3.17.41  Accounting and Operating Reports (Cont. 1)

3.17.41.7 
Purpose, Authority and Requirements for Monitoring Trust Fund Excise Taxes

3.17.41.7.16  (09-18-2009)
IWTF Abstract 64: Inland Waterways Fuel Use Tax

  1. Abstract 64 is reported by users (barge lines) of Inland Waterways.

  2. Normally only 64 is present.

  3. Most common error is 64 being reported as 61 or 61 being reported as 64. If the prior TXPDs indicate which abstract should be reported, then correct them without securing the return. If any doubt, then secure the return to confirm.

  4. The NAIC Code is usually 4400 or 4040.

3.17.41.7.17  (09-18-2009)
PLF Abstract 55 (Hazardous Wastes—Repealed)

  1. Abstract 55 was reported by Hazardous Wastes disposal sites from 1983 to 1985.

3.17.41.7.18  (09-18-2009)
Abstract 51 (Alcohol Sold As, But Not Used As Fuel)

  1. Most 51 (Alcohol sold as, but not used as fuel) postings should be 62, and should not be on a F- 720.

  2. Secure the Form 720 return to confirm and correct.

  3. Abstract 51 is a penalty type tax incurred when alcohol claimed as a credit on F-6478 by the taxpayer is not used to make gasohol.

3.17.41.7.19  (09-18-2009)
Abstract 31 (Obligations not in Registered Form)

  1. Most 31 postings should be 30, Foreign Insurers.

  2. Secure the Form 720 return to confirm and correct 31 to 30.

  3. Abstract 31 is a penalty type tax incurred when brokers sell Obligations (Bonds) not in registered form.

3.17.41.7.20  (09-18-2009)
Abstract 22 (Telephone)

  1. Most common error is the posting of abstract 22, telephone tax, as abstract 26, Transportation of Persons by Air.

  2. If Form 720 filer is a telephone company, correct without securing the return. If any doubt, secure the return to confirm.

  3. Application of communications tax to prepaid telephone cards is reported under abstract 22 (Telephone). The face amount of such card shall be treated as the amount paid for such communications services, that amount shall be treated as paid when the card is transferred by any telecommunications carrier to any person who is not such a carrier. Effective date—applies to amounts paid in calendar months beginning more than 60 days after the date (November 1, 1997) of the enactment of this Act. The enactment date was August 8, 1997.

  4. The tax for long distance telephone charges has been revoked. In 2007, for 2006 Tax Year, individuals or corporations could take a deduction for tax paid on long distances phone calls against their 1040 type or business type returns. Revenue for abstract 22 has decreased from 2004 to 2006.

3.17.41.7.21  (09-18-2009)
Abstract 97 Vaccine Injury Compensation Trust Fund.

  1. VICTF abstract 97 is reported by drug manufacturers, producers, or importers. There may be increases or decreases as types of vaccines are added or removed from taxable vaccines.

3.17.41.7.22  (09-18-2009)
LUST TF, Abstracts 15, 70–78

  1. Leaking Underground Storage Tank (LUST) taxes are imposed on sellers and users of fuels.

3.17.41.7.23  (09-18-2009)
Foreign Insurance, Abstract 30

  1. Foreign Insurance, abstract 30 is for reporting taxes attributable to premiums paid or credited to an insurer or reinsurer. Includes premiums on casualty insurance, indemnity bonds, life insurance, annuity contracts, and reinsurance.

  2. General foreign insurer type filers are:

    1. Insurers and reinsurers.

    2. Businesses purchasing insurance for their employees, which are usually reported once a year on TXPDs YY12 or YY03.

  3. Most common error is 30 input as 31, obligations not in registered form. This is usually caused by TP recording tax on the wrong line when F-720 is revised. Correct from 31 to 30 if confirmed to be valid 30. Valid 30 filers can be determined from sources on AQETL:

    1. Name line may provide proof.

    2. NAIC Code—Insurance.

    3. Prior TXPD postings present for 30.

  4. Refunds in past years have been allowed based on treaties with the United Kingdom, France and Bermuda.

3.17.41.7.24  (09-18-2009)
Abstract 11, IRC 444 Fiscal Year Election

  1. IRC 444, election to retain a fiscal year, is a deposit for estimated taxes due for F–1065 and 1120–S returns.

3.17.41.7.25  (09-18-2009)
Oil Spill Liability TF, Abstracts 18, 21

  1. OSLTF was effective 1–1–90, TXPD 9003 through 1994 and it was reactivated in 2006. Taxes are on petroleum, both domestic and imported oil.

  2. Oil Spill, No. 18, domestic.

  3. Oil Spill, No. 21, imported.

3.17.41.7.26  (09-18-2009)
Ozone-Depleting Chemicals, Abstract 19, 20, 98

  1. Ozone-Depletion Chemicals (ODC) is on the manufacturer, producer, or importer. See Exhibit 1.

  2. ODC abstracts are 19 and 98.

  3. Floor Stock taxes on No. 19, 98—No. 20. Tax on any ODC held for sale or use by anyone other than the manufacturer, producer, or importer thereof. Due each 1–1–YYYY, if tax rate has increased on ODC held in inventory at 1–1–YYYY.

  4. Annual floor stock due if:

    1. Tax rate has increased on ODC items held in inventory at 12–31–YYYY.

    2. New ODC items included as taxable.

  5. ODC items are reported on F–6627, Part IV.

3.17.41.7.27  (09-18-2009)
Cruise Ship Passenger Tax, Abstract 29

  1. Cruise Ship Passenger Tax was effective 1–1–90, TXPD 9003. The tax is for passengers on a commercial ship that has stateroom accommodations for at least 17 passengers and if the trip is for at least one night.

  2. Tax also imposed on passengers on ships engaged in gambling beyond the three-mile limit. Tax applies only once, at the time the passenger embarks or disembarks in the U.S. Tax is due when trip is fully paid to operator or operator's agent.

  3. Common errors are:

    1. No. 29 input instead of No. 31 for Other Excise Tax, Obligations not in registered form. In most cases the filer's name indicates it should be No. 29. This type error is probably caused because No. 29 is just above No. 31 on some F-720 versions.

    2. No. 27 for Use of Air Travel Facilities, input instead of No. 29. This type error is either ISRP input error or taxpayer mistake.

    3. Nos. 2X input instead of No. 29. In most cases the filer's name or NAIC Code will indicate which abstract it should be. If not, requisition return to confirm correct abstract number.

    4. In most cases these should be first time F–720 filers. Therefore, if there are no TXPD prior, then this would indicate the tax is probably for No. 29.

3.17.41.7.28  (09-18-2009)
Luxury Taxes, Abstract 90–94

  1. Luxury Item Taxes, The retail tax is: Cars, Trucks and Vans, No. 92. See Exhibit 2. Luxury Tax has expired, but there may be payments and filings for cars that have been leased. They should be rare.

  2. Common errors and solutions:

    1. No. 80 input instead of 92.

    2. No. 33 input instead of No. 92.

    3. No. 40 instead of No. 92.

    4. No. 9X input instead of 92.

    5. Check on the AQETL the filer's name and NAIC code to determine if this is for a retail type tax.

    6. If necessary, requisition F–720 return to confirm correct abstract.

  3. The Omnibus Reconciliation Act of 1993 (ORA 1993), effective 8–11–93:

    1. Repealed all luxury taxes, except for cars, retroactive to 1–1–93 for TXPDs 9303 and 9306.

    2. Repealed any abstract 92 tax on a part or accessory installed to assist the disabled after 12–31–90 and it is refundable.

    3. Note that refunds due purchasers must be obtained from the F- 720 retailer, not directly from IRS. The F- 720 filer will file F- 8849 Claims for each TXPD after refunding tax to purchaser.

  4. Claims for refunds should be claimed on Form 8849 claims for each TXPD because the interest must be determined based on each TXPD.

3.17.41.7.29  (09-18-2009)
North American Industry Classification System Codes

  1. The NAICS may be used to indicate if a taxpayer has correctly identified by abstract number the excise taxes reported for each TXPD. The NAICS Code is a 6 digit number.

  2. The code comes from the taxpayer's Form 1120 or 1065. Please note that there may be multiple excise taxes reported. (See the Instructions for Form 1120 for a list of the codes.)

3.17.41.7.30  (09-18-2009)
Million Dollar BMF Report Records Review

  1. This listing is available using Control-D.

  2. This is both a weekly and monthly report and includes the cycles (YYYYCC) for that week or month. Note that the cycle cutoff may not always match the AQETL.

  3. The following steps should be taken when each report is received:

    1. Review F- 720 returns or adjustments or reversals/corrections. (MFT 03). Look under column titled "IRS NO." for 2/3 digit abstract number. Confirm that the Tax Period is correct and that the abstract number and amount appear correct/reasonable. If not, perform appropriate research.

    2. Record any errors or necessary adjustments on your current quarter adjustment list. Also note on the F–720 TP account file on AQETL.

  4. The listing is generated to include all MFT 03 abstract postings for $5,000 or more.

  5. IRC 59A Environmental Taxes reported for MFTs 02 (F–1120), 33 (990–C), and 34 (990–T) are listed at the end of the report.

3.17.41.7.31  (09-18-2009)
Research Tools

  1. IDRS Integrated Data Retrieval System:

    1. Determine if TXPD module is on IDRS.

    2. Confirm TC 290 posting for abstract corrections.

    3. If a Form 720 return for a certain TXPD is shown as rejected on IDRS, obtain the IDRS Reject Sequence Number. This number will help locate the return in the Error Correction Section. When the return is located, copy it and obtain the amounts by abstract number that are reported on the return. Also, confirm the reinput cycle of the perfected return. This is important if the return was not reinput prior to the end of the current processing quarter being reported for certification.

  2. BMF Reject Register.

    1. Use to obtain total F–720 amount.

    2. Confirm reinput cycle (YYCC).

  3. SCCF (Service Center Control File) ANMF Data:

    1. Confirm data reported correctly on ANMF Revenue Receipts Reports.

  4. On-Line Service Center Control File (SCCF) Transcripts:

    1. Access any DLN on the SCCF using IDRS Command Code SCFTR to determine the status of any return transaction.

    2. SCCF is updated daily. If DLN is open on the SCCF, a complete transcript is displayed.

  5. Return location or processing in the Campus:

    1. Check adjustments, rejects, or unpostables.

    2. Check taxpayer relations/correspondence.

    3. Check technical 720 examiner of large returns.

    4. Check field audit excise group.

  6. Number of Forms 720 posted each quarter:

    1. Headquarters receives a quarterly report using Control-D, that counts the number of Form 720 (TC 150) postings during the last processing quarter. It also counts the number of postings (TC 150, 290, and 300) for each IRS number posted during the quarter.

    2. The report count totals are for US Totals. The counts indicate exactly what was posted during the last quarter. The counts help confirm validity of postings, number of new filers for newly established excise taxes, decrease for expired excise taxes, and changes in volume trends due to tax law changes, economic conditions, etc.

    3. The Campus receives a report quarterly listing the number of IRS Number postings at ECC each quarter. See Form 720 IRS Numbers Report Review, 3.17.41.9.39.

  7. IRS Tax News and other news items that affect reporting as follows:

    1. TP goes out of business, merger, bankruptcy.

    2. TP affected by prolonged strike, or disaster.

    3. New tax or tax law change or repeal.

3.17.41.7.32  (09-18-2009)
Confirmation of Adjustments Reported

  1. A Form 720 Confirmation Request may be in an E-mail or in the form of questions on specific accounts on the AQETL. This request states the F-720 TXPDs that may have posting errors, have not posted timely, or have questionable postings.

  2. The reports analyst must review this request to ensure that no postings that require correction or confirmation are overlooked.

  3. The purpose of this request is to:

    1. Confirm the headquarters review of the F- 720 postings reported on the AQETL.

    2. Request correction of obvious abstract postings errors.

    3. Obtain detail abstract data from returns not input or perfected.

    4. Obtain the deposits of returns not found, and

    5. Ensure that the CRAs are advised promptly of observations made by the Headquarters program analyst.

  4. The report analyst must review any request and take proper action such as:

    1. Correct the abstract posting known to be in error.

    2. Secure the return to confirm if the posting is correct as posted or if in error, to correct the abstract posting.

    3. Contact the taxpayer to confirm exactly what excise tax is being reported.

    4. Determine cause of erroneous postings caused by improper input.

  5. The reports analyst must:

    1. Record the results of actions taken for each TXPD listed.

    2. Relate changes made via responses on the AQETL or by email or phone call to Headquarters.

  6. Retain a history sheet for your records. This:

    1. Will be used to follow up on posting of transactions in the next reporting period.

    2. Will be used to confirm if an account or TXPD has been previously corrected or confirmed.

3.17.41.7.33  (09-18-2009)
Trust Fund Excise Taxes Related Computer Reports

  1. The reports listed in this section are used as the basis for certifying amounts for the trust funds. The reports are for: Revenue Receipts (Collections), Net Tax Liabilities (returns and adjustments processed), Credits and Refunds (applicable to the Highway Trust Fund and the Airport and Airway Trust Fund related credits), and monitoring. The monitoring reports are Form 720 transactions and tax module extractions.

  2. Revenue Receipts for excise taxes are reported by abstract number and amount monthly on the following reports:

    1. Report of Excise Tax Collections.

    2. U.S. Internal Revenue Receipt (NMF SCF–13–41) and ANMF extract.

    3. Summary Excise Tax Liabilities Treas–92 (BMF).

    4. Report of US Internal Revenue Receipts—F- 2290 Collections (Highway Use Tax No. 138).

  3. Credits claimed for gas/oil and other credits on form 4136, attached to income tax returns forms 1040, 1120, 1041, 990–C and T claims for refund are reported from each Campus quarterly on P–R–F GAS–01–04:

    1. Gasoline, Diesel and Special Fuels and Other Credits Claimed (T-90) for IMF and BMF.

    2. Includes F-720's and adjustments.

  4. Refunds for all tax classes including the trust fund excise taxes are reported for each service center by manually combining the refund data generated from ECC, IDRS, and manual refunds on the NTRR.

  5. Analysis and monitoring reports are generated from ECC with selected data by EIN, abstract, tax period, MFT and amount on the Million Dollar BMF Reports Records Listing (weekly and monthly), P/R/F 180–46–11 and 180–48–11.

3.17.41.7.34  (09-18-2009)
AQETL Security

  1. The AQETL has been configured with new security requirements. These include password complexity requirements, as well as user login restrictions.

  2. When a new user is hired, an On-line 5081 must be prepared to request permission to use the system.

    1. The On-line 5081 must be approved by Headquarters before they are allowed to use the system.

    2. When the 5081 is approved, Headquarters assigns a range of EINs for the analyst to review.

    3. When an analyst is leaving for an extended length of time, the supervisor must notify Headquarters.

    4. Headquarters analysts will delete the EIN range and reassign them to another analyst.

    5. The AQETL system will automatically lock the account of a user if they do not login for 45 days. At that time, Headquarters analysts will verify with the reports analyst's manager that the person is still assigned AQETL duties. If they are not, or if they have left the IRS, they will be deleted.

    6. The manager will prepare an On-line 5081 for any user leaving the IRS or being reassigned to a different area to delete the user from the system. In some cases an On-line 5081 is automatically generated.

3.17.41.7.35  (09-18-2009)
AQETL Review Guidelines for Cincinnati Reports Analysts

  1. The AQETL lists all Forms 720 abstract number postings by transaction code within TXPDs for each taxpayer account. The AQETL is programmed to allow review by abstract number or by Taxpayer Identification Number (TIN). The system lists the taxpayer data on the screen in TXPD sequence, transaction code, cycle posted, and dollar amount under heading for each abstract present.

  2. Errors are program generated when an abstract is a:

    1. New abstract present for the first time or was not present in the preceding TXPD. This may indicate an error or it could be a floor stock tax due periodically.

    2. New first time filer. Match TP name and/or NAICS code with tax reported.

    3. Material dollar amount changes for an abstract, a large increase or decrease from the prior TXPD. Currently the percentage of change is set at 50% to ensure that HQ is able to review every account with a significant change. This could indicate a dollar amount coded to a wrong abstract, an input error, or a trend change.

    4. Ignore Abstract 80 unidentified for zero amounts.

3.17.41.7.36  (09-18-2009)
Abstract Number Monitoring Groups

  1. Accounts reporting material dollar amounts for any of the trust funds should be monitored for the Abstract Number Groups shown listed for the applicable trust fund as follows:

    1. AATF-26, 27 and 28 Airlines.

    2. AATF-14, 69, 95, 96, 115 and 116 Non/aviation fuel.

    3. BLDF-36, 37, 38 and 39 Coal mining operations.

    4. HSRF-16, 17, 53 and 54 Petroleum, Chemicals.

    5. HTF-33 and 48 Auto and Truck Manufacturing.

    6. HTF-58, 59, 60, 61, 62, 78, 79, 101, 103, 117 and 35. Gasohol, Diesel, and Gasoline Compressed Natural Gas.

    7. HTF-73, 74, 75, and 76. Gasohol effective TXPD 199303. Expired 01/01/05.

    8. HTF-66, 108, 109 and 113 Tires.

    9. IWTF-64 Inland Waterways Fuel Use.

    10. No.-40 Motor Vehicle Manufacturing.

    11. No.-51 Alcohol sold as but not used as fuel.

    12. Boating Safety Nos. 41, 42, 110 and 114 Sports fishing equipment.

    13. Earmarked Funds Nos. 44, 102 and 106 Recreational items.

    14. LUST TF-15 for TXPD 198803 through TXPD 199012: 70, 71, 72, (73, 74, 75, 76, 77 expired 01/01/05). Gas, Gasohol and Diesel Fuels. 105, 107, 111, 119 LUST on new exempt fuels 2006.

    15. HSSF- 53 and 16, 54 and 17. Begin 198703 Petroleum, Chemicals. Expired.

    16. OSLTF- 18, 21 Begin 199003 Petroleum. Reinstated 2006.

    17. VIC TF- (81, 82, 83 and 84, expired 198712) and No. 97 Began 198803 Vaccines.

    18. ODCT- 19, 20, 98 Begin 199003 Chemicals.

  2. Non trust fund taxes requiring routine monitoring:

    1. No. 22 Telephone Services.

    2. No. 30 Foreign Insurers.

    3. No. 40 Gas Guzzler/Fuel Economy F–6197.

    4. No. 29 Cruise Ship Passenger Tax.

    5. No. 92 Luxury Item Tax expired but still active.

3.17.41.7.37  (09-18-2009)
Cincinnati Reports Analysts Cases

  1. When you have the original return prepare the correction using Blocking Series 00, attach the correction information to the original return and return the original return to files.

  2. Examples of source documents:

    1. TXMOD.

    2. Phone log.

    3. Prior quarter history.

    4. Correspondence.

  3. For corrections, use Blocking Series 15. Input an explanation in the remarks section of the reason for the adjustment. Send any documents to files.

  4. When no correction is necessary: Keep these files for the current and prior FY until GAO has completed that FY audit. After the above period you can shred. Do not hold onto original returns. They must be sent back to files as soon as possible.

  5. If a folder is already set up it will be kept in the unit.

3.17.41.7.38  (09-18-2009)
Monitoring Reports Records Retention and Disposition

  1. The weekly and monthly Million Dollar BMF Reports Records listing are reviewed on Control-D.

  2. Disposal guidelines for manually prepared individual Form 720 Taxpayer monitoring records are as follows:

    1. Dispose of records one year or older at 12–31–YYYY.

    2. Otherwise retain records for as long as the reports analyst deems it proper using Records Distribution Guidelines.

3.17.41.7.39  (09-18-2009)
Form 720 Credit Reference Numbers Review

  1. Credits for nontaxable use of various products may be taken on the F720, Schedule C as CRN.

  2. Negative TC 150 postings will appear on the following reports:

    1. Million Dollar BMF Reports Records for Form 720 MFT 03 abstracts.

    2. Web Quarterly Excise Tax Listing for Form 720 accounts.

    3. IDRS or ECC Transcripts for Form 720 accounts.

  3. The means by which the taxpayer claims a credit are:

    1. Filing of a Form 8849 Claim. The purpose is to claim a refund due to an overstatement or erroneous reporting of a tax on a prior quarterly Form 720 filed. This Form 8849 Claim is processed as a TC 29X.

    2. Filing of an amended Form 720X that reduces the amount of a specific tax previously reported. This amended return is processed as a TC 29X.

    3. Claiming of a credit on the Line 4 section, entitled "Claims " of the Form 720. The details for the claims taken are on Schedule C and are transcribed and are listed on the AQETL.

    4. Filing a Form 4136 with Individual or Corporate Tax Return.

  4. Some of the reasons for the over reporting of taxes for prior quarters are:

    1. New legislation that changes prior tax rates and effective dates of the original tax laws. In some cases the effect of the change is retroactive to a specific date, or to the effective date of the original public law being amended by typical tax law changes.

    2. Repeal of a tax.

    3. Reduction in the rate of the tax on all items subject to that tax rate.

    4. Reduction in some of the articles subject to that tax rate.

    5. Exemption for some of the articles subject to the tax.

    6. Exemption of certain industry uses or purposes from the tax.

    7. Tax imposed is shifted from one type of taxpayer to another.

    8. Temporary reduction in the rate of the tax, usually for one year.

    9. Expiration of the tax law occurs or it is not reinstated as expected.

    10. Taxpayer's customer confirms tax exempt status and is therefore entitled to a refund of taxes previously paid. For example, schools and local governments are entitled to the refund.

    11. Tax Treaty with another country that allows credits or refunds of taxes already paid for prior periods. For example, the United Kingdom Tax Treaty allows abstract 30 credits or refunds that are retroactive to 1–1–75.

  5. Some of the reasons attributable to the taxpayer are:

    1. Decreasing tax rates not followed by the taxpayer, but discovered later.

    2. Outdated Form 720 used. Therefore, taxes that may have expired, been repealed, or reduced are over reported.

    3. Misunderstanding or misinterpretation of IRS regulations by the taxpayer.

    4. Erroneous reporting in a prior fiscal year (FY) with the posting reclassification or abatement of the tax posting in a subsequent FY.

  6. Some of the reasons attributable to IRS are:

    1. Invalid abstract entered for corrections or adjustments via TC 29X or 30X.

    2. Erroneous correction or adjustment made which is the opposite sign of what was intended.

    3. Incorrect abstract number or amount input to correct or adjust the tax period.

3.17.41.7.40  (09-18-2009)
Form 720 IRS Numbers Count Review

  1. The Report of Form 720 IRS Numbers, is printed or loaded on Control-D at the Cincinnati Campus. The purpose of this report is to provide the CRA with a count of all of the trust fund related and other excise taxes reported each quarter on the Form 720 return.

    1. The count report is generated monthly. There are three cumulative monthly reports for each quarter. The reports are extracted one month later in order to capture late return counts. For example, the December quarter will be run on YYYY04, March YYYY17/18 and so on. Review and monitor the reports monthly. Do a cursory review of the first monthly report, as this represents only one third of a quarter. Do a closer review of the second monthly, as this represents two thirds of a quarter. Perform a thorough review of the third monthly. Post to the monitoring work sheets. Save the third monthly, which is the full quarter copy. Prior reports may then be destroyed.

    2. Each quarter, these counts will provide a measuring tool to indicate the reasonableness of the data being reported and posted at the master file.

    3. These counts will also indicate trends and reporting patterns for all of the Form 720 excise taxes.

    4. These counts should disclose both taxpayer filing and pipeline processing problems, such as timeliness and erroneous postings.

  2. The report is generated from the BMF Form 720 master file at ECC. It includes abstract postings from Form 720 transaction codes (TC) 150, 290, 300, and 370. It does not count abstract postings from TC 291, other 29X or 301, or other 30X TCs. There is one count made for each abstract present with a positive value. Abstracts present with a negative (reversal) or zero value are not counted. The report consists of counts for both valid and invalid abstract numbers as follows:

    1. The report lists in numerical order all of the valid abstracts followed with a brief description of the excise tax. The valid abstracts are those currently assigned to a specific tax and currently programmed.

    2. The report lists all of the valid and invalid or unprogrammed abstracts.

  3. The report is non cumulative and counts only those TCs posting during the processing quarter. There is no program timeliness check for the Form 720 TXPD currently due. The counts for the abstract numbers represent abstract postings of each of the excise taxes from:

    1. Quarterly Form 720 returns (TC 150) due during the current processing quarter.

    2. Unpostable prior quarter Form 720 returns (TC 150) perfected this processing quarter.

    3. Delinquent filed prior quarter Form 720 returns (TC 150) due during the preceding processing quarter.

    4. Early filed Form 720 returns (TC 150) not yet due for the next tax liability and processing quarter.

    5. Adjustment TCs 290 and 300 input and posted during this processing quarter.

    6. Unpostable TCs 290 and 300 input in prior quarters, but perfected during this processing quarter.

    7. TCs 370, Account Transfer-in beginning 4–1–90.

  4. The report count extractions are based on the TC posting cycle YYYYCC. The cycles included in each report are printed in the header of the report. The report's inclusive cycles may not always match with the SC quarterly posting cycles.

  5. The CRA should maintain a postings spreadsheet and update it each quarter. This postings spreadsheet should be set up as follows:

    1. Descriptive headers across the top. The first column should list the IRS numbers in numerical sequence. There are currently over forty valid IRS numbers reported on the report.

    2. The second column's contents are optional. It could contain a brief description of the tax if desired. However, it is not necessary since the description is on the quarterly computer report.

    3. The subsequent columns should be used to record the counts for each processing quarter. The header or title should contain both the liability tax period (TXPD) YYYYMM and the MM–DD– YYYY of the processing quarter just ended.

  6. Compare the counts for each quarter with the counts for the prior quarter for consistency and reasonableness. Also compare each quarter with the same like quarter one year ago in order to make seasonal comparisons. Look for possible trends or patterns in the counts being reported and posted.

  7. Possible explanations for variations or changes in the counts reported are:

    1. Erroneous abstracting by the taxpayer or incorrect abstracting by the IRS in the current quarter, with the corrections input and posting in a subsequent quarter.

    2. Repeal or expiration of an excise tax.

    3. Implementation of a new excise tax.

    4. Tax law change that reduced or increased the types of taxpayers liable for a specific tax.

    5. ADP dead cycles at the end of year processing.

    6. ECC report cycles do not match the SC's cutoff cycles.

    7. Seasonal patterns. For example, sporting equipment for Earmarked Funds, abstracts 41, 42, 44 and 102.

  8. Reconcile or logically associate the count for each abstract with the dollar amount reported on the TREAS–92 Report for each quarter. Verify when there are counts present for an abstract, there are dollars also. The reverse is also true. The only exception will be the complete reversal of dollars from a prior quarter. However, the original abstract postings will not be reversed on the report. Allow for late posting returns, returns that are unpostable, and any correction or adjustment TCs input.

  9. Document abstract quarterly count trends. Monitor the counts closely to determine the causes of the increase or decrease for each quarter. Monitor those abstracts that tend to have seasonal patterns. Most of the abstracts dedicated to specific trust funds may follow the same trend or seasonal pattern. Trend changes may be the result of:

    1. Changes in tax laws affecting different types of taxpayers.

    2. New taxpayers in a growing economy.

    3. Decreasing taxpayers in a recessional economy.

    4. Deregulation of an industry such as the airlines.

    5. Business mergers or acquisitions.

    6. Taxpayer going out of that type of business.

  10. Monitor very closely the first few quarters for reporting a new excise tax. For example:

    1. New types of taxpayers who did not file Forms 720.

    2. Confusion as to which taxpayer is liable for the tax.

  11. Invalid IRS numbers postings should be posted to a separate recap sheet. Maintain it in a format similar to the postings spread sheet for the valid postings. That is, record the two digit invalid abstract number in the left hand column and the counts in the next columns headed up for each processing quarter ended MM–DD–YYYY.

  12. Consult headquarters for additional information.

  13. Save these quarterly reports and the manually posted spreadsheets for future reference.

  14. Make footnotes on the computer reports or spreadsheets to explain discrepancies or variances in the counts.

    1. Make separate footnotes for each IRS Number for each processing quarter.

    2. Record the MM–DD–YYYY of the notation. This date is helpful in the event future information is obtained that reverses or reconfirms the original findings.

  15. Flag any report and the posting spreadsheet for follow-up confirmation of potential changes expected on the next quarter's report. For example:

    1. If the current quarter's count for certain IRS numbers are below normal without an obvious explanation, then expect the next quarter's count to be unusually high for those same abstracts.

    2. If the current quarter's count is very low and the next quarter's count is very high, then add the counts together for the two quarters to obtain an average. Record on the report the average counts for both quarters, and write "Averaged" beside the revised count.

3.17.41.7.41  (09-18-2009)
IDRS Command Codes Required for Reports Analyst Use

  1. The reports analyst must be authorized to use IDRS to properly monitor, research, order returns, confirm transaction (TC) postings for TC 150, 29X, and 30X, and to make certain abstract corrections related to Form 720 TXPDs.

  2. The reports analyst must have access to an IDRS terminal in the work area.

  3. The reports analyst must be aware of the IRS security policies and procedures, including UNAX and Rules of Behavior.

  4. The reports analyst or someone designated in the accounting function must be authorized to use at least the following IDRS command codes:

    1. ACTON, SUMRY, and TXMOD to research and confirm postings.

    2. ESTAB to requisition returns.

    3. MFTRA, MFTRD, and ACTRA to research and get print outs.

    4. UPCAS to obtain F- 720 EINs in order to locate F- 720, that are in the Unpostables Unit at the end of each quarter.

    5. ADJ54 and REQ54 to make abstract posting corrections on the F-720 TXPDs.

    6. SCFTR is used to research the SCCF to determine the status of F- 720 transactions.

    7. ENMOD is used to research name and filing requirements.

    8. BMFOL (R) and (T), used to research BMF accounts.

    9. MFREQ used to bring account down from BMFOL when there is no TXMOD current.

    10. RECON used to show posted data when BMFOL is used.

    11. Electronic Return Database Command Codes when F720 Returns are filed electronically.

  5. There may be other command codes useful, but those listed above should be authorized in the reports analysts IDRS profile.

  6. Use IDRS to:

    1. Promptly respond to telephone or written requests for information from headquarters.

    2. Requisition Form 720 returns or other related documents.

    3. Confirm status of accounts that have not posted timely.

    4. Obtain the total deposits for TXPDs due that have not posted timely.

    5. Confirm posting cycle statuses, such as pending. This information is needed when a TC is input in the final cycle(s) of each processing quarter and at each fiscal year end.

    6. Confirm taxpayer's (TP) filing requirements for Form 720.

    7. Confirm when a new F- 720 filer was first liable or was first reporting F-720 excise taxes.

    8. Confirm duplicate accounts for the same taxpayer.

    9. Confirm taxpayer name change.

    10. Confirm if a taxpayer changed from one EIN and entity to another if cross referenced EINs are present.

    11. Confirm final F— 720 return filing requirement status.

  7. IDRS will also be used to make or confirm adjustments as follows:

    1. To input correction transactions TC 290 to reclassify IRS Number (abstract) postings that were determined to be input in error.

    2. To confirm if an account has already been corrected by another party before inputting a correcting transaction.

    3. To confirm if a reclassification transaction to change abstract number 80 (Unidentified posting) to the proper abstract number has already been made by the adjustments or taxpayer service branches.

    4. To reverse erroneous or duplicate adjustment transactions.

3.17.41.7.42  (09-18-2009)
Trust Funds Required to be Certified to Treasury

  1. The IRS is required, either by Public Law, through Memos of Understanding, or direct requests from Treasury to certify the taxes reported for the trust funds listed below. There are two general classifications and methods of preparing certifications for Treasury.

    1. Collections by formal letter.

    2. Refunds and Credits claimed by formal letter.

  2. Collections are reported in formal certification letters each quarter for the following trust funds:

    1. Airport and Airway Trust Fund (AATF).

    2. Sport Fishing Boat Restoration Fund.

    3. Black Lung Disability Trust Fund (BLDF).

    4. Highway Trust Fund (HTF) for Form 720 and 2290 net collection.

    5. Mass Transit Account (MTF).

    6. Inland Waterways Trust Fund (IWTF).

    7. Leaking Underground Storage Tank TF (LUST TF).

    8. Vaccine Injury Compensation Trust Fund (VICTF).

    9. Oil Spill Liability Trust Fund (OSLTF).

  3. Refunds and Credits are certified by formal certification letters each quarter as follows:

    1. Airport and Airway Trust Fund (AATF).

    2. Highway Trust Fund (HTF).

  4. Net tax liabilities are reported by Treasury General Account Transfers quarterly for the Earmarked Funds, also known as Recreational Excise Taxes.

  5. The ECC and Campus source reports and tax forms for reporting collections and net tax liabilities are:

    1. Report of Excise Tax Collections.

    2. BMF US Internal Revenue Receipts (Form 2290).

    3. AQETL (Form 720) for verifying IRS numbers.

    4. SCF–13–41 Automated Non-Master File Revenue Receipts, (ANMF) (Form 720 and 2290).

  6. The Campus source reports and the claim forms for claiming the refunds and credits are:

    1. T–90.

    2. NTRR.

  7. The figures for the trust fund certification detail amounts for collections are published in the:

    1. Quarterly Excise Tax News Releases in the SOI Bulletin, Publication 1136.

    2. Commissioners Data Book, Internal Revenue Collections By Sources.

3.17.41.7.43  (09-18-2009)
Form 720 Account Components

  1. The purpose of this section is to describe the structure of the Form 720 Business Master File (BMF) account. An account is composed of one or more tax modules. Each tax module represents a tax liability quarter period (TXPD). A quarterly TXPD return is posted as a tax module on the BMF as Master File Tax code (MFT) 03 for Form 720 returns. Each TXPD tax module is composed of one original return, a TC 150 or an Account Transfer-in, a TC 370. In addition, a TXPD may have ADP adjustments, a TC 29X, and audit adjustments, a TC 30X.

  2. Form 720 Account Transactions:

    1. An account is established by a taxpayer who has a TIN/EIN and files a Form 720, Quarterly Federal Excise Tax Return for the first time.

    2. Each quarterly TXPD is posted as a tax module on the taxpayer's account. Each TXPD is coded as YYYYMM. "YYYY" are the year digits, 2007 for 2007 returns, and "MM" is the ending month for the quarter due, 03 for March, 06 for June, 09 for September, and 12 for December. Original returns are posted as Transaction Code (TC) 150.

    3. Account transfer-ins are posted as TC 370 with Doc Code 51. TC 370 may also establish a tax module if one is not already established by a TC 150.

    4. Adjustment transactions, TC 29X and 30X cannot post unless there has been a tax module for that applicable TXPD established by a TC 150 or 370 for that TXPD being adjusted.

    5. Only one original return (TC 150) may post to a TXPD tax module. The second or duplicate return TC 150 will go unpostable and is returned to the SC to be nullified. If it is determined to be a valid item, it is reinput as an adjustment TC 290.

  3. Form 720 Account:

    1. One account per taxpayer TIN/EIN.

    2. Taxpayer may have two accounts, each with different EINs. The account name may also be different.

    3. Contains the taxpayer's entity information and location code.

  4. Form 720 Tax Module:

    1. Tax Module represents one liability tax period (TXPD) identified as YYYYMM for year and ending month of tax liability quarter due.

    2. Must be one or more TXPDs to establish an account.

    3. Only one TXPD per liability quarter.

    4. Maximum of four TXPDs per calendar year.

  5. Form 720 Valid Transaction Codes (TC):

    1. TC 150, Original return.

    2. TC 370, Account transfer-in.

    3. TC 29X, Adjustment.

    4. TC 30X, Audit adjustment.

  6. Form 720 Original Returns, TC 150:

    1. Required to establish an account or tax module.

    2. Only one TC 150 allowed per tax module.

  7. Deposits, TC 610, 650 and 670 (subsequent payment).

3.17.41.7.44  (09-18-2009)
Form 720 Filing, Liability, and Processing Quarters

  1. Form 720 Filing and Processing Period:

    1. Taxpayers are required to file 720 returns quarterly.

    2. The quarterly return is due by the end of the first month following the end of the tax liability quarter.

    3. Some taxpayers make biweekly Federal Tax Deposits (FTD) during the tax liability quarter, unless exempted from FTDs based on the tax law.

    4. Some taxpayers are required to make deposits via the Electronic Federal Tax Payment System (EFTPS).

  2. Form 720 Liability Tax Period (TXPD):

    1. Each Form 720 return represents the taxpayer's tax liability for the three months making up the quarter for which the return is due, which is known as the liability tax period (TXPD). For example, the tax liability for January 1 through March 31, 2010, is posted as TXPD 201003. The return would be filed and processed in the processing quarter ended 6–30–2010.

    2. The four quarterly TXPDs due for 2010 would be: March 201003, June 201006, September, 201009, and December 201012.

    3. The March 201003 return would be filed and processed during the June processing quarter ended 6–30–2010, and so on for the other TXPDs.

    4. The processing quarter is normally the immediate succeeding quarter following each liability TXPD due.

  3. Form 720 Timely Filing Due Dates:

    1. The Form 720 is due the last day of the month after the end of the TXPD quarter. TXPD 201003 due for quarter ended March 31 would be due April 30.

  4. Form 720 Return Filing and Adjustment/Claim Filing Instructions:

    1. Instructions are on the Form 720 return.

    2. Detailed instructions are in Publication 510, Excise Taxes.

    3. Amended returns, F720X, may be filed to correct prior returns filed. Amended returns are processed as TC 290 or TC 291.

    4. Form 8849 Claims are filed if an over payment is made and no taxes are owed for succeeding quarters. Claims are input as TC 291.

  5. Processing Quarter:

    1. Represents the quarter or quarters in which the return or adjustment transaction is filed, perfected, and posted at the Master File.

    2. Normally it is the quarter during which the return is due.

    Tax Period Ending Due in Quarter
    YYYY03 3–31–YYYY 6–30–YYYY
    YYYY06 6–30–YYYY 9–30–YYYY
    YYYY09 9–30–YYYY 12–31–YYYY
    YYYY12 12–31–YYYY 3–31–YYYY

  6. Federal Tax Deposit (FTD) or Electronic Federal Tax Payment System (EFTPS) requirements:

    1. Normally required every two weeks or 15 days if over $2,000 due.

    2. Some excise taxes are exempt. For example, filers of Inland Waterways Use Tax, IRS No. 64 are exempt. Tax for No. 64 is normally paid when the return is filed.

  7. TXPDs In Each Fiscal Year Ending (FYE) 9–30–YYYY Reports:

    1. Each Fiscal Year (FY) for IRS begins on October 1 of one year, and ends on September 30 of the following year. The TXPDs timely filed and processed during FYE 9–30–2010 are TXPDs 200909, 200912, 201003, and 201006.

    2. The TREAS–92 Summary of Excise Tax Liabilities is a Fiscal Year Cumulative report. It includes postings for the above TXPDs plus prior TXPDs.

    3. The AQETL contains individual postings and includes totals for each tax period by abstract.

    4. The Million Dollar BMF Records Report is a non-cumulative report generated each week and month and includes postings for that week and month only.

3.17.41.7.45  (09-18-2009)
Form 720 Account Posting Concepts

  1. The purpose of this section is to list the general posting rules applicable to F-720 accounts. The information presented is to be used as background information in order to have a better insight and understanding for reviewing F-720 transaction postings on the AQETL. This information will aid in the recognition of posting errors or questionable items that should be confirmed and then corrected if necessary. Information presented includes in part:

    1. General rules and requirements for posting various transactions.

    2. Special examples to aid in understanding the different types of taxpayer accounts and the excise taxes reported.

  2. Delinquent Return Postings:

    1. Post on the account when filed and processed.

    2. Post the delinquent TXPD in the proper TXPD sequence.

    3. The posting cycle (YYYYCC) and the DLN Julian date (JJJ) indicate that the return was not received and or processed timely.

    4. Delinquent TXPDs, that post over one year late, appear in red on the AQETL.

  3. Duplicate Returns, TC 150:

    1. Duplicate returns post to the taxpayer's account with an "A" freeze, and Notice 36 pulls the duplicate return, to be worked in the Excise Unit.

    2. Duplicate TC 150 transaction will go unpostable and be returned to the SC to be perfected or nullified.

    3. Duplicate return postings occur if taxpayer inadvertently filed two separate returns.

  4. Duplicate Transactions Codes, TC 29X, 30X, and 370:

    1. These duplicate transactions post to the tax module TXPD if there is a TC 150 present.

    2. These TCs may generate a refund or balance due condition.

  5. Return Perfection:

    1. Invalid transactions are sent to Error Resolution for perfection.

    2. If the transaction is invalid, it will be rejected.

    3. Transactions may unpost at the masterfile and have to be corrected or reinput.

  6. Erroneous Return Postings:

    1. Original TC 150 postings cannot be deleted from the account.

    2. Erroneous TC 150 amounts and abstracts must be reversed with TC 291 and reinput correctly, if a valid item.

  7. Erroneous Adjustment Postings, TC 29X and 30X:

    1. Posting cannot be deleted.

    2. Original posting must either be reversed in full and reinput or adjusted for the net difference to correct the transaction.

  8. Final Returns Postings, TC 150:

    1. Filer indicates on the return that it is a "Final return."

    2. "FINAL" literal is printed on the A–QETL Screen when this occurs.

    3. Be aware that some TXPDs indicate "FINAL" in error.

  9. Missing/Unposted TXPDs:

    1. TXPDs are posted in sequence on the BMF.

    2. AQETL shows the TXPDs in sequence.

    3. The total tax liability due can usually be determined by adding the sum of any deposits made for that TXPD. If no deposits are present, then it indicates that there may not be any tax liability for that TXPD.

  10. Reasons For Missing/Unposted Return TXPDs, TC 150:

    1. No return filed by taxpayer.

    2. Return not received by IRS.

    3. Return received by IRS, but has been misplaced.

    4. Return has not been processed for input to ISRP.

    5. Return in Error Correction.

    6. Return sent to Unpostables.

    7. Return perfected for posting at ECC in the next posting cycle (YYYYCC).

  11. Adjustment Transactions, TC 29X:

    1. Assessments, TC 290.

    2. Reversals or abatements, TC 291.

    3. Movement from one abstract to another.

  12. Audit Adjustments, TC 30X:

    1. Assessments, TC 300.

    2. Reversals or abatements, TC 301.

3.17.41.7.46  (09-18-2009)
Form 720, Line 4 Schedule C Credits Claimed

  1. Some F–720 filers may claim credits for taxes paid to other F–720 taxpayers for various reasons.

    1. Credit claimed should be supported by a statement identifying the reason, tax, and CRN.

    2. F–720 Schedule "C" for credits claimed lists CRN's that are normally allowed credits.

    3. The Schedule C is transcribed, so we can determine the true tax liability and the tax credits.

    4. Line 5 Tax as adjusted (net of Lines 3 and 4) will be entered in brackets "()" by taxpayer if line 4 credits exceed line 3 total tax.

    5. Any overpayment shown on Line 10 can be applied to the next return or refunded.

  2. A credit claimed is related to the IRS number for which the tax was originally paid and reported, and not necessarily the tax due for which the credit is being used in lieu of a payment, by applying the credit as a payment/offset against tax due by the claimant filer.

    1. Visualize the filer's business activity to better understand how and why a credit is logically allowed.

    2. Some abstracts, in normal course of business activity, will have CRNs allowed as adjustments to taxes paid. Some of the most common abstracts are No. 26, 33, and 62.

  3. Airline service type filer (ABS. 26–28, and 69):

    1. An airline service type filer that is liable for only one type of tax may occasionally have a credit for another type of tax. An airline filer is only liable for the ticket tax, No. 26, and/or departure tax, No. 27, and the air freight tax No. 28, but is not liable for aviation fuel, No. 69. This filer would be allowed to buy aviation fuel tax free at their home base.

    2. In contrast, a filer who is liable for the aviation fuel, No. 69 tax, is not liable for the Nos. 26, 27, and 28.

    3. Therefore, a filer liable for Nos. 26–28, who had to buy aviation fuel No. 69 while away from their home base, is allowed to claim the CRN for tax paid as a credit on their F–720.

  4. Gasoline Purchasers and Gasohol Blenders (Abs. 58, 59, and 73–76):

    1. Gasoline is no longer sold as Gasohol, but is taxed at the full rate for abstract 62.

    2. If it is blended for a different type of fuel, credits are taken based on what it is blended with. The object is to tax at the full rate per gallon and then give credits. See Form 720 starting with 2006 returns.

  5. Chemical Taxes (Abs 54, 17):

    1. Producers, users, and re-sellers of chemicals may claim a credit for abstract 54 using CRN 354 if exported or previously taxed, usually in an earlier production run.

    2. A common taxpayer reporting/IRS posting error is when No. 354 credit claimed for export is confused with imported substances.

  6. Ozone Depleting Chemicals (ODC) (Abs 19):

    1. ODC users may claim credit for portion of ODC in product exported.

    2. ODC filers normally allowed ODC export credits are auto manufacturers.

3.17.41.7.47  (09-18-2009)
Form 720 IRS No. Maximum Limit and Multiple Nos.

  1. Maximum number of abstracts allowed per return or transaction:

    1. Limit is 24.

    2. Certain filers reporting both petroleum and chemical related taxes may report taxes affecting multiple trust funds. For example, oil, fuel and chemical abstracts as well as floorstocks and LUST.

    3. The normal number of abstracts and CRNs increase when there are line 4 credits present.

  2. IRS No. Sequence Posting On The Tax Module:

    1. IRS numbers appear in the sequence they were input on ISRP.

    2. IRS No. sequence is usually the same as on the return for TC 150.

    3. Adjustment transaction abstracts are normally in a logical sequence based on the input adjustment request record or sorted by IDRS into ascending sequence.

    4. When zero is written on the return, it is transcribed for each abstract or CRN with a zero.

3.17.41.7.48  (09-18-2009)
Form 720 Zero Liability Returns

  1. Zero tax liability returns:

    1. Filer did not have a tax liability for that quarter, but filed a return to avoid the account going into TDI status.

    2. When taxpayer marks zero, it is understood that they are stating that their liability is zero for that abstract.

    3. Posts to normal IRS No. due if marked with a zero.

    4. IRS No. 80, unidentified is coded for input if filer did not mark/check a No. on the return.

3.17.41.7.49  (09-18-2009)
IRC 59A Environmental Taxes Review

  1. IRC 59A, Environmental Taxes are reported on Schedule J of Forms 1120, MFT 02, 990–C, MFT 33, and 990–T, MFT 34.

3.17.41.7.50  (09-18-2009)
ANMF Trust Fund Taxes Review

  1. ANMF data is reported on NMF Report of U.S. Internal Revenue Receipts, SCF-13–41.

  2. Confirm all MFT 03 amounts for $5,000 or more to ensure the abstracts are correct.

  3. If abstracting is incorrect, have data corrected for the next monthly cumulative report.

  4. If the error is uncorrected at the end of a quarter or fiscal year, call Headquarters and report the dollar amounts and the abstract numbers being corrected.

  5. Special emphasis should be placed on those excise taxes dedicated to the trust funds.

3.17.41.7.51  (09-18-2009)
TC 370 Account Transfer-In Review

  1. Review all TCs 370 listed on the AQETL.

  2. Do not make any corrections unless:

    1. Doc Code is 51.

    2. Blocking Series is 100–199. These represent manual assessments and should be included in T–92.

  3. All other TC 370 accounts have already been included in the T–92 Report.

3.17.41.7.52  (09-18-2009)
Abs 99, AIMS Expired/Repealed/Default Use:

  1. Abstract 99, effective 1–1–92, for use by AIMS when their system will not accept the original abstract because of programming restrictions. Reasons original abstracts may not be accepted for input are:

    1. Expired tax.

    2. Repealed tax.

    3. Unprogrammed or other systemic reasons.

  2. Abstracts input by AIMS will be primarily on TCs 300 and 301; however, they could also be on TC 150 and 370.

  3. AIMS abstract 99 TCs should be primarily related to TXPDs 199112 and prior.

  4. AIMS TCs may have District Office number in DLN, instead of SC identity number.

  5. Any abstract 99 present on a TC with a SC identity number in DLN may be an input error:

    1. Code and Edit.

    2. ISRP.

    3. IDRS input by Adjustments or other areas.

  6. Abstract 99 postings should be reviewed and considered for correction in the same manner as abstract 80 unidentified postings.

  7. To determine reclassification of abstract 99 postings:

    1. Compare to original return, and all prior adjustments.

    2. Use process of elimination of abstracts if the amount does not obviously match up to a prior posting.

  8. If Abstract 99 correction is unclear:

    1. Requisition audit document; however, it may be too difficult and time consuming to get the source document.

    2. Contact revenue agent and ask if agent's records/memory indicates the tax being adjusted.

    3. Contact Headquarters if unable to resolve and a decision will be made.

    4. Leave as is, especially if a non trust fund tax or the change might cause more data distortion.

  9. If the amount is under $50,000, and the issue is unclear, forgo research efforts. Headquarters will advise if any actions are required.

  10. IDRS was reprogrammed to allow corrections using ADJ54 for all abstracts.

3.17.41.7.53  (09-18-2009)
Million Dollar Procedures

  1. If there are deposits that amount to a million dollars or more, the account is listed on the Weekly Million Dollar Report. Special expedite procedures have been implemented to assure returns post in the quarter and included in the correct certification.

    1. Make folder for each account and prepare history sheet.

    2. Research IDRS to see if a return is pending. Call taxpayer if necessary to see if return has been filed. If it has, request a copy. If it has not, request that they file the return so that they get any refunds due, if eligible.

    3. If the return is unpostable, work with the unpostable function to correct it and get it to post promptly.

    4. If there is no response from the taxpayer, do not call more than twice. Instead, refer the case to the field for them to pursue.

    5. Update the Top 100 Report and send to Headquarters weekly.

  2. Photocopy of return is received from Code and Edit:

    1. Prepare history sheet.

    2. Prepare a folder and notate on the folder "Over a Million."

    3. Suspend until return posts on IDRS (math verification of abstracts can be done now or wait until account posts).

    4. If the return does not post or appear as pending on IDRS, send the copy through as an original return within 6 weeks. If this is a recurring problem, have management contact the processing analyst to be sure there is not a problem in the pipeline.

  3. No photocopy received from Code and Edit:

    1. Prepare case from Weekly Million Dollar Report for ALL returns that total a million dollars or more. (For example: A taxpayer may file ABS 60 for 500,000.00 dollars and ABS 62 for 550,000.00 dollars for a total of one million fifty-thousand dollars.)

    2. Verify math on ALL returns that total one million dollars or more. If return has no math verification it still needs to be pulled, and verify that all abstracts and CRNs are correctly posted.

    3. Make a print from database for case.

    4. Prepare history sheet for case.

    5. Make a print of the TXMOD (Posted TC 150, 290, or 291).

  4. Math verification of all lines on Form 720: Schedule C and any other forms attached.

  5. Use for each abstract used by taxpayer.

  6. If the amount is questionable, contact the taxpayer for verification of how the tax was determined.

    1. You can accept verification over the phone if no change is necessary with the name of person doing the verification.

    2. If the verification involves a correction of the Abstract, then have taxpayer provide some type of verification (fax or letter) to CRA. Then follow CRA case instructions.

    3. If the CRA has any questions after verification is received question Revenue Agent in the unit.

  7. If verification results in a tax increase or decrease:

    1. If you have the original return, have it verified and input by an authorized person for adjustment.

    2. The case must be reviewed and verified if offsetting adjustment (TC 290, 291, 766, or 767) is necessary to make account correct.

  8. CRA can input all adjustments that involve a change to the abstract number (within the same TXPD) after receiving written documentation from the taxpayer.

  9. Close the history sheet.

  10. Notate closed case on excel closed list.

  11. File closed case folders in the closed cabinet.

3.17.41.7.54  (09-18-2009)
Black Lung Trust Fund Procedures

  1. Pull Black Lung Trust Fund (Abstract 36, 37, 38 and 39) returns that total one hundred thousand dollars or more off the Weekly Million Dollar Report on Control-D.

  2. Then follow the procedures in the Million Dollar Procedures in section 41.7.53.

3.17.41.8  (09-18-2009)
Purpose, Authority and Requirements of Reports Analysis Guidelines for Monitoring Revenue Accounting Control (IRACS) Reports

  1. Headquarters, with the assistance of the CRAs, monitors the accounting reports and can identify error situations, operational problems or unusual trends from the data provided.

  2. Information from the reports is also furnished to FMS and other government agencies for publishing in news releases and the Data Book.

  3. Each area should plan monitoring activity around the arrival or output of the generated or manual accounting reports listed in IRM 3.17.63.0, Accounting Control.

3.17.41.8.1  (09-18-2009)
IRACS Generated Reports

  1. See IRM 3.17.63 for a list of IRACS generated reports.

  2. Reports are obtained using Control-D web for viewing and printing.

Exhibit 3.17.41-1  (09-18-2009)
Trust Fund Excise Taxes Reporting Table

Trust Fund Excise Taxes First Liab TXPD Last Liab TXPD Description of Tax on F720
Black Lung Disability Trust Fund 197806    
Abs 36 197806   Underground coal mined, ton rate $.50/1/1.10
Abs 37 197806   Underground coal mined % limitation 2%, 4%, 4.4%
Abs 38 197806   Surface coal mined ton rate $.25, .50, .55
Abs 39 197806   Surface coal mined % limitation 2%, 4%, 4.4%
Inland Waterways Trust Fund PL 95–502, eff 10–01–80, NAIC Codes 4400      
Abstract 64 199303 199312 Inland Waterways Fuel .201 $.20 + .001 LUST

Exhibit 3.17.41-2  (09-18-2009)
Airport and Airway Trust Fund Reporting Table

Airport and Airway Trust Fund (AATF) Reporting Table Exhibit Table 3 First
Liab.
TXPD
Final
Liab.
TXPD
720
IRS
No.
Description of the excise tax reported on the Form 720 Quarterly Federal Excise Tax Return.
Airport and Airway Trust
Fund…
198209 198303 14 Rate .08, 9–1–1982 to 4–1–1983
  198306 198912 14 Rate .03 4–1–1983
  199003 199012 14 Rate .03 1–1–1990
  199103 199512 14 Rate .01 1–1–1991
  199603 199606 14 Rate .00 as Law Expired 12–31–1995
  199609   14 Rate .193 at 8–27–1996 (.01 + 18.3, no LUST) Small Business Job Protection Act 8–20–1996
      14 Rate .194 with LUST
  198903 199009 69 Rate .140
  199012 199309 69 Rate .176 12–01–1990 (.175 + .001)
  199312 199512 69 Rate .219 10–1–1993. (.218 + LUST .001)
  199603 199606 69 Rate .043 1–1–1996 Both old base and LUST expired 12–31–1995).
  199609   69 Rate .218 Reinstated at 08–27–1996 .043 + .175, no LUST).
      69 Rate .219 with LUST
      77 Rate .044
      87 Floor Stock—Aviation Fuel No. 69
  198806 198806 87 Rate .14 on No. 69 4–1–1988. LUST on No. 77.
  199103 199106 87 Rate .035 12–1–1990.
  199309 199312 87 Rate .043 10–1–1993, No. 69 = .219.
  199512 199603 87 Rate .043 10–1–1995, Includes No. 26 users previously exempt from fuel tax.
  199606 199609 87 Rate .175 8–27–1996 (computed as NO. 69 = .218, −.043 = .175)
      111 Rate .001 LUST only
  197009 198206 26 Rate 08% Until 09–30–1980, then 05%
  198209 199012 26 Rate 08% Increase 09–01–1982
  199103 199512 26 Rate 10% Increase 12–01–1990, PL 101–508.
  199603 199606 26 Rate 00% AATF Law expired 12–31–1995
  199609   26 Rate 10% AATF Reinstated 08–13–1996
  197009 198006 27 Rate $3 Expired 09–30–1980
  198209 198912 27 Rate $3 Reinstated
  199003 199512 27 Rate $6 12–01–1990, PL 101–508
  199603 199606 27 Rate $0 AATF Law expired 12–31–1995
  199609   27 Rate $6 AATF Reinstated 08–27–1996
  198903 199012 28 Rate 5.00%
  199103 199512 28 Rate 6.25% Increase 12–01–1990
  199603 199606 28 Rate 0.00% AATF Law expired 12–31–1995
  199609   28 Rate 6.25% AATF Reinstated 08–27–1996
Expired Airway Use Tax (AUT)     148 Airway Use Tax (Form 4638) was not reinstated
Diesel-Jet Fuel Floor Stock Tax 198806 198806 87 Aviation Fuel on No. 69 14¢ 4–1–1988, TXPD 198806. The LUST tax is reported on No. 77
  199103   87 Floor stock av fuel 1–1–1991
OBRA 1993 199309 199309 87 Floor Stock Av Fuel 4.3 cents 10–1–1993
  199512 199603 87 Commercial Aviation Fuel .043 cents 10–1–1995. Tax increase combined with LUST of .001 = .044 on No. 44, TXPD 199512
  199706 199709 95 Flr Stk Aviation Fuel 3–17–1997
  199706 199709 96 Flr Stk Aviation Gasoline 3–17–1997

Exhibit 3.17.41-3  (09-18-2009)
Guide to Abstract Numbers

By True Tax Class, Abstract Number, and System File.



True
Tax
Class



Abs
No.

A
N
M
F


B
M
F


I
M
F




Description
1 001 P X Withholding and FICA (941, 941C, 941E, 941 – M, 942, 942PR, 943, 943PR)
1 001 X Income Tax to be Paid at Source (1042)
1 001 P X Form 1042 on BMF beginning 1–1–1986 (1042)
1 001 X Withheld Interest, Dividends–WID (945)
1 001 X Annual Return of Withheld Federal Income Tax (Backup WHT). MFT 16, to BMF 199412 (945)
1 191 X Arbitrage Rebate if tax-exempt bond issue proceeds used for arbitrage after 12–31–1986 (PSC) IRC 148 (f) (8038– T)
1 215 X IRC 1446 WHT F–1065 (8–1–1989) (198804,198805)
2 004 P X Individual Income Taxes Not Withheld and SECA (1040)
2 004 X IMF Series Returns: 1040X, 1040A 1040C, 1040-ES and 1040EZ
2 004 X X IMF in PSC only: Forms 1040NR, 1040PR, and 1040SS
2 004 X IMF Texas filers in Austin SC only. Begin TXYR 1990 (1040EZ–1)
2 004 X Embezzlement monies recovered IRC 7803 (c). Should be classified as IMF Tax Class 2
2 004 X Required Payments by Partnerships or S Corporations (IRC 444, 197519) Begin in 1991 with TXPD 199012. MFT 15 (198752)
2 005 X X Fiduciary Income Taxes (1041)
2 005 X X US Fiduciary Income Tax, begin 1–1–1987, Obsolete after 198812 (1041S)
3 006 P X Corporation Income Taxes (1120)
3 007 X X Exempt Cooperative Association Income Tax (990–C)
3 008 X X Exempt Organization Business Income Tax (990–T)
Note: 990–C and T only BMF beginning 197501, and NMF for 197412 and prior
3 009 X DISC–Related Deferred Tax Liability—Computation of Interest Charge from IC–DISC (198404)
3 207 X US Real Estate Mortgage Investment Conduit Income Tax Return, Begin on NMF 1–1–1988. (ANSC Only) (1066)
3 207 X US Real Estate Mortgage Investment Conduit Income Tax Return, Begin on BMF 1–1–1989. (ANSC only) (1066)
  Interest Computation Under the Look-Back Method for Completed Long-Term Contracts on F–8697 as follows:
3 210 X Corporate (8697)
2 211 X Individual (8697)
2 212 X Estate or Trust (8697)
4     X X Excise Taxes and Certain Penalties. See Tax Class 4 below.
5 141 X Estate Tax (706)
5 141 X X Estate Tax Non-Resident Alien (706NA)
5 141 X Estate Tax Generation Skipping (706B)
5 217 X X Estate Tax Generation-Skipping Distributions 1–1–1990 on BMF 1–1–1991 F–706GS(D)
5 218 X X Estate Tax Generation-Skipping Terminations 1–1–1990 on BMF 1–1–1991 F–706GS(T)
5 220 X US Estate Tax Qualified Domestic Trust
5 220 X NMF PSC only 8–91, BMF 1992. IRC 2056A and (d) (F–706–QDT)
5 142 X Gift Tax (709)
5 142 X Gift Tax Short Form (709A)
7 144 X Railroad Retirement Tax (CT–1)
7 145 X Railroad Retirement Tax (CT–2)
8 146 X Employer's Annual Federal Unemployment (FUTA) (940)
8 146 X FUTA Puerto Rico (940)
8 146 X FUTA Short Form Begin 1–1–1990 (940–EZ)

Excise Taxes and Certain Penalties.



True
Tax
Class



Abs
No.

A
N
M
F


B
M
F


I
M
F




Description
  Nos 10 to 99 reserved for Form 720, MFT 03 taxes
4 010 X Deep Seabed Mining, PL 96–283 (720)
4 011 X Sec. 0444 F–1065 and 1120S Entities Electing Fiscal Year Other than Required Taxable Year. Annual return began 198806, then 198903, and ended 199003 F–8752.
  012 X Unused
  013 X Unused
4 014 X Gasoline (Retailers Tax) noncommercial aviation (720)
4 015 X Gas and Diesel 1–1–1987. PL 99–499 (198703 to 198712) (720)
  015 X Floor Stock Tax on No. 15 1/10 1–1–1988 (720)
4 016 X Petroleum-Imported 1–1–1987 (720)
  See No. 53 Petroleum-Domestic 1–1–1987
4 016 X No. 16 re-instated Oil Spill tax at $0.05 per barrel effective 7–1–1994 until 12–31–1994, TXPDs 199409 and 199412. (6627 and 720)
4 017 X Imported Substances 1–1–1989 TXPD 198903 (720)
4 018 X Oil Spill—Imported (No. 16) 1–1–1990, Suspended 7–1–1993 Reinstated Domestic 2006 (720)
4 019 X Ozone-Depleting Chemical (ODC) 1–1–1990. Combined until 12–31–1992 (720)
4 019 X ODC in Imported Substances only 1–1–1993 (720)
4 098 X ODC Manufactured or Imported only 1–1–1993 (720)
4 020 X Ozone Chemicals Floor Stock on No. 19 Annually 1–1–YYYY (720)
4 021 X Oil Spill—Domestic (No. 53) 1–1–1990, Suspended 7–1–1993 Reinstated Imported 2006 (720)
4 022 X Telephone Service (Teletypewriter, Local) 3% (720)
  023 X Unused
  024 X Unused
  025 X Unused
4 026 P X Transportation of Persons by air 8%, 10% 1–1–1991 (720)
4 027 X Use of international air travel facilities $3.00, $6.00 1–1–1990 (720)
4 028 X Transportation of Property by air 5%, 6.25 1–1–1991 (720)
4 029 X Cruise Ship Passenger Tax $3.00, Proposed 1–1–1990 (720)
  030   X   Policies issued by foreign insurers (720)
4 031   X   Registration-Required Obligations, begin 1–1–1983 (F–720)
  032 P X   Pistols-Revolvers (720)
  033 P X   Truck, bus, and chassis and Bodies and tractors (720)
  034 P X   Other Auto Chassis, Etc.-Repealed 12–11–1971
  035 X Kerosene 7–1–1998 (720)
  036   X   Underground Coal Mined .50/$1.10 per ton (720)
  037   X   Underground Coal Mined 2/4%/4.4% Limitation of ton price
  038   X   Surface Coal Mined 50/$.55 per ton (720)
  039   X   Surface Coal Mined 2/4%/4.4% Limitation of ton price
  040   X   Fuel Economy Cars Gas Guzzler 1–1–1980 (F–6197) (720)
  041 P X   Fishing Rods, etc. and Artificial Lures, etc. (720)
4 042   X   Elect. Outb. Mtrs., Fish Finding Sonar 10–1–1984 (720)
  043 X Unused
  044   X   Bows 10–1984 and 10–1997 (720)
  045 X Unused
  046 P X   Firearms (Other than Pistols and Revolvers) (720)
  047 X Unused
  048   X   Parts or accessories for trucks, etc. (720)
  049   X   Shells and Cartridges (720)
  Nos. 50 and 56 Windfall Profit Tax (WPT), F–6047:
  WPT Repealed 8–23–1988, Final TXPD 198809
4 050   X   By producer and withheld from producer 3–1–1980 (720)
  050   X By producer only, beginning 1–1–1984, and
  056   X   Withheld from producer, beginning 1–1–1984 (720)
4 051   X   Alcohol sold as but not used as fuel (F–720)
  052   X   Windfall Profits Tax—Annual Filer (TP source is F–6248) (720)
  Environmental Taxes, P.L. 96–510 (720)
4 053 X Petroleum-Domestic and Imported 4–1–1981 to 9–30–1985 (720)
4 053 X Petroleum—Domestic only Reinstated 1–1–1987 (720)
  See No. 16 Petroleum-Imported 1–1–1987
4 053 X No. 53 to include re-instated Oil Spill tax at $0.05 per barrel effective 7–1–1994 until 12–31–1994, TXPDs 199409 and 199412 (6627 and 720)
4 054 X Certain Chemicals, Begin 4–1–1981, Expired 9–30–1985 (720)
4 054 X Certain Chemicals, Reinstated 1–1–1987 (720)
  See No. 17, Imported Substances 1–1–1989, PL 99–499
4 055 X Hazardous Waste, Begin 10–1–1983, Expired 9–30–1985 (720)
  PL 99–499 repealed and allowed full refund No. 55
  056   X   WPT Withheld from producer, 1–1–1984, F–6047 (720)
4 057   X   Tires Floor Stocks, abstract 66, 1–1–1984 (720)
4 058 X Gas Sold for Gasohol Production: containing at least 10% alcohol. Began 1–1–1986, TXPD 198603, but new breakout for 58, 73, and 74 1–1–1993, TXPD 199303
4 073 X Gas Sold for Gasohol Production: containing at least 7.7% alcohol, but less than 10%, 1–1–1993 (720)
4 074 X Gas Sold for Gasohol Production: containing at least 5.7% alcohol, but less than 7.7%, 1–1–1993 (720)
4 059 X Gasohol Sale or use: containing at least 10% alcohol. Began 1–1–86, TXPD 8603, but new breakout for 59, 75, and 76 1–1–1993, TXPD 199303 (720)
4 075 X Gasohol Sale or Use: containing at least 7.7% alcohol, but less than 10%, 1–1–1993 (720)
4 076 X Gasohol Sale or Use: containing at least 5.7% alcohol, but less than 7.7%, 1–1–1993 (720)
  (See No. 62 for Gasoline only tax at 198603)
  See No. 67 for Floor Stock Tax on Gasohol 1–1–1988.
4 060 X Diesel Fuel only 1–1–1988, TXPD 198803 (720)
4 060 X Diesel Fuel used in non-commercial powerboats 24.4 cents 1–1–1994 TXPD 199403. Floor Stock Tax due TXPD 199406 or earlier (720)
  061 X Diesel/SMF/Mixtures TXPD 198803 to 199012 (720)
4 061 X Diesel Fuel Buses + LUST TXPD 199103 (SMF to No. 78 and 79, TXPD 199103) (720)
  61 X Liquefied Petroleum Gas (LPG) Propane Began October 1, 1997 (720)
4 062 P X Gasoline and Gasohol (198512 and prior TXPDs) (720)
4 062 X Gasoline only. Beginning 4–1–1986, TXPD 198603 (720)
  (See Nos. 58 and 59 for Gasohol related taxes)
4 062 X Gasoline used in non-commercial powerboats (720)
4 063   X   Lubricating Oil (Repealed 1–6–1983) (720)
4 064 X Inland Waterways Fuel Use (IWTF) TXPDs 198003 to 199012 (IWTF No. 076 at TXPD 199103) (720)
4 065 X Gasoline Floor Stocks 4–1–1983, 199103 (720)
4 065 X Gasoline Floor Stock Tax on tax-free gasoline in inventory 9¢ 1–1–1988, TXPD 198803, TXPD 199103 (720)
  Form 637 Tax-Free Transactions Exemptions terminated/restricted
  Floor Stock Tax on Gasohol No. 59 1–1–1988, and 1–1–1991
  Floor Stock Tax on LUST TF No. 15 1/10¢ 1–1–1988
4 065 X Gasoline No. 62 Floor Stock 4.3 cents 10–1–1993 (720)
4 066 P X   Tires (New rates 1–1–1984) (720)
4 067 P X   Inner Tubes (Repealed 1–1–1984) (720)
4 067 X Gasohol Nos. 59, 75–76 Floor Stock 4.3 cents 10–1–1993 (720)
4 067   X Floor Stock Tax on Gasohol on tax-free gasohol in inventory 3¢ 1–1–1988, TXPD 198803, TXPD 199103 (720)
4 068 P X   Tread Rubber (Repealed 1–1–1984) (720)
4 069 X   Aviation Fuel Noncommercial, other than gasoline (720)
  Nos 70 to 137 applied to ATF Forms 11 series and other forms until 7–1–1987 when ATF began processing the ATF forms.
  Nos 70 to 79 apply to Forms 720, MTF 03 taxes for the LUST TF effective on Form 720 at 1–1–1988, that were reported for No. 15 for the period 1–1–1987 to 12–31–1987, 198703 to 198712. LUST Taxes Nos 70, and 72–76, combined with fuel taxes effective 1–1–1990, TXPD 199003.
4 070 X LUST–60 Diesel Fuel, PL 99–499, (TXPD 198703 to 198912) (720)
4 070 Floor Stock Diesel Railroads Use .025 cents 12–1–1990, due on TXPD 199103 (F–720)
4 070 X Diesel Railroad Use No. 71 Floor Stock 4.3 cents 10–1–1993 (720)
  071 X LUST–60 Diesel Fuel used by Railroads 1–1–1987 (720)
4 071 X Diesel Fuel Railroads Use .025 cents (12–1–1990) + LUST (1–1–1987) (F–720)
  072 X LUST–61 SMF (198703 to 198912) (720)
4 072 X Floor Stock Gas to Make Gasohol 12–1–1990 (720)
4 072 X Gas to Make Gasohol Nos. 58, 73–74 Floor Stock 4.3 cents 10–1–1993 (720)
4 073 X Gas Sold for Gasohol Production: containing at least 7.7% alcohol, but less than 10%, 1–1–1993, (720) LUST–62 Gasoline 1/10th gallon (198703 to 198912) (720)
4 074 X Gas Sold for Gasohol Production: containing at least 5.7% alcohol, but less than 7.7%, 1–1–1993 (720)
  074 X LUST–58 Gas sold for gasohol production (198703 to 198912) (720)
  075 X LUST–59 Gasohol sold/used (198703 to 198912) (720)
4 076 X LUST–64 Inland Waterways Use (198703 to 198912) (F–720)
4 077 X LUST–69 Aviation Fuel Floor Stock Tax 4–1–1988, TXPD 198806 (720)
4 078 X Diesel Fuel Buses with LUST TXPD 199103 (F–720)
4 079 X SMF Mixtures Alcohol Methanol Ethanol with LUST 1–1–1991 (720)
4 079 X Other Special Fuels 10–1–1997 (720)
4 080 X Unidentified/unknown, Z Coded return (720)
  Nos. 81 to 84 apply to F–720, MFT 03, for the Vaccine Injury Compensation Trust Fund (VIC TF), PL 100–203, effective 1–1–1988, begin TXPD 198803:
  081 X DPT Vaccine—Pertusia bacteria/antigens $4.56 per dose (720) Expired
  082 X DT Vaccine—Diphtheria/tetans tox pd $0.06 per dose (720) Expired
  083 X MMR Vaccine—Measles, mumps, rubella $4.44 per dose (720) Expired
  084 X Polio Vaccine—Polio virus $0.29 per dose (720) Expired
4 81–84 X Vaccine taxes Expired 12–31–1992, Final TXPD 199212. Re-instated plus Floor Stocks 8–11–1993, TXPD 199309 (720)
4 81–84 X Vaccine taxes Expired 8–5–1997. See Abstract 103 for new vaccines (720)
4 085 X Diesel No. 60 Floor Stock Tax 15¢ 4–1–1988, TXPD 198806 (720)
4 085 X Diesel No. 60 Floor Stock 4.3 cents 10–1–1993 (720)
4 086 X Diesel No. 61 Floor Stock Tax 9¢, 4–1–1988, TXPD 198806 (720)
  Nos. 85 and 86 LUST will be added on (15.1¢ and 09.1¢) (720)
  LUST .1¢ due by Railroads reported under No. 71
4 086 X Diesel/SMF No. 61 Floor Stock 4.3 cents 10–1–1993 (720)
4 087 X Aviation Fuel No. 69 Floor Stock Tax 14¢, 4–1–1988, TXPD 198806 (720)
  LUST .1¢ due for Aviation reported under No. 77
4 087 X Av Fuel No. 69 Floor Stock 4.3 cents 10–1–1993 (720)
4 088 X Diesel No. 60 Floor Stock for change in tax collection point to from retailer to refiner and Marina diesel fuel used in powerboats 24.4 cents 1–1–1994 (720)
4 089 X Vaccines Nos 81–84 Floor Stock taxes at 8–10–1993.
4 090 X Luxury tax on Airplanes 1–1–1991 over 250,000 REP. 8–10–1993 (720)
4 091 X Luxury tax on Boats 1–1–1991 over 100,000 REP. 8–10–1993 (720)
4 092 X Luxury tax on Cars 1–1–1991 over 30,000 (720) Expired
4 093 X Luxury tax on Furs 1–1–1991 over 10,000 REP. 8–10–1993 (720)
4 094 X Luxury tax on Jewelry 1–1–1991 over 10,000 REP. 8–10–1993 (720)
4 095 X Aviation Fuel (O/T Gasoline) 3–17–1997 (720)
4 096 X Aviation Gasoline 3–17–1997 (720)
4 097 X Vaccine 8–6–1997 (720)
4 098 X ODC Manufactured or Imported only 1–1–1993 (720)
4 099 X Reserved for AIMS input only for expired or repealed MFT 03 taxes (720)
4 101 X CNG = Compressed Natural Gas 4.3 cents 10–1–1993 (720)
4 102 X Arrows—Component Parts 10–1–1997 (720)
4 103 X Kerosene No. 35 Floor Stock 10–1–1997 (720)
4 104 X Diesel-water fuel emulsion .198 (720)
4 105 X Dyed diesel fuel, LUST tax .001
4 106 X Arrow Shafts 04–01–2005 (720)
4 107 X Dyed kerosene, LUST tax .001
4 108 X Taxable tires other than biasply or super single tires
4 109 X Taxable biasply or super single tires (other than super single designed for steering)
4 110 X Fishing rods and fishing poles
4 111 X Kerosene for use in aviation, LUST tax on nontaxable uses, including foreign trade
4 112 X Liquefied petroleum gas (LPG)
4 113 X Taxable tires, super single designed for steering
4 114 X Fishing Tackle Boxes 01/01/2005 (720)
4 115 X Aviation Grade Kerosene (floor stock) 01/01/2005 (720)
4 116 X Aviation grade kerosene used in commercial aviation (floor stock) 01/01/2005 (720)
4 117 X Biodiesel sold but not used as fuel 01/01/2005 (720)
4 118 X P- series fuels
  119   Reserved
4 120 X Compressed natural gas (CNG) (GGE = 126.67 cu. ft.)
4 121 X Liquefied hydrogen
4 122 - X - Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process
4 123 Liquid hydrocarbons derived from biomass
4 124 X Liquefied natural gas (LNG)
4 125 X LUST on Inland Waterway Use Tax
4 126       Reserved
  127 to 128 X Stamps Repealed
Reserved
  129 X Interest Equalization Tax Repealed
  130 132 X Amusement Tax Repealed
  131   X   Coin Operated Gaming Devices (11–B)
  134   X   Wagering, Occupational (11–C)
  135   X   Wagering, Excise (730)
  137   X   Unused
  138   X   Highway Use Tax (2290)
  139 X X   Other Unidentified until corrected NMF Forms
  140 X Unused
  141 to 142       Different Tax Class, refer to first (1) section
  143 X Unused.
  144 to 146       Different Tax Class, refer to first (1) section
  147 X Unused
  148   X   Aircraft Use Tax, Expired 9–30–1988 (4638)
  149 X X   Investment Income (990–PF.5227)
  150   X   Self Dealing (4720A)
  151   X   Undistributed Income (4720)
  152   X   Excess Holding (4720)
  153 X X   Jeopardizing Investment (4720A, 4720)
  154 X X   Taxable Expenditures (4720A, 4720)
  155 X X   Failure to Timely File. (Exempt Organization 990, 990P, 990PF, 5227)
4 155 X Also Forms 1041–A, 2758 Short Form Return Organization Exempt From Income Tax. Began TXYR 1989 on BMF 1–1–1990 (990EZ)
  156 X X   Chapter 42 Penalty for Willful Violations
  157 X     Failure to Timely File Annual Report (990–AR)
  158 X X   Termination of PF Status
  159 X     Prohibited Transactions (5330)
  160 X Tax on Excess Contributions to an IRA (5329)
4 161 X Nondeductible Contributions IRC 4972 (5330)
  162 X Tax on Certain Accumulation in an IRA (5329)
  163 X     Failure to Meet Minimum Funding (5330)
  164 X     Excess Contributions to Custodian Account (5330)
  165 X     Failure to File Annual Registration Statement 6652(d)1 (5500)
  166 X     Failure to File Notification of Change of Plan 6652(d)2 (5500)
  167 X     Failure to File Return or Statement, Employees Plans (5500 Series)
  168 X     Failure to Furnish Individual Statement to Participant 6652(i) (5500)
4 169 X     Failure to File Actuarial Report 6692 (5500)
  170 X     Runaway Parents (Child Support)
  171 X     Failure to Report IRA Accounts (5500)
  172 X     TIN Penalty
  NO. 173–181 Tax Return Preparers Program
  173 X     Negligent or Intentional Disregard of Rules and Regulations IRC 6694(A)
  174 X     Willful Understatement of Liability IRC 6694(B)
  175 X     Failure to Furnish Copy to Taxpayer IRC 6695(A)
  176 X     Failure to Sign Return IRC 6695(B)
  177 X     Failure to Furnish Identifying No. IRC 6695(C)
  178 X     Failure to Retain Copy of List IRC 6695(D)
  179 X     Each Failure to File Current Information Return. IRC 6695(E)1
  180 X     Each Failure to Set Forth an Item in Information Return. IRC 6695(E)2
  181 X     Negotiation of Check. IRC 6695(F)
  182 X     Grass roots excess expenditures over nontaxable amount (4720)
  183 X     Lobbying excess expenditures over nontaxable amount (4720)
4 184 X Excess Profit Tax on Navy Contracts—Obsoleted 1–6–1982 (F–949 Navy Vessels, F–949A Aircraft)
  NO. 185–187 Black Lung Benefits Revenue Act 1977
  185 X     Black Lung—Self dealing (990–BL)
  186 X     Black Lung—Taxable expenditures (990–BL)
  187 X     Black Lung—Excess contributions to Black Lung Benefit Trusts (6069)
  188 X     Abusive tax shelters TEFRA, Sec. 320
  189 X     Aiding and abetting TEFRA, Sec. 324
4 190 X     Frivolous income tax returns TEFRA, Sec. 326
3 191 X Arbitrage Rebate if tax-exempt bond issue proceeds used for arbitrage after 12–31–1986 (PSC only) IRC 148(f). (8038–T)
  Nos. 192 and 193 effective with Tax Year 1987 returns:
4 192 X Excise Tax on Undistributed Income of Real Estate Investment Trust (REIT) (198612)
4 193 X Excise Tax on Undistributed Income of Regulated Investment Companies (RIC) (198613)
4 194 X Excess distribution on regular IRA (Expired 12–1996) (5329)
4 195 X Excess distribution on lump sum IRA (Expired 12–1996) (5329)
  (Nos. 194–195 effective 1–1–1990)
  196 X Unused
  197 X Unused
  198 X Unused
4 199 X Reserved. SCF–13–41 No. 999 converted to 199 for Program 180–52. Nos. 200 to 206, P.L. 514. F–5330 on BMF at 1–1–91
4 200 X Disqualified Benefits IRC 4976 (5330)
  201 X Excess Fringe Benefits IRC 4977 (5330)
  202 X Certain ESOP Distributions IRC 4978B (5330)
  203 X Prohibited Allocations (ESOP) IRC 4979A (5330)
  204 X Reversion of Plan Assets IRC 4980 (5330)
  205 X Excess Contributions IRC 4979 (5330)
  206 X Excess Accumulations IRC 4974 (5329)
  Note: Some of these are other than Tax Class 4: See Part (1)
3 207 X US Real Estate Mortgage Investment Conduit Income Tax Return, Begin on NMF 1–1–1988. (ANSC Only) (1066)
3 207 X US Real Estate Mortgage Investment Conduit Income Tax Return, Begin on BMF 1–1–1989. (1066)
2 208 X US Withholding Tax Return for Dispositions by Foreign Persons of US Real Property Interest (PSC Only) (8288)
4 209 X Tax on certain ESOP dispositions. (Sec. 4978 and 4978A) (5330)
    X Interest Computation Under the Look-Back Method for Completed Long-Term Contracts on F–8697 as follows:
3 210 X Corporate (8697)
2 211 X Individual (8697)
2 212 X Estate or Trust (8697)
4 213 X X Tax on Political Expenditures IRC 4955. (4720, 4720A)
4 214 X X Tax on Disqualifying Lobbying Expenditures IRC 4912.(4720, 4720A) F–4720A: Levied on organization Manager(s), form is created by photocopying F–4720, and adding "A" to it for ANMF processing of penalties on individuals, abstracts 151–154. F–4720: Levied on Organization, ANMF or BMF abstracts 151–154, 182, 183, 213, 214.30390 and 6103
1 215 X IRC 1446 WHT F–1065 (8–1–1989) (198804, 198805)
4 216 X Greenmail (8725)
5 217 X Generation-Skipping Transfer Return for Distributions \//// 1–1–1990 F–706GS(D)
5 218 X Generation-Skipping Transfer Tax for Terminations \//// 1–1–1990 F–706GS(T)
5 217 to 218 X Forms 706GS(D) and (T) on BMF effective 1–1–1991.
4 219 X Change in Corporate Control, Begin 1991, PL 101–239, Penalty $500 per day, maximum $100,000 (8820)
5 220 X US Estate Tax Qualified Domestic Trust
5 220 X ANMF PSC only 8–1991, BMF 1992. IRC 2056A and (d). (F–706–QDT)
6 221 X Excise Taxes on Excess Inclusions of REMIC Residual Interests (Real Estate Mortgage Investment Conduit) IRC 860E(e)(1). Due beginning 3–24–1993
4 222 X Low-Income Housing Credit Allocation Certification (198609), and Annual Statement (8609A)
           
4 223 X Annual Low-Income Housing Credit Agencies Report (8610). Forms 8609 and 8610 (PSC only, begin 1993)
4 224 X Additional Tax on Prohibited Transactions IRC 4975(b). (F–5330)
4 225 X Additional tax on Failure to Meet Minimum Funding IRC 4971(b). (F–5330)
4 226 X Tax on Failure to Pay Liquidity Shortfall IRC 4971(f)(1). (F–5330)
4 227 X Additional Tax for Failure to Pay Liquidity Shortfall IRC 4971(f)(2). (F–5330)
4 228 X Failure to provide notice of Signification reduction in future accruals. IRC 4980 F Section 653–659 (F–5330)
4 229 X Reserved (F–5330)
4 230 X Reserved (F–5330)
4 231 X Failure to Provide for 18 months Guaranteed Health Coverage IRC 4980 (b) COBRA
4 232 X X Initial Taxes on Excess Benefits Transaction IRC 4958 (F–4720A)
4 233 X Tax on Excess MSA Contributions Section 4973(A)2 (F–5329)
6 234 X - - Pay the 40% excise tax imposed under section 5891 on the factoring discount
0 235 X - - Tax on Excess Contribution ED IRA IRC 4973 (a)(4)
0 236 X - - Tax on Excess Roth IRA Contributions IRC 4973 (a)(1)
4 237 X     Prohibited Tax Shelter Transaction IRC Section 4965 Forms 4720 and 5330
4 238 X     Tax on Taxable Distributions IRC Section 4966 Form 4720
4 239 X     Tax on Prohibited Benefits IRC Section 4967 Form 4720
4 240 X     Tax on Unrelated Business Taxable Income of Charitable Remainder Trusts Section 664(c)(2) Form 4720
4 999 X Reserved. SCF–13–41 converts any invalid number encountered to 999 until corrected.

Exhibit 3.17.41-4  (09-18-2009)
Credit Reference Numbers

CRN Description Effective Date Expired Date
301 Gasoline   09/30/2001
302 Gasoline to make Gasohol   09/30/2001
303 Diesel Fuel   09/30/2001
304 Special Motor Fuel   09/30/2001
305 Diesel Fuel used in Intercity buses   09/30/2001
306 N/A    
307 Renewable diesel mixtures 1.00 2006  
308 N/A    
309 N/A    
310 Aviation Fuel Commercial Use   09/30/2001
311 Overpayment Windfall Profit Tax   09/30/2001
312 Gasohol   09/30/2001
313 N/A    
314 Form 1040 N/A    
315 Form 1040 N/A    
316 Form 1040 N/A    
317 Form 1040 N/A    
318 Diesel powered vehicle credit   8/20/1996
319 N/A    
320 Accum. Earnings Tax (used by Exam only)    
321 Personal Holding Corp. Tax (used by Exam only)    
322 Local telephone service and toll telephone service 10/01/2001  
323 Compressed natural gas (IRS No 101) 10/01/2001  
324 Aviation gasoline (IRS No 14) (o/t CRN 354) 10/01/2001  
325 Environmental Tax (RC 59A) 1/31/1987  
326 Transportation of persons by air 10/01/2001  
327 Use of international air travel facilities 10/01/2001  
328 Transportation of property by air 10/01/2001  
329 Transportation by water 10/01/2001  
330 Gas guzzler 10/01/2001  
331 Sport fishing equipment 10/01/2001  
332 Electric outboard motors and sonar devices 10/01/2001  
333 Adjustments to Form 1042S (Not Excise)    
334 Adjustments to EDA (Not Excise) 10/01/2001  
335 Adjustment to Schedule H Advanced EIC (Not Excise) 10/01/2001  
336 Child Tax Credits (Not Excise) 10/01/2001  
337 Spousal MFT 31 Payments (Not Excise) 10/01/2001  
338 Not applicable to Excise 10/01/2001  
339 Not applicable to Excise 10/01/2001  
340 Gas Guzzler 10/01/2001  
341 Sport Fishing equipment 10/01/2001  
342 Electric outboard motors and sonar devices 10/01/2001  
343 Not applicable to Excise 10/01/2001  
344 Bows 10/01/2001  
345 Ozone-depleting chemicals (flr stks) IRS No. 20 10/01/2001  
346 Kerosene (IRS No. 35) (o/t CRNS 347 and 348) 10/01/2001  
347 Nontaxable use of undyed kerosene in certain intercity and local buses 10/01/2001 06/30/2002
348 Nontaxable use of undyed kerosene in trains 10/01/2001 06/30/2002
349 ODC tax on imported products (IRS No. 19) 10/01/2001  
350 Nontaxable use of undyed diesel fuel in certain intercity and local buses 10/01/2001  
351 Alcohol sold as but not used as fuel 10/01/2001  
352 Nontaxable use of LPG in certain intercity and local buses 10/01/2001  
353 Nontaxable use of undyed diesel fuel in trains 10/01/2001  
354 Nontaxable use of aviation gasoline in commercial aviation (o/t foreign trade) 10/01/2001  
355 Nontaxable use of aviation fuel in commercial aviation (o/t foreign trade) 10/01/2001  
356 Use of gasoline for 10% gasohol blending 10/01/2001 12/31/2004
357 Use of gasoline for 7.7% gasohol blending 10/01/2001 12/31/2004
358 Gasoline for 10% gasohol 10/01/2001 12/31/2004
359 10% Gasohol 10/01/2001 12/31/2004
360 Diesel fuel (o/t CRNs 350 and 353) 10/01/2001  
361 LPG (o/t CRN 352) 10/01/2001  
362 Gasoline 10/01/2001  
363 Use of gasoline for 5.7% gasohol blending 10/01/2001 12/31/2004
364 Inland waterways fuel use 10/01/2001  
365 Form 2290 10/01/2001  
366 Highway-type tires 10/01/2001  
367 Form 11-C 10/01/2001  
368 Form 730 10/01/2001  
369 Aviation fuel (o/t CRNs 355 and 377) 10/01/2001  
370 Arrow components (IRS No. 102) 10/01/2001  
371 Dyed diesel fuel used in trains 10/01/2001  
372 Not Applicable to Excise 10/01/2001  
373 Gasoline for 7.7% gasohol 10/01/2001 12/31/2004
374 Gasoline for 5.7% gasohol 10/01/2001 12/31/2004
375 7.7% Gasohol 10/01/2001 12/31/2004
376 5.7% Gasohol 10/01/2001 12/31/2004
377 Aviation fuel for use in commercial aviation (o/t foreign trade) (o/t CRN 355) 10/01/2001  
378 Dyed diesel fuel used in certain intercity or local buses 10/01/2001  
379 Other fuels 10/01/2001  
380 Foreign insurance (IRS No. 30) 10/01/2001  
381 Obligations not in registered form (IRS No. 31) 10/01/2001  
382 Coal - Underground mined (IRS No. 36) (per ton) 10/01/2001  
383 Truck, trailer, and semi-trailer chasses and bodies, and tractors (IRS No. 33) 10/01/2001  
384 Coal - underground mined (IRS No. 37)(% of sales price) 10/01/2001  
385 Coal - surface mined (IRS No. 38) (per ton) 10/01/2001  
386 Coal - surface mined (IRS No. 39) (% of sales price) 10/01/2001  
387 Fishing tackle boxes 1/1/2005  
388 Qualified biodiesel (other than agri-biodiesel) mixtures .50 1/1/2005  
389 Arrows 4/01/2005  
390 Qualified agri-biodiesel mixtures 1.00 1/1/2005  
391 N/A    
392 Passenger vehicles 10/01/2001  
393 Alcohol mixtures containing ethanol .51 1/1/2005  
394 Alcohol mixtures containing alcohol o/t ethanol .60 1/1/2005  
395 Other non taxable use (LPG) 1/1/2005  
396 N/A    
397 Vaccines 10/01/2001  
398 Ozone-depleting chemicals 10/01/2001  
399 N/A    
411 Nontaxable use of Gasoline Exported    
412 Nontaxable use of Aviation Gas Exported    
413 Nontaxable use of Undyed Diesel fuel Exported    
414 Nontaxable use of Undyed Kerosene Exported    
415 Nontaxable Exported dyed diesel fuel    
416 Nontaxable Exported dyed kerosene    
417 Kerosene used in Commercial Aviation (other than foreign trade) 2006  
418 Nonexempt Kerosene used in noncommercial aviation 2006  
419 Nontaxable Liquefied Petroleum Gas (LPG) 2006  
420 Nontaxable P-Series fuels 2006  
421 Nontaxable Compressed Natural Gas (CNG) (GGE = 126.67 cu. ft.)    
422 Nontaxable Liquefied hydrogen    
423 Nontaxable use of any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process    
424 Nontaxable use of liquid hydrocarbons derived from biomass    
425 Nontaxable use of Liquefied Natural Gas (LNG)    
426 Alternative Fuel Credit Liquefied Petroleum Gas (LPG) .50    
427 Alternative Fuel Credit P-Series Fuels .50    
428 Alternative Fuel Credit Compressed Natural Gas (CNG) (GGE = 121 cu. ft.) .50    
429 Alternative Fuel Credit Liquefied Hydrogen .50    
430 Alternative Fuel Credit Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process .50    
431 Alternative Fuel Credit Liquid hydrocarbons derived from biomass .50    
432 Alternative Fuel Credit Liquefied Natural Gas (LNG) .50    
433 LUST Tax on aviation fuels used in foreign trade    
434 LUST Tax on fuels used in Trains or Inland Waterways    
435 Nontaxable use of liquefied gas derived from biomass 2008  
436 Liquefied gas derived from biomass 2008  
437 Compressed gas derived from biomass 2008  

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