorize any individual, corporation, firm, trust, partnership, or organization to receive specific confidential tax return information. The Form 8821 does not convey the right to represent (stand in the place of) the taxpayer. Form 8821 does not authorize the person to respond to the Service on behalf of the taxpayer if the response constitutes practice before the Service.

      Note:

      The Service may accept information from a third party, even if no authorization has been received or is on file. Care must be exercised to ensure that no confidential tax information is given out if no authorization has been received or is on file.

  3. The forms are made available as a convenience to the taxpayer. A document/letter may be used in lieu of Form 2848 or 8821, provided it contains the same information and is signed by the taxpayer.

  4. When responding to telephone inquiries about a tax account, the employee handling the inquiry should obtain the taxpayer's name, address and employer identification number. Recipients of calls should continue to ask enough questions to satisfy themselves that they are speaking to the authorized party.

  5. If a caller is unable to furnish enough information to establish that he/she actually is the authorized party, the employee should request that the caller find out the information and call back. If the caller states he/she does not have the information and cannot obtain it, the employee should advise the caller that a written reply will be mailed to the taxpayer's address of record.

  6. If a third party indicates that the taxpayer moved and a good mailing address is given, send a Letter 2475C with the documents and a Form 8822–B.

  7. If a third party indicates a change in the person (or persons) handling the account, treat as an insufficient response and correspond for complete information.

3.13.36.33.10  (07-01-2013)
Insufficient Responses

  1. If the taxpayer's response is insufficient, research IDRS for a satisfying transaction. If found, "X" the notice and response; no further action is necessary.

  2. If no satisfying transaction is found, contact the filer using the telephone number provided on the delinquency notice response and/or return. Contact the filer on three different occasions (three sequential days at three different times). Explain to the filer what additional information is necessary to resolve the case.

    1. If telephone contact is made and the additional information needed to resolve the case is provided, update the EPMF and "X" the notice.

    2. If the filer cannot be reached by telephone after three attempts, close the control base, "X" the notice and response, and leave the module open.

    3. When corresponding, input D15 using CC ASGNB and initiate correspondence using 1072 C letter to inform the filer of his/her obligation to file a return and explain what additional information is needed to resolve the case.

    4. If no satisfying transaction is present, and this is a reply to a first notice, allow the final notice to generate. "X" the notice response.

    Note:

    The filer can be contacted via telephone or by correspondence. If telephone contact is attempted, try on three different occasions (three sequential days at three different times) or correspond using a "C" letter.

  3. If a satisfying transaction is found, close the control base and "X" the notice and response.

  4. When the taxpayer responds with a schedule or the front page of the required return, correspond with the filer using a 1072C letter informing the filer that a complete return is required. This includes all applicable schedules and Form 5558, if extension was requested.

  5. If the taxpayer sends an unsigned copy of a Form 5500, correspond with the filer for a signed declaration.

    1. When corresponding, input D15 using CC ASGNB and initiate correspondence using 2696C letter to inform the filer that their return must be signed. Suspense, control the case on IDRS, and maintain a file in TIN sequence by cycle in which the correspondence was initiated.

    2. After forty-five (45) calendar days, purge the suspended reply to the first notice (CP 403) by researching IDRS for a satisfying transaction.

  6. If a satisfying transaction is found, close the control base and "X" the notice.

  7. If no satisfying transaction is found, send the return back to the filer using Notice 1393 using the instructions in IRM 3.13.36.34.

  8. When the taxpayer returns the signed declaration, associate the declaration with the return and forward to EP Classification using the instructions in IRM 3.13.36.33.2 (6).

  9. If the insufficient response contains a return with more than one EIN or plan number, process as an entity problem. See IRM 3.13.36.33.11.

  10. If the response includes a return that does not resolve the delinquency and is for a tax period earlier than 200912, but the return received should be processed, forward the return to EP Classification using the instructions in IRM 3.13.36.33.2 (6). If the return is for tax period 200912 or later, send the return back to the filer using Notice 1393 using the instructions in IRM 3.13.36.34.

3.13.36.33.11  (07-01-2013)
Entity Problems

  1. Research the Notice EIN and other names and EINs furnished by the taxpayer (also search for other EIN(s) for the taxpayer).

  2. If research indicates that there is more than one EIN or plan number for the same account, take steps to consolidate the accounts. See IRM 3.13.36.25.

  3. EPMF changes to the Employer/Sponsor name line, Administrator entity data, address data, or plan name line will come from the posting of the EFAST return or the filing of a Form 5500-EZ.

  4. EPMF filing requirements are updated by the posting of returns or by input of a TC 016. EPMF filing requirements can be deleted by posting of a final return and by the input of transaction codes 591 or 593. In addition the plan can be deactivated by TC 020 Doc Code 64. TC 020 will change plan filing requirements to 8.

  5. If additional information is needed, contact the filer by telephone. If the filer cannot be reached by telephone, take the following action:

    1. Input D15 and initiate correspondence using the appropriate letter to inform the filer of his/her obligation to file a return and explain what additional information is needed.

    2. Control the case on IDRS and maintain a file in TIN sequence by cycle in which the correspondence was initiated.

    3. Purge the file after forty five (45) calendar days and research for a satisfying transaction.

    4. If no satisfying transaction is present, and this is a reply to a first notice, allow the final notice to generate.

  6. If research indicates that the EIN provided on the CP Notice is an SSN.

    1. Research for an EIN.

    2. If an EIN is not found, ESIGN an EIN, and establish the plan using the information the filer provided on the CP Notice.

    3. Input a TC 151 to correct the account.

    4. Correspond with the filer using a 1072 C letter notifying the filer they used their SSN and inform them of their correct EIN and/or Plan Number to use when filing a Form 5500 series return.

    5. If an EIN is found, input a TC 151 to correct the account and correspond with the filer using a 1072 C letter notifying the filer they used their SSN and inform them of their correct EIN and/or Plan Number to be used when filing a Form 5500 series return.

3.13.36.33.12  (07-01-2013)
Reasonable Cause Criteria

  1. Acceptable explanations for reasonable cause are not limited to the examples below. Any reason, which establishes that the taxpayer exercised ordinary business care and prudence, but was unable to comply, will be accepted as reasonable cause.

    1. Death or serious illness of the taxpayer or a death or serious illness in his or her immediate family.

    2. Unavoidable absence of the taxpayer.

    3. Destruction by fire, other casualty or civil disturbance of the taxpayer’s residence, place of business, or business records.

    4. The taxpayer, for reasons beyond his or her control, was unable to obtain the necessary records to file a timely return.

    5. The taxpayer mailed the return in time to reach the IRS office within the prescribed time period with the normal handling of the mail, but through no fault of the taxpayer, the return was not delivered timely.

    6. The taxpayer did not file the return after receiving erroneous information from an employee of the IRS; or the taxpayer timely requested necessary tax forms and instructions, and the IRS did not provide them timely.

    7. A taxpayer contacts a tax advisor who is competent on specific tax matters, furnishes necessary and relevant information, and is then incorrectly advised that the filing of a return is not required. If the taxpayer exercises normal care and prudence based on his or her own information and knowledge in determining whether to secure further advice, then the taxpayer may have reasonable cause.

    8. Any sound reason given as the cause for delay will carefully be analyzed to determine if reasonable cause is established.

      Note:

      If there is any doubt as to whether or not reasonable cause exists, refer to IRM 20.1 Penalty Handbook and 20.1.1 Introduction and Penalty Relief.

  2. If reasonable cause is met, code the return with an "R" under the Entity section in the middle of the return indicating the filer has met reasonable cause criteria. Leave the reasonable cause statement/correspondence attached to the Form 5500-EZ and route to Numbering.

  3. If reasonable cause is received attached to a copy of a Form 5500, research IDRS for a TC 150. If a TC 150 is posted, forward the return to EP Accounts at mail stop 6552. If the TC 150 has not posted, input a TC 971 with Activity Code (AC) 632 under "Other." Forward the return to EP Classification using the instructions in IRM 3.13.36.33.2 (6).

    Caution:

    If the return is for a module other than that on the notice (e.g. different EIN, different plan number) ensure that reasonable cause is entered on the EIN, plan number and plan period where the return will post.

3.13.36.33.13  (07-01-2013)
Undeliverable EPMF Delinquency Notices

  1. Mail that was sent by the Internal Revenue Service (IRS) to the taxpayer and returned to the IRS by the Postal Service because the taxpayer is no longer at the address or the address does not exist are called "Undeliverables" . This includes notices addressed to the IRS.

  2. If an EPMF notice is returned to the IRS as undeliverable, it will be forwarded to the EPMF Entity Function for research and correction of the address.

  3. If a Form TYD-14 has already been issued (indicated by a posted TC 142), "X" the notice.

  4. If a TC 142 has not posted, use CC ERTVU to view the last posted return. If the last return was marked final, and there are no assets and no participants, input a TC 591 AC 097 and "X" the notice. If the last return was not marked final, research for a different address. If a different address is found, send Letter 2475C returning the notice to the taxpayer. Input TDI notice delay code D15 using CC ASGNB.

  5. If a 2475 C letter was previously sent to the filer and:

    1. the undeliverable CP 403 or CP 406 does not have a 2475C letter attached, send a 2475C letter.

    2. a 2475C letter is attached to the CP 403 or CP 406, input a TC 593 CC 097 using FRM49, input TC971 Action Code 661 which will generate the Undeliverable (UD) indicator, and "X" the notice.

      Note:

      If the 2475C letter that is returned now has a“ yellow label address change sticker” provided by the USPS, follow the instructions in (8) below.

  6. If BMF has a different address, re-mail the notice to the address on BMF.

  7. Update the EPMF address when the U.S. Postal Service and/or a third party supplies a new address.

    1. Change the address on EPMF.

    2. The next notice will automatically generate with the new address. Research EMFOLT to determine if the CP 406 has already generated by verifying the number of TC 141's. If three TC 141's appear, the CP 406 has generated and a 2475C letter will need to be sent. If only two TC 141's are present, the next notice will automatically generate and a 2475C will not need to be sent.

    3. If the undeliverable is for a CP 406, send 2475C Letter to the updated address.

  8. When undelivered IRS-initiated correspondence is received with a "yellow label address change sticker" provided by USPS on the original envelope, research EPMF/BMF for a better address (CCs ENMOD, EMFOLE, 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 taxpayer's last known address.

      Example:

      If the yellow label shows Allison M. Profit Sharing Plan with a newer address and ENMOD/ EMFOLE shows Allison M. Profit Sharing Plan and the old address matches the taxpayer's last known address and the address update cycle is prior to the address on the USPS yellow label use the yellow sticker address information to update the taxpayer's address.

    3. Input TC014 and re-send the Entity generated CP/Correspondence letter to the taxpayer's new address.

  9. If the U.S. Postal Service, or other third party, provides a different address, mail the notice to the new address and take the following action:

    1. Input TDI Notice Delay Code D15 using CC ASGNB.

    2. Initiate correspondence (using the new address) requesting that the organization provide us with their current address, using Letter 2475C with the undeliverable documents.

    3. Purge the file after 45 calendar days and research to determine if the address has been updated. If the address has been updated or a satisfying transaction has posted, close the control base. Otherwise, input a TC 593 CC 097 using CC FRM49 and close the control base.

  10. If research of CC EMFOL definer D shows that the administrator has a different address, re-mail the notice.

  11. If through additional IDRS research a different address on a different plan is found and it matches the sponsor's name on the notice, re-mail the notice.

  12. If CC IRPTR has a different address and the name matches the sponsor's name on the notice, re-mail the notice.

  13. If there is a return posted for the tax module after the one in the notice, e.g. CP 403 if for 200909, and we have the 201009 return, research CC ERTVU for updated information.

  14. If no other address is found, attempt to contact the filer by telephone to secure a new address. If no other address is obtained, input TC 593 CC 097 using CC FRM49, input TC971 Action Code 661 which will generate the Undeliverable (UD) indicator, close the control base, and "X" the notice.

  15. If the undeliverable mail is a letter and there is an "E" in the top right hand corner with the tax examiner's identification number, give the undeliverable to the tax examiner who initially sent the letter. The "E" means the case is in suspense and the tax examiner who sent the letter is waiting for a reply. See IRM 3.13.36.28 (9) for additional information.

3.13.36.33.14  (07-01-2013)
TDI–Research Unreversed TC 594 and TC 599 Transcripts

  1. After 30 cycles if a TC 150, 590, 591, 593, 595, 597 or 977 has not posted to a module with a posted TC 594 or 599, a transcript is generated.

  2. Entity Control will be responsible for all TDI–RESEARCH TC 594 with closing code (CC) 074 (document present) and 097, and also TC 599 with CC 097.

  3. Research using CC EMFOL definer T and L, ENMOD, TDINQ, UPTIN, NAMEB, and the EFAST2 Website.

    1. If a return has posted for the plan within the same twelve month period as the plan period on the transcript, input a TC 590 CC 097.

    2. If the return has posted to the wrong plan period, input a TC 151 to move the return to the correct plan period.

    3. If the return has posted to the wrong plan number, input a TC 151 to move the return to the correct plan number.

    4. If another EIN is found for the filer, follow the appropriate instructions for consolidating accounts. See IRM 3.13.36.25 for additional information.

    5. Review the plan filing requirements.

  4. If filing requirements are blank, input TC 590 CC 097.

  5. If there is no record of the return, and none of the issues in (3), notify the TEGE Headquarters Analyst by providing the EIN, Plan Number and Plan Period for further investigation. The EIN, Plan Number and Plan Period can be submitted via secure E-mail.

    Note:

    The volume of these transcripts should be closely monitored. A large volume may indicate problems in processing. If a processing problem is identified, contact the Ogden TE/GE campus Program Staff at Mail Stop 1110.

3.13.36.33.15  (07-01-2013)
Processing Entity Diag Q Transcripts

  1. Diag Q transcripts are generated weekly to identify problems on IDRS entity or tax modules which may indicate systemic, programming, computer, or processing problems.

  2. Entity will only be responsible for working transcripts when there is an entity issue. (It is suggested that the Tax Examiner that originally worked the case should still be responsible for that case).

  3. Separate the Diag Q transcripts by type and reason code. Control the transcript if it cannot be resolved within 14 days of the computer notice date.

  4. If a freeze condition exists in the module that another functional area is responsible for releasing, route the Diag Q transcript to the responsible area for resolution.

  5. A Diag Q transcript can be routed to Entity simply because an Entity Tax Examiner failed to close their base on IDRS. If there is an open control base to another functional area, route the transcript to the individual controlling the module.

  6. Sometimes the Diag Q transcripts are generated because a satisfying transaction was input too late to prevent the next TC 141 from generating. Input appropriate TC 59X CC 097 to the module.

  7. Type 1–9 transcripts are generated for modules that have been on the Taxpayer Information File (TIF) for one or more years.

    1. Use CC RECON to force the module off of the TIF.

    2. For information on CC RECON see IRM 3.13.36.19.2.12

3.13.36.33.16  (07-01-2013)
Plan Merge Transcript

  1. When a successful plan number consolidation does not resolve all delinquent modules, a PLAN-MERGE transcript will be generated.

  2. This is a notification that there are still open delinquent modules on the account that should be resolved.

  3. Research to determine if satisfying transactions have posted since the transcript was issued.

  4. If all delinquent modules on TXMOD are closed, destroy the transcript.

  5. If there are still open modules, take the following action:

    1. If the second notice was issued before the consolidation was done, contact the filer by letter to request those returns if they are still missing.

    2. If only one notice has been issued, allow the second notice to generate, if the return is still needed. Destroy the transcript.

    3. If an open module still exists after the merge is complete, input a TC 590 CC 097 on the open module plan number.

3.13.36.34  (07-01-2013)
Returning Paper Filed Form 5500 and Form 5500–SF

  1. When a paper filed Form 5500 or Form 5500–SF is received and research shows that it should be returned to the filer, research IDRS to verify the following before sending the return:

    1. Research the EIN, Name and Address on the return to verify the address is correct before mailing to avoid undeliverable mail.

      Note:

      If the address on IDRS does not match the address on the return, print the IDRS screen, attach the print to the return, edit a purple check mark by the correct address and paper clip the two (2) items together. Clerical will send the return to the correct address.

    2. Research IDRS for a posted return; if posted and the return is not an amended return, send the return back to the filer using the instructions in 2 below.

    3. Research IDRS for an open control. If an open control is present, contact the employee with the open control for resolution (e.g., route to the employee or send the return back to the filer).

    4. Research CC EMFOLT for a CP 283 notice indicator or open control. If a notice indicator or open control is present, contact EP Accounts, route the return and all attachments to Mail Stop 6552. For additional information see IRM 3.13.36.28 (12), IRM 3.13.36.28 (13), and IRM 3.13.36.28 (14).

    5. If reasonable cause is attached to the return and IDRS research shows a TC 150 has posted, route the return and reasonable cause to EP Accounts.

    6. Research CC EMFOLT for a CP 403/406 notice indicator. If a notice indicator is present, and the return is in response to the notice, batch as CP 403/406.

  2. If research shows the return should be sent back to the filer:

    1. Enclose a pre-printed Notice 1393, Return of Form 5500 Series, with the paper return,

    2. Label or address a large white envelope E-44,

    3. and mail the return and notice to the filer.

    4. Input a TDI Notice Delay Code D15 using CC ASGNB.

  3. If the Return and Notice 1393 is returned undeliverable,

    1. Do not send a 2475 C letter,

    2. Research IDRS for a better address,

    3. If found, print the IDRS screen with the correct address,

    4. Put the documents in an orange or yellow folder to be resent to the filer.

    5. If a better address is not found, "X" the return and prepare for destruction per local procedures.

3.13.36.35  (07-01-2013)
Miscellaneous Forms

  1. Form 3210, Document Transmittal—Used to transmit actual returns or documents to another function within or out of the campus. This is an important document because it provides documentation that the information was sent.

  2. Form 3499, Information Transmittal—Used to transfer material out of the campus to the National Office, Regional Office, or another campus.

  3. Form 4442, Inquiry Referral—May be received in the EPMF Entity unit from the District Office or some other area due to phone calls or walk-in taxpayers.

3.13.36.36  (07-01-2013)
EPMF Abbreviations and Acronyms

  1. The section lists and defines some of the acronyms and terms used in this manual:

    Abbreviation Acronyms Explanation Abbreviation Acronyms Explanation
    AC Action Code ICP Integrated Case Processing
    AD Administrator IDRS Integrated Data Retrieval System
    ADJ Adjustment IRC Internal Revenue Code
    ADP Automated Data Processing IRM Internal Revenue Manual
    AMT Amount ISRP Integrated Submission and Remittance Processing
    ANF Account Number File ITIN Individual Taxpayer Identification Number
    AO Area Office KIF Key Index File
    BMF Business Master File MCC Martinsburg Computing Center
    BO Business Operational Data MFT Master File Tax Code
    BOB Block Out of Balance NC Name Control
    CAF Centralized Authorization File ANMF Automated Non– Master File
    CCC Computer Condition Code. NR No Reply
    CP Computer Paragraph PBGC Pension Benefit Guaranty Corporation
    CY Calendar Year PCF Plan Characteristic File
    DIS Distributed Input System PCCF Plan Case Control File
    DLN Document Locator Number PDM Plan Data Module
    DOC Document PIA Principle Industry Activity Code
    DOL Department of Labor POA Power of Attorney
    DST Display Station Terminal POIF Plan/organization Index File
    DT Data Transcriber PY Plan Year
    EACF EIN Assignment Control File PYE Prior Year Ending
    EACS EP/EO Application Control System PYM Prior Year Month
    EBSA Employee Benefits Security Administration RCC Return Condition Code
    EC Error Code RCD Received Date
    EDS EP/EO Determination System RDD Return Due Date
    EFAST (ERISA) Filing Acceptance System RPC Return Processing Code
    EIF Entity Index File SC Service Campus
    EIN Employer Identification Number CCF Campus Control File
    EKIF EIN Key Index File CRS Campus Replacement System
    ELF Electronic Filing SD Source Document
    EM Employer/Sponsor SFR Substitute for Return
    EPMF Employee Plans Master File TAS Taxpayer Advocate Service
    ERAS EIN Research and Assignment System TC Transaction Code
    ERC Error Reason Code TE/GE Tax Exempt and Government Entities
    ERISA Employee Retirement Income Security Act TDA Taxpayer Delinquent Account
    FLC File Location Code (First two numbers of the DLN) TDI Taxpayer Delinquency Investigation
    FOF Fact of Filing. Fact of Filing on an EFAST return reflects limited data on the module. The return is usually a prior plan year or was filed on a non-standard form that could not be scanned by the vendor. TE Tax Examiner
    FY Fiscal Year TIF Taxpayer Information File
    FYE Fiscal Year Ending TIN Taxpayer Identification Number
    FYM Fiscal Year Month TP Taxpayer
    GMF Generalized Mainline Framework TRS Transcript Research System
    GPP General Purpose Program TXP Tax Period
    GUF Generalized Unpostable Framework URC Unpostable Resolution code
    IC Input Cycle    

Exhibit 3.13.36-1 
Area Office (AO)

Area Office Code States of Jurisdiction
Northeast 01
Brooklyn (EP Area Manager)
Brooklyn (EO Area Manager)
Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont
Mid-Atlantic 02 Philadelphia (EP Area Manager)
Baltimore (EO Area Manager)
Pennsylvania, New Jersey, Maryland, Delaware, Virginia, North Carolina, South Carolina, District of Columbia
Great Lakes 03 Chicago (EP Area Manager)
Chicago (EO Area Manager)
Ohio, Indiana, West Virginia, Kentucky, Illinois, Michigan, Wisconsin
Gulf Coast 04 New Orleans (EP Area Manager)
Atlanta (EO Area Manager)
Florida, Georgia, Alabama, Mississippi, Tennessee, Arkansas, Louisiana, Texas, Oklahoma
Pacific Coast 06 Seattle (EP Area Manager)
Los Angeles (EO Area Manager)
Washington, Oregon, Idaho, California, Alaska, Hawaii

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