Media Transport and Control is the distribution of letters, registers, notices, transcripts, listings and forms within the Submission Processing Centers, IRS campuses, Headquarters (HQ), area offices, other agencies and taxpayers.

Set up labeling machine; make adjustments for continuous multiple width labels.

Set folder to fold forms in one pass through the machine.

Set up inserter. Make adjustments for forms and other inserts (stuffers) as required.

Set up burster. Make adjustments for continuous forms. Keep forms in established sequence.

Set up decollator. Make adjustments for separating continuous forms. Keep forms in established sequence.

Pull a random sample of 5 (from every 100) pieces of correspondence to ensure it properly fits in the envelope. If the correspondence is multiple pages, ensure that each page represents the same taxpayer identifying number. If multiple taxpayer information is identified in the same envelope, steps must be taken to resolve the mismatches before continuing your mail out.

Ensure that all incoming products are reconciled to match the outgoing finished product. For example, if you receive 100 letters to be mailed after the stuffing and sealing operation is finished, you should have a total count of 100 for mailing. If there is a discrepancy in reconciliation, steps must be taken to resolve the mismatches before continuing your mail out. If the product you are mailing has equal pages for each taxpayer, the operator should check the weight of the envelopes to determine if an envelope was double stuffed. If the operator can not identify the problem, contact the originating area to determine if notices were added or deleted to listings without proper annotation.

The MPEO is responsible for the following activities:

Form 3210 is a 4-part general purpose transmittal form used by all IRS functions.

Preparation of a Form 3210, Document Transmittal is the responsibility of the office originating the document and making the determination that security handling is required. The Mail Manager in each Submission Processing Center (SPC) will ensure procedures are current as to the processing and control of all Forms 3210. Procedures will permit the originating office to obtain a block of numbers, prepare and number each form and place in an appropriate envelope. The Mail Manager will establish a centralized location for all Forms 3210 to be numbered and controlled. Each organization will prepare the Forms 3210 and forward with the documents for numbering and dispatching.

Put parts 1, 2 and 3 of Form 3210 in last pouch for each shipment.

Seal each pouch using lead or plastic seals

File part 4 of Form 3210 (when acknowledged Form 3210 is received, replace file copy with acknowledged copy, then route file copy back to originator (if requested) or otherwise destroy file copy).

Each sealed carton or package within a USPS mail pouch must bear an appropriate shipping label with complete address information.

Pack documents for shipment in heavy cardboard boxes and place in mail pouches.

Use Postal Service orange drawstring sacks if the standard Priority Mail postal tag (obtainable from the Postal Service) is attached.

Use IRS orange mail sacks to consolidate mail between Submission Processing campuses and area offices.

Complete address information is not required and accountability is for the bag only as one priority mail item.

Shipments should be reviewed and acknowledged within seven working days of receipt.

Release pouches or sacks to the Postal Service.

If a duplicate copy of Form 3210 is returned by an area office indicating missing items, follow up with the area office to assure that items are not lost (all Forms 3210 must be acknowledged).

The originating office will maintain suspense copies of Forms 3210 with instructions to the mail room for the acknowledgment copy to be returned.

Place suspense copies of Forms 3210 in a review file and check daily to verify the document has been received.

The acknowledgement copies of all Forms 3210 must be documented with the date received.

The Submission Processing Center (SPC) should provide the acknowledgement copy of the Form 3210 within thirty (30) calendar days. When missing acknowledgement copies of Form 3210 are identified, the manager or designee will follow up with the SPC within ten (10) business days after the 30 days has expired. Employees must document the actions taken. The documentation must either be recorded on or attached to the originator's copy of Form 3210.

Supervisors are responsible for conducting quarterly managerial reviews to ensure that procedures are being followed. Management may, at its discretion, conduct these managerial reviews at more frequent intervals.

Address all magnetic tape shipments designated for the Data Center as follows:

General certified mailing procedures (Manually prepared shipping function).

Specific certified mailing procedures for C letters and other automated mailings were Certified Mail Numbers are applied by the computer and a corresponding listing received from the originating function responsible for the mailing.

Specific mailing procedures for all Automated mailings or notices/letters mailed from the CPS sites:

Specific registered mailing procedures for Collection C letters and notices destined for international addresses.

Maintain manually prepared log books in the Shipping function. The log must be available for research by appropriate SPC function personnel sending mail requiring certification by the manual process.

Report to the SPC Mail Coordinator each week manually prepared certified and registered mail totals from all log books. DO NOT report computer generated as described in (2) above.

Computer generated certified totals should be obtained from the SPC function. Determine the total by the number printed and subtract the number withdrawn during review. Total mailed should be furnished to the SPC Mail Coordinator each week.

Certified Mail Notices are generated by run TDA17 on Sunday, for letters dated for Monday of the following week.

Report TDA1711 is generated as a United States Postal Service (USPS) firm Mailing Listing for the certified notices generated in a given cycle, computer notices 504, 523, 604, and 623. The report is in ascending notice sequence, and within each notice number, the listing is in descending certified number order.

Report TDA1712 is also generated from the same information as TDA1711. This report lists information in ascending certified article number within each zip code. This report also has a running total of certified notices within a given cycle.

Both reports are sent to Notice Review for final pulls.

Upon receipt of the Extraction Listing, Report TDA2311, on Friday, Notice Review extracts the notices listed on the report. Some of these are voided and some have to be adjusted on the Integrated Data Retrieval System (IDRS) to suspend status using the STAUP command. The technical areas determine Computer Notices 523 status.

The notices are then sent to the Machine Services Unit (MSU) to be folded, inserted and sealed.

Notice Review currently goes through the listing crossing off all internal mail that has to go registered mail, as well as all pulls made by Notice Review. The total number of pulls will be indicated on the cover of the TDA1712 Report.

Once the crossing is completed, both TDA1711 and TDA1712 are sent to Machine Services Unit (MSU).

When all notices have been inserted, the Certified Envelopes and the TDA1711 and TDA1712 Reports are sent from MSU to the sorting room. A Form 3210, Document Transmittal, is used as a shipping document.

Process Certified Mail Notices in sorting as follows:

Once the mail has been verified, the TDA1711 Report is "round stamped" by a Postal employee, placed in the "Priority Box" and placed in a drop at the Business Acceptance Unit.

Some postal sites may wish to have the verifier perform this operation at the IRS Service Center. Work this out locally with USPS.

The TDA1712 Report is retained by the Postal Service as additional verification for the USPS Form 3600R.

The TDA1711 Report must be kept in the area responsible for controlling outgoing Certified Mail Listings.

Receive and label

Sort, tie and mail.

See IRM 1.18.3, Tax Forms Distribution Program Handbook, for more detailed instructions.

Self mailer newsletters are to be third class mail.

This work formerly performed by the Machine Services Units has been discontinued due to costing and staffing concerns.

For additional information regarding the distribution of these packets to taxpayers please refer to IRM 21.3.6.4.7, Resolving Form W-2, Form 1099, and Form 1098 Inquiries.

Insert PREADDRESSED 1040ES packages into mailer #-3L for foreign addresses; for Puerto Rico, Virgin Islands, Guam, American Samoa, Canada, Mexico, Commonwealth of the Northern Mariana Islands and stateside addresses, treat as self-mailer.

Label mailer E-72T and prepare:

Insert, seal and mail.

Receive from TRS 0201

Route to the SPC functional area or FO (including Headquarters) utilizing the employee number in the upper right corner of the divider sheets identified by the route to literal as follows:

Priority should be given to mailing the FO transcripts on the same day they are received from Computer Branch. SPC transcripts should be distributed the same day as well ; but mailing FO transcripts has a higher priority than SPC Distribution when time is a factor.

Receive Transcript print from run RDB-14/RDB-24

Route to the SPC functional area or FO (including Headquarters) utilizing the employee number in the upper right corner of the divider sheets identified by the route to literal as follows:

Priority should be given to mailing the FO transcripts on the same day they are received from Computer Branch. SPC transcripts should be distributed the same day as well; but mailing FO transcripts has a higher priority than SPC Distribution when time is a factor.

Forward both copies to the SPC Refund Inquiry function.

Route to User Support Staff.

Distribute according to local requirements.

Form OECD - Mail with letter to appropriate treaty country. See Exhibit 3.13.62-10

Reports - Summary of Foreign Investment Real Property Tax Act (FIRPTA) Tax Withheld - Send to Statistics of Income (SOI).

Summary of Forms OECD - Send to SOI and A/C (International).

Reconciled - Send to A/C (International), 950 L'Enfant Plaza S.W., Attn: LM:IN:I:A Washington, DC 20024-2123.

Route to IRP Civil Penalty Unit.

Route to Civil Penalty Unit.

See Exhibits 3.13.62-2, 3, 4, 5 and 7.

Receive IDRS C Letters (CRX0310) from computer operations in cut sheet format and route to letter review for review and association with other documents. Return Envelope E-205 (window envelope) should be inserted with each C Letter, when applicable, to facilitate the taxpayer returning their response to appropriate area within the campus. All C Letters now have a cover page that contains a return address with a nine-digit service center ZIP Code and a POSTNET bar code which can be read and sorted on incoming mail to route to appropriate functional area designated to work the replies. C Letters from this file are commonly referred to as "Complex C Letters. "

After receiving the letters from the letter review area, seal and route to SCAMPS for Presorting or seal and meter depending on local practices. Return envelope E-73 may be substituted if desired locally.

One copy to Submission Processing Center, Adjustments.

One copy to Submission Processing Center, Taxpayer Advocate Office.

Two copies to each Taxpayer Assistance Center; Attn: Area Assistance.

One copy to Notice Review Section.

One copy to Area Office, Regional Chiefs Customer Service.

One copy to Submission Processing Center, Accounting Branch.

One copy to Headquarters, SE:W:CAS:SP:IMF:N.

One copy to Area Office, Regional Chiefs Customer Service.

One copy to SPC Accounting Branch.

One copy to Area Office, Regional Chiefs Customer Service.

One copy to Submission Processing Center Accounting Branch.

One copy to Submission Processing Center Accounting Branch, Attn: Reports Analyst.

Send to SPC Accounting Branch, Attn: Reports Analyst.

Copy to Area Office, Attn: Regional Chiefs Customer Service.

Copy to Area Office, Attn: Regional Chiefs Customer Service.

Send to Accounting Branch, Attn: Reports Analyst.

Send 2 copies to Fraud Detection Centers.

One Copy to Area Office, Attn: Regional Chiefs Customer Service.

One copy to SPC Accounting Branch.

One copy to Area Office, Attn: Regional Chiefs Customer Service.

One copy to SPC Accounting Branch.

Send to SPC Accounting Branch, Attn: Reports Analyst.

Ship File Label SCF 01 - 12 to the following address: U.S. Department of Labor 200 Constitution Ave., N.W. Washington, DC 20210–0001 ATTN: Mary Bryant Rm N5454.

Send to Criminal Investigation Control.