3.22.261  Foreign Investment in Real Property Tax Act (FIRPTA) (Cont. 1)

3.22.261.15 
Definitions For Use in Processing Form 8288 Error Register

3.22.261.15.8  (01-01-2014)
Error Correction

  1. Error Register fields are identified by a letter designation in the left most position of the field. See IRM 3.22.261.19 and IRM 3.22.261.20.

  2. On the Error Register, an asterisk "*" designates an invalid field.

  3. However, any field may be corrected even if not designated invalid.

  4. When making corrections to the Error Register, the correction must also be made to the corresponding area on the return.

  5. When an invalid or math error condition is indicated, determine whether correction of the transcription errors resolve the situation.

3.22.261.15.9  (01-01-2014)
Correcting Invalid Correction Attempts

  1. An invalid correction attempt error is caused by:

    • An incorrect entry on the Error Register

    • A ISRP error when transcribing data from the Error Register.

  2. A complete description of invalid attempts may be found in IRM 3.12.38, BMF General Instruction.

  3. When an invalid correction attempt is detected, "AA" is printed to the right of the Batch Number on the Document Identification Line of the Loop Error Register.

  4. If the cause of the invalid correction attempt can be determined, correct the Loop Register as if no attempt had been made to correct it.

    Note:

    It may be necessary to examine the correction made on the prior Error Register.

  5. If the cause of the invalid correction attempt cannot be determined, enter Action Code "7" .

    Note:

    Not every condition that causes the "AA" to appear on the error register will be seen in the error register.

3.22.261.16  (01-01-2014)
♦Received Date♦

  1. The date a document is received in the Campus or IRS Office is the date stamped as the "IRS Received Date."

  2. An IRS Received Date is required on all Form 8288 returns. Use the chart below to perfect the received date.

    If... And.. Then...
    The return is received within ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the legal or extended due date ≡ ≡ ≡ ≡ ≡ ≡ ≡ .   The return is considered timely.
    The due date falls on a weekend or legal holiday,   The return is timely if postmarked by the first business day following the weekend or legal holiday.
    The IRS received date stamp is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the legal or extended due date The postmark or shipment date is on or before the legal or extended due date, Edit the Received Date to agree with the postmark date.
  3. The IRS Received Date may or may not be stamped on the face of the return.

  4. A valid Received Date Stamp consists of the following (MMDDYYYY):

    • The word "Received"

    • Month (alpha or numeric)

    • Day (numeric 01-31)

      Example:

      "1" or "01"

    • Year (numeric) - four digits

    • "Area Office" , Campus, "Field Office" , "Taxpayer Assistance (TAC)" Site plus the "City" location or a functional area within one of these sites (e.g., Compliance Services Collection Operations (CSCO), Exam, Information and Communication Technology (ICT), Collection Information system (CIS), Accounts Management (AM), etc.)

      Caution:

      The Taxpayer Advocate Service (TAS) organization is not a point of filing and TAS employees have not been delegated the authority to accept returns for filing. Treat all TAS Received Dates as invalid by circling them and edit the Received Date according to instructions.

  5. If the IRS Received Date stamp is not present or the date is illegible or invalid, edit the IRS Received Date in MMDDYYYY format according to the following priority:

    1. The earliest legible Postmark Date (U.S. Postal Service, foreign postmark or Private Delivery Service) on the envelope. Rules for using the U.S. Postal Service Postmark (USPS) or foreign postmark date are as follows:

      If... Then...
      An envelope is not attached Use the postmark date stamped on the face of the return.
      An envelope has a USPS and private metered postmark Always use the USPS postmark.
      An envelope has a foreign and private metered postmark Always use the foreign postmark.
      An envelope has two private metered postmarks Use the latest private metered postmark.
      An envelope has only one private metered postmark Use the private metered postmark.

      Note:

      A private metered postmark is to be considered timely if received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the legal due date.

    2. Service Center Automated Mail Processing System (SCAMPS) digit date.

    3. Revenue Officer's signature date.

    4. Signature date (only if within current year).

      Exception:

      Use the signature date on prior returns only when it is signed in the current year. DO NOT use the signature date stamp to determine the received date for replies to correspondence.

    5. Julian control date minus 10 days.

    6. Current date minus 10 days.

  6. Edit the Received Date as follows:

    If Then
    A timely IRS Received Date is the only received date stamped on the return, No editing is required.
    Two or more dates stamped on the return.
    1. Use the earliest IRS Received Date stamped on the return.

    2. Circle out all other dates.

    A Federal return is addressed to the IRS but delivered to a State agency, Use the Postmark Date as the IRS Received date.
    A Federal return is addressed to a State agency, Use the IRS Received Date stamp as the IRS Received Date.
    The only Received Date on the return is a TAS Received Date, Edit the IRS Received Date according to instructions.

    Reminder:

    If an envelope is attached to the return, check the envelope for remittance. If found, hand carry remittance to manager.

3.22.261.17  (01-01-2014)
Correcting Common Fields - Form 8288

  1. Use the following instructions when entering the described fields in subsequent sections.

3.22.261.17.1  (01-01-2014)
Dates

  1. When correcting dates or tax periods use the following formats:

    • YYYYMMDD for Received Date.

    • YYYYMM for Tax Periods.

  2. The month value edited must be in the range 01-12.

  3. The day value edited must be in the range 01-31.

  4. Always edit the tax period.

    Example:

    200612, 200701,200709, etc.

    Note:

    Transcription under this program is permitted ONLY for those Form 8288 returns containing a "Date Of Transfer (line 3)" of December 13, 2005, and subsequent.

    See IRM 3.22.261.20.2.

3.22.261.17.2  (01-01-2014)
Names

  1. Name fields permit the entry of up to forty (40) characters.

  2. Valid characters are alpha (a-z) and numeric (0-9).

3.22.261.17.3  (01-01-2014)
Taxpayer Identifying Numbers (TIN)

  1. Entries in this field may be one of the following:

    • Employer Identification Number (EIN) (entered in NN-NNNNNNN format).

    • Social Security Number (SSN) (entered in NNN-NN-NNNN format).

    • Individual Taxpayer Identification Number (ITIN) (entered in 9NN-NN-NNNN format with 4th and 5th digit ranges from 70-88, 90-92, and 94-98).

    • Internal Revenue Service Number (IRSN) (entered in 9NN-NN-NNNN* format with valid 4th and 5th digit ranges of 02, 04, 05, 06, 07, 08, 09, 10, 17, 18, 19, 28, 29, 37, 38, 39, 49, and 89; e.g., 9NN-05–NNNN* (PSPC) 9NN-04–NNNN* (OSPC) format)

      Note:

      When the TIN is an Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) number, one must place a "V = a valid SSN or ITIN)" or "W = an invalid SSN or Internal Revenue Service Number (IRSN)" at the end of the SSN/ITIN/IRSN number (e.g,. 9NN-7N-NNNN V, NNN-NN-NNNN V, 9NN-05-NNNN W).

      Reminder:

      If there is a TC 000 edited (orange ink) next to the TIN with a "V" or "W" do not route to Entity, because it has already been established on BMF. However, if the TC 000 is not present on the return, then ROUTE to ENTITY.

  2. The valid characters are numeric 0-9.

  3. Form 8288 Only: When the TIN entered is an SSN, IRSN or an ITIN, a TIN Type indicator of " 0" must be entered immediately to the right of the TIN. If the TIN entered is an EIN, the TIN Type field is to be left "blank" .

  4. If more than one TIN is entered in a field:

    1. Enter or perfect the first TIN entered

    2. Circle out the second or subsequent TIN(s)

      Note:

      If both an SSN/ITIN and EIN are present, use the SSN/ITIN and the individuals entity name associated with the SSN/ITIN for transcription, unless the entity name is a business name, then use the EIN. Depending on the TIN you select, circle out the other TIN, and adjust the TIN TYPE indicator as necessary.

  5. If the filer fails to provide a TIN on Line 1 then correspond using IDRS Letter 3104C. However, first:

    1. Research the return and its attachments

    2. Research the name using local procedures

  6. Be sure to enter the correct TIN Type indicator "0" after each SSN, ITIN, or IRSN number.

3.22.261.17.4  (01-01-2014)
Street Address

  1. These instructions apply to the following fields:

    • Field 01J (must always be present)

    • Field 01I, Foreign Address.

    • Field 02A, Property description (must always be present - but will not always be a street address)

      Example:

      The property description might be written as, "2311 Rosebud Way" or say "timeshare week 6, unit 231" or say "parcel 231, Lot 231 in Rose County, ledger # 1132, page 645" , or "Piccalilli Mall at 11th and 65th Ave"

  2. This is a 35 position field which must be present.

    Note:

    When a foreign address is present, then there is an additional 35 position field used to capture the entire address.

  3. Valid characters are alpha (a-z) and numeric (0-9).

  4. If both a P.O. Box and a Street Address are shown on the return, enter the street address into the error register field.

    Caution:

    The Form 8288 instructs the taxpayer not to enter a P.O. Box on the address line.

  5. Both domestic (U.S.) and foreign addresses should include:

    • The street number.

    • The street name.

    • Any appropriate room or suite designation (i.e., "Suite 2000" ).

    • The City, State, and Zip Code (for domestic and U.S. possession addresses).

    • In general, a foreign address consists of the following: Line 1 (Foreign Address) - Address or P.O. Box #; Line 2 (Street Address) - City or town name, other principal subdivision (i.e. province , state, county etc.) and postal code if present; Line 3 (City) - Foreign country (expanded from foreign country code).

  6. If necessary, abbreviate the street address.

3.22.261.17.5  (01-01-2014)
City

  1. This is a 22 position field for which an entry must be present. Valid characters are, alpha (a-z), and/or foreign country code..

    Note:

    Numbers are not valid , only alpha letters.

  2. Research the ZIP Code directory to determine the city and/or state if the address is a U.S. address, and the ZIP Code is present.

  3. If the city and/or state cannot be determined from the ZIP Code or other available information (i.e., envelope, if attached or telephone contact, if a number is provided) enter the filer's address to the address line.

  4. If the city listed is a major (U.S.) city, enter the Major City Code (MCC) in place of the city and state information.

    Reminder:

    The MCC must be followed by the ZIP Code.

  5. Major City codes are not available for foreign cities, except "XJ" for San Juan, PR.

  6. The foreign city will also be entered in the city field, followed by the province code, and foreign country code. Use the foreign country code. See Document 7475 ( State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries).

    Note:

    There is no separate field for the foreign country code in this program.

  7. If the address is a foreign address which includes a Province designation,

    1. Circle out the name of the province on the State/Province line.

    2. Enter the province abbreviation. See Figure 3.22.261-2.

    3. A two (2) position alpha code must be present for Canadian addresses.

    Figure 3.22.261-2
    Province Abbreviation Postal Codes Begin With
    Alberta AB T
    British Columbia BC V
    Manitoba MB R
    New Brunswick NB E
    Newfoundland NF A
    Northwest Territories NT X
    Nova Scotia NS B
    Nunavut NU X
    Ontario ON K, L, M, N, P
    Prince Edward Island PE C
    Quebec QC G, H, J
    Saskatchewan SK S
    Yukon Territory YT Y

3.22.261.17.6  (01-01-2014)
State

  1. State fields are 2 position fields for which entries must be present for all U.S. and U.S. possessions addresses.

  2. Valid characters are alpha (a-z).

  3. When the address is a non-possession foreign country, entry a period followed by a space into the State Code field.

    Figure 3.22.261-3

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Correcting Field 01-L with Period Blank

3.22.261.17.7  (01-01-2014)
ZIP Code

  1. These are 12 position fields for which entries must be present for U.S. addresses.

  2. The valid characters are alpha (a-z) and numeric (0-9).

  3. The U.S. ZIP Code must contain at least five (5) and may contain up to twelve (12) characters.

  4. If the address is a U.S. address and the ZIP Code is missing or incomplete,

    1. Look through any attachments first, then

    2. Research the ZIP Code Directory, and

    3. Enter the correct ZIP Code.

  5. If the address is a foreign address, enter the foreign Postal (ZIP) Code.

  6. U.S. and Australian addresses must include Numeric Postal Codes.

    Reminder:

    The Australian Postal Codes must be entered after the street address in the street address field.

  7. Whenever there is a period in the first position of the state code field (foreign address), no Zip Code can appear in the zip code field, or the field will be invalid.

  8. Zip Codes for U.S. possessions are considered U.S. Zip Codes and must appear in the Zip Code field.

    Figure 3.22.261-4
    State Territory Postal Codes
    New South Wales and A.C.T. 2000–2999
    Victoria 3000–3999
    Queensland 4000–4999
    South Australia 5000–5799
    Western Australia 6000–6799
    Tasmania 7000–7499
    Northern Territory 0800–0899

3.22.261.17.8  (01-01-2014)
Computer Condition Codes (CCC) – Form 8288

  1. Up to ten (10) Computer Condition Codes (CCC) may be entered.

  2. An entry may or may not be present in the CCC field.

  3. Only the following characters are valid: D, O, R, U, W, X, 3, 4 or 7.

  4. See IRM 3.22.261.19.14 for descriptions.

3.22.261.17.9  (01-01-2014)
Amounts

  1. These are 12 position fields for which entries may or may not be present, depending on the requirements of the particular field.

  2. Valid characters are numeric (0-9) or blank.

  3. Entries are entered in dollars and cents.

3.22.261.18  (01-01-2014)
Processing Form 8288 - Error Register

  1. The following subsections are to be used in correcting the Form 8288 error register.

3.22.261.18.1  (01-01-2014)
General Information

  1. Form 8288 is a one page tax return used to show tax withheld from certain transactions and said amounts paid to the IRS.

  2. Form 8288 is also considered a transmittal form for Form 8288-A.

  3. There are no:

    • Audit Codes

    • Edit Sheet

    • Attached schedules or forms

      Exception:

      Form 8288-A and at times a Withholding Certificate.

    • Extension Form.

  4. There are only two sections which make up the record for the Form 8288 error register, which is processed in the SCRS and Rejects areas.

    Note:

    There is no electronic filing for this form.

  5. Prior to tax period 200512 (Date of Transfer 12/13/2005), Form 8288 was processed to the NMF.

  6. The valid DLN will begin with "98140 in PSPC, 60140 in OSPC AND 17641 in CSPC - NMF"

    • The File Location Code must be "60 or 98 " regardless of the address.

      Note:

      Do not renumber to "66 or 78" if a U.S. possession or to "28 or 29" if the address is in the U.S.

    • The Tax Class is "1" ,

    • The Doc Code is "40" .

    • The Blocking Series is "000–999" .

  7. The MFT is "17" .

  8. The Program Code is "11330" .

  9. The tax period can show months 01-12.

  10. All money amounts are in dollars and cents.

3.22.261.19  (01-01-2014)
Section 01 - Form 8288

  1. Section 1 alpha field designators, maximum field lengths, titles and return locations are as follows for Form 8288:

    Field Reference Field Length Field Title Field Location on Form 8288 Return
    01A 11 Remittance Amount Right outside margin of Part I, Line 7, or Part II, Line 6
    01B 6 Tax Period Right of Form Title
    01C 40 Name Line 1, Row 1
    01D 4 Name Control Line 1, Row 1
    01E 9 Taxpayer Identifying Number Line 1, Row 1
    01F 1 TIN TYPE Line 1, Row 1
    01G 1 Part Number Left outside margin of Part # box
    01H 35 In Care of Name Line Line 1, Row 2
    01I 35 Foreign Address Line 1, Row 2
    01J 35 Address Line 1, Row 2
    01K 22 City Line 1, Row 3
    01L 2 State Line 1, Row 3
    01M 12 Zip Code Line 1, Row 3
    01N 10 Taxpayer Telephone # End of Line 1, Row 3
    01O 8 Correspondence Received Date Right outside margin at end of Line 1, Row 2
    01P 8 IRS Received Date In the middle of Line 2
    01Q RESERVED
    01R 1 Computer Condition Code Left outside margin of Line 2, last row
    01S 6 Taxpayer Notice Code Upper left corner margin
    01T 1 Entity Underprint  
    01U 9 Preparer PTIN Bottom right corner
    01V 9 Preparer EIN Bottom right corner
    01W 10 Preparer Phone Number Bottom right corner

3.22.261.19.1  (01-01-2014)
Field 01A: Remittance Amount

  1. This is an 11 position field, which may or may not be present.

  2. The valid characters are numeric 0-9, or blank.

  3. It is entered in the margin to the right of line 7 in Part I or line 6 in Part II.

  4. It is entered in dollars and cents, and must be positive.

  5. The field shows the amount of remittance paid with Form 8288.

  6. This field cannot be corrected with an Action code 6 . If there is an error, SCRS will reject the return and Rejects will re-input the return indicating the correct amount of remittance on the Form 3893 (in the "credit box" ).

  7. This field will be invalid if there is no amount of total tax in Field 02F or if Field 02F underprints zero. Entering the tax into Field 02F or correcting the record (such as entering the correct amount into Field 02D) to eliminate the zero 02F underprint will clear the invalid condition in Field 01A.

3.22.261.19.2  (01-01-2014)
Field 01B: Tax Period

  1. This is a 6 position field which must be present.

  2. Valid Characters are numeric (0-9).

  3. It is found in the upper, right corner of the return, to the right of the return title.

    Note:

    The source of the tax period is the YYYYMM of the "Date of Transfer" (DOT), located on line 3 of either Part I or II .

  4. It is entered in YYYYMM format.

  5. The earliest valid tax period for Form 8288 is 200512.

    Caution:

    When processing Form 8288 deposits the "Date of Transfer" is used to determine the tax period, as well as distinguish a NMF Form 8288 from a BMF 8288. Review Form 8288 for a possible withholding certificate. When a withholding certificate is attached, edit the Withholding Certificate notice date to Line 3 of Form 8288. This edited Date of Transfer will be the new date used for the tax period, as well as the new Date of Transfer. DO NOT DETACH ANY ATTACHMENTS FROM FORM 8288.

  6. The tax period is determined from the Date of Transfer (DOT), (Line 3, Parts I and II of Form 8288). The month and year of the DOT will be the month and year of the tax period.

    Note:

    If the DOT is 07/07/2009, then the tax period will be 200907. The IRS received date can be the same month and year as the tax period, but not prior to it.

  7. If the tax period is earlier than 200512, ERS will reject the return to be transshipped to the CSPC Accounting Branch NMF for processing. See IRM 3.22.261.10.

    Note:

    Although 200512 is a valid tax period, the DOT must be 12-13-2005 or later. If the DOT is prior to 12-13-2005, the computer will not accept the return. ERS will reject the return and notate the Form 4227, "Date of Transfer is prior to 12-13-2005."

  8. Form 8288 is due to the IRS 20 days after the date of transfer (DOT), or 20 days from the withholding certificate date (if applicable).

  9. Form 8288 is an ad-hoc return. This means that each return is filed to reflect a particular transaction and not as a general summary of a years income, etc. Because of this there is no filing requirement (on INOLE) and is never considered (or coded) as a final return.

  10. If the tax period is later than the current date, compare the tax period to the DOT to be sure it is correct. If it is correct, ERS will reject the return (Action Code 3) and Rejects will hold it until the first day after the month of the tax period, when it will be worked.

  11. Because each Form 8288 reflects only one specific transaction, it is possible that more than one return could be filed by the same taxpayer for the same tax period. This is not a concern for ERS or Rejects, as it will be handled by other areas.

3.22.261.19.3  (01-01-2014)
Field 01C - Name, Line 1

  1. This is a 40 position field which must be present.

  2. Valid characters are alpha (a-z), and numeric (0-9).

  3. It is located on Line 1 in Parts I and II.

  4. Code and Edit will have underlined the Name Control.

  5. This name can be that of a person, corporation, trust, estate, partnership, Escrow Company, Title company, etc.

  6. If the name is missing or illegible, research IDRS using Command Codes INOLE and ENMOD.

  7. If the name and TIN are both illegible, reject the return with Action Code "3" and send to Entity.

  8. Use Action Code "6" to correct any errors.

3.22.261.19.4  (01-01-2014)
Field 01D - Name Control, Line 1

  1. This is a 4 position field which must be present.

  2. Valid characters are alpha (a-z), and numeric (0-9).

    Note:

    Delete any character from the name control that is not alpha or numeric, such as a hyphen (-) or slash (/).

  3. It is derived from the name on Line 1, Part I or II.

  4. Field 01D is a fixed field (there is no field breaker). If it is necessary to enter or correct this field and the name control has less than 4 alpha or numeric characters, then it will be necessary to enter the number of unused spaces in a circle immediately after the entry.

    Figure 3.22.261-5

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Correcting Name Control Field 01D

  5. If underprinted with a different Name Control (not "XXXX" ):

    1. First be certain that the TIN TYPE indicator (Field 01F) field is entered correctly. If the Taxpayer Identification Number (TIN) is an Social Security Number (SSN), IRS Number (IRSN) or an ITIN then the TIN TYPE indicator must be "0" , otherwise it must be "blank " .

    2. Verify that the name control was transcribed correctly.

    3. If transcribed incorrectly, enter the correct name control and enter the Entity Underprint Code (EUC) "1" into Field 01T, if the correct name control differs from the underprint.

      Note:

      Use Action Code "6."

    4. If transcribed correctly, research using IDRS Command Codes NAMEI and/or NAMES for an SSN/ITIN, or NAMEB and/or NAMEE for an EIN.

      Note:

      If unable to locate the correct name, reject record using "Action Code 3." ERS will send the case to Entity.

  6. If the name control underprints with " XXXX" , then:

    1. Be sure that the TIN (Field 01E) and TIN TYPE Indicator (Field 01F) are both entered correctly on the register.

      Example:

      If the TIN is an EIN but 01F has a "0," the computer will treat the TIN as an SSN and will underprint the name control or cause an unpostable condition.

    2. If correctly transcribed, first research using IDRS Command Codes NAMEI and/or NAMES for an SSN/ITIN, and NAMEB and/or NAMEE for an EIN.

      Note:

      If the EIN is written in orange ink (assigned by Entity) and entered correctly on the register and the TIN TYPE indicator is "blank," then just enter a "1" into Field 01T.

    3. If a good TIN is found, enter it into Field 01E, issue IDRS Letter 3875C (Missing or Incorrect EIN on Return) and be sure that Field 01F is correct. Then enter a "1" into Field 01T (EUC).

      Exception:

      if less than 3 digits of the EIN were incorrect, or if the EIN is transposed, different or missing.

    4. Do not send Letter 3875C when:

      • Three or less digits of the TIN are transposed, different, missing or

      • INOLES indicates the account has been merged to (MT) or merged from (MF). If the MT TIN does not match the entity on the return, SSPND 320 to Entity.

    5. If a good TIN is not found, SCRS will reject the return and send it to Entity for assignment of an EIN.

  7. For complete information on individual name controls, refer to Document 7071 (Name Control Job Aid for Individual Master File (IMF) Taxpayers).

  8. For complete information on business entities (corporation, trust, estate, etc.), refer to Document 7071A (BMF Name Control Job Aid).

3.22.261.19.5  (01-01-2014)
Field 01E - Taxpayer Identifying Number (TIN), Line 1

  1. This is a 9–position field which must be present.

  2. The nine character Taxpayer Identifying Number is found on the right side of Line 1, Parts I and II.

  3. The valid characters are numeric (0-9).

  4. The TIN can be any of the following: See IRM 3.22.261.17.3.

    • EINs (entered in NN-NNNNNNN format), or

    • SSNs (entered in NNN-NN-NNNN format), or

    • ITINs (the middle digits of an ITIN number range from 70-88, 90-92, and 94-99).

    • IRSNs (entered in 9NN-04-NNNN* if OSPC format). See IRM 3.22.261.17.3.

      Note:

      For an IRSN, valid TIN in 4th and 5th positions need to include "01" , "03" , "11" , "16" , "40" .

    Note:

    Canadian Social Insurance Numbers are also nine digits but are in a NNN-NNN-NNN format, and are not valid for use on a U.S. tax return.

  5. If the TIN on the return is other than nine digits, missing, invalid or undetermined, check any attachments to the return for a valid TIN. If none is found, research IDRS using Command Codes NAMEI, NAMES, NAMEB, and NAMEE.

    Note:

    If the assigned IRSN number was assigned by another campus other than Ogden, delete the IRSN number, and have a new IRSN number assigned by Ogden (9NN-04-NNNN).

  6. If a valid TIN is found, cross out the invalid TIN on the return, issue IDRS Letter 3875C and enter the correct TIN next to it and into Field 01E on the register. Do not send Letter 3875C when:

    • Three or less digits of the TIN are transposed, different, missing or

    • INOLES indicates the account has been merged to (MT) or merged from (MF). If the MT TIN does not match the entity on the return, SSPND 320 to Entity.

    Note:

    When you correct the TIN on the register, you must also check the TIN TYPE indicator, Field 01F to make sure it is correct. If not correct, then the return will unpost. See IRM 3.22.261.19.5.1.

  7. If there are more than one TIN on the return, enter or perfect the first TIN present and cross out the other TIN(s).

    Note:

    If an SSN/ITIN and EIN are present, use the SSN and the individual's entity name; however, if the name is that of a business or other BMF entity, use the EIN. Cross out the unused TIN. In either case, you must be certain that the TIN TYPE indicator Field 01F is correct.

  8. If the name is that of a BMF entity (corporation, estate, etc.), forward the return to the Entity function on Form 4227 for assignment of an EIN and enter Action Code "3" on the register.

  9. If it is later than the due date of the return, and the Entity function has assigned a new EIN, enter the Entity assignment date into Field 01O.

3.22.261.19.5.1  (01-01-2014)
Field 01F - Taxpayer Identifying Number Type (TIN TYPE)

  1. This is a one position field which must be present if the Filer's TIN is an SSN or an ITIN. Otherwise, leave this field blank.

  2. Valid characters are " 0" (zero) and "blank" .

  3. If the TIN entered in Field 01E is either an SSN, IRSN, or an ITIN (NNN-NN-NNNN format), enter a " 0" (zero) in Field 01F. Otherwise, leave blank.

  4. If the TIN entered in Field 01E is an EIN (NN-NNNNNNN format), no TIN Type is required.

  5. The purpose of the TIN TYPE indicator is to tell the computer what kind of TIN is in Field 01E. If an SSN, IRSN, or ITIN is in Field 01E then the computer will maintain the integrity of the TIN format and assign it the IDRS definer access code "V or W" to force it to post to the BMF.

    1. Since the SSN, IRSN, and ITIN have the same criteria, it is not necessary to have a separate code for each, but Entity must establish the SSN/ITIN on the BMF entity with TC 000.

    2. If the TIN TYPE indicator code and the TIN in Field 01E are not in agreement, it can cause the name control to underprint, the return to unpost, or be invalid.

      Example:

      If Field 01F is "0" but Field 01E has an EIN, the computer will think Field 01E is an SSN and treat the name control as if it were an individual rather than a business entity and format the EIN in the format of an SSN number, thus making the return to unpost.

3.22.261.19.6  (01-01-2014)
Field 01G - PART NUMBER

  1. This is 1 position field which must be present.

  2. The valid characters for this field are " 1 and 2" .

    • 1 = The Part of Form 8288 completed by the transferee, when the 10 percent FIRPTA tax is based on the amount realized of the sale of the United States Real Property Interest (USRPI). A USRPI is generally the parcel of real estate in the United States that is being bought, sold or transferred. See

      Example:

      Part I of Form 82888.

    • 2 = The Part of Form 8288 completed by the transferee, when the FIRPTA tax due is at 10 percent of the USRPI or 35 percent of the recognized capital gain dividend from the sale of the USRPI, or the taxpayer has cited IRC § 1.1445–5(c)(1)(iii) or IRC § 1445(e), or has made an IRC § 897(i) Election. See

      Example:

      Part II of Form 8288.

      Note:

      Taxpayers are only to complete either Part I or Part II of Form 8288. In the event that both parts are completed, Code and Edit will "X" the incorrect Part, based on entries on the attached Form 8288-A. If neither Part is X'd out, see figure to determine which part is to be used.

  3. The Part Number will be entered by Code and Edit in the top left margin of the bold Part I block, when Part I has been completed, or in the center left margin of the bold Part II block.

  4. Form 8288 is divided into two (2) parts:

    Note:

    The taxpayer is required to complete only one Part of Form 8288.

    • Part I consists of most of the top half of Form 8288, Lines 1 - 7.

    • Part II consists of most of the bottom half of Form 8288, Lines 1 - 6.

  5. If the taxpayer completes Part I, Field 01G will have a "1."

  6. If the taxpayer completes Part II, Field 01G will have a "2."

  7. In the event that both Part I and II are completed by the taxpayer, enter "1" in Field 01G as long as an entry appears in Field 02D. Otherwise, enter a "2" in Field 01G.

3.22.261.19.7  (01-01-2014)
Field 01H - In-Care of Name Line, (Line 1 Row 2)

  1. Description - Field 01H is located in the Entity Section of the return.

  2. Valid Condition - Field 01H has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent (%).

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

  3. Invalid Condition - Field 01H is invalid if any of the following conditions are present:

    • The first position is blank.

    • The first character of the "in-care-of" name is not alpha or numeric.

    • There are two consecutive blanks between significant characters.

  4. Correction Procedures: Correct coding and transcription errors.

    If... Then...
    A blank is in the first position,
    1. Delete blank.

    2. Enter the in-care-of name beginning with an alpha or numeric in Field 01H.

    The first character of the in-care-of name is not alpha or numeric,
    1. Verify in-care-of name on the return.

    2. Enter the in-care-of name beginning with an alpha or numeric in Field 01H.

    Two consecutive blanks are present between significant characters, Delete any unnecessary blanks in Field 01H.

  5. Use Action Code "6" to correct any errors.

3.22.261.19.8  (01-01-2014)
Field 01I - Foreign Address, Line 1 Row 2

  1. This is a 35 position field that may or may not be present. The valid characters are alpha (a-z) and numeric (0-9).

  2. This field must be used for foreign addresses. If the entire address does not fit, continue entering the address in the "Street Address" field. Abbreviate where possible to contain address to the two lines.

    Figure 3.22.261-6

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Correcting Foreign Address Field 01J

  3. Although a foreign address will usually require this field, overly-long U.S. addresses can also be entered, beginning in Field 01I and continued into Field 01J.

  4. If the entire address fits into Field 01J, then Field 01I must be blank.

  5. Do not enter a U.S. address into Field 01I, and leave Field 01J blank. Field 01J must have an entry or it will be invalid.

    Note:

    There are no fast rules on how to divide an overly-long address, as long as the information is present and neither field exceeds the allotted 35 spaces after it is corrected.

3.22.261.19.9  (01-01-2014)
Field 01J - Street Address, Line 1 Row 2

  1. This is a 35 position field which must be present.

  2. The valid characters are alpha (a-z) and numeric (0-9).

  3. This field must be used for the address. If the entire address requires 35 or less spaces, then the entire address will fit into this field. Otherwise, abbreviate where possible.

  4. See IRM 3.22.261.17.4 for additional instructions.

3.22.261.19.9.1  (01-01-2014)
Field 01K - City, Line 1 Row 3

  1. This is a 22 position field which must be present.

  2. The valid characters are alpha (a-z) and numeric (0-9).

    Note:

    This field will also show the code of a foreign country (other than a U.S. possession).

  3. If the name of the city contains a hyphen (-), enter a "blank" in place of the hyphen.

  4. If the City is missing, look on all available attachments (Form 8288-A).

  5. If the City is missing, but there is a Zip Code present, research the Zip Code directory to determine the name of the city.

  6. A Major City Code (MCC) can be used in this field.

    Note:

    There are no Major City Codes for foreign cities, with the only exception being San Juan, PR (XJ).

  7. Enter a (foreign) province abbreviation at the end of the city field. A two (2) letter Canadian Province Code is always required. See Figure 3.22.261-2.

  8. When working with a Foreign Address, the code of the foreign country or the country code must appear in this field. See Document 7475.

    Note:

    There is no separate field for a foreign country code in this program.

  9. See IRM 3.22.261.17.5 for additional instructions.

3.22.261.19.9.2  (01-01-2014)
Field 01L - State, Line 1 Row 3

  1. This is a 2 position field which must be present for all U.S. and U.S. possession addresses.

  2. The valid characters are alpha (a-z), and must be only the list of allowed state codes. See Document 7475. A period (.) is required with foreign (non U.S. possession) addresses.

    Note:

    Since there is no state code for a foreign country (other than five U.S. possessions), a period is entered into the first position of Field 01L to take the place of a State Code. To insure that the period is transcribed into the first position, the period is followed by a "1" in a circle, which indicates a blank space. If the period is in the second position, the field will be invalid.

  3. See IRM 3.22.261.17.6.

3.22.261.19.9.3  (01-01-2014)
Field 01M - Zip Code, Line 1 Row 3

  1. This is a 12 position field which must be present for all U.S. addresses. The valid characters are alpha (a-z) and numeric (0-9). A minimum of 5-digits must be entered, but the field will accept up to 12-digits.

  2. Field 01M will accept all zip codes. This field must be blank when a foreign address is present.

  3. If the Zip Code is missing research the attachments and/or the Zip Code directory.

    Note:

    The Zip Code in Field 01M must agree with the state code in Field 01L.

  4. See IRM 3.22.261.17.7.

3.22.261.19.10  (01-01-2014)
Field 01N - Transferee Telephone Number, Line 1 Row 3

  1. This is a 10 position field which may or may not be present.

  2. The valid characters are, "Numeric 0-9" , and "blank."

  3. The telephone number is found on line 1, row 3, after the City line.

  4. Only the telephone number of a U.S. address or U.S. possession will be entered. Do not enter a foreign telephone number, especially if the address is foreign.

  5. If the number is not legible, or if there is any doubt about a digit in the number, leave Field 01N blank.

3.22.261.19.11  (01-01-2014)
Field 01O - Correspondence Received Date (CRD)

  1. This is an 8 position field that may or may not be present.

  2. The valid characters are numeric (0-9).

  3. The format of the CRD is YYYYMMDD.

  4. The CRD is entered in the right margin of the street address line on Form 8288.

  5. The CRD must be later than the due date of the return.

  6. This field must not be present if Computer Condition Code 3 is present in Field 01R.

  7. If the reply was not date stamped, use the postmark date from the envelope that the reply came in.

  8. The field can also contain the date that Entity assigned a TIN to the return (the Entity Assignment Date), subject to the same restrictions noted above. This date is usually entered in orange text, next to the TIN that was assigned.

3.22.261.19.12  (01-01-2014)
Field 01P - Received Date

  1. This is an 8 position field which must be present.

  2. The valid characters are Numeric (0-9).

  3. The format of the received date is YYYYMMDD.

  4. The received date is stamped onto the center area of the return.

  5. If the IRS received date was not stamped, enter it in the right hand area of Line 2, Part II and into Field 01P.

  6. If there's more than one received date on the return, use the earliest date and circle out the other dates.

    Caution:

    Field 01P will error if the IRS received date is earlier than the tax period.

    1. If the Form 8288 was sent to a different campus or IRS office, even though it is supposed to be sent to Ogden, use the received date of the other IRS office.

    2. If the received date on the return is stamped by another IRS office in a different country, this date is still acceptable and will be entered into Field 01P.

    3. If the received date is earlier than the tax period, review the return to make sure the correct tax period (YYYYMM) was used from line 3, "Date of Transfer." If the tax period is not correct, then enter AC "6" to the left of Section 01, and enter the correct tax period (YYYYMM) in Field 01B, this should eliminate the register error.

      Exception:

      If the tax period is correct, then change the received date to one day after the date of transfer.

  7. See IRM 3.22.261.16. for additional information.

3.22.261.19.13  (01-01-2014)
Field 01Q - CAF Indicator

  1. The Centralized Authorization File (CAF) indicator is no longer required to be edited. Therefore, Field 01Q will always be blank.

3.22.261.19.14  (01-01-2014)
Field 01R - Computer Condition Code

  1. This is a 10 position field which may or may not have an entry.

  2. The valid codes are: D, O, R, U, W, X, 3, 4 and 7. CCC U is also used by Code and Edit but it is not valid on the error register.

  3. The CCC is edited in the left outside margin of Form 8288, Line 2 of Part I or Part II.

  4. CCC "D" : When reasonable cause exist for waiver of the failure to pay penalty.

  5. CCC "O" : Indicates that a pre-settlement manual refund was paid.

  6. CCC "R" : Indicates that a delinquent return with reasonable cause was filed and does not assess a Failure to File Penalty.

  7. CCC "U" : Is used to reject the unprocessable return or to issue a manual refund over $1 million dollars.

  8. CCC "W" : indicates that the return has been cleared by Statutes. See IRM 3.22.261.7.

  9. CCC "X" : Indicates that excess remittance with return or overpayment be applied to another account.

    Note:

    This code is used when it has been determined that an excess remittance should be applied to a different tax class or module (period). The CCC "X" will freeze the tax module from refund or offsetting any monies by generating a TC 570.

  10. CCC "3" : Indicates that there was no reply to correspondence sent to a taxpayer by either Code and Edit or Rejects.

    Note:

    There can be no entry in Field 01O (CRD) when CCC "3" is present in Field 01R.

  11. CCC "4" : Indicates that the return was prepared by the IRS under IRC § 6020(b).

  12. CCC "7" : Indicates that the reasonable cause explanation offered by the taxpayer for filing or paying late was denied by the IRS.

    Caution:

    When using CCC "7," do not use CCC "D or R."

  13. Leave "blank" if no CCC is required.

3.22.261.19.15  (01-01-2014)
Field 01S - Taxpayer Notice Code

  1. This is a 4 position field which may or may not be present.

  2. Valid characters are, 01, 02, and 90.

  3. The Taxpayer Notice Code is entered with Action Code "1" to the left of Section 01 on the error register and in the upper left corner of Form 8288.

  4. The purpose of Field 01S is that this is the area where the TPNC will appear after the return has posted. Never enter a TPNC into this field.

  5. Never correct this field if it is invalid. It is not necessary. If the field is invalid because the incorrect TPNC appears in it (this will be on a loop register), ignore it and just re-enter the correct TPNC(s) to the left of Section 01 with Action Code "1" .

  6. There are three valid TPNCs:

    • TPNC 01 – "You made an error in computing the amount of FIRPTA tax under Section 1445."
      TPNC 01 will be used for a math error in computing the amount of tax due on line 7, Part I, and line 6, Part II (Field 02F).

    • TPNC 02 – "No Copy of Withholding Certificate attached to support the reported 10 percent reduced withholding amount."
      TPNC 02 also applies to line 7, Part I, and line 6, Part II but only when the taxpayer has computed tax at less than 10 percent (or zero) and the required withholding certificate (needed to authorize this lower tax rate) is not attached to Form 8288.

    • TPNC 90 – Open Paragraph.
      TPNC 90 is an open paragraph for any error that is not covered by a TPNC.

3.22.261.19.16  (01-01-2014)
Field 01T - Entity Underprint Code

  1. This is a 1 position field which may or may not be used by the tax examiner. It is not found on the return itself, but only on the error register.

  2. The valid characters are 1 or blank.

  3. Enter "1" in Field 01-T if the name control underprints. Make sure the correct name control is not the same as the underprint.

  4. If the correct name control is the same as the underprinted name control, leave Field 01T blank.

  5. Entity Underprint Codes "2" and "3" do not apply to this program because the tax period does not underprint.

3.22.261.19.17  (01-01-2014)
♦Signature♦

  1. A signature (withholding agent/transferee, partner, fiduciary, or corporate officer) and jurat is required for all returns except the following:

    • Returns prepared under IRC § 6020(b). These returns must be signed by a Revenue Officer or Compliance Services representatives.

    • Returns prepared by Examination, for example Substitute for Return (SFR).

    • Dummy returns prepared by IRS.

    • Returns filed under Section 501(d) (Religious or Apostolic Organization).

    • Correspondence is attached showing that the taxpayer is responding to an IRS letter.

    • Correspondence Imaging System ("CIS" ) returns that have a Form 13596 (Reprocessing Returns) or Form 3893 (Re-Entry Document Control) attached.

  2. If a signature is missing, correspond when:

    • The return is not signed on the line designated for the taxpayer's signature., or

    • The jurat is not present on the line designated for the taxpayer's signature (non-standard return).

    Note:

    Do not correspond for a signature on "CIS" returns that have a Form 13596 or Form 3893 attached.

    If... Then...
    Delinquent balance due or numbered returns,
    1. Correspond using the 3104C Letter.

    2. Enter Action Code "3" .

    Timely Filed unnumbered zero-balance returns,
    1. Enter Action Code "3" and correspond with Letter 3104C.

    2. Circle all received dates on the return.

    3. Pull the return from the batch and forward for correspondence.

    Note:

    Use IDRS Letter 3104C.

    Only the Entity information is present and there are no attachments containing tax data, Correspond for signature using Letter 3104C.

    Note:

    Use IDRS Letter 3104C.

  3. If only the Entity information is present and there are no attachments containing tax data then correspond for a signature using Letter 3104C.

    Note:

    Use IDRS Letter 3104C for "Secured" or delinquent returns.

  4. If the jurat is altered or stricken (crossed-out), it may be a frivolous return. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Accept a "signature declaration" (a signature with jurat obtained through IRS correspondence) if attached to the return.

    1. If the "signature declaration" is altered or stricken (crossed-out), it may be a frivolous return.

    2. If the taxpayer responds with a self-prepared "signature declaration" it must contain the same language as the jurat on the tax return: i.e., "UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS RETURN, INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS, AND TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT AND COMPLETE."

  6. Since tax examiners are not expected to be handwriting experts, IRC § 301.6064-1 allows the service to presume that the signature on a return, statement or other document is the true signature of the person who actually signed the document.

    Note:

    A check mark or "X" used to designate where the taxpayer should sign the return is not considered a valid signature.

  7. If the only item missing on a return is the signature, use Form 3104C or other approved Correspondence Action Sheet to correspond and enter Action Code "3."

  8. Only one correspondence attempt is required for a signature. If no response, enter CCC "3" .

3.22.261.19.17.1  (01-01-2014)
Field 01U - ♦Paid Preparer's PTIN♦

  1. Field 01U is a 9 position field that may be present.

  2. Valid conditions are:

    • Entry is blank

    • "P" for the first character followed by eight numeric characters

  3. Invalid condition is one of the following:

    • Field 01U is other than a "P" followed by eight digits

    • Contains all zeroes

    • Contains all nines

    • Contains all numeric

  4. Correct Field 01U as follows:

    If... Then...
    Only a valid PTIN is present Enter the PTIN in Field 01U, and use AC "6" .
    Only a valid SSN is present Delete the SSN in Field 01U, and use AC "6" .
    A valid PTIN is present and a SSN is also present Enter the PTIN in Field 01U. Use AC "6" .
    A valid PTIN cannot be located Delete the entry in Field 01U, and use AC "6" .

3.22.261.19.17.2  (01-01-2014)
Field 01V - ♦Paid Preparer EIN♦

  1. Field 01V is an 9 position field that may be present.

  2. Valid conditions are:

    • Entry is blank

    • All numeric

  3. Invalid condition is one of the following:

    • Field 01V is other than nine numeric digits

    • Contains all zeroes

    • Contains all nines

  4. Correct Field 01V as follows:

    If... Then...
    Only a valid EIN is present Enter the EIN in Field 01V. and use AC "6" .
    A valid PTIN is present and an EIN is also present Enter the PTIN in Field 01U, and delete the entry in Field 01V. Use AC "6" .
    Both an EIN and SSN are present Delete the SSN in Field 01U, and make sure the EIN in Field 01V is correct. Use AC "6" .
    A valid EIN cannot be located Delete the entry in Field 01V, and use AC "6" .

3.22.261.19.17.3  (01-01-2014)
Field 01W - ♦Paid Preparer Phone Number♦

  1. The Paid Preparer's Phone Number is to be located below the Paid Preparer's EIN at the bottom right corner of Form 8288. This line was not available prior to 201101.

  2. Field 01W is a 10-digit field that may be present.

  3. Valid characters are alpha or numeric or a combination of alpha and numeric characters, not to exceed 10 characters or blank.

  4. Field 01W will be invalid when the Preparer Phone Number is other than 10 alpha/numerics.

  5. Delete the entry if the phone number is invalid, illegible or cannot be located.

3.22.261.20  (01-01-2014)
Section 02 - Form 8288

  1. Section 2 alpha field designators, maximum field lengths, titles and return locations are as follows:

    Field Reference Field Length Field Title Field Location on Form 8288 Return
    02A 35 Property Description Line 2
    02B 8 Date of Transfer Line 3
    02C 3 # of Form 8288-A filed Line 4
    02D 12 Amount Subject to W/H at 35 percent Part II, Line 5a
    02E 12 Amount Realized or Amount Subject to W/H at 10 percent Part I, Line 5 or Part II Line 5b
    02F 12 Total Tax Part I - Line 7, or Part II - Line 6
    02F)   Total Tax -- Underprint Part I - Line 7, or Part II - Line 6
    02G 1 Bypass Indicator Outside right margin of Part I - Line 7, or Part II - Line 6
    02H 1 Reduced W/H Indicator Part I - Line 6b, or Part II - Line 5c
    02I 1 Large Trust Election Part II - Line 5d
    02J 12 Tax Verified Field  

3.22.261.20.1  (01-01-2014)
Field 02A - Property Description (USRPI) - Line 2

  1. This is a 35 position field which must be present.

  2. The valid characters are Alpha (a-z) and Numeric (0-9).

  3. This field is located on line 2, in either Part I or Part II.

  4. The entry in the field will frequently be in the form of an address (street, city, state, ZIP Code); however, it could be descriptions of other types of property. Enter the most important information present on line 2.

    Example:

    2300 ROSEBUD ST. LIBERTY PA 19114

    If Then
    the property description is not present in Field 02A look at the attached Form 8288, Line 2 Form 8288-A, Box 5, or the W/H certificate (if attached) for the property description, and enter it in Field 02A.
    the property description is no where to be found on Form 8288, Form 8288-A, or attached W/H certificate. Correspond (IDRS Letter 3104C) with the transferee for the information.
    no street address is present for the property description, but a technical description is present (e.g., Lot 52 of parcel 2534 in Mahogany County) Enter the technical description in Field 02A.
    the only thing present for the property description is the name of the county where the property is located, Enter the county information of the property location in Field 02A.
    no response to the correspondence or telephone call is received, and no property description is available Enter "MISSING" in Field 02A.

  5. See IRM 3.22.261.17.4 for additional instructions on entering the address.

3.22.261.20.2  (01-01-2014)
Field 02B - Date of Transfer (DOT), Line 3

  1. This is an 8 position field which must be present.

  2. Valid characters are, Numeric 0-9.

  3. The format of the field is YYYYMMDD.

  4. The purpose of the Date of Transfer is:

    1. It is used to establish the Return Due Date (RDD) (which is 20 days after the USRPI sales transaction).

    2. It is used to establish the Tax Period (Field 01B).

      Example:

      If the DOT is January 6, 2010, the tax period will be 201001.

    3. It is the recorded date for when the actual sale of the U. S. Real Property Interest took place.

  5. The earliest Date of Transfer that is valid in Field 02B is 12/13/2005.

    If... Then...
    DOT is prior to 12/13/2005, SCRS will reject the return so it can be renumbered and forwarded to CSPC to be processed as a NMF return.

    If... Then...
    the DOT is missing from Form 8288, line 3, Look in block 1 on the attached Form 8288-A for the DOT.
    the DOT is missing from Field 02B, Correspond with the taxpayer using IDRS Letter 3104C and suspend case to enter AC "3" .
    no response is received from the taxpayer, Enter the "Default DOT" on the Form 8288 and Form 8288-As.

    Note:

    The Default DOT is the first day of the month prior to the IRS received date on Form 8288.

    Example:

    The IRS received date is 09-19-2009, edit 08-01-2009 as the default DOT.

    If... Then...
    the DOT is a future date and is less than one month in the future, SCRS will reject the return to be held in Rejects until it can be processed.
    the DOT is a future date and is one month or more in the future, Correspond with the taxpayer using IDRS Letter 3104C for clarification of the correct DOT and suspend case to enter AC "3" .

  6. Will I ever have to enter a different DOT from what the taxpayer entered? Yes, you need to verify the DOT in Field 02B if the taxpayer attaches a withholding certificate to Form 8288.

    Why? The date on the withholding certificate (whether it is an approved or rejected certificate) becomes the NEW DOT to enter in Field 02B. The following table list the Letter numbers of the withholding certificate.

    Withholding Certificate Letter Numbers
    • Letter 3307 (SC/CG)Withholding Certificate - Approved Exempt - Early Refund

    • Letter 3308 (SC/CG) Withholding Certificate - Approved Reduced

    • Letter 3309 (SC/CG) Withholding Certificate - Approved Exempt

    • Letter 3310 (SC/CG) Withholding Certificate - Approved Reduced

    • Letter 3311 (SC/CG) Withholding Certificate - Approved Reduced

    • Letter 3312 (SC/CG) Withholding Certificate - Approved Installment Plan

      Caution:

      Whenever Letter 3312 is attached the new DOT to edit will consist of the same Month and Day as on the Letter, but with the current year (e.g., March 29, 2013 edit 03/29/2013). Do not enter a reduced withholding or bypass indicator in Fields 02G and 02H.

      Example:

      Installment W/H Certificate is issued March 2, 2011, of which 10 percent ($2,275.00 x 10 percent = $227.50) FIRPTA tax is to be paid on the initial USRPI installment transfer. Subsequent installment transfer may take place on 03/02/2012 ($3,310.00 x 10 percent = $331.00), which means the tax period is 201203 and not 201103. The RDD would be 03/22/2012. As long as it is timely filed, no penalties or interest will be charged.

    • Letter 3313 (SC/CG) - Disapproved Reject

    • Letter 3314 (SC/CG) - Disapproved Reject

    • Letter 3315 (SC/CG) - Filed Late Rejected

    • Letter 3316 (SC/CG) - Disapproved Reject

    • Letter 3318 (SC/CG) - Filed Late Rejected

  7. What do I do if a Withholding Certificate is attached? If a withholding certificate (approved or rejected) is attached, then the date on the withholding certificate letter is considered to be the "NEW Date of Transfer." Line through the incorrect DOT and edit the NEW corrected DOT above the incorrect DOT and on the Form 8288 (Line 3) and Form 8288-A (Box 1). Copy the corrected Form 8288-A and forward the copy to Code and Edit on Form 4227 to update the Form 8288-A database.

    Reminder:

    Do not forget to edit/assign the reduced withholding (Field 02H) and bypass indicator (Field 02G) "1" when one of the seven"Approved" certificates are attached to Form 8288.

3.22.261.20.3  (01-01-2014)
Field 02C - Number of Form 8288-A filed, Line 4

  1. This is a 3 position field which must be present.

  2. Valid characters are, Numeric 0-9.

  3. The entries made in this field will be in the following format: 001, 002, 010, 011, 999.

    Note:

    Leading zeros are required and the valid range is 001 to 999. This field can never be blank.

  4. If Field 02C is blank, it will be necessary to count the number of attached Forms 8288-A. You can tell this by seeing how many people are listed as the transferor (foreign seller) in the "Name of Person subject to withholding block" .

    Note:

    The taxpayer is required to attach a set (2 copies) of each Form 8288-A (Copy A and B) to the Form 8288; however, each such pair of Form 8288-A counts only as 1 Form 8288-A.

    Reminder:

    Correspond with the taxpayer using IDRS Letter 3104C, when the number of Form 8288-As shown on line 4 (Field 02C) of Form 8288, are not attached to the Form 8288, or the amount from box 2, Form 8288-A do not add up to the amount shown in Field 02F, OR the amount from box 3 or 4, Form 8288-A do not add up to the amount shown in Field 02D.

  5. If for any reason this is not possible, correspond for the correct number using IDRS Letter 3104C. However, if there is no reply to the correspondence, then enter "001" in Field 02C.

    Reminder:

    Once the taxpayer has responded with the copies of Form(s) 8288-A, coordinate with the Code and Edit FIRPTA unit so they can record or update the International Web Applications with the Form 8288-A information and mail out Copy B of Form 8288-A to the foreign transferor.

  6. If the number of Forms 8288-A is 1,000 or more, enter "999" in Field 02C.

3.22.261.20.4  (01-01-2014)
Field 02D - Amount Subject to Withholding at 35 percent, Part II - Line 5a

  1. This is a 12 position field which may or may not be present if Part II is completed. However, if Part II is used by the taxpayer, either Line 5a (Field 02D) or line 5b (Field 02E) must have an entry.

    Caution:

    When Field 01G is a "2" then a 35 percent tax rate will be used to calculate Field 02F.

  2. Valid characters are Numeric 0-9, and is to be entered in DOLLARS and CENTS. There is no tolerance for this field, so it will come out to ERS.

  3. If Field 02D is blank, look at the attached Forms 8288-A and total the amounts shown in box 4 of Form 8288-A. Enter this total in Field 02D, of Part II.

    Note:

    If Fields 02D and 02F are both zero, and the Form 8288-As reflect zero in box 2 or 3, then the return was not required to be filed. Use Action Code "6" and enter $1.00 in Field 02D (leave Field 02G and 02H blank).

  4. If you are unable to determine the "Amount Subject to Withholding at 35 percent" on the attached Forms 8288-A , then correspond for the information using IDRS Letter 3104C.

  5. If no response is received, divide the amount in Field 02F by 35 percent, and enter the result in Field 02D (delete entry in Fields 02G and 02H). Use AC "1" and send TPNC 01.

    Example:

    Field 02F = $32,200.00 Divide by .35 = $92,000.00. Enter 9200000, in Field 02D, Part II.

  6. Field 02D will be invalid if the entry in Field 01G is "1." Field 02D is valid only if 01G is a "2."

    1. If Part II is used, change 01G from "1" to "2."

    2. If Part I is used , delete the entry in 02D and enter it in Field 02E, and make 01G "1."

3.22.261.20.5  (01-01-2014)
Field 02E - Amount Realized on the Transfer, Part I - Line 5

  1. This is a 12 position field which must be present if Part I is completed.

    Caution:

    When Field 01G is a "1" then a 10 percent tax rate will be used to calculate Field 02F.

  2. Valid characters are Numeric 0-9, and is to be entered in DOLLARS and CENTS. There is no tolerance for this field, so it will come out to ERS.

  3. This field must be significant (positive) if Part I is used.

  4. If Field 02E is blank, look at the attached Forms 8288-A and total the amounts shown in the Amount Realized box, which is box 3 on Form 8288-A. Enter this total in Field 02E, Part I.

    Note:

    If Fields 02E and 02F are both zero, and the Form 8288-As reflect zero in box 2 or 3, then the return was not required to be filed. Use Action Code "6" and enter $1.00 in Field 02E (leave Field 02G and 02H blank).

  5. If you are unable to determine the "Amount Realized" on the attached Forms 8288-A, then correspond for the information using IDRS Letter 3104C.

  6. If no response is received, divide the amount in Field 02F by 10 percent, and enter the result in Field 02E (delete entry in Fields 02G and 02H). Use Action Code "1" and send TPNC 01.

    Example:

    Field 02F = $32,200.00 Divide by .10 = $322,000.00. Enter 32200000 in Field 02D.

3.22.261.20.6  (01-01-2014)
Field 02E - Amount Subject to Withholding at 10 percent, Part II - Line 5b

  1. This is a 12 position field which may or may not be present if Part II is completed. However, if Part II is used by the taxpayer, either Line 5a (Field 02D) or line 5b (Field 02E) must have an entry.

    Caution:

    When Field 01G is a "2" then a 10 percent tax rate will be used to calculate Field 02F.

  2. Valid characters are Numeric 0-9, and is to be entered in DOLLARS and CENTS. There is no tolerance built into the program for this field, so it will come out to ERS.

  3. If Field 02E is blank, look at the attached Forms 8288-A and total the amounts shown in Amount Realized box, (box 3 of the Form 8288-A). Enter this total in Field 02E, of Part II. See "Note" in IRM 3.22.261.20.5 (4) for additional instructions.

  4. If you are unable to determine the "Amount Subject to Withholding at 10 percent" on the attached Forms 8288-A , then correspond for the information using IDRS Letter 3104C.

  5. If no response is received, divide the amount in Field 02F by 10 percent, and enter the result in Field 02E (delete entry in Fields 02G and 02H). Use AC "1" and send TPNC 01.

    Example:

    Field 02F = $85,000.00 Divide by .10 = $850,000.00. Enter 85000000 in Field 02E, Part II.

3.22.261.20.7  (01-01-2014)
Field 02F - Total Tax, Line 7 - Part I or Line 6 - Part II

  1. This is a 12 position field that must be present. This Field is found on line 7, in Part I, or Line 6, in Part II.

    Caution:

    If the tax in Field 02F is "Zero" , because of a withholding certificate, then the taxpayer has no filing requirement with the IRS. Enter Action Code "0" to accept Zero tax. There is no tolerance built into the program for this field, so it will come out to ERS.

  2. The valid characters are numeric 0-9, and must be in dollars and cents.

  3. This field contains the amount of FIRPTA tax due (the amount of money required to be withheld at source from the transaction sale of the USRPI).

    Note:

    If the taxpayers calculated tax is more than 10 percent or 35 percent of the amount realized (and that is the amount the taxpayer paid to the IRS), but more than the underprint amount, accept the taxpayers figure using Action Code "0."

  4. Field 02F cannot be less than zero ("0" ).

    IF THEN
    Field 02F is a negative entry, Review Form 8288 for the correct amount to enter into Field 02D or 02E so the computer can re-calculate the tax. Use Action Code "6" to correct the entry in Field 02F.
    an entry appears in Field 02E, Part I Multiply the amount in Field 02E, Part I by 10 percent, and using AC "6" enter the correct tax amount into Field 02J.
    Form 8288 reflects a negative entry, and you are unable to correct it by looking at the Form 8288-A, Correspond with the taxpayer for the information via IDRS Letter 3104C. Enter AC "3" .
    No response is received, and an amount was paid with the return, Enter the amount of the remittance into Field 02J and change 02F to "0" . On Loop, use AC "1" and TPNC 01.

  5. Field 02F will underprint when it is less than 10 percent of Field 02E Part 1 or Part 2, or less than 35 percent of Field 02D Part 2, and both Fields 02G and 02H are not "blank," or do not contain a "1. "

    "When Field 01G is a 1..." Error Situation occurs when... Correction of Error
    Field 02F is calculated by multiplying the significant entry in Field 02E Part I by 10 percent.

    Note:

    The error is set by placing a "2" in Field 02G and leaving Field 02H "blank. "

    Field 02F will underprint when the tax is not equal to 10 percent of the entry in Field 02E Part I, and Field 02G and 02H are blank, or a "1" is not present in Fields 02G and 02H.
    1. If no withholding certificate is attached, enter the underprint tax in Field 02J, and close with AC "6" .

    2. Send TPNC 02 using AC "1" on the Loop register.

    Note:

    If a withholding certificate is attached, enter a "1" , in Fields 02G and 02H.

    "When Field 01G is a 2..." Error Situation occurs when... Correction of Error
    Field 02F is calculated by multiplying the significant entry in Field 02D Part II by 35 percent.

    Note:

    The error is set by placing a "2" in Field 02G and leaving Field 02H "blank."

    Field 02F is calculated by multiplying the significant entry in Field 02D Part II by 35 percent.

    Note:

    The error is set by placing a "2" in Field 02G and leaving Field 02H "blank."

    1. If no withholding certificate is attached, enter the underprint tax in Field 02J, and close with an AC "6" .

    2. Send TPNC 02 using AC "1" on the Loop Register.

    Field 02F is calculated by multiplying the significant entry in Field 02D Part II by 35 percent.

    Note:

    The error is set by placing a "2" in Field 02G and leaving Field 02H "blank."

    Field 02F will underprint when the tax is not 35 percent of the entry in Field 02D Part 2, and a "1" is not present in Field 02I. Field 02G is not valid here.
    1. If a withholding certificate is attached, enter a "1," in Fields 02G and 02H.

    2. Enter the underprint tax in Field 02J, and enter AC "1" and TPNC 01.

    Field 02F is calculated by multiplying the significant entry in Field 02E Part II by 10 percent.

    Note:

    The error is set by placing a "2" in Field 02G and leaving Field 02H "blank."

    Field 02F will underprint when the tax is not equal to 10 percent of the entry in Field 02E Part II, and Field 02G and 02H are blank, or a "1" is not present in Fields 02G and 02H.
    1. If no withholding certificate is attached, enter the underprint tax in Field 02J, and close with an AC "6" .

    2. Send TPNC 02 with AC "1" on the Loop Register.

    Note:

    If a withholding certificate is attached, enter a "1" , in Fields 02G and 02H.

3.22.261.20.8  (01-01-2014)
Field 02F) - Total Tax Underprint

  1. This is a 12 position money field, showing the computer calculation of the FIRPTA tax, when different from the taxpayers figure.

    Note:

    This field cannot be less than ".00."

  2. Field 02F) is in dollars and cents.

  3. Field 02F will underprint:

    1. The computer multiplies the amount in Field 02D or 02E to determine the tax in Field 02F.

    2. If the underprint is greater than 10 percent of Field 02E in Part I, 35 percent of Field 02D in Part II, or 10 percent of Field 02E in Part II, then assign TPNC 01. See Figure 3.22.261-7.

  4. Accept the taxpayers (AC "0" ) figure if the difference in tax and the computer underprint is NOT greater than ≡ ≡ ≡ .

3.22.261.20.9  (01-01-2014)
Field 02G - Bypass Indicator (BPI)

  1. This is a 1 position field which may or may not be present.

  2. The valid characters are 1, 2 and Blank.

  3. The Bypass Indicator is edited in the outside right margin of Part I, Line 7, or, is edited in the outside right margin of Part II, Line 6. See IRM 3.22.261.20.10 (3).

  4. Definition:

    • "1" - tax is less than 10 percent or 35 percent and is substantiated with a withholding certificate. No Math Error.

    • "2" - tax is less than 10 percent or 35 percent and is unsubstantiated with no copy of a withholding certificate attached to the return. Set Math Status Code 3.

    • "blank" - tax is at 10 percent or 35 percent and no error is present.

    If Then
    tax is at 10 percent or 35 percent leave BPI "blank"
    tax is less than 10 percent or 35 percent and reduced withholding certificate is attached enter a BPI "1" with an AC "6" .
    tax is less than 10 percent or 35 percent and no reduced withholding certificate is attached leave BPI "2" with an AC "6"

3.22.261.20.10  (01-01-2014)
Field 02H - Reduced Withholding Amount Indicator (RWI), Line 6b - Part I, or Line 5c - Part II

  1. This is a 1 position field which may or may not be present.

  2. Valid characters are 1 and blank.

  3. Description:

    • "1" = The checkbox on Line 6b, Part I is checked and there is a Withholding Certificate attached to the Form 8288 (i.e. W/H Cert. SC/CG Letter 3307 to Letter 3312, and Letter 3497) or an entry on line 5c Part II.

    • "Blank" = The checkbox is not checked, or NO Withholding Certificate is attached or required, or no entry on line 5c Part II.

    Reminder:

    Enter the reduced withholding and bypass indicator "1" when one of the seven "Approved" certificates are attached to Form 8288:

    Withholding Certificate Letter Numbers
    • Letter 3307 (SC/CG) Withholding Certificate - Approved Exempt

    • Letter 3308 (SC/CG) Withholding Certificate - Approved Reduced

    • Letter 3309 (SC/CG) Withholding Certificate - Approved Exempt

    • Letter 3310 (SC/CG) Withholding Certificate - Approved Reduced

    • Letter 3311 (SC/CG) Withholding Certificate - Approved Reduced

    • Letter 3312 (SC/CG) Withholding Certificate - Approved Installment Plan

    • Letter 3313 (SC/CG) Withholding Certificate - Disapproved Reject

    • Letter 3314 (SC/CG) Withholding Certificate - Disapproved Reject

    • Letter 3315 (SC/CG) Withholding Certificate - Filed Late Rejected

    • Letter 3316 (SC/CG) Withholding Certificate - Disapproved Reject

    • Letter 3318 (SC/CG) Withholding Certificate - Filed Late Rejected

    Otherwise, do not enter anything. The tax will be assessed at the full 10 percent or 35 percent amount for the Disapproved, Late or Installment letters.

  4. If Field 02E is significant, and the amount in Field 02F is less than 10 percent of Field 02E Part I or II, or 35 percent of Field 02D Part II, then review Form 8288 to look for a copy of a withholding certificate. If one is attached, then enter a "1" in Field 02G and 02H with an AC "6" . Otherwise, leave "blank" .

    Reminder:

    If a withholding certificate is attached, then the date of the withholding certificate Letter must be the Date of Transfer in Field 02B, and the tax period in Field 01B must have the same YYYYMM as the DOT.

  5. Field 02G and 02H is to be left "blank" when a withholding certificate is not attached, and Field 02F, (Part I or 02F Part II) is 10 percent of the amount realized in Field 02E Part I or II.

  6. Field 02G and 02H is to be left "blank" when a withholding certificate is not attached, and Field 02F, Part I or 02F Part II) is 35 percent of the amount subject to withholding in Field 02D Part II with an AC "6" .

3.22.261.20.11  (01-01-2014)
Field 02I - Large Trust Election, Part II - Line 5d

  1. This is a 1 position field which may or may not be present.

  2. The valid characters are:

    • "1" = checkbox is marked, calculate tax at 35 percent.

    • "blank" = Not Applicable.

  3. The field is located only in Part II on line 5d.

  4. Enter a "1" in Field 02I when the large trust election checkbox is marked. Enter AC "6" .

    Note:

    This Field will affect the math calculation when Field 02F is not 35 percent of Field 02D Part II and no withholding certificate is attached.

    Figure 3.22.261-7

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Large Trust Election

3.22.261.20.12  (01-01-2014)
Field 02J - Total Tax Verified Field

  1. This is a 12 position field which may or may not be present.

  2. Field 02J is used to override the taxpayers computed tax calculation when different than the computer calculation (underprint).

Exhibit 3.22.261-1 
Form 8288 - Part I Roadmap of Transcription Lines

Exhibit3.22.261-1Form 8288 - Part I Transcription Lines
This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.22.261-2 
Computer Condition Codes

Exhibit3-22-261-2Form 8288 - Computer Condition CodesCCC
Codes Explanation
D When reasonable cause exist for waiver of the failure to pay penalty.
O When there is an indication that a manual refund will be issued.
R To indicate a delinquent return with reasonable cause. Do not assess a failure to file penalty.
U Unprocessable transaction or document.
W Indicates that the return has been cleared by Statutes.
X Credit freeze.
3 No Reply to Correspondence:
To bypass validation of the correspondence received date when the taxpayer fails to reply to IRS-generated correspondence.
4 Indicates IRS prepared returns under IRS 6020(b).
7 When denying the reasonable cause explanation for filing and paying late.

Caution:

When using " CCC 7" do not use "CCC D or CCC R"

Exhibit 3.22.261-3 
♦Province, State and Territory Abbreviations♦

Exhibit3.22.261-3Province, State and Territory Abbreviations
Australia State Abbreviation
Australian Capital Territory ACT
New South Wales NSW
Northern Territory NT
Queensland QLD
South Australia SA
Tasmania TAS
Victoria VIC
Western Australia WA
Brazil State Abbreviation
Acre AC
Alagoas AL
Amapa AP
Amazonas AM
Bahia BA
Ceara CE
Distrito Federal DF
Esperito Santo ES
Goias GO
Maranhao MA
Mato Grosso MT
Mato Grosso do Sul MS
Minas Gerais MG
Parana PR
Paraiba PB
Para PA
Pernambuco PE
Piaui PI
Rio Grande do Norte RN
Rio Grande do Sul RS
Rio de Janeiro RJ
Rondonia RO
Roraima RR
Santa Catarina SC
Sergipe SE
Sao Paulo SP
Tocantins TO
Canada Province/Territory Abbreviation
Alberta AB
British Columbia BC
Manitoba MB
New Brunswick NB
Newfoundland and Labrador NL
Northwest Territories NT
Nova Scotia NS
Nunavut NU
Ontario ON
Prince Edward Island PE
Quebec QC
Saskatchewan SK
Yukon YT
Cuba Provincias Abbreviation
Camaguey CG
Ciego de Avila CA
Cienfuegos CF
Ciudad di La Habana CH
Gramma (Bayamo) GR
Guantanamo GT
Holguin HO
La Habana HA
Matazas MT
Municipio Especial Isla de la Juventud IJ
Pinar del Rio PR
Sancti Spiritus SS
Santiago de Cuba SC
(Victoria de) Las Tunas LT
Villa Clara VC
Italy Provincia Abbreviation
Agrigento AG
Alessandria AL
Ancona AN
Aosta/Aoste AO
Arezzo AR
Ascoli Piceno AP
Asti AT
Bari BA
Belluna BL
Beneveto BN
Bergamo BG
Biella BI
Bologna BO
Bolzano BZ
Brescia BS
Brindisi BR
Cagliari CA
Caltanisetta CL
Campobasso CB
Caserta CE
Catania CT
Catanzaro CZ
Chieti CH
Como CO
Cosenza CS
Cremona CZ
Crotone KR
Cuneo CN
Enna EN
Ferrara FE
Firenze FI
Foggia FG
Forli FO
Frosinone FR
Genova GE
Gorizia GO
Grosseto GR
Imperia IM
Isernia IS
L'Aquila AQ
La Spezia SP
Latina LT
Lecce LE
Livorno LI
Lodi LO
Lucca LU
Macerata MC
Mantova MN
Massa-Carrara MS
Matera MT
Messina ME
Milano MI
Modena MO
Napoli NA
Novara NO
Nuoro NU
Oristano OR
Padova PD
Palermo PA
Parma PR
Pavia PV
Perugia PG
Pesaro-Urbino PS
Pescara PE
Piacenza PC
Pisa PI
Pistoia PT
Pordenone PN
Potenza PZ
Prato PO
Ragusa RG
Pavenna RA
Peggio de Calabria RC
Reggio nell'Emilia RE
Rieti RI
Rimini RN
Roma RM
Rovigo RO
Salerno SA
Sassari SS
Savona SV
Siena SI
Siracusa SR
Sondrio SO
Taranto TA
Teramo TE
Terni TR
Torino TO
Trapani TO
Trento TN
Treviso TV
Trieste TS
Udine UD
Varese VA
Venezia VE
Verbania VB
Vercelli VC
Verona VR
Vibo Valentia VV
Vincenza VI
Viterbo VT
Mexico State Abbreviation
Aguascalientes AGS
Baja California Norte BCN
Baja California Sur BCS
Campeche CAM
Chiapas CHIS
Chihuahua CHIH
Coahuila COAH
Colima COL
Distrito Federal DF
Durango DGO
Guanajuato GTO
Guerrero GRO
Hidalgo HGO
Jalisco JAL
Mexico MEX
Michoacan MICH
Morelos MOR
Nayarit NAY
Nuevo Leon NL
Oaxaca OAX
Puebla PUE
Queretaro QRO
Quintana ROO QROO
San Luis Potosi SLP
Sinaloa SIN
Sonora SON
Tabasco TAB
Tamaulipas TAMPS
Tlaxcala TLAX
Veracruz VER
Yucatan YUC
Zacatecas ZAC
The Netherlands Province Abbreviation
Drenthe DR
Flevoland FLD
Friesland FR
Gelderland GLD
Groningen GN
Lemburg LB
North Brabant NB
North Holland NH
Overijssel OV
South Holland ZH
Utrecht UT
Zeeland SLD

Exhibit 3.22.261-4 
Sample Withholding Certificate and Blank Form 8288-B

Exhibit3.22.261-4Sample Withholding Certificate and Blank Form 8288-B
This image is too large to be displayed in the current screen. Please click the link to view the image.
This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.22.261-5 
♦Frivolous Arguments Criteria♦

Exhibit3.22.261-5Frivolous Arguments Criteria
Potential Frivolous Arguments for Examination Review
Alleged Churches/First Amendment Income from non-religious sources and may claim a vow of poverty.
Altered Form Altering any or all line items with the intent of facilitating non-compliance with the tax laws.
Altered Jurat/UCC (Uniform Commercial Code) 1-207 Return contains income and deductions but the jurat has been altered or stricken. May include reference to UCC 1-207 or a statement that the return was not signed under penalties of perjury.
Amended Returns/Form 843 (Claim For Refund and Request for Abatement) Claim Amended return or a Form 843 filed to obtain a total refund of all taxes paid in prior years, based on a tax avoidance argument.
C-Filings This frivolous position includes the following four categories:
  1. Files a return claiming various types of deductions, credits, or overpayments/refunds that have no relation to reality and because of their outrageous character, qualify as frivolous returns.

  2. Files a return containing the filers identifying information but does not request a refund, often lacking sufficient information to determine a tax liability.

  3. Files a return with various types of rambling dialogue and/or crazy arguments that no one could reasonably view as a good faith attempt to comply with the law.

  4. Files a return that attempts to send some type of message or protest to the IRS, but fails to include sufficient identifying information for the Service to either determine the identity of the taxpayer or correspondent or return address.

Challenges to Authority/Due Process Questions various administrative authorities such as delegation orders, summons authority, privacy act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized.
Challenges to Authority/Title 26 or "law" in Other Documents Argues that Title 26 of the United States Code is not law because it was never enacted as named.
Collection Issues Files frivolous documents contending that various collections issues are invalid (e.g., Offers in Compromise, Collection Due Process Requests, Installment Agreements, Appeals Requests, etc.) because they are not filed and/or signed by someone with delegated authority. They may have no certificate of assessment attached, do not comply in form or content with a State or Local law, are not in a certain format or lack a valid OMB (Office of Management and Budget) number or other frivolous positions.
Disclaimer Submits a disclaimer stating, "disclaims the liability for the tax due" , making the liability on the return zero.
Fifth Amendment Assertion of the Fifth Amendment right against self-incrimination as a basis for not providing any financial information.
Foreign Income Argues that United States citizens and residents are not subject to tax on their wages or other income derived from sources within the United States, as only foreign-based income or income received by nonresident aliens and foreign S Corporations from sources within the United States is taxable.
Form 1099-OID
(Original Issue Discount)
An individual files a return reporting false amounts of income (generally "Other or Miscellaneous" income) and all of them claim a false amount of income tax withholding approximately equal to the amount of falsely reported income. Although the returns report income, they do not calculate any tax due. Some of the returns have form 1099-OID (Original Issue Discount) attached and some have Forms 1096. Other false financial instruments may be filed in the place of or in addition to the Forms 1099-OID such as Form 2439, promissory notes, bonds, sight drafts, etc.
IRC § 861 Business
Employment Tax (BMF 861)
Argument targets employers and advises them that wages are exempt from withholding. Based on 26 CFR Section 1.861, promoters of this scheme advise employers to stop withholding and paying payroll taxes on their employee's wages. In addition, some employers file amended payroll tax returns and request refunds of previously paid payroll taxes.
IRS is a Private Organization/Collects Tribute, Not Taxes Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc., which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank, or is part of the United Nations and is clandestinely leading the tax-paying public into a "new world order."
Not a Person Argues that a taxpayer is not a "person" within the meaning of IRC § 7701(a)(14) of the Internal Revenue Code.
Obscene, Vulgar, Harassing Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner.
Protest Against Government Action/Inaction Argues that refusal to file or pay is justified because they disagree with government policies or spending plans.
Sixteenth Amendment Argues the Sixteenth Amendment was not properly ratified and therefore the federal government does not have the legal authority to collect an income tax without apportionment.
Straw Men Argues the government has created an entity separate and distinct from the taxpayer - a "straw man" and any tax obligations are exclusively those of the "straw man" .
Taxes are Voluntary/Law Does Not Require Submits a return, amended return or correspondence that argues income taxes are voluntary.
U.S. vs. Long Submits a return with zero money amounts much the same as the Zero Return category and U.S. vs. Long is referenced. See note in Zero returns below.
Unsigned Returns The individual completes a return but fails to sign, a statement indicating disagreement with the tax system is attached or added to the return.
Valuation Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc.
Zero Returns (ZERO) Submits a return with zero money amounts on all or most of the line items on the form (e.g., IRC § 861, Form 2439, Form OID and other BMF filings that claim no income and request refunds). See Rev. Rul. 2004-34. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also contain arguments regarding the definition of income. There are several variations on this type of filing such as those bearing the words "nunc pro tunc" and "not liable" .

Note:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Other All others including those listed in Notice 2010-33. This category includes non-filer accounts resulting from initial compliance check such as cross-reference TINs. See http://tas.web.irs.gov for additional information.

Note:

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.22.261-6 
♦U.S. Possessions ZIP Codes♦

Exhibit3.22.261-6U.S. Possessions ZIP Codes
American Samoa (AS)
City ZIP Code   City ZIP Code
Faga'itua 96799   Olosega Manua' 96799
Leone 96799 Pago Pago 96799
Federated States of Micronesia (FM)
City ZIP Code   City ZIP Code
Chuuk 96942   Pohnpei 96941
Kosrae 96944 Yap 96943
Guam (GU)
City ZIP Code   City ZIP Code
Agana 96910   Tamuning 96931
Inarajan 96917 Umatac 96915
Merizo 96916 Yona 96915
Marshall Islands (MH)
City ZIP Code   City ZIP Code
Ebeye 96970   Majuro 96960
Northern Mariana Islands (MP)
City ZIP Code   City ZIP Code
Capitol Hill 96950   Saipan 96950
Rota 96951 Tinian 96952
Palau (PW)
City ZIP Code   City ZIP Code
Koror 96940   Palau 96940
Puerto Rico (PR)
City ZIP Code   City ZIP Code
Adjuntas 00601   Las Marias 00670
Aguada 00602 Las Piedras 00771
Aguadilla 00603 Levittown 00950
Aguas Buenas 00703 Loiza 00772
Aguirre 00704 Loiza Street Station 00936
Aibonito 00705 Luquillo 00773
Anasco 00610 Manati 00674
Angeles 00611 Maricao 00606
Arecibo 00612 Maunabo 00707
Arroyo 00714 Mayaguez 00680
Bajadero 00616 Mercedita 00715
Barceloneta 00617 Minillas 00940
Barranquitas 00794 Moca 00676
Bo Obrero 00935 Morovis 00687
Bayamon 00956 Naguabo 00718
Boqueron 00622 Naranjito 00719
Cabo Rojo 00623 Orocovis 00720
Caguas 00725 Palmer 00721
Camuy 00627 Patillas 00723
Canovanas 00729 Penuelas 00624
Caparra Heights 00920 - 00922 Ponce 00731
Carolina 00979 - 00987 Puerta de Tierra 00906
Catano 00962 Puerta Real 00740
Cayey 00736 Punta Santiago 00741
Ceiba 00735 Quebradillas 00678
Ciales 00638 Ramey 00603
Coamo 00769 Rincon 00677
Comerio 00782 Rio Blanco 00744
Corozal 00783 Rio Grande 00745
Coto Laurel 00780 Rio Piedras 00925, 00927, 00928
Culebra 00775 Rosario 00636
Dorado 00646 Sabana Grande 00637
Ensenada 00647 Sabana Hoyos 00688
Fajardo 00738 Sabana Seca 00952
Fernandez Juncos 00936 Saint Just 00978
Florida 00650 Salinas 00751
Fort Buchanan 00934 San Antonio 00690
Garrochales 00652 San German 00683
Guanica 00653 San Juan 00936
Guayama 00784 San Lorenzo 00754
Guayanilla 00656 San Sebastian 00685
Guaynabo 00965 - 00971 Santa Isabel 00757
Gurabo 00778 Santurce 00936
Hatillo 00659 Toa Alta 00953
Hato Rey Station 00936 Toa Boa 00949
Humacao 00791 Trujillo Alto 00976
Isabela 00662 Utuado 00641
Jayuya 00664 Vega Alta 00692
Juana Diaz 00795 Vega Baja (box 1-9049) 00694
Juncos 00777 Vieques 00765
Lajas 00667 Villalba 00766
La Plata 00786 Yabucoa 00767
Lares 00669 Yauco 00698
Virgin Islands - U.S. (VI - Entity Section) (VQ - Other than Entity Section)
City ZIP Code   City ZIP Code
Charlotte Amalie 00802   Saint Croix 00820
Christiansted 00820 Saint John 00830
Cruz Bay 00830 Saint Thomas 00805
Downtown 00840 Sunny Isle 00850
Frederiksted 00840 Veterans Annex 00820
Kingshill 00850      

More Internal Revenue Manual