3.13.62  Media Transport and Control

Manual Transmittal

November 08, 2013

Purpose

(1) This transmits revised IRM 3.13.62 Campus Document Services - Media Transport and Control.

Material Changes

(1) Updated IRM 3.13.62.5.1.1(2), Undeliverable Bulk Rate or Standard Mail (KCSPC and OSPC Only), to remove obsoleted notices and tax packages.

(2) Corrected the acronym ADR to Address Research in IRM 3.13.62.5.1.1(9).

(3) Removed EP from Exhibit 3.13.62-12, IMF/BMF Form Numbers, Forms, and Package Codes for Mail Labels.

(4) Removed CTW-25-45 report from Exhibit 3.13.62-13, Project 8100 Output.

(5) Updated IRM 3.13.62-55, CP Notice Distribution and Mailing Guide, to remove CP136A from the chart. This notice is obsolete.

(6) IPU 13U0904 issued 05-10-2013 Updated IRM 3.13.62.5.1.1(8), Sorting Undeliverable Mail, to update routing instructions for undeliverable mail returned from the print sites.

(7) IPU 13U0904 issued 05-10-2013 Updated Exhibit 3.13.62-55, CP Notice Distribution and Mailing Guide, for routing instructions.

(8) IPU 13U0904 issued 05-10-2013 Updated IRM 3.13.62.7.2, Suspense Copies, Form 3210, to update the acknowledgement time for Form 3210.

(9) IPU 13U0327 issued 02-11-2013 Updated IRM 3.13.62.5.1.1(8), Sorting Undeliverable Mail, to show routing instructions for undeliverable mail returned from the print sites.

(10) IPU 13U0327 issued 02-11-2013 Updated Exhibit 3.13.62-55, CP Notice Distribution and Mailing Guide, for routing instructions for several notices.

(11) IPU 13U0199 issued 01-24-2013 Added IRM 3.13.62.6.1, Shipping Procedures (Other than to a Corresponding Campus).

(12) IPU 13U0171 issued 01-22-2013 Updated Exhibit 3.13.62-55, CP Notice Distribution and Mailing Guide, for CP 163.

(13) IPU 13U0097 issued 01-09-2013 Updated Exhibit 3.13.62-9, Appeals Office Codes and Addresses With Related Submission Processing Campus and Area Office Codes, for the North Florida Appeals Office (Jacksonville).

(14) IPU 13U0097 issued 01-09-2013 Updated Exhibit 3.13.62-14, Transcripts Received from Computer Branch, with routing of transcript LATDEP-FED. , .

(15) IPU 13U0097 issued 01-09-2013 Updated Exhibit 3.13.62-55, CP Notice Distribution and Mailing Guide.

(16) Editorial and date changes made throughout IRM.

Effect on Other Documents

IRM 3.13.62, dated October 26, 2012 (effective January 1, 2013) is superseded.The following IRM Procedural Updates (IPUs), issued from January 09, 2013 through May 10, 2013, have been incorporated into this IRM: 13U0097, 13U0171, 13U0199, 13U0327, and 13U0904.

Audience

Wage and Investment Business Operating Division

Effective Date

(01-01-2014)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.13.62.1  (01-01-2014)
Media Transport and Control

  1. This section defines Media Transport and Control and provides Distribution instructions for Submission Processing Centers, IRS campuses, Computer Services, Correspondence Production Services, Machine Services and Shipping functions; instructions for mailouts of publications and returns; and instructions for manual preparation of non-machinable items.

3.13.62.1.1  (01-01-2014)
What is Media Transport and Control

  1. 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.

3.13.62.2  (01-01-2014)
Machine Processing Guide

  1. Requirements for sorting, decollating, trimming, bursting, folding, inserting, labeling and mailing.

3.13.62.2.1  (01-01-2014)
Labeling

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

    1. Affix labels (per your local postal procedures).

    2. Affix labels with proper placement on all items being labeled.

    3. Examine labeling process frequently to ensure a quality product.

3.13.62.2.2  (01-01-2014)
Folding

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

    1. Ensure that the name and address only shows through a window envelope.

    2. Fold notice to fit tight in the envelope.

3.13.62.2.3  (01-01-2014)
Inserting

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

3.13.62.2.4  (01-01-2014)
Bursting

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

3.13.62.2.5  (01-01-2014)
Decollating

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

    Note:

    Leave the pinfeed on the side of the notice where the name and address appears when bursting and decollating. This will lessen the amount of notice shifting in the envelope.

3.13.62.2.6  (01-01-2014)
Visual Quality Review of Printed Notices

  1. 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.

  2. 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.

3.13.62.3  (01-01-2014)
Restricted Items and Security Review Log

  1. The following items are generally prohibited from the secure Restricted Area within Receipt and Control. There are some exceptions if they are related to a medical condition or a religious practice:

    • Lunch Bags

    • Purses

    • Backpacks

    • Briefcases

    • Sports Bags

    • Bulky Outerwear

    • Hats

    • Shopping Bags

    • Shoulder Totes

    • Fanny Packs

    • CD or Tape Cases

    • Books

    • Newspapers, magazines and similar type items

      Note:

      Employees can keep personal items at their desks, eat at their desks (If a past practice has been established), and carry small items on their person in and out of the secure area as long as such items are displayed in clear plastic bags.

  2. First line managers or a designated representative will conduct at a minimum one monthly random review of each employee in Receipt and Control to ensure compliance with all security policies as they relate to personal belongings described above in the secure area.

3.13.62.4  (01-01-2014)
Multifunctional Document Handling System (MDHS)

  1. The Multifunctional Document Handling System (MDHS) is the principle machine used by Machine Services Units (MSU) to prepare Notices/Computer Paragraphs (CPs) for mailout. Use MDHS, whenever possible, to process all mailings.

  2. The Machine Services Manager is responsible for weighing each required insert, mailer, and return envelope for each Job Number and programming the MDHS computer with the correct weights.

  3. MSU will provide weight to Service Center Automated Mail Processing System (SCAMPS) prior to turning the mail over for presort.

3.13.62.5  (01-01-2014)
Mail Processing Equipment Operator (MPEO)

  1. The Mail Processing Equipment Operator (MPEO) receives Notices/CPs for processing through normal local procedures and identify the work for Automated set up by Job Number.

  2. The MPEO will maintain the mail in separate weight categories, and in those cases where required by local procedures, maintain separation by Notice/CP and/or Job Number.

3.13.62.5.1  (01-01-2014)
MPEO Responsibilities

  1. The MPEO is responsible for the following activities:

    • Producing an Audit Trail Report that accurately reflects set up time, idle time, break and lunch time, fault, and service time

    • Ensuring the accuracy of mail separation by weight

      Note:

      This requirement is necessary to certify to the United States Postal Service (USPS) that the mail, which may later be commingled by the SCAMPS during the presort operation, has been correctly sorted and counted by weight.

3.13.62.5.1.1  (05-10-2013)
Sorting Undeliverable Mail

  1. These are mail items that have been mailed to the taxpayer and are being returned to the IRS because they could not be delivered for various reasons.

  2. This mail usually has a yellow label on them from the USPS or some sort of rubber stamp from the USPS. They can also have a handwritten message on the envelope indicating it could not be delivered.

  3. Undeliverable mail can also be returned by one of the Centralized Print Sites (CPS) because it either has a "Bad Address" (i.e. does not meet the USPS standards as a valid address) or it has a campus address.

  4. "UD" or "UNDELS" (undeliverable mail) is generally large volume, but is not priority work. In some cases, it can be held for processing later.

  5. Run the mail through the slicing machine to open the mail and load into trays, approximately 150 per tray. Tag each tray as "UD" , "UNDELS" or some indication of "undeliverable" , current date, and the volume. Place tray on mail rack. When the undeliverables are done, fill out a VOLUME sheet listing each tray type and volume on the rack. Attach the volume sheet to the rack, then send the container to the Extracting area, or they can be extracted in the SCAMPS area, since no received date is required.

  6. Extract undeliverable mail from the envelope, unless a local agreement is in place or the notice is to be destroyed. Let the SCAMPS machine sort by Code Format Number (CFN) and keep each CFN pocket of mail together when you remove from each pocket. Route by the CFN (if unique to one organization), CP number, or Integrated Data Retrieval System (IDRS) number (printed in the top right hand corner of the notice). It is not necessary to stamp a Received Date on undeliverable mail. SeeExhibit 3.13.62-55, CP Notice Distribution and Mailing Guide, for action to take on all undeliverable CP notices. Some notices are not required to be routed and can be destroyed by Receipt and Control as classified waste.

  7. When routing mail to another function, keep the Incoming responses separate from the undeliverable mail and identify as "UD" .

  8. If the print site returns mail because it has a campus address then route to Entity Control. If the print site returns mail because it has a bad address (inconsistent with USPS address file) then work as normal undeliverable mail.

  9. CP 71, CP 71A, CP 71C, and CP 71D only - If returned as undeliverable, destroy it.

    Exception:

    If there is a USPS yellow sticker address change or handwritten address change on the envelope, route to Collections Address Research (ADR). If there is any type of "protest statement" written or attached to any envelope that was "refused" , do not destroy. Route it to Collections for them to determine if it needs to be routed to the Frivolous Filer unit.

  10. The following undeliverable CPs, 2797CG, and Automated Collection System (ACS) "LT" letters will be forwarded to ADR in Compliance Services Collection Operations (CSCO). Keep the undeliverables sorted separately from the responses when routing to Collection. Identify the group as "UD" .

    If CP or CG or LT is: Then Route to:
    CP 59 ADR
    CP 259 ADR
    CP 501 ADR
    CP 503 ADR
    CP 515 ADR
    CP 516 ADR
    CP 518 ADR
    CP 521 ADR
    CP 522 ADR
    CP 601 ADR
    CP 603 ADR
    CP 615 ADR
    CP 616 ADR
    CP 618 ADR
    CP 621 ADR
    CP 622 ADR
    2797CG ADR
    ACS "LT" letters (except LT-11) ADR
    LT-11 ACS Support

  11. When the SCAMPS machine cannot sort the undeliverable mail by the CFN, use the chart below, your routing guide, or Exhibit 3.13.62-55 to determine routing or the originator.

    ITEM DESTINATION
    Automated Underreporter (AUR) Correspondence AUR Branch
    Items with yellow tag address correction Originator (Including "refused" and "unclaimed" CP 504, CP 523, CP 604, and CP 623)
    Computer Paragraphs (CPs) See Exhibit 3.13.62-55.

  12. Route any undeliverable Letter 4310C or Letter 4445C to Andover. Use either of the following addresses, depending on the carrier:

    For a PDS, use: For the USPS, use:
    IRS Internal Revenue Service
    Stop 360 P. O. Box 9039
    310 Lowell St. Andover, MA 01810-0939
    Andover, MA 01810-4500  

  13. Undeliverable volumes from the USPS should be reported using Unit Production (UPC card) under OFP code 31-140-00800.

3.13.62.5.1.1.1  (01-01-2014)
Undeliverable Bulk Rate or Standard Mail (KCSPC and OSPC Only)

  1. Undeliverable standard or bulk rate mail (formerly known as third class mail, which is normally tax packages) is returned to one of two sites listed below with the following return address on the package:

    SITE RETURN ADDRESS
    IMF - Kansas City P.O. Box 218499
    Kansas City, MO 64121-8499
    BMF - Ogden Ogden, UT 84201

  2. Destroy all undeliverable standard mail, generally tax packages as classified waste. Recycling this material is acceptable if all taxpayer specific information is removed.

  3. Since taxpayers could possibly use the address listed on a tax package mailed to them to correspond with the IRS, do not automatically destroy all items received from the specific Post Office Box in Kansas City or unique Zip Code in Ogden. If any correspondence addressed to one of these addresses is found mixed in with the tax packages, pull it out. Extract, sort, and route appropriately using Exhibit 3.13.62-56.

3.13.62.6  (01-01-2014)
Mailout Processing Procedures

  1. Use the most current Domestic Mail Manual when boxing or bundling, tying, sacking and mailing.

  2. For Forms mailed to Puerto Rico and Virgin Islands from IRM 3.13.62 sort, tie and insert envelopes into gray mail bags in accordance with instructions provided by Regional Postal Service Representatives. These bags will then be placed in Air Freight Containers and shipped via Air Freight or Air Freight Forwarder to General Post Office, 585 Ave FD Roosevelt, San Juan, PR 00936.

    Note:

    Contact Headquarters, HQ:F:P, Traffic Management Unit on any problems with the above.

  3. Forms mailed internationally will adhere to the International Mail Manual.

3.13.62.6.1  (01-24-2013)
Shipping Procedures (Other than to a Corresponding Campus)

  1. All campus mailrooms have designated baskets/buckets set up for sites that they mail to daily. If you are mailing to one of these sites, you simply need to enclose your document in an envelope with the function/mail stop indicated on the outside envelope with the Form 3210 and document enclosed.

  2. If you are mailing “single” documents (i.e., not an entire box full of documents or a small shipment), prepare a Form 9814, Request for Mail/Shipping Service, to attach to your submission before routing to your campus mailroom. A Form 9814, Request for Mail/Shipping Service, must be accurately completed and submitted with the mail piece by the Sender. Mailroom staff may reject the mail piece if the Form 9814 is not submitted or accurately completed, does not provide justification for Air Delivery Service and/or does not contain an authorization name and signature.

    Note:

    A Form 3210 should accompany the Form 9814, or be placed inside the box when delivered to the mailroom. Form 9814 is not a substitute for the Form 3210, even though it has the sender’s name on it. The tracking number will be identified on the Form 9814 and will be e-mailed to the Sender via UPS WorldShip or Form returned to the sender with the tracking number attached. The Forms 9814 shall be archived for one year, per Document 12829, General Records Schedules. Each sender is responsible for tracking their packages, signing the Acknowledgement copy, and maintaining copies of their Form 3210 in a retrievable file.

  3. If you are mailing multiple documents (i.e., a box full of documents) to another IRS site, agency, or individual you should secure the proper shipping box, black plastic bags, etc. and follow the shipping guidelines outlined in http://publish.no.irs.gov/mailtran/PIIHardcopy.html. Do not seal the box when you route to shipping. Prepare a Form 9814 and attach to the box for shipping personnel to use to prepare the label.

    Note:

    Always follow the guidelines indicated on the Form 9814 and secure proper signature if Overnight delivery is necessary. Otherwise, it will be shipped UPS Ground, or the cheaper method.

3.13.62.7  (04-06-2012)
Transmittal Procedures to Other Offices

  1. Receive items to be transmitted to other offices from areas authorized to initiate shipments.

  2. Transmit the registers and listings to the area offices in accordance with all other current procedures. Registers and listings shipped to area offices may either be microfilm tapes or hard copy printouts.

  3. If documents with multiple destinations within the Headquarters are shipped in the same container, be sure that the receiver's identification, (Office symbols and room number) are highlighted on each Document to ensure proper Distribution.

    Note:

    All Individual Master File (IMF) forms identified as International returns must be transhipped to the Austin Submission Processing Campus, 3651 Interregional Highway, Austin, TX. 73301–0002, within 24 hours of receipt. All Business Master File (BMF) Forms for Excise taxes, (e.g. Forms 2290, 2290FR, 2290SP, 720, etc.) and Estate and Gift Taxes (e.g. 706, 709, etc.) have been and should be transhipped to the Cincinnati Submission Processing Campus, 201 W Rivercenter Blvd; Covington, KY 41011–0001 within 24 hours of receipt. All other BMF returns identified as International returns must be transhipped to Ogden Submission Processing Campus, 1973 N. Rulon White Blvd., Ogden, UT 84201–0005, within 24 hours of receipt.

  4. To avoid the risk of tampering and to reduce the opportunity for the disclosure of Personally Identifiable Information (PII), IRS pipeline (unprocessed batch tax returns) work transported from one IRS location directly to another IRS location will be sent via courier in a secured truck.

    1. Submission Processing manager or designee will:

    • Have IRS personnel witness and ensure all work for transporting is loaded onto the truck.

    • Ensure that the truck door is secured with a numbered tie lock before leaving the originating area. Document the date, time, and tie lock number on the log sheet.

    • Ensure that the tie lock is still secured upon arrival at the receiving area. Document the date, time, and tie lock number on the log sheet.

    • The lock can then be removed and SP will off load the work, taking it to it's destination within the receiving area. The tie lock should be disposed of after it is removed. It should only be used once.

    • Reconcile a sample of the documentation from the originating and receiving area at least once per month.

    Note:

    Any discrepancies with the transported work must be reported immediately to the Headquarters IRM analyst.

  5. An IRS manager or designee (one at the sending end and one at the receiving end) will conduct a review by observing the process at least once per month. The review needs to be documented, initialed and dated by the reviewer and kept on file for no less than one year. Any discrepancies identified during the review should be reported to the Headquarters IRM analyst within two business days after the review has been conducted.

    Note:

    Real Estate and Facilities Management (REFM) will be conducting random reviews to verify that the transportation truck vehicle cargo doors are locked prior to delivery and upon receipt of pipeline work from one facility to the other. This review is separate from the one conducted by Submission Processing manager or designee.

3.13.62.7.1  (01-01-2014)
Form 3210, Document Transmittal

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

  2. 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 Form 3210s. 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 Form 3210s to be numbered and controlled. Each organization will prepare the Form 3210s and forward with the documents for numbering and dispatching.

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

  4. Seal each pouch using lead or plastic seals

  5. 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).

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

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

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

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

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

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

  12. Release pouches or sacks to the Postal Service.

  13. 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 Form3210s must be acknowledged).

3.13.62.7.2  (05-10-2013)
Suspense Copies, Form 3210

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

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

    Note:

    When items are determined to be lost in transit, notify management. They will determine the appropriate procedures to follow. For additional information refer to Data Protection and Inadvertent Disclosures:http://irweb.irs.gov/AboutIRS/bu/pipds/information_protection/think/default.aspx.

  3. The acknowledgement copies of all Form 3210s must be documented with the date received.

  4. The Submission Processing Center (SPC) should provide the acknowledgement copy of the Form 3210 within ten (10) calendar days. When missing acknowledgement copies of Form 3210 are identified, the manager or designee will follow up with the SPC within five (5) business days after the 10 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.

  5. 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.

3.13.62.7.3  (01-01-2014)
Magnetic Tape Shipments

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

    1. For other than postal service use: Detroit Computing Center, Internal Revenue Service, 985 Michigan Avenue, Detroit, MI 48226–1128 (This should also show the project code and be addressed to the attention of the Tape Library).

3.13.62.7.4  (01-01-2014)
Certified Mailing Procedures

  1. General certified mailing procedures (manually prepared shipping function).

    1. Receive certified/registered letters (non-automated) identified for certified or registered mailing from the originating campus function.

      Note:

      Any letters with a foreign address that are received for certified mailing must be sent via Registered Mail.

    2. Affix certified or registered mail sticker to the top center portion of the envelope. Prepare Postal Service Form 3811 indicating type of service and attach to the back of the envelope if a return receipt is requested.

    3. Maintain a mail log with date of mailing, taxpayer identifying number, name, address, city, state, zip code and certified or registered mail number. Ensure that the USPS acceptance employee date stamps and signs each page of the listings or logs to verify or hold as proof of mailing. Maintain these logs or listing in a secure cabinet.

    4. Seal envelopes and release to the USPS. An exact count of manually prepared certified and registered mail must be provided to the campus mail coordinator each week.

  2. 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.

    1. Receive letters/notices from the originating function along with the corresponding listings. Use E-142 Mailer Envelope.

    2. Fold, insert, and seal letters/notices for mailing.

    3. Cross out any letters or notices from the listing that are not being mailed.

    4. Ensure that the USPS acceptance employee date stamps and signs each page of the listings and either store the listings in a locked cabinet or return the listing to the originating function.

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

    1. ACS LT11 (ACS), CP 77 (AKPFD), CP 90C, CP 290, CP 297, CP 297A, CP 297C (FPLP), CP 92, CP 242, (SITLP) are sent via USPS Bulk Proof of Delivery (BPoD) and sent from the CPS sites. CPS utilizes the Notice Delivery System to assign all certified and registered mail numbers, apply all bar codes and generate all certified and registered mail listings for each mailing. The numbers assigned by CPS/NDS can be reused only after a period of two years has elapsed. This new process for handling certified and registered mail is known as Outbound Return Receipt Automation and Inbound Return Receipt Automation or ORRA/IRRA. All Certified and Certified Return Receipt requested mail is electronically manifested or listings of the certified mail articles established with the USPS and the articles tracked through the mail system. This process is in lieu of the previous use of "Green Cards" or Postal Service Form 3811.

    2. CP 90C, CP 92, CP 242, CP 297A, and CP 297C are sent Certified Mail only – NOT Return Receipt Requested.

    3. CP 504, CP 523, CP 604, and CP 623 - Collection Balance Due and Installment Agreement Default Notices are sent by CPS as certified mail through the NDS system.

    4. All data related to the above COLLECTION DUE PROCESS notice is exchanged with the USPS by CPS and the results of the mailing are received by CPS from USPS and updates to IDRS applied or sent to update each account for which a notice was sent.

    5. The data returned from USPS as described in paragraph d above for other certified mailings is retained in a Certified Mail Repository (CMR) maintained by CPS for further research when needed by originating functions. CDP notices or accounts are the only mailings in which IDRS is updated. Other mailings receive a data file of the results from NDS to their host systems. These include AUR and ASFR.

    6. Letter 3172 and 3176 Automated Lien System (ALS) letters are sent by CPS as certified mail and utilize the NDS for assigning all certified mail numbers and bar codes along with the listings.

    7. Letter 3219 90 Day Statutory Notice of Deficiency for Automated Underreporter cases are sent through CPS and NDS and receive the same services described above.

    8. Letter 3219 90 Day Statutory Notice of Deficiency for Automated Substitute for Return (ASFR) are sent through CPS and NDS and receive the same services described above.

    9. After the release of each mailing, CPS ships the stamped receipt certified and registered mail listings back to the originating campus for retention and use it as proof of mailing when needed by Appeals or Counsel in court proceedings.

    10. Where to Ship Certified Mail Listings for the Automated Levy Programs (CP 77, CP 90, CP 92, CP 242, CP 297, and CP-297A).

    Campus Designation Receiving Site Name Function Address
    Cincinnati
    Ogden
    Cincinnati Debbie Kuss ACS
    Support/CDPl
    201 W Rivercenter Blvd.
    Stop 814G
    Covington, KY 41011–0001
    Austin
    Fresno
    Fresno Charles Franklin ACS Support 5045 E. Butler
    Stop 76202
    Fresno CA 93888–0001
    Andover
    Atlanta
    Kansas City
    Kansas City Otis Stewart ACS Support IRS
    Attn: CDP Coordinator
    333 W. Pershing Rd.
    Stop P-4 5050
    Kansas City MO 64108–4302
    Brookhaven
    Memphis
    Philadelphia
    Philadelphia Fred Orth CSCO Dept ll M/S 4-Q26.132
    2970 Market Street
    Philadelphia PA 19104

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

    1. Receive international destination letters from the Correspondence function and notices from CSCO.

    2. Affix prenumbered registered mail sticker on the top center of each envelope.

    3. Prepare Postal Service Form 2865 International Return Receipt and attach to the back of each mailer envelope.

    4. Prepare a separate mail log as above.

    5. Seal, meter, and mail.

    6. See (6) below.

  5. 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.

  6. 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.

  7. 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.

3.13.62.7.5  (01-01-2014)
Presorted Certified Mail Procedures

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

  2. 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.

  3. 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.

  4. Both reports are sent to Notice Review for final pulls.

  5. 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.

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

  7. 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.

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

  9. 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.

  10. Process Certified Mail Notices in sorting as follows:

    1. Include the word "CERT" in the run description entered into the sorter terminal at the start of the run.

    2. Optionally comingle certified mail with First-Class Presort mail.

    3. Place mail in 3/5 digit trays and load onto All-Purpose Carts (APCs).

    4. Prepare documentation for presentation to the Postal Service.
      Include the certified fee on the line for "Additional Postage Payment " in completing USPS Form 3600R and Form 3540S. The entire certified fee is included on one USPS Form 3600R, although the physical location of the certified mail may be in two runs.

    5. Place the Presort Postal Summaries, along with the supporting USPS Forms, in a large manila envelope. On this envelope, print the run description as it appears on the Presort Postal Summary Report.

    6. Place the TDA1711 and the TDA1712 Reports in a "Priority Box" provided by the USPS.

    7. Transport the "Priority Box" , the envelopes, and the cages containing the mail to the Business Acceptance Unit at the Post Office. Work out the time and place locally.

  11. 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.

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

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

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

3.13.62.8  (01-01-2014)
Mailout of Publications and Returns

  1. See Exhibit 3.13.62-12

3.13.62.8.1  (01-01-2014)
Tax Practitioner Newsletter Mailing Labels

  1. Receive and label

  2. Sort, tie and mail.

  3. See IRM 1.18.3, Tax Forms Distribution Programs , for more detailed instructions.

  4. Self mailer newsletters are to be third class mail.

3.13.62.8.2  (01-01-2014)
Prestuffing Operation for Non-Receipt of Form W-2/ Form 1099/ Form 1098 Program

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

  2. 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.

3.13.62.9  (01-01-2014)
A/C International Returns Mailout (FO 66 and 98)

  1. For current mailout of 1040 packages to taxpayers with non-Stateside addresses the labels will be sorted by the computer by the first four letters of the country name; and designated by package code and destination.

  2. Remove from the label sequence and hold separate for insertion into a E-44 envelope the FO 98 (MLSC 96 and 97) labels destined for Canada and Mexico.

  3. Remove from the label sequence and hold separate for application to envelopes bearing appropriate postage the FO 98 and 66 labels destined for areas containing US Possessions.

    Note:

    Separate the US Possessions and Non-US Possession.

  4. FO 66 has been realigned to include, Puerto Rico, Virgin Islands, American Samoa, Guam, Palau, Federated States of Micronesia, Commonwealth of the Northern Mariana Islands, Marshall Islands, Midway Islands, Palmyra, Johnston Islands, Kingman Reef, Wake Island, Howland Island, Baker Island, Jarvis Island, Canton (Phoenix) Islands and Tutuila Island.

3.13.62.9.1  (01-01-2014)
Form 1040ES (MLSC 66 and 98), Estimated Tax for Individuals (7S7-95-11) (MLSC 96 and 97 for Canada and Mexico)

  1. 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.

3.13.62.9.2  (01-01-2014)
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Person (7S7–26–11)

  1. Label mailer E-72T and prepare:

    1. Two Forms 1042, U.S. Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

    2. Two Forms 1042–T, Annual Summary and Transmittal of Forms 1042–S.

    3. Four Forms 1042–S, Foreign Person's U.S. Source Income Subject to Withholding.

    4. One Publication 1187, Specification for Filing form 1042–S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically or Electronically.

    5. One Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations.

    6. One return envelope E-156.

  2. Insert, seal and mail.

3.13.62.10  (01-01-2014)
KIF Research Listing (Daily)

  1. Receive Run KIF-90

  2. Route to User Support Staff, if there is an Invalid Report on top.

  3. Send the SSNADX/EINADX Listings to the SPC functional area or Field Office (FO) utilizing the employee number on the listing pages as follows:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are an FO code, gather all transcripts for each FO code and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to a FO should be controlled with Form 3210 and should be addressed to the attention of FMB Mailroom.

3.13.62.10.1  (01-01-2014)
MF Requested Transcripts (Daily)

  1. Receive from TRS 0201

  2. 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:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are a FO code, gather all transcripts between FO coded divider sheets and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to FO should be controlled with Form 3210 and should be addressed to the attention of FMB Mailroom.

  3. 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.

3.13.62.10.2  (01-01-2014)
TRPRT Requested Transcripts/Graphic Prints (Daily)

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

  2. 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:

    1. Route to functional area indicated by the third and fourth digits, if the first two digits are the SPC code.

    2. If the first two digits are a FO code, gather all transcripts between FO coded divider sheets and mail to the appropriate FO for further sorting and Distribution. Shipments of transcripts to FO should be controlled with Form 3210 and should be addressed to the attention of FMB Mailroom.

  3. 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.

3.13.62.10.3  (01-01-2014)
IDRS Claims Disposition Record Listing

  1. Forward both copies to the SPC Refund Inquiry function.

3.13.62.10.4  (01-01-2014)
IDRS Diagnostic Transcripts, DIAG-P and DIAG-Q TRS-04

  1. Route to User Support Staff.

3.13.62.10.5  (01-01-2014)
IDRS Terminal Usage Reporting System (Report Symbol NO-D:C:H-241)(TUR-50-01)

  1. Distribute according to local requirements.

3.13.62.10.6  (01-01-2014)
Form 8288/ Form 8288-A, OECD

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

    Note:

    DO NOT MAIL WITHOUT EXPRESS PERMISSION FROM THE OFFICE OF THE A/C (INTERNATIONAL). APPROVAL CAN BE OBTAINED BY TELEPHONE CONTACT FTS 447-1484.

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

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

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

3.13.62.10.7  (01-01-2014)
PMF Uncollectable Unpostables Meeting Penalty Criteria for TY XX (P/R/F 102-95-11)

  1. Route to IRP Civil Penalty Unit.

3.13.62.10.8  (01-01-2014)
Form 972 Listing (102-8C-41)

  1. Route to Civil Penalty Unit.

3.13.62.10.9  (01-01-2014)
EPMF/EO Registers, Notices and Listings

  1. See Exhibit3.13.62-2, Exhibit 3.13.62-3, Exhibit 3.13.62-4, Exhibit 3.13.62-5 and Exhibit 3.13.62-7.

3.13.62.10.10  (01-01-2014)
IDRS Correspondex C Letter Handling Procedures

  1. 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. "

  2. 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.

    Note:

    Mailer envelope E-125L should be used whenever a C Letter is to be mailed via certified or registered mail except when the cover page contains the computer generated certified mail number and bar code them use E-142.

3.13.62.11  (01-01-2014)
Miscellaneous Registers, Notices, Listings and Forms

  1. This section provides Distribution instructions for miscellaneous registers, notices, listings and forms.

3.13.62.11.1  (01-01-2014)
DMF Agency Address File (480-15-21)

  1. One copy to Submission Processing Center, Adjustments.

  2. One copy to Submission Processing Center, Taxpayer Advocate Office.

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

  4. One copy to Notice Review Section.

3.13.62.11.2  (01-01-2014)
MF Report of U.S. Internal Revenue Receipts, IMF (480-40-11) and BMF (180-40-11)

  1. One copy to Area Office, Regional Chiefs Customer Service.

  2. One copy to Submission Processing Center, Accounting Branch.

3.13.62.11.3  (01-01-2014)
EPMF (IRAF) Report of U.S. Internal Revenue Receipts

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

  2. One copy to Area Office, Regional Chiefs Customer Service.

  3. One copy to SPC Accounting Branch.

3.13.62.11.4  (01-01-2014)
Summary of Excise Tax Liabilities (Report Symbol TREAS-92) (180-40-11 and 180-50-11)

  1. One copy to Area Office, Regional Chiefs Customer Service.

  2. One copy to Submission Processing Center Accounting Branch.

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

3.13.62.11.5  (01-01-2014)
Million Dollar BMF EPMF Reports (Weekly 180-46-11) (Monthly 180-48-11)

  1. Send to SPC Accounting Branch, Attn: Reports Analyst.

3.13.62.11.6  (01-01-2014)
Report of Corporate Collection - Table S-2 (Report Symbol TREAS-91) (180-40-11)

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

3.13.62.11.7  (01-01-2014)
Report of Individual Collections - Table S-2 (TREAS-91) (480-40-11)

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

3.13.62.11.8  (01-01-2014)
Quarterly Excise Tax Listing, Posting Summary For the Processing Quarter Ended MM-DD-YY, or Special Posting Summary (701-73-11 and 707-73-12)

  1. Send to Accounting Branch, Attn: Reports Analyst.

3.13.62.11.9  (01-01-2014)
Wager - Tax Forms (701-83)

  1. Send 2 copies to Fraud Detection Centers.

3.13.62.11.10  (01-01-2014)
Report of ES Declarations Filed and ES Claims Validated (Report Symbol NO-3(17)(41)0-82) (480-40-11)

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

  2. One copy to SPC Accounting Branch.

3.13.62.11.11  (01-01-2014)
Report of Overpayment Offsets (Report Symbol NO-3(17)(41)0-83) (480-40-11)

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

  2. One copy to SPC Accounting Branch.

3.13.62.11.12  (01-01-2014)
Report of Form 720 IRS Numbers (Report Symbol NO03(17)(41)0-268) (Run 701-29-11)

  1. Send to SPC Accounting Branch, Attn: Reports Analyst.

3.13.62.11.13  (01-01-2014)
EPMF SCCF Extract Tape (OSPC only)

  1. 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.


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